NIAGARA FALLS — A City Council member wants to withhold casino revenue for the Niagara Tourism and Convention Corp. until the nonprofit marketing agency hands over additional records about its finances.

Councilman Sam Fruscione said Monday he plans to sponsor a resolution next week to freeze the agency’s casino revenue until the city receives answers to 29 questions seeking more budget details.

“Casino Cash 101: The Council gets the final say,” Fruscione said. “We’re going to freeze the money and hopefully, in return, we’ll get the documents.”

Fruscione said he will introduce the resolution in response to a letter from Matthew T. Weber, the agency’s attorney, requesting an extension and for a clarification to the city’s request for information.

John Percy, the agency’s president and chief executive officer, said Monday that the agency intends to supply the budget details sought by the city, but is waiting for audited financial statements for last year to be completed.

“We are working on the documentation,” Percy said. “I don’t like to release anything unless it’s in audited form. We are waiting on that to comply. The volume of information they have requested is quite lengthy.”

The audit is being completed by Brown & Co.

The city could face a financial penalty if it withholds the casino revenue too long.

Under state law, the city has 35 days after receiving a payment to distribute the local funds to agencies that share the slot machine revenue.

After that, it must pay an additional one-half percent per week to the agency that did not receive the funds.

The agency, which is set up as a nonprofit organization, receives a portion of the city’s casino revenue by state law.

It also receives a portion of hotel occupancy taxes from Niagara Falls under a contract with the city.

In May, city officials requested additional information about the agency’s spending in 2007, last year and this year, after it requested a copy of the agency’s budget and received a two-page list of revenues and expenses.

They want additional information on salaries, employee bonuses, benefits, media trade shows, marketing, consultants and Web expenses, among other items.

Last month, Weber sent a letter to Corporation Counsel Craig H. Johnson stating that the agency would provide the information by last Wednesday.

But his new letter, dated that day, says that, “as my previous letter indicated, the NTCC is very busy at this time with the tourism season and its annual audit; therefore, the NTCC is requesting an extension of time to answer the request.”

Percy said the agency also has not received a clarification from the city on its request for “detail of any fund balance.”

Fruscione says he believes the agency’s request for an extension is an attempt to delay handing over the information until after the local share of slot machine revenue from the Seneca Niagara Casino & Hotel is disbursed.

He said he would consider the next step at the end of the 35-day period.

“They’re going to drag this on,” Fruscione said.

City Controller Maria Brown said Monday she has been told that the city will receive a casino revenue payment of about $10.1 million this week from the state.

Legislation passed earlier this year calls for paying the tourism agency $604,436 or 6 percent of that amount within 35 days.

The agency also is scheduled to receive 6 percent of a second casino payment due later this year.