- (a) The EGS Section of the Office of Field Audit shall act at the direction of the Arkansas Racing Commission pursuant to the authority granted to the commission under Acts 2005, No. 1151.
- (b) It is recognized that duties regarding the collection and administration of the eighteen percent (18%) privilege fee are delegated by Acts 2005, No. 1151, to the Secretary of the Department of Finance and Administration.
- (c) It is also recognized that duties regarding the collection and administration of other state tax laws are likewise delegated to the secretary.
(d) In the course of fulfilling its duties under this rule, the EGS Section shall exercise the following powers, duties, and responsibilities:
- (1) Audit income received by a gaming operator from EGS;
(2) Review the operation, financial data, and program information relating to EGS through a central computer that will allow the EGS Section to:
- (A) Audit the gaming operation of a gaming operator; and
- (B) Monitor wagering patterns, payouts, privilege fee payments and other matters related to the payment of the eighteen percent (18%) privilege fee or any other state tax administered by the Department of Finance and Administration;
(3)
- (A) Require a gaming operator to maintain specific records and submit any information, records, or reports required for the administration of the eighteen percent (18%) privilege fee or other state taxes;
- (B) The EGS Section may also make recommendations to the commission that a gaming operator be required to maintain specified records and submit information, records, or reports required under Acts 2005, No. 1151, and this part as determined by the commission to be necessary for the proper implementation and enforcement of those provisions of Acts 2005, No. 1151, unrelated to the collection of the eighteen percent (18%) privilege fee or other state taxes;
(4)
- (A) The EGS Section of the Office of Field Audit shall investigate, audit, or review other operations of the franchise holder unrelated to the collection of the eighteen percent (18%) privilege fee or other state taxes, as directed by the commission to fulfill the commission responsibilities under Acts 2005, No. 1151.
- (B) The commission shall direct and supervise the EGS section of the Office of Field Audit in exercising the statutory duties of the commission as authorized under Acts 2005, No. 1151, and this part, except with regard to activities of the EGS Section related to the collection and administration of the eighteen percent (18%) privilege fee or other state taxes; and
(5)
- (A) In addition to the duties related to collection of the eighteen percent (18%) privilege fee on net gaming revenues, all day-to-day operational duties related to enforcement of the electronic gaming rules adopted by the commission shall be conducted by the Department of Finance and Administration, Office of Field Audit, Electronic Gaming Section under authority of a resolution duly adopted by the commission as recorded in the minutes of the commission delegating such authority.
- (B) Any and all subsequent limitations of such rules shall be made in the form of a commission resolution.