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36.07.04.00.htm 36.07.04.00. Title 36 MARYLAND STATE LOTTERY AND GAMING CONTROL AGENCY Subtitle 07 INSTANT BINGO MACHINES IN ANNE ARUNDEL AND CALVERT COUNTIES Chapter 04 Instant Bingo Minimum Internal Control Standards Authority: Criminal Law Article, §12-301.1 and 12-308; State Government Article, §9-110; Annotated Code of Maryland
36.07.04.01.htm 36.07.04.01. 01 Accounting Records.. A. A facility operator shall maintain complete, accurate, and legible books and records of all transactions pertaining to the revenues and expenses of a facility.B. General ledger books and records shall be maintained on a double entry system of accounting with transactions recorded on a basis consistent with generally accepted accounting principles in the United States.C. Subsidiary ledgers books and records supporting general ledger records s
36.07.04.02.htm 36.07.04.02. 02 Forms and Documents.. A. A facility operator shall provide a list and written description of forms or documents used in its instant bingo operations.B. A form or document, including stored data, shall have:. 1) All information placed on the form or document recorded in ink or other permanent form; and. 2) The title of the form or document and the name of the facility imprinted or preprinted on it..
36.07.04.03.htm 36.07.04.03. 03 Content of Internal Controls.. A. A facility operator shall develop a written description of its administrative and accounting procedures including the system of internal controls over instant bingo operations.B. A facility operator’s internal controls are subject to review and approval under this regulation.. C. Internal controls shall, at a minimum, include:. 1) Administrative controls and record keeping that document the authorization of transactions;.
36.07.04.04.htm 36.07.04.04. 04 Review of Internal Controls.. A. A facility operator shall submit its internal controls to the Commission for review and written approval.B. If the Commission determines that a submitted internal control is deficient, the:. 1) Commission shall provide the facility operator with written notice of the deficiency; and. 2) Facility operator shall revise the internal control as appropriate and resubmit it to the Commission for review.C. A facility operator’s initial internal controls
36.07.04.05.htm 36.07.04.05. 05 Standard Financial and Statistical Reports.. A. The Commission may require a facility operator to submit monthly, quarterly, and annual reports of financial and statistical data.B. Reports required under this regulation shall be in a form and submitted in accordance with a time frame specified by the Commission.C. The Commission may, on written notice to a facility operator, require an interim report to be submitted in a form and in accordance with a time fra
36.07.04.06.htm 36.07.04.06. 06 Annual Audit.. A. A facility operator who operates more than ten instant bingo machines shall cause its annual financial statements to be audited in accordance with generally accepted auditing standards by an independent certified public accountant.B. The annual financial statement shall include the method of calculation and a statement of the gross receipts subject to the admissions and amusement tax.C. The annual financial statements shall be prepared on a comparative basis
36.07.04.07.htm 36.07.04.07. 07 Record Retention.. A. A facility operator shall develop written record retention procedures for its instant bingo machine operations.B. All original books and records shall be:. 1) Prepared and maintained in a complete, accurate, and legible form;. 2) Stored in a format that ensures readability, regardless of whether the technology or software that created or maintains it has become obsolete;3) Retained in a secure location equipped with a fire notification system at:.
36.07.04.08.htm 36.07.04.08. 08 Table of Organization.. A. For the purposes of this regulation, the title used to describe a department head is intended to indicate responsibility for the functions of the enumerated department and does not obligate the facility operator to use that particular title.B. Subject to the requirements of this regulation, a facility operator shall tailor its table of organization to meet its needs and policies.C. A facility operator shall submit to the Commission for review and writte
36.07.04.09.htm 36.07.04.09. 09 Surveillance System Design Standards.. A. A facility operator shall install in its facility a surveillance system that complies with the requirements of this regulation.B. A facility operator’s surveillance system shall be reviewed and approved by the Commission under Regulation .10 of this chapter.C. A facility operator’s surveillance system shall include:. 1) Light sensitive cameras that are:.
36.07.04.10.htm 36.07.04.10. 10 Surveillance Operating Procedures.. A. A facility operator shall submit to the Commission for review and written approval its surveillance operating procedures.B. A facility operator’s surveillance operating procedures shall, at a minimum, require:. 1) Coverage of all areas and transactions enumerated in Regulation .09;. 2) Contingency plans addressing:. a) Full and partial failure of the surveillance system including:. i) A contact list with telephone numbers for indiv
36.07.04.11.htm 36.07.04.11. 11 Security Operating Procedures.. A. A facility operator shall submit to the Commission for review and written approval its security operating procedures.B. A facility operator’s security operating procedures shall, at a minimum, include:. 1) A security zone plan for the facility designed to ensure:. a) The physical safety of employees and invitees to the facility;. b) The safeguarding of assets;. c) Compliance with all applicable laws and regulations including Commission
36.07.04.12.htm 36.07.04.12. 12 Access to Instant Bingo Validation and Accounting System Equipment.. A facility operator shall develop and include in the internal controls submitted to and approved by the Commission under Regulation .05 of this chapter procedures addressing physical access to the instant bingo validation and accounting system equipment located in the facility.
36.07.04.13.htm 36.07.04.13. 13 Accounting Controls for Cashiers.. A. A facility operator shall develop and include in the internal controls submitted to and approved by the Commission under Regulation .04 of this chapter, procedures addressing the general conduct of cashiers’ transactions.B. A facility operator shall at all times maintain a reserve cash bankroll sufficient to pay all winning wagers.
36.07.04.14.htm 36.07.04.14. 14 Jackpot Payout.. A. A facility operator shall develop and include in the internal controls submitted to and approved by the Commission under Regulation .04 of this chapter, procedures addressing the payment of a jackpot or credit meter payout not totally and automatically paid by an instant bingo machine.B. A facility operator shall prepare and timely file IRS Form W-2G, Certain Gambling Winnings, in connection with the payment of a jackpot of $1,200 or more.
36.07.04.15.htm 36.07.04.15. 15 Cash Storage Boxes.. A facility operator shall develop and include in the internal controls submitted to and approved by the Commission under Regulation .04 of this chapter, procedures addressing cash storage boxes to include:A. Access controls for cash storage boxes including:. 1) Key controls for access to cash storage box within instant bingo machines;. 2) Key controls for access to the currency contained within cash storage boxes; and.
36.07.04.16.htm 36.07.04.16. 16 Collection of Cash Storage Boxes.. A facility operator shall develop and include in the internal controls submitted to and approved by the Commission under Regulation .04 of this chapter, procedures addressing the collection of cash storage boxes including:A. An access control matrix indicating which employee positions are authorized to participate in the cash storage box collection process; andB. Details of the actual procedures to be performed and documentation to be
36.07.04.17.htm 36.07.04.17. 17 Accounting Controls for a Count Room.. A. A facility operator shall develop and include in the internal controls submitted to and approved by the Commission under Regulation .04 of this chapter, procedures addressing the counting and recording of cash storage boxes.B. A facility operator’s internal controls shall:. 1) Detail the actual procedures to be performed and documentation to be generated by:. a) Count team employees conducting the counting process; and.
36.07.04.18.htm 36.07.04.18. 18 Player Complaints.. A. A facility operator shall attempt to timely resolve a dispute with a player concerning operation of an instant bingo machine or payment of alleged winnings.B. A facility operator who is unable to satisfactorily resolve a dispute with a player shall provide the player with a Commission player complaint form together with instructions for completing and submitting the form.C. The Commission shall investigate a complaint submitted to the Commission
36.07.04.19.htm 36.07.04.19. 19 Internal Audit Standards.. A facility operator shall submit to the Commission for review and approval internal audit standards and procedures designed to test the facility’s compliance with its internal controls.
36.07.04.9999.htm 36.07.04.9999. Administrative History Effective date:. Regulations .01―19 adopted as an emergency provision effective August 26, 2013 (40:20 Md. R. 1650) adopted permanently effective December 12, 2013 (40:24 Md. R. 2019)Regulation .06A amended effective October 22, 2018 (45:21 Md. R. 976).
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