District Court 19-2-01 – York County – Audit Period January 1, 2020 to December 31, 2023

Between January 1, 2020, and December 31, 2023, a limited procedures engagement (LPE) was conducted for District Court 19-2-01 in York County, Pennsylvania. This assessment, mandated by Section 401(c) of The Fiscal Code, aimed to verify the accurate assessment, reporting, and timely remittance of funds collected on behalf of the Commonwealth. The LPE scrutinized funds from fines, fees, and surcharges related to various case types, ensuring compliance with Pennsylvania laws. It involved comparing annual collection data, assessing internal controls, and evaluating the accuracy and timeliness of deposits and disbursements. The process was not bound by Government Auditing Standards, focusing solely on verifying compliance with state laws. The report concluded that the District Court was compliant, with no discrepancies found in collected funds amounting to $1,399,661, disbursed entirely to the Department of Revenue. This exercise ensures accountability and transparency in the court’s financial