NATIONAL INDIAN GAMING COMISSION 

NOTICE OF VIOLATION 

TO: Eastern Shawnee Tribe of Oklahoma 

Attn: GIenna Wallace, Chief 

(Agent for Service of Process) 

P.O. Box 350 

Seneca, MO 64865 

FAX: (918) G66-2186 

Eastern Shawnee Gaming Commission 

Attn: Brett Barnes, Gaming Commissioner 

(Agent for Service of Process) 

P.O. Box 350 

Seneca, MO 64865 

FAX: (91 0) 666-7304 

1. Notification of Violation 

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

notice that the Eastern Shawnee Tribe of Oklahoma (Respondent or Tribe), 

located in Seneca, Missouri, has violated NIGC reguIations by failing to submit a 

timely annual audit. 

2. Authority 

Under the Indian Gaming Regulatory Act (IGRA) and NTGC regulations, the 

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

person for violation 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. 5 2713; 25 C.F.R. 3 573.3. 

3. Applicable Federal Laws and Tribal Ordinance Provisions 

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

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

U.S.C. 5 2710(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 management 

letter(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. 

$8 571.12 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. $ 502.10. 

D. The Eastern Shawnee Tribe of Oklahoma Tribal Gaming Ordinance 

requires that an annual audit be conducted as follows: 

1005. Audit 

A. The Tribe shaI1 cause to be conducted annually an 

independent audit of gaming operations and shalI submit the 

resulting audit reports to the National Indian Gaming 

Commission. 

B. All gaming related contracts that result in the purchase of 

suppiies, services, or wncessions in excess of $25,000.00 

annually, except contracts for professional legal and 

accounting services, shall be specifically included within the 

scope of the audit that is described in subsection A above this 

section 

4. Role of Independent Audit Report 

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

accountants is critical to the NIGC3 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 leveI of assurance as to the security of tribal gaming revenues. The audit 

report prepared and submitted en 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 tribal headquarters 

in Seneca, Missouri. 

B. The Tribe operated the following facilities that comprise its gaming 

operation during all or part of 2006 and 2007: 

Bordertown Bingo and Casino, Wyandotte, OK 

a Eastern Shawnee Travel Center Casino, Wyandotte, OK 

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

U.S.C. 5 271 O(b](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. $8 571.12,571.13. 

D. The fiscal year for the gaming operation named in this violation ended 

September 30,2007. 

E, The audit report for the gaming operation named in this violation was due 

to NIGC on or before January 28,2008. 

F. NIGC received the audit report for this gaming operation on February 29, 

2008, 32 days late. 

G. The Tribe is in violation of NIGC regulations for failure to submit a timely 

annual independent audit report. 

6. Measures Required to Correct the Violation 

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

year. 25 C.F.R. 571.13. While there is no remedial action that can correct the 

2006-2007 audit, improved controls to ensure timely compliance of the next audit 

should be put in place. 

7. Appeal 

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

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

appeal, and, if desired, request for 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 particularity 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 01 witnesses must 

specify fie nmes 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 Illformation 

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

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

C.F.R. 5 575.5(a), Respondent may submit written information about the violation 

to the Chairman within fifteen (15) days after service of this notice of violation 

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

shalI consider any information submitted in determining the facts surrounding the 

violation and the amount of the civil fine, if any. 

Staff Attorney 
Certificate of Service 

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

U.S. mail, return receipt requested, on thimday of August, 2008 to: 

Eastern Shawnee Tribe of Oklahoma 

Attn: Glenna Wallace, Chief 

(Agent for Service of Process) 

P.O. Box 350 

Seneca, MO 64865 

FAX: (918) 666-2186 

Eastern Shawnee Gaming Commission 

Attn: Brett Barnes, Gaming Colnmissioner 

(Agent for Service of Process) 

P.O. Box 350 

Seneca, MO 64865 

FAX: (910) 666-7304