Current through Register Vol. 56, No. 18, September 16, 2024
(a) Books, records, and documents shall be
defined as any book, record, or document pertaining to, prepared in, or
generated by the operation of a casino, a casino simulcasting facility, a WAP
or MSPS slot system, or an approved hotel including, but not limited to, all
forms, reports, accounting records, ledgers, subsidiary records, computer
generated data, internal audit records, correspondence, and personnel records.
This definition shall apply without regard to the medium through which the
record is generated or maintained, for example, paper, magnetic media, or
electronic format.
(b) All original
books, records and documents shall be:
1.
Maintained in a complete, accurate and legible form;
2. Held immediately available for inspection
by agents of the Division during all hours of operation; and
3. Organized and indexed in such a manner so
as to provide immediate accessibility to agents of the Division.
(c) A casino licensee or a WAP or
MSPS progressive slot system operator shall petition the Division for approval
of an off-site facility to store original books, records, and documents. Such
petition shall include:
1. A detailed
description of the proposed off-site facility, including security and fire
safety systems; and
2. The
procedures pursuant to which Division agents will be able to gain access to the
original books, records and documents.
(d) A casino licensee or a WAP or MSPS
progressive slot system operator shall petition the Division to copy and store
original books, records, and documents on a microfilm, microfiche, or other
suitable media system. Such petition shall include a detailed description of:
1. The procedures for the processing,
preservation and maintenance of books, records and documents in a form which
makes them readily available for review and copying;
2. The system of inspection and quality
control which ensures that original books, records or documents when displayed,
or reproduced on paper, maintain a high degree of legibility and readability as
if an original; and
3. A detailed
index of all microfilmed, microfiched or other stored data maintained and
arranged in such a manner as to permit the immediate location of any particular
book, record or document.
(e) A casino licensee shall notify the
Division in writing at least 15 days prior to the scheduled destruction of any
original book, record or document except for those governed by (g)7 or 9 below.
Such notice shall list each type of book, record and document scheduled for
destruction, including a description sufficient to identify the books, records
and documents included; the retention period; and the date of
destruction.
(f) The Division may
prohibit the destruction of any original book, record or document by so
notifying the casino licensee in writing within 15 days of receipt of the
notice of destruction pursuant to (e) above or, in the case of those governed
by (g)7 or 9 below, within the specified retention period. Such original book,
record or document may thereafter be destroyed only upon notice from the
Division.
(g) All original books,
records, and documents shall be retained in accordance with the following
retention schedules, unless otherwise authorized by the rules of Division.
However, nothing in this subsection shall be construed as relieving a casino
licensee or a WAP or MSPS progressive slot system operator from meeting any
obligation to maintain any book, record, or document required by any other
Federal, State, or local governmental body, authority, or agency.
1. Indefinite retention:
i. Corporate records required by
N.J.A.C.
13:69D-1.4;
ii. Records of corporate investigations and
due diligence procedures;
iii.
Current casino and casino key employee personnel files; and
iv. A record of any original book, record or
document destroyed, identifying the particular book, record or document, the
period of retention and the date of destruction.
2. Five-year retention:
i. Personnel files of terminated casino and
casino key employees; and
ii. Any
other original book, record or document not otherwise specified in this
subsection.
3. Four-year
retention:
i. Except for coupons redeemed at
table games, documentation supporting the calculation of table game
win;
ii. Except for coupons and
gaming vouchers redeemed at slot machines, documentation supporting the
calculation of slot machine win;
iii. Except for poker tournaments,
documentation supporting the calculation of poker revenue;
iv. Except for keno tickets, documentation
supporting the calculation of keno win; and
v. Except for sports pool tickets,
documentation supporting the calculation of sports pool win.
4. Two-year retention:
i. Casino cage documents, suspicious gaming
vouchers and unverified gaming vouchers;
ii. Hotel income audit documents, except for
those documents in (g)6v below;
iii. Payroll records;
iv. Signature cards of terminated
employees;
v. Marketing department
records;
vi. Security incident
reports;
vii. Insurance department
records relating to guest claims and copies of arrest records;
viii. Purchasing department and accounts
payable documents;
ix. Player
rating documents;
x. Records
concerning junkets;
xi. Petty cash
documentation;
xii. General ledgers
and supporting journals;
xiii.
Accounts receivable documents from store rentals and travel wholesalers;
and
xiv. Suspicious gaming voucher
reports and all documents associated with investigations of unverified gaming
vouchers.
5. One-year
retention:
i. Complimentary settled guest
checks;
ii. Card and dice
transaction and inventory reports;
iii. Returned check aging reports, except for
year-end reports;
iv. Vendor
Registration Forms;
v. Files and
workpapers used to prepare budgets;
vi. Records generated by the
mailroom;
vii. Advertising
records;
viii. Slot, security and
surveillance department daily activity logs;
ix. Daily operating reports generated by
multi-casino progressive slot systems;
x. Logs of all multi-casino progressive slot
system events and problems;
xi.
With the exception of cashed pari-mutuel tickets and credit vouchers, documents
related to the revenues and expenses of casino simulcasting, including, but not
limited, to all reports generated by the totalisator and all records related to
casino simulcasting;
xii. Card,
dice, and tile inventory storage logs;
xiii. Machine entry logs after the respective
machine has been removed from the casino floor; and
xiv. Any and all reports or documents
relating to the forfeiture of winnings or things of value obtained by a
prohibited person as defined in that subchapter.
6. Sixty-day retention:
i. Except as provided in (g)9 below, coupons
entitling patrons to cash, slot tokens, gaming chips or plaques or simulcasting
wagers, or match play coupons, including voided and redeemed coupons;
ii. Voided gaming vouchers;
iii. Redeemed or voided keno
tickets;
iv. The following hotel
income audit documents: cashier reports, room tally reports, over/short
reports, rate variations and missing check reports;
v. Load count arrival forms;
vi. Credit card settled guest checks
pertaining to restaurant and bar charges;
vii. Room charge settled guest checks
pertaining to restaurant and bar charges;
viii. Credit card vouchers used to settle
guest checks in restaurants and bars;
ix. Guest check control sheets used to
control the issuance and return of guest checks to cashiers, bartenders and
food servers;
x. Credit
applications with unused lines of credit;
xi. Coin bag tags, provided that the
information contained thereon is duplicative or less than that recorded on
another document;
xii. Documents
relating to promotions, such as entry forms and game tickets; and
xiii. Hotel cashier envelopes.
7. Seven-day retention and may be
destroyed without the notice required by (e) above:
i. Pari-mutuel tickets and credit vouchers
which have been cashed, cancelled or refunded in the casino licensee's casino
simulcasting facility;
ii.
Contribution invoices sent to casino licensees participating in a WAP or MSPS
slot system; and
iii. Jackpot
activity reports generated by a WAP or MSPS slot system.
8. No minimum retention:
i. Any serially pre-numbered form required by
Division rules that is blank or unused, unless otherwise specified by this
section; and
ii. Any original book,
record or document that has been copied and stored on a microfilm, microfiche
or other media system approved by the Division.
9. No minimum retention and may be destroyed
without the notice required by (e) above:
i.
Gaming vouchers, coupons, and sports pool tickets and vouchers redeemed,
verified, and electronically cancelled by the gaming voucher or sports pool
system.
ii. Parking ticket
stubs;
iii. Coat check
tickets;
iv. Housekeeping
reports;
v. Maintenance department
records;
vi. Patron mailing
lists;
vii. Blank entry
forms;
viii. Bellman and baggage
forms;
ix. Cash settled guest
checks;
x. Food credit and
complimentary beverage coupons;
xi.
Drink chits;
xii. Food and beverage
order slips;
xiii. Bottle sales
slips;
xiv. Showroom starter
slips;
xv. Communication department
records;
xvi. Unsolicited resumes
or letters requesting employment;
xvii. Register tapes, provided that the
information contained thereon is duplicative or less than that recorded on
another retained document;
xviii.
Survey questionnaires regarding service in the casino hotel;
xix. Records of hours worked by persons
employed in gaming-related positions in an abstract or other readily accessible
format;
xx. Keno
requests;
xxi. Laundry
charges;
xxii. Slot machine meter
reports generated by a multi-casino progressive slot system;
xxiii. Handle pull or play reports generated
by a multi-casino progressive slot system; and
xxiv. Any unissued or unused coupon provided
that all reconciliations have been conducted and resolved in accordance with
the casino licensee's internal controls.
