National Indian Gaming Commission 

NOTICE OF VIOLATION 

To: Chippewa Cree Tribc 

Attn: John C. IToule, Chairman 

RRI Box 544 

Box Elder, MT 59521 

FAX: (406) 395-4342 

Chippewa Cree TribaI Gaming Commission 

Ann: Nathaniel St. Pierre 

Chairman and Agent for Service of Process 

RRI Box 544 

Rox Elder, MT 5952 1 

FAX: (406) 395-5702 

Dan Belcourt 

Tribal Attorney 

120 Wood\vorth Ave 

Missouia, MT 59801 

(406) 72 1 -8462 

1. Notification of Violation 

The Chairman of the National Indim Gaming Commission WGC) hereby 

gives notice that the Chippewa Cree Tribe (Respondent), located in Box Elder, 

Montana. has violated NIGC regulations by failing to submit a timely annual 

audit. 

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

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

any person for violation of any provision of the Tndian Gaming Regulatory Act 

(IGRA), NIGC regulations, or any provision of a tribal gaming ordinance or 

resolution approved by thc Chairman. 25 U.S.C. 5 2713; 25 C.F.R. 5 573.3 
3. Ap~licable Federal Laws and Tribal Ordinance Provisim 

A. 25. U.S.C. ij 271 O(b)(Z)(C) - IGM scquircs an annual audit of cach 

gaming operation and reqttircs that a copy orthe rcsults of the annual 

audit be submitled to the NIGC. 

B. 25 C.F.R, $$57I .I 2 and 571 .I 3 - NlGC regulations require that a tribe 

came to be conducted annual independent audits of the financial 

statcments of each gaming operation on Indian Iands and submit a copy 

of the audit report(s) and any management lettcr(s) sctting forth the 

results of thc annual audit(s) to the NIGC within 120 days after the end 

of each fiscal year. 

C. Section 9.8 of the Chippewa Cree Tribal Gaming Ordinance - The 

Tribe's Gaming Ordinance requires that 'the Tribe shalI engage an 

independent ccrti fred public account to provide an annual audit of the 

financial statements of cach gaming operation on the Rocky Boy's 

Indian Reservation." 

4. Role of Independent Audit Report 

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

accountants is critical to the NTGC? mission to protect the integrity of lndian 

gaming. A firm's abi lily to conduct an audit in accordance with generally 

accepted: auditing standards and rendw an opinion on the financial statements 

prepared in conformity with generally accepted accounting principIes provides 

a certain Icvel 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, thc intecOsjty of the gaming operation and, more spcci fically. of the 

adcquacy or the books and records, the functioning of the intcmah financial 

controls, and the disclosure of information having a bearing on the financial 

statcments. 

5. Circumstances of the Violation 

A. Respondent is a federally recognized Indian Tribe with tribal 

headquarters in Box Elder, Montana. 

B. Respondent operated its gaming facility, the Northern Winz Casino, 

during all or part of the gaming operation's fiscal year from October 1, 

2006 to September 30,2007. 

C. The fiscal year for the gaming operation ended September 30,20Q7. 
D. The NIGC has not receivcd an audit report for the fiscal year cnding 

September 30,2007. The audit report was dt~e to thc NIGC on January 

28,2008. 

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

25 U.S.C. 5 2710fi)(Z}{C). NTGC rcgllations require that a tribe cause 

to he conducted an annual indcpendcnt audit of the financial statements 

of each gaming operation on Indian lands and submit a copy of the audit 

report(s) and management lctteds) setting forth the resuI!s of the annual 

audi t(s) to the NIGC within 120 days after the end of cach fiscal year. 

25 C.F.R. 65 571 -12,571.1 3. Respondent has therefore violatcd Zl~csc 

stalutes an11 regulations. as well as Scction 9.8 of tl~c Chippc~va Crcc 

Tribal Gaming Ordinance, for failure to submit timely annual 

indcpendcnt audit rgorrs. 

6. Mcslsures Required to Comt the Violabb 

There is no hay to correct this violation for an untimely audi~ repoi 

submission. Thc regulations rcquire that audits bc received within 2 20 days of 

the cnd of the gaming operation's fiscal ycar. 

Additionally, however, there is a continuing violation because the Tribe has yet 

to submit an atidit report for the fiscal year ended Septembm 30,2007. The 

continuing violation will cease upon the receipt of the rquired audit qort by 

the NIGC. 

Within thifly (30) days after scrvfce of this Notice af Violation, Respondent 

may appcal to the full Commission undcr 25 C.F.R. Pad 577 by submitting a 

notice of appeal, and. if desired, request for hearing to the National Indim 

Gaming Commission, I441 L Street. W, Ninth Floor, Washington, DC 20005. 

Respondent has a sisht lo assistance or counsel in such an appeal. A notice or 

appcal must rcfcrencc this Noticc of Violation, 

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

the Commission a supplemental statement that states with particularity Bie 

relief desired and the grounds therefore and that includes, when availahlc, 

supporting cvidence in the farm 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 statment. Thc rcqucst to present oral testimony or 

witnesses must specify the names of proposed witnesses and the general naturc 

of thcir cxpcctcd testimony. whethcr a dosed Irewing is requested and why. 
Respondent may waive its right to an oral hearing and instead elect to have the 

matter dctermincd by the Commission solely on the basis of \vritren 

submissions. 

8. Fine-Submission of Tnfonnation 

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, 575.5(a), Respondent may submit written information about the 

violation to the Chairman within fiReen E 5) days afler service of this notice of 

violation (or such longer period ns the Chairman may grant far 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. 
Certificate of Service 

I ccrtify that this Notice of Violation was sent by facsimile transmission and certified U.S. 

mail, return receipt requested, on this _@- day of May, 2008 to: 

Chippewa Cree Tribe 

Attn: John C. Houle, Chaiman 

RRI Box 544 

Box Elder, MT 59521 

FAX: (406) 3954342 

Chippewa Crec Tribal Gaming Commission 

Attn: Nathaniel St. Pierre 

Chairman and Agent Ibr Service of Pmccss 

RRI Box 544. 

Box Elder, MT 59521 

FAX: (406) 395-5702 

Dan BclcourE 

Tribal Attorney 

120 Woodwortll Avc 

Missouln, MT 59801 

(406) 72 1-8462