Current through Register Vol. 56, No. 18, September 16, 2024
(a) Immediately
prior to the commencement of the count process, a count room supervisor shall:
1. Obtain a preliminary master game report
which shall list forms and documents related to the table drop box count that
were entered into the computer system at the time of preparation;
2. Sign out the following keys:
i. Trolley or cabinet keys from a security
supervisor for the purpose of gaining access to the drop boxes; and
ii. Key(s) securing the contents of the table
drop boxes and/or slot cash storage boxes ("boxes") and the tether padlock key
from the casino accounting department;
3. Reconcile the number of boxes recorded on
the drop box or slot cash storage box verification form to the number of boxes
secured in the trolley;
4. Remove
the emergency drop box log and reconcile the log to the boxes removed from the
emergency drop box cabinet or trolley; and
5. Document any unresolved discrepancies on a
two-part Drop Variance Report, the original of which shall be delivered to the
Division and the duplicate placed in the locked accounting
box.
(b) A casino
licensee shall open, count, and record the contents of each drop box or slot
cash storage box in the soft count room except that an emergency slot cash
storage box may be held and counted on the regularly scheduled count for the
slot machine from which it originated. For currency, gaming vouchers,
promotional gaming chips, and coupons, a casino licensee shall perform a second
count to obtain the aggregate total of each denomination of currency,
promotional gaming chips, and coupons, and the total number of gaming vouchers
counted. The counts shall be independent of each other and access to the result
of the first count shall not be available to the employee performing the second
count until completion of the second count. At the completion of the second
count, a comparison of the two counts shall be made and any discrepancies
resolved by the count team supervisor.
(c) A casino licensee shall use a counting
machine approved by the Division to count currency, gaming vouchers, and
coupons unless otherwise authorized by the Division. If a counting machine
cannot be used due to mechanical failure, or other emergent situation, the
items shall be counted in a manner described in the casino licensee's internal
control procedures or in a manner approved by the Division.
1. A casino licensee may use one counting
machine that automatically provides the counts required in (b) above of the
items at different stages of the counting process. If the counts are not in
agreement, the machine shall document the discrepancy and cease operation until
the discrepancy is resolved by a count team member.
2. If a casino licensee does not use a
counting machine described in (c)1 above, two different counting machines shall
be used. Upon completion of the count using the first machine, the cash storage
bins or cassettes shall be emptied and displayed to the full view of a closed
circuit television camera to assure that the contents have been emptied. The
second machine count shall be performed to verify the totals of the first
machine. If the counts are not in agreement, the count team shall resolve the
discrepancy before continuing the second count.
3. Each machine shall generate a report at
the completion of its count documenting the following:
i. The total of each denomination of
currency;
ii. The total of all
currency;
iii. The total number of
gaming vouchers;
iv. The total
number and amount of coupons for which the count machine can determine the
value of the coupon ("machine count coupons"); and
v. The total number of coupons for which the
count machine cannot determine the value of the coupon ("manual count
coupons").
(d)
A test count shall be conducted prior to the start of the first use of each
counting machine, each gaming day, and prior to each count. The count room
supervisor shall:
1. Verify that the counting
machine has a zero balance on its display and cause a receipt to be printed
which denotes "-0- cash, gaming vouchers or coupons on hand" and "-0- notes,
gaming vouchers or coupons in machine," or other approved means to indicate
that the machine has been cleared of all currency, gaming vouchers and
coupons;
2. Visually check the
counting machine to be sure there are no bills, gaming vouchers or coupons
remaining in the various compartments of the machine;
3. Supervise a count team member who shall
select a drop box or slot cash storage box. If slot storage boxes are being
counted that day, a slot cash storage box must be selected and it must contain
currency, and if issued by the licensee, gaming vouchers and coupons. The count
team member shall place the entire contents of the table drop box or slot cash
storage box into the first counting machine, which shall count the currency by
denomination as well as any gaming vouchers and coupons. Any soiled or
off-sorted bills, gaming vouchers or coupons shall be re-fed into the machine.
Any items which the counting machine is not able to count automatically, such
as coins, tokens, gaming chips or mutilated or torn currency, gaming vouchers,
and coupons shall be manually counted, recorded either manually or entered into
the counting machine, and segregated from items which the counting machine was
able to count automatically. The count team member shall cause the counting
machine, in conjunction with the gaming voucher system, to produce one or more
test receipts of the count, and the count shall not be shown to anyone until
completion of the final verification process;
4. Supervise a second count team member,
independent of the team member performing the initial count, who shall manually
count or use a second counting machine to count and summarize the items on test
receipts;
5. Compare the totals on
the test receipts for agreement. If the totals are in agreement, the count room
supervisor shall sign and date the test receipts and place them in the locked
accounting box to be forwarded to the casino accounting department at the end
of the count process. If the totals do not agree, the test count procedures
shall be repeated. The test count procedures shall be repeated until the totals
are in agreement or a determination is made that the count machine cannot be
used. The count room supervisor shall not permit a counting machine to be used
until these totals are in agreement;
6. Supervise a count team member who, at the
conclusion of the test procedure shall display the cash bin or storage
cassettes to the full view of a closed circuit television camera to assure that
the contents have been emptied prior to replacing cassettes into the counting
machine; and
7. Verify that the
counting machine has a zero balance in accordance with (d)1 above.
(e) Procedures for the count of
boxes shall be as follows:
1. The contents
shall be segregated and counted so as to permit the contents to be recorded for
the box from which it was removed. Each box shall be individually:
i. Placed on the count table at which time
one count team member shall verbalize, in a tone of voice to be heard by all
persons present and to be recorded by the surveillance audio recording device,
the game and table number marked thereon for table drop boxes, or the asset or
unique identification number marked thereon for slot cash storage boxes;
and
ii. Unlocked and the contents
emptied on the count table. The inside of the box shall be held up to the full
view of a closed circuit television camera to assure all contents of the drop
box or slot cash storage box have been removed, after which the drop box or
slot cash storage box shall be locked and placed in the storage area for drop
boxes and slot cash storage boxes;
2. A count team member shall segregate:
i. Currency, machine count coupons and gaming
vouchers;
ii. Coin, tokens,
promotional gaming chips, gaming chips, manual count coupons, and any mutilated
or torn items; and
iii. Forms and
documents;
3. A count
team member shall attempt to match pieces of mutilated or torn items which
shall be processed as follows:
i. Mutilated
or torn currency shall be recorded as revenue if the bill includes one entire
serial number and one letter and number of the serial number from the other
half of the bill;
ii. Mutilated or
torn currency that is not recorded as revenue shall be placed in a sealed
transparent envelope or container and transferred to the main bank by the main
bank cashier or cage supervisor at the end of the count; and
iii. All mutilated or torn coupons and gaming
vouchers shall be recorded as revenue regardless of condition;
4. The value and number of coin,
tokens, gaming chips, manual count coupons (by denomination), promotional
gaming chips (by denomination), and any mutilated or torn items shall be
manually entered into the counting machine for each drop box or slot cash
storage box;
5. For each drop box,
promotional gaming chips shall be recorded on the triplicate Promotional Gaming
Chip Summary/Transfer Form. The form shall include, at a minimum, the:
i. Date;
ii. Table number;
iii. Value and number of promotional gaming
chips by denomination;
iv.
Designation that the chips are being transferred from the count room;
v. Signatures of the banker and count room
supervisor (original, duplicate, and triplicate) upon verification of the
count;
vi. Signature of the main
bank cashier (original, duplicate, and triplicate) upon verification and
acceptance of the count; and
vii.
Signature of the cage supervisor (duplicate and triplicate) upon transfer of
the promotional gaming chips from the main bank.
6. Currency, machine count coupons and gaming
vouchers shall be placed in a counting machine. The counting machine shall
count and calculate the value of the currency. The value of each gaming voucher
or coupon shall be obtained from the counting machine or an approved gaming
voucher system, as applicable;
7.
Upon completion of the machine count:
i. For
each drop box, the counting machine shall generate the report required by (c)3
above;
ii. The currency, table game
coupons, coin, tokens, promotional gaming chips, and gaming chips counted shall
be placed on the banking table; and
iii. Any drop box coupon which has not
already been cancelled upon acceptance or during the count shall be cancelled
prior to the conclusion of the count;
8. The forms and documents shall be compared
to the preliminary master game report for accuracy by a count team member who
shall not simultaneously have access to currency. Any discrepancies shall be
recorded on the preliminary master game report to be resolved by the casino
accounting department. The forms and documents and preliminary master game
report shall be placed in the locked accounting box to be forwarded to the
casino accounting department at the end of the count process; and
9. The count team supervisor shall prepare a
detailed written report describing all count room incidents that may have
negatively impacted the opening, counting and recording of the drop boxes (for
example, a computer interface problem, dropped basket). The report shall
include a description of any corrective action taken and shall be
electronically filed with the Division at the conclusion of the
count.
(f) As the
contents of each table drop box are counted, if not already recorded in the
computer system used to create the Master Game Report or supporting
documentation as authorized by the Division, a count team member shall manually
record or cause a computer system to record, the following information by game
and table number:
1. The value of each
denomination of currency counted;
2. The value of coin, tokens and/or gaming
chips counted;
3. The value of each
denomination and total value of coupons other than match play coupons and table
wager coupons;
4. The value of each
denomination and total value of match play coupons, promotional gaming chips,
and table game wager coupons;
5.
Fifty percent of the total value of match play coupons, promotional gaming
chips, and table game wager coupons;
6. The amount recorded on each document and
the total of all documents evidencing a credit card chip transaction;
7. The amount recorded on each document and
the total of all documents evidencing a debit card chip transaction;
8. The amount of the Opener;
9. The amount of the Closer;
10. The serial number and amount of each
Counter Check and the total amount of all Counter Checks;
11. The serial number and amount of each Pit
Redemption Form and the total of all Pit Redemption Forms;
12. The serial number and amount of each Fill
and the total amount of all Fills;
13. The serial number and amount of each
Credit and the total amount of all Credits;
14. The amount recorded on each Uncollected
Vigorish Form and the total amount of all Uncollected Vigorish Forms;
15. The table game win or loss or, for poker,
the poker revenue; and
16. The
table game win or loss percentage.
(g) In addition to the requirements of (f)
above, the Master Game Report shall include:
1. The gaming date of the items
recorded;
2. The grand total for
each of the items in (f)3 through 17 above;
3. The total number of drop boxes opened and
counted; and
4. The date and time
prepared.
(h) If the
casino licensee offers the game of poker, the count room supervisor shall
review the Master Game Report to ensure that negative poker revenue has not
been reported for any poker table. If negative poker revenue has been reported
for a poker table, the count room supervisor shall initial the Master Game
Report for each such poker table and immediately notify the surveillance
department of the poker table(s) and corresponding negative poker revenue
reported thereon.
(i) As the
contents of each slot cash storage box are counted, if not already recorded in
the computer system used to create the Slot Cash Storage Box Report and
supporting documentation, a count team member shall manually record or cause a
computer system to record, the following information by asset number:
1. The asset number of the bill changer to
which the slot cash storage box contents correspond;
2. The value of each denomination and total
value of currency counted;
3. The
number and value of each cashable coupon counted, and if a gaming voucher
system is used to redeem coupons, the validation number and value of each
coupon counted, and total number and value of all cashable coupons;
4. The number and value of each non-cashable
coupon counted, and if a gaming voucher system is used to redeem such coupons,
the validation number and value of each coupon counted, and total number and
value of all non-cashable coupons;
5. A listing of the validation number and
value of each gaming voucher counted, and total number and value of all gaming
vouchers; and
6. Any additional
information on the Slot Cash Storage Box Report as may be required by the
Division.
(j) IIn
addition to the requirements of (i) above, the Slot Cash Storage Box Report
shall include:
1. The gaming date of the
items recorded;
2. The grand total
for items in (i)2 through 5 above;
3. The total number of slot cash storage
boxes opened and counted;
4. The
date and time prepared.
(k) After preparation of the Master Game
Report or the Slot Cash Storage Box Report, the count room supervisor shall
compare the total number of boxes counted to the number of boxes, including any
emergency boxes, collected and recorded on the box reconciliation form. Any
unresolved discrepancy shall be documented on the Drop Variance Report which
shall be filed with the Division.
(All suspected counterfeit currency shall be counted and
recorded as drop on the Master Game Report or Slot Cash Storage Box Report. The
counterfeit currency shall be segregated from all other currency and placed in
a transparent container. A count room supervisor shall:
1. Complete a Department of Treasury
Counterfeit Note Report and place the container and report on the banking
table; and
2. Notify the Division's
Technical Services Bureau of all suspected counterfeit currency removed from a
slot cash storage box, including the asset number of the slot
machine.
(m) A count team
member designated as the banker shall count each denomination of currency,
tokens, promotional gaming chips, and gaming chips, and verbalize the amounts.
The banker shall also count table game coupons unless otherwise authorized by
the Division. The count room supervisor shall verify the amount verbalized to
the amount recorded on the Master Game Report or Slot Cash Storage Box Report.
The banker and count team supervisor shall sign the report(s) and the
Promotional Gaming Chip Summary/Transfer Form attesting to the accuracy of the
information recorded thereon. The information recorded thereon shall not be
accessible to any person outside the count room until after the main bank
cashier or cage supervisor (cashier) has verified and accepted the drop unless
otherwise authorized by the Division.
(n) All other count team members shall sign
the Master Game Report and/or the Slot Cash Storage Box Report as evidence of
their participation in the counting of the drop boxes and/or slot cash storage
boxes.
(o) After the contents of
the boxes have been counted and recorded on the Master Game Report and/or Slot
Cash Storage Box Report, the count room supervisor shall notify the main cage.
1. Prior to having access to the information
recorded on the Master Game Report or the Slot Cash Storage Box Report, a main
bank cashier or cage supervisor, in the presence of the banker, shall count the
currency, coins, tokens, gaming chips, table game coupons, promotional gaming
chips, and mutilated, torn, or other items in accordance with the following
requirements:
i. The cashier shall have
physical access to all items presented for counting and no currency presented
for counting shall be wrapped or placed in any sealed bag or container until
the entire count has been completed and the Master Game Report or the Slot Cash
Storage Box Report has been signed by the banker or supervisor;
ii. The banker shall bulk count all strapped
currency and machine counted table game coupons. The banker shall count all
partial straps, loose currency, mutilated or torn currency and coupons, coin,
tokens, promotional gaming chips, and gaming chips either by hand or with an
approved counting machine. Upon completion of the count, the banker or
supervisor shall verbally announce to the count room supervisor the total of
each item counted. If a discrepancy is discovered during the initial count, the
banker shall recount either by hand or with an approved counting machine the
item that did not agree;
iii. The
cashier shall count all table game coupons that have been manually entered by
the count team; and
iv. The cashier
shall randomly count five straps of currency for each denomination. The count
shall be by hand or with an approved counting device.
2. If the total currency counted by the
cashier does not agree with a total on the Master Game Report or Slot Cash
Storage Box Report and the variance cannot be resolved, a Drop Variance Report
shall be completed by the count room supervisor. The original shall be
delivered to the Division and the duplicate placed in the locked accounting box
in the count room. The report shall include, at a minimum, the following:
i. The date of preparation;
ii. The reason for the variance;
iii. The denomination(s) of the source of the
variance;
iv. The amount of the
variance;
v. The measures taken to
detect the source of the variance;
vi. The name and signature of the count room
supervisor; and
vii. The name and
signature of the cashier.
3. Upon completion of the cashier's count,
the cashier shall attest by signature on the Master Game Report, and/or
Promotional Gaming Chip Summary/Transfer Form, and/or Slot Cash Storage Box
Report, that the amount of cash from drop boxes and/or slot cash storage boxes
counted, and the amount of coupons from table drop boxes counted as recorded on
these documents and, if applicable, the Drop Variance Report, agrees with the
total amounts of cash and coupons counted by the count team. Upon attestation,
all items other than coupons and vouchers shall be under the exclusive control
of the cashier and shall not be handled by a count team member.
(p) Once all required signatures
have been obtained, an electronic copy of the totals page of the original
Master Game Report and Slot Cash Storage Box Report shall be filed with the
Division within 48 hours of the completion of the drop.
(q) If a count room employee generates any
copy of an original Master Game Report or Slot Cash Storage Box Report, it
shall be stamped "copy" by the count room supervisor.
(r) Any coupons and gaming vouchers for which
the value could not be determined by the count machine or the gaming voucher
system shall be:
1. Segregated and placed in
the locked accounting box for review; or
2. Identified by serial number and sent to
casino accounting to obtain the value.
(s) The original Master Game Report, the
Promotional Gaming Chip Summary/Transfer Form, and Slot Cash Storage Box
Report, after signing, and any other supporting documentation shall be placed
in the locked accounting box or other approved secure device located in the
count room. A member of the casino accounting department or count team shall
transport to casino accounting the contents of the locked accounting box and
the gaming vouchers and coupons that were processed during the count after the
cashier verifies, accepts, and removes the drop from the count room.
(t) A count room supervisor shall conduct a
thorough inspection of the entire count room and all counting equipment located
therein to verify that no cash, tokens, gaming chips, promotional gaming chips,
gaming vouchers, or coupons remain in the room. The supervisor shall sign and
record the date and time of the inspection on a count room inspection log
maintained in the count room.
(u)
The keys shall be returned and signed in by the count room supervisor to the
security department or the accounting department, as applicable, immediately
following the conclusion of the count of the drop boxes or if the count room
supervisor leaves the count room during the count process.
(v) Whenever unsecured currency, coins,
chips, a promotional gaming chip, a gaming voucher, or a coupon is found inside
the count room at a time other than during the count process, an electronic
notification shall be submitted to the casino controller and the Division. The
casino licensee shall secure the funds in the emergency box trolley or a locked
container in the count room until the next count, at which time the funds will
be included on either the Master Game Report or Slot Cash Storage Box Report,
as applicable.
