Published February 4, 2025
About This Audit
A compliance audit was conducted for District Court 38-1-14 in Montgomery County, Pennsylvania, covering January 1, 2021, to November 29, 2023. The audit, required by Pennsylvania law, assessed the court’s adherence to state laws, regulations, and the Administrative Office of Pennsylvania Courts’ policies on collecting and remitting moneys. The audit reviewed internal controls, accuracy, and timeliness of deposits, ensuring proper documentation of receipts, and compliance with laws on warrant-related collections. It was concluded that the district court adhered to all obligations and accurately assessed and reported financial data. The audit evaluated data against Department of Revenue figures, confirming correctness with no substantial discrepancies found, aside from minor audit adjustments. The court’s operations and their compliance with laws related to financial dealings were deemed satisfactory. The court, managed by Paul N. Leo, officially closed on November 29, 2023. The report findings were shared with court management, and the process was facilitated courte