What records must tribal gaming operations make available to federal regulators? Answer in under 100 words. Cite only eCFR (www.ecfr.gov) sources.

Details / How it works

Per 25 CFR 571.7(a)–(c), every gaming operation as defined under the Indian Gaming Regulatory Act, 25 U.S.C. §§ 2701–2721, and 25 CFR Parts 500–599 must maintain permanent books of account and inventory records sufficient to support any financial statement, report, or accounting prepared under IGRA. The National Indian Gaming Commission may require additional statements, reports, accountings, or specific records to determine fee liability under 25 U.S.C. § 2717 and to verify proper accounting of Class II and Class III gaming, compact compliance, and revenue allocation plans.

Records must remain available at all times for inspection by Commission representatives, including field agents and auditors, and must be retained for no less than five (5) years from creation or the end of the applicable tax or accounting period, whichever is later. Under § 571.7(d), operations must also maintain copies of all enforcement actions taken by the tribe, the state (as a party to the tribal-state gaming compact under 25 U.S.C. § 2710(d)(3)(C)), or federal law, including the Indian Gaming Regulatory Act, noting the final disposition of each case (e.g., settlement, dismissal, consent decree, or penalty order).

Numbers & thresholds

Exceptions & edge cases

Where the Chair requests additional Indian lands or tribal gaming regulations or environmental and public health and safety documentation under 25 CFR 522.2(g), a tribe has 30 days from receipt of the request to respond. Enforcement-action records must be preserved for actions under tribal ordinances, state compacts, and federal law, including violations of IGRA, with the final disposition of each case noted.