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.11 - Slot machine licensee's organization; jobs compendium

Current through Register Vol. 54, No. 28, July 13, 2024
(a) Slot machine licensees' systems of
				  internal controls must, in accordance with sections 1322 and 13A25(c) of the
				  act (relating to slot machine accounting controls and audits; and table game
				  accounting controls and audit protocols) and §
										465a.2 (relating to internal
				  control systems and audit protocols), include organization charts depicting
				  segregation of functions and responsibilities and descriptions of the duties
				  and responsibilities for each position shown on each organization chart. Slot
				  machine licensees shall be permitted, except as otherwise provided in this
				  section, to tailor organizational structures to meet the needs or policies of a
				  particular management philosophy. A slot machine licensee's organization charts
				  must 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, duties and responsibilities so that no employee is
				  in a position to both commit an error or perpetrate a fraud and to conceal the
				  error or fraud in the normal course of the employee's duties.
(3) The performance of all functions, duties
				  and responsibilities in accordance with sound financial practices by qualified
				  personnel.
(4) The areas of
				  responsibility which are not so extensive as to be impractical for an
				  individual to monitor.
(5) A chief
				  executive officer. For the purposes of this section, a "chief executive
				  officer" means the individual located at the licensed facility who is
				  ultimately responsible for the daily conduct of the slot machine licensee's
				  gaming business regardless of the form of business association of the slot
				  machine licensee or the particular title which that individual or any other
				  individual holds. A slot machine licensee's organization chart may also include
				  an assistant chief executive officer who is responsible for the daily conduct
				  of the slot machine licensee's gaming business during the chief executive
				  officer's absence. However, the assistant chief executive officer may not be
				  the department head of one of the departments required under subsection (b).
				  Each supervisor of a department required under subsection (b) shall report
				  directly to the chief executive officer or assistant chief executive officer of
				  the slot machine licensee regarding administrative matters and daily
				  operations. The slot machine licensee's organization charts must designate
				  which positions, in the absence of the chief executive officer and the
				  assistant chief executive officer, shall be designated as having responsibility
				  for the daily conduct of the slot machine licensee's gaming business.