Accounting And Auditing Procedures

A. The gaming operator licensee’s internal controls shall provide for completion of accounting and auditing procedures on the gaming machine site controller at reasonable intervals. The internal controls shall include procedures to: (1) verify that the site controller is transmitting and receiving data from the gaming machines properly and that coin-in and bill-in meter readings are accurate; (2) compare the bill-in meter reading to the total bill acceptor drop amount or ticket printer amounts and resolve variances before generation and distribution of gaming machine statistical reports; (3) reconcile gross gaming revenue monthly; (4) reconcile tickets printed with payouts for validated tickets; and (5) document and maintain all gaming machine auditing reports and follow-up procedures as required in this title. B. Gaming operator licensees shall retain the audit tape that records an exact duplicate of all tickets printed and transactions recorded for a period of five years. The audit tape shall be identified by gaming machine and stored in a secure area. [N, 12/31/98; 15.1.9.12 NMAC - Rn, 15 NMAC 1.9.12, 1/31/02; A, 2/28/05] 15.1.9.13 GAMING DEVICE CONTROL; COMPUTER ACCESS: A. The gaming operator licensee shall develop and maintain internal controls that provide for documented access to gaming devices, limited access to keys, locked cabinets, and counting areas, and maintenance of a readily-accessible device history log in each gaming machine or on file. B. The gaming operator licensee shall maintain a personnel access list that includes, at a minimum, the employee’s name, identification number, and a list of functions the employee is authorized to perform and the dates such authority was given. The licensee’s internal controls shall ensure that only authorized personnel have physical access to computer hardware and software, that reports and other computer-generated output are available and distributed only to authorized personnel.