District Court 49-2-01 – Centre County – Audit Period January 1, 2020 to December 31, 2023

Between January 1, 2020, and December 31, 2023, a limited procedures engagement (LPE) was conducted for District Court 49-2-01, Centre County, Pennsylvania. Required by The Fiscal Code, this LPE aimed to verify that all funds collected on behalf of the Commonwealth were properly assessed, reported, and remitted. Procedures included verifying data from the Administrative Office of Pennsylvania Courts and the Department of Revenue, examining the district court’s collections, and assessing internal controls for compliance with state laws. The report found that the district court complied with these regulations. The engagement confirmed that $1,147,524 was accurately remitted to the Commonwealth, with no outstanding balance. The report was discussed with district court management, demonstrating confidence in the district court’s processes and internal controls. This report will assist the Pennsylvania Department of Revenue in overseeing financial compliance.