Kootenai Tribe of Idaho

P.O. Box 1269
Bonners Ferry, ID 83805
Ph# (208) 267-3519
Fax (208) 267-2960

February 9, 2011

Via Electronic Submission: reg.review@nigc.gov

Tracie Stevens, Chairperson

National Indian Gaming Commission

1441 L Street NW, Suite 9100

Washington, DC 20005

Dear Chairperson Stevens:

The Kootenai Tribe of Idaho appreciates this opportunity to respond to the
Commission's Notice of Inquiry regarding regulations promulgated under the Indian
Gaming Regulatory Act.

Our responses speak only to matters that affect the Kootenai Tribe of Idaho. We do not
believe there is a one-size-fits-all approach that will serve all Tribes and that all
regulations should be flexible when feasible.

The Kootenai Tribe of Idaho offers the following comments:

A. Part 502—Definitions of This Chapter

(a) Net Revenues—management fees.

Response: The Kootenai Tribe of Idaho agrees that the definition should be clarified so
that it is consistent with General Accepted Accounting Principles (GAAP).

(b) Net Revenues—allowable uses.

Response: The Kootenai Tribe of Idaho agrees that the definition should be clarified so
that it is consistent with General Accepted Accounting Principles (GAAP).

(2) Management Contract.

Response: The Kootenai Tribe of Idaho is against expanding the definition of
management contract to include any contract.

LTR_NIGC_COMMENTS


Kootenai Tribe of Idaho - Comments on IGRA Regulations
February 9, 2011

Page 2

B. Part 514—Fees

Response: The Kootenai Tribe of Idaho is in favor of creating a late payment system in
lieu of a Notice of Violation (NOV) for submitting fees late.

F. Proceedings Before the Commission

Response: The Kootenai Tribe of Idaho recommends against more comprehensive
rules for proceedings before the Commission. It believes that the current regulation is
sufficient and additional rules would make the process burdensome and time
consuming.

G. MICS & Technical Standards

(1) Part 542—Class III Minimum Internal Control Standards

Response: The Kootenai Tribe of Idaho appreciates the availability of these regulations
for guidance in running its gaming operations. However it believes that such standards
should be available as guidelines rather than as regulations.

H. Backgrounds and Licensing

(2) Fingerprinting for Non-Primary Management Officials or Key Employees
Response: The Kootenai Tribe of Idaho is in favor of adopting regulations that would
permit a Tribe discretion to submit fingerprint cards to NIGC for other individuals
associated with gaming operations.

I. Part 559—Facility License Notifications, Renewals, and Submissions

Response: As it currently exists, we believe this regulation is burdensome. We have no
specific recommendation but support any efforts to simplify the process.

J. Sections 571.1-571.7—Inspection and Access
Response: The Kootenai Tribe of Idaho supports a revision that would clarify

Commission access to records at off-site locations, including at sites maintained or
owned by third parties.

V. Potential New Regulations

B. Sole Proprietary Interest Regulation


Kootenai Tribe of Idaho - Comments on IGRA Regulations
February 9, 2011
Page 3

Response: The Kootenai Tribe of Idaho supports a regulation that would provide for a
Tribe to request NIGC to review documents and identify when the sole proprietary
interest provision is violated.

D. Buy Indian Act Regulation

Response: The Kootenai Tribe of Idaho supports the promotion of Indian owned
businesses however we feel this would be better implemented as Commission policy
rather than as a regulation.

With respect to the Tribal Advisory Committee suggestion, the Kootenai Tribe of Idaho
appreciates the opportunity to have tribal representatives provide input and advice
however we do not believe another TAC is advisable at this time. The Tribe feels that
this consultation process is comprehensive and accomplishes the same objective. The
Tribe believes a forming a TAC would create another layer of delay that would prevent
moving forward on these amendments.

Again, we appreciate this opportunity to comment.

Sincerely,

iad |, pt

Jennifer Porter, Chairperson
Kootenai Tribe of Idaho

cc: William K. Barquin, Attorney General