Carbon Register's office audit

An independent audit by the Pennsylvania Department of the Auditor General showed more than $13.6 million in state inheritance taxes was received by the Carbon County Register of Wills and Clerk of Orphans' Court office staff and turned over to the commonwealth without deficiencies for the period of Jan. 1, 2011, to Dec. 31, 2014.

Judy F. Moon of Nesquehoning, the longtime officeholder, released the audit done in August by the office of Auditor General Eugene A. DePasquale, which, in part, states, "The results of our tests disclosed no instance of noncompliance or other matters that are required to be reported under Government Audition Standards."

Through the four-year period, Moon oversaw the collection of $13,670,545 in disbursements and credits to the commonwealth in the Register of Wills division, and $65,119 in disbursements to the state attributed to Clerk of the Orphans' Courts activity in the office.

Receipts accepted by the Register of Wills consisted of state taxes collected within Carbon as follows: Inheritance taxes; miscellaneous fees (for liens and citation filing fees); and Judicial Computer System/Access To Justice funds.

In the latter program, the fees represent a $10 fee imposed for the initiation of any civil action or legal proceeding, including the filing of petitions for grants of letters, and first filing in petitions concerning adoptions, incompetents' estates, minors' estates and inter vivos trusts. The fees were increased to $23.50 for the period of Dec. 8, 2009, through July 9, 2014, and were later increased twice, to $33.50 and $35.50.

In the Orphans' Court, receipts included the following taxes, surcharges and fees: a Marriage License Tax of 50 cents on all licenses; $10 for the Marriage License Application Surcharge; and Marriage License Declaration Fees of $13, imposed for the issuance of a marriage license or declaration and for returns thereof to the Department of Health, $2.50 of which shall be for use of the county where the license is issued, 50 cents for the use of the commonwealth, and $10 that goes to the commonwealth.

Acting in the capacity of an agent for the commonwealth, the county is paid a commission for collecting inheritance taxes. Effective Jan. 1, 1988, the commission rate of 4.25 percent of $1 to $200,000 collected; 1.75 percent of $200,000.01 to $1,000,000 collected; and 0.5 percent of all collections in excess of $1,000,000. During the period under review, the county was paid $138,161 by the Department of Revenue.

A breakdown of the inheritance taxes collected by the Register's office for the above period included: 2011: 489 payments resulting in the collection of $4,250,783.08; 2012: 472 payments resulting in the collection of $3,223,772.81; 2013: 479 payments resulting in the collection of $3,610,280.40; and 2014: 422 payments resulting in the collection of $2,537,921.