NOTlCE OF VIOLATION 

Ref: NOV-00-03 

Dated: January 19,2000 

To: Earl Yeaquo, Chairman 

Kiowa Tribe of Oklahoma 

P.O. Box 369 

Carnegie, Oklahoma 7301 5 

1. The Chairman of the National Indian Gaming Commission (NIGC) hereby gives notice that 

the Kiowa Tribe of Oklahoma (hereafter referred to as "Respondent"), located in Carnegie, 

Oklahoma is in violation of the Indian Gaming Regulatory Act (IGRA) and NIGC regulations, 

and its 1995 Gaming Ordinance. 

2. The circumstances of the violations are: 

Failure to submit quarterly statements and pay fees 

Respondent is a federally recognized Indian Tribe with tribal headquarters in Carnegie, 

Oklahoma. Since November 1995, Respondent has engaged in gaming on tribal lands located in 

Carnegie, Oklahoma pursuant to The Kiowa Indian Tribe of Oklahoma Gaming Ordinance of 

1995. Respondent's tribal gaming operation is required by 25 U.S.C. 2717 and 25 C.F.R. Part 

514 to pay fees to the National Indian Gaming Commission. Said fee payments are to be made 

quarterly and are to be remitted with quarterly statements showing assessable gross revenues for 

the previous calendar year. Quarterly statements and fee payments are to be filed no later than 

March 31, June 30, September 30 and December 3 1 of each calendar year. Respondent has not 

filed a quarterly statement or paid a fee since it began operating, and is therefore in violation of 

the Indian Gaming Regulatory Act, 25 U.S.C.8 2717 and NIGC regulations, 25 C.F.R. Part 514, 

for its failure to submit quarterly statements of assessable gross revenues and to make payment 

of any quarterly fees which may be owing. 

Failure to submit annual audits 

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 after the end of each fiscal year.' 25 C.F.R. $8 571.12-13. As of this date, the 

I According to Section 2.6 (2) of the Tribe's approved 1995 Gaming Ordinance, audits are to be 

conducted once each calendar year, indicating that the Tribe's fiscal year is January 1 through 

,,w~ December 3 1. 
NIGC has not received the Respondent's audit report and management letter for its gaming " */ operation for the years ended December 3 1,1997, and December 3 1,1998. These items were 

due to the NIGC no later than April 30 of each following year. Respondent is therefore in 

violation of NIGC regulations, 25 C.F.R. !j 8 57 1.12- 13, for its failure to submit an annual 

independent audit report. 

Failure to submit background investigations 

NIGC regulations, 25 C.F.R. 4 556.5 require that when a tribe employs a primary 

management official or a key employee in its gaming operation, the tribe is required to forward 

to the NIGC a completed application. Those regulations also require that, before issuing a 

license to a primary management official or to a key employee, a tribe shall forward to the NIGC 

an investigative report on such employee's background investigation. Submission of completed 

applications and background investigations for key employees and primary management officials 

is also required under Sections 6.4 and 6.5 of Respondent's 1995 Gaming Ordinance. No 

applications or background investigations have been submitted regarding current primary 

management officials or key employees. Respondent is therefore in violation of NIGC 

regulations 25 C.F.R. 8 556.5 and Sections 6.4 and 6.5 of its approved gaming ordinance for its 

failure to submit reports to the NIGC. 

3. To correct these continuing violations, Respondent shall, on or before March 20,2000: 

a. Submit all past due quarterly statements of assessable gross revenues and fee 

payments, such fee payments to include interest of five per cent per annum calculated 

fiom the initial due date. 

b. Submit independent audit reports and management letters for the years ending 

December 3 1,1997, and December 3 1,1998. 

c. Submit applications and background investigations for all key employees and primary 

management officials. 

4. Failure to correct the continuing violations within the time prescribed herein will result 

in an order of temporary closure. 

5. Appeal. Respondent may appeal to the full 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 and Order. 

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 &d that includes, when available, supporting evidence in the form of - - - 

affidavits. If Respondent wishes to present oral testimony or witnesses at the hearing, 'W 
Respondent must include a request to do so with the supplemental statement. The request to 

'Y'@ 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 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. 

6. Fine--Submission of Information. The violations cited above may additionally result in the 

assessment of civil fines 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 

violations to the Chairman within 15 days after service of this notice of violation (or such longer 

period as the Chairman of the Commission may grant for good cause). The Chairman shall 

consider any information submitted in determining the facts surrounding the violation and the 

amount of the civil fine, if any. 

Chairman 

National Indian Gaming Commission