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

Affected: IC 4-33; IC 4-35; IC 5-14

Sec. 3. (a) At various times throughout this article, the casino licensee or casino license applicant will be required to submit policies and procedures for accounting records to the commission. The accounting records must be submitted in accordance with this rule.

(b) Accounting records must comply with the provisions of IC 4-33, IC 4-35, and this title.

(c) Submissions of policies and procedures for accounting records shall be handled in the following manner:

1. (1) When called for in this article, the casino license applicant shall submit the policies and procedures for accounting records to the executive director at least sixty (60) days prior to the commencement of gaming operations.
2. (2) The executive director shall, in writing, approve the policies and procedures for accounting records, in total or in part.
3. (3) Any portion of the policies and procedures for accounting records not approved by the executive director shall be revised and resubmitted by the casino license applicant within the time period established by the executive director. This method shall be followed until all portions of the policies and procedures for accounting records have been approved, or approval cannot be obtained.
4. (4) None of the policies and procedures for accounting records may be used by a casino license applicant or a casino licensee unless the policies and procedures for accounting records have been approved, in writing, by the executive director.

(d) The casino license applicant or casino licensee shall stamp or otherwise mark each page of its policies and procedures for accounting records submitted to the commission with the word "CONFIDENTIAL" if the material submitted is not subject to disclosure under IC 4-33, IC 4-35, or IC 5-14, or a combination of the three. The casino license applicant or casino licensee shall, at the request of the executive director or the commission, provide a justification explaining the confidential nature of the policies and procedures.

(Indiana Gaming Commission; 68 IAC 15-1-3; filed Jul 3, 1996, 5:00 p.m.: 19 IR 3043; readopted filed Nov 25, 2002, 10:11 a.m.: 26 IR 1261; readopted filed Nov 14, 2008, 12:51 p.m.: 20081210-IR-068080730RFA; 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)