DOR Gaming
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Audit

The Colorado Division of Gaming Audit Section has 13 auditors. Chief Auditor Geri Clerkin is located in the Golden office. Roger Pinson is the audit manager directing the seven auditors in the Golden office that cover Black Hawk and Central City casinos. Laurie Scott is the audit manager overseeing the three auditors in the Cripple Creek office.

 

The Audit Section conducts compliance reviews and revenue audits.

 

Compliance Reviews - All casinos are subject at any time to compliance reviews conducted by the Audit and Investigative sections. Reviews are conducted throughout the year to ensure the casinos are in compliance with the Internal Control Minimum Procedures, Colorado Limited Gaming Regulations, the Colorado Limited Gaming Act, and the Gambling Payment Intercept Act.

 

Revenue Audits - A revenue audit is an audit of a casino's adjusted gross proceeds (AGP) reported on the monthly gaming tax returns. AGP is the gross revenues earned less payments made to patrons and is used to calculate gaming taxes. Revenue audits ensure that casinos are adequately compiling and reporting AGP and include reviewing the tax returns, supporting revenue reports and accounting procedures.

 

Some of the Audit Section's other responsibilities include writing and updating the Internal Control Minimum Procedures and audit-related Limited Gaming Rules and Regulations, reviewing and granting variances to casinos to operate under alternative internal controls, collection of gaming taxes, providing training to licensees, and reviewing and consolidating financial information included in the annual gaming abstract.

 

Casino E-Z File System Log On

Internal Control Minimum Procedures

ICO Checklist

Attribute Worksheet

ICO Newsletter