c) The MICS shall cover, without limitation, the following topics:

1. 1) Submission, Approval, and Amendment of the Internal Control System;
2. 2) General and Administrative;

3. 3) Access Control

   1. A) General – Location and Access;
   2. B) Key Procedures; and
   3. C) Data Access;

4. 4) Conduct of Wagering, including:

   1. A) Wagering and Payout Procedures; and
   2. B) Statistics;

5. 5) Rules of Wagering, including:

   1. A) What May be Wagered Upon;
   2. B) Types of Wagers Offered; and
   3. C) Establishing Lines or Payout Odds;

6. 6) Wagering Equipment, including:

   1. A) Access and Computer Monitoring Procedures;
   2. B) Point of Sale Devices;
   3. C) Kiosks;
   4. D) Location, Conversion and Movement of Kiosks; and
   5. E) Suspected Defective or Malfunctioning Equipment;

7. 7) Kiosk Fill and Counts, including:

   1. A) Transportation of Fills/Collections; and
   2. B) Counting and Recording Drops;

8. 8) Cashiering, including:

   1. A) Fills and Payouts;
   2. B) Cage Accountability; and
   3. C) Main Bank/Vault Accountability;

9. 9) Internet Wagering, including:

   1. A) Sports Wagering Accounts;
   2. B) Identity Verification;

   3. C) Internet Wagering System Description, including:

      1. i) Structural Overview;
      2. ii) Security and Integrity; and
      3. iii) Upgrade and Improvement Plans;
   4. D) Identity Protection;
   5. E) Fraud Prevention;
   6. F) Contested Transaction Procedures; and
   7. G) Patron Terms and Conditions;

10) Accounting, including:

1. A) Accounting Records;
2. B) Controls over Locked Accounting Box;
3. C) Procedures for Monitoring and Reviewing Wagering Operations; and
4. D) Monthly Reporting Requirements;

5. 11) Suspicious Activity Reporting, including:

   1. A) Financial Activity; and
   2. B) Wagering Activity;

6. 12) Internal Audit, including:

   1. A) Required Internal Audits; and
   2. B) Reporting Guidelines;

7. 13) Surveillance, including:

   1. A) Surveillance Room Access and Control; and
   2. B) Surveillance System Description;

8. 14) Security, including:

   1. A) Case Number System/Incident Reports;
   2. B) Lost Badges/Temporary Badges;
   3. C) Power Failure/Camera Outage;
   4. D) Enforcement of Wagering Restrictions/21 Years Old Minimum; and
   5. E) Handling of Emergencies.