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Gaming Overview


Recognizing the complexities surrounding the gaming industry are unique, RubinBrown has established a dedicated group to serve these organizations. RubinBrown is recognized as a leader in the gaming industry and currently serves clients spanning across the nation.

As one of the largest public accounting firms in the region, our team is experienced in providing a comprehensive range of services and close personal attention to our clients.

RubinBrown’s experienced gaming services professionals possess high levels of industry experience, as well as the tools essential to serve all types of gaming organizations.

The ever-changing marketplace presents organizations with endless opportunities for success, but also drives them to continuously look for innovative ways to remain ahead of the competition. We work closely with clients to provide new ideas, approaches, analyses and best practice recommendations to add value to their operations.

To stay current on issues involving the gaming industry, members of the Gaming Services Group are officers and members who regularly attend and speak at industry conferences and functions.

Assurance & Accounting Services

RubinBrown offers a full spectrum of traditional accounting and assurance services. As part of our engagements, we offer a unique report designed for your business. Our ViewPoints includes benchmarking information, advice for improving controls, an evaluation of accounting and tax issues, process improvement opportunities and much more.

  • Audits, reviews and compilations of financial statements
  • Preparation of comprehensive management letters
  • Agreed-upon procedures
  • Audits of pension and 401(k) plans

 

Tax Compliance & Consulting Services

Beyond simply handling your tax compliance needs, RubinBrown will help you capitalize on tax-saving opportunities, giving your business a competitive advantage.

Tax Compliance

  • Preparation of forms 990 and 990-T
  • Federal, state and local tax preparation
  • Internal Revenue Service examinations
  • Real estate and personal property tax
  • Ongoing compliance and consulting
  • Asset classification
  • Cost segregation analysis
  • Valuation review and assessment challenge
  • Litigation support

Sales & Use Tax Services

  • Nexus (filing) requirements
  • Voluntary disclosure negotiation
  • Planning and structuring
  • Sales and use tax refund review
  • Examination representation
  • Employment taxes
  • Consultation and compliance
  • Policies and procedures development and implementation
  • Tax credits
  • Examination representation

 

Business Advisory Services

We assist both public and private companies with value-added consulting services:

Enterprise Risk Management & Internal Audit

  • Risk assessments and internal audits
  • Sarbanes-Oxley compliance
  • Internal control and operational reviews
  • Policy and procedure development and documentation
  • Corporate compliance audits
  • Forensic accounting

Financial Reporting

  • SEC financial reporting
  • IPO, merger and acquisition assistance
  • Business valuation
  • Financial forecasts, projections and budgeting assistance
  • Cash flow analysis
  • Financing analysis and assistance
  • Lost profit calculation and litigation support
  • Profit improvement and statistical comparison analysis
  • Market feasibility and economic impact studies

Information Technology Audit

  • Payment card industry (PCI) data security standards review
  • Information privacy review (Gramm-Leach-Bliley)
  • IT risk assessment/planning
  • IT audit project management
  • General computer control review
  • ERP and application audit
  • System implementation controls design
  • Pre- and post-implementation review
  • IT security assessment
  • IT policy and procedure development and integration

Information Technology Consulting Services

  • MAS90 and Great Plains implementation, support and training
  • Experience with POS and retail operating experiences
  • Retail and Pro Shop inventory management implementation
  • System procedures and controls consulting
  • Integration with operating systems and general ledger packages

Gaming

  • Regulatory compliance audits
  • Title 31 compliance
  • Operational reviews and consulting
  • Adjusted gross receipts (AGR) audits

Miscellaneous

  • Franchise audits and related agreed upon procedures
  • Vote tabulation
  • Inventory controls and procedures analysis

2016

            

2015

            

 


 

2016 Gaming Statistics

Welcome to the 2016 edition of RubinBrown’s Gaming Statistics. In this, our seventh year, we continue to provide you with a comprehensive review of the United States gaming industry. This publication includes statistical data from over 1,000 gaming operations, spanning 40 states and incorporating all four of the U.S. gaming segments we monitor – commercial, iGaming, limited stakes and tribal gaming.

New to this year’s edition, we are highlighting over 40 specific gaming markets. We are also taking a look back at the industry’s growth since 2007. Since 2007, the industry has grown by $5 billion from the pre-recession revenues of $66.1 billion to $71.1 billion in 2015. During the past nine years, the industry has increased competition, expanded the gaming footprint (regional, limited stakes, etc.) and adopted legislation to continue expanding online. The U.S. gaming industry has also opened 90 new casinos and created a $1 billion limited stakes gaming market in Illinois.

 

We have compiled online resources that may be helpful to you or your business. You may wish to bookmark this page for future reference.

The National Indian Gaming Association

NIGA, established in 1985, is a non-profit organization of 184 Indian Nations with other non-voting associate members representing organizations, tribes and businesses engaged in tribal gaming enterprises from around the country. The common commitment and purpose of NIGA is to advance the lives of Indian peoples economically, socially and politically.

American Gaming Association

The AGA represents the commercial casino entertainment industry by addressing federal legislative and regulatory issues affecting its members and their employees and customers, such as federal taxation, regulatory issues, and travel and tourism matters.

Illinois Gaming Board

The Riverboat Gambling Act created the Illinois Gaming Board (Board). The five-member Board, appointed by the Governor and confirmed by the Senate, administers a regulatory and tax collection system for riverboat casino gambling in Illinois. The Board's staff performs audit, legal, enforcement, investigative and financial analysis activities to ensure the integrity of gambling in Illinois as mandated by the Riverboat Gambling Act. The Board's staff includes more than 75 direct agency employees, a detail of 65 Illinois State Police personnel.

Kansas Racing and Gaming Commission

The multimillion dollar racing and gaming industries provide far reaching economic benefits for Kansans. The Kansas Racing and Gaming Commission is dedicated to protect the integrity of these industries through enforcement of Kansas laws and is committed to preserving and instilling public trust and confidence.

Missouri Gaming Association

The Missouri Gaming Association (MGA) promotes the benefits of casino gaming. As the unifying force in promoting Missouri's gaming industry, MGA helps casino companies and their business allies operate and grow responsibly in today's challenging legislative, regulatory, and legal environment.

Missouri Gaming Commission

Ensures that casino games are conducted fairly, according to their rules and with full disclosure.

National Indian Gaming Commission

As an independent federal regulatory agency of the United States, the National Indian Gaming Commission (Commission) was established pursuant to the Indian Gaming Regulatory Act of 1988 (Act). The Commission comprises a Chairman and two Commissioners, each of whom serves on a full-time basis for a three-year term. The Chairman is appointed by the President and must be confirmed by the Senate.