§ 543.7 What are the minimum internal control standards for bingo? 

(a) Bingo Cards—(1) Inventory of bingo paper. (i) The bingo paper inventory must be 

controlled so as to assure the integrity of the bingo paper being used as follows: 

(A) When received, bingo paper must be inventoried and secured by an authorized 

agent(s) independent of bingo sales; 

(B) The issue of bingo paper to the cashiers must be documented and signed for by the 

authorized agent(s) responsible for inventory control and a cashier. The bingo control log 

must include the series number of the bingo paper; 

(C) The bingo control log must be utilized by the gaming operation to verify the integrity 

of the bingo paper being used; and 

(D) Once each month, an authorized agent(s) independent of both bingo paper sales and 

bingo paper inventory control must verify the accuracy of the ending balance in the bingo 

control log by reconciling it with the bingo paper inventory. 

(ii) Paragraph (a) (1) of this section does not apply where no physical inventory is 

applicable. 

(2) Bingo sales. (i) There must be an accurate accounting of all bingo sales. 

(ii) All bingo sales records must include the following information: 

(A) Date; 

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(B) Time; 

(C) Shift or session; 

(D) Sales transaction identifiers, which may be the unique card identifier(s) sold or when 

electronic bingo card faces are sold, the unique identifiers of the card faces sold; 

(E) Quantity of bingo cards sold; 

(F) Dollar amount of bingo sales; 

(G) Signature, initials, or identification of the agent or device who conducted the bingo 

sales; and 

(H) When bingo sales are recorded manually, total sales are verified by an authorized 

agent independent of the bingo sales being verified and the signature, initials, or 

identification of the authorized agent who verified the bingo sales is recorded. 

(iii) No person shall have unrestricted access to modify bingo sales records. 

(iv) An authorized agent independent of the seller must perform the following standards 

for each seller at the end of each session: 

(A) Reconcile the documented total dollar amount of cards sold to the documented 

quantity of cards sold; 

(B) Note any variances; and 

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(C) Appropriately investigate any noted variances with the results of the follow-up 

documented. 

(3) Voiding bingo cards. (i) Procedures must be established and implemented to prevent 

the voiding of card sales after the start of the calling of the game for which the bingo card 

was sold. Cards may not be voided after the start of a game for which the card was sold. 

(ii) When a bingo card must be voided the following controls must apply as relevant: 

(A) A non-electronic bingo card must be marked void; and 

(B) The authorization of the void, by an authorized agent independent of the original sale 

transaction (supervisor recommended), must be recorded either by signature on the bingo 

card or by electronically associating the void authorization to the sale transaction of the 

voided bingo card. 

(4) Reissue of previously sold bingo cards. When one or more previously sold bingo 

cards need to be reissued, the following controls must apply: the original sale of the bingo 

cards must be verified; and the reissue of the bingo cards must be documented, including 

the identity of the agent authorizing reissuance. 

(b) Draw—(1) Verification and display. (i) Procedures must be established and 

implemented to ensure the identity of each object drawn is accurately recorded and 

transmitted to the participants. The procedures must identify the method used to ensure 

the identity of each object drawn. 

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(ii) For all games offering a prize payout of $1,200 or more, as the objects are drawn, the 

identity of the objects must be immediately recorded and maintained for a minimum of 

24 hours. 

(iii) Controls must be present to assure that all objects eligible for the draw are available 

to be drawn prior to the next draw. 

(c) Manual Payouts and Short Pays. (1) Procedures must be established and implemented 

to prevent unauthorized access or fraudulent transactions using manual payout 

documents, including: 

(i) Payout documents must be controlled and completed in a manner that is intended to 

prevent a custodian of funds from altering the dollar amount on all parts of the payout 

document subsequent to the manual payout and misappropriating the funds. 

(ii) Payout documents must be controlled and completed in a manner that deters any one 

individual from initiating and producing a fraudulent payout document, obtaining the 

funds, forging signatures on the payout document, routing all parts of the document, and 

misappropriating the funds. Recommended procedures of this standard include but are 

not limited to the following: 

(A) Funds are issued either to a second verifier of the manual payout (i.e., someone other 

than the agents who generated/requested the payout) or to two agents concurrently (i.e., 

the generator/requestor of the document and the verifier of the manual payout). Both 

witness the manual payout; or 

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(B) The routing of one part of the completed document is under the physical control ( 

e.g., dropped in a locked box) of an agent other than the agent that obtained/issued the 

funds and the agent that obtained/issued the funds must not be able to place the document 

in the locked box. 

(iii) Segregation of responsibilities. The functions of sales and prize payout verification 

must be segregated, if performed manually. Agents who sell bingo cards on the floor 

must not verify bingo cards for prize payouts with bingo cards in their possession of the 

same type as the bingo card being verified for the game. Floor clerks who sell bingo 

cards on the floor are permitted to announce the identifiers of winning bingo cards. 

(iv) Validation. Procedures must be established and implemented to determine the 

validity of the claim prior to the payment of a prize (i.e., bingo card was sold for the 

game played, not voided, etc.) by at least two persons. 

(v) Verification. Procedures must be established and implemented to ensure that at least 

two persons verify the winning pattern has been achieved on the winning card prior to the 

payment of a prize. 

(vi) Authorization and signatures. (A) A Class II gaming system may substitute as one 

authorization/signature verifying, validating or authorizing a winning card of less than 

$1,200 or other manual payout. Where a Class II gaming system substitutes as an 

authorization/signature, the manual payout is subject to the limitations provided in this 

section. 

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(B) For manual prize payouts of $1,200 or more and less than a predetermined amount 

not to exceed $50,000, at least two agents must authorize, sign and witness the manual 

prize payout. 

(1) Manual prize payouts over a predetermined amount not to exceed $50,000 must 

require one of the two signatures and verifications to be a supervisory or management 

employee independent of the operation of bingo. 

(2) This predetermined amount, not to exceed $50,000, must be authorized by 

management, approved by the tribal gaming regulatory authority, documented, and 

maintained. 

(3) (2) Documentation, including: 

Justification: Correction of numbering error. 

(i) Manual payouts and short-pays exceeding $10 must be documented on a two-part 

form, of which a restricted system record can be considered one part of the form, and 

documentation, must include the following information: 

(A) Date and time; 

(B) Player interface identifier or game identifier; 

(C) Dollar amount paid (both alpha and numeric) or description of personal property 

awarded, including fair market value. Alpha is optional if another unalterable method is 

used for evidencing the amount paid; 

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(D) Type of manual payout (e.g., prize payout, external bonus payout, short pay, etc.); 

(E) Game outcome (e.g., patterns, symbols, bingo card identifier/description, etc.) for 

manual prize payouts, external bonus description, reason for short pay, etc.; 

(F) Preprinted or concurrently printed sequential manual payout identifier; and 

(G) Signatures or other authorizations, as required by this part. 

(ii) For short-pays of $10 or less, the documentation (single-part form or log is 

acceptable) must include the following information: 

(A) Date and time; 

(B) Player interface number; 

(C) Dollar amount paid (both alpha and numeric). Alpha is optional if another unalterable 

method is used for evidencing the amount paid; 

(D) The signature of at least one agent verifying and witnessing the short pay; and 

(E) Reason for short pay. 

(iii) In other situations that allow an agent to input a prize payout or change the dollar 

amount of the prize payout by more than $1 in a Class II gaming system that has an 

automated prize payout component, two agents, one of which is a supervisory employee, 

must be physically involved in verifying and witnessing the prize payout. 

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(iv) For manually paid promotional prize payouts, as a result of the play of a game and 

where the amount paid is not included in the prize schedule, the documentation (singlepart form or log is acceptable) must include the following information: 

(A) Date and time; 

(B) Player interface number; 

(C) Dollar amount paid (both alpha and numeric). Alpha is optional if another unalterable 

method is used for evidencing the amount paid; 

(D) The signature of at least one agent verifying and witnessing the manual promotional 

prize payout of $599 or less and two agents verifying and witnessing the manual 

promotional prize payout exceeding $599; 

(E) Description or name of the promotion; and 

(F) Total amount of manual promotional prize payouts must be recorded by shift, session 

or other relevant time period. 

(v) When a controlled manual payout document is voided, the agent completing the void 

must clearly mark “void” across the face of the document, sign across the face of the 

document and all parts of the document must be retained for accountability. 

(d) Operational controls. (1) Procedures must be established and implemented with the 

intent to prevent unauthorized access to or fraudulent transactions involving cash or cash 

equivalents. 

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(2) Cash or cash equivalents exchanged between two persons must be counted 

independently by at least two persons and reconciled to the recorded amounts at the end 

of each shift or if applicable each session. Unexplained variances must be documented 

and maintained. Unverified transfers of cash or cash equivalents are prohibited. 

(3) Procedures must be established and implemented to control cash or cash equivalents 

in accordance with this section and based on the amount of the transaction. These 

procedures include, but are not limited to, counting and recording on an accountability 

form by shift, session or relevant time period the following: 

(i) Inventory, including any increases or decreases; 

(ii) Transfers; 

(iii) Exchanges, including acknowledging signatures or initials; and 

(iv) Resulting variances. 

(4) Any change of control of accountability, exchange or transfer must require the cash or 

cash equivalents be counted and recorded independently by at least two persons and 

reconciled to the recorded amount. 

(e) Gaming equipment. (1) Procedures must be established and implemented with the 

intention to restrict access to agents for the following: 

(i) Controlled gaming equipment/components ( e.g. , draw objects and back-up draw 

objects); and 

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(ii) Random number generator software. (Additional information technology security 

standards can be found in §543.16 of this part.) 

(2) The game software components of a Class II gaming system will be identified in the 

test laboratory report. When initially received, the software must be verified to be 

authentic copies, as certified by the independent testing laboratory. 

(3) Procedures must be established relating to the periodic inspection, maintenance, 

testing, and documentation of a random sampling of gaming equipment/components, 

including but not limited to: 

(i) Software related to game outcome must be authenticated semi-annually by an agent 

independent of bingo operations by comparing signatures against the test laboratory letter 

on file with the tribal gaming regulatory authority for that version. 

(ii) Class II gaming system interfaces to external systems must be tested annually for 

accurate communications and appropriate logging of events. 

(4) Records must be maintained for each player interface that indicate the date the player 

interface was placed into service or made available for play, the date the player interface 

was removed from service and not available for play, and any changes in player interface 

identifiers. 

(f) Voucher systems. (1) The voucher system must be utilized to verify the authenticity of 

each voucher or coupon redeemed. 

(2) If the voucher is valid, the patron is paid the appropriate amount. 

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(3) Procedures must be established and implemented to document the payment of a claim 

on a voucher that is not physically available or a voucher that cannot be validated ( e.g. , 

mutilated, expired, lost, stolen, etc.). 

(i) If paid, appropriate documentation is retained for reconciliation purposes. 

(ii) Payment of a voucher for $50 or more, a supervisory employee must review the 

applicable voucher system, player interface or other transaction history records to verify 

the validity of the voucher and initial the voucher or documentation prior to payment. 

(4) Vouchers redeemed must remain in the cashier's accountability for reconciliation 

purposes. The voucher redemption system reports must be used to ensure all paid 

vouchers have been validated. 

(5) Vouchers paid during a period while the voucher system is temporarily out of 

operation must be marked “paid”, initialed and dated by the cashier. If the voucher is 

greater than a predetermined amount approved (not to exceed $500), a supervisory 

employee must approve the payment and evidence that approval by initialing the voucher 

prior to payment. 

(6) Paid vouchers are maintained in the cashier's accountability for reconciliation 

purposes. 

(7) Upon restored operation of the voucher system, vouchers redeemed while the voucher 

system was temporarily out of operation must be validated as expeditiously as possible. 

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(8) Unredeemed vouchers can only be voided in the voucher system by supervisory 

employees. The supervisory employee completing the void must clearly mark “void” 

across the face of the voucher and sign across the face of the voucher, if available. The 

accounting department will maintain the voided voucher, if available. 

(g) Patron accounts and cashless systems. (1) All smart cards ( i.e. , cards that possess the 

means to electronically store or retrieve data) that maintain the only source of account 

data are prohibited. 

(2) For patron deposit accounts the following standards must apply: 

(i) For each patron deposit account, an agent must: 

(A) Require the patron to personally appear at the gaming operation; 

(B) Record the type of identification credential examined, the credential number, the 

expiration date of credential, and the date credential was examined. ( Note: A patron's 

driver's license is the preferred method for verifying the patron's identity. A passport, 

non-resident alien identification card, other government issued identification credential or 

another picture identification credential normally acceptable as a means of identification 

when cashing checks, may also be used.); 

(C) Record the patron's name and may include another identifier ( e.g. , nickname, title, 

etc.) of the patron, if requested by patron; 

(D) Record a unique identity for each patron deposit account; 

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(E) Record the date the account was opened; and 

(F) Provide the account holder with a secure method of access to the account. 

(ii) Patron deposit accounts must be established for patrons at designated areas of 

accountability and the creation of the account must meet all the controls of paragraph 

(g)(2)(i) of this section when the patron makes an initial deposit of cash or cash 

equivalents. 

(iii) If patron deposit account adjustments may be made by the operation, the operation 

must be authorized by the account holder to make necessary adjustments. This 

requirement can be met through the collection of a single authorization that covers the 

life of the patron deposit account. 

(iv) Patron deposits & withdrawals. (A) Prior to the patron making a withdrawal from a 

patron deposit account, the cashier must verify the identity of the patron and availability 

of funds. Reliance on a secured PIN entered by the patron is an acceptable method of 

verifying patron identity. 

(B) A multi-part deposit/withdrawal record must be created when the transaction is 

processed by a cashier, including; 

( 1 ) Same document number on all copies; 

( 2 ) Type of transaction, deposit or withdrawal; 

( 3 ) Name or other identifier of the patron; 

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( 4 ) At least the last four digits of the account identifier; 

( 5 ) Patron signature for withdrawals, unless a secured PIN is utilized by the patron; 

( 6 ) Date of transaction; 

( 7 ) Dollar amount of transaction; 

( 8 ) Nature of deposit or withdrawal ( e.g. , cash, check, chips); and 

( 9 ) Signature of the cashier processing the transaction. 

(C) A copy of the transaction record must be secured for reconciliation of the cashier's 

bank for each shift. All transactions involving patron deposit accounts must be accurately 

tracked. 

(D) The copy of the transaction record must be forwarded to the accounting department at 

the end of the gaming day. 

(E) When a cashier is not involved in the deposit/withdrawal of funds, procedures must 

be established that safeguard the integrity of the process used. 

(v) Patron Deposit Account Adjustments. (A) Adjustments to the patron deposit accounts 

must be performed by an agent. 

(B) A record must be created when the transaction is processed, including; 

( 1 ) Unique transaction identifier; 

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( 2 ) Type of transaction, adjustment; 

( 3 ) Name or other identifier of the patron; 

( 4 ) At least the last four digits of the account identifier; 

( 5 ) Date of transaction; 

( 6 ) Dollar amount of transaction; 

( 7 ) Reason for the adjustment; and 

( 8 ) Signature or unique identifier for the agent who made the adjustment. 

(C) The transaction record must be forwarded to the accounting department at the end of 

the gaming day. 

(vi) Where available, systems reports that indicate the dollar amount of transactions for 

patron deposit accounts ( e.g. , deposits, withdrawals, account adjustments, etc.) that 

should be reflected in each cashier's accountability must be utilized at the conclusion of 

each shift in the reconciling of funds. 

(vii) Cashless transactions and electronic funds transfers to and from patron deposit 

accounts must be recorded and maintained at the end of the gaming operations specified 

24-hour accounting period. 

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(viii) Procedures must be established to maintain a detailed record for each patron deposit 

account that includes the dollar amount of all funds deposited and withdrawn, account 

adjustments made, and the transfers to or from player interfaces. 

(ix) Detailed patron deposit account transaction records must be available to the patron 

upon reasonable request and to the tribal gaming regulatory authority upon request. 

(x) Only dedicated gaming operation bank accounts must be used to record electronic 

funds transfers to or from the patron deposit accounts. Gaming operation bank accounts 

dedicated to electronic funds transfers to or from the patron deposit accounts must not be 

used for any other types of transactions. 

(3) For promotional and other accounts the following standards must apply: 

(i) Changes to promotional and other accounts must be performed by an agent. 

(ii) The following standards apply if a player tracking system is utilized: 

(A) In the absence of the patron, modifications to balances on a promotional or other 

account must be made under the authorization of supervisory employees and must be 

sufficiently documented (including substantiation of reasons for modification). 

Modifications are randomly verified by independent agents on a quarterly basis. This 

standard does not apply to the deletion of balances related to inactive or closed accounts 

through an automated process. 

(B) Access to inactive or closed accounts is restricted to supervisory employees. 

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(C) Patron identification is required when redeeming values. 

Reliance on a secured PIN by the patron is an acceptable method of verifying patron 

identification. 

(h) Promotions. (1) The conditions for participating in promotional programs, including 

drawings and giveaway programs must be approved and available for patron review at 

the gaming operation. 

(2) Changes to the player tracking systems, promotional accounts, promotion and 

external bonusing system parameters which control features such as the awarding of 

bonuses, the issuance of cashable credits, non-cashable credits, coupons and vouchers, 

must be performed under the authority of supervisory employees, independent of the 

department initiating the change. Alternatively, the changes may be performed by 

supervisory employees of the department initiating the change if sufficient documentation 

is generated and the propriety of the changes are randomly verified by supervisory 

employees independent of the department initiating the change on a monthly basis. 

(3) All other changes to the player tracking system must be appropriately documented. 

(4) All relevant controls from Sec. 543.16 of this part will apply. 

543.7 (i) Accounting has been moved to proposed Revenue Audit 543.50 (a). 

(i) Accounting. (1) Accounting/audit standards. (i) Accounting/auditing procedures 

must be performed by agents who are independent of the persons who performed 

the transactions being reviewed.

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(ii) All accounting/audit procedures and actions must be documented (e.g., log, 

checklist, investigations and notation on reports), maintained for inspection and 

provided to the tribal gaming regulatory authority upon request.

(iii) Accounting/audit procedures must be performed reviewing transactions for 

relevant accounting periods, including a 24-hour accounting period and reconciled 

in total for those time periods.

(iv) Accounting/audit procedures must be performed within seven days of the 

transaction's occurrence date being reviewed.

(v) Accounting/audit procedures must be in place to review variances related to 

bingo accounting data, which must include at a minimum any variance noted by the 

Class II gaming system for cashless transactions in and out, electronic funds 

transfer in and out, external bonus payouts, vouchers out and coupon promotion 

out.

(vi) At least monthly, an accounting/audit agent must confirm that the appropriate 

investigation has been completed for the review of variances.

(2) Audit tasks to be performed for each day's business.

(i) Records of bingo card sales must be reviewed for proper authorization, 

completion and accurate calculations.

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(ii) Manual payout summary report, if applicable, must be reviewed for proper 

authorizations, completion, accurate calculations, and authorization confirming 

manual payout summary report totals.

(iii) A random sampling of records of manual payouts must be reviewed for proper 

authorizations and completion for manual payouts less than $1,200.

(iv) Records of all manual prize payouts of $1,200 or more must be reviewed for 

proper authorizations and completion.

(v) Where manual payout information is available per player interface, records of 

manual payouts must be reviewed against the recorded manual payout amounts per 

player interface.

(vi) Manual payout forms must be reconciled to each cashier's accountability 

documents and in total for each relevant period (e.g., session, shift, day, etc.).

(vii) Records of voided manual payouts must be reviewed for proper authorization 

and completion.

(viii) Records of voided bingo cards must be reviewed for proper authorization and 

completion.

(ix) Use of controlled forms must be reviewed to ensure each form is accounted for.

(x) Where bingo sales are available per player interface, bingo sales must be 

reviewed for reasonableness.

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(xi) Amount of financial instruments accepted per financial instrument type and per 

financial instrument acceptor must be reviewed for reasonableness, to include but 

not limited to zero amounts.

(xii) Where total prize payouts are available per player interface, total prize payouts 

must be reviewed for reasonableness.

(xiii) Amount of financial instruments dispensed per financial instrument type and 

per financial instrument dispenser must be reviewed for reasonableness, to include 

but not limited to zero amounts.

(xiv) For a random sampling, foot the vouchers redeemed and trace the totals to the 

totals recorded in the voucher system and to the amount recorded in the applicable 

cashier's accountability document.

(xv) Daily exception information provided by systems used in the operation of bingo 

must be reviewed for propriety of transactions and unusual occurrences.

(xvi) Ensure promotional coupons which are not financial instruments are properly 

cancelled to prevent improper recirculation.

(xvii) Reconcile all parts of the form used to document transfers that 

increase/decrease the inventory of an accountability (includes booths and any other 

accountability areas).

(xviii) Reconcile voucher liability (e.g., issued-voided-redeemed-expired = unpaid) to 

the voucher system records.

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(xix) The total of all patron deposit accounts must be reconciled, as follows:

(A) A report must be generated that details each day's beginning and ending 

balance of patron deposit accounts, adjustments to patron deposit accounts, and all 

patron deposit account transactions.

(B) Reconcile the beginning and ending balances to the summary of manual 

deposit/withdrawal and account adjustment documentation to the patron deposit 

account report.

(xx) Reconcile each day's patron deposit account liability (e.g., deposits ± 

adjustments withdrawals = total account balance) to the system records.

(xxi) Reconcile electronic funds transfers to the cashless system records, the records 

of the outside entity which processed the transactions and the operations dedicated 

cashless account bank records.

(xxii) Accounting data used in performance analysis may only be altered to correct 

amounts that were determined to be in error. When correcting accounting data, the 

correct amount must be indicated in any Class II gaming system exception reports 

generated.

(xxiii) Accounting/auditing agents must reconcile the audited bingo totals report to 

the audited bingo accounting data for each day.

(xxiv) Accounting/auditing agents must ensure each day's bingo accounting data 

used in performance reports has been audited and reconciled.

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(xxv) If the Class II gaming system produces exception reports they must be 

reviewed on a daily basis for propriety of transactions and unusual occurrences.

(3) Audit tasks to be performed at relevant periods:

(i) Financial instrument acceptor data must be recorded immediately prior to or 

subsequent to a financial instrument acceptor drop. The financial instrument 

acceptor amount-in data must be recorded at least weekly. The time between 

recordings may extend beyond one week in order for a recording to coincide with 

the end of an accounting period only if such extension is for no longer than six 

additional days.

(ii) When a player interface is removed from the floor, the financial instrument 

acceptor contents must be protected to prevent the misappropriation of stored 

funds.

(iii) When a player interface is permanently removed from the floor, the financial 

instrument acceptor contents must be counted and recorded.

(iv) For currency interface systems, accounting/auditing agents must make 

appropriate comparisons of system generated count as recorded in the statistical 

report at least one drop period per month. Discrepancies must be resolved prior to 

generation/distribution of reports.

(v) For each drop period, accounting/auditing agents must compare the amount-in 

per financial instrument accepted by the financial instrument acceptors to the drop 

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amount counted for the period. Discrepancies must be resolved before the 

generation/distribution of statistical reports.

(vi) Investigation must be performed for any one player interface having an 

unresolved drop variance in excess of an amount that is both more than $25 and at 

least three percent (3%) of the actual drop. The investigation performed and results 

of the investigation must be documented, maintained for inspection, and provided to 

the tribal gaming regulatory authority upon request.

(vii) The results of a variance investigation, including the date and personnel 

involved in any investigation, will be documented in the appropriate report and 

retained. The results will also include any corrective action taken (e.g., accounting 

data storage component replaced, interface component repaired, software 

debugged, etc.). The investigation will be completed and the results documented 

within seven days of the day the variance was noted, unless otherwise justified.

(viii) Procedures must be established and implemented to perform the following on 

a regular basis, at a minimum of monthly, and using predetermined thresholds:

(A) Where the Class II gaming system is capable of providing information per 

player interface, identify and investigate player interfaces with total prize payouts 

exceeding bingo sales;

(B) Where bingo sales is available per player interface, investigate any percentage of 

increase/decrease exceeding a predetermined threshold, not to exceed 20%, in total 

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bingo sales as compared to a similar period of time that represents consistency in 

prior performance.

(C) Investigate any exception noted in paragraphs (i) (3) (viii) (A) and (B) of this 

section and document the findings. The investigation may include procedures to 

review one or more of the following:

(1) Verify days on floor are comparable.

(2) Non-prize payouts for authenticity and propriety.

(3) Player interface out of service periods.

(4) Unusual fluctuations in manual payouts.

(D) If the investigation does not identify an explanation for exceptions then a 

physical check procedure must be performed, as required by paragraph 

(i)(3)(viii)(E) of this section.

(E) Document any investigation of unresolved exceptions using a predefined player 

interface physical check procedure and checklist, to include a minimum of the 

following as applicable:

(1) Verify game software;

(2) Verify player interface configurations;

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(3) Test amount in accounting data for accuracy upon insertion of financial 

instruments into the financial instrument acceptor;

(4) Test amount out accounting data for accuracy upon dispensing of financial 

instruments from the financial instrument dispenser;

( 5 ) Record findings and repairs or modifications made to resolve malfunctions, 

including date and time, player interface identifier and signature of the agent 

performing the player interface physical check, and additional signatures as 

required; and

(6) Maintain player interface physical check records, either in physical or electronic 

form, for the period prescribed by the procedure.

(ix) For Class II gaming systems, procedures must be performed at least monthly to 

verify that the system accounting data is accurate.

(x) For Tier C, at least weekly:

(A) Financial instruments accepted at a kiosk must be removed and counted by at 

least two agents; and

(B) Kiosk transactions must be reconciled to the beginning and ending balances for 

each kiosk.

(xi) At the conclusion of a promotion, accounting/audit agents must perform 

procedures (e.g., interviews, review of payout documentation, etc.) to ensure that 

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promotional prize payouts, drawings, and giveaway programs are conducted in 

accordance with the rules provided to the patrons.

(4) Inter-tribal prize pools. Procedures must be established and implemented to 

govern the participation in inter-tribal prize pools, which at a minimum must 

include the review, verification and maintenance of the following records, which 

must be made available, within a reasonable time of the request, to the tribal 

gaming regulatory authority upon request:

(i) Summary of contributions in total made to an inter-tribal prize pool;

(ii) Summary of disbursements in total from an inter-tribal prize pool; and

(iii) Summary of inter-tribal prize pool funds availability.

(5) Performance Analysis. (i) Bingo performance data must be recorded at the end 

of the gaming operations specified 24-hour accounting period. Such data must 

include:

(A) Amount-in and amount-out for each Class II gaming system.

(B) The total value of all financial instruments accepted by the Class II gaming 

system by each financial instrument acceptor and by each financial instrument type.

(C) The total value of all financial instruments dispensed by the Class II gaming 

system and by each financial instrument type.

(D) The total value of all manual payouts by each Class II gaming system.

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(E) The total value of bingo purchases for each Class II gaming system.

(F) The total value of prizes paid for each Class II gaming system.

(ii) Procedures must be established and implemented that ensure the reliability of 

the performance data.

(iii) Upon receipt of the summary of the data, the accounting department must 

review it for reasonableness using pre-established parameters defined by the gaming 

operation.

(iv) An agent must record and maintain all required data before and after any 

maintenance or modifications that involves the clearing of the data ( e.g. , system 

software upgrades, data storage media replacement, etc.). The information recorded 

must be used when reviewing performance reports to ensure that the maintenance 

or modifications did not improperly affect the data in the reports.

(6) Statistical reporting. (i) The bingo sales, prize payouts, bingo win, and actual 

bingo win percentages must be recorded for:

(A) Each shift or session;

(B) Each day;

(C) Month-to-date; and

(D) Year-to-date or fiscal year-to-date.

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(ii) A monthly comparison for reasonableness must be made of the amount of bingo 

paper sold from the bingo paper control log to the amount of bingo paper sales 

revenue recognized.

(iii) Management employees independent of the bingo department must review 

bingo statistical information on at least a monthly basis.

(iv) Agents independent of the bingo department must investigate any large or 

unusual statistical fluctuations, as defined by the gaming operation.

(v) Such investigations must be documented, maintained for inspection, and 

provided to the tribal gaming regulatory authority upon request.

(vi) The actual bingo win percentages used in the statistical reports should not 

include operating expenses (e.g., a percentage payment to administrators of intertribal prize pools), promotional prize payouts or bonus payouts not included in the 

prize schedule.

(7) Progressive prize pools. (i) A display that shows the amount of the progressive 

prize must be conspicuously displayed at or near the player interface(s) to which the 

prize applies.

(ii) At least once each day, each gaming operation must record the total amount of 

each progressive prize pool offered at the gaming operation on the progressive log.

(iii) When a manual payment for a progressive prize is made from a progressive 

prize pool, the amount must be recorded on the progressive log.

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(iv) Each gaming operation must record, on the progressive log, the base reset 

amount of each progressive prize the gaming operation offers.

(v) Procedures must be established and implemented specific to the transfer of 

progressive amounts in excess of the base reset amount to other awards or prizes. 

Such procedures may also include other methods of distribution that accrue to the 

benefit of the gaming public.

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