Fall 2014 issue of Horizons

GAMING

∙ Consider differences in compensation, benefits, and other perks, and streamline as appropriate. ∙ Identify differences in employee manuals and business policies, and streamline. ∙ Implement training as appropriate. ∙ Transition employment and non-compete agreements across entities. ∙ Address personnel redundancies, and scale the combined workforce to appropriate levels. Legal ∙ Assemble all employee, customer, vendor, debt, and equity agreements. ∙ Organize all insurance policies, and scale coverage to appropriate levels. Assets and Facilities ∙ Assemble listings of all assets, including IP, and liabilities, and manage as appropriate. ∙ Address facility redundancies, and scale capacity to appropriate levels. Customers and Sales & Marketing ∙ Consolidate customer lists. ∙ Identify differences in contracts, terms, and relationships, and streamline. ∙ Understand how business-facing systems may (need to) change and the impact on customers. ∙ Transition and train sales reps.

Vendors and Supply Chain ∙ Consolidate vendor lists. ∙ Identify differences in contracts, terms, and relationships, and streamline as appropriate. ∙ Understand how business-facing systems may (need to) change and the impact on vendors. Accounting & Finance ∙ Facilitate accounting and budgeting processes for the combined entity. ∙ Understand and mitigate potential segregation of duties issues and conflicts of interest. ∙ Identify differences in A/R collections and A/P and payroll payments, and streamline as appropriate. Information Technology ∙ Determine what software will be used, and ensure versions are current and licenses are sufficient. ∙ Verify access for employees to perform their jobs. ∙ Consider infrastructure strengths and weaknesses, and address issues. Including, but not limited to, security, storage, backup/recovery, communication portals, help desk, and facilities.

RubinBrown’s Gaming Services Group Many gaming operations throughout the nation seek out RubinBrown’s accounting, consulting, and tax services.

Brandon Loeschner, CPA, CISA Partner & Gaming Practice Leader Gaming Services Group 314.290.3324 brandon.loeschner@rubinbrown.com

Daniel Holmes, CPA, CIA Manager & Gaming Practice Leader Gaming Services Group 314.290.3346 daniel.holmes@rubinbrown.com

page 54 | horizons Fall 2014