MY 19 Mohegan Sun Level III

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

5/3/2016

Common Issues #6 MIL entries

o Missing information o Transactions not logged #5 Inadequate or non-existent training #4 Lack of documentation regarding date of notification for filed SARs

Common Issues #3

Lack of review of MTLs for suspicious activity #2 Automated data program review not completed o Pit ratings – Not just an internal document • Chip Walking/Structuring o Bills-in reports o Kiosk transactions #1 SAR Reporting o Lack of documentation regarding unfiled SARs

o Not properly identifying transactions as a failure of not performing items above o Not filing at all

BlueBird, CPAs

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