§543.21 What are the minimum internal control standards for drop and count for Tier 

A gaming operations? 

(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) Card game drop standards. (1) The setting out of empty card game drop boxes and 

the drop shall be a continuous process. The drop begins with the removal of the first card 

game drop box; however, empty drop boxes are not required to be placed on tables that 

are inactive at the time of the drop. 

(2) At the end of each shift: 

(i) All locked card game drop boxes shall be removed from the tables by a person 

independent of the card game shift being dropped; 

(ii) A separate drop box shall be placed on each table opened at any time during each 

shift or a gaming operation may utilize a single drop box with separate openings and 

compartments for each shift; and 

(iii) Upon removal from the tables, card game drop boxes shall be transported directly to 

the count room or other equivalently secure area with comparable controls and locked in 

a secure manner until the count takes place. 

(3) If drop boxes are not placed on all tables, then the card game department shall 

document which tables were open during the shift. 

(4) The transporting of card game drop boxes shall be performed by a minimum of two 

persons, at least one of whom is independent of the card game shift being dropped. 

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(5) All card game drop boxes shall be posted with a number corresponding to a 

permanent number on the gaming table and marked to indicate game, table number, and 

shift. 

(c) Soft count room personnel. (1) The card game soft count and the player interface 

financial instrument storage component count shall be performed by a minimum of two 

individuals. 

(2) Count room personnel shall not be allowed to exit or enter the count room during the 

count except for emergencies or scheduled breaks. At no time during the count, shall 

there be fewer than two individuals in the count room until the drop proceeds have been 

accepted into cage/vault accountability. 

(3) Count team members shall be rotated on a routine basis such that the count team is 

not consistently the same two persons more than four (4) days per week. This standard 

shall not apply to gaming operations that utilize a count team of more than two 

individuals. 

(4) The count team shall be independent of transactions being reviewed and counted. The 

count team shall be independent of the cage/vault departments, however, a dealer or a 

cage cashier may be used if this person is not allowed to perform the recording function. 

An accounting representative may be used if there is an independent audit of all soft 

count documentation. 

(5) All coin, tokens, chips and/or cash inventory stored in the count room shall be secured 

from unauthorized access at all times. 

(d) Card game soft count standards. (1) The card game soft count shall be performed in a 

soft count room or other equivalently secure area with comparable controls. 

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(2) Access to the count room during the count shall be restricted to members of the drop 

and count teams, with the exception of authorized observers, supervisors for resolution of 

problems, and authorized maintenance personnel. 

(3) If counts from various revenue centers occur simultaneously in the count room, 

procedures shall be in effect that prevent the commingling of funds from different 

revenue centers. 

(4) The card game drop boxes shall be individually emptied and counted in such a 

manner to prevent the commingling of funds between boxes until the count of the box has 

been recorded. 

(i) The count of each box shall be recorded in ink or other permanent form of recordation. 

(ii) For counts that do not utilize a currency counter, a second count shall be performed 

by a member of the count team who did not perform the initial count. Separate counts of 

chips and tokens must always be performed by members of the count team. 

(iii) Coupons or other promotional items not included in gross revenue may be recorded 

on a supplemental document by either the count team members or accounting personnel. 

All single-use coupons shall be cancelled daily by either the count team members or 

accounting personnel to prevent improper recirculation. 

(iv) If a currency counter interface is used: 

(A) It shall be adequately restricted (e.g., password, keys, etc.) so as to prevent 

unauthorized access. 

(B) The currency drop figures shall be transferred via direct communications line or 

computer storage media to the accounting department. 

543.21 (d) (5) has been moved to proposed 543.50 Revenue Audit. 

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(5) Unannounced currency counter and currency counter interface (if applicable) 

tests shall be performed by personnel independent of the cage, vault, count team 

and card games departments on at least a quarterly basis with the test results 

documented and maintained. All denominations of currency counted by the 

currency counter must be tested. This test may be performed by internal audit. The 

result of these tests shall be documented and signed by the person or persons 

performing the test.

(5) If currency counters are utilized and the count room table is used only to empty boxes 

and sort/stack contents, a count team member shall be able to observe the loading and 

unloading of all currency at the currency counter, including rejected currency. The count 

team member operating the currency counter does not need to be monitored by another 

count team member if an individual independent of the count process monitors the 

operator of the currency counter on an unannounced basis for a minimum of one hour 

during the count process from recorded or live surveillance at least monthly. The date, 

time, and results of the independent observation shall be documented. 

(6) When the currency counter rejects currency (re-run of rejected currency is 

permissible) but does not record the amount of rejected currency, procedures shall be 

developed and implemented to record the rejected currency amount by table and to 

ensure that two counts of the rejected currency (by table and in total) are performed to 

ensure the correct amount of the drop is recorded on the count sheet. Posting rejected 

currency to a nonexistent “dummy” table is prohibited. 

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(7) Card game drop boxes, when empty, shall be shown to another member of the count 

team, or to another person who is observing the count, or to surveillance, provided the 

count is monitored in its entirety by a person independent of the count. 

(8) To correct errors in soft count documentation, a single line shall be drawn through the 

error, and the correct figure entered above the original figure. The correction shall be 

initialed by at least two count team members verifying the change unless the count team 

only has two (2) members in which case the initials of only one (1) verifying count team 

member are required. If a currency interface is used, corrections to card games count data 

shall be made using one of the following: 

(i) Draw a single line through the error on the card games document, and write the correct 

figure above the original figure. The correction must then be initialed by the two count 

team members verifying the change, unless the count team only has two (2) members in 

which case the initials of only one (1) verifying count team member are required. If this 

procedure is used, an individual independent of the card games department and count 

team shall enter the correct figure into the computer system prior to the generation of 

related card games reports; or 

(ii) During the count process, correct the error in the computer system and enter the 

passwords of at least two count team members. If this procedure is used, an exception 

report shall be generated by the computer system identifying the table number, the error, 

the correction, and the count team members attesting to the correction. 

(iii) If the computer system does not allow corrections as specified in (ii), management 

shall develop and implement alternative procedures for documenting corrections to the 

soft count records and communicating the information to the accounting department. 

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(9) The count sheet shall be reconciled to the total drop by a count team member who 

shall not function as the sole recorder and variances shall be reconciled and documented. 

(10) All members of the count team shall sign the count document or a summary report to 

attest to their participation in the count. 

(11) All drop proceeds and cash equivalents that were counted shall be turned over to the 

cage or vault cashier (who shall be independent of the count team) or to an authorized 

person/individual independent of the revenue generation and the count process for 

verification. Such person shall certify by signature as to the amount of the drop proceeds 

delivered and received. It is recommended that the individual performing the verification 

count be precluded from having prior knowledge of the results of previous count 

performed by count team personnel. Any unresolved variances shall be reconciled, 

documented, and/or investigated by accounting/revenue audit. 

(12) The count sheet, with all supporting documents, shall be delivered to the accounting 

department by a count team member or a person independent of the cashiers department. 

Alternatively, it may be adequately secured (e.g., locked container to which only 

accounting personnel can gain access) until retrieved by the accounting department. 

(13) The cage/vault person shall sign the count sheet, or other reconciling document, and 

thereby assume accountability of the currency drop proceeds, ending the count. 

(14) Access to stored, full card game drop boxes shall be restricted to authorized 

members of the drop and count teams. 

(e) Player interface financial instrument storage component drop standards. (1) A 

minimum of two individuals shall be involved in the removal of the player interface 

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storage component drop, at least one of whom is independent of the player interface 

department. 

(2) All financial instrument storage components shall be removed only at the time 

previously designated by the gaming operation and reported to the Tribal gaming 

regulatory authority, except for emergency drops. The player interface financial 

instrument storage component drop begins when the first financial instrument storage 

component is removed. 

(3) The financial instrument storage components shall be removed by a person 

independent of the player interface department then transported directly to the count 

room or other equivalently secure area with comparable controls and locked in a secure 

manner until the count takes place. 

(i) Security shall be provided over the financial instrument storage components removed 

from the player interfaces and awaiting transport to the count room. 

(ii) The transporting of financial instrument storage components shall be performed by a 

minimum of two persons, at least one of whom is independent of the player interface 

department. 

(4) All financial instrument storage components shall be posted with a number 

corresponding to a permanent number on the player interface. 

(f) Player interface financial instrument storage component count standards. (1) The 

player interface financial instrument storage component count shall be performed in a 

soft count room or other equivalently secure area with comparable controls. 

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(2) Access to the count room during the count shall be restricted to members of the drop 

and count teams, with the exception of authorized observers, supervisors for resolution of 

problems, and authorized maintenance personnel. 

(3) If counts from various revenue centers occur simultaneously in the count room, 

procedures shall be in effect that prevent the commingling of funds from different 

revenue centers. 

(4) The count team shall not have access to bill-in meter amounts until after the count is 

completed and the drop proceeds are accepted into the cage/vault accountability. A count 

team member is allowed to read/record the amount from the bill-in meters provided the 

count team members do not have knowledge of the dollar amount of currency contained 

in the financial instrument storage components pursuant to the bill-in meters during the 

count process. 

(5) If a currency counter interface is used: 

(i) It shall be adequately restricted (e.g., password, keys, etc.) so as to prevent 

unauthorized access. 

(ii) The currency drop figures shall be transferred via direct communications line or 

computer storage media to the accounting department. 

543.21(f) (6) has been moved to proposed 543.50 Revenue Audit. 

(6) Unannounced currency counter and currency counter interface (if applicable) 

tests shall be performed by personnel independent of the cage, vault, count team 

and player interface departments on at least a quarterly basis with the test results 

being documented and maintained. All denominations of currency and all types of 

vouchers counted by the currency counter must be tested. This test may be 

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performed by internal audit. The result of these tests shall be documented and 

signed by the person or persons performing the test.

(6) The financial instrument storage components shall be individually emptied and 

counted in such a manner to prevent the commingling of funds between storage 

components until the count of the storage component has been recorded. 

(i) The count of each storage component shall be recorded in ink or other permanent form 

of recordation. 

(ii) [Reserved] 

(7) If currency counters are utilized and the count room table is used only to empty 

financial instrument storage components and sort/stack contents, a count team member 

shall be able to observe the loading and unloading of all currency at the currency counter, 

including rejected currency. The count team member operating the currency counter does 

not need to be monitored by another count team member if an individual independent of 

the count process monitors the operator of the currency counter on an unannounced basis 

for a minimum of one hour during the count process from recorded or live surveillance at 

least monthly. The date, time, and results of the independent observation shall be 

documented. 

(8) When the currency counter rejects currency (re-run of rejected currency is 

permissible) but does not record the amount of rejected currency, procedures shall be 

developed and implemented to record the rejected currency amount, by player interface, 

and to ensure that two counts of the rejected currency (by player interface and in total) 

are performed to ensure the correct amount of the drop is recorded on the count sheet. 

Posting rejected currency to a nonexistent “dummy” player interface is prohibited. 

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(9) Storage components, when empty, shall be shown to another member of the count 

team, to another person who is observing the count, or to surveillance, provided that the 

count is monitored in its entirety by a person independent of the count. 

(10) To correct errors in soft count documentation, a single line shall be drawn through 

the error, and the correct figure entered above the original figure. The correction shall be 

initialed by at least two count team members verifying the change unless the count team 

only has two (2) members in which case the initials of only one (1) verifying member is 

required. If a currency interface is used, corrections to player interface count data shall be 

made using one of the following: 

(i) Draw a single line through the error on the player interface document and write the 

correct figure above the original figure. The correction shall then be initialed by two 

count team members, verifying the change unless the count team only has two (2) 

members in which case the initials of only one (1) verifying member is required. 

 If this procedure is used, an individual independent of the player interface department 

and count team shall enter the correct figure into the computer system prior to the 

generation of related player interface reports; or 

(ii) During the count process, correct the error in the computer system and enter the 

passwords of at least two count team members. If this procedure is used, an exception 

report shall be generated by the computer system identifying the player interface number, 

the error, the correction, and the count team members attesting to the correction. 

(iii) If the computer system does not allow corrections as specified in (ii), management 

shall develop and implement alternative procedures for documenting corrections to the 

soft count records and communicating the information to the accounting department. 

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(11) The count sheet shall be reconciled to the total drop by a count team member who 

shall not function as the sole recorder, and variances shall be reconciled and documented. 

This standard does not apply to vouchers removed from the financial instrument storage 

components. 

(12) All members of the count team shall sign the count document or a summary report to 

attest to their participation in the count. 

(13) All drop proceeds and cash equivalents that were counted shall be turned over to the 

cage or vault cashier (who shall be independent of the count team) or to an authorized 

person independent of the revenue generation and the count process for verification. 

Such person shall certify by signature as to the amount of the drop proceeds delivered 

and received. It is recommended that the individual performing the verification count be 

precluded from having prior knowledge of the results of previous count performed by 

count team personnel. Any unresolved variances shall be reconciled, documented, and/or 

investigated by accounting/revenue audit.

(14) The cage/vault person shall sign the count sheet, or other reconciling document, and 

thereby assume accountability of the currency drop proceeds, ending the count. 

(15) The count sheet, with all supporting documents, shall be delivered to the accounting 

department by a count team member or a person independent of the cashiers department. 

Alternatively, it may be adequately secured (e.g., locked container to which only 

accounting personnel can gain access) until retrieved by the accounting department. 

(16) Access to stored financial instrument storage components, full or empty, shall be 

restricted to: 

(i) Authorized members of the drop and count teams; and 

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(ii) Authorized personnel in an emergency for the resolution of a problem. 

(g) Player interface coin drop standards. (1) A minimum of two individuals shall be 

involved in the removal of the player interface drop, at least one of whom is independent 

of the player interface department. 

(2) All drop buckets shall be removed only at the time previously designated by the 

gaming operation and reported to the Tribal gaming regulatory authority, except for 

emergency drops. The player interface coin drop begins with the removal of the first 

drop bucket. 

(3) Security shall be provided over the buckets removed from the player interface drop 

cabinets and awaiting transport to the count room. 

(4) As each player interface is opened, the contents shall be tagged with its respective 

player interface number if the bucket is not permanently marked with the player interface 

number. The contents shall be transported directly to the area designated for the counting 

of such drop proceeds. If more than one trip is required to remove the contents of the 

player interfaces, the filled carts of coins shall be securely locked in the room designed 

for counting or in another equivalently secure area with comparable controls. There shall 

be a locked covering on any carts in which the drop route includes passage out of doors. 

(i) Alternatively, a smart bucket system that electronically identifies and tracks the player 

interface number, and facilitates the proper recognition of gaming revenue, shall satisfy 

the requirements of this paragraph. 

(ii) [Reserved] 

(5) Each drop bucket in use shall be: 

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(i) Housed in a locked compartment separate from any other compartment of the player 

interface and keyed differently than other player interface compartments; and 

(ii) Identifiable to the player interface from which it is removed. If the player interface is 

identified with a removable tag that is placed in the bucket, the tag shall be placed on top 

of the bucket when it is collected. 

(6) Each player interface shall have drop buckets into which coins or tokens that are 

retained by the player interface are collected. Drop bucket contents shall not be used to 

make change or pay hand-paid payouts. 

(7) The collection procedures may include procedures for dropping player interfaces that 

have trays instead of drop buckets. 

(h) Hard count room personnel. (1) The weigh/count shall be performed by a minimum 

of two individuals. 

(2) At no time during the weigh/count shall there be fewer than two individuals in the 

count room until the drop proceeds have been accepted into cage/vault accountability. 

(i) If the player interface count is conducted with a continuous mechanical count meter 

that is not reset during the count and is verified in writing by at least two individuals at 

the start and end of each denomination count, then one person may perform the wrap. 

(ii) [Reserved] 

(3) Count team members shall be rotated on a routine basis such that the count team is 

not consistently the same two persons more than four (4) days per week. This standard 

shall not apply to gaming operations that utilize a count team of more than two persons. 

(4) The count team shall be independent of transactions being reviewed and counted. 

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supervisory player interface personnel and perform the laborer function only (Nonsupervisory player interface personnel are defined as persons below the level of player 

interface shift supervisor). A cage cashier may be used if this person is not allowed to 

perform the recording function. An accounting representative may be used if there is an 

independent audit of all count documentation.

(i) Player interface coin count and wrap standards. (1) Coins shall include tokens. 

(2) The player interface coin count and wrap shall be performed in a count room or other 

equivalently secure area with comparable controls. 

(i) Alternatively, an on-the-floor drop system utilizing a mobile scale shall satisfy the 

requirements of this paragraph, subject to the following conditions: 

(A) The gaming operation shall utilize and maintain an effective on-line player interface 

monitoring system, as described in §542.13(m) (3); 

(B) Components of the on-the-floor drop system shall include, but not be limited to, a 

weigh scale, a laptop computer through which weigh/count applications are operated, a 

security camera available for the mobile scale system, and a VCR to be housed within the 

video compartment of the mobile scale. The system may include a mule cart used for 

mobile weigh scale system locomotion. 

(C) The gaming operation must obtain the security camera available with the system, and 

this camera must be added in such a way as to eliminate tampering. 

(D) Prior to the drop, the drop/count team shall ensure the scale batteries are charged; 

(E) Prior to the drop, a videotape shall be inserted into the VCR used to record the drop 

in conjunction with the security camera system and the VCR shall be activated; 

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(F) The weigh scale test shall be performed prior to removing the unit from the hard 

count room for the start of the weigh/drop/count; 

(G) Surveillance shall be notified when the weigh/drop/count begins and shall be capable 

of monitoring the entire process; 

(H) An observer independent of the weigh/drop/count teams (independent observer) shall 

remain by the weigh scale at all times and shall observe the entire weigh/drop/count 

process; 

(I) Physical custody of the key(s) needed to access the laptop and video compartment 

shall require the involvement of two persons, one of whom is independent of the drop and 

count team; 

(J) The mule key (if applicable), the laptop and video compartment keys, and the remote 

control for the VCR shall be maintained by a department independent of the player 

interface department. The appropriate personnel shall sign out these keys; 

(K) A person independent of the weigh/drop/count teams shall be required to accompany 

these keys while they are checked out, and observe each time the laptop compartment is 

opened; 

(L) The laptop access panel shall not be opened outside the hard count room, except in 

instances when the laptop must be rebooted as a result of a crash, lock up, or other 

situation requiring immediate corrective action; 

(M) User access to the system shall be limited to those persons required to have full or 

limited access to complete the weigh/drop/count; and 

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(N) When the weigh/drop/count is completed, the independent observer shall access the 

laptop compartment, end the recording session, eject the videotape, and deliver the 

videotape to surveillance. 

(ii) [Reserved] 

(3) Access to the count room during the count shall be restricted to members of the drop 

and count teams, with the exception of authorized observers, supervisors for resolution of 

problems, and authorized maintenance personnel. 

(4) If counts from various revenue centers occur simultaneously in the count room, 

procedures shall be in effect that prevent the commingling of funds from different 

revenue centers. 

(5) The following functions shall be performed in the counting of the player interface 

drop: 

(i) Recorder function, which involves the recording of the player interface count; and 

(ii) Count team supervisor function, which involves the control of the player interface 

weigh and wrap process. The supervisor shall not perform the initial recording of the 

weigh/count unless a weigh scale with a printer is used. 

(6) The player interface drop shall be counted, wrapped, and reconciled in such a manner 

to prevent the commingling of player interface drop coin with coin (for each 

denomination) from the next player interface drop until the count of the player interface 

drop has been recorded. If the coins are not wrapped immediately after being weighed or 

counted, they shall be secured and not commingled with other coins. 

(i) The amount of the drop from each player interface shall be recorded in ink or other 

permanent form of recordation on a player interface count document by the recorder or 

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mechanically printed by the weigh scale. Additionally, if a weigh scale interface is used, 

the count figures shall be transferred via direct communications line or computer storage 

media to the accounting department. 

(ii) Corrections to information originally recorded by the count team on player interface 

count documentation shall be made by drawing a single line through the error, writing the 

correct figure above the original figure, and then obtaining the initials of at least two 

count team members who verified the change unless the count team only has two (2) 

members in which case the initials of only one (1) verifying member is required. 

(A) If a weigh scale interface is used, corrections to player interface count data shall be 

made using one of the following: 

(1) Drawing a single line through the error on the player interface document, writing the 

correct figure above the original figure, and then obtaining the initials of at least two 

count team members unless the count team only has two (2) members in which case the 

initials of only one (1) verifying member is required. If this procedure is used, an 

individual independent of the player interface department and count team shall enter the 

correct figure into the computer system prior to the generation of related player interface 

reports; or 

(2) During the count process, correct the error in the computer system and enter the 

passwords of at least two count team members. If this procedure is used, an exception 

report shall be generated by the computer system identifying the player interface number, 

the error, the correction, and the count team members attesting to the correction. 

(B) [Reserved] 

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(7) If applicable, the weight shall be converted to dollar amounts before the reconciliation 

of the weigh to the wrap. 

(8) If a coin meter is used, a count team member shall convert the coin count for each 

denomination into dollars and shall enter the results on a summary sheet. 

(9) The recorder and at least one other count team member shall sign the weigh tape and 

the player interface count document attesting to the accuracy of the weigh/count. 

(10) All members of the count team shall sign the count document or a summary report to 

attest to their participation in the count. 

(11) All drop proceeds and cash equivalents that were counted shall be turned over to the 

cage or vault cashier (who shall be independent of the count team) or to an authorized 

person independent of the revenue generation and the count process for verification. 

Such person shall certify by signature as to the accuracy of the drop proceeds delivered 

and received. 

(12) All player interface count and wrap documentation, including any applicable 

computer storage media, shall be delivered to the accounting department by a count team 

member or a person independent of the cashier's department. Alternatively, it may be 

adequately secured (e.g., locked container to which only accounting personnel can gain 

access) until retrieved by the accounting department. 

(13) If the coins are transported off the property, a second (alternative) count procedure 

shall be performed before the coins leave the property. Any variances shall be 

documented. 

(14) Variances. Large (by denomination, either $1,000 or 2% of the drop, whichever is 

less) or unusual (e.g., zero for weigh/count or patterned for all counts) variances between 

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the weigh/count and wrap shall be investigated by management personnel independent of 

the player interface department, count team, and the cage/vault functions on a timely 

basis. The results of such investigation shall be documented, maintained for inspection, 

and provided to the Tribal gaming regulatory authority upon request. 

(j) Security of the count room inventory during the player interface coin count and wrap. 

(1) If the count room serves as a coin room and coin inventory is not secured so as to 

preclude access by the count team, then the following standards shall apply: 

(i) At the commencement of the player interface count the following requirements shall 

be met: 

(A) The coin inventory shall be counted by at least two persons, one of whom is a 

member of the count team and the other is independent of the weigh/count and wrap 

procedures; 

(B) The count in paragraph (j) (1) (i) (A) of this section shall be recorded on an 

appropriate inventory form; 

(ii) Upon completion of the wrap of the player interface drop: 

(A) At least two members of the count team (wrap team), independently from each other, 

shall count the ending coin inventory; 

(B) The counts in paragraph (j)(1)(ii)(A) of this section shall be recorded on a summary 

report(s) that evidences the calculation of the final wrap by subtracting the beginning 

inventory from the sum of the ending inventory and transfers in and out of the count 

room; 

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(C) Prior to verification of the count by cage/vault personnel, the same count team 

members shall compare the calculated wrap to the weigh/count, recording the comparison 

and noting any variances on the summary report; 

(D) A member of the cage/vault department shall count the ending coin inventory by 

denomination and shall reconcile it to the beginning inventory, wrap, transfers, and 

weigh/count. Any reconciliation variance shall be documented; and 

(E) At the conclusion of the reconciliation, at least two count/wrap team members and the 

verifying cage/vault person shall sign the summary report(s) attesting to its accuracy. 

(iii) The functions described in paragraph (j) (1) (ii) (A) and (C) of this section may be 

performed by only one count team member. That count team member must then sign the 

summary report, along with the verifying cage/vault person, as required under paragraph 

(j) (1) (ii) (E). 

(2) If the count room is segregated from the coin room, or if the coin room is used as a 

count room and the coin room inventory is secured to preclude access by the count team, 

all of the following requirements shall be completed, at the conclusion of the count: 

(i) At least two members of the count/wrap team shall count the final wrapped player 

interface drop independently from each other; 

(ii) The final counts, in total and by denomination, shall be recorded on a summary 

report; 

(iii) The same count team members (or the accounting department) shall compare the 

final wrap to the weigh/count, recording the comparison and noting any variances on the 

summary report; 

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(iv) A member of the cage/vault department shall count the wrapped player interface drop 

by denomination and reconcile it to the weigh/count summary report. Any variance shall 

be reconciled and documented; 

(v) At the conclusion of the reconciliation, at least two count team members and the 

cage/vault person shall sign the summary report attesting to its accuracy; and 

(vi) The wrapped coins (exclusive of proper transfers) shall be transported to the cage, 

vault or coin vault after the reconciliation of the weigh/count to the wrap. 

(vii) The count team shall not have access to coin drop meter amounts until after the 

count is completed and the drop proceeds have been accepted into the cage/vault 

accountability. A count team member is allowed to read/record the amount from the coinin meters provided the count team members do not have knowledge of the dollar amount 

of coin contained in the drop buckets pursuant to the coin-in meters during the count 

process. 

(k) Transfers of currency and coin during the count. (1) Transfers may be permitted 

during the count only if permitted under the internal control standards approved by the 

Tribal gaming regulatory authority. 

(2) Each transfer shall be recorded on a separate multi-part form with a preprinted or 

concurrently-printed form number that shall be subsequently reconciled by the 

accounting department. 

(3) Each transfer must be counted and signed for by at least two members of the count 

team and by a person independent of the count team who is responsible for authorizing 

the transfer. 

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(4) At least one part of the transfer form shall remain in the count room until the drop has 

been accepted into cage/vault accountability. The other part of the transfer form shall 

accompany the funds transferred from the count room during the count. 

(l) Key controls-general (1) The player interface coin drop cabinet keys, card games drop 

box release keys, financial instrument storage component release keys, card games drop 

box contents keys, financial instrument storage component contents keys, and kiosk keys 

shall all be separately keyed from each other. 

(2) Surveillance monitoring key access does not satisfy the requirements in this part for 

physical involvement. 

(3) All duplicate keys shall be maintained in a manner that provides the same degree of 

control as is required for the original keys. Records shall be maintained for each key 

duplicated that indicate the number of keys made and destroyed. 

(4) Records shall be maintained by the custodian of sensitive keys to document 

authorization of personnel accessing keys. 

(m) Player interface drop key control standards. (1) Player interface coin drop cabinet 

keys, including duplicates, shall be maintained by a department independent of the player 

interface department. 

(2) The physical custody of the keys needed to access player interface coin drop cabinets, 

including duplicates, shall require the involvement of two persons, one of whom is 

independent of the player interface department. 

(3) Two individuals (separate from key custodian) shall be required to accompany such 

keys while checked out and observe each time player interface drop cabinets are 

accessed. 

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(n) Card game drop box key control standards. (1) Tier A gaming operations shall be 

exempt from compliance with this paragraph if the Tribal gaming regulatory authority, or 

the gaming operation as approved by the Tribal gaming regulatory authority, establishes 

and the gaming operation complies with procedures that maintain adequate key control 

and restricts access to the keys. 

(2) Procedures shall be developed and implemented to insure that unauthorized access to 

empty card game drop boxes shall not occur from the time the boxes leave the storage 

racks until they are placed on the tables. 

(3) The involvement of at least two persons independent of the cage department shall be 

required to access stored empty card game drop boxes. 

(4) At least two count team members are required to be present at the time count room 

and other count keys are issued for the count. 

(o) Card game drop box release keys. (1) Tier A gaming operations shall be exempt from 

compliance with this paragraph if the Tribal gaming regulatory authority, or the gaming 

operation as approved by the Tribal gaming regulatory authority, establishes and the 

gaming operation complies with procedures that maintain adequate key control and 

restricts access to the keys. 

(2) The card game drop box release keys shall be maintained by a department 

independent of the card game department. 

(3) Only the person(s) authorized to remove card game drop boxes from the tables shall 

be allowed access to the card game drop box release keys; however, the count team 

members may have access to the release keys during the soft count in order to reset the 

card game drop boxes. 

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(4) Persons authorized to remove the card game drop boxes shall be precluded from 

having simultaneous access to the card game drop box contents keys and release keys. 

(5) For situations requiring access to a card game drop box at a time other than the 

scheduled drop, the date, time, and signature of the individual signing out/in the release 

key must be documented. 

(p) Financial instrument storage component release keys. (1) Tier A gaming operations 

shall be exempt from compliance with this paragraph if the Tribal gaming regulatory 

authority, or the gaming operation as approved by the Tribal gaming regulatory authority, 

establishes and the gaming operation complies with procedures that maintain adequate 

key control and restricts access to the keys. 

(2) The financial instrument storage component release keys shall be maintained by a 

department independent of the player interface department. 

(3) Only the person(s) authorized to remove financial instrument storage components 

from the player interfaces shall be allowed access to the release keys. 

(4) Persons authorized to remove the financial instrument storage components shall be 

precluded from having simultaneous access to the financial instrument storage 

component contents keys and release keys. 

(5) For situations requiring access to a financial instrument storage component at a time 

other than the scheduled drop, the date, time, and signature of the individual signing 

out/in the release key must be documented. 

(q) Card game drop box storage rack keys. (1) Tier A gaming operations shall be exempt 

from compliance with this paragraph if the Tribal gaming regulatory authority, or the 

gaming operation as approved by the Tribal gaming regulatory authority, establishes and 

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the gaming operation complies with procedures that maintain adequate key control and 

restricts access to the keys. 

(2) Persons authorized to obtain card game drop box storage rack keys shall be precluded 

from having simultaneous access to card game drop box contents keys with the exception 

of the count team 

(r) Financial instrument storage component storage rack keys. (1) Tier A gaming 

operations shall be exempt from compliance with this paragraph if the Tribal gaming 

regulatory authority, or the gaming operation as approved by the Tribal gaming 

regulatory authority, establishes and the gaming operation complies with procedures that 

maintain adequate key control and restricts access to the keys. 

(2) Persons authorized to obtain financial instrument storage component storage rack 

keys shall be precluded from having simultaneous access to financial instrument storage 

component contents keys with the exception of the count team. 

(s) Card game drop box contents keys. (1) Tier A gaming operations shall be exempt 

from compliance with this paragraph if the Tribal gaming regulatory authority, or the 

gaming operation as approved by the Tribal gaming regulatory authority, establishes and 

the gaming operation complies with procedures that maintain adequate key control and 

restricts access to the keys. 

(2) Issuance of the card game drop box contents keys at other than scheduled count times 

shall require the involvement of at least three individuals from separate departments, 

including management. The reason for issuance shall be documented with the signatures 

of all participants and observers. Two individuals from separate departments are required 

to accompany the card game drop box contents key from the time the keys are issued 

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until the time the keys are returned. The key custodian issuing keys constitutes physical 

involvement. A computerized key security system functions as the key custodian. 

(3) Only count team members shall be allowed access to card game drop box content 

keys during the count process. 

(t) Financial instrument storage component contents keys. (1) Tier A gaming operations 

shall be exempt from compliance with this paragraph if the Tribal gaming regulatory 

authority, or the gaming operation as approved by the Tribal gaming regulatory authority, 

establishes and the gaming operation complies with procedures that maintain adequate 

key control and restricts access to the keys. 

(2) Issuance of the financial instrument storage component contents key at other than 

scheduled count times shall require the involvement of at least three persons from 

separate departments, one of whom must be a supervisor. The reason for issuance shall be 

documented with the signatures of all participants and observers. Two individuals from 

separate departments are required to accompany the financial instrument storage 

component contents key from the time the keys are issued until the time the keys are 

returned. The key custodian issuing keys constitutes physical involvement. A 

computerized key security system functions as the key custodian. 

(3) Only the count team members shall be allowed access to financial instrument storage 

component contents keys during the count process. 

(u) Player interface computerized key security systems. (1) Computerized key security 

systems which restrict access to the player interface drop and count keys through the use 

of passwords, keys or other means, other than a key custodian, must provide the same 

degree of control as indicated in the aforementioned key control standards; refer to 

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paragraphs (m), (p), (r) and (t) of this section. Note: This standard does not apply to the 

system administrator. The system administrator is defined in paragraph (u) (2) (i) of this 

section. 

(2) For computerized key security systems, the following additional player interface key 

control procedures apply: 

(i) Management personnel independent of the player interface department assign and 

control user access to keys in the computerized key security system (i.e., system 

administrator) to ensure that player interface drop and count keys are restricted to 

authorized individuals. 

(ii) In the event of an emergency or the key box is inoperable, access to the emergency 

manual key(s) (a.k.a. override key), used to access the box containing the player interface 

drop and count keys, requires the physical involvement of at least three persons from 

separate departments, including management. The date, time, and reason for access, must 

be documented with the signatures of all participating individuals signing out/in the 

emergency manual key(s). 

(iii) The custody of the keys issued pursuant to paragraph (u) (2) (ii) of this section 

requires the presence of two persons from separate departments from the time of their 

issuance until the time of their return. 

(iv) Routine physical maintenance that requires accessing the emergency manual key(s) 

(override key) and does not involve the accessing of the player interface drop and count 

keys, only requires the presence of two persons from separate departments. The date, 

time and reason for access must be documented with the signatures of all participating 

individuals signing out/in the emergency manual key(s). 

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543.21 (u) (3) and (4) have been moved to proposed 543.50 Revenue Audit. 

(3) For computerized key security systems controlling access to player interface drop and 

count keys, accounting/audit personnel, independent of the system administrator, shall

perform the following procedures:

(i) Daily, review the report generated by the computerized key security system indicating 

the transactions performed by the individual(s) that adds, deletes, and changes user's 

access within the system (i.e., system administrator). Determine whether the transactions 

completed by the system administrator provide an adequate control over the access to the 

player interface drop and count keys. Also, determine whether any player interface drop 

and count key(s) removed or returned to the key cabinet by the system administrator was 

properly authorized.

(ii) For at least one day each month, review the report generated by the computerized key 

security system indicating all transactions performed to determine whether any unusual 

player interface drop and count key removals or key returns occurred.

(iii) At least quarterly, review a sample of users that are assigned access to the player 

interface drop and count keys to determine that their access to the assigned keys is 

adequate relative to their job position.

(iv) All noted improper transactions or unusual occurrences are investigated with the 

results documented.

(4) At least quarterly, an inventory of all count room, player interface door, player 

interface fill cabinet, storage rack, contents, override and panel keys shall be performed, 

and reconciled to records of keys made, issued, and destroyed. Investigations shall be 

performed for all keys unaccounted for, with the investigation being documented. 

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(v) Card games computerized key security systems. (1) Computerized key security 

systems which restrict access to the card game drop and count keys through the use of 

passwords, keys or other means, other than a key custodian, must provide the same 

degree of control as indicated in the aforementioned key control standards; refer to 

paragraphs n), (o), (q) and (s) of this section. This standard does not apply to the system 

administrator. The system administrator is defined in paragraph (v) (2) (i) of this section. 

(2) For computerized key security systems, the following additional card game key 

control procedures apply: 

(i) Management personnel independent of the card game department assign and control 

user access to keys in the computerized key security system (i.e., system administrator) to 

ensure that card game drop and count keys are restricted to authorized individuals. 

(ii) In the event of an emergency or the key box is inoperable, access to the emergency 

manual key(s) (a.k.a. override key), used to access the box containing the card game drop 

and count keys, requires the physical involvement of at least three persons from separate 

departments, including management. The date, time, and reason for access, must be 

documented with the signatures of all participating individuals signing out/in the 

emergency manual key(s). 

(iii) The custody of the keys issued pursuant to paragraph (v)(2)(ii) of this section 

requires the presence of two persons from separate departments from the time of their 

issuance until the time of their return. 

(iv) Routine physical maintenance that requires accessing the emergency manual key(s) 

override key) and does not involve the accessing of the card games drop and count keys, 

only requires the presence of two persons from separate departments. The date, time and 

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reason for access must be documented with the signatures of all participating individuals 

signing out/in the emergency manual key(s). 

543.21 (v) (3) and (4) have been moved to proposed 543.50 Revenue Audit. 

(3) For computerized key security systems controlling access to card games drop 

and count keys, accounting/audit personnel, independent of the system 

administrator, shall perform the following procedures:

(i) Daily, review the report generated by the computerized key security system 

indicating the transactions performed by the individual(s) that adds, deletes, and 

changes user's access within the system (i.e., system administrator). Determine 

whether the transactions completed by the system administrator provide an 

adequate control over the access to the card games drop and count keys. Also, 

determine whether any card games drop and count key(s) removed or returned to 

the key cabinet by the system administrator was properly authorized.

(ii) For at least one day each month, review the report generated by the 

computerized key security system indicating all transactions performed to 

determine whether any unusual card games drop and count key removals or key 

returns occurred.

(iii) At least quarterly, review a sample of users that are assigned access to the card 

games drop and count keys to determine that their access to the assigned keys is 

adequate relative to their job position.

(iv) All noted improper transactions or unusual occurrences are investigated with 

the results documented.

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(4) At least quarterly, an inventory of all count room, card game drop box release, 

storage rack, contents, override and panel keys shall be performed, and reconciled 

to records of keys made, issued, and destroyed. Investigations shall be performed 

for all keys unaccounted for, with the investigations being documented. 

(w) Emergency drop procedures. Emergency drop procedures shall be developed by the 

Tribal gaming regulatory authority, or the gaming operation as approved by the Tribal 

gaming regulatory authority. 

(x) Equipment standards for player interface count. (1) A weigh scale calibration 

module shall be secured so as to prevent unauthorized access (e.g., prenumbered seal, 

lock and key, etc.). 

(2) A person independent of the cage, vault, player interface, and count team functions 

shall be required to be present whenever the calibration module is accessed. Such access 

shall be documented and maintained. 

(3) If a weigh scale interface is used, it shall be adequately restricted so as to prevent

unauthorized access (passwords, keys, etc.). 

(4) If the weigh scale has a zero adjustment mechanism, it shall be physically limited to 

minor adjustments (e.g., weight of a bucket) or physically situated such that any 

unnecessary adjustments to it during the weigh process would be observed by other count 

team members. 

543.21(x) (5) has been moved to proposed 543.50 Revenue Audit. 

(5) Unannounced weigh scale and weigh scale interface (if applicable) tests shall be 

performed by a person or persons independent of the cage, vault, and player 

interface departments and count team at least quarterly with the test results being 

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documented and maintained. This test may be performed by internal audit. The 

result of these tests shall be documented and signed by the person or persons 

performing the test.

(5) Immediately prior to the player interface count, at least two individuals shall verify 

the accuracy of the weigh scale with varying weights or with varying amounts of 

previously counted coin for each denomination to ensure the scale is properly calibrated 

(varying weights/coin from drop to drop is acceptable). 

(6) If a mechanical coin counter is used (instead of a weigh scale), the Tribal gaming 

regulatory authority, or the gaming operation as approved by the Tribal gaming 

regulatory authority, shall establish and the gaming operation shall comply with 

procedures that are equivalent to those described in paragraphs (x)(4), (x) (5), and 

543.50 (g) (2). 

(7) If a coin meter count machine is used, the count team member shall record the 

machine number denomination and number of coins in ink on a source document, unless 

the meter machine automatically records such information. 

(i) A count team member shall test the coin meter count machine before the actual count 

to ascertain if the metering device is functioning properly with a predetermined number 

of coins for each denomination. 

(ii) [Reserved] 

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