District Court 46-3-04 – Clearfield County – Audit Period January 1, 2020 to December 31, 2023

A Limited Procedures Engagement (LPE) was conducted for District Court 46-3-04 in Clearfield County, PA for the period January 1, 2020 to December 31, 2023. The aim was to assess whether all funds collected on behalf of the Commonwealth were properly assessed, reported, and remitted. Procedures included matching amounts reported by the Administrative Office of Pennsylvania Courts with the Department of Revenue, evaluating the district court’s internal controls, and ensuring fines and fees complied with laws. The engagement revealed no compliance issues with state laws and regulations regarding fund collection. The report, prepared without following Government Auditing Standards, allowed the Department of Revenue to settle the district court’s financial accounts. Total receipts and disbursements equaled $608,774, with no balance due to the Commonwealth after proposed audit adjustments. The LPE’s results were discussed with the court’s management and are intended solely for compliance purposes.