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AuditsAudit County: Philadelphia County

April 20, 2026

Fine Wine & Good Spirits #5137 – Philadelphia, Philadelphia County – For the Period February 25, 2025 to March 9, 2026

The audit reviewed operations at the Pennsylvania Liquor Control Board’s (PLCB) Fine Wine and Good Spirits Store 5137 for the period from February 25, 2025, to March 9, 2026. The audit, conducted under statutory authority, assessed compliance with PLCB procedures through inventory checks, financial reviews, and internal controls. The findings revealed the store generally complied […]

April 16, 2026

Philadelphia Department of Human Services, Children & Youth Division – Philadelphia County – Amended Fiscal Reports for Fiscal Years 2022 to 2023

The Philadelphia Department of Human Services, Children & Youth Division, has submitted amended fiscal reports for the fiscal years 2021-2022 and 2022-2023, which were prepared in compliance with Act 148 of 1976 regulations. The engagement aimed to certify the expenditures incurred for children within Philadelphia County. Adjustments to the fiscal reports included two amendments for […]

April 14, 2026

Kensington Hospital – Philadelphia County – Tobacco Settlement Payment Data Year 2027

Kensington Hospital underwent an audit to determine eligibility for the 2027 Tobacco Settlement Program payments, mandated by the Tobacco Settlement Act of 2001. The procedures assessed if the facility had any extraordinary expense claims for the fiscal year ending June 30, 2025, which qualifies for additional payment. However, no eligible extraordinary expense claims were found. […]

April 8, 2026

Fine Wine & Good Spirits #5138 – Philadelphia, Philadelphia County – For the Period February 11, 2025 to February 22, 2026

The Fine Wine and Good Spirits Store 5138 was audited for the period February 11, 2025, to February 22, 2026, for compliance with the Pennsylvania Liquor Control Board’s (PLCB) procedures. While most operations complied, two issues were identified: an inventory discrepancy exceeding 1% and improper documentation of tax-exempt sales. Management acknowledged these issues and committed […]

March 27, 2026

Behavioral Wellness Center at Girard – Philadelphia County – Tobacco Settlement Payment Data Year 2027

The Behavioral Wellness Center at Girard’s eligibility for the 2027 Tobacco Settlement Program was assessed. The Tobacco Settlement Act mandates payments for uncompensated care services. Eligibility can be determined using two approaches: uncompensated care, based on a hospital’s score, and extraordinary expense, based on qualified claims exceeding certain cost thresholds. An engagement was conducted to […]

March 25, 2026

Fine Wine & Good Spirits #5105 – Philadelphia, Philadelphia County – For the Period April 9, 2025 to February 9, 2026

The audit reviewed operations at Fine Wine and Good Spirits Store 5105 in Philadelphia, for the period from April 9, 2025, to February 9, 2026. This audit aimed to determine compliance with PLCB operating procedures, involving physical inventory counts, verification of deposits, performance report reviews, and cash management checks. While the store generally complied with […]

March 18, 2026

City of Philadelphia Municipal Pension Fund – Philadelphia County – Audit Period July 1, 2022 to June 30, 2024

The compliance audit of the City of Philadelphia Municipal Pension Fund, covering July 1, 2022, to June 30, 2024, assessed compliance with applicable state laws, regulations, and policies. Conducted under the authority of the Municipal Pension Plan Funding Standard and Recovery Act (Act 205 of 1984), the audit found that the pension fund was generally […]

March 16, 2026

Fine Wine & Good Spirits #5190 – Philadelphia, Philadelphia County – For the Period January 14, 2025 to January 14, 2026

The examination of Fine Wine and Good Spirits Store 5190 revealed compliance with most PLCB operating procedures but identified three key issues. First, the store showed an inventory discrepancy exceeding 1% of the value examined, which had been a recurring problem. Second, there were issues in preventing sales to minors. Lastly, there was improper documentation […]

February 11, 2026

Fine Wine & Good Spirits #5129 – Philadelphia, Philadelphia County – For the Period November 19, 2024 to January 6, 2026

The Pennsylvania Liquor Control Board’s Fine Wine and Good Spirits Store 5129 was audited for the period of November 19, 2024, to January 6, 2026. The audit aimed to ensure compliance with operating procedures related to inventory, financial records, and internal controls, as mandated by Section 306 of the Pennsylvania Liquor Code. While the store […]

February 6, 2026

Fine Wine & Good Spirits #5152 – Philadelphia, Philadelphia County – For the Period December 10, 2024 to December 10, 2025

The audit for the Fine Wine and Good Spirits Store 5152 in Philadelphia was conducted for the period December 10, 2024, to December 10, 2025, and evaluated compliance with PLCB operating procedures. The audit reviewed inventory, cash deposits, internal controls, and capital assets, and identified noncompliance in two areas. Finding No. 1 highlighted insufficient age […]

AuditsAudit County: Philadelphia County

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General