NATIONAL INDIAN GAMING COMISSTON 

NOTICE OF VIOLATION 

TO: Miami Tribe of Oklahoma 

Attn: Tom Gamble, Chief 

202 South Eight Tribes Trail 

Miami, OK 74355 

FAX: (9181 542-7260 

Miami Tribe of Oklahoma Gaming Commission 

Attn: Robin Prairie Chief, Gaming Commissioner 

202 South Eight Tribes Trail 

Miami, OR 74355 

Mr. Kip Kubin, Esq 

(Agent for Service of Process) 

Payne & Jones Chartered 

1 ZOO0 King 

Overland Park, Kansas 66228 

I. Notification of Violation 

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

notice that the Miami Tribe of Oklahoma (Respondent or Tribe), located in 

Mimi, OkIahorna, has vioIated NIGC regulations by failing to submit a timely 

annual audit. 

2. Authority 

Under the Indian Gaming Regulatory Act (IGR4) and NIGC regulations, the 

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

person for violation of any provision of the IGW NXGC regulations, or any 

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

25 U.S.C. 5 2423; 25 C.E.R. 9 573.3. 

3. Applicable Federal Laws and Tribal Ordinance Provisions 

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

copy of the resuIts of the annual audit be submitted to the NTGC. 25 

U.S.C. 5 271 O(b)(Z)(C). 
B. NIGC regulations require that a tribe cause to be conducted mual 

independent audits ofthe financial statements of each gaming operation on 

Indian lands and submit a copy of the audit rcport(s) and any management 

letteds) setting forth the results of the annual audit(s) to the NICK within 

I20 days after the end of each gaming operation's fiscal year. 25 C.F.R. 

gg571.12 and 571.13. 

C. NIW regulations define "gaming operation'" '"'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 lribe directly; by a management contractor; or, under certain 

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

D. The Miami Tsik of Oklahoma TribaI Gaming Ordinance requires that an 

annual audit be conducted as follows: 

Tribal Resolution No 94-55 Section V. Audit 

A. ~eTribeshaITcausetobeconductdannudlyan 

independent audit of gaming operations and shall submit the 

resulting audit reports to the National Indian Gaming 

Commission, 

93. All gaming related contracts that resuIt in the purchase of 

supplies, services, or concessions in excess; of $25,000.00 

annually, except contracts for professional legal and 

accounting services, shall be specifrcaIIy incIuded within the 

scope of the audit that is described in subsection A. above. 

4. RoIe of Independent Audit Report 

Submission of the mual independent audit report by a firm of certified public 

accountants is critical to the NJGC'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 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 f~mctioning 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 Miami, Oklahoma. 

B . The tribe operated its gaming facility, Miami Tribe Entertainment Center, 

during all or part of 2006-2007. 

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

U.S.C. 4 2710@)(2)(C). MGC regulations require that a tribe cause to be 

conducted an annud independent audit of the financial statements of each 

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

and management Ietter(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. 55 571.12,571.13. 

D. The fiscal year for the gaming operation named in this violation ended 

September 30,2003. 

E. 33e audit report for the facility named in this YioIation was due to NTGC 

on or before January 28,2008. 

F. MGC received the audit report for this facility on March 10,2008,42 

days late. 

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

annual independent audit report. 

6. Measures Required to Correct the Violation 

Audits must be received within I20 days of the end of a gaming operations fiscal 

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

2006-2007 audit, improved controls to ensure timely compliance of the next audit 

should be put in place. 

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

appeaE to the fidl Commission under 25 C.F.R. Part 577 by submittkg 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 

appeaI 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 avdabIe, 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 Ehe 

supplemental statement. Thc rcques 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 frne 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 (1 5) days after service of this notice of violation 

(or such longer period as the Chainnan may grant for good cause). The Chairman 

shdl considcr my information submitted in determining the facts mounding the 

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

I-EK~~R'L. MC~LAN 

Staff Attorney 
Certificate of Service 

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

U.S. maiI, return receipt requested, on this- day of August, 2008 to: 

Miami Tribe of OkIahoma 

Ath: Tom Gamble, Chief 

202 South Eight Tribes Trail 

Miami, OK 74355 

FAX: (9 1 8) 542-7260 

Miami Tribe of Oklahoma Gaming Commission 

Am: Robin Prairie Chief, Gaming Commissioner 

202 South Eight Tribes Trail 

Miami, OK 74355 

Mr. Kip Kubin, Esq 

(Agent for Senrice of Process) 

Payne & Jones Chartered 

1 1000 King 

Overland Park, Kansas 66228