Published February 20, 2025
About This Audit
A compliance audit was conducted for District Court 49-3-04 in Centre County, Pennsylvania, covering the period from January 1, 2020, to December 31, 2023. The audit aimed to assess adherence to state laws, regulations, and AOPC policies regarding the collection and remittance of funds to the Commonwealth. Key procedures included verifying data consistency between AOPC and the Department of Revenue, examining internal controls, and evaluating the accuracy and timeliness of deposits and disbursements. The audit confirmed the district court’s compliance with relevant laws and regulations and found no significant inaccuracies in the receipts and disbursements reported. A summary of receipts and disbursements, totaling $1,325,591, was provided alongside the audit findings, indicating that all funds collected, including fines, fees, and surcharges, were appropriately handled. The audit was not conducted under Government Auditing Standards but provides a reasonable basis for its conclusions. The Pennsylvania Department of