qd National Indian Gaming Commission 

NOTICE OF VIOLATION 

VIA FACSIMILE 

To: Bryan K. McGertt 

Town King (and Agent for Service of Process) 

Thlopthlocco Tribal Town 

P.O. Box 188 

Okemah, OK 74859 

1. Notification of Violation 

eu*, The Chairman of the National Indian Gaming Commission (NIGC) hereby notifies you that the 

Thlopthlocco Tribal Town (hereinafter referred to as Respondent) is in violation of the Indian 

Gaming Regulatory Act (IGRA), NIGC regulations, and its Gaming Ordinance. 

2. Authority 

Under regulations of the National Indian Gaming Commission, the Chairman of the NIGC 

(hereinafter "Chairman") may issue a Notice of Violation (hereinafter "NOV") to any person for 

violation of any provision of the Indian Gaming Regulatory Act, NIGC regulations, or any 

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

g 573.3. 

3. 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 principals 

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 a bearing 

on the financial statements. 

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4. Applicable Federal and Tribal Laws 

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A. 25 U.S.C. 271 O(b)(2)(C)-- An annual outside audit of each gaming operation is required 

and a copy of the results of the annual audit must be submitted to the NIGC. 

B. 25 C.F.R. $§ 571.12 and 571.13-- 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. 

C. Section 23 of the Thlopthlocco Tribal Town Gaming Code-The approved gaming 

ordinance requires the Respondent obtain outside annual audits for all of its gaming 

operations and to submit the results of those audits to the NIGC. 

5. Circumstances of the violation 

A. Respondent operated its gaming operation, Thlopthlocco Tribal Bingo, during all or part 

of the following years: 1999,2000,2001 and 2002. 

B. To date the NIGC has not received audit reports and management letters for Thlopthlocco 

Tribal Bingo: 

1. Fiscal Year 2000; 

2. Fiscal Year 2001; and 

3. Fiscal Year 2002. 

C. Under 25 U.S.C. 2710(b)(2)(C), the tribe must conduct an annual outside audit and 

submit the results of the audit to the NIGC. 

D. Under 25 C.F.R. $5 571.12 and 571.13 the tribe must submit their annual audits and any 

management letters within 120 days of the end of their fiscal year. 

E. The NIGC has sought compliance from Respondent through correspondence with the 

Tribe. Despite NIGC efforts to obtain compliance, Respondent has failed to submit 

annual reports and management letters. 

6. Measures required to correct this violation 

To correct the violations, Respondent must submit within 15 days of the receipt of this letter 

the annual audit reports and management letters for Thlopthlocco Tribal Bingo: 

1. Fiscal Year 2000; 

2. Fiscal Year 2001; and 

3. Fiscal Year 2002. 
7. Appeal. 

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A. Within 30 (thirty) 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, a 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. 

B. 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 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 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. 

8. Fine - Submission of Information 

The violation cited above may also 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. 5 575.5(a), 

Respondent may submit written information about the violation to the Chairman within 15 

lllvr days after service of this notice of violation (or such longer period as the Chairman of the 

ause). The Chairman shall consider any information 

surrounding the violation and the amount of the civil fine, 

National Indian Gaming Commission 
Certificate of Service 

I certify that this Notice of Violation was sent by facsimile on this 301h day of May 

2003 to: 

Bryan K. McGertt, Town King (and Agent for Service of Process) 

Thlopthlocco Tribal Town 

P.O. Box 188 

Okemah, OK 74859 

FAX: (918) 623-1810 

Staff Attorney