National Indian Gaming Commission 

AGREED TO CIVIL FINE ASSESSMENT 

INTRODUCTION 

This Agreed To Civil Fine Assessment (the "Agreement") is entered into by and 

between the Chaimrnan of the National Indian Gdng Commission (the 

"Chairwoman"), on behalf of the National Indian Gaming Commission (the "NTGC'] 

and the Seminole Tribe of Florida, (the "Tribe"'), respectively, as a consequence of 

Notice of Violation NOV- 10-0 1. 

RECITALS 

1. Under the Indian Gaming Regulatory Act ("IGW) and MGC regulations, the 

Chairwoman may issue a Notice of Violation f 'NOV") to any person for 

violations of any provision of the IGRA, NIGC regulations, or any provision of a 

tribal gaming ordinmce or resolution approved by the Chairwoman. 25 U.S.C. 

5 2713(a)(l) & (a)(3), 25 C.F.R. 5 573.3(a). 

2. On June 3,20 1 0, the NIGC Acting Chairman issud MOV- 1 0-0 I. 

3. NIGC regulations pennit a party to appeal a NOV within thirty days of issuance. 

25 C.F.R. 3 577.3. The Tribe did not appeal NQV- 10-0 1. 

4. IGRA authorizes the Chaimmm to issue civil fines for violations of IGM, 

NIGC regulations, or tribal regulations, ordinances, or msoIutions approved by 

the Chairwoman under section 2710 or 27 12 of IGRA. 25 U.S.C. 271 3(a){1). 

5. The Chairwoman has authority to levy and collect appropriate civil fmes, not to 

exceed $25,000 per violation, &nst the tribal operator of an Indian game or a 

management contractor engaged in gaming for any violation of any provision of 

ZGRA and NIGC regulations. 25 U.S C. 4 27 13(a)(l); 25 C.F.R 4 575.4. "'If 

noncompliance continues for more than one day, the Chairwoman may treat each 

daily act or omission as a separate violation." 25 C.F.R 575.4 (a)(2). 
6. In determining the amount of the civil fine, the Chairwoman must consider certain 

factors, including the good faith efforts of a tribe in attempting to achieve rapid 

compliance afier notification of the violation. 25 C.F.R Fj 575.4. 

7. The Chairwoman acknowledges that the Tribe has comctd all the violations 

listed in NOV- 10-01, and did so quickly and in good faith using the methods 

detailed in 3 1 P of NOV- 10-01. 

8. In consideration of the Tribe's good fbith efforts to correct the violations, and its 

willingness to enme future compliance with IGRA's use of net gaming revenue 

requirements, the Tribe and the Chaimman agree to perform in accordance with 

the following terms and conditions. 

TERMS OF AGFEEMENT 

9. In exchange for the terms, conditions, and understandings set forth herein, the 

Tribe waives any right to seek judicial review or otherwise challenge or contest 

the Chairwoman's actions under this Agreement, including the right to have the 

Chainwoman provide her written analysis ofthe factors to be considered in 

assessing a civil fine set forth under 25 C.F.R. § 575.4. 

1 0. This Agreement shall become binding and effective on the date that it is signed by 

the last party to sign the Agreement (the "Effective Dateq')+ 

1 I. The Tribe admits the violations set forth in NOV- 1 0-0 1. 

1 2. The Tribe agrees that, within sixty (60) days from the Effective Date, it will either 

create an Internal audit department or engage an outside independent auditor to 

perform an annual review and audit report of the Tribe" compliance with the net 

gaming revenue use restrictions found in IGRA, NIGC regulations, the Tribe's 

Class IT1 gaming ordinance, the Tribe's Revenue Allocation Plan (the "RAP), 

and Tribal programs that are funded with net gaming revenue (the "Annual 

Audit"), Further, the Tribe agrees that: 

a. the outside auditor or internal audit department will, in conducting the 

Annual Audit, use generally accepted auditing standards. The stmdards 

and procedures used in the Annual Audit must include a detailed review of 

the Trik's programs that are funded by net gaming revenue, as defvled at 

25 U.S.C. 2703(9) and 25 C,F.R. 1 502.16. This includes, but not limited 

to, a review of the eligibility criteria of the programs, sample testing of 

compliance within the programs, and a detailed review of each program 

whew the NIGC has notified the Tribe that potential violations may have 

occurred. 

b. Within sixty (60) days of the effective date, the Tribe will submit to the 

MGC the procedures that will be used to conduct the audit. If the NIW 

has any concerns with the procedures, the NIGC shall notify the Tribe in 
writing within 15 days and the Tribe shall work in good faith with the 

NIGC to remedy such concerns. 

c . the internal audit department or the outside independent auditor will, for a 

period consisting of three (3) fiscal years, commencing with the fiscal year 

ending September 30,201 0 (or for such lesser time as the NIGC may 

determine), compile an annual report setting forth the results of the Annual 

Audit, which report will be made available to the NEGC upon request. The 

Tribe shall make good faith efforts to have the annual report of the Annual 

Audit completed by June 30 of the following fiscal yeax; 

d. it will maintain and make avdable to the internal audit department or the 

outside independent auditor dl necessary documentation md records to 

conduct the annual review and prepare the audit report; 

e. any propossd substantive changes to tribal programs (such as changes to 

eligibility or benefits) funded with net gaming menut wiI1, prior to their 

adoption, be provided to either the General Counsel of the Tribe, or an 

outside law firm engaged by the Tribe, for review to ensure that such 

substantive changes comply with IGRA, NIGC regulations, the Tribe's 

Class IT1 gaming ordinance, and the Tribe" RAP; 

f. it will, based on the findings of the annual audits and audit reports 

described herein, require repayment to the Tribe of all net gaming mnue 

paid to a member of the Tribe outside the terms of a program and cease 

any payments of net gaming revenue to vendors or contractors made 

outside the terms of a program. The Trik shall take all reasonable and 

necessary actions to coUect repayment from Tribal members, as well as 

take any other steps necessary to come into compliance with the 

requirements of this paragraph; 

g. it will provide annual tmining for tribal program managers on the policies 

and pmccdwes of the tribal programs funded with net gaming revenue on 

which they oversee and work so as to ensure that the program 

requirements are being adhered to by employees. Training provided by the 

Tribe will include courses on subjects recommended by its internal audit 

department or the outside independent auditor to ensure that adequate 

corrective measures are taken to ensure compliance with federal and tribal 

laws concerning the use of net gaming revenue; 

h, it will allow the NIGC, for a period of up to 90 days after the issuance of 

the third audit repart (or for such lesser period as the NIGC may 

determine), upon its quest, to review the audit report to confirm that 

provisions (a)-(f) above have been and are being implemented. 

13. The Tribe agrees to the following Civil Fine Assessment: 
CIVIL FINE ASSESSMENT- Pursuant to ERA, and by vistue of the 

authority vested in the Chairw~man of the National Indian Gaming 

Commission, the Chairwoman has found the Seminole Tribe of Fiorida, 

located in Hollywood, Florida, to be in violation of Section 2710 of Tide 25 of 

the United States Code. Accordingly, the Tribe shall pay a civil fine totaling 

five hundred thousand dollars ($500,000.00). 

The civil fine shall be payable in three annual installments (the "hnuoil 

Installment") in the following manner and subject to the following offsets as 

describe below: 

a. The Annual Installment for the first and second years shall be in the 

amount of one hundred and sixty-six thousand, six hundred and sixtyseven dollars ($166,867.00). The Annual Installment for the third year 

shall be kn. the amount of one hundred and sixty-six thousand, six hundred 

and sixty-six dollars ($1 66,666.00). 

b, The Tribe shalI be entitled to deduct from each Annual Installment the 

cost of the Annual Audit, provided however, the deduction for all three 

annual audits combined shall not exceed two hundred and fifty thowand 

dolIars ($250,000.00). 

c. The Tribe shall, within thirty (30) days of receipt of the Annual Audit and 

invoice for the same, submit payment in an amount equal to the Annual 

Installment, less the cost of the Annual Audit (subject to the cap set forth 

in subparagraph b above), along with a copy of the invoice for the AnnuaI 

Audit, to the NIGC. 

d. AH payments shall besubmittdto theNIGC, 1441 L St. NW, Suite 9100, 

Washington, D .C .20005, and made payable to the United States Treasury. 

14. The Chairwoman agrees upon execution of this Agreement that the NlGC shall 

not institute fwther proceedings or actions or assess any additional sanctions 

against the Tribe or any entity of the Trik, for the violations listed in NOV- 10- 

0 I, unless the Tribe fails to -ply with this Agreement. 

15, If, at any time measured from the Effective Date until the end of the ninety days 

specified in paragraph 121h) of this Agreement, any of the tetms agreed to in 

paragraphs 12 and 13 are not met, the NIGC will notify tbe Tribe of such 

deficiency and the Tribe shall take all reasonable and necessary steps to cure the 

same within ninety (90) days. Such notification shall toll the time period set forth 

in paragraph 12(h), which time period shall again commence once the Tribe has 

cured the alleged deficiency. If the matter is one which cannot be cured within the 

ninety (90) day period, the Tribe shall notify the NlGC of the same in writing and 

the period to cwe shall, at the NIGC's discrexion, be extended for such reasonable 

periods as may be necessary to effectuate the cure, provided that during such time 

the Tribe is acting diligently and in good faith to cure the stated deficiency. In the 
event the Tribe refuses to correct the deficiency, or fails to timely do so in 

accordance with the provisions herein, then the Tfibe agrees and consents that a 

civil fine of one million five hundred thousand dollars ($1,500,000.00), which 

will become fully due and payable upon the expiration of the time fime that was 

allowed for the cure of the deficiency, less the amount the Tribe has already paid 

to the United States Treasury and as a result of any Annual Audit (subject to the 

cap set forth in Section 1 3(b) above) pursuant to this Agreement. In such 

circumstance, the NIGC shall issue a written notice (dso known as a demand 

letter) to the Tribe pursuant to NIGC debt collection regulations, 25 C.F.R. Part 

5 1 3. The Tribe agrees that the NIGC andlor U. S. Department of Treasury may 

proceed with debt co 1 iection of the $1,5 00,000 civil fine (less amounts already 

paid as described above) against the Tribe, and may assess interest, penalties, and 

administrative wsts from the date of breach of tbis Agreement, as provided in 25 

C.F.R. § 5 13.5. In such circumstance, the Tribe shall waive any rights to an oral 

hearing under 25 C.F.R. 6 5 13.6, but the NIGC shall provide the Tribe with a 

reasonable opportunity to submit written material supporting a request to 

reconsider the detemirration that the Tribe is in breach of the Agreement. 

16. The Tribe agrees upon execution of this Agreement to waive the right to further 

review of matters addressed in this Agreement, including all rights to appeal to 

the full Commission as set forth in 25 C.F.R. Part 577, and judicial review 

pursuant to 25 U.S.C. 4 2714. 

ADDITIONAL COVENANTS 

I 7. This Agreement constitutes the entire agreement between the Chairwoman and 

the Tribe relating to the NOV-10-0 1. Any modification or waiver of any term of 

this Agreement must be in writing and signed by both parties. 

18. This Agreement is a final order of the NIGC and a final agency action pursuant to 

25 C.F.R. $5 575.9 & 577.96d). 

19. The NlGC and the Tribe expressly agree and acknowledge that time is of the 

essence in this Agreement. 

20. The parties agree that this Agreement shall be a public document and may be 

published or discIosdl by either party. 

2 1. This Agreement may be executed on one or more counterparts and each shall 

constitute an original. A signature produced by facsimile shall be deemed to be 

an original signature and shdl be effective and binding for purpose of the 

Agreement. 

22. Whenever in this Agreement either the Chaiwoman, the NIGC or the Tribe is 

named or referred to, such reference shall be deemed to include the successors or 

assigns thereof, and all the covenants and agreements in this Agreement contained 

by or on behalf of the Chairwoman, the NIGC and the Tribe shall bind and inure 
to the benefit of the respective successors and assigns thereof whether so 

expressed or not. 

For the National Indian Gaming Commission 

6OdZ-7-~~ 

Date 

Chairwoman 

For the SeminoIe Tribe of Florida 

Chairman, ~erninofi Tribe of Florida