10/30/17
Internal Audit and Annual AUP Compliance
Compliance Activity:
Class III
Class II
Internal Audit - NIGC
542.42/32/22*
543.23(c)
Compliance AUP - NIGC
542.3(f)*
543.23(d)
*NIGC TB 2013-1:
AUP report requirements for Class III MICS are not enforceable
Other Considerations on AUP Reporting
Tribal Internal Control Standards
Compact Considerations? Other Users?
Compliance Activity:
Internal Audit III - TICS / Ordinance
Included
Depends
See Below
Compliance AUP III - TICS / Ordinance
Included
Depends
See Below
Compliance AUP III - Other Stakeholders
Loan Agreement Covenants? Other MOUs? Primary Tribal Government?
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