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

A limited procedures engagement (LPE) was conducted for District Court 31-1-05 in Lehigh County, Pennsylvania, covering January 1, 2020, to December 31, 2023. This review aimed to assess whether the court correctly assessed, reported, and promptly remitted moneys collected on behalf of the Commonwealth. The procedures involved matching data from the Administrative Office of Pennsylvania Courts (AOPC) and the Pennsylvania Department of Revenue, analyzing collections, evaluating internal controls, and verifying if fines, fees, and surcharges complied with applicable laws. Despite noting a balance due of $13,377 to the Commonwealth, the LPE found the court generally in compliance with regulations. The report summarizes receipts and disbursements, with a total of $1,783,449 in receipts reported. The report serves to facilitate the Department of Revenue in settling the district court’s account and indicates that future compliance audits may still occur.