Louisiana Administrative Code › Title 42 - LOUISIANA GAMING › Part III - Gaming Control Board › Chapter 27 - Accounting Regulations › Section III-2715 - Internal Controls - Keys, Restricted Areas, Internal Audit, Addition of Game or Computerized System, Training

Current through Register Vol. 50, No. 6, June 20, 2024
A. Keys
1.
				Sensitive keys are maintained in a secure area subject to
				surveillance.
2. All restricted
				sensitive keys shall be stored in an immovable lockable key box or an automated
				access key box.
3. The lockable key
				box shall have two differently keyed locks:
a. the two keys to the key box locks shall
				only be issued to employees from different departments;
b. one key shall open only one lock on the
				key box; and
c. an employee shall
				be issued only a single key to a key box lock.
4. There shall be dedicated surveillance
				coverage of all key boxes with restricted sensitive keys.
5. Sensitive keys shall not be removed from
				the premises unless prior approval has been granted by the division. For
				purposes of this rule, a licensee's or casino operator's premises shall be
				specified in the internal controls.
6. Access to the keys in dual-locked boxes
				storing restricted sensitive keys shall be documented on key access log forms.
				The logs shall include the following:
a. date
				and time of issuance;
b. the key or
				ring of keys issued;
c. printed
				name, signature, and employee number of the person to whom the key is
				issued;
d. printed name, signature,
				and employee number of the person issuing the key;
e. printed name, signature, and employee
				number of the witness to the issuance of the key;
f. reason for issuance of the key;
g. date and time of return of the key to the
				key box;
h. signature and employee
				number of the person returning the key. This shall be the same employee to whom
				the key was issued. If, due to unforeseen circumstances, a different employee
				returns the key, surveillance shall be notified and surveillance shall monitor
				and record the entire log-in process. The recording of the transaction shall be
				maintained by surveillance for 30 days;
i. signature and employee number of the
				person receiving the key; and
j.
				signature and employee number of the witness to the return of the key to the
				key box.
7. Key logs
				shall be reviewed at least monthly and an investigation and documentation made
				of any omissions or instances in which keys are not signed out and signed back
				in by the same individual.
8.
				Approved electronically monitored (automated access) key systems do not require
				the log in paragraph 6 above if the system logs the same or similar
				information, except signatures, as the transaction takes place.
a. The electronic key box may act as the
				issuer or receiver in key transactions. The internal controls shall specify the
				number of employees required for each electronic key transaction.
b. The licensee or casino operator is
				responsible for establishing access to keys in the electronic key box. Access
				shall be in accordance with job descriptions and detailed in the internal
				controls.
c. Access to multiple
				keys in one transaction, not including multiple keys on one key ring, require
				the employee to enter all key numbers prior to accessing the keys. Each key or
				key ring shall be secured individually within the electronic key box to prevent
				employees from accessing keys without authorization.
d. Electronic key access lists shall be
				updated within 72 hours after a change to an employee's status and/or
				position.
e. A licensee or casino
				operator shall review reports daily to identify questionable key transactions
				and exceptions identified by the system or licensee's or casino operator's
				employees. Investigations of possible violations shall be documented and
				maintained for five years.
9. Cage keys, change bank/booth keys and the
				two keys used to access the key box are the only restricted sensitive keys not
				required to be maintained in a dual locked key box. All restricted sensitive
				keys and all other keys stored in a key box with restricted sensitive keys
				shall be inventoried and accounted for on a quarterly basis. If an electronic
				key box is used and each key is secured individually, only restricted sensitive
				keys in the box must be inventoried in accordance with this Section. Restricted
				sensitive keys include, but are not limited to:
a. slot drop cabinet keys;
b. bill validator release keys;
c. bill validator contents keys;
d. table drop release keys;
e. table drop contents keys;
f. count room keys;
g. high level Caribbean stud key;
h. vault entrance key;
i. CCOM (processor) keys;
j. card and dice storage keys;
k. slot office storage box keys where
				sensitive keys are stored for issuance;
l. dual lock box keys;
m. change bank/booth keys;
n. secondary chip access keys;
o. weigh calibration key;
p. cage door keys; and
q. main bank door keys.
10. Slot drop cabinet keys, bill validator
				release keys, and table drop release keys shall be accompanied by security at
				all times.
11. All other sensitive
				keys not listed in
				§2715. A.9 shall be
				listed in the internal controls and controlled as prescribed therein.
12. All sensitive keys shall be logged out
				and in on a per shift basis unless otherwise approved by the
				division.
13. If key rings are
				used, a list must be maintained at the key box with all keys on each key
				ring.
14. Duplicate keys shall be
				maintained and issued in such a manner as to provide the same degree of control
				as is required for the original keys.
15. All damaged sensitive keys shall be
				disposed of timely and adequately. The licensee or casino operator shall notify
				the division of the destruction in advance. Notification shall include type of
				key(s), number of key(s), and the place and manner of disposal.
16. The licensee or casino operator shall
				notify the division within two hours of discovery that a sensitive key may have
				been lost or removed from the premises.