Not-For-Profit/Government

Tribal Gaming Enterprises

Some CPA firms serve only tribes and some only serve casinos. Moss Adams serves both, allowing us deep expertise and strong experience understanding the financial relationships between tribes and their gaming enterprises. With nearly 20 years of hands on experience in the gaming area, we understand the goals and objectives of these enterprises from the tribe’s point of view.

Following is a summary of the services we provide:

Financial statement engagements, including audits and reviews of year-end financial statements, and compilation and reviews of interim (monthly) financial statements.
Studying, evaluation and implementation of comprehensive accounting systems designed for gaming accounting requirements.
Periodic surprise audits and cash counts to assist management in ensuring procedures are being followed. Also performing covert procedures to observe dealers and evaluate security.
Testing and reporting on compliance with minimum internal controls standards.
Providing complete bookkeeping services, including posting to the general ledger and preparing monthly financial statements.
Assistance with preparing policy and procedure manuals for safeguarding the assets of the gaming facility.
Testing calculations by managers to determine correct management fees due under management contracts.
Representing clients before the National Indian Gaming Commission (NIGC) in Washington D.C and assisting in structuring compacts in such a way as to comply with the NIGC regulations.
Performing financial analysis of potential gaming partners, which includes preparing critiques of the proposed manager’s other gaming ventures and current financial analysis.