5/9/18
AUP Reporting • Obtain current TICS, Gaming Ordinance, and Tribal-State Gaming Compact. • Cross-reference financial audit, internal audit, and annual Compliance AUP Reporting requirements. • Develop audit reporting plan. Example: Class II report to NIGC, Class III Report to the State, Combined Report to the Tribal Council OR combination of various depending on specific requirements. • Consider Class III improvements when implementing Class II reporting and audit requirements .
Gaining an Understanding
NIGC, State………… NIGC MICS
State Compact
Step 1
Tribal Gaming
Tribal MICS
Regulatory Authority
Or TICS
Step 2
Implement Internal Control System (SICS) including Title 31
Tribal Gaming Operations……………
Step 3 Auditor verify SICS is in substantial compliance with Tribal MICS As soon as Step 2 is done
Internal Auditor………………………..
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