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Gambling-Casinos-Expert Witness-McGhie Consulting

McGHIE CONSULTING
Casinos-Gambling-Management-Design- Marketing-Expert Witness


McGhie Consulting
100 California Ave., Suite 1
Certified Public Accountants
Reno, Nevada 89509, USA
Voice 775-329-2999 Email: mcghie@200.com
Fax 775-329-0271

Background of the Firm

McGhie Consulting was established in 1987 to provide services to the gambling industry. We have been involved with a wide scope of services including computer assisted design of casino floor plans, economic impact studies, management reviews and developing marketing strategies for individual casinos. Our participation in casino consulting has extended to most of the jurisdictions in the United States. The Firm has consulted on gambling issues in Nevada, New Jersey, Mississippi, Louisiana, Illinois, Indiana, Montana, New Mexico, Washington and Kansas.

The expansion of gambling to new areas of the continent has provided us with opportunities to assist in organizing, training, studying, auditing and consulting for most aspects of management related to gaming. The experience and size of the Firm is such that engagements often result from referrals directed by the large casinos' independent accountants. Our experience with casinos and gaming is extensive, including international consulting for clients in Puerto Rico, Bahamas, Cayman Islands, Canouan. New Zealand, Australia, Canada and South Korea. In addition, the President of the Firm has consulted for governmental gaming agencies including the Nevada Gaming Control Board, Nevada Gaming Commission, New Jersey Division of Gaming Enforcement, Montana Gaming Control Division, and internationally for the Compania de Turismo de Puerto Rico, the New Zealand Casino Control Authority, the Societe Des Casinos du Quebec, and the Nova Scotia Gaming Corporation.

McGhie Consulting has been engaged numerous times to prepare financial projections or forecasts for existing hotel casinos or prospective developments. These engagements have occasionally been supported with detailed market analyses to identify a particular niche market or to evaluate the feasibility of a proposed development.

The Firm also has an extensive library of hotel casino leases and management contracts. Using this information, coupled with prior personal experience, the Firm has consulted with various individuals and their attorneys in developing all types of second party contracts. In addition, the Firm has worked with hotel and casino owners to find management companies for the operations.

Resumes
Donald E. McGhie, CPA,-- Feasibility, Planning and Litigation Support
W. Dale McGhie, CPA,-- Compliance and Audit
Wallis Calder,Principal-- Space Planning and Interior Design
Ron Lewis, Consutant-- Marketing and Public Relations


Donald McGhie, CPA


DONALD E. McGHIE, CPA

Education:University of Nevada, Bachelor of Science Degree, Major in Accounting, Minor in Economics, Graduated in 1961

Professional Licenses:Certified Public Accountant, State of Nevada, License # 174
Certificate of Enrollment to practice as an agent before the Nevada State Gaming Control Board and Gaming Commission.

Professional Organizations:Nevada Society of Certified Public Accountants.American Institute of Certified Public Accountants.

Honors:Gaming Hall of Fame Nevada Society of Certified Public Accountants. Co-authored and published the Audit and Accounting Guide for Casinos as a member of the gaming industry special committee for the American Institute of Certified Public Accountants. Member of the Advisory Committee for the Bureau of Business and Economic Development, prior Director of the Advisory Committee for the Study of Gambling and Commercial Gaming and Dean’s Advisory Committee College of Business Administration the University of Nevada.

Experience:Casino consulting performed in Nevada, New Jersey, Colorado, Indiana, Illinois, Mississippi, Kansas, Louisiana, Puerto Rico, the Caribbean and Canada In total, the number of individual casinos involved has exceeded 100.

1987 to Present- President of McGhie Consulting:
Litigation support for legal matters. Qualified six times in Nevada District Court and twice in Federal Bankruptcy Court as an expert in casinos. Engaged as an expert in gaming in six other litigation issues that were settled. Appeared numerous times before the Nevada Gaming Control Board and the Gaming Commission concerning matters related to gaming licenses and proposed gaming regulations. Developing casino marketing strategies and studies to evaluate various individual casino’s or equipment manufacturer’s market: other studies have included the potential gaming market for riverboats in Louisiana and New Orleans, Mississippi, Illinois, Indiana and the economic impact of video lottery machines in New Mexico and Kansas. Estimated loss of profits because of delayed opening of a hotel casino in Cripple Creek, Colorado. Prepared conceptual structural amenity designs, marketing and feasibility studies for hotel casinos, including schedules of projected financial operations.

1986-1987- Chief Operating Officer of Bally's Las Vegas, Nevada.
A 2,832 room hotel with 55,000 square foot casino, 110 table games, 1,000 slot machines, 4,200 employees, with an annual gross in excess of $250,000,000.

1961-1986- Senior Partner in Kafoury, Armstrong Company.
Certified Public Accountants. Largest accounting firm in Nevada. Designed internal control systems for twelve casinos. Conducted research projects to evaluate slot machine mix for casinos. Developed a computerized method to evaluate supply and demand for slot machines, slot machine accounting and maintenance system. Designed and implemented other accounting and information systems for hotel casinos including, food and bar, front desk and reservations, security and surveillance. Developed computerized budgeting systems and participated in training casino personnel in budgeting.

Gaming Regulatory Authorities


Nevada-
Consulted and instructed the Nevada Gaming Control Board in the development and implementation of regulations for the installation of casino internal control systems, audit procedures and reporting standards. Presented testimony before the Control Board and Commission explaining the proposed concepts. Presented training classes for the state agents for three years following the adoption of these regulations. Consulted with the Gaming Commission concerning a special investigation involving hidden ownership and control of a large Las Vegas Strip Hotel Casino.

New Jersey- Consulted and provided 40 hours instruction for the New Jersey Division of Gaming Enforcement Audit Division in casino internal controls and audit procedures.

Puerto Rico-Consulted for the Compania de Turismo of Puerto Rico concerning expanding the number of slot machines, mix of machines, and internal controls for slot machines. Lectured to agency staff and casino managers on methods to evaluate mix and placement of slot machines.

New Zealand-Consulted for the New Zealand Casino Control Authority on a regulatory overview of gaming laws in Nevada and New Jersey.

Quebec-Consulting for the Societe Des Casinos Du Quebec to train internal control managers and supervisors for the Montreal casino that opened in October 1993.

Montana-Compliance auditing for video gambling machine taxes.

Nova Scotia - Review of operations of the Halifax ITT Sheraton Hotel Casino and extensive market study for future gaming for the Nova Scotia Gaming Corporation.

Publications


· "An Economic Impact Teaser, Gaming Tax Rate Issue Misunderstood"International Gaming Wagering Business, 1993.

· "Seventeen Year History of Gaming in Nevada"International Gaming and Wagering Business, 1990.

· "AuditAid"audit research working paper series report #84-003, J.M. Tull School of Accounting, The University of Georgia, 1985.

· Audit and Accounting Guide for Casinos, co-author, the American Institute of Certified Public Accountants, 1984.

· "Developing a Casino's Marketing Plan,"co-author, Public Gaming, October 1983.

· "Planning a Casino,"co-author, Gaming Business, August 1982.

Lecturer

American Institute of Certified Public Accountants, National Institute of Municipal Law Officers, International Association of Gaming Attorneys, International Gaming Business Exposition 89, and various gaming seminars sponsored by the Nevada Society of Certified Public Accountants and the Nevada State Bar Association.
Don@200.com

WALLIS CALDER
Background: Wallis Calder is a Principal of McGhie Consulting. She specializes in commercial interior design, space planning and design management (developing and implementing theme concepts). She began her professional career in design in 1969.
In 1973 she accepted a position as Northern Nevada Manager for Design Center Southwest, a subsidiary of Southwest Gas Company. In 1976 she established her own business and associated with McGhie Consulting in 1987.

Education:University of Oregon, RDH. She graduated in 1962.

Pertinent Experience:Design and installation of theme casinos and support amenities such as restaurant and bars, designed the interiors for a race and sports book, prepared and assisted in computerizing casino floor plans using computer assisted design (CAD) software for Caesar's Tahoe, Bally's Las Vegas, Bally's Reno, Crystal Palace Nassau, a number of proposed casinos, and numerous cruise ships. Developed space plans for hotel casino complexes using statistics to develop a workable balance between casino size, number of games and slot machines, number of rooms, restaurant seats and parking spaces for casinos in Nevada, the Caribbean and the Bahamas. Analysis of proposed permanent and temporary casino development in Halifax, Nova Scotia.

Other Experience:Design of office and furniture selection for IBM in Reno, responsible for all the interior design and design projects for St. Mary's Hospital in Reno since 1986. Governmental clients have included the Nevada Industrial Commission, Human Resources and Services to the Blind.

Publications:"Developing A Casino's Marketing Plan," co-author, Public Gaming, October 1984.
"Planning a Casino", co-author, Gaming Business, August 1982.

Professional Lecturer:Casino design using Computer Assisted Design software, National Gaming Conference, Las Vegas,Nevada.
Wallis@200.com

RON LEWIS
Background:
Ron Lewis is a Consultant specializing in marketing. He has been involved with creative productions and public
relations. He has experience as a news anchor for a television station, script writing, editing and television production. He specializes in short and long form videos primarily related to marketing, education and/or training. Prior to associating with McGhie Consulting, he was the Creative Director for Computer Television Network in Truckee, California.

Education:San Diego State University, Bachelor of Art Degree in 1988 with majors in Economics and Journalism. University of Nevada, Reno 1994. Additional studies in Accounting and Finance.

Pertinent Experience:Analysis of various proposed marketing plans and development of marketing statistics for a hotel casino in Halifax, Nova Scotia. Analysis of financial statements and preparation of pro forma financial statements for a hotel casino in
Colorado.

Other Experience:Developing and running computer analyses of field data gather for environmental clean-up projects. Writing and editing television productions for marketing campaigns.

Other Activities:Serves as a volunteer literacy tutor.
Ron Lewis

McGhie Consulting
100 California Ave., Suite One
Reno, Nevada 89609
Voice (775) 329-2999
Fax (775) 329-0271

DonMcGhie@aol.com
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