Indiana Administrative Code
Title 68 - INDIANA GAMING COMMISSION
Article 15 - ACCOUNTING RECORDS AND PROCEDURES
Rule 8 - Internal Audit Procedures
Section 8-3 - Examination of live gaming device documents
Current through September 18, 2024
Authority: IC 4-33-4-1; IC 4-33-4-2; IC 4-33-4-3
Affected: IC 4-33
Sec. 3.
The riverboat licensee shall establish procedures for the internal audit department or its equivalent to review, on a sample basis, the compliance with the internal control system for live gaming devices that have been submitted in accordance with 68 IAC 11 and 68 IAC 15. The procedures shall be performed quarterly and shall include, at a minimum, the following:
(1) Trace live gaming device fills and credits slip originals to duplicate copies and to orders for fills and credits to verify agreement.
(2) Review the live gaming device fills and credits slips for the proper number of signatures, proper level of authorization, date-time stamps, and accurate arithmetic.
(3) Verify and account for the numerical sequence of the live gaming device fills and credits slips.
(4) Review all voided live gaming device fills and credits for appropriate handling and required number of authorized signatures. Assure that all appropriate forms are attached.
(5) Verify that credits and fills are properly recorded for the computation of win.
(6) Trace opening drop cards to the previous shift's closing inventory slip to verify agreement and test for completeness and propriety.
(7) Trace fills and credits, opening and closing table chip inventories, and marker transactions to the master gaming reports.
(8) Trace the detail from the master gaming report into the accounting entries recording the transactions and to the total cash summary.
(9) Test online fill, credit and soft count system for compliance. Test the central computer system for the proper recording of the transactions.
(10) Any other procedures deemed necessary by the executive director or the commission to ensure compliance with the Act and this title.
