NATIONAL INDM GAMING COMISSFON 

NOTICE OF VIOLATION 

TO: Chicken Ranch Band of Me-Wuk Indians 

Attn: Lloyd Mathieson, Chairman 

(Agent for Service of Process) 

1 695 5 Nelson Road 

PO Box 1 159 

Jamestown, CA 95327 

FAX: (209) 984-5606 

Chicken Ranch Gaming Commission 

Attn: Robert Posten 

PO Box 1699 

Jamestown, CA 95327 

FAX: (209) 984-4023 

Les Marsten, Tribal Attorney 

PO Box 488 

Ukiah, CA 95482 

FAX: (707) 462-4235 

I. Notification of Violation 

The Chairman of the National Indian Gaming Commission WGCQ hereby gives 

notice that the Chicken Ranch Band of Me-Wuk Indians (Respondent or Tribe), 

located in Jarnestom, CA has violated NTGC regulations and the Tribal gaming 

ordinance by failing to submit a timely annual audit. 

2. Authority 

Under the Tndian Gaming Regulatory Act (1GR.A) and NIGC regulations, the 

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

person for violation of any provision of the IGRA, MGC 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, 5 573.3. 
3. ApplicabIe Federal Laws and Tribal Ordinance Provisions 

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

copy ofthe results ofthc annual audit be submitted to the NIGC. 25 

U.S.C. fi 271 Q(b)(2)(C). 

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

independent audits of the financial statcments of each gaming operation on 

Indian lands and submit a copy of nhc audit report(s) and any management 

letter(s) setting forth the resuIts of the annuaI audit(s) to the NlGC within 

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

$5 571.12 and 571.13. 

C. NIGC rcgt~lations define "gaming operation" as "saeh economic entity 

that is liccnsed by a tribe, opcratcs the games, receives the revenues, 

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

operated by a tribe directly: by a management conbractor: or. under certain 

conditions. by another person or other entity. 35 C.F.R. 502.10. 

D. The Chicken Ranch Band of Me-Wuk Indians Tribal Gaming Ordinance 

requires that an annual audit he conducted as follows: 

Section 8. Audits. 

Annual Audits. Annual outside auditing by a recognized independent 

accounting firm shall be conducted of each gaming activity and ltlre results 

thereof reported to the Tribal Council, and, to the extent requircd by law, 

the Bureau of Indian Affairs and the NIGC. 

4. ReIe of Endcpendent Audit Rem 

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

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 general t y 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 time! y 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 discfosusc of information having a bearing on the financia1 

statements. 
5. Circr~mstances of the Violation 

A. Respondent is a federally recognized Indian Tribe with tribal headqumers 

in Jarnestom, Calihmia, 

B. The tribe operated its gaming faciIity, Clicken Ranch Bingo and Casino. 

during all or part of 2007. 

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

U.S.C. 27 1 0(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 Ietter(s) setting forth the results of the annual audit(s1 to 

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

year. 25 C.F.R. $5 571.12.571.13. 

D. The Tribal Gaming Ordinance requires that the annual audit be submitted 

in carnpIiance with the requirements of IGM and NTGC regulations. 

Chicken Ranch Gaming Ordinance of 1999. Ordinance No. 99-72 1 - 1 

Section 8. 

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

December 3 1,2007. 

F. The audit report for the facility named in this violation was due to NIGC 

on or before April 29,2008. 

G. NIGC received the audit repart for this faciIity on May 3 0,2008,3 1 days 

late. 

H. The Tribe is in violation ofN1GC regulations and its tribal gaming 

ordinance for faiIure to submit a timely muaI 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. 35 C.F.R. 3 571.13. Wile there is no remedial action that can correct the 

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 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 assistnnce of counsel 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 filc with the 

Commission a supplemental statement that slales with particularity the relicf 

desired and the grounds thercfore and that includes. when available, supporting 

evidence in the form of affidavits. IT Respondent wishes to prcsent oral testimony 

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

supplemental statement. The request to prescnt oraI 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 instcad eIect to havc the rnattcr determ incd 

by the Comn~ission 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 vioIation per day. Under 25 

C.F.R. 8 575.5(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 Chairman 

shall consider any information submitted in determining thc facts surrounding thc 

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

Staff Attorney 
I certify tl~athis Notice of Violation was sent by facsimile transmission and certified 

U.S. mail. return receipt requested. on thisa* day of August, 2008 to: 

Chicken Ranch Band of Me-Wuk Indians 

Ann: Lloyd Mathieson. Chairman 

(Agcnt for Service of Process) 

1 6955 Nelson Road 

PO Box 1 1 59 

Jarnestown, CA 95327 

FAX: (209) 984-5606 

Chicken Ranch Gaming Commission 

Attn: Robert Postcn 

PO Box 1699 

Jarnestown, CA 95327 

FAX: (209) 9844023 

Les Marsten. Tribal Attorney 

PO Box 488 

Ukiah, CA 95482 

FAX: (707) 462-4235