(b) Concurrently with the decision to not collect the baccarat commission, the licensee must record, in such manner and using such preprinted, prenumbered forms as the Arkansas Racing Commission has approved:

1. (1) Date, shift, and time the licensee determined to not collect the baccarat commission;
2. (2) The amount of the baccarat commission not collected;
3. (3) The baccarat table number;
4. (4) Patron name, if known;
5. (5) The dealer’s signature; and
6. (6) A baccarat supervisor’s signature.

(c)

1. (1) Such forms shall be sent to the accounting department at least every twenty-four (24) hours and reconciled numerically to account for all forms.

2. (2)

   1. (A) A form may be used to record more than one (1) transaction.
   2. (B) However, each transaction must indicate all of the above required signatures.
3. (3) Descriptions of the forms and procedures utilized must be included in the licensee’s submitted system of internal control.