Published December 21, 2025
About This Audit
An examination of Fine Wine and Good Spirits Store 1501 in Chester County, operated by the Pennsylvania Liquor Control Board (PLCB), was conducted for the period from November 13, 2024, to October 14, 2025. The examination focused on compliance with PLCB operating procedures but was not an extensive audit. Procedures involved verifying inventory, accounting for deposits, and checking internal controls and compliance with tax-exempt sale documentation. The audit found that while the store generally complied with PLCB procedures, there were issues with tax-exempt sales, including improper documentation and incorrect classification, which may affect revenue. Store management has agreed to address these findings by ensuring proper procedures are followed to avoid revenue losses due to unqualified tax exemptions or discounts. Compliance and corrective actions will be verified in subsequent examinations. This is an automated summary. Please rely on the contents included in the released audit report.