Section 296-2.001 - RECORDS RETENTION2.001.01 All Authorized Gaming Operators, Gaming Facility owners, Sports Wagering Services Provider, Distributor and Supplier licensees will maintain, in a place secure from theft, loss, or destruction, adequate records of its business and accounting operations. The licensees will make the records available to the Commission, upon request, within a reasonable time prescribed by a subpoena duces tecum or by written request of the Commission, the executive director, or his or her designee. The licensees will hold the records for not less than 7 years. The records will include, but not be limited to, all of the following: 2.001.01A All correspondence with, or reports to, the Commission or any local, state, or federal governmental agency.2.001.01B All correspondence concerning the acquisition, construction, maintenance, or business of a proposed or existing gaming or support facility.2.001.01C A personnel file on each employee.2.001.02 Notwithstanding 2.001.01 of this rule, a gaming operator will hold copies of all promotional and advertising material, records, or complimentary distributions for at least 1 year, unless otherwise requested by the Commission.2.001.03 An Authorized Gaming Operator licensee will keep and maintain accurate, complete, legible, and permanent records of any books, records, or documents pertaining to, prepared in, or generated by, the gaming operation, as described in its internal controls, as approved by the Commission.2.001.04 An Authorized Gaming Operator will organize and index all required records in a manner that enables the Commission to locate, inspect, review, and analyze the records with reasonable ease and efficiency.296 Neb. Admin. Code, ch. 2, § 296-2.001
Adopted effective 5/16/2022Amended effective 2/1/2023