TRIBAL GOVERNMENT

Wohlenberg Ritzman & Co., LLC specializes in providing audit, accounting and advisory services to sovereign Tribal Governments and Tribal Gaming Commissions. We take extraordinary care in conducting these services and in meeting the objectives of each of our engagements. We provide high quality personalized attention to the needs of every Tribal Government that we serve.

Our Audit and Accounting Division performs special investigations and financial statement audits for Tribal Governments, Tribal Gaming Commissions, Tribal Gaming Casinos, and Enterprise funds, as well as assistance with the internal audit function and internal auditor department development and training, Tribal Minimum Internal Control Standards (TICS) and National Indian Gaming Commission (NIGC) Minimum Internal Control Standards (MICS) attestation engagements.

We have extensive experience with various governmental and non-profit organizations involving fund accounting, fiduciary funds, and grant and compliance auditing performed in accordance with GAO Standards for Audits of Governmental Organizations, Programs, Activities and Functions and other specific audit guides.

Our professional staff has special training to support Tribes with a wide range of services, including, but not limited to:

AUDIT and ACCOUNTING DIVISION SERVICES

* Tribal Government Financial Statement Audits
* Tribal Enterprise Financial Statement Audits
* Indian Casino Gaming Operation Financial Statement Audits
* Tribal Minimum Internal Control Standards Review
* NIGC Minimum Internal Control Standards Review
* Special Investigations

BUSINESS CONSULTING DIVISION SERVICES

Wohlenberg Ritzman & Co.,LLC's professionals have more than 50 years combined experience in performing services to our Native American clients. Whether assisting you with the preparation of your indirect cost proposal, providing temporary accounting department management, or assisting your Human Resources Department with the development and implementation of new policies and procedures, our professionals will give you the kind of personal attention you deserve. We specialize in providing the following services:

  • Assistance in preparation of Indirect Cost Proposals
  • Implementation and/or development of Tribal Minimum Internal Control Standards (TICS) to comply with NIGC Minimum Internal Control Standards (MICS)
  • Assistance in the development, training and implementation of Internal Audit Departments for Tribal Governments and Tribal Gaming Commissions
  • Review of Accounting Policy and Procedures and Standard Operating Procedures for Tribal Finance Departments and Tribal Gaming Operations
  • Accounting Staff Training Programs
  • Temporary Accounting Personnel for Tribal Accounting Departments, Internal Audit and Casino Accounting Departments
  • Development of in-house Internal Audit Departments, including policies, procedures and training
  • Management, Supervisory, and Employee Mentoring and Training Programs
  • Accounting policies and procedures manuals for Tribes, Tribal Enterprises and Casinos
  • Personnel Policies and Handbooks
  • Employee Benefit Programs development and implementation, including Pension Plans and Cafeteria Plans
  • Salary and Wage Administration, including Job Descriptions, Wage Scales, and Flow Charts
  • Short-Range and Long-Range For-Profit Enterprise Projections
  • Governmental and For-Profit Enterprise Budgeting
  • Cash Flow Management

Our Tribal clients include:

  • Tribal Governments
  • Tribal Casinos - Class A, Class B, and Class C Gaming Operations
  • Tribal Gaming Commissions
  • Tribal Enterprises, including Casinos, C-Stores, Hotels, and Travel Centers
  • For-Profit Corporations
  • Tribal Manufacturing Facilities
  • Tribal Schools
  • Contact us for proposals to meet your needs or for additional information regarding our services.