Current through Register Vol. 43, No. 52, December 26, 2024
(a) Each facility manager's internal control
system shall include internal controls for cage and main bank accounting. The
internal controls shall be submitted to and approved by the commission
according to K.A.R. 112-104-1. If the facility manager elects to use a
satellite cage, the same requirements shall apply.
(b) The facility manager shall provide the
commission with the start and end times of each cage and main bank
shift.
(c) The assets for which
gaming cashiers are responsible shall be maintained on an imprest basis and
protected from unauthorized access. Gaming cashiers shall lock and secure any
assets that are outside of their direct physical control.
(1) Before redeemed tickets are transferred
from a cage window to the main bank, the gaming cashier shall prepare an
automated system report of the total number and value of the tickets redeemed
at that window and compare that report to physical tickets being transferred to
ensure that they match. Before reimbursing the cashier, the main bank cashier
shall total the tickets received to verify that the dollar amount matches the
amount on the gaming cashier's report or shall compare the tickets to the
report to ensure that all tickets are present.
(2) Only tickets redeemed in the system shall
be forwarded to accounting. If the online validation system ceases to function
through the end of the gaming day and the cage is unable to redeem in the
system any tickets received in the cage that day, these unredeemed tickets
shall have the bar code manually canceled by completely filling in one space of
the bar code with a black permanent marker before being forwarded to accounting
to prevent subsequent automated redemption.
(3) At the end of each shift, the outgoing
gaming cashier shall count all assigned assets and prepare and sign a bank
count sheet listing the inventory. A reconciliation of the opening imprest
amount to the closing inventory total shall be performed. Any variance shall be
documented on the count sheet.
(4)
The incoming gaming cashier shall verify by blind count the closing inventory
and sign the count sheet in the presence of the outgoing gaming cashier,
attesting to accuracy of the information recorded on the sheet. If there is no
incoming gaming cashier, a gaming cashier supervisor or the most senior
supervisor in the department shall verify by blind count the closing inventory
and sign the count sheet in the presence of the outgoing gaming cashier,
attesting to accuracy of the information recorded on the sheet. At the
completion of each shift, the cashier count sheets shall be forwarded to the
main bank cashier.
(d)
If an imprest bank has not been opened for use, a main bank cashier or
supervisor shall count and verify the imprest bank and complete a count sheet
at least once every seven days.
(e)
At the opening of every shift, in addition to the imprest funds normally
maintained by gaming cashiers, each facility manager shall have in the cage a
reserve cash bankroll sufficient to pay winning patrons.
(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.
(g)
(1)
Whenever a gaming cashier, parimutuel teller, or change person exchanges funds
with the main bank cashier, the cashier shall prepare a two-part even exchange
form. The form shall include the following, at a minimum:
(A) The date of preparation;
(C) a designation of which items are being
sent to or received from the main bank;
(D) the type of items exchanged;
(E) the total of the items being
exchanged;
(F) the signature of the
cashier preparing the form requesting the exchange; and
(G) the signature of the cashier completing
the exchange.
(2) If the
exchange is not physically between a gaming cashier, parimutuel teller, or
change person and the main bank, the exchange shall be transported by a
representative of the security department, who shall sign the form upon receipt
of the items to be transported.
(h) Overages and shortages per employee shall
be documented on a cage or bank variance slip, which shall be signed by the
responsible cashier and that person's supervisor. Each variance in excess of
$50 shall be investigated and the result of the investigation shall be
documented. If there is a variance of $500 or more, the commission agent on
duty shall be informed within 24 hours. Repeated shortages by an employee
totaling $500 or more over any seven-day period shall be reported to the
commission agent on duty within 24 hours.
(i) All cashier's paperwork shall include the
date, shift of preparation, and location for which the paperwork was
prepared.
(j) At the end of each
gaming day, the cashiers' original bank count sheet, vault accountability form,
and related documentation shall be forwarded to the accounting department for
verification of agreement of the opening and closing inventories, agreement of
amounts on the sheets with other forms, records, and documents required by this
article, and recording transactions.
(k) Each facility manager shall establish a
training program for gaming cashiers and main bank cashiers, which shall
include written standard operating procedures. No cashier shall be allowed to
individually perform gaming cashier duties until the cashier has completed at
least 40 hours of training. No cashier shall be allowed to individually perform
main bank cashier duties until the cashier has completed at least 80 hours of
training.
(l) Each gaming facility
employee shall clear that individual's hands in view of all persons in the
immediate area and surveillance immediately after the handling of any currency
or gaming chips within the cage, main bank, or count room.
(m) No employee shall be permitted to carry a
pock-etbook or other personal container into any cashiering area unless the
container is transparent. All trash shall be placed in a transparent container
or bag and inspected by security when removed from the cashiering area.