Kansas Administrative Regulations › Agency 112 - KANSAS RACING AND GAMING COMMISSION › Article 104 - MINIMUM INTERNAL CONTROL SYSTEM › Section 112-104-1 - Definitions; internal control system

Current through Register Vol. 43, No. 28, July 11, 2024
(a) The following words and terms, when used
			 in this article, shall have the following meanings unless the context indicates
			 otherwise:
(1) "Accounting department" means a
			 facility manager's internal department that is responsible for the management
			 of the financial and accounting activities relating to electronic gaming
			 machines being utilized on an approved gaming floor.
(2) "Asset number" means a unique number
			 assigned to an electronic gaming machine by a facility manager for the purpose
			 of tracking the electronic gaming machine.
(3) "Bill validator" means an electronic
			 device designed to interface with an electronic gaming machine for the purpose
			 of accepting and validating any combination of United States currency, gaming
			 tickets, coupons, or other instruments authorized by the commission for
			 incrementing credits on an electronic gaming machine.
(4) "Bill validator canister" means a
			 mechanical or electronic device designed to interface with an electronic gaming
			 machine for the purpose of storing any combination of United States currency,
			 gaming tickets, coupons, or other instruments authorized by the commission for
			 recording credits on an electronic gaming machine.
(5) "Blind count" means the counting of
			 currency or gaming chips by a person who does not know the inventory
			 balance.
(6) "Cash equivalents"
			 means instruments with a value equal to United States currency or coin,
			 including certified checks, cashier's checks, traveler's checks, money orders,
			 gaming tickets, and coupons.
(7)
			 "Cashier's booth" means an area from which a cashier conducts transactions
			 associated with gaming cashiers or window cashiers.
(8) "Change person" means a person who
			 exchanges coins, currency, and coupons with patrons.
(9) "Complimentary" means any lodging,
			 service, or item that is provided directly or indirectly to an individual at no
			 cost or at a reduced cost and that is not generally available to the public.
			 This term shall include lodging provided to a person at a reduced price due to
			 the anticipated or actual gaming activities of that person. Group rates,
			 including convention and government rates, shall be deemed generally available
			 to the public.
(10) "Count room"
			 means a room secured by keys controlled by two separate facility manager
			 departments with limited access, where the contents, including currency, gaming
			 tickets, and coupons, of bill validator canisters are counted by the count
			 team.
(11) "Currency counters"
			 means a device that counts currency and tickets.
(12) "Critical program storage media" and
			 "CPSM" mean any media storage device that contains data, files, or programs and
			 is determined by the commission to be capable of affecting the integrity of
			 gaming.
(13) "Drop" means the total
			 amount of money, tickets, and coupons removed from any lottery facility game or
			 kiosk.
(14) "Drop team" means the
			 group of employees of a facility manager who participate in the transportation
			 of the drop.
(15) "EGM" means
			 electronic gaming machine.
(16)
			 "Gaming day" means a period not to exceed 24 hours corresponding to the
			 beginning and ending times of gaming activities for the purpose of accounting
			 reports and determination by the central computer system of net lottery
			 facility game income.
(17)
			 "Generally accepted accounting principles" and "GAAP" have the meaning
			 specified in K.A.R. 74-5-2.
(18)
			 "Imprest" means the basis on which the operating funds of general cashiers and
			 gaming cashiers are maintained. The opening and closing values shall be equal,
			 and any difference shall result in a variance. The funds may be replenished as
			 needed in exactly the value of the net of expenditures made from the funds for
			 value received.
(19) "Incompatible
			 functions" means functions or duties that place any person or department in a
			 position to perpetuate and conceal errors, fraudulent or otherwise.
(20) "LFG" means lottery facility
			 game.
(21) "Main bank" means the
			 central location in the gaming facility where acts that include the following
			 are performed:
(A) Transactions for recording
			 currency, coin, tokens, cash equivalents, and negotiable instruments;
(B) preparation of bank deposits;
(C) acceptance of currency from the count
			 room; and
(D) reconciliation of all
			 cage transactions.
(22)
			 "Trolley" means a wheeled apparatus used for the secured transport of
			 electronic gaming cash storage boxes and drop boxes.
(23) "Unclaimed winnings" means gaming
			 winnings that are held by the facility manager as a liability to a patron until
			 that patron is paid.
(24)
			 "Unredeemed ticket" means a ticket issued from an LFG containing value in U.S.
			 dollars that has not been presented for payment or accepted by a bill acceptor
			 at a gaming machine and has not been marked as paid in the ticket
			 file.
(25) "Weigh scale" means a
			 scale that is used to weigh coins and tokens and that converts the weight to
			 dollar values in the count process.