AuditsAudit County: Philadelphia County

July 6, 2026

Fine Wine & Good Spirits #5170 – Philadelphia, Philadelphia County – For the Period April 20, 2025 to April 28, 2026

The audit of the Fine Wine and Good Spirits Store 5170 in Philadelphia to assess compliance with PLCB operating procedures for the period from April 20, 2025, to April 28, 2026. The audit involved verifying inventory records, reviewing financial deposits, assessing internal controls through various Clerk and Performance Reports, and testing compliance in sales and […]

July 6, 2026

Fine Wine & Good Spirits #5157 – Philadelphia, Philadelphia County – For the Period April 29, 2025 to May 4, 2026

The audit reviewed the operations of Fine Wine and Good Spirits Store 5157, under the Pennsylvania Liquor Control Board (PLCB), from April 29, 2025, to May 4, 2026. The audit aimed to verify compliance with PLCB procedures, focusing on areas such as inventory accuracy, financial deposits, and internal control adherence. While the store generally complied […]

June 30, 2026

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

The Pennsylvania Hospital was audited under the Tobacco Settlement Act for potential payment due to uncompensated care services. Hospitals qualify for payments through either an uncompensated care or extraordinary expense approach. In fiscal year 2025, 54 potentially qualifying claims were reported but Pennsylvania Hospital did not submit the necessary documentation to confirm eligibility, making them […]

June 17, 2026

Fine Wine & Good Spirits #5121 – Philadelphia, Philadelphia County – For the Period April 30, 2025 to April 12, 2026

The audit evaluates the operations of Fine Wine and Good Spirits Store 5121 in Philadelphia, Pennsylvania for the period from April 30, 2025, to April 12, 2026, conducted by the Pennsylvania Liquor Control Board (PLCB). The audit, which was not conducted according to professional auditing standards but under statutory authority, assessed compliance with PLCB procedures […]

May 27, 2026

Fairmount Behavioral Health System – Philadelphia County – Tobacco Settlement Payment Data Year 2027

Fairmount Behavioral Health System was audited under the Tobacco Settlement Act for eligibility to receive payments based on uncompensated care or extraordinary expenses. The audit checks claims data for the fiscal year ending June 30, 2025, to ensure compliance with Medicaid and Medicare requirements. No eligible extraordinary expense claims were found for Fairmount, disqualifying them […]

May 14, 2026

Children’s Hospital of Philadelphia – Philadelphia County – Tobacco Settlement Payment Data Year 2027

The Tobacco Settlement Act mandates the Department of Human Services (DHS) to provide payments to hospitals for uncompensated care services through either an uncompensated care approach or an extraordinary expense approach. The Children’s Hospital of Philadelphia submitted claims for possible reimbursement under these guidelines. In verifying the hospital’s fiscal reports for eligibility, of 232 extraordinary […]

May 14, 2026

Belmont Behavioral Hospital – Philadelphia County – Tobacco Settlement Payment Data Year 2027

Belmont Behavioral Hospital was audited to assess eligibility for the 2027 Tobacco Settlement Payment, based on criteria from the Tobacco Settlement Act mandating the Department of Human Services to compensate hospitals for uncompensated care. The hospital was evaluated for both uncompensated care and extraordinary expenses methodologies. Findings indicated the hospital had no eligible extraordinary expense […]

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. […]

AuditsAudit County: Philadelphia County

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General