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Audits

May 28, 2026

Borough of Hop Bottom – 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 Borough of Hop Bottom, conducted from January 1, 2021, to December 31, 2024, aimed to assess adherence to Pennsylvania’s criteria for fund use, as outlined by PennDOT’s regulations. The audit’s procedures included evaluating Forms MS-965, communications with officials, and verifying allowable expenditures. A misstatement […]

May 28, 2026

Township of Durham – Bucks County – Liquid Fuels Tax Fund for the Period January 1, 2023 to December 31, 2024

The compliance audit conducted by the Department of Transportation on the Township of Durham’s Liquid Fuels Tax Fund covers the period from January 1, 2023, to December 31, 2024. The audit aimed to ensure compliance with PennDOT’s Publication 9 regarding fund receipt, expenditure, and reporting. The audit involved procedures such as reviewing municipal records, assessing […]

May 28, 2026

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

A compliance audit was conducted for the Liquid Fuels Tax Fund of the Borough of Charleroi, Washington County, for the period from January 1, 2024, to December 31, 2024, to ensure adherence to Pennsylvania Department of Transportation’s criteria. The audit assessed internal controls and verified financial transactions, including the accuracy of expenditures and timely deposits. […]

May 28, 2026

Fine Wine & Good Spirits #5601 – Meyersdale, Somerset County – For the Period May 30, 2025 to April 29, 2026

The audit reviewed the operations of the Fine Wine and Good Spirits Store 5601 in Meyersdale, Pennsylvania, for the period from May 30, 2025, to April 29, 2026. The audit, conducted under the Pennsylvania Liquor Control Board’s authority, involved checking inventory accuracy, verifying cash and deposit records, and ensuring compliance with internal controls and price […]

May 28, 2026

Fine Wine & Good Spirits #4655 – Norristown, Montgomery County – For the Period May 14, 2025 to April 9, 2026

The audit of Licensee Service Center 4655 for the period from May 14, 2025, to April 9, 2026, reviewed compliance with the Pennsylvania Liquor Control Board (PLCB) procedures. The audit covered inventory, financial reconciliations, cash management, sales compliance, and capital asset verification. While overall compliance was achieved, a repeat finding of inventory discrepancies exceeding the […]

May 28, 2026

Fine Wine & Good Spirits #4508 – Marshalls Creek, Monroe County – For the Period June 26, 2025 to April 6, 2026

The audit reviewed the Pennsylvania Liquor Control Board’s Licensee Service Center 4508 for the period from June 26, 2025, to April 6, 2026. The audit reviewed whether the service center complied with PLCB operating procedures, focusing on inventory management, cash handling, internal controls, and asset verification. The audit found that Service Center 4508 was compliant […]

May 28, 2026

Fine Wine & Good Spirits #3923 – Fogelsville, Lehigh County – For the Period April 1, 2025 to April 19, 2026

The audit of Fine Wine and Good Spirits Store 3923, operated by the Pennsylvania Liquor Control Board, covered the period from April 1, 2025, to April 19, 2026. The audit reviewed store compliance with PLCB procedures, including inventory management, cash handling, and adherence to pricing and sales policies. The audit found the store generally compliant, […]

May 28, 2026

Fine Wine & Good Spirits #2504 – Northeast, Erie County – For the Period March 25, 2025 to April 14, 2026

The audit reviewed Fine Wine and Good Spirits Store 2504, operated by the Pennsylvania Liquor Control Board (PLCB), for compliance with PLCB operating procedures between March 25, 2025, and April 14, 2026. The audit ensured compliance with PLCB procedures but identified a notable issue with tax-exempt sales. The store incorrectly classified certain tax-exempt sales, leading […]

May 28, 2026

Fine Wine & Good Spirits #2223 – Hummelstown, Dauphin County – For the Period June 16, 2025 to April 15, 2026

The audit reviewed operations of the Fine Wine and Good Spirits Store 2223 in Hummelstown, Pennsylvania, from June 16, 2025, to April 15, 2026. The audit aimed to check compliance with Pennsylvania Liquor Control Board (PLCB) procedures and included various checks such as inventory control, cash management, and verification of sales prices. The store complied […]

May 28, 2026

Fine Wine & Good Spirits #1412 – State College, Centre County – For the Period April 23, 2025 to April 13, 2026

The audit reviewed the operations of Fine Wine and Good Spirits Store 1412, operating under the Pennsylvania Liquor Control Board (PLCB), from April 23, 2025, to April 13, 2026. The audit reviewed compliance with PLCB procedures, including inventory management, financial deposits, and adherence to internal controls. Key findings include an inventory variance exceeding 1% and […]

Audits

Pennsylvania Department of the Auditor General

Pennsylvania Department
of the Auditor General