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The National Indian Gaming Commission (NIGC or Commission) is considering amending its audit submission regulations to: (1) Remove certain financial and temporal burdens imposed on charitable Indian gaming operations, and (2) prohibit submission of adverse or disclaimed audits generally. Under 25 CFR 571.12, small and charitable Indian gaming operations are required to submit audited or reviewed financial statements. This rule may address certain barriers to charitable Indian gaming operations, which can include costs and time associated with the auditing process. Additionally, under 25 CFR part 571, tribes are required to submit certain audited financial information for their for-profit gaming operations to the Commission. However, the current rule does not address adverse or disclaimed audits or adverse opinions. This rulemaking seeks to ensure that only verified and accurate financial disclosures will be submitted to the Commission, which serves to protect and safeguard the integrity of the Indian gaming industry.