National Indian Gaming Commission 

NOTICE OF VIOLATION 

To: Absentee Shawnee Tribe 

Attn: Scott Miller, Governor 

(Agent for Service of Process) 

2025 South Gordon Cooper 

Shawnee, OK 74801 

FAX: (405) 275-5637 

Absentee Shawnee Tribe Gaming Commission 

Attn: Dana Deere, Gaming Commissioner 

15700 East State Highway 9 

Norman, OK 73026 

FAX: (405) 360-4182 

Absentee Shawnee Tribe 

Office of the Attorney General 

Attn: Alyssa D. Campbell 

2025 South Gordon Cooper 

Shawnee, OK 74801 

FAX: (405)273-4534 

1. Notification of Violation 

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

gives notice that the Absentee Shawnee Tribe (Tribe), located in Shawnee, 

Oklahoma, has violated IGRA and MGC regulations by failing to submit an 

annual audit. 

2. Authority 

Under the Indian Gaming Regulatory Act (IGRA) and NIGC 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 resoiution approved by the Chairman. 25 U.S.C. 5 271 3; 25 C.F.R. 3 573.3. 
3. Applicable Federal Laws and Tribal 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 resuIts of the annual 

audit be submitted to the NIGC. 

B. 25 C.F.R. $9 571.12 md571.13-MGCregulationsrequirethat 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($) and any management letter(s) setting forih 

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

end of each gaming operation's fiscal year. 

C. In a resolution duly adopted by the Executive Committee, the 

Absentee-Shawnee Tribe authorized Class IT and Class 111 gaming and 

provided "the Tribe shalI cause to be conducted annually and 

independent audit of gaming operations." Absented-Shawnee Tribe of 

Indians of Oklahoma, Executive Resolution No. AS-94-94 (Aug. 12, 

1994). 

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 an opinion on the financial statements 

prepared in conformity with generaIIy 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 specificaIly, of 

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

financial controIs, and the disclosure of information having a beating on the 

financial statements. 

5. Circumstances of the Violation 

A. The Absentee-Shawnee Tribe is a federal1 y recognized Indian Tribe 

with tribal headquarters in Shawnee, Oklahoma. 

B. The Tribe operated its gaming facility, Thunderbird Entertainment 

Center, during all or part 2007. The fiscal year began on January 1, 

2007 and ended December 3 1,2007. 

C. The NlGC has not received an audit report for the fiscal year ending 

December 31,2007. The report was due to the NIGC on April 29, 
2008. By NIGC regulation, these audits are due 120 days after the end 

of the Tribe's fiscal year. 

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

25 U.S.C. 3 271 O(b)(2](C). MGC regulations require that a tribe cause 

to be conducted an annual, independent audit of the financial 

statements of each gaming operation on Indian Iands and submit a 

copy of the audit report(s) and management letter(s1 setting forth the 

results of the annual auditls) to the NTGC within 120 days afler the end 

of each fiscal year. 25 C.F.R. $§ 571.12,571.13. The Tribe is therefore 

in violation of IGRA and 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 this violation. TGRA requires that the Tribe submit 

annual audits to the NXGC. Further, NIGC regulations require that an audit be 

received within 120 days of the end of a gaming operation's fiscal year. 25 

C.F.R. 5 571.13. The Tribe should submit the audit immediateIy. 

7. Appeal 

Within thirty (30) days aRer service of th~s Notice of Violation, the Tribe may 

appeaI to the full Commission under 25 C.F.R. Part 577 by submitting a notice 

of appeaI, and, if desired, request for hearing to the National Indian Gaming 

Commission, 1441 L Street, NUT, Ninth Floor, Washington, DC 20005. The 

Tribe 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, the Tribe 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 the Tribe wishes to present 

oral testimony or witnesses at the hearing, it 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. The Tribe 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 violatian 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), the Tribe 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 civil fine, if any. 

Dated this 25 fl of ~une(2008. 

Chaiman 

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 Sth day of June, 2008 to: 

Absentee Shawnee Tribe 

Ath: Scott Miller, Governor 

[Agent for Service of Process) 

2025 South Gordon Cooper 

Shawnee, OK 74801 

FAX: (405) 275-5637 

Absentee Shawnee Tribe Gaming Commission 

Ath: Dana Deere, Gaming Commissioner 

15700 East State Highway 9 

Norman, OK 73026 

FAX: (405) 360-4182 

Absentee Shawnee Tribe 

Office of the Attorney General 

Attn: Alyssa D. Campbell 

2025 South Gordon Cooper 

Shawnee, OK 74801 

FAX: (405)273-4534 

Esther F. Dittler