11010323 - Level I Zoom

2/6/23

Governmental Gaming Entities (Chapter 12) • Financial Statements & Disclosures • Allocation of Assets & Liabilities (Tribal Government vs. Casino) • Reporting of Transactions Between the Tribal Government & Casino • Cost Allocations • Asset Impairments

17

Interfund Transactions • Transfers / Distributions • Quasi-External Transactions • Fees / Taxes • Reimbursements • Interfund loans and advances

Reconciliation and IGRA Compliance

18

9

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