Reporting & Audit Logs — NGA (NLA)
NFSA & NGA Rules & Guidance / Reporting & Audit Logs

Reporting & Audit Logs

Guidance on recordkeeping, auditability, event logging, and reporting practices so NGA licensees can evidence platform activity accurately and respond to oversight requests without delay.

Applies to
NGA Licensees
Focus
Logs • Records • Reporting
Evidence
Audit trails • Exports • Retention
Status
Active guidance

1. Objective

auditability

NGA licensees should maintain accurate records and audit logs that can reconstruct platform events, user actions, and funds-related outcomes. The aim is traceability, dispute resolution, and operational integrity.

Core test: Can you reconstruct “what happened” for a transaction, event, or account within hours — not weeks?

2. Minimum logging outcomes

events that must be captured
Area Minimum standard Typical failure
Access & admin actions Log admin logins, role changes, permission grants, and privileged actions with user ID + timestamp. Shared admin accounts; no trace of who changed what.
Configuration changes Record platform config changes (rules, limits, payout settings, game settings) with approvals and reasons. Changes made directly in production with no record.
User lifecycle Account creation, verification events, status changes, restrictions, closures, and reinstatements. Account status altered without audit trail.
Funds-related events Deposits, withdrawals, refunds, chargebacks, adjustments, and settlement confirmations. Missing external references; “manual” changes not captured.
Game/session outcomes Session start/end, bet placement, outcomes, and settlement events where applicable to the model. No ability to reproduce outcomes or settle disputes.
Log integrity: what makes logs “usable”

Logs should be timestamped, attributable (who/what), immutable or protected against tampering, and searchable/exportable. “A pile of server logs” is not evidence if it cannot be queried reliably.

3. Retention & accessibility

keep it retrievable
  • Define retention windows proportionate to platform scale and dispute timelines.
  • Ensure logs remain accessible even if vendors change or contracts terminate.
  • Maintain secure backups and prevent unauthorised deletion or edits.
  • Ensure exported reports preserve integrity and reference IDs.
Expectation: Records should be retrievable without relying on a single individual’s knowledge.

4. Reporting cadence (practical minimums)

consistent summaries

NGA licensees should maintain routine internal reporting that summarises key operational indicators. Reporting can be scaled by complexity, but consistency matters.

  • Deposits, withdrawals, refunds, chargebacks (period summaries and exceptions).
  • Account restrictions, closures, reinstatements, and dispute counts.
  • Incidents and platform downtime (including root cause and corrective actions).
  • Material policy/config changes during the period.
Suggested “exception register” fields

Date opened, type, impacted system, impacted users, root cause, interim controls, permanent fix, owner, status, closure date, and evidence links.

5. Export readiness & auditability

oversight-ready
  • Maintain standard exports for transactions, sessions, admin actions, and adjustments.
  • Ensure exported data includes stable IDs and external references where relevant.
  • Document reporting definitions (what each field means, and how it is calculated).
  • Protect sensitive fields appropriately while preserving traceability.
Minimum evidence: sample exports + field definitions + proof of access control over logs.

6. Common failure patterns

what breaks trust
  • Shared admin accounts and unlogged privileged actions.
  • No link between platform IDs and external payment references.
  • Logs exist but cannot be searched, exported, or validated.
  • Record gaps after system migrations or vendor changes.
  • Manual adjustments without reasons, approvals, or documentation.

7. Oversight-ready evidence pack

keep ready
  • Logging policy and system map (what is logged, where, and why).
  • Role and permission matrix for admin and reporting access.
  • Sample audit trails for key events (changes, payouts, disputes).
  • Retention policy and backup evidence.
  • Standard report templates and sample exports.

8. Cross-links

related guidance
Document note: This page provides administrative guidance and operational expectations. It does not replace obligations under applicable Acts, license conditions, or binding instruments.