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National Indian Gaming Commission

NOTICE OF VIOLATION

NOV-23-02

To: Mr. Durell Cooper, Chairman

Apache Business Committee

511 East Colorado

Post Office Box 1330

Anadarko, OK 73005

1. Notification of Violation

The Chairman of the National Indian Gaming Commission hereby gives notice that 

the Apache Tribe of Oklahoma, located in Anadarko, Oklahoma, and having operated 

the Golden Eagle Casino and Silver Buffalo Casino has violated the Indian Gaming 

Regulatory Act (IGRA), NIGC regulations, and the Apache Tribe of Oklahoma 

Gaming Ordinance (Tribe’s Gaming Ordinance) by failing to submit timely and 

compliant Audited Financial Statements and Agreed Upon Procedures reports for 

fiscal years 2013, 2017, 2018, and 2019. 

2. Authority

Pursuant to the Indian Gaming Regulatory Act (IGRA) and NIGC regulations, the 

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

person for violation(s) of any provision(s) of the IGRA, NIGC regulations, or any 

provision of a tribal gaming ordinance or resolution approved by the Chairman. 25 

U.S.C. § 2713(a); 25 C.F.R. § 573.3.

3. Applicable Federal Laws and Tribal Ordinance Provisions

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

submit a copy of the results of the annual audit(s) to the NIGC. 25 U.S.C. § 

2710(b)(2)(C). 

B. 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. 25 C.F.R. § 502.10.

C. NIGC regulations require that a gaming operation maintain permanent books 

of account or records, including inventory records of gaming supplies, 

sufficient to establish the amount of gross and net income, deductions and 

expenses, receipts and disbursements and other information required in any 

financial statement, report, or other accounting prepared pursuant to IGRA or 
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NIGC regulations, available for inspection by the NIGC, and for no less than 

5 years. 25 C.F.R. § 571.7(a)-(c). 

D. NIGC regulations require that a tribe engage an independent certified public 

accountant to conduct annual independent audits of the financial statements of 

each gaming operation located on Indian lands for each fiscal year. 25 C.F.R. 

§ 571.12(b); Apache Tribal Gaming Ordinance § 9. 

E. The independent certified public accountant must be licensed by a state board 

of accountancy. 25 C.F.R. § 571.12(b)(1).

F. NIGC regulations further require a tribe submit a copy of the financial 

statements and audits, with any management letter(s) and other 

documents/reports setting forth the results of the annual audit(s) to the NIGC 

within 120 days after the end of each gaming operation's fiscal year. 25 U.S.C. 

§ 2710(b)(2)(C); 25 C.F.R. § 571.13; Apache Tribal Gaming Ordinance § 9.

G. NIGC regulations also require tribes to submit within 120 days of the end of 

the fiscal year an Agreed Upon Procedures report for each Class II operation. 

25 C.F.R. § 543.23(d). The Agreed Upon Procedures (AUP) report details the 

state of compliance with Class II Minimum Internal Control Standards. 

H. The Apache Tribal Gaming Ordinance of 2016, Section 9, approved by the 

NIGC Chair on December 01, 2016 (Ordinance), requires that “[t]he Tribe

shall cause to be conducted independent audits of Gaming Operations 

annually and shall submit the results of those audits to the NIGC” and 

“[a]nnual audits shall conform to generally accepted auditing standard.”

Further, the Ordinance provides “[c]opies of the annual audit of each licensed 

Gaming Operation, and each audit for supplies, services or concessions of 

each Gaming Operation, shall be furnished to the NIGC within 120 days after 

the end of each fiscal year of the Gaming Operation.”

4. Role of Independent Audit Report

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

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 generally 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 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 

bearing on the financial statements.
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5. Circumstances of the Violation

A. The Apache Tribe of Oklahoma is a federally recognized Indian tribe with 

tribal headquarters in Anadarko, OK.

B. IGRA requires that tribes submit annual audits of each gaming operation. 

25 U.S.C. § 2710(b)(2)(C). NIGC regulations require that a tribe engage 

an independent certified public accountant to provide annual independent 

audits of the financial statements of each gaming operation located on 

Indian lands for each fiscal year. 25 C.F.R. § 571.12(b). The NIGC 

regulations further require a tribe submit a copy of the financial statements 

and audits, with any management letter(s) and other documents/reports 

setting forth the results of the annual audit(s) to the NIGC within 120 days 

after the end of each gaming operation's fiscal year. 25 C.F.R. § 571.13.

C. Similarly, NIGC regulations require that tribes submit Agreed Upon 

Procedures reports to the NIGC for all operations offering Class II gaming 

within 120 days of each gaming operation’s fiscal year end. 25 C.F.R. § 

543.23(d)(2).

Silver Buffalo Casino

D. The Tribe conducted class II and III gaming at its operation, Silver 

Buffalo Casino, in Anadarko, OK, during all or part of fiscal year 2013. 

E. Based on the most recent financial statements and audits submitted to the 

NIGC, for fiscal year 2013, the Silver Buffalo Casino fiscal year runs from 

October 1. 2012 to August 31, 2013.

F. Therefore, the Agreed Upon Procedures reports, financial statements and 

audits for the Tribe’s gaming operations for fiscal year 2013 were due to 

the NIGC on or before April 30, 2014.

G. Silver Buffalo Casino closed in July 2013.

H. On January 08, 2014, the NIGC received the fiscal year 2013 audits for 

Silver Buffalo Casino.

I. Eldridge Gordon, Jr. completed the Agreed Upon Procedures/Audited 

Financial Statements audit for Silver Buffalo Casino’s fiscal year 2013.

J. On April 20, 2012, the Oklahoma Accountancy Board placed Eldridge 

Gordon Jr. on probation for three years, and one of the terms of the 

probation prohibited Mr. Gordon from preparing any audits. 

K. On August 16, 2013, the Oklahoma Accountancy Board revoked Eldridge 

Gordon Jr.’s CPA license. 
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L. On April 08, 2014, the NIGC notified the Tribe that the submitted audit 

was inadequate because an unlicensed auditor prepared them. 

M. To date, the Tribe has not submitted a fiscal year 2013 audit conducted by 

a licensed auditor for Silver Buffalo Casino in violation of IGRA, NIGC 

Regulations, and the Tribe’s Gaming Ordinance. 

Golden Eagle Casino

N. The Tribe conducted class II and III gaming at its operation, Golden Eagle 

Casino, in Anadarko, OK, during all or part of fiscal years 2013, 2017, 

2018, 2019, 2020, 2021 and 2022.

O. Based on the financial statements and audits submitted to the NIGC, for 

fiscal year 2013, the Golden Eagle Casino fiscal year ran from October 1

to September 30.

P. Therefore, the Agreed Upon Procedures reports, financial statements and 

audits for the Tribe’s gaming operations for fiscal year 2013 were due to 

the NIGC on or before January 18, 2014.

Q. Golden Eagle Casino closed in July 2013. 

R. On January 08, 2014, the NIGC received the fiscal year 2013 audit for 

Golden Eagle Casino.

S. The fiscal year 2013 audit submitted for Golden Eagle Casino was 

conducted by Eldridge Gordon, Jr.

T. The Oklahoma Accountancy Board revoked Eldridge Gordon Jr.’s CPA 

license on August 16, 2013. 

U. On April 08, 2014, then Region Director, Tom Cunningham, notified the 

Tribe that the submitted audits were inadequate because an unlicensed 

auditor prepared them. 

V. To date, the Tribe has not submitted a fiscal year 2013 audit conducted by 

a licensed auditor for Golden Eagle Casino in violation of IGRA, NIGC 

Regulations, and the Tribe’s Gaming Ordinance. 

W. Based on the financial statement and audit submitted to the NIGC, for 

fiscal year 2017, the Silver Buffalo Casino fiscal year changed to January 

1 to December 31. 

X. On January 10, 2017, the Tribe reopened the Golden Eagle Casino.
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Y. The annual audit and AUP report for Golden Eagle Casino for fiscal year

2017 were due on April 30, 2018.

Z. The annual audit and AUP report for fiscal year 2017, for Golden Eagle 

Casino was submitted in a timely manner. 

AA. The fiscal year 2017, Annual Financial Statement for Golden Eagle 

Casino was issued with a Disclaimer of Opinion. 

BB. The Disclaimer of Opinion noted that the Golden Eagle Casino did not 

maintain adequate accounting records in fiscal year 2017 and that the CPA

was unable to obtain sufficiently appropriate audit evidence to support the 

presentation and related note disclosures of cash, prepaid expenses, 

deposits, capital assets, proper cutoff of receivables, amounts due to/from 

related-parties, among other relevant materials. 

CC. Golden Eagle Casino representatives were unable to locate and provide 

bank statements for January 2017 and February 2017.

DD. The Golden Eagle Casino was unable to provide all detailed supporting 

documentation requested for vendor and payroll disbursements. 

EE. The Golden Eagle Casino was unable to provide sufficient evidence to 

allow the Tribe’s CPA to determine repayment terms and confirm related 

party transactions for appropriate financial presentation and note 

disclosures due to inadequate and conflicting supporting documentation. 

FF. The fiscal year 2017 annual audits for Golden Eagle Casino demonstrate 

that the Tribe operated the Golden Eagle Casino in violation of IGRA and 

NIGC regulations because it failed to maintain records in violation of 25 

C.F.R. § 571.7(a)-(c).

GG. The annual audit and AUP report for Golden Eagle Casino for fiscal year

2018 were due on April 30, 2019.

HH. On April 30, 2019, the Tribe submitted the fiscal year 2018 audited 

financial statement for the Golden Eagle Casino issued by Clifton Larson 

Allen LLP (Tribe’s CPA). 

II. The Tribe did not submit an AUP Report for fiscal year 2018 in violation 

of IGRA, NIGC regulations, and the Tribe’s Gaming Ordinance.

JJ. On May 1, 2019, the NIGC received the fiscal year 2018 audited financial 

statement with a disclaimer of opinion by the independent auditor.
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KK. The independent auditor was unable to substantiate the beginning balances 

on the Statement of Net Position because the auditor issued the Disclaimer 

of Opinion on the fiscal year 2017 financial statements.

LL. The fiscal year 2018 annual audit for Golden Eagle Casino demonstrates

that the Tribe operated the Golden Eagle Casino in violation of IGRA and 

NIGC regulations because it failed to maintain records in violation of 25 

C.F.R. § 571.7(a)-(c).

MM. On May 15, 2019, the Tribe’s CPA confirmed that they entered into a 

contract to complete the fiscal year 2018 AUP audit, but indicated that the 

audit was never completed.

NN. On May 23, 2019, the Apache Gaming Commission confirmed that the 

external auditor did not complete an annual AUP audit for fiscal year

2018. 

OO. The Tribe violated IGRA and NIGC regulations by failing to providing an 

annual AUP audit for fiscal year 2018. 

PP. On July 08, 2019, the NIGC issued a Letter of Concern regarding the 

fiscal year 2013 and 2017 audits and required the Tribe to submit a 

corrective action plan to remedy the issue. 

QQ. On July 09, 2019, the NIGC commenced an Internal Control Assessment

of the Tribe.

RR. On August 09, 2019, the Tribe submitted a written response agreeing that 

an audit was necessary, but did not include any corrective steps it would

take to remedy the issue. 

SS. On October 21, 2019, the NIGC issued an Internal Control Assessment 

Notice of Findings Report, which listed 69 findings. 

TT. The NIGC conducted a follow-up on January 8, 2021 through September 

21, 2021. The results were provided to the Tribe on November 17, 2021 

which listed 30 findings unresolved.

UU. The NIGC conducted a follow-up on January 27, 2022 through March 25, 

2022. The results were provided to the Tribe on May 17, 2022 which 

listed 12 findings unresolved. 

VV. The NIGC conducted a follow-up test on June 1, 2022 through November 

11, 2022 and reported the results to the Tribe on January 5, 2023 which 

listed 10 findings unresolved. The NIGC Audit Program informed the 
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Tribe that 10 unresolved findings were being referred to the Oklahoma 

City Region Office and Chief Compliance Officer. 

WW. On March 14, 2023, the Tribe provided evidence that resolved 3 findings 

in full, partially resolved 4 findings, and left 3 findings unresolved. 

XX. The fiscal year 2019 Audits and AUP reports for Golden Eagle Casino 

were due on April 29, 2020. 

YY. The Tribe submitted the fiscal year 2019 AUP report for Golden Eagle 

Casino to the NIGC on October 27, 2020, 181 days late. 

ZZ. The Tribe submitted the fiscal year 2019 Annual Financial Statement to 

the NIGC on November 02, 2020, 187 days late. 

AAA. As explained above, the Tribe has committed seven violations:

1. The Tribe failed to submit compliant audits and AUP reports 

for the Silver Buffalo Casino in fiscal year 2013.

2. The Tribe failed to submit complaint audits and AUP reports 

for the Golden Eagle Casino in fiscal year 2013

3. The Tribe failed to submit a compliant audit for Golden Eagle 

Casino in fiscal year 2017.

4. The Tribe failed to submit a compliant audit for Golden Eagle 

Casino in fiscal year 2018. 

5. The Tribe submitted the fiscal year 2019 AUP report for 

Golden Eagle Casino, 181 days late. 

6. The Tribe submitted the fiscal year 2019 Annual Financial 

Statement for Golden Eagle Casino 187 days late.

7. The Tribe failed to maintain books of account or records.

BBB. NIGC did not issue a Letter of Concern for violation 5 – 7 above prior to 

issuing this NOV. The violations occurred after the July 8, 2019 Letter of 

Concern addressing similar issues, violations 1 – 4, and the Apache Tribe 

failed resolve all concerns. NIGC expended substantial amounts of time 

and effort over the last several years to assist the Apache Tribe in 

correcting these violations and to improve its internal controls and record 

keeping. An additional letter of concern would not likely result in 

voluntary compliance. 

6. Measures Required to Correct the Violations

No remedial action can correct the violation of failing to submit AUP, Financial 

Statements, and audits within 120 days of the end of the fiscal year. 25 C.F.R. §§ 

542.3(f), 543.23(d), and 571.13(a). Submission of the compliant audits for fiscal year 

2017 and 2018 will cure the on-going violations and must be submitted to the NIGC 
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within 90 calendar days of service of this NOV. Evidence that fully resolves the 7 

remaining 2019 ICA finding should be submitted to the NIGC within 90 calendar 

days of service of this NOV. In addition, improved controls to ensure timely 

submission of future audits and the maintaining of permanent books of account or 

records should be put in place.

7. Appeal

The Tribe may appeal this action within 30 days of service of this Notice of 

Violation. The Tribe may either: (1) request a hearing before a Presiding Official 

under 25 C.F.R. Part 584; or (2) 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 pursuant to 25 C.F.R. Part 585. Failure to file an appeal within the time 

provided will result in a waiver of right to appeal.

Any appeal of this Notice of Violation must reference this NOV and be submitted to 

the NIGC at the following address: 

NIGC Attn: Office of General Counsel

1849 C Street NW

Mail Stop #1621

Washington, DC 20240

The Tribe has a right to assistance of counsel in such an appeal.

If the Tribe elects a hearing before a Presiding Official, it must file a brief with the 

Commission (within ten days after filing a notice of appeal), which states, with 

particularity, the relief desired and the grounds in support including, when available, 

supporting documentation and evidence in the form of affidavits.

If the Tribe prefers a closed hearing, it must include, with the brief, a request to do so 

and why. If the Tribe wishes to present oral testimony or witnesses at the hearing, the 

Tribe must include a request to do so with the brief. The request to present oral 

testimony or witnesses must specify the names of proposed witnesses and the general 

nature of their expected testimony. 

The Tribe 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 Information

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

in an amount not to exceed $57,527 per violation per day. Under 25 C.F.R. § 

575.5(a), the Tribe may submit written information about the violations 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 
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consider any information submitted in determining the facts surrounding the 

violations and the amount of the proposed civil fine, if any.

Dated this 19th day of April 2023.

_____________________________

E. Sequoyah Simermeyer

Chairman
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Certificate of Service

I certify that this NOV-23-02 was sent by first class mail, certified U.S. mail, return receipt 

requested, and email on this 19th day of April, 2023 to:

Apache Tribe Business Committee

Attn: Mr. Durell Cooper, Chairman

P.O. Box 1330

511 E. Colorado Drive

Anadarko, Oklahoma 73005

durell.cooper@apachetribe.org 

______________________________

Shakira Ferguson

Legal Staff Executive Administrator