Published September 9, 2025
About This Audit
An examination by the Department of the Auditor General assessed operations at Fine Wine and Good Spirits Store 5101 in Philadelphia from June 22, 2024, to June 22, 2025. This evaluation aimed to verify compliance with Pennsylvania Liquor Control Board (PLCB) procedures. The examination covered inventory management, financial record reconciliation, internal control compliance, and the presence of PLCB assets. Findings indicated that the store generally adhered to PLCB procedures. However, two repeat issues resurfaced: inventory discrepancies exceeding $200 and excessive cash in register drawers. Despite previous corrective actions, these issues persist, suggesting ineffective implementation of controls. Recommendations include addressing inventory management deficiencies and controlling cash levels in registers. Compliance improvement is essential, and efforts will continue to be monitored in future audits. Store management was cooperative during the process. This is an automated summary. Please rely on the contents included in the released audit report.