Published October 3, 2025
About This Audit
The Department of the Auditor General conducted an examination of Fine Wine and Good Spirits Store 0603 in Berks County, Pennsylvania, for compliance with the Pennsylvania Liquor Control Board’s (PLCB) operating procedures. The examination covered the period from August 16, 2024, to August 19, 2025, and included checks of inventory records, deposit accounting, internal control compliance, cash handling, sales, and asset management. The examination found that the store generally complied with PLCB procedures, but identified two repeat findings: inventory discrepancies exceeding 1% of examined value, and improper documentation of tax-exempt sales. The inventory issue was attributed to factors such as theft and procedural failures, while the tax-exempt sales discrepancies were due to inadequate internal controls. Recommendations included strengthening inventory controls and ensuring adherence to tax-exempt sales documentation policies. Store management was cooperative, and corrective actions are urged to prevent recurrence. This is an automated summary. Please rely on the contents included in the released audit report.