A. The Gaming Commission shall cause to be conducted independent audits of the gaming operation annually and shall submit the results of those audits to the NIGC. Annual audits shall conform to generally accepted auditing standards, address any tribal-state compact requirements and be conducted by a recognized independent accounting firm.

B. All gaming-related contracts that result in the purchase of supplies, services or concessions in excess of twenty-five thousand dollars ($25,000.00) in a fiscal year of the Tribe (except contracts for professional legal and accounting services) shall be specifically included within the scope of the audit conducted under this section.

C. Copies of the annual audit for each gaming operation shall be furnished to the NIGC within one hundred twenty (120) calendar days after the end of each fiscal year of the gaming operation. (Res. 2019-28)