##### § 543.9   What are the minimum internal control standards for card games?

\(a\) *Computer applications.* For any computer applications utilized,
alternate documentation and/or procedures that provide at least the
level of control described by the standards in this section, as approved
by the Tribal gaming regulatory authority in writing, will be
acceptable.

\(b\) *Standards for drop and count.* The procedures for the collection
of the card game drop and the count thereof shall comply with §543.21,
§543.31, or §543.41 (as applicable).

\(c\) *Standards for supervision.* (1) Supervision shall be provided at
all times the card room is in operation by personnel with authority
equal to or greater than those being supervised.

\(i\) A supervisor may function as a dealer without any other
supervision for a period of time of less than one hour if disputes are
resolved by supervisory personnel independent of the card games
department; or

\(ii\) A dealer may function as a supervisor, if not dealing the game.

\(2\) Exchanges between table banks and the main card room bank or cage,
if a main card room bank is not used shall be authorized by a
supervisor. All exchanges shall be evidenced by the use of a lammer
unless the exchange of chips, tokens, and/or cash takes place at the
table. If table banks are maintained at an imprest level and runners are
used for the exchanges at the table, no supervisory authorization is
required.

\(3\) Exchanges from the main card room bank or cage, if a main card
room bank is not used to the table banks shall be verified by the card
room dealer and the runner.

\(4\) If applicable, transfers between the main card room bank and the
cage shall be properly authorized and documented. Documentation must be
retained for at least 24 hours.

\(5\) A rake collected or ante placed shall be done in accordance with
the posted rules.

\(d\) *Standards for playing cards.* (1) New and used playing cards to
be issued to a table shall be maintained in a secure location to prevent
unauthorized access and reduce the possibility of tampering. Used
playing cards that are not to be re-used shall be properly canceled and
removed from service. The cancelation and removal procedure shall be
subject to TGRA review and approval.

\(2\) This standard shall not apply where playing cards are retained for
an investigation.

\(e\) *Standards for shills.* (1) Issuance of shill funds shall be
recorded on a shill sign-out form and shall have the written approval of
the supervisor.

\(2\) Returned shill funds shall be recorded on a shill sign-out form
and verified by

a supervisor who signs the form.

\(3\) The replenishment of shill funds shall be documented.

\(f\) *Standards for reconciliation of card room bank.* (1) The amount
of the main card room bank shall be counted, recorded, and reconciled at
least once every eight hours or when accountability transfers.

\(2\) At least once every eight hours, the table banks that were opened
during that shift shall be counted, recorded, and reconciled by a dealer
or other person, and a supervisor (or an individual independent of the
card games department), and shall be attested to by their signatures on
the check-out form. For imprest banks that remain with the dealer, the
banks shall be counted, recorded and reconciled upon issuance and upon
return by the dealer and a supervisor (or an individual independent of
the card games department), and attested to by their signing the
checkout form.

\(g\) *Standards for promotional progressive pots and pools.* (1) All
funds contributed by players into the pools shall be returned when won
in accordance with the posted rules with no commission or administrative
fee withheld.

\(i\) The payout may be in the form of personal property (e.g., car).

(ii)A combination of a promotion and progressive pool may be offered.

\(2\) The conditions for participating in current card game promotional
progressive pots, pools, and any related promotions including drawings
and giveaway programs shall be prominently displayed or available for
patron review at the gaming operation.

\(3\) Payouts for card game promotional progressive pots, pools and any
other promotion, including related drawings and giveaway programs, that
are \$600 or more shall be documented at the time of the payout to
include the following:

\(i\) Date and time;

\(ii\) Dollar amount of payout or description of personal property
(e.g., car);

\(iii\) Reason for payout (e.g., promotion name);

\(iv\) Signature of an individual verifying, authorizing, and completing
the promotional payout with the patron. The individual need not be a
card game department staff member provided that the required signature
is that of the individual completing the payout with the patron; and

\(v\) Patron's name.

\(4\) If the cash (or cash equivalent) payout for the card game
promotional progressive pot, pool, or related promotion, including a
payout resulting from a drawing or giveaway program, is less than \$600,
documentation shall be created to support accountability of the bank
from which the payout was made. Such documentation may consist of a line
item on a card games department or cage accountability document (e.g.,
43 (forty-three) \$10 card games giveaway coupons = \$430).

\(5\) Rules governing current promotional pools shall be conspicuously
posted in the card room and/or available in writing for patron review.
The rules shall designate:

\(6\) Promotional pool contributions shall not be placed in or near the
rake circle, in the drop box, or commingled with gaming revenue from
card games or any other gambling game.

\(7\) The amount of the pools shall be conspicuously displayed in the
card room.

\(8\) At least once a day, the posted pool amount shall be updated to
reflect the current pool amount.

\(9\) At least once a day, increases to the posted pool amount shall be
reconciled to the cash previously counted or received by the cage by
personnel independent of the card room.

\(10\) All decreases to the pool must be properly documented, including
a reason for the decrease.

\(11\) Promotional funds removed from the card game shall be placed in a
locked container (e.g., a separate locked container affixed to a card
game table used solely for promotional pool funds).

\(12\) Persons authorized to transport the locked container shall be
precluded from having access to the contents keys.

\(13\) The contents key shall be maintained by a department independent
of the card room.

\(14\) At least once a day, the locked container shall be removed by two
persons, one of whom is independent of the card games department, and
transported directly to the cage or other secure room to be counted,
recorded, and verified, prior to accepting the funds into cage
accountability.

\(h\) *Card Room Contests and Tournaments* (1) All contest/tournament
entry fees and prize payouts shall be summarized on a cash
accountability document on a daily basis.

\(2\) When contest/tournament entry fees and the identification of the
entrant is necessary to making the payout, the transactions shall be
recorded on a document which contains:

\(i\) Patron's name;

\(ii\) Date of entry;

\(iii\) Dollar amount of entry fee (both alpha and numeric, or
unalterable numeric);

\(iv\) Signature of individual completing transaction attesting to the
receipt the

entry fee with the patron; and

\(v\) Name of contest/tournament.

\(3\) When contest/tournament payouts of \$600 or more are transacted,
the transactions shall be recorded on a document which contains:

\(i\) Patron's name;

\(ii\) Date of payout;

\(iii\) Dollar amount of entry payout (both alpha and numeric, or
unalterable numeric) and/or nature and dollar value of any noncash
payout;

\(iv\) Signature of individual completing transaction attesting to the
disbursement

of the payout with the patron; and

\(v\) Name of contest/tournament.

\(4\) Contest/tournament prize pools that have the amount of the pool
determined through player contributions from card game pots are subject
to the requirements of §542.9 (g) (6) and §542.9 (g) (11)-(14).

\(5\) The contest/tournament entry fees and payouts shall be summarized
and posted to the accounting records on at least a monthly basis.

\(6\) Current contest/tournament rules shall be included on all entry
forms/brochures and prominently displayed or available for patron review
at the gaming operation. The rules must include at a minimum:

\(i\) All conditions patrons must meet to qualify for entry into, and
advancement through, the contest/tournament;

\(ii\) Specific information pertaining to any single contest/tournament,
inclusive of the following:

(A) Dollar amount of money placed in to the prize pool;

(B) If dollar amount not predetermined, the method by which the dollar
    contribution will be determined; and

(C) Description of merchandise contributed, inclusive a dollar value.

\(iii\) The distribution of funds based on specific outcomes.

\(7\) Results of current contests/tournaments shall be recorded and
available for participants to review, including the name of the event,
date(s) of event, total number of entries, dollar amount of entry fees,
total prize pool, and the dollar amount paid for each winning category.
The gaming operation shall establish a reasonable retention period to
maintain the information, which shall be subject to TGRA concurrence.

\(i\) For contest/tournament prize pools where the amount of the pool is

determined through patron contributions from card game pots, the daily

contributions and the total contributions shall be recorded.

\(ii\) Two individuals, one of whom is independent of the collection of
entry fees, shall reconcile the total amount of card game chips issued
for the contest/tournament in exchange for entry fees to the final chip
count at the end of the contest/tournament. The reconciliation shall be
documented and signed by the two individuals.

\(i\) *Computerized Player Tracking Systems* (1) The following standards
apply only

to computerized player tracking systems that accumulate points that are

subsequently redeemed by the patron for cash, merchandise, etc.

(2)The addition/deletion of points to player tracking accounts other
than through an automated process related to actual play must be
sufficiently documented (including substantiation of reasons for
increases) and authorized or performed by supervisory personnel of the
player tracking, promotions, or card games departments.

\(i\) The addition/deletion of points to player tracking accounts
authorized by supervisory personnel shall be documented and randomly
verified by accounting/audit personnel on at least a quarterly basis.

(ii)The above requirements do not apply to the deletion of points
related to

inactive or closed accounts through an automated process.

\(3\) Individuals who redeem points for patrons shall not have access to
inactive or closed accounts without supervisory personnel authorization.
Documentation of such access and approval shall be created and
maintained.

\(4\) Patron identification shall be required when redeeming points for
cash or at any time points are being redeemed without a player tracking
card.

\(5\) Changes to the player tracking system parameters, such as point
structures and access, must be performed by supervisory personnel
independent of the card games department. Alternatively, changes to
player tracking system parameters may be performed by card games
supervisory personnel if sufficient documentation is generated and the
propriety of the changes is randomly verified by personnel independent
of the card games department on a quarterly basis.

\(6\) Rules and policies for player tracking accounts including the
awarding, redeeming and expiration of points shall be prominently
displayed or available for patron review at the gaming operation.

\(j\) *Accounting/Audit Standards* (1) The card games audit shall be

conducted by personnel independent of the card games department.

\(2\) On a daily basis, audit/accounting personnel shall reconcile the
amount indicated on the progressive sign/meter to the cash counted or
received by the cage and the payouts made for each promotional
progressive pot and pool. This reconciliation must be sufficiently
documented (including substantiation of differences, adjustments, etc.).

\(3\) The following procedures shall be performed by accounting/audit
personnel using the appropriate document prepared by the count team
members for each day:

\(i\) Reconcile the dollar amount of drop proceeds to the dollar amount
recorded in the applicable accountability document using, if applicable,
the transfer forms indicating all transfers in/out of the count room,
both during and at the end of the count. Investigate and document any
variance noted.

\(ii\) Recalculate card game proceeds (all funds received by the gaming
operation as compensation for conducting the game) in total and by
shift. For computerized systems that total the count proceeds from each
box, accounting personnel are to recalculate rake in total and by shift
for one day each month, rather than daily.

\(iii\) Verify that the correct total of card game proceeds is recorded
in the accounting records.

\(4\) At least monthly, accounting/audit personnel shall review all
payouts for the promotional progressive pots, pools, or other promotions
to determine proper accounting treatment.

\(5\) At least monthly, accounting/audit personnel shall perform
procedures to ensure that payouts for the promotional progressive pots,
pools, or other promotions are conducted in accordance with conditions
provided to the patrons.

\(6\) Daily, accounting/audit personnel shall reconcile all
contest/tournament entry and payout forms to the dollar amounts recorded
in the appropriate accountability document.

\(7\) Documentation (e.g., log, checklist, notation on reports, and
tapes attached to original documents) evidencing the performance of card
games audit procedures, the exceptions noted, and the follow-up of all
card games audit exceptions shall be maintained,