Code of Massachusetts Regulations
205 CMR - MASSACHUSETTS GAMING COMMISSION
Title 205 CMR 138.00 - Uniform Standards of Accounting Procedures and Internal Controls for Gaming
Section 138.08 - Accounting Records
Universal Citation: 205 MA Code of Regs 205.138
Current through Register 1531, September 27, 2024
(1) A gaming licensee shall maintain complete, accurate, and legible records of all transactions pertaining to the revenues and costs for the gaming establishment, including those required in accordance with 205 CMR.
(2) General accounting records shall be maintained on a double entry system of accounting with transactions recorded on the accrual basis. Detailed, supporting, subsidiary records sufficient to meet the requirements of 205 CMR shall also be maintained.
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