District Court 38-1-09 – Montgomery County – Audit Period January 1, 2020 to December 31, 2023

A compliance audit of District Court 38-1-09 in Montgomery County, Pennsylvania, was conducted for the period from January 1, 2020, to December 31, 2023. This audit aimed to assess whether the court adhered to state laws, regulations, and Administrative Office of Pennsylvania Courts (AOPC) procedures concerning the collection, assessment, and reporting of funds for the Commonwealth. Procedures included verifying data accuracy with the Department of Revenue, analyzing collection categories, evaluating internal controls, and checking compliance with regulations related to warrants and accounting. The audit confirmed the court’s compliance in all significant aspects with state laws and AOPC policies. The report also detailed a summary of receipts and disbursements, which the Department of Revenue may use to settle the district court’s account, demonstrating that no discrepancies were found that required adjustments to these amounts. The audit provided a reasonable basis for its conclusions.