District Court 13-3-03 – Greene County – Audit Period January 1, 2020 to December 31, 2023

A compliance audit was conducted for District Court 13-3-03 in Greene County, Pennsylvania, covering January 1, 2020, to December 31, 2023, to evaluate adherence to state laws and Administrative Office of Pennsylvania Courts (AOPC) procedures related to money collection. The audit assessed the accuracy of money collected, reported, and remitted on behalf of the Commonwealth. Key procedures included verifying data from the AOPC and the Department of Revenue, evaluating internal controls, and reviewing collections and disbursements. The audit findings indicated substantial compliance, although issues were identified with unvalidated bank deposit slips and inadequate procedures for arrest warrants and DL-38 forms. The District Court’s receipts, comprised of various fines and fees, totaled $771,325, with no balance due to the Commonwealth after adjustments. The Department of Auditor General prepared a report, with detailed findings and recommendations, and expressed appreciation for the cooperation provided during the audit.