South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:18 - GAMING COMMISSION - DEADWOOD GAMBLING › Appendix A - Gaming Internal Control and Revenue Reporting Manual

Current through Register Vol. 51, page 10, July 15, 2024
- Introduction and Scope 168
- Definitions of Selected Gaming Terminology 169
PART I - GAMING INTERNAL CONTROL
Section 100 - Administrative - Organization and
				Control
105 Administrative 174
110 Position Descriptions 176
115 Sample Forms 177
Section 200 - Blackjack
205 General 181
210 Position Descriptions 185
220 Pit Fills 186
225 Pit Credits 188
230 Transfer of Drop Boxes 190
235 Soft Count Procedures 193
240 Key Control 197
245 Accounting Function 198
250 Statistics 199
255 Miscellaneous
260 Sample Forms 200
Section 300 - Poker
305 General 211
310 Position Descriptions 212
320 Rake-Offs 213
325 Buy-Ins 214
330 Even Exchanges 215
335 Shills 216
340 End-of-Shift Procedures 217
345 Transfer of Drop Boxes 218
350 Soft Count Procedures 218
355 Key Control 219
360 Accounting Function 220
365 Miscellaneous
370 Sample Forms 221
Section 400 - Slots
405 General 224
410 Position Descriptions 229
420 Jackpot Payouts 230
425 Hopper Fills and Short Pays 232
427 Ticket Printers 233
430 Transfer of Drop Buckets 235
435 Count and Wrap Procedures 237
437 Hopper Adjustments 241
440 Key Control 242
445 Accounting Function 243
450 Statistics 246
455 Miscellaneous 247
460 Sample Forms 248
Section 500 - Cashier
505 General 271
510 Position Descriptions 272
515 Signatory Ability and Access to Sensitive Areas 273
520 Detail Procedures 274
525 Check Cashing 280
530 Key Control 284
535 Accounting Function 285
540 Miscellaneous
545 Sample Forms 288
Section 600 - Slot Route Operators
605 General 310
610 Position Descriptions 316
620 Jackpot Payouts and Handouts 317
625 Hopper Fills and Short Pays 319
627 Ticket Printers 321
630 Hard Drop Procedures 323
635 Count and Wrap Procedures 326
637 Hopper Adjustments 328
640 Key Control 329
645 Accounting Function 330
650 Statistics 333
655 Miscellaneous 334
660 Sample Forms 335
Section 700 - Electronic Data Processing
700 General 337
PART II - REVENUE REPORTING
Section 1100 - Gaming Statistical
				Reporting
1100 Instructions 341
1105 Monthly Gross Revenue Tax Report 343
1110 Slot Route Location Report 345
Section 1200 - Standard Financial
				Statements
1205 Standard Financial Statements - Forms 346
1210 Instructions 348
Section 1300 - Internal Audits
INTRODUCTION AND SCOPE
The purpose of this manual is to accomplish two primary goals
				as follows:
1. Provide guidance as to the expectations of implementing
				gaming controls of each licensee.
2. Standardize the control process by the utilization of state
				provided gaming control forms and reports.
It is the intention of the South Dakota Commission on Gaming
				that this manual be used as documentation of a licensee's system of control as
				it relates to gaming; a training manual for licensee employees; and a reference
				source for instruction on the various state required forms and reports.
				Throughout the manual there are references to South Dakota Codified Laws (SDCL)
				and the Administrative Rules of South Dakota (ARSD). Copies of the referenced
				materials can be obtained from the South Dakota Commission on Gaming.
As the need arises, revisions to the manual will be forwarded
				to licensee's of record, it is the licensee's responsibility to ensure that
				their manual is updated and accessible to all gaming personnel.
The commission recognizes that due to the limited nature of
				some licensee operations, several of the following procedures and controls will
				be difficult if not impossible to implement. In these instances, it is the
				responsibility of the licensee to make arrangements with the executive
				secretary as to alternative acceptable procedures to be implemented. Even in
				those instances, it will be required that all licensees utilize the state
				provided documentation included herein.
Any suggested revisions, additions or deletions are welcomed
				and should be forwarded in writing to the executive secretary.
DEFINITIONS OF SELECTED GAMING TERMINOLOGY
BANK
(Bankroll) - The inventory of currency,
				coins and chips in the establishment cage, pit area, and slot booths and on the
				playing tables. Used to make change, pay winning bets, and pay slot machine
				jackpots.
BUY-IN
- The amount of money a player must
				present for coins and chips in a poker game. Usually put in a separate drop box
				by the dealer.
CASH LOADS
(Slot Load) - The initial currency,
				coins, chips, and so on issued from a bankroll to a coin-operated gaming
				device.
CASH INVENTORY SHEET
- An itemized list of the
				components that make up the cage accountability.
DAILY CASH SUMMARY
- A detailed reconciliation of
				the beginning and ending cage accountability.
CASHIER CAGE
- A secure work area within the
				establishment for cashiers and a storage area for the establishment's
				bankroll.
CAGE CASHIER
- The custodian of the establishment
				bankroll.
CHIP FLOAT
- The dollar value of chips held by
				customers and other licensees.
CHIPS
- Money substitutes, in various
				denominations, issued by a gaming establishment and used for wagering.
COIN OPERATED GAMING DEVICE
- Any of the variety
				of mechanical or electronic apparatus used in connection with gaming. Includes
				slot machines and electronic video games such as poker, blackjack, and
				keno.
COUNT
- The total funds counted for a particular
				game, coin-operated gaming device, shift, or other period.
DISPENSING MACHINE
- A device used primarily in a
				cashier's cage to dispense fill/credit and jackpot payout/fill slips in
				numerical sequence. If one copy of the jackpot payout/fill slip is retained in
				the machine for accounting, the machine shall be locked.
DROP
-
1. In table games, the total amount of cash, chips, and
				coupons contained in the drop box.
2. In slots, the total amount of money removed from the drop
				bucket and the bills, paper tokens, and casino script removed from the bill
				acceptor boxes.
DROP BOX
- A locked container affixed to the
				gaming table into which the drop is placed. The game type, table number are
				indicated on the box.
DROP BUCKET
- A container located in a cabinet
				beneath a coin-operated gaming device for the purpose of collecting coins and
				tokens from the device.
FILL
- A transaction whereby a supply of chips,
				tokens, or coins are transferred from a bankroll to a table or a coin-operated
				gaming device.
FILL/CREDIT SLIP
- A document evidencing a fill
				or credit.
FOREIGN CHIPS
- Chips that are redeemable for
				money or house chips by other than the issuing establishment.
GAME BANKROLL
(Table bankroll) - The inventory of
				gaming chips and coins stored in the chip tray for each table game. Game
				bankrolls may be under the control of establishment bankroll or under a
				separate general ledger control account.
GROSS GAMING REVENUE
(Win) - The net win from
				gaming activities which is the difference between gaming wins and losses before
				deducting costs and expenses.
HANDLE
- The total amount wagered.
HARD COUNT
- The count of the contents in a drop
				bucket.
HOLD
- (See Gross Gaming Revenue)
HOLD PERCENTAGE
- The relationship of hold to
				drop or handle.
HOPPER
- The mechanism that contains the coins or
				tokens to make payments in a coin-operated gaming device.
IMPREST BANK
- A bank, fixed or mobile, where the
				total dollar value of the combination of chips, tokens, and currency does not
				fluctuate. Examples of a mobile imprest bank are a change cart, slot route
				operator vehicle, or any imprest bank not located inside a cashier cage.
JACKPOT PAYOUT
- The portion of a jackpot paid by
				slot personnel. The amount is usually determined as the difference between the
				total posted jackpot amount and the coins paid out by the machine. May also be
				the total amount of the jackpot.
JACKPOT PAYOUT/FILL SLIP
- A form on which a
				jackpot paid by slot personnel is recorded, or a document which records a fill
				to a slot machine.
KEY CONTROL LEDGER
- A ledger that authorized
				personnel sign to receive keys to sensitive areas, such as drop boxes, safe
				deposit boxes, count room, and cashier's cage.
LAMMER
- A type of chip that is placed on a poker
				table to indicate that the amount of currency designated thereon has been given
				to the supervisor to obtain that amount of chips in order to replenish the
				chips in the chip tray.
LIMIT
- The minimum or maximum amount that a
				customer may wager at a particular table.
LOAD
- Coins or tokens put into a hopper or
				included in a table tray.
MASTER GAME SHEET
- A form used to record, by
				shift, each table game's win or loss. This form reflects the opening and
				closing table inventories, the fills and credits, coupons used, and the drop
				amount transferred to the cashier cage by the count team.
METER
- A mechanical apparatus in a coin-operated
				gaming device. Must record the number of coins wagered, the number of coins
				dropped, the number of coins paid out to winning players, and the number of
				jackpots paid.
METER READING SUMMARY
- A report reflecting the
				meter readings on coin-operated gaming devices. The number is recorded prior to
				the removal of the drop bucket from the cabinet.
OPENER/CLOSER
- A two part form on which the
				table inventory at the end of a shift is recorded. The copy is used as a closer
				for that shift, the original is kept in the chip inventory and used as an
				opener when the next shift begins.
PAYOFF
- The amount paid out on a winning
				wager.
PIT
- An area in an establishment enclosed or
				encircled by gaming tables.
PROGRESSIVE SLOT MACHINES
- A slot machine, with
				a payoff indicator, in which the payoff increases as it is played.
RAKE OFF
(Rake) - A commission charged by the
				house for maintaining or dealing a poker game.
REQUEST FOR FILL/CREDIT
- A prenumbered, two-part
				document prepared by a pit boss to authorize the preparation of a fill or
				credit slip.
SHILL
- A player provided by or employed by a
				retail licensee who only bets money provided by the retail licensee as to
				promote poker play.
SHORT PAY
- A payoff from a coin-operated gaming
				device that is less than the listed amount.
SLOT FILL
- The coins placed in a hopper.
SLOT MACHINE LOAD
- The initial slot fill.
SLOT SUPERVISOR
- An individual with
				responsibility for a slot area and jackpot payouts.
SOFT COUNT
- The count of the contents in a drop
				box.
SOFT COUNT CARD
- A document prepared by the
				count team to record the amount of cash, by denomination, in a drop box.
SPORTS WAGERING MANAGER
- A key employee of a
				licensed operator or a qualified employee of a sports wagering provider,
				responsible for the operation of sports wagering and final approval of all odds
				established on any wager made.
TABLE CHIPS TRAY
- A container used to hold coins
				and chips at a gaming table.
TABLE INVENTORY
(Table Load) - The total coins
				and chips at a table.
THEORETICAL HOLD
- The intended hold percentage
				or win of an individual coin-operated gaming device as computed by reference to
				its payout schedule and reel strip settings.
TOKENS
- A coinlike money substitute, in various
				denominations, negotiable only in a particular establishment, and designed as a
				substitute of U.S. minted coins. Originally used to replace silver dollars
				needed for slot machine play.
VAULT
- A secure area, besides a cashiers cage,
				within the establishment where backup of excess quantities of currency, coin,
				and chips are stored. Funds are transferred to and from the vault as
				needed.
VOUCHERS
- This term is used to describe Paper
				Tokens and Hopper Tickets that are printed from a ticket printer on a slot
				machine. Preprinted tickets called Casino Script are also included in this
				term.
WRAP
- The procedure of wrapping coins. May also
				refer to the total amount or value of the wrapped coins.
PART I
GAMING INTERNAL CONTROL
ADMINISTRATIVE - ORGANIZATION AND CONTROL
SECTION 105 - ADMINISTRATIVE
REF
NARRATIVE
105.1
The following is the system of administrative and
							 accounting controls for gaming operations instituted at
							 ________________________. (Fill in name of licensee)
105.2
The objective of this system of internal accounting
							 control is to provide reasonable assurance as to the safeguarding of assets and
							 reliability of financial records.
105.3
The Accounting Department is responsible for complete
							 analysis and reporting of all gaming revenue from the source documents through
							 the general ledger to the required city, county, state, and federal tax returns
							 and financial reports. Certain forms in this manual are required to be filed
							 and retained by the accounting department. If the licensee does not have a
							 secure area to place the forms which are to go to accounting, alternative
							 locations can be substituted. These locations must provide access to the forms
							 only by the owners and/or accounting personnel. The licensee must receive
							 written approval from the executive secretary for this alternative
							 location.
105.4
A key employee or owner is on the premises whenever
							 wagering is being conducted, unless the licensee has received written
							 permission from the executive secretary regarding an alternative
							 arrangement.
105.5
An independent public certified accounting firm,
							 licensed in the State of South Dakota will perform ____________ (audit, review,
							 or compilations required by the executive secretary) of the books and records
							 of the company at a prescribed time period or when so required by the executive
							 secretary. (ARSD 20:18:22:10)
105.6
Repealed.
105.7
Gaming revenue shall only be collected and counted at
							 times which have been previously submitted to the Executive Secretary. The
							 times are reported on the "Gaming Revenue Collection and Count Schedule." Any
							 unscheduled drop or count MUST be reported to the Commission office in advance.
							 (ARSD 20:18:12.01:12)
105.8
All gaming documents shall be completed in pen.
							 Corrections are made by drawing a single line through the error and writing in
							 the correction. All corrections are to be initialed by the individual making
							 the correction. Corrections to gaming documents that require more than one
							 signature also require at least two sets of initials on changes.
105.9
Prior to each hard/soft count, the currency counter
							 will be tested with a predetermined amount of bills to verify the accuracy of
							 the device. The following procedures will be followed:
1. The currency counter is to be tested with a
							 predetermined number of bills.
2. Count team member counts each denomination with
							 currency counter and orally tells the recorder the number of bills for each
							 denomination.
3. After orally verifying the amount for each
							 denomination, the recorder logs the number on the bill validator summary or
							 soft count card.
4. (Hard) count team members repeat steps 3 and 4
							 until all boxes have been counted for retail licensee.
5. At the conclusion of the counting for each retail
							 license the second count team member or the recorder must recount each
							 denomination for the entire drop, thus fulfilling the second physical count
							 requirement. This total should compare with the amount calculated on the soft
							 count card or bill validator summary.
105.10
When an imprest bank is used, it shall be counted
							 before and after its use and documented on a cash inventory form to verify that
							 the amount has not fluctuated. If a mobile imprest bank is used it shall be
							 locked and secure at all times.
105.11
All sequentially numbered critical forms that are
							 requisitioned from the executive secretary are documented on the prenumbered
							 forms control log which requires date, starting and ending number, date of
							 issuance, and signature of person issuing the form.
ADMINISTRATIVE - ORGANIZATION AND STRUCTURE
SECTION 110 - POSITION DESCRIPTIONS
REF
TITLE
NARRATIVE
110.1
Owner/Operator
The Owner/Operator is _______________________
							 (name), and is responsible for operations of the entire property; attainment of
							 long-term growth; delegates portions of the duties and responsibilities to
							 appropriate management personnel; determines that all operations and activities
							 are conducted in accordance with company policy and applicable state and
							 federal law; has the authority to hire and terminate departmental personnel.
							 All owner/operators must be licensed as such with the South Dakota Commission
							 on Gaming.
110.2
Gaming Manager
The Gaming Manager is ________________________
							 (name), and is responsible to establish and monitor overall operating policy
							 for the gaming operation; monitors games activity for adherence to company
							 policy and state regulations; and has the authority to hire and terminate
							 departmental personnel. This person must be licensed as a key employee. (SDCL
							 42-7B-22.1)
110.3
Controller/Bookkeeper
The Controller/Bookkeeper is ______________________
							 (name), and is responsible for the care and custody of company funds,
							 securities, and records; administers and generally supervises all accounting
							 functions of the company; analyzes financial statements and submits related
							 reports to the state as required. This also includes any person who performs
							 the accounting functions as stated in Sections 245, 360, 445, 535, and 645.
							 This person must be licensed as either a key or support employee. Any person
							 who performs accounting functions cannot participate in any gaming transactions
							 or activities (i.e., Shift or Floor Supervisor duties, fills, jackpots, slot
							 tech, cashier, dealer, pit personnel, recorder on the count team, etc.) as
							 those are separate functions that shall be segregated for security
							 reasons.
ADMINISTRATIVE - ORGANIZATION AND STRUCTURE
SECTION 115 - SAMPLE FORMS
GAMING REVENUE COLLECTION AND COUNT
				SCHEDULE
SEE ATTACHED
Description:
Two-part form
Top copy (white) filed with Commission on Gaming
Second copy (yellow) retained by licensee
SOUTH DAKOTA COMMISSION ON GAMING
696 Main Street, 2nd
				Fl
Deadwood, SD 57732
Click
				to view image
ADMINISTRATIVE - ORGANIZATION AND STRUCTURE
SECTION 115 - SAMPLE FORMS
SURVEILLANCE SYSTEM QUALITY REVIEW LOG
SEE ATTACHED
Click
				to view image
BLACKJACK
SECTION 205 - GENERAL
REF
DESCRIPTION
ARRATIVE
205.1
Pit Access
Access to the Blackjack table area is restricted to
							 employees of the Pit Department and Security who are licensed by the Commission
							 on Gaming.
205.2
Table Box Storage
Table drop box racks or cabinets for empty and full
							 drop boxes are located in the ____________________________ (indicate location).
							 The keys to the drop box racks or cabinets for empty and full drop boxes are
							 retained in the __________________ (indicate key location). The issuance and
							 receipt of these keys requires entries in a key log for signature date and time
							 in a key log. When the keys are returned for storage in the
							 ______________________, they are placed in _____________________. Access to the
							 Cashier area is limited to those specified in this document.
205.3
Empty Table Box Control
Empty table drop boxes for each shift are locked in
							 a table drop box rack or cabinet. Each rack or cabinet has a separate lock to
							 control physical access. Access to each lock is controlled through the use of a
							 key. The key to each empty table drop box rack is located at the _____________
							 (indicate location). These empty table drop boxes are transferred to the gaming
							 tables by ___________________ (indicate personnel) prior to the start of each
							 shift. The only individuals authorized to obtain the keys to the empty table
							 drop box rack or cabinet are Soft Count Team Members, General Managers, and
							 Slot Drop personnel. Access to the key requires that the individual receiving
							 the key records time and date out, and their signature in the key control
							 ledger which is located at the ___________________ (indicate location). When
							 the key is returned, the cashier accepts custody and responsibility for the
							 empty table drop box rack or cabinet key by recording key identification and
							 time and date in and by signing the key control ledger and placing the key in
							 _______________________ (indicate location).
205.4
Full Table Box Control
Full table drop boxes for each shift are locked in
							 the full table drop box storage rack or cabinet. These full drop boxes are
							 transferred from the gaming tables and placed in the table drop box storage
							 rack or cabinet at the end of each shift. The key to the full table drop box
							 section is located at the ___________________________ (indicate location).
							 Access to the key requires that the individual receiving the key records time
							 and date out and signs the key control ledger located at the
							 _____________________ (indicate location). When the key is returned,
							 __________________ (indicate personnel) accepts custody and responsibility for
							 the full table drop box storage cabinet key by recording key identification and
							 time and date in and by signing the key control ledger and placing the key in
							 __________________ (indicate location).
205.5
Drop Box Marking
All drop boxes are: 1) marked with a number
							 corresponding to a to a permanent number on the table; 2) marked to indicate
							 game and shift; 3) marked in such a manner as to be clearly visible at a
							 distance of 20 feet. (ARSD 20:18:15:36.01)
205.6
Card Supply Control
The unused cards are locked in _____________________
							 (indicate location). All unused cards are inspected by the Owner/Operator or
							 Gaming Manager prior to being placed into play on the respective table.
							 Subsequent disposition of used cards is the responsibility of the
							 Owner/Operator. (ARSD 20:18:19:02 and 20:18:19:06)
205.7
Policies
Cross fills or even money exchanges between tables
							 are prohibited. Fills and credits are transferred to and from the cashier only
							 by personnel who are independent of the transaction. Access to keys and locked
							 boxes or storage areas are limited to only those people specified in
							 writing.
205.8
Forms Control
1. Request for Fills/Credits
All unissued requests for fills/credits are stored
							 and maintained by the Cashier. In order to obtain a request for fills/credits,
							 a Gaming Manager or Pit Boss must request a full book from the Cashier. Access
							 to request for fills/credits is limited to the Gaming Manager or Pit Boss by
							 locking the request for fills/credit in a pit podium or cabinet.
2. Fill and Credit Slips
a. All Fill and Credit Slips are prenumbered
							 utilizing the alphabet. Only one series at a time is issued and used.
b. The Fill and Credit Slips are inserted and locked
							 into writing machines. All slips are utilized in numerical sequence.
c. Fill and Credit Slips are requisitioned from the
							 Executive Secretary as needed. These slips are documented on the prenumbered
							 forms control log which require date, starting and ending number, date of
							 issuance, and signature of person issuing the fill and credit slips. The fill
							 and credit slips are then issued to the cage and inserted into the fill and
							 credit dispensing machine. Slips not inserted into the fill and credit
							 dispensing machine are stored in the Accounting Office with the Owner/Operator,
							 Gaming Manager, Controller/Bookkeeper, or Key Employee on duty having access to
							 the key to the stored forms. If an alternative storage location is needed, the
							 licensee must receive written approval from the Executive Secretary.
d. When the Controller/Bookkeeper or Gaming Manager
							 participate in the Soft Count, the Controller/Bookkeeper or Gaming Manager may
							 not serve as the count team recorder.
e. When a Gaming Manager acts as a Runner, this
							 individual is precluded from acting as a Pit Boss who authorizes the
							 fill/credit.
f. All fill and credit slips are accounted for after
							 use by the Accounting Personnel. An investigation is performed to determine the
							 reason(s) and responsibility for the loss of any fill or credit slips. The
							 investigation is documented in a report which is submitted to the Executive
							 Secretary for action as appropriate.
205.9
Voids
When a fill or credit slip is voided, the Cashier
							 clearly marks "void" across the face of the original and yellow copy, and the
							 Cashier drops the original and yellow copy in the accounting paperwork lock box
							 for retention and accountability.
BLACKJACK
SECTION 210 - POSITION DESCRIPTIONS
REF
TITLE
NARRATIVE
210.1
Owner/Operator
The Owner/Operator is _________________________ (name)
						  and is responsible for operations of the entire property; attainment of
						  long-term growth; delegates portions of the Owner's/Operator's duties and
						  responsibilities to appropriate management personnel; determines that all
						  operations and activities are conducted in accordance with company policy and
						  applicable state and federal law; and has the authority to hire and terminate
						  departmental personnel. All owners/operators must be licensed as such with the
						  South Dakota Commission on Gaming.
210.2
Gaming Manager
The Gaming Manager (key employee) is
						  _____________________ and is responsible to establish and monitor overall
						  operating policy for the Gaming Operator; monitors games activity for adherence
						  to company policy and state regulations; and has the authority to hire and
						  terminate departmental personnel. This person must be licensed as a key
						  employee (SDCL
						  42-7B-22.1).
210.3
Pit Boss
The Pit Boss's responsibility is to issue cards and
						  direct and supervise personnel where required and observe table action;
						  instruct personnel on table assignments; change charts, review irregularities;
						  arbitrate customer disputes arising from table play; maintain proper loads on
						  tables with fills and credits; oversee or count table inventory at the end and
						  beginning of each shift; view drop box removal at established times; and submit
						  all reports as required. A list of authorized Pit Bosses is filed with the
						  Executive Secretary. (ARSD 20:18:08:02.01)
210.4
Blackjack Dealer
The Black Jack Dealers' responsibility is to handle
						  buy-ins, make payoffs, and deal cards. A list of authorized Blackjack Dealers
						  is filed with the Executive Secretary. (ARSD 20:18:08:02.01)
210.5
Runners
Runners are responsible for the transfer of fill and
						  credit documents and chips to and from the Cashier. A list of authorized
						  runners is filed with the Executive Secretary. (ARSD
						  20:18:08:02.01)
BLACKJACK
SECTION 220 - PIT FILLS
REF
NARRATIVE
220.1
The following procedures are performed when a request
						  for fill is needed in the pit: (ARSD 20:18:15:32)
1. A Pit Boss determines that a table needs a fill,
						  obtains a "request for fill/credit" slip, and completes the following
						  information: Date, time, shift, game, table number, denomination, amount of
						  chips and total. (Unissued 2-part "request for fill/credit" books are
						  maintained by the Cashier and are only issued at the request of the
						  pit.)
2. The Pit Boss calls a Runner, they both sign the
						  original "request for fill/credit," and places the original (white) on the
						  table.
3. The Runner transports duplicate (yellow) "request
						  for fill/credit" to Cashier area and gives to Cashier.
4. The Cashier reviews "request for fill/credit" for
						  proper authorization and initials form as performing this review.
5. The Cashier calls the Gaming Manager on large
						  amounts informing them of the table number and amount to fill.
6. The Cashier prepares "fill/credit" slip and counts
						  chips using the duplicate (yellow) "request for fill/credit" as a reference and
						  maintains duplicate (yellow) "request for fill/credit".
7. The "fill/credit" slip utilized is a two-part form
						  pre-numbered as supplied by the Commission on Gaming and contains the same
						  number on all parts. The forms are used in a continuous numerical series and
						  are printed in a form utilizing the alphabet and only in one series at a time.
						  The Cashier simultaneously prepares two parts indicating the following
						  information: date, shift, game, table number, denomination, amount of chips,
						  and total.
8. The Cashier signs both copies of the "fill/credit"
						  slip, indicating that the chips and fill slips match the information recorded
						  on duplicate (yellow) "request for fill/credit."
9. The Cashier gives the chips to the Runner, who
						  verifies the chips and compares to "fill/credit" slip and "request for
						  fill/credit" to insure they agree and signs the "fill/credit" slips in the
						  presence of Cashier.
10. The Cashier dispenses original (white) and second
						  part (yellow) of the "fill/credit" slip from the dispensing machine. The
						  cashier maintains possession of the second part (yellow copy) of both the
						  "request for fill/credit" and "fill/credit" slips.
11. The Runner transports chips and the original
						  (white) "fill/credit" slip to pit and gives to Pit Boss.
12. The Pit Boss verifies chips and compares to
						  "fill/credit" slip. The Pit Boss accompanied by the Runner transports those
						  items to the table as designated on "fill/credit" slip and places items on the
						  table next to the Dealer employed at the table.
13. The Pit Boss signs "fill/credit" slip.
14. The Dealer breaks chips down and counts them in
						  full public view prior to placing in table rack and compares amounts to those
						  listed on the "request for fill/credit" and "fill/credit slips.
15. The Dealer signs "fill/credit" slip.
16. The Dealer places chips in table rack. Deposits
						  the original (white) "fill/credit" slip and original (white) "request for
						  fill/credit" in the table drop box.
17. The Cashier compares and staples second part
						  (yellow) "request for fill/credit" to second part (yellow) of "fill/credit"
						  slip and files until the end of the shift. At the end of the shift, the Cashier
						  totals the fills, credits, and enters totals on the daily cash summary
						  report.
BLACKJACK
SECTION 225 - PIT CREDITS
REF
NARRATIVE
225.1
The following procedures are performed when a credit is
						  needed to the pit: (ARSD 20:18:15:33)
1. The Pit Boss determines that a table needs a
						  credit, obtains a 2-part "request for fill/credit" form and completes the
						  following information: Date, time, shift, game, table number, denomination,
						  amount of chips, and total. (Unissued 2-part "request for fill/credit" forms
						  are maintained by the Cashier and are only issued at the request of the
						  pit).
2. The Pit Boss signs the "request for fill/credit"
						  and calls a Runner who takes the slips to the table.
3. The Dealer counts out the requested credit in full
						  public view and compares amounts to the "request for fill/credit", then signs
						  the slips.
4. The Runner verifies the chips and/or coins to be
						  transported and then signs the slips. The Runner then takes the duplicate
						  "request for fill/credit" and the funds to the Cashier. The original "request
						  for fill/credit" remains on the table as evidence of the funds being
						  transported.
5. The Cashier counts and compares the chips received
						  and signs the copy (yellow) of the "request for fill/credit," indicating
						  agreement with the amount stated, this copy is retained in the cage.
6. The Cashier then prepares a two part "fill/credit"
						  slip with the following information: specifying credit slip, date, time, shift,
						  game, table number, denomination, amount of chips, and total.
7. The Cashier signs the "fill/credit" slips,
						  indicating that the chips received and the credit slips match the information
						  recorded on the duplicate (yellow copy) of the "request for fill/credit." The
						  Runner also signs the "fill/credit" slips at this time.
8. The Cashier dispenses original (white) and second
						  part (yellow) of the "fill/credit" slip from the dispensing machine. The second
						  part (yellow) is retained with the Cashier's shift paperwork.
9. The Cashier gives the original (white) copy of the
						  "fill/credit" slip to the Runner who transports it to the pit and gives to Pit
						  Boss.
10. The Pit Boss and Dealer both verify that the
						  amount on the original (white) slips agree. They then sign the original (white)
						  copy of the "fill/credit" slip.
11. The Dealer then deposits the original (white)
						  slips in the table drop box.
BLACKJACK
SECTION 230 - TRANSFER OF DROP BOXES
(ARSD 20:18:15:35)
REF
NARRATIVE
230.1
1. The Pit Boss records time and date out, reason for
						  obtaining key, and signs pit access key log at Cashier area and obtains key for
						  the empty drop box rack or cabinet from the Cashier.
2. The Cashier initials the pit access key log as
						  issuer upon release of empty table drop box rack or cabinet key.
3. The Pit Boss summons a Runner to acquire empty drop
						  boxes, gives the Runner the key to the empty table drop box rack or
						  cabinet.
4. The Runner and Pit Boss enter the area where the
						  empty drop box racks or cabinets are located.
5. The Runner unlocks empty drop box rack or cabinet;
						  removes empty drop boxes for coming-on shift from empty drop box rack or
						  cabinet; locks empty drop box rack or cabinet.
6. Pit Boss and Runner leaves storage area.
7. Runner returns the key to the empty drop box rack
						  or cabinet to the Pit Boss.
8. The Pit Boss returns the empty drop box rack or
						  cabinet key to the Cashier.
9. The Cashier records time and date in, and initials
						  the pit access key log as receiver.
10. The Pit Boss records time and date, reason for
						  acquiring drop box release key and signs pit access key log for drop box
						  release key.
11. The Cashier initials the pit access key log as
						  issuer upon release of the drop box release key.
12. The Runner transports empty drop boxes to the pit
						  area, placing each box next to the appropriate table; advises Pit Boss
						  (going-off shift) when empty boxes are in place.
13. A. If the table is being shut down the off-going
						  Pit Boss counts each table's inventory; enters on the "Opener/Closer" and
						  signs. The slips are then separated and the "closer" (white) is dropped in the
						  drop box. The "opener" (yellow copy) is placed in the locked chip tray until
						  the table is opened up again.
B. If this is a shift change the off-going Pit Boss
						  counts each table's inventory; enters on the "Opener/Closer" and signs. The
						  on-coming Pit Boss, in the presence of the off-going Pit Boss, counts each
						  table's inventory comparing it to the entries on the "Opener/Closer";
						  reconciles any differences immediately; signs, places closer (white) in each
						  table's drop box prior to its removal from the table; temporarily retains the
						  "Opener" (yellow copy).
14. The off-going Pit Boss and Runner, after "Closers"
						  (white copy) are placed in drop boxes, removes drop boxes for each table by
						  unlocking with drop box table release key and immediately replaces each with an
						  empty drop box for the next shift. Both verifies replacement drop box is
						  securely locked into place.
15. The on-coming Pit Boss places "Opener" (yellow
						  copy) in table's empty drop box for all tables which are open. For tables which
						  are not open the "Opener" (yellow copy) is locked in the chip tray until the
						  table is opened, at which time the "Opener" (yellow copy) is dropped in the
						  empty drop box.
16. The Pit Boss returns the drop box release key to
						  the Cashier.
17. The Cashier records time and date in, and signs
						  the pit access key log as receiver.
18. The Pit Boss records time and date out, reason for
						  obtaining key, and signs the pit access key log at the Cashier area to obtain
						  key for the full table box rack or cabinet.
19. The Cashier initials the pit access key log upon
						  release of full table box rack or cabinet.
20. The Runner and Pit Boss transports drop boxes
						  taken from the table(s) directly to the storage area.
21. The Runner opens full drop box storage rack or
						  cabinet.
22. The Runner places drop boxes taken from the
						  table(s) in the drop box storage rack or cabinet.
23. The Runner locks full drop box storage rack or
						  cabinet.
24. The Pit Boss and Runner leaves the storage
						  area.
25. The Pit Boss returns the full drop box storage
						  rack or cabinet key to the
Cashier
.
26. The Cashier records time and date in, and signs
						  the pit access key log.
27. The persons authorized to remove the drop boxes
						  from each are precluded from having access to the drop box contents keys during
						  the transfer of the boxes.
BLACKJACK
SECTION 235 - SOFT COUNT PROCEDURES
(ARSD 20:18:15:36)
REF
NARRATIVE
235.1
Soft Count room personnel start the count at a time
						  designated by the Controller/Bookkeeper and reported to the Executive Secretary
						  by using the form provided by the commission. (ARSD 20:18:12.01:12)
235.2
There will be no extraneous items, such as purses,
						  magazines, newspapers, etc., in the count room.
235.3
The Soft Count is performed by a minimum of two
						  persons. (ARSD 20:18:15:36) A licensee must notify the executive secretary of
						  persons authorized to participate in the count. (ARSD
						  20:18:12.01:12)
235.4
Access to stored drop boxes, full or empty, is
						  restricted to authorized Members of the drop and Count Teams.
235.5
Access to the count room during the count is restricted
						  to Members of the drop and Count Teams, excluding observers, supervisors for
						  resolution of problems, and authorized maintenance people.
235.6
The Count Team Leader and Count Team are under the
						  direct control of the Controller/Bookkeeper and are independent with respect to
						  the pit department. Count Team Members are rotated on a routine basis as
						  feasible; the same two individuals are not on the Count Team more than four
						  consecutive counts.
235.7
All moneys are removed from the count room at the end
						  of the count and transferred to the custody of the Cashier.
235.8
Master games sheets are written in ink. Any error is
						  lined out and correction written above. Two Count Team Members will initial all
						  corrections.
235.9
Additionally, if the grand total is changed on the
						  master games it must be approved and initialed by the Cashier who accepts the
						  funds.
235.10
The following details the Soft Count procedures:
1. The Count Team Leader obtains any/all documentation
						  required to perform count.
2. The Count Team Leader obtains the following keys
						  just prior to entering the secured count room:
a. Keys to drop box storage racks or cabinets.
b. Drop box release key.
c. Drop box contents key.
3. The Count Team Leader signs pit access key log and
						  obtains keys to enter count room from Cashier.
Keys to open count room are under the control of the
						  Cashier. The pit access key log is maintained with the key which indicates date
						  and time issued, date and time returned, signature of person authorized to
						  obtain key and type of key and reason for obtaining key.
4. The Count Team enters count room and shuts and
						  locks the door to the count room. Count Team consists of a Count Team Leader
						  and one or more counters.
5. The Count Team Members unlock the storage racks or
						  cabinets in the count room and remove boxes with all Count Team Members present
						  and begin to count.
6. The Count Team member (opener) obtains one locked
						  drop box from rack or cabinet and unlocks box. Keys remain on table and in full
						  view when not in use.
7. The Count Team member (opener) opens the drop box
						  in view of the other team member(s) and empties and counts the contents on
						  count table.
8. The Count Team member (opener) shows empty drop box
						  to camera and Count Team Leader. Count Team Leader acknowledges verbally that
						  box is empty.
9. The Count Team member (opener) ensures that the
						  drop slot is open and relocks the drop box placing both keys on the table and
						  then places box back into storage rack or cabinet.
10. The Count Team Leader and Count Team member sort
						  "fill/credit" slips, "request for fill/credit" slips, "opener/closer" slips,
						  coupons, and any other items from moneys in drop box.
11. Original (white) "request for fill/credit" slips
						  and original (white) "fill/credit" slips are matched or otherwise reconciled by
						  the Count Team to verify that the dollar amounts for the shift are
						  identical.
12. Fills and credits are recorded on the Master Games
						  Sheet and examined for correctness.
13. The opening/closing table inventory forms are
						  examined and recorded on the master games sheet.
14. The total face value of coupons used must be
						  recorded on the credit "in" portion of the master game sheet. Fifty percent of
						  the total face value is recorded on the "out" column on the master game sheet.
						  (ARSD 20:18:20.02:03 or 20:18:22:23)
15. Fill slips, credit slips, and all other forms,
						  other than cash, are given to Count Team recorder for filing. Cash is stacked
						  in the center of the count table prior to sorting. No sorting until all money
						  is stacked in the center of the table.
16. All currency is then sorted by denomination by one
						  count member, and the amounts by denomination are recorded on the count card by
						  the recorder. The total count per count card is calculated and compared to a
						  second total physical count performed by a second Count Team member. If the
						  amounts agree, the total count of currency is recorded as the drop amount for
						  that particular table on the master games sheet.
(Steps 6-16 are repeated for each drop box which is to
						  be counted during each soft count process.)
17. At the end of the count for each shift, moneys
						  counted for that shift are agreed by the verifier and the Count Team
						  Leader.
18. At the completion of the count for each shift, all
						  Count Team Members sign the Master Games Sheets attesting to the accuracy of
						  the count.
19. Two Count Team Members relock storage racks or
						  cabinets containing empty drop boxes. At the end of count, the Count Team
						  Leader returns keys to the Cashier.
20. The Count Team delivers moneys counted to Cashier
						  and team member observes Cashier count drop.
21. The Cashier signs, in ink, the master games sheets
						  to attest to the accuracy of the moneys delivered and received, and RETURNS the
						  Master Games Sheet to Team Leader.
22. The Count Team Leader returns count room key to
						  Cashier and signs pit key access log.
23. All documents from drop boxes and all documents
						  generated in the count (master game sheets, fill, credits, and all forms, etc.)
						  are transmitted directly to accounting.
IN NO CASE
will these
						  documents be accessible to Cashier personnel.
BLACKJACK
SECTION 240 - KEY CONTROL
REF
NARRATIVE
240.1
All sensitive keys relating to the Pit Department are
						  controlled through the pit access key log which indicate the
						  following:
1. Date of issuance
2. Time of issuance
3. Signature of individual receiving key
4. Key number
5. Reason for removal of key
6. Initials of individual issuing key
7. Date of return
8. Time of return
9. Initials of individual accepting return of
						  key
10. Comments
Restricted access is achieved by maintaining a list of
						  those persons authorized to obtain each key with the pit access key
						  log.
240.2
The following keys are maintained in a locked drawer or
						  cabinet in the indicated location:
KEY
LOCATION
1. Count room
Cashier
2. Racks or cabinet for full drop boxes
Cashier
3. Racks or cabinet for empty drop boxes
Cashier
4. Drop box table release key
Cashier
5. Drop box content key
Cashier
6. Table tray cover key
Pit
BLACKJACK
SECTION 245 - ACCOUNTING FUNCTION
REF
NARRATIVE
245.1
At the end of each shift all reports and supporting
						  forms are forwarded to accounting.
245.2
Accounting personnel then perform the
						  following:
1. Recalculates win/loss by table then total for each
						  shift; compare to Master Games Sheet; examine Master Games Sheet for proper
						  signatures.
2. Matches the original (white) with the copy (yellow)
						  of fill/credit slips, accounts for numerical sequence from shift-to-shift;
						  traces amounts and serial numbers to entries on master games sheet; examines
						  fill/credit slips for signature as appropriate.
3. Arranges fill/credit slips in numerical sequence;
						  files fill/credit slips.
4. Files Opener/Closer; request for fill/credit; soft
						  count card; and master games sheet.
5. On a timely and periodic basis, prepares a Master
						  Table Games Summary with information from the master games sheet and reviews
						  data input for reasonableness.
6. Immediately investigates to determine reason for
						  out-of-balance condition.
7. Posts pit data to income and sales journal; posts
						  totals to general ledger at month-end; files Master Table Games
						  Summary.
245.3
The Controller/Bookkeeper investigates any missing
						  Fill/Credit Slips. The Controller/Bookkeeper then produces a report explaining
						  the cause of loss and responsibility.
245.4
The Owner/Operator or the Gaming Manager, in
						  conjunction with the appropriate personnel, investigate any large or unusual
						  fluctuations in the Master Games Sheet.
245.5
Key features of the reports generated are the reporting
						  of the drop and win amounts by table for each game. Such statistics are
						  generated by shift, by day, cumulative month-to-date, cumulative
						  quarter-to-date, and cumulative year-to-date. (ARSD 20:18:22:04)
BLACKJACK
SECTION 250 - STATISTICS
REF
NARRATIVE
250.1
Statistical game records are maintained for each game
						  reflecting the drop and win by table. These statistics are maintained by shift,
						  by day, cumulative month-to-date, cumulative quarter-to-date and cumulative
						  year-to-date.
250.2
This information is prepared by accounting and reviewed
						  by management on at least a monthly basis.
250.3
Repealed.
250.4
Repealed.
BLACKJACK
SECTION 260 - SAMPLE FORMS
REF
NARRATIVE
260.1
The following is a list of state authorized and
						  provided forms:
SDCG FORM
DESCRIPTION
SDCGF-1
Request for Fill/Credit Slip
SDCGF-2
Fill/Credit Slip
SDCGF-3
Opener/Closer Table Inventory Form
SDCGF-4
Soft Count Card
SDCGF-5
Master Games Sheet
SDCGF-6
Pit Access Key Log
SDCGF-7
Pre-Numbered Forms Control Log
260.2
Samples of each are provided on the following
						  pages.
REQUEST FOR FILL/CREDIT SLIP
Click
				to view image
Description:
Two-part form
Top copy (white) dropped in box
Bottom copy (yellow) filed with Cashier
Form pre-numbered
FILL/CREDIT SLIP
Click
				to view image
Description:
Two-part form
Top copy (white) dropped in box
Bottom copy (yellow) filed with Cashier
Form pre-numbered
OPENER/CLOSER TABLE INVENTORY
OPENER/CLOSER TABLE INVENTORY
Click
				to view image
Description:
Two-part form
Top copy (Closer) filed in drop box at end of shift
Bottom copy (Opener) filed in drop box beginning of
				shift
Form pre-numbered
SOFT COUNT CARD
Click
				to view image
Description:
One-part card
Filed with master game sheet
No number on form
MASTER GAMES SHEET
SEE ATTACHED
Click
				to view image
PIT ACCESS KEY LOG
SEE ATTACHED
Click
				to view image
PRENUMBERED FORMS CONTROL LOG
SEE ATTACHED
PRENUMBERED FORMS CONTROL LOG
LICENSEE:________________
Click
				to view image
POKER
SECTION 305 - GENERAL
REF
DESCRIPTION
NARRATIVE
305.1
Table Banks
All card table banks are maintained on an imprest
							 basis. The card table banks are used for the purpose of making change or
							 handling player buy-ins and all table bank moneys are maintained in the table
							 chip tray.
305.2
Policy
A Poker Dealer may not wager in a game the Poker
							 Dealer is dealing. Retail licensees and employees shall be permitted to act as
							 a shill in the establishment where employed if supervision is otherwise
							 provided. (ARSD 20:18:12.01:01)
305.3
Rake-Off
The Pit Boss monitors and supervises the poker
							 activity to insure compliance with company policies. One of these employees
							 will be present at all times the card game is operating. The maximum rake-off
							 percentage, buy-in or other fee charged, the number of raises allowed, the
							 monetary limit of each raise and the amount of ante are posted and clearly
							 legible at the table(s).
305.4
Tips
Tips received by a Poker Dealer are displayed in an
							 obvious manner and are tapped against the table in order to call attention to
							 the Pit Boss. The tip is then placed in the Poker Dealer's shirt
							 pocket.
305.5
Card Supply
The unused cards are locked in
							 ____________________________ Control (indicate location). All unused cards are
							 inspected by the Owner/Operator or Gaming Manager prior to being placed into
							 play on the respective table. Subsequent disposition of used cards is the
							 responsibility of the Owner/Operator. (ARSD 20:18:19:02 and
							 20:18:19:06)f
POKER
SECTION 310 - POSITION DESCRIPTIONS
REF
DESCRIPTION
NARRATIVE
310.1
Owner/ Operator
The Owner/Operator is _______________________ (name)
							 and is responsible for operations of the entire property; attainment of
							 long-term growth, delegates portions of the Owner's/Operator's duties and
							 responsibilities to appropriate management personnel; determine that all
							 operations and activities are conducted in accordance with company policy and
							 applicable state and federal law; has the authority to hire and terminate
							 departmental personnel. All owner/operators must be licensed as such with the
							 South Dakota Commission on Gaming.
310.2
Gaming Manager
The Gaming Manager is
							 _____________________________and is responsible to establish and monitor
							 overall operating policy for the Gaming Operator; monitors games activity for
							 adherence to company policy and state regulations; and has the authority to
							 hire and terminate departmental personnel. This person must be licensed as a
							 key employee. (SDCL
							 42-7B-22.1)
310.3
Pit Boss
A list of authorized Pit Bosses is filed with the
							 Executive Secretary. The Pit Boss's responsibility is to issue cards and direct
							 and supervise personnel where required and observe table action, instruct
							 personnel on table assignments; change charts, review irregularities; arbitrate
							 customer disputes arising from table play; maintain proper loads on tables with
							 fills and credits; oversee or count table inventory at end and beginning of
							 shift; view drop box removal at established times; and submit all reports as
							 required.
310.4
Poker Dealer
A Poker Dealer handles buy-ins; collects rakes-off,
							 buy-ins, or other fees; deals cards and verifies transfers from Cashier; makes
							 even money exchanges between table banks and Cashier.
310.5
Poker Shill
A Poker Shill promotes poker play in card room in
							 accordance with company policy and South Dakota Commission on Gaming
							 Regulations and is responsible for the money extended to them at the beginning
							 of their shift.
POKER
SECTION 320 - RAKE OFFS
REF
NARRATIVE
320.1
Each card table has one table drop box with the drop
							 slot located at least two inches to the right of and even with the top right
							 corner of the table tray, with a cover over the drop slot.
320.2
The on-coming Poker Dealer counts down the imprest
							 balance of the table chip tray taking responsibility for the game. This
							 procedure is observed by the Pit Boss.
320.3
The Poker Dealer deals cards in accordance with
							 company policy and rakes off a portion of the sums wagered for the hand in an
							 obvious manner after each round of betting and places on the cover of the drop
							 slot. Rake-offs do not exceed 10% of the sums wagered for a hand.
320.4
The Poker Dealer immediately releases drop slot cover
							 at the conclusion of the hand and the moneys fall directly into the card table
							 drop box.
320.5
Gross Revenue Computation. For each poker game, gross
							 revenue equals all money received by the licensee as compensation for
							 conducting the game. A licensee may not include either shill win or loss in
							 gross revenue computations. (ARSD 20:18:22:12)
POKER
SECTION 325 - BUY INS
REF
NARRATIVE
325.1
Sales and exchanges of chips/cash are only made prior
							 to beginning of the hand or after the winner is declared.
325.2
The following procedures are performed when a patron
							 requests to buy-in to a game:
1. A player requests to make buy-in and gives the
							 chips and/or cash to the Poker Dealer.
2. A Poker Dealer exchanges cash for chips from table
							 tray, places cash in table tray.
3. The Poker Dealer then gives the chips to the
							 player.
POKER
SECTION 330 - EVEN EXCHANGES
REF
NARRATIVE
330.1
When the card table banks need to be replenished with
							 chips, an exchange for cash/ chips is made by using lammers. (ARSD
							 20:18:16:46.01)
1. The dealer advises the Pit Boss that chips are
							 needed and must ask for a specific amount of chips.
2. The supervisor obtains the necessary combination
							 of lammers and gives to the dealer who places them on a conspicuous place on
							 the table.
3. The dealer removes the necessary currency from the
							 imprest bank and gives to the Pit Boss.
4. The Pit Boss takes this currency to the cashier
							 cage and purchases the appropriate amount of chips and transports these chips
							 to the dealer.
5. The dealer verifies the amount of chips is the
							 amount that was requested.
6. Upon verification the pit boss must then retrieve
							 the lammers from the table.
7. The Pit Boss must store the lammers in a secured
							 place accessible only by persons who supervise the dealers.
POKER
SECTION 335 - SHILLS
REF
NARRATIVE
335.1
Poker Shills are identified upon a player's request.
							 A sign clearly legible in the poker room states, "South Dakota gaming
							 regulations allow the use of shills. Shills shall be identified by management
							 upon request." A list of all Poker Shills is maintained by the
							 Cashier.
335.2
Poker Shills can only wager with chips or coin. All
							 advances to and winnings of a Poker Shill are only utilized for wagering in
							 card games or turned in to the Cashier at the conclusion of play.
335.3
No more than a combination of three shills may play
							 in a card game.
335.4
The procedures used to issue and turn-in shill moneys
							 are as follows:
1. Each initial advance made by the Cashier to a
							 Poker Shill is evidenced by a shill check-out form which indicates amount,
							 date, shift, shill's name, signature, signature of the Pit Boss and signature
							 of the Cashier evidencing approval.
2. The Poker Shill turns-in to the Cashier the entire
							 amount of chips and coins in their possession from the winnings or losses and
							 signs check-out form.
3. The Cashier counts down the amount turned in by
							 the shill, makes entry on shill check-out form, initials entry and places
							 turn-in to cashier bank; totals shill checkout form and enters the amount on
							 the Cashier's record of shill win/losses.
Any Poker Shill winnings are subtracted from shill
							 losses and winnings over the amount of losses are turned into the Cashier at
							 the end of the shift.
4. The Cashier maintains shill check-out forms until
							 end of shift.
5. The amount of shill losses or wins are accounted
							 for through the general ledger via the Cashier's daily summary and are not used
							 in the determination of poker revenue for South Dakota Gaming Tax purposes.
							 Large or unusual shill losses or winnings are reported to the Owner/Operator or
							 Gaming Manager, who should investigate.
POKER
SECTION 340 - END-OF-SHIFT PROCEDURES
REF
NARRATIVE
340.1
The Poker Dealer counts down table chip tray on open
							 games and agrees to imprest balance as verified by Pit Boss (on-coming and
							 off-going). Records the amount on the Opener/Closer Table Inventory Form and
							 signs.
340.2
The Pit Boss both on-coming and off-going count down
							 unused table banks on closed games to ensure that the imprest balance agrees to
							 a copy of "Opener/Closer" Table Inventory Form prepared upon close of table
							 game.
340.3
The original (white) "Opener/Closer" Table Inventory
							 Form upon signature of off-going and on-going pit boss is placed in table drop
							 box. The second copy (yellow) is placed in table drop box after table drop has
							 been replaced with empty drop box.
340.4
Card table banks, when the tables are not in use, are
							 locked or returned to the Cashier. The Pit Boss is issued a key to the poker
							 table tray locks. A log is maintained on the keys for the table tray cover by
							 the Cashier.
POKER
SECTION 345 - TRANSFER OF DROP BOXES
SECTION 350 - SOFT COUNT PROCEDURES
REF
NARRATIVE
345.1
The procedures for the collection of Poker drop boxes
							 and the count of the contents
350.1
thereof comply with the internal control standards
							 applicable to the pit drop boxes as discussed at Blackjack, Sections 230 and
							 235.
POKER
SECTION 355 - KEY CONTROL
REF
NARRATIVE
355.1
The procedures for key control are part of the
							 internal control procedures applicable to key controls for Blackjack. See Black
							 Jack, Section 240.
POKER
SECTION 360 - ACCOUNTING FUNCTION
REF
NARRATIVE
360.1
At the end of each shift all reports and supporting
							 forms are forwarded to accounting.
360.2
Accounting personnel then perform the
							 following:
1. Verifies win by table for each shift and examines
							 Master Games Sheet for proper signatures.
2. Files Opener/Closer; soft count card and Master
							 Games Sheet.
3. On a timely and periodic basis, prepares a Master
							 Table Games Summary with information from the master games sheet and reviews
							 data input for reasonableness.
4. Immediately investigates to determine reason for
							 out-of-balance condition.
5. Posts pit data to income and sale journal; posts
							 totals to general ledger at monthend; files Master Table Games
							 Summary.
360.3
The Owner/Operator or the Gaming Manager, in
							 conjunction with the appropriate personnel investigate any large or unusual
							 fluctuations in the Master Games Summary Report.
360.4
Key features of the reports generated are the
							 reporting of the drop (win) amounts by table for each game. Such statistics are
							 generated by shift, by day, cumulative month-to-date, cumulative
							 quarter-to-date, and cumulative year-to-date.
POKER
SECTION 370 - SAMPLE FORMS
REF NARRATIVE
370.1
The following is a list of state authorized and
						  provided forms:
SDCG FORM #
DESCRIPTION
SDCGF - 10
Poker Shill Check Out form
SDCGF - 3
Opener/Closer Table Inventory Form
370.2
Samples of each are provided on the following
						  pages
POKER
SECTION 370 - SAMPLE FORMS
POKER SHILL CHECK-OUT FORM
Click to view
				image
Description:
One-part form
Filed with Cashier
Form pre-numbered
OPENER/CLOSER TABLE INVENTORY FORM
SEE BLACKJACK - SECTION 260
SLOTS
SECTION 405 - GENERAL
REF
DESCRIPTION
NARRATIVE
405.0
Slot Machine Access
Upon all access to machine, the machine access log is
							 to be completed and returned to the inside of the machine upon securing the
							 door. A coin from the hopper must be retained before locking the door. This
							 coin is used to play off the door open light on top of the machine. If a
							 winning combination of more than five coins is hit when playing off the door
							 open light, place the coins paid out into the hopper. Record the number of
							 coins paid out of the slot machine on the slot machine access card (SDCGF12)
							 inside the machine.
405.1
Drop Cabinet Access
Access to the Slot Drop Cabinets is controlled by a
							 key maintained by the Cashier. The key is controlled by the use of a key
							 control log. The slot drop cabinet key is only removed from the Cashier by the
							 drop team leader prior to the transfer of the slot drop. The Drop Team Leader
							 records time and date out and signs the Slot Access Key log when checking the
							 key out. This key is immediately returned to the Cashier after the slot drop is
							 completed. The Cashier records key identification and date and time in and
							 signs the Slot Access Key log when the key is returned.
405.2
Theoretical Hold
The
theoretical hold
for each machine is
							 maintained by the Controller. On a monthly basis, a report is generated which
							 shows the deviation from theoretical hold for each machine. This report is
							 reviewed by the Owner/Operator/Controller/Accountant and/or the Gaming Manager.
							 Accounting investigates any unusual statistical fluctuations. Unusual
							 statistical fluctuations are considered +10% or -10% from the hold percentage
							 for the previous period. All documentation must be maintained for at least five
							 years. (ARSD 20:18:17:33)
405.3
Foreign Tokens
Foreign tokens
in the slot machine drop
							 buckets are sorted and segregated from regular house tokens and negotiable
							 currency during the hard count. It is a violation of federal treasury laws to
							 utilize any tokens other than house tokens for reuse.
405.4
Counting Machines
The
coin counting machine
is tested by
							 two Hard Count Team Members prior to the count of any denomination. The amount
							 of coins tested and signatures of Count Team Members is documented on the slot
							 drop-summary report.
405.5
Policies
A general policy is followed that access to keys and
							 locked cabinets or counting areas is limited to only those people specified in
							 writing.
405.6
Forms Control
Jackpot Payout/Fill Slip
1. All Payout/Fill Slips are prenumbered utilizing
							 the alphabet; only one series at a time is issued and used.
2. The Payout/Fill Slips are inserted into dispensing
							 machines. All slips are utilized in numerical sequence.
3. Payout/Fill Slips are requisitioned from the
							 Executive Secretary as needed. These slips are documented on the prenumbered
							 forms control log which requires date, starting and ending number, date of
							 issuance, and signature of person issuing the jackpot payout/fill slip. These
							 slips are then issued to the cage and inserted into the payout/fill dispensing
							 machine. The slips not inserted into the payout/fill dispensing machine are
							 stored in the Accounting Office with the Owner/Operator, Gaming Manager,
							 Controller/Bookkeeper, or Key Employee on duty having access to the key to the
							 stored forms. If an alternative storage location is desired, the licensee must
							 receive written approval from the Executive Secretary.
4. When the Controller/Bookkeeper or Gaming Manager
							 participates in the Hard Count, the Controller/Bookkeeper or Gaming Manager is
							 precluded from access to the locked box copies of Jackpot Payout/Fill Slips
							 until after the Hard Count is complete and the Slot Summary Report is sent to
							 the Accounting Department. This person may not act as recorder.
5. All Jackpot Payout/Fill slips are accounted for
							 after use by the Accounting Personnel. An investigation is performed to
							 determine the reason and responsibility for the loss of any Jackpot Payout/Fill
							 slips. The investigation is documented in a report which is submitted to the
							 Executive Secretary for action as appropriate.
405.7
Voids
When a Jackpot Payout/Fill slip is voided, the
							 Cashier clearly marks "void" across the face of the original and two copies,
							 and the Cashier drops the original and two copies in the accounting paperwork
							 lock box for retention and accountability.
405.8
Removal of Machines From Floor
When it is necessary to remove a slot machine from
							 the floor or transfer a machine from one retail location to another, the
							 following procedures must be followed before the removal of the machine:
1. An employee not involved in the removal of the
							 machine reads both the hard and soft meters as required. These meter readings
							 are immediately transferred to accounting.
2. The amounts in the drop bucket and bill acceptor
							 box are transferred to the count room where a count is preformed. (See section
							 435).
3. A hopper adjustment is performed on the hopper
							 contents. (See section 437).
4. Both the hopper load and the amount dropped are
							 transferred and accepted by the cashier.
5. Upon completion of the meter readings, drop
							 process, and counting of the hopper, the machine may be removed from the
							 floor.
Before the removed machine is replaced by another
							 approved gaming device, the commission must be notified and allowed to inspect
							 the device. A gaming device stamp must be placed on the replacement
							 device.
If the removal of a machine is temporary and only for
							 the placement of a tournament machine per § 20:18:14.01, standards two
							 through five as described above do not apply to the removal of the machine. The
							 machine being removed shall be secured off the gaming floor away from the
							 gaming public to a location approved by the commission staff. All other
							 standards of section 405 shall be followed.
405.9
Hopper Adjustments
The initial hopper load is not a fill and does not
							 affect gross revenue computations. (ARSD 20:18:22:12) When making the initial
							 fill write INITIAL FILL on the slip, along with the other required information.
							 The difference between the initial hopper load and the total amount in the
							 hopper at the time of the adjustment must be included as either an addition or
							 subtraction from the gross revenue computation for the month the adjustment was
							 made. Hopper adjustments must be made:
1. at least monthly for each machine;
2. when the denomination is changed for a
							 machine;
3. when moving a machine from one establishment to
							 another location; and
4. when there is a change in ownership or when a
							 business closes.
405.10
Machine Conversions
Written approval must be received from the South
							 Dakota Commission on Gaming prior to a program change. The following
							 information must be included in all requests for approval:
1. location of machine
2. SDCG stamp number
3. serial number
4. the program ID number which is going to be
							 used.
If the conversion is a denomination change or change
							 of location, the licensee must notify the Executive Secretary in writing prior
							 to the change but does not need written approval to change the
							 machine.
405.11
Machine Access
Upon all access into the locked portion of the slot
							 machine, the machine access log must be completed and returned to the inside of
							 the machine upon securing the door. These cards must be retained for not less
							 than five years. (ARSD 20:18:22:08)
405.12
Dual Lock Box
A secured dual lock box which can be accessed by two
							 separate keys, one which is held by the key licensee on duty and one which is
							 held by the cashier. This lock box is used to hold all gaming-related sensitive
							 keys as defined in sections 440.2 and 240.2 that would normally be in the
							 cashier's cage. A key control log must be completed whenever access to this box
							 is gained. In no case may this box be accessed by one person
							 independently.
405.13
Paperwork Lock Box
Each cashier cage must have a secured lock box which
							 may be used to deposit paperwork. The key for this box will be possessed by the
							 operator's accounting department. Only a member of the accounting department
							 will have access to contents of this box or any accounting paperwork
							 lockbox.
The slot supervisor shall take the white copy of the
							 jackpot payout/fill slip to accounting. As an alternative, a secured accounting
							 paperwork lock box can be set up outside the cashier cage where the slot
							 supervisor may immediately drop the jackpot pay-out/fill slips.
If a licensee uses electronic generated jackpot
							 payout/fill slips, the cashier may drop the white copy of the jackpot
							 payout/fill slip into the accounting paperwork lock box because the third copy
							 is secured inside the computer.
SLOTS
SECTION 410 - POSITION DESCRIPTIONS
REF
TITLE
NARRATIVE
410.1
Owner/ Operator
The Owner/Operator is _______________________ (name)
							 and is responsible for operations of the entire property; attainment of
							 long-term growth, delegates portions of the Owner's/Operator's duties and
							 responsibilities to appropriate management personnel; determines that all
							 operations and activities are conducted in accordance with company policy and
							 applicable state and federal law; has the authority to hire and terminate
							 departmental personnel. All owner/operators must be licensed as such with the
							 South Dakota Commission on Gaming.
410.2
Gaming Manager
The Gaming Manager is ____________________________and
							 is responsible to establish and monitor overall operating policy for the Gaming
							 Operator; monitors games activity for adherence to company policy and state
							 regulations; and has the authority to hire and terminate departmental
							 personnel. This person must be licensed as a key employee. (SDCL
							 42-7B-22.1)
410.3
Slot Supervisor
The Slot Shift Supervisor oversees the day-to-day
							 shift personnel.
This individual can verify and approve jackpots and
							 fills.
410.4
Change Person
The Change Person supplies coin to customers and
							 maintains change belt fund at imprest amounts. The change person witnesses
							 jackpot payouts and fills.
410.5
Slot Mechanic
The Slot Mechanic is responsible for maintaining and
							 repairing slot machines. This individual has no authority for jackpot payouts
							 and fills.
410.6
Hard Count Team Leader
The Hard Count Team Leader oversees the hard count.
							 This individual participates and verifies the drop and is responsible for the
							 other Hard Count Team Members and hard count equipment. The Hard Count Leader
							 reports directly to the controller/bookkeeper.
410.7
Hard Count Team Members
The Hard Count Team Members count and wrap the
							 drop.
SLOTS
SECTION 420 - JACKPOT PAYOUTS
(ARSD 20:18:17:28)
REF
NARRATIVE
420.1
When a jackpot requires a manual payout or there is a
							 handpay the following occurs:
1. Customer notifies change person. If the jackpot
							 amount is for an amount of $50,000 or greater, the commission office must be
							 notified prior to awarding the jackpot. A copy of this "Jackpot Payout/Fill"
							 slip must be given to the commission agent verifying the jackpot.
2. The Slot Supervisor visually verifies jackpot
							 lights are lit, symbols appear in proper sequence and that the machine door is
							 locked.
3. The Slot Supervisor witnesses jackpot or handpay
							 and requests amount from Cashier.
4. The Cashier completes "Jackpot Payout/Fill" slip
							 including:
a. Location
b. Date, Time, and Shift
c. Machine number & SDCG stamp number
d. Dollar amount (alpha and numeric)
e. Reel symbols (jackpot only, does not apply to
							 multiline winning combinations)
f. Signatures of at least two employees verifying and
							 witnessing the payout or fill
g. Jackpot payouts over $5,000 require a third
							 signature and verification from the Owner/Operator or Key Employee.
5. The Cashier then signs all three copies of the
							 "Jackpot Payout/Fill" slip.
6. Cashier forwards the cash to Slot Supervisor who,
							 after verifying the funds, signs the slips.
7. The original (white), second part (yellow), and
							 third part (pink) copies of the Jackpot payout/fill slip are dispensed from the
							 dispensing machine. Cashier keeps second part (yellow) copy of the "Jackpot
							 Payout/Fill" for Cashier accountability. The original (white) is taken by the
							 Slot Supervisor along with the funds. A third (pink) is dropped immediately
							 into the accounting paperwork lock box or if not dispensed kept in unbroken
							 sequence in locked dispensing machine.
8. The Slot Supervisor returns to the machine. The
							 customer is paid.
9. The Slot Supervisor then observes customer playoff
							 machine and forwards the original (white) of "Jackpot Payout/Fill" to
							 accounting or drops immediately inside a paperwork lock box located outside the
							 cage.
420.2
If a jackpot is $1,200 or more, an IRS form W-2G
							 Statement of Gambling Winnings is completed by the cashier.
SLOTS
SECTION 425 - HOPPER FILLS AND SHORT PAYS
(ARSD 20:18:17:35)
REF
NARRATIVE
425.1
When a manual pay results from the need to fill the
							 hopper or a short pay, the following occurs:
1. The Slot Supervisor, checks the key out, opens the
							 machine and observes the hopper. If hopper is empty go to step 2. Otherwise
							 frees machine to complete payout. If machine is not jammed, tests payout
							 setting to determine if machine is paying short. If not, go to section
							 425.2.
2. After locking machine, the Slot Supervisor
							 proceeds to Cashier, requests funds and the Cashier fills out the "Jackpot
							 Payout/Fill" including:
a. Location
b. Date, Time, and Shift
c. Machine number &SDCG stamp number
d. Dollar amount (alpha and numeric)
e. Signatures of at least two employees verifying and
							 witnessing the fill
f. Fills over $5,000 require a third signature and
							 verification from the Owner/Op-erator or Key Employee.
3. The Cashier then signs all three copies of the
							 "Jackpot Payout/Fill" slip. Cashier forwards the cash to Slot Supervisor who,
							 after verifying the funds, signs the slips.
4. The original (white), second part (yellow), and
							 third part (pink) copies of the Jackpot payout/fill slip are dispensed from the
							 dispensing machine. Cashier keeps second part (yellow) of the "Jackpot
							 Payout/Fill" for Cashier accountability. The original (white) is taken by the
							 Slot Supervisor along with the funds. A third (pink) is dropped immediately
							 into the accounting paperwork lock box or if not dispensed kept in unbroken
							 sequence in locked dispensing machine.
5. The Slot Supervisor places funds in hopper and
							 turns machine on.
6. The Slot Supervisor observes completion of payout
							 and forwards the original (white) copy of the "Jackpot Payout/Fill" slip to
							 accounting or drops immediately inside a paperwork lock box located outside the
							 cage.
425.2
Upon all access to machine, the machine access log is
							 to be completed and returned to the inside of the machine upon securing the
							 door.
SLOTS
SECTION 427 - TICKET PRINTERS
(ARSD 20:18:17:18.01)
REF
NARRATIVE
427.1
Payment by Ticket Printers.
If the
							 gaming device has a printer that has the means to print a Hopper Ticket or
							 Paper Token, the printer shall print on a ticket and provide the data to a slot
							 monitoring system. This system must have the means to validate a Hopper Ticket
							 or Paper Token. If communication is lost and validation information cannot be
							 sent to the slot monitoring system, the slot machine shall not accept paper
							 tokens and shall only dispense hopper tickets which must be manually redeemed.
							 The information to be printed on the ticket shall include:
a. The value of the credits redeemed in U.S. dollars
							 in numerical form;
b. The name of the casino issuing the hopper ticket
							 or paper token;
c. The time of day the hopper ticket or paper token
							 was printed in twenty-four hour format showing hours and minutes;
d. The date the hopper ticket was printed showing
							 day, month, and year;
e. The expiration date of the hopper ticket or paper
							 token, which is 90 days; no variances may be granted on this expiration
							 date;
f. A number identifying the slot machine that
							 generated the hopper ticket or paper token;
g. A unique validation number or barcode;
							 and
h. A description of any restrictions on the
							 redemption of the hopper ticket or paper token.
427.2
Payment of Paper Tokens.
Paper tokens
							 may be redeemed at the cashier cage or inserted in another slot machine that is
							 capable of accepting these tickets at the casino where the ticket was printed
							 before the expiration date that is printed on the paper token.
427.3
Payment of Hopper Tickets.
Hopper
							 tickets that are not validated by the slot monitoring system must be manually
							 redeemed at the cashier cage of the casino where the ticket was printed before
							 the expiration date printed on the hopper ticket. Hopper tickets that were not
							 validated must show by some means that it did not communicate with the slot
							 monitoring system. This must be approved by the Executive
							 Secretary.
427.4
Payment of Casino Script.
This
							 preprinted voucher of predetermined value may be dispensed from the bill hopper
							 or may be accepted into a slot machine and does not require a slot monitoring
							 system. Casino script must have a Commission approved validation system and
							 include:
a. The value in U.S. dollars in numerical
							 form;
b. The name of the casino issuing the
							 voucher;
c. A unique validation number or barcode;
d. A description of any restrictions on the
							 redemption of the voucher; and
e. Security features that limit the ability to
							 counterfeit.
427.5
Payment of Jackpots with Paper Tokens, Hopper
							 Tickets, and Casino Script.
If a paper token or hopper ticket is printed
							 due to a jackpot, the tickets shall be manually redeemed following proper
							 jackpot procedures. If a casino script results in a jackpot, it shall also be
							 manually redeemed. The printed paper token, hopper ticket, or casino script
							 will be stapled to the yellow jackpot slip.
427.6
Voiding of Paper Tokens, Hopper Tickets, and
							 Casino Script.
When voiding a paper token, hopper ticket, or casino
							 script, the cashier shall mark void across the face of the paper token or
							 hopper ticket. The cashier and slot attendant shall sign across the face of the
							 paper token, hopper ticket, or casino script. The cashier then submits the
							 voided tickets to accounting for retention and accountability.
SLOTS
SECTION 430 - TRANSFER OF DROP BUCKETS
(ARSD 20:18:17:29)
REF
NARRATIVE
430.1
Within a reasonable period prior to the drop of the
							 machines, an employee (accounting personnel are preferred) reads and records
							 the soft meter readings on a meter reading summary and, if applicable, the bill
							 acceptor meter reading summary. This meter reading function must be done
							 separate from the actual drop. The drop and the meter readings must be
							 completed prior to gaming commencing. The meter readings are transferred to
							 accounting immediately after they are completed. Any unusual meter readings are
							 reported to and investigated by the Slot Supervisor or Slot Mechanic. Any
							 adjustments to the meter readings are documented on the meter reading
							 summary.
430.2
The hard meter readings must be taken prior to the
							 last drop which is to be included on the gaming tax return for each month.
							 These must be recorded on the hard meter reading summary.
430.3
The Slot Drop Team consists of at least two of the
							 following persons:
a. Hard Count Team Leader; and
b. At least one Hard Count Team Member.
430.4
The Slot Drop Team assembles at the previously
							 specified time on each day that the drop occurs. This time must be reported to
							 the Commission by using forms provided by that office. The Hard Count Team
							 Leader logs out the keys to the drop cabinet, bill acceptor release box, and
							 the count room from the Cashier by signing and dating the slot access key
							 log.
430.5
A Hard Count Team Member removes the bucket and any
							 overflow and places a preprinted machine identification tag into the bucket and
							 sets the bucket on a cart. An empty bucket is placed in the drop cabinet and
							 the door to the drop cabinet is locked. Once the cabinet key is removed, the
							 door should be tested to ensure it is locked.
430.6
Machines with bill acceptor boxes must be dropped in
							 conjunction with the drop buckets, as follows:
a. Use the bill acceptor release key to release the
							 bill acceptor box. Replace with an empty bill acceptor box. This lock must be
							 different than the slot drop cabinet lock;
430.6
b. If not preidentified, tag the bill acceptor box
							 that was removed. This identification tag must include the machine number.
							 Place the removed bill acceptor box on the cart.
430.7
The Hard Count Team Leader observes the actions of
							 the Hard Count Team Members and ensures that all removed drop buckets are
							 placed on the guarded cart.
430.8
The cart is moved by the Hard Count Team Members. The
							 Observer escorts it to the count room.
430.9
The Hard Count Team unloads the cart, secures
							 uncounted buckets by
LOCKING
the count room and repeats paragraphs
							 430.5 through 430.8 until all buckets are removed.
430.10
The Hard Count Team Leader returns drop cabinet, bill
							 acceptor release, and count room keys to the Cashier and dates and signs slot
							 access key log.
430.11
Slot machine drop cabinet keys, including duplicates,
							 are maintained by a department independent of the slot department.
430.12
Two persons are required to accompany such keys while
							 checked out and observe each time slot machine drop cabinets are
							 accessed.
SLOTS
SECTION 435 - COUNT AND WRAP PROCEDURES
(ARSD 20:18:17:32)
REF
NARRATIVE
435.1
The Slot Count Team consists of at least two of the
							 following persons:
a. Hard Count Team Leader, and
b. At least one Hard Count Team Member.
435.2
The Hard Count Team enters the secured count room. At
							 least two members of Slot Count Team are present at all times in the count room
							 until the entire drop is counted.
435.3
Prior to the running of each denomination through the
							 count machine, Count Members are to test the machine with a predetermined
							 number of coins. Team members are to record the number of coins used to test
							 discrepancies and their signatures on the hard count summary report to document
							 the testing process.
435.4
One member of the Count Team pulls one bucket from
							 the cart and gives preprinted machine identification tag from bucket to Hard
							 Count Recorder.
435.5
Hard Count Recorder inputs identification number on
							 hard count summary.
435.6
Count Team Member dumps contents of bucket in count
							 machine hopper.
435.7
Count Team Member runs counter until all coins have
							 been counted and calls out total to Hard Count Recorder. The Hard Count
							 Recorder verbally repeats the total to the count team member as verification of
							 the amount.
435.8
Hard Count Recorder inputs total coins and amounts on
							 hard count summary.
435.9
Steps described in paragraphs 435.4 through 435.8 are
							 repeated until all buckets are counted and recorded.
435.10
The Hard Count Team Leader records the total coin
							 count by denomination and machine on the hard count summary and calculates
							 total drop for the day.
435.11
Coins must be wrapped as soon as possible after being
							 counted.
435.12
At least two persons are present throughout the
							 wrapping of the slot drop.
435.13
Hard count summary entries are written in ink.
							 Corrections of slot count documentation are made by crossing out the error,
							 entering the correct figure, and then obtaining the initials of at least two
							 Count Team Members.
435.14
The Hard Count Recorder counts all wrapped coins and
							 records the results by denomination onto the count/wrap variance report.
							 Variances between the count and wrap are calculated.
435.15
The Hard Count Team Leader verifies the
							 wrap.
435.16
BILL ACCEPTOR BOXES - Upon completion of the wrap,
							 the contents of the bill acceptor boxes are counted. The following steps apply
							 to those licensees with bill acceptor boxes. If bill acceptor boxes are not
							 used, go to step 435.19.
1. One Count Team Member (the opener) obtains one
							 bill acceptor box, unlocks it, and opens it in full view of the other team
							 member (the verifier). The opener then empties the contents of the box on the
							 count table.
2. The opener shows the camera and the verifier that
							 the box is empty. The verifier verbally acknowledges that the box is
							 empty.
3. The bill acceptor box is then closed, locked, and
							 placed in the bill acceptor box rack or a secure location.
4. The opener sorts all currency by denomination,
							 paper tokens, and casino script and counts each separately. Paper tokens and
							 casino script are counted after all bills have been counted. No counting may
							 take place until all bills from the bill acceptor box are sorted by
							 denomination.
5. The number of bills for each denomination is
							 recorded by the verifier on the bill acceptor summary form for that particular
							 slot machine.
6. The total dollar amount for that slot machine is
							 then calculated and entered on the summary form by the verifier.
7. The verifier then performs an independent second
							 count of the bills and compares this total with the count recorded. If there
							 are any discrepancies between these two amounts, the opener must recount the
							 bills and the verifier must recalculate the amounts recorded on the form. This
							 must be done until all discrepancies are resolved.
8. The opener computes a total dollar value for all
							 paper tokens and casino script found in each bill acceptor. The recorder
							 records the dollar value of the paper tokens on the bill acceptor summary. The
							 verifier performs a second computation. If there are any discrepancies between
							 these two amounts, the verifier must recompute the voucher amount. This
							 procedure must be performed until all discrepancies are resolved.
9. These procedures are repeated until all bill
							 acceptor boxes are counted.
435.17
The bill acceptor summary is then totaled to reflect
							 the total dollar amount counted from the bill acceptor boxes. The grand total
							 is then transferred to the hard count summary which reflects the total dollar
							 amount dropped.
435.18
Funds (including paper tokens and casino script) from
							 the bill acceptor boxes are considered part of the hard drop and must be
							 included on the slot summary report. That is, bills, paper tokens, and casino
							 script dropped must be added to the coins dropped to obtain the total drop for
							 each slot machine and in total.
435.19
The Hard Count Team Leader and the Hard Count
							 Recorder attest to the accuracy of the drop by signing the hard count summary
							 and the bill acceptor summary.
435.20
The Hard Count Team Leader, Recorder and Cashier each
							 independently count the wrapped coins and attest to the count by signing the
							 count/wrap variance report. The Cashier accepts responsibility of the funds by
							 attesting to the count/wrap variance report.
435.21
The Hard Count Team Leader and` the Hard Count
							 Recorder sign the count/wrap variance report attesting to their participating
							 in the count and wrap process. All other count team members sign the hard count
							 summary attesting to their participation in the drop, count and wrap
							 process.
435.22
Upon completion of the count/wrap process, the count
							 team transfers the funds to the Cashier who signs the hard count summary report
							 and bill acceptor summary attesting to the accuracy of the amount received.
							 This total is entered onto the cashiers' daily summary as slot drop
							 accepted.
If a vault is used to store the funds for the hard
							 drop, the Cashier must verify the amount and sign the slot summary report
							 attesting to the accuracy of the amount stated. This amount is entered on the
							 cashiers' daily summary as slot drop accepted and then recorded as a transfer
							 to the vault.
435.23
The Hard Count Recorder, immediately at the
							 conclusion of the count/wrap process, transports all slot count documentation
							 to the accounting offices. IN NO CASE will any slot count documentation be
							 accessible to cashier personnel.
435.24
The Hard Count Recorder reports any large or unusual
							 variances (by denomination, either 2% or $100) to the Controller/Bookkeeper.
							 The variances are investigated by the Controller/Bookkeeper. The results of the
							 investigation are documented and retained.
435.25
The coins are wrapped and reconciled in a manner
							 which precludes the commingling of slot drop coins with coins from other
							 sources.
SLOTS
SECTION 437 - HOPPER ADJUSTMENTS
(ARSD 20:18:22:12)
REF
NARRATIVE
437.1
At least once every month the hopper contents are
							 counted and reconciliations are performed. The tax return for that month
							 reflects the adjustment. (ARSD 20:18:22:12) For the tax reporting period any
							 increase in the hopper inventories increase gross revenues, decreases in the
							 hopper inventory decrease gross revenue.
437.2
The hopper adjustment team consists of at least two
							 people:
1. The hopper adjustment team leader; and
2. At least one assistant;
The hopper count is accomplished using the count
							 procedures outlined in §§ 435.3 to 435.10, inclusive.
437.3
Immediately prior to the hopper count an employee
							 separate from the hopper adjustment team reads and records the soft and hard
							 meter readings on SDCGF-17 and 17.1. These readings are done separately from
							 the hopper count and are transferred to accounting as soon as they are
							 completed. The hopper count and meter readings must be completed before gaming
							 starts.
437.4
The hopper adjustment team leader logs out the slot
							 access key from the cashier by signing and dating the slot access key
							 log.
437.5
The slot machine access card is completed upon access
							 to each slot machine.
437.6
The contents of the hopper are either weighed or
							 counted, then this count is recorded in the appropriate column on the Hopper
							 Count Summary (SDCGF-28). The hopper contents are then placed back in the
							 hopper and the machine is locked. This process is repeated until all of the
							 slot machines have been accounted for.
437.7
The Hopper Count Summary (SDCGF-28) is signed by the
							 hopper adjustment team members attesting to the accuracy of the report. This
							 report is then immediately forwarded to the accounting department.
437.8
The slot access key is checked back in to the
							 cashier.
SLOTS
SECTION 440 - KEY CONTROL
REF
NARRATIVE
440.1
All sensitive keys relating to the Slot Department
							 are controlled through restricted access and slot access key log which indicate
							 the following:
1. Date of issuance;
2. Time of issuance;
3. Signature of individual receiving key;
4. Key number;
5. Reason for removal of keys;
6. Initials of individual issuing key;
7. Date of return;
8. Time of return;
9. Initials of individual accepting return of key;
							 and
10. Comments.
440.2
The following keys are maintained in a locked drawer
							 or cabinet in the Cashier area:
1. Slot door keys;
2. Slot drop cabinet keys;
3. Count room key;
4. Key for lock box containing vouchers slot machine
							 detail report;
5. Bill acceptor box release key; and
6. Bill acceptor box key.
SLOTS
SECTION 445 - ACCOUNTING FUNCTION
REF
NARRATIVE
445.1
All original copies (white) of "Jackpot Payout/Fill"
							 slips are forwarded to accounting. Accounting then enters the slip on the
							 payout fill summary sheet and retains that slip until the next
							 drop.
445.2
At the end of each drop, all reports and supporting
							 forms are forwarded to accounting.
445.3
A person from accounting then performs the
							 following:
1. Obtains third copy (pink) of any "Jackpot
							 Payout/Fill" slips used since the last drop was done.
2. Reviews matching of original (white) and second
							 copy (yellow) with the third copy (pink) of the "Jackpot Payout/Fill" slips;
							 accounts for numerical sequence from shift to shift.
3. Arranges Jackpot Payout/Fill slips in numerical
							 sequence; reviews the posting made to the "payout fill summary"
							 sheet.
4. Enters the amounts shown for the drops from the
							 "hard count summary" and the payout/fills from the "payout fill summary" sheet
							 with the appropriate machine number on the "slot summary report."
5. Calculates the net result by machine on the slot
							 summary report.
6. Agrees totals of count wrap variance report and
							 net cash transferred to daily cash summary. Investigates any
							 differences.
7. Posts meter readings from meter reading summary to
							 master slot summary report by machines; posts drop payouts/fills and net win by
							 machine from slot summary to master slot summary report. Calculates the
							 following on master slot summary:
a. Calculated drop from meter readings;
b. Variance between drop from physical count and
							 calculated drop;
c. Handle for previous drop and current drop from
							 meter readings;
d. Drop from prior drop and current drop
							 days;
e. Record of hopper adjustments
							 (monthly);
f. Theoretical hold (monthly);
g. Actual hold (monthly);
h. Variance between actual and theoretical hold
							 (monthly);
i. Variance between actual jackpot amounts paid and
							 metered jackpot amounts paid.
8. Variances calculated on the master slot summary
							 between actual jackpots amount paid and metered jackpots amount paid of $50 or
							 more by machine per month are reported to the South Dakota Commission on
							 Gaming.
9. Variances calculated on the master slot summary
							 between drop from physical count and calculated drop of $50 or more by machine
							 per month are reported to the South Dakota Commission on Gaming.
445.4
The Controller/Bookkeeper investigates any missing
							 Jackpot Payout/Fill Slips and then produces a report explaining the cause of
							 loss and responsibility.
445.5
The Owner/Operator or the Gaming Manager, in
							 conjunction with the appropriate personnel, investigates any large or unusual
							 fluctuations in the master slot summary report.
445.6
Paper Tokens, Hopper Tickets, and Casino Script that
							 are the result of single awards that exceed a limit configured on the game are
							 jackpots. These tickets must be included on the comparison of meter jackpot
							 with actual jackpots paid report. For all other paper tokens, hopper tickets,
							 and casino script accounting must prepare a report by drop, by machine, by
							 denomination, on a month to date basis, which compares a voucher issued meter
							 to the vouchers issued system report. Any variance of 50 dollars or more by
							 machine by month shall be reported to the South Dakota Commission on
							 Gaming.
On a monthly basis, accounting prepares a schedule of
							 voucher liability based on the vouchers redeemed and the vouchers issued for
							 the reporting period. This calculated voucher liability is compared to the
							 system generated voucher liability for reasonableness. Any large or unusual
							 variance shall be reported to the South Dakota Commission on
							 Gaming.
445.7
Accounting must maintain a report detailing the
							 dollar value of all unredeemed Paper Tokens, Hopper Tickets, and Casino Script.
							 The dollar value for unredeemed tickets can be obtained from the reports
							 generated by the slot monitoring system. This report will be prepared each drop
							 period.
445.8
Redeemed and unredeemed vouchers are considered
							 gaming records. These records must be maintained for 5 years.
445.9
The Controller/Bookkeeper keeps all fill bag seals
							 and tags, along with a reconciliation log. The reconciliation log must have all
							 seal numbers, tag numbers, date the bag was made, and the reason for breaking
							 the seal. Any missing seal numbers must be investigated.
445.10
After each hopper count is performed, the hopper
							 count summary and meter reading forms are forwarded to the
							 Controller/Bookkeeper. The amounts reflected on this form are transferred to
							 the hopper adjustment summary. These adjustments are reported when filing the
							 Monthly Gross Revenue Tax Report (SDCGR-2).
445.11
The Controller/Bookkeeper then completes the
							 reconciliation by using the Hopper Reconciliation Worksheet (SDCGF-26). This
							 form is used to determine the correct hopper contents. Any variances of $50 or
							 more are investigated and noted by the Controller/Bookkeeper. Any variances of
							 $100 or more are to be reported to the South Dakota Commission on
							 Gaming.
SLOTS
SECTION 450 - STATISTICS
REF
NARRATIVE
450.1
All slot machines contain functioning coin-in meters.
							 At least weekly, immediately prior to the drop, an accounting representative
							 reads and records the meter readings on a meter reading summary. After the
							 meter reading summary is completed, an accounting representative reviews the
							 meter readings for reasonableness. Prior to final preparation of meter reading
							 summary report, those meters that appear to be unreasonable are reviewed with
							 the Slot Supervisor or Slot Mechanic and any discrepancies are resolved. Any
							 unresolved meter readings are listed by accounting personnel supervisor for
							 follow-up by the Slot Supervisor who also documents the follow-up, as well as
							 documenting investigations of unusual deviations between actual and theoretical
							 hold.
450.2
Accurate and current theoretical hold are maintained
							 for each slot machine on the master slot summary. (ARSD
							 20:18:17:33)
450.3
Theoretical hold percentages are provided by the
							 manufacturers through par sheets. The par sheets must be kept in each slot
							 machine. Actual hold should be compared to the theoretical hold by slot
							 supervisor personnel.
450.4
Records are maintained for each machine which
							 indicate the dates of any changes made to the reel settings or payout/award
							 schedules, the actual changes made, and the recalculation of theoretical hold
							 as a result of the changes. The Controller/Book-keeper periodically compares
							 the reel settings to the manufacturer's theoretical hold.
450.5
Records are maintained for each machine which
							 indicates the date the machine was placed into service, the date the machine
							 was removed from operation, the date the machine was placed back into
							 operation, and any changes in machine numbers and designations.
450.6
Licensees must read and record meters that will
							 enable them to identify whether a variance between the actual drop and meter
							 drop is attributable to coin, currency, or vouchers.
450.7
Repealed.
SLOTS
SECTION 455 - MISCELLANEOUS
REF
NARRATIVE
455.1
When machines are permanently removed from the floor,
							 the same procedures are followed as noted for machines temporarily removed from
							 the floor, and all appropriate documentation is routed to the accounting
							 department.
455.2
The wrapping of loose Cashier coins is performed at a
							 time or location that does not interfere with the hard count/wrap process, or
							 the accountability of that process.
455.3
A record is maintained evidencing the transfer of
							 unwrapped coins.
SLOTS
SECTION 460 - SAMPLE FORMS
REF
NARRATIVE
460.1
The following is a list of state authorized forms
							 provided by the South Dakota Commission on Gaming:
SDCG FORM #
DESCRIPTION
SDCGF-11
Jackpot Payout/Fill Slip
SDCGF-12
Slot Machine Access Record
SDCGF-13
Slot Summary Report
SDCGF-14
Payout/Fill Summary
SDCGF-15
Count/Wrap Variance Report
SDCGF-16
Slot Access Key Log
SDCGF-17
Soft Meter Reading Summary
SDCGF-17.1
Hard Meter Reading Summary
SDCGF-17.3
Bill Acceptor Meter Reading Summary
SDCGF-25
Hard Count Summary
SDCGF-25.1
Bill Acceptor Summary
SDCGF-26
Hopper Reconciliation Worksheet
SDCGF-27
Hopper Adjustment Summary
SDCGF-28
Hopper Count Summary
SDCGF-38
Gaming Information Form
N/A
W2-G
460.2
Samples of each are reproduced on the following
							 pages.
Click to view
				image
Description:
Three-part carbonless forms
Original (white) given to slot supervisor to forward to
				accounting
Second part (yellow) used for cashier accountability
Third part (pink) dropped immediately into the accounting
				paperwork lock box or retained in locked dispensing machine
Click to view
				image
Description:
One-part card
Kept inside slot machine
SLOT SUMMARY REPORT
SEE ATTACHED
Description:
One-part form
Completed by accounting
SLOT SUMMARY REPORT
Click to view
				image
PAYOUT/FILL SUMMARY
SEE ATTACHED
Description:
Single copy sheet
Used to accumulate payout/fills
to post to slot summary report
No prenumbering
Maintained by accounting
Click to view
				image
COUNT/WRAP VARIANCE REPORT
Click to view
				image
Description:
Single copy report
Filed with hard count documentation
to accounting
No prenumbering
SLOT ACCESS KEY LOG
SEE ATTACHED
Description:
One-page report in binder
Used to track slot key usage
No prenumbering
Click to view
				image
METER READING SUMMARIES
SEE ATTACHED
Description:
One-page report not prenumbered
Used to record meter readings from
Slots prior to drop
SOFT METER READING SUMMARY
Click to view
				image
LICENSEE:______________________________
HARD METER READING SUMMARY
DATE:_______________
TIME:_______________
Click to view
				image
METER READER'S SIGNATURE: _________________________
ACCOUNTING REVIEWER'S
				SIGNATURE:_________________________
LICENSEE:______________________________
BILL ACCEPTOR METER READING SUMMARY
DATE:_____________
TIME:_______________
Click to view
				image
Meter Reader's Signature:_______________________________
Accounting Reviewer's Signature:_________________________
Note: Total Vouchers Meter may be called another meter
				depending on manufacturer.
SLOTS
HARD COUNT SUMMARY
SEE FOLLOWING PAGES
Description:
One-part form
Prepared by hard count team
HARD COUNT SUMMARY
SDCGF-25
LICENSEE:____________________________
DATE__________________
Click to view
				image
Click to view
				image
BILL ACCEPTOR SUMMARY
Licensee:________________________________
Time:________________
Date:________________
Click to view
				image
Click to view
				image
Hard Count Recorder: ______________________
Cashier: ______________________
*Total Amount Transferred to Cashier is forwarded to the Hard
				Count Summary to arrive at the total drop amount
Click to view
				image
SOUTH DAKOTA COMMISSION ON GAMING HOPPER RECONCILIATION
				WORKSHEET
Click to view
				image
SOUTH DAKOTA COMMISSION ON GAMING
HOPPER ADJUSTMENT SUMMARY
LICENSEE:____________________
DATE OF CURRENT HOPPER ADJ. ____________
DATE OF PRIOR HOPPER ADJ. ____________
Click to view
				image
HOPPER COUNT SUMMARY
SDCGF-28
LICENSEE:____________________________
DATE__________________
Click to view
				image
Click to view
				image
SOUTH DAKOTA COMMISSION ON GAMING
GAMING INFORMATION FORM
Click to view
				image
SLOTS
W2-G
COPY FORM W2-G ONTO THIS PAGE
Description:
This is a federal printed form and
therefore is not provided by the
Executive Director
You should consult your CPA if you have
questions regarding its usage
CASHIER
SECTION 505 - GENERAL
REF
DESCRIPTION
NARRATIVE
505.1
Cashier Area
The Cashier area is the repository for all gaming
							 revenues. These revenues are taken into Cashier accountability and are recorded
							 as increases in the general ledger.
505.2
The Cashier area is counted down at the end of every
							 shift to ascertain that the opening bankroll, plus revenues and minus expenses
							 and bank deposits equals the ending bankroll. The cash inventory along with the
							 cash summary for each shift is forwarded to the accounting department for
							 review and general ledger recording. All paperwork connected with the drops,
							 fill/credits, redeemed coupons, etc. are forwarded to the accounting department
							 for comparison and review procedures and are then appropriately
							 filed.
505.3
Unredeemed cash value coupons should NOT be stored in
							 the cashiers cage. All redeemed cash value coupons should go along with other
							 paperwork for that shift to accounting.
505.4
Unredeemed match play and free play coupons can be
							 stored in the cage as long as they are inventoried each shift and
							 recorded.
CASHIER
SECTION 510 - POSITION DESCRIPTIONS
REF
TITLE
NARRATIVE
510.1
Owner/ Operator
The Owner/Operator is
							 _________________________
(name) and is responsible for operations of the
							 entire property; attainment of long-term growth, delegates portions of the
							 Owner's/Operator's duties and responsibilities to appropriate management
							 personnel; determine that all operations and activities are conducted in
							 accordance with company policy and applicable state and federal law; has the
							 authority to hire and terminate departmental personnel. All owner/operators
							 must be licensed as such with the South Dakota Commission on
							 Gaming.
510.2
Gaming Manager
The Gaming Manager is
							 _____________________________and is responsible to establish and monitor
							 overall operating policy for the Gaming Operator; monitors games activity for
							 adherence to company policy and state regulations; and has the authority to
							 hire and terminate departmental personnel. This person must be licensed as a
							 key employee. (SDCL
							 42-7B-22.1)
510.3
Cashier
The Cashier is accountable for the cashier area;
							 exchanges cash for chips; checks information of check application to
							 identification; prepares fill and credit slips; prepares jackpot payout/fill
							 slips; maintains control over pit and Slot key access logs; verifies and
							 accepts moneys from hard and soft counts; handles poker shill checkouts;
							 prepares cash inventory report and daily cash summary. The Cashier who accepts
							 hard and soft counts should
NEVER
be part of that drop and count
							 team. This person must be licensed as either a key or support
							 employee.
CASHIER
SECTION 515 - SIGNATORY ABILITY AND ACCESS TO SENSITIVE
				AREAS
SIGNATORY ABILITY
CASHIER
Request for fill/credit slips
Yes
Fill/credit slips
Yes
Master games report
Yes
Check cashing
Yes(1)
Jackpot payout/fill slip
Yes
Poker buy-sell form
Yes
Poker shill check-out
Yes
Hard Count Summary
Yes(1)
Opener/closer
No
Soft count card
No
Pit and Slot access key logs
Yes
Prenumbered forms control log
No
SDCG signature control log
No
Slot machine access record
No
Payout/fill summary
No
Meter reading summary
No
Paper Tokens, Hopper Tickets, & Casino Script
							 Yes
ACCESS TO SENSITIVE AREAS
Cashier area
Yes
Count room
Yes(2)
Slot machine
No
Pit area
No
Drop boxes
No
Vault
No
1 Signs when accepting proceeds into inventory but does not
				have access to the forms.
2 Only when verifying counts.
CASHIER
SECTION 520 - DETAIL PROCEDURES
REF
NARRATIVE
520.1
The following procedures are performed by the
							 cashier:
1. Counts the cash, coin, and chip inventory and
							 documents it on the cash inventory sheet at the beginning and end of each
							 shift.
2. Check Cashing:
When a customer informs the cashier that the customer
							 wishes to cash a check, checks the check application information and if
							 properly approved cashes the check.
3. Soft Count:
a. Verifies the money from the soft count and upon
							 verification of amount signs the master game sheet and accepts the
							 drop.
b. At the completion of the count puts the funds into
							 the cashier bank and increases the accountability on the Daily Cash
							 Summary.
4. Pit Transactions:
a. Reviews all requests for fill/credit, counts chips
							 received for credit, and signs the request for fill/credit.
b. Notifies management on all transactions $1,000 and
							 above of the amount and table number of the fill/credit.
c. Prepares the fill/credit slip, signs it, and gives
							 the original (white) to the runner. In the case of a fill, also gives the
							 runner the exact amount of chips or coin in the denomination
							 requested.
d. Compares the second copy (yellow) of the
							 fill/credit slip and staples it to the duplicate (yellow) request for
							 fill/credit slip, and files it until the end of shift. At the end of shift, the
							 cashier totals the fills and credits and enters the total on the Daily Cash
							 Summary.
e. Maintains the soft drop keys. A pit access key log
							 is maintained by the cashier containing the name of the individual receiving
							 keys, date, time out, and time brought back in.
f. Fill and credit dispensing machines are located in
							 the cashier area. When the dispensing machine is empty, the cashier notifies
							 one of the following licensees, Owner/Operator, Gaming Manager,
							 Controller/Bookkeeper, or Key Employee on duty who has access to the key to the
							 stored forms. This person obtains the next numerical sequence from the secured
							 location, completes the prenumbered forms control log, proceeds to the
							 cashier's cage, and refills the dispensing machine.
g. Maintains requests for fill/credits and issues
							 them to the pit on request.
h. Maintains opener/closer table inventory forms in
							 the cashier area and issues them to the pit in numerical sequence.
i. Maintains table cards in the cashier area and
							 issues them to the pit.
5. Slot Transactions:
a. Accrues all requests for jackpot payouts or fills,
							 prepares and signs the jackpot payout/fill slip, and gives payouts to the Slot
							 Supervisor.
b. Prepares W2-G for all slot winnings in excess of
							 $1,200.
c. Retains second (yellow) copy of jackpot
							 payout/fill slip for daily accountability, gives original copy (white) to the
							 Slot Supervisor who immediately forwards it to accounting or drops it
							 immediately inside a paperwork lock box located outside the cage. The third
							 copy (pink) is dropped immediately into the accounting paperwork lock box or if
							 not dispensed retained in locked dispensing machine.
d. Maintains the hard count and slot machine/cabinet
							 keys and a slot access key log containing the names of individuals receiving
							 keys, date, time out, and time brought back in.
e. Follows the same procedures for the slot jackpot
							 payout/fill slip dispensing machine as outlined in steps 4f and 4g.
f. Verifies and accepts all funds from hard counts.
							 Records the amount of these counts on the daily cash summary.
g. When a patron or slot attendant brings a paper
							 token, casino script, or a hopper ticket to the cage, the cashier shall
							 validate the voucher; if it is a paper token or casino script, the cashier
							 shall sign it; and give the amount of money found on the validation receipt to
							 the patron or slot attendant. The cashier shall maintain each voucher for
							 accountability.
h. If the paper token, hopper ticket, or casino
							 script is the result of a jackpot, proper jackpot procedures are followed and
							 the cashier will staple the voucher to the yellow jackpot slip for accounting
							 use. If the retail premises is routed then the voucher is attached to the white
							 jackpot fill slip for the routeperson to take and forward to
							 accounting.
i. At the time of redemption, the cashier making the
							 payment must sign all paper tokens, hopper tickets, and casino scripts, and
							 record the amount of these redemption amounts on the daily cash
							 summary.
j. NOTE: A W-2G Statement of Gambling Winnings must
							 be completed in accordance with IRS regulations for single award payments of
							 $1,200 or more. Single win award paper tokens, hopper tickets, and casino
							 script of $1,200 or more fall under this requirement. These tickets will
							 actually state that they are jackpots.
6. Poker Transactions:
a. Receives money from the Pit Boss and issues the
							 appropriate amount of chips to the Pit Boss.
b. Signs the poker shill check out form initiated by
							 the Pit Boss. Remits funds to the shill and retains the form. Upon receipt of
							 residual funds from the shill, calculates win/loss on the poker shill check out
							 form and posts it to the daily cash summary.
c. Maintains opener/closer table inventory forms in
							 the cashier area and issues them to the poker tables in numerical
							 sequence.
d. Maintains table cards in the cashier area and
							 issues them to the pit.
7. Transfers to/from vault:
a. The Owner/Operator or Key Employee decides when a
							 transfer of funds is to be made to/from the vault. A "vault transfer sheet" is
							 prepared showing the amount of moneys which are to be transferred. If the
							 amount is from a specific process (i.e, hard drop from slot summary) this is
							 noted on the memo portion of the slip.
b. The transfer of the moneys takes
							 place.
c. The Cashier verifies the amount of the transfer
							 and signs the vault transfer sheet attesting to this, the original (white) copy
							 is kept by the Cashier with the paperwork for that shift. The second part
							 (yellow) is given to the Owner/Operator or Key Employee who places it in the
							 vault as documentation of the transfer and used when the licensee reconciles
							 the inventory of the vault. The third copy (pink) is retained by the
							 Owner/Operator or Key Employee.
d. The Cashier makes the appropriate entry to the
							 daily cash summary report.
e. Keys for the vault area are kept in the possession
							 of the Owner/Operator or Key Employee. NO ONE else has access to the vault
							 area.
8. Fill Bags:
a. A fill bag must be filled (made) by at least two
							 people. Both people must sign the fill bag tag, record the dollar amount of the
							 bag, and record the seal number. The tag is then secured to the bag with the
							 prenumbered seal.
b. When a seal is broken, two people must be present.
							 The date of breaking the seal, the signatures of both present, and the purpose
							 of breaking the seal (Example: jackpot payout/fill number) are recorded on the
							 fill bag tag. The broken seal and bag tag are attached to the white copy of the
							 jackpot payout/fill slip if the seal is broken for a jackpot payout/fill. If
							 the seal is broken for any other reason it is attached to the daily cash
							 summary for that shift.
9. Other Transactions:
a. Accepts moneys and remits funds as appropriate for
							 other non-gaming operations of the licensee.
b. Accounts for all non-gaming cash transaction
							 increases and decreases on the daily cash summary.
c. Verifies coupons as they are redeemed. Stamps or
							 writes the date redeemed on the coupon. Enters all coupons redeemed for the
							 shift on the daily cash summary so that the cash inventory will balance. Files
							 the redeemed coupons with the paperwork for that shift. It is recommended that
							 all coupons be prenumbered. The numbers which are redeemed could be recorded,
							 allowing greater control for the establishment.
10. End of Shift:
a. Counts cash, coin, and chip inventory and
							 documents on cash inventory sheet.
b. Reconciles beginning cash inventory to ending cash
							 inventory by accounting for all or some of the following on the daily cash
							 summary:
1) Soft count
2) Hard count
3) Poker shill win/loss
4) Vault transfers
5) Deposits to banks
6) Other operations receipts
7) Other operations disbursements
8) Jackpot payout/fills
9) Fills/credits
10) Miscellaneous income
11) Miscellaneous payouts
12) Over/short
c. At the end of each Cashier's shift, the Cashier
							 must print a report which details the sum of the paper tokens, hopper tickets,
							 and casino script paid during that cashier's shift. The Cashier will use this
							 report to reconcile with the cash drawer. This report must be filed with the
							 daily cash summary. At the end of the gaming day, the gaming manager must print
							 a report that details all of that gaming day's voucher transactions. This
							 report must immediately be forwarded to accounting by the gaming
							 manager.
d. Slot machine paper token, hopper ticket, and
							 casino script payouts are recorded on the daily cash summary under "paper
							 token, hopper ticket, and casino script."
e. Immediately forwards all paperwork to accounting.
							 This includes both cash inventory sheets, daily cash summary, all second parts
							 (yellow) of fill/credit slips, request for fill credit slips, paper tokens,
							 hopper tickets, casino script, and second copies (yellow) of jackpot
							 payout/fill slips which are reflected on the daily cash summary. At no time may
							 the paperwork of a previous shift be accessible to the cashier personnel of the
							 oncoming shift.
CASHIER
SECTION 525 - CHECK CASHING
REF
NARRATIVE
525.1
Granting Check Cashing privileges are as
							 follows:
A. The customer
1. Goes to Cashier and requests check-cashing
							 privileges.
2. The Cashier has the customer fill out and sign the
							 Check-Cashing Appli-cation/Data Form and Authorization to Verify Credit
							 Standing Form.
3. The Cashier interviews customer, enters customer
							 information on CheckCashing Application/Data Form and enters customer requested
							 limit.
4. The Owner/Operator, Gaming Manager or Pit Boss
							 reviews Check-Cashing Application/Data Form, makes inquiries as appropriate,
							 and signs Check-Cashing Application/Data Form.
5. Accounting sends Authorization to Verify Credit
							 Standing Form to customer's bank.
6. The customer's bank completes Authorization to
							 Verify Credit Standing Form and mails back to the Licensee.
7. Accounting receives and reviews Authorization to
							 Verify Credit Standing Form received from customer's bank.
8. Accounting reviews bank credit data and posts data
							 to Check-Cashing Application/Data Form.
9. The Owner/Operator or Gaming Manager rates card,
							 establishes a limit up to $1,000.00.
10. Accounting files Authorization to Verify Credit
							 Standing Form.
11. The Cashier files completed Check-Cashing
							 Application/Data Form for reference when customer seeks check cashing
							 privileges.
12. Check cashing privileges granted prior to
							 performing the above procedures are subject to denial as a bad debt deduction
							 for gross gaming-revenue tax purposes.
525.2
Check Cashing procedures are as follows upon granting
							 of Check Cashing privileges:
1. The customer presents check to
							 Cashier.
2. The Cashier reviews Check-Cashing Application/Data
							 Form for any previous returned checks and check-cashing limits.
3. If check is within limits and the customer has had
							 no returned checks, go to Step 6.
4. If check is greater than limit, obtains approval
							 from either Owner-Operator or Gaming Manager.
5. If check is not approved for cashing, the Cashier
							 informs customer, returns check to customer, and this procedure is
							 terminated.
6. The Cashier gives cash to customer and places
							 check in cash drawer.
7. The Cashier records date and amount of check on
							 Check-Cashing Application/Data Form. If check is greater than $500 and customer
							 requests chips, immediately notifies Pit Boss so the Pit Boss is aware of the
							 check amount and identification of the customer.
8. The Cashier files Check-Cashing Application/Data
							 Form.
525.3
Returned check collection or write-off procedures are
							 as follows:
1. The Cashier receives check returned by the bank,
							 notes on Check-Cashing Application/Data Form date, amount of check returned
							 from bank, and date redeposited; files Check-Cashing Application/Data Form in
							 returned check file, enters check on Daily Returned Check Report.
2. The Cashier redeposits returned check, enters
							 check on Daily Returned Check Report, if check clears, enters date cleared on
							 Check-Cashing Application/ Data Form; files form in Check-Cashing
							 Application/Data file, end of procedure if cleared.
3. If the Cashier receives check returned by bank,
							 update Check-Cashing Appli-cation/Data Form for return and enters check on
							 Daily Returned Check Report.
4. Accounting periodically prepares a letter to all
							 Customers who owe money to the licensee as a result of returned checks,
							 requesting payment. Accounting informs Cashier who enters date letter sent on
							 Check-Cashing Application/ Data Form.
5. Accounting retains a copy of each letter signed by
							 Owner/Operator or Gaming Manager and mails original letter.
6. Accounting prepares a transmittal listing of
							 returned checks; forwards returned check (photocopy) and listing to collection
							 agency; retains copy of listing.
7. Accounting periodically receives funds or
							 notification of uncollectability from collection agency; files notification in
							 collection agency file.
8. The Controller/Bookkeeper periodically determines
							 uncollectability of returned check, prepares listing of returned check to be
							 written off.
9. The Cashier pulls Check-Cashing Application/Data
							 Form and returned check(s) to be written off, forwards to accounting to file in
							 written-off file.
10. Cashier sends listing of written-off checks to
							 Controller/Bookkeeper, updates Daily Returned Check Report.
11. The Owner/Operator or Gaming Manager examines
							 returned checks to be written-off, authorizes write-off by signing listing of
							 written-off checks.
12. The Controller/Bookkeeper prepares journal entry
							 to record bad debt loss.
13. Accounting at least quarterly reconciles Daily
							 Returned Check Report to inventory of returned checks active and
							 inactive.
14. The Controller/Bookkeeper on a periodic basis
							 reviews inventory of returned checks comparing to returned checks on file;
							 reconciles any differences and updates general ledger.
15. Bad debts written off that have not been
							 processed by the above procedures are subject to denial of deduction for gross
							 gaming revenue tax purposes.
CASHIER
SECTION 530 - KEY CONTROL
REF
NARRATIVE
530.1
The Cashier is custodian to the pit and Slot keys and
							 the accompanying key access logs as described in sections 240, 355, and
							 440.
530.2
Duplicate copies of all keys are locked in
							 _________________ (indicate location) and are only accessible by the
							 Owner/Operator or Gaming Manager.
CASHIER
SECTION 535 - ACCOUNTING FUNCTION
REF
NARRATIVE
535.1
At the end of the shift all reports and supporting
							 forms are forwarded to accounting.
535.2
Accounting personnel then perform the
							 following:
1. Reverify cash inventories beginning and ending of
							 shift and trace to daily cash summary.
2. Recalculate net cash increase or decrease on daily
							 cash summary and post to a monthly cage summary which is then posted to the
							 general ledger.
3. Trace amounts received from soft and hard count
							 per daily cash summary to master games and master slot summaries. Investigate
							 and document any discrepancies.
4. Arrange fill/credit slips; jackpot payout/fill
							 slips; reconcile paper tokens, hopper tickets, and casino script; poker shill
							 check out forms; in numerical sequence and match to equivalents as received
							 from soft and hard count personnel. Investigate any discrepancies.
535.3
The Controller/Bookkeeper investigates any missing
							 critical forms and then produces a report explaining the cause of loss and
							 responsibility.
535.4
Review all critical forms for numerical sequence and
							 data integrity. Discrepancies are investigated and documented. Official notice
							 in writing to the Executive Secretary is required within five (5) days of
							 discovery of discrepancy.
535.5
Instructions and Worksheet Minimum Bankroll
							 Requirements. The bankroll verification worksheet provided in this section
							 shall be used when evaluating compliance with § 20:18:12.01:14. The
							 "immediate exposure" column is intended to function as an analysis of current
							 cash availability, reflecting total cash on hand, less the games and slot
							 machine cash requirement, as of the date the review is performed. Cash
							 available for the "cash on premises" figure is restricted to cash and cash
							 equivalents which are readily available for customer payouts. Coin in slot
							 hoppers cannot be used in this calculation. The "cash in banks" figure must
							 reflect book balance, as opposed to the bank's balance, to recognize any
							 outstanding checks. Consideration shall be given to restrictions on cash in
							 banks. Lines of credit from financial institutions which are immediately
							 available to the licensee are considered a cash equivalent. Amounts in trust
							 funds or other bank
accounts, which do not allow unrestricted access, may
							 not be included in "cash available." The "thirty-day exposure" column functions
							 as a cash flow statement, in that cash flow for one month is added to total
							 cash on hand at the time of the bankroll verification, to project a cash
							 position at the end of 30 days. Cash flow, as used here, includes cash revenues
							 and cash expenses of all departments, not just the departments which are
							 gaming-related. The licensee shall use the most recent month's revenue and
							 expenses or a projected amount based on experience, whichever method is
							 determined by commission staff to more accurately reflect the 30-day exposure.
							 Gross revenues must exclude complimentaries. As appropriate, delinquent
							 payables or other delinquent debt payments may be another consideration in
							 determining cash requirement if payments on these payables is required. The
							 computations used to determine the cash requirement for licensed gaming
							 activity area as follows:
1. The average daily fill for each blackjack and
							 house banked poker game is determined by dividing total fills, as reflected in
							 the accounting records, by the number of days in that month. This is multiplied
							 by two days to approximate the cash needed to operate each blackjack or house
							 banked poker games.
2. The craps table reserve amount is determined by
							 multiplying the average daily fill amount as calculated for blackjack and house
							 banked poker game by two or by a method approved by the executive secretary.
							 This is multiplied by two days to approximate the cash needed to operate each
							 craps table.
3. The roulette table reserve amount is equal to the
							 average daily fill amount as calculated for blackjack and house banked poker
							 game or by a method approved by the executive secretary. This is multiplied by
							 two days to approximate the cash needed to operate each Roulette
							 table.
4. The keno game reserve amount is equal to the
							 single highest award available for payout.
5. The slot machine reserve amount, other than those
							 involving periodic payments as described in item 3 below, is determined by
							 totaling items a, b, and c, as applicable:
a. The average daily payouts amount (i.e.,
							 fills/jackpots/tickets redeemed, which may be determined from the most recent
							 SDCG Monthly Gross Revenue Tax Report(s) by subtracting "gross revenue" from
							 "drop" and then dividing the result by the number of days in the month), times
							 the greater of:
i. The number of days until the next slot drop;
							 or
ii. Two days.
b. The single highest available nonprogressive
							 jackpot.
c. All progressive jackpot amounts that are not
							 specifically funded by restricted cash reserves as required by §
													20:18:17:24.16.
6. The present value of the total sums owed to
							 patrons for annuities or periodic payments as permitted under §
													20:18:17:24.11 must be included as
							 a cash requirement until those sums are fully funded.
7. Other progressive payouts include 100 percent of
							 the progressive payout liability from licensed games other than slots and any
							 bad beat liability.
535.6
Accounting personnel shall prepare a detailed
							 itemized schedule that proofs the difference between the monthly cage summary
							 or general ledger and corresponding element totals used to compute the Monthly
							 Gross Revenue Tax Report. This Schedule shall be completed and kept as support
							 for the Monthly Gross Revenue Tax Report when filed.
CASHIER
SECTION 545 - SAMPLE FORMS
REF
NARRATIVE
545.1
The following is a list of state authorized and
							 provided forms:
SDCG FORM
DESCRIPTION
SDCGF-18
Check Cashing Application/Data Form
SDCGF-19
Credit Inquiry and Authorization Form
SDCGF-20
Daily Returned Checks Report
SDCGF-21
Cash Inventory
SDCGF-22
Daily Cash Summary
SDCGF-22.1
Cage Overage and Shortage Investigation Minimum
							 Procedures
SDCGF-23
Vault Transfer Sheet
SDCGF-30
Seal Reconciliation Form
N/A
Fill Bag Seal
N/A
Minimum Bankroll Requirements
545.2
Samples of each are provided on the following
							 pages.
CHECK CASHING APPLICATION/DATA FORM
SEE ATTACHED
Description:
Single-copy card front & back
Click to view
				image
CASHIER
CREDIT INQUIRY & AUTHORIZATION FORM
SEE ATTACHED
Description:
One-page form
Filed in accounting upon receipt &
update of check cash application/data
information form
SOUTH DAKOTA COMMISSION ON GAMING
Click to view
				image
CASHIER
DAILY RETURNED CHECKS REPORT
SEE ATTACHED
Description:
One-page single copy report
Filed with daily cash summary
Click to view
				image
CASHIER
CASH INVENTORY
SEE ATTACHED
Description:
Single-page report
Prepared at beginning and end of each shift
Click to view
				image
CASHIER
DAILY CASH SUMMARY
SEE ATTACHED
Description:
Single-page report
Prepared end of shift
Accounts for shifts net increase/decrease in cash
Click to view
				image
CASHIER
CAGE OVERAGE AND SHORTAGE INVESTIGATION
MINIMUM PROCEDURES
SEE ATTACHED
Description:
Two page form for investigating
Cage shortages to be submitted to
the South Dakota Commission on Gaming
CAGE OVERAGE AND SHORTAGE INVESTIGATION
MINIMUM PROCEDURES
Click to view
				image
1. Recalculate DAILY CASH SUMMARY (SDCGF-22)
2. Recalculate CASH INVENTORY (SDCGF-21)
(
SUBMIT 1 & 2
)
3. Review surrounding shift paperwork: ENDING INVENTORY
				BEGINNING INVENTORY
OVER/SHORT
PRIOR SHIFT $____________________
$______________
SUBSEQUENT SHIFT $____________________
$______________
4. Verify the following items that were receipted/paid by the
				cashier by using the original paperwork.
Click to view
				image
Click to view
				image
13. Secure and review the surveillance tapes for the shift.
				__________________________
Note day/date/time of any suspicious transactions.
				__________________________ __________________________
14. Countdown current cage inventory $________________________
				$_________________________
Click to view
				image
VAULT TRANSFER SLIP
SEE ATTACHED
Description:
Three-part form
Top copy (white) filed with Cashier
Second copy (yellow) filed in vault
Third copy (pink) filed by owner/operator or key
				employee
Click to view
				image
CASHIER
SEAL RECONCILIATION FORM
SEE ATTACHED
Click to view
				image
Click to view
				image
Click to view
				image
CASHIER
MINIMUM BANKROLL REQUIREMENTS
SEE ATTACHED
MINIMUM BANKROLL REQUIREMENTS
(Per § 20:18:12.01:14)
Cash Available
Immediate Exposure
Thirty Day Exposure
Cash on Premises
$
Cash in Banks
$
Cash - Other
$__________________
Total Cash on Hand
$
$
Gross Revenues (1 month)
$_________________
Total Cash Available
$
Cash Requirement's:
Operating Expenses (1 month)
$
Payroll (1 month)
$
Debt Service (1 month)
$_________________
Licensed Gaming Activity Cash Requirement 
							 (1)
$()
Other
$(______________)
Total Cash Requirement
$__________________
$_________________
Cash Excess/(Deficiency)
$__________________
$_________________
Note:
(1)
Licensed Gaming Activity Cash
							 requirement
Games
Average Daily Fill
X
2 Days
House Banked Table
Games
$
X
2
$(____________)
Slot Machine Reserve
$(____________)
Other Progressive
Payouts
$(____________)
Periodic Payments Owed
$(____________)
Total
$(____________)
SLOT ROUTE OPERATORS
SECTION 605 - GENERAL
REF
DESCRIPTION
NARRATIVE
605.10
Dual Lock Box
A secured dual lock box which can be accessed by two
							 separate keys, one which is held by the retail cashier or common retail
							 premises cashier, the other by the router or the common retail premises key
							 employee. This lock box is used to store the drop cabinet keys and the bill
							 acceptor release key. A key control log must be completed whenever access to
							 this box is gained.
In no case may this box be accessed by either party
							 independently.
605.15
Paperwork Lock Box
A lock box which can securely hold paperwork. The key
							 for this box will be possessed by the route operator's accounting department.
							 This cannot be accessed by any member of the drop team. A route operator,
							 excluding a common retail premise route operator, is required to have an
							 accounting paperwork lock box located in each routed retail cashier's
							 cage.
605.20
Dispensing Machines
A jackpot payout/fill slip dispensing machine must be
							 located in each location's cashier cage.
605.25
Slot Machine Access
Upon all access to machine, the machine access log is
							 to be completed and returned to the inside of the machine upon securing the
							 door. A coin from the hopper must be retained before locking the door. This
							 coin is used to play off the door open light on top of the machine. If a
							 winning combination of more than five coins is hit when playing off the door
							 open light, place the coins paid out into the hopper. Record the number of
							 coins paid out of the slot machine on the slot machine access card (SDCGF12)
							 inside the machine.
605.30
Drop Cabinet Access
Access to the Slot Drop Cabinets is controlled by a
							 key which is stored in the dual lock box. The key is controlled by the use of a
							 key control log. The Drop Team Leader records time and date out and signs the
							 Slot Access Key log when checking the key out. This key is immediately returned
							 to the Cashier after the slot drop is completed. The Cashier records key
							 identification and date and time in and signs the Slot Access Key log when the
							 key is returned. This key is then placed in the dual lock box which is locked
							 with the two keys.
605.35
Theoretical Hold
The
theoretical hold
for each machine is
							 maintained by the Controller. On a monthly basis, a report is generated which
							 shows the deviation from theoretical hold for each machine. This report is
							 reviewed by the Owner/Operator/Controller/Accountant and/or the Gaming Manager.
							 Accounting investigates any unusual statistical fluctuations. Unusual
							 statistical fluctuations are considered +10% or -10% from the hold percentage
							 for the previous period. All documentation must be maintained for at least five
							 years. (ARSD 20:18:17:33.)
605.40
Foreign Tokens
Foreign tokens
in the slot machine drop
							 buckets are sorted and segregated from regular house tokens and negotiable
							 currency during the hard count. It is a violation of federal treasury laws to
							 utilize any tokens other than house tokens for reuse.
605.45
Weigh Scales
At each location the
weigh scale
is
							 tested by two hard Count Team Members prior to the count of each denomination.
							 The amount of coins tested and signatures of Count Team Members are documented
							 on the hard count summary.
605.50
Policies
A general policy is followed that access to keys and
							 locked cabinets or counting areas are limited to only those people specified in
							 writing.
605.55
Forms Control
Jackpot Payout/Fill Slip:
1. Payout/Fill slips are prenumbered utilizing the
							 alphabet. Only one series at a time is issued and used.
2. The Payout/Fill slips are inserted into dispensing
							 machines. All slips are utilized in numerical sequence.
3. Payout/Fill slips are requisitioned from the
							 Executive Secretary as needed. These slips are documented on the prenumbered
							 forms control log which requires date, starting and ending number, date of
							 issuance, and signature of person issuing the jackpot payout/fill slip. These
							 slips are then issued to the cage and inserted into the payout/fill dispensing
							 machine. The slips not inserted into the payout/fill dispensing machine are
							 stored in the Route Operator Accounting Office with the Owner/Operator, Gaming
							 Manager, Controller/Bookkeeper, or Key Employee on duty having access to the
							 key to the stored forms. If an alternative storage location is desired, the
							 licensee must receive written approval from the Executive
							 Secretary.
4. Spare Payout/Fill slips may be kept in the dual
							 lock box. These forms may be used when the inventory of slips in the dispensing
							 machine unexpectedly runs out.
5. All three copies of the Jackpot Payout/Fill slips
							 are dispensed from the dispensing machine after they have been signed by the
							 route person and routed retail cashier. The first (white) copy is given to the
							 route person, the second (yellow) copy is retained by the retail cashier, the
							 third (pink) copy is dropped into the route operators accounting paperwork lock
							 box by the retail cashier. If the third (pink) copy is not dispensed, it is
							 kept in unbroken sequence in locked dispensing machine. During the drop, the
							 cashier and the routeman will remove the pink copy of the Jackpot Payout/Fill
							 slips. The pink copies which have been removed are then placed in the paperwork
							 lock box.
6. All Jackpot Payout/Fill slips are accounted for
							 after use by the Accounting Personnel. An investigation is performed to
							 determine the reasons and responsibility for the loss of any Jackpot
							 Payout/Fill slips. The investigation is documented in a report which is
							 submitted to the Executive Secretary for action as appropriate.
605.60
Voids
When a Jackpot Payout/Fill slip is voided, the
							 Cashier clearly marks
"void"
across the face of the original and
							 two copies. The Cashier drops the original and third (pink) copies in the route
							 operator's accounting paperwork lock box and retains the second (yellow) copy
							 for their records.
605.65
Machine Conversions
Written approval must be received from the South
							 Dakota Commission on Gaming prior to a program change. The following
							 information must be included in all requests for approval:
1. Location of machine;
2. SDCG stamp number;
3. Serial number; and
4. The program ID number which is going to be
							 used.
If the conversion is a denomination change or change
							 of location, the licensee must notify the Executive Secretary in writing prior
							 to the change. Written approval is not needed for these changes.
605.70
Removal of Slot Machines From Floor or Transfer of
							 Machines to Another Location
When it is necessary to remove a slot machine from
							 the floor or transfer a machine from one retail location to another, the
							 following procedures must be followed before the removal of the
							 machine:
1. An employee not involved in the removal or
							 transfer of the machine reads both the hard and soft meters as required. These
							 meter readings are immediately transferred to accounting.
2. The amounts in the drop bucket and bill acceptor
							 box are dropped and counted. (See section 630).
3. A hopper adjustment is performed on the hopper
							 contents. (See Section 637).
4. Both the hopper load and the amount dropped are
							 transferred and accepted by the cashier.
5. Upon completion of the meter readings, drop
							 process, and counting of the hopper, the machine may be removed from the floor
							 or transferred to another retail location.
Before a machine being removed or transferred is
							 replaced by another gaming device, the commission must be notified and allowed
							 to inspect the device. A gaming device stamp must be placed on the replacement
							 device.
If the removal of a machine is temporary and only for
							 the placement of a tournament machine per § 20:18:14.01, standards two
							 through five as described in this section do not apply to the removal of the
							 machine. The machine being removed shall be secured off the gaming floor away
							 from the gaming public to a location approved by commission staff. All other
							 standards of section 605.70 shall be followed.
605.75
Hopper Adjustments
The initial hopper load is not a fill and does not
							 affect gross revenue computations. (ARSD 20:18:22:12) A fill slip must be
							 prepared because it is money coming from the cage. Write
INITIAL
							 FILL
on the slip, along with the other required information.
The difference between the beginning hopper load for
							 the period and the ending hopper load at the time of the adjustment must be
							 included as either an addition or subtraction from the gross revenue
							 computation for the month the adjustment was made. Hopper adjustments must be
							 made:
1. At least monthly for each machine;
2. When the denomination is changed for a
							 machine;
3. When moving a machine from one retail
							 establishment to another; and
4. When there is a change in ownership or when a
							 business closes.
605.80
Mobile Imprest Bank
If a slot route operator uses a mobile imprest ban it
							 shall be locked and secured at all times. It shall be counted at the beginning
							 and end of each shift by the route person and cashier on duty and documented on
							 a cash inventory form.
605.85
Money Exchanges
Any money transactions including even money exchanges
							 between a route operator and a retail cage cashier need to be documented on a
							 Money Exchange Form (SDCGF-23.1). The Money Exchange Form must be signed by
							 both the retail cashier and the routeperson or route operator cashier to verify
							 the amount exchanged or transferred. The original (white) copy will be filed
							 with a routeperson or route operator cashier's paperwork and the second
							 (yellow) copy will be filed with the retail cashier's paperwork.
SLOT ROUTE OPERATORS
SECTION 610 - POSITION DESCRIPTIONS
REF
TITLE
NARRATIVE
610.1
Owner/Operator
The Owner/Operator is
							 ____________________________
(name)
and is responsible for operations of the entire
							 operation; attainment of long-term growth; delegates portions of the duties and
							 responsibilities to appropriate management personnel; determines that all
							 operations and activities are conducted in accordance with company policy and
							 applicable state and federal law; has the authority to hire and terminate
							 departmental personnel. All owner/operators must be licensed as such with the
							 South Dakota Commission on Gaming.
610.2
Gaming Manager
The Gaming Manager is ____________________________and
							 is responsible to establish and monitor overall operating policy for the Gaming
							 Operator; monitors games activity for adherence to company policy and state
							 regulations; and has the authority to hire and terminate departmental
							 personnel. This person must be licensed as a key employee (SDCL
							 42-7B-22.1).
610.3
Routeman
The Routeman is responsible for maintaining and
							 repairing slot machines. The Routeman is an employee of the licensed slot route
							 operator.
610.6
Hard Count Team Leader
The Hard Count Team Leader oversees the hard count.
							 This individual participates in and verifies the drop and is responsible for
							 the other Hard Count Team Members and hard count equipment. The Hard Count
							 Leader reports directly to the Controller/ Bookkeeper.
610.7
Hard Count Team Members
The Hard Count Team Members assist in the drop
							 process.
SLOT ROUTE OPERATORS
SECTION 620 - JACKPOT PAYOUTS AND HANDPAYS
REF
NARRATIVE
620.0
When a jackpot requires a manual payout or there is a
							 handpay, the following occurs: ARSD 20:18:17:28)
1. Customer notifies change person who notifies the
							 route operator.
2. Upon arrival at the retail location the Routeman
							 visually verifies that jackpot lights are lit, symbols appear in proper
							 sequence, and the machine door is locked. If the jackpot amount is for $50,000
							 or greater, the commission office must be notified prior to paying the winning
							 patron any portion of the winnings. A copy of this "Jackpot Payout/Fill" slip
							 must be given to the commission agent verifying the jackpot.
3. The Routeman witnesses the jackpot or handpay and
							 secures the jackpot amount.
4. The Cashier or Routeman completes "Jackpot/Payout
							 Fill" slip, including:
a. Location;
b. Date, time, and shift;
c. Machine number and SDCG stamp number;
d. Dollar amount (alpha and numeric);
e. Reel symbols (jackpot only, does not apply to
							 multiline winning combinations);
f. Signatures of at least two employees verifying and
							 witnessing the payout; and
g. Jackpot payouts over $5,000 require a third
							 signature and verification of the Owner/Operator or Key Employee.
5. The Routeman, after verifying the amount, signs
							 all three copies of the "Jackpot Payout/Fill" slip.
6. Routeman forwards the cash to Cashier who, after
							 verifying the funds, signs the slips.
7. The original (white), second part (yellow), and
							 the third part (pink) copies of the Jackpot Payout/Fill slip are dispensed from
							 the dispensing machine. Cashier keeps second part (yellow) copy of the "Jackpot
							 Payout/Fill." The original (white) is taken by the Routeman along with the
							 funds. The third (pink) is dripped immediately into the accounting paperwork
							 lock box or if not dispensed kept in unbroken sequence in the locked dispensing
							 machine.
8. The Routeman returns to the machine. The customer
							 is paid.
9. The Routeman then observes customer play off
							 machine and includes the original copy (white) of "Jackpot Payout/Fill" with
							 the imprest bank.
620.2
If a jackpot is $1,200 or more, an IRS form W-2G
							 Statement of Gambling Winnings is completed by the cashier or
							 routeman.
SLOT ROUTE OPERATORS
SECTION 625 - HOPPER FILLS AND SHORT PAYS
(ARSD 20:18:17:35)
REF
NARRATIVE
625.
When a manual pay results from the need to fill the
							 hopper or a short pay, the following occurs.
1. Customer notifies change person who notifies the
							 route operator.
2. The Routeman opens the machine and observes the
							 hopper. If the hopper is empty, go to step 3. Otherwise the Routeman frees the
							 machine to complete the payout. If the machine is not jammed, the Routeman
							 tests the payout setting to determine if the machine is paying short. If not,
							 go to section 625.2.
3. After locking the machine, the Routeman secures
							 necessary funds, proceeds to Cashier, and the Cashier or Routeman fills out the
							 "Jackpot Payout/Fill" including:
a. Location;
b. Date, time, and shift;
c. Machine number and SDCG stamp number;
d. Dollar amount (alpha and numeric);
e. Signatures of at least two employees verifying and
							 witnessing the fill; and
f. Fills over $5,000 require a third signature and
							 verification of the Owner/Op-erator or Key Employee.
4. The Routeman then signs all three copies of the
							 "Jackpot Payout/Fill" slip. The cash is forwarded to the Cashier who, after
							 verifying the funds, signs the slips.
5. The original (white), second part (yellow), and
							 third part (pink) copies of the Jackpot Payout/Fill slip are dispensed from the
							 locked dispensing machine. The Cashier keeps the second part (yellow) of the
							 "Jackpot Payout/Fill." The original (white) is taken by the Routeman along with
							 the funds. A third (pink) is dropped immediately into the accounting paperwork
							 lock box or if not dispensed kept in unbroken sequence in the locked dispensing
							 machine.
6. The Routeman and the other licensee who sign the
							 bag tag place the funds in the hopper and turn the machine on.
7. The Routeman observes completion of the payout and
							 includes the signed bag tag and seal and the original (white) copy of the
							 "Jackpot Payout/Fill" with the imprest bank.
625.2
Upon all access to slot machines, the machine access
							 log is to be completed and returned to the inside of the machine upon securing
							 the door.
SLOT ROUTE OPERATORS
SLOTS
SECTION 627 - TICKET PRINTERS (ARSD 20:18:17:18.01)
REF
NARRATIVE
627.1
Payment By Ticket Printers.
If the
							 gaming device has a printer that has the means to print a Hopper Ticket or
							 Paper Token, the printer shall print on a ticket and provide the data to a slot
							 monitoring system. This system must have the means to validate a Hopper Ticket
							 or Paper Token. If communication is lost and validation information cannot be
							 sent to the slot monitoring system, the slot machine is prohibited from
							 accepting paper tokens and can only dispense hopper tickets which must be
							 manually redeemed. The information to be printed on the ticket must
							 include:
a. The value of the credits redeemed in U.S. dollars
							 in numerical form;
b. The name of the casino issuing the hopper ticket
							 or paper token;
c. The time of day the hopper ticket or paper token
							 was printed in twenty-four hour format showing hours and minutes;
d. The date the hopper ticket was printed showing
							 day, month, and year;
e. The expiration date of the hopper ticket or paper
							 token, which is 90 days;
f. A number identifying the slot machine that
							 generated the hopper ticket or paper token;
g. A unique validation number or barcode;
							 and
h. A description of any restrictions on the
							 redemption of the hopper ticket or paper token.
627.2
Payment of Paper Tokens.
Paper tokens
							 may be redeemed at the cashier cage or inserted in another slot machine that is
							 capable of accepting these tickets at the casino where the ticket was printed.
							 The paper tokens must be redeemed before the expiration date that is printed on
							 the paper token.
627.3
Payment of Hopper Tickets.
Hopper
							 tickets that are not validated by the slot monitoring system must be manually
							 redeemed at the cashier cage of the casino where the ticket was printed before
							 the expiration date printed on the hopper ticket. Hopper tickets that were not
							 validated must show by some means that it did not communicate with the slot
							 monitoring system. This must be approved by the Executive
							 Secretary.
627.4
Payment of Casino Script.
This
							 preprinted voucher of predetermined value may be dispensed from the bill hopper
							 or may be accepted into a slot machine and does not require a slot monitoring
							 system, but must have a Commission approved validation system and
							 includes:
a. The value in U.S. dollars in numerical
							 form;
b. The name of the casino issuing the
							 voucher;
c. A unique validation number or barcode;
d. A description of any restrictions on the
							 redemption of the voucher; and
e. Security features that limit the ability to
							 counterfeit.
627.5
Payment of Jackpots with Paper Tokens or
							 Jackpots.
If a paper token or hopper ticket is printed due to a jackpot,
							 the tickets must be manually redeemed following proper jackpot procedures. The
							 printed paper token or hopper ticket shall be stapled to the white jackpot
							 slip.
627.6
Voiding of Paper Tokens or Hopper Tickets and
							 Casino Script.
When voiding a paper token, hopper ticket, or casino
							 script the cashier shall clearly mark void across the face of the voucher. The
							 cashier signs across the face of the paper token, hopper ticket, or casino
							 script. The cashier shall then submit the voided tickets to accounting for
							 retention and accountability.
SLOT ROUTE OPERATORS
SECTION 630 - HARD DROP PROCEDURES
(ARSD 20:18:17:29)
REF
NARRATIVE
630.1
Within a reasonable period prior to the drop of the
							 machines, an employee (accounting personnel are preferred) reads and records
							 the soft meter readings on a meter reading summary and, if applicable, the bill
							 acceptor meter reading summary. This meter reading function must be done
							 separately from the actual drop. The drop and the meter readings must be
							 completed before gaming starts.
The meter readings are immediately placed in the
							 paperwork lock box. The operator's accounting staff collects them sometime
							 after the drop is complete. Any unusual meter readings are reported to and
							 investigated by the Routeman or Slot Mechanic. Any adjustments to the meter
							 readings are documented on the meter reading summary.
630.2
The hard meter readings must be taken before the last
							 drop which is to be included on the gaming tax return for each month. These
							 must be recorded on the hard meter reading summary.
630.3
The Slot Drop Team consists of the following, unless
							 the licensee has received written permission from the Executive Secretary
							 regarding other arrangements:
1. The Hard Count Team Leader; and
2. At least one Hard Count Team Member;
(A representative of the retail licensee is
							 recommended.)
630.4
The Slot Drop Team assembles at the location at the
							 previously specified time on each day that the drop occurs. This time must be
							 reported to the commission by using forms provided by that office. The Hard
							 Count Team Leader accesses the key to the drop cabinet from the Cashier by
							 signing and dating the slot access key log and then accessing the key to the
							 dual lock box.
630.5
A Hard Count Team Member removes the bucket and any
							 overflow, places a preprinted machine identification tag into the bucket, and
							 sets the bucket on the cart. An empty bucket is placed in the drop cabinet and
							 the door to the drop cabinet is locked. Once the cabinet key is removed, the
							 door should be tested to ensure it is locked.
630.6
Machines with bill acceptor boxes must be dropped in
							 conjunction with the drop buckets, as follows:
1. Use the bill acceptor release key to release the
							 bill acceptor box. Replace with an empty bill acceptor box. This lock must be
							 different from the slot drop cabinet lock.
2. If not preidentified, tag the bill acceptor box
							 that was removed. This identification tag should include the machine number.
							 Place removed bill acceptor box on the cart. The boxes will be taken to the
							 Retailer's count room or the Route Operator's count room to be
							 counted.
If the drop is to be removed from the common retail
							 premises, it must be weighed at this time. If not removed, the drop is
							 transferred to the operator count room, the drop keys are returned in
							 accordance with section 630.10 and count/wrap procedures are followed in
							 accordance with section 435.
630.7
The Hard Count Team Leader observes the actions of
							 the Hard Count Team Members and ensures that all removed drop buckets are
							 accurately weighed. Each machine's drop shall be weighed and recorded according
							 to the preprinted identification tag. The recorder will be in a position to
							 observe the amount on the scale. The hard count recorder will document the
							 amount by machine on the hard count summary until all drop from the slot
							 machines is counted and recorded.
630.8
A count team member guards the cart containing
							 removed drop buckets.
630.9
Upon completion of the drop at each retail location,
							 the Hard Count Team Members sign the hard count summary. By signing the form
							 the members are attesting to the accuracy of the form, which reflects the
							 amount of the drop.
630.10
The Hard Count Team Leader returns drop cabinet keys
							 and bill acceptor release keys to the Cashier and dates and signs the slot
							 access key log. The keys are then locked in the dual lock box.
630.11
Repealed.
630.12
Slot machine drop cabinet keys, including duplicates,
							 are maintained by a department independent of the slot department.
630.13
Two persons are required to accompany such keys while
							 checked out and observe each time the slot machine drop cabinets are
							 accessed.
630.14
The cart is moved by the Hard Count Team Leader to
							 the route operator's count room.
SLOT ROUTE OPERATORS
SECTION 635 - COUNT AND WRAP PROCEDURES
(ARSD 20:18:17:32)
REF
NARRATIVE
635.1
The Hard Count Team transfers the slot drop to the
							 operator's count room where it is wrapped and/or transferred to the
							 cashier.
635.2
The coins are wrapped and reconciled in a manner
							 which precludes the commingling of slot drop coins with coins from other
							 sources.
635.3
BILL ACCEPTOR BOXES - Upon completion of the wrap,
							 the contents of the bill acceptor boxes are counted. The following steps apply
							 to those licensees with bill acceptor boxes. If bill acceptor boxes are not
							 used, go to step 635.4.
1. One count team member (the opener) obtains one
							 bill acceptor box, unlocks and opens it in full view of the other team member
							 (the verifier). The opener then empties the contents of the box on the count
							 table.
2. The opener shows the camera and the verifier that
							 the box is empty. The verifier verbally acknowledges that the box is
							 empty.
3. The bill acceptor box is then closed, locked, and
							 placed in the bill acceptor box rack or in another place approved by the
							 executive secretary.
4. The opener sorts all currency by denomination,
							 paper tokens, casino script and counts each separately. Paper tokens and casino
							 script are counted after all bills have been counted. No counting may take
							 place until all bills from the bill acceptor box are sorted.
5. The number of bills for each denomination is
							 recorded on the bill acceptor summary form for that particular slot machine by
							 the verifier.
6. The total dollar amount for that slot machine is
							 then calculated and entered on the summary form by the verifier.
7. The verifier then performs an independent second
							 count of the bills and compares this total with the count recorded. If there
							 are any discrepancies between these two amounts, the opener must recount the
							 bills, and the verifier must recalculate the amounts recorded on the form. This
							 must be done until all discrepancies are resolved.
8. The opener computes a total value for all paper
							 tokens and casino script found in each bill acceptor. The recorder records the
							 dollar value of the paper tokens and casino script on the bill acceptor
							 summary. The verifier performs a second computation.
If there are any discrepancies between these two
							 amounts the verifier must recompute the vouchers. This procedure must be
							 performed until all discrepancies are resolved.
9. These procedures are repeated until all bill
							 acceptor boxes are counted.
The bill acceptor summary is then totaled to reflect
							 the total dollar amount counted from the bill acceptor boxes. The grand total
							 is then transferred to the hard count summary which reflects the total dollar
							 amount dropped.
Funds (including paper tokens and casino script) from
							 the bill acceptor boxes are considered part of the hard drop and must be
							 included on the slot summary report. That is, bills, paper tokens, and casino
							 script dropped must be added to the coins dropped to obtain the total drop for
							 each slot machine and in total.
The hard count team leader and the hard count
							 recorder attest to the accuracy of the drop by signing the hard count summary
							 and the bill acceptor summary.
635.4
The Cashier then performs an independent count of the
							 wrapped coins and the currency, paper tokens, and casino script; if the coins
							 are not wrapped at this stage, the coin from each machine must be weighed
							 separately. Upon completion of the wrap process, the total wrap amount is
							 entered into the cashier's daily summary as slot drop accepted.
If a vault is used to store the funds for the hard
							 drop, the cashier must verify the amount and sign the slot summary report
							 attesting to the accuracy of the amount stated. This amount is entered on the
							 cashier's daily summary as slot drop accepted and then recorded as a transfer
							 to the vault.
635.5
The Cashier accepts responsibility for the funds by
							 attesting to the accuracy of the hard count summary by signing the form in the
							 appropriate location.
635.6
The hard count summary is then taken to accounting or
							 placed in a location which is not accessible by any member of the drop team or
							 the cashier.
SLOT ROUTE OPERATORS
SECTION 637 - HOPPER ADJUSTMENTS
(ARSD 20:18:22:12)
REF
NARRATIVE
637.1
At least once a month the hopper contents are counted
							 and reconciliations are performed. The tax return for that month reflects the
							 adjustment. (ARSD 20:18:22:12). For the tax reporting period, any increase in
							 the hopper inventories increases gross revenue; decreases in the hopper
							 inventory decrease gross revenue.
637.2
The hopper adjustment team consists of at least two
							 people:
1. The hopper adjustment team leader; and
2. At least one assistant.
The hopper count is accomplished using the count
							 procedures outlined from §§ 435.3 to 435.10, inclusive.
637.3
Immediately before the hopper count an employee
							 separate from the hopper adjustment team reads and records the soft and hard
							 meter readings on SDCGF-17 and 17.1. These readings are done separately from
							 the hopper count and are transferred to accounting as soon as they are
							 completed. The hopper count and meter readings must be completed before gaming
							 starts.
637.4
The slot machine access card is completed upon access
							 to each slot machine.
637.5
The contents of the hopper are either weighed or
							 counted; then this count is recorded in the applicable column on the Hopper
							 Count Summary (SDCGF-28). The hopper contents are then placed back in the
							 hopper and the machine is locked. This process is repeated until all of the
							 slot machines have been accounted for.
637.6
The Hopper Count Summary (SDCGF-28) is signed by the
							 hopper adjustment team members attesting to the accuracy of the report. This
							 report is then immediately placed in the paperwork lock box.
SLOTS
SECTION 640 - KEY CONTROL
REF
NARRATIVE
640.1
All sensitive keys relating to the Slot Department
							 are controlled through restricted access and the slot access key log which
							 indicate the following:
1. Date of issuance;
2. Time of issuance:
3. Signature of individual receiving key;
4. Key number;
5. Reason for removal of keys;
6. Initials of individual issuing key;
7. Date of return;
8. Time of return;
9. Initials of individual accepting return of key;
							 and
10. Comments.
640.2
The following keys are maintained in the dual lock
							 box located in the Cashier area:
1. Slot drop cabinet keys;
2. Slot door keys;
3. Key for lockbox containing Voucher Slot Machine
							 Detail Report.
SLOT ROUTE OPERATORS
SECTION 645 - ACCOUNTING FUNCTION
REF
NARRATIVE
645.1
All original copies (white) of jackpot payout/fill
							 slips are forwarded to accounting. Accounting then enters the slip on the
							 payout/fill summary sheet and retains that slip until the next
							 drop.
645.2
At the end of each drop, all reports and supporting
							 forms are forwarded to accounting.
645.3
Accounting personnel then perform the
							 following:
1. Collect all meter reading information from the
							 paperwork lock box at the retail locations and obtain the third copy (pink) of
							 any jackpot payout/fill slips used since the last drop was done.
2. Review matching of the original (white) with the
							 third copy (pink) of the jackpot payout/fill slips and account for numerical
							 sequence from shift to shift.
3. Arranges jackpot payout/fill slips in numerical
							 sequence; review the posting made to the payout fill summary sheet.
4. Enter the amounts shown for the drops from the
							 hard count summary and the pay-out/fills from the payout fill summary sheet
							 with the applicable machine number on the slot summary report.
5. Calculate the net result by machine on the slot
							 summary report.
6. Agree with the totals of count wrap variance
							 report and net cash transferred to daily cash summary; investigate any
							 differences.
7. Post meter readings from meter reading summary to
							 master slot summary report by machines; post drop payouts/fills and net win by
							 machine from slot summary to master slot summary report. Calculate the
							 following on the master slot summary:
a. Calculated drop from meter readings;
b. Variance between drop from physical count and
							 calculated drop;
c. Handle for previous drop and current drop from
							 meter readings;
d. Drop from prior drop and current drop
							 days;
e. Record of hopper adjustments (monthly)
f. Theoretical hold (monthly)
g. Actual hold (monthly)
h. Variance between actual and theoretical hold
							 (monthly); and
i. Variance between actual jackpots paid amount and
							 metered jackpots paid amount.
645.4
The Controller/Bookkeeper investigates any missing
							 jackpot payout/fill slips. The Controller/Bookkeeper then produces a report
							 explaining the cause of the loss and responsibility for it.
645.5
The Owner/Operator or the Gaming Manager, in
							 conjunction with the appropriate personnel, investigate any large or unusual
							 fluctuations in the master slot summary report.
645.6
Paper Tokens, Hopper Tickets, and Casino Script that
							 are the result of single awards are jackpots. These tickets must be included on
							 the comparison of meter jackpot with actual jackpots paid report. For all other
							 Paper Tokens, Hopper Tickets, and Casino Script accounting must prepare a
							 report by drop, by machine, by denomination, on a month to date basis which
							 compares a voucher issued meter to the vouchers issued system
							 report.
On a monthly basis, accounting prepares a schedule of
							 voucher liability based on the vouchers redeemed and the vouchers issued for
							 the reporting period. This calculated voucher liability is compared to the
							 system generated voucher liability for reasonableness. Any large or unusual
							 variance shall be reported to the South Dakota Commission on
							 Gaming.
645.7
Accounting shall maintain a report detailing the
							 dollar value of all unredeemed paper tokens, hopper tickets, and casino script.
							 The dollar value for unredeemed tickets can be obtained from the reports
							 generated by the slot monitoring system. This report will be prepared each drop
							 period.
645.8
Redeemed and unredeemed vouchers are considered
							 gaming records. These records must be maintained for 5 years.
645.9
The Controller/Bookkeeper keeps all fill bag seals
							 and tags, along with a reconciliation log. The reconciliation log must have all
							 seal numbers, tag numbers, the date the bag was made, and the reason for
							 breaking the seal. Any missing seal numbers must be investigated.
645.10
After each hopper adjustment is performed, the hopper
							 count summary and meter reading forms are forwarded to the
							 Controller/Bookkeeper. The amounts reflected on this form are transferred to
							 the hopper adjustment summary. These adjustments are reported when filing the
							 monthly gross revenue tax report (SDCGR-2).
645.11
The Controller/Bookkeeper then completes the
							 reconciliation by using the Hopper Reconciliation Worksheet (SDCGF-26). This
							 form is used to determine the correct hopper contents. Any variances of $50 or
							 more are investigated and noted by Con-troller/Bookkeeper. Any variances of
							 $100 or more are to be reported to the South Dakota Commission on
							 Gaming.
SLOT ROUTE OPERATORS
SECTION 650 - STATISTICS
REF
NARRATIVE
650.1
All slot machines contain functioning coin-in meters.
							 At least weekly, immediately prior to the drop, a Routeman or an employee of
							 the Routeman reads and records the meter readings on a meter reading summary.
							 After the meter reading summary is completed, an accounting representative
							 reviews the meter readings for reasonableness. Those meters that appear to be
							 unreasonable are reviewed with the Routeman or Slot Mechanic and any
							 discrepancies are resolved. Any unresolved meter readings are listed by
							 accounting personnel supervisor for follow-up by the Routeman who also
							 documents the follow-up, as well as documenting investigations of unusual
							 deviations between actual and theoretical hold.
650.2
Accurate and current hold percentages are maintained
							 for each slot machine on the Master Slot Summary. (ARSD
							 20:18:17:33).
650.3
Theoretical hold percentages are provided by the
							 vendors. Actual hold percentage strips are compared to the theoretical hold by
							 Routeman personnel.
650.4
Records are maintained for each machine which
							 indicate the dates of any changes made to the reel settings or payout/award
							 schedules, the actual changes made, and the recalculation of theoretical hold
							 as a result of the changes. The Controller/Book-keeper periodically compares
							 the hold percentages to the manufacturer's theoretical hold.
650.5
Records are maintained for each machine which
							 indicates the date the machine was placed into service, the date the machine
							 was removed from operation, the date the machine was placed back into
							 operation, and any changes in machine numbers and designations.
650.6
Licensees must read and record meters which will
							 enable them to identify whether a variance between actual drop and meter drop
							 is attributable to coin, currency, paper tokens, hopper tickets, or casino
							 script.
650.7
Repealed.
SLOT ROUTE OPERATORS
SECTION 655 - MISCELLANEOUS
REF
NARRATIVE
655.1
Repealed.
655.2
The wrapping of loose coins is performed at a time or
							 location that does not interfere with the hard count/wrap process or the
							 accountability of that process.
655.3
A record is maintained evidencing the transfer of
							 unwrapped coins.
SLOT ROUTE OPERATORS
SECTION 660 -- SAMPLE FORMS
MONEY EXCHANGE FORM
Description:
Prenumbered two-part form
Used to verify funds being sold, bought, or
exchanged between a route operator and a
retail serviced by the route operator
Click to view
				image
ELECTRONIC DATA PROCESSING
SECTION 700 - GENERAL
REF
DESCRIPTION
NARRATIVE
700.0
General Controls
Licensees that employ and utilize any type of
							 computerized or automated system that accounts for either gaming transactions
							 and activity or impacts statistical reporting requirements and the reporting of
							 taxable gross revenue, or both, must have adequate, written backup and recovery
							 procedures in place. These procedures must address contingency plans in the
							 event of data loss or system failure and are applicable to systems used for any
							 purpose related to gaming activity. This includes automated slot monitoring
							 systems, meter capture systems, report-generating systems, handheld systems,
							 ticketing systems, general ledger systems, accounting systems, etc. The
							 procedures must be distributed to all necessary individuals and departments and
							 must be tested periodically to ensure effectiveness.
All electronic and ticketing slot machine systems,
							 which report or affect the taxable gaming revenue of a slot machine, must have
							 a real time data backup device. All transactions recorded by the system must be
							 backed up immediately by the backup device so that if the system experiences a
							 catastrophic failure, all of the data in the system may be recovered. The
							 following items must be addressed in the licensee's system of internal
							 control:
1. The main computers (i.e., hardware, software, and
							 data files) for each gaming application (e.g., slots, table games, etc.) are in
							 a secured area with access restricted to authorized persons, including
							 vendors.
2. The computer systems, including application
							 software, are secured through the use of passwords or other approved means.
							 Management personnel or persons independent of the department being controlled
							 shall assign and control access to system functions.
3. Passwords are controlled as follows unless
							 otherwise addressed in these standards:
a. Each user must have their own individual
							 password.
b. Passwords used to gain access to the system are
							 changed at least quarterly with changes documented by the system.
4. Adequate backup and recovery procedures are in
							 place, and if applicable, include:
a. Daily backup of data files.
b. Backup of all programs.
c. Secured off-site storage of all backup data files
							 and programs, or other adequate protection.
d. Recovery procedures are tested at least annually
							 in a test environment.
e. Adequate system documentation is maintained,
							 including descriptions of both hardware and software, operator manuals,
							 etc.
700.1
Modems
If remote dial up to any associated equipment is
							 allowed for software support, the licensee must maintain an access log which
							 includes: name of employee authorizing modem access, reason for modem access,
							 description of work performed, date, time, and duration of access.
700.2
Optical Disk
Documents may be scanned or directly stored to WORM
							 ("Write Once Read Many") optical disk with the following
							 conditions:
Document Storage
1. The optical disk must contain the exact duplicate
							 of the original document.
2. All documents stored on optical disk must be
							 maintained with a detailed index containing the retail license number, the
							 retail location name, SDCG Document number or name as applicable, and document
							 origination date. This index must be available upon request of the SDCG staff
							 members.
3. Upon request by SDCG staff members, hardware
							 (terminal, printer, etc.) must be provided in order to perform auditing
							 procedures.
4. Controls must exist to ensure the accurate
							 reproduction of records, up to and including the printing of stored documents
							 used for auditing purposes.
PART II
REVENUE REPORTING
MONTHLY GROSS REVENUE TAX REPORT
SECTION 1100 - MONTHLY GROSS REVENUE TAX REPORT - FORM
INSTRUCTIONS
1100.1
The Monthly Gross Revenue Tax Report and remittance
							 is due from each retail license and route operator not later than fifteen days
							 following the end of each month. (SDCL
							 42-7B-29)
1100.2
This form is provided by the Executive Secretary.
							 Fill out the license number, name, and address for the business the return is
							 for.
1100.3
All revenue figures must be reported in dollar
							 increments (i.e. 24 coins in for a nickel slot machine should be reported as
							 $1.20)
1100.4
If a pre-designated drop is not scheduled for the
							 last day of the month the revenue from the drop closest to the end of the month
							 is used for filing that month's return. The revenue generated for the remainder
							 of the month is to be reported on the next gross revenue tax
							 report.
1100.5
If the return is for a route operator a route
							 location report must accompany the report and remittance. The route location
							 report is a schedule which shows the statistics for each location which the
							 route operation operates devices in.
1100.6
Gross Revenue Computations. (ARSD
							 20:18:22:12)
1100.7
Upon discovery of a reporting error by the licensee
							 in a previous month's report, an amended report must be filed which contains
							 the following information: (ARSD 20:18:22:03)
1. The total gaming revenue and statistics for that
							 month, including the amendment on a regular tax report with "Amended Tax
							 Report" written on the top of the form.
2. A memorandum which explains the legal basis for
							 the amendment and calculation of the additional amount of tax due.
3. The proper amount of additional tax and interest
							 due must be remitted with the amended report.
MONTHLY GROSS REVENUE TAX REPORT
SEE ATTACHED REPORT
SOUTH DAKOTA COMMISSION ON GAMING MONTHLY GROSS REVENUE TAX
				REPORT
Click to view
				image
SLOT ROUTE LOCATION REPORT
SEE ATTACHED REPORT
SOUTH DAKOTA COMMISSION ON GAMING
SLOT ROUTE LOCATION REPORT
FOR GAMING OPERATIONS DURING THE MONTH OF:
Click to view
				image
FISCAL STANDARD FINANCIAL STATEMENTS
SECTION 1205 - STANDARD FINANCIAL STATEMENTS - FORM
SEE ATTACHED EXAMPLES
Click to view
				image
Click to view
				image
Click to view
				image
Click to view
				image
Click to view
				image
Click to view
				image
Click to view
				image
Click to view
				image
Click to view
				image
Click to view
				image
Click to view
				image
Click to view
				image
Click to view
				image
Click to view
				image
Click to view
				image
Click to view
				image
SPORTS WAGERING
SECTION 1300 - INTERNAL AUDITS
REF
NARRATIVE
1300
Internal audits must be performed by gaming licensee
							 accounting personnel.
(1) Controls must be established and procedures must
							 be implemented to perform the following procedures:
(a) At least weekly, reconcile wagering account
							 liability (deposits - adjustments - withdrawals = total account balance) to the
							 system record;
(b) At least weekly, review manual adjustments to or
							 from wagering accounts to ensure such adjustments were authorized;
(c) At least monthly, review exceptions
							 reports;
(d) At least monthly, review documentation related
							 to access to inactive and closed accounts; and
(e) At least annually, review the cashless wagering
							 system to determine that the configuration parameters are accurate and have not
							 been altered without authorizations.
(2) The performance of internal audit procedures,
							 the exceptions noted, and the follow-up of all internal audit exceptions must
							 be documented and maintained.
(3) All accounting reports are be approved by the
							 commission and kept for a minimum of three years, in accordance with commission
							 regulations.