Minimum Internal Control Standards

In response to the inherent risks of gaming enterprises and the resulting need for effective internal controls in Tribal gaming operations, the National Indian Gaming Commission (Commission or NIGC) first developed Minimum Internal Control Standards (MICS) for Indian gaming in 1999, which have subsequently been revised several times. The Commission recognized from the outset that periodic technical adjustments and revisions would be necessary in order to keep the MICS effective in protecting Tribal gaming assets, the interests of Tribal stakeholders and the gaming public. To that end, the following final rule revisions contain certain corrections and revisions, which are necessary to clarify, improve, and update the Commission's existing MICS. The purpose of these final MICS revisions is to address apparent shortcomings in the MICS and various changes in Tribal gaming technology and methods. Public comments on these final MICS revisions were received by the Commission for a period of 45 days after their publication in the Federal Register as a proposed rule on November 15, 2005. After consideration of all received comments, the Commission has made whatever changes to the proposed revisions that it deemed appropriate, and is now promulgating and publishing the final revisions to the Commission's MICS Rule, 25 CFR part 542.