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Code of Maryland Regulations
Title 36
§ 10
Chapter 13
Md. Code Regs. 36.10.13
Sports Wagering Licensee Minimum Internal Control Standards
Effective May 25, 2026
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.01
Accounting Records.
.02
Forms and Documents.
.03
Content of Internal Controls.
.04
Review of Internal Controls.
.05
Standard Financial and Statistical Reports.
.06
Annual Audit and Other Regulatory Reports.
.07
Record Retention.
.08
Complimentary Services.
.09
Table of Organization.
.10
Surveillance System Design Standards for Class A and Class B-1 Sports Wagering Facility Licensees.
.11
Surveillance Department Operating Procedures for Class A and Class B-1 Sports Wagering Facility Licensees.
.12
Surveillance Department Minimum Staffing for Class A and Class B-1 Sports Wagering Facility Licensees.
.13
Surveillance System Design Standards for Class B Sports Wagering Facility Licensees.
.14
Surveillance Department Operating Procedures for Class B Sports Wagering Facility Licensees.
.15
Surveillance System Design Standards for Mobile Sports Wagering Licensees.
.16
Surveillance Department Operating Procedures for Mobile Sports Wagering Licensees.
.17
Security Department Operating Procedures for Class A and Class B-1 Sports Wagering Facility Licensees.
.18
Security Department Minimum Staffing for Class A and Class B-1 Sports Wagering Facility Licensees.
.19
Security Department Operating Procedures for Class B Sports Wagering Facility Licensees.
.20
Internal Audit Department Standards.
.21
Access to Sports Wagering Platforms.
.22
Cashiers’ Cage Design Standards.
.23
Accounting Controls for a Cashiers’ Cage.
.24
Checks Accepted from a Bettor.
.25
Wire Transfers.
.26
Cash Equivalents.
.27
Bettor Deposits.
.28
Use of Credit.
.29
Bettor Tracking System.
.30
Sports Wagering Ticket or Voucher.
.31
Ticket Redemption Unit or Kiosk.
.32
Wager Payouts.
.33
Access to Bill Validators, Cash Storage, and Drop Boxes.
.34
Collection of Cash Storage and Drop Boxes.
.35
Count Room Design Standards.
.36
Accounting Controls for a Count Room.
.37
Bettor Complaints.
.38
Acceptance of Tips or Gratuities.
.39
Promotional Play.
.40
Security of Funds and Data.
.41
Consumer Protection.
.42
House Rules.
.43
Predatory Marketing Prohibited.
.44
Underage Wagering Prohibited.
.45
Wind Down and Cessation of Operation.