Independent External Audit Services

2026-11-03

The Mohawk Gaming Enterprises , LLC dba : Akwesasne Mohawk Casino Resort , herein referred to as “ MGE ”, is requesting bids from qualified independent certified public account firms having sufficient Casino Gaming , Internet Service Provider , and 8 ( a ) government program accounting and auditing experience to audit financial statements for the Tewathahonni Corporation , Mohawk Gaming Enterprises , LLC ., and Mohawk Networks , LLC , herein referred to as “ TEWA ”, “ MGE ” and “ MN ” respectively . Client Responsibilities 9 . 1 Prepare the External Financial Statements , Management Discussion and Analysis and disclose in notes to the financial statements the date through which subsequent events have been considered 9 . 2 The subsequent event date disclosed in the footnotes will not be earlier than the date of the management representation letter and the date of the report of independent auditors ; 9 . 3 Auditor ’ s schedule is dependent on client completion of the year - end closing and adjusting process prior to auditor ’ s arrival to begin the fieldwork ; 9 . 4 Provide the auditor with access to personnel , accounts , books , records , supporting documentation , and other information as needed for the auditor to perform the audit ; 9 . 5 Provide working space and use of phone lines and internet access ; 9 . 6 Promptly follow up and take corrective action on audit findings , including preparation of a summary schedule of prior audit finding and corrective action plan ; Nature of Services The Saint Regis Mohawk Tribe , MGE , MN , and TEWA are committed to quality financial reporting , maintaining adequate systems of internal control , and proper stewardship of its funds . The work shall be performed to auditing standards generally accepted in the United States of America and standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States . 10 . 1 Auditing Standards and Assurances The Auditor shall conduct their examination and render their report in accordance with : 10 . 1 . 1 American Institute of Certified Public Accountants “ Code of Professional Conduct ”; 10 . 1 . 2 Generally accepted accounting principles accepted in the United States of American 10 . 1 . 3 Specification of the Tribal Gaming Commission and New York State Gaming Commission and any revisions effective during the audit period . This includes the procedures required for the MGE . 10 . 2 Audit Activities The audit firm should schedule the visitation dates . Each of the following shall be completed by the auditor no later than the dates indicated ; 10 . 2 . 1 Interim Work – Completed by 12 / 1 / 26 10 . 2 . 2 Detailed Audit Plan – Sent by 12 / 31 / 26 10 . 2 . 3 Field Work – Completed by 02 / 28 / 2027 10 . 2 . 4 Preliminary Draft Annual Audit Report – Prepare and Submit to the Director of Finance at MGE a preliminary draft and recommendations to management by the of the field work following the year under review and shall be available to review the draft report with the Saint Regis Mohawk Tribe ’ s Audit Committee prior to submission of the completed report . Scope of Work MGE is a component unit of the Tewa ’ thaho ’ n : ni Corporation an entity of the Saint Regis Mohawk Tribe . MGE requires a separate independent audit of financial statements for the Tewa ’ thaho ’ n : ni Corporation , Mohawk Gaming Enterprises , LLC . ( Akwesasne Mohawk Casino Resort ), and Mohawk Networks , LLC . The audits performed under the RFP shall cover the following periods : January 1 , 2026 – December 31 , 2026 January 1 , 2027 – December 31 , 2027 January 1 , 2028 – December 31 , 2028 MGE , MN , and TEWA require a full audit package for each entity , which includes but is not limited to the following : 10 . 4 . 1 Perform an annual audit in order to express an opinion as to the fair presentation of the required financial statements , including management discussion and analysis . The Auditor ’ s management letters shall be addressed to Tribal Council , Board of Directors of the Tewa ’ thaho ’ n : ni Corporation , and shall include all known reportable conditions , including known reportable conditions from a prior audit which have not been corrected ; separately identify any reportable conditions which are also material weaknesses ; and include conditions discovered by the auditor that are not reportable conditions but the auditor chooses to report to management ; 10 . 4 . 2 Prepare audited financial statements for public distribution and present to the community ; 10 . 4 . 3 Review internal controls and prepare a management letter that addresses any material weakness to the SRMT Audit Committee and Tribal Council ; 10 . 4 . 4 The Auditor shall immediately report all irregularities and illegal acts or indications of illegal acts to the SRMT Audit Committee . If in the Auditor ’ s opinion the irregularities or illegal acts are of sufficient significance , they shall be reported to the Tribal Council . 10 . 4 . 5 If requested , the Auditor shall attend the meetings ( if already on - site in person or via teleconference ) of the SRMT ’ s Audit Committee and / or Tribal Council and shall report on the progress of the audit . 10 . 4 . 6 The Auditor shall be available to provide incidental or insignificant assistance to audit or accounting inquiries of other natures throughout the Engagement Letter . Fees for incidental or insignificant assistance in these regards shall be included as part of the Engagement Letter cost . 10 . 4 . 7 The Auditor agrees that the firm and all auditors working on the audit are independent of the MGE , MN , and TEWA in accordance with Government Auditing Standards and shall comply with all Federal , New York State , Local , and Tribal laws and regulations in the performance of this engagement . The Auditor agrees to disclose to the MGE , MN , and TEWA the presence of litigation against the MGE , MN , or TEWA , which could impair the Auditor ’ s independence or ability to perform the audit . 10 . 4 . 8 The Auditor agrees that the firm shall provide continuing professional education in subjects directly related to the tribal casino gaming environment and to government auditing to all auditors assigned to the engagement and in compliance with Government Auditing Standards . Documentation of the CPE records for all audit participants shall be furnished to the SRMT upon request . 10 . 4 . 9 The Auditor agrees to participate in an external quality review program and agrees that if the Auditor ’ s work is referred to a professional organization for review , the Auditor waives the right to confidentiality to permit the professional organization to inform the SRMT of its findings . 10 . 5 Scope Requirements 10 . 5 . 1 SRMT desires the comparative audited financial statements of MGE , MN , and TEWA , which comprise the statement of net position as of December 31 , 2026 , and subsequent years of the contractual obligation , and related statements of revenues , expenses , and changes in net position , and cash flows for the year then ended and the related notes to the financial statements in accordance with generally accepted auditing standards as defined by the American Institute of Certified Public Accountants ( AICPA ), and any revisions effective during the audit period and Specifications of the Tribal Gaming Commission and New York State Gaming Commission and any revisions effective during the audit period to include the procedures required for MGE , MN , and TEWA

New York

2026-05-05