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
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Accounting Issues Specific to Gaming Operations • Cage Accountability – The central artery system of your daily financial accountability and recording processes.
• Revenue Audit – Independent verification of gaming departments’ sources and uses. (Matching transfers, verifying actual to meters, over / short review, etc.)
• Casino Bankroll – Cash, Chips, Tokens, Preprinted Tickets, Redemption Machines, Uncounted Drop Proceeds, Etc.
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BlueBird CPAs
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