Section 138.67 - Employee SignaturesThe system of internal controls submitted by a gaming licensee in accordance with 205 CMR 138.02 shall include provisions relative to signatures required in accordance with the internal controls and 205 CMR in general that incorporate the following provisions:
(1) Signatures shall, at a minimum, comply with either of the following requirements:(a) If written, they shall be the signer's first initial, last name, and legible credential number, written by the signer, and be immediately adjacent to or above the title of the signer; or(b) If electronic, they shall be the employee's name and identification number or other computer identification code issued to the employee by the gaming licensee, if the document to be signed is authorized to be generated by computer; and(c) They shall signify that the signer has personally prepared forms, records, and documents, and/or authorized, observed, and/or participated in a transaction to a sufficient extent to attest to the accuracy of the information recorded thereon, in conformity with the internal controls.(2) Written signature records shall be prepared for each employee required to sign records and documents and shall include specimens of signatures, titles of signers and the date the signature was obtained. Such signature records shall be maintained alphabetically by last name either on a company-wide or departmental basis. The signature records shall be adjusted on a timely basis to reflect changes of personnel.(3) Signature records shall either be:(a) Securely stored in the accounting department; or(b) Stored in electronic form and maintained by the IT Department in a secure format so that such signature records can be promptly retrieved in the event of a computer failure.Adopted by Mass Register Issue 1288, eff. 6/5/2015.Amended by Mass Register Issue 1332, eff. 2/10/2017.Amended by Mass Register Issue 1361, eff. 3/23/2018.Amended by Mass Register Issue 1367, eff. 6/15/2018.Amended by Mass Register Issue 1417, eff. 4/24/2020.Amended by Mass Register Issue 1426, eff. 9/18/2020.Amended by Mass Register Issue 1486, eff. 12/21/2022 (EMERGENCY).Amended by Mass Register Issue 1492, eff. 3/9/2023 (EMERGENCY).Amended by Mass Register Issue 1494, eff. 3/9/2023 (COMPLIANCE).