Native American Casino & Gaming

Finley & Cook has been an integral part of the Tribal gaming industry for nearly two decades, assisting both operational and regulatory entities with performing internal audits and assessments, drafting policies and procedures, and offering compliance based solutions to unforeseen issues.

Casino Compliance Services

  • Risk Assessment
  • BSA Title 31 Program Development
  • Title 31 Training & Testing
  • Set up of BSA E-Filing
    • Preparation Assistance for Title 31 Audit
    • Outsourced Processing
  • Process & Procedure Development
  • Year-end Filing Assistance
  • Outsourced Processing
  • EPROM Standards
  • Setup & Testing of Gaming Machines
  • Creation of Gaming Machine Files
  • Machine Master File Setup
  • Performance Analysis
  • Internal Audit for MICS Compliance
  • General Casino Operations Assessment
  • Vendor & Employee Licensing
  • Title 31 Compliance Assessment
  • Evaluation Assistance
  • Regulation Research
  • Technical Support of Services Rendered
  • Tracking & Reporting on Pre-opening Costs
  • Ordering Supplies, Forms etc.
  • Drafting SOPs
  • Training of Casino Personnel
  • Programs & Forms
  • Wild Land Remediation Programs
  • Evacuation Maps
  • Organizing Evacuation Drills
  • Training Casino Personnel
  • Creation of Documentation Maintenance System
  • Hazardous Materials Program

Audit Preparation is thorough and accurate, assist in containing audit costs, professional assistance with complex issues, filing deadlines met. We make sure that accounts are reconciled, all necessary schedules and documentation are provided to the auditors in a timely and efficient manner for both the client and the auditor. We will assist in the preparation of financial statements and Managements’ Discussion and Analysis. Other audit preparation services include:

  • Year End Accruals
  • Fixed Asset & Depreciation Schedules
  • Draft Responses to Audit Findings
  • Inventory Count & Control Coordination
  • Independent Auditor Coordination
  • Promotional Forms & Coupons
  • Promotional Tracking
  • Policies & Procedures

Gaming Commission Services

  • Operational Forms
  • Electronic Vault Tracking & Reconciliation System
  • Electronic Count System
  • Outsourced Internal Audit Services
  • Drafting Job Descriptions
  • Outlining Roles & Responsibilities
  • Staff Training
  • Assisting with Employee Licensing & Background Investigations
  • NIGC Casino Compliance Reviews
  • NIGC Gaming Commission Compliance Reviews
  • State Compact Compliance Reviews
  • NIGC Environment Public Health & Safety Review
  • Policies & Procedures
  • Assistance with Procedures & Forms
  • Assist with Vendor Licensing & Investigations
  • Machine Moves
  • Software Media Testing
  • Seal Production & Application
  • Administrative Hearings
  • Internal Theft & Loss
  • Preservation of Evidence
  • Variance Investigation & Tracking
  • Policies & Procedures
  • Equipment Consultation
  • Forms, Logs & Reports
  • Evidence Preservation
  • Policies & Procedures

Special Projects

  • Prepare Accounting Records for Audit
  • Financial Performance Reviews
  • Specialized Reporting or Analysis
  • Tax Authority Representation
  • Revenue Audit Services
    • Cashier Areas
    • Table & Card Games
    • Gaming/Slot Machines
    • ATM 7 Ticket Redemption Kiosks
    • Comps & Promotional Play
    • Regulatory Reporting
    • Specialized Reporting
  • Assistance with Back of House System Implementation
  • Compliance Reviews
  • Title 31
  • Training
  • Emergency Action Plans
  • Draft Tribal Internal Control Standards
  • Accounting Records Brought Current
  • Assists Staffing, No Reason to Hire Additional Staff
  • Filing Deadlines Met without Staff Overtime
  • Thorough and Accurate Audit Preparation
  • Assist in Containing Audit Costs
  • Professional Assistance with Complex Issues
  • Cost Effective Business Solutions
  • Internal & External Audit Support
  • Reconciliation Assistance
  • Process & Procedure Development
  • Staff Training
  • Outsourcing of Revenue Audit
  • Outsourcing of Accounting & Financial Reporting
  • Outsourced Controller/CFO
  • Accounting Systems
  • Serenic Navigator
  • Microsoft Dynamics AX
  • Remote Access Compliance
  • GhostSentry