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205 C.M.R. 138.00 – Uniform standards of accounting procedures and internal controls | Midpage
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Code of Massachusetts Regulations (CMR)
Title 205
Chapter 138.00
205 C.M.R. 138.00
Uniform standards of accounting procedures and internal controls
MGL c. 23K, §§ 4(28), 5, 25(d), 27 and 28
Massachusetts Gaming Commission
138.01
Definitions
138.02
Licensee's System of Internal Controls
138.03
Records Regarding Company Ownership
138.04
Gaming Licensee's Organization
138.05
System for Ensuring Employees Are Properly Licensed or Registered
138.06
System for Business Dealings with Vendors
138.07
Floor Plans
138.08
Accounting Records
138.09
Retention, Storage and Destruction Records
138.10
Jobs Compendium Submission
138.11
Personnel Assigned to the Operation and Conduct of Gaming
138.12
Alcoholic Beverage Control
138.13
Complimentary Services or Items and Promotional Gaming Credits
138.14
Internal Control Procedures for Security Department
138.15
Internal Control Procedures for Access Badge System and Issuance of Temporary License Credentials, and Restricted Areas
138.16
Access to Public and Restricted Areas
138.17
Searches of Employees and the Workplace by the Gaming Licensee
138.18
Vendor Access Badges
138.19
Count Rooms; Physical Characteristics; Count Protocols
138.20
Possession of Firearms
138.21
Protection of Minors and Underage Youth
138.22
Critical Incident Preparedness Plan
138.23
Drop Boxes for Table Games; Gaming Table Slot Cash Storage Boxes
138.24
Cashiers' Cage; Satellite Cages; Master Coin Bank; Coin Vaults
138.25
Simulcast Counter: (Reserved)
138.26
Keys for Dual Locks; Gaming Licensee-controlled Keys and Locks; Notice to the IEB and Surveillance Department upon Malfunction and Repair, Maintenance or Replacement
138.27
Internal Controls B: (Reserved)
138.28
Gaming Day
138.29
Accounting Controls for the Cashiers’ Cage, Satellite Cages, Master Coin Bank and Coin Vaults
138.30
Accounting Controls within the Simulcast Counter: (Reserved)
138.31
Procedure for Accepting Cash and Coupons at Gaming Tables
138.32
Table Game Drop Boxes, Transport to and from Gaming Tables; Storage Boxes
138.33
Removal of Slot Drop Containers; Unsecured Funds; Recording of Meter Readings for Slot Machine Drop
138.34
Procedures for Acceptance of Tips or Gratuities from Patrons
138.35
Table Inventory; Table Inventory Container; Chip Reserve Compartment
138.36
Procedures for Counting Table Inventory, Opening Tables for Gaming, Shift Changes at Gaming Tables, and Closing Gaming Tables
138.37
Procedure for Distributing and Removing Gaming Chips, Coins and Plaques to Gaming Tables
138.38
Administrative Action
138.39
Internal Controls D: (Reserved)
138.40
Procedure for Acceptance of Checks, Cash Equivalents, Wire Transfers, and Credit/Debit Cards; Issuance of Counter Checks
138.41
Replacement Checks and the Redemption of Counter Checks
138.42
Acceptance of Payments Toward Outstanding Patron Checks
138.43
Procedures for Establishing Patron Credit Accounts, and Recording Checks Exchanged, Redeemed or Consolidated
138.44
Patron Request for Suspension of Credit Privileges
138.45
Procedure for Depositing Checks Received from Gaming Patrons
138.46
Procedure for Collecting and Recording Checks Returned to the Gaming Licensee after Deposit
138.47
Automated Teller Machines (ATM)
138.48
Procedure for Opening, Counting and Recording Contents of Table Drop Boxes and Slot Cash Storage Boxes
138.49
Procedure for Opening, Counting and Recording the Contents of Bill Validator Boxes, Kiosks, Determination of Gross Revenue Deduction
138.50
Internal Controls E: (Reserved)
138.51
Accounting Controls for Gaming Voucher Redemption Kiosks
138.52
Slot Machines and Bill Changers; Coin and Token Containers; Slot Cash Storage Boxes; Entry Authorization Logs
138.53
Progressive Slot Machines
138.54
Linked Slot Machines Interconnected in More than One Gaming Establishment; Slot System Operator; Computer Monitor
138.55
Inspection of Slot Machine Jackpots
138.56
Attendant Paid Jackpots and Credit Meter Payouts
138.57
Slot Machine Tournaments and Promotional Events within the Gaming Area
138.58
Alternate Forms of Jackpot Payments
138.59
Procedure for Filling Payout Reserve Containers of Slot Machines and Hopper Storage Areas
138.60
Procedure Governing the Removal of Coin, Slot Tokens and Slugs from a Slot Machine Hopper
138.61
Slot Accounting Requirements; Electronic Table Games Which Accept Gaming Vouchers or Coupons Redeemed by Gaming Voucher System
138.62
Payment of Table Game Progressive Payout Wagers; Supplemental Wagers Not Paid from the Table Inventory
138.63
Slot Machines and Other Electronic Gaming Devices; Authorized Locations; Movements
138.64
Accounting Controls for Chippersons and Chips
138.65
Cashless Wagering Systems: (Reserved)
138.66
Master Lists of Approved Table Games, Movements of Gaming Equipment; Amendments of Operation Certificates upon Filing Updated Master List
138.67
Employee Signatures
138.68
Expiration of Gaming-related Obligations Owed to Patrons; Payment to the Gaming Revenue Fund
138.69
Entertainment, Filming or Photography within the Gaming Area
138.70
Technical Standards for Count Room Equipment
138.71
Table Game Tournaments and Promotional Events within the Gaming Area
138.72
Policies and Procedures for Ensuring a Workplace Free from Unlawful Discrimination, Harassment and Retaliation
138.73
Personally Identifiable Information and Confidential Information Security