Published October 3, 2025
About This Audit
The Pennsylvania Liquor Control Board (PLCB) conducted an examination of the Fine Wine and Good Spirits Store 4006 in Luzerne, PA, covering operations from August 27, 2024, to August 10, 2025. The examination assessed compliance with PLCB procedures, focusing on inventory management, deposit accounting, and internal control adherence. The store generally complied with procedures, but a repeat finding showed an inventory discrepancy exceeding $200. This issue persists despite past recommendations for corrective action. Factors such as theft and inventory management failures contribute to these discrepancies. The Auditor General urges PLCB to improve inventory control practices to prevent future discrepancies. This is an automated summary. Please rely on the contents included in the released audit report.