(a)

1. (1) Each operator shall prepare and submit a written internal control system describing the operation of the intercasino-linked system or mobile gaming system, in accordance with this section.
2. (2) Each operator shall, if required by the Arkansas Racing Commission, amend the written system to comply with any requirements consistent with this section that the commission deems appropriate.

(c)

1. (1) Unless the commission approves otherwise in writing, each operator shall direct an independent accountant engaged by the operator to perform observations and document examinations and inquiries of employees to determine compliance with the operator’s internal control system using procedures approved by the commission.
2. (2) The independent accountant engaged by the operator will submit to the operator two (2) copies of a written report of its compliance with the internal control system approved by the commission.
3. (3) Not later than one hundred fifty (150) days after the end of the operator’s business year, the operator shall submit two (2) copies of the independent accountant’s report summarizing all instances of noncompliance or any other correspondence directly relating to the operator’s system of internal control to the commission, accompanied by the operator’s statement addressing each item of noncompliance noted by the independent accountant and describing the corrective measures taken.