(1) The system of internal controls submitted by a gaming licensee in accordance with 205 CMR 138.02 shall outline the instances in which the table inventory will be changed during the course of a gaming day. Such outline shall include procedures for:

1. (a) Opening a table;
2. (b) Fills and credits;
3. (c) Issuance of chips, currency, or other form of value based on the player's previously- issued credit pursuant to 205 CMR 138.43; and
4. (d) Closing a table.

(2) The system of internal controls submitted by a gaming licensee in accordance with 205 CMR 138.02 shall:

1. (a) Include procedures to address errors in recording a table game bankroll, including error notification and incorrect table inventory slip form procedures;
2. (b) Indicate whether the gaming licensee will use a chip reserve compartment at its game tables; and
3. (c) Require that the table inventory slip can be seen through the float at closed tables.