District Court 56-3-01 – Carbon County – Audit Period January 1, 2020 to December 31, 2023

The limited procedures engagement (LPE) of District Court 56-3-01 in Carbon County, Pennsylvania, was conducted for the period from January 1, 2020, to December 31, 2023. Its objective was to assess whether the court accurately collected, reported, and remitted fines, costs, fees, and surcharges to the Commonwealth. The engagement followed Section 401(c) of The Fiscal Code and included comparing court collections with data from the Administrative Office of Pennsylvania Courts (AOPC) and the Department of Revenue, evaluating internal controls, and ensuring compliance with applicable laws. The total disbursements to the Department of Revenue during this period amounted to $1,094,049. The report found no issues with compliance and highlighted that the district court adequately met its obligations. This work does not replace the possibility of a future comprehensive audit. Furthermore, the report included a summary prepared for the Department of Revenue to state and settle the court’s account.