68 IAC 11 — ARTICLE 11. INTERNAL CONTROL PROCEDURES

TITLE 68 INDIANA GAMING COMMISSION

ARTICLE 11. INTERNAL CONTROL PROCEDURES

Rule 1

68 IAC 11-1-1 68 IAC 11-1-1 Applicability; general provisions

Rule 1. General Provisions

68 IAC 11-1-1 Applicability; general provisions

Authority: IC 4-33-4; IC 4-35-4

Affected: IC 4-33; IC 4-35

Sec. 1. (a) This rule applies to casino licensees and casino license applicants.

(b) The following definitions apply throughout this article:

(1) "Internal auditor" means an individual employed by the casino licensee or an affiliate to perform audits of gaming and nongaming operations to ensure proper accounting department controls and adherence to IC 4-33, IC 4-35, and this title.

(2) "Security department" means the individuals employed by the casino licensee to provide security services for the casino gambling operation.

(Indiana Gaming Commission; 68 IAC 11-1-1; filed Apr 19, 1996, 3:00 p.m.: 19 IR 2262; readopted filed Nov 25, 2002, 10:11 a.m.: 26 IR 1261; readopted filed Nov 14, 2008, 12:51 p.m.: 20081210-IR-068080730RFA; filed Dec 6, 2012, 2:32 p.m.: 20130102-IR-068110786FRA; readopted filed Sep 19, 2018, 4:09 p.m.: 20181017-IR-068180283RFA; readopted filed Nov 22, 2023, 8:28 a.m.: 20231220-IR-068230610RFA)

68 IAC 11-1-2 68 IAC 11-1-2 Purpose

68 IAC 11-1-2 Purpose

Authority: IC 4-33-4; IC 4-35-4

Affected: IC 4-33; IC 4-35

Sec. 2. The procedures of the internal control system are designed to ensure the following:

(1) Assets of the casino licensee are safeguarded.

(2) The financial records of the casino licensee are accurate and reliable.

(3) The transactions of the casino licensee are performed only in accordance with the specific or general authorization of this article.

(4) The transactions are recorded adequately to permit the proper recording of the adjusted gross receipts, admission fees, and applicable taxes.

(5) Accountability for assets is maintained in accordance with generally accepted accounting principles.

(6) Authorized personnel have access to assets.

(7) Recorded accountability for assets is compared with actual assets at reasonable intervals, and appropriate action is taken with respect to any discrepancies.

(8) The functions, duties, and responsibilities are appropriately segregated and performed in accordance with sound practices by competent, qualified personnel, and no employee of the casino licensee is in a position to perpetuate and conceal errors or irregularities in the normal course of the employee's duties.

(9) Gaming is conducted with integrity and in accordance with IC 4-33, IC 4-35, and this title.

(Indiana Gaming Commission; 68 IAC 11-1-2; filed Apr 19, 1996, 3:00 p.m.: 19 IR 2262; readopted filed Nov 25, 2002, 10:11 a.m.: 26 IR 1261; readopted filed Nov 14, 2008, 12:51 p.m.: 20081210-IR-068080730RFA; filed Dec 6, 2012, 2:32 p.m.: 20130102-IR-068110786FRA; readopted filed Sep 19, 2018, 4:09 p.m.: 20181017-IR-068180283RFA; readopted filed Nov 22, 2023, 8:28 a.m.: 20231220-IR-068230610RFA)

68 IAC 11-1-3 68 IAC 11-1-3 Submission and approval of internal control procedures

68 IAC 11-1-3 Submission and approval of internal control procedures

Authority: IC 4-33-4; IC 4-35-4

Affected: IC 4-33; IC 4-35; IC 5-14

Sec. 3. (a) At various times throughout this article, the casino licensee or casino license applicant will be required to submit internal control procedures to the commission. The internal control procedures must be submitted in accordance with this rule.

(b) Internal control procedures must comply with the provisions of IC 4-33, IC 4-35, and this title.

(c) Submissions of internal control procedures shall be handled in the following manner:

(1) When called for in this article, the casino licensee or casino license applicant shall submit internal control procedures to the executive director at least sixty (60) days prior to the commencement of gaming operations.

(2) The executive director shall, in writing, approve the internal control procedures, in total or in part.

(3) Any portion of the internal control procedures not approved by the executive director shall be revised and resubmitted by the casino licensee or casino license applicant within the time period established by the executive director. This method shall be followed until all portions of the internal control procedures have been approved, or approval cannot be obtained.

(4) No casino licensee or casino license applicant may use an internal control procedure unless the internal control procedure has been approved, in writing, by the executive director.

(d) If the executive director determines, at any time, that approved internal control procedures are not adequate to ensure compliance with IC 4-33, IC 4-35, and this title, the executive director may direct the casino licensee, in writing, to amend its internal control procedures in accordance with section 4 of this rule.

(e) The casino licensee or casino license applicant shall stamp or otherwise mark each page of the internal control procedures submitted to the commission with the word "CONFIDENTIAL" if the material submitted is not subject to disclosure under IC 4-33 or IC 5-14, or both.

(Indiana Gaming Commission; 68 IAC 11-1-3; filed Apr 19, 1996, 3:00 p.m.: 19 IR 2262; readopted filed Nov 25, 2002, 10:11 a.m.: 26 IR 1261; readopted filed Nov 14, 2008, 12:51 p.m.: 20081210-IR-068080730RFA; filed Dec 6, 2012, 2:32 p.m.: 20130102-IR-068110786FRA; readopted filed Sep 19, 2018, 4:09 p.m.: 20181017-IR-068180283RFA; readopted filed Nov 22, 2023, 8:28 a.m.: 20231220-IR-068230610RFA)

68 IAC 11-1-4 68 IAC 11-1-4 Amendments to internal control procedures

68 IAC 11-1-4 Amendments to internal control procedures

Authority: IC 4-33-4; IC 4-35-4

Affected: IC 4-33; IC 4-35

Sec. 4. Amendments to the internal control procedures shall be handled in the following manner:

(1) Unless otherwise provided by the executive director, amendments to any portion of the internal control procedures must be submitted to the executive director at least thirty (30) days before using an amended internal control procedure.

(2) The executive director shall, in writing, approve the amendment to the internal control procedure, in total or in part.

(3) No casino licensee may use an amendment to its internal control procedures unless the amendment to the internal control procedure has been approved, in writing, by the executive director.

(4) The casino licensee shall advise the executive director of any change in a scheduled event at least twenty-four (24) hours before the change is instituted. If the time of the scheduled event has to be altered due to an emergency, the casino licensee shall:

(A) notify the enforcement agent, in writing, immediately; and

(B) provide a written explanation for the change to the executive director within twenty-four (24) hours.

(Indiana Gaming Commission; 68 IAC 11-1-4; filed Apr 19, 1996, 3:00 p.m.: 19 IR 2262; readopted filed Nov 25, 2002, 10:11 a.m.: 26 IR 1261; filed Dec 6, 2006, 2:52 p.m.: 20070103-IR-068060191FRA; filed Dec 6, 2012, 2:32 p.m.: 20130102-IR-068110786FRA; readopted filed Sep 19, 2018, 4:09 p.m.: 20181017-IR-068180283RFA; readopted filed Nov 22, 2023, 8:28 a.m.: 20231220-IR-068230610RFA)

68 IAC 11-1-5 68 IAC 11-1-5 Emergency procedures

68 IAC 11-1-5 Emergency procedures

Authority: IC 4-33-4; IC 4-35-4

Affected: IC 4-33; IC 4-35

Sec. 5. (a) In the event of an emergency, the casino licensee may amend an internal control procedure. The enforcement agent must concur that an emergency exists prior to the amendment of an internal control procedure.

(b) The casino licensee shall do the following:

(1) Report an emergency amendment to the internal control procedures to the enforcement agent immediately.

(2) Submit a description of the amendment to the internal control procedures and the circumstances necessitating the amendment to the executive director within ten (10) business days of the amendment.

(c) As soon as the circumstances necessitating the emergency amendment to the internal control procedures abate, the casino licensee shall resume compliance with the approved internal control procedures.

(Indiana Gaming Commission; 68 IAC 11-1-5; filed Apr 19, 1996, 3:00 p.m.: 19 IR 2263; errata filed Jun 20, 1996, 1:15 p.m.: 19 IR 3114; readopted filed Nov 25, 2002, 10:11 a.m.: 26 IR 1261; filed Dec 6, 2006, 2:52 p.m.: 20070103-IR-068060191FRA; filed Dec 6, 2012, 2:32 p.m.: 20130102-IR-068110786FRA; readopted filed Sep 19, 2018, 4:09 p.m.: 20181017-IR-068180283RFA; readopted filed Nov 22, 2023, 8:28 a.m.: 20231220-IR-068230610RFA)

68 IAC 11-1-6 68 IAC 11-1-6 Compliance; failure to comply with internal control procedures (Repealed)

68 IAC 11-1-6 Compliance; failure to comply with internal control procedures (Repealed)

(Repealed by Indiana Gaming Commission; filed Oct 21, 2016, 10:19 a.m.: 20161116-IR-068160052FRA)

68 IAC 11-1-7 68 IAC 11-1-7 Deviation from provisions

68 IAC 11-1-7 Deviation from provisions

Authority: IC 4-33-4-; IC 4-35-4

Affected: IC 4-33; IC 4-35

Sec. 7. (a) The executive director or the commission may approve deviations from the provisions of this article if the executive director or the commission determines that the:

(1) procedure or requirement is impractical or burdensome; and

(2) alternative means of satisfying the procedure or requirement:

(A) fulfill the purpose of the rule;

(B) are in the best interest of the public and the gaming industry in Indiana;

(C) do not violate IC 4-33 or IC 4-35; and

(D) will not reduce the integrity of the internal control procedures established by this article.

(b) If a licensee wishes to request a deviation or deviations from the provisions of this rule, the licensee must do so in writing.

(Indiana Gaming Commission; 68 IAC 11-1-7; filed Apr 19, 1996, 3:00 p.m.: 19 IR 2263; readopted filed Nov 25, 2002, 10:11 a.m.: 26 IR 1261; readopted filed Nov 14, 2008, 12:51 p.m.: 20081210-IR-068080730RFA; filed Dec 6, 2012, 2:32 p.m.: 20130102-IR-068110786FRA; readopted filed Sep 19, 2018, 4:09 p.m.: 20181017-IR-068180283RFA; readopted filed Nov 22, 2023, 8:28 a.m.: 20231220-IR-068230610RFA)

68 IAC 11-1-8 68 IAC 11-1-8 Reports by the executive director

68 IAC 11-1-8 Reports by the executive director

Authority: IC 4-33-4-1; IC 4-33-4-2; IC 4-33-4-3

Affected: IC 4-33

Sec. 8. The executive director shall report any action he or she has taken or contemplates taking under this article with respect to internal control procedures to the commission at the next meeting held under 68 IAC 1-2-5. The commission may direct the executive director to take additional or different action.

(Indiana Gaming Commission; 68 IAC 11-1-8; filed Apr 19, 1996, 3:00 p.m.: 19 IR 2263; readopted filed Nov 25, 2002, 10:11 a.m.: 26 IR 1261; filed Sep 30, 2004, 11:05 a.m.: 28 IR 528; readopted filed Sep 21, 2010, 3:55 p.m.: 20101020-IR-068100360RFA; readopted filed Nov 28, 2016, 4:15 p.m.: 20161228-IR-068160383RFA; readopted filed Oct 17, 2022, 11:45 a.m.: 20221116-IR-068220276RFA; readopted filed Nov 22, 2023, 8:28 a.m.: 20231220-IR-068230610RFA)

Rule 2

68 IAC 11-2-1 68 IAC 11-2-1 General provisions (Expired)

Rule 2. Drop Bucket Process and Hard Count

68 IAC 11-2-1 General provisions (Expired)

Sec. 1.

(Expired under IC 4-22-2.5, effective January 1, 2009.)

68 IAC 11-2-2 68 IAC 11-2-2 Submission of internal control procedure (Repealed)

68 IAC 11-2-2 Submission of internal control procedure (Repealed)

(Repealed by Indiana Gaming Commission; filed Nov 13, 2015, 2:37 p.m.: 20151209-IR-068150113FRA)

68 IAC 11-2-3 68 IAC 11-2-3 Hard count room characteristics; security (Repealed)

68 IAC 11-2-3 Hard count room characteristics; security (Repealed)

(Repealed by Indiana Gaming Commission; filed Nov 13, 2015, 2:37 p.m.: 20151209-IR-068150113FRA)

68 IAC 11-2-4 68 IAC 11-2-4 Hard count room log (Repealed)

68 IAC 11-2-4 Hard count room log (Repealed)

(Repealed by Indiana Gaming Commission; filed Nov 13, 2015, 2:37 p.m.: 20151209-IR-068150113FRA)

68 IAC 11-2-5 68 IAC 11-2-5 Drop bucket collection (Expired)

68 IAC 11-2-5 Drop bucket collection (Expired)

(Expired under IC 4-22-2.5, effective January 1, 2009.)

68 IAC 11-2-6 68 IAC 11-2-6 Hard count process (Expired)

68 IAC 11-2-6 Hard count process (Expired)

(Expired under IC 4-22-2.5, effective January 1, 2009.)

68 IAC 11-2-7 68 IAC 11-2-7 Meter readings (Repealed)

68 IAC 11-2-7 Meter readings (Repealed)

(Repealed by Indiana Gaming Commission; filed Apr 13, 2011, 11:20 a.m.: 20110511-IR-068100498FRA)

Rule 3

68 IAC 11-3-1 68 IAC 11-3-1 General provisions

Rule 3. Soft Count Procedure

68 IAC 11-3-1 General provisions

Authority: IC 4-33-4; IC 4-35-4

Affected: IC 4-33; IC 4-35

Sec. 1. (a) The following definitions apply throughout this rule:

(1) "Bill validator report" means a report completed by the soft count team that documents the value of the currency collected from the bill validator drop boxes. The report shall:

(A) be completed on a form prescribed or approved by the commission; and

(B) include the currency count by denomination and the total amount of currency removed from the bill validator drop boxes.

(2) "Bill validator verification report" means a report generated after the completion of the soft count that documents the amount and denomination of the currency that was deposited into a bill validator of an electronic gaming device. The report shall be completed on a form prescribed or approved by the commission and shall include, at a minimum, the following information:

(A) The electronic gaming device from which the bill validator drop box was removed.

(B) The total dollar value of the currency contained in the bill validator drop box.

(C) The number and denomination of each bill contained in the bill validator drop box.

(3) "Currency collection team" means a team of the casino licensee's employees that consists of at least three (3) occupational licensees, at least one (1) of whom is a security officer. The duties of the currency collection team shall include the following:

(A) For table games, the currency collection team shall collect and replace drop boxes at least one (1) time per day.

(B) For electronic gaming devices, the currency collection team shall collect and replace drop boxes in accordance with the casino licensee's approved internal controls.

(4) "Drop box" means the live gaming device drop boxes or bill validator drop boxes.

(5) "Drop box storage cart" means the cart, equipped with a secured compartment, used to transport drop boxes during the currency collection process.

(6) "Drop box verification report" means a report generated before the commencement of the soft count that documents the activity that took place at each live gaming device for the gaming day. The report shall be completed on a form prescribed or approved by the commission and shall include, at a minimum, the following information:

(A) The opening dollar amount of each live gaming device inventory.

(B) The identifying number and dollar amount of each live gaming device fill slip.

(C) The total dollar amount of table fill slips.

(D) The identifying number and dollar amount of each live gaming device credit slip.

(E) The total dollar amount of live gaming device credit slips.

(F) The closing dollar amount of each live gaming device inventory.

(G) The identifying number and dollar amount of each counter check.

(H) The total dollar amount of counter checks.

(I) The identifying number and dollar amount of each front money withdrawal.

(J) The total dollar amount of front money withdrawals.

(7) "Master gaming report" means a report completed by the soft count team that documents the value of the currency collected from the drop boxes of the live gaming devices. The report shall be completed on a form prescribed or approved by the commission and shall include, at a minimum, the following information:

(A) The total amount of the opening live gaming device inventories.

(B) The total amount of the table fill slips.

(C) The total amount of the table credit slips.

(D) The total amount of closing table game inventories.

(E) The total amount of counter checks.

(F) The total amount of front money withdrawals.

(G) The total amount of currency and chips removed from live gaming device drop boxes.

(H) The total win or loss.

(8) "Recorder" means the member of the soft count team responsible for ensuring that the paperwork reconciles. The recorder shall not be responsible for completing the table count slips.

(9) "Soft count team" means a team of the casino licensee's employees that consists of at least:

(A) one (1) employee of the soft count department; and

(B) one (1) soft count:

(i) supervisor;

(ii) manager;

(iii) lead; or

(iv) equivalent.

The soft count team shall be responsible for counting and bundling the currency collected from the live gaming devices and bill validators. An employee from the accounting department may assist the soft count team if the soft count team has a discrepancy in its counts.

(b) Members of the currency collection team and soft count team shall wear clothing that is not conducive to the concealment of currency. Members of the currency collection team and soft count team shall not wear hats.

(c) The currency collection team and the soft count team shall be rotated on a routine basis to ensure the integrity of the currency collection process and the soft count. Members of the currency collection team can be members of the soft count team.

(d) On the last day of the month, the casino licensee shall drop each bill validator and complete a reconciliation of that month's soft drop.

(Indiana Gaming Commission; 68 IAC 11-3-1; filed Jul 18, 1996, 8:45 a.m.: 19 IR 3322; filed Jan 30, 1998, 11:00 a.m.: 21 IR 2060; filed May 29, 1998, 5:10 p.m.: 21 IR 3697; filed Jun 19, 2000, 10:34 a.m.: 23 IR 2699; readopted filed Nov 25, 2002, 10:11 a.m.: 26 IR 1261; filed Sep 30, 2004, 11:05 a.m.: 28 IR 528; readopted filed Sep 21, 2010, 3:55 p.m.: 20101020-IR-068100360RFA; filed Apr 13, 2011, 11:20 a.m.: 20110511-IR-068100498FRA; filed Dec 6, 2012, 2:32 p.m.: 20130102-IR-068110786FRA; filed Nov 13, 2015, 2:37 p.m.: 20151209-IR-068150113FRA; readopted filed Sep 30, 2021, 2:07 p.m.: 20211027-IR-068210351RFA; readopted filed Nov 22, 2023, 8:28 a.m.: 20231220-IR-068230610RFA)

68 IAC 11-3-2 68 IAC 11-3-2 Submission of internal control procedure

68 IAC 11-3-2 Submission of internal control procedure

Authority: IC 4-33-4; IC 4-35-4

Affected: IC 4-33; IC 4-35

Sec. 2. (a) The casino licensee shall submit to the enforcement agent a list of employees authorized to participate in the currency collection process and the soft count. These employees must hold an occupational license, Level 2 or higher. Amendments to the list of employees authorized to participate in the currency collection process and the soft count must be submitted to the enforcement agent after any amendments. The casino licensee must submit an employee's name to an enforcement agent before the employee participates in currency collection or the soft count.

(b) In accordance with 68 IAC 11-1, the casino licensee must submit to the executive director internal control procedures covering currency collection and soft count.

(c) The internal control procedures for the currency collection and soft count process must include the following:

(1) The times that currency collection will occur.

(2) The manner in which the:

(A) currency collection process will proceed, including the location from which the currency collection process will commence;

(B) live gaming device drop box will be identifiable as having come from the live gaming device from which it was removed; and

(C) bill validator drop box will be identifiable as having come from the electronic gaming device from which it was removed.

(3) Whether counts will be performed manually or by means of a currency counter. If a currency counter is utilized, the:

(A) manufacturer;

(B) type;

(C) model number; and

(D) serial number;

must be listed. Currency counters shall be approved under 68 IAC 2-7.

(4) The name of the department that will maintain and control the keys that are necessary to complete the currency collection and soft count process.

(5) The titles of the occupational licensees that are authorized to transfer currency and coins from the soft count room to the main bank.

(6) Where currency and coins will be stored before being deposited into an external bank.

(7) The security measures that the casino licensee will take regarding storage of currency and coins.

(8) Alternative procedures that the casino licensee will utilize in the case of a malfunction or an emergency.

(9) A description of the security measures that the casino licensee will take when a drop box storage cart holding live gaming device drop boxes or bill validator drop boxes containing:

(A) currency;

(B) chips;

(C) tokens; or

(D) records;

must be stored outside of the soft count room.

(10) Adjustments that the recorder may make to the Drop Box Verification Report.

(11) The titles of the individuals who will perform the duties of the internal auditor.

(12) The measures the casino licensee will take to ensure compliance with this article.

(13) Any other information the commission deems necessary to ensure compliance with IC 4-33, IC 4-35, and this title.

(Indiana Gaming Commission; 68 IAC 11-3-2; filed Jul 18, 1996, 8:45 a.m.: 19 IR 3322; readopted filed Nov 25, 2002, 10:11 a.m.: 26 IR 1261; filed Dec 6, 2006, 2:52 p.m.: 20070103-IR-068060191FRA; filed Aug 16, 2010, 3:37 p.m.: 20100915-IR-068100064FRA; filed Nov 13, 2015, 2:37 p.m.: 20151209-IR-068150113FRA; readopted filed Sep 30, 2021, 2:07 p.m.: 20211027-IR-068210351RFA; readopted filed Nov 22, 2023, 8:28 a.m.: 20231220-IR-068230610RFA)

68 IAC 11-3-3 68 IAC 11-3-3 Soft count room characteristics; security

68 IAC 11-3-3 Soft count room characteristics; security

Authority: IC 4-33-4; IC 4-35-4

Affected: IC 4-33; IC 4-35

Sec. 3. (a) The soft count room shall be:

(1) located in a nonpublic area of the casino; and

(2) designated for counting and recording the contents of the live gaming device drop boxes and bill validator drop boxes.

(b) The soft count room shall have the following items, components, or characteristics:

(1) There shall be one (1) door to the soft count room. The door must:

(A) accommodate the drop box storage cart; and

(B) be lockable from outside the soft count room.

Individuals inside the soft count room shall be able to open the soft count door from the inside in order to exit the soft count room in case of an emergency.

(2) There may be a currency counter or the equivalent.

(3) There shall be:

(A) no windows in the soft count room that can be opened to access the outside of the casino;

(B) a telephone located in the soft count room that is used only in the case of an emergency or normal work functions to contact:

(i) surveillance;

(ii) security;

(iii) the enforcement agent; or

(iv) any other necessary party; and

(C) a count table constructed of clear glass-like material that is used for the emptying, counting, and recording of the contents of the drop boxes and bill validators.

(c) The casino licensee shall take the following security measures with respect to the soft count room:

(1) No individual shall carry a pocketbook or other nontransparent container into the soft count room other than containers used in the soft count process.

(2) Access to the soft count room shall be restricted to the following individuals:

(A) Members of the soft count team.

(B) Members of the currency collection team.

(C) Maintenance personnel and supervisors who are accompanied by security personnel for problem resolution.

(D) The internal auditor or equivalent, accompanied by security personnel, to verify the accuracy of the count machine.

(E) Security personnel in conjunction with official duties.

(F) Main bank employees in conjunction with official duties reconciling the soft count.

(G) Enforcement agents in the performance of official duties.

(H) Individuals specifically authorized by the commission or enforcement agents.

(3) The count procedures conducted in the soft count room must be conducted in full view of the surveillance cameras.

(4) Once the soft count team has entered the soft count room containing the drop boxes or bill changer boxes, or both, the door to the soft count room shall be locked by a security department employee.

(5) The vents and duct grating connected to the soft count room shall be secured to ensure that they cannot be removed.

(6) After the soft count team has entered the soft count room and the door has been locked, no one except:

(A) commission personnel;

(B) individuals specifically authorized by the commission;

(C) main bank employees; and

(D) currency collection team members who are dropping off drop boxes;

is allowed access to the soft count room.

(7) No individual in the soft count room may remove his or her hands from or return them to a position on or above the count table unless the individual holds the backs and palms of his or her hands straight out and exposed to the view of the other individuals present in the soft count room and the surveillance camera.

(8) The trash accumulated in the soft count room shall be inspected before the trash being removed from the soft count room.

(9) The soft count room shall be equipped with equipment that allows the surveillance department to do the following in accordance with 68 IAC 12-1:

(A) Monitor and record the entire:

(i) count process; and

(ii) soft count room;

both audibly and visually.

(B) Monitor and visually record:

(i) the individuals who enter and exit the soft count room; and

(ii) the values that are reflected on a count machine used to conduct the soft count.

(C) Monitor and record, both audibly and visually, any other activity or area of the soft count room deemed necessary by the commission to ensure compliance with IC 4-33, IC 4-35, and this title.

(10) There shall be a sign in the soft count room stating that the activity of individuals in the soft count room will be monitored and recorded in accordance with this rule and 68 IAC 12-1.

(11) Keys to the soft count room shall be maintained by the security department in accordance with 68 IAC 11-7. Access to the soft count room shall be gained only by or through a security officer.

(12) The soft count room shall be designed and built to provide maximum security for the:

(A) funds contained; and

(B) activities that are conducted;

in the soft count room.

(13) Any currency, coins, or chips found in the soft count room shall:

(A) become the property of the casino licensee; and

(B) be included in the soft count.

(Indiana Gaming Commission; 68 IAC 11-3-3; filed Jul 18, 1996, 8:45 a.m.: 19 IR 3323; readopted filed Nov 25, 2002, 10:11 a.m.: 26 IR 1261; filed Dec 6, 2006, 2:52 p.m.: 20070103-IR-068060191FRA; filed Dec 6, 2012, 2:32 p.m.: 20130102-IR-068110786FRA; filed Nov 13, 2015, 2:37 p.m.: 20151209-IR-068150113FRA; readopted filed Sep 30, 2021, 2:07 p.m.: 20211027-IR-068210351RFA; readopted filed Nov 22, 2023, 8:28 a.m.: 20231220-IR-068230610RFA)

68 IAC 11-3-4 68 IAC 11-3-4 Soft count room log

68 IAC 11-3-4 Soft count room log

Authority: IC 4-33-4; IC 4-35-4

Affected: IC 4-33; IC 4-35

Sec. 4. (a) The casino licensee's security department shall maintain a soft count room log that will record ingress to and egress from the soft count room at all times.

(b) An individual who enters and exits the soft count room shall complete the soft count log.

(c) The soft count room log shall be maintained in the soft count room and shall contain the following information for each entry into and exit from the soft count room:

(1) The name, title, and signature of the individual entering the soft count room.

(2) The:

(A) date; and

(B) time;

of ingress to and egress from the soft count room.

(3) The reason for entry to the soft count room.

(d) The security department shall make the soft count room log available to the enforcement agents for inspection upon request.

(e) The soft count log shall be retained by the casino licensee for a period of one (1) year.

(Indiana Gaming Commission; 68 IAC 11-3-4; filed Jul 18, 1996, 8:45 a.m.: 19 IR 3324; readopted filed Nov 25, 2002, 10:11 a.m.: 26 IR 1261; filed Dec 6, 2006, 2:52 p.m.: 20070103-IR-068060191FRA; filed Dec 6, 2012, 2:32 p.m.: 20130102-IR-068110786FRA; readopted filed Sep 19, 2018, 4:09 p.m.: 20181017-IR-068180283RFA; readopted filed Nov 22, 2023, 8:28 a.m.: 20231220-IR-068230610RFA)

68 IAC 11-3-5 68 IAC 11-3-5 Currency collection

68 IAC 11-3-5 Currency collection

Authority: IC 4-33-4; IC 4-35-4

Affected: IC 4-33; IC 4-35

Sec. 5. The currency collection process shall proceed in the following manner:

(1) The currency collection team shall be under the constant observation of a security officer. The security officer shall not handle the currency.

(2) Surveillance shall be notified at the initiation of the currency collection process. The entire currency collection process shall be monitored and recorded by surveillance. The tape of the currency collection process shall be maintained by the casino licensee for a minimum of seven (7) days.

(3) The security officer shall obtain the key to the live gaming device drop boxes from the main bank in accordance with 68 IAC 11-7. The security officer shall turn the key over to the currency collection team member who is designated to collect the live gaming device drop boxes.

(4) The security officer shall obtain the key to the bill validator drop boxes from the main bank in accordance with 68 IAC 11-7. The security officer shall turn the key over to the currency collection team member who is designated to collect the bill validator drop boxes.

(5) The designated currency collection team member shall collect the live gaming device drop boxes and the bill validator drop boxes.

(6) The live gaming device or bill validator drop box that was removed shall be placed in the drop box storage cart for transportation to the soft count room.

(7) If there is not sufficient area in the soft count room to place removed drop boxes, locked drop box storage carts may be placed immediately outside the soft count room. A security officer shall attend the locked drop box storage cart at all times. The surveillance department shall maintain continual camera surveillance of the drop box storage cart during the times it is placed outside the soft count room.

(8) Patrons shall be prohibited from using an elevator that is occupied by the currency collection team.

(Indiana Gaming Commission; 68 IAC 11-3-5; filed Jul 18, 1996, 8:45 a.m.: 19 IR 3324; readopted filed Nov 25, 2002, 10:11 a.m.: 26 IR 1261; readopted filed Nov 14, 2008, 12:51 p.m.: 20081210-IR-068080730RFA; filed Dec 6, 2012, 2:32 p.m.: 20130102-IR-068110786FRA; readopted filed Sep 19, 2018, 4:09 p.m.: 20181017-IR-068180283RFA; readopted filed Nov 22, 2023, 8:28 a.m.: 20231220-IR-068230610RFA)

68 IAC 11-3-6 68 IAC 11-3-6 Soft count process

68 IAC 11-3-6 Soft count process

Authority: IC 4-33-4; IC 4-35-4

Affected: IC 4-33; IC 4-35

Sec. 6. (a) The soft count process shall be neither commenced nor continued unless at least three (3) members of the soft count team are present in the soft count room.

(b) The soft count process shall proceed in the following manner:

(1) The soft count team shall notify surveillance prior to the initiation of the soft count. Surveillance shall visually record the entire soft count process.

(2) A security officer shall give the soft count team access to the soft count room. The soft count room door shall be locked after the soft count team has entered the soft count room.

(3) After the soft count team has entered the soft count room and the door has been locked, no one except:

(A) authorized commission personnel;

(B) individuals specifically authorized by the commission;

(C) main bank employees; and

(D) drop box collection team members who are dropping off drop boxes;

are allowed access to the soft count room.

(4) Prior to the initiation of the count, the currency counter shall be tested for accuracy by using a precounted amount of currency from the first live gaming device drop box or bill validator drop box that is to be counted. A discrepancy of two percent (2%) or more must be resolved to the satisfaction of the soft count supervisor, or his or her designee, prior to the use of the currency counter. The results of the test shall be documented and retained for a period of one (1) year. The currency counter test results shall be signed and dated by the individual who conducted the test.

(5) Prior to the commencement of the soft count, the recorder shall generate a drop box verification report.

(c) The soft count team shall handle drop boxes in the following manner:

(1) An individual drop box shall be selected and the identification label displayed to the surveillance camera.

(2) The drop box shall be opened by the appropriate soft count team member, and the entire contents of the drop box shall be emptied onto the soft count table.

(3) The inside of the empty drop box shall be held up for full view by the surveillance camera, and at least one (1) member of the soft count team shall verify that the drop box is empty.

(4) The slide on the drop box shall be reset, and the door to the drop box shall be relocked.

(5) If the drop box is from a live gaming device, documents shall be separated from the currency, coins, and chips.

(6) The soft count team shall separate the currency, cash, and chips into individual denominations and count the currency, cash, and chips. The soft count team may, at its discretion, separate and count manually or by the use of a currency counter. Currency counters used by the casino licensee must be capable of displaying the result of the count.

(7) Once the currency and chips have been separated and counted, one (1) member of the soft count team shall:

(A) complete the count slip on a form prescribed or approved by the commission; and

(B) sign and date the report.

(8) A casino licensee shall conduct an additional, independent count of the separated currency and chips. The casino licensee shall submit internal controls in accordance with 68 IAC 11 regarding the conduct of the independent count, including how the casino licensee shall guarantee independence of the independent count.

(9) The recorder shall compare the two (2) count slips. If there is a discrepancy between the count slips, the difference shall be isolated to particular denomination of currency, coins, or chips, and that denomination shall be recounted.

(10) The recorder shall sign the count slip that is correct. If corrections need to be made to a count slip to ensure one (1) of the slips accurately reflects the count, the incorrect figures shall be struck through and initialed by the soft team count members that conducted the original count. The correct information shall then be entered on the count slip.

(11) The recorder shall compare the documents removed from each drop box to those appearing on the drop box verification report. Appropriate adjustments may be made to the drop box verification report. Discrepancies between the documents removed from the live gaming devices drop boxes and the drop box verification report shall be noted for the internal auditor or the equivalent.

(12) Once the drop boxes have been counted, the soft count team shall complete the master gaming report or the bill validator report.

(13) Upon completion of the master gaming report, the soft count team members not performing the job of recorder shall run totals of the table count slips and compare that information to the totals recorded on the master gaming report. The casino licensee shall investigate variances of two percent (2%) or more. The reason for the variance, if known, shall be entered on the master gaming report. If the reason is not known, this shall be noted. The casino licensee may require investigations for variances of less than the threshold amount.

(14) Variances of two percent (2%) or more that are not reconciled through subdivision (13) shall be investigated by the accounting director or designee. The results of the investigation shall be recorded on the master gaming report. The accounting director or designee shall sign and date the master gaming report. The casino licensee may require investigations for variances of less than the threshold amount.

(15) After the results of the count process have been reconciled, the members of the soft count team shall sign and date the appropriate section of the master gaming report or the bill validator report.

(16) After reconciliation has been completed by the soft count team, the main bank cashier shall be contacted. The main bank cashier shall complete an independent physical inventory of all of the currency, coins, and chips in the presence of at least one (1) soft count team member. The main bank cashier shall not have access to the master gaming report or the bill validator report until after the completion of the independent physical inventory.

(17) Discrepancies between the independent physical inventory and the totals entered on the master gaming report or the bill validator report shall be investigated by independent recounts conducted by the casino licensee. If the master gaming report or the bill validator report was erroneous, it shall be voided and a new master gaming report or the bill validator report generated with the appropriate signatures. A voided copy of the master gaming report or the bill validator report shall be retained and attached to the completed and signed copy of the new master gaming report or bill validator report.

(18) After reconciliation of the master gaming report, the bill validator report, and the physical inventory conducted by the main bank cashier, the main bank cashier shall verify the accuracy of and sign and date the master gaming report and the bill validator report in the appropriate section. When the main bank cashier signs the master gaming report and the bill validator report, the main bank assumes responsibility for the currency, coins, and chips.

(19) All currency and chips shall be transported to the main bank for use during the gaming day. Transportation from the soft count room to the main bank shall be:

(A) made by occupational licensees designated in section 2 of this rule; and

(B) observed by at least one (1) security officer.

The amount transferred shall be added to the main bank's accountability sheet. One (1) copy of the master gaming report and the bill validator report shall be forwarded to the main bank.

(20) The remaining amount of currency and coin may be deposited with the casino licensee's external bank.

(21) The original table count slips, drop verification report, bill validator verification report, master gaming report, and bill validator report, with the appropriate tapes attached, shall be forwarded to the accounting department upon completion of the soft count process and after the currency, coin, and chips have been appropriately transferred or deposited.

(22) The currency counter in the soft count room shall be monitored by the central computer system for purposes of recording the amounts collected from each live gaming device and bill validator drop box. The information sent to the central computer system shall be printed out in the accounting department as a backup. The backup printouts shall be maintained by the accounting department for at least one (1) month. Electronic archival data shall be maintained for a period of one (1) year.

(23) In accordance with 68 IAC 15-7-3, the revenue auditor or the equivalent shall trace the total of the bill-in meter readings as recorded by the bill acceptor flash report to the actual count performed by the soft count team to determine variances. The casino licensee shall require the investigation of all variances. The results of the investigation shall be recorded and reported to the head of the accounting department and the commission audit staff.

(24) Every three (3) months, the internal auditor, or equivalent, shall verify the accuracy of the currency counter. The internal auditor, or equivalent, shall notify the commission immediately of a difference of plus or minus two percent (2%). The results of the currency counter testing shall be:

(A) documented and retained for a period of one (1) year; and

(B) signed and dated by the internal auditor.

(25) Difficulties in the soft count process shall be documented by the soft count supervisor or his or her designee as an appendix to the master gaming report and the bill validator report. The appendix shall be on a form prescribed or approved by the commission. Difficulties that shall be recorded include, but are not limited to, the following:

(A) Mechanical or technical difficulties with the equipment.

(B) Personnel problems that could affect the currency collection process or the soft count.

(C) Unusual situations, such as large number of drop boxes devoid of currency, coins, or chips.

(D) Reconciliation differences between the value that resulted from an independent count.

(d) A casino licensee shall not transfer currency, coins, or chips from the soft count room during the soft count process or before the appropriate amounts are added to the main bank's accountability.

(Indiana Gaming Commission; 68 IAC 11-3-6; filed Jul 18, 1996, 8:45 a.m.: 19 IR 3324; filed May 29, 1998, 5:10 p.m.: 21 IR 3698; filed Jun 19, 2000, 10:34 a.m.: 23 IR 2700; readopted filed Nov 25, 2002, 10:11 a.m.: 26 IR 1261; readopted filed Nov 14, 2008, 12:51 p.m.: 20081210-IR-068080730RFA; filed Apr 13, 2011, 11:20 a.m.: 20110511-IR-068100498FRA; filed Dec 6, 2012, 2:32 p.m.: 20130102-IR-068110786FRA; filed Nov 13, 2015, 2:37 p.m.: 20151209-IR-068150113FRA; readopted filed Sep 30, 2021, 2:07 p.m.: 20211027-IR-068210351RFA; readopted filed Nov 22, 2023, 8:28 a.m.: 20231220-IR-068230610RFA)

Rule 4

68 IAC 11-4-1 68 IAC 11-4-1 General provisions

Rule 4. Opening and Closing Live Gaming Devices

68 IAC 11-4-1 General provisions

Authority: IC 4-33-4-1; IC 4-33-4-2; IC 4-33-4-3

Affected: IC 4-33

Sec. 1. (a) This rule applies to all riverboat licensees.

(b) The following definitions apply throughout this rule:

(1) "Closer" means the original copy of the inventory slip that:

(A) is deposited into the drop box; and

(B) contains the closing dollar amount of the live gaming device.

(2) "Inventory slip" means a two-part form containing the count of the chips remaining at the live gaming device when a live gaming device is closed.

(3) "Opener" means the duplicate copy of the inventory slip that:

(A) remains at the table; and

(B) contains the opening dollar amount of the live gaming device.

(Indiana Gaming Commission; 68 IAC 11-4-1; filed Sep 10, 1997, 3:00 p.m.: 21 IR 22; readopted filed Nov 25, 2002, 10:11 a.m.: 26 IR 1261; filed Dec 6, 2006, 2:52 p.m.: 20070103-IR-068060191FRA; readopted filed Nov 26, 2013, 3:58 p.m.: 20131225-IR-068130354RFA; filed Nov 13, 2015, 2:37 p.m.: 20151209-IR-068150113FRA; readopted filed Sep 30, 2021, 2:07 p.m.: 20211027-IR-068210351RFA; readopted filed Nov 22, 2023, 8:28 a.m.: 20231220-IR-068230610RFA)

68 IAC 11-4-2 68 IAC 11-4-2 Live gaming device inventory

68 IAC 11-4-2 Live gaming device inventory

Authority: IC 4-33-4-1; IC 4-33-4-2; IC 4-33-4-3

Affected: IC 4-33

Sec. 2. (a) In accordance with 68 IAC 11-1, the riverboat licensee shall submit internal control procedures covering:

(1) live gaming device inventory; and

(2) the opening and closing of a live gaming device.

(b) The live gaming device inventory of chips shall be maintained in a tray, which is covered with a transparent, locking lid when the live gaming device is closed. The opener shall be placed inside the transparent locking lid and the information on the opener shall be visible from the outside of the cover.

(c) The live gaming device inventory slip shall be a two-part form. On the original copy of the slip, the closer, and on the duplicate of the slip, the opener, the live gaming device inventory slip shall, at a minimum, include the following information:

(1) The name of the riverboat licensee.

(2) The date and time the inventory slip is generated.

(3) The shift and pit number.

(4) The live gaming device type and number.

(5) The denomination and total of all chips remaining at the live gaming device.

(6) The total dollar amount of all chips remaining at the live gaming device.

(7) The name, occupational license number, and signature of the individual generating the inventory slip.

(d) The riverboat licensee shall not accept chips from any other riverboat.

(e) Chips shall only be added or removed from the live gaming device inventory when one (1) or more of the following occurs:

(1) In exchange for cash, coupons, markers, or the equivalent presented by the player.

(2) For payment of winning wagers or collection of losing wagers made at the live gaming device.

(3) Through live gaming device fill and credit procedures.

(4) In exchange with players for gaming chips of equal value.

(f) The transfer or exchange of chips and currency between live gaming devices is prohibited.

(Indiana Gaming Commission; 68 IAC 11-4-2; filed Sep 10, 1997, 3:00 p.m.: 21 IR 22; readopted filed Nov 25, 2002, 10:11 a.m.: 26 IR 1261; readopted filed Nov 14, 2008, 12:51 p.m.: 20081210-IR-068080730RFA; readopted filed Nov 24, 2014, 10:49 a.m.: 20141224-IR-068140402RFA; filed Nov 13, 2015, 2:37 p.m.: 20151209-IR-068150113FRA; readopted filed Sep 30, 2021, 2:07 p.m.: 20211027-IR-068210351RFA; readopted filed Nov 22, 2023, 8:28 a.m.: 20231220-IR-068230610RFA)

68 IAC 11-4-3 68 IAC 11-4-3 Opening of live gaming device

68 IAC 11-4-3 Opening of live gaming device

Authority: IC 4-33-4-1; IC 4-33-4-2; IC 4-33-4-3

Affected: IC 4-33

Sec. 3. (a) Immediately before opening a live gaming device, a security officer shall do the following:

(1) Obtain the key to the locked live gaming device tray lid from the main bank in accordance with 68 IAC 11-7.

(2) Turn the key over to the pit boss or the equivalent who is designated to access the live gaming device tray.

(b) In the presence of the appropriate level of occupational licensee assigned to the live gaming device, the pit boss or the equivalent shall unlock the transparent live gaming device tray lid.

(c) The occupational licensee assigned to the live gaming device shall do the following:

(1) Count the chips by denomination in the presence of a pit boss or the equivalent.

(2) Verify the count to the opening dollar amount of the opener removed from the live gaming device tray.

(d) The occupational licensee and the pit boss or the equivalent that observed the count of the contents of the tray shall sign the opener attesting to the accuracy of the information recorded on the opener.

(e) Once the opener is signed, the occupational licensee shall immediately deposit the opener into the drop box attached to the live gaming device.

(f) The riverboat licensee shall implement procedures to be followed when the counted inventory differs from the amount recorded on the opener. These procedures shall be completed before the opening of the live gaming device. These procedures shall include, at a minimum, the following:

(1) The preparation of an error form by the table games manager.

(2) The signatures required on the error form.

(3) The distribution of each part of the form.

(4) Ensuring that at least one (1) part is deposited in the drop box.

(g) A riverboat licensee shall do the following:

(1) Notify the enforcement agent, in writing, immediately, upon the discovery of a live gaming device inventory or live gaming device tray that has been compromised.

(2) Provide a written explanation, including all conclusions to the enforcement agent and the executive director within twenty-four (24) hours.

(Indiana Gaming Commission; 68 IAC 11-4-3; filed Sep 10, 1997, 3:00 p.m.: 21 IR 23; readopted filed Nov 25, 2002, 10:11 a.m.: 26 IR 1261; filed Dec 6, 2006, 2:52 p.m.: 20070103-IR-068060191FRA; readopted filed Nov 26, 2013, 3:58 p.m.: 20131225-IR-068130354RFA; filed Nov 13, 2015, 2:37 p.m.: 20151209-IR-068150113FRA; readopted filed Sep 30, 2021, 2:07 p.m.: 20211027-IR-068210351RFA; readopted filed Nov 22, 2023, 8:28 a.m.: 20231220-IR-068230610RFA)

68 IAC 11-4-4 68 IAC 11-4-4 Closing of live gaming device

68 IAC 11-4-4 Closing of live gaming device

Authority: IC 4-33-4-1; IC 4-33-4-2; IC 4-33-4-3

Affected: IC 4-33

Sec. 4. (a) At any time when a live gaming device is closed, chips remaining at the live gaming device shall be counted by the appropriate level of occupational licensee assigned to the live gaming device and verified by the pit boss or the equivalent.

(b) A live gaming device inventory slip shall be prepared.

(c) The occupational licensee and the pit boss or the equivalent who observed the count of the contents of the tray shall sign the inventory slip at the time of closing the live gaming device attesting to the accuracy of the information recorded.

(d) The occupational licensee shall immediately deposit the closer in the drop box.

(e) The pit boss or the equivalent shall place the opener on the live gaming device tray in a manner that the amounts on the opener may be read through the cover, and lock the transparent live gaming device tray lid in place.

(Indiana Gaming Commission; 68 IAC 11-4-4; filed Sep 10, 1997, 3:00 p.m.: 21 IR 23; readopted filed Nov 25, 2002, 10:11 a.m.: 26 IR 1261; readopted filed Nov 14, 2008, 12:51 p.m.: 20081210-IR-068080730RFA; readopted filed Nov 24, 2014, 10:49 a.m.: 20141224-IR-068140402RFA; filed Nov 13, 2015, 2:37 p.m.: 20151209-IR-068150113FRA; readopted filed Sep 30, 2021, 2:07 p.m.: 20211027-IR-068210351RFA; readopted filed Nov 22, 2023, 8:28 a.m.: 20231220-IR-068230610RFA)

Rule 5

68 IAC 11-5-1 68 IAC 11-5-1 General provisions

Rule 5. Chips

68 IAC 11-5-1 General provisions

Authority: IC 4-33-4; IC 4-35-4

Affected: IC 4-33; IC 4-35

Sec. 1. (a) This rule applies to casino licensees.

(b) Casino licensees shall submit the procedures that the casino licensee shall implement to ensure that the chips are accurately and regularly counted to prevent the loss of assets.

(c) All primary chip inventories must be rotated and counted, at a minimum, on a daily basis. Secondary sets of chips shall be rotated and counted in accordance with 68 IAC 15-4-3.

(d) The casino licensee shall submit a list of the titles of employees authorized to participate in the chip rotation and count. These employees must hold an occupational license, Level 2 or higher. Amendments to the list of employees authorized to participate in the chip rotation and count must be submitted to the enforcement agent as the amendment occurs. The employee title must be submitted to the enforcement agent before an employee with the title participates in the chip rotation and count.

(e) The casino licensee shall maintain the following information concerning chip rotations on a form approved by the commission:

(1) The date and time that the chip rotation was performed.

(2) The:

(A) printed name;

(B) signature; and

(C) occupational license number;

of the occupational licensee who performed the chip rotation.

(3) Discrepancies that were discovered as a result of the chip inventory.

(4) The:

(A) steps that were taken to investigate the discrepancies; and

(B) results of the investigation that was conducted concerning the discrepancies;

discovered as a result of the chip inventory.

(Indiana Gaming Commission; 68 IAC 11-5-1; filed Jan 30, 1998, 11:00 a.m.: 21 IR 2061; filed Dec 29, 1998, 10:27 a.m.: 22 IR 1420; filed Dec 2, 2001, 12:35 p.m.: 25 IR 1066; readopted filed Nov 25, 2002, 10:11 a.m.: 26 IR 1261; filed Dec 6, 2006, 2:52 p.m.: 20070103-IR-068060191FRA; filed Dec 6, 2012, 2:32 p.m.: 20130102-IR-068110786FRA; filed Nov 13, 2015, 2:37 p.m.: 20151209-IR-068150113FRA; readopted filed Sep 30, 2021, 2:07 p.m.: 20211027-IR-068210351RFA; readopted filed Nov 22, 2023, 8:28 a.m.: 20231220-IR-068230610RFA)

68 IAC 11-5-2 68 IAC 11-5-2 Submission of internal control procedure

68 IAC 11-5-2 Submission of internal control procedure

Authority: IC 4-33-4; IC 4-35-4

Affected: IC 4-33; IC 4-35

Sec. 2. (a) In accordance with 68 IAC 11-1, the casino licensee or casino license applicant shall submit internal control procedures covering the rotation and counting of chips to the executive director.

(b) The internal control procedures for chip rotation and counts shall include, at a minimum, the following information:

(1) The manner in which:

(A) primary chip inventories; and

(B) secondary chips;

will be rotated and counted.

(2) The documentation the casino licensee will maintain to ensure the rotations and counts set forth in subdivision (1) are conducted.

(3) The occupational licensees who will be responsible for conducting the chip rotations and counts.

(Indiana Gaming Commission; 68 IAC 11-5-2; filed Jan 30, 1998, 11:00 a.m.: 21 IR 2061; readopted filed Nov 25, 2002, 10:11 a.m.: 26 IR 1261; readopted filed Nov 14, 2008, 12:51 p.m.: 20081210-IR-068080730RFA; filed Dec 6, 2012, 2:32 p.m.: 20130102-IR-068110786FRA; filed Nov 13, 2015, 2:37 p.m.: 20151209-IR-068150113FRA; readopted filed Sep 30, 2021, 2:07 p.m.: 20211027-IR-068210351RFA; readopted filed Nov 22, 2023, 8:28 a.m.: 20231220-IR-068230610RFA)

Rule 6

68 IAC 11-6-1 68 IAC 11-6-1 General provisions (Repealed)

Rule 6. Jet Sort Testing

68 IAC 11-6-1 General provisions (Repealed)

(Repealed by Indiana Gaming Commission; filed Nov 13, 2015, 2:37 p.m.: 20151209-IR-068150113FRA)

Rule 7

68 IAC 11-7-1 68 IAC 11-7-1 General provisions

Rule 7. Sensitive Key Control

68 IAC 11-7-1 General provisions

Authority: IC 4-33-4; IC 4-35-4

Affected: IC 4-33; IC 4-35

Sec. 1. (a) This rule applies to casino licensees.

(b) For the purposes of this rule, "sensitive keys" means keys that either management or the commission considers sensitive to the casino licensee's operation and therefore require strict control over custody and issuance. The term includes, but is not limited to, keys that will allow access to the following:

(1) Currency.

(2) Chips.

(3) Electronic gaming devices.

(4) An item that would affect the integrity or outcome of a game.

(Indiana Gaming Commission; 68 IAC 11-7-1; filed Jul 18, 1996, 8:55 a.m.: 19 IR 3302; readopted filed Nov 25, 2002, 10:11 a.m.: 26 IR 1261; filed Dec 6, 2006, 2:52 p.m.: 20070103-IR-068060191FRA; filed Dec 6, 2012, 2:32 p.m.: 20130102-IR-068110786FRA; filed Nov 13, 2015, 2:37 p.m.: 20151209-IR-068150113FRA; readopted filed Sep 30, 2021, 2:07 p.m.: 20211027-IR-068210351RFA; readopted filed Nov 22, 2023, 8:28 a.m.: 20231220-IR-068230610RFA)

68 IAC 11-7-2 68 IAC 11-7-2 Submission of internal control procedure

68 IAC 11-7-2 Submission of internal control procedure

Authority: IC 4-33-4; IC 4-35-4

Affected: IC 4-33; IC 4-35

Sec. 2. (a) The casino licensee shall submit a list of authorized occupational licensees who have access to the sensitive keys box. These employees must hold an occupational license, Level 2 or higher. Amendments to the list of employees with authorized access must be submitted to the enforcement agent as the amendments occur.

(b) In accordance with 68 IAC 11-1, the casino licensee shall submit internal control procedures covering the control of sensitive keys to the executive director.

(c) The internal control procedures for control of sensitive keys shall include, but are not limited to, the following:

(1) The location of all sensitive keys boxes.

(2) The sensitive key:

(A) name;

(B) location;

(C) custodian; and

(D) occupational licensees authorized to sign out the sensitive key.

(3) The location and custodian of duplicate sensitive keys.

(d) Each sensitive key box custodian shall be issued a sensitive key access list noting authorized occupational licensees, by title and occupational license level, who may access each sensitive key.

(e) Unless otherwise provided, whenever two (2) sensitive keys are required to access a controlled area:

(1) the keys shall be issued to different occupational licensees; and

(2) each key shall be signed out independently.

(f) A sensitive keys access list shall be maintained at the sensitive keys box and a copy given to the enforcement agent. The sensitive keys access list shall include the following:

(1) The name of sensitive key.

(2) The location of the sensitive key.

(3) The custodian of the sensitive key.

(4) The quantity of the sensitive keys.

(5) The level of occupational licensees authorized to sign out the sensitive key, any applicable escort requirements, and any specific limitations.

(6) The custodian of duplicate keys.

(g) If the executive director determines, at any time, that approved internal control procedures are not adequate to ensure compliance with IC 4-33, IC 4-35, and this title, the executive director may direct the casino licensee, in writing, to amend its internal control procedure in accordance with 68 IAC 11-1-4.

(Indiana Gaming Commission; 68 IAC 11-7-2; filed Jul 18, 1996, 8:55 a.m.: 19 IR 3302; readopted filed Nov 25, 2002, 10:11 a.m.: 26 IR 1261; filed Dec 6, 2006, 2:52 p.m.: 20070103-IR-068060191FRA; filed Dec 6, 2012, 2:32 p.m.: 20130102-IR-068110786FRA; readopted filed Sep 19, 2018, 4:09 p.m.: 20181017-IR-068180283RFA; readopted filed Nov 22, 2023, 8:28 a.m.: 20231220-IR-068230610RFA)

68 IAC 11-7-3 68 IAC 11-7-3 Sensitive keys log

68 IAC 11-7-3 Sensitive keys log

Authority: IC 4-33-4; IC 4-35-4

Affected: IC 4-33; IC 4-35

Sec. 3. (a) The casino licensee shall maintain a sensitive keys log on a form approved by the commission. The sensitive keys log shall include, but not be limited to, the following:

(1) The date.

(2) The time the key is signed in and out.

(3) The key name.

(4) The printed name, signature, and occupational license number of the occupational licensee obtaining and returning the key.

(b) Sensitive keys shall be returned to custody and signed in by the same occupational licensee they were issued to unless there is a documented change of shift.

(c) Sensitive keys that must be passed on at the change of shift must be identified by the casino licensee and indicate the procedural controls over the transfer of the sensitive keys.

(Indiana Gaming Commission; 68 IAC 11-7-3; filed Jul 18, 1996, 8:55 a.m.: 19 IR 3303; readopted filed Nov 25, 2002, 10:11 a.m.: 26 IR 1261; readopted filed Nov 14, 2008, 12:51 p.m.: 20081210-IR-068080730RFA; filed Dec 6, 2012, 2:32 p.m.: 20130102-IR-068110786FRA; readopted filed Sep 19, 2018, 4:09 p.m.: 20181017-IR-068180283RFA; readopted filed Nov 22, 2023, 8:28 a.m.: 20231220-IR-068230610RFA)

68 IAC 11-7-4 68 IAC 11-7-4 Replacement of sensitive keys

68 IAC 11-7-4 Replacement of sensitive keys

Authority: IC 4-33-4; IC 4-35-4

Affected: IC 4-33; IC 4-35

Sec. 4. (a) The casino licensee shall submit procedures relating to the replacement of broken, lost, or missing sensitive keys. These procedures shall include, at a minimum, the following:

(1) Identifying those critical sensitive keys that require immediate changing of the locks.

(2) If a sensitive key is broken, including procedures as to:

(A) which occupational licensee shall receive and replace the broken key; and

(B) disposition of the broken key.

(b) When a sensitive key is determined to have been lost, missing, or taken from the premises, the casino licensee shall perform an immediate investigation. The investigation will be documented on an incident record. A copy of the incident report shall be given to the enforcement agent immediately. The record shall be kept in accordance with section 5 of this rule.

(c) Only those individuals with an occupational license, Level 1 shall be authorized to have sensitive keys duplicated.

(Indiana Gaming Commission; 68 IAC 11-7-4; filed Jul 18, 1996, 8:55 a.m.: 19 IR 3303; readopted filed Nov 25, 2002, 10:11 a.m.: 26 IR 1261; filed Dec 6, 2006, 2:52 p.m.: 20070103-IR-068060191FRA; filed Dec 6, 2012, 2:32 p.m.: 20130102-IR-068110786FRA; readopted filed Sep 19, 2018, 4:09 p.m.: 20181017-IR-068180283RFA; readopted filed Nov 22, 2023, 8:28 a.m.: 20231220-IR-068230610RFA)

68 IAC 11-7-4.1 68 IAC 11-7-4.1 Maintenance of keys by master

68 IAC 11-7-4.1 Maintenance of keys by master

Authority: IC 4-33-4-1; IC 4-33-4-2; IC 4-33-4-3

Affected: IC 4-33

Sec. 4.1. (a) The riverboat licensee or riverboat license applicant shall submit, in writing, the manner in which the master of the vessel will maintain sensitive keys. The information to be submitted in the plan shall include, at a minimum, the following:

(1) The titles and positions of those individuals on the navigational crew who must have access to the keys.

(2) The location in which the keys will be maintained.

(3) The manner in which access to the keys will be restricted to the individuals listed in subdivision (1).

(4) The list of keys that will be maintained by the master.

(5) The manner in which the master or the master's designee will gain access to the keys.

(6) The documentation that will be maintained by the master, the riverboat licensee, or both, at any time that the master accesses the keys.

(7) The manner in which the remaining keys will be secured after the master or his designee has gained access to the keys.

(8) Any other information deemed necessary by the commission or the riverboat licensee to ensure compliance with the Act and this title.

(b) The executive director may, in writing, advise the riverboat licensee that the plan submitted in subsection (a) is not sufficient. The executive director shall advise the riverboat licensee of those areas of the submission that need to be modified. The riverboat licensee shall resubmit the plan. The same procedure shall be followed until an approved plan is achieved.

(c) The executive director may advise the riverboat licensee, at any time, after a plan is submitted, that revisions to the plan must be made if such revisions are necessary to ensure compliance with the Act and this title.

(Indiana Gaming Commission; 68 IAC 11-7-4.1; filed Aug 20, 1997, 7:11 a.m.: 21 IR 15; readopted filed Nov 25, 2002, 10:11 a.m.: 26 IR 1261; readopted filed Nov 14, 2008, 12:51 p.m.: 20081210-IR-068080730RFA; readopted filed Nov 24, 2014, 10:49 a.m.: 20141224-IR-068140402RFA; readopted filed Nov 24, 2020, 2:41 p.m.: 20201223-IR-068200446RFA; readopted filed Nov 22, 2023, 8:28 a.m.: 20231220-IR-068230610RFA)

68 IAC 11-7-5 68 IAC 11-7-5 Records

68 IAC 11-7-5 Records

Authority: IC 4-33-4; IC 4-35-4

Affected: IC 4-33; IC 4-35

Sec. 5. The casino licensee shall do the following:

(1) Maintain the records required by this rule for a minimum of one (1) year.

(2) Allow the commission access to or copies of the records maintained under this rule upon request by the commission.

(Indiana Gaming Commission; 68 IAC 11-7-5; filed Jul 18, 1996, 8:55 a.m.: 19 IR 3303; readopted filed Nov 25, 2002, 10:11 a.m.: 26 IR 1261; readopted filed Nov 14, 2008, 12:51 p.m.: 20081210-IR-068080730RFA; filed Dec 6, 2012, 2:32 p.m.: 20130102-IR-068110786FRA; readopted filed Sep 19, 2018, 4:09 p.m.: 20181017-IR-068180283RFA; readopted filed Nov 22, 2023, 8:28 a.m.: 20231220-IR-068230610RFA)

Rule 8

68 IAC 11-8-1 68 IAC 11-8-1 General provisions

Rule 8. Handling of Cash at Gaming Tables

68 IAC 11-8-1 General provisions

Authority: IC 4-33-4; IC 4-35-4

Affected: IC 4-33; IC 4-35

Sec. 1. (a) This rule applies to casino licensees.

(b) As used in this rule, "cash" means the following:

(1) Cash.

(2) Cash equivalent.

(3) A coupon issued by the casino licensee that may be exchanged for chips.

(Indiana Gaming Commission; 68 IAC 11-8-1; filed Jul 18, 1996, 8:55 a.m.: 19 IR 3303; readopted filed Nov 25, 2002, 10:11 a.m.: 26 IR 1261; readopted filed Nov 14, 2008, 12:51 p.m.: 20081210-IR-068080730RFA; filed Dec 6, 2012, 2:32 p.m.: 20130102-IR-068110786FRA; filed Nov 13, 2015, 2:37 p.m.: 20151209-IR-068150113FRA; readopted filed Sep 30, 2021, 2:07 p.m.: 20211027-IR-068210351RFA; readopted filed Nov 22, 2023, 8:28 a.m.: 20231220-IR-068230610RFA)

68 IAC 11-8-2 68 IAC 11-8-2 Presentation of cash or coupons

68 IAC 11-8-2 Presentation of cash or coupons

Authority: IC 4-33-4-1; IC 4-33-4-2; IC 4-33-4-3

Affected: IC 4-33

Sec. 2. (a) Whenever cash or a coupon is presented by a player at a gaming table for exchange of gaming chips, the following procedures and requirements shall be observed:

(1) The cash shall be spread on the top of the gaming table by the dealer or box person accepting it in full view of the following:

(A) The player who presented it.

(B) The pit boss or the equivalent assigned to such gaming table.

(C) The surveillance system.

(2) The cash value amount shall be verbalized by the dealer or box person accepting it in a tone of voice calculated to be heard by the player and the pit boss or the equivalent assigned to such gaming table.

(3) Immediately after the cash value is announced, the cash shall be moved away from the player and the dealer or box person shall display the equivalent amount of chips in full view of the following:

(A) The player.

(B) The pit boss or the equivalent assigned to such gaming table.

(C) The surveillance system.

The chips shall then be presented to the player.

(4) Immediately after the chips have been presented to the player, the cash shall be taken from the top of the gaming table and placed by the dealer or box person into the drop box attached to the gaming table.

(b) No cash wagers shall be allowed to be placed at any gaming table. The cash shall be converted to chips prior to acceptance of a wager.

(Indiana Gaming Commission; 68 IAC 11-8-2; filed Jul 18, 1996, 8:55 a.m.: 19 IR 3303; readopted filed Nov 25, 2002, 10:11 a.m.: 26 IR 1261; readopted filed Nov 14, 2008, 12:51 p.m.: 20081210-IR-068080730RFA; readopted filed Nov 24, 2014, 10:49 a.m.: 20141224-IR-068140402RFA; filed Nov 13, 2015, 2:37 p.m.: 20151209-IR-068150113FRA; readopted filed Sep 30, 2021, 2:07 p.m.: 20211027-IR-068210351RFA; readopted filed Nov 22, 2023, 8:28 a.m.: 20231220-IR-068230610RFA)

68 IAC 11-8-3 68 IAC 11-8-3 Voiding of coupons

68 IAC 11-8-3 Voiding of coupons

Authority: IC 4-33-4; IC 4-35-4

Affected: IC 4-33; IC 4-35

Sec. 3. A casino licensee shall require the coupon to be voided upon acceptance by the dealer or box person, in a manner approved by the commission, so as to preclude its subsequent use.

(Indiana Gaming Commission; 68 IAC 11-8-3; filed Jul 18, 1996, 8:55 a.m.: 19 IR 3304; readopted filed Nov 25, 2002, 10:11 a.m.: 26 IR 1261; readopted filed Nov 14, 2008, 12:51 p.m.: 20081210-IR-068080730RFA; filed Dec 6, 2012, 2:32 p.m.: 20130102-IR-068110786FRA; readopted filed Sep 19, 2018, 4:09 p.m.: 20181017-IR-068180283RFA; readopted filed Nov 22, 2023, 8:28 a.m.: 20231220-IR-068230610RFA)

Rule 9

68 IAC 11-9-1 68 IAC 11-9-1 Definitions

Rule 9. Child Support Obligors

68 IAC 11-9-1 Definitions

Authority: IC 4-33-4; IC 4-35-4

Affected: IC 4-33-4-27; IC 4-35-4-16

Sec. 1. As used in this rule, "obligor" means a person whose support obligation is enforced by the child support bureau in accordance with IC 31-25.

(Indiana Gaming Commission; 68 IAC 11-9-1; filed Jul 14, 2011, 1:36 p.m.: 20110810-IR-068100546FRA; readopted filed Oct 24, 2017, 2:47 p.m.: 20171122-IR-068170350RFA; readopted filed Nov 22, 2023, 8:28 a.m.: 20231220-IR-068230610RFA)

68 IAC 11-9-2 68 IAC 11-9-2 Internal controls

68 IAC 11-9-2 Internal controls

Authority: IC 4-33-4; IC 4-35-4

Affected: IC 4-33-4-27; IC 4-35-4-16

Sec. 2. (a) The casino licensee or trustee shall submit to the executive director internal control procedures concerning the withholding of cash winnings from delinquent obligors in accordance with 68 IAC 11-1.

(b) The internal control procedures for withholding cash winnings from delinquent obligors shall include, without limitation, the following:

(1) The procedure by which the casino licensee or trustee shall distribute information obtained from the bureau under IC 4-33-4-27 or IC 4-35-4-16 to the persons whose job functions require them to participate in the process of withholding cash winnings from delinquent obligors.

(2) The job titles of the persons employed by the casino licensee or trustee who are responsible for receiving and disseminating the information that the casino licensee or trustee receives from the bureau.

(3) The method that the casino licensee or trustee proposes for keeping confidential information from being disseminated improperly.

(4) The manner in which the casino licensee or trustee will inform the obligor of appeal rights under the bureau's rules.

(5) The manner in which the casino licensee or trustee will communicate with the bureau when the casino licensee or trustee has withheld monies under IC 4-33-4-27 or IC 4-35-4-16.

(6) The manner in which the casino licensee or trustee will transmit the withheld funds to the bureau.

(7) The name of the department within the casino licensee's or trustee's organization that will communicate with the bureau.

(8) Alternative measures that the casino licensee or trustee will utilize in case of a malfunction or emergency.

(9) The job titles of the persons employed by the casino licensee or trustee who are responsible for communicating to the bureau the information described in IC 4-33-4-27(b)(2)(B) or IC 4-35-4-16(b)(2)(B).

(10) The job titles of the persons employed by the casino licensee or trustee who are responsible for issuing to the obligor the receipt described in IC 4-33-4-27(b)(2)(C) or IC 4-35-4-16(b)(2)(C).

(11) The measures the casino licensee or trustee will take to ensure compliance with:

(A) IC 4-33-4-27 or IC 4-35-4-16; and

(B) this rule.

(12) Any other information the commission or the executive director deems necessary to ensure compliance with:

(A) IC 4-33-4-27 or IC 4-35-4-16; and

(B) this rule.

(Indiana Gaming Commission; 68 IAC 11-9-2; filed Jul 14, 2011, 1:36 p.m.: 20110810-IR-068100546FRA; readopted filed Oct 24, 2017, 2:47 p.m.: 20171122-IR-068170350RFA; readopted filed Nov 22, 2023, 8:28 a.m.: 20231220-IR-068230610RFA)

68 IAC 11-9-3 68 IAC 11-9-3 Quarterly statements

68 IAC 11-9-3 Quarterly statements

Authority: IC 4-33-4; IC 4-35-4

Affected: IC 4-33-4-27; IC 4-35-4-16

Sec. 3. (a) The casino licensee or trustee shall prepare and submit quarterly to the commission a summary of cash winnings withheld under IC 4-33-4-27 or IC 4-35-4-16 and this rule. The summary shall include, without limitation, the following information:

(1) The date on which the casino licensee or trustee withheld the cash winnings.

(2) The amount of cash withheld for delinquent child support.

(3) The amount of cash retained for an administrative fee in accordance with IC 4-33-4-27(b)(1) or IC 4-35-4-16(b)(1).

(4) The following information from the obligor:

(A) Full name.

(B) Address.

(C) Last four (4) digits of the obligor's Social Security number.

(D) The child support case identifier for the case to which the bureau will apply the withheld cash winnings.

(5) The name of the person who prepared the summary.

(b) The casino licensee or trustee shall prepare and submit quarterly to the commission an updated list of the names of the casino employees who are authorized to participate in the withholding process.

(Indiana Gaming Commission; 68 IAC 11-9-3; filed Jul 14, 2011, 1:36 p.m.: 20110810-IR-068100546FRA; readopted filed Oct 24, 2017, 2:47 p.m.: 20171122-IR-068170350RFA; readopted filed Nov 22, 2023, 8:28 a.m.: 20231220-IR-068230610RFA)