- 3546-1.pdf
REGULATIONS
1.1 “Accountability” means all items of currency, chips, coins, tokens, receivables, and customer deposits constituting the total amount for which the bankroll custodian is responsible at a given time.
1.2 Accumulated Credit Payout means credit earned in a gaming machine that is paid to a customer manually in lieu of a machine payout.
1.3 "Act" means the Indian Gaming Regulatory Act, Pub.L. No. 100-497, 25 U.S.C. 2701-2721, and applicable regulations promulgated under the Act.
1.4 "Actual hold" means the net win from an electronic game of chance calculated by subtracting the amount of manual payouts and hopper fills from the amount of coins placed in the machine.
1.5 Actual Hold Percentage means the percentage calculated by dividing the win by the Drop or coin in.  Can be calculated for individual tables or slot machines, type or table games or slot machines on a per day or cumulative basis.
1.6 Adjustment Form means a document used to describe and identify any change to players account balance not generated directly by player gaming activity.
1.7 AICPA means the American Institute of Certified Public Accountants.
1.8 "Associated equipment" means any equipment or mechanical, electromechanical or electronic contrivance , component or machine used remotely or directly in connection with gaming, that would not otherwise be classified as a gaming device but that ma...
1.9 Bank or Bankroll means the inventory of currency, coins, chips, checks, tokens, receivables in the cage, pit area, gaming booths, and on the playing tables and cash in bank which is used to make change, pay winnings, and pay gaming machine jackpots.
1.10 Bank Number means a unique number assigned to identify a network of player terminals.
1.11 Bill validator or currency acceptor means a device that accepts and reads currency by denomination in order to accurately register customer credits at a gaming machine.
1.12 Boxman means the first-level supervisor who is responsible for directly participating and supervising the operation and conduct of the craps game.
1.13 Cage or Casino Cage means a secure work area within the gaming operation for cashiers and a storage area for the gaming operation bankroll.
1.14 Cage accountability form means an itemized list of the components that make up the cage accountability.
1.15 Calibration module means the section of a weigh scale used to set the scale to a specific amount or number of coins to be counted.
1.16 Card game means a game in which the gaming operation is not a party to wagers and from which the gaming operation receives compensation in the form of a rake-off, a time buy-in, or other fee or payment from a player for the privilege of playing.
1.17 Card Room Bank means the operating fund assigned to the card room or main card room bank.
1.18 “Cash" means currency and cash equivalents, such as chips and tokens.
1.19 Cash Count Sheet means the form used to record the contents of the bankroll as they are counted.
1.20 Cashier’s Count Sheet or Checkout Sheet means an itemized list of the components that make up the cage accountability.
1.21 cashier’s Count Sheet Reconciliation means a detailed reconciliation of the beginning and ending cage accountability.
1.22 Cash-out ticket means an instrument of value generated by a gaming machine representing a monetary amount owed to a customer at a specific gaming machine. This investment may be wagered at other machines by depositing the cash-out ticket in the m...
1.23 Casino Bankroll means the working fund of cash and gaming chips.  It also serves as a depository control for gaming credit instruments.
1.24 Cage or Casino Cage means a secure work area within the casino for cashiers and a storage area for the casino bankroll.
1.25 Change Person means a person who has an imprest fund of coins and currency for making change for gaming machine customers.
1.26 Change Ticket means an instrument of value automatically generated when a cash-out ticket includes change that cannot be wagered on a $1.00 and higher denomination machine.  This instrument may be a wagered at a lower denomination machine by depo...
1.27 Chip Tray means a container located on gaming tables where chips are stored that are used in the game.
1.28 Chips mean money substitutes, in various denominations, issued by a gaming establishment and used for wagering.
1.29 Coin in meter means the meter that displays the total amount wagered in a gaming machine, which includes coins-in and credits played.
1.30 Coin Room Inventory means coins and tokens stored in the coin room that are generally used for gaming machine department operation.
1.31 Coin Room Vault means an area where coins and tokens used in the gaming machine department operation are stored.
1.32 “Commission" means the Pueblo of Santa Clara Gaming Commission established under the Gaming Ordinance.
1.33 Compact means the tribal-state class III gaming compact entered into between the Pueblo and the State that has gone into effect in accordance with the Act and that is currently in effect, and including any amendments thereto.
1.34 Complementaries or Comps means promotional allowances to customers.
1.35 “Council" means the Tribal Council, the governing body of the Pueblo of Santa Clara.
1.36 Count means the total funds counted for a particular game, coin-operated gaming device, shift, or other period.
1.37 Count room means a room where the coin and cash drop from gaming machines, table games or other games are transported to and counted.
1.38 Credit Slip means a form used to record the return of chips from a gaming table to the cage.
1.39 CTRC means Currency Transaction Report by Casinos.
1.40 Currency Acceptor or Bill Validator means the device that accepts and reads currency by denomination in order to accurately register customer credits at a gaming machine.
1.41 Currency Acceptor Drop means cash contained in currency acceptor drop boxes.
1.42 Currency Acceptor Drop Box means a box attached to currency acceptors used to contain currency received by currency acceptors.
1.43 Currency Acceptor Drop box Release Key means the key used to release currency acceptor drop box from the currency acceptor device.
1.44 Currency Acceptor Drop Storage Rack Key means the key used to release currency acceptor drop boxes from the storage rack.
1.45 Dealer means an employee who operates a game, individually or as part of a crew, administering house rules and making payoffs.
1.46 “Distributor" means any person who sells, leases, markets, offers, or otherwise distributes any gaming device for use or play in a licensed gaming facility.
1.47 Document acceptor means the device integrated into each gaming machine that reads bar codes on coupons and cash-out tickets.
1.48 “Drop" means the cash collected from the drop box contained in a gaming machine or attached to a gaming table which is withdrawn and transported to the vault room, or the process by which such cash is collected.
1.49 Drop Box means a locked container affixed to the gaming table into which the drop is placed. The game type, table number, and shift are indicated on the box.
1.50 Drop Box Contents Key means the key used to open drop boxes.
1.51 Drop Box Release Keys means the key used to release drop boxes from tables.
1.52 Drop Box Storage Rack Keys means the keys used to release drop boxes from the storage rack.
1.53 Drop bucket means a container located in the drop cabinet (or in a secured portion of the gaming machine in coinless/ cashless configurations) for the purpose of collecting coins, tokens, cash-out tickets and coupons from the gaming machine.
1.54 Drop Cabinet means the wooden or metal base of the Gaming Machine, which contains the gaming machine Drop Bucket.
1.55 “Electronic game of chance" means a microprocessor-controlled electronic device that allows a player to play a game of chance, which may be affected by skill, which device is activated by the insertion of a token, coin or currency, or by the use ...
1.56 EDP means Electronic Data Processing.
1.57 EPROM means erasable programmable read-only memory (computer chips that store memory).
1.58 Fill means a transaction whereby a supply of chips or coins and tokens is transferred from a bankroll to a table game or coin-operated gaming device.
1.59 Fill slip means a document evidencing a fill.
1.60 Floor pars means the sum of the theoretical hold percentages of all machines within a gaming machine denomination weighted by the coin-in contribution.
1.61 Floorperson means a person in craps who is the second-level supervisor or in other games the first-level supervisor responsible for the operation and conduct of a game.  In the gaming machine department it also refers to the supervisor who approv...
1.62 Foreign Chips are chips that are redeemed for money or house chips by other than the issuing casino.
1.63 GAAP means Generally Accepted Accounting Practices.
1.64 “Game" means any game played with cards, dice, equipment or any mechanical, electromechanical or electronic device or machine for money, property, checks, credit or any representative of value, including, without limiting the generality of the fo...
1.65 Game openers and closers means the form used by gaming operation supervisory personnel to document the inventory of chips, coins and tokens on a table at the beginning and end of a shift.
1.66 Game Server means an electronic selection device, utilizing a random number generator.
1.67 “Gaming Device" means any equipment or mechanical, electromechanical, or electronic contrivance, component, or machine used remotely or directly in connection with gaming, that affects the result of a wager by determining win or loss.
1.68 “Gaming Employee" means any natural person employed by a gaming Enterprise or Management Contractor, in any position that involves such person in any gaming activity or with any goods or materials utilized in any gaming activity, including, but n...
1.69 “Gaming Enterprise" means an enterprise owned by the Pueblo for the conduct of gaming in any gaming facility.
1.70 “Gaming facility" means the building, or the portion of a larger complex, in which Class II or Class III gaming is conducted.
1.71 Gaming machine means an electronic or electromechanical machine which contains a microprocessor with random number generator capability which allows a player to play games of chance, some of which may be affected by skill, which machine is activa...
1.72 Gaming Machine Analysis Report means a report prepared by the Gaming Enterprise that compares theoretical to actual hold by a gaming machine on a monthly or other periodic basis.
1.73 Gaming Machine Bill-In Meter means a meter included on a gaming machine that accepts currency that tracks the number of bills put into the machine.
1.74 Gaming Machine Booths or Change Banks means a booth or small cage in the gaming machine area used to provide change to players, store change aprons, and extra coin, and to account for jackpot and other payouts.
1.75 Gaming Machine Count means the total amount of coins and tokens removed from a gaming machine drop bucket or bag. The amount counted is entered on the Gaming Machine Count Sheet and is considered the Drop for that machine. Also, the procedure for...
1.76 Gaming Machine Count Team means personnel that perform count of the Gaming Machine Drop.
1.77 Gaming Machine Credit-In Meter means a meter that records the amount wagered as a result of credits played.
1.78 Gaming Machine Drop Cabinet means the stand that contains the Drop Bucket.
1.79 Gaming Machine Fill means the coins or tokens placed in a Hopper.
1.80 Gaming Machine Fill and Payout Sheet means a list of the Gaming Machine fills and Gaming Machine payouts.
1.81 Gaming Machine Game Mix means the type and number of games in a multiple game machine.
1.82 Gaming Machine Hopper Loads means coins and tokens stored within a Gaming Machine used to make payments.
1.83 Gaming Machine Monitoring System means a system used by a gaming operation to monitor gaming machine meter reading activity on an online basis.
1.84 Gaming Machine Pay Table means the reel strip combinations illustrated on the face of the gaming machine that can identify payouts of designated coin amounts.
1.85 Gaming Machine Weigh/Count and Wrap means the comparison of the weighed Gaming Machine Drop to counted and wrapped coin.
1.86 “Gaming Ordinance" means the Pueblo of Santa Clara Gaming Ordinance.
1.87 “Gaming Services" means any goods, services or concessions pertaining to any gaming activity that are provided by contract to the Pueblo, gaming enterprise, or management contractor in a gaming facility in an amount in excess of $10,000.00 in any...
1.88 “Gaming Vendor" means any person providing Gaming Services to or within a Gaming Facility.
1.89 Gross Gaming Revenue means the annual total amount of money wagered on class II and class III games and admission fees, less any amounts paid out as prizes or paid for prizes awarded.
1.90 Gross Revenue Computation means:  For each table game: the closing bankroll plus credit slips for cash, chips, or tokens returned to the cage, plus drop, less opening bankroll and fills to the table.  For each gaming machine: drop less fills to t...
1.91 Hard Count means the count of the contents of a Drop Bucket or all Drop Buckets.
1.92 Hold means the relationship over time of win to coin-in for Gaming Machines and win to drop for table games.
1.93 “Hopper" means the container that holds the coins or tokens used to make payouts in an electronic game of chance.
1.94 Internal audit means individuals who perform an audit function of a gaming operation that are independent of the department subject to audit.
1.95 Jackpot payout means the portion of the jackpot paid by Gaming Machine personnel. The amount is usually determined as the difference between the total posted jackpot amount and the coins paid out by the machine. Can also be the total amount of th...
1.96 Jackpot Payout Slip means a form on which the amount of a jackpot paid by gaming machine personnel is recorded.
1.97 “Key employee" means any person who comes within the definition of "key employees" or "primary management officials" under regulations issued by the NIGC, 25 C.F.R. '' 502.14 and 502.19, and shall include the following:
1.98 Lammer means a type of chip used to evidence transfers between table banks and card room banks.
1.99 Machine Payout Form means a document used to log all progressive jackpots and amounts won greater than $1,200.00
1.100  Main Card Room Bank means a fund of currency, coin, and chips used primarily for poker and pan card game areas.
1.101  "Management contractor" means any management company engaged by the Pueblo to perform or assist in the management or operation of any gaming enterprise.
1.102  Master Game Program Number means the game program number listed on a gaming machine EPROM.
1.103  Master Game Report Sheet means a form used to record, by shift and day, each table game’s winnings and losses.  The form reflects the opening and closing game inventories, the fills and credits, and the drop and win.
1.104  Mechanical Coin Counter means a device used to count coins that may be used in addition to or in lieu of a coin weigh scale.
1.105  Meter means an electronic (soft) or mechanical (hard) apparatus on a gaming machine. May record the number of coins wagered, the number of coins dropped, the number of times the handle was pulled, or the number of coins paid out to winning play...
1.106  Metered Count Machine means a device used in a coin room to count coin.
1.107   MICS means Minimum Internal Control Standards.
1.108  "Modification to a gaming device" means a change or alteration in a gaming device that affects the manner or mode of play of the device.  The term includes a change to control or graphics programs and, except as provided in paragraphs (d) and (...
1.109  Multi-game machine means a gaming machine that includes more than one type of game option
1.110  "NIGC" means the National Indian Gaming Commission established under the Act.
1.111  Non-Gaming Employee means any natural person employed by a Gaming Enterprise or Management Contractor whose duties are solely related to strictly non-gaming functions, and whose work is unrelated to Gaming Devices and does not require such pers...
1.112  "Non-key employee" means any Gaming employee who is not within the definition of Key Employee.
1.113  Order for Credit means a form that is used to request the transfer of chips from a table to the cage.  The order precedes the actual transfer transaction, which is documented on a credit slip.
1.113  Par percentage means the percentage of each dollar wagered that the house wins (i.e. gaming operation advantage).
1.114  Par sheet means a specification sheet for a gaming machine that provides machine hold percentage, model number, hit frequency, reel combination, number of reels, number of coins that can be accepted and reel strip listing.
1.114  "Person" means any individual, partnership, corporation, company or other legal entity.
1.115  PIN means personal identification number selected by the player and used to access player’s account.
1.116  Pit means an area in the casino enclosed or encircled by gaming tables.
1.117  Pit Podium means a stand located in the middle of the tables used as a workspace and record storage area for gaming operation supervisory personnel.
1.118  Pit Supervisor or Pit Boss means the employee who supervises all games in the pit.
1.119 Player Tracking System means a system typically used in Gaming Machine departments that can record the Gaming Machine play of individual patrons.
1.120 Primary and Secondary jackpots means promotional pools offered at certain card games that can be won in addition to the primary pot.
1.121  Progressive Gaming Machine means a Gaming Machine with a payoff indicator, in which the payoff increases as it is played. The payoff amount is accumulated, displayed on a machine and will remain until a player lines up the jackpot symbols that ...
1.122   Progressive Jackpot means a deferred payout from a Progressive Gaming Machine.
1.123   Progressive Table Game means Table Games that offer Progressive Jackpots.
1.124   Promotional Payouts means generally personal property or awards given to players by the Gaming Enterprise as an inducement to play.
1.125   Promotional Progressive Pots and Pools means funds contributed to a table game by and for the benefit of players. Funds are distributed to players based on a predetermined event.
1.126   Proposition Player means a person paid a fixed sum by the Gaming Enterprise for the specific purpose of playing in a card game. A Proposition Player makes wagers with his or her own funds, retains his or her winnings, and absorbs his or her lo...
1.127   The Commission means the Pueblo of Santa Clara Gaming Commission.
1.128  "Pueblo" means the Pueblo of Santa Clara, a federally recognized Indian tribe, its authorized officials, agents, and representatives.
1.129  "Pueblo lands" means all lands within the exterior boundaries of the Pueblo of Santa Clara Reservation and any lands title to which is either held in trust by the United States for the benefit of the Pueblo or a Pueblo member or held by the Pue...
1.130  Rake means a commission charged by the house for maintaining or dealing a game such as poker.
1.131  Rake circle means the area of a table where a rake is placed.
1.132 "Random Access Memory" or "RAM" means the electronic component used for computer workspace and storage of volatile information in a gaming device.  The term does not include memory, which is used exclusively for bit-mapped video displays.
1.133  "Random Number Generator" means a hardware, software, or combination hardware and software device for generating number values that exhibit randomness.
1.134  "Randomness" means the observed unpredictability and absence of pattern in a set of elements or events that have definite probabilities of occurrence.
1.135  Reel symbols means symbols listed on reel strips of gaming machines.
1.136  Runner means a gaming employee who transports chips/ cash to and from a gaming table to a cashier.
1.137  SAR means Suspicious Activity Report.
1.138  Shill or game starter means an employee financed by the house and acting as a player for the purpose of starting or maintaining a sufficient number of players.
1.139  Shift means any time period designated by management up to 24 hours.
1.140  Shoe means a device from which cards are dealt.
1.141  Short pay means a payoff from a coin-operated gaming device that is less than the listed amount.
1.142  Slip Dispenser means a locked device used primarily in a cage to dispense fill slips and credit slips in numerical sequence.
1.143   Slot Fill means coins placed in a hopper.
1.144   Soft count means the counts in a drop box or currency acceptor.
1.145  "State" means the State of New Mexico, its authorized officials, agents, and representatives.
1.146  Stickperson means the employee at the craps table who controls the dice, calls the numbers thrown, and is responsible for the speed of the game.
1.147  Table Bank Par means the chip impress amount at which a table bank is maintained.
1.148 Table Chip Tray means a container used to hold tokens, coins, and chips at a gaming table.
1.149 Table Games means games that are banked by the house or a pool whereby the house or the pool pays all winning bets and collects from all losing bets.
1.150 Table Inventory means the total coins and chips at a table.
1.151 Table Opener and Closer or Table Inventory Form means the document on which chips and funds held at a table are recorded when a table inventory is taken.
- 1.100 For key employees the Commission shall forward copies of the application to
- 1.101   The Commission shall submit the fingerprint cards collected from key
(a)  If at any time following issuance of a license, the Commission becomes aware of any information pertaining to a licensed Management Contractor that might bear on such person or entity's fitness for licensing under these regulations, the Commissio...
(b)  In the event the Commission receives reliable information from any source, including the NIGC, which information, if true, would indicate that the licensed Management Contractor is not in fact eligible for licensing under these regulations, the C...
- i. All areas where currency and coin may be stored or counted,
- i. All doors to the soft and hard count rooms.
- ii. All scales and wrapping machines.
- iii. All areas where uncounted currency and coin may be stored during the drop and count process.
- iv. all areas where gaming activities are being conducted;
- v. the exterior of buildings in which gaming activities are being conducted, including exits, parking areas, and other areas where customers would ordinarily be found;
- vi. all areas where maintenance persons are working on gaming equipment; and
- vii. any other areas as to which surveillance is required by the Commission.
- (e)  Surveillance of specific areas shall be conducted under the following standards:
v. All big wheel games shall have one (1) stationary camera viewing the wheel.

- (j)  In the event of a loss of power to the surveillance system, there shall be
i. The date and time each surveillance commenced;
ii. The name and license credential number of each person initiating, performing, and supervising the surveillance;

i.         Recorder function, which involves the recording of the gaming machine count; and
(c) Access to the vault room during the count shall be restricted to members of the drop and count teams, excluding authorized observers, supervisors for resolution of problems, and authorized maintenance personnel. Members of the count team shall be ...
(e)  At the beginning of the gaming machine count the coin room inventory shall be counted by at least two employees, one of whom is a member of the count team, and the other is independent of the weigh/ count and wrap procedures. This count shall be ...
(f)  The amount of the gaming machine drop from each machine shall be recorded in ink on a gaming machine count document by the recorder or mechanically printed on the weigh scale. For the coin meter, a count team member shall convert the coin count f...
(g)  Coins shall be wrapped immediately after being weighed or counted. As the coin is being wrapped, it shall be maintained in such a manner so as to be able to obtain an accurate count when the wrap is completed. The coins shall be wrapped and recon...
(h)  If the gaming machine count is conducted with a continuous mechanical count meter which is not reset during the count and is verified in writing by at least three employees at the start and end of each denomination count, then one employee may pe...
(i)  At the end of the wrap of the gaming machine drop at least two members of the count team shall count the ending coin room inventory independently of one another. The counts shall be recorded on a summary report which evidences the calculation of ...
- (j)  Corrections on gaming machine count documentation shall be made by crossing out the error, entering the correct figure, and then obtaining the initials of at least two count team employees. If a weigh scale interface is used, corrections shall be...
i. Crossing the error out on the gaming machine document, entering the correct figure, and then obtaining the initials of at least two count team employees. An employee independent of the gaming machine department and count team shall enter the correc...
(o)  On a timely basis large (by denomination, either $1,000 or 1% of the drop, whichever is less) or unusual (e.g. zero for weigh count or patterned for all counts) variances between the weigh/ count and wrap shall be investigated by management perso...
(p)  After the weigh/ wrap count is completed, the count/ wrap amount shall be posted to cage accountability.
(q)  For currency acceptor counts, there shall be at least three employees
(r)  The currency acceptor count shall be performed in a soft count room or equivalently secure area with comparable controls.  The currency acceptor drop boxes shall be removed by an employee independent of the gaming machine department then transpor...
(s)  Corrections to information originally recorded by the count team on currency acceptor 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...
(t)  The count sheet shall be reconciled to the drop by a count team member who shall not function as the sole recorder. All members of the count team shall attest by signature to the accuracy of the currency acceptor drop count.  All monies that were...
(b)  If a weigh scale interface is used, it shall be adequately restricted to prevent unauthorized access with passwords, keys, or other security devices.
- (c)  the weigh scale has a zero adjustment mechanism, it shall be physically limited to minor adjustments (such as the weight of a bucket) or shall be physically situated so that any unnecessary adjustments during the weigh process are observed by oth...
(d)  The weigh scale and weigh scale interface shall be tested by an employee independent of the cage, vault, and gaming machine departments and the count team at least quarterly. At least semi-annually the test shall be performed by internal audit in...
(e)  During the gaming machine count, at least two employees 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...
- (a)  For table and card games count, the soft count shall be performed by at least three employees. A second count shall be performed by an employee on the count team who did not perform the initial count. The count team shall be independent of transa...
- (b)  If counts from various revenue centers occur simultaneously in the count room, procedures shall be in effect, which prevent the commingling of funds from different revenue centers.
- (c)  The drop boxes shall be individually emptied and counted in a manner that prevents the commingling of funds between boxes until the count of the box has been recorded. The count of each box shall be recorded in ink or other permanent form of reco...
- (d) If currency counters are used 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.
- (e)  Orders for fill or credit shall be matched to the fill or credit slips. Fills and credits shall be traced to or recorded on the count sheet and examined for correctness. The opening and closing slips shall be examined or traced to or recorded on ...
- (f)  Corrections to information originally recorded by the count team on soft 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 lea...
1.  Currency and coins;

- (a) The cage accountability shall be reconciled to the general ledger at least monthly.   (b)   A trial balance of gaming operations receivable, including the name of the patron and current balance, shall be prepared at least monthly for active, inact...
(c) All cage accounting procedures and follow-up performed shall be documented, maintained for inspection and provided to the Tribal gaming regulatory authority upon request.
(a)  If personal checks, cashier checks, or payroll checks are cashed at the cage, the Commission, the gaming operation as approved by the Commission, shall establish and the gaming operation shall comply with the appropriate controls for purposes of ...
i.       Detailed records identifying revenues, expenses, assets, liabilities, and equity.
(c)  The Enterprise shall create and maintain records sufficient to accurately reflect gross income and expenses relating to gaming operations.
i.      Assets are safeguarded;
ii. Financial records are accurate and reliable;
iii.      Transactions are performed only in accordance with management’s general or specific authorization;
(a) The Enterprise shall describe its administrative and accounting procedures in detail in a written system of internal control.  The written system must include:
(f) Audit documentation shall be maintained and shall be made available to the Commission upon request. Audit reports shall include the following information:
1. The audit objectives;
the management’s response.
(a) The internal audit department shall perform audits of all major areas of the gaming operation.
(b) The department will review card games at least annually. Such audit shall include, but shall not be limited to, cards games operations, monetary exchange procedure, shill transactions (if applicable), and count procedures.
(c) The department shall review annually electronic data processing functions, procedures for the issuance of complimentary services, and cage procedures. The review of cage procedures shall include the reconciliation of trial balances to physical ins...
(d) For table games, internal audits shall be conducted at least once during each six-month period. The audit shall include, but not be limited to: fill and credit procedures; soft drop and count procedures and subsequent transfer of funds; surprise t...
(e) For gaming machines, internal audits shall be conducted at least once during each six-month period. Auditing procedures shall be performed by employees who are independent of the transactions being reviewed.  The audit shall include, but not be li...
(f)  In addition to the observations and examinations performed under paragraphs b & e of this subsection, follow-up observations and examinations shall be performed to verify that corrective action has been taken regarding all instances of noncomplia...
- 1. Drop
- 2. Win; and
- 3. Gross revenue.
(f)   Accounting personnel shall review exception reports for all computerized game systems at least monthly for propriety of transactions and unusual occurrences. All noted improper transactions or unusual occurrences shall be investigated with the r...
- (c) For gaming machines or groups of identical machines, excluding multi-game machines, with differences in theoretical payback percentage exceeding 4% between the minimum and maximum theoretical payback, an employee or department independent from the...
i. On a quarterly basis, record the meters that contain the number of plays by wager;
i. On a weekly basis record the total coin-in meter;
i. Foot all jackpot and fill slips and trace totals to those produced by the system;
i. A comparison of meter drop to actual drop per machine;
1. The number of coins or credits wagered;
i. The amount of funds to be contributed from each pot;

- (a) Fill slips shall be in at least triplicate form, in a continuous numerical series, and prenumbered and concurrently numbered in a form utilizing the alphabet and only in one series at a time. An alphabet need not be used if the numerical series is...
- i. The cashier who prepared the fill slip and issued the chips, tokens or monetary equivalent;
i.   The date and time;
ii.  The machine number;
iii. The dollar amount of payout (both alpha and numeric); and
iv.  Signatures of at least two employees verifying and witnessing the payout.
- i. The serial number cannot be found on file (due to a stale date, forgery, etc.);
- i. The reconciliation of meters and jackpot payouts;
- ii. The collection and drop of gaming machine funds;
- iii. The verification and payment of jackpots and billing to gaming operations on a pro-rata basis;
- iv. The type of promotion; and
- v. The signature of at least one employee authorizing and completing the transaction.
- (a) Gaming machine booths and change banks active during the shift shall be counted down and reconciled each shift utilizing appropriate accountability documentation.
- (b) The wrapping of loose gaming machine booth and cashier coin shall be performed at a time or location that does not interfere with the hard count/ wrap process or the accountability of that process.
- (c) A record evidencing the transfers of wrapped and unwrapped coins shall be maintained and retained for 7 days.
i. The removal of EPROM’s from devices;
ii. The verification of the existence of errors;
iii. The correction via duplication from the master game program EPROM.;
iv. The verification of duplicated EPROM’s prior to being offered for play.

(c) The master game program number, par percentage, and the pay table shall be verified to the par sheet when initially received from the manufacturer.
(d) EPROM’s returned to gaming devices shall be labeled and shall include the date program number, information identical to that shown on the manufacturer=s label, and initials of the individual replacing the EPROM.
(e) At least annually, personnel independent of the gaming operation or
(f) The machines being tested shall perform procedures to insure the integrity of a sample of gaming machine game program EPROM’s.
- (a) The authorized Slot Department person will contact The Commission Auditor or Commissioner to request access to the logic area of a particular gaming machine.  Information with regard to the particular machine number being entered, the reason for e...
(b) IT department personnel shall be precluded from unauthorized access to computers and terminals located in gaming areas, source documents, and live data files (not test data). IT personnel shall be restricted from having authorized access to cash o...
i. Frequent backup of data files;
ii. Backup of all programs;
iii. Secured off-site storage of all backup data files and programs, or other adequate protection; and
iv. Recovery procedures, which are tested at least annually with documentation of results.
i. The name of the employee authorizing modem access;
ii. The name of the authorized programmer or manufacturer representative;
iii. Reason for modem access;
v. A description of the work performed; and
vi. The date, time, and duration of access.

i.       The optical disk contains the exact duplicate of the original document;
ii.       All documents stored on optical disk shall be maintained with a detailed index containing the gaming operation department and date. The index shall be available to the NIGC upon request.
iii.        Hardware (terminal, printer, etc.) Shall be made available to the Pueblo or the NIGC upon request and adequate notice for the purpose of performing auditing procedures.
iv.       Controls shall exist to ensure the accurate reproduction of records up to and including the printing of stored documents used for auditing purposes.
v. Source documents and summary reports that may be stored on rewritable disks may not be relied on for the performance of any audit procedures and the original documents are retained;
vi. The disks are retained for a minimum of five years;
vii. The original documents are retained for a minimum of one year after they have been scanned to WORM disks.
23.6 Security logs.
(a) If computer security logs are generated by the system, they shall be reviewed by information technology supervisory personnel for evidence of:
i. Multiple attempts to log-on, or alternatively, the system shall deny user access after three attempts to log-on;
ii.  Unauthorized changes to live date files; and
iii.  Any other unusual transactions.
(b) This paragraph shall not apply to personal computers.
23.7 Document Storage
(a) Documents may be scanned or directly stored to an unalterable storage medium under the following conditions.
i.       The storage medium shall contain the exact duplicate of the original document.
ii. All documents stored on the storage medium shall be maintained with a detailed index containing the gaming operation department and date.  This index shall be available upon request by the Commission.
iii. Upon request and adequate notice by the Commission, hardware (terminal, printer, etc.) shall be made available in order to perform auditing procedures.
iv. Controls shall exist to ensure the accurate reproduction of records up to and including the printing of stored documents used for auditing purposes.
v. The storage medium shall be retained for a minimum of five years.
vi. Original documents must be retained until the books and records have been audited by an independent certified public accountant.
- i. Ensuring the prohibited transactions pursuant to Title 31 do not occur;
- ii. Properly recording all transactions that fall under the criteria of Title 31 on the appropriate forms and logs in the manner prescribed by these standards;
- iii. Making a diligent effort to prevent the circumvention of the prohibitions of Title 31 or the reporting and record keeping requirements of Title 31 by multiple transactions within a 24-hour period;
- iv. Being familiar with what is considered a suspicious transaction and making a diligent effort to identify and report suspicious transactions; and
- v. Having knowledge of Title 31 and the minimum internal control standards relative to Title 31.
(a) When a customer attempts to complete a Title 31 type transaction, or attempts to complete a Title 31 transaction that would cause the customer’s transactions to exceed the $10,000 threshold, an individual handling the transaction initiates the pro...
- (j) The handler of the CTRC transaction signs the form prior to transmitting it to the accounting department.  The forms are sent to the accounting department within 24 hours after the end of the designated 24 hour period.
- i. Presenting materials such as a copy of Title 31, the MICS standards relative to Title 31, a CTRC form, a SAR form, suspicious transaction guidelines, a MTL form, and appropriate procedure manuals;
i. Compliance walk-though of those departments where Title 31 transactions may occur, including interviews with employees who handle transactions.  The review should include personnel from all three shifts, rotated throughout the year.
(a) The regulations herein constitute the final authority on regulation of gaming within the Pueblo.  However, for day-to-day administration of internal control standards consistent with this chapter the Enterprise may utilize an Internal Control Manu...
- i. new procedures, amendments or deletions shall be prepared by a designated Compliance Department individual assigned by management..  The designated individual shall provide accountability, continuity and standard formatting for procedures and shall...