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