Slot Accounting Requirements; Electronic Table Games Which Accept Gaming Vouchers or

Coupons Redeemed by Gaming Voucher System The system of internal controls submitted by a gaming licensee in accordance with 205 CMR 138.02 shall include slot accounting procedures designed to ensure that the gaming licensee's slot activities are accurately and timely recorded and reported. Specifically, the policies and procedures, which shall comport with 205 CMR 143.03: On-line Monitoring and Control Systems (MCS) and Validation System, shall include, but not be limited to: (1) Identification of the specific types of gaming devices from which the revenue is considered slot revenue for reporting purposes. (2) The specific reports, by content and frequency, generated by the licensee's automated slot monitoring system, including the distribution thereof and the controls in place to maintain the integrity of the information contained therein. (3) The specific procedures utilized by the accounting department to review reports generated by the slot monitoring system and compare the information contained therein to supporting documents to include, but not be limited to: (a) Records of currency, coupons and gaming vouchers inserted for credit; (b) Records of wagering activities from account based wagering reports; (c) Records of wagering activities from electronic fund sources; (d) Records of fills; (e) Records of jackpot and credit meter payouts; (f) Records of voucher payouts; (g) The contents, as counted, of slot cash storage boxes; (h) Variances reported in the slot cash storage box count process; (i) Such other documents that support the reported activity of a slot machine or other electronic gaming device. (4) Its detailed procedures to investigate and resolve differences, identified by the accounting department, resulting from the comparisons identified in 205 CMR 138.61(3), including supervisory approval thereof. (5) Its detailed procedures to audit and account for the activities of its slot machines on a manual basis, in the event that the automated slot monitoring system is not functional. (6) The form and frequency of its completed slot revenue reports to include the specific information contained therein (for example, revenue bymachine, revenue bydenomination, etc.), in a manner that is consistent with other reporting requirements.