“Tribal Gaming: A Guide to Accounting and Financial Reporting” (Version 1.0) © NAFOA, All rights reserved

This guide is a resource to enhance understanding of Tribal Gaming financial reports. It summarizes accounting and financial reporting standards applicable to Tribal Gaming entities, and highlights the differences with the standards applicable to commercially owned casinos. It was developed with input from GASB staff, NIGC staff, Tribal Gaming CFO’s, CPA’s and other gaming financial experts. It will be very useful to a wide range of users, including: Tribal Council Members, Gaming Enterprise Board Members, Gaming Management, Auditors, Accounting Management, Regulators, and Creditors.

“New Financial Reporting Model for Tribal Governments, Implementing GASB Statement 34” (Version 1.0) © NAFOA, All rights reserved

This guide is a resource for all who prepare, attest to, and use Tribal Government financial statements. It contains guidance on developing Tribal Government-wide financial statements in accordance with GASB Statement 34, and has many pertinent questions and answers about the unique operating environment of Tribal Governments. It was reviewed by the GASB staff prior to issuance, and contains a set of illustrative financial statements, and NAFOA’s Statement of Position regarding the confidentiality of Tribal Government financial statements. This guide is useful for: Tribal Council Members, Tribal Enterprise Board Members, Tribal Management, Auditors, Accounting Management, Regulators, and Creditors.