Mississippi Administrative Code › Title 13 - Gaming › Part 7 - ACCOUNTING RECORDS › Chapter 7 - HANDLING OF CASH AND CHIPS › Rule 13-7-7.4 - Table Games and Slot Currency Acceptor Count Procedures

Current through June 25, 2024
The work schedules of soft count personnel must be regularly
				  rotated and their functions regularly rotated. Rotation shall be such that the
				  count team is not consistently the same three individuals for more than four
				  days per week. All doors are to be locked and personnel are not allowed to exit
				  or enter the count room unless all boxes and monies have been secured.
Licensees must include in their written system of internal
				  control procedures for securing the funds when entering and exiting the count
				  room.
(a) Procedures and requirements
				for conducting the count shall be as follows:
1. If a currency counting machine is used,
				immediately prior to the drop box count it shall be tested prior to the actual
				count to ascertain if the metering device is working properly. The test must be
				documented, signed by at least two count team members performing the test and
				forwarded to accounting with other count documentation.
2. As each drop box is placed on the count
				table to be individually counted, one count team member shall verbalize in a
				tone of voice to be heard by all persons present the type of game, table number
				and shift (if applicable), for each table game drop box and the slot machine
				number for each currency acceptor box.
3. The contents of each drop box shall be
				emptied on the count table. Immediately after the contents of a drop box are
				emptied onto the count table, the inside of the drop box shall be examined by
				at least one (1) other count team member to ascertain by stating empty that all
				contents of the drop box have been removed. In addition, the empty drop box
				shall be positioned by a count team member in such a way that Surveillance may
				verify the drop box is empty, after which the drop box shall be locked and
				placed in the storage area for empty drop boxes.
4. The contents shall be separated into
				stacks on the count table by denomination of coin/chip/token, currency and type
				of form (wagering vouchers, coupons, etc.), record or document. An approved
				counting device can be used to automatically sort currency by denomination,
				tickets, and coupons.
5. Each
				denomination of coins, chips, tokens, currency, tickets, and coupons shall be
				counted separately by one count team member. The coins, chips, tokens,
				currency, wagering vouchers, and coupons shall be counted by a second count
				team member who is unaware of the result of the original count and who, after
				completing this count, shall confirm the accuracy of the total reached by the
				first count team member. If the licensee utilizes a machine that counts and
				automatically records the amount of currency, wagering vouchers, and coupons
				and the Commission is satisfied with the accuracy of the machine, an aggregate
				count may be performed of all currency, wagering vouchers, and coupons
				collected in substitution of the second count.
6. As the contents of each table game drop
				box are counted, one count team member shall record on the count documentation,
				in ink or by computer, the type of game, table number, shift (if applicable),
				and the following information:
i. The amount
				of each denomination of currency counted,
ii. The amount of all denominations of
				currency counted,
iii. The amount
				of coins, chips, and tokens counted,
iv. The total amount counted,
v. The amount of the opener,
vi. The amount of the closer,
vii. The serial number and amount of each
				fill,
viii. The amount of all
				fills,
ix. The serial number and
				amount of each credit,
x. The
				amount of all credits,
xi. The win
				or loss, and
xii. The amount of
				coupons authorizing chip purchases.
7. Notwithstanding the requirements of
				Mississippi Gaming Commission Regulation VII, L. Section 3.a.(6), if the
				licensee's system of internal controls provide for the recording on the master
				game report or supporting documents of fills, credits, and table inventory
				slips prior to commencement of the count, a count team member shall compare for
				agreement the totals of the amounts recorded thereon to the fills, credits, and
				table inventory slips removed from the drop boxes.
8. As the contents of each slot machine drop
				box are counted, one count team member shall record on the count documentation,
				in ink or by computer, the machine number and the following information:
i. the amount of each denomination of
				currency counted;
ii. the amount of
				all denominations of currency counted;
iii. the amount of wagering vouchers and
				coupons counted; and
iv. the total
				amount counted.
9. If
				the licensee's written system of internal controls provide for the count team
				functions to be conducted only by Accounting department employees with
				segregated functions, they shall perform all other counting, recording and
				comparing duties herein.
10. After
				preparation of the count documentation, each count team member shall attest to
				the accuracy of the documentation by signature.