MY 19 Mohegan Sun Level III

Preparing Your Property for a Title 31/AML IRS Compliance Examination

5/3/2016

Common Issues • The next several slides discuss common exceptions identified by our audit firm as well as the IRS

• We will discuss ways to correct each of these as we progress

Common Issues #10 No/inadequate risk assessment performed #9 Compliance program not based on risk o Superficial, FinCEN only regulations #8 No KYC or Source of Funds program #7 MTL entries o Transactions not logged

o Lack of adequate description of unknown patrons (or known)

BlueBird, CPAs

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