We have reviewed the financial operations of the Clerks’ offices for the courts in the District Court 
System for the fiscal year ended June 30, 2024, which resulted in findings in 50 courts, some of which had 
multiple findings. This is a slight decrease from 52 courts with findings in the prior year. The most 
common finding was related to the proper billing and collection of court fines, costs, and attorney fees. 
Other common findings were related to compliance with requirements for tax set-off. We also noted 
internal control weaknesses in accounting areas such as delayed bank deposits, improper monitoring 
and disbursement of liabilities, and lack of bank reconciliation. Nineteen of the District Courts we 
reviewed had repeat findings compared to 19 courts with repeat findings in the prior year. Two courts, 
Arlington General District Court and Richmond City General District Court, have received the same 
findings since fiscal year 2020.