March 25-26, 2009
MGM Grand Hotel & Casino
Las Vegas, Nevada
Click Here to Register for This Seminar Click Here to Order the Seminar Materials

Topics Include:

* Recent Developments with FinCen and Lack of Adequate SARC Reporting
* OFAC and SDN Compliance
* Title 31 Risk Assessments
* Money Laundering Defined
* Tracking Casino Transactions
* Developing Compliance Programs
* Internal and External Auditing of Title 31
* Compliance Checklists and Audit Programs
* Suspicious Activity Reporting

Instructors:

Barron Stringfellow, Barron Stringfellow is a Senior Consultant for JOSEPH EVE. He is a Bank Secrecy Act/Title 31 Compliance Specialist and performs risk assessments and Title 31 audits for JOSEPH EVE. Barron also writes Internal Control’s and Policies & Procedure’s. Mr. Stringfellow is well versed in IGRA, NIGC & minimum internal control standards. In the past, Barron has held Director of Surveillance and Gaming Commission positions in both Tribal and Non-Tribal Venues. Mr. Stringfellow is an expert on gaming scams and gaming cheats. He was with Las Vegas Metropolitan Police Department’s youth narcotics task force for 4 1/2 years. He has been in the gaming industry for over than 30 years.

Press Release

Washington, DC January 8, 2009 — Today the National Indian Gaming Commission (NIGC) released its five-year strategic plan, in accordance with the Government Performance Results Act (GPRA) of 1993. As requested by Congress the strategic plan sets out goals, objectives and an agency mission for Fiscal Years 2009 – 2014.

The strategic plan is the first step in compliance with GPRA. Next, the agency will prepare an annual performance plan and performance based budget, then the agency must publish an annual performance report.

Chairman Hogen said “This has been an exercise in good government and the NIGC is pleased to implement its strategic plan to guide the agency over the next several years. We are proud of the product and thank all that have provided input during the development of the plan.”

The plan is the result of input from NIGC staff and guidance from the Office of Management and Budget. Additionally, Tribal participation was essential during development of the strategic plan.

The strategic plan was transmitted to Congress and the Director of the Office of Management and Budget (OMB).

Source: Pechanga

Indian Tribal Audit Experience

Some of our past and current audit clients include:

• Alabama-Quassarte Tribal Town (Wetumka, OK)
• Battle Mountain Band of the Te-Moak Tribe (Battle Mountain, NV)
• Big Pine Paiute Tribe (Big Pine, CA)
• Bridgeport Indian Colony (Bridgeport, CA)
• Chippewa Cree Tribe (Box Elder, MT)
• Confederated Salish & Kootenai Tribes (Pablo, MT)
• Crow Tribe (Crow Agency, MT)
• Fond du Lac Reservation (Cloquet, MN)
• Grand Traverse Band of Ottawa & Chippewa Indians (Suttons Bay, MI)
• Ho-Chunk Nation (Black River Falls, WI)
• Iowa Tribe of Oklahoma (Perkins, OK)
• Karuk Tribe of California (Happy Camp, CA)
• Kickapoo Traditional Tribe of Texas (Eagle Pass, TX)
• Kickapoo Tribe of Oklahoma (McLoud, OK)
• Klamath Tribe (Chiloquin, OR)
• Leech Lake Band of Ojibwe (Cass Lake, MN)
• Lone Pine Paiute-Shoshone Reservations(Lone Pine, CA)
• Lummi Indian Nation (Bellingham, WA)
• Minnesota Chippewa Tribe (Cass Lake, MN)
• Northern Cheyenne Tribe (Lame Deer, MT)
• Northern Ute Indian Tribe (Ft Duchesne, UT)
• Oglala Sioux Tribe (Pine Ridge, SD)
• Reno-Sparks Indian Colony (Reno, NV)
• Rincon Band of San Luiseno Mission Indians (Valley Center, CA)
• San Carlos Apache Tribe (San Carlos, AZ)
• Santa Rosa Rancheria Tachi Tribe (Lemoore, CA)
• Shoshone-Bannock Tribes (Fort Hall, ID)
• Shoshone-Paiute Tribes of the Duck Valley Indian Reservation (Owyhee, NV)
• Sisseton-Wahpeton Sioux Tribe (Agency Village, SD)
• Smith River Rancheria (Smith River, CA)
• St. Croix Tribe (Hertel, WI)
• St. Regis Mohawk Tribe (Akwesasne, NY)
• Sycuan Band of Mission Indians (El Cajon, CA)
• Tuolumne Me-Wuk Tribe (Tuolumne, CA)
• Viejas Band of Kumeyaay Indians (Alpine, CA)
• White Earth Band (Mahnomen, MN)
• Yavapai-Apache Nation (Camp Verde, AZ)

Indian Gaming Experience

Some of our past and current clients include:

• 4 C’s Casino (Rocky Boy’s Reservation, MT)
• Apache Gold Casino (San Carlos, AZ)
• BJ’s Bingo (Tacoma, WA)
• Cahuilla Creek Casino (Anza, CA)
• Casino Pauma (Pauma Valley, CA)
• Cimarron Bingo Casino (Perkins, OK)
• Colusa Indian Casino & Bingo (Colusa, CA)
• Dakota Connection Casino (Sisseton, SD)
• Dakota Magic Casino (Hankinson, ND)
• Dakota Sioux Casino (Watertown, SD)
• Desert Rose Casino (Alturas, CA)
• Elk Valley Rancheria (Crescent City, CA)
• Emerald Queen Casino (Tacoma, WA)
• Feather Warrior Casino(Concho, OK)
• Fort Randall Hotel & Casino (Wagner, SD)
• Four Bears Casino (New Town, ND)
• Glacier Peaks & Discovery Lodge (Browning, MT)
• Gold Country Casino (Oroville, CA)
• Golden Acorn Casino (Campo, CA)
• Grand River Casino (Mobridge, SD)
• Harrahs Rincon Casino (Valley Center, CA)
• Ho-Chunk Casino Hotel & Convention Center (Baraboo, WI)
• Hole-in-the-Wall Casino (Turtle Lake, WI)
• Jackson Rancheria Casino Hotel (Jackson, CA)
• Kickapoo Casino (McLoud, OK)
• Kla-Mo-Ya Casino (Klamath, OR)
• Kwa Taq Nuk Resort Casino (Pablo, MT)
• Leelanau Sands Casino (Suttons Bay, MI)
• Little Bighorn Casino (Crow Agency, MT)
• Little Hertel Turtle Casino (Turtle Lake, WI)
• Lucky 7 Casino (Smith River, CA)
• Majestic Pines Casino (Black River Falls, WI)
• Meskwaki Casino (Tama, IA)
• Native Lights Casino (Tonkawa, OK)
• Northern Quest Casino (Airway Heights, WA)
• Palace Indian Gaming Center (Santa Rosa, CA)
• Paradise Casino Arizona (Yuma, AZ)
• Paradise Casino California (Yuma, AZ)
• Prairie Knights Casino (Fort Yates, ND)
• Prairie Wind Casino (Pine Ridge, SD)
• Quapaw Casino (Miami, OK)
• Rainbow Casino (Nekoosa, WI)
• Rosebud Casino (Mission, SD)
• Sac & Fox Casino (Hiawatha, KS)
• Santa Ynez Chumash Casino (Santa Ynez, CA)
• Sho-Ban High Stakes & Exit 80 Casino (Fort Hall, ID)
• Sho-Ka-Wah Casino (Hopland, CA)
• Shooting Star Casino (Mahnomen, MN)
• Silver Reef Casino (Bellingham, WA)
• St. Croix Casino & Hotel (Turtle Lake, WI)
• Sycuan Casino (El Cajon, CA)
• Thunderbird Entertainment Center (Norman, OK)
• Turtle Creek Casino (Williamsburg, MI)
• Twin Pines Casino (Middletown, CA)
• Ute Mountain Casino (Ft. Duchesne, UT)
• Viejas Casino (Alpine, CA)
• Wildhorse Casino & Resort (Pendleton, OR)

Indian Housing Authority Experience

Some of our past and current housing authority audit clients include:

• Blackfeet Housing Authority (Browning, MT)
• Chippewa Cree Housing Authority (Rocky Boy, MT)
• Eastern Shoshone Housing Authority (Ft Washakie, WY)
• Fort Belknap Housing Authority (Harlem, MT)
• Fort Berthold Housing Authority (New Town, ND)
• Grand Traverse Band of Ottawa & Chippewa Indians -
• Housing Authority (Peshawbestown, MI)
• Hopi Tribal Housing Authority (Second Mesa, AZ)
• Housing Authority of the Creek Nation (Okmulgee, OK)
• Fort Peck Housing (Poplar, MT)
• Northern Arapaho Tribal Housing (Ethete, WY)
• Tohono OOdham Ki:Ki Association (Sells, AZ)
• San Carlos Tribal Housing Authority (San Carlos, AZ)
• Sicangu Wicoti Awanyakape (Rosebud, SD)

Internal Audit Experience

Some of our past and current internal auditing clients include:

• Apache Gold Casino (San Carlos, AZ)
• Dakota Connection Casino (Sisseton, SD)
• Dakota Magic Casino (Hankinson, ND)
• Dakota Sioux Casino (Watertown, SD)
• Desert Diamond Casinos (Tucson, AZ)
• Four Bears Casino (New Town, ND)
• Golden Acorn Casino (Campo, CA)
• Kah-Nee-Tah High Desert Resort & Casino (Warm Springs, OR)
• Kickapoo Casino (McLoud, OR)
• Lucky Bear Casino (Hoopa, CA)
• Little Big Horn Casino (Crow Agency, MT)
• Paradise Casino (Yuma, AZ)
• Paragon Casino (Marksville, LA)
• Sac and Fox Casino (Powhattan, KS)
• Sho-Ban High Stakes Bingo & Exit 80 Casino (Fort Hall, ID)
• Taos Mountain Casino (Taos, NM)
• Thunderbird Entertainment Center (Norman, OK)
• Victories Casino (Harbor Springs, MI)
• Wildhorse Casino (Pendleton, OR)

Indian Gaming Seminar Experience

Some of our past and current seminar clients include:

• Apache Gold Casino (Globe, AZ)
• Bluewater Casino (Parker, AZ)
• Chinook Winds Casino (Lincoln City, OR)
• Choctaw Casinos (Durant, OK)
• Clearwater River Casino (Lapwai, ID)
• Colville Tribal Enterprise Corporation (Manson, WA)
• Eagle Mountain Casino (Porterville, CA)
• Fortune Bay Casino (Tower, MN)
• Gila River Tribal Gaming Agency (Sacaton, AZ)
• Ho-Chunk Casino (Baraboo, WI)
• Inn of the Mountain Gods (Mescalero, NM)
• Jackson Rancheria Casino & Hotel (Jackson, CA)
• Kickapoo Gaming Commission (Horton, KS)
• Kla-Mo-Ya Casino (Chiloquin, OR)
• Leelanau Sands Casino Resort (Suttons Bay, MI)
• Majestic Pines Casino (Black River Falls, WI)
• Palace Indian Gaming Center (Lemoore, CA)
• Quinault Beach Resort & Casino (Ocean Shores, WA)
• San Manuel Indian Casino (Riverside, CA)
• Santa Ynez Chumash Casino (Santa Ynez, CA)
• Shoshone Bannock Gaming Commission (Fort Hall, ID)
• Sisseton-Wahpeton Sioux Tribe Gaming Commission (Agency Village, SD)
• Soaring Eagle Casino (Mt. Pleasant, MI)
• Table Mountain Casino (Friant, CA)
• Thunderbird Entertainment Center (Shawnee, OK)
• Victories Casino (Harbor Springs, MI)
• WinneVegas Casino (Sloan, IA)
• Win-River Casino (Redding, CA)

Tribal Consulting Experience

Some of our past and current consulting clients include:

• Buena Vista Rancheria (Sacramento, CA)
• Chumash Casino (Santa Ynez, CA)
• Colville Tribal Economic Development (Coulee Dam, WA)
• Eagle Mountain Casino (Porterville, CA)
• Four Bears Casino (New Town, ND)
• Grand Traverse Band Economic Development Corporation (Suttons Bay, MI)
• Jackpot Junction Casino (Morton, MN)
• Jackson Rancheria (Jackson, CA)
• Kootenai River Inn and Casino (Bonner Ferry, ID)
• Leech Lake Band of Ojibwe (Cass Lake, MN)
• Little Bighorn Casino (Crow Agency, MT)
• Lucky Bear Casino (Hoopa, CA)
• Nisqually Red Wind Casino (Olympia, WA)
• Northern Arapaho Tribe (Ft Washakie, WY)
• Pechanga Entertainment Center (Temecula, CA)
• Sault Ste. Marie Tribe of Chippewa Indians (Sault Ste. Marie, MI)
• Siyeh Development Corporation (Browning, MT)
• Spokane Tribal Enterprises (Wellpinit, WA)
• Sycuan Gaming Center (El Cajon, CA)
• Table Mountain Casino (Friant, CA)
• The Palace Indian Gaming Center (Lemoore, CA)
• Twin Pines Casino (Middletown, CA)
• Wildhorse Casino (Pendleton, OR)

Indian College Audit Experience

Some of our past and current audit clients include:

• Blackfeet Community College (Browning, MT)
• Stone Child Community College (Box Elder, MT)
• Si Tanka / Huron University (Eagle Butte, SD)
• Sinte Gleska University (Mission, SD)
• Oglala Lakota University (Kyle, SD)
• Sky People Higher Education (Ethete, WY)
• Fort Berthold Community College (New Town, ND)
• Fort Belknap Community College (Harlem, MT)
• Chief Dull Knife Memorial College (Lame Deer, MT)
• Leech Lake Tribal College (Cass Lake, MN)

The Financial Crimes Enforcement Network (FinCEN) reported in its new study that the number of currency transaction reports filed by casinos (CTRCs) fell by more than a third after FinCEN reduced reporting requirements on certain categories of transactions that FinCEN had determined do not pose a significant risk for money laundering, terrorist financing or tax evasion.

As demonstrated by this latest report, FinCEN is committed to providing feedback to its regulated industries within 18 months of the effective date of new rules or changes to existing regulations as part of the bureau’s efficient and effective administration of the Bank Secrecy Act.

“FinCEN is working with industry so that casinos and all financial institutions can focus their attention on areas with greater likelihood of fraud, terror financing and money laundering rather than spending time on redundant filings,” FinCEN Director James H. Freis, Jr. said in announcing the study entitled An Assessment of Currency Transaction Reports Filed by Casinos between July 1, 2006 and June 30, 2008. “This report – together with casino reporting rule changes – shows how FinCEN and industry are working jointly to focus where there is greater risk.”

The number of CTRC filings during the period from July 2007 through June 2008 dropped by 35 percent, or 285,000, after FinCEN issued a rule exempting jackpots from slot machines and video lottery terminals. FinCEN compared filings during the period from July 2007 through June 2008, with filings during the 12-month period preceding issuance of the rule. During the period from July 2007 through June 2008, the number of filings on cash out payments from jackpots on wagers in slot machines and video lottery terminals fell to 112,027, a decrease of 74 percent, from 426,325 during the 12-month period preceding issuance of the rule.

The reasoning behind the 2007 rule change was that jackpot winnings in excess of $10,000 at slot machines or video lottery terminals are random and not likely to be part of a scheme to launder funds through the casino. Further, winnings on jackpots of $1,200 or more must be reported to the Internal Revenue Service.

The rule also excluded currency transactions exceeding $10,000 conducted between casinos and currency dealers or exchangers, and between casinos and check cashers, which are routine and contractual casino business transactions. Requiring a casino to file CTRCs for these transactions resulted in duplicative reporting, since currency dealers or exchangers and check cashers are already required to file CTRs on these transactions. The 2007 rule change eliminated this duplication of effort.

The drop in CTRC filings confirms the expected results of the rule change to promote more efficient allocation of resources by the casino industry and the government while effectively getting law enforcement information necessary to pursue the common goal of fighting crime, terrorist financing, and other illicit activity.

This study also evaluated the quality of CTRC filings. A higher quality of CTRC reporting increases the usefulness to law enforcement in criminal, tax, regulatory and counterterrorism investigations.

February 11-12, 2009
Peppermill Resort Spa Casino
Reno, Nevada

Topics Include:

• How Assets are Compromised
• Fraud and “Back of House” Schemes
• Money Laundering and Casinos
• Organized Crime Infiltration
• Risk Management Strategies
• Regulation and Gaming Commission Roles and Responsibilities
• Globalization Impact on Gaming Regulation

Instructors:

Barron Stringfellow, Barron Stringfellow is a Senior Consultant for JOSEPH EVE. He is a Bank Secrecy Act/Title 31 Compliance Specialist and performs risk assessments and Title 31 audits for JOSEPH EVE. Barron also writes Internal Control’s and Policies & Procedure’s. Mr. Stringfellow is well versed in IGRA, NIGC & minimum internal control standards. In the past, Barron has held Director of Surveillance and Gaming Commission positions in both Tribal and Non-Tribal Venues. Mr. Stringfellow is an expert on gaming scams and gaming cheats. He was with Las Vegas Metropolitan Police Department’s youth narcotics task force for 4 1/2 years. He has been in the gaming industry for over than 30 years.

January 21-22, 2009
The Colcord Hotel
Oklahoma City, Oklahoma
Click Here to Register for This Seminar Click Here to Order the Seminar Materials Download Brochure

Topics Include:

* Hidden Ownerships: Backgrounding the Vendor
* Why the Background Function Fails and How to Correct
* Actual Case Histories and Applications
* Background Mock Investigation
* Link and Event Charting (An Investigators Tool)
* Traps and Misconceptions to Avoid
* All Live Demonstrations!

Instructors:

Barron Stringfellow, Barron Stringfellow is a Senior Consultant for JOSEPH EVE. He is a Bank Secrecy Act/Title 31 Compliance Specialist and performs risk assessments and Title 31 audits for JOSEPH EVE. Barron also writes Internal Control’s and Policies & Procedure’s. Mr. Stringfellow is well versed in IGRA, NIGC & minimum internal control standards. In the past, Barron has held Director of Surveillance and Gaming Commission positions in both Tribal and Non-Tribal Venues. Mr. Stringfellow is an expert on gaming scams and gaming cheats. He was with Las Vegas Metropolitan Police Department’s youth narcotics task force for 4 1/2 years. He has been in the gaming industry for over than 30 years.

Table of Contents

Indian Gaming enterprises comprise gambling businesses operated on Indian reservations or tribal land, which have limited sovereignty and therefore the ability to exist outside of direct state regulation.

In 1987, in a case called Cabazon Band of Mission Indians v. California, the U.S. Supreme Court recognized that, as sovereign political entities, federally recognized Native American tribal entities could operate gaming facilities free of state regulation. The foundation for this case was laid in an earlier case, Bryan v. Itasca County, in 1976. Following Bryan, Indian tribes began engaging in high stakes bingo and other gambling enterprises. By 1987, when Cabazon Band reached the Supreme Court, Indian gaming was a $500 million industry. Soon after the Cabazon Band opinion affirmed the Bryan decision and ratified the tribal legal theory supporting the right to engage in Indian gaming, Congress enacted the 1988 Indian Gaming Regulatory Act (IGRA), which sets the terms for how Native American tribal entities are permitted to operate casinos and bingo parlours. Tribal entities such as the Chickasaw Nation and the Choctaw Nation in Oklahoma near large cities have been particularly successful. Generally, a tribal entity is permitted to operate gaming facilities if anyone in the state is permitted to.

Initially there was hope that tribe-operated casinos would provide a source of income for Native American communities and aid ongoing reservation economic development. Many tribal governments have seen substantial improvements in their ability to provide public services to their members, building schools, making infrastructural improvements, and shoring up the loss of native traditions. Tribal gaming operations have not been without controversy, however. A small number of tribes have been able to distribute large per-capita payments, generating considerable public attention. Others describe examples of small groups of people with dubious Native American heritage who have been able to gain federal recognition for the sole purpose of establishing a tax-exempt casino.^{[citation needed]} In addition, some studies suggest that the presence of gambling establishments on reservations has led to an increase in the rate of compulsive gambling on reservations.^{[citation needed]} Additionally, the national expansion of Indian Gaming has led to a practice critics call reservation shopping.^[1] This term describes tribes that, with the backing of casino investors, attempt to locate a casino out of their indigenous homeland, usually near a large urban center. However, although authorized by the Indian Gaming Regulatory Act, only three such “off-reservation” casinos have been built to date.

In 2006, Congress introduced necessary to protect their own casino interests from those tribes that are outside the region. Further, the Bureau of Indian Affairs (BIA) has faced increasing pressure to tighten up regulatory approval and oversight of casino approvals. In particular, the BIA has been instructed by Congress to implement new procedures after two decades of IGRA’s existence. These procedures would allow local communities to have more say in the siting of casinos in their community and would make the process of casino approval more transparent than it is today. To many tribes, however, the proposed regulations would further encroach on tribal sovereignty.

Read the full article at Wikipedia

December 9-12, 2008
Green Valley Ranch Resort Casino
Las Vegas, Nevada

Topics Include:

• Auditing Title 31
• Title 31 Risk Assessments
• IT Terminology
• Conducting IT Audits for NIGC MICS
• Analytical Review and the 2008 Indian Gaming Cost of Doing Business Report
• Understanding the 2008 Indian Gaming Cost of Doing Business Report

Instructors:

Barron Stringfellow, Barron Stringfellow is a Senior Consultant for JOSEPH EVE. He is a Bank Secrecy Act/Title 31 Compliance Specialist and performs risk assessments and Title 31 audits for JOSEPH EVE. Barron also writes Internal Control’s and Policies & Procedure’s. Mr. Stringfellow is well versed in IGRA, NIGC & minimum internal control standards. In the past, Barron has held Director of Surveillance and Gaming Commission positions in both Tribal and Non-Tribal Venues. Mr. Stringfellow is an expert on gaming scams and gaming cheats. He was with Las Vegas Metropolitan Police Department’s youth narcotics task force for 4 1/2 years. He has been in the gaming industry for over than 30 years.

Krishna Mandava, is an IT Consultant and auditor with JOSEPH EVE.  Mr. Mandava has experience in NIGC MICS compliance and IT auditing.  Some of the clients he has worked with in the past include, Harrah’s Rincon Casino, Kwataqnuk Casino, Grey Wolf Peak Casino, Akwesasne Mohawk Casino.  His current clients include Sac and Fox Casino, Lucky 7 Casino, LaPosta Casino, St. Croix Casino, and Ho-Chunk Casino.

Kathy Arata-Ward, CPA, CFE, is a supervisor and senior auditor at JOSEPH EVE with over 10 years experience conducting audits of tribal governments, casinos, cities and non-profit entities. As a Certified Fraud Examiner, Kathy has been the lead auditor on many fraud engagements for JOSEPH EVE clients. Her expertise in fraud detection and prevention has become a passion for her, and she loves teaching others about the fascinating world of fraud and how to protect their assets from its reach. Since fraud is such a widespread problem, she knows from her numerous fraud investigations how important it is to address the issue.

Grant Eve, is an auditor with Deloitte & Touche, LLP in Las Vegas.  Mr. Eve was also an auditor with JOSEPH EVE and has experience working with Tribal Gaming facilities such as Cahuilla Creek Casino and Four Bears Casino.  Mr. Eve has also worked with Tribal Governments including Rincon Band of San Luiseno Mission Indians, Ho-Chunk Nation, Iowa Tribe of Oklahoma, and the Santa Rosa Rancheria.  His current clients include Boyd Gaming (16 casino properties), Rhodes Homes, American Pacific Corporation and Brian Head Resorts, to name a few.

October 22-23, 2008
Peppermill Resort & Casino
Reno, Nevada
Topics Include:

• Advantage Play and Card Counting for Surveillance
• Income Generating Surveillance
• Surveillance and Other Departments Working Together
• Dealer Player Collusion
• 21st Century Cheating Devices Used in Casinos
• Surveillance Procedures to Prevent Fraud
• Live Demonstrations

Instructors:

Barron Stringfellow, Barron Stringfellow is a Senior Consultant for JOSEPH EVE. He is a Bank Secrecy Act/Title 31 Compliance Specialist and performs risk assessments and Title 31 audits for JOSEPH EVE. Barron also writes Internal Control’s and Policies & Procedure’s. Mr. Stringfellow is well versed in IGRA, NIGC & minimum internal control standards. In the past, Barron has held Director of Surveillance and Gaming Commission positions in both Tribal and Non-Tribal Venues. Mr. Stringfellow is an expert on gaming scams and gaming cheats. He was with Las Vegas Metropolitan Police Department’s youth narcotics task force for 4 1/2 years. He has been in the gaming industry for over than 30 years.

October 8-9, 2008
Renaissance Oklahoma City Convention Center Hotel
Oklahoma City, Oklahoma

Topics Include:

• Understanding Casino Financial Statements
• Understanding Casino Cash Flow
• Using Industry Data to Benchmark Casino Performance
• Casino Budgeting
• Developing Realistic Budgets that Work
• Analyzing Budget to Actual Results
• Improving Financial Performance

Instructors:

Joseph Eve, Managing Partner, is the firm founder and the visionary responsible for our firm’s success today. After spending some time at a local accounting/auditing firm, Joe set out to start his own practice. Early on he identified Tribal governments as a specialty niche. He recognized the potential growth in Tribal gaming and set out to develop a specialized niche audit firm with a national reputation.

As Managing Partner, Mr. Eve’s key role is to set the direction of the firm, improve corporate culture, enforce firm values, and focus on recruitment and retention of key staff members and partners. In addition to these duties, Joe continues to manage a growing list of clients, pursues possible mergers and/or acquisitions of other CPA firms, and is a noted speaker on leadership.

Gaming Machine Training

September 22-25, 2008

NIGC Region I Office

620 SW Main Street

Portland, OR97205

Court Room 71 (7^th Floor)

(503) 326-5095

Gaming Machine Training and Registration Form

Tribal Background Investigation & Licensing Training Course

September 30, 2008

NIGC Region II Office

801 I Street, Suite 489 (4^th Floor)

Sacramento, CA95814

(916) 414-2300

Registration Form

Gaming Machine Training

October 7-10, 2008

NIGC Region VI Office

1441 L Street NW

Suite 9100

Washington, DC20005

(202) 632-7003

Attendance is limited. For further information contact Cindy Altimus at (202) 632-7053.

Gaming Machine Training

October 13-16, 2008

NIGC Region VI Office

1441 L Street NW

Suite 9100

Washington, DC20005

(202) 632-7003

Attendance is limited. For further information contact Cindy Altimus at (202) 632-7053.

Gaming Machine Training

October 14 – 17, 2008

NIGC Region II Office

801 I Street, Suite 489 (4^th Floor)

Sacramento, CA95814

(916) 414-2300

Gaming Machine Training and Registration Form

Gaming Machine Training

October 20 – 23, 2008

NIGC Region II Office

801 I Street, Suite 489 (4^th Floor)

Sacramento, CA95814

(916) 414-2300

Gaming Machine Training and Registration Form

Gaming Machine Training

October 27-30, 2008

NIGC Region III Office

SecurityTitlePlaza

3636 North Central Avenue

Suite 880

Phoenix, AZ85012

(602) 640-2951

Tribal Background Investigation & Licensing Training Course

October 28, 2008

NIGC Region II Office

801 I Street, Suite 489 (4^th Floor)

Sacramento, CA95814

(916) 414-2300

Registration Form

Gaming Machine Training

November 4-7, 2008

NIGC Region IV Office

190 East 5th Street

Suite 170

St. Paul, MN55101

(651) 290-4004

Region IV Satellite Office

405 East Omaha Street Suite A

Rapid City, SD

Gaming Machine Training and Registration Form

Gaming Machine Training

November 18-21, 2008

NIGC Region V Office

224 South Boulder

Room 301

Tulsa, OK74103

(918) 581-7924

Registration materials will be mailed to all Region V tribes in July.  

Attendance is limited and pre-registration in required.

For further information contact Shannon Harper at (918) 581-7924.

Tribal Background Investigation & Licensing Training Course

November 25, 2008

NIGC Region II Office

801 I Street, Suite 489 (4^th Floor)

Sacramento, CA95814

(916) 414-2300

Registration Form

Gaming MachineTraining

December 8-11, 2008

NIGC Region VI Office

1441 L Street NW

Suite 9100

Washington, DC20005

(202) 632-7003

Attendance is limited. For further information contact Cindy Altimus at (202) 632-7053.

Important Reminder: Revised CTR Form for Casinos and Card Clubs Effective September 1, 2008.

Effective September 1, 2008, casinos and card clubs are required to file Currency Transaction Reports using a revised form. FinCEN announced in April that it was revising FinCEN Form 103, the Currency Transaction Report for Casinos and Card Clubs (CTR-C). This revision incorporates regulatory changes and accommodates database-programming requirements.

Additionally, FinCEN has issued revised specifications for casinos and card clubs who wish to electronically file (E-File) the revised form.

Questions regarding the revised form may be directed to the FinCEN Regulatory Helpline at 1-800-949-2732. Casinos and card clubs with questions regarding E-Filing of the new form should call the Bank Secrecy Act (BSA) E-Filing Helpline at 1-888-827-2778.

Washington, DC, August 20, 2008 —  The Metlakatla Indian Community of Metlakatla, Alaska, today withdrew its appeal of National Indian Gaming Commission (NIGC or Commission) Chairman Phil Hogen’s disapproval of the Tribe’s May 28, 2008, Gaming Ordinance amendment, which specified the means by which the Class II game of bingo could be played on interconnected electronic player stations. The Chairman’s disapproval of the amendment stated that the proposal did not comply with the Indian Gaming Regulatory Act (IGRA), in that the amendment would have authorized as Class II gaming a one- touch, fully electronic, fully automated game based on bingo, which Chairman Hogen found to be inconsistent with IGRA’s definition of bingo and is, rather, a facsimile of a game of chance. As such, the game was determined to be Class III and could be operated only with a tribal state-compact.

Considerable interest had been focused on the appeal of the Chairman’s decision, which Metlakatla had taken to the full Commission, under the Commission’s rules. Chairman Hogen had stated that he anticipated that if the Commission upheld his determination, perhaps the matter would have been taken to Federal Court. He had hoped there could be a judicial review of what separates Class II from Class III games, which has been a subject of intense Commission interest. Chairman Hogen had pointed out that the one-touch format he understood the proposed ordinance amendment to authorize is dramatically different from the electronic bingo equipment Federal Courts last examined in 2000.

NIGC’s immediate focus on the issue of permissible electronic equipment for bingo will now return to portions of the package of regulations it proposed last October, and the cost-benefit study it has commissioned regarding those proposals. The Commission expects to receive that study in final form in coming days, and thereafter will likely conclude its actions on those proposals. This past June the Commission announced it would be setting aside parts of that proposal which dealt with amending the Commission’s definition of “electronic facsimiles of games of chance” and the classification of electronic games.

With respect to the withdrawal of the Appeal by the Metlakatla Indian Community Chairman Hogen stated, “It appears a judicial test of this important dividing line will be put off at this time. I continue to feel that the Indian gaming industry will be better served if needed clarity can be brought to this matter. If there was concern that the view stated in my disapproval of this measure would be sustained in a Federal court review, I think such concern was well placed.”

 The NIGC is an independent regulatory agency established within the Department of the Interior pursuant to the Indian Gaming Regulatory Act of 1988.

Source: NIGC

Washington, DC August 19, 2008 — National Indian Gaming Commission (NIGC) Chairman Philip N. Hogen announced yesterday that the agency is extending the time period for comments on what constitutes “the sole proprietary interest” under the Indian Gaming Regulatory Act (IGRA). In a June 13, 2008, letter to tribal leaders, Chairman Hogen had asked for input on the issue by August 18, 2008. That time frame has now been extended to September 30, 2008.

Questions to be addressed by interested commenters include:

• In light of Congress’s directive that tribes have the “sole proprietary interest” in their gaming activity, at what point is money received by an individual or entity for his/her or its involvement with the tribe’s gaming activity no longer a payment for services but an ownership interest in the profits of the gaming activity?

• In what circumstances can substantial monetary payments be justified by the goods and/or services provided or the risk taken by the individual or entity?

• Is there a level of control over the gaming activity which correlates to an individual or entity having a proprietary interest in the activity? If so, please suggest how this factor should best be evaluated.

• What factors should the NIGC consider in implementing and ensuring that this provision of the Act is abided by? Are there special circumstances for different types of contracts? (e.g., development, consulting, equipment, loan, security, etc.).

• How does this provision of the Act coincide with the policy goals of the Act articulated by Congress, such as promoting tribal economic development and self-sufficiency as well as ensuring that tribes are the primary beneficiary of their gaming operations? See 25 U.S.C. § 2702 (1) and (2).

Chairman Hogen went on to explain that when NIGC reviews management contracts and other proposals for the development of tribal gaming facilities, the agency is often looked to for guidance so that tribes and developers don’t structure arrangements which may violate the dictates of the Indian Gaming Regulatory Act (IGRA) that tribes maintain the “sole proprietary Interest” in their gaming facilities. “It is important that NIGC give clear, consistent advice in this important area,” Hogen stated, “and it will be useful to fully consider tribal points of view as we better formulate this guidance.”

Comments can be sent to Chairman Hogen at NIGC, 1441 L Street, NW, Washington, DC 20005 or faxed to (202) 632-7066.

The NIGC is an independent regulatory agency established within the Department of the Interior pursuant to the Indian Gaming Regulatory Act of 1988.

Source: NIGC