operation) and the percentage of win/loss to drop, or provide similar
information, for each type of game, or each gaming device;
(5) Prescribe the intervals at which such information’s shall be furnished;
(6) Provide for the maintenance of documentation, i.e. checklists, programs, reports, etc.,
to evidence all internal work performed as it relates to the requirements of this section;
and
(7) Provide that all financial statements and documentation referred to in subsection (f) be
maintained for a minimum of 2 years.
23-5.02 Commission Oversight of Internal Fiscal Affairs.
(a) The Commission shall, by regulation, require audits of the financial statements of all gaming
operations.
(b) Such audits must:
(1) be made by independent Certified Public Accountant;
(2) include an opinion, qualified or unqualified or, if appropriate, disclaim an opinion on the
financial statements taken as a whole in accordance with standards of the accounting
profession established by rules and regulations of the American Institute of Certified
Public Accountants; and
(3) disclose whether the accounts, records and control procedures maintained by the
gaming operation are as required by the regulations promulgated by the Commission;
and
(4) provide for a preliminary review of the internal control structure, upon adoption of the
policies and procedures by the entity, to disclose any deviation from prescribed rules
and regulations and report such findings to the Commission and management;
(5) The Commission shall bear its own costs related to performance of the provisions of this
section.
23-5.03 Commission Right to Conduct Audit. The Commission shall be able to retain its own appointed
accountants, or direct an accountant employed by the Tribe, to conduct its own audit of any gaming
operation.
23-5.04 Prohibition Against Embezzlement.
(a) Any delay, maneuver or action of any kind which in the opinion of the Chairman is effectuated
by any licensee to unlawfully divert gaming or other proceeds properly belonging to the Tribe
shall constitute grounds for taking disciplinary action against that licensee.
(b) If the Commission finds an unlawful diversion was attempted, it shall sanction the licensee.
Sanctions may include fining, revoking, suspending, limiting or refusing to renew the license.
23-5.05 Non-Compliance. Failure to comply with this chapter or the regulations promulgated there under,
shall constitute a per se violation of this Code.
Section 23-6 Authorization of Gaming
23-6.01 Prohibition Against Gaming. No person duly authorized by the Commission shall engage, conduct or
condone any Class II or Class III game unless such game is approved by this Commission and regulations
for rules governing such game have been duly promulgated by this Commission.
23-6.02 Grace Period. The prohibition contained in Section 6.01 shall not apply to those games already
being played as of the date of enactment of this Code, provided, however, that the licensee conform to the
rules promulgated hereunder within 5 days of such promulgation.
23-6.03 Authorization of Gaming.
(a) The Commission may authorize the playing of any game not prohibited by the laws of the State
of Washington.
(b) Such regulations shall conform with standards of the rules for the play of games, as such games
are played generally within the international gaming industry.
23-6.04 Approval of Gaming Terminals. The Commission shall have the discretion to review and approve all
gaming terminals used in the gaming operation as to integrity, fairness, and honesty.
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Revised Spokane Law & Order Code, 5/14/2013