National Indian Gaming Commission 

NOTICE OF VIOLATION 

To: Crow Creek Tribe 

Ath: Lester Thompson, Jr. 

Chairman and Agent for Service of Process 

P.O. Box 50 

Fort Thompson, SD 57339 

FAX: (605) 245-2470 

Crow Creek Gaming Commission 

Attn: Brandon Same, Chairman 

P.O. Box 437 

Fort Thompson, SD 57339 

FAX: (605) 245-2647 

I. Notification of VioIation 

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

gives notice that the Crow Creek Tribe (Respondent), Iocated in Fort 

Thompson, South Dakota, has violated NlGC regulations by failing to submit a 

timely annual audit. 

2. Authority 

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

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

any person for violation of any provision ofthe Indian Gaming Regulatory Act 

(IGRA), NTGC regulations, or any provision of a tribaI gaming ordinance or 

resolution approved by the Chairman. 25 U.S.C. $271 3; 25 C.F.R. 8 573.3 

3. AppIicabIe Federa1 Laws and Tribal Ordinance Provisions 

A. 25. U.S.C. 5 2710@)(2)(C) - TGRA requires an annual audit of each 

gaming operation and requires that a copy of the results of the annual 

audit be submitted to the MGC. 
B. 25 C.F.R. $5 57 1.1 2 and 571.13 - NIGC regulations require that a tribe 

cause to be conducted annual independent audits of the financial 

statements of each gming 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 NTGC within 120 days after the end 

of each fiscal year. 

C. Section 3 2 of the Crow Creek Tribe Gaming Ordinance - The Tribe's 

Gaming Ordinance states that "[tlhe Committee shall require annual 

audits of gaming activities." 

4. Role of Independent Audit Regort 

Submission of the annual independent audit report by a firm of cd fied public 

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

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

accepted auditing standirds 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 repert prepared md 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 hnctioning of the internal financia1 

confrols, and the disclosure of information having a bearing on the fmanciaI 

statements. 

5. Circumstances of the Violation 

A. Respondent is a fedemIIy recognized Indian Tribe with tribal 

headquarters in Fort Thompson, South Dakota. 

B. Respondent operated its gaming facility, the Lode Star Casino & Hotel, 

dwing all or part of the fiscal year from October 1,2006 to September 

30,2007. 

C. The fiscal year for the Lode Star Casino & Hotel ended September 30, 

2007. 

D. The audit report was due to the NXGC 120 days after the end of the 

gming operation's fiscal year, which was January 28,2008. 
E. TheNIGC received an audit wort on April 21,2008 for t"n fiscal year 

ending September 30,2007. This was 84 days past the due date of 

January 28,2008. 

F. IGlU requires that tribes submit annual audits of each gaming facility. 

25 W.S.C. 9 271 O(b)(Z)(C). NIGC reguIations require that a tribe cause 

to be conducted an annual independent audit ofthe 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 

auditls) to the NIGC within 120 days after the end of each fiscal year. 

25 C.F.R. $4 57 1.12, 57 1.1 3. The Tribe is therefore in violation of these 

regulations for failure to submit a timely annual independent audit 

report. 

6. Measures Required to Correct the Violation 

There is no way to correct this Giolation for an untimely audit report 

submission. The regulations require that audits be received within 120 days of 

the end of the fiscal year. 

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 wunsel in such an appeal. A notice of 

appeaI must reference this Notice of Violation. 

Within ten (1 0) days after filing a notice of appeal, Respondent must file with 

the Comission 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 testimonyor 

witnesses must specify the names of proposed witnesses and the genera1 nature 

of their expected testimony, whether a closed hearing is requested and why. 

Respondent may waive 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 finnation 

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. 1$575.5(a$, 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 - 

the violation and the amount of the civil fme, if any. 
Certificate of Service 

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

mail, return receipt requested, on this 23 day of May, 2008 to: 

Crow Creek Tribe 

Attn: Lester Thompson, Jr. 

Chaiman and Agent for Sewice of Process 

P.O. Box 50 

Fort Thompson, SD 57339 

FAX: (605) 245-2470 

Crow Creek Gaming Commission 

Attn: Brandon Same, Chairman 

P.O. Box 437 

Fort Thompson, SD 57339 

FAX: (605) 245-2647