NLPES Library-Liquor and Gaming

Issues Covered by This Site

This section of the NLPES Audit Report Library includes audit reports about liquor, lotteries and gaming; regulation of beer, wine and liquor sales; use of funds from beer, wine and liquor sales; regulation of lottery and gaming; use of lottery and gaming funds; and other related issues.

Instructions for Using the Report Library

To access any report listed below, go to the legislative program evaluation or performance audit agency's website. A link to the agency is provided at the end of each report citation. If you cannot locate the report, contact Brenda Erickson or the NLPES key contact for that office.

2018 Reports

• Problem Gambling and Addictions Grant Fund: Reviewing Fund Expenditures in Recent Years (April 2018), L-18-009, Kansas Legislative Division of Post Audit
• Kansas Lottery: Financial and Compliance Audit, Years Ended June 30, 2018 and 2017, (December 2018), R-18-016, Kansas Legislative Division of Post Audit
• Follow-up Report: Implementation of PED Recommendations Has Improved Local ABC Board Profitability and Operational Efficiency (May 2018), North Carolina Program Evaluation Division
• Annual Report Required by Act 2013-90:  The Impact of Tavern Gaming on the Pennsylvania State Lottery (June 2018), Pennsylvania Legislative Budget and Finance Committee
• The Impact of Tavern Gaming on the Pennsylvania State Lottery (March 2019), Pennsylvania Legislative Budget and Finance Committee
• Texas Alcoholic Beverage Commission (October 2018), Texas Sunset Advisory Commission

2019 Reports

• Bureau of Gambling Control and California Gambling Control Commission: Their Licensing Processes Are Inefficient and Foster Unequal Treatment of Applicants (May 2019), Report 2018-132, California State Auditor’s Office
• Alcoholic Beverage Control in Mississippi: Warehouse Operations and Policy Considerations for Regulation (October /2019), Report #632, Mississippi Joint Legislative Committee on Performance Evaluation and Expenditure Review
• The Impact of Tavern Gaming on the Pennsylvania State Lottery (March 2019), Pennsylvania Legislative Budget and Finance Committee
• Changing How North Carolina Controls Liquor Sales Has Operational, Regulatory, and Financial Ramifications (February 2019), North Carolina Program Evaluation Division
• Gaming in the Commonwealth (November 2019), Virginia Joint Legislative Audit and Review Commission

2020 Reports

• California State Lottery: The Lottery Has Not Ensured That It Maximizes Funding for Education (February 2020), Report 2019-112, California State Auditor’s Office
• Annual Report on the Impact of Tavern Gaming on the Pennsylvania State Lottery conducted pursuant to Act 2013-90 (May 4, 2020), Pennsylvania Legislative Budget and Finance Committe
• Key Considerations for Marijuana Legalization (November 2020), Virginia Joint Legislative Audit and Review Commission