Each gaming licensee and each applicant for a gaming license shall describe its administrative and accounting procedures in detail in its written system of internal control. Each licensee shall submit a copy of this written system to the State Tax Commission. The gaming licensee will submit this written system of internal control at least six (6) weeks before gaming begins at its establishment. Each written system must include:
1. An organizational chart depicting appropriate segregation of functions and responsibilities;2. A description of the duties and responsibilities of each position shown on the organizational chart;3. A detailed, narrative description of the administrative and accounting procedures designed to satisfy internal control requirements;4. A written statement signed by the licensee's chief financial officer and either the licensee's chief executive officer or a licensed owner attesting that the system satisfies the internal control requirements;5. A letter from an independent accountant stating that the licensees/applicant's written system has been reviewed by the accountant and complies with the requirements of the MSTC Regulations for Gaming Establishments; and6. Any such other items as the Chairman of the MSTC may require.35 Miss. Code. R. § 5-05-01-101