Minimum Internal Control Standards for Class II Gaming

Forms and Documents

Document Name	Status
80 FR 54586.pdf Supplementary Document	2015-09-18
80 FR 32176.pdf Supplementary Document	2015-09-18
3141-0009 SUPPORTING STATEMENT (9-18-2015).pdf Supporting Statement A	2015-09-18

IC Document Collections

IC ID	Document Title	Status
218261	MICS 543.23(c)	New
218259	MICS 543.5	New
218258	MICS 543.3	New
204504	MICS 543.23(d)	Modified

ICR Details

OMB Control No: 3141-0009	ICR Reference No: 201508-3141-002
Status: Historical Active	Previous ICR Reference No: 201207-3141-009
Agency/Subagency: NIGC	Agency Tracking No:
Title: Minimum Internal Control Standards for Class II Gaming
Type of Information Collection: Extension without change of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 11/23/2015
	Date Received in OIRA: 09/21/2015
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	11/30/2018	36 Months From Approved	11/30/2015
Responses	834	0	368
Time Burden (Hours)	11,341	0	40,538
Cost Burden (Dollars)	8,736,040	0	0

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Abstract: Amongst other actions necessary to carry out the National Indian Gaming Commission's (NIGC) statutory duties, the Indian Gaming Regulatory Act directs the Commission to monitor class II gaming conducted on Indian lands on a continuing basis in order to ensure that the Indian tribe is the primary beneficiary of the gaming operation and to protect such gaming as a means of generating tribal revenue, and to assure that gaming is conducted fairly and honestly by both the operator and players. The Commission has established minimum internal control standards to aid it in monitoring class II gaming on a continuing basis.

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Authorizing Statute(s): US Code: 25 USC 2701 Name of Law: Indian Gaming Regulatory Act
  

Citations for New Statutory Requirements: None

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

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Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	80 FR 32176	06/05/2015
30-day Notice:	Federal Register Citation:	Citation Date:
	80 FR 54586	09/10/2015
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 4

IC Title	Form No.	Form Name
MICS 543.3
MICS 543.23(d)
MICS 543.5
MICS 543.23(c)

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ICR Summary of Burden

	Total Approved	Previously Approved	Change Due to New Statute	Change Due to Agency Discretion	Change Due to Adjustment in Estimate	Change Due to Potential Violation of the PRA
Annual Number of Responses	834	368	0	466	0	0
Annual Time Burden (Hours)	11,341	40,538	0	-29,197	0	0
Annual Cost Burden (Dollars)	8,736,040	0	0	8,736,040	0	0

Burden increases because of Program Change due to Agency Discretion: Yes

Burden Increase Due to: Changing Regulations

Burden decreases because of Program Change due to Agency Discretion: Yes

Burden Reduction Due to: Miscellaneous Actions

Short Statement: The Commission has made several program changes: (a) since 2012 (when the previous burden estimates were approved), the Commission has amended its regulations to require a TGRA to submit a notice to the Commission that it is extending the deadline (by an additional six months) to achieve compliance with the requirements of the new tier after a gaming operation has moved from one tier to another. This program change, however, did not significantly impact the Commission's estimated burdens, as it only increased the estimated annual responses by one response, and the estimated burden hours by one hour; (b) since 2012, the Commission has amended its regulations to require a TGRA to submit a detailed report after the TGRA has approved an alternate standard to any of the NIGC MICS. This program change had an impact on the Commission's estimated burdens, as it increased the estimated annual responses by one response, and the estimated burden hours by 108 hours; (c) the Commission did not previously include the hourly burden estimates for certain recordkeeping functions (§ 543.23(c)), as it previously considered them customary and usual business practices. However, the Commission is now including the burdens for these recordkeeping and administrative functions because, while most gaming operations would probably maintain certain of these records, it is possible that not every operation would do so according to the standards set forth in the NIGC regulations; and (d) the Commission has changed the manner in how it reports some of the burden estimates for this collection. Specifically, the Commission previously reported how many hours it might take an independent CPA to perform an AUP assessment and complete a report. However, tribes are not allowed to submit AUP assessment reports that they have themselves completed, but are instead required by NIGC regulations to engage outside, independent CPAs. Thus, the Commission is now only reporting the estimated burden hours that it takes a tribe and/or TGRA to submit two copies of the AUP assessment report to the Commission, as well as the estimated annual dollar cost that the tribes will have to pay to engage independent CPAs to perform AUP assessments of approximately 416 gaming operations. The Commission has made the following adjustments to its estimated burdens: (a) the Commission has increased the number of estimated annual responses from 368 to 834. This is based on a combination of the above-mentioned program changes; (b) the Commission has decreased the number of estimated annual burden hours from 40,538 to 11,341. This is based on a combination of the above-mentioned program changes; and (c) the Commission has increased the estimated annual cost burden from $0 to $8,736,040. This is based on a combination of the above-mentioned program changes.

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Annual Cost to Federal Government: $35,636

Does this IC contain surveys, censuses, or employ statistical methods? No

Is the Supporting Statement intended to be a Privacy Impact Assessment required by the E-Government Act of 2002? No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? Uncollected

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Common Form ICR:  No

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On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).

The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(i) Why the information is being collected;

(ii) Use of information;

(iii) Burden estimate;

(iv) Nature of response (voluntary, required for a benefit, or mandatory);

(v) Nature and extent of confidentiality; and

(vi) Need to display currently valid OMB control number;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.

Certification Date: 09/21/2015

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