NATlONAL INDIAN GAMING COMMISSION 

IN THE MATTER OF ) 

) Ref. No. NOV-99-02 

TWENTY-NTNE PALMS 1 

BAND OF MISSION INDIANS ) Date: June 3, 1999 

Decision of the National Indian Gaming Commission 

The Chairman, National Indian Gaming Commission, issued a Notice of Proposed Civil 

Fine Assessment in the amount of $10,000 to the Twenty-Nine Palms Band of Mission Indians on 

February 17, 1999, as a consequence of the tribe's untimely filing of an audit report for 1998, its 

fatlure to provide an audit report for 1996, and its failure to provide management letters for both 

years. The underlying NOV alleging the failure to submit both audit reports and management 

letters for 1996 and 1998 was not contested by the tribe. In their appeal to the Notice of 

Proposed Civll Fine Assessment, the tribe waived a hearing and requested that the appeal be 

considered by the Commission on written submission only. 

The Commission has considered the matters submitted with the appeal and the previous 

application of the factors used to determine a proposed civil he assessment which are provided in 

its regulations at 25 C.F.R. 5 575.4. After careuy applying those kors to the facts and 

circumstances of this case, the Commission reaches the following com;lusions: 

1. There appears to have been no economic benefit to the tribe as a consequence of the tribe7 s 

non-compliance with the requirement to submit annual audit reports and management letters in a 

timely manner. Although significantly delayed, the final audit reports were completed by an 

independent auditing firm and provided to the NIGC as required. 

2. The violation, while serious, did not constitute a lasting threat to the integrity of Indian 

gaming. All audit reports and management letters have now been submitted. 

3. There is not a history of prior violations by the tribe. 

4 The failure to provide the audit report and management letters in a timely manner and to 

comply with corrective measures is the product of wdlfd conduct. The Commission notes that in 

the letter dated October 2, 1998, submitting a draft audit report to the MGC for the period 

ending February 28, 1998, the tribe's General Counsel stated that the ha1 copy would be 

fonvarded in the near future. In a telephone conversation initiated by an NIGC staff member on 

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Final Decision on Appeal and Order of Civil Fine Assessment (continued) 

*I ' 

Re: NOV-99-02 

December 2, 1998, the General Counsel reiterated that the audit report and management letter 

would be sent to the NIGC. The audit report was not received until after a Notice of Violation 

was issued on January 14, 1999. The management letter was not received until March 1, 1999. 

Failure to submit the audit and the management letter despite pledges to do so constitutes willful 

rather than inadvertent conduct, in the Commission's view. 

5. The tibe has not demonstrated a measure of good faith in attempting to achieve rapid 

compliance after notiiication of the violation. While the final 1998 audit report as submitted 

shortly after the Notice of Violation was issued, the final 1996 audit report and management 

letters for both the 1996 and 1998 audit reports were not received at the Commission until March 

1, 1999. 

Accordingly, the Commission determines that a reduction in the amount of the Proposed 

Civil Fine Assessment is appropriate and directs that a fine in amount of seven thousand five 

' 11 ~~fl hundred dollars ($7,500.00) is assessed against the Twenty-Nine Palms Band of Mission 

Indians. 

This is the final decision of the 

Montie R. Deer 

Chairman Vice Chairman 

Date 
Certificate of Service 

I, Margarita Rarnos, an employee of the National Indian Gaming Commission, Washington, DC, 

hereby certify that on this date I sent by certified mail a copy of the decision of the National 

Indian Gaming Commission dated June 3, 1999, in the Matter of Twenty-Nine Palms Band of 

Mission Indians to Dean Mike, Chairman, Twenty-Nine Palms Band of Mission Indians, 46-200 

Harrison Street, Coachelle, CA 92236. 

JW 1 : \c\Y 

Date 

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