Current through Register Vol. 43, No. 39, September 26, 2024
(a)
The internal audit procedures specified in this regulation shall be conducted
on at least a semiannual basis, except for the annual cash count. If a
procedure does not apply to the operations of the facility manager, this fact
shall be noted in the audit report.
(b) Table game audit procedures, which shall
be performed by a member of the facility's audit department, shall include the
following requirements:
(1) Five table
openings and five table closings shall be observed for compliance with the
commission-approved internal controls and this article. The related
documentation shall be reviewed for accuracy and required
information.
(2) A total of 10
table fills and three table credits shall be observed. The observations shall
occur over at least three different gaming days. If a member of the facility's
audit department is unable to observe three credit fills, the staff member
shall verify procedures through interview.
(3) Table game drop and collection procedures
as defined in the commission-approved internal controls and this article shall
be observed and reviewed for two gaming days with one day being a 24-hour
gaming day or a weekend day.
(4)
Soft count procedures for table games and poker drops shall be observed and
reviewed as defined in the commission-approved internal controls and this
article, including the subsequent transfer of funds to the main bank or
vault.
(5) Dice inspection
procedures shall be observed and reviewed as outlined in the
commission-approved internal controls and this article.
(6) Card inspection procedures shall be
observed and reviewed as defined in the commission-approved internal controls
and this article.
(7) Card and dice
inventory control procedures shall be reviewed and verified.
(8) Statistical reports for table game drop,
win, and win-to-drop percentages shall be reviewed to determine if fluctuations
in excess of three percent from the base level are investigated.
(9) Supervision in the pits shall be verified
as required by the commission-approved internal controls and this
article.
(10) Dealer tip
collection, count verification, and recording procedures shall be
observed.
(11) Table game
operations shall be observed to ensure compliance with the commission-approved
internal controls and this article pertaining to table games, including poker.
This observation shall include a representative sample of all table games over
a two-day observation period.
(c) Gaming facility cashiering shall be
verified by a member of the facility's internal audit department to ensure that
any changes to the chip inventory ledgers during the semiannual audit period
are documented and the required signatures are present on the ledger or the
supporting documentation.
(d)
Adjusted gross receipts shall be reconciled by a member of the facility's
internal audit department against the following:
(1) The adjusted gross receipts from the
table games, cage accountability, chip liability, and progressive jackpot
liability. A copy of the reconciliation shall be included in the internal audit
report;
(2) a two-day sample of
gaming source documents, including table fill slips, table credit slips, and
opener or closer slips. These gaming source documents shall also be reviewed in
this process for accuracy and completion, as defined in the commission-approved
internal controls and this article; and
(3) the transactional data in the central
computer system.
(e) On
an annual basis, the internal audit department shall conduct an observation of
a complete physical count of all cash and chips in accordance with guidelines
issued by the executive director. The count shall not be conducted during the
last two months of a fiscal year.
(1) The
executive director shall be notified 30 days in advance of the count. At the
executive director's discretion, commission representatives may be
present.
(2) Management staff may
be notified no more than 24 hours in advance of the count to ensure that
adequate staff is on duty to facilitate access to all areas being
counted.
(3) All count sheets shall
be signed by each individual performing the inventory.
(4) A summary of the inventory total for each
count sheet, along with all shortages and overages and the signed count sheets,
shall be included in the internal audit report.
(5) The cash count of cage windows and of the
main bank shall be conducted by a member of the facility's internal audit
department when the location is closed, unless otherwise approved by the
executive director. (Authorized by and implementing K.S.A. 2008 Supp.
74-8772; effective Jan. 8,
2010.)
