NATIONAL INDIAN GAMING COMMISSION 

NOTICE OF VIOLATION 

TO: Fort Mojave Tribe 

Attn: Timothy Williams, Chairman 

500 Merriman Avenue 

Needles, CA 92363 

Fax: (760) 629-5767 

Fort Mojave Tribe Gaming Commission 

Attn: Debbie Jackson, Commissioner 

8490 S. Highway 95, Suite 103 

Mohave Valley, AZ 86440 

Fax: (928) 346-2205 

Mojave Crossing Casino 

Attn: Vincent Jaime, General Manager 

1 0 1 Aztec Road 

Fort Mohave, Arizona 86426 

Fax: (928) 330-2558 

Spirit Mountain Casino 

Attn: Jack Medrano, General Manager 

8555 S. Highway 95 

Mohave Valley, AZ 86440 

Fax: (928) 346-2007 

1. Notification of Vio tation 

The Chairman of the National Indian Gaming Commission (NIGC) hereby gives 

notice that the Fort Mojave Tribe (Respondent or Tribe), located in Needles, 

California, has violated NIGC regulations and the Tribe's gaming ordinance by 

failing to submit timely annual audits. 

2. Authority 

Under the Indian Gaming Regulatory Act (TGRA) and NIGC regulations, the 

Chairman of the NIGC (Chairman) may issue a Notice of Violation {NOV) to any 

person for viotation of any provision of the IGRA, NIGC regulations, or any 

provision of a tribal gaming ordinance or resolution approved by the Chairman. 

25 U.S.C. 8 2713; 25 C.F.R. 8 573.3. 
3. Apvlicable Federal Laws and Tribal Ordinance Provisions 

A. IGRA requires an annual audit of each gaming operation and requires that 

a copy of the results of the annual audit be submitted to the NIGC. 25 

U.S.C. 271 O(b)(2)(C). 

B. NIGC regulations require that a tribe cause to be conducted annual 

independent audits of the financial statements of each gaming operation on 

Indian lands and submit a copy of the audit report(s) and any managanent 

Petter(s) setting forth the results of the annual audit(s) to the NIGC within 

120 days aRer the end of each gaming operation's fiscal year. 25 C.F.R. 

95 571.12 and 571.13. 

C. NIGC regulations define "gaming operation" as "each economic entity 

that is licensed by a tribe, operates the games, receives the revenues, 

issues the prizes and pays the expenses." A gaming operation may be 

operated by a tribe directly; by a management contractor; or, under certain 

conditions, by another person or other entity. 25 C.F.R. 5 502.10. 

D. The Fort Mojave Tribal Gaming Ordinance provides: 

The Tribal Gaming Commission shall require, and the Tribat Council shall 

cause, an audit to be conducted each year on aEl Class I1 and Class III 

gaming activities licensed or conducted on Indian lands. Such audit(s) 

shalt be conducted by an independent auditing h, selected at the sole 

discretion of the Tribal Council, or the Tribal Gaming Commission on its 

behalf. However, nothing in this paragraph shall prohibit the annual audit 

of tribal gaming activities from being encompassed within the Tribe7s 

existing audit system. Fort Mohave Indian Tribe Gaming Ordinance, 

5 23(A)(1) (Feb. 15, 1994, as mended). 

E. The Fort Mojave Tribal Gaming Ordinance further provides: 

Each contract for supplies, services, or concessions with a contract amount 

in excess of $25,000 mually (except contracts for professional legal or 

accounting services} relating to a Class I1 or Class 111 gaming activity shall 

be subject to the independent audit requirement required by subparagraph 

(A), above. Id., 5 23(B). 

F. The Fort Mojave Tribal Gaming Ordinance further provides: 

The Tribal Gaming Commission shall furnish a copy of each annual 

gaming activities audit report to the National Indian Gaming Commission, 

as required by 25 U.S.C. 9 27 10@)(2)(C). Id., 5 23(C). 
4. Role of Inde~endent Audit Report 

Submission of the annual independent audit report by a firm of certified public 

accountants is critical to the NIGC's mission to protect the integrity of Indian 

gaming. A firm's ability to conduct an audit in accordance with generally 

accepted auditing standards and render an opinion on the financial statements 

prepared in conformity with generally accepted accounting principles provides a 

certain level of assurance as to the security of tribal gaming revenues. The audit 

report prepared and submitted on a timely basis is evidence of, among other 

things, the integrity of the gaming operation and, more specifically, of the 

adequacy of the books and records, the functioning of the internal financial 

controls, and the disclosure of information having a bearing on the financial 

statements. 

5. Circumstances of the Violation 

A. Respondent is a federally recognized Indian Tribe with tnbal headquarters 

in Needles, California. 

B. The tribe operated its gaming facilities, Spirit Mountain Casino and 

Mojave Crossing Casino, during a11 or part of Fiscal Year ending 

September 30,2008. 

C. IGRA requires that tribes submit annual audits of each gaming facility. 25 

U.S.C. 5 2710@)(2)(C). NIGC regulations require that a tribe cause to be 

conducted an annual independent audit of the financial statements of each 

gaming operation on Indian lands and submit a copy of the audit report(s) 

and management letter(s) setting forth the results of the annual audit(s) to 

the NIGC within 120 days after the end of each gaming operation" fiscal 

year. 25 C.F.R. $9 571.12,571.13. 

D. The fiscal year for the Spirit Mountain Casino gaming operation and the 

Mojave Crossing Casino gaming operation ends September 30. 

E. The audit report for the Spirit Mountain Casino was due to NIGC on or 

before January 28,2009. 

F. As of April 1,2009, the NIGC has not received the audit report for the 

Spirit Mountain Casino. 

G. The audit report for the Mojave Crossing Casino was due to NIGC on or 

before January 28,2009. 

H. As of April 1,2009, the NIGC has not received the audit report for the 

Moj ave Crossing Casino. 
I. The Tkibe is in violation of NIGC regulations for failure to submit a timely 

annuall independent audit reports. 

J. The Tribe is in violation of its gaming ordinance, Section 23(c), by failing 

to submit its annual audit report to the NIGC. 

6. Measures Required to Correct the Violation 

Audits must be received within 120 days of the end af a gaming operations fiscal 

year. 25 C.F.R. 3 571.13. There is no remedy to cure the failure to submit timely 

audit reports. However, to end the on-going violation, the Tribe should submit 

the required audit reports to the NIGC within 30 days. Tn addition, improved 

controls to ensure timely submission of future audits should be put in place. 

7. Appeal 

Within thirty (30) days after service of this Notice of Violation, Respondent may 

appeal to the hll Commission under 25 C.F.R. Part 577 by submitting a notice of 

appeal, and, if desired, request fox hearing to the National Indian Gaming 

Commission, 1441 L Street NW, Ninth Floor, Washington, DC 20005. 

Respondent has a right to assistance of counsel in such an appeal. A notice of 

appeal must reference this Notice of Violation. 

Within ten (10) days after filing a notice of appeal, Respondent must file with the 

Commission a supplemental statement that states with particuIarity the relief 

desired and the grounds therefore and that includes, when available, supporting 

evidence in the form of affidavits. If Respondent wishes to present oral testimony 

or witnesses at the hearing, Respondent must include a request to do so with the 

supplemental statement. The request to present oral testimony or witnesses must 

specify the names of proposed witnesses and the general nature of their expected 

testimony, whether a closed hearing is requested and why. Respondent may 

waives its right to an oral hearing and instead elect to have the matter determined 

by the Commission solely on the basis of written submissions. 

8. Fine-Submission of Information 

The violation cited above may result in the assessment of a civil fine against 

Respondent in an amount not to exceed $25,000 per violation per day. Under 25 

C.F.R. § 575.5(a), Respondent may submit written information about the violation 

to the Chairman within fifteen (1 5) days after service of this notice of violation 

(or such longer period as the Chairman may grant for good cause). The Chairman 

shall consider any infomation submitted in determining the facts surrounding the 

violation and the amount of the civil fine, if any. 
Dated this 17th day of April, 2009 

PHILIP N. HOGEN 

Chairman 

ESTHER DITTLER 

Staff Attorney 
Certificate of Sewice 

I certify that this Notice of Violation was sent by facsimile transmission and certified 

U.S. mail, seturn receipt requested, on this 1 7'h day of April, 2009 to: