25 C.F.R. PART 571—MONITORING AND INVESTIGATIONS
Title 25 - Indians
Authority: 25 U.S.C. 2706(b), 2710(b)(2)(C), 2715, 2716.
Source: 58 FR 5842, Jan. 22, 1993, unless otherwise noted.
This part sets forth general procedures governing Commission monitoring and investigations of Indian gaming operations. As used in this subchapter, the following terms have the specified meanings: Commission's authorized representative means any persons who is authorized to act on behalf of the Commission for the purpose of implementing the Act and this chapter. Day means calendar day unless otherwise specified. Hearing means that part of a proceeding that involves the submission of evidence to the presiding official, either by oral presentation or written submission. Party means the Chairman, the respondent(s), and any other person named or admitted as a party to a proceeding. Person means an individual, Indian tribe, corporation, partnership, or other organization or entity. Presiding official means a person designated by the Commission who is qualified to conduct an administrative hearing and authorized to administer oaths, and has had no previous role in the prosecution of a matter over which he or she will preside. Respondent means a person against whom the Commission is seeking civil penalties under section 2713 of the Act. Violation means a violation of applicable federal or tribal statutes, regulations, ordinances, or resolutions. [58 FR 5842, Jan. 22, 1993; 58 FR 8449, Feb. 12, 1993, as amended at 58 FR 16494, Mar. 29, 1993] Unless confidentiality is waived, the Commission shall treat as confidential any and all information received under the Act that falls within the exemptions of 5 U.S.C. 552(b) (4) and (7); except that when such information indicates a violation of Federal, State, or tribal statutes, regulations, ordinances, or resolutions, the Commission shall provide such information to appropriate law enforcement officials. The confidentiality of documents submitted in a multiple-party proceeding under part 577 of this chapter is addressed in §577.8 of this chapter. (a) The Commission's authorized representative may enter the premises of an Indian gaming operation to inspect, examine, photocopy, and audit all papers, books, and records (including computer records) concerning: (1) Gross revenues of class II gaming conducted on Indian lands; and (2) Any other matters necessary to carry out the duties of the Commission under the Act and this chapter. (b) The Commission's authorized representative shall present official identification upon entering a gaming operation for the purpose of enforcing the Act. (a) Once the Commission's authorized representative presents proper identification, a gaming operation shall provide the authorized representative with access to all papers, books, and records (including computer records) concerning class II gaming or any other matters for which the Commission requires such access to carry out its duties under the Act. (b) If such papers, books, and records are not available at the location of the gaming operation, the gaming operation shall make them available at a time and place convenient to the Commission's authorized representative. (c) Upon the request of the Commission's authorized representative, the gaming operation shall photocopy, or allow the Commission's authorized representative to photocopy, any papers, books, and records that are requested by the Commission's authorized representative. (a) A gaming operation shall keep permanent books of account or records, including inventory records of gaming supplies, sufficient to establish the amount of gross and net income, deductions and expenses, receipts and disbursements, and other information required in any financial statement, report, or other accounting prepared pursuant to the Act or this chapter. (b) The Commission may require a gaming operation to submit statements, reports, or accountings, or keep specific records, that will enable the Commission to determine whether or not such operation: (1) Is liable for fees payable to the Commission and in what amount; and (2) Has properly and completely accounted for all transactions and other matters monitored by the Commission. (c) Books or records required by this section shall be kept at all times available for inspection by the Commission's authorized representatives. They shall be retained for no less than five (5) years. (d) A gaming operation shall maintain copies of all enforcement actions that a tribe or a state has taken against the operation, noting the final disposition of each case. By majority vote the Commission may authorize the Chairman to require by subpoena the attendance and testimony of witnesses relating to any matter under consideration or investigation by the Commission. Witnesses so summoned shall be paid the same fees and mileage that are paid to witnesses in the courts of the United States. By majority vote the Commission may authorize the Chairman to require by subpoena the production of certain documents and other items that are material and relevant to facts in issue in any matter under consideration or investigation by the Commission. The attendance of witnesses and the production of books, papers, and documents, may be required from any place in the United States at any designated place of hearing. (a) Any party wishing to depose a witness shall file a request with the Commission or, if a presiding official has been designated under part 577 of this chapter, to the presiding official. Such a request shall not be granted except for good cause shown. A Commissioner or a presiding official may order testimony to be taken by deposition in any proceeding or investigation pending before the Commission at any stage of such proceeding or investigation, except that Commission personnel may not be questioned by deposition for the purposes of discovery, but may be questioned by written interrogatories as authorized by the Commission or a presiding official. Commission records are not subject to discovery under this chapter. The inspection of Commission records is governed by §571.3 of this part and the Freedom of Information Act, 5 U.S.C. 552. Depositions under this section may be taken before any person designated by the Commission or a presiding official, and who has the power to administer oaths. (b) A party or a Commissioner (or a person designated by a Commissioner under paragraph (a) of this section) proposing to take a deposition under this section shall give reasonable notice to the Commission and the parties, if any, of the taking of a deposition. Notice shall include the name of the witness and the time and place of the deposition. (c) Every person deposed under this part shall be notified of his or her right to be represented by counsel during the deposition, and shall be required to swear or affirm to testify to the whole truth. Testimony shall be reduced to writing and subscribed by the deponent. Depositions shall be filed promptly with the Commission or, if a presiding official has been designated, with the presiding official. (d) Witnesses whose depositions are taken as authorized in this section, and the persons taking the same, shall be severally entitled to the same fees as are paid for like services in the courts of the United States. A tribe shall engage an independent certified public accountant to provide an annual audit of the financial statements of each gaming operation on Indian lands. Such financial statements shall be prepared in accordance with generally accepted accounting principles and the audit(s) shall be conducted in accordance with generally accepted auditing standards. Audit(s) of the gaming operation required under this section may be conducted in conjunction with any other independent audit of the tribe, provided that the requirements of this chapter are met. A tribe shall submit to the Commission a copy of the report(s) and management letter(s) setting forth the results of each annual audit within 120 days after the end of each fiscal year of the gaming operation. A tribe shall reconcile its quarterly fee assessment reports, submitted under 25 CFR part 514, with its audited financial statements and make available such reconciliation upon request by the Commission's authorized representative.
Title 25: Indians
PART 571—MONITORING AND INVESTIGATIONS
Section Contents
§ 571.1 Scope.
§ 571.2 Definitions.
§ 571.3 Confidentiality.
§ 571.5 Entry of premises.
§ 571.6 Access to papers, books, and records.
§ 571.7 Maintenance and preservation of papers and records.
§ 571.8 Subpoena of witnesses.
§ 571.9 Subpoena of documents and other items.
§ 571.10 Geographical location.
§ 571.11 Depositions.
§ 571.12 Audit standards.
§ 571.13 Copies of audit reports.
§ 571.14 Relationship of audited financial statements to fee assessment reports.
Subpart A—General
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§ 571.1 Scope.
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§ 571.2 Definitions.
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§ 571.3 Confidentiality.
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Subpart B—Inspection of Books and Records
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§ 571.5 Entry of premises.
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§ 571.6 Access to papers, books, and records.
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§ 571.7 Maintenance and preservation of papers and records.
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Subpart C—Subpoenas and Depositions
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§ 571.8 Subpoena of witnesses.
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§ 571.9 Subpoena of documents and other items.
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§ 571.10 Geographical location.
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§ 571.11 Depositions.
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Subpart D—Audits
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§ 571.12 Audit standards.
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§ 571.13 Copies of audit reports.
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§ 571.14 Relationship of audited financial statements to fee assessment reports.
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