AuditsAudit County: Philadelphia County

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. […]

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 […]

AuditsAudit County: Philadelphia County

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General