Headquarters | Billings, Montana |
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No. of offices | 4 |
No. of employees | 70 [1] |
Major practice areas | Tribal accounting, gaming accounting, governmental accounting and related auditing |
Key people | Joseph Eve, Todd Timboe, Tiffany Madden, Grant Eve (partners) |
Revenue | US $11,000,000 [1] |
Date founded | 1985 [1] |
Founder | Joseph Eve |
Company type | Accounting |
Website | www |
Wipfli/Joseph Eve, Certified Public Accountants is an American public accounting firm with approximately 70 employees practicing in 28 states. The firm is unique in that it focuses on the specialty niche of tribal accounting, which accounts for about 95% of its business, and holds about 60 of the US 290 Indian tribes as clients. [1] [2] On October 1, 2017, Joseph Eve merged with Milwaukee-based Wipfli, one of the top 20 accounting and business consulting firms in the United States. [3]
The firm has taken part in events such as testimony about online gaming before the United States Senate Committee on Indian Affairs. [4] In particular, Daniel Akaka, United States Senator representing Hawaiʻi, has shown interest in topics such as Indian and Internet Gaming, and has held oversight meetings with Joseph Eve's partner Grant Eve as an expert witness in the oversight hearing on the future of internet gaming and what is at stake for tribes in November 2011. [5] The National Indian Gaming Association's whitepapers on internet gaming is prepared primarily by the firm, [6] and the firm has continued to be involved in Indian gaming accounting technology development [7] and tribal accounting issues, such as the Rosebud Sioux Casino case [8] and state online lottery accounting. In August 2012, Joseph Eve partner Grant Eve and Consultant Ehren Richardson was chosen to speak before the National Indian Gaming Association Subcommittee on Internet gaming, in which he stressed that "Internet Gaming is here"; and pointed out facts such as Facebook UK launching iGaming slots and MGM Resorts launching MyVegas on Facebook. [9]
Although the firm began with governmental auditing, the firm has been heavily involved in accounting issues surrounding the Indian Gaming Regulatory Act, which sparked demand for auditing services and outlines rules for tribal gaming operations. [10]
In July 2012, Joseph Eve made a presentation at the Great Plains Conference regarding the Department of Justice 2011 notice that clarified state online lotteries were not prohibited. [11]
In 2013, the firm joined with the gaming software company Newave to release NWJE University, an online software product initially designed to train casino employees on Title 31 compliance online. [12]
Native American gaming comprises casinos, bingo halls, and other gambling operations on Indian reservations or other tribal lands in the United States. Because these areas have tribal sovereignty, states have limited ability to forbid gambling there, as codified by the Indian Gaming Regulatory Act of 1988. As of 2011, there were 460 gambling operations run by 240 tribes, with a total annual revenue of $27 billion.
The Sac and Fox Nation is the largest of three federally recognized tribes of Sauk and Meskwaki (Fox) Indian peoples. Originally from the Lake Huron and Lake Michigan area, they were forcibly relocated to Oklahoma in the 1870s and are predominantly Sauk. The "Sac and Fox OTSA" is the land area in Oklahoma governed by the tribe.
Online casinos, also known as virtual casinos or Internet casinos, are online versions of traditional casinos. Online casinos enable gamblers to play and wager on casino games through the Internet. It is a prolific form of online gambling.
The Native Hawaiian Government Reorganization Act of 2009 S1011/HR2314 was a bill before the 111th Congress. It is commonly known as the Akaka Bill after Senator Daniel Akaka of Hawaii, who proposed various forms of this bill after 2000.
The Alabama or Alibamu are a Southeastern culture people of Native Americans, originally from Alabama. They were members of the Muscogee Creek Confederacy, a loose trade and military organization of autonomous towns; their home lands were on the upper Alabama River.
The Sault Ste. Marie Tribe of Chippewa Indians, commonly shortened to Sault Tribe of Chippewa Indians or the more colloquial Soo Tribe, is a federally recognized Native American tribe in what is now known as Michigan's Upper Peninsula. The tribal headquarters is located within Sault Ste. Marie, the major city in the region, which is located on the St. Marys River.
The Jack Abramoff Indian lobbying scandal was a United States political scandal exposed in 2005; it related to fraud perpetrated by political lobbyists Jack Abramoff, Ralph E. Reed Jr., Grover Norquist and Michael Scanlon on Native American tribes who were seeking to develop casino gambling on their reservations. The lobbyists charged the tribes an estimated $85 million in fees. Abramoff and Scanlon grossly overbilled their clients, secretly splitting the multi-million dollar profits. In one case, they secretly orchestrated lobbying against their own clients in order to force them to pay for lobbying services.
The Rosebud Indian Reservation is an Indian reservation in South Dakota, United States. It is the home of the federally recognized Rosebud Sioux Tribe, who are Sicangu, a band of Lakota people. The Lakota name Sicangu Oyate translates as the "Burnt Thigh Nation", also known by the French term, the Brulé Sioux.
The Indian Gaming Regulatory Act is a 1988 United States federal law that establishes the jurisdictional framework that governs Indian gaming. There was no federal gaming structure before this act. The stated purposes of the act include providing a legislative basis for the operation/regulation of Indian gaming, protecting gaming as a means of generating revenue for the tribes, encouraging economic development of these tribes, and protecting the enterprises from negative influences. The law established the National Indian Gaming Commission and gave it a regulatory mandate. The law also delegated new authority to the U.S. Department of the Interior and created new federal offenses, giving the U.S. Department of Justice authority to prosecute them.
In the United States, gambling is subject to a variety of legal restrictions. In 2008, gambling activities generated gross revenues of $92.27 billion in the United States.
The National Indian Gaming Commission is a United States federal regulatory agency within the Department of the Interior. Congress established the agency pursuant to the Indian Gaming Regulatory Act in 1988.
Pokagon Band of Potawatomi Indians are a federally recognized Potawatomi-speaking tribe based in southwestern Michigan and northeastern Indiana. Tribal government functions are located in Dowagiac, Michigan. They occupy reservation lands in a total of ten counties in the area.
The impact of Native American gaming depends on the tribe and its location. In the 1970s, various tribes took unprecedented action to initiate gaming enterprises. In this revitalization of the Native American economy, they created a series of legal struggles between the federal, state, and tribal governments. Gaming has stimulated tribal economies by providing jobs and generating revenue but has also been controversial through its threat to tribal sovereignty, disputes over the negative impact of gaming, and a loss of Native American culture. The Indian Gaming Regulatory Act was passed in 1988 to secure collaboration between the states and tribes and also for the federal government to oversee gaming operations.
Carcieri v. Salazar, 555 U.S. 379 (2009), was a case in which the Supreme Court of the United States held that the federal government could not take land into trust that was acquired by the Narragansett Tribe in the late 20th century, as it was not federally recognized until 1983. While well documented in historic records and surviving as a community, the tribe was largely dispossessed of its lands while under guardianship by the state of Rhode Island before suing in the 20th century.
The Connecticut Indian Land Claims Settlement was an Indian Land Claims Settlement passed by the United States Congress in 1983. The settlement act ended a lawsuit by the Mashantucket Pequot Tribe to recover 800 acres of their 1666 reservation in Ledyard, Connecticut. The state sold this property in 1855 without gaining ratification by the Senate. In a federal land claims suit, the Mashantucket Pequot charged that the sale was in violation of the Nonintercourse Act that regulates commerce between Native Americans and non-Indians.
Pearl Casias is a member of the Southern Ute Indian Tribal Council and former Tribal Judge. In 2011, she was elected to be the first female Chairperson of the Southern Ute Tribal Council.
The Koi Nation of the Lower Lake Rancheria is a federally recognized tribe of Southeastern Pomo people in northern California. Their name for their tribe is Koi Nation of Northern California, from their traditional village, Koi, once located on an island in Clear Lake.
The Kickapoo Tribe of Indians of the Kickapoo Reservation in Kansas is one of three Federally recognized tribes of Kickapoo people. The other Kickapoo tribes in the United States are the Kickapoo Traditional Tribe of Texas and the Kickapoo Tribe of Oklahoma. The Tribu Kikapú are a distinct subgroup of the Oklahoma Kickapoo and reside on a hacienda near Múzquiz Coahuila, Mexico; they also have a small band located in the Mexican states of Sonora and Durango.
The Michigan Gaming Control Board (MGCB) is a gaming control board in Michigan that provides oversight of the state's gaming industry, which was founded and authorized by statewide voting in November 1996.
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