Authority: IC 4-33-4; IC 4-35-4

Affected: IC 4-33; IC 4-35

Sec. 1. (a) This rule applies to casino licensees and casino license applicants.

(b) The following definitions apply throughout this article:

1. (1) "Internal auditor" means an individual employed by the casino licensee or an affiliate to perform audits of gaming and nongaming operations to ensure the following:

   1. (A) Proper accounting department controls.
   2. (B) Adherence to IC 4-33, IC 4-35, and this title.
2. (2) "Security department" means the individuals employed by the casino licensee to provide security services for the casino gambling operation.

(c) Unless otherwise specified, casino licensees and casino license applicants shall maintain accounting records for a period of five (5) years within the state of Indiana.

(d) Casino licensees and casino license applicants shall maintain redeemed TITOs in accordance with 68 IAC 14-5.5.

(Indiana Gaming Commission; 68 IAC 15-1-1; filed Jul 3, 1996, 5:00 p.m.: 19 IR 3042; filed Jun 1, 1998, 2:30 p.m.: 21 IR 3707; readopted filed Nov 25, 2002, 10:11 a.m.: 26 IR 1261; filed Dec 6, 2006, 2:52 p.m.: 20070103-IR-068060191FRA; filed Apr 13, 2011, 11:20 a.m.: 20110511-IR-068100498FRA; filed Dec 6, 2012, 2:32 p.m.: 20130102-IR-068110786FRA; readopted filed Sep 19, 2018, 4:09 p.m.: 20181017-IR-068180283RFA; readopted filed Nov 22, 2023, 8:28 a.m.: 20231220-IR- 068230610RFA)