Records Required For Audit - Arizona Department Of Liquor Licenses And Control printable pdf download

Records Required For Audit - Arizona Department Of Liquor Licenses And Control

Arizona Department of Liquor Licenses and

Control

800 W Washington 5th Floor

Phoenix, AZ 85007-2934

(602) 542-5141

RECORDS REQUIRED FOR AUDIT

Applies to Series 11 (Hotel/Motel W/Restaurant) & Series 12 (Restaurant) Only

MAKE A COPY OF THIS DOCUMENT AND KEEP IT WITH YOUR DLLC RECORDS

In the event of an audit, you will be asked to provide to the Department any documents necessary to determine

compliance with A.R.S. §4-205.02(G). Such documents requested may include however, are not limited to:

1. All invoices and receipts for the purchase of food and spirituous liquor for the licensed premises.

2. A list of all food and liquor vendors

3. The restaurant menu used during the audit period

4. A price list for alcoholic beverages during the audit period

5. Mark-up figures on food and alcoholic products during the audit period

6. A recent, accurate inventory of food and liquor (taken within two weeks of the Audit Interview Appointment)

7. Monthly Inventory Figures - beginning and ending figures for food and liquor

8. Chart of accounts (copy)

9. Financial Statements-Income Statements-Balance Sheets

10. General Ledger

A. Sales Journals/Monthly Sales Schedules

1) Daily sales Reports (to include the name of each waitress/waiter, bartender, etc. with sales for that day)

2) Daily Cash Register Tapes - Journal Tapes and Z-tapes

3) Dated Guest Checks

4) Coupons/Specials/Discounts

5) Any other evidence to support income from food and liquor sales

B. Cash Receipts/Disbursement Journals

1) Daily Bank Deposit Slips

2) Bank Statements and canceled checks

11. Tax Records

A. Transaction Privilege Sales, Use and Severance Tax Return (copies)

B. Income Tax Return - city, state and federal (copies)

C. Any supporting books, records, schedules or documents used in preparation of tax returns

12. Payroll Records

A. Copies of all reports required by the State and Federal Government

B. Employee Log (A.R.S. §4-119)

C. Employee time cards (actual document used to sign in and out each work day)

D. Payroll records for all employees showing hours worked each week and hourly wages

9/4/2015

Individuals requiring ADA accommodations please call (602)542-9027

Records Required For Audit - Arizona Department Of Liquor Licenses And Control