This statewide report summarizes the findings from our audit of the District Court System for the fiscal year ended June 30, 2023.  Our audits resulted in findings in 52 courts, some of which had multiple findings.  This is an increase from 50 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 and state revenue remittance.  We also noted internal control weaknesses in accounting areas such as delayed bank deposits, improper record retention, and improper management of system access.  Eighteen of the District Court audits had repeat findings compared to 20 courts with repeat findings in the prior year. Two courts, Prince George Combined District Court and Prince William General District Court have received the same findings since fiscal year 2017.