What is unique about Tribal Casino Accounting? • GAAP Issues (Net Win, State Fees, GASB, etc.) • Layers of Regulations (TRGC, State, NIGC) • Cage/Vault Accountability • 24-Hour Operations / Staggered Drop • Volume of Cash Transactions • No source revenue documentation (invoice, shipping document, etc.)
• Reliance on Computer Systems • Tribal Government Transactions
Accounting Issues Specific to Gaming Operations • Cage Accountability – The central artery systemof your daily financial accountability and recording processes. • Revenue Audit – Independent verificationof gaming departments’ sources anduses. (Matching transfers, verifying actual tometers, over / short review, etc.) • Casino Bankroll – Cash, Chips, Tokens, Preprinted Tickets, RedemptionMachines,UncountedDrop Proceeds, Etc.
BlueBird CPAs
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