99F.13 Annual audit of licensee operations.
Within ninety days after the end of the licensee’s fiscal year, the licensee shall transmit to the commission an audit of the licensee’s total gambling operations, including an itemization of all expenses and subsidies. For a licensed subsidiary of a parent company, an audit of the parent company meets the requirements of this section. All audits shall be conducted by certified public accountants authorized to practice in the state of Iowa under chapter 542.
89 Acts, ch 67, §13; 91 Acts, ch 166, §7; 2001 Acts, ch 55, §22, 38; 2004 Acts, ch 1136, §52; 2009 Acts, ch 29, §2, 3; 2019 Acts, ch 89, §38
Referred to in §99F.9, 99F.12
Structure Iowa Code
Title III - PUBLIC SERVICES AND REGULATION
Chapter 99F - GAMBLING GAMES AND SPORTS WAGERING REGULATION
Section 99F.2 - Scope of provisions.
Section 99F.3 - Gambling games and sports wagering authorized.
Section 99F.4A - Gambling games at pari-mutuel racetracks — fees and taxes.
Section 99F.4C - Gambling games prohibition area.
Section 99F.4D - Gambling games at gambling structures — requirements — licensing.
Section 99F.6 - Requirements of applicant — fee — penalty.
Section 99F.7 - Licenses — terms and conditions — revocation.
Section 99F.7A - Sports wagering — license — terms and conditions — fees.
Section 99F.8 - Bond of licensee.
Section 99F.9 - Wagering — advance deposit sports wagering — age restrictions.
Section 99F.10 - Regulatory fee — local fees — initial license fee.
Section 99F.11 - Gambling games and sports wagering taxes — rate — allocations.
Section 99F.12 - Licensees — records — reports — supervision — confidentiality.
Section 99F.13 - Annual audit of licensee operations.
Section 99F.14 - Annual report of commission.
Section 99F.15 - Prohibited activities — penalties.
Section 99F.16 - Forfeiture of property.
Section 99F.17 - Distributors and manufacturers — licenses.
Section 99F.17A - Inspection of gambling games or implements of gambling.