AuditsAudit Type: Compliance

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 […]

April 8, 2026

Fine Wine & Good Spirits #2327 – Villanova, Delaware County – For the Period February 27, 2025 to February 25, 2026

The Pennsylvania Liquor Control Board’s Fine Wine and Good Spirits Store 2327 was audited for the period between February 27, 2025, and February 25, 2026, to assess compliance with operating procedures. The examination revealed three main findings. Firstly, inventory discrepancies were significant, exceeding a threshold of 1% in value, a repeat issue suggesting inefficient management […]

April 8, 2026

Fine Wine & Good Spirits #0940 – Feasterville, Bucks County – For the Period June 26, 2025 to February 26, 2026

An audit of the Licensee Service Center 0940 in Bucks County, operated by the Pennsylvania Liquor Control Board (PLCB), was performed for the period of June 26, 2025, to February 26, 2026. The examination focused on compliance with PLCB procedures and identified that the service center generally complied with these standards. However, an inventory discrepancy […]

April 7, 2026

Township of Fairfield – Lycoming County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

The compliance audit of the Liquid Fuels Tax Fund for the Township of Fairfield, Lycoming County, Pennsylvania, was conducted for the period from January 1, 2023, to December 31, 2024, and followed the criteria set by the Pennsylvania Department of Transportation’s Publication 9. The audit aimed to evaluate the municipality’s adherence to guidelines on the […]

April 6, 2026

Township of Perry – Mercer County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024

An audit of the Liquid Fuels Tax Fund of Perry Township, Mercer County, Pennsylvania, for the period January 1, 2024, to December 31, 2024, was conducted to assess compliance with PennDOT’s Publication 9 criteria regarding fund receipt, expenditure, and reporting. The audit involved examining and comparing municipal records, reviewing transactions of $117,523.25, testing internal controls, […]

April 6, 2026

Township of Mill Creek – Mercer County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024

The compliance audit of the Liquid Fuels Tax Fund for the Township of Mill Creek, Mercer County, covered the period from January 1, 2024, to December 31, 2024. It aimed to assess the municipality’s adherence to the Pennsylvania Department of Transportation’s (PennDOT) criteria on managing Liquid Fuels Tax Funds. The audit procedures included reviewing Form […]

April 6, 2026

Township of Independence – Washington County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024

A compliance audit was conducted on the Township of Independence, Washington County’s Liquid Fuels Tax Fund for the period from January 1, 2024, to December 31, 2024. The audit aimed to assess compliance with Pennsylvania Department of Transportation’s (PennDOT) criteria outlined in Publication 9 regarding the receipt, expenditure, and reporting of these funds. Key procedures […]

April 6, 2026

Township of Hamilton – Franklin County – Liquid Fuels Tax Fund for the Period January 1, 2022 to December 31, 2024

An audit was conducted for the Township of Hamilton, Franklin County, Pennsylvania, and reviewed its Liquid Fuels Tax Fund for the period January 1, 2022, to December 31, 2024. The audit aimed to assess adherence to criteria set out in PennDOT’s Publication 9 concerning the receipt, expenditure, and reporting of fund money. Procedures included reviewing […]

April 6, 2026

Township of Cecil – Washington County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024

A compliance audit was conducted on the Liquid Fuels Tax Fund of Cecil Township, Washington County, Pennsylvania, for the period January 1, 2024, to December 31, 2024. The audit aimed to verify compliance with PennDOT’s guidelines dealing with fund receipt, expenditure, and reporting. The audit procedures involved reviewing municipal records through PennDOT’s dotGrants system, evaluating […]

April 6, 2026

Fine Wine & Good Spirits #4401 – Lewistown, Mifflin County – For the Period January 17, 2025 to February 25, 2026

An audit of the Fine Wine and Good Spirits Store 4401 in Lewistown, Pennsylvania covered the period from January 17, 2025, to February 25, 2026, and assessed the store’s compliance with PLCB operating procedures. The audit involved verifying inventory against records, supervised deposit accounting, and checking internal controls, including cash management and sales compliance. Results […]

AuditsAudit Type: Compliance

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General