Home » Audits » Page 30

Audits

March 17, 2026

Township of Jackson – Susquehanna County – Liquid Fuels Tax Fund for the Period January 1, 2021 to December 31, 2024

The compliance audit of the Liquid Fuels Tax Fund for the Township of Jackson, Susquehanna County, Pennsylvania, covered the period from January 1, 2021, to December 31, 2024. The audit aimed to determine compliance with PennDOT’s Publication 9 regarding the receipt, expenditure, and reporting of these funds. The procedures included examining municipal records and testing […]

March 17, 2026

Borough of East Washington – Washington County – Liquid Fuels Tax Fund for the Period January 1, 2024 to December 31, 2024

The audit examined the Liquid Fuels Tax Fund for the Borough of East Washington, Washington County, covering the period from January 1, 2024, to December 31, 2024. The audit evaluated the Form MS-965 with Adjustments, which the municipality’s management prepared according to criteria from the Pennsylvania Department of Transportation’s Publication 9 and legal provisions regarding […]

March 17, 2026

Bucks County – Liquid Fuels Tax Fund, Act 44 Tax Fund, Act 89 Tax Fund and County Fee for Local Use Fund for the Period January 1, 2021 to December 31, 2023

The audit of Bucks County’s Liquid Fuels Tax Fund, Act 44 Tax Fund, Act 89 Tax Fund, and County Fee for Local Use Fund, was conducted for the period January 1, 2021, to December 31, 2023. The audit reviewed financial reports’ compliance with set criteria. However, due to a lack of cooperation from Bucks County’s […]

March 17, 2026

Township of Auburn – Susquehanna County – Liquid Fuels Tax Fund for the Period January 1, 2021 to December 31, 2024

The audit examined the Liquid Fuels Tax Fund Forms MS-965 for the Township of Auburn, Susquehanna County, Pennsylvania, covering January 1, 2021, to December 31, 2024. The township’s management presented the forms following the Pennsylvania Department of Transportation’s Publication 9 criteria and the Liquid Fuels Tax Municipal Allocation Law. The audit, conducted according to American […]

March 16, 2026

Fine Wine & Good Spirits #5190 – Philadelphia, Philadelphia County – For the Period January 14, 2025 to January 14, 2026

The examination of Fine Wine and Good Spirits Store 5190 revealed compliance with most PLCB operating procedures but identified three key issues. First, the store showed an inventory discrepancy exceeding 1% of the value examined, which had been a recurring problem. Second, there were issues in preventing sales to minors. Lastly, there was improper documentation […]

March 16, 2026

Fine Wine & Good Spirits #4658 – Lansdale, Montgomery County – For the Period January 22, 2025 to January 13, 2026

The audit examined Fine Wine and Good Spirits Store 4658, operated by the Pennsylvania Liquor Control Board, for the period between January 22, 2025, and January 13, 2026. The audit aimed to ensure compliance with PLCB operating procedures and included physical inventory counts, cash and deposit reviews, performance reports, and compliance with internal controls. The […]

March 16, 2026

Fine Wine & Good Spirits #4646 – Ardmore, Montgomery County – For the Period January 8, 2025 to January 20, 2026

An examination of Fine Wine and Good Spirits Store 4646 in Ardmore, Pennsylvania, operated by the Pennsylvania Liquor Control Board (PLCB), was conducted for the period from January 8, 2025, to January 20, 2026. The audit aimed to assess compliance with PLCB procedures. The examination identified an inventory discrepancy exceeding 1% of value examined, a […]

March 16, 2026

Fine Wine & Good Spirits #4638 – Glenside, Montgomery County – For the Period February 26, 2025 to January 6, 2026

The audit was conducted on Store 4638 in Glenside, Pennsylvania, for the period from February 26, 2025, to January 6, 2026, to assess compliance with PLCB operating procedures. The audit focused on inventory management, cash handling, and internal control adherence. The key finding was an inventory discrepancy exceeding 1% of the value examined, marking a […]

March 16, 2026

Fine Wine & Good Spirits Store #3907 – Allentown, Lehigh County – For the Period January 28, 2025 to January 26, 2026

The examination report evaluated the operations of Fine Wine and Good Spirits Store 3907, under the Pennsylvania Liquor Control Board (PLCB), for the period from January 28, 2025, to January 26, 2026. The examination aimed to ensure compliance with PLCB procedures, involving physical inventory counts, reviewing financial deposits, and evaluating internal controls. Except for one […]

March 16, 2026

Fine Wine & Good Spirits #3801 – Lebanon, Lebanon County – For the Period January 22, 2025 to January 27, 2026

The audit examined the Fine Wine and Good Spirits Store 3801 in Lebanon, Pennsylvania, for the period from January 22, 2025, to January 27, 2026, to ensure compliance with Pennsylvania Liquor Control Board (PLCB) procedures. The examination found that Store 3801 generally followed PLCB operating procedures but identified two issues: improper documentation of tax-exempt sales […]

Audits

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General