25 C.F.R. Subpart D—Audits
Title 25 - Indians
A tribe shall engage an independent certified public accountant to provide an annual audit of the financial statements of each gaming operation on Indian lands. Such financial statements shall be prepared in accordance with generally accepted accounting principles and the audit(s) shall be conducted in accordance with generally accepted auditing standards. Audit(s) of the gaming operation required under this section may be conducted in conjunction with any other independent audit of the tribe, provided that the requirements of this chapter are met. A tribe shall submit to the Commission a copy of the report(s) and management letter(s) setting forth the results of each annual audit within 120 days after the end of each fiscal year of the gaming operation. A tribe shall reconcile its quarterly fee assessment reports, submitted under 25 CFR part 514, with its audited financial statements and make available such reconciliation upon request by the Commission's authorized representative.
Title 25: Indians
PART 571—MONITORING AND INVESTIGATIONS
Subpart D—Audits
§ 571.12 Audit standards.
§ 571.13 Copies of audit reports.
§ 571.14 Relationship of audited financial statements to fee assessment reports.
