District Court 19-1-05 – York County – Audit Period January 1, 2020 to December 31, 2023

A compliance audit was conducted for York County’s District Court 19-1-05 covering January 1, 2020, to December 31, 2023. The audit aimed to verify compliance with state laws, regulations, and Administrative Office of Pennsylvania Courts (AOPC) procedures concerning the collection and remittance of public funds. Key findings include that the court largely adhered to relevant requirements, but a recurring issue with arrest warrant and DL-38 procedures was noted. Audit procedures included verifying data from the Pennsylvania Department of Revenue, comparing annual collections to identify unusual variances, assessing the adequacy of internal controls, and reviewing selected cases for correct assessment and collection of fines. The report includes a summary of receipts and disbursements during the period, with total disbursements to the Department of Revenue amounting to $938,899. The audit concludes with recommendations to address the cited procedural inadequacy, and the report was reviewed with District Court management.