ABC Board wholesale audit files, ca.1980-[ongoing].

ArchivalResource

Alabama. Alcoholic Beverage Control Board. ABC Board wholesale audit files, ca.1980-[ongoing].

ABC Board wholesale audit files, ca.1980-[ongoing].

http://www.worldcat.org/oclc/122498598

One of the primary responsibilities of the ABC Board Audit Division is to audit the business records of all the beer and wine wholesalers licensed by the ABC Board. The audit is performed on an annual basis and each audit consists of both a Tax Audit and a Control Audit which includes a physical inventory and stock analysis. These are audit records of wholesalers that sell beer, wine, or both. In addition to these exhibits, schedules, and worksheets that are a part of the audit report, there are various forms and invoices that are required by the ABC Board of the wholesaler. These items include reports of beer/wine received from the manufacturer, tax returns and cash receipts, certificates of transfer, and stock reports. Also included is correspondence from the Chief Auditor to wholesalers or field audit supervisors concerning the results of the audit.

Alabama Department of Archives and History