reglab/statecodes huggingface dataset:
Florida Administrative Code › 75 - FLORIDA GAMING CONTROL COMMISSION › 75 - Departmental › Chapter 75-14 - PARI-MUTUEL WAGERING FACILITY SLOT MACHINE OPERATIONS › Section 75-14.052 - Electronic Identification and Access Control System

Current through Reg. 50, No. 138; July 16, 2024
(1) A
				slot machine licensee shall utilize an electronic identification and access
				control system for its employees and employees of its vendors that shall be
				used to open doors to controlled areas of the slot machine licensee's facility.
				The electronic identification and access control system shall:
(a) Provide a clear color photograph
				identification card or badge for all employees of the slot machine licensee or
				employees of its vendors;
(b) The
				identification card shall be color coded or provide an alpha or numeric symbol
				to indicate which areas of the slot machine licensee's facility the employee is
				authorized to enter; and,
(c) The
				photograph and color code or symbol required by these rules shall be unique to
				the slot machine licensee's facility and shall be of sufficient size and
				clarity to allow the surveillance system to observe the photograph and identify
				the employee to confirm his or her authorized access to the area under
				surveillance.
Florida Administrative Code › 75 - FLORIDA GAMING CONTROL COMMISSION › 75 - Departmental › Chapter 75-14 - PARI-MUTUEL WAGERING FACILITY SLOT MACHINE OPERATIONS › Section 75-14.053 - Key Controls

Current through Reg. 50, No. 138; July 16, 2024
(1) Each slot
				machine licensee shall develop and utilize a lock and key control system that
				limits or restricts access to secure compartments and areas as identified in
				the slot licensee's internal control procedure. Locks and keys shall be
				received by the slot machine licensee's security department and installed by a
				master locksmith or similarly qualified employee of the slot machine
				licensee.
(2) Notwithstanding the
				requirements of Rule  75-14.052, F.A.C., the internal
				controls procedure of the slot machine licensee shall identify persons
				authorized by the slot machine licensee to possess keys providing access to the
				following compartments or areas:
(a) Slot cash
				storage boxes;
(b) Trolleys to
				transport slot cash storage boxes;
(c) Count rooms;
(d) Areas in which slot cash storage boxes
				are located;
(e) Compartments
				housing microprocessors in any slot machine; and,
(f) Containers holding the master key for
				each slot machine Central Processing Unit (CPU).
Florida Administrative Code › 75 - FLORIDA GAMING CONTROL COMMISSION › 75 - Departmental › Chapter 75-14 - PARI-MUTUEL WAGERING FACILITY SLOT MACHINE OPERATIONS › Section 75-14.055 - Storage and Retrieval of Surveillance Recordings

Current through Reg. 50, No. 138; July 16, 2024
(1) All
				surveillance recordings shall be in digital format and retained for at least
				thirty (30) days in areas referenced in paragraph
				 75-14.054(2)(b),
				F.A.C., and seven (7) days for areas referenced in paragraph
				 75-14.054(2)(c),
				F.A.C., unless provided otherwise in this section. Recordings shall be listed
				on a log by surveillance personnel with the date, times, and identification of
				the person monitoring or changing the recording medium in a recorder.
				Surveillance recordings shall be released to the division or FDLE upon
				demand.
(2) Any surveillance
				recording of illegal or suspected illegal activity or jackpot payment
				procedures, upon completion of the monitoring, shall be saved and stored
				separately and labeled in a manner with date, time and identity of surveillance
				personnel. The saved recordings shall be placed in a separate, secure area and
				written notification given to the division and FDLE.
(3) Video recordings of activities under
				subsection (2), shall not be destroyed without the written authorization of the
				division and FDLE.
(4) All
				surveillance recordings relating to the following shall be retained in a secure
				area and shall be listed on a log maintained by surveillance personnel:
(a) All count room areas;
(b) The vault area;
(c) All credit and fill slip confirmation
				recordings; and,
(d) Any areas with
				cashiers or where the patrons cash tickets or
				vouchers.
Florida Administrative Code › 75 - FLORIDA GAMING CONTROL COMMISSION › 75 - Departmental › Chapter 75-14 - PARI-MUTUEL WAGERING FACILITY SLOT MACHINE OPERATIONS › Section 75-14.056 - Security and Surveillance Logs

Current through Reg. 50, No. 138; July 16, 2024
(1) The slot
				machine licensee shall maintain a surveillance log(s) in the surveillance room
				containing the following information:
(a) The
				names of all persons entering or exiting the surveillance room;
(b) A summary, including the date and time
				each surveillance activity commenced and terminated;
(c) Record of any equipment or camera
				malfunctions;
(d) Description of
				the activity observed or performed for any and all unusual occurrences observed
				by a surveillance employee;
(e) Any
				additional information as required by the division or FDLE after notification
				of a specific incident; and,
(f)
				All communications received by or sent from the surveillance
				room.
Florida Administrative Code › 75 - FLORIDA GAMING CONTROL COMMISSION › 75 - Departmental › Chapter 75-14 - PARI-MUTUEL WAGERING FACILITY SLOT MACHINE OPERATIONS › Section 75-14.058 - Slot Machine Licensees System of Internal Controls

Current through Reg. 50, No. 138; July 16, 2024
(1) Each slot
				machine licensee shall develop and implement internal control procedures to
				ensure compliance with Chapter 551, F.S., and Chapter 75-14, F.A.C.
(2) Each slot machine licensee shall submit
				to the division a written description of internal control procedures that
				incorporate administrative and accounting controls with its application before
				slot machine gaming commences.
(3)
				Each slot machine licensee's internal control procedures shall include the
				following:
(a) Administrative controls which
				include the procedures and records that detail authorization of transactions;
				and,
(b) Accounting controls shall
				require that:
1. Transactions are executed in
				accordance with management's general authorization,
2. Transactions are recorded to permit
				preparation of financial statements in conformity with generally accepted
				accounting principles,
3. Access to
				assets is permitted only in accordance with management authorization; and,
4. The recorded accountability for
				assets shall be compared with existing assets at set intervals and corrective
				action shall be taken with respect to any
				differences.
Florida Administrative Code › 75 - FLORIDA GAMING CONTROL COMMISSION › 75 - Departmental › Chapter 75-14 - PARI-MUTUEL WAGERING FACILITY SLOT MACHINE OPERATIONS › Section 75-14.059 - Slot Machine Licensee Personnel

Current through Reg. 50, No. 138; July 16, 2024
(1) Each slot
				machine licensee shall maintain a level of staffing, supervision, and
				delineation of responsibilities of the organizational structure that ensures
				the proper operations as provided in the internal control procedures.
(2) The slot machine licensee's internal
				controls shall provide for a pre-employment screening process for each
				prospective employee, including the following:
(a) A completed employment
				application;
(b) Documentation that
				prospective employees for supervisory, managerial or surveillance positions
				have skills, training and experience for the position; and,
(c) A reviewed credit
				report.
Florida Administrative Code › 75 - FLORIDA GAMING CONTROL COMMISSION › 75 - Departmental › Chapter 75-14 - PARI-MUTUEL WAGERING FACILITY SLOT MACHINE OPERATIONS › Section 75-14.060 - Slot Machine Licensee Verification of Business Entities

Current through Reg. 50, No. 138; July 16, 2024
(1) The
				slot machine licensee's internal controls shall provide for screening of
				business entities supplying slot machine gaming related equipment and services,
				which shall include out-sourced general employment services, to the slot
				machine licensee or its affiliates including the following:
(a) A reference check of the business entity
				from other gaming jurisdictions; and,
(b) Ensure the business entity has obtained a
				current occupational license.
Florida Administrative Code › 75 - FLORIDA GAMING CONTROL COMMISSION › 75 - Departmental › Chapter 75-14 - PARI-MUTUEL WAGERING FACILITY SLOT MACHINE OPERATIONS › Section 75-14.061 - Slot Cash Storage Boxes

Current through Reg. 50, No. 138; July 16, 2024
(1) Each slot
				cash storage box shall:
(a) Have a separate
				lock that shall only be opened by a key that is secured under the slot machine
				licensee's system of internal controls as provided in subsection
				 75-14.053(2),
				F.A.C.;
(b) Have a device that
				prohibits access to the contents of the slot cash storage box, when it is
				removed from the machine; and,
(c)
				Have an asset number that corresponds to the asset number of its assigned
				machine and is identifiable by the surveillance system referenced in Rule
				 75-14.054,
				F.A.C.
Florida Administrative Code › 75 - FLORIDA GAMING CONTROL COMMISSION › 75 - Departmental › Chapter 75-14 - PARI-MUTUEL WAGERING FACILITY SLOT MACHINE OPERATIONS › Section 75-14.063 - Count Rooms

Current through Reg. 50, No. 138; July 16, 2024
(1) The slot machine licensee shall have
				within its facility a count room used exclusively for counting of funds
				received from the wagering operations of pari-mutuels and slot machines. Counts
				conducted for slot machine operations shall be performed at separate times and
				independent of counts from pari-mutuel operations.
(2) The count room shall have:
(a) Metal doors equipped with:
1. Two separate locks, independent of one
				another and those of the slot cash storage boxes; and,
2. An alarm device, which audibly and visibly
				signals the surveillance monitoring room and the security department whenever a
				door to the count room is opened,
Florida Administrative Code › 75 - FLORIDA GAMING CONTROL COMMISSION › 75 - Departmental › Chapter 75-14 - PARI-MUTUEL WAGERING FACILITY SLOT MACHINE OPERATIONS › Section 75-14.065 - Procedure for Slot Cash Storage Box Count

Current through Reg. 50, No. 138; July 16, 2024
(1) Each slot
				machine licensee shall include in its internal control procedures:
(a) A workflow diagram indicating all
				equipment used in the counting process;
(b) A description of all computer equipment
				used in the counting and recording process and other systems that communicate
				with computer equipment for purposes related to the counting of
				revenue;
(c) Procedures for
				controlling changes in software use in the counting and recording process,
				which provide for notification to the division at least 24 hours prior to the
				implementation of any proposed change; and,
(d) Controls that prevent access to any count
				room information by anyone outside of the count room until the entire count
				process is concluded.
Florida Administrative Code › 75 - FLORIDA GAMING CONTROL COMMISSION › 75 - Departmental › Chapter 75-14 - PARI-MUTUEL WAGERING FACILITY SLOT MACHINE OPERATIONS › Section 75-14.067 - Slot Cashier's Cage and Change Machines

Current through Reg. 50, No. 138; July 16, 2024
(1) Each slot
				cashier shall operate with an individual imprest inventory. At the end of each
				shift, the slot cashier assigned to the outgoing shift shall record on a daily
				slot cashier's count sheet maintained by the slot machine licensee, the face
				value of each slot booth inventory item counted and the total opening and
				closing slot booth inventories and shall reconcile the total closing inventory
				with the total opening inventory.
(2) At the end of each gaming day, a copy of
				the daily slot cashiers' count sheets for that gaming day shall be forwarded to
				the accounting department.
(3) The
				slot cashier's cage inventory shall be used to supply change persons with an
				imprest inventory of bills, tickets or vouchers. The slot cashier's cage
				inventory shall also be used to provide a change person with bills, tickets,
				and vouchers in exchange for an equal amount of any combination of bills,
				tickets, or vouchers.
(4) The slot
				cashier's cage inventory shall be used to supply any mechanical, electrical or
				other device which operates independently of a slot machine and which, upon
				insertion of a ticket or voucher, dispenses an amount of currency equivalent to
				the face value of the ticket or voucher, and which immediately upon exchange
				cancels the ticket or voucher with an imprest inventory of slot
				tickets.
Rulemaking Authority
					 551.103(1),
					 551.122 FS. Law Implemented
					 551.103(1)(d), (g),
					 (i) FS.
New 6-25-06, Amended 5-30-17, Formerly
					  61D-14.067.
Florida Administrative Code › 75 - FLORIDA GAMING CONTROL COMMISSION › 75 - Departmental › Chapter 75-14 - PARI-MUTUEL WAGERING FACILITY SLOT MACHINE OPERATIONS › Section 75-14.069 - Accounting and Security Records

Current through Reg. 50, No. 138; July 16, 2024
(1) Each slot
				machine licensee shall maintain records of all transactions pertaining to the
				revenues and costs for its facility.
(2) General accounting records shall be on a
				double entry system of accounting with transactions recorded on the accrual
				basis that shall also be maintained as follows:
(a) The slot licensee shall maintain a
				uniform chart of accounts and accounting classification;
(b) The chart of accounts shall provide the
				classifications necessary to prepare standard financial statements; and,
(c) The slot machine licensee
				shall not alter the account numbering system without prior written notification
				to the division.
Florida Administrative Code › 75 - FLORIDA GAMING CONTROL COMMISSION › 75 - Departmental › Chapter 75-14 - PARI-MUTUEL WAGERING FACILITY SLOT MACHINE OPERATIONS › Section 75-14.072 - Cashier's Cage, Satellite Cages, Vaults, and Accounting Controls

Current through Reg. 50, No. 138; July 16, 2024
(1) Each slot machine licensee shall have on
				or immediately adjacent to the designated slot machine gaming area a physical
				structure known as a cashier's cage ("the cage") to house the cashiers and to
				serve as the central location for the following:
(a) The custody of the cage inventory
				comprising currency including patrons' deposits, and of forms, documents, and
				records normally associated with the operation of a cage;
(b) The custody and exchange of currency,
				electronic cards, forms, documents and records normally generated or utilized
				by cashiers, change persons, and slot attendants;
(c) The responsibility for the overall
				reconciliation of all documentation generated by cashiers, slot cashiers,
				change persons, and slot attendants; and,
(d) The receipt of currency, tickets or
				vouchers from the count room in conformity with this
				document.
Florida Administrative Code › 75 - FLORIDA GAMING CONTROL COMMISSION › 75 - Departmental › Chapter 75-14 - PARI-MUTUEL WAGERING FACILITY SLOT MACHINE OPERATIONS › Section 75-14.073 - Meter Readings

Current through Reg. 50, No. 138; July 16, 2024
(1) Accounting
				department employees shall:
(a) Manually read
				and record at least 25 percent of all facility slot machine electronic meters
				each quarter until all facility slot machine meters are read as required in
				subsection  75-14.042(2),
				F.A.C., by the end of each calendar year; and,
(b) Reconcile the readings obtained pursuant
				to paragraph (1)(a), above, with the meter information for each of the
				corresponding slot machine meter records on the facility based monitoring
				system.
Florida Administrative Code › 75 - FLORIDA GAMING CONTROL COMMISSION › 75 - Departmental › Chapter 75-14 - PARI-MUTUEL WAGERING FACILITY SLOT MACHINE OPERATIONS › Section 75-14.074 - Security Requirements, System Access, and Firewalls

Current through Reg. 50, No. 138; July 16, 2024
(1) The
				firewall application shall maintain an audit log and disable all communications
				and generate an error event if the audit log becomes full. An audit log shall
				contain the following information:
(a) All
				changes to configuration of the firewall;
(b) All successful and unsuccessful
				connection attempts through the firewall; and,
(c) The source and destination IP addresses,
				port numbers and MAC addresses.
Florida Administrative Code › 75 - FLORIDA GAMING CONTROL COMMISSION › 75 - Departmental › Chapter 75-14 - PARI-MUTUEL WAGERING FACILITY SLOT MACHINE OPERATIONS › Section 75-14.075 - Jackpot Payouts Not Paid Directly From the Slot Machine

Current through Reg. 50, No. 138; July 16, 2024
(1) A slot machine licensee employee shall
				complete a manual or system generated jackpot payout slip whenever a patron
				wins a jackpot that is not automatically paid directly from the slot
				machine.
(2) Jackpot payout slips
				shall be:
(a) Consecutively
				numbered;
(b) Used in sequential
				order; and,
(c) Controlled as
				follows:
1. Manual jackpot payout slips shall
				be consecutively prenumbered forms,
2. Jackpot payout slips created by the
				facility based monitoring system shall be printed with consecutive
				numbering,
3. Employees not
				assigned to duties in either the cashier's cage or the slot department shall
				document each series of jackpot payout slips the slot machine licensee
				receives,
4. All void original and
				duplicate jackpot payout slips shall be:
a.
				Marked "void"; and,
b. Signed by
				the preparer and a slot attendant or
				supervisor.
Florida Administrative Code › 75 - FLORIDA GAMING CONTROL COMMISSION › 75 - Departmental › Chapter 75-14 - PARI-MUTUEL WAGERING FACILITY SLOT MACHINE OPERATIONS › Section 75-14.076 - Player Tracking System

Current through Reg. 50, No. 138; July 16, 2024
(1) Each slot
				machine licensee that offers the use of a card or device to its patrons for
				tracking player history, shall include a description of this program or system
				as part of its internal control procedures and submit the internal control
				procedures to the division for approval.
(2) Any card or device used as referenced in
				subsection (1), shall only be used for the establishment of a promotional
				account.
(3) Any activity involving
				a card or device referenced in subsection (1), shall be recorded and maintained
				in a database that shall be available for inspection by the division or FDLE
				upon demand. Information in the database shall be maintained for the time
				specified in paragraph
				 75-14.080(3)(b),
				F.A.C.
(4) Each card or device
				issued to a patron shall require at least a four digit Personal Identification
				Number (PIN) for use or redemption of promotional items as outlined in
				subsection (1).
(5) The following
				errors related to the use of a card or device shall be recorded by the facility
				based monitoring system and a message shall be displayed by the slot machine to
				the patron:
(a) An invalid PIN. This error
				shall cause the slot machine to prompt the patron for re-entry of the PIN.
				However, the slot machine shall not allow more than five (5) attempts to
				re-enter a PIN number for the card or device;
(b) Account unknown;
(c) Inactive or closed
				account.
Florida Administrative Code › 75 - FLORIDA GAMING CONTROL COMMISSION › 75 - Departmental › Chapter 75-14 - PARI-MUTUEL WAGERING FACILITY SLOT MACHINE OPERATIONS › Section 75-14.079 - Resolution of Jackpot Disputes

Current through Reg. 50, No. 138; July 16, 2024
(1) A slot
				machine licensee's internal controls, required pursuant to Rule
				 75-14.058, F.A.C., shall include
				written procedures outlining how the slot machine licensee shall resolve
				jackpot disputes.
(2) A patron
				shall report a jackpot dispute to the slot machine licensee responsible for the
				operation and management of the slot machine licensed facility.
(3) Whenever a patron reports a jackpot
				dispute, the following shall occur:
(a) In
				those instances in which the jackpot amount is $25, 000 or more, the slot
				machine licensee shall resolve the dispute pursuant to its internal controls
				and immediately:
1. Notify the Office of Slot
				Operations, Division of Pari-Mutuel Wagering, North Broward Regional Service
				Center, 1400 West Commercial Boulevard, Suite 165, Ft. Lauderdale, Florida
				33309-3787, of the jackpot dispute and that the slot machine licensee is
				preserving evidence to resolve the jackpot dispute which evidence shall
				include:
a. Surveillance information of the
				designated slot machine,
b. Records
				for the designated slot machine,
c.
				Facility based monitoring system records; and,
d. Witness statements.
Florida Administrative Code › 75 - FLORIDA GAMING CONTROL COMMISSION › 75 - Departmental › Chapter 75-14 - PARI-MUTUEL WAGERING FACILITY SLOT MACHINE OPERATIONS › Section 75-14.080 - Retention, Storage and Destruction of Books, Records, and Documents

Current through Reg. 50, No. 138; July 16, 2024
(1) All books, records and documents
				pertaining to the slot machine licensee's operations shall be:
(a) Prepared and maintained in a complete,
				accurate and legible form;
(b)
				Retained on site for a period of at least one year from the document's creation
				and subsequently authorized to be maintained at another secure location for the
				time period specified in subsection (3), below;
(c) Maintained in areas that provide for a
				workspace for inspection during all hours of operation;
(d) Organized and indexed in such a manner as
				to provide immediate accessibility; and,
(e) Destroyed only after expiration of the
				minimum retention period, except that the division shall, upon the written
				petition of any slot machine licensee, permit such destruction at an earlier
				date.
Florida Administrative Code › 75 - FLORIDA GAMING CONTROL COMMISSION › 75 - Departmental › Chapter 75-14 - PARI-MUTUEL WAGERING FACILITY SLOT MACHINE OPERATIONS › Section 75-14.081 - Monthly Remittance Reports

Current through Reg. 50, No. 138; July 16, 2024
(1) Monthly
				remittance reports documenting the previous month's slot machine gaming
				activity shall be due in accordance with Section
				 551.106(3),
				F.S. Each slot machine license shall file Form FGCC PMW-3660, Slot Operations
				Monthly Remittance Report,
http://www.flrules.org/Gateway/reference.asp?No=Ref-03162
,
				and Form FGCC PMW-3670, Slot Operations Cumulative Monthly Remittance Report,
http://www.flrules.org/Gateway/reference.asp?No=Ref-03163
,
				both of which are effective 9-26-13 and incorporated herein by reference. The
				forms can be obtained at www.fgcc.fl.gov or by contacting the Florida Gaming
				Control Commission, 2601 Blair Stone Road, Tallahassee, Florida
				32399.
(2) When reporting credits
				on Forms FGCC PMW-3660 and 3670:
(a) "Credits
				In" shall include all credits on the 'total in meter' of a slot machine
				referenced in subsection
				 75-14.042(1),
				F.A.C.;
(b) "Credits Out" shall
				include all credits on the 'total out meter' of a slot machine referenced in
				subsection  75-14.042(1),
				F.A.C.; and,
(c) "Hand Pays" shall
				include all manual handpays less accumulated credit
				payouts.
Florida Administrative Code › 75 - FLORIDA GAMING CONTROL COMMISSION › 75 - Departmental › Chapter 75-14 - PARI-MUTUEL WAGERING FACILITY SLOT MACHINE OPERATIONS › Section 75-14.082 - Annual Financial Report

Current through Reg. 50, No. 138; July 16, 2024
(1) Each slot
				machine licensee shall generate an annual financial report. The annual
				financial report shall be based on the slot machine licensee's audited
				financial statements, which shall be audited by an independent certified public
				accountant in accordance with generally accepted accounting and auditing
				standards. The audited financial statements shall be used to generate the slot
				machine licensee's annual financial report.
(2) The annual financial report shall be
				prepared on a comparative basis for the current and prior fiscal
				year.
(3) One copy of the annual
				financial report shall be filed with the division no more than 120 days after
				completion of the slot machine licensee's fiscal year.
(4) The annual financial reports shall be
				signed by the chief executive officer or chief gaming executive pursuant to
				subsection  75-14.015(2),
				F.A.C., and the financial vice president, treasurer, or controller of the slot
				machine licensee attesting that they have read the report and that to their
				knowledge the information contained in the report is accurate and
				complete.
(5) The annual financial
				report required by this section shall include a footnote reconciling and
				explaining any differences between the financial statements included in the
				slot machine licensee's annual financial report and the cumulative monthly
				remittance reports in Form DBPR PMW-3670, Slot Operations Cumulative Monthly
				Remittance Report, incorporated by reference in Rule
				 75-14.081, F.A.C. Such footnote
				shall disclose any adjustments to:
(a)
				Revenues from the slot machines;
(b) Total costs and expenses; and,
(c) Net income.
Florida Administrative Code › 75 - FLORIDA GAMING CONTROL COMMISSION › 75 - Departmental › Chapter 75-14 - PARI-MUTUEL WAGERING FACILITY SLOT MACHINE OPERATIONS › Section 75-14.085 - Records Regarding Ownership

Current through Reg. 50, No. 138; July 16, 2024
Each slot machine licensee shall maintain the following
				  records:
(1) If a corporation:
(a) A certified copy of the articles of
				incorporation and any amendments thereto;
(b) A copy of the by-laws and amendments
				thereto;
(c) A current list of
				officers and directors;
(d) Minutes
				of all meetings of stockholders and directors;
(e) A current list of all stockholders and
				stockholders of affiliates, including their names and the names of beneficial
				owners of shares held where any beneficial owner has an interest in five
				percent or more of the outstanding shares of any class of stock, the number of
				shares held by each and the date acquired;
(f) A record of all transfers of
				stock;
(g) A record of amounts paid
				to the corporation for issuance of stock and any capital contributions and
				dates of transactions;
(h) A
				record, by stockholder, of all dividends distributed by the corporation; and,
(i) A record of all salaries,
				wages, and other remuneration, including perquisites, direct and indirect, paid
				during the calendar or fiscal year, by the corporation, to all officers,
				directors, and stockholders with an ownership interest at any time during the
				calendar or fiscal year, equal to or greater than five percent of the
				outstanding capital stock of any class of stock.
Florida Administrative Code › 75 - FLORIDA GAMING CONTROL COMMISSION › 75 - Departmental › Chapter 75-14 - PARI-MUTUEL WAGERING FACILITY SLOT MACHINE OPERATIONS › Section 75-14.0861 - Annual Compliance Audit

Current through Reg. 50, No. 138; July 16, 2024
(1) In addition
				to the annual financial report required by Rule
				 75-14.082, F.A.C., each slot
				machine licensee shall file an annual compliance audit report no less than 60
				days after the completion of the permitholder's pari-mutuel meet to comply with
				the requirements of Section
				 551.104(8),
				F.S.
(2) The compliance audit
				report shall include a written statement by the independent Florida certified
				public accountant who previously engaged as the principal accountant to the
				annual financial report required under Rule
				 75-14.082, F.A.C., indicating
				whether or not any deviations or adjustments were made from the licensee's
				annual financial report on file with the division. In the event of any
				adjustments or deviations, a revised annual financial report shall identify
				such deviations and/or adjustments and shall be included in the annual
				compliance report.
(3) If an
				independent Florida certified public accountant who was previously engaged as
				the principal accountant to the annual financial report resigns or is dismissed
				as the licensee's principal accountant, or another independent certified public
				accountant is engaged as principal accountant, the licensee shall give written
				notice to the division when such event occurs setting forth the name and
				business address of the certified public accountant and the date of such
				resignation, dismissal, or engagement.
(4) The compliance audit shall also contain
				recommendations of all findings and observations made by the slot licensee's
				internal audit function referenced in paragraph
				 75-14.015(3)(f),
				F.A.C.
Rulemaking Authority
					 551.103(1),
					 551.122 FS. Law Implemented
					 551.103(1)(d),
					 (g),
					 551.104(8)
					 FS.
New 5-30-17, Formerly
					  61D-14.0861.
Florida Administrative Code › 75 - FLORIDA GAMING CONTROL COMMISSION › 75 - Departmental › Chapter 75-14 - PARI-MUTUEL WAGERING FACILITY SLOT MACHINE OPERATIONS › Section 75-14.087 - Variance Reports and Response to Division Reports and Audits

Current through Reg. 50, No. 138; July 16, 2024
(1) Each slot machine licensee shall provide
				a written variance report (report) for any variance in financial reporting or
				accounting detected during daily operations at a facility to the division at
				1400 W. Commercial Blvd., Ft. Lauderdale, FL 33309. For purposes of this rule,
				a variance is defined as the difference between the amount reported in a
				specific category on the slot machine licensee's initial report to the division
				and the slot machine licensee's final report for a designated business day. The
				following requirements apply to this report:
(a) The report shall be submitted no later
				than 48 hours after identification of a variance or at the end of the next
				business day if the variance is identified on a weekend;
(b) The report shall provide details of the
				variance in narrative form. The report shall also cite the numeric readings
				from the meters or other accounting equipment found to be out of agreement
				within the facility based monitoring system and associated facility management
				systems;
(c) The report shall
				include a statement of corrective action indicating what action was taken or
				will be taken, what systems or records were or will be updated, and a
				certification that the correction will be part of the end-of-month revenue
				report to the division;
(d) The
				report shall include a proposed date of correction in those instances where the
				corrective action will occur subsequent to the report required by this rule.
				The slot machine licensee shall submit a follow-up report to the division
				whenever corrective action occurs subsequent to the report. The follow-up
				report shall indicate what action was taken, what systems or records were
				updated and a certification that the correction will be part of the
				end-of-month revenue report to the division.
Florida Administrative Code › 75 - FLORIDA GAMING CONTROL COMMISSION › 75 - Departmental › Chapter 75-14 - PARI-MUTUEL WAGERING FACILITY SLOT MACHINE OPERATIONS › Section 75-14.090 - Prohibited Acts

Current through Reg. 50, No. 138; July 16, 2024
(1) No person shall engage in conduct that
				resists, obstructs, or opposes a division or FDLE employee in the performance
				of his or her duties and responsibilities.
(2) No person shall conspire with, solicit,
				aid, abet, counsel, hire, or procure any other person or persons to engage in a
				violation of Chapter 551, F.S., or Chapter 75-14, F.A.C., nor shall he or she
				commit any such act on his or her own.
Rulemaking Authority
					 551.103(1),
					 551.122 FS. Law Implemented
					 551.103(1)(d), (e), (g), (h), (i), (2), (3),
					 (4) FS.
New 6-25-06, Formerly
					  61D-14.090.
Florida Administrative Code › 75 - FLORIDA GAMING CONTROL COMMISSION › 75 - Departmental › Chapter 75-14 - PARI-MUTUEL WAGERING FACILITY SLOT MACHINE OPERATIONS › Section 75-14.096 - Requirement for Shipment of All Slot Machines and Software Components

Current through Reg. 50, No. 138; July 16, 2024
(1) This rule applies to the shipment of any
				slot machine or software component, such as EPROMs, flash cards, or CDs/DVDs,
				as defined in Chapter 551, F.S., and Chapter 75-14, F.A.C., whether the item or
				items are being shipped into, out of, or within the State of Florida to a:
(a) Licensed pari-mutuel slot machine
				facility;
(b) Designated DBPR or
				FDLE training site;
(c) Certified
				educational institution;
(d)
				Licensed slot machine manufacturer's or distributor's slot machine storage and
				maintenance facility, or
(e)
				Out-of-state location.
Florida Administrative Code › 75 - FLORIDA GAMING CONTROL COMMISSION › 75 - Departmental › Chapter 75-14 - PARI-MUTUEL WAGERING FACILITY SLOT MACHINE OPERATIONS › Section 75-14.097 - Responsibility for Control of Slot Machine or Slot Machine Component Shipment

Current through Reg. 50, No. 138; July 16, 2024
(1) Manufacturers and distributors must be
				licensed pursuant to Chapter 551, F.S., in order to request the shipment, or
				receipt of slot machines or slot machine components into, out of, and within
				the State of Florida at a location identified in subsection
				 75-14.096(1),
				F.A.C.
(2) Licensed manufacturers
				and distributors must request and receive approval from the Chief of Slot
				Operations, Division of Pari-Mutuel Wagering, North Broward Service Center,
				1400 W. Commercial Blvd., Ft. Lauderdale, Florida 33309-3787, or his or her
				designee for shipment into, out of, or within the State of Florida prior to the
				proposed shipment date to or from an approved destination in Florida.
(3) Entities identified in subsection
				 75-14.096(1),
				F.A.C., (entity) shall take the following actions to arrange a shipment of a
				slot machine or slot machine component to a facility licensed pursuant to
				Chapter 551, F.S., into or within the State of Florida. The entity shall:
(a) Notify the Chief of Slot Operations prior
				to the proposed shipment of any slot machine or slot machine component as
				defined in Chapter 551, F.S.;
(b)
				Confirm the slot machine or slot machine component complies with the
				requirements of Rule  75-14.022, F.A.C., prior to
				requesting shipment to an approved location within the State of
				Florida;
(c) Coordinate a mutually
				acceptable delivery date and time for the Chief of Slot Operations or his or
				her designee to accept delivery or be present for the packing of the slot
				machine or slot machine component pursuant to Rule
				 75-14.096, F.A.C.;
				and,
(d) Obtain approval of changes
				to a floor plan pursuant to Rule
				 75-14.050, F.A.C., in those
				cases where an approved floor plan exists or is required at the entity's
				location.
Florida Administrative Code › 75 - FLORIDA GAMING CONTROL COMMISSION › 75 - Departmental › Chapter 75-14 - PARI-MUTUEL WAGERING FACILITY SLOT MACHINE OPERATIONS › Section 75-14.200 - Educational or Training Facilities

Current through Reg. 50, No. 138; July 16, 2024
(1) The
				following entities, upon division approval, may be permitted to have slot
				machines for educational or training purposes:
(a) Certified educational facilities; and,
(b) Florida Department of Law
				Enforcement.
Florida Administrative Code › 75 - FLORIDA GAMING CONTROL COMMISSION › 75 - Departmental › Chapter 75-14 - PARI-MUTUEL WAGERING FACILITY SLOT MACHINE OPERATIONS › Section 75-14.203 - Certified Educational Facility License Application

Current through Reg. 50, No. 138; July 16, 2024
(1) The
				license requirements of this section apply to certified educational facilities
				intending to provide instruction for slot machine operation and
				maintenance.
(2) A license may be
				issued only to an educational facility that is certified by the Florida
				Department of Education (FDOE) to provide educational instruction within the
				state of Florida.
(3) All
				requirements of Rule  75-14.200, F.A.C., must be met
				by a certified educational facility prior to licensure.
(4) An application for a slot machine
				certified educational facility license shall be made on Form FGCC PMW-3422,
				Slot Machine Certified Educational Facility License Application, effective
				9-26-13, incorporated herein by reference,
http://www.flrules.org/Gateway/reference.asp?No=Ref-03164
,
				which can be obtained at www.fgcc.fl.gov or by contacting the Florida Gaming
				Control Commission, 2601 Blair Stone Road, Tallahassee, Florida
				32399.
(5) If the applicant intends
				to claim any public records exemption from the Florida public records law,
				Chapter 119, F.S., it shall indicate in its application the specific sections
				for which it claims an exemption and the basis for the exemption.
(6) Each application shall be filed with the
				division's office located at Florida Gaming Control Commission, 2601 Blair
				Stone Road, Tallahassee, Florida 32399.
(7) The division shall deny the application
				for a certified educational facility license if the application and its
				supporting documents fail to meet the requirements of Chapter 551, F.S., or
				Chapter 75-14, F.A.C.
(8) A
				certified educational facility license shall be suspended or revoked if at any
				time during the period of licensure the facility is suspended or removed from
				the list of educational facilities certified by the FDOE.
(9) A certified educational facility license
				shall be suspended throughout the period of time that the facility is under
				suspension or similar discipline imposed by the FDOE.
Rulemaking Authority
					  550.0251(2),
					 551.103(1),
					 551.109(2)(b),
					 551.122 FS. Law Implemented
					 550.0251(2),
					  551.103(1)(a), (b), (d), (e), (g), (i),
					 (2),
					  551.107(4)(a),
					  551.109(2), (a),
					 (b),
					  559.79(2) 
					 FS.
New 9-26-13, Formerly
					  61D-14.203.
Florida Administrative Code › 75 - FLORIDA GAMING CONTROL COMMISSION › 75 - Departmental › Chapter 75-15 - PRACTICE AND PROCEDURE › Section 75-15.001 - Public Comment

Current through Reg. 50, No. 138; July 16, 2024
The Florida Gaming Control Commission invites and encourages
				  all members of the public to provide comment on matters or propositions before
				  the Commission. The opportunity to provide comment shall be subject to the
				  following:
(1) Members of the public
				will be given an opportunity to provide comment on subject matters before the
				Commission after an agenda item is introduced at a properly noticed Commission
				meeting.
(2) Members of the public
				shall be limited to three (3) minutes to provide comment. This time shall not
				include time spent by the presenter responding to questions posed by Commission
				members, staff or Commission counsel. The chair of the Commission may extend
				the time to provide comment if time permits.
(3) A member of the public shall notify
				commission staff in writing of his or her interest to be heard on a proposition
				or matter before the Commission. The notification shall identify the person or
				entity, indicate the person or entity's support, opposition, or neutrality, and
				identify who will speak on behalf of a group or faction of persons consisting
				of five (5) or more persons. If the person or entity appearing before the Board
				does not wish to be identified, a pseudonym may be used.
Rulemaking Authority
					 286.0114 FS. Law Implemented
					 286.0114
					 FS.
New 9-25-23.
Compilation of Rules and Regulations of the State of Georgia › Department 20 - RULES OF STATE BOARD OF ACCOUNTANCY › Chapter 20-1 - ORGANIZATION › Rule 20-1-.01 - Organization of Board

Current through Rules and Regulations filed through June 27, 2024
The Board shall consist of seven members to be appointed by the Governor with the approval of the Senate. Any such appointment made when the Senate is not in session shall be effective until the appointment is acted upon by the Senate. Each member of the Board shall be a resident of this state. Six members of the Board shall be CPAs, all of whom shall hold a license to practice public accountancy issued under Code Section 43-3-18. One Board member shall be appointed from the public at large and shall be an individual to whom neither this state nor any other state has ever issued a certificate, registration, license, or permit to engage in the practice of public accountancy. The Board shall annually elect a chairperson. The public may obtain information and submit requests at the State Accounting Office.
O.C.G.A. Secs. 43-3-4, 43-3-5, 43-3-8.
Compilation of Rules and Regulations of the State of Georgia › Department 20 - RULES OF STATE BOARD OF ACCOUNTANCY › Chapter 20-1 - ORGANIZATION › Rule 20-1-.02 - Officers

Current through Rules and Regulations filed through June 27, 2024
The officers of this Board shall be a Chairperson and Vice Chairperson, who shall be elected from the members at each annual meeting and shall serve for the term of one year or until their successors have been elected and qualified. The Board's Executive Director shall be the secretary of the Board. An annual meeting shall be held for the purpose of electing officers.
O.C.G.A. Secs. 43-3-5, 43-3-6, 43-3-8.
Compilation of Rules and Regulations of the State of Georgia › Department 20 - RULES OF STATE BOARD OF ACCOUNTANCY › Chapter 20-1 - ORGANIZATION › Rule 20-1-.03 - Duties of the Chairperson

Current through Rules and Regulations filed through June 27, 2024
The Chairperson shall preside at all meetings and shall perform such other duties as this Board may direct. The Vice Chairperson shall preside in the absence of the Chairperson.
O.C.G.A. Secs. 43-3-5, 43-3-8.
Compilation of Rules and Regulations of the State of Georgia › Department 20 - RULES OF STATE BOARD OF ACCOUNTANCY › Chapter 20-1 - ORGANIZATION › Rule 20-1-.05 - Meetings of the Board

Current through Rules and Regulations filed through June 27, 2024
(1) Meetings of the Board shall be conducted in accordance with Robert's Rules of Order insofar as they are not incompatible with the laws of this state or its own resolutions as to its conduct.
(2) All meetings of the Board shall be open to the public; provided, however, that the Board may hold executive sessions to conduct interviews or deliberate on matters, with respect to compliance with the Act or violations of the Act by individuals or firms, including consideration of applications for certificates, licenses and registration.
(3) A majority of the Board members shall constitute a quorum for the transaction of Board business.
O.C.G.A. Secs. 43-3-5, 43-3-8, 43-3-20, 43-3-25.1.
Compilation of Rules and Regulations of the State of Georgia › Department 20 - RULES OF STATE BOARD OF ACCOUNTANCY › Chapter 20-1 - ORGANIZATION › Rule 20-1-.06 - Forms

Current through Rules and Regulations filed through June 27, 2024
This Board shall designate the forms necessary for a full and complete record to be kept by its officers.
O.C.G.A. Secs. 43-3-4, 43-3-5, 43-3-8.
Compilation of Rules and Regulations of the State of Georgia › Department 20 - RULES OF STATE BOARD OF ACCOUNTANCY › Chapter 20-1 - ORGANIZATION › Rule 20-1-.07 - Office

Current through Rules and Regulations filed through June 27, 2024
The Office of the Board ("Office") shall be that of the State Accounting Office.
O.C.G.A. Secs. 43-3-5, 43-3-8.
Compilation of Rules and Regulations of the State of Georgia › Department 20 - RULES OF STATE BOARD OF ACCOUNTANCY › Chapter 20-1 - ORGANIZATION › Rule 20-1-.08 - Rules and Regulations

Current through Rules and Regulations filed through June 27, 2024
Section 43-3-8 of the Act provides that the Board may prescribe rules and regulations for the conduct of its affairs and for the administration of the Act. Further regulations or amendments will be adopted or amended in accordance with the provisions of the Georgia Administrative Procedure Act.
O.C.G.A. Sec. 43-3-8.
Compilation of Rules and Regulations of the State of Georgia › Department 20 - RULES OF STATE BOARD OF ACCOUNTANCY › Chapter 20-2 - DEFINITIONS › Rule 20-2-.01 - Attest

Current through Rules and Regulations filed through June 27, 2024
"Attest" shall mean providing the following public accountancy services:
(a) Any audit to be performed in accordance with the professional standards adopted in Rule  20-15-.01;
(b) Any review of a financial statement to be performed in accordance with the professional standards adopted in Rule  20-15-.01; provided, however, that nothing in this definition shall alter the rights of unlicensed accountants contained in Code Section 43-3-32;
(c) Any examination of prospective financial information to be performed in accordance with professional standards adopted in Rule  20-15-.01;
(d) Any engagement to be performed in accordance with the professional standards adopted in Rule  20-15-.01; and
(e) Any examination, review, or agreed upon procedures engagement to be performed in accordance with the professional standards adopted in Rule  20-15-.01, other than an examination described in subparagraph (c) of this paragraph.
O.C.G.A. Secs. 43-3-2, 43-3-8.
Compilation of Rules and Regulations of the State of Georgia › Department 20 - RULES OF STATE BOARD OF ACCOUNTANCY › Chapter 20-2 - DEFINITIONS › Rule 20-2-.02 - Audit or Examination

Current through Rules and Regulations filed through June 27, 2024
"Audit" or "Examination" means an examination applying generally accepted auditing standards, including any procedure undertaken to verify or test the reasonableness of financial information with a view of expressing an opinion or commenting on the fairness of the presentation.
O.C.G.A. Secs. 43-3-2, 43-3-8.
Compilation of Rules and Regulations of the State of Georgia › Department 20 - RULES OF STATE BOARD OF ACCOUNTANCY › Chapter 20-2 - DEFINITIONS › Rule 20-2-.03 - Certificate of Expression or Disclaimer of Opinion as to the Fairness of the Representation Shown Therein

Current through Rules and Regulations filed through June 27, 2024
"Certificate of expression or disclaimer of opinion as to the fairness of the representations shown therein" shall be deemed and construed to mean any report, transmittal letter or other written communication issued or associated with any attest or compilation service which contains either an expression of opinion or other comment as to the fairness, accuracy or reasonable credibility of such attested or compiled financial statements (whether unqualified, qualified, adverse, piecemeal, no opinion or otherwise) or a disclaimer of opinion (i.e., an assertion to the effect that an opinion cannot be expressed) within the meaning of generally accepted auditing standards.
O.C.G.A. Sec. 43-3-8.
Compilation of Rules and Regulations of the State of Georgia › Department 20 - RULES OF STATE BOARD OF ACCOUNTANCY › Chapter 20-2 - DEFINITIONS › Rule 20-2-.04 - Client

Current through Rules and Regulations filed through June 27, 2024
"Client" shall be deemed and construed to mean the individual or entity which retains a practitioner or his or her firm for the performance of professional services.
O.C.G.A. Sec. 43-3-8.
Compilation of Rules and Regulations of the State of Georgia › Department 20 - RULES OF STATE BOARD OF ACCOUNTANCY › Chapter 20-2 - DEFINITIONS › Rule 20-2-.05 - Compilation

Current through Rules and Regulations filed through June 27, 2024
"Compilation" means providing a service to be performed in accordance with the professional standards adopted in Rule  20-15-.01  that presents information in the form of financial statements that are the representation of management or owners without undertaking to express any assurance as to the statements.
O.C.G.A. Secs. 43-3-2, 43-3-8.
Compilation of Rules and Regulations of the State of Georgia › Department 20 - RULES OF STATE BOARD OF ACCOUNTANCY › Chapter 20-2 - DEFINITIONS › Rule 20-2-.06 - CPA

Current through Rules and Regulations filed through June 27, 2024
"CPA" means Certified Public Accountant.
O.C.G.A. Secs. 43-3-2, 43-3-8.