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Agency Name Arizona's Official Web Site

Restaurant Audits

The Audit Unit reviews the sales and inventory records of liquor licensed establishments including hotel/motel with restaurant (series 11) and restaurant (series 12) to ensure they maintain a 40:60 food-to-liquor sales ratio required by Title 4. At year end FY 2008, active restaurant-type licenses statewide accounted for three thousand two hundred thirty-eight (3,238) of the eleven thousand four hundred ninety-eight (11,498) active liquor licenses statewide.

To keep up with the increasing number of liquor licenses that require auditing, the Audit Unit was restructured during FY 2008. As a result, an audit efficiency increase of 272 percent (272%) compared to the combined average performance of the previous five (5) years. By refining audit procedures and increasing in DLLC's presence in the liquor licensed community (by requiring the completion of a Financial Review Form by restaurant-type licensees), the number of cases open for audit are greatly increased.

Links to other liquor license audit-related topics are provided below: