District Court 13-3-01 – Greene County – Audit Period January 1, 2020 to December 31, 2023

A limited procedures engagement (LPE) was conducted for District Court 13-3-01 in Greene County, Pennsylvania, covering January 1, 2020, to December 31, 2023. The objective was to verify that all money collected on behalf of the Commonwealth was correctly assessed, reported, and promptly remitted. The LPE involved checking records from the Administrative Office of Pennsylvania Courts (AOPC) and comparing them with those of the Pennsylvania Department of Revenue. It also examined internal controls and their compliance with applicable laws. The procedures did not identify any compliance issues. Data from court receipts included various fines and fees, with total disbursements to the Department of Revenue amounting to $1,052,714. Adjustments noted in the summary were made based on the procedures performed without issuing an opinion on accuracy. The report is mean primarily for internal use and does not preclude future audits. The district court’s management was cooperative throughout this engagement.