Section 296-7.005 - ACCOUNTING CONTROLS WITHIN THE CASHIER'S CAGE7.005.01 The assets for which the cashiers are responsible will be maintained on an imprest basis. At the end of each shift, the cashiers assigned to the outgoing shift will record on a cashier's count sheet the face value of each cashier's cage inventory item counted and the total of the opening and closing cashier's cage inventories and will reconcile the total closing inventory to the total opening inventory. The cashiers will sign the completed cashier's count sheet attesting to the accuracy of the information contained on the cashier's count sheet.7.005.02 At the conclusion of each day, at a minimum, a copy of the cashier's count sheet and related documentation will be forwarded to the accounting department for agreement of opening and closing inventories, agreement of amounts thereon to other forms records, and documents required by this Section, and recording of transactions.7.005.03 All accounting controls within the cashier's cage will conform with the Authorized Gaming Operator's Commission- approved Internal Control System.296 Neb. Admin. Code, ch. 7, § 296-7.005
Adopted effective 5/16/2022Amended effective 2/1/2023