reglab/statecodes huggingface dataset:
Code of Massachusetts Regulations › 205 CMR - MASSACHUSETTS GAMING COMMISSION › Title 205 CMR 138.00 - Uniform Standards of Accounting Procedures and Internal Controls for Gaming › Section 138.04 - Gaming Licensee's Organization

Current through Register 1525, July 5, 2024
(1) A system of
			 internal controls submitted by a gaming licensee in accordance with
			 205
			 CMR 138.02 shall include tables of
			 organization, which shall provide for:
(a) 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;
(b)
			 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 his or her duties;
(c) Primary and secondary supervisory
			 positions which permit the authorization or supervision of necessary
			 transactions at all relevant times; and
(d) Areas of responsibility which are not so
			 extensive as to be impractical for one person to monitor.
Code of Massachusetts Regulations › 205 CMR - MASSACHUSETTS GAMING COMMISSION › Title 205 CMR 138.00 - Uniform Standards of Accounting Procedures and Internal Controls for Gaming › Section 138.05 - System for Ensuring Employees Are Properly Licensed or Registered

Current through Register 1525, July 5, 2024
(1) A system of internal controls submitted
			 by a gaming licensee in accordance with
			 205
			 CMR 138.02 shall include a plan for ensuring
			 that all individuals employed in the gaming establishment are properly licensed
			 or registered in accordance with
			 205
			 CMR 134.01:
Key Gaming Employee
			 Licensees
,
			 205
			 CMR 134.02:
Gaming Employee
			 Licensees
, and
			 205
			 CMR 134.03:
Gaming Service
			 Employees
, and
			 205 CMR
			 235.00:
Sports, Wagering Occupational
			 Licenses
. The system of internal controls shall include without
			 limitation the following:
(a) Procedures for
			 assuring that only properly licensed and/or registered individuals are employed
			 in each position for which a license or registration is required;
(b) Procedures to prepare and submit
			 petitions for temporary licenses to individuals for employment in the gaming
			 establishment pursuant to
			 205
			 CMR 134.12:
Temporary
			 Licenses
or
			 205
			 CMR 325.06:
Temporary Occupational
			 Licenses
;
(c) Procedures
			 to assure the timely renewal of licenses and registrations of individuals
			 employed in the gaming establishment;
(d) Procedures for terminating or suspending,
			 or modifying the relevant responsibilities of, the employment of individuals
			 licensed or registered pursuant to
			 205
			 CMR 134.01:
Key Gaming Employee
			 Licensees
,
			 205
			 CMR 134.02:
Gaming Employee
			 Licensees
, and
			 205
			 CMR 134.03:
Gaming Service
			 Employees
,
			 205 CMR
			 235.00:
Sports Wagering Occupational
			 Licenses
within 24 hours of notification from the commission that the
			 license, registration, or application of such individual has been revoked,
			 suspended, or denied; and
(e)
			 Procedures for compliance with the employee reporting information required to
			 be submitted to the commission on a bi-monthly basis in accordance with
			 205
			 CMR 138.05(2).
Code of Massachusetts Regulations › 205 CMR - MASSACHUSETTS GAMING COMMISSION › Title 205 CMR 138.00 - Uniform Standards of Accounting Procedures and Internal Controls for Gaming › Section 138.06 - System for Business Dealings with Vendors

Current through Register 1525, July 5, 2024
(1) A system of internal controls submitted
			 by a gaming licensee in accordance with
			 205
			 CMR 138.02 shall include a plan for ensuring
			 that all persons conducting business with a gaming licensee as a vendor to a
			 gaming establishment are properly licensed or registered in accordance with
			 205
			 CMR 134.04:
Vendors
or
			 205 CMR
			 234.00:
Sports Wagering Vendors
. The
			 system of internal controls shall include, without limitation, the following:
(a) Procedures for assuring that only
			 properly licensed and/or registered vendors are conducting business with a
			 gaming licensee;
(b) Procedures to
			 prepare and submit petitions for temporary licenses of vendors pursuant to
			 205
			 CMR 134.12:
Temporary
			 Licenses
and
			 205
			 CMR 234.07:
Temporary Licenses for
			 Sports Wagering Vendors
;
(c) Procedures to assure the timely renewal
			 of licenses and registrations of vendors; and
(d) Procedures for terminating or suspending
			 the conduct of business with a vendor licensed or registered pursuant to
			 205 CMR
			 134.00:
Licensing and Registration of
			 Employees, Vendors, Junket Enterprises and Representatives, and Labor
			 Organizations
or
			 205 CMR
			 234.00:
Sports Wagering Vendors
within 24 hours of notification from the Commission that the license,
			 registration, or application of such vendor has been revoked, suspended, or
			 denied.
Code of Massachusetts Regulations › 205 CMR - MASSACHUSETTS GAMING COMMISSION › Title 205 CMR 138.00 - Uniform Standards of Accounting Procedures and Internal Controls for Gaming › Section 138.08 - Accounting Records

Current through Register 1525, July 5, 2024
(1) A gaming
			 licensee shall maintain complete, accurate, and legible records of all
			 transactions pertaining to the revenues and costs for the gaming establishment,
			 including those required in accordance with 205 CMR.
(2) General accounting records shall be
			 maintained on a double entry system of accounting with transactions recorded on
			 the accrual basis. Detailed, supporting, subsidiary records sufficient to meet
			 the requirements of 205 CMR shall also be maintained.
Code of Massachusetts Regulations › 205 CMR - MASSACHUSETTS GAMING COMMISSION › Title 205 CMR 138.00 - Uniform Standards of Accounting Procedures and Internal Controls for Gaming › Section 138.09 - Retention, Storage and Destruction Records

Current through Register 1525, July 5, 2024
(1) A
			 system of internal controls submitted by a gaming licensee in accordance with
			 205
			 CMR 138.02 shall include a records retention
			 schedule, and provisions related to the storage and destruction of records that
			 at a minimum incorporates the following provisions:
(a) The following records shall be retained
			 indefinitely, unless permission for destruction is requested by the gaming
			 licensee and approved by the commission:
1.
			 Corporate records required by
			 205
			 CMR 138.02;
2. Records of corporate and due diligence
			 investigations and associated procedures;
3. Current employee personnel files;
			 and
4. A record of any record
			 destroyed, identifying the particular record, the period of retention and the
			 date of destruction.
Code of Massachusetts Regulations › 205 CMR - MASSACHUSETTS GAMING COMMISSION › Title 205 CMR 138.00 - Uniform Standards of Accounting Procedures and Internal Controls for Gaming › Section 138.10 - Jobs Compendium Submission

Current through Register 1525, July 5, 2024
(1) The system of
			 internal controls submitted by a gaming licensee in accordance with
			 205
			 CMR 138.02 shall include a jobs compendium
			 detailing job descriptions, chains of command, and lines of authority for all
			 personnel engaged in the operation of the gaming establishment. The licensee
			 shall maintain and update the jobs compendium on a regular basis.
(2) A jobs compendium shall include the
			 following sections, in the order listed:
(a)
			 An alphabetical table of contents listing the position title and job code for
			 each job description included in
			 205
			 CMR 138.10(1)  and the page
			 number on which the corresponding job description may be found;
(b) A table of organization for each
			 department and division, including all positions, and illustrating by position
			 title, direct and indirect lines of authority within the department or
			 division. Each page of a table of organization shall specify the following:
1. The date of its submission;
2. The date of the previously submitted table
			 of organization which it supersedes; and
3. A unique title or other identifying
			 designation for that table of organization.
(c) A description of each employee position
			 which accurately corresponds to the position title as listed in the table of
			 organization and in the alphabetical table of contents. Each position
			 description shall be contained on a separate page, organized by departments or
			 divisions, and shall include, at a minimum, the following:
1. Position title and corresponding
			 department;
2. Job duties and
			 responsibilities;
3. Detailed
			 descriptions of experiential or educational requirements;
4. Proposed registration or license rank
			 consistent with
			 205
			 CMR 134.01 through
			 134.03;
5. The date of submission of each employee
			 position job description and the date of any prior job description it
			 supersedes; and
6. The date of
			 submission and page number of each table of organization on which the employee
			 position title is included.
Code of Massachusetts Regulations › 205 CMR - MASSACHUSETTS GAMING COMMISSION › Title 205 CMR 138.00 - Uniform Standards of Accounting Procedures and Internal Controls for Gaming › Section 138.11 - Personnel Assigned to the Operation and Conduct of Gaming

Current through Register 1525, July 5, 2024
Each gaming licensee shall be required to employ the following
				personnel in the operation of its gaming establishment regardless of the
				position titles assigned to such personnel by the gaming licensee in its
				approved jobs compendium:
(1) Each
			 gaming licensee shall at all times maintain a level of staffing that ensures
			 the proper operation and effective supervision of all authorized games and
			 simulcast wagering in the gaming establishment.
(2) Each gaming licensee shall be required to
			 employ a gaming manager. The gaming manager shall be the executive assigned the
			 responsibility and authority for the supervision and management of the overall
			 operation of a gaming licensee's casino games department including, without
			 limitation, the hiring and terminating of all gaming establishment employees.
(a) In the absence of the gaming manager and
			 the assistant gaming manager, should the gaming establishment have an assistant
			 gaming manager, a table games shift manager or slot shift manager, as
			 applicable, who is employed within the casino games department shall be
			 designated by the gaming licensee as the person responsible for the overall
			 operation of the casino games department and such person shall have the
			 authority of a gaming manager.
(b)
			 The slot department shall be supervised and managed by a slot department
			 manager/shift manager at all times in accordance with 205 CMR
			 138.11(4)(h)5.
Code of Massachusetts Regulations › 205 CMR - MASSACHUSETTS GAMING COMMISSION › Title 205 CMR 138.00 - Uniform Standards of Accounting Procedures and Internal Controls for Gaming › Section 138.12 - Alcoholic Beverage Control

Current through Register 1525, July 5, 2024
A system of internal controls submitted by a gaming licensee in
				accordance with
				205 CMR
				138.02 shall include policies and procedures
				designed to ensure compliance with
				205 CMR 136.00:
Sale
				and Distribution of Alcoholic Beverages at Gaming Establishments
including, at a minimum, procedures designed to ensure proper training of
				employees involved in the service of alcoholic beverages, procedures designed
				to prevent serving alcoholic beverages to underage or visibly intoxicated
				individuals, procedures to ensure that visibly intoxicated or impaired patrons
				are not permitted to play slot machines or table games (as further detailed in
				205 CMR
				138.14 ), and procedures to ensure that
				alcohol is properly secured and stored. If the gaming licensee intends to serve
				alcoholic beverages between the hours of 2:00 A.M. and 4:00 A.M., it shall
				include policies and procedures in its alcoholic beverage control submission
				designed to ensure that such service is only provided to patrons who are in the
				gaming area and actively engaged in gambling as defined by M.G.L. c. 23K,
				§ 2.
Code of Massachusetts Regulations › 205 CMR - MASSACHUSETTS GAMING COMMISSION › Title 205 CMR 138.00 - Uniform Standards of Accounting Procedures and Internal Controls for Gaming › Section 138.13 - Complimentary Services or Items and Promotional Gaming Credits

Current through Register 1525, July 5, 2024
(1) A system of internal controls submitted
			 by a gaming licensee in accordance with
			 205 CMR
			 138.02 shall include a detailed complimentary
			 distribution program consistent with M.G.L.c. 23K, § 28 and a description
			 of its proposed use and distribution of promotional gaming credits. The program
			 shall include provisions detailing the protocols and procedures for the
			 distribution of complimentary alcoholic beverages to patrons in the gaming
			 area. Further, if in accordance with
			 205 CMR
			 136.07(4), alcoholic
			 beverages will be provided free of charge to patrons in a licensed area outside
			 of the gaming area, and paid for by a third party other than the gaming
			 beverage licensee or jointly responsible person or will be paid for using a
			 form of monetary-like consideration other than money, the gaming licensee shall
			 detail the manner in which such payments will be made and/or accepted and
			 records of the transaction maintained.
(2) The gaming licensee's complimentary
			 distribution program shall be such that reasonable assurance is provided that
			 any complimentary services or items, as defined by M.G.L. c. 23K, § 2,
			 whether provided directly to the patron and the patron's guests by the gaming
			 licensee or indirectly to the patron and the patron's guests on behalf of a
			 third party, are:
(a) Issued by employees
			 authorized for such purposes in accordance with the program;
(b) In accordance with M.G.L. c. 23K, §
			 28(c), valued in an amount based upon the retail price normally charged by the
			 gaming licensee for the service or item. The value of a complimentary service
			 or item not normally offered for sale by a gaming licensee or provided by a
			 third party on behalf of a gaming licensee shall be the cost to the gaming
			 licensee of providing the service or item, as determined under rules adopted by
			 the commission;
(c) Recorded,
			 compiled and maintained in such a way so as to allow a system of reporting in
			 accordance with M.G.L. c. 23K, § 28(b) that can report complimentaries by
			 date, issuer, recipient, type, and value.
Code of Massachusetts Regulations › 205 CMR - MASSACHUSETTS GAMING COMMISSION › Title 205 CMR 138.00 - Uniform Standards of Accounting Procedures and Internal Controls for Gaming › Section 138.14 - Internal Control Procedures for Security Department

Current through Register 1525, July 5, 2024
A system of internal controls submitted by a gaming licensee in
				accordance with
				205 CMR
				138.02 shall include provisions describing
				the duties and operation of its security department. Such provisions shall
				include details relative to the design, construction, and location of primary
				and secondary armored car routes to and from the armored car bay, including
				provisions for the security of such routes.
Code of Massachusetts Regulations › 205 CMR - MASSACHUSETTS GAMING COMMISSION › Title 205 CMR 138.00 - Uniform Standards of Accounting Procedures and Internal Controls for Gaming › Section 138.15 - Internal Control Procedures for Access Badge System and Issuance of Temporary License Credentials, and Restricted Areas

Current through Register 1525, July 5, 2024
(1) A system of internal controls submitted
			 by a gaming licensee in accordance with 205 CMR 138.02 shall include provisions
			 related to credentials. All key gaming employees, gaming service employees, and
			 Sports Wagering Occupational Licensees while engaged in the performance of
			 their duties on the premises of the gaming establishment, shall visibly display
			 a credential issued by the gaming licensee on his or her person at all times.
			 The system of internal controls related to credentials shall at a minimum
			 incorporate the following credentialing system.
(2) Access badge System: (Reserved)
(3) The credential format shall be in a shape
			 and legibility that will enhance surveillance capability and visual acuity. The
			 final design shall be subject to approval by the IEB. The credential shall
			 include, at a minimum:
(a) A unique number or
			 code identifying the employee
(e.g.,
gaming service employee
			 registration number);
(b)
			 Employee's name; and
(c) Access
			 code letter in accordance with
			 205
			 CMR 138.15(1).
Code of Massachusetts Regulations › 205 CMR - MASSACHUSETTS GAMING COMMISSION › Title 205 CMR 138.00 - Uniform Standards of Accounting Procedures and Internal Controls for Gaming › Section 138.17 - Searches of Employees and the Workplace by the Gaming Licensee

Current through Register 1525, July 5, 2024
(1) The system of internal controls submitted
			 by a gaming licensee in accordance with 205 CMR 138.02 shall include internal
			 policies and procedures for the gaming licensee's security department to
			 conduct searches of employees, including screening for drugs and alcohol, and
			 employee workplaces, workspaces, and personal receptacles, specifically
			 describing the policies and procedures with respect to searches conducted at
			 random and based upon reasonable suspicion. Examples of "workspaces" include,
			 but are not limited to, desks, closets, lockers, and drawers located within the
			 gaming establishment.
(2) If the
			 policies and procedures referenced in
			 205
			 CMR 138.17(1)  are approved
			 by the commission, such policies and procedures shall be set forth in writing,
			 prior to implementation, as a portion of the gaming licensee's employee
			 personnel policy manual. The content of this manual shall include a requirement
			 that the employee consents to searches conducted in the described workplace
			 areas and subject to the described circumstances as a condition of employment
			 with the gaming licensee. This manual shall be distributed to all employees.
			 Each employee shall acknowledge in writing, by way of the employee's signature,
			 receipt of the manual and an understanding of its contents, and specifically an
			 understanding that the employee consents to the policy and understands it. The
			 gaming licensee shall maintain the written acknowledgements in a central
			 repository.
Code of Massachusetts Regulations › 205 CMR - MASSACHUSETTS GAMING COMMISSION › Title 205 CMR 138.00 - Uniform Standards of Accounting Procedures and Internal Controls for Gaming › Section 138.18 - Vendor Access Badges

Current through Register 1525, July 5, 2024
(1) A system of
			 internal controls submitted by a gaming licensee in accordance with
			 205
			 CMR 138.02 shall include provisions related
			 to vendor access badges. Access badges may be issued to personnel of a gaming
			 vendor and non-gaming vendor licensed or registered in accordance with
			 205 CMR
			 134.00:
Licensing and Registration of
			 Employees, Vendors, Junket Enterprises and Representatives, and Labor
			 Organizations
or a Sports Wagering vendor licensed or registered in
			 accordance with
			 205 CMR
			 234.00:
Sports Wagering Vendors
who
			 in the course of providing their goods or services require access to a
			 restricted area of the gaming establishment. Access badges shall be issued by
			 the security department of the gaming licensee upon a verification of the
			 identification of the specific employee with at least two forms of
			 identification, at least one of which must be a government issued photo
			 identification, and the employee's work schedule. Each access badge shall be
			 effective only for the term of the service to be provided, issued on a daily
			 basis after confirmation of identity, and shall be surrendered to the security
			 department at the end of each day.
(2) The access badge shall contain the
			 following information:
(a) A prominent space
			 to allow the insertion of the name of the specific person to whom it is issued
			 and identify the vendor employer;
(b) The date and time of issuance by the
			 security department;
(c) Name and
			 access badge number of issuing security officer; and
(d) A sequential number reflecting the number
			 of total badges issued at that gaming establishment that is to be recorded in
			 both an onsite IEB and security department access badge log book or
			 database.
Code of Massachusetts Regulations › 205 CMR - MASSACHUSETTS GAMING COMMISSION › Title 205 CMR 138.00 - Uniform Standards of Accounting Procedures and Internal Controls for Gaming › Section 138.19 - Count Rooms; Physical Characteristics; Count Protocols

Current through Register 1525, July 5, 2024
(1) A gaming licensee shall have one or more
			 rooms to be known as a "count room" specifically designated, designed, and used
			 for counting the contents of table drop boxes, and slot drop boxes containers.
			 If a gaming licensee's system of internal controls provides for counts of the
			 contents of slot drop buckets and slot drop boxes in a different room from the
			 room where the table drop boxes and slot cash storage boxes are counted, that
			 latter shall be known as the "soft count room", and the former shall be known
			 as the "hard count room".
(2) A
			 system of internal controls submitted by a gaming licensee in accordance with
			 205
			 CMR 138.02 shall include a description of all
			 equipment used in the counting and recording process and all other systems used
			 for purposes related to the counting of gross revenue and shall otherwise
			 comport with the requirements of
			 205
			 CMR 138.19.
(3) A gaming licensee shall design and
			 construct each count room to provide maximum security with, at a minimum, the
			 following security measures:
(a) A metal door
			 installed on each entrance and exit equipped with a lock which shall be
			 maintained and controlled by the security department;
(b) An alarm device, which audibly signals
			 the surveillance, security departments, and the on-site IEB office whenever a
			 count room door is opened;
(c) A
			 light system, which illuminates one or more lights in the surveillance
			 department and at each count room door, for purposes of maintaining constant
			 surveillance on the entrance and exits to the count room;
(d) Closed circuit television cameras wired
			 to the surveillance department capable of, but not limited to, the following:
1. Video monitoring of the entire count
			 process; and
2. Continuous
			 video-monitoring of the interior of the count room, including storage cabinets
			 or trolleys used to store drop boxes, slot drop containers, and emergency drop
			 boxes.
(e) For the soft
			 count room only, microphones wired to the surveillance department for audio
			 monitoring of the entire count process. Any room that is wired for audio
			 monitoring shall have, conspicuously posted on the entrance and the walls
			 within, a notice indicating that the room is subject to such
			 monitoring.
Code of Massachusetts Regulations › 205 CMR - MASSACHUSETTS GAMING COMMISSION › Title 205 CMR 138.00 - Uniform Standards of Accounting Procedures and Internal Controls for Gaming › Section 138.20 - Possession of Firearms

Current through Register 1525, July 5, 2024
(1) The system of
			 internal controls submitted by a gaming licensee in accordance with 205 CMR
			 138.02 shall include a policy prohibiting any person from possessing a firearm
			 within or upon the premises of a gaming establishment. If the gaming licensee
			 learns that an individual possesses a firearm within or upon the premises of a
			 gaming establishment, the gaming licensee must immediately notify an official
			 within the on-site office of the IEB and the individual violating the policy
			 shall be removed from the premises of the gaming establishment by officers
			 assigned to the Gaming Enforcement Unit. Thereafter, the gaming licensee shall
			 promptly, and in any event no later than 48 hours of such removal, or violation
			 of the policy, notify the Chief of the Gaming Enforcement Division of the
			 Massachusetts Attorney General's Office.
(2) Notwithstanding
			 205
			 CMR 138.20(1), the following
			 individuals may, in the course of their official duties, possess a firearm
			 within or upon the premises of a gaming establishment:
(a) A member of the Massachusetts State
			 Police assigned to the Gaming Enforcement Unit;
(b) A law enforcement officer of the host
			 community police department assigned to work at the gaming establishment
			 pursuant to the memorandum of agreement required to be executed in accordance
			 with M.G.L. c. 23K, § 6(f);
(c) An official who is specifically
			 authorized to do so by the commission or the IEB; and
(d) A federal law enforcement
			 officer.
Code of Massachusetts Regulations › 205 CMR - MASSACHUSETTS GAMING COMMISSION › Title 205 CMR 138.00 - Uniform Standards of Accounting Procedures and Internal Controls for Gaming › Section 138.21 - Protection of Minors and Underage Youth

Current through Register 1525, July 5, 2024
The system of internal controls submitted by a gaming licensee
				in accordance with 205 CMR 138.02:
Licensee's System of Internal
				Controls
shall include the internal policies and procedures as
				required in
				205 CMR
				150.00:
Protection of Minors and Underage
				Youth
and
				205 CMR
				250.00:
Protection of Minors and Underage
				Youth from Sports Wagering.
Code of Massachusetts Regulations › 205 CMR - MASSACHUSETTS GAMING COMMISSION › Title 205 CMR 138.00 - Uniform Standards of Accounting Procedures and Internal Controls for Gaming › Section 138.22 - Critical Incident Preparedness Plan

Current through Register 1525, July 5, 2024
The system of internal controls submitted by a gaming licensee
				in accordance with
				205
				CMR 138.02 shall include a detailed critical
				incident preparedness plan to enhance the prevention of, preparedness for, and
				response to critical incidents, including without limitation natural disasters,
				workplace violence, dangerous substance, and active shooter crisis incidents.
				This plan shall include a training component which is designed to enhance
				awareness of pre-incident indicators and describe actions to take to prevent
				and prepare for potential crisis incidents. This plan also shall include an
				action plan that describes the gaming establishment's preplanning and
				coordination for a series of activities and procedures involving the gaming
				licensee's management and security personnel; the commission on-site officials;
				the on-site responding Massachusetts State Police personnel; the responding
				local, county, state law enforcement personnel; EMS and other first responder
				personnel, all in response to potential or actual critical incidents. The
				gaming licensee shall review its crisis preparedness plan annually. The gaming
				licensee's submission shall be evaluated in terms of its adequacy to assure
				that reasonable preparation and steps have been taken to ensure public safety,
				inter-agency crisis communication, tactical coordination, site facility
				identification and pre-staging, which as a whole, shall serve to maximize the
				protections afforded to the public, patrons, employees, law enforcement
				officers, and first responders and maximize the efficacy of first responder
				actions in emergent critical incident situations.
Code of Massachusetts Regulations › 205 CMR - MASSACHUSETTS GAMING COMMISSION › Title 205 CMR 138.00 - Uniform Standards of Accounting Procedures and Internal Controls for Gaming › Section 138.23 - Drop Boxes for Table Games; Gaming Table Slot Cash Storage Boxes

Current through Register 1525, July 5, 2024
(1) A secure, tamper-resistant container
			 known as a "drop box" shall be attached to each gaming table and any other
			 gaming device at which currency, coupons, or other items of value are accepted
			 by the gaming establishment. The system of internal controls submitted by a
			 gaming licensee in accordance with
			 205
			 CMR 138.02 shall include:
(a) Specifications for the construction and
			 material composition of drop boxes and housing, identification of the asset
			 number or serial number to be used on gaming equipment, and whether the asset
			 number will be imprinted on such equipment electronically or
			 permanently.
(b) A detailed plan
			 identifying which of the gaming licensee's department(s) will be involved in
			 handling the table drop. The plan must include at least one key gaming employee
			 on the drop team and shall also include the following:
1. Identification of the department having
			 primary responsibility for the drop;
2. An outline of the responsibilities of all
			 gaming employees involved in handling the drop;
3. A chain of command in the event the gaming
			 licensee uses multiple departments to handle the drop; and
4. A chain of command in the event the gaming
			 licensee uses multiple departments to handle the count
			 responsibilities.
(c) A
			 detailed procedure for independent verification of the count as performed in
			 accordance with
			 205
			 CMR 138.19. The procedure shall include:
1. Separation of duties such that the person
			 performing the daily of the counting machine shall not also perform the duties
			 to determine the final numbers;
2.
			 Procedures to be followed in the event unaccounted currency is found in
			 accordance with
			 205
			 CMR 138.33(7) and (8);
			 and
3. Procedures governing the use
			 and redemption of both valid and invalid coupons.
(d) A detailed variance and discrepancy
			 procedure to be followed in the event the final count does not balance. The
			 procedure shall include:
1. Identification of
			 the department responsible for reporting the drop to the Bureau and a timeline
			 for when that reporting is due; and
2. The count procedure to be followed in the
			 event the gaming licensee's count machines are not functioning.
3. A detailed schedule of table drop and how
			 often it will be performed, including a procedure for the removal of drop boxes
			 from table games.
(e) A
			 procedure for the storage of unused drop box locks. The procedure shall
			 include:
1. The location where emergency drop
			 boxes will be stored;
2. The
			 location where spare drop boxes will be stored; and
3. Identification of the person or department
			 responsible for replacement and storage of drop box locks.
Code of Massachusetts Regulations › 205 CMR - MASSACHUSETTS GAMING COMMISSION › Title 205 CMR 138.00 - Uniform Standards of Accounting Procedures and Internal Controls for Gaming › Section 138.24 - Cashiers' Cage; Satellite Cages; Master Coin Bank; Coin Vaults

Current through Register 1525, July 5, 2024
The system of internal controls submitted by a gaming licensee
				in accordance with
				205
				CMR 138.02 shall include policies and
				procedures relative to the cashiers' cage, satellite cages, master coin banks
				(if any), and coin vaults (if any) that incorporate, at a minimum, the
				following:
(1) Each establishment
			 shall have on or immediately adjacent to the gaming area a physical structure
			 known as a cashiers' cage (cage) to house the cashiers and to serve as the
			 central location in the gaming area for the main bank, the marker bank, the
			 kiosk bank, and the chip bank, which shall be responsible for the following
			 pursuant to
			 205
			 CMR 138.29 and
			 205
			 CMR 138.24:
(a) The custody of the cage inventory
			 comprising currency including cash, patrons' deposits, coin, patron checks,
			 gaming chips and plaques, and of forms, documents, and records normally
			 associated with the operation of a cage;
(b) The approval, exchange, redemption, and
			 consolidation of patron checks received for the purposes of gaming;
(c) The receipt, distribution, sale and
			 redemption of gaming chips and plaques;
(d) The issuance, receipt and reconciliation
			 of imprest funds used by slot attendants in the acceptance of currency and
			 coupons from patrons in exchange for currency;
(e) The issuance, receipt and reconciliation
			 of imprest chip funds and currency used by chippersons in the acceptance of
			 coin, currency, slot tokens and coupons from seated poker patrons in exchange
			 for chips; and
(f) Such other
			 functions normally associated with the operation of a cage.
Code of Massachusetts Regulations › 205 CMR - MASSACHUSETTS GAMING COMMISSION › Title 205 CMR 138.00 - Uniform Standards of Accounting Procedures and Internal Controls for Gaming › Section 138.26 - Keys for Dual Locks; Gaming Licensee-controlled Keys and Locks; Notice to the IEB and Surveillance Department upon Malfunction and Repair, Maintenance or Replacement

Current through Register 1525, July 5, 2024
(1) Any key,
			 locking mechanism or locking system that is required by
			 205 CMR
			 138.00 shall be subject to review and approval by the
			 IEB. Such key shall be capable of unlocking the locking device on no more than
			 one type of secure box, compartment or location used or maintained within the
			 gaming establishment.
(2) A system
			 of internal controls submitted by a gaming licensee in accordance with
			 205
			 CMR 138.02 shall include a process for
			 obtaining, reproducing, inventorying and identifying each controlled key,
			 locking mechanism, or locking system and setting forth the procedure by which
			 the key, locking mechanism, or locking system shall be controlled. Such
			 internal controls shall, at a minimum, include an enumeration of those
			 incidents which would be considered to compromise the security of any part of
			 the gaming establishment.
(3) The
			 types of secure boxes, compartments or locations that require a unique key,
			 locking mechanism, or locking system shall include, without limitation, the
			 following:
(a) Drop boxes;
(b) Slot drop containers;
(c) Trolleys to transport drop boxes from
			 gaming tables to a secure location;
(d) Trolleys or cabinets used to transport or
			 store, respectively, slot cash storage boxes;
(e) Count room entrance and exit
			 doors;
(f) Compartments housing
			 slot drop buckets containers;
(g)
			 Areas in which slot cash storage boxes are located;
(h) Compartments housing microprocessors or
			 other control units controlling progressive meter(s) for progressive slot
			 machines;
(i) Locations housing a
			 computer that controls a progressive payout wager system for gaming tables
			 offering a progressive payout wager; and
(j) Storage cabinets or trolleys for
			 unattached slot drop boxes.
Code of Massachusetts Regulations › 205 CMR - MASSACHUSETTS GAMING COMMISSION › Title 205 CMR 138.00 - Uniform Standards of Accounting Procedures and Internal Controls for Gaming › Section 138.28 - Gaming Day

Current through Register 1525, July 5, 2024
A system of internal controls submitted by a gaming licensee in
				accordance with
				205
				CMR 138.02 shall specify the hours of
				operation for the gaming establishment and incorporate a "gaming day" for
				accounting purposes that begins at 6:00 A.M. and ends the following day at 5:59
				A.M.
Code of Massachusetts Regulations › 205 CMR - MASSACHUSETTS GAMING COMMISSION › Title 205 CMR 138.00 - Uniform Standards of Accounting Procedures and Internal Controls for Gaming › Section 138.29 - Accounting Controls for the Cashiers' Cage, Satellite Cages, Master Coin Bank and Coin Vaults

Current through Register 1525, July 5, 2024
(1) The system of
			 internal controls submitted by a gaming licensee in accordance with
			 205
			 CMR 138.02 shall detail the responsibilities
			 and functions of the main bank, which shall include:
(a) Receipt of cash, value chips, winning
			 Sports Wagering tickets, gaming vouchers, jackpot payout slips, and personal
			 checks received for gaming purposes from cage cashiers in exchange for
			 cash;
(b) Receipt of cash from the
			 count room;
(c) Preparation of the
			 overall cage reconciliation and accounting records, and independent
			 verification of all bank assets by the main banker;
(d) Preparation of the daily bank deposit for
			 cash, cash equivalents, counter checks, and personal checks;
(e) Issuance, receipt, and reconciliation of
			 imprest funds used by slot attendants; and
(f) Receipt of unsecured currency and
			 vouchers.
A copy of the cage cashiers' count sheets and documentation
				shall be sent to the gaming licensee's accounting department.
Code of Massachusetts Regulations › 205 CMR - MASSACHUSETTS GAMING COMMISSION › Title 205 CMR 138.00 - Uniform Standards of Accounting Procedures and Internal Controls for Gaming › Section 138.31 - Procedure for Accepting Cash and Coupons at Gaming Tables

Current through Register 1525, July 5, 2024
The system of internal controls submitted by a gaming licensee
				in accordance with
				205 CMR
				138.02 shall include procedures for accepting
				cash and coupons at gaming tables, including:
(a) Whether a dealer accepting cash at a
			 gaming table will fan out the cash face up or face down;
(b) The method by which cash of each
			 denomination shall be placed on the game table;
(c) A provision that coupons may only be
			 accepted at a gaming table on even money wagers;
(d) Rules related to coupon use, if any;
			 and
(e) Procedures related to the
			 issuance of promotional chips.
Code of Massachusetts Regulations › 205 CMR - MASSACHUSETTS GAMING COMMISSION › Title 205 CMR 138.00 - Uniform Standards of Accounting Procedures and Internal Controls for Gaming › Section 138.32 - Table Game Drop Boxes, Transport to and from Gaming Tables; Storage Boxes

Current through Register 1525, July 5, 2024
The system of internal controls submitted by a gaming licensee
				in accordance with
				205 CMR
				138.02 shall include:
(a) Specifications related to the material
			 and construction of the drop box and housing as well as the construction and
			 security of drop carts.
(b) The
			 system of internal controls submitted by a gaming licensee in accordance with
			 205 CMR
			 138.02 shall include detailed procedures
			 regarding transport of the drop from the gaming floor to the count room. These
			 procedures shall include:
1. When the drop
			 will take place;
2. Which
			 department(s) will handle the drop;
3. How many days per week the drop will take
			 place;
4. Which department(s) will
			 be accountable for the drop boxes during pickup from the gaming floor and be
			 responsible for the verification form;
5. Which department(s) will have keys to
			 access the game table, outside door, and cash door, and at what time such areas
			 will be accessed;
6. A requirement
			 that the drop team and the count team have separate access keys as well as a
			 requirement that each include a minimum of two security members;
7. A process governing drop boxes for
			 unopened pits or games;
8. The
			 route that will be taken through the gaming establishment; and
9. A requirement that the boxes be secured
			 during all stages of transport.
Code of Massachusetts Regulations › 205 CMR - MASSACHUSETTS GAMING COMMISSION › Title 205 CMR 138.00 - Uniform Standards of Accounting Procedures and Internal Controls for Gaming › Section 138.34 - Procedures for Acceptance of Tips or Gratuities from Patrons

Current through Register 1525, July 5, 2024
(1) In accordance with M.G.L. c. 23K, §
			 25(g), no key gaming employee or any other gaming employee who serves in a
			 supervisory position shall solicit or accept a tip or gratuity from a player or
			 patron in the gaming establishment where the employee is employed.
(2) In accordance with M.G.L. c. 23K, §
			 25(g), a dealer may accept tips or gratuities from a patron at the table game
			 where such dealer is conducting play provided, however, that such tips or
			 gratuities shall be placed in a pool for distribution among other dealers. A
			 system of internal controls submitted by a gaming licensee in accordance with
			 205 CMR
			 138.02 shall include policies and procedures
			 governing the manner in which tips and gratuities shall be set aside for the
			 dealer pool as well as the manner of distribution among dealers, which shall,
			 at a minimum, incorporate the following principles:
(a) At their election, the dealers shall be
			 responsible for the collection, counting, and distribution of the tips and
			 gratuities;
(b) The gaming licensee
			 shall cooperate in the collection, counting, and distribution process
			 undertaken by the dealers, and shall provide surveillance, cashier, payroll and
			 other systems necessary for the administration and security of the
			 process;
(c) Tips shall be
			 calculated on a weekly basis, unless the dealers specifically elect to
			 calculate the tips on a daily basis, and shall be distributed based on time
			 spent dealing;
(d) The policies and
			 procedures shall be subject to approval by the dealers in a manner provided by
			 the dealers; and
(e) The policies
			 and procedures shall be in accordance with M.G.L. c. 149, § 152A and other
			 applicable law of the Commonwealth.
Code of Massachusetts Regulations › 205 CMR - MASSACHUSETTS GAMING COMMISSION › Title 205 CMR 138.00 - Uniform Standards of Accounting Procedures and Internal Controls for Gaming › Section 138.35 - Table Inventory; Table Inventory Container; Chip Reserve Compartment

Current through Register 1525, July 5, 2024
(1) The system of internal controls submitted
			 by a gaming licensee in accordance with
			 205 CMR
			 138.02 shall outline the instances in which
			 the table inventory will be changed during the course of a gaming day. Such
			 outline shall include procedures for:
(a)
			 Opening a table;
(b) Fills and
			 credits;
(c) Issuance of chips,
			 currency, or other form of value based on the player's previously-issued credit
			 pursuant to
			 205
			 CMR 138.43; and
(d) Closing a table.
Code of Massachusetts Regulations › 205 CMR - MASSACHUSETTS GAMING COMMISSION › Title 205 CMR 138.00 - Uniform Standards of Accounting Procedures and Internal Controls for Gaming › Section 138.36 - Procedures for Counting Table Inventory, Opening Tables for Gaming, Shift Changes at Gaming Tables, and Closing Gaming Tables

Current through Register 1525, July 5, 2024
The system of internal controls submitted by a gaming licensee
				in accordance with
				205 CMR
				138.02 shall require that the table inventory
				be verified at the start of each day on a table inventory slip form, which
				shall be signed and placed in the drop box. The verification process shall
				include:
(a) Procedures for
			 verification of the accuracy of the bankroll in the opening of the
			 day;
(b) Procedures for inspection
			 of the bankroll;
(c) Procedures for
			 handling discrepancies on the table inventory slip form, including error
			 notification to the department(s) affected by the discrepancy and providing
			 both the correct and incorrect forms along with a manager's
			 signature;
(d) Procedures for
			 removal and verification of gaming stacks;
(e) Procedures for closing a game, including
			 locking and verifying all bankrolls and removing all stacks and amounts from
			 the bankroll.
Code of Massachusetts Regulations › 205 CMR - MASSACHUSETTS GAMING COMMISSION › Title 205 CMR 138.00 - Uniform Standards of Accounting Procedures and Internal Controls for Gaming › Section 138.37 - Procedure for Distributing and Removing Gaming Chips, Coins and Plaques to Gaming Tables

Current through Register 1525, July 5, 2024
A system of internal controls submitted by a gaming licensee,
				in accordance with
				205 CMR
				138.02, shall include procedures relative to
				distributing and removing gaming chips, coins, and plaques to and from gaming
				tables that must include participation of personnel from at least three
				departments with incompatible functions.
Code of Massachusetts Regulations › 205 CMR - MASSACHUSETTS GAMING COMMISSION › Title 205 CMR 138.00 - Uniform Standards of Accounting Procedures and Internal Controls for Gaming › Section 138.38 - Administrative Action

Current through Register 1525, July 5, 2024
(1)
Grounds for Action
. A gaming licensee may be
			 conditioned, suspended, or revoked, or a civil administrative penalty assessed,
			 if it is determined that the gaming licensee has:
(a) failed to abide by any provision of
			 205 CMR
			 138.00;
(b) failed to abide by any provision of
			 M.G.L. c. 23K or M.G.L. c. 23N related to internal controls;
(c) failed to abide by any provision of the
			 gaming licensee's system of internal controls approved in accordance with
			 205
			 CMR 138.02.
Code of Massachusetts Regulations › 205 CMR - MASSACHUSETTS GAMING COMMISSION › Title 205 CMR 138.00 - Uniform Standards of Accounting Procedures and Internal Controls for Gaming › Section 138.41 - Replacement Checks and the Redemption of Counter Checks

Current through Register 1525, July 5, 2024
A system of internal controls submitted by a gaming licensee in
				accordance with
				205
				CMR 138.02 shall include policies and
				procedures relative to replacement checks and the redemption of counter checks
				that contain, at a minimum, provisions for the following:
(1) A listing of the locations where
			 redemptions may occur, and a listing of the types of cash and cash equivalents
			 and third party instruments (subject to the restrictions set forth in
			 205
			 CMR 138.40(2)) that maybe
			 accepted in redemption of a counter check;
(2) A distinction between full redemptions
			 and partial redemptions;
(3)
			 Detailed procedures to:
(a) Process and
			 complete redemptions, and issue replacement checks;
(b) Verify the patron's or agent's
			 identification at the time of completing a redemption;
(c) Maintain a written record and complete
			 the appropriate forms used to record the redemption, including the specific
			 information contained on said form(s) and the form(s) signature requirements so
			 as to assign responsibility and accountability over the redemption
			 transaction;
(d) Transfer the
			 appropriate documents to the accounting department (or such other department)
			 for accounting purposes; and
(e)
			 Process payments received through the mail, wire transfer, or electronic fund
			 transfer.
Code of Massachusetts Regulations › 205 CMR - MASSACHUSETTS GAMING COMMISSION › Title 205 CMR 138.00 - Uniform Standards of Accounting Procedures and Internal Controls for Gaming › Section 138.42 - Acceptance of Payments Toward Outstanding Patron Checks

Current through Register 1525, July 5, 2024
(1) A gaming licensee may, in its discretion,
			 permit the drawer of an outstanding patron check or any person acting for the
			 benefit of such drawer to deposit cash, cash equivalents, casino checks, slot
			 tokens, gaming chips or gaming plaques with a general cashier for the purpose
			 of having such payment applied to the total or partial redemption of the patron
			 check by the drawer.
(2) A system
			 of internal controls submitted by a gaming licensee in accordance with
			 205
			 CMR 138.02 shall include policies and
			 procedures relative to the acceptance of payments pursuant to
			 205
			 CMR 138.42(1)  which shall,
			 at a minimum, provide for:
(a) A method of
			 documenting or recording the receipt of each such payment, which method shall
			 include, without limitation, the following:
1.
			 The names of the drawer and the person making the payment;
2. The signature of the employee accepting
			 the payment; and
3. The issuance of
			 a receipt to the person making the payment;