Published November 18, 2025
About This Audit
Store 2304 in Delaware County was examined for compliance with PLCB procedures from October 16, 2024, to October 18, 2025. The examination included inventory counts, deposit verifications, and internal control compliance checks. While the store largely operated within PLCB guidelines, the audit identified two key issues: misuse of Instant Redeemable Coupons (IRCs) alongside licensee discounts, and inadequate documentation for tax-exempt sales. Previous recommendations regarding IRC policy compliance were not fully implemented, leading to a minor financial loss. It is advised that the store enhance internal controls to address these findings and ensure procedures are followed correctly in the future. Compliance and corrective measures will be checked in subsequent exams. This is an automated summary. Please rely on the contents included in the released audit report.