Code of Maine Rules › 16 - DEPARTMENT OF PUBLIC SAFETY › 633 - GAMBLING CONTROL BOARD › Chapter 5 - INTERNAL CONTROLS › Appendix 633-5-A - MINIMUM INTERNAL CONTROL STANDARDS (MICS) FOR SLOT MACHINE AND CASINO OPERATIONS

Current through 2024-29, July 17, 2024
I. Definitions
The following words and terms, when used in the Minimum
				  Internal Control Standards, shall have the following meanings unless the
				  context indicates otherwise.
"Announced bet" refers to a bet where a player announces the
				  intention to bet a certain way and actually puts the wager on the table.
"Ante" refers to a player's initial wager or predetermined
				  contribution to the pot prior to the dealing of the first hand.
"Applicant" has the same meaning as set forth in 8 M.R.S.A.
				  §
									1001(1).
"Asset number" means a unique number permanently assigned to
				  a slot machine or table game and its cash storage box for purposes of tracking
				  that machine or table game and storage box while used by an operator.
"Associated equipment" has the same meaning as set forth in 8
				  M.R.S.A. §
									1001(2).
"Bill validator" means any mechanical, electrical, or other
				  device, contrivance, or machine designed to interface with a slot machine or
				  electronic table game for the purpose of accepting currency or tickets equal to
				  the amount inserted into the bill validator system for the registering of
				  credits for subsequent play.
"Bird cage" is a clear hard plastic container used to carry
				  chips to and from gaming tables.
"Board" has the same meaning as set forth in 8 M.R.S.A.
				  §
									1001(4).
"Cage or general cashier" is defined as any person who has
				  custody of the cage inventory comprising currency, coin, chips, forms,
				  documents, and records normally associated with the operation of a cage and
				  other functions normally associated with a cashier.
"Cage supervisor" means any person whose job allows that
				  person to supervise personnel and functions within the cashiers' cage.
"Call" refers to a wager made in an amount equal to the
				  immediately preceding wager.
"Call bet" refers to an announced bet but no money is placed
				  on the table. Call bets are not to be used in the State of Maine.
"Card room bank" refers to an imprest fund which is a part of
				  and accountable to the licensee's casino cage or bankroll but which is
				  maintained in the card room exclusively for the purposes providing cashier
				  services to the card room.
"Card table bank" refers to an imprest inventory of cash and
				  chips physically located in the table tray on the card table and controlled by
				  the licensee through accountability established with the card room bank.
"Cash" means U.S. currency and/or coin.
"Cash equivalents" means:
A. Certified checks, cashier's checks, treasurer's checks,
				  traveler's checks, or money orders, any of which are made payable to the Slot
				  Machine Operator, "bearer," or "cash."
B. Certified checks, cashier's checks, treasurer's checks, or
				  money orders, any of which are made payable to the presenting patron and
				  endorsed in blank, provided, however, that no such instrument shall be accepted
				  as a cash equivalent if the I instrument was originally made payable to any
				  person other than the presenting patron.
"Cash storage box" refers to a secure container in a slot
				  machine or electronic table game that accepts and retains currency or tickets
				  from the bill validator.
"Cashiers' cage" refers to a physical structure that houses
				  the cage cashiers and serves as the central location for the following:
A. The custody of the cage inventory comprising currency,
				  chips, coin, forms, documents, and records normally associated with the
				  operation of a cage.
B. Such other functions normally associated with the
				  operation of a cage.
"Casino" has the same meaning as set forth in 8 M.R.S.A.
				  §
									1001
				  (5-A).
"Casino operator" has the same meaning as set forth in 8
				  M.R.S.A. §
									1001 (5-B).
"Central site monitoring system" refers to the hardware,
				  software, and network components which link and support all slot machines and
				  the central site.
"Central site monitoring system provider" refers to a person
				  with whom the Board has contracted for the purpose of providing and maintaining
				  a central communication system and the related management facilities with
				  respect to operating and servicing the slot machines.
"Certification" refers to the authorization by the Board in
				  accordance with its inspection and approval process of slot machines and slot
				  games, such certification to relate to either hardware or software.
"Change person" means a person who possesses an imprest
				  inventory of currency to be used for the even exchange with patrons of
				  currency, chips, and tickets.
"Chapter" means any one of sections
				  I through
				  III of these Minimum Internal Control
				  Standards.
"Check" refers to a player's decision to waive the right to
				  initiate the wagering, but to retain the right to call after all the other
				  players have either wagered or folded.
"Chip" means a non-metal or partly metal representative of
				  value, redeemable for cash, and issued and sold by a casino operator for use at
				  table games at a casino.
"Comp" means a complimentary service or item provided
				  directly or indirectly by a slot machine operator to its patrons at no cost or
				  at a reduced price.
"Control" has the same meaning as set forth in 8 M.R.S.A.
				  §
									1001(7).
"Count room" is a secure room or rooms for the counting of
				  tickets, chips and/or currency.
"Credit" refers to the opportunity provided to a player to
				  play a slot machine or redeem that opportunity for cash.
"Credit slip" refers to a form used to record the amount of
				  money or chips removed from a table game (i.e., table tray), or the transfer of
				  customer deposit withdrawal from a table game to the cashiers' cage.
"Dealer"
means a trained and licensed
				  employee who operates table games that may use electronics as part of the
				  game's operation in connection with the collection and storage of game outcome,
				  accounting and significant-event data.
"Dealer-operated electronic table game" or "dealer-operated
				  ETG" refers to an electronic table game operated by a live dealer.
"Decal" refers to the stamp or marker that is displayed on a
				  slot machine or table game which has been certified by the Board.
"Department" has the same meaning as set forth in 8 M.R.S.A.
				  §
									1001(8).
"Director" has the same meaning as set forth in 8 M.R.S.A.
				  §
									1001(9).
"Distribute" has the same meaning as set forth in 8 M.R.S.A.
				  §
									1001(10).
"Drop" means the amount of cash and tickets in a cash storage
				  box, or money and chips contained in the table drop boxes if applicable.
"Drop box" refers to a locked container in a table that is
				  permanently marked to indicate the game theme, table number and shift. All
				  markings must be clearly visible. The container must be locked to the table,
				  separately keyed from the container itself. All monies exchanged for chips at
				  the table and other such items or documents as management may direct pertaining
				  to transactions at the table must be put into the container.
"Electronic table game" or "ETG" refers to a table game that
				  is played in an electronic or electromechanical format that replicates a table
				  game either in full or in part. Electronic table games are table games and
				  include electronic facsimiles as defined by 8 M.R.S.A. §
									1001 (13-A). Electronic table games
				  include both dealer-operated electronic table games and independently operated
				  table games.
"Emergency drop" means an unscheduled drop that is required
				  due to an emergency situation.
"Emergency situation" means an unplanned event that could not
				  have been readily anticipated, jeopardizes public safety and that renders a
				  slot machine, table game or electronic table game inoperable for play.
"Employee numbers" means am operator-assigned number that
				  identifies an employee and is used to sign all operational documents.
"Fill slip" refers to a form used to record the amount of
				  money or chips furnished to a table game (i.e., table tray) from the cashiers'
				  cage.
"Gambling activity" has the same meaning as set forth in 8
				  M.R.S.A. §
									1001(15).
"Gambling facility" has the same meaning as set forth in 8
				  M.R.S.A. §
									1001(16).
"Gambling services" has the same meaning as set forth in 8
				  M.R.S.A. §
									1001(17).
"Gambling services vendor" has the same meaning as set forth
				  in 8 M.R.S.A. §
									1001(18).
"Game" refers to any game played on a slot machine or table
				  game, such as a variation of poker, blackjack, line-up or mechanical reel
				  games.
"Games summary" refers to a form used to record, by shift and
				  day, the individual table games winnings and/or losses. The form reflects the
				  total count of opening and closing table tray inventories, fills and credits,
				  drop, and win/loss per gaming table.
"Gaming employee" has the same meaning as set forth in 8
				  M.R.S.A. §
									1001(20).
"Gross slot machine income" has the same meaning as set forth
				  in 8 M.R.S.A. §
									1001(21).
"Gross table game income" has the same meaning as set forth
				  in 8 M.R.S.A. §
									1001 (21-A).
"Hand" refers to one game in a series, one deal in a card
				  game, or the cards held by a player.
"Imprest" refers to an advance of money.
"Incompatible function" means a function, for accounting
				  control purposes that places any person or department in a position to both
				  perpetrate and conceal errors or irregularities in the normal course of that
				  person's duties. Anyone recording transactions and having access to assets
				  ordinarily is in a position to perpetrate errors or irregularities. Persons
				  shall be deemed to have incompatible functions if such persons are members of
				  departments that have supervisors not independent of each other.
"Independently operated electronic table game" or
				  "independently operated ETG" refers to an electronic table game that is fully
				  automated and operates without a live dealer.
"Internal controls" refers to the slot machine or casino
				  operator's system of internal procedures and administrative and accounting
				  controls.
"Jackpot" means any money, merchandise, or thing of value to
				  be paid to a patron as the result of a specific combination(s) of characters
				  indicated on a slot machine
"Junket services" has the same meaning as set forth in 8
				  M.R.S.A. §
									1001(26).
"Key employee" refers to an individual employee of an
				  applicant or licensee who has the power to exercise considerable influence over
				  significant decisions concerning the applicant's or licensee's business.
"Key executive" has the same meaning as set forth in 8
				  M.R.S.A. §
									1001(27).
"Lammer button" (marker button) refers to a numbered, chip
				  like implement placed on the gaming table indicating the amount of house chips
				  that have been removed from a table tray during a table credit slip
				  transaction.
"License" has the same meaning as set forth in 8 M.R.S.A.
				  §
									1001(28).
"Licensee" has the same meaning as set forth in 8 M.R.S.A
				  §
									1001(29).
"Linked progressive" refers to a group of slot machines
				  connected by a local or central controller that all contribute to the same
				  progressive jackpot amount. When a progressive jackpot has been won, all slot
				  machines that are connected to the same progressive will reset.
"Live gaming device" refers to a table game, where cards or
				  dice are used to play the game.
"Location number" means the number assigned to an area of the
				  floor that identifies the site where the slot machine or table game is
				  positioned.
"Machine malfunction" means an occurrence during which an
				  electronic or computer function of a slot machine does not operate in the
				  manner in which it was programmed to operate. The definition does not include a
				  mechanical malfunction, such as a paper jam.
"Main bank" refers to a physical structure within the
				  cashiers' cage that is designed and constructed to provide maximum security for
				  the materials housed and the activities performed therein. It houses the
				  cashiers and serves as the central location for the following:
A.) The custody and storage of currency, coin, chips, forms,
				  documents, and records normally generated or utilized by cage cashiers, or
				  change people.
B.) The exchange of currency, coin, chips, and coupons, for
				  supporting documentation, including tickets.
C.) The responsibility for the overall reconciliation of all
				  documentation generated by cage cashiers and change people.
D.) The receipt of coins, chips, and currency from the count
				  rooms.
E.) Such other functions normally associated with the
				  operation of the main bank.
"M.E.A.L." refers to the Machine Entry Authorization Log.
				  When a machine door is opened for any reason, certain information is recorded
				  on this log. All entries made in this log should be clearly legible.
"Non-routine event" refers to:
A.) Any suspicious or possible criminal incident that occurs
				  on the licensee's property.
B.) Any incident where a patron's or employee's safety is or
				  could be endangered.
C.) Any incident involving the protection of a patron or the
				  operator's property.
D.) Any other type of incident that the Board or Department
				  deems non-routine.
"Operate" has the same meaning as set forth in 8 M.R.S.A.
				  §
									1001(31).
"Operator" means a casino or slot machine operator (see
				  definition of a "Slot machine and Casino operator").
"Operator monitoring system" refers to the hardware,
				  software, and network components which operate each electronic table game
				  separately or link multiple devices together.
"Or above" refers to a higher or superior employment position
				  (manager is above a supervisor).
"Owner" has the same meaning as set forth in 8 M.R.S.A.
				  §
									1001(32).
"Payback percentage" has the same meaning as set forth in 8
				  M.R.S.A. §
									1001(34).
"Person" has the same meaning as set forth in 8 M.R.S.A.
				  §
									1001(35).
"Player" means an individual who plays a slot machine or
				  table game.
"Pot" refers to the total amount anted and wagered by players
				  during a hand.
"Premises" means the physical enclosed structure that
				  connects to the casino floor, including but not limited to the employee back of
				  house areas, supports areas, hotel, atriums, restaurants, lounges and does not
				  include parking areas and garages.
"Progressive jackpot" means a system on one or more slot
				  machines or table games, which, in addition to normal payouts, sets aside a
				  percentage of each bet placed for the award of a progressive jackpot. The
				  jackpot increments every time a bet is placed on any of the designated slot
				  machines or table games and is paid out when a pre-assigned combination is
				  displayed.
"Progressive controller" refers to hardware and software that
				  control communications among devices that calculate the values of the
				  progressive jackpots and display the information within a progressive gaming
				  device link and on the associated progressive meter.
"Raise" refers to a wager made in an amount greater than the
				  immediately preceding wager.
"Rake-off" refers to a percentage of the pot which may be
				  taken by the licensee for maintaining or dealing the game. Rake-offs cannot
				  exceed 10% of all sums anted and wagered in the hand.
"Sensitive keys" refers to the keys used to remove cash
				  storage and drop boxes from slot machines, table games and card games; content
				  keys used to gain access to the contents of cash storage and drop boxes and
				  keys used for the carts to transport boxes to the count room.
"Serial number" means a unique number assigned to a slot
				  machine or a component that may or may not be the manufacturer's serial number
				  for identification and control purposes.
"Slot attendant" means an employee of an operator who
				  provides machine related customer service to a patron on the gaming
				  floor.
"Slot machine" has the same meaning as set forth in 8
				  M.R.S.A. §
									1001(39).
"Slot machine facility" has the same meaning as set forth in
				  8 M.R.S.A. §
									1001(41).
"Slot machine operator" has the same meaning as set forth in
				  8 M.R.S.A. §
									1001(42).
"Slot technician" means any person who performs service,
				  maintenance, and repair operations on slot machines or table games.
"Soft count" refers to the procedure for counting the total
				  amount of currency and tickets.
"Stake" refers to the funds with which a player enters a
				  game.
"Stakes player" refers to a person financed by the licensee
				  to participate in a game under an arrangement or understanding whereby such
				  person is entitled to retain all or any portion of his winnings.
"Statistical drop" refers to the drop plus pit credit repaid
				  with chips.
"Statistical win" refers to table games gross revenue.
"Support areas" refers to areas supporting the financial
				  activity on the gaming floor such as cashier cages, banks, chip windows and
				  count and storage rooms.
"Table game" has the same meaning as set forth in 8 M.R.S.A.
				  §
									1001 (43-A) and
				  includes an electronic table game.
"Table tray inventory" (bank) refers to the total of coins
				  and chips in the table rack.
"Table tray" refers to a receptacle used to hold the card
				  table inventory (bank).
"Ticket" refers to the receipt issued from a Ticket-In,
				  Ticket-Out (TITO) slot machine for payment of credits. A ticket may be
				  presented for redemption by or on behalf of a patron or may be used by a patron
				  in lieu of cash for game play on a slot machine. Once redeemed by the slot
				  machine operator, the ticket becomes supporting documentation for accounting
				  purposes.
"Time" refers to the 24-hour military time.
"Time buy-in" refers to a charge to a player, determined on a
				  time basis, by the licensee for the right to participate in a game.
"Uniform location agreement" has the same meaning as set
				  forth in 8 M.R.S.A. §
									1001(44) and as
				  further defined by the rules of the Gambling Control Board.
"Verifier" refers to any licensed slot operations employee
				  who witnesses and signs a document confirming an approved transaction as
				  permitted in these Minimum Internal Control Standards.
"Vigorish" (commissions) refers to a commission (usually
				  5-10% of the wager) charged and retained by the casino for certain bets,
				  including betting on the banker's hand in baccarat and buy and lay bets in
				  craps (similar to a rake in poker).
"Win" means the amount determined by subtracting the coin out
				  from the coin in or by subtracting the ticket out and hand pays from the total
				  of the ticket in and cash in.
II. Miscellaneous controls
II-A Operator's system of internal
				  controls
A.) Each Operator shall submit to the Board and to the
				  Department a description of its system of internal procedures and
				  administrative and accounting controls. Such submission shall be made at least
				  60 days before gaming operations are to commence, unless otherwise directed by
				  the Board. Each such submission shall contain narrative (and diagrammatic where
				  appropriate) representations of the internal control system to be utilized by
				  the Operator and shall include, without limitation, the following:
1) Administrative controls which include, without limitation,
				  the procedures and records that are concerned with the decision-making
				  processes leading to management's authorization of transactions.
2) Accounting controls, which have as their primary
				  objectives, the safeguarding of assets and the reliability of financial records
				  and are consequently designed to provide reasonable assurance that:
a.) Transactions are executed in accordance with
				  management's general and specific authorization;
b.) Transactions are recorded as necessary to permit
				  preparation of financial statements in conformity with generally accepted
				  accounting principles and to maintain accountability for assets;
c.) Access to assets is permitted only in accordance with
				  management authorization; and
d.) The recorded accountability for assets is compared with
				  existing assets at reasonable intervals and appropriate action is taken with
				  respect to any differences.
B.) The procedures contained within the Operator's internal
				  controls submission shall be consistent with the minimum internal control
				  standards ("MICS") set forth herein unless otherwise authorized in writing by
				  the Board.
C.) The Board shall review all submissions and, with the
				  advice of the Department, shall determine whether it conforms to the
				  requirements of the Maine Statute and the Board's rules and whether the system
				  submitted provides adequate and effective controls for the operations of the
				  Operator. If the Board finds any insufficiencies, it shall specify such
				  insufficiencies in writing to the Operator, which shall make appropriate
				  alterations. When the Board determines a submission to be adequate in all
				  respects, it shall so notify the Operator. No Operator shall commence gaming
				  operations unless and until its system of internal controls is approved by the
				  Board.
D.) Each Operator shall submit to the Board and the
				  Department any proposed changes to its previously approved system of internal
				  procedures and administrative and accounting controls. This submission shall
				  include the following steps:
1) The requesting Operator shall complete the Internal
				  Control Standards Change Request Form MGCB-4000 with a detailed reason for the
				  change and shall include any available statistics (such as money, savings,
				  revenue increases etc.). Additional pages shall be attached if
				  necessary.
2) The Operator shall attach to the form MGCB-4000 the
				  unchanged original section to which changes are going to be made and the same
				  section with the proposed changes. Any deletions from the original document or
				  last revised document shall be completed with a strike through and any
				  additions shall be underlined.
3) The form MGCB-4000 and the actual change document shall be
				  forwarded to the Director.
4) The Director and designated personnel shall review the
				  request. After the review is completed, the Director shall communicate to the
				  Operator, in writing, the result of the review and:
a.) Shall accept the change as submitted, or
b.) Reject the submission as not in the best interest of the
				  State of Maine and the Board, or
c.) Propose a revision. In this case, the Director will
				  communicate in writing to the Operator about further changes that will have to
				  be made to the submission before presentation to the Board for final
				  approval.
5) If the Operator accepts the Director's recommended
				  changes, the Operator shall make the changes as suggested by the Director and
				  re-submit the request for change document.
6) If the Operator does not accept the suggested changes, the
				  Operator may request that its request for change document be presented to the
				  Board for review or steps 4 and 5 shall be repeated until the Director is
				  completely satisfied with presenting the internal control changes to the Board
				  at the next regular meeting.
7) With Board approval, the Director shall send to the
				  Operator an accepted version of the submitted request for change form MGCB 4000
				  with the date and Chair's signature signifying approval.
8) The Board will make every effort to make a determination
				  concerning a submission for change no later than 60 days following receipt of
				  the proposed change unless the Board and the Operator agree to extend the
				  period for making such a determination. No Operator shall alter its internal
				  controls unless and until such changes are approved in writing by the
				  Board.
II-B Storage and destruction of books, records, and
				  documents
A.) All original books, records, and documents pertaining to
				  the Operator's operations shall be:
1) Prepared and maintained in a complete, accurate, and
				  legible form;
2) Retained on site in an approved building or at another
				  secure location approved by the Board or its designee;
3) Immediately available for inspection by the Board and the
				  Department; and
4) Organized and indexed in such a manner so as to provide
				  immediate accessibility to the Board and the Department; and destroyed only
				  after:
a.) Expiration of the minimum retention period as specified
				  in the Rules of the Gambling Control Board, unless otherwise directed by the
				  Board in certain circumstances; and
b.) Written notice to the Board or its designee.
B.) For the purposes of this section, "books, records, and
				  documents" shall be defined as any book, record, or document pertaining to,
				  prepared in, or generated by operations including, but not limited to, all
				  forms, reports, accounting records, ledgers, subsidiary records, computer
				  generated data, internal audit records, email, written correspondence, and
				  personnel records. This definition shall apply without regard to the medium
				  through which the record is generated or maintained.
C.) An Operator may petition the Board at any time for
				  approval of a facility off the site of the approved building to be used to
				  generate or store original books, records, and documents. Such petition shall
				  include:
1) A detailed description of the proposed off-site facility,
				  including security and fire safety systems; and
2) The procedures pursuant to which the Board and the
				  Department will be able to gain access to the original books, records, and
				  documents retained at the off-site facility.
D.) An Operator shall notify the Board in writing at least 30
				  days prior to the scheduled destruction of any original book, record, or
				  document. Such notice shall list each type of book, record, and document
				  scheduled for destruction, including a description sufficient to identify the
				  books, records, and documents included; the retention period; and the date of
				  destruction. Each Operator shall retain this record of destruction.
E.) Such original book, record, or document may thereafter be
				  destroyed only upon notice from the Board or by order of the Board upon the
				  petition of the Operator or by the Board on its own initiative.
F.) The Operator may utilize the services of a disposal
				  company for the destruction of any books, records, or documents.
G.) Nothing herein shall be construed as relieving an
				  Operator from meeting any obligation to prepare or maintain any book, record,
				  or document required by any other federal, state, or local governmental body,
				  authority, or agency.
II-C Surveillance
A.) Each Operator shall install in its establishment a
				  surveillance system according to specifications herein and shall provide
				  access, on the Operator's premises, to the system or its signal by the Board
				  and/or the Department.
B.) Every applicant for a gaming license shall submit to the
				  Gambling Control Board or its designee, a surveillance system plan no later
				  than ninety (90) days prior to the start of gaming operations and shall comply
				  with the requirements set forth in this regulation no later than seven (7) days
				  prior to the start of gaming operations.
C.) The surveillance system plan must include a gaming floor
				  plan that shows the placement of all surveillance equipment in relation to the
				  locations required by this regulation to be covered, and a detailed description
				  of the casino surveillance system and its equipment. In addition, the plan may
				  include other information that evidences compliance with this regulation by the
				  applicant.
D.) Every licensee shall submit, prior to implementation, to
				  the Gambling Control Board or its designee for approval, any proposed change to
				  its surveillance system in any area required by this regulation.
E.) Each Operator shall provide for the following:
1) Operator Surveillance System - One monitoring room,
				  surveillance equipment and personnel for monitoring the activities on the
				  premises and any other areas as approved by the Board. The Operator
				  Surveillance System shall be capable of monitoring all gambling related
				  activities and support areas on the premises. This system shall have over-ride
				  capabilities over all other surveillance cameras on the Operator's
				  property.
2) Regulatory Surveillance System - A second monitoring room
				  and surveillance equipment for exclusive use by the Department. This system
				  shall have all capabilities included in the Operator Surveillance System except
				  that the Operator Surveillance System retains over-ride capability. It shall
				  also meet the requirements of Chapter 17 of the Rules of the Gambling Control
				  Board.
F.) The surveillance systems above shall include, but are not
				  limited to, the following:
1) Light sensitive cameras with zoom, scan, and tilt
				  capabilities to effectively and clandestinely monitor in detail and from
				  various vantage points.
2) Digital recording units with real time and date insertion
				  capabilities for recording what is being viewed by any camera of the
				  system.
3) Audio capability in the soft count room.
4) Cameras equipped with lenses of sufficient magnification
				  to allow the operator to clearly distinguish the value of chips, cards, dice
				  and currency.
G.) Adequate lighting shall be present in all areas where
				  surveillance is required to enable clear camera coverage. The coverage shall be
				  of sufficient quality to produce clear digital images and still picture
				  reproductions.
H.) The Operator shall be required to maintain a surveillance
				  log of all mandatory surveillance activities as specified throughout the
				  minimum internal controls and of all non-routine events. The log shall be
				  maintained by monitor room personnel in the monitor room and shall include, at
				  a minimum, the following:
1) Date and time of surveillance initiated;
2) Camera number(s);
3) Person initiating surveillance;
4) Reason for surveillance;
5) Time of termination of surveillance;
6) Summary of the results of the surveillance; and
7) Record of any equipment or camera malfunctions.
I.) The surveillance log shall be available for inspection at
				  any time by the Board or the Department.
J.) By June 1, 2023, or an extended date with written
				  approval by the Board, all surveillance recordings of the gaming floor and
				  support areas where money, chips and other financial documents are counted
				  shall be held for a minimum of 14 days. Surveillance recordings of all other
				  areas shall be held for a minimum of 7 days.
K.) All surveillance recordings that are determined by the
				  Board or the Department to be of potential evidentiary value shall be stored
				  until released by the Board or the Department.
L.) All digital recordings of money handling areas such as
				  cages and count rooms shall be done in real time and each camera shall be
				  recorded on separate recorders or their equivalent.
M.) Surveillance department employees assigned to monitor
				  activities shall be independent of all other departments.
N.) The Operator Surveillance monitoring room, as described
				  in II-C, E. 1) above, shall be staffed, at a level set by the operator in their
				  internal control standards and approved by the Board or its designee.
O.) No surveillance department employee shall be permitted to
				  transfer to any other department unless authorized by the Board.
P.) Surveillance department employees shall be provided
				  training by the Operator or Board approved training program. The training
				  programs developed and/or used by the Operators shall be submitted to the
				  Board.
Q.) Entrances to the surveillance rooms shall not be visible
				  or accessible from the gaming area.
R.) Surveillance cameras shall not be moved after initial
				  inspection by the Department without prior approval of the Board or its
				  designee via written request. Scale drawings of camera locations shall be
				  provided to the Board or its designee initially and with any proposed
				  changes.
S.) Any and all significant, non-routine events and unusual
				  surveillance system failures shall be reported immediately to the Department's
				  Inspector on duty by telephone or in person and the Department's Inspector
				  Supervisor and Director by email. Repairs to such failed systems shall be
				  accomplished expeditiously.
T.) Every licensee who operates table games or a card room
				  shall install, maintain and operate at all times a surveillance system that
				  shall monitor and record clear and unobstructed views of the following:
1) All table game and card room areas with sufficient clarity
				  to permit identification of all dealers, patrons, spectators and pit
				  personnel;
2) All drop boxes and table numbers;
3) Simultaneous coverage of both the table game area and the
				  table game surface;
4) Continuous, uninterrupted and simultaneous coverage of the
				  table game surface, any secondary bonus event and the progressive meter of any
				  table game with a progressive jackpot; and 5) All card room or podium banks,
				  including any drawers, cabinets and safes contained therein.
U.) The surveillance system may view and record in black and
				  white, except that any transactions occurring at the casino cage and views of
				  all table games must be viewed and recorded in color.
II-D Operator's organization
A.) Each Operator's system of internal controls shall include
				  tables of organization. Each Operator shall be permitted, except as otherwise
				  provided in this section, to tailor its organizational structure to meet the
				  needs or policies of its own particular management philosophy. The proposed
				  organizational structure of each Operator shall be approved by the Board if
				  there is no conflict between the organizational structure and the criteria
				  listed below, which criteria are designed to maintain the integrity of
				  operations. Each Operator's tables of organization shall provide for:
1) A system of personnel and chain of command which permits
				  management and supervisory personnel to be held accountable for actions or
				  omissions within their areas of responsibility;
2) The segregation of incompatible functions so that no
				  employee is in a position both to commit an error or to perpetrate a fraud and
				  to conceal the error or fraud in the normal course of the employee's
				  duties;
3) Primary and secondary supervisory positions which permit
				  the authorization or supervision of necessary transactions at all relevant
				  times; and
4) Areas of responsibility which are not so extensive as to
				  be impractical for one person to monitor.
B.) In addition to satisfying the requirements of A.) above,
				  each Operator's system of internal controls shall include, at a minimum, the
				  following departments and supervisory positions. Each of these departments and
				  supervisors shall be required to cooperate with, yet perform independently of,
				  all other departments and supervisors. Mandatory departments are as
				  follows:
1) A surveillance department supervised by a key employee
				  reporting to the general manager, owner, corporate officer or board of
				  directors of the Operator. The surveillance department shall be responsible
				  for, without limitation, the following:
a.) The clandestine surveillance of the operation of the
				  casino gaming floor and support areas;
b.) The clandestine surveillance of the operation of the
				  cashiers' cage;
c.) The audio-video recording of activities in the soft
				  count room;
d.) The detection and recording of cheating, theft,
				  embezzlement, and any other illegal activities in the Board's interest in
				  public safety on the Operator's property and the notification of the
				  appropriate supervisors and the Department upon the detection of listed
				  activities;
e.) The digital recording of illegal and unusual activities
				  monitored; and
f.) The digital recording of the presence of any person who
				  is required to be excluded pursuant to voluntary and involuntary exclusions,
				  once that person has been positively identified as an excluded person on the
				  gaming floor.
2) A management information system ("MIS") department
				  supervised by a key employee reporting to the general manager or head of
				  accounting/finance. The MIS department shall be responsible for the quality,
				  reliability, and accuracy of all computer systems used by the Operator in the
				  conduct of operations including, without limitation, specification of
				  appropriate computer software, hardware, and procedures for security, physical
				  integrity, audit, and maintenance of:
a.) Access codes and other data-related security controls
				  used to insure appropriately limited access to computers and the system-wide
				  reliability of data;
b.) Computer tapes, disks, or other electronic storage media
				  containing data relevant to operations; and
c.) Computer hardware, communications equipment, and
				  software used in the conduct of operations.
3) A slot operations department supervised by a key employee
				  reporting to the general manager or the equivalent. The slot operations
				  department shall be responsible for the operation of the slot machines.
4) A table game operations department supervised by a key
				  employee reporting to the general manager or the equivalent. The table game
				  operations department shall be responsible for the operation of table
				  games.
5) A security department supervised by a key employee
				  reporting to the general manager or the equivalent. The security department
				  shall be responsible for the overall security of the establishment including,
				  without limitation, the following:
a.) The physical safety of patrons in the
				  establishment;
b.) The physical safety of personnel employed by the
				  establishment;
c.) The physical safeguarding of assets transported to and
				  from the slot machines, table games and cashiers' cages as required;
d.) The protection of the patrons' and the establishment's
				  property;
e.) The detention of persons in accordance with 8 M.R.S.A.
				  §
									1061;
f.) The control and maintenance of a system for the issuance
				  of Temporary Access Badges; and
g.) The maintenance of a security log of all non-routine
				  security department events and assignments. Each incident, without regard to
				  materiality, shall be assigned a sequential number and, at a minimum, the
				  following information shall be recorded in indelible ink in a bound notebook,
				  on pages that are sequentially numbered and which cannot be removed from the
				  book, or in an electronic format approved by the Board or their designee. The
				  ability to alter the log will be restricted and the positions having such
				  ability will be subject to board approval.
1. The log number;
2. The date and time of the incident;
3. The nature of the incident;
4. The person involved in the incident, if the incident
				  involves potentially criminal conduct the name, date of birth, address and
				  phone number of the non-licensed persons involved will be listed;
5. A narrative that will give the reader a clear
				  understanding of what occurred.
6. The security department employee assigned; and
7. The action taken and the final resolution of the matter,
				  if applicable.
6) An accounting department supervised by a key employee
				  reporting to the general manager, owner or corporate officer of the Operator.
				  The accounting department shall be responsible for, without limitation, the
				  following:
a.) Accounting controls;
b.) The preparation and control of records and data;
c.) The control of stored data, the supply of unused forms,
				  and the accounting for and comparing of forms used in operations; and
d.) The operation of the count rooms.
7) A cashier cage supervised by a key employee reporting to
				  the head of the accounting or finance department, who shall be responsible
				  for:
a.) The control and supervision of the cage cashiers;
b.) The custody of currency, coin, and documents and records
				  normally associated with the operation of a cashiers' cage; and
c.) Such other functions normally associated with the
				  operation of a cashiers' cage.
C.) Operator's personnel shall be trained in all internal and
				  accounting control practices and procedures relevant to each employee's
				  individual function. Special instructional programs may be developed by the
				  Operator or other Board approved entity in addition to any on-the-job
				  instruction sufficient to enable all members of the departments required by
				  this section to be thoroughly conversant and knowledgeable with the appropriate
				  and required manner of performance of all transactions relating to their
				  functions. A written description of all instructional and on-the-job training
				  to be and being provided shall be made available to the Board for review upon
				  request.
D.) All licensed personnel must visibly display on their
				  person their State of Maine gambling license while working on the gaming floor
				  except in case of an emergency situation. Dealer licenses may be displayed in
				  an easily visible location on the table where the dealer is currently
				  working.
E.) Licensed employees shall notify their Supervisor and the
				  Department's on duty Inspector of a lost or stolen or destroyed State of Maine
				  gambling license. This notification will be made as soon as possible after the
				  loss or destruction is recognized.
F.) Surveillance personnel are exempt from displaying their
				  State of Maine gambling license when conducting an investigation or observation
				  on the gaming floor when anonymity is necessary to effectively accomplish the
				  objective. All instances shall be documented in the surveillance daily log or
				  incident report.
II-E Machine malfunction/patron disputes
A.) Whenever there is a machine malfunction, the following
				  action steps shall be taken by:
Floor Personnel
1) Protect the slot machine from any further play to the
				  satisfaction of Department inspectors or personnel. This may include, without
				  limitation, stationing an employee of the operator at the slot machine or
				  placing tape on the slot machine to prevent play. The slot machine shall not be
				  cleared until approved by the Department.
2) Visually examine the machine in question, compare it to
				  adjacent machines and note any abnormalities that can be detected.
3) Prior to any physical examination, make sure that
				  surveillance has the event on a digital recorder or take a photograph of the
				  gaming machine clearly showing reel positions. The digital recording shall be
				  held by surveillance until notified by the Department, or 60 days, whichever is
				  shorter.
Slot Personnel
1) A Slot Supervisor or above must conduct an interview with
				  patron(s), slot personnel, slot technicians, and witnesses and file reports
				  referencing the incident.
2) The Slot Supervisor in 1) above must obtain copies of all
				  internal slot accounting system reports that would be applicable to the
				  investigation.
3) If there is evidence of a machine malfunction, the
				  Operator shall notify the Department Inspectors.
Forensic Laboratory
1) The Department may require a forensic examination of the
				  slot machine, in which case the Operator shall not ram clear or shut down the
				  machine until approved by the Department.
2) If the Department requires that the slot machine be
				  shipped from the facility, the Operator will ensure that all shipping
				  instructions are followed.
II-F Power outages
A.) Each Operator shall submit its procedures regarding power
				  outages within its internal controls for Board approval. Included in the
				  submission shall be the procedures to protect cash and other assets and the
				  process to inform the Department Inspector on duty of the power outages and the
				  start and restoration times.
B.) If activity within the gambling facility cannot be
				  captured by surveillance and the Central Site Monitoring System, the gambling
				  facility shall be shut down.
II-G Key control
A.) Each Operator shall develop and utilize a lock and key
				  control system that limits or restricts access to secure compartments and
				  sensitive areas as identified in Title 8 M.R.S., chapter 31 and/or Board Rules.
				  Locks and keys shall be received, secured and maintained by the Operator's
				  security department. Duplicate copies shall be maintained by the security and
				  finance departments. Locks and keys to secured compartments and sensitive areas
				  shall be purchased from a Board licensed gambling service vendor and installed
				  by a licensed master locksmith or similarly qualified employee of the
				  Operator.
B.) The Operator will maintain a list of all keys under the
				  Operator's control, listed by end use and quantity, and a list of positions
				  authorized to sign out these keys. The lists must be audited annually and
				  updated whenever changes occur.
C.) The Operator must maintain a separate list that
				  identifies persons authorized by the Operator to possess keys providing access
				  to the following compartments or sensitive areas:
1) Slot cash storage box release keys;
2) Slot cash storage box content keys;
3) Table game drop box release keys;
4) Table game drop box content keys;
5) Table tray release keys;
6) Table game pit podium keys;
7) Card and dice storage;
8) Drop cart keys to transport boxes to count rooms;
9) Count rooms;
10) Areas in which slot cash storage boxes are located, if
				  located outside the count room;
11) Currency, redemption (kiosk) cans and chip cabinets or
				  drawers;
12) Each separately keyed compartment of a slot machine or
				  electronic table game; and
13) Any other keys as directed by the Board.
D.) Keys identified in C) above that leave the Operator's
				  premises shall be reported to the Board or its designee, which may result in
				  the re-keying of the areas or devices affected for integrity purposes as
				  directed by the Board.
E.) Keys shall be accessed or distributed by electronic or
				  manual means. If electronic means are used, a backup manual procedure shall be
				  established should the electronic means become disabled.
F.) Each Operator shall implement a Key Control Log system.
				  The system shall document access to any secure key listed in C.) above and any
				  additional keys that the Operator directs the security department to control.
				  The Operator must document the following information:
1) The pre-designated key number;
2) The date and time the key was signed out;
3) The name and employee number of the employee signing out
				  the key;
4) The name and employee number of the security person
				  escorting the employee with the key to the secure area as a second signature
				  signing out the key, as required;
5) The name and employee number of the security person
				  issuing the key, if manual;
6) The names and employee numbers of the employee and
				  security person returning the key, if manual; and 7) The date and time the key
				  was returned or signed back in.
G.) Each Operator shall establish procedures and report to
				  the Department whenever any one of the following measures takes place regarding
				  keys listed in C) above:
1) Keys are missing, lost or stolen;
2) Replacement keys are issued; and
3) Keys are destroyed.
II-H Signatures
A.) Employee signatures shall:
1) Be, at a minimum, the signer's signature and an Operator
				  assigned employee number.
2) Be immediately adjacent to or above the clearly and
				  legibly printed, or preprinted title of the signer.
3) Signify that the signer has prepared forms, records, and
				  documents and/or authorized, observed, and/or participated in a transaction to
				  a sufficient extent to attest to the accuracy of the information recorded
				  thereon, in conformity with this regulation and the Operator's system of
				  internal accounting control.
4) "Electronic signatures may be utilized on forms when
				  entered in conjunction with unique passwords and must include the signer's
				  signature and an operator assigned employee number."
B.) Signature records shall be prepared for each person who
				  is authorized to sign records and documents and shall include specimens of
				  signatures and titles of signer and the date the signature was obtained. Such
				  signature records shall be maintained on a dated signature card filed
				  alphabetically by last name. The signature records shall be adjusted every six
				  months to reflect the current status of personnel.
C.) Signature records shall be securely stored in the
				  accounting and human resources departments.
D.) This section shall apply to any signature required in an
				  Operator's approved system of internal controls.
II-I Currency transaction reporting
A.) Each Operator shall properly report all transactions
				  required to be reported under the Bank Secrecy Act (31 U.S.C. §
										5311, et seq.) (the "Act") and its
				  regulations ( 31 C.F.R. Part 1021 ), and regulations promulgated by the
				  Internal Revenue Service. To accomplish these objectives, an Operator must, at
				  a minimum:
1) Establish a system of internal policies, procedures and
				  controls tailored to assure ongoing compliance;
2) Employ a compliance officer to oversee the compliance of
				  policies, procedures and controls;
3) Train licensed personnel who have direct interaction with
				  patrons or who handle or review patron transactions subject to the Bank Secrecy
				  Act, including;
a.) Slot machine and table game employees;
b.) Cage employees;
c.) Surveillance employees;
d.) Accounting and audit employees; and
e.) Senior management;
4) Conduct an internal and/or external independent audit to
				  test for compliance and provide copies of the results of the audit to the Board
				  on at least an annual basis; and
5) Employ the use of automated programs to aid in assuring
				  compliance when automated processing systems are in use.
B.) To ensure compliance with this section, each Operator
				  shall submit to the Board each year:
1) A copy of the results of an independent audit to test for
				  compliance and a report from the Operator's compliance officer that addresses
				  any exceptions encountered and management responses within 30 days of receipt
				  of the final report;
2) Personnel training completed; and
3) Any changes made to the Operator's policies, procedures or
				  controls to meet the requirements of this section.
III.
				  Specific controls
III-A Legal age requirements
A.) At each public entry point, and posted in prominent
				  locations throughout the facility, the following statement will be posted:
				  "Maine law requires a person to be 21 years of age or older in order to play
				  slot machines or table games." The statement shall be clearly readable by any
				  patron entering the facility. The Operator shall be responsible for the
				  statement being displayed at all times.
B.) Each Operator, as part of its internal controls, shall
				  indicate the forms of identification that it accepts as verification that
				  someone is of legal age to be on the gaming floor.
III-B Slot machines
III-B-1 Ticket-in, Ticket-out (TITO) slot
				  machines
A.) Each Operator that operates TITO machines shall be
				  equipped with an accounting system that is capable of monitoring and recording
				  all machine transactions including the printing of tickets. The TITO machines
				  shall be equipped with a printer and their bill acceptor assembly shall also
				  have the capability of receiving and validating tickets.
B.) When a ticket is inserted into a slot machine of a
				  different denomination from which the original ticket was generated, the
				  appropriate amount of credits up to the last available unit of current
				  denomination shall be credited on the machine's credit meter. Any remaining
				  amount shall be returned to the patron as a ticket.
C.) Certain terminals located on the gaming floor shall also
				  be connected to the TITO accounting system and shall be capable of redeeming
				  ticket.
D.) Tickets shall be capable of being redeemed, or wagered,
				  in any TITO ready slot machine by inserting it into the machine's bill acceptor
				  assembly. Tickets inserted into the bill acceptor shall be considered redeemed
				  at the time of insertion and the credits from the tickets shall be displayed on
				  the machine.
E.) Once a ticket has been redeemed, the TITO accounting
				  system shall not allow it to be redeemed a second time.
F.) Signs shall be posted on the gaming floor notifying
				  patrons that tickets may be redeemed at the cage or may be reinserted into the
				  bill acceptor assembly on a TITO enabled slot machine.
G.) Tickets issued at an Operator location shall only be
				  redeemed at that facility.
H.) No ticket shall be accepted as payment for any goods or
				  services.
I.) All tickets
				  shall be dated and valid for one (1) year from the date imprinted on the
				  slip.
J.) No payment for a ticket shall be made unless the credit
				  slip meets the following requirements:
1) It is presented on a fully legible, valid, printed ticket
				  on paper approved by the Board, containing the information as required;
2) It is not mutilated, altered, unreadable, or tampered with
				  in any manner, or previously paid;
3) It is not counterfeit in whole or in part; and
4) It is presented by a person authorized to play.
III-
				  B-2 Access to and keys
A.) Upon arrival at the Operator's facility, all slot machine
				  locks shall be replaced with in-house locks.
B.) Keys to each slot machine, with the exception of the
				  key(s) to the area where the cash storage box is located, shall be maintained
				  in a secure place and controlled by Security. The key(s) to the area where the
				  cash storage box is located shall be controlled by an electronic two-party
				  authentication system or a manual two-signature system. One of those signatures
				  must be that of a member of the security department.
C.) Whenever it is required that a slot machine be opened for
				  service, certain information shall be recorded on a "Machine Entry
				  Authorization Log" ("MEAL"). The information shall include, at a minimum, the
				  date, time, purpose of opening the machine or device, and signature or
				  electronic recording on a device approved by the Board of authorized employees
				  opening the machine or device. The Machine Entry Authorization Log may be
				  maintained in the slot machine and shall be accounted for by an asset
				  number.
III-
				  B-3 Identification and signs
A.) Unless otherwise authorized by the Board, each slot
				  machine shall have the following identifying features:
1) A mechanical, electrical, or electronic device that
				  automatically precludes a player from operating the slot machine after a
				  jackpot requiring a manual payout. An attendant is required to reactivate the
				  machine;
2) A light on the pedestal above the slot machine that
				  automatically illuminates when the door to the machine, or any connected device
				  which may affect the operation of the machine, is opened; and
3) Asset and location numbers affixed to the outside of the
				  machine and of sufficient height and size to be clearly visible and readable by
				  the surveillance system.
C.) If the slot machine offers a payout of merchandise or
				  some other thing of value, the word "Jackpot" shall be displayed on the machine
				  itself. A sign, as approved by the Board, shall be displayed at a location near
				  the machine. The sign shall contain a description of the merchandise or thing
				  of value, including its cash equivalent value (unless the payout is an annuity
				  jackpot), the dates the merchandise or thing of value will be offered if the
				  Operator establishes a time limit for offering the merchandise or thing of
				  value, and the availability or unavailability to the patron of the optional
				  cash equivalent value.
III-B-4 Location and movements
A.) No slot machine shall be moved from its approved
				  installed position without the prior written approval of the Department.
B.) Once a slot machine has been placed in the slot machine
				  facility, movements of these machines from or to a location is recorded by a
				  slot operations department member in a Slot Control Log which shall include the
				  following:
1) The serial number;
2) The asset number of the slot machine;
3) The date and time of the movement of the machine;
4) The location from which the machine was moved; and 5) The
				  location to which the machine was moved.
C.) Prior to removing a slot machine from the gaming floor,
				  the cash storage box, if applicable, shall be removed and transported to the
				  count room and all meters read and recorded. The removal and transportation
				  procedure shall be performed after notification by electronic mail to the MGCB
				  Inspector Supervisor.
D.) No relocated slot machine shall become operational unless
				  approved by the Department.
III-B5 Cash storage boxes
A.) Each bill validator shall have contained in it a
				  container known as a "cash storage box" in which shall be deposited all cash
				  and tickets inserted into the bill acceptor. Each cash storage box
				  shall:
1) Have at least one lock securing the compartment that holds
				  the cash storage box that is keyed separately from the slot machine door key
				  and the cash storage box content key;
2) Have an opening through which currency and tickets can be
				  inserted into the cash storage box;
3) Have a mechanical arrangement or device that prohibits
				  removal of currency or tickets from the opening at any time; and
4) Have an asset or a serial number that is permanently
				  imprinted, affixed or impressed on the outside of the cash storage box, which
				  is sufficient in size to be clearly visible and readable by the surveillance
				  system. This number should correspond to the asset number of the slot machine
				  or have an electronic means to track the box to the machine, to which the bill
				  acceptor has been attached, however, emergency cash storage boxes may be
				  maintained without such number, provided the word "emergency" is permanently
				  imprinted, affixed, or impressed thereon, and when put into use, are
				  temporarily marked with the asset number of the slot machine to which the cash
				  storage box is attached.
B.) The key(s) to the lock securing the contents of a cash
				  storage box shall be maintained and controlled by the accounting or the
				  security department. The accounting/security department shall establish an
				  electronic or manual sign-out procedure for all keys removed.
III-C Jackpots
III-C-1 Payouts not paid directly from the slot
				  machine
A.) An operator shall include in its system of internal
				  controls with specificity the following approved by the Board:
1) Description and procedures for automated, manual,
				  overrides and voided jackpot slips;
2) Required information from each form used in 1)
				  above;
3) Procedures for payouts not paid directly from slot
				  machines, to include manual and automated payouts in increments of $1,200.00 to
				  $4,999.99, $5,000.00 to $9,999.99 and $10,000.00 or more;
4) Procedures for payments to players with a previous win in
				  the same gaming day;
5) Procedures to ensure appropriate government forms are
				  completed;
6) Procedures to ensure surveillance coverage is kept of all
				  jackpots over $1,200.00 are saved for a minimum of 14 days; and
7) Procedures to ensure the logging of events and the
				  availability of records to permit an effective audit of the conduct of jackpot
				  payouts and the reporting of revenue.
III-C-2
				  Payouts of merchandise or other things of value
A.) This section shall apply to all jackpot payouts of
				  merchandise or other things of value.
B.) The cash equivalent of all merchandise or things of value
				  offered as part of a payout shall be included in the total of winnings paid to
				  patrons for purposes of determining gross revenue. The cash equivalent value of
				  such merchandise or thing of value will be recorded at an amount based upon the
				  actual cost to the Operator of acquiring such merchandise or thing of
				  value.
C.) Prior to the initial offering or any substitution, the
				  Operator shall provide documentation to the Board relating to the acquisition
				  and valuation of any merchandise or thing of value to be offered as a payout.
				  The documentation shall include the following:
1) A detailed description of the merchandise or thing of
				  value;
2) A copy of the invoice from the vendor for the merchandise
				  or thing of value;
3) Any time limitation on the offering;
4) Language to be included on the posted sign;
5) Starting date for the offering; and
6) Asset numbers of the slot machines that will offer the
				  merchandise or thing of value as prizes.
D.) A quarterly report shall be filed with the Board, on a
				  form prescribed by the Board, which shall, at a minimum, provide the current
				  quarter and year-to-date itemized listing of the cash equivalent value, number
				  of payouts, dates won, and descriptions of the merchandise or things of value
				  paid to patrons.
E.) Whenever a patron wins a jackpot which includes any
				  merchandise or thing of value, an accounting representative with no
				  incompatible functions shall prepare a Jackpot Payout Slip. Jackpot Payout
				  Slips shall be serially numbered forms, each series of which shall be used in
				  sequential order, and the series of numbers of all Jackpot Payout Slips
				  received by an Operator shall be accounted for by employees independent of the
				  cashiers' cage and the slot operations department. All original and duplicate
				  void Jackpot Payout Slips shall be marked "Void" and shall require the
				  signature of the preparer.
F.) On the original and all copies of the Jackpot Payout
				  Slip, or in stored data, the preparer shall record, at a minimum, the following
				  information:
1) The asset number of the slot machine on which the jackpot
				  was registered;
2) The number of credits played;
3) The date and time when the jackpot occurred;
4) A description of the merchandise or thing of value won and
				  its cash equivalent value;
5) The selection of merchandise or its cash equivalent value
				  as made by the patron;
6) The time of the Jackpot Payout Slip's preparation;
				  and
7) The signature or, if computer prepared, identification
				  code of the preparer.
G.) Signatures attesting to the accuracy of the information
				  contained on the Jackpot Payout Slip shall be, at a minimum, of the following
				  personnel:
1) The original:
a.) An accounting representative with no incompatible
				  functions upon preparation; and
b.) A slot supervisor or above.
2) The duplicate:
a.) An accounting representative with no incompatible
				  functions upon preparation; and
b.) A slot supervisor or above; and
c.) A security department member.
3) Upon meeting the signature requirements as described in G.
				  1) and 2) above, the slot department shall maintain and control the duplicate
				  and subsequently place it in a locked accounting box which will be located on
				  the premises and will be accessible only by accounting. The accounting
				  department shall maintain and control the original.
H.) At the end of each gaming day, at a minimum, the original
				  and duplicate of the Jackpot Payout Slip shall be forwarded as follows:
1) The original shall be used by the accounting department
				  for agreement with the triplicate copy or stored data.
2) The duplicate shall be picked up by the accounting
				  department for agreement with the triplicate copy or stored data.
I.) Except as otherwise provided in 2.) below, any
				  merchandise or thing of value to which a patron is entitled as a result of a
				  payout shall be given to the patron. Documentation supporting the receipt by
				  the patron of such merchandise, thing of value or, in accordance with 2.)
				  below, cash equivalent value shall be prepared by a representative of the
				  Operator having no incompatible functions and shall agree to the triplicate
				  copy of the Jackpot Payout Slip or stored data.
J.) An Operator may, at any time, establish a time limit of
				  not less than 30 days for the offering of a jackpot of merchandise or other
				  thing of value by providing notice of the time limit.
K.) The Operator may permit winning patrons to request and
				  receive the exact cash equivalent value of the merchandise or thing of value in
				  lieu of the merchandise or thing of value. If an Operator chooses to offer
				  patrons this option, the Operator shall so state on a sign visible to
				  all.
L.) Any advertising involving payouts of any merchandise or
				  thing of value by the Operator shall include an accurate description of the
				  merchandise or thing of value, the dates the merchandise or thing of value will
				  be offered if the Operator establishes a time limit for offering the
				  merchandise or thing of value pursuant to K.) above, and the cash equivalent
				  value of the merchandise or thing of value.
M.) For establishments in which Jackpot Payout Slips are
				  manually prepared, each series of Jackpot Payout Slips shall be a three-part
				  form, at a minimum, and shall be inserted in a locked dispenser that will
				  permit an individual slip in the series and its copies to be written upon
				  simultaneously while still locked in the dispenser, and that will discharge the
				  original and duplicate while the triplicate remains in a continuous unbroken
				  form in the dispenser. Access to the triplicate copy shall be maintained and
				  controlled at all times by employees responsible for controlling and accounting
				  for the unused supply of Jackpot Payout Slips, placing Jackpot Payout Slips in
				  the dispensers, and removing from the dispensers each day the triplicate copy
				  remaining therein. These employees shall have no incompatible functions.
N.) For establishments in which Jackpot Payout Slips are
				  computer prepared, each series of Jackpot Payout Slips shall be a two-part
				  form, at a minimum, and shall be inserted in a printer that will:
				  simultaneously print an original and duplicate and store, in machine readable
				  form, all information printed on the original and duplicate; and discharge the
				  original and duplicate. The stored data shall not be susceptible to change or
				  removal by any personnel after preparation of a Jackpot Payout Slip.
III-C-3 Inspection of slot machine
				  jackpots
A.) Prior to the payment of any slot jackpot which has a
				  total value in cash and/or merchandise of at least $25,000, or any jackpot
				  where there is evidence of a malfunction, an Operator will notify the central
				  site monitoring system provider that a winning combination or malfunction has
				  been registered. The central site monitoring system provider will conduct a
				  system check on the slot machine and will notify the Department immediately if
				  any irregularities are noted. Upon notification of a jackpot or malfunction,
				  the Department shall respond at its earliest convenience to conduct an
				  inspection and/or investigation. The Operator may award payment of the jackpot
				  to the winning patron at its discretion once the central site monitoring system
				  provider has been notified. The Operator will provide the Department
				  with:
1) A photocopy of the patron's W-2G;
2) A photocopy of the Jackpot Payout Slip;
3) The photo identification used by the winning
				  patron;
4) A surveillance photo of the patron; and 5) A photo of the
				  winning combination display.
B.) Failure of the Department to object to the payment of the
				  jackpot upon completion of the inspection shall not constitute waiver or
				  estoppel of any charge, issue, or claim raised in any criminal or regulatory
				  complaint subsequently filed against any person in connection with the winning
				  or payment of that jackpot.
III-C- Progressive Jackpots
A.) Banks of progressive slot machines will have an overhead
				  progressive meter(s). This requirement may be waived for individual progressive
				  slot machines if there is a progressive meter installed in the slot machine,
				  and the meter is visible to the player.
B.) The Operator will be liable for payment of a Progressive
				  Jackpot and will maintain a sufficient bankroll for such payment.
C.) All progressive controllers must be certified for use in
				  Maine according to Chapter 19.
D.) The reset or base value and the rate of increment of a
				  progressive jackpot game must be filed with the Board prior to implementation.
				  A reset or base value of all progressive jackpots must be equal to or exceed
				  the equivalent non-progressive jackpot payouts for each individual machine
				  linked to that jackpot.
E.) All progressive controllers will be in a secured area by
				  physical key, access control or by use of security tape to detect any
				  unauthorized access to the controller approved by the Board or its
				  designee.
F.) Access to adjust settings or reset controller will be
				  controlled by dual key access of which one key will be assigned to the
				  Department.
G.) All Operators and CSMS controllers or access thereto must
				  always also be kept under continual surveillance coverage for a period of no
				  less than 14 days.
H.) All progressive controllers that do not have the
				  capability of connecting directly to the Board's central site monitoring system
				  will communicate through linked slot machines to the central site monitoring
				  system and will be inspected by a Board inspector to verify operation and check
				  incrementation rates, reset values, and rules of the progressive before the
				  controller is secured and brought up initially for play.
I.) Once a controller is approved for play, any adjustments
				  to rate, seed amount, current progressive amount, hidden amounts, etc. will be
				  adjusted after approval by the Board or its designee and in the presence of a
				  Board inspector.
J.) Through the use of security tape or surveillance
				  coverage, if a controller is ever found unsecured or tampered with, the
				  progressive controller and linked machines shall disable and secured until an
				  investigation is completed by the Department.
K.) The Board may request that the controller and linked
				  progressive machines be fully tested by an independent testing laboratory
				  before being released for play.
L.) An Operator may impose a limit on the progressive jackpot
				  payout of a slot machine if the limit imposed is filed with the Board prior to
				  the progressive being placed into play. The Operator must prominently display a
				  notice informing the public of the limit.
M.) No progressive meter may be altered unless one of the
				  following circumstances occurs:
1) The amount shown on the progressive meter is paid to a
				  player as a jackpot;
2) It is necessary to change the progressive indicator
				  because of game malfunction; or
3) The jackpot is being moved to other progressive(s).
Incremental percentage rates may be used, including an
				  overflow for the reserve pool.
G.) All progressive controllers shall have the ability to
				  record the following information for each progressive amount:
1) The current prize amount;
2) The number of progressive wins;
3) The history of at least the last five progressive
				  awards;
4) The starting award value;
5) The jackpot award value limit, if applicable;
6) The initial incremental percentage rate at which an award
				  is increased;
7) The secondary incremental percentage rate at which an
				  award is increased after the jackpot limit is reached;
8) The overflow incremental percentage increment rate for the
				  reserve pool, if applicable;
9) The base reset amount after the progressive jackpot is
				  awarded; and
10) The slot machines participating in the progressive
				  jackpot.
H.) Any modification of a progressive controller or reset of
				  a progressive jackpot amount shall require:
1) Prior written notification to the Board or its designee;
				  and
2) The presence of a Board inspector.
All linked progressive jackpots not normally reported to the
				  central site monitoring system provider, shall be reported as soon as
				  reasonably possible after the jackpot is won.
All progressive jackpot amounts shall be equal to or greater
				  than the reset amount of each progressive slot machine.
All progressives' records must be maintained that record on a
				  daily basis the date, time, progressive (name/number), progressive type,
				  bank(s)/slot machine(s), and progressive amounts. The records and documents
				  must be retained for a period of five years unless permission to destroy them
				  earlier is given in writing by the Board.
III-D Cashiers' cages
A.) Each establishment shall have on or immediately adjacent
				  to the gaming floor a physical structure known as a cashiers' cage satisfying
				  the definition in Section I.
B.) Each establishment shall have within the cashier cage or
				  in such other area as approved by the Board a main bank satisfying the
				  definition of "main bank" in Section I.
C.) The cage shall be designed and constructed to provide
				  maximum security and shall contain the following features:
1) Fully enclosed except for openings through which materials
				  such as cash, records, and documents can be passed to service the
				  public.
2) Manually triggered silent alarm systems connected, at a
				  minimum, directly to the monitoring rooms of the surveillance
				  department.
3) Double door entry and exit system that will not permit a
				  person to pass through the second door until the first door is securely locked.
				  In addition:
a.) The first door adjacent to the floor of the double door
				  entry and exit system shall be controlled by the security or surveillance
				  department. The second door of the double door entry and exit system shall be
				  controlled by the cashiers' cage or the security department.
b.) The system shall be monitored by the surveillance
				  department and shall include both visual and audio monitoring.
c.) Any entrance to the cage that is not a double door entry
				  and exit system shall be an alarmed emergency exit door only.
4) Separate locks on each door of the double door entry and
				  exit system, the keys to which shall be different from each other, or magnetic
				  locks on each door of the double door entry and exit system, the release
				  buttons to which shall be different from each other.
D.) Any licensed employee, who has a legitimate purpose for
				  doing so, may enter the cashiers' cage. Any non-licensed employee or
				  non-employee who is authorized to enter the cashiers' cage must be accompanied
				  by a security officer or player services supervisor. Authorization may come
				  from a cashiers' cage supervisor or above.
III-D-1 Accounting controls for the cashiers'
				  cage
A.) The assets for which the cage cashiers are responsible
				  shall be maintained with an imprest amount. At the end of each shift, the
				  cashiers assigned to the outgoing shift shall record on a Cashiers' Count Sheet
				  the face value of each cage inventory item counted and the total of the opening
				  and closing cage inventories and shall reconcile the total closing inventory
				  with the total opening inventory.
B.) At the opening of every shift, in addition to the imprest
				  funds normally maintained by the cage cashiers, each Operator shall have on
				  hand in the cage or readily available thereto, a reserve cash bankroll
				  necessary for normal operations.
C.) All currency and coin counting machines shall be tested
				  weekly for accuracy and the results of the tests shall be documented.
D.) The cashiers' cage shall be physically segregated by
				  personnel and function as follows:
1) Cage cashiers shall operate with individual imprest
				  inventories of cash and such cashiers' functions shall be, but are not limited
				  to:
a.) Receiving and paying out cash and cash equivalents,
				  tickets and checks (excluding child support, public assistance, welfare and
				  unemployment checks, and any others specified by the Board).
2) Cashiers' functions shall be, but are not limited to, the
				  following:
a.) Receive cash, cash equivalents, original copies of
				  Jackpot Payout Slips and checks (excluding child support, public assistance,
				  welfare and unemployment checks, and any others specified by the Board).
b.) Receive currency, coin and chips from cage cashiers in
				  exchange for proper documentation.
c.) Provide cage cashiers with currency, coin and chips in
				  exchange for proper documentation, including tickets.
d.) Receive currency, coin and chips from the currency count
				  rooms.
e.) Prepare the overall cage reconciliation and accounting
				  records.
f.) Prepare the daily bank deposit for cash, coin, and
				  checks.
g.) Receive from cage cashiers' documentation with
				  signatures thereon, required to be prepared for the effective segregation of
				  functions in the cashiers' cage.
h.) Be responsible for the reserve cash bankroll.
E.) Signatures attesting to the accuracy of the information
				  contained on the Cashiers' Count Sheet shall be, at a minimum, of the following
				  cashiers after preparation of the Cashiers' Count Sheet:
1) The cage cashiers assigned to the incoming and outgoing
				  shifts; or 2) The cashier supervisors or above assigned to the incoming and
				  outgoing shifts.
F.) At the end of each gaming day, at a minimum, a copy of
				  the Cashiers' Count Sheets and related documentation shall be forwarded to the
				  accounting department for reconciliation of activity during the shift the
				  cashier worked.
G.) The above reconciliation may be performed by a cashier
				  supervisor or above prior to forwarding to the accounting department.
III-D-2 Expired unclaimed prizes and
				  tickets
A.) No ticket or jackpot claim shall be redeemed by an
				  Operator more than one year from the date of issuance of the ticket or the date
				  of occurrence of the jackpot. This one-year redemption policy shall be
				  prominently displayed on the premises of an Operator.
B.) An Operator shall report expired unclaimed jackpots and
				  tickets on a daily basis to the Board on form MGCB 2300. Daily amounts added
				  minus those redeemed by the Operator shall be a part of the financial reporting
				  of revenue for that day.
C.) An Operator shall maintain an Expired Unclaimed Jackpot
				  Report and an Expired Ticket Report setting forth the aggregate value of
				  unclaimed prizes and tickets for the past five years. In addition, the report
				  shall contain, at a minimum, the following information on unclaimed prizes and
				  tickets over $1 in value:
1) Customer name (if known);
2) Date won/issued;
3) Amount won/issued (and expired);
4) Asset Number; and
5) Ticket Number.
III-E Removal of drop boxes and cash storage
				  boxes
A.) For each slot machine game or electronic table on the
				  gaming floor, the cash storage box shall be removed at least once a week on
				  specific days and at times designated by the Operator for each table game the
				  drop box will be removed at least daily. The Operator shall complete both drops
				  on a schedule which shall be filed with the Board and the Department. No drop
				  box or cash storage box shall be emptied or removed from its compartment at
				  other than the times specified on such schedule except under emergency
				  situations. The Operator shall keep the Department Inspector Supervisor
				  notified of any changes in the schedule. Prior to emptying or removing any drop
				  box or cash storage box, an Operator shall notify the surveillance department
				  of the transportation route that will be utilized.
B.) When a cash storage box is removed to investigate any
				  problem or malfunction, the removal shall be witnessed by at least three
				  employees consisting of a security department member, a surveillance department
				  member and a slot operations employee. In the event of a patron dispute, the
				  Operator shall move the cash storage box to a location approved by the Board or
				  its designee in order to open the box using a cash storage box content key to
				  resolve the dispute. All movements of the cash storage box shall be monitored
				  by surveillance and escorted by security.
C.) Procedures and requirements for removing cash storage
				  boxes from the gaming floor shall be the following:
1) The cash storage box shall be removed from its
				  compartment; an empty cash storage box shall be placed in the compartment; and
				  after which the compartment door shall be closed and locked.
2) All cash storage boxes that are removed from a slot
				  machine or electronic table game shall be transported and secured in the count
				  room for the counting of their contents by a drop team consisting of a minimum
				  of three individuals with one security department member assigned to the cart
				  and two other licensed employees from the accounting department that would not
				  create an incompatible function. The security department member must be
				  physically present during any such removal, and the removal shall be
				  continuously monitored and recorded by surveillance.
3) All persons participating in the cash storage box removal
				  procedure, except for security department employees and representatives of the
				  Board and Department, shall wear as outer garments one-piece coveralls with no
				  pockets and with openings only for the arms, feet, and neck.
D.) Procedures and requirements for removing drop boxes from
				  table games shall be the following:
1) The removal of a drop box shall be performed by a drop
				  team consisting of a minimum of three individuals with two security department
				  members, one of which shall be assigned to the drop cart, and one table game
				  supervisor or above.
2) Surveillance must continuously record at all times the
				  removal and placement of drop boxes from the table games onto the drop carts
				  and the transportation of the drop cart to the count room.
III-F Unsecured currency
A.) Whenever currency is found inside a bill acceptor but
				  outside the cash storage box ("unsecured currency"), a slot department
				  representative in the presence of security shall immediately complete an
				  unsecured currency envelope.
B.) Whenever currency is found inside a drop box compartment
				  but outside the drop box ("unsecured currency"), a table games department
				  representative in the presence of security shall immediately complete an
				  unsecured currency envelope.
C.) An unsecured currency envelope shall contain the
				  following information:
1) The asset number of the cash storage box or the table game
				  number of the drop box in which the unsecured currency was found;
2) The date on which the unsecured currency was found;
				  and
3) The total dollar amount of the unsecured currency.
D.) The slot department or table games department
				  representative and the security department member shall then sign the envelope
				  as evidence of the total dollar amount being transported, seal the envelope and
				  transport the envelope directly to the count room or other secured area
				  approved by the Board.
E.) At the end of the gaming day, the count team shall count
				  all cash contained in unsecured currency envelopes relevant to areas collected
				  during the drop. The cash counted from each asset shall be recorded as drop.
				  The envelope prepared pursuant to the above shall be forwarded to the
				  accounting department along with the recording documentation.
F.) When unsecured currency is found during the collection of
				  cash storage or drop boxes, the completion of the envelope shall be performed
				  by a count team member and a security department member. The envelope shall be
				  transported with the cash storage or drop boxes to the count room. The
				  unsecured currency shall be counted and recorded with the contents removed from
				  the corresponding cash storage or drop box. The envelope shall be forwarded to
				  the accounting department with the recording documentation.
G.) If the count team has an unsecured currency envelope in
				  its possession and the corresponding cash storage or drop box is not being
				  counted that day, the envelope shall be placed in a clear Plexiglas box, which
				  shall be kept locked in the count room or other secured area approved by the
				  Board. The key to this box shall be maintained in a double lock box in the
				  cashiers' cage or other secured area approved by the Board and shall be signed
				  out by soft count personnel each day during the duration of the count. A count
				  team member shall check the box each day and remove the unsecured currency
				  envelopes for the corresponding cash storage or drop boxes being counted that
				  day.
III-G Count procedures:
III-G -1 Count room characteristics
A.) Each Operator shall have a room or rooms specifically
				  designated for counting the contents of drop boxes and cash storage boxes.
				  These rooms shall be known as "count rooms."
B.) Count rooms shall be used exclusively for slot or casino
				  operations unless otherwise authorized by the Board.
C.) Count rooms shall be designed and constructed to provide
				  maximum security for the materials housed therein and for the activities
				  conducted therein. They shall include, at a minimum, the following:
1) A metal door with a one-way security glass so that one can
				  see out of the count room but not in or by other means such as surveillance.
				  The door shall be equipped with at least one lock securing the interior of the
				  count room, the key to which shall be different from the keys to the locks
				  securing the contents of the drop box and cash storage box. The key shall be
				  maintained and controlled by cage personnel and/or security; and
2) An alarm device connected to the entrance of the count
				  room in such a manner as to cause a signaling to the monitors of the
				  surveillance system whenever the door to the count room is opened.
D.) Located within a count room shall be:
1) A table whose surface is constructed of clear glass or
				  similar transparent material for the emptying, counting, and recording of the
				  contents of cash storage or drop boxes which shall be known as the "count
				  table." The surface of this table must remain transparent at all times and is
				  subject to periodic approval and review by the Board and/or the
				  Department;
2) A device or methodology by which the content key to the
				  cash storage box or drop box is attached to the above table such that a cash
				  storage box or drop box has to be brought to the table in order to be opened;
				  and
3) Surveillance camera and microphone wired to monitoring
				  rooms capable of, but not limited to, the following:
a.) Effective and detailed audio-video monitoring and
				  recording of the entire count process and any other activities in the count
				  room; and
b.) Effective, detailed video-monitoring of the interior of
				  the count room, including storage cabinets or trolleys used to store drop boxes
				  and cash storage boxes.
III-G -2 Opening, counting, and recording contents of
				  cash storage boxes and drop boxes
A.) The contents of the cash storage boxes and drop boxes
				  shall be counted and recorded in the count room in conformity with this
				  section.
B.) Each Operator shall place on file with the Board and the
				  Department the specific times during which the contents of cash storage boxes
				  and drop boxes are to be counted and recorded. Counting and recording of cash
				  storage boxes, at a minimum, shall be once a week. Counting and recording of
				  drop boxes, at a minimum, shall be once a week, counting and recording each day
				  separately.
C.) The opening, counting, and recording of the contents of
				  cash storage boxes and drop boxes shall be performed in the presence of at
				  least two employees with no incompatible functions ("count team").
D.) All persons present in the count room during the counting
				  process, except representatives of the Board and the Department, shall wear as
				  outer garments, one-piece coveralls with no pockets and with openings only for
				  the arms, feet, and neck.
E.) No person shall:
1) Carry a pocketbook or other container unless it is
				  transparent.
2) Remove that person's hands from or return them to a
				  position on or above the count table unless the backs and palms of the hands
				  are first held straight out and exposed to the view of other members of the
				  count team and the surveillance camera.
F.) Immediately prior to opening the cash storage boxes or
				  drop boxes, the doors to the count room shall be securely locked and, except
				  for the entrance of a cage cashier at the conclusion of the count and/or
				  members of the Board or Department, no person shall be permitted to enter or
				  leave the count room, except during a normal work break or in an emergency,
				  until the entire counting, recording, and verification process is completed.
				  During a work break or in the event of an emergency, or to permit cash storage
				  boxes or drop boxes to be secured in the count room for the count of the
				  contents, the counting and recording process shall be discontinued unless the
				  appropriate number of personnel as described in C) above is present.
				  Surveillance must be notified prior to any person entering or exiting the count
				  room.
In the event that the count (drop) cannot be completed in a
				  timely manner, such as equipment failure or other circumstances beyond the
				  control of the Operator, or in the event that excess cash has accumulated
				  during a count, a partial count will be accepted by the main bank. The normal
				  end of count procedures set forth above will be followed. In addition,
				  surveillance will be notified, the partial count will be clearly segregated on
				  the count table, verified by the count team, verified by the cage cashier and
				  properly documented.
G.) Immediately prior to the commencement of the count, one
				  count team member shall notify surveillance that the count is about to begin,
				  after which surveillance shall make an audio-video recording, with the time and
				  date inserted thereon, of the entire counting process which shall be retained
				  by the surveillance department for at least fourteen days from the date of
				  recordation unless otherwise directed by the Board or the Department.
H.) Procedures and requirements for conducting the count
				  shall be the following:
1) As each cash storage box or drop box is placed on the
				  count table, one count team member shall verbalize, in a tone of voice to be
				  heard by all persons present and to be recorded by the audio recording device,
				  the asset number marked thereon for cash storage boxes or drop box.
2) The contents of each cash storage box or drop box shall be
				  emptied on the count table.
3) The inside of the cash storage box or drop box shall be in
				  full view of a surveillance camera and shall be shown to at least one other
				  count team member to assure all contents of the cash storage box or drop box
				  have been removed, after which the cash storage box or drop box shall be locked
				  and placed in the cart for cash storage boxes or drop boxes.
4) The contents of each cash storage box or drop box shall be
				  segregated by a count team member into separate stacks on the count table by
				  tickets and by denominations of currency except that the Board may permit the
				  utilization of a machine to automatically separate tickets from currency and
				  sort currency by denomination.
5) Each denomination of currency shall be counted separately
				  by one count team member who shall place individual bills of the same
				  denomination on the count table in full view of a surveillance camera after
				  which the currency 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, either orally or in writing,
				  with that reached by the first count team member. The Board may permit an
				  Operator to perform an aggregate count by denomination of all currency
				  collected in substitution of the second count if the Board is satisfied that
				  the original count is being performed automatically by a machine that counts
				  and automatically records the amount of currency and that the accuracy of the
				  machine has been suitably tested and proven prior to each count.
6) The number of tickets contained in the cash storage box
				  shall be counted by a count team member manually or by placing the tickets into
				  a device approved by the Board. The number of tickets counted must be compared
				  to the number of tickets on the Cash Storage Box Report.
7) As the contents of each cash storage box are counted, or
				  at the completion of the count, one count team member shall record on the Cash
				  Storage Box Report or supporting documentation the following
				  information:
a.) The asset number of the slot machine to which the cash
				  storage box contents correspond;
b.) The amount of each denomination of currency
				  counted;
c.) The amount of all denominations of currency
				  counted;
d.) The total number and dollar amount of tickets;
				  and
e.) Any additional information as may be required on the
				  Cash Storage Box Report by the Board.
8) 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:
a.) The amount of each denomination of currency
				  counted;
b.) The amount of all denominations of currency
				  counted;
c.) The amount of chips counted;
d.) The total amount counted;
e.) The amount of the opener;
f.) The amount of the closer;
g.) The serial number and amount of each fill;
h.) The amount of all fills;
i.) The serial number and amount of each credit;
j.) The amount of all credit;
k.) The win or loss; and
l.) The amount of coupons authorizing chip purchases.
m.) If the licensee's system of internal controls provides
				  for the recording on the master game report or supporting documents of fills,
				  front money deposits, 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.
9) After preparation of the Drop Box Report, each count team
				  member shall sign the reports attesting to the accuracy of the information
				  recorded thereon.
I.) At the conclusion of the count:
1) The cage cashier will enter the count room, bulk count all
				  strapped currency, count all the loose (unstrapped) currency and test count at
				  least one strap of each denomination of cash. The cage cashier will compare
				  this total with the count team's total prior to having access to the Count
				  Transfer Sheets and in the presence of a count team member; attest to the
				  amount of cash received by signing the Count Transfer Sheets; and then will
				  transport all monies directly to the main bank.
2) The Count Transfer Sheets, after signing, as well as all
				  tickets removed during the count, will be transported directly to the
				  accounting department. The accounting department will record the figures from
				  the Count Transfer Sheets and calculate the total drop for that gaming
				  day.
III-G -3 Usage and initialization of currency counting
				  machines
A.) The Board shall permit the utilization of currency
				  counting machines. The Operator will submit a plan to the Board to verify that
				  all currency counting machines to be used during the "soft count" are accurate
				  prior to any count. At a minimum, this process shall involve two members of the
				  "count team." One member of the team will be designated as "lead" or similar
				  title. The "lead" member will be responsible for the verification process and
				  will attest in writing as to the results.
III-H Chips
III-H -1 Approval of chips and tokens; applications and
				  procedures
A.) A licensee shall not issue any chips for use in its
				  gaming establishment or sell or redeem any such chips unless the chips have
				  been approved in writing by the Gambling Control Board or its designee. A
				  licensee shall not issue any chips for use in its gaming establishment or sell
				  or redeem any such chips that are modifications of chips previously approved by
				  the Gambling Control Board or its designee unless the modifications have been
				  approved in writing by the Gambling Control Board or its designee.
B.) Applications for approval of chips and modifications to
				  previously approved chips must be made, processed, and determined in such
				  manner and using form MGCB-3000. Each application must include, in addition to
				  such other items or information as the Gambling Control Board or its designee
				  may require:
1) The names of the licensee and person requesting
				  approval;
2) An exact drawing, in color or in black-and-white, of each
				  side and the edge of the proposed chip drawn to actual size or drawn to larger
				  than actual size and in scale, and showing the measurements of the proposed
				  chip in each dimension;
3) Written specifications for the proposed chips;
4) The name and address of the manufacturer;
5) The licensee's intended use for the proposed chips;
				  and
6) Two Sample chip(s) in final, manufactured form. The Board
				  shall retain sample chips.
C.) If, after receiving and reviewing the items and
				  information described in subsection B.), the Gambling Control Board or its
				  designee is satisfied that the proposed chips conform with the requirements of
				  this regulation, the Gambling Control Board or its designee shall approve the
				  proposed chips and notify the licensee in writing. As a condition of approval
				  of chips issued for use at a specific table, the Gambling Control Board or its
				  designee may prohibit the licensee from using the chips other than at the
				  specified game.
III-H-2 Specifications for chips
A.) Chips must be designed, manufactured, and constructed in
				  compliance with all applicable statutes, regulations, and policies of the
				  United States, and this state, so as to prevent counterfeiting of the chips to
				  the extent reasonably possible. Chips must not deceptively resemble any current
				  or past coinage of the United States or any other nation.
B.) In addition to such other specifications as the Gambling
				  Control Board or its designee may approve:
1) The name of the issuing gaming establishment must be
				  inscribed on one side of each chip, and the city or other locality and the
				  state where the establishment is located must be inscribed on at least one side
				  of each chip;
2) The value of the chip must be inscribed on one side of
				  each chip, other than chips used exclusively at roulette;
3) The manufacturer's name or a distinctive logo or other
				  mark identifying the manufacturer must be inscribed on at least one side of
				  each chip; and
4) Each chip must be designed so that when stacked with
				  chips of other denominations and viewed on closed-circuit, black-and-white
				  television, the denominations of the chip can be distinguished from that of the
				  other chips in the stack.
C.) The names of the city or other locality and the state
				  where the establishment is located must be inscribed on at least one side of
				  each chip unless the Gambling Control Board or its designee finds, after
				  application by a licensee, that such an inscription is not necessary
				  because:
1) The name of the issuing establishment is unique to one
				  readily identifiable establishment in all gaming jurisdictions; and
2) The inclusion of the city or other locality and the state
				  is not necessary or beneficial for any regulatory purpose relating to the
				  applicant.
D.) Any application submitted pursuant to subsection III-H-1.
				  must be signed by the general manager of the applicant and be on form
				  MGCB-3000.
III-H-3 Reception and inspection of chips
A.) The Operator will inspect all chips upon receipt from the
				  manufacturer or distributor to ensure, at a minimum, that:
1) The quantity and denomination of the chips that are
				  actually received from the manufacturer or distributor agree with the quantity
				  and denomination of such the chips listed on the shipping documents.
2) There are no physical defects in the chips that were
				  received.
B.) The inspection required by A.) above will be conducted by
				  at least three people ("inspection team") and the Department inspector on duty.
				  Each inspection team will consist of at least one representative from each of
				  the following departments under surveillance:
1) Accounting;
2) Cashier's Cage; and
3) Security.
C.) The inspection team will report to the Department
				  inspector promptly after an inspection required by B.) the following:
1) The shipment contains defective chips, or
2) The quantity and denomination of the chips actually
				  received do not agree with quantity and denomination listed on the shipping
				  documents.
D.) After the receipt and inspection of the chips, the cage
				  cashier from the inspection team will record on the Chips Receipt Log the
				  following information:
1) Date of receipt;
2) Description and denomination of the chips received;
3) Number of the chips shipped from the manufacturer or
				  distributor (invoice);
4) The actual amount by denomination of the chips
				  received;
5) Any variance between the number of the chips on the
				  invoice and the actual number of the chips received;
6) Total dollar amount received;
7) Signature and license number of the cage cashier
				  representative;
8) Signature and license number of the accounting department
				  representative; and
9) Signature and license number of the security department
				  representative.
E.) The cage cashier will then add the additional chips
				  delivered to the chip inventory log.
F.) The Operator shall supply two chips of each denomination
				  to the Board or its designee prior to their usage.
III-H-4 Use of chips
A.) A licensee that uses chips at its gaming establishment
				  shall:
1) Comply with all applicable statutes, regulations, and
				  policies of this state and of the United States pertaining to chips;
2) Sell chips only to patrons of its gaming establishment and
				  only at their request;
3) Promptly redeem its own chips from its patrons;
4) Post conspicuous signs at its establishment notifying
				  patrons that the use of the licensee's chips may not be used outside the
				  licensee's establishment for any monetary purpose whatsoever;
5) Take reasonable steps, including examining chips and
				  segregating those issued by other licensees to prevent sales to its patrons of
				  chips and tokens issued by another licensee; and
6) Not accept chips as payment for any goods or services
				  offered at the licensee's gaming establishment with the exception of the
				  specific use for which the chips were issued and payment of tips and gratuities
				  for food and beverages on the gaming floor. The licensee shall not give chips
				  as change in any other transaction.
B.) A licensee shall not redeem its chips if presented by a
				  person who the licensee knows or reasonably should know is not a patron of its
				  gaming establishment, except that a licensee shall promptly redeem its chips if
				  presented by:
1) Another licensee who represents that it redeemed the chips
				  from its patrons and received them unknowingly, inadvertently, or unavoidably;
				  or
2) An employee of the licensee who presents the chips in the
				  normal course of employment.
C.) A licensee shall not knowingly sell, use, permit the use
				  of, accept, or redeem chips issued by another licensee, except as
				  follows:
1) A licensee may redeem chips issued by another licensee
				  if:
a.) The chips are presented by a patron for redemption at
				  the cashiers' cage of the licensee's gaming establishment; or
b.) The chips are presented by a patron at a table game and
				  the licensee redeems the chips with chips of its own, places the redeemed chips
				  in the table's drop box, and separates and properly accounts for the redeemed
				  chips during the count performed pursuant to the licensee's system of internal
				  controls.
D.) Chips whose use is restricted to uses other than at table
				  games or other than at specified table games may be redeemed by the issuing
				  licensee at table games or non-specified table games if the chips are presented
				  by a patron, and the licensee redeems the chips with chips issued for use at
				  the game, places the redeemed chips in the table's drop box, and separates and
				  properly accounts for the redeemed chips during the count performed pursuant to
				  the licensee's system of internal controls.
III-H-5 Redemption and destruction of
				  chips
III-H-5-1 Redemption of chips
A.) A licensee that permanently removes from use or replaces
				  approved chips at its gaming establishment, or that ceases operating its gaming
				  establishment whether because of closure or sale of the establishment or any
				  other reason, must prepare a plan for redeeming discontinued chips that remain
				  outstanding at the time of discontinuance. The licensee must submit the plan in
				  writing to the Gambling Control Board or its designee not later than thirty
				  (30) days before the proposed removal, replacement, sale, or closure, unless
				  the closure or other cause for discontinuance of the chips cannot reasonably be
				  anticipated, in which event the licensee must submit the plan as soon as
				  reasonably practicable. The Gambling Control Board or its designee may approve
				  the plan or require reasonable modifications as a condition of approval. Upon
				  approval of the plan, the licensee shall implement the plan as approved.
B.) In addition to such other reasonable provision as the
				  Gambling Control Board or its designee may approve or require, the plan must
				  provide for:
1) Redemption of outstanding, discontinued chips in
				  accordance with this regulation for at least 120 days after the removal or
				  replacement of the chips or for at least 120 days after operations cease as the
				  case may be, or for such longer or shorter period as the Gambling Control Board
				  or its designee may for good cause approve or require;
2) Redemption of the chips at the premises of the gaming
				  establishment or at such other location as the Gambling Control Board or its
				  designee may approve;
3) Publication of notice of the discontinuance of the chips,
				  the redemption and the pertinent times and locations in at least two newspapers
				  of general circulation in this state at least twice during each week of the
				  redemption period, subject to the Gambling Control Board or its designee's
				  approval of the form of the notice, the newspapers selected for publication and
				  the specific days of publication;
4) Conspicuous posting of the notice described in paragraph
				  (3) at the gaming establishment or other redemption location; and 5)
				  Destruction or such other disposition of the discontinued chips as the Gambling
				  Control Board or its designee may approve or require.
III-H-5-2 Destruction of chips
A.) The destruction of chips, if carried out by the Operator,
				  will take place in the presence of at least three (3) representatives of the
				  following departments and a department inspector;
1) Security;
2) Accounting; and
3) Cashier's Cage.
B.) The Operator has the option of using a vendor for the
				  destruction of chips on the Operator's premises in front of those
				  representatives in A.) above.
C.) If the Operator decides to use a licensed vendor for the
				  destruction of chips, the Operator shall maintain a document that confirms the
				  receipt and the destruction of the chips from the vendor. This document shall
				  be readily available for inspection by the Board and the Department.
D.) The amount and description of all chips destroyed by the
				  Operator or vendor will be recorded in the Chip Destruction Log. The Chip
				  Destruction Log will contain:
1) Date of destruction;
2) Denomination of the chips being destroyed;
3) Total number of chips being destroyed by
				  denomination;
4) Total dollar amount of the chips being destroyed by
				  denomination;
5) Total dollar amount of all chips being destroyed;
6) Signature and employee number of the Cashiers' Cage
				  representative;
7) Signature and employee number of the accounting department
				  representative; and
8) Signature and employee number of the security department
				  representative.
III-H-6 Counterfeit chips
A.) As used in this section, "counterfeit chips" mean any
				  chip-like objects that have not been approved pursuant to this regulation, but
				  not including coins of the United States or any other nation.
B.) The Operator must turn over any and all counterfeit chips
				  to the Department's Inspector Supervisor with an Operator's security and/or
				  surveillance department report containing, at a minimum:
1) Date and time the chips were discovered;
2) The names of the individuals who discovered them;
3) The denomination of the chips;
4) Number of chips by denomination;
5) Total amount of all chips;
6) The names of the individuals who presented the chips for
				  play or redemption, if known; and 7) The names of any other interested parties
				  to the transaction.
III-H-7 Promotional and tournament chips
A.) As used in this section, "promotional chip" means a chip
				  object issued by a licensee for use in promotions or tournaments at the
				  licensee's gaming establishment.
B.) Promotional chips must be designed, manufactured,
				  approved, and used in accordance with the provisions of this regulation
				  applicable to chips, except as follows:
1) Promotional chips must be distinguishable from other chips
				  as determined by the Gambling Control Board or its designee.
2) Each side of each promotional chip must conspicuously bear
				  the inscription "No Cash Value";
3) Promotional chips must not be used, and licensees shall
				  not permit their use, in transactions other than the promotions or tournaments
				  for which they are issued; and
4) The provisions of section III-H-6 of this regulation
				  shall not apply to promotional chips.
III-H-8 Inventory of chips
A.) Chips shall be taken from or returned to the reserve chip
				  inventory in the presence of at least two (2) individuals. The denominations,
				  number and amount of chips so taken or returned shall be recorded in the chip
				  inventory ledger together with the date and signatures of the individuals
				  carrying out this process.
B.) Each licensee shall, on a monthly basis, compute and
				  record the unredeemed liability for each denomination of chips and record the
				  result of such inventory in the chip inventory ledger. On a monthly basis, each
				  licensee shall conduct an inventory of chips in reserve and record the result
				  of such inventory in the chip inventory ledger. If the reserve chips are stored
				  in a locked compartment that is sealed and tamper resistant, a physical
				  inventory must be conducted annually, unless the compartment is opened, at
				  which time an inventory must be conducted.
C.) During nongaming hours all chips in the possession of the
				  licensee shall be stored in the main bank or chip bank, or in a locked
				  compartment in a cashiers' cage, except that chips may be locked in a
				  transparent compartment on gaming tables under continuous surveillance
				  coverage.
III-I Table games
A.) Access to playing cards, dice and other instruments used
				  in the playing of table games
1) New and used playing cards to be issued to a table shall
				  be maintained in a secure location to prevent unauthorized access and reduce
				  the possibility of tampering. Used playing cards that are not to be re-used
				  shall be properly canceled and removed from service.
2) All dice or playing cards that are not being utilized at a
				  live gaming device shall be kept in locked compartments.
3) Dice and playing cards shall not be left at a live gaming
				  device while unattended.
4) Casino licensees shall maintain an inventory of all dice
				  and playing cards on forms prescribed by the Board. The inventory shall contain
				  all of the following information:
a.) The date on which dice and playing cards are
				  received;
b.) The quantity of the dice and playing cards
				  received;
c.) The name, business address, and business telephone
				  number of the manufacturer from which the dice or playing cards are
				  received;
d.) The quantity of dice and playing cards that are placed
				  into play each day;
e.) The quantity of dice and playing cards that are removed
				  from play due to suspected tampering and the date of the removal; and
f.) The quantity of dice and playing cards that are removed
				  from play and canceled each day.
5) A casino licensee shall conduct a physical inventory of
				  the dice and playing cards every 3 months. A casino licensee shall record the
				  results of the physical inventory on forms prescribed by the Board. A casino
				  licensee shall reconcile inventory maintained in sub rule (III-I-A-4) of this
				  rule with the results of the physical inventory. A casino licensee shall
				  immediately report any discrepancies in the inventory forms and the physical
				  inventory to the Board.
B.) Playing card specifications
1) All playing cards utilized by a casino licensee shall be
				  in compliance with all of the following specifications:
a.) Unless otherwise provided in this part or in the rules
				  of the game document, all decks of cards shall be 1 complete standard deck of
				  52 cards in 4 suits. The 4 suits shall be hearts, diamonds, clubs, and spades.
				  Each suit shall consist of all of the following numerical cards:
1. Two to 10.
2. A jack.
3. A queen.
4. A king.
5. An ace.
b.) The backs of each card in a deck shall be identical, and
				  no card shall contain any marking, symbol, or design that will enable a person
				  to know the identity of any element printed on the face of the card or that
				  will differentiate the back of that card from any other card in the
				  deck.
c.) All edges shall be perfectly square with each side at a
				  precise 90-degree angle to each adjacent side of the card.
d.) The radius of all 4 corners shall be exactly the
				  same.
e.) The name, trade name, or logo of the casino licensee or
				  casino license applicant shall be imprinted on the back side of each playing
				  card twice in a mirror image. The mirror imaged name, trade name, or logo of
				  the casino licensee or casino license applicant shall be spaced a minimum of
				  3/4 of an inch apart.
f.) If playing cards have a white border, then the border
				  shall be a minimum of 3/16 of an inch on each side of the card.
g.) In the hearts suit, the hearts shall be a burgundy red
				  color.
h.) In the diamonds suit, the diamond pips shall be a
				  burgundy red color.
i.) In the spades suit, the spades shall be a black
				  color
j.) In the clubs suit, the trefoil-shaped figure shall be a
				  black color.
k.) All finished card decks are to be packaged using a
				  cellophane or shrink wrap in single deck boxes that have a tamper-resistant
				  security seal and a tear band.
l.) The manufacturer's identification name shall be placed
				  on each deck box.
m.) The manufacturer's identification name shall be placed
				  on each box containing individual decks of playing cards.
C.) Dice specifications.
1) All dice utilized by a casino licensee shall be in
				  compliance with all of the following specifications:
a.) Each die must be formed in the shape of a perfect cube
				  and of a size no smaller than 0.750 inches on each side nor larger than 0.775
				  inches on each side.
b.) The name, trade name, or logo of the casino licensee
				  shall be imprinted on or in each die utilized by the casino licensee or casino
				  license applicant.
c.) Each die must be transparent and made exclusively of
				  cellulose, except for the following:
1. Spots.
2. Name, trade name, or logo of the casino licensee.
3. Serial number or letters, or both.
d.) The surface of each side of the die shall be perfectly
				  flat, and the spots contained in each side of the die shall be perfectly flush
				  with the area surrounding the spots.
e.) The edges and corners of each die shall be perfectly
				  square and form 90-degree angles with each adjacent side.
f.) The texture and finish of each side shall be exactly
				  identical to the texture and finish of all other sides.
g.) The weight of each die shall be equally distributed
				  throughout the cube, and no side of the cube may be heavier or lighter than any
				  other side of the cube.
h.) Each die must have 6 sides bearing white circular spots
				  from 1 to 6, respectively, with the diameter of each spot equal to the diameter
				  of every other spot on the die.
i.) Each die must have spots arranged so that all of the
				  following provisions are satisfied:
1. The side containing 1 spot is directly opposite the side
				  containing 6 spots.
2. The side containing 2 spots is directly opposite the side
				  containing 5 spots.
3. The side containing 3 spots is directly opposite the side
				  containing 4 spots.
j.) Each spot shall be placed on the die by drilling, or the
				  equivalent, into the surface of the cube and filling the drilled-out portion
				  with a compound that is equal in weight to the weight of the cellulose drilled
				  out and that forms a permanent bond with the cellulose cube.
D.) Inspection of cards
1) When playing cards are accepted for play at a live gaming
				  device, the licensee accepting the playing cards shall inspect the playing
				  cards to ensure the playing cards comply with this rule.
2) On at least a daily basis, playing cards shall be
				  inspected by sorting the cards sequentially by suit and inspecting the sides of
				  the cards for crimps, bends, cuts, shaving, or any other defect that would
				  affect the integrity or fairness of the game.
E.) Inspection of dice.
1) Before dice are placed into play at a live gaming device,
				  the pit boss, or the pit boss's equivalent, shall inspect the dice to ensure
				  the dice comply with this rule.
2) Dice shall be inspected by all of the following methods on
				  a flat surface that allows the inspection of the dice to be monitored by the
				  surveillance system:
a.) A micrometer or any other approved instrument that
				  performs the same function.
b.) A balancing caliper.
c.) A steel set square and magnet.
3) A casino licensee shall store the micrometer or other
				  approved instrument, the balancing caliper, and the steel set square and magnet
				  in a secure place that is not accessible by the public.
F.) Removal of cards or dice from play.
1) A casino licensee shall remove any dice or playing cards
				  if there is an indication of any of the following:
a.) The dice or playing cards have been tampered
				  with.
b.) The dice or playing cards are flawed.
c.) The dice or playing cards are defective, and the defect
				  may affect the integrity or fairness of the game.
2) If there is an indication that dice or playing cards have
				  been tampered with, then the pit boss, or the pit boss's equivalent, shall
				  place the dice or playing cards in an envelope, seal the envelope, and give the
				  envelope to the Department. The pit boss, or the pit boss's equivalent, shall
				  note all of the following information on the outside of the envelope:
a.) The date and time the dice or playing cards were removed
				  from play.
b.) The live gaming device from which the dice or playing
				  cards were removed from play.
c.) The characteristics that indicate that the dice or
				  playing cards were tampered with.
d.) The name of all licensees at the live gaming device from
				  which the dice or playing cards were removed, and the name of the pit boss, or
				  the pit boss's equivalent, who removed the dice or playing cards from
				  play.
3) Except for dice that are removed from play due to the
				  possibility of tampering, all dice shall be canceled when removed from play.
				  Dice may be canceled by any of the following means:
a.) Drilling a circular hole that is not less than 1/4 of an
				  inch in diameter through the center of each die.
b.) Destroying the die by shredding.
c.) Canceling the die in any other manner approved by the
				  Board or its designee.
4) Except for playing cards that are removed from play due to
				  the possibility of tampering, all playing cards shall be canceled by 1 of the
				  following methods:
a.) Drilling a circular hole that is no less than 1/4 of an
				  inch in diameter through the center of each card in the deck.
b.) Shaving not less than 2 corners of each playing card so
				  that each side is no longer at 90-degree angles with each adjacent side.
c.) The cards are destroyed by shredding.
d.) Canceling the cards by any other method approved by the
				  Board or its designee.
5) This rule shall not prevent a licensee from removing cards
				  and dice from a game at any time in its discretion.
G.) Table limits
1) The rules of the game submitted by the casino licensee or
				  casino license applicant shall require that table limits for each table will be
				  clearly posted for the public.
2) A casino licensee may amend the minimum and maximum wager
				  at a table if the new maximum wager is not above the house maximum wager for
				  the game. A casino licensee may amend the minimum and maximum wagers of a table
				  if both of the following actions are taken:
a.) A sign is posted at the gaming table advising patrons of
				  the new minimum and maximum wagers in effect for the table.
b.) Patrons at the table are advised of the change.
3) A casino licensee may raise the house limit for individual
				  patrons by following procedures for raising the limits that have been submitted
				  with the rules of the game and approved in accordance with these rules.
III-I -1 Handling of cash and chips
A.) All games shall be conducted only with the use of chips
				  that have been approved by the Board or its designee or with lawful currency or
				  coinage of the United States of America. All table game payouts by licensees
				  shall be made in the form of chips and/or coins only. Each employee in gaming
				  operations, owner or licensee who receives currency of the United States (other
				  than tips or gratuities) from a patron in the gaming area of a gaming
				  establishment must promptly place the currency in the table game drop box or,
				  in the case of a cashier, in the cash drawer.
B.) When a patron redeems chips, the gaming establishment
				  shall immediately return the full value of the chips to the patron in the form
				  of cash or check.
C.) All chips shall be the standard colors commonly accepted
				  for each denomination within the industry. Those colors are:
1) One dollar ($1.00), white;
2) Two dollars and fifty cents ($2.50), pink;
3) Five dollars ($5.00), red;
4) Ten dollars ($10.00), blue;
5) Twenty dollars ($20.00), yellow;
6) Twenty-five dollars ($25.00), green;
7) One hundred dollars ($100.00), black;
8) Five hundred dollars ($500.00), purple; and
9) One thousand dollars ($1,000), chips will be
				  orange.
D.) All Operators shall create internal controls related to
				  the acceptance and distribution of tips and gratuities for approval by the
				  Board.
III-I-2 Fill and credit slips
A.) All fill slips and credit slips shall be serially
				  numbered forms and shall be in triplicate in a continuous series utilizing the
				  property identification logo, so that no facility may ever utilize the same
				  documents.
B.) Only one series of each type may be used at a
				  time.
C.) For Operators at which fills, or credits are manually
				  prepared, each series must be inserted in a consecutive order in a locked
				  machine that will permit the original and duplicate to be utilized in
				  accordance with the detailed rules for each type of slip set forth and will
				  only permit the third copy to be retained intact in a continuous unbroken form
				  by a member of the accounting department.
D.) The third series, after use, must not be available to
				  personnel in table game or cashiers' cage operations who have access to the
				  original and duplicate of the series, and must be retained in a secure place in
				  the accounting department. All series numbers must be accounted for.
E.) All voided slips shall be marked "VOID" and shall require
				  the signatures and employee number of two employees voiding the slip. One of
				  those employees must be a cashier supervisor.
F.) Information on the fill or credit slip must
				  include:
1) The time and date of the fill or credit;
2) The game and table number to which the gaming chips are to
				  be distributed or returned;
3) The denomination of gaming chips to be distributed to the
				  gaming tables or being returned; and
4) The total amount of each denomination of gaming
				  chips.
G.) For Operators at which fills or credits are computer
				  prepared, each series shall be a two (2) part form and shall be inserted in a
				  printer that will simultaneously print an original and a duplicate and store,
				  in machine readable form, all information printed on the original and
				  duplicate. The stored data shall not be susceptible to change or removal by any
				  personnel after preparation.
III-I-3 Procedure for distributing gaming chips to and
				  from game tables (fills and credits)
A.) An operator shall include in its system of internal
				  controls with specificity, the following to be approved by the Board:
1) Description and procedures for table fills and
				  credits;
2) Procedures to ensure appropriate government forms are
				  completed;
3) Procedures to ensure surveillance coverage is kept of all
				  table fills and credits; and
4) Procedures to ensure the logging of events and the
				  availability of records to permit an effective audit of the conduct of table
				  fills and credits for the proper reporting of revenue.
III-I-4 Procedure for incorrect fills
A.) The Operator must utilize the following procedures when
				  the fill has an incorrect denomination, total amount or table assignment and
				  the incorrect fill is discovered before the original fill slip is dropped in
				  the table drop box.
B.) The security officer must return the fill to the
				  cashiers' cage.
C.) The cage cashier counts, verifies and accepts the return
				  of the fill.
D.) The cage cashier and cage supervisor must:
1) Mark all voided fill slips "VOID";
2) Sign and note employee number on the voided fill slip;
				  and
3) Forward the voided fill slip to accounting to provide a
				  means of reconciliation of fill slips.
E.) The Operator must utilize the following procedures when
				  the fill has an incorrect denomination, total amount or table assignment and
				  the incorrect fill is discovered after the original fill slip has already been
				  dropped in the table drop box.
F.) Regardless of how an incorrect fill is found after the
				  original fill slip is dropped into the table drop box, the table games
				  supervisor shall complete a notification of error slip and drop that slip into
				  table drop box to alert the count team and accounting of the error.
G.) The table games supervisor must notify surveillance about
				  the error, record the error and report the error to the Department inspector on
				  duty.
III-I-5 Procedure for closing gaming
				  tables
A.) At the end of the gaming day, the dealer or boxperson
				  must count the gaming chips and coins in the table tray.
B.) The table games supervisor or above must:
1) Observe the count of the gaming chips and coins;
				  and
2) Record the gaming chips and coins counted on a table
				  inventory slip, which must be a three-part form. On the original copy of the
				  slip ("closer") and the duplicate of the slip ("opener"), the table games
				  supervisor must record:
a. The date and identification of the shift ended;
b. The game and table number;
c. The total value of each denomination of gaming chips and
				  coins remaining on the table; and
d. The total value of all denominations of gaming chips and
				  coins remaining at the table.
C.) The dealer or boxperson and table games supervisor or
				  above must:
1) Sign the inventory slip attesting to the accuracy of the
				  information recorded for closing the table.
2) The dealer or boxperson then must deposit the closer in
				  the drop box and place the opener in the table tray before placing the cover on
				  the tray and securing the chips.
III-I-6 Procedure for opening gaming
				  tables
A.) When the table is going to be opened for play, the dealer
				  shall count the chips and coin in the tray and attest by signature on the
				  opener that the inventory is correct. The dealer then must place the opener in
				  the drop box.
B.) If a discrepancy exists between the opener and the table
				  inventory, the table games supervisor shall notify surveillance and complete a
				  discrepancy or similar report.
III-J Electronic Table Games (ETGs)
A.) The operator monitoring system or independently operated
				  ETG shall be under access or dual-key control by the Operator's accounting or
				  finance department and another authorized department as set forth in the
				  Operator's system of internal controls approved by the Board.
B.) An operator shall include in its system of internal
				  controls for either an operator monitoring system or independently operated ETG
				  the following:
1) Procedures to ensure the physical security of the computer
				  or server and related hardware, software and other devices;
2) Procedures to ensure the integrity and security of all
				  sensitive data and software;
3) Procedures to ensure that access to sensitive data and
				  software is limited to appropriate licensed personnel only;
4) Procedures to accept and record table game player
				  incentives as described in Chapter 29 §2 of the Rules of the Gambling
				  Control Board; and
5) Procedures to ensure the logging of events and the
				  availability of records to permit an effective audit of the conduct of the ETG
				  system and the reporting of revenue.
III-J-1 Independently operated ETGs
A.) An independently operated ETG shall have software or
				  hardware installed that distinguishes it from a slot machine.
B.) An independently operated ETG shall have the capability
				  to accept currency or gaming vouchers and to issue a gaming voucher to a player
				  for any winnings.
C.) An independently operated ETG shall be equipped with all
				  meters to support reporting in III-J(B)(5) above.
III-J-2 Dealer operated ETGs
A.) A dealer operated ETG shall have the ability to
				  authenticate the transmission of data between the various components of the ETG
				  system.
B.) A dealer operated ETG must send or display a notification
				  to the surveillance department whenever a door or cabinet at an ETG is open and
				  whenever there is a malfunction in the operation of the ETG system, or any
				  component thereof, including whenever a printer or currency jam occurs.
III-K Poker games
III-K -1 Minimum standards of internal controls for
				  poker games
A.) Poker rooms for the play of poker games approved by the
				  Board shall be located separately from slot machine and casino table games
				  areas.
B.) A table games supervisor or above shall be present at all
				  times the poker room is operating.
C.) Poker table tray inventory must be used only for the
				  purposes of making change or handling player buy-ins. The poker room bank is to
				  be used only for the purchase and redemption of chips by players.
D.) Transfers between the poker room bank and the casino cage
				  are to be properly authorized and documented by the poker room supervisor, cage
				  cashier and a security department member.
E.) When the poker table bank is to be replenished with chips
				  from the poker room bank, the chips to be transferred must be counted down by
				  the dealer in public view on the poker table and verified by the poker room
				  supervisor and the dealer under surveillance coverage.
F.) Rake-off, which is a percentage of the pot taken by the
				  licensee for maintaining or dealing a game, shall only be pulled from the pot
				  by the dealer in an obvious manner after call or at the completion of the
				  hand.
G.) The rake-off shall be placed in a designated rake circle
				  and shall remain there until a winner is declared and paid. The rake-off shall
				  then be deposited into the drop box. The amount of any rake-off must be
				  conspicuously posted at or near the table.
H.) Time buy-ins, which are charges to a player determined on
				  a time basis by the licensee for the right to participate in a game, or any
				  other fees charged to a patron shall be immediately placed in the drop
				  box.
I.) Playing cards, both used and unused, are to be maintained
				  in a secure location to prevent unauthorized access.
J.) The amount of the poker room bank is to be counted,
				  recorded and reconciled on, at least, a daily basis. At the end of the shift
				  the amount of the table bank is counted, recorded, and reconciled by at least
				  two employees with such count being attested to by signatures on the check-out
				  form.
K.) The procedure for the collection of poker drop boxes and
				  the count of the contents thereof will comply with all procedures applicable to
				  the table game drop boxes. The poker drop boxes shall be removed on the same
				  schedule with the table games and the contents therein counted on the same
				  schedule. Removal of the boxes at any other time is prohibited, except in the
				  event of an emergency.
III-K-2 Poker game drop box procedures
A.) Each poker table shall have one poker game drop box with
				  the drop slot located at least four inches in front of the table tray and to
				  the right thereof, unless the table is equipped with a drop slot located at
				  least two inches to the right of and even with the top right-hand corner of the
				  table tray, with a cover over the drop slot, which when activated will cause
				  the rake to drop directly into the drop box.
B.) The poker game drop box shall be a locked container
				  marked with a permanent number corresponding to a permanent number on the card
				  table and permanently marked to indicate game and shift, all of which markings
				  shall be clearly visible at a distance of 20 feet. The locked container shall
				  be locked to the poker table and shall be separately keyed from the container
				  itself.
C.) All poker game drop boxes shall be removed from their
				  respective card tables at the times previously submitted in writing to and
				  approved by the Inspector Supervisor. The removal of poker drop boxes shall be
				  without any interruptions so that an observer may be able to observe the
				  markings on the boxes.
D.) The boxes must be transported directly to the room
				  designated for counting where they shall be stored in a secure place or
				  immediately counted.
E.) In the event of electronic or mechanical malfunction, or
				  any other situation which prevents the placement of money in the drop box, the
				  licensee may perform an emergency drop on the malfunctioning device after
				  notification to the department inspector on duty. Such emergency drop must be
				  recorded on the casino surveillance systems.
III-K-3 Transactions between poker table bank and poker
				  room bank
A.) When the poker table bank is to be replenished with chips
				  from the poker room bank, all cash or chips to be transferred must be counted
				  down by the dealer in public view on the poker table and verified by the poker
				  room supervisor and the dealer under surveillance coverage.
B.) The transfer shall be preceded by the placement of
				  appropriately designated marker buttons on the poker table of a value
				  equivalent to the cash or chips to be transferred to the poker room bank. Such
				  marker buttons may only be removed by the dealer after the transaction has been
				  completed.
C.) Those licensees wishing to utilize the casino cage in
				  lieu of a poker room bank may do so upon written approval of the Board or its
				  designee.
III-K-4 Limitations on the use of poker room banks and
				  poker table banks
A.) Poker room banks shall be used exclusively for the
				  purchase and redemption of chips by players.
B.) Poker table banks shall be used only for the purposes of
				  making change or handling player buy-ins.