Sec. 36.03.10.45. Accounting Controls for a Count Room

A. Count Schedule. At least 30 days before video lottery terminal or table game operations are to commence, a facility operator shall submit to the Commission a count schedule setting forth the specific times during which cash storage and table game drop boxes are to be counted and recorded.

B. Notifications. A facility operator shall:

(1) Notify the Commission in writing of any permanent change in the count schedule; and

(2) Notify the Commission of any temporary deviation from the count schedule.

C. Count Frequency.

(1) A facility operator shall count the contents of each cash storage box at least once every 7 days unless an alternative count schedule is submitted in writing to and approved in writing by the Commission.

(2) A facility operator shall count the contents of each table game drop box at least once each gaming day unless an alternative count schedule is submitted to, and approved in writing by, the Commission.

(3) Unless no gaming is conducted or otherwise offered at the video lottery facility, a facility operator shall count the contents of each table game drop box at least once each gaming day.

(4) The following shall be counted and recorded separately:

(a) Table game drop boxes from banking games; and

(b) Table game drop boxes from nonbanking games.

D. Procedures. 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 counting and recording of cash storage and table game drop boxes.

E. Internal Controls. A facility operator’s internal controls shall:

(1) Detail all hardware, software, and related equipment utilized by the facility operator to conduct the count;

(2) Detail the actual procedures to be performed and documentation to be generated by:

(a) Count team employees conducting the counting process; and

(b) The main bank cashier in verifying and accepting the count;

(3) Require computerized equipment utilized to count and strap currency, gaming tickets, and promotional play instruments to:

(a) Conduct two separate counts;

(b) If the separate counts are not in agreement, document the discrepancy;

(c) Be capable of determining the amount of a gaming ticket or promotional play instrument by independently examining information printed on the gaming ticket or promotional play instrument and:

(i) Calculating the amount internally; or

(ii) Obtaining the amount directly from a gaming ticket system or promotional play system in a secure manner; and

(d) If a gaming ticket system or promotional play system is utilized to obtain the amount of a gaming ticket or promotional play instrument, require the system to perform a calculation or integrity check to ensure that the amount of the gaming ticket or promotional play instrument has not been altered in the system in any manner since the time of issuance;

(4) Require a count room employee to:

(a) Wear a one-piece, pocketless garment;

(b) Carry only a handbag or other container constructed of transparent material; and

(c) Remove the count room employee’s hands from, or return them to, a position on or above the count table or counting equipment only after holding the backs and palms of the hands straight out and exposing them to the view of other employees of the count team and a surveillance camera; and

(5) Prior to the commencement of the count, require a count room employee to notify the surveillance department and receive confirmation that recording of the count process has commenced.

F. Table Game Drop Box Count Requirements.

(1) The Commission may require that the table game drop box be conducted in the presence of a Commission compliance representative.

(2) After the contents of each table game drop box from a banking table game are counted, a member of the count team shall record, on a three-part Daily Banking Table Game Count Report or electronic equivalent prepared on a computer system, the following:

(a) Value of each denomination of currency counted;

(b) Total value of all denominations of currency counted;

(c) Gaming date of the items being recorded;

(d) Total number of banking table game drop boxes opened and counted; and

(e) Current date.

(3) After the contents of each table game drop box from a nonbanking table game are counted, a member of the count team shall record the following on a three-part Daily Nonbanking Table Game Count Report or electronic equivalent prepared on a computer system:

(a) Value of poker rake chips counted;

(b) Value of value chips counted;

(c) Total value of poker rake chips and value chips counted;

(d) Gaming date of the items being recorded;

(e) Total number of nonbanking table game drop boxes opened and counted; and

(f) Current date.

(4) After the preparation of the Daily Banking Table Game Count Report and the Daily Nonbanking Table Game Count Report, the count team members and the count room supervisor shall sign the reports attesting to the accuracy of the information recorded thereon.

(5) After the contents of all table game drop boxes have been counted, all cash, value chips, and poker rake chips shall be presented in the count room by a count team member to a main bank cashier or cage supervisor who, prior to having access to the information recorded on the Daily Banking Table Game Count Report and Daily Nonbanking Table Game Count Report, and in the presence of the count team members and, if required, a Commission compliance representative, shall recount the currency, value chips, and poker rake chips as follows:

(a) The main bank cashier or cage supervisor may bulk count all strapped currency;

(b) The Commission compliance representative may direct that currency straps be recounted by the main bank cashier or cage supervisor if a discrepancy is discovered during the initial bulk recount; and

(c) All partial straps, loose currency, mutilated or torn currency, value chips, and poker rake chips shall be recounted by the main bank cashier or cage supervisor.

(6) Upon completion of the recount, the main bank cashier or cage supervisor shall attest to the accuracy of the count by signature on the Daily Banking Table Game Count Report and Daily Nonbanking Table Game Count Report.

(7) The Daily Banking Table Game Count Report and the Daily Nonbanking Table Game Count Report shall be distributed as follows:

(a) Immediately after leaving the count room, the count room supervisor shall deliver the original to revenue audit or place it in a secure locked box controlled by revenue audit;

(b) The Commission compliance representative who observed the count shall retain the second copy; and

(c) The cage supervisor or main bank cashier shall retain the third copy.

(8) Immediately after leaving the count room, the count room supervisor shall deliver any additional documents contained in the table game drop boxes to revenue audit or place the documents in a secured locked box controlled by revenue audit, including:

(a) Requests for fills;

(b) Fill slips;

(c) Requests for credit;

(d) Credit slips;

(e) Issuance copies of counter checks; and

(f) Table inventory slips.

(9) A count room employee shall conduct a thorough inspection of the count room, and all counting equipment in the count room, to verify that no currency, chips, checks, vouchers, coupons, or other documentation remains in the room.

G. A gaming ticket or promotional play instrument accepted by a cash storage or table game drop box shall be counted and included in the calculation of proceeds without regard to the validity of the gaming ticket or promotional play instrument.

H. A promotional play instrument which is not cancelled upon acceptance or during the count process shall be cancelled prior to the conclusion of the count.

I. A facility operator shall report in writing to the Commission within 72 hours of the count:

(1) Any variance between the actual count of cash, gaming tickets, and promotional play instruments in a cash storage box as determined in the count room and the amount for that particular cash storage box recorded on the:

(a) Facility operator’s video lottery terminal; and

(b) If the data has been made available to the facility operator, the central monitor and control system;

(2) The reason for the variance; and

(3) Corrective action taken or adjustments made.