NATIONAL INDIAN GAMING COMMISSION 

NOTICE OF VIOLATION 

TO: Santee Sioux Nation 

Attn: Roger Tmdell, Chairman 

(AGENT FOR SERVICE OF PROCESS) 

108 Spirit Lake Avenue West 

Niobrara, NE 68760-72 I9 

FAX: (402) 857-2772 

Santee Sioux Nation Tribal Gaming Commission 

Am: Charles LaPlante 

52946 Hwy. 12, Suite 2 

Niobrara, NE 68760 

FAX: (402) 857-3862 

1. Notification of Violation 

The Chairman of the National Indian Gaming Commission WGC) hereby gives 

notice that the Santee Sioux Nation (Respondent or Tribe), located in Niorbrara, 

Nebraska, has vioIated MGC regulations by failing to submit a timely annual 

audit. 

Under the Indian Gaming Regulatory Act (IGRA) and NGC regulations, the 

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

person for vioIation of any provision of the IGRA, NIGC regulations, or any 

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

25 U.S.C. $2713; 25 C.F.R. 8 573.3. 

3. Applicable Federal Laws 

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

copy of the results of the annual audit be submitted to the NIGC. 25 

U.S.C. 5 2710@)(2)(C). 
B. NEGC regulations require that a tribe cause to be conducted annual 

independent audits of the financial statements of each gaming operation on 

Indian Iands and submit a copy of the audit report(s) and any management 

lettefls) setting forth the results of the annual audilt(s) to the NIGC within 

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

$3 571.12 and 571.13. 

C. 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." A gaming operation may be 

operated by a tribe directly; by a management contractor; or, under certain 

conditions, by another person or other entity. 25 C.F.R. 3 502.1 0. 

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 m opinion on the financial statements 

prepared in conformity with generalIy accepted accounting principles provides a 

certain level of assurance as to the security of tribaI 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. 

5. Circumstances of the Violation 

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

in Niobrara, Nebraska. 

B. The tribe operated its gaming operation, Ohiya Casino & Bingo, during all 

or part of 2007 and 2008. 

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

U.S.C. $ 27 1 O(b)(2j(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 letter(s) 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. $9 571 .F2,571.13. 

D. The fiscal year for the Ohiya Casino and Bingo ended September 30, 

2008. 
E. The audit report for the Ohiya Casino and Bingo was due to NJGC on or 

before January 28,2009. 

F. NIGC received the audit report for this gaming operation on March 10. 

2009,41 days late. 

G. The Tribe is in violation of NTGC regulations for failure to submit a timely 

annual 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. 25 C.F.R. 5 571.13. While there is no remedid action that can correct the 

untimely submission of the fiscal year 22008 audit, improved controls should be 

put in place to ensure the timely submission of the next audit. 

7. Appeal 

Within thirty (30) days after service of this Notice of Violation, Respondent may 

appeaI 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, 144 1 L Street N W, 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. 

Within ten (1 0) days after filing a notice of appeal, Respondent must file with the 

Commission a supplementa1 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 

waives 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 

Respondent in an amount not to exceed $25,000 per violation per day. Under 25 

C.F.R. 3 575.5(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 the facts surrounding the 

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

Dated this 16 of June, 2009 -. - - / - 1 i 

Chairman 

Staff Attorney 
Certificate of Service 

I certify that this Notice of Violation was sent by facsimile transmission and certified 

U.S. mail, return receipt requested, on this 1 6th day of June, 2009 to: