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Audit Services conducts audits to ensure that funds earned through a charitable gaming event are used for eligible purposes.
An AGLC Compliance audit is a formal examination of your organization’s gaming records. Audits also confirm that your basic internal controls safeguard your gaming funds.
Audits make sure all organizations that receive gaming funds follow the standards, policies, conditions and guidelines for receiving and using gaming funds in order to maintain the integrity of gaming activities in Alberta.
Any charitable organization licensed to conduct a gaming event could be audited. The audit selection criteria that determine which charitable organizations will be audited each year are:
The engagement letter that you receive at the start of the audit states the time period.
The auditor makes every effort to complete the audit as soon as possible. The time frame depends on the complexity of the transactions, the timeliness of responses to auditor questions and requests for extra documentation. If you have any questions on the status of your audit, please contact the auditor.
During an audit, the auditor looks for evidence that an organization has followed the standards, policies and guidelines in the handling of gaming funds. Most often the auditor wants to know whether or not:
If your organization is being audited, an auditor will:
A preliminary report will:
The organization will be given an opportunity to
Once a response to the preliminary audit report has been received, and any additional documentation submitted has been assessed, or the deadline has passed, a final audit report will be issued.
Once the audit is complete:
If the organization is issued a Notice of Administrative Sanction:
Details on the hearing process can be found on AGLC website: Board Hearings and Procedures
Following the audit, you will be sent a questionnaire via email. The purpose of the questionnaire is to obtain feedback on the audit and the audit process itself. We encourage you to take the time to complete the questionnaire since your feedback will help us to improve how we conduct our audits going forward.
Gaming and Liquor Act, section 100
“Every licensee or registrant must, when required in writing by the Commission, provide the Commission with reports and information specified by the Commission for the purposes of determining if this Act and the conditions imposed on the licensee’s licence or registrant’s registration are being complied with.”
The auditor can examine all of your gaming records and activities and may enter your business premises to inspect your records. Non-gaming records may be requested in cases where grant revenue or other revenue was generated that should have been offset against gaming expenditures or in cases where gaming funds were transferred to a non-gaming bank account.
Freedom of Information and Protection of Privacy Act
Any data or information concerning the organization, other than data or information available as a matter of public record, which is obtained by AGLC in performing this compliance audit shall be collected and managed in accordance with the provisions of the Freedom of Information and Protection of Privacy Act, R.S.A. 2000, c-25, as amended.