Illinois Administrative Code › Title 86 - REVENUE › Part 3000 - RIVERBOAT AND CASINO GAMBLING › Subpart C - OWNER'S INTERNAL CONTROL SYSTEM › Section 3000.320 - Minimum Standards for Internal Control Systems

Current through Register Vol. 48, No. 28, July 12, 2024
a) Subject to the approval process outlined
				in Section
				3000.310, the Internal
				Control System shall be updated in a timely manner to reflect changes made by
				the Owner Licensee in operating procedures, changes required by the
				Administrator and changes recommended by external or compliance auditors. Each
				Owner Licensee shall provide copies of its approved Internal Control System and
				any modifications of that system to the Administrator.
b) The Internal Control System shall include
				a detailed narrative description of the Owner Licensee's Gaming, administrative
				and accounting procedures, including without limitation separate sections
				comprehensively describing the specific procedures that the Owner Licensee will
				follow in meeting the requirements of Section
				3000.300.
				The procedures shall discuss at a minimum, when applicable, the topics listed
				in subsection (c) of this Section. The Board will provide guidelines to further
				assist Owner Licensees in meeting the requirements of this Subpart by
				maintaining and making available to Owner Licensees and applicants its review
				guidelines entitled Minimum Internal Control Standards (MICS).
c) The Internal Control System shall address
				the following topics:
1) Submission,
				Approval, and Amendment of Internal Control System
2) General and Administrative
A) General - Organization Chart and Job
				Duties
B) Management Information
				System (MIS)
3)
				Sensitive Key Controls
A) General - Location
				and Access
B) Sensitive Key
				Procedures
C) Sensitive Key Access
				List
D) Sensitive Key Log
E) Broken, Lost or Missing Keys
4) Live Games (Table Games)
A) Disposal of Live Gaming Devices, Equipment
				and Layout
B) Table
				Inventory
C) Opening of Gaming
				Tables
D) Shift Change at Gaming
				Tables
E) Closing of Gaming
				Tables
F) Table Fills
G) Table Credits
H) Accepting Cash at Gaming Tables
I) Markers Issued at Gaming Tables
J) Cards and Dice Control
K) Control over Table Layouts
L) Tips and Gratuities
M) Statistics
5) Rules of the Game - For Each Authorized
				Game Played
A) Object of Game and Method of
				Play
B) Physical Characteristics of
				Gaming Equipment and Table
C)
				Permissible Wagers and Payout Odds
D) Inspection Procedures for Gaming
				Equipment
E) Collection of Bets and
				Payout Procedures
F) Dispute
				Arbitration
G) Suspected Cheating
				Procedures
H) Dealer
				Relief
I) Suspected Defective or
				Malfunctioning Equipment
J) For
				Games Using Cards
i) Shuffling
				Procedures
ii) Card Cutting
				Procedures
iii) Dealing and Taking
				Card Procedures
iv) Burning Cards
				Procedures
6)
				Electronic Gaming Devices (EGDs)
A) General -
				EGD Access and Computer Monitoring Procedures
B) Voucher Systems
C) Printer Paper Replacement
D) Hopper Fills
E) Hand-Paid Payouts
F) Other EGD Occurrences
G) Issuance of Markers at EGDs
H) Location, Conversion and Movement of
				EGDs
I) Resetting/Clearing the
				Random Access Memory (R.A.M.)
J)
				Statistics
7) Live Games
				and EGD Drops and Counts
A) Drop Devices,
				Separate Drop and Count Procedures
B) Table Game Drop Box
				Characteristics
C) Emergency Table
				Game Drop Boxes
D) EGD Drop Bucket
				Characteristics
E) Bill Validator
				Drop Box Characteristics
F)
				Emergency Bill Validator Drop Boxes
G) Collection/Transportation of Drop
				Devices
H) Soft and Hard Count
				Rooms Characteristics
I) Count
				Standards
J) Weight Scale Standards
				(Hard Count)
K) Counting and
				Recording Drops
8)
				Casino Cashiering and Credit
A) Fills,
				Credits, Markers, Payouts and Drops
B) Location and Functions
C) Casino Cage Accountability
D) Main Bank/Vault Accountability
E) Even Exchanges
F) Chip and Token Inventories
G) Credit Transactions
H) Issuance of Markers
I) Redemption and Consolidation of
				Markers
J) Redemption of
				Vouchers
K) Customer Deposits and
				Withdrawals
L) Check Cashing
				Privileges
M) Returned
				Checks
N) Other Cash
				Transactions
O) Redemption of
				Gratuities for Non-Gaming Employees
P) Exchange of Foreign Tokens
Q) Coupon Redemption and Other Complimentary
				Distribution Programs
9)
				Casino Accounting
A) Accounting
				Records
B) Controls over Locked
				Accounting Box
C) Storage of Unused
				Forms
D) Signature
				Records
E) Deposit of Admission Tax
				and Wagering Tax
F) Sensitive Key
				Logs
G) Complimentary
				Services
H) Procedures for
				Monitoring and Reviewing Gaming Operations
I) Casino Accounts Receivable
J) Monthly Reporting Requirements
10) Admissions
Admission Procedures and Computation of Admission Tax
11) Currency Transaction Reporting
A) Reporting Requirements, Federal and State
				Regulations, Alternative Systems
B)
				Reportable Transactions
C)
				Obtaining and Verifying Identification
D) Logging Cash Transactions
E) Circumvention of Currency Transaction
				Reporting Requirements
F) Currency
				Transaction Reports
G) Surveillance
				Photographs
12) Internal
				Audit
A) Independent Internal Audit
				Department
B) Required Internal
				Audits
C) Reporting
				Guidelines
D) Review of Changes to
				the ICS
13) Surveillance
A) Independent Surveillance
				Department
B) Surveillance Room
				Access and Control
C) Daily
				Operations
D) Chain of
				Evidence
14) Security
A) Security Department
B) Notice to Gaming Board
C) Detailed Procedures for:
i) Case Number System/Incident
				Reports
ii) Lost Badges/Temporary
				Badges
iii) Visitor/Vendor
				Badges
iv) Use of Metal
				Detectors
v) Fund Transfer
				Control
vi) Power Failure/Camera
				Outage
vii) Enforcement of Gambling
				Restrictions/21 Years Old Minimum
viii) Firearms Prohibition
ix) Alcohol Beverage Control
x) Disorderly/Disruptive Patrons
xi) Trespass Policy
xii) Handling of Emergencies
xiii) Eviction Procedures
15) Purchasing and
				Contract Administration
A) General - Purchases
				and Contracts, Leases, Management Contracts, Owners
B) Statement of Policy
C) Normal Purchasing Transactions
D) Capital Expenditures
E) Related Party Transactions
16) Forms
A) Forms Index
B) General - Forms Requirements
C) Signatures
D) Control of Forms
E) Numbering
F) Manual Forms Dispensers
G) Voiding Forms
H) Forms Description