Current through Register Vol. 43, No. 39, September 26, 2024
(a) Each facility
manager's internal control system shall include internal controls for
retention, storage, and destruction of books, records, and documents.
(b) For the purposes of this regulation,
"books, records, and documents" shall mean any book, record, or document
pertaining to, prepared in, or generated by the operation of the gaming
facility, including all forms, reports, accounting records, ledgers, subsidiary
records, computer-generated data, internal audit records, correspondence, and
personnel records required by this article to be generated and maintained by
this article. This definition shall apply without regard to the medium through
which the record is generated or maintained, including, paper, magnetic media,
and encoded disk.
(c) The facility
manager shall ensure that all original books, records, and documents pertaining
to the operation of a gaming facility meet the following requirements:
(1) Are prepared and maintained in a
complete, accurate, and legible form. Electronic data shall be stored in a
format that ensures readability, regardless of whether the technology or
software that created or maintained the data has become obsolete;
(2) are retained at the site of the gaming
facility or at another secure location approved under subsection (e);
(3) are kept available for inspection by
agents of the commission and the Kansas lottery during all hours of
operation;
(4) are organized and
indexed in a manner to provide accessibility upon request to agents of the
commission and the Kansas lottery; and
(5) are destroyed only after expiration of
the minimum retention period specified in subsection (d). However, upon the
written request of a facility manager and for good cause shown, the destruction
at an earlier date may be permitted by the executive director.
(d) Each facility manager shall
retain the original books, records, and documents for at least seven years,
with the following exceptions:
(1) Gaming
tickets reported to the commission as possibly counterfeit, altered, or
tampered with shall be retained for at least two years.
(2) Coupons entitling patrons to cash or LFG
credits, whether unused, voided, or redeemed, shall be retained for at least
six months.
(3) Voided gaming
tickets and gaming tickets redeemed at a location other than an LFG or a kiosk
shall be retained for at least six months.
(4) Gaming tickets redeemed at an LFG or a
kiosk shall be retained for at least 30 days.
(e) Any facility manager may request, in
writing, that the executive director approve a location outside the gaming
facility to store original books, records, and documents. The request shall
include the following:
(1) A detailed
description of the proposed off-site facility, including security and fire
safety systems; and
(2) the
procedures under which the commission and the Kansas lottery will be able to
gain access to the original books, records, and documents retained at the
off-site facility.
(f)
Any facility manager may request in writing that the executive director approve
an unalterable media system for the copying and storage of original books,
records, and documents. The request shall include a description of the
following:
(1) The processing, preservation,
and maintenance methods that will be employed to ensure that the books,
records, and documents are available in a format that makes them readily
available for review and copying;
(2) the inspection and quality control
methods that will be employed to ensure that the media, when displayed on a
viewing machine or reproduced on paper, exhibit a high degree of legibility and
readability;
(3) the accessibility
by the commission and the Kansas lottery at the gaming facility or other
location approved by the executive director and the readiness with which the
books, records, or documents being stored on media can be located, read, and
reproduced; and
(4) the
availability of a detailed index of all stored data maintained and arranged in
a manner to permit the location of any particular book, record, or document,
upon request.
(g)
Nothing in this regulation shall be construed as relieving a facility manager
from meeting any obligation to prepare or maintain any book, record, or
document required by any other federal, state, or local governmental body,
authority, or agency.
