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State of Nevada Seal Nevada Gaming Commission and the Nevada Gaming Control Board

Internal Control Information

Background

Regulation 6.090 “Internal Control for Group I licensees” requires each licensee to establish administrative and accounting procedures for the purpose of determining the licensee's liability for gaming taxes and fees under chapters 463 and 464 of the Nevada Revised Statutes and for the purpose of exercising effective control over the licensee's internal fiscal affairs. Additionally, NAC 368A.510 establishes similar internal control requirements related to the licensee's liability for live entertainment taxes under chapter 368A of the Nevada Revised Statutes. The Nevada Gaming Control Board (Board) has adopted Minimum Internal Control Standards (MICS) pursuant to NGC Regulation 6.090(5) as the minimum requirements for internal controls over gaming operations. A licensee should review the MICS in order to prepare a written system of internal control delineating detailed operating procedures that comply with the MICS.

Nevada's Regulatory System for Internal Control

Nevada's regulatory system for internal control consists of the following:

NGC Regulation 6.090

MICS

CPA MICS Compliance Checklists

Internal Audit Compliance Checklists

NRS 463

NRS 464

NAC 368A.510