Minimum Internal Control Standards (MICS)—Chapter I

PURPOSE: This rule establishes the minimum internal control standards for casino accounting. PUBLISHER’S NOTE: The secretary of state has determined that publication of the entire text of the material that is incorporated by reference as a portion of this rule would be unduly cumbersome or expensive. This material as incorporated by reference in this GAMING COMMISSION rule shall be maintained by the agency at its headquarters and shall be made available to the public for inspection and copying at no more than the actual cost of reproduction. This note applies only to the reference material. The entire text of the rule is printed here. The Minimum Internal Control Standards may also be accessed at http://www.mgc.dps.mo.gov. (1) The commission has established minimum standards for internal control procedures that in the commission’s opinion satisfy 11 CSR 45-9.020, as set forth in Minimum Internal Control Standards (MICS) Chapter I—Casino Accounting, which is incorporated by reference and made a part of this rule as adopted by the commission on December 4, 2024, and published by the Missouri Gaming Commission, 3417 Knipp Dr., PO Box 1847, Jefferson City, MO 65102 and which may be accessed at http:// www.mgc.dps.mo.gov. Chapter I does not incorporate any subsequent amendments or additions. AUTHORITY: sections 313.004 and 313.817, RSMo 2016, and sections 313.800, 313.805, 313.812, and 313.830, RSMo Supp. 2024.* Emergency rule filed July 31, 2014, effective Aug. 28, 2014, expired Feb. 26, 2015. Original rule filed July 31, 2014, effective Feb. 28, 2015. Amended: Filed Nov. 1, 2018, effective June 30, 2019. Amended: Filed Sept. 1, 2022, effective March 30, 2023. Amended: Filed Dec. 5, 2024, effective July 30, 2025. *Original authority: 313.004, RSMo 1993, amended 1994, 2014; 313.800, RSMo 1991, amended 1992, 1993, 1994, 2005, 2014, 2016, 2021, 2022; 313.805, RSMo 1991, amended 1992, 1993, 1994, 2000, 2008, 2010, 2021, 2022; 313.812, RSMo 1991, amended 1992, 1993, 1994, 2000, 2014, 2021; 313.817, RSMo 1991, amended 1992, 1993, 2000, 2008, 2014, 2016; and 313.830, RSMo 1991, amended 1992, 1993, 2000, 2010, 2014.