Title 205 CMR 138.00 - Uniform Standards of Accounting Procedures and Internal Controls for Gaming
- Section 138.01 - Definitions
- Section 138.02 - Licensee's System of Internal Controls
- Section 138.03 - Records Regarding Company Ownership
- Section 138.04 - Gaming Licensee's Organization
- Section 138.05 - System for Ensuring Employees Are Properly Licensed or Registered
- Section 138.06 - System for Business Dealings with Vendors
- Section 138.07 - Floor Plans
- Section 138.08 - Accounting Records
- Section 138.09 - Retention, Storage and Destruction Records
- Section 138.10 - Jobs Compendium Submission
- Section 138.11 - Personnel Assigned to the Operation and Conduct of Gaming
- Section 138.12 - Alcoholic Beverage Control
- Section 138.13 - Complimentary Services or Items and Promotional Gaming Credits
- Section 138.14 - Internal Control Procedures for Security Department
- Section 138.15 - Internal Control Procedures for Access Badge System and Issuance of Temporary License Credentials, and Restricted Areas
- Section 138.16 - Access to Public and Restricted Areas
- Section 138.17 - Searches of Employees and the Workplace by the Gaming Licensee
- Section 138.18 - Vendor Access Badges
- Section 138.19 - Count Rooms; Physical Characteristics; Count Protocols
- Section 138.20 - Possession of Firearms
- Section 138.21 - Protection of Minors and Underage Youth
- Section 138.22 - Critical Incident Preparedness Plan
- Section 138.23 - Drop Boxes for Table Games; Gaming Table Slot Cash Storage Boxes
- Section 138.24 - Cashiers' Cage; Satellite Cages; Master Coin Bank; Coin Vaults
- Section 138.25 - Simulcast Counter: (Reserved)
- Section 138.26 - Keys for Dual Locks; Gaming Licensee-controlled Keys and Locks; Notice to the IEB and Surveillance Department upon Malfunction and Repair, Maintenance or Replacement
- Section 138.27 - Internal Controls B: (Reserved)
- Section 138.28 - Gaming Day
- Section 138.29 - Accounting Controls for the Cashiers' Cage, Satellite Cages, Master Coin Bank and Coin Vaults
- Section 138.30 - Accounting Controls within the Simulcast Counter: (Reserved)
- Section 138.31 - Procedure for Accepting Cash and Coupons at Gaming Tables
- Section 138.32 - Table Game Drop Boxes, Transport to and from Gaming Tables; Storage Boxes
- Section 138.33 - Removal of Slot Drop Containers; Unsecured Funds; Recording of Meter Readings for Slot Machine Drop
- Section 138.34 - Procedures for Acceptance of Tips or Gratuities from Patrons
- Section 138.35 - Table Inventory; Table Inventory Container; Chip Reserve Compartment
- Section 138.36 - Procedures for Counting Table Inventory, Opening Tables for Gaming, Shift Changes at Gaming Tables, and Closing Gaming Tables
- Section 138.37 - Procedure for Distributing and Removing Gaming Chips, Coins and Plaques to Gaming Tables
- Section 138.38 - Administrative Action
- Section 138.39 - Internal Controls D: (Reserved)
- Section 138.40 - Procedure for Acceptance of Checks, Cash Equivalents, Wire Transfers, and Credit/Debit Cards; Issuance of Counter Checks
- Section 138.41 - Replacement Checks and the Redemption of Counter Checks
- Section 138.42 - Acceptance of Payments Toward Outstanding Patron Checks
- Section 138.43 - Procedures for Establishing Patron Credit Accounts, and Recording Checks Exchanged, Redeemed or Consolidated
- Section 138.44 - Patron Request for Suspension of Credit Privileges
- Section 138.45 - Procedure for Depositing Checks Received from Gaming Patrons
- Section 138.46 - Procedure for Collecting and Recording Checks Returned to the Gaming Licensee after Deposit
- Section 138.47 - Automated Teller Machines (ATM)
- Section 138.48 - Procedure for Opening, Counting and Recording Contents of Table Drop Boxes and Slot Cash Storage Boxes
- Section 138.49 - Procedure for Opening, Counting and Recording the Contents of Bill Validator Boxes, Kiosks, Determination of Gross Revenue Deduction
- Section 138.50 - Internal Controls E: (Reserved)
- Section 138.51 - Accounting Controls for Gaming Voucher Redemption Kiosks
- Section 138.52 - Slot Machines and Bill Changers; Coin and Token Containers; Slot Cash Storage Boxes; Entry Authorization Logs
- Section 138.53 - Progressive Slot Machines
- Section 138.54 - Linked Slot Machines Interconnected in More than One Gaming Establishment; Slot System Operator; Computer Monitor
- Section 138.55 - Inspection of Slot Machine Jackpots
- Section 138.56 - Attendant Paid Jackpots and Credit Meter Payouts
- Section 138.57 - Slot Machine Tournaments and Promotional Events within the Gaming Area
- Section 138.58 - Alternate Forms of Jackpot Payments
- Section 138.59 - Procedure for Filling Payout Reserve Containers of Slot Machines and Hopper Storage Areas
- Section 138.60 - Procedure Governing the Removal of Coin, Slot Tokens and Slugs from a Slot Machine Hopper
- Section 138.61 - Slot Accounting Requirements; Electronic Table Games Which Accept Gaming Vouchers or Coupons Redeemed by Gaming Voucher System
- Section 138.62 - Payment of Table Game Progressive Payout Wagers; Supplemental Wagers Not Paid from the Table Inventory
- Section 138.63 - Slot Machines and Other Electronic Gaming Devices; Authorized Locations; Movements
- Section 138.64 - Accounting Controls for Chippersons and Chips
- Section 138.65 - Cashless Wagering Systems: (Reserved)
- Section 138.66 - Master Lists of Approved Table Games, Movements of Gaming Equipment; Amendments of Operation Certificates upon Filing Updated Master List
- Section 138.67 - Employee Signatures
- Section 138.68 - Expiration of Gaming-related Obligations Owed to Patrons; Payment to the Gaming Revenue Fund
- Section 138.69 - Entertainment, Filming or Photography within the Gaming Area
- Section 138.70 - Technical Standards for Count Room Equipment
- Section 138.71 - Table Game Tournaments and Promotional Events within the Gaming Area
- Section 138.72 - Policies and Procedures for Ensuring a Workplace Free from Unlawful Discrimination, Harassment and Retaliation
- Section 138.73 - Personally Identifiable Information and Confidential Information Security