Current through Register Vol. 48, No. 38, September 20, 2024
a) Subject to the approval process outlined
in Section
3000.310, the Internal
Control System shall be updated in a timely manner to reflect changes made by
the Owner Licensee in operating procedures, changes required by the
Administrator and changes recommended by external or compliance auditors. Each
Owner Licensee shall provide copies of its approved Internal Control System and
any modifications of that system to the Administrator.
b) The Internal Control System shall include
a detailed narrative description of the Owner Licensee's Gaming, administrative
and accounting procedures, including without limitation separate sections
comprehensively describing the specific procedures that the Owner Licensee will
follow in meeting the requirements of Section
3000.300.
The procedures shall discuss at a minimum, when applicable, the topics listed
in subsection (c) of this Section. The Board will provide guidelines to further
assist Owner Licensees in meeting the requirements of this Subpart by
maintaining and making available to Owner Licensees and applicants its review
guidelines entitled Minimum Internal Control Standards (MICS).
c) The Internal Control System shall address
the following topics:
1) Submission,
Approval, and Amendment of Internal Control System
2) General and Administrative
A) General - Organization Chart and Job
Duties
B) Management Information
System (MIS)
3)
Sensitive Key Controls
A) General - Location
and Access
B) Sensitive Key
Procedures
C) Sensitive Key Access
List
D) Sensitive Key Log
E) Broken, Lost or Missing Keys
4) Live Games (Table Games)
A) Disposal of Live Gaming Devices, Equipment
and Layout
B) Table
Inventory
C) Opening of Gaming
Tables
D) Shift Change at Gaming
Tables
E) Closing of Gaming
Tables
F) Table Fills
G) Table Credits
H) Accepting Cash at Gaming Tables
I) Markers Issued at Gaming Tables
J) Cards and Dice Control
K) Control over Table Layouts
L) Tips and Gratuities
M) Statistics
5) Rules of the Game - For Each Authorized
Game Played
A) Object of Game and Method of
Play
B) Physical Characteristics of
Gaming Equipment and Table
C)
Permissible Wagers and Payout Odds
D) Inspection Procedures for Gaming
Equipment
E) Collection of Bets and
Payout Procedures
F) Dispute
Arbitration
G) Suspected Cheating
Procedures
H) Dealer
Relief
I) Suspected Defective or
Malfunctioning Equipment
J) For
Games Using Cards
i) Shuffling
Procedures
ii) Card Cutting
Procedures
iii) Dealing and Taking
Card Procedures
iv) Burning Cards
Procedures
6)
Electronic Gaming Devices (EGDs)
A) General -
EGD Access and Computer Monitoring Procedures
B) Voucher Systems
C) Printer Paper Replacement
D) Hopper Fills
E) Hand-Paid Payouts
F) Other EGD Occurrences
G) Issuance of Markers at EGDs
H) Location, Conversion and Movement of
EGDs
I) Resetting/Clearing the
Random Access Memory (R.A.M.)
J)
Statistics
7) Live Games
and EGD Drops and Counts
A) Drop Devices,
Separate Drop and Count Procedures
B) Table Game Drop Box
Characteristics
C) Emergency Table
Game Drop Boxes
D) EGD Drop Bucket
Characteristics
E) Bill Validator
Drop Box Characteristics
F)
Emergency Bill Validator Drop Boxes
G) Collection/Transportation of Drop
Devices
H) Soft and Hard Count
Rooms Characteristics
I) Count
Standards
J) Weight Scale Standards
(Hard Count)
K) Counting and
Recording Drops
8)
Casino Cashiering and Credit
A) Fills,
Credits, Markers, Payouts and Drops
B) Location and Functions
C) Casino Cage Accountability
D) Main Bank/Vault Accountability
E) Even Exchanges
F) Chip and Token Inventories
G) Credit Transactions
H) Issuance of Markers
I) Redemption and Consolidation of
Markers
J) Redemption of
Vouchers
K) Customer Deposits and
Withdrawals
L) Check Cashing
Privileges
M) Returned
Checks
N) Other Cash
Transactions
O) Redemption of
Gratuities for Non-Gaming Employees
P) Exchange of Foreign Tokens
Q) Coupon Redemption and Other Complimentary
Distribution Programs
9)
Casino Accounting
A) Accounting
Records
B) Controls over Locked
Accounting Box
C) Storage of Unused
Forms
D) Signature
Records
E) Deposit of Admission Tax
and Wagering Tax
F) Sensitive Key
Logs
G) Complimentary
Services
H) Procedures for
Monitoring and Reviewing Gaming Operations
I) Casino Accounts Receivable
J) Monthly Reporting Requirements
10) Admissions
Admission Procedures and Computation of Admission Tax
11) Currency Transaction Reporting
A) Reporting Requirements, Federal and State
Regulations, Alternative Systems
B)
Reportable Transactions
C)
Obtaining and Verifying Identification
D) Logging Cash Transactions
E) Circumvention of Currency Transaction
Reporting Requirements
F) Currency
Transaction Reports
G) Surveillance
Photographs
12) Internal
Audit
A) Independent Internal Audit
Department
B) Required Internal
Audits
C) Reporting
Guidelines
D) Review of Changes to
the ICS
13) Surveillance
A) Independent Surveillance
Department
B) Surveillance Room
Access and Control
C) Daily
Operations
D) Chain of
Evidence
14) Security
A) Security Department
B) Notice to Gaming Board
C) Detailed Procedures for:
i) Case Number System/Incident
Reports
ii) Lost Badges/Temporary
Badges
iii) Visitor/Vendor
Badges
iv) Use of Metal
Detectors
v) Fund Transfer
Control
vi) Power Failure/Camera
Outage
vii) Enforcement of Gambling
Restrictions/21 Years Old Minimum
viii) Firearms Prohibition
ix) Alcohol Beverage Control
x) Disorderly/Disruptive Patrons
xi) Trespass Policy
xii) Handling of Emergencies
xiii) Eviction Procedures
15) Purchasing and
Contract Administration
A) General - Purchases
and Contracts, Leases, Management Contracts, Owners
B) Statement of Policy
C) Normal Purchasing Transactions
D) Capital Expenditures
E) Related Party Transactions
16) Forms
A) Forms Index
B) General - Forms Requirements
C) Signatures
D) Control of Forms
E) Numbering
F) Manual Forms Dispensers
G) Voiding Forms
H) Forms Description
