Kansas Administrative Regulations
Agency 112 - KANSAS RACING AND GAMING COMMISSION
Article 104 - MINIMUM INTERNAL CONTROL SYSTEM
Section 112-104-9 - Complimentaries
Current through Register Vol. 43, No. 52, December 26, 2024
(a) Each facility manager's internal control system shall include internal controls for the authorization, issuance, recording, and auditing of complimentaries, including cash and noncash gifts. The internal controls shall be submitted according to K.A.R. 112-104-1. These internal controls shall include the procedures by which the facility manager delegates to its employees the authority to approve the issuance of complimentaries and the procedures by which conditions or limits that may apply to this authority are established and modified, including limits based on relationships between the authorizer and recipient.
(b) On a daily basis the facility manager shall record the name of each patron provided with complimentaries, the category of service or item, the value of the services or items provided to each patron or that patron's guests as calculated in accordance with subsection (d), and the license number of the employee authorizing the issuance of the services or items. For the purposes of this regulation, "guest" shall mean any person who receives complimentaries as a result of that person's relationship with the patron receiving the primary complimentaries. Upon request, a copy of this daily report shall be submitted to the commission.
(c) The internal audit department shall review the reports required in subsection (b) at least monthly. These reports shall be made available to the commission, audit committee of the board of directors, and any other entity designated by the executive director, upon request.
(d) All complimentaries shall be valued and recorded as follows:
(e) Complimentaries that are cash gifts shall include the following:
(f) The facility manager shall report to the commission on a quarterly basis both the dollar amount of and number of patrons provided with each category of complimentaries. The complimentaries reported shall be separated into categories for rooms, food, beverage, travel, cash gift, non-cash gift, and other services or items.
(g) If cash and non-cash complimentaries issued to a patron or the patron's guest or guests have a value of $600.00 or more, the facility manager shall meet the following requirements, in addition to those in subsection (f):
(h) All cash complimentaries shall be disbursed directly to the patron by a gaming cashier at the cage after receipt of appropriate documentation or in any other manner approved by the executive director.
(i) No facility manager shall permit any employee to authorize the issuance of cash or non-cash complimentaries with a value of $1,000.00 or more, unless the employee is licensed and functioning as a level I employee.
(j) Each facility manager shall submit to the commission a report listing the name of each patron who has received $1,000.00 or more in cash and non-cash complimentaries, including amounts received by the patron's guests within a calendar month. Each report shall be filed within five business days and shall include the total amount of cash or non-cash complimentaries provided to each patron and the patron's guests.