Current through September 24, 2024
(a) Maintenance
of the slot machine computer data files shall be performed by the Accounting
department. Alternatively, maintenance of the theoretical hold percentage for
each slot machine may be performed by slot supervisory employees if sufficient
documentation is generated and it is randomly verified by the Accounting
Department. Note: Slot machine computer data files include updates to reflect
additions, deletions or movements of slot machines, the theoretical hold
percentages, coin-in amounts, drop amounts, payout amounts, fill amounts and
win amounts for each slot machine. The slot audit shall be conducted by someone
independent of the slot operations. Accounting/Audit employees shall review
exception reports for all computerized slot systems on a daily basis for
propriety of transactions and unusual occurrences. All noted improper
transactions or unusual occurrences are investigated with the results
documented.
(b) The Accounting
department shall daily:
1. Review all system
jackpot payout and hopper fill override slips, manual jackpot payout and hopper
fill slips, and voided transactions for proper completion.
2. Reconcile the hopper fill slips to each
slot machine and hopper fill computer generated report.
3. For licensees that utilize a computerized
system that monitors slot reserve fill cabinet door openings and a slot
computerized system that initiates a hopper fill slip, and as such, only one
person is involved in transferring funds from the slot reserve fill cabinet to
the slot machine hopper, the following procedures must be performed daily:
i. Reconcile the total dollar amount of slot
machine hopper fill slips to the total dollar amount of transfers recorded on
the cage/booth accountability documentation for funds transferred from the
cage/booth to the slot reserve fill cabinets.
ii. Review the appropriate system reports to
confirm that two individuals were involved in placing funds into the slot
reserve fill cabinet as a result of a slot machine hopper fill.
iii. Reconcile the jackpot payout slips to
the slot machine and jackpot payout computer generated report.
4. Verify that the correct total
for jackpot payouts and hopper fills are recorded in the accounting records
used to prepare the win or loss for each slot machine.
5. For weigh scale interface systems and
currency counter interface systems, for each drop period accounting/audit
employees shall compare the totals on the weigh tape/currency counter report to
the system-generated weigh/currency count, recorded in the slot statistical
report. Discrepancies should be resolved prior to generation/distribution of
slot count reports and the slot analysis report. Each slot machine shall
maintain its separate accountability; and variances between the physical count
and the metered counts must be investigated immediately. Explanation for these
variances must be documented and retained.
6. Reconcile issued, voided, and redeemed
tickets to the unpaid and expired tickets dollar amount using the reports
produced by the system. Investigate and document any variance noted.
7. Calculate and record the win or loss for
each slot machine.
8. Explain and
report for corrections apparent meter malfunctions to the slot department and
all significant differences between meter readings and amounts recorded. Meter
readings shall only be altered to correct amounts that were determined to be
unreasonable. When meter amounts are corrected, indicate the correct amount in
the appropriate on-line slot metering system report.
9. Report to the Slot department slot
machines which are suspected of not communicating properly with the computer
monitoring system.
10. The Slot
department shall respond in writing no later than 72 hours for all exceptions
reported by the Accounting department.
11. Compare for agreement all copies of the
jackpot payout slips, hopper fill slips, and appropriate request slips with
each other and to triplicates or stored data. Review for the appropriate number
of signatures. On a sample basis, review the propriety of signatures.
12. Account for by series number all jackpot
payout and hopper fill slips.
(c) Accounting shall monthly:
1. Perform an audit of at least 10% of all
compartments to ensure the proper number of hopper fill bags is accounted for.
Any request for hopper fill slips left in the compartments must be checked for
timeliness.
2. Shall document and
reconcile gross revenue from the accounting records to Monthly Revenue Report
and the slot analysis report by denomination. Variances shall be investigated
and documentation must be maintained for all adjustments.
(d) On a quarterly basis, Accounting shall
perform procedures to verify that the online slot metering system is
transmitting, receiving, and recording data from the slot machines properly for
the following meters, as applicable to the operation. CoinIn (includes the
coin-in by paytable for multi-game and multidenomination/multi-game slot
machines, and the coin-in by wager type for machines which have a difference in
theoretical payback percentage which exceeds 4 percent for a single-coin play
versus maximum-bet play):
1. Electronic
Promotion Meters (cashable in, cashable out, noncashable in and non-cashable
out)
2. Wagering Account Transfer
In
3. Wagering Account Transfer
Out
(e) These procedures
will include at a minimum the following:
1.
Select a sample of at least 3 percent of the slot machines connected to the
online slot metering system. Each slot machine interfaced with the on-line slot
metering system should be reviewed at least once during a two-year calendar
period. Maintain a record for each two-year calendar period indicating the date
each slot machine was reviewed.
2.
For the slot machines selected, manually read and record the electronic (soft)
meters.
3. For on-line slot
metering systems that read the specific value indicated on the slot machine
meters, compare the slot machine meter amounts to the meter amounts per the
on-line slot metering system to determine that the amounts agree. Compare the
manual readings to the system-generated readings report and document all
variances.
4. For on-line slot
metering systems that have their own meters, perform two readings of the slot
machine meters to determine that both the system meters and the slot machine
meters are incrementing by the same amount. Compare the manual readings to the
system-generated readings report and document all variances.
5. Document the results of investigations
into all variances, by machine.
(Adopted: 04/21/1994; Readopted: 04/29/1995; Amended:
06/21/2001; Amended: 06/15/2006.)
Miss. Code Ann.
§§
75-76-51,
75-76-45
