National Indian Gaming Commission - -- 

NOTICE OF VIOLATTON 

To: Comanche Nation 

Attn: Wallace Coffey, Chaiman 

(Agent for Service of Process) 

P.O. Box 908 

Lawton, OK 73502 

FAX: (580) 492-3796 

Comanche Nation Gaming Commission 

Attn: Oscar Codopony, Chairman 

P.O. Box 908 

1915 E. Gore 

Lawton, OK 73502 

FAX: (580) 595-3359 

Hobbs, Straus, Dean & Walker LLP 

Attn: WiIliam R. Norman, Ir., Attorney 

117 Park Avennue, 2nd Floor 

Oklahoma City, Oklahoma 73 102 

FAX: (405) 602-9426 

1. Notification of Violation 

The Chairman of the National Tndian Gaming Commission (NIGC) hereby gives 

notice that the Comanche Nation, located in Lawton, Oklahoma, has violated NIGC 

regulations by failing to submit a timely annual audit. 

2. Authority 

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

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

person for violation of any provision of the Indian Gaming Regulatory Act (IGRA), 

NIGC regulations, or any provision of a tribal gaming ordinance or resolution 

approved by the Chairman. 25 U.S.C. 5 2713; 25 C.F.R. $ 573.3 
3. A~plicable Federal Laws and Tribal Ordinance Provisions 

A. 25. U.S.C. 5 271O(b)(Z)(C) - IGRArequires an annual audit of each gaming 

operation and requires that a copy of the results of the annual audit be 

submitted to the NIGC. 

B. 25 C.F.R. ijEi571.12 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 gaming operation's fiscal year. 

C. Section 1 1 1 of the Comanche Nation Gaming Ordinance - 

The Nation shall cause an annual outside independent audit of gaming 

operations to be conducted and shall submit the resulting audit reports to the 

National Indian Gaming Commission. AII gaming related contracts that result 

in the purchase of supplies, services, or concessions in excess of $25,000 

except for professional legal and accounting services shall be specifically 

included in the scope of the audit. 

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" 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 

fi~nctioning of the internal financial controls, and the disclosure of information having 

a bearing on the financial statements. 

5. Circumstances of the Violation 

A Respondent, Comanche Nation, is a federally recognized Indian Nation with 

tribal headquarters in Eawton, Oklahoma. 

B, Respondent operated its gaming facility, the Comanche Red River Casino, 

during all or part of the following years: 2006 and 2007. The fiscal year for 

its gaming operation began on October 1,2006 and ended on September 30, 

2007. 

C. The NIGC received an untimely audit for the fiscal year ending September 30, 

2007. The audit was due to the NIGC on January 28,2008. By NIGC 
regulation, the annual audits are due 120 days after the end of the Nation's 

fiscal year. 

D. The audit was received by the NTCC on April 1,2008. Therefore, the audit 

report was 62 days late. 

E. IGRA requires that tribes submit annual audits of each garning facility. 25 

U.S.C. $271 O(b)(2)(C). NIGC regulations require that a tribe cause to be 

conducted nn annual independent audit of the financial statements of each 

gaming operation on Indian lands and submit a copy of the audit seport(s) and 

management letter(s) setting forth the results of the annual audit(s1 to the 

NGC within 120 days after the end of each fiscal year. 25 C.F.R. 54 57 1.12, 

571 -13. The Nation is therefore in violation of these regulations for failure to 

submit a timely annual independent audit report. 

6. Measures Required to Correct the Violation 

There is no way to correct a late audit submission. The regulations require that audits 

be received within 120 days of the end of a gaming operation's fiscal. year. 

7. Appeal 

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

appeal 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, 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. 

Within ten (10) days after filing a notice of appeal, Respondent must file with the 

Commissfon 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 suppIernenta1 

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 mitten 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. 5 575.5(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 fox good cause). The Chairman shall 

consider any information submitted in determining the facts surrounding the violation 

and the amount of the civil fine, if any. 

Dated this ,3 0 of April, 2008. 

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 30th day of April, 2008 to: 

Comanche Nation 

Attn: Wallace Coffey, Chainnan 

(Agent for Service of Process) 

P.O. Box 908 

Lawton, OK 73502 

FAX: (580) 492-3796 

Comanche Nation Gaming Commission 

Ann: Oscar Codopony, Chairman 

P.O. Box 908 

1915 E. Gore 

Lawton, OK 73502 

FAX: (580) 595-3359 

Hobbs, Straus, Dean & Walker LLP 

Attrr: William R. Nomm, Jr., Attorney 

1 17 Park Avennue, 2nd Floor 

Oklahoma City, Oklahoma 73 102 

FAX: (405) 602-9426