Pennsylvania law sections 3528 and 3529 outline the fiscal management and auditing procedures for the state's judicial system. They specify the fiscal year for record-keeping and mandate annual audits, including the acceptance of external governmental audits, to ensure transparency and proper financial oversight of the judiciary's funds.
The fiscal year for Pennsylvania's judicial system is established by Section 617 of the Administrative Code of 1929, and all financial records are kept accordingly.
Yes, at least one certified public accountant must conduct an audit each year of the judicial system's financial transactions.
Yes, audits conducted by the Department of the Auditor General or other authorized officials can be accepted in lieu of the judicial agency's own audit, unless additional review is deemed necessary.
All funds handled by the judicial system, including fees, costs, grants, unappropriated funds, and monies paid into court, are subject to these audits.