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 operatorís 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

(b) The employee verifying and accepting the count; and

(2) Require two separate counts and, if the separate counts are not in agreement, document the discrepancy.

C. A facility operator shall report in writing to the Commission within 72 hours of the count:

(1) Any variance greater than $20 between the actual count of cash, in a cash storage box as determined in the count room and the amount for that particular cash storage box recorded on the:

(a) Facility operatorís instant bingo machine; and

(b) The instant bingo validation and accounting system;

(2) The reason for the variance; and

(3) The corrective action taken or adjustments made.