§ 1302. Auditing duties of the commission. The commission shall audit
as often as the commission determines necessary, but not less than
annually, the accounts, programs, activities, and functions of all
gaming facility licensees, including the audit of payments made pursuant
to section one thousand three hundred fifty-one of this chapter. To
conduct the audit, authorized officers and employees of the commission
shall have access to such accounts at reasonable times and the
commission may require the production of books, documents, vouchers and
other records relating to any matter within the scope of the audit. All
audits shall be conducted in accordance with generally accepted auditing
standards established by the American Institute of Certified Public
Accountants. In any audit report of the accounts, funds, programs,
activities and functions of a gaming facility licensee issued by the
commission containing adverse or critical audit results, the commission
may require a response, in writing, to the audit results. The response
shall be forwarded to the commission within fifteen days of notification
by the commission.