National Indian Gaming Commission 

NOTICE OF VIOLATION 

NOV- 08-01 

To: Citizen Potawatomi Nation 

Attn: John A. Barrett, Tribal Chairman 

1 60 1 S . Gordon Cooper Drive 

Shawnee, OK 74801 

FAX: (405) 275-0198 

Citizen Potawatomi Gaming Commission 

Attn: Jason Greenwalt, Gaming Commissioner-Executive Director 

1601 S. Gordon Cooper Drive 

Shawnee, OK 74801 

FAX: (405) 275-7093 

(Agent for Service of Process) 

Gregory M. Quinlan, Tribal Attorney 

1601 S. Gordon Cooper Drive 

Shawnee, OK 7480 1 

FAX: (4053 275-0198 

1. Notification of Violation 

The Chairman of the National Indian Gaming Commission (NIGC) hereby gves 

notice that the Citizen Potawatomi Nation, located in Shawnee, Oklahoma, has 

violated NIGC regulations by failing to submit a timely annual audit. 

2. Authority 

Under the Jndian Gaming Regulatory Act (IGRA) and NIGC regulations, the 

Chairman of the NlGC (Chairma) may issue a Notice of Violation WOV) 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 

I approved by the Chairman. 25 U.S.C. (5 271 3; 25 C.F.R. 5 573.3. 

I 3. Applicable Federal Laws and Tiibal Ordinance Provisions 
A. 25 U.S.C. 27 10(b)(2)(C) - IGRA requires an annual audit of each gaming 

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

submitted to the NIGC. 

B. 25 C.F.R. 55 571.12 and 571.13 - NlGC 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 25 of the Citizen Potawatorni Nation Gaming Ordinance asserts that 

the Business Committee wit1 annually provide the NIGC with a copy of that 

portion of the audit prepared by the Tribe" independent auditor that relates to 

the gaming. 

4. Role of Independent Audit Report 

Submission of the annual independent audit report by a certified public accountant is 

critical to the NIGCts mission to protect the integrity of Indian gaming. An 

accountant's ability to conduct an audit in accordance with generally accepted 

auditing standards and render an opinion prepared in conformity with generally 

accepted accounting principles provides assurance as to the security of tribal gaming 

revenues. The audit reper2, when prepared and submitted on a timery basis, is 

evidence of the integrity of the gaming operation. Specifically, it demonstrates the 

adequacy of the books and records, the functioning of the internal financial controls, 

and the discIosure of information with a bearing on the financial statements. 

5. Circumstances of the Violation 

A. Respondent is a federaI1y recognized Indian tribe with tribal headquarters in 

Shawnee, Oklahoma. 

B. Respondent operated its gaming facility, the FireLake &and Casino, during 

all or part of the fallowing years: 2006 and 2007. The fiscaE year ended 

September 30,2007. 

C. The NTGC received an untimely audit report for the fiscal year ending 

September 30,2007. By MGC regulation, the annual audits are due 120 days 

after the end of the Tribe" fiscal year. The audit report was due to the PSIGC 

on January 28,2008. 

D. The audit report was received by the NIGC on March 2 1,2008. Therefore, the 

audit report was fifty-thee (53) days late. 

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

U.S.C. 5 2710(b)(2)(C). 
F. NIGC regulations require hat 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($) 

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

after the end of each fiscal year. 25 C.F.R. (j 6 571.12,571.13. 

G. Section 25 of the Citizen Potawatomi Gaming Ordinance requires the Tribe's 

Business Council to annually provide the NIGC with a copy of the 

independent audit report as it pertains to gaming. 

H. The Tribe is therefore in violation of NIGC 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 report submission. The regulations require that 

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

Here, the Tribe submitted its annual audit fifty three (53) days late. 

7. Appeal 

Within thirty (SO) 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, request for hearing to the NationaI 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 (1 0) 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 result in the assessment of a civil he against 

Respondent in an amount not to exceed $25,000 per violation per day. See 25 C.F.R. 

$575.4. Under 25 C.F.R. 3 575.5(a), Respondent may submit written infomation 

about the violation to the Chairman within fiReen (1 5) 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 civil he, if any. 
Certificate of Service 

E certify that this Notice of Violation was sent by facsimile transmission arid certified U.S. mail, 

return receipt requested, on this 2_ day of Doh to: 9- 

Citizen Potawatomi Nation 

Attn: John A. Barrett, Tribal Chairman 

1 60 1 S . Gordon Cooper Drive 

Shawnee, OK 74801 

FAX: (405) 275-0198 

Citizen Potawatomi Gaming Commission 

Attn: Jason Greenwalt, Gaming Commissioner-Executive Director 

160 1 S. Gordon Cooper Drive 

Shawnee, OK 74801 

FAX: (405) 275-7093 

(Agent for Service of Process) 

Gegory M. Quidan, TribaI Attorney 

1601 S. Gordon Cooper Drive 

Shawnee, OK 74801 

FAX: (405) 275-01 98 

Legal Staff Assistant, NIGC