CMP.1.6.110 Bookkeeping and Accounting
(a) Each licensee shall maintain a double-entry bookkeeping system for the purpose of recording all receipts and expenditures in connection with the conduct of gaming operations and the disbursement of profits derived therefrom. Such bookkeeping system shall consist of a columnar book maintained on a calendar of fiscal year basis.
(b) The columnar book, deposit books, savings account pass books, canceled checks, checkbooks, deposit slips, and bank statements of gaming operations and all other books and accounts shall be available at reasonable times for examination by the Tribe or its authorized representative. All documents supporting the entries made in the books of accounts shall be kept by the licensee for a period of not less than four (4) years. Such documents shall include, but are not limited to, bank statements, canceled checks, deposit slips and invoices for all expenditures.
(c) A violation of any applicable ordinance, law or code of the Tribe or rules promulgated there under shall constitute grounds for suspension or revocation of a gaming license.
(d) Procedures for suspending or revoking a gaming license shall be as follows:
(1) Proceeding to suspend a license to conduct games shall be initiated by the Gaming Commission. The notice shall state the alleged violations which constitute the grounds for the proceedings. The Gaming Commission following Board review, may temporarily suspend such license for a period of thirty (30) days while any such proceedings are pending, and shall notify the licensee of the date of the temporary/investigative suspension.
(2) The Board of Gaming Commissioners shall assist the Executive Director in conducting a hearing on a proposed suspension or proposed revocation as soon as practicable should such be requested by the licensee. The Gaming Commission shall issue, in writing, its findings and decision on suspension or revocation to the Tribal Governing Board within ten (10) business days after the hearing. After making a decision on the proposed suspension or proposed revocation, the Tribal Governing Board shall inform the Gaming Commission of its findings and decision. Upon receipt from the Tribal Governing Board, the Gaming Commission shall send a copy of the findings and decision immediately to the licensee. If the Tribal Governing Board suspends or revokes the license, the licensee shall be informed of the effective date of such suspension or revocation. Such decision shall be final.
(3) If the Tribal Governing Board suspends or revokes the license, the licensee shall immediately surrender the license to the Gaming Commission. A licensee whose license has been revoked may reapply for a license one (1) year after the effective date of the revocation. If a license has been suspended, the Gaming Commission shall reinstate the licensee at the end of the period of suspension.