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NIGC RIN: 3141-AA84 Publication ID: Spring 2025 
Title: ●Modification of Fiscal Requirements for Limited Audits  
Abstract:

The National Indian Gaming Commission plans to reassess and change the fiscal requirements for limited audits, currently requiring a gaming operation or each gaming operation to have gross gaming reviews of less than two million dollars ($2,000,0000) during the prior fiscal years or for small and/or charitable operations, less than fifty thousand ($50,000). Undertaking this reassessment, aligns the regulation with the current economic status, ensuring that tribes receive the benefit of limited audits when their gaming revenues are limited.

 
Agency: National Indian Gaming Commission(NIGC)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Final Rule Stage 
Major: No  Unfunded Mandates: No 
EO 14192 Designation: Deregulatory 
CFR Citation: 25 C.F.R. § 571.12(c)    25 C.F.R. § 571.12(e)    25 C.F.R. § 571.12(f)(1)     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 25 U.S.C. 2706(b)    27 U.S.C. 2710(b)(2)(c)    27 U.S.C. 2715    27 U.S.C. 2716   
Legal Deadline:  None
Timetable:
Action Date FR Cite
Final Action  07/00/2025 
Regulatory Flexibility Analysis Required: No  Government Levels Affected: Tribal 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Rea Cisneros
Acting General Counsel
National Indian Gaming Commission
1849 C Street NW, Mailstop #1621,
Washington, DC 20240
Phone:202 632-7003