Published October 3, 2025
About This Audit
The Pennsylvania Auditor General conducted an examination of Fine Wine and Good Spirits Store 3520 in Scranton, Pennsylvania, for the period from November 25, 2024, to August 19, 2025, under the Pennsylvania Liquor Code. The audit aimed to assess compliance with Pennsylvania Liquor Control Board (PLCB) operating procedures. The examination included inventory checks, financial reviews, and internal control assessments. The store largely complied with PLCB procedures, but an inventory discrepancy exceeding $200 was noted. Specifically, two liquor codes had discrepancies between perpetual inventory records and physical counts. Despite a store manager contesting one finding, the discrepancy was upheld due to the protocol requiring reconciliation at the time of the audit. The report recommends investigating and correcting such discrepancies to better manage PLCB merchandise. The examination’s findings highlight the necessity for maintaining inventory accuracy to uphold the integrity of operations. This report will assist in enhancing internal controls and financial accuracy. This is an automated summary. Please rely on the contents included in the released audit report.