Pennsylvania Code › Title 58 - RECREATION › Part VII - GAMING CONTROL BOARD › Subpart E - Slot Machine, Table Game and Associated Equipment Testing and Control; Accounting and Internal Controls › Chapter 465a - ACCOUNTING AND INTERNAL CONTROLS › Section 465a.25 - Counting and recording of slot cash storage boxes and table game drop boxes

Current through Register Vol. 54, No. 28, July 13, 2024
(a) Prior to
				  commencing gaming operations, a slot machine licensee shall establish a
				  comprehensive system of internal controls addressing the opening, counting and
				  recording of the contents of slot cash storage boxes and table game drop boxes.
				  The internal controls shall be submitted to and approved by the Board under
				  §
										465a.2 (relating to internal
				  control systems and audit protocols) and must include:
(1) A workflow diagram which indicates the
				  location of all equipment used in the count, including tables, baskets and
				  bins, and the flow of all currency and paperwork from the start of the count to
				  the conclusion of the count. The approved workflow diagram shall also be filed
				  with the surveillance department.
(2) A description of all computer equipment,
				  software, files or reports used in the counting and recording process and all
				  other systems, if any, that communicate with that computer equipment. The
				  submission must include:
(i) The names of all
				  revenue files, the names of the employees who have access and what type of
				  access they have to those files.
(ii) Controls to prevent access to any count
				  room information by anyone outside of the count room until the entire count
				  process is concluded.
(3)
				  The procedures for conducting each required count, which must include, at a
				  minimum, the following:
(i) In full view of
				  the surveillance cameras, the contents of each slot cash storage box or table
				  game drop box shall be emptied on the count table and either manually counted
				  separately on the count table or counted in a currency counting machine located
				  in a conspicuous location on, near or adjacent to the count table.
(ii) After the contents of each slot cash
				  storage box or table game drop box have been emptied on the count table, the
				  inside of the slot cash storage box or table game drop box shall be held up to
				  the full view of the surveillance cameras to assure that all contents of the
				  slot cash storage box or table game drop box have been removed, after which the
				  slot cash storage box or table game drop box shall be locked and placed in the
				  storage area.
(iii) The contents of
				  each slot cash storage box or table game drop box shall be segregated by a
				  count team member into separate stacks on the count table by each denomination
				  of currency and by the type of required forms or documents. A slot machine
				  licensee may utilize a machine to automatically sort currency by
				  denomination.
(iv) Mutilated or
				  torn currency shall be separated by denomination and recorded as revenue if the
				  bill includes one entire serial number and one letter and number of the serial
				  number from the other half of the bill.
(v) Mutilated or torn currency that is not
				  recorded as revenue shall be placed in a sealed transparent envelope or
				  container and transferred to the main bank by the main bank cashier or cage
				  supervisor at the end of the count.
(vi) Except as provided in subparagraph
				  (vii), 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 the surveillance cameras. The currency shall then
				  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 verbally or in writing, with that reached by the first
				  count team member.
(vii) A slot
				  machine licensee may aggregate counts by denomination of all currency collected
				  in substitution of the second count required under subparagraph (vi), if the
				  original counts are being performed automatically by a machine that counts and
				  automatically records the value of currency, and the accuracy of the machine
				  has been suitably tested and proven in accordance with subparagraph
				  (viii).
(viii) Currency counting
				  machines utilized to count and strap currency, gaming vouchers and coupons may
				  be used if:
(A) Prior to the start of each
				  slot or table game count, the counting machine is tested in accordance with the
				  procedures contained in the slot machine licensee's internal controls to verify
				  the accuracy of the counting machine.
(B) The counting machine automatically
				  provides two separate counts of the funds at different stages of the count
				  process and, if the separate counts are not in agreement, document the
				  discrepancy.
(C) The counting
				  machine is capable of determining the value of a gaming voucher or coupon by
				  independently examining information printed on the gaming voucher or coupon.
				  The information is used by the counting equipment to either calculate the value
				  internally or obtain the value directly from the gaming voucher system or
				  coupon system in a secure manner. When the gaming voucher system is utilized to
				  obtain the value of a gaming voucher or coupon, the gaming voucher system must
				  perform a calculation or integrity check to ensure that the value has not been
				  altered in the system in any manner since the time of issuance.
(ix) A gaming voucher or coupon
				  deposited in a slot cash storage box or table game drop box from a fully
				  automated electronic gaming table or an electronic wagering terminal shall be
				  counted and included in the calculation of revenue without regard to the
				  validity of the gaming voucher or coupon.
(4) Procedures for scheduled breaks to be
				  taken by the count team members during the count. This submission must also
				  address the use of restroom facilities that are located in the count
				  room.
(5) Procedures governing the
				  proper wearing and immediate inspection of jumpsuits worn by the count team
				  members to ensure that items are not taken from the count room without proper
				  authority and that the jumpsuits have not been altered in any way. The count
				  team is prohibited from removing the jumpsuits from the licensed
				  facility.