Sec. 36.03.10.19. Accounting Controls for a Cashiers’ Cage

A. A facility operator may only conduct transactions with individuals at its cashiers’ cage and any satellite cage during the hours of operation approved by the Commission for the facility under COMAR 36.03.11.02.

B. A facility operator shall at all times maintain in its cashiers’ cage a reserve cash bankroll sufficient to pay all winning wagers.

C. A facility operator shall:

(1) Compute its reserve cash bankroll requirement based on a calendar year; and

(2) Submit its computation to the Commission:

(a) At least 30 days prior to the commencement of video lottery or table game operations; and

(b) On or before January 30 of each year subsequent to the year in which operations are commenced.

D. A facility operator shall develop and include in the internal controls submitted to and approved by the Commission under Regulation .05 of this chapter procedures addressing the segregation of the cashiers’ cage and the general conduct of cashiers’ cage transactions.

E. A facility operator’s internal controls shall require:

(1) The cashiers' cage and any satellite cage to be physically segregated by personnel and function as follows:

(a) General cashiers shall be responsible for:

(i) An individual imprest inventory of cash;

(ii) Receipt and payout of cash, negotiable instruments, gaming tickets, and other documentation from and to players subject to the limitations imposed under this chapter;

(iii) Preparation of jackpot documents; and

(iv) Other functions designated by the facility operator which are not incompatible with the functions of a general cashier; and

(b) Main bank cashiers shall be responsible for:

(i) Receipt of cash, negotiable instruments, gaming tickets, jackpot, and other documentation from general cashiers in exchange for cash or documentation;

(ii) Replenishment of ticket redemption units and automated jackpot payout machines;

(iii) Receipt of unsecured cash and unsecured gaming tickets;

(iv) Receipt of cash and documentation from the count room;

(v) Preparation of the overall cashiers’ cage reconciliation;

(vi) Preparation of bank deposits;

(vii) Compliance with reserve cash bankroll requirements;

(viii) Receipt of original and redemption copies of counter checks;

(ix) Receipt from general cashiers of documentation supporting counter check substitution, consolidation, or redemption; and

(x) Other functions designated by the facility operator which are not incompatible with the functions of a main bank cashier;

(2) Each general cashier and main bank cashier to prepare a cashiers’ count sheet on each shift:

(a) Recording the amount of the inventory in the window or bank;

(b) Reconciling the total closing inventory with the total opening inventory; and

(c) Including the signature of the:

(i) Outgoing general or main bank cashier; and

(ii) Incoming general or main bank cashier;

(3) At the end of the gaming day, the cashiers’ cage to forward a copy of each cashiers’ count sheet and related documentation to the accounting department for:

(a) Agreement of opening and closing inventories; and

(b) Comparison of forms or documents; and

(4) No more than 48 hours after the discovery of an employee’s unresolved cage or count room overage or shortage of $500 or more, a facility operator shall submit a written report to the Commission describing:

(a) The reason for the overage or shortage and corrective action taken or adjustment made; or

(b) That a notice of investigation is ongoing and the written report will be submitted within the following 48 hours.