La. Admin. Code tit. 42 § III-4701

Current through Register Vol. 50, No. 6, June 20, 2024

Section III-4701 - General Provision and Definitions

A. The regulations contained in this Chapter are applicable only to the casino operator, casino manager and other persons licensed, permitted or determined suitable pursuant to chapter 5 of the Act.

B. The following words and terms shall have the following meanings.

Annual Audit-the audit performed each fiscal year by the independent CPA of the fiscal year financial statements of the casino operator performed in accordance with the requirements of the casino operating contract.

Books and Records-all financial statements, revenue, expense and other accounting or financial documents or records, including general ledgers, accounts receivable, accounts payable, invoices, payroll records, ownership records, expense records, income records and other documents or records required by the internal control system (including detailed records by game, drop and shift) and all other documents or records maintained by the casino operator or the casino manager whether in print, electronic, magnetic, optical, digital or other media form relating to or concerning the official gaming establishment.

La. Admin. Code tit. 42, § III-4701

Promulgated by the Department of Public Safety and Corrections, Gaming Control Board, LR 38:1687 (July 2012).

AUTHORITY NOTE: Promulgated in accordance with R.S. 27:15 and 24.