Published November 3, 2025
About This Audit
The Pennsylvania Liquor Control Board examination of Fine Wine and Good Spirits Store 0281, covering November 26, 2024, to October 6, 2025, found compliance with operating procedures, except for two issues. The review, not following professional audit standards, focused on inventory accuracy, deposit handling, internal controls, and compliance with pricing and capital asset records. Two main findings were noted: First, a repeat issue, where an Instant Redeemable Coupon was incorrectly used with a licensee discount, causing a $4.00 loss. Second, improper documentation in tax-exempt sales could result in unqualified tax exemptions. Recommendations include enhancing internal control training and ensuring tax-exempt transactions meet documentation requirements. Compliance will be re-evaluated in a subsequent review. This is an automated summary. Please rely on the contents included in the released audit report.