Published February 13, 2025
About This Audit
The Department of Auditor General conducted a limited procedures engagement (LPE) for District Court 34-3-03 in Susquehanna County, Pennsylvania, covering January 1, 2020, to December 31, 2023. The objective was to determine compliance with state laws regarding the collection, reporting, and remittance of funds collected on behalf of the Commonwealth. The engagement involved data comparison, internal control evaluation, and assessment of compliance with applicable laws concerning fines, fees, and surcharges. The results confirmed that the district court complied with regulations, correctly assessed, reported, and promptly remitted moneys to the Commonwealth. The report also includes a summary of receipts and disbursements, based on data from the Pennsylvania Department of Revenue, indicating no adjustments were needed for the period reviewed. The LPE was discussed with district court management, and further compliance audits are not precluded for future periods. This report is intended to facilitate the Department of Revenue in settling the district