Published October 9, 2025
About This Audit
The examination report by the Pennsylvania Liquor Control Board (PLCB) for Fine Wine and Good Spirits Store 5104 covers operations from August 21, 2024, to September 2, 2025. It assesses compliance with PLCB procedures without adhering to professional auditing standards. The review comprised inventory checks, deposit accounting, internal control compliance, cash handling, sales tests, and asset verification. The store generally met PLCB standards, but a recurring issue was identified: inventory discrepancies exceeding 1%, with errors in 23 of 60 liquor codes reviewed. Contributing factors include inventory system changeovers, returns, and theft. Recommendations urge implementing corrective actions to manage discrepancies and improve internal controls to safeguard PLCB interests. This is an automated summary. Please rely on the contents included in the released audit report.