(f) The cage, any satellite cage, and the
main bank shall be physically segregated by personnel and function as follows:
(1) Gaming cashiers shall operate with
individual imprest inventories of cash, and their functions shall include the
following:
(A) The receipt of cash and cash
equivalents from patrons in exchange for cash according to K.A.R.
112-104-12;
(B) the receipt of
personal checks for gaming and non-gaming purposes from patrons in exchange for
cash, subject to any limitations on amount required by the commission according
to K.A.R. 112-104-10;
(C) the
receipt of cash, cash equivalents, checks issued by the facility manager,
annuity jackpot checks, wire transfers, and cashless fund transfers from
patrons to establish a patron deposit according to K.A.R. 112-104-13;
(D) the receipt of patron deposit forms from
patrons in exchange for cash according to K.A.R. 112-104-13;
(E) the preparation of jackpot payout slips
in accordance with this regulation and K.A.R. 112-104-21;
(F) the receipt of gaming tickets from
patrons or from authorized employees who received gaming tickets as gratuities,
in exchange for cash; and
(G) the
issuance of cash to automated bill breaker, gaming ticket, coupon redemption,
and jackpot payout machines in exchange for proper documentation.
(2) The main bank cashier
functions shall include the following:
(A) The
receipt of cash, cash equivalents, gaming tickets, jackpot payout slips, and
personal checks received for gaming and non-gaming purposes from gaming
cashiers in exchange for cash;
(B)
the receipt of cash from the count rooms;
(C) the receipt of personal checks accepted
for gaming and non-gaming purposes from gaming cashiers for deposit;
(D) the preparation of the overall cage
reconciliation and accounting records. All transactions that are processed
through the main bank shall be summarized on a vault accountability form and be
supported by documentation according to the following:
(i) At the end of each shift, the outgoing
main bank cashier shall count the inventory and record the inventory detail and
the total inventory on a vault accountability form. The main bank cashier shall
also record the amount of each type of accountability transaction, the opening
balance, the closing balance, and any variance between the counted inventory
and the closing balance. If there is more than one main bank cashier working
during a shift, each cashier shall participate in the incoming count and the
outgoing count for that shift; and
(ii) a blind count of the inventory shall be
performed by the incoming main bank cashier. The incoming main bank cashier
shall sign the completed vault accountability form attesting to the accuracy of
the information in the presence of the outgoing main bank cashier. If there is
no incoming main bank cashier, a cage supervisor shall conduct the blind count
and verification and sign the completed vault accountability form in the
presence of the outgoing main bank cashier;
(E) the preparation of the daily bank deposit
for cash, cash equivalents, and personal checks;
(F) the issuance, receipt, and reconciliation
of imprest funds used by gaming cashiers, parimutuel tellers, and change
persons;
(G) the collection of
documentation that is required by these regulations to establish the
segregation of functions in the cage;
(H) the responsibility for the reserve cash
bankroll;
(I) the receipt of
unsecured currency and unsecured gaming tickets and preparation of related
reports; and
(J) the issuance,
receipt, and reconciliation of imprest funds used by any redemption kiosk,
which shall be done according to the following requirements:
(i) Redemption kiosks shall be maintained on
an imprest basis on the main bank accountability form and shall be counted down
and reconciled within 24 hours of adding funds to or removing funds from the
redemption kiosk. In order to reconcile the redemption kiosk, all currency,
tickets, and coupons remaining in the redemption kiosk shall be removed,
counted, and compared to the redemption kiosk report that lists the amount of
each item that should have been in the redemption kiosk. Each redemption kiosk
shall be reconciled at least once every three days regardless of activity at
that kiosk. If redemption kiosks are used for any other type of transaction,
including providing automated teller machine functions, corresponding reports
shall be printed and reconciled during the kiosk reconciliation. The internal
controls shall include a record of the name of each person who performs the
count and reconciliation. All kiosk counts shall be performed under dedicated
surveillance coverage in the count room or main bank and shall be documented.
The reconciliation of the redemption kiosk shall be documented and signed by
the employee performing the reconciliation;
(ii) the main bank shall have a designated
area for the preparation of currency cassettes and a designated storage area
for cassettes that contain cash. Both locations shall be described in the
internal controls. The designated preparation area shall have overhead,
dedicated surveillance coverage. The storage area of the cassettes shall have
dedicated surveillance coverage to record the storage and retrieval of currency
cassettes. The storage area shall be locked when cassettes are not being
removed or added to the area. Empty currency cassettes shall not be stored with
the currency cassettes containing cash;
(iii) all currency cassettes used in kiosks
shall be filled with currency by a main bank cashier. The amount of currency to
be placed in the cassettes shall be counted by the main bank cashier and placed
in the cassette. A pre-numbered tamper-resistant seal that secures the cash in
each cassette shall be immediately placed on the cassette. The type of seal
shall be submitted to the commission director of security for prior approval.
All cassettes that contain currency and are not immediately placed in a kiosk
shall be stored in the designated storage area;
(iv) a currency cassette log shall be
maintained and updated each time currency cassettes are sealed. The log shall
contain the following information: date, time, seal number, cassette number,
amount of currency in the cassette, denomination of currency in the cassette,
and signature of the main bank cashier who prepared the cassette;
(v) each cassette shall be labeled with the
required dollar denomination for that cassette and a unique cassette number.
The label shall be clearly visible to surveillance during the fill
process;
(vi) each individual
transporting currency cassettes outside of the cage shall be escorted by
security;
(vii) only cassettes
properly prepared and sealed in the main bank shall be used to place currency
in the redemption kiosk. A seal may be broken before the count and
reconciliation only if there is a machine malfunction. If a seal must be broken
before the redemption kiosk is reconciled due to a malfunction, the cassette
shall be brought to the main bank with security escort before the seal is
broken. The seal shall be broken under surveillance coverage. Once the cassette
is repaired, the funds shall be recounted and resealed by the main bank
cashier;
(viii) the individual who
removed the seal on the cassette in order to perform the count of the cassettes
shall record the seal number of all cassettes used in the kiosk since the last
reconciliation on the count and reconciliation documentation;
(ix) the individual who reconciles the
redemption kiosk shall not be one of the individuals who initially prepared the
currency in any of the cassettes used in the kiosk since the last
reconciliation; and
(x) if
cassettes need to be replaced during the gaming day before the redemption kiosk
is dropped and reconciled, the individual cassettes that are replaced and that
still contain currency shall be locked in a storage area designated in the
internal controls. This storage area shall be separate from the storage area of
filled cassettes.
