A. Whether or not any party seeks the informal expedited review described
above, within 30 days after service of this Temporary Closure Order, any
party may appeal, under 25 C.F.R. part 584, by submitting a notice of
appeal to the National Indian Gaming Commission, c/o Department of
Interior, 1849 C Street N.W., Mailstop #1621, Washington, DC 20240.
The appealing party, the appellant, has a right to assistance of counsel in
such an appeal. A notice of appeal must reference this Order and the
Notices of Violation.

B. Within ten days after filing a notice of appeal, the appellant must file
with the Commission a brief that states with particularity the relief desired
and the grounds in support and may include, when available, supporting
evidence in the form of affidavits. If the appellant wishes for a closed
hearing, it must include, with the brief, a request to do so and why. If the
appellant wishes to present oral testimony or witnesses at the hearing, it
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 appellant 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, under 25
C.F.R. part 585.

Dated this Fie of October, 2014.

Od) UL

Jongdev O. Chaudiuri, Chairman (Acting)



violations is present. The operator of an Indian gaming operation shall close the
operation upon service of an order of temporary closure, unless the order says
otherwise. 25 C.F.R. § 573.4(b). The Chukchansi Tribe has committed the
following substantial violation:

A. The Chukchansi Tribe failed to correct violations within the time
permitted in the notices of violations, NOV-14-01 and NOV-14-02.
Chukchansi Tribe. 25 C.F.R. § 573.4(a)(1)(i).

In addition to a temporary closure order , the Chairman may also assess a civil
fine under 25 U.S.C. § 2713(a) and 25 C.F.R. § 575.4, not to exceed $25,000 per
violation, against a tribe, management contractor, or individual operating Indian
gaming for each violation cited in a notice of violation issued under 25 C.F.R. §
573.3. If noncompliance continues for more than one day, the Chairman may treat
each daily illegal act or omission as a separate violation. 25 C.F.R. § 575.4(a)(2).
In this matter, the Chairman may treat each day, from April 30, 2013, the
Chukchansi Tribe has failed to submit to the NIGC the 2012 fiscal year annual
audit, financial statement, and AUP report as two separate violations. Likewise,
the Chairman may treat each day, from April 30, 2014, the Chukchansi Tribe has
failed to submit to the NIGC the 2013 fiscal year annual audit, financial
statement, and AUP report as two separate violations.

As a result of the substantial violations, the Chukchansi Tribe shall comply with
the following closure order:

Closure Order

Under the authority of 25 U.S.C. § 2713(b) and 25 C.F.R. §§ 573.4 (a) and
(b), the NIGC Chairman gives notice that by 8 a.m. on October 27, 2014, the
Chukchansi Tribe is to cease and desist all gaming activity in the Chukchansi
Tribal gaming facility known as the Chukchansi Gold Resort and Casino.
The NIGC Chairman may rescind the Closure Order for good cause shown.

Expedited Review. Under 25 C.F.R. § 573.4(c), within seven days after service
of this Order, any party served with this Order may request, orally or in writing,
informal expedited review by the Chairman. The Chairman must complete such
review within two days after his receipt of a timely request. Within two days after
the expedited review provided by 25 C.F.R. § 573.4(c), the Chairman must decide
whether to continue the Order and must provide an explanation of the basis for the
decision.


NATIONAL INDIAN GAMING COMMISSION

TEMPORARY CLOSURE ORDER

TO:

TCO-14-01

Chairman (Agent for Service)

Picayune Rancheria of the Chukchansi Indians
46575-B Road 417

Coarsegold, CA 93614

Picayune Rancheria of the Chukchansi Indians Tribal Gaming Commission
Khammy Chhom, Executive Director

46575-B Road 417

Coarsegold, CA 93614

Giffen Tan, General Manager
Chukchansi Gold Resort & Casino
777 Lucky Lane

Coarsegold, CA 93614

The Chairman of the National Indian Gaming Commission (NIGC) gives notice
that the Picayune Rancheria of the Chukchansi Indians (Chukchansi Tribe),
located in Coarsegold, California, and operating the Chukchansi Gold Resort and
Casino (Casino) located at 711 Lucky Lane, in Coarsegold, California, off State
Route 41, are in substantial violation of the Indian Gaming Regulatory Act
(IGRA), the NIGC regulations, and the Chukchansi Tribe’s gaming ordinance.

The Chukchansi Tribe is a federally recognized Indian nation with tribal
headquarters in Coarsegold, California.

The circumstances of the violation are:

A. The Chukchansi Tribe conducted Class II and III gaming in its gaming
facility, the Chukchansi Gold Resort and Casino, from June 2003 to the
present. In prior financial statements and audits submitted to the NIGC,
the fiscal year for the Casino ran from January 1 to December 31. In


particular, for the Casino's 2012 fiscal year, the Chukchansi Tribe
maintained that same 12-month period as its fiscal year, beginning January
1, 2012, and ending December 31, 2012. And for the Casino's 2013 fiscal
year, the Chukchansi Tribe’s year fiscal year remained the same,
beginning January 1, 2013, and ending December 31, 2013.

IGRA requires tribes to submit annual audits of each gaming facility. 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. 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. Further, the Chukchansi Tribe’s ordinance
requires the Tribal gaming enterprise provide an annual independent audit
to the National Indian Gaming Commission.

IGRA provides that the NIGC shall monitor Class II gaming conducted on
Indian lands on a continuing basis and may demand access to and inspect
all papers, books, and records necessary to carry out its duties. 25 U.S.C. §
2706(b)(1) and (4). NIGC regulations require that a tribe engage a
certified public accountant to perform an assessment to verify whether the
gaming operation is in compliance with the MICS and/or the TICS for
each fiscal year and submit the agreed-upon procedures (AUP) report to
the NIGC within 120 days of the end of each gaming operation's fiscal
year, in conjunction with the submission of the annual financial audit
report. Additionally, the Chukchansi Tribe’s gaming ordinance requires
an independent certified public accountant to annually perform an AUP
assessment in the manner outlined in the NIGC regulations.

The Chukchansi Tribe’s 2012 fiscal year financial statement and audit
were due to the NIGC on April 30, 2013.

The Chukchansi Tribe’s 2013 fiscal year financial statement and audit
were due to the NIGC on April 30, 2014.

The Chukchansi Tribe’s 2012 fiscal year AUP report was due to the NIGC
on April 30, 2013.

The Chukchansi Tribe’s 2013 fiscal year AUP report was due to the NIGC
on April 30, 2014.

The Chukchansi Tribe did not submit the 2012 fiscal year financial
statement and audit to the NIGC on April 30, 2013, and have yet to submit
the documents.


L The Chukchansi Tribe did not submit the 2013 fiscal year financial
statement and audit to the NIGC on April 30, 2014, and have yet to submit
the documents.

J. The Chukchansi Tribe did not submit the 2012 fiscal year AUP report to
the NIGC on April 30, 2013, and have yet to submit the document.

K. The Chukchansi Tribe did not submit the 2013 fiscal year AUP report to
the NIGC on April 30, 2014, and have yet to submit the document.

L. On July 8, 2013, the NIGC Sacramento Region Director sent a letter to the
Chukchansi Tribe informing it of the missed compliance date for the
submission of the annual independent audit report and financial statements
and requested the Chukchansi Tribe identify steps to address the matter.
Then again, on April 1, 2014, the NIGC Sacramento Region Director sent
a second letter to the Chukchansi Tribe about the missing and overdue
audit and financial statements for the 2012 fiscal year.

M. On July 16, 2013, the attorney for the Chukchansi Tribe’s gaming
commission sent a letter to the NIGC Sacramento Region Director
acknowledging the overdue audit and financial statements for the 2012
fiscal year. Then again, on the May 6, 2014, the attorney for the
Chukchansi Tribe’s gaming commission sent a letter to the NIGC
Sacramento Region Director acknowledging the overdue audit and
financial statements for the 2012 fiscal year and the 2013 fiscal year.

N. On September 9, 2014, the NIGC Chairman issued two Notices of
Violation, NOV-14-01 and NOV-14-02 for failing to submit to the NIGC
annual independent audits, financial statements, and AUP reports for the
2012 fiscal year and the 2013 fiscal year.

O. The NIGC Chairman gave the Chukchansi Tribe ten calendar days from
service of the NOVs to correct the continuing violation by submitting the
2012 and 2013 fiscal year audits, financial statement, and AUP reports.

P: As of today, the Chukchansi Tribe has not provided the annual
independent audits, financial statements, and AUP reports for fiscal years
2012 and 2013.

Q. The failure to submit the audit report or the AUP report deprives the
Chairman of his ability to exercise the regulatory role provided in IGRA.

Under 25 U.S.C. § 2713(b) and 25 C.F.R. § 573.4(a), the NIGC Chairman may
issue an order of temporary closure if one of the enumerated, substantial