reglab/statecodes huggingface dataset:
Kansas Administrative Regulations › Agency 112 - KANSAS RACING AND GAMING COMMISSION › Article 104 - MINIMUM INTERNAL CONTROL SYSTEM › Section 112-104-4 - Forms, records, and documents

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Each facility
			 manager's internal control system shall include internal controls for forms,
			 records, and documents. The internal controls shall be submitted to and
			 approved by the commission according to K.A.R. 112-104-1. Information required
			 by this article to be placed on any form, record, or document shall be recorded
			 on the form, record, or document in ink or in another permanent format.
(b) The accounting department
			 shall be responsible for the receipt, control, and issuance of all prenumbered
			 forms. Serial numbers on manual forms shall be printed on the form by the
			 manufacturer. Computerized forms shall be sequentially numbered by the computer
			 system. Documentation of all serial numbers shall be maintained to account for
			 the forms.
(c) Whenever duplicate
			 or triplicate copies are required of a form, record, or document, the original,
			 duplicate, and triplicate copies shall be color-coded and have the name of the
			 recipient originally receiving a copy preprinted on the bottom of that copy to
			 differentiate one copy from the other.
(d) If the facility manager prepares more
			 copies than required by this article and the forms, records, and documents are
			 required to be inserted in a locked dispenser, the last copy shall remain in a
			 continuous, unbroken form in a locked dispenser. The key to this dispenser
			 shall be controlled by the accounting department.
(e) Whenever a prenumbered form is voided,
			 the original and all copies shall be marked "void" and the person voiding the
			 form shall record that person's signature on the voided form.
(f) Whenever forms or serial numbers are
			 required to be accounted for under this article and an exception is noted, the
			 exception shall be reported in writing to the facility manager's internal audit
			 department and the commission within two days of identification of the
			 exception or upon confirmation of the exception, whichever occurs earlier.
(g) Unless otherwise specified in
			 this article, all forms, records, documents, and stored data required by this
			 article to be prepared, maintained, and controlled shall have the name of the
			 gaming facility and the title of the form, record, document, and, for stored
			 data, the imprinted or preprinted date.
(h) Nothing in this article shall be
			 construed as prohibiting a facility manager from preparing more copies of any
			 form, record, or document than the number of those copies required by this
			 article.
Kansas Administrative Regulations › Agency 112 - KANSAS RACING AND GAMING COMMISSION › Article 104 - MINIMUM INTERNAL CONTROL SYSTEM › Section 112-104-5 - Standard financial reports

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Each facility manager's internal control
			 system shall include internal controls for standard financial reports. The
			 internal controls shall be submitted to and approved by the commission under
			 K.A.R. 112-104-1 . A facility manager shall file the following financial data
			 reports:
(1) A balance sheet submitted
			 monthly, quarterly, and annually;
(2) an income statement submitted monthly,
			 quarterly, and annually;
(3) a cash
			 flow statement submitted monthly, quarterly, and annually;
(4) daily net EGM income submitted daily,
			 monthly, quarterly, and annually; and
(5) a comparison of net EGM income to
			 projected net EGM income submitted monthly, quarterly, and annually.
Kansas Administrative Regulations › Agency 112 - KANSAS RACING AND GAMING COMMISSION › Article 104 - MINIMUM INTERNAL CONTROL SYSTEM › Section 112-104-6 - Annual audit; other reports; currency transaction reporting; suspicious transaction reporting

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Each
			 facility manager's internal control system shall include internal controls for
			 annual and other audit reports. The internal controls shall be submitted to and
			 approved by the commission according to K.A.R. 112-104-1 . Each facility
			 manager shall cause its annual financial statements to be audited by an
			 independent certified public accountant or, when appropriate, an independent
			 registered certified public accounting firm licensed to practice in this state.
			 The audit shall be in accordance with generally accepted auditing standards
			 and, when applicable, the standards of the public company accounting oversight
			 board. The independent certified public accountant or, when appropriate,
			 independent registered certified public accounting firm shall be approved by
			 the executive director before the audit engagement.
(b) Independent certified public accountants
			 and independent registered certified public accounting firms performing annual
			 audits or special reports shall not perform internal audit services for the
			 same facility manager.
(c) The
			 annual financial statements audit shall be prepared on a comparative basis for
			 the current and prior fiscal years and present financial position and results
			 of operations in conformity with generally accepted accounting
			 principles.
(d) The financial audit
			 required by this regulation shall include a footnote reconciling and explaining
			 any differences between the financial statements included in any annual report
			 filed in conformity with K.A.R. 112-104-5 and the audited financial statements.
			 The footnote shall disclose the effect of adjustments on the following:
(1) Revenue from the operation of
			 EGMs;
(2) EGM revenue minus
			 expenses for complimentaries;
(3)
			 total costs and expenses;
(4)
			 income before extraordinary items, as that term is used within GAAP;
			 and
(5) net income.
Kansas Administrative Regulations › Agency 112 - KANSAS RACING AND GAMING COMMISSION › Article 104 - MINIMUM INTERNAL CONTROL SYSTEM › Section 112-104-7 - Meter readings and related statistical reports

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Each facility
			 manager's internal control system shall include internal controls for meter
			 reading and the related statistical reports. The internal controls shall be
			 submitted to and approved by the commission according to K.A.R. 112-104-1.
			 Accounting department employees who are independent of the drop process
			 according to K.A.R. 112-104-18 shall read and record on a gaming machine meter
			 sheet the numbers on all meters as required under the technical standards
			 adopted by the commission in article 110.
(b) Any facility manager may have a computer
			 system, as approved by the commission under K.A.R. 112-107-2, to record any of
			 the required meter readings if the meter readings are recorded in accordance
			 with subsection (a) at least weekly. The computer shall store in
			 machinereadable form all information required by this regulation. The stored
			 data shall not be susceptible to change or removal by any personnel without the
			 system identifying and establishing a record of the personnel making the
			 change, maintaining an archive of the original record, and identifying the new
			 record as having been changed. Access to this information shall be restricted
			 to the following:
(1) Accounting department
			 personnel;
(2) internal audit
			 department personnel;
(3) EGM
			 department personnel when diagnosing EGM problems;
(4) management staff when assessing EGM
			 performances; and
(5) count room
			 supervisors when reconciling an EGM drop.
Kansas Administrative Regulations › Agency 112 - KANSAS RACING AND GAMING COMMISSION › Article 104 - MINIMUM INTERNAL CONTROL SYSTEM › Section 112-104-8 - Retention, storage, and destruction of books, records, and documents

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Each facility
			 manager's internal control system shall include internal controls for
			 retention, storage, and destruction of books, records, and documents.
(b) For the purposes of this regulation,
			 "books, records, and documents" shall mean any book, record, or document
			 pertaining to, prepared in, or generated by the operation of the gaming
			 facility, including all forms, reports, accounting records, ledgers, subsidiary
			 records, computer-generated data, internal audit records, correspondence, and
			 personnel records required by this article to be generated and maintained by
			 this article. This definition shall apply without regard to the medium through
			 which the record is generated or maintained, including, paper, magnetic media,
			 and encoded disk.
(c) The facility
			 manager shall ensure that all original books, records, and documents pertaining
			 to the operation of a gaming facility meet the following requirements:
(1) Are prepared and maintained in a
			 complete, accurate, and legible form. Electronic data shall be stored in a
			 format that ensures readability, regardless of whether the technology or
			 software that created or maintained the data has become obsolete;
(2) are retained at the site of the gaming
			 facility or at another secure location approved under subsection (e);
(3) are kept available for inspection by
			 agents of the commission and the Kansas lottery during all hours of
			 operation;
(4) are organized and
			 indexed in a manner to provide accessibility upon request to agents of the
			 commission and the Kansas lottery; and
(5) are destroyed only after expiration of
			 the minimum retention period specified in subsection (d). However, upon the
			 written request of a facility manager and for good cause shown, the destruction
			 at an earlier date may be permitted by the executive director.
Kansas Administrative Regulations › Agency 112 - KANSAS RACING AND GAMING COMMISSION › Article 104 - MINIMUM INTERNAL CONTROL SYSTEM › Section 112-104-9 - Complimentaries

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Each facility
			 manager's internal control system shall include internal controls for the
			 authorization, issuance, recording, and auditing of complimentaries, including
			 cash and noncash gifts. The internal controls shall be submitted according to
			 K.A.R. 112-104-1. These internal controls shall include the procedures by which
			 the facility manager delegates to its employees the authority to approve the
			 issuance of complimentaries and the procedures by which conditions or limits
			 that may apply to this authority are established and modified, including limits
			 based on relationships between the authorizer and recipient.
(b) On a daily basis the facility manager
			 shall record the name of each patron provided with complimentaries, the
			 category of service or item, the value of the services or items provided to
			 each patron or that patron's guests as calculated in accordance with subsection
			 (d), and the license number of the employee authorizing the issuance of the
			 services or items. For the purposes of this regulation, "guest" shall mean any
			 person who receives complimentaries as a result of that person's relationship
			 with the patron receiving the primary complimentaries. Upon request, a copy of
			 this daily report shall be submitted to the commission.
(c) The internal audit department shall
			 review the reports required in subsection (b) at least monthly. These reports
			 shall be made available to the commission, audit committee of the board of
			 directors, and any other entity designated by the executive director, upon
			 request.
(d) All complimentaries
			 shall be valued and recorded as follows:
(1)
			 At full retail price normally charged by the facility manager if the
			 complimentary is provided directly to patrons in the normal course of the
			 facility manager's business, including rooms, food, and beverages;
(2) at an amount based upon the actual cost
			 to the facility manager of providing the service or item, if the complimentary
			 is not offered for sale to patrons in the normal course of a facility manager's
			 business;
(3) at an amount based
			 upon the actual cost to the facility manager of having a third party who is not
			 affiliated with the facility manager provide a service or item directly or
			 indirectly to patrons by the third party; or
(4) if provided directly or indirectly to a
			 patron on behalf of a facility manager by a third party who is affiliated with
			 the facility manager, in accordance with the provisions of this regulation as
			 if the affiliated third party were the facility manager.
Kansas Administrative Regulations › Agency 112 - KANSAS RACING AND GAMING COMMISSION › Article 104 - MINIMUM INTERNAL CONTROL SYSTEM › Section 112-104-10 - Personal check cashing

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Each facility
			 manager's internal control system shall include internal controls for the
			 acceptance of personal checks. The internal controls shall be submitted to and
			 approved by the commission according to K.A.R. 112-104-1. The internal controls
			 submitted by the facility manager shall include procedures for complying with
			 this regulation.
(b) Each personal
			 check accepted by a facility manager to enable a patron to take part in gaming
			 shall meet the following requirements:
(1) Be
			 drawn on a commercial bank, savings bank, saving and loan association, or
			 credit union located in the United States and be payable on demand;
(2) be drawn on an account listed in the name
			 of the patron presenting the check or on an account for which the patron is a
			 listed signatory;
(3) be drawn for
			 a specific amount;
(4) be made
			 payable to the facility manager; and
(5) be currently dated and not postdated.
Kansas Administrative Regulations › Agency 112 - KANSAS RACING AND GAMING COMMISSION › Article 104 - MINIMUM INTERNAL CONTROL SYSTEM › Section 112-104-11 - Wire transfers

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Each facility
			 manager's internal control system shall include internal controls for the
			 acceptance, verification, accounting for, and sending of wire transfers. The
			 internal controls shall be submitted to and approved by the commission
			 according to K.A.R. 112-104-1 and shall include the following:
(1) A cage log to record the following
			 information with regard to wire transfers accepted:
(A) A sequential number assigned by the
			 facility manager to the wire transfer transaction;
(B) the date and time of notification;
(C) the name of the financial
			 institution and account number to which the funds were transferred;
(D) the amount of funds transferred;
(E) the name of the patron for
			 whose benefit the funds were transferred;
(F) the name and address of the financial
			 institution from which the funds were transferred and the account number from
			 which the funds were debited;
(G)
			 the method by which the facility manager was notified of the receipt of the
			 wire transfer. The method shall be limited to one of the following:
(i) Direct telephone notification between the
			 facility manager's bank and a cage employee. When notice is provided by
			 telephone, the name and title of the person providing notice shall be recorded;
(ii) direct hard copy
			 communication sent by the facility manager's bank to a cage employee. The
			 document shall be dated, time-stamped, and signed by the cage employee
			 receiving the notification; or
(iii) direct computer access by the facility
			 manager to the wire transfer or electronic fund transfer transaction as it is
			 credited to the manager's operating account at its bank. The transaction shall
			 be printed from the computer screen and dated, time-stamped, and signed by the
			 cage employee receiving the notification;
(H) the method by which the facility manager
			 verified the wire transfer with the sending financial institution and, if
			 noticed by telephone, the name and title of the person verifying the transfer;
(I) the signature of the cage
			 employee receiving and recording the information required by this subsection;
			 and
(J) a notation that the wire
			 transfer has been reversed under subsection (d), when applicable;
Kansas Administrative Regulations › Agency 112 - KANSAS RACING AND GAMING COMMISSION › Article 104 - MINIMUM INTERNAL CONTROL SYSTEM › Section 112-104-12 - Cash equivalents

Current through Register Vol. 43, No. 28, July 11, 2024
Each facility manager's internal control system shall include
				internal controls for the acceptance and verification of cash equivalents. The
				internal controls shall be submitted to and approved by the commission
				according to
				K.A.R.
				112-104-1. The internal controls developed
				and implemented by the facility manager shall include the following:
(a) A requirement that cage employees perform
			 the specific verification procedures required by the issuer of each cash
			 equivalent accepted. The facility manager shall retain adequate documentation
			 evidencing the verification of each cash equivalent;
(b) a requirement that cage employees examine
			 each cash equivalent for counterfeiting, forgery or alteration;
(c) if a facility manager elects to
			 incorporate in its verification procedures a level of reliance on previously
			 accepted cash equivalents, a description of the general parameters governing
			 the reliance;
(d) the criteria for
			 cage supervisor involvement in the verification process;
(e) the procedures for verifying any patron
			 signature on the cash equivalent. Signature verification shall be accomplished
			 in accordance with the signature verification procedures in K.A.R. 112-104-10.
			 The facility manager shall retain adequate documentation evidencing how each
			 signature was verified; and
(f)
			 for cash equivalents equaling or exceeding $500.00, verification of the
			 validity of the cash equivalent with the financial institution upon which it is
			 drawn. The gaming cashier shall document how the verification was performed in
			 connection with the acceptance of each cash equivalent.
Kansas Administrative Regulations › Agency 112 - KANSAS RACING AND GAMING COMMISSION › Article 104 - MINIMUM INTERNAL CONTROL SYSTEM › Section 112-104-13 - Patron deposits

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Each
			 facility manager's internal control system shall include internal controls for
			 the receipt and withdrawal of patron deposits. The internal controls shall be
			 submitted to and approved by the commission according to K.A.R.
			 112-104-1.
(b) At the request of a
			 patron, a facility manager may hold cash, funds accepted by means of wire
			 transfer in accordance with K.A.R. 112-104-11, or cash equivalents accepted in
			 accordance with K.A.R. 112-104-12 for a patron's subsequent use for gaming
			 purposes. For the purposes of this regulation, non-cash items shall be
			 considered converted to cash and deposited as cash for credit to the patron in
			 a patron deposit account maintained in the cage.
(c) The internal controls developed and
			 implemented by the facility manager under subsection (a) shall include the
			 following:
(1) A requirement that patron
			 deposits be accepted at the cage according to the following requirements:
(A) A file for each patron shall be prepared
			 manually or by computer before the acceptance of a cash deposit from a patron
			 by a gaming cashier, and the file shall include the following:
(i) The name of the patron;
(ii) a unique identifying number obtained
			 from a United States government-issued photo identification card or a
			 government-issued passport;
(iii)
			 the date and amount of each cash deposit initially accepted from the
			 patron;
(iv) the date and amount of
			 each request accepted from the patron, as a draw against a cash deposit;
			 and
(v) the date and amount of each
			 cash deposit redemption;
Kansas Administrative Regulations › Agency 112 - KANSAS RACING AND GAMING COMMISSION › Article 104 - MINIMUM INTERNAL CONTROL SYSTEM › Section 112-104-14 - Cage and main bank

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Each
			 facility manager's internal control system shall include internal controls for
			 the cage and the main bank. The internal controls shall be submitted to and
			 approved by the commission according to K.A.R. 112-104-1. Each gaming facility
			 shall have, adjacent to the gaming floor, a physical structure known as a cage.
			 The cage shall house the cashiers and serve as the central location in the
			 gaming facility for functions normally associated with the cage and the main
			 bank, including the following:
(1) The custody
			 of the cage inventory comprised of cash, cash equivalents, gaming chips, and
			 the forms, documents, and records normally associated with the functions of a
			 cage;
(2) the issuance, receipt,
			 and reconciliation of imprest funds used by gaming cashiers, parimutuel
			 tellers, and change persons in the acceptance of currency and coupons from
			 patrons in exchange for currency;
(3) the exchange of currency, coin, gaming
			 chips, and coupons for supporting documentation;
(4) the responsibility for the overall
			 reconciliation of all documentation generated by gaming cashiers, parimu-tuel
			 tellers, and change persons; and
(5) the receipt of currency, coupons, and
			 tickets from the count room.
Kansas Administrative Regulations › Agency 112 - KANSAS RACING AND GAMING COMMISSION › Article 104 - MINIMUM INTERNAL CONTROL SYSTEM › Section 112-104-15 - Count room and main bank requirements

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Each facility manager shall have a count
			 room and a main bank. The count room and the main bank shall be adjacent to the
			 cage.
(b) Each count room and main
			 bank shall meet both of the following requirements:
(1) Both rooms shall have a metal door for
			 each entrance and exit. Each of these doors shall be equipped with an alarm
			 device that audibly signals the surveillance department monitoring room and the
			 security department whenever the door is opened at times other than those times
			 for which the facility manager has provided prior notice according to K.A.R.
			 112-104-20.
(2) Each entrance and
			 exit door shall be equipped with two separate commission-approved locking
			 mechanisms. The combinations shall be maintained and controlled as follows:
(A) One of the commission-approved locking
			 mechanisms shall be controlled by the surveillance department.
(B) Each entry shall be maintained in a log
			 indicating the name and license number of each employee who entered the count
			 room or the main bank and the date and time of the entry.
Kansas Administrative Regulations › Agency 112 - KANSAS RACING AND GAMING COMMISSION › Article 104 - MINIMUM INTERNAL CONTROL SYSTEM › Section 112-104-16 - Accounting controls for the cage and main bank

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Each facility manager's internal control
			 system shall include internal controls for cage and main bank accounting. The
			 internal controls shall be submitted to and approved by the commission
			 according to K.A.R. 112-104-1. If the facility manager elects to use a
			 satellite cage, the same requirements shall apply.
(b) The facility manager shall provide the
			 commission with the start and end times of each cage and main bank
			 shift.
(c) The assets for which
			 gaming cashiers are responsible shall be maintained on an imprest basis and
			 protected from unauthorized access. Gaming cashiers shall lock and secure any
			 assets that are outside of their direct physical control.
(1) Before redeemed tickets are transferred
			 from a cage window to the main bank, the gaming cashier shall prepare an
			 automated system report of the total number and value of the tickets redeemed
			 at that window and compare that report to physical tickets being transferred to
			 ensure that they match. Before reimbursing the cashier, the main bank cashier
			 shall total the tickets received to verify that the dollar amount matches the
			 amount on the gaming cashier's report or shall compare the tickets to the
			 report to ensure that all tickets are present.
(2) Only tickets redeemed in the system shall
			 be forwarded to accounting. If the online validation system ceases to function
			 through the end of the gaming day and the cage is unable to redeem in the
			 system any tickets received in the cage that day, these unredeemed tickets
			 shall have the bar code manually canceled by completely filling in one space of
			 the bar code with a black permanent marker before being forwarded to accounting
			 to prevent subsequent automated redemption.
(3) At the end of each shift, the outgoing
			 gaming cashier shall count all assigned assets and prepare and sign a bank
			 count sheet listing the inventory. A reconciliation of the opening imprest
			 amount to the closing inventory total shall be performed. Any variance shall be
			 documented on the count sheet.
(4)
			 The incoming gaming cashier shall verify by blind count the closing inventory
			 and sign the count sheet in the presence of the outgoing gaming cashier,
			 attesting to accuracy of the information recorded on the sheet. If there is no
			 incoming gaming cashier, a gaming cashier supervisor or the most senior
			 supervisor in the department shall verify by blind count the closing inventory
			 and sign the count sheet in the presence of the outgoing gaming cashier,
			 attesting to accuracy of the information recorded on the sheet. At the
			 completion of each shift, the cashier count sheets shall be forwarded to the
			 main bank cashier.
Kansas Administrative Regulations › Agency 112 - KANSAS RACING AND GAMING COMMISSION › Article 104 - MINIMUM INTERNAL CONTROL SYSTEM › Section 112-104-17 - Bill validators and bill validator canisters

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Each facility
			 manager's internal control system shall include internal controls for bill
			 validators and their related canisters. The internal controls shall be
			 submitted to and approved by the commission according to K.A.R. 112-104-1. Each
			 electronic device configured to accept any combination of currency, gaming
			 tickets, coupons, and any other instruments authorized by the commission shall
			 be equipped with a bill validator.
(b) Each bill validator used by the facility
			 manager shall meet the technical standards adopted by the commission under
			 article 110. The identifying information on each bill validator shall be noted
			 on the master list of approved gaming machines in accordance with K.A.R.
			 112-107-10.
(c) If an electronic
			 device has a bill validator that is controlled by a software program that can
			 be modified without replacing any physical element of the bill changer, the
			 facility manager shall submit for review and approval the manager's internal
			 controls, which shall address the following:
(1) The method for detecting authorized and
			 unauthorized software changes;
(2)
			 the generation of a daily report from its EGM monitoring system, which
			 immediately documents the software change;
(3) procedures for the control and
			 installation of the software by the management information systems (MIS)
			 department;
(4) the creation of a
			 software control log by the MIS department evidencing all authorized changes to
			 the bill validator software; and
(5) the review and comparison of the report
			 and log required in paragraphs (c)(2) and (4) by the internal audit department
			 for any deviations and investigation.
Kansas Administrative Regulations › Agency 112 - KANSAS RACING AND GAMING COMMISSION › Article 104 - MINIMUM INTERNAL CONTROL SYSTEM › Section 112-104-19 - Unsecured currency, gaming tickets, and coupons

Current through Register Vol. 43, No. 28, July 11, 2024
(a)
(1) Each facility manager's internal control
			 system shall include internal controls for unsecured currency, gaming tickets,
			 and coupons. The internal controls shall be submitted to and approved by the
			 commission according to K.A.R. 112-104-1.
(2) As used in this article when modifying
			 "currency," "gaming ticket," or "coupon," "unsecured" shall mean that the
			 currency, gaming ticket, or coupon is found inside a bill validator but outside
			 the bill validator canister.
(3)
(A) If an EGM department representative finds
			 any unsecured currency, tickets, or coupons, the representative shall complete
			 a form that includes the following:
(i) The
			 asset number or other unique identification number of the bill validator
			 canister in the bill validator in which the unsecured currency, unsecured
			 gaming ticket, or unsecured coupon was found;
(ii) the date the unsecured currency,
			 unsecured gaming ticket, or unsecured coupon was found; and
(iii) the total value of the unsecured
			 currency, unsecured gaming ticket, or unsecured coupon.
(B) After the requirement specified in
			 paragraph (a)(3)(A) is met, a representative of the gaming machine department
			 or cage department and a member of the security department shall perform the
			 following:
(i) Sign the form as evidence of
			 the total value being transported;
(ii) place the form and the unsecured
			 currency, unsecured gaming ticket, or unsecured coupon into an envelope or
			 container, unless the form is printed on the front of the envelope in which the
			 currency, gaming ticket, or coupon is being placed; and
(iii) transport the envelope or container
			 directly to the cage.
Kansas Administrative Regulations › Agency 112 - KANSAS RACING AND GAMING COMMISSION › Article 104 - MINIMUM INTERNAL CONTROL SYSTEM › Section 112-104-20 - Counting and recording bill validator canisters

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Each facility
			 manager's internal control system shall include internal controls for the
			 opening, counting, and recording of the contents of bill validator canisters.
			 The internal controls shall be submitted to and approved by the commission
			 according to K.A.R. 112-104-1.
(b)
			 The internal controls developed and implemented by the facility manager under
			 subsection (a) shall include a description of all computer equipment used in
			 the counting and recording process and other systems, if any, that communicate
			 with that computer equipment for purposes related to the counting of net EGM
			 income.
(c) Each facility manager
			 shall file with the commission a schedule setting forth the specific times
			 during which the contents of bill validator canisters are to be counted and
			 recorded. Each deviation from the schedule shall be noticed to the commission
			 at least 48 hours in advance.
(d)
			 The computerized equipment utilized to count and secure currency, gaming
			 tickets, and coupons shall meet the following requirements:
(1) Automatically provide two separate counts
			 of the funds at different stages of the count process and, if the separate
			 counts are not in agreement, document the discrepancy; and
(2) be capable of determining the value of a
			 gaming ticket or coupon by independently examining information printed on the
			 gaming ticket or coupon. The information shall be used by the counting
			 equipment to either calculate the value internally or obtain the value directly
			 from the gaming ticket system or coupon system in a secure manner. If the
			 gaming ticket system is utilized to obtain the value of a gaming ticket or
			 coupon, the gaming ticket system shall perform a calculation or integrity check
			 to ensure that the value has not been altered in the system in any manner since
			 the time of issuance.
Kansas Administrative Regulations › Agency 112 - KANSAS RACING AND GAMING COMMISSION › Article 104 - MINIMUM INTERNAL CONTROL SYSTEM › Section 112-104-22 - Annuity jackpots

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Each facility
			 manager's internal control system shall include internal controls for the
			 payment of an annuity jackpot. The internal controls shall be submitted to and
			 approved by the commission according to K.A.R. 112-104-1. The internal controls
			 developed and implemented by the facilitymanager shall include the following:
(1) Procedures to be followed by a winning
			 patron to exercise a cash payout option;
(2) procedures with regard to the
			 administration of the trust agreement established to ensure the future cash
			 payments due under the annuity jackpot award; and
(3) a requirement that the trustee for the
			 trust fund established by the trust agreement be a facility manager or, for a
			 wide-area progressive system offering an annuity jackpot, the EGM system
			 operator for that wide-area progressive system.
Kansas Administrative Regulations › Agency 112 - KANSAS RACING AND GAMING COMMISSION › Article 104 - MINIMUM INTERNAL CONTROL SYSTEM › Section 112-104-23 - Merchandise jackpots

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Each facility
			 manager's internal control system shall include internal controls for the
			 payment of a merchandise jackpot. The internal controls shall be submitted to
			 and approved by the commission according to K.A.R. 112-104-1.
(b) A facility manager shall not offer a
			 merchandise jackpot payout unless both of the following conditions are met:
(1) The terms and conditions of the
			 merchandise jackpot, including the effect on the calculation of the theoretical
			 payout percentage, meet the requirements of the act, this article, and the
			 technical standards approved by the commission under article 110.
(2) The commission has approved the specific
			 offer of the merchandise jackpot. To obtain commission approval, a facility
			 manager shall file an amendment waiver and request form containing all of the
			 details related to the merchandise jackpot payout.
Kansas Administrative Regulations › Agency 112 - KANSAS RACING AND GAMING COMMISSION › Article 104 - MINIMUM INTERNAL CONTROL SYSTEM › Section 112-104-24 - Internal audit standards

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Each facility
			 manager's internal control system shall include internal controls for internal
			 audit standards. The internal controls shall be submitted to and approved by
			 the commission according to K.A.R. 112-104-1. The facility manager shall
			 maintain a separate internal audit department whose primary function is to
			 perform internal audit work that shall be independent with respect to the
			 departments subject to audit. The facility manager shall ensure that the
			 standards, conventions, and rules governing audits in the United States are
			 followed for all audits. The internal audit department shall be responsible for
			 the following:
(1) The review and appraisal
			 of the adherence of the facility manager's systems of internal control to
			 commission regulations and technical standards;
(2) performing tests to ensure compliance
			 with internal control procedures;
(3) the reporting to the facility manager's
			 management and the commission of instances of noncompliance with the internal
			 control system;
(4) the reporting
			 to the facility manager's management and the commission of any weaknesses in
			 the internal control system;
(5)
			 the recommendation of procedures to eliminate any weaknesses in the internal
			 control system; and
(6) performing
			 tests to ensure compliance with K.A.R. 112-104-6.
Kansas Administrative Regulations › Agency 112 - KANSAS RACING AND GAMING COMMISSION › Article 104 - MINIMUM INTERNAL CONTROL SYSTEM › Section 112-104-25 - Information technology standards

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Each facility
			 manager's internal control system shall include internal controls for
			 information technology standards. The internal controls shall be submitted to
			 and approved by the commission according to K.A.R. 112-104-1. The management
			 information systems (MIS) department shall be responsible for the quality,
			 reliability, and accuracy of all EGM computer systems used by the facility
			 manager regardless of whether data, software, or systems are located within or
			 outside the gaming facility. The MIS department shall be responsible also for
			 the security and physical integrity of, and the accountability and maintenance
			 of, the following:
(1) Access codes and other
			 security controls used to ensure limited access to computer software and the
			 systemwide reliability of data;
(2) computer tapes, disks, or other
			 electronic storage media containing data relevant to the facility manager's
			 operations;
(3) computer hardware,
			 communications equipment, and software used in the conduct of the facility
			 manager's operations; and
(4) the
			 computerized EGM monitoring system utilized by the facility manager, which
			 shall ensure that the following conditions are met:
(A) EGMs located on the gaming floor are
			 connected to the facility manager's computerized EGM monitoring system and to
			 the Kansas lottery's central computer system in accordance with the act;
(B) the security features of the
			 computerized EGM monitoring system prohibit the deletion, creation, or
			 modification of any data unless a permanent record is created that sets forth
			 the original information, modifications to the original information, the
			 identity of the employee making the modification, and, if applicable, the
			 identity of each employee authorizing the modification;
(C) computerized jackpot payout systems
			 utilized by the facility managers are configured to require that any
			 modification of $100 or more to the original amount recorded on a computerized
			 jackpot payout or system override is authorized by two cage department
			 employees, one of whom is in a position of greater authority than the
			 individual preparing the jackpot payout; and
(D) procedures and controls are in place that
			 define and limit interaction between the EGM department, the cage department,
			 and the accounting department and the computerized EGM monitoring system,
			 including access to system menus, the establishment of EGM profile parameters,
			 and the ability of each department to access, delete, create, or modify
			 information contained in the EGM monitoring system.
Kansas Administrative Regulations › Agency 112 - KANSAS RACING AND GAMING COMMISSION › Article 104 - MINIMUM INTERNAL CONTROL SYSTEM › Section 112-104-26 - Gaming facility

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Each facility
			 manager's internal control system shall include internal controls for the
			 gaming facility requirements contained within this regulation. The internal
			 controls shall be submitted to and approved by the commission according to
			 K.A.R. 112-104-1. Each gaming facility shall be equipped with a surveillance
			 system configured and approved in accordance with article 106.
(b) Restricted areas within the gaming
			 facility shall be designated for the repair and storage of EGMs. The areas
			 approved and utilized within the gaming facility forEGM repair shall be
			 monitored by the surveillance system.
(c) Each emergency exit from the gaming floor
			 shall be equipped with an audible alarm system that produces a loud,
			 distinguishable warning sound, discernable in the vicinity of the exit,
			 whenever the emergency door is opened. The alarm system shall be designed to
			 require deactivation and reset by means of a key. The key shall be maintained
			 by the facility manager's security department.
(d) Each facility manager shall, in
			 accordance with the act, provide for and maintain facilities for use by the
			 commission and the Kansas lottery for the purpose of carrying out each
			 commission's responsibilities. The facilities shall be located in the same
			 building as the gaming floor and shall include adequate office space,
			 equipment, partitions, and supplies to meet the continuing needs of the
			 commission and the Kansas lottery at the facility, including the following:
(1) A surveillance system monitoring room
			 that meets all of the requirements of K.A.R. 112-106-1(o);
(2) an area for detention that meets all of
			 the requirements of K.A.R. 112-105-6;
(3) a fingerprinting and photographing
			 facility for use by the commission, located in conformance with and outfitted
			 in compliance with specifications established by the commission;
(4) adequate computer, telephone, and copying
			 capability to meet the commission's and the Kansas lottery's continuing data
			 processing and related needs;
(5)
			 direct telephone connections between these facilities and the facility
			 manager's surveillance monitoring room and its security department; and
(6) computer terminals
			 facilitating read-only access to any EGM computer system used by the facility
			 manager in its gaming operations.
Kansas Administrative Regulations › Agency 112 - KANSAS RACING AND GAMING COMMISSION › Article 104 - MINIMUM INTERNAL CONTROL SYSTEM › Section 112-104-27 - Acceptance of tips or gratuities from patrons

Current through Register Vol. 43, No. 28, July 11, 2024
Notwithstanding the requirements of
				K.A.R.
				112-107-18, a level I employee or gaming
				employee who serves in a supervisory position shall be prohibited from
				soliciting or accepting a tip or gratuity from a patron of the facility
				manager. No level II or level III employee may solicit a tip or gratuity from a
				patron of the facility manager. A facility manager shall not permit any
				practices prohibited by this regulation.
Kansas Administrative Regulations › Agency 112 - KANSAS RACING AND GAMING COMMISSION › Article 104 - MINIMUM INTERNAL CONTROL SYSTEM › Section 112-104-29 - Waiver of requirements

Current through Register Vol. 43, No. 28, July 11, 2024
(a) One or more of
			 the requirements of this article applicable to accounting and internal controls
			 may be waived by the commission on its own initiative, upon the commission's
			 determination that the compensating control or procedure, as documented in a
			 facility manager's internal control system, meets the operational integrity
			 requirements of the act and this article.
(b) Any facility manager may submit a written
			 request to the commission for a waiver for one or more of the requirements in
			 this article. The request shall be filed on an amendment waiver and request
			 form and shall include supporting documentation demonstrating how the proposed
			 accounting and internal controls for which the waiver has been requested would
			 meet the operational integrity requirements of the act and this article.
Kansas Administrative Regulations › Agency 112 - KANSAS RACING AND GAMING COMMISSION › Article 104 - MINIMUM INTERNAL CONTROL SYSTEM › Section 112-104-30 - Gaming day

Current through Register Vol. 43, No. 28, July 11, 2024
(a) The beginning
			 and ending times of the gaming day shall be determined by the Kansas lottery
			 and shall be uniform for all facility managers for the purposes of determining
			 net EGM income.
(b) Before
			 beginning gaming operations, each facility manager shall submit to the
			 commission in writing its hours of gaming. The gaming times shall correspond to
			 the portion of the gaming day the facility manager will be open to the public
			 for the purpose of gaming activities. A facility manager shall not commence
			 gaming until its hours of gaming are approved by the commission.
(c) Each facility manager shall provide
			 written notice of any planned change in the facility manager's hours of gaming
			 to the commission at least 72 hours before the change. The facility manager
			 shall notify the commission of a change in the facility manager's hours due to
			 an emergency at that time.
Kansas Administrative Regulations › Agency 112 - KANSAS RACING AND GAMING COMMISSION › Article 104 - MINIMUM INTERNAL CONTROL SYSTEM › Section 112-104-31 - Signature

Current through Register Vol. 43, No. 28, July 11, 2024
An employee signature may be in either of the following
				formats:
(a) The employee's first
			 initial, last name, and employee credential number, which shall be written by
			 the employee, immediately adjacent to or above the clearly printed or
			 preprinted title of the employee; and
(b) the employee's unique identification
			 number or other computer identification code issued to the employee by the
			 facility manager, if the document to be signed is authorized by the commission
			 to be generated by an EGM computer system and this method of signature is
			 approved or required by the commission.
Kansas Administrative Regulations › Agency 112 - KANSAS RACING AND GAMING COMMISSION › Article 104 - MINIMUM INTERNAL CONTROL SYSTEM › Section 112-104-32 - Unclaimed winnings

Current through Register Vol. 43, No. 28, July 11, 2024
(a) Each
			 facility manager's internal control system shall include internal controls for
			 unclaimed winnings. The internal controls shall be submitted to and approved by
			 the commission according to K.A.R. 112-104-1.
(b) All winnings, whether property or cash,
			 that are due and payable to a known patron and remain unclaimed shall be held
			 in safekeeping for the benefit of the known patron.
(c)
(1) If
			 winnings have not been provided to a known patron, the facility manager shall
			 prepare a winner receipt form. The form shall be a two-part, serially
			 pre-numbered form and shall contain the following:
(A) The name and address of the
			 patron;
(B) a unique identifying
			 number obtained from a United States government-issued photo identification
			 card or a government-issued passport;
(C) the date and time the winning occurred;
			 and
(D) the LFG upon which the win
			 occurred, including the following:
(i) The LFG
			 asset number;
(ii) the location;
			 and
(iii) the winning
			 combination.
Kansas Administrative Regulations › Agency 112 - KANSAS RACING AND GAMING COMMISSION › Article 104 - MINIMUM INTERNAL CONTROL SYSTEM › Section 112-104-33 - Disputes

Current through Register Vol. 43, No. 28, July 11, 2024
(a) If a dispute
			 arises with a patron concerning the payment of alleged winnings, the facility
			 manager shall provide the patron with a patron complaint form and instructions
			 for submitting a patron complaint.
(b) If a facility manager refuses to pay the
			 winnings claimed by a patron and the patron and the facility manager remain
			 unable to resolve the dispute after seven days, the facility manager shall, on
			 the next day, notify the commission in writing of the dispute in a manner and
			 form the commission prescribes. The notice shall identify the parties to the
			 dispute and shall state the known relevant facts regarding the dispute. A
			 determination regarding the dispute may be made by the commission.
Kansas Administrative Regulations › Agency 112 - KANSAS RACING AND GAMING COMMISSION › Article 104 - MINIMUM INTERNAL CONTROL SYSTEM › Section 112-104-34 - Physical key controls; automated key controls

Current through Register Vol. 43, No. 28, July 11, 2024
(a) "Sensitive keys" shall mean those
			 unlocking devices designated by the Kansas lottery, a facility manager, or the
			 commission as important to preserving the security of the facility manager's
			 business. Each facility manager shall control the storage, duplication,
			 custody, issuance, and return of sensitive keys. The sensitive key box may be
			 stored in each facility manager's accounting department. At a minimum, the
			 following keys shall be deemed sensitive keys:
(1) The EGM belly glass key;
(2) the tip box key, sometimes called a "toke
			 box" key; and
(3) the accounting or
			 audit box key.