Home » Philadelphia County

AuditsAudit County: Philadelphia County

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 […]

February 6, 2026

Fine Wine & Good Spirits #5120 – Philadelphia, Philadelphia County – For the Period November 27, 2024 to December 9, 2025

An audit of Fine Wine and Good Spirits Store 5120 in Philadelphia covered operations from November 27, 2024, to December 9, 2025. The audit included inventory verification, cash handling, sales process adherence, and proper asset management. The store complied with most procedures, but issues with improper documentation for tax-exempt sales were a repeat finding. The […]

January 29, 2026

Fine Wine & Good Spirits #5158 – Philadelphia, Philadelphia County – For the Period December 11, 2024 to December 2, 2025

The examination report for Fine Wine and Good Spirits Store 5158, conducted for the period December 11, 2024, to December 2, 2025, evaluated compliance with PLCB procedures. The audit identified several compliance issues: inventory discrepancies exceeding 1% of value examined, instant redeemable coupons used alongside licensee discounts leading to $18 in lost revenue, and improper […]

January 29, 2026

Fine Wine & Good Spirits #5142 – Philadelphia, Philadelphia County – For the Period December 9, 2024 to December 7, 2025

The examination of Fine Wine and Good Spirits Store 5142 covered operations from December 9, 2024, to December 7, 2025. The audit aimed to assess compliance with Pennsylvania Liquor Control Board (PLCB) procedures without adhering to formal auditing standards. Key findings include inventory discrepancies, repeated failure to prevent sales to minors, excessive cash in register […]

January 8, 2026

Fine Wine & Good Spirits #5116 – Philadelphia, Philadelphia County – For the Period November 18, 2024 to November 16, 2025

An examination of the Fine Wine and Good Spirits Store 5116 in Philadelphia was conducted covering the period from November 18, 2024, to November 16, 2025. The audit assessed compliance with PLCB operating procedures. The report identified two main issues: an inventory discrepancy exceeding 1% of the value examined, which had been a repeat finding […]

AuditsAudit County: Philadelphia County

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General