**(b) Personal checks, cashier\'s checks, payroll checks, and counter
checks**

1 If personal checks, cashier\'s checks, payroll checks or 542.14(b)(1)

counter checks are cashed at the cage, has the gaming ***\_\_\_\_***
***\_\_\_\_*** ***\_\_\_\_\_***

operation established and implemented appropriate

controls for purposes of security and integrity (Indicators:

Identification verification, prompt endorsement,

acceptance procedures, inclusion in cage accountability

and deposit procedures)? (Review supporting documentation)

2 Has the gaming operation received approval for the 542.14(b)(1)

controls related to security and integrity? (Review TGRA ***\_\_\_\_***
***\_\_\_\_*** ***\_\_\_\_\_***

approval)

3 Has the gaming operation established and complied with 542.14(b)(2)

procedures for the acceptance of personal checks, ***\_\_\_\_***
***\_\_\_\_*** ***\_\_\_\_\_***

collecting and recording checks returned to the gaming

operation after deposit and re-deposit? (Review supporting

documentation)

4 Has the gaming operation established and complied with 542.14(b)(2)

procedures for the write-off authorizations of returned ***\_\_\_\_***
***\_\_\_\_*** ***\_\_\_\_\_***

checks (Refer to Credit Section F-Write off standards for

indicators of compliance)? (Review supporting

documentation)

5 Has the gaming operation received approval for the check 542.14(b)(2)

cashing procedures in questions 3-4? (Review TGRA ***\_\_\_\_***
***\_\_\_\_*** ***\_\_\_\_\_***

approval)

6 When counter checks are issued, is the following included
542.14(b)(3)(i)

on the check: (Observation and inquiry) ***\_\_\_\_*** ***\_\_\_\_***
***\_\_\_\_\_***

The customer\'s name and signature?

7 When counter checks are issued, is the following included
542.14(b)(3)(ii)

on the check: (Observation and inquiry) ***\_\_\_\_*** ***\_\_\_\_***
***\_\_\_\_\_***

The dollar amount of the counter check (both alpha and

numeric)?

8 When counter checks are issued, is the following included
542.14(b)(3)(iii)

on the check: (Observation and inquiry) ***\_\_\_\_*** ***\_\_\_\_***
***\_\_\_\_\_***

The customer\'s bank name and bank account number?

9 When counter checks are issued, is the following included
542.14(b)(3)(iv)

on the check: (Observation and inquiry) ***\_\_\_\_*** ***\_\_\_\_***
***\_\_\_\_\_***

The date of issuance?

10 When counter checks are issued, is the following included
542.14(b)(3)(v)

on the check: (Observation and inquiry) ***\_\_\_\_*** ***\_\_\_\_***
***\_\_\_\_\_***

Signature or initials of the person approving the counter

check transaction?

11 When traveler\'s checks or other guaranteed drafts such 542.14(b)(4)

as cashier\'s checks are presented, does the cashier ***\_\_\_\_***
***\_\_\_\_*** ***\_\_\_\_\_***

comply with the examination and documentation

procedures as required by the issuer? (Inquiry)

**(c) Customer deposited funds**

12 If the gaming operation permits a customer to deposit 542.14(c)(1)

funds at the cage, the following standards apply: (Review ***\_\_\_\_***
***\_\_\_\_*** ***\_\_\_\_\_***

supporting documentation)

Is the receipt or withdrawal of a customer deposit

evidenced by at least a two-part document with one copy

going to the customer and one copy remaining in the cage

file? (Examination of records)

13 If the gaming operation permits a customer to deposit 542.14(c)(2)(i)

funds at the cage, the following standards apply: (Review ***\_\_\_\_***
***\_\_\_\_*** ***\_\_\_\_\_***

supporting documentation)

Does the cage copy of the multi-part receipt contain the

following information:

Same receipt number on all copies?

14 If the gaming operation permits a customer to deposit
542.14(c)(2)(ii)

funds at the cage, the following standards apply: (Review ***\_\_\_\_***
***\_\_\_\_*** ***\_\_\_\_\_***

supporting documentation)

Does the cage copy of the multi-part receipt contain the

following information:

Customer\'s name and signature?

15 If the gaming operation permits a customer to deposit
542.14(c)(2)(iii)

funds at the cage, the following standards apply: (Review ***\_\_\_\_***
***\_\_\_\_*** ***\_\_\_\_\_***

supporting documentation)

Does the cage copy of the multi-part receipt contain the

following information:

Date of receipt and withdrawal?

16 If the gaming operation permits a customer to deposit
542.14(c)(2)(iv)

funds at the cage, the following standards apply: (Review ***\_\_\_\_***
***\_\_\_\_*** ***\_\_\_\_\_***

supporting documentation)

Does the cage copy of the multi-part receipt contain the

following information:

Dollar amount of deposit/withdrawal?

17 If the gaming operation permits a customer to deposit 542.14(c)(2)(v)

funds at the cage, the following standards apply: (Review ***\_\_\_\_***
***\_\_\_\_*** ***\_\_\_\_\_***

supporting documentation)

Does the cage copy of the multi-part receipt contain the

following information:

Nature of deposit (cash, check, chips)?

18 If the gaming operation permits a customer to deposit 542.14(c)(3)(i)

funds at the cage, the following standards apply: (Review ***\_\_\_\_***
***\_\_\_\_*** ***\_\_\_\_\_***

supporting documentation)

Has the gaming operation established and do they comply

with procedures for the following: (Review supporting

documentation)

Maintain a detailed record by customer name and date of

all funds on deposit?

19 If the gaming operation permits a customer to deposit
542.14(c)(3)(ii)

funds at the cage, the following standards apply: (Review ***\_\_\_\_***
***\_\_\_\_*** ***\_\_\_\_\_***

supporting documentation)

Has the gaming operation established and do they comply

with procedures for the following: (Review supporting

documentation)

Maintain a current balance of all customer deposits that

are in the cage/vault inventory or accountability?

20 If the gaming operation permits a customer to deposit
542.14(c)(3)(iii)

funds at the cage, the following standards apply: (Review ***\_\_\_\_***
***\_\_\_\_*** ***\_\_\_\_\_***

supporting documentation)

Has the gaming operation established and do they comply

with procedures for the following: (Review supporting

documentation)

Reconcile the current balance with the deposits and

withdrawals at least daily?

21 Has the gaming operation received approval for the 542.14(c)(3)(iii)

procedures in questions 18-20? (Review TGRA approval) ***\_\_\_\_***
***\_\_\_\_*** ***\_\_\_\_\_***

22 If the gaming operation permits a customer to deposit 542.14(c)(4)

funds at the cage, the following standards apply: (Review ***\_\_\_\_***
***\_\_\_\_*** ***\_\_\_\_\_***

supporting documentation)

Does the gaming operation describe the sequence of the

required signatures attesting to the accuracy of the

information contained on the customer deposit or

withdrawal form ensuring that the form is signed by the

cashier? (Inquiry and review supporting documentation)

23 If the gaming operation permits a customer to deposit 542.14(c)(4)

funds at the cage, the following standards apply: (Review ***\_\_\_\_***
***\_\_\_\_*** ***\_\_\_\_\_***

supporting documentation)

Has the gaming operation received approval for the

signature attestation in question 22? (Review TGRA

approval)

24 If the gaming operation permits a customer to deposit 542.14(c)(5)

funds at the cage, the following standards apply: (Review ***\_\_\_\_***
***\_\_\_\_*** ***\_\_\_\_\_***

supporting documentation)

Are all customer deposits and withdrawal transactions at

the cage recorded on a cage accountability form on a per-

shift basis? (Review supporting documentation)

25 If the gaming operation permits a customer to deposit 542.14(c)(6)

funds at the cage, the following standards apply: (Review ***\_\_\_\_***
***\_\_\_\_*** ***\_\_\_\_\_***

supporting documentation)

Are only cash, cash equivalents, chips and tokens

accepted from customers for the purpose of a customer

deposit? (Inquiry)

26 If the gaming operation permits a customer to deposit 542.14(c)(7)

funds at the cage, the following standards apply: (Review ***\_\_\_\_***
***\_\_\_\_*** ***\_\_\_\_\_***

supporting documentation)

Has the gaming operation established and do they comply

with procedures that verify the customer\'s identity,

including photo identification? (Review supporting

documentation and inquiry)

27 If the gaming operation permits a customer to deposit 542.14(c)(7)

funds at the cage, the following standards apply: (Review ***\_\_\_\_***
***\_\_\_\_*** ***\_\_\_\_\_***

supporting documentation)

Has the gaming operation received approval for the

customer verification procedures in question 26? (Review

TGRA approval)

28 If the gaming operation permits a customer to deposit 542.14(c)(8)

funds at the cage, the following standards apply: (Review ***\_\_\_\_***
***\_\_\_\_*** ***\_\_\_\_\_***

supporting documentation)

Is a file for customers prepared prior to acceptance of a

deposit? (Inquiry and review supporting documentation)

**(d) Cage and vault accountability standards**

29 Are all transactions that flow through the cage 542.14(d)(1)

summarized on a cage accountability form on a per shift ***\_\_\_\_***
***\_\_\_\_*** ***\_\_\_\_\_***

basis and supported by documentation? (Examination of

records)

30 Are the cage and vault (including coin rooms) inventories
542.14(d)(2)

counted by the oncoming and outgoing cashiers and ***\_\_\_\_***
***\_\_\_\_*** ***\_\_\_\_\_***

recorded at the end of each shift during which activity took

place? (Examination of records-complete Cage

Accountability worksheet.)

31 Do both the oncoming and outgoing cashiers make 542.14(d)(2)

individual counts for comparison of accuracy and ***\_\_\_\_***
***\_\_\_\_*** ***\_\_\_\_\_***

maintenance of individual accountability that is recorded at

the end of each shift in which activity took place?

(Examination of records-complete Cage Accountability

worksheet at question 30 above.)(Note: Unverified

transfers of cash and/or cash equivalents are prohibited.)

Revised 8/12/2005)

32 Are all discrepancies in the above count noted and 542.14(d)(2)

investigated? (Inquiry-complete Cage Accountability ***\_\_\_\_***
***\_\_\_\_*** ***\_\_\_\_\_***

worksheet at question 30 above.)

33 Has the gaming operation established and complied with a 542.14(d)(3)

minimum bankroll formula to ensure the gaming operation ***\_\_\_\_***
***\_\_\_\_*** ***\_\_\_\_\_***

maintains cash or cash equivalents (on hand and in the

bank, if readily accessible) in an amount sufficient to

satisfy obligations to the gaming operation\'s customers as

they are incurred? (Review supporting documentation-

complete Bankroll Verification worksheet.)

34 Has the gaming operation received approval for minimum 542.14(d)(3)

bankroll formula? (Review TGRA approval) ***\_\_\_\_*** ***\_\_\_\_***
***\_\_\_\_\_***

35 Based on the result of the NIGC\'s minimum bankroll 542.14(d)(3)

calculation, does the gaming operation maintain a ***\_\_\_\_***
***\_\_\_\_*** ***\_\_\_\_\_***

sufficient bankroll? (Review other-complete NIGC\'s

Minimum Bankroll worksheet-complete Bankroll

Verification worksheet at question 40 above.)

**(e) Chip and token standards**

36 Has the gaming operation established and do they comply 542.14(e)

with procedures for the receipt, inventory, storage and ***\_\_\_\_***
***\_\_\_\_*** ***\_\_\_\_\_***

destruction of gaming chips and tokens? (Review

supporting documentation and inquiry)

37 Has the gaming operation received approval for chips and 542.14(e)

token procedures in question 43? (Review TGRA ***\_\_\_\_***
***\_\_\_\_*** ***\_\_\_\_\_***

**(f) Coupon standards**

38 Has the gaming operation established and do they comply 542.14(f)

with procedures for the exchange of coupons for chips ***\_\_\_\_***
***\_\_\_\_*** ***\_\_\_\_\_***

and/or tokens or other coupon programs? (Review

supporting documentation and inquiry)

39 Has the gaming operation received approval for the 542.14(f)

coupon program procedures in question 45? (Review ***\_\_\_\_***
***\_\_\_\_*** ***\_\_\_\_\_***

TGRA approval)

**(g) Accounting/auditing standards**

40 Is the cage accountability reconciled to the general ledger
542.14(g)(1)

at least monthly? (Inquiry and review other- previous ***\_\_\_\_***
***\_\_\_\_*** ***\_\_\_\_\_***

month end reconciliation)

41 Is a trial balance of gaming operation accounts receivable,
542.14(g)(2)

including the name of customers and account balances, ***\_\_\_\_***
***\_\_\_\_*** ***\_\_\_\_\_***

prepared at least monthly for active, inactive, settled or

written-off accounts? (Inquiry and review other- review

most recent monthly trial balance)

42 Is the trial balance of gaming operation accounts 542.14(g)(3)

receivable reconciled to the general ledger each month ***\_\_\_\_***
***\_\_\_\_*** ***\_\_\_\_\_***

and is the reconciliation and any follow-up performed

documented and maintained for inspection? (Inquiry and

review other- most recent month-end trial balance and

reconciliation)

43 Is the information in question 42 provided to the TGRA 542.14(g)(3)

upon request? (Inquiry) ***\_\_\_\_*** ***\_\_\_\_*** ***\_\_\_\_\_***

44 On a monthly basis, is an evaluation of the collection 542.14(g)(4)

percentage of credit issued to identify unusual trends ***\_\_\_\_***
***\_\_\_\_*** ***\_\_\_\_\_***

performed? (Examination of records and inquiry)

45 Are all cage and credit accounting procedures and any 542.14(g)(5)

follow-up performed documented and maintained for ***\_\_\_\_***
***\_\_\_\_*** ***\_\_\_\_\_***

inspection? (Examination of records and inquiry)

46 Are the cage and credit accounting procedures and follow-
542.14(g)(5)

up provided to the TGRA upon request? (Inquiry) ***\_\_\_\_***
***\_\_\_\_*** ***\_\_\_\_\_***

**(h) Extraneous items**

47 Has the gaming operation established and complied with 542.14(h)

procedures to address the transporting of extraneous ***\_\_\_\_***
***\_\_\_\_*** ***\_\_\_\_\_***

items, such as coats, purses, and/or boxes, into and out

of the cage, coin room, count room and/or the vault?

(Inquiry and review policies and procedures)

48 Has the gaming operation received approval for the 542.14(h)

extraneous items procedures in question 54? (Review ***\_\_\_\_***
***\_\_\_\_*** ***\_\_\_\_\_***

TGRA approval)

**(a) Computer applications**

49 If the gaming operation is utilizing any computer 542.14(a)

applications with alternative documentation and/or ***\_\_\_\_***
***\_\_\_\_*** ***\_\_\_\_\_***

procedures, did the gaming operation receive approval for

such procedures? (Review TGRA approval)

**NIGC Fees**

50 Has the gaming operation computed the NIGC fee 514.1(c)

assessment for the most recent calendar year correctly? ***\_\_\_\_***
***\_\_\_\_*** ***\_\_\_\_\_***

(Review other-complete NIGC Fee worksheet)

51 Did the gaming operation reconcile its quarterly fee 571.14

assessment reports with the audited financial statements? ***\_\_\_\_***
***\_\_\_\_*** ***\_\_\_\_\_***

(Review other-reconciliation report)