Audit Report Format. The Auditor shall provide the Department with a certified statement that, after each audit, the Auditor finds the Tribe to be in compliance with the terms of this Contract. The Department may view the audit report at the Tribal Offices, but may not copy the same. Initial Review The first required review shall take place 90 days after the effective date of this contract unless this Contract is extended or amended and such extension or amendment contains a different timeframe for audits. Self‑Certified Wholesalers and Self‑Certified Tribal Wholesalers The Auditor will be responsible for reviewing the records, identified in subsection 3(a) of this Part, of all self‑certified wholesalers and self‑certified tribal wholesalers that sell cigarettes to a Tribal retailer to verify sales invoices and payments. Tribal Retailer The Auditor will be responsible for reviewing the records, identified in subsection 3(b) of this Part, of the Tribal retailer to certify that the tribal taxes were collected, that all cigarettes are property stamped, that cigarettes were obtained from wholesalers authorized under this Contract, that any exemptions from tax are documented, and that revenue from the tribal tax under this Contract are not used to subsidize the Tribal retailer. Essential Government Services and Stamping Function The Auditor will be responsible for reviewing the records of the Tribe and the Tribal retailer to certify that Tribal cigarette tax revenue is used for essential government services. The Auditor will also be responsible for certifying that the Tribal cigarette tax revenues are used in accordance with the requirements of Part XIII section 8 of this Contract. The Auditor shall review the stamping process and records in regard to that process to assure that stamping inventory is accounted for and secure and to assure that all cigarettes are stamped in accordance with this Contract.
Audit Report Format. The Auditor shall provide the Department with a certified statement that, after each audit, the Auditor finds the Tribe to be in compliance with the terms of this Compact. The Department may review the audit report at the Tribal Offices, but may not copy the same.
