District Court 05-2-14 – Allegheny County – Audit Period January 1, 2019 to December 31, 2023

The text summarizes a limited procedures engagement (LPE) conducted for District Court 05-2-14 in Allegheny County, Pennsylvania, covering January 1, 2019, to December 31, 2023. The objective was to assess compliance with state laws regarding the collection and remittance of moneys on behalf of the Commonwealth, as required by The Fiscal Code. The procedures included verifying data from the Administrative Office of Pennsylvania Courts and the Pennsylvania Department of Revenue, understanding internal controls, and evaluating compliance with applicable laws. No issues of non-compliance were identified. The report includes a summary of receipts and disbursements, totaling $1,046,002, with no adjustments needed. This engagement does not prevent future audits. The District Court is responsible for effective internal controls and compliance with regulations.