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

Affected: IC 4-33; IC 4-35

Sec. 3. (a) The casino licensee shall require, on a daily basis, the revenue auditor or its equivalent to perform certain procedures on the calculation of the electronic gaming device win. These procedures shall include, at a minimum, the following:

1. (1) Tracing the total of the "bills-in" meter readings as recorded by the bill acceptor flash report or equivalent to the actual count performed by the soft count team to verify agreement.

2. (2) Generating the following reports and reconcile them with all validated/redeemed TITOs:

   1. (A) Ticket issuance report.
   2. (B) Ticket redemption report.
   3. (C) Ticket liability report.
   4. (D) Ticket drop report.
   5. (E) Transaction detail report.
   6. (F) Cashier report.
3. (3) Reviewing all voided electronic gaming device jackpots for accuracy and proper handling. Verify proper number of authorized signatures.
4. (4) Tracing the electronic gaming device count documentation into the cage checkout sheet and subsequent posting to the general ledger.
5. (5) Verifying that all manual electronic gaming device jackpots are entered into the central computer system.

(b) The casino licensee shall require that all variances or discrepancies from subsection (a) shall be investigated, recorded, and reported to the head of the accounting department or its equivalent and the commission staff.

(c) Any variances or discrepancies that affect the calculation of the electronic gaming device win shall be adjusted for in the financial statements and reported on Form RG-1 for the appropriate gaming day.

(d) The casino licensee shall require the revenue auditor or its equivalent to perform certain procedures, on a sample basis, on the electronic gaming devices on a daily basis. These procedures shall be performed for both computerized and manual forms and shall include, at a minimum, the following:

1. (1) Comparing the original electronic gaming device jackpot slips to the duplicate jackpot slips to verify accuracy.
2. (2) Reviewing the electronic gaming device jackpot slips for the proper number of authorized signatures.
3. (3) Verifying and accounting for the numerical sequence of the electronic gaming device jackpot slips.
4. (4) Recalculating the electronic gaming device documentation for accuracy and recording.
5. (5) Randomly selecting certain days to verify the accuracy of the total of jackpots and re-foot and trace to the jackpot report.

(e) The casino licensee shall require that all variances or discrepancies of greater than two percent (2%) from subsection (a) or (d) shall be investigated, recorded, and reported to the head of the accounting department or equivalent.

(f) Any variances or discrepancies that affect the calculation of the electronic gaming device win shall be adjusted for in the financial statements and reported on Form RG-1 for the appropriate gaming day.

(Indiana Gaming Commission; 68 IAC 15-7- 3; filed Jul 18, 1996, 8:45 a.m.: 19 IR 3332; filed Dec 2, 2001, 12:35 p.m.: 25 IR 1071; 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 Apr 13, 2011, 11:20 a.m.: 20110511-IR- 068100498FRA; filed Nov 13, 2015, 2:37 p.m.: 20151209-IR-068150113FRA; readopted filed Sep 30, 2021, 2:07 p.m.: 20211027-IR-068210351RFA; readopted filed Nov 22, 2023, 8:28 a.m.: 20231220-IR-068230610RFA)