Published September 9, 2025
About This Audit
The Pennsylvania Auditor General conducted an examination of Fine Wine and Good Spirits Store 2107, under the Pennsylvania Liquor Control Board, for the period of July 23, 2024, to July 21, 2025. The audit aimed to ensure compliance with PLCB operating procedures, focusing on inventory, cash handling, and sales transactions. The examination affirmed general compliance, but it reported a repeat finding regarding improper documentation for tax-exempt sales, pointing to potential revenue loss due to non-compliance with tax-exempt sales procedures and the Revenue Code. The store’s management was advised to enforce compliance to avoid improper tax exemptions. Despite previous directives, adherence to policies is still lacking, warranting further attention. The report was presented to key stakeholders within the Pennsylvania Liquor Control Board and other relevant audit and financial officers, to aid in rectifying internal control issues. This is an automated summary. Please rely on the contents included in the released audit report.