Rule 13-7-7.2 - General Drop and Count Procedures(a) The Executive Director may, at his discretion, have an agent present at the count. Drop boxes must be removed and counted on a schedule approved by the Commission. Emergency drops will require a secondary written notification to the Commission and permanent drop schedule changes will require prior approval. The slot machine currency acceptor box count and table games drop box count must be done at separate times. The licensee must obtain written approval in advance of any change to the designated drop and count. Surveillance is required to record in writing all exceptions noted in their observation of the drop and count procedures. Such exceptions shall be notated by the surveillance personnels unique employee number and a copy sent to the Accounting department and the Commission for review and determination.(b) At least three persons shall perform the drop and count functions, two (2) of whom are independent of the generation of revenue being counted. All personnel must wear a one piece pocketless garment with openings only for the arms, feet and neck. If other equipment such as back braces, gloves, knee pads, etc. are used by the drop and/or count team members during the drop and count procedures, the licensee must have the same degree of controls on these items as the one piece garment. One piece garments and any other equipment used during the drop and/or count must be removed and inspected by the licensee when exiting the count room for breaks and at the end of each count. Each licensee must have included in their written system of internal control procedures for subjecting employees to a metal detection system and inspection for concealed funds when exiting the count rooms.(c) Each casino shall have rooms specifically designated for counting the contents of drop boxes, which shall be known as the count rooms. The count rooms shall be designed and constructed to provide maximum security for materials housed in and the activities conducted therein. Materials and/or supplies housed in the count rooms must be removed from boxes and placed on open shelves. The shelves must be placed in an area that allows the greatest amount of visibility for Surveillance. Located within the soft count room shall be a table constructed of clear glass or similar material for the emptying, counting and recording of the contents of drop boxes, which shall be known as the soft count table. There will be no transfer of coins, chips, tokens, wagering vouchers, coupons or currency in or out of the count rooms until all count procedures are complete and the cage has taken possession of the drop into accountability. Cleaning and normal maintenance of the count rooms shall not be conducted until the counts have been completed and all funds cleared from the count rooms. The count begins when the count team enters the count room and ends when a member of the cage/vault department signs for the funds accepting accountability. Further, nongaming revenues, such as restaurant or bar receipts, must not be counted coinciding with the count of gaming revenue. Persons shall not:1. Carry a pocketbook or other personal items into the count rooms.2. Remove their hands from or return them to a position on or above the count table unless the backs and palms of the hands are first held straight out and exposed to the view of other members of the count team and the closed circuit television camera.(d) If a weigh scale interface or currency counter interface is used, corrections to count data are made by crossing out the error on the count document, entering the correct figure, and then obtaining the initials and unique identification number of at least two count team members who verified the change. An Accounting employee independent of the revenue being counted and independent of the count team enters the correct figure into the computer system prior to the generation of related reports.(e) Count team members must be prepared to perform a manual count of the drop in case of currency counting, sorting machine or weigh scale malfunctions. This manual process should be included in the written system of internal controls.(f) All coins, tokens, chips and/or cash inventory stored in the count room must be secured from unauthorized access at all times.Miss. Code Ann. §§ 75-76-5, 75-76-33, 75-76-45