Donald E. McGhie, CPA Retired


Certified Public Accountants  7750 West 4th. Street, Ste. 180,  Reno, Nevada 89523, USA

experexpert witness,gambling consultant,native American casino Indian consultant,accountant,Indian Casinos,casino


Gambling and Gaming Casino Consultant
Expert Witness
Litigation Consultant Accountant
Gambling Systems
Economic Impact Studies - Feasibility Studies, Study
Forensic Consultant Accountant

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

Professional Licenses:    Certified Public Accountant, State of Nevada, 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, Elected in 1995


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.

Prior 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.

Casino consulting performed in the United States, Puerto Rico, the Caribbean, Canada and South Korea. In total, the number of individual casinos involved has exceeded 100. Consulting for governmental regulatory agencies including the Nevada Gaming Control Board and the Commission, the New Jersey Division of Gaming Enforcement, the Montana Gaming Control Division, 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.

1987 to Present- President of McGhie Consulting

Litigation support for legal matters. Qualified six times in Nevada District Court, twice in Federal Bankruptcy Court and the US District Court in Indiana as an expert in casinos. Engaged as an expert in gaming in seven other litigation issues that were settled.

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, the economic impact of gaming in New Mexico, Kansas, New York and Oklahoma and preparation of financial projections for a large Hotel Casino in Colorado.

Consulting with Native American casinos develop economic impact studies in New York and Oklahoma, consulted on hold percentage for twenty=one games for Indian casino in California. Acquiring financing have included a trip to Japan to meet with Nippon Credit Bank; financial consulting on casino leases and management contracts.

Preparing conceptual structural amenity designs, marketing and feasibility studies for hotel casinos, including schedules of projected financial operations in the US, Caribbean and South Korea.

 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.

Prior to 1986- Senior Partner in Kafoury, Armstrong & Company, Certified Public Accountants. Largest accounting firm in Nevada.

Financial and operational auditing, income tax consulting and management advisory services for various industries with particular emphasis on the hotel and casino industry.

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.

Prepared feasibility and marketing studies for numerous casinos. Participated in preparing rate studies for utilities subject to the rules of the Nevada Public Service Commission.

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.

New Jersey- Consulted and instructed 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- Consulting on audit of video poker, keno and bingo automated gambling machines for the Attorney Generals Office

Nova Scotia- Consulting and feasibility study for the Nova Scotia Gaming Corporation concerning the Halifax Permanent Casino.

 Other Experience:

State of Nevada System - Partner-in-Charge of computer program changes, documentation, training and installing of the Financial Information and Reporting System (FMIRS), designed daily on-line cash reporting system for the Treasurer, conducted management audit of the Department of Highways and developed organizational plan and budget for the Controller's Office. Presented testimony before Nevada Legislative Committees as part of all of these engagements.

University of Nevada - Managed the annual audit and examination of the general purpose financial statements, established overhead allocation rates, designed system to reconcile travel advances and designed special reports on the financial accounting system.


"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.


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, the Nevada State Bar Association and the World Gaming Congress. 


Certified Public Accountants  7750 West 4th. Street, Ste. 180,  Reno, Nevada 89523, USA

Voice 775-329-2999       Fax 775-746-3291   


Nevada Gaming Statistics, Research Papers, and Casino Leases and

Principles of Casino Marketing,  Jim Kilby, University of Nevada Las Vegas     Email

McGhie Consulting

Background of the Firm


McGhie Consulting was established in 1987 to provide services to the gaming 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 gaming consulting has extended to most of the jurisdictions in the United States. The Firm has consulted on gaming issues in Nevada, New Jersey, Mississippi, Louisiana, Illinois, Indiana, Montana, New Mexico, Washington, New York 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, New Zealand, Australia, Canada and South Korea.

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.

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.

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. The Firm has developed template procedure manuals for surveillance, training dealers, supervisory personnel and gaming departments. In addition, the Firm has worked with hotel and casino owners to find management companies for the operations.


McGhie Consulting Resumes

W. Dale McGhie, CPA


University of Nevada, Bachelor of Science Degree. He majored in Accounting with a minor in Finance and graduated in 1969.


Dale McGhie is a Certified Public Account and a Principal of McGhie Consulting. He also has a Certificate of Enrollment to practice as an agent before the Nevada Gaming Commission and the State Gaming Control Board. He has been qualified as an expert in casino accounting in the Nevada District Court. His casino experience includes clients in both Nevada and New Jersey.

Pertinent Experience:

Reviewed major litigation concerning damages claimed by a large international hotel casino. Managed financial and internal control audits of numerous hotel casinos in Nevada; was temporarily assigned to Ernst & Young, CPA's, to assist in the internal control submission and implementing the internal controls prior to and during the opening of Bally's Park Place in Atlantic City; managed development of feasibility and forecasting studies for numerous casinos and reviewed internal control submission for casinos in Nevada.

Other Experience:

Partner in Kafoury, Armstrong and Company, Certified Public Accountants from 1969-1985. His duties were diversified and he had considerable experience in income tax, auditing and management consulting. Prior to obtaining his accounting degree, he was an engineer for the Nevada Department of Highways and served two years in the US Army as a specialist in cryptology with a top secret clearance.

Professional Memberships-   Nevada Society of Certified Public Accountants


Wallis Calder, Designer 


University of Nevada, University of Oregon, RDH. She graduated in 1962.


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.

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. She is presently engaged in the space planning for a hotel casino in South Korea and Indian casinos in California.

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.

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. Presently engaged by a large mutli-office law firm in Nevada. Governmental clients have included the Nevada Industrial Commission, Human Resources and Services to the Blind.


"Developing A Casino's Marketing Plan," co-author, Public Gaming, October 1984.

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


Casino design using Computer Assisted Design software, National Gaming Conference, Las Vegas, Nevada.


Ron Lewis, Consultant


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, Finance, Real Estate and C++ Programming.


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.

Pertinent Experience:

Writing and editing television productions for marketing campaigns. Assisted in feasibility studies for permanent casino in Halifax, expanding hotel casino in Reno, Nevada, litigation support on a riverboat in Indiana and lease compliance audit for a large hotel casino in Nevada. Design and implementation of a cash control system for a large ski resort, review of internal controls and slot machine statistics for a Reno casino. Participated in a feasibility study for an Australian casino operator to establish a gaming operation in Nevada. Presently involved in developing the marketing plan for hotel casino in South Korea.

Other Experience:

Developing and running computer analyses of field data gathered for environmental clean-up projects. Designed database management system for retail sales, customer history and inventory control system using Access. Designed and developed Internet web sites for international sales organization and an informational site for a local church. Designed and implemented an online database to record and compute outside salesman commission for a large regional payroll service organization.


"Casino Design and Development/Management Issues",  published in the June 1998 issue of Gaming & Leisure International of London, England.

McGhie Consulting, Casino Consultants, Casino Design,


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