Authority of the Department of Revenue

The Commissioner of the Department of Revenue, or his designee, pursuant to Section 75- 76-81 of the Gaming Control Act, shall have the authority to: 1. Conduct periodic audits or reviews of the books and records of licensees; 2. Review the accounting methods and procedures used by licensees; 3. Review and observe methods and procedures used by licensees to count and handle cash, chips, tokens, negotiable instruments, and credit instruments; 4. Examine all accounting and bookkeeping records and ledger accounts of the licensee or a person controlling, controlled by, or under common control with the licensee; 5. Examine the books and records of any licensee when conditions indicate the need for such action or upon the request of the Gaming Commission; and 6. Investigate each licensee's compliance with the Gaming Control Act and other regulations as it relates to taxes, internal controls or auditing procedures.