Financial Statement Audits and AUP’s

For each fiscal year of the gaming operation(s) a tribe shall engage an independent certified public accountant to provide an annual audit of the comparative financial statements of each Class II and Class III gaming operation on Indian lands (25 CFR § 571.12 ) and, if applicable, agreed-upon procedures (AUP) report(s) (25 CFR § 543.23(d)).

Tribes may submit one electronic copy, or two paper copies, of the financial statements and audits together with management letter(s) and, if applicable, the AUP report(s). Copies of the audit report(s) and management letter(s) and, if applicable, the AUP report(s) setting forth the results of each annual audit of a gaming operation are to be submitted by the tribes to the NIGC within 120 days after the end of each fiscal year (25 CFR § 571.13 and 25 CFR § 543.23(d)).

Electronic submission:

By mail/overnight:
NIGC Attn: Finance
c/o Department of the Interior
1849 C Street, N.W.
Mail Stop # 1621
Washington, DC 20240