N.J. Admin. Code § 13:69D-1.15

Current through Register Vol. 56, No. 11, June 3, 2024

Section 13:69D-1.15 - Accounting controls and functions for the cashiers' main cage; satellite cage; master coin bank; coin vault; simulcast booth; slot booth; and chipperson

(a) At the beginning and end of each shift, each cashier and chipperson shall record on a count sheet the face value of each inventory item counted and the total of the opening and closing inventories and sign the count sheet attesting to the accuracy of the information. Any variance of $ 500.00 or more recorded by a cashier or chipperson on a count sheet or identified by the accounting department shall be promptly reported to the casino controller and the Division. The count sheets shall be forwarded to the casino accounting department on a daily basis for agreement of opening and closing inventories, agreement of amounts thereon to other forms, records and documents required by this chapter.

(b) Each casino licensee shall have on hand in the cage, or readily available thereto, a reserve of cash to pay winning patrons as required by N.J.S.A. 5:12-84.

(c) A cashiers' cage and any satellite cage shall be segregated by personnel as follows:

1. General cashier;

2. Check bank cashier;

3. Chip bank cashier;

4. Main bank cashier; and

5. Master coin bank cashier, if applicable.

(d) A cashier supervisor may perform the functions of a cashier provided the functions are not incompatible. A cashier supervisor shall not operate from another cashier or cashier supervisor's imprest inventory.

(e) A casino licensee may consolidate the functions of the chip bank cashier and the functions of the check bank cashier, provided that the cashier performs no incompatible functions.

(f) The assets for which each general cashier is responsible shall be maintained on an imprest basis. A general cashier shall not permit any other person to access his or her imprest inventory. General cashier functions shall include, but are not limited to, the following:

1. Perform check consolidations, total or partial redemptions, or substitutions for patrons;

2. Receive gaming chips, slot tokens, and prize tokens from patrons or authorized employees in exchange for cash;

3. Receive cash, cash equivalents, casino checks, patron deposit withdrawals, Counter Checks, and annuity jackpot trust checks from patrons in exchange for currency, slot tokens, gaming chips or plaques, gaming vouchers, or coin;

4. Receive checks for non-gaming purposes from patrons in exchange for cash;

5. Perform customer deposit transactions for patrons;

6. Receive coupons from patrons in exchange for currency, gaming chips or plaques, slot tokens, or coin;

7. Process wire transfers and electronic fund transactions with a patron;

8. Process exchanges with check, chip, master coin and main bank cashiers, supported by documentation with signatures thereon, for the effective segregation of functions in the cashiers' cage;

9. Process cage Counter Checks;

10. Prepare Payout Slips and Hopper Fill Slips;

11. Process table game progressive payouts;

12. Receive gaming vouchers and/or sports wagering tickets or vouchers from patrons or authorized employees in exchange for cash or slot tokens;

13. Prepare patron credit files and verify information therein supporting patron credit;

14. Exchange and reconcile imprest funds used by slot attendants, including imprest change/pouch payout funds;

15. Exchange gift cards for cashable or non-cashable credits; and

16. Receive from or exchange to an affiliate of the casino gaming chips via carrier and inter-company funds transfer, provided however, that such exchange is permitted under the law of the jurisdiction where the affiliate is located, and provided further that the customer from whom the foreign chips are accepted is known to the licensee or its affiliate.

(g) A casino licensee may consolidate the functions of the general cashier and the functions of the check bank cashier, provided that the cashier performs no incompatible functions.

(h) Check bank cashiers shall not have access to cash, gaming chips and plaques, except when the casino licensee consolidates the functions with the chip bank. Check bank cashiers' functions shall include, but are not limited to, the following:

1. Receive the original and redemption copies of Counter Checks and Slot Counter Checks and, if applicable, Requests for Pit Redemption forms;

2. Receive from general cashiers, checks accepted for total or partial Counter Check and Slot Counter Check redemption, consolidation and substitution;

3. Prepare bank deposit slips or supporting documentation for checks to be deposited;

4. Process wire transfer and electronic fund transactions for the purpose of redeeming Counter Checks and Slot Counter Checks or accepting payment on returned Counter Checks and Slot Counter Checks;

5. Process exchanges with general, chip, master coin and main bank cashiers, supported by documentation with signatures thereon, for the effective segregation of functions in the cashiers' cage;

6. Receive from general cashiers or casino clerks, documentation of a Counter Check pit redemption to be reconciled with the redemption copy;

7. Maintain a log of all Counter Checks and Slot Counter Checks issued and of all checks received for redemption, consolidation or substitution on a daily basis. Such log shall include, at a minimum, the following:

i. The balance of the checks on hand at the beginning of each day;

ii. For checks initially accepted and for checks received for consolidation, redemption or substitution:

(1) The date of the check;

(2) The name of the drawer of the check;

(3) The amount of the check;

(4) The Counter Check and Slot Counter Check serial number(s) for Counter Check(s) and Slot Counter Check(s) received; and

(5) An indication as to whether the check was initially accepted or received in a redemption, consolidation or substitution;

iii. For checks deposited, redeemed, consolidated or replaced:

(1) The date on which the check was deposited, redeemed, consolidated or replaced;

(2) The name of the drawer of the check;

(3) The amount of the check;

(4) The Counter Check and Slot Counter Check serial number(s) for Counter Check(s) and Slot Counter Check(s) deposited, redeemed, consolidated or replaced; and

(5) A record that the check was deposited, redeemed, consolidated or replaced; and iv. The balance of the checks on hand at the end of each day; and

8. Perform a physical count of the check bank inventory and agree the count and balance of checks on hand to the amount recorded pursuant to (g)7 above at the end of each gaming day.

(i) Chip bank cashiers shall not have access to currency or cash equivalents, but shall operate with a limited inventory of $ 0.50 and $ 0.25 coins which may only be used to facilitate odds payoffs or vigorish bets, except when the casino licensee consolidates the functions with the check bank. Chip bank cashiers' functions shall include, but are not limited to, the following:

1. Receive gaming chips, gaming plaques and coin removed from gaming tables from a security department member in exchange for the issuance of a Credit;

2. Receive Requests for Fills in exchange for the issuance of a Fill, the dispersal of gaming chips, gaming plaques and coin to a security department member;

3. Receive gaming chips from the general cashiers, main bank cashiers, master coin bank cashiers, cage supervisors and personnel assigned to a non-cage employee redemption site in exchange for proper documentation;

4. Process exchanges with general, check, master coin and main bank cashiers, supported by documentation with signatures thereon, for the effective segregation of functions in the cashiers' cage; and

5. Receive proper documentation from chippersons and general cashiers in exchange for imprest inventories of gaming chips, to be used in conformity with this chapter.

(j) Main bank cashiers' functions shall include, but are not limited to, the following:

1. Receive cash, gaming vouchers, cash equivalents, issuance copies of Slot Counter Checks, original copies of Payout Slips, sports wagering tickets and vouchers, personal checks received for non-gaming purposes, slot tokens, prize tokens, gaming chips, and plaques from general cashiers in exchange for cash;

2. Receive cash from the coin and currency count rooms;

3. Receive checks and supporting documentation, from check cashiers for deposit if such deposit is not made by the check cashier;

4. Prepare the overall cage reconciliation and accounting records;

5. Prepare the daily bank deposit for cash and checks;

6. Issue, receive and reconcile imprest funds used by general cashiers, slot attendants and chippersons;

7. Exchange currency for coupons and currency from slot attendants;

8. Process exchanges with general, check, master coin and chip bank cashiers, supported by documentation with signatures thereon, for the effective segregation of functions in the cashiers' cage;

9. Be responsible for the reserve cash bankroll;

10. Exchanges of currency, coin, gaming chips, slot tokens, and coupons from the simulcast vault or casino pari-mutuel cashiers;

11. Exchange currency, coin, slot tokens, gaming chips and coupons with the keno booth in exchange for proper documentation;

12. Perform the functions enumerated for master coin bank cashiers, but only to the extent that the casino licensee operates its cashiers' cage without the master coin bank;

13. Receive unsecured currency, unsecured gaming vouchers and unsecured coupons from slot department or casino accounting department representatives;

14. Prepare Unsecured Bill Changer Currency/Coupon Reports;

15. Receive slot tokens, prize tokens and gaming chips from personnel assigned to a non-cage employee redemption site in exchange for proper documentation;

16. Receive slugs from the hard count room and slot department and maintain the slugs in inventory until destroyed;

17. Prepare Cash Fills and Balance Receipts;

18. Issue and receive currency cassettes, currency cassette reject bins, coin hoppers and returned coin with respect to the operation of automated jackpot payout machines;

19. Issue and receive currency cassettes, currency cassette reject bins, coin hoppers, returned coin and bill validator boxes with respect to the operation of gaming voucher redemption machines;

20. Issue and receive currency cassettes, currency cassette reject bins, coin hoppers, and returned coin;

21. Process exchanges with master coin cashiers, supported by documentation with signatures thereon, for the effective segregation of functions in the cashiers' cage;

22. Exchange funds with hotel cashiering supported by proper documentation; and

23. Exchange currency, coin, slot tokens, gaming chips, and coupons with the vault in the sports wagering lounge booth in exchange for proper documentation.

(k) Master coin bank cashiers' functions shall include, but are not limited to, the following:

1. Receive currency, coin, slot tokens, prize tokens, gaming chips, gaming vouchers and coupons from slot cashiers in exchange for proper documentation;

2. Receive coin and slot tokens from the hard count room;

3. Provide slot cashiers with currency, coin, prize tokens, and slot tokens in exchange for proper documentation;

4. Issue, receive and reconcile imprest funds used by slot attendants, including an imprest change/pouch payout fund;

5. Exchange currency for coupons, currency, and Pouch Payout Slips from slot attendants;

6. Prepare the daily bank deposit of excess cash;

7. Prepare Payout and Hopper Fill Slips;

8. Receive slot tokens and prize tokens from cage supervisors, general cashiers, main bank cashiers, and personnel assigned to a non-cage employee redemption site, and transmit slot tokens to general cashiers in exchanges supported by proper documentation;

9. Exchange currency, coin, slot tokens, gaming chips and coupons with the keno booth and simulcast counter in exchange for proper documentation;

10. Receive slugs from the hard count room and slot department and maintain the slugs in inventory until destroyed;

11. Prepare Cash Fills and Balance Receipts;

12. Issue and receive currency cassettes, currency cassette reject bins, coin hoppers, and returned coin with respect to the operation of automated payout machines;

13. Issue and receive currency cassettes, currency cassette reject bins, coin hoppers, returned coin, and bill validator boxes with respect to the operation of gaming voucher redemption machines; and

14. Perform exchanges with the main bank supported by proper documentation in accordance with internal controls.

(l) Coin vaults shall be under the control of the casino cashiers cage or an independent slot machine cage department. The storage of coin, prize tokens or slot tokens in, or the removal of coin, prize tokens or slot tokens from, any coin vaults shall be properly documented by the cashier, and the amount of coin, prize tokens and slot tokens in each coin vault shall be reconciled at the end of each gaming day.

(m) A chipperson shall commence his or her shift with an imprest inventory ("chipperson inventory") of gaming chips received from the chip bank and currency received from the main bank, in exchange for proper documentation. The chipperson inventory shall be placed and kept in a lockable cart known as a "chip cart." For a given shift, each chipperson shall have his or her own chip cart, and no other person shall operate from the chip cart of that chipperson. When not in use, all chip carts shall be stored in a segregated and secure area, the keys to which shall be maintained and controlled either by the accounting department or the security department. Each key shall be signed-in and signed-out. No casino licensee shall cause or permit coin, currency, coupons, gaming chips or slot tokens to be added to, or coin, currency or gaming chips to be removed from, the chip inventory during the gaming day except:

1. In an even exchange with a chipperson by a patron in a designated poker area;

2. In order to make change for such a patron purchasing gaming chips; or

3. In receipt of a coupon from such a patron in exchange for gaming chips.

(n) The assets for which the slot cashiers are responsible shall be supplied from the main bank or master coin bank. Each slot cashier shall operate with an individual imprest inventory. Slot cashiers functions shall include, but are not limited to, the following:

1. The custody of the slot booth inventory comprising currency, coin, slot tokens, forms, documents, and records normally associated with the operation of the slot booth;

2. The exchange by patrons of coin for currency or slot tokens;

3. The exchange by patrons of currency for currency, coin or slot tokens;

4. The exchange by patrons of gaming chips, prize tokens or slot tokens for currency, slot tokens or coin;

5. The exchange by patrons of coupons for currency, coin or slot tokens;

6. The exchange by patrons of signed Slot Counter Checks for currency, coin or slot tokens, or any combination thereof;

7. The exchange by patrons of gaming vouchers for currency, slot tokens, or coins, and the exchange by authorized employees of gaming vouchers for cash;

8. The issuance of Hopper Fills;

9. The issuance of Payouts;

10. The issuance of coin or slot tokens to automated coupon redemption machines in exchange for proper documentation;

11. The issuance of cash or slot tokens to patrons upon the presentation of a recognized credit or debit;

12. The issuance, receipt and reconciliation of imprest funds used by slot attendants and changepersons in conformity with the functions set forth within this chapter and upon the preparation of appropriate documentation;

13. The receipt of currency and coupons from slot attendants in an even exchange for currency;

14. The receipt of coin, currency, coupons, slot tokens, prize tokens or gaming chips from changepersons in an even exchange for coin, currency or slot tokens;

15. The exchange of currency for coin and slot tokens, currency for currency, or coin and slot tokens for currency between slot cashiers upon the preparation of appropriate documentation; and

16. The exchange with the master coin bank of coin, currency, gaming vouchers, slot tokens, prize tokens, gaming chips, gaming plaques, coupons, issuance copies of Slot Counter Checks, and documentation upon the preparation of a Slot Booth Exchange Slip.

(o) The slot booth inventory may be used to supply:

1. Changepersons with an imprest inventory of coin, currency and slot tokens, provided that such inventory shall only be used to accept any combination of currency, coin, gaming chips, slot tokens, prize tokens or coupons presented by a patron in exchange for an equivalent amount of any combination of currency, coin or slot tokens. The slot booth inventory may also be used to provide a changeperson with coin, currency and slot tokens in exchange for an equal amount of any combination of coin, currency, coupons, prize tokens, or gaming chips. If a changeperson's inventory is obtained from a location other than a slot booth, the location and the procedures for the issuance and maintenance of the inventory shall be in accordance with the casino licensee's internal controls;

2. Automated coupon redemption machines with an imprest inventory of coin or slot tokens; and

3. Slot attendants and their supervisors with an imprest inventory of currency to be used in the exchange of currency and coupons presented by a patron or, in the casino licensee's discretion, with an imprest inventory of currency which shall not exceed $ 5,000 to be used for pouch payouts and in the exchange of currency and coupons presented by a patron.

(p) Whenever a casino pari-mutuel cashier begins a shift, he or she shall commence with an amount of currency and coin to be known as the "simulcast inventory." No casino simulcasting facility shall cause or permit currency, coin, gaming chips, slot tokens or coupons to be added to, or removed from, such simulcast inventory during such shift except:

1. In collection of simulcast wagers;

2. In order to make change for a patron buying a pari-mutuel ticket;

3. In collection for the issuance of credit vouchers;

4. In payment of winning or properly cancelled or refunded pari-mutuel tickets;

5. In payment for credit vouchers; or

6. In exchanges with the cashiers' cage, a satellite cage or simulcast vault supported by proper documentation which documentation shall be sufficient for accounting reconciliation purposes.

(q) A "simulcast count sheet" shall be completed and signed by the vault cashier or simulcast shift supervisor, and the following information, at a minimum, shall be recorded thereon at the commencement of a shift:

1. The date, time and shift of preparation;

2. The denomination of currency and coin in the simulcast inventory issued to the casino pari-mutuel cashier;

3. The total amount of each denomination of currency and coin in the simulcast inventory issued to the casino pari-mutuel cashier;

4. The pari-mutuel window number to which the casino pari-mutuel cashier is assigned; and

5. The signature of the vault cashier or simulcast shift supervisor.

(r) A casino pari-mutuel cashier assigned to a pari-mutuel window shall count and verify the simulcast inventory at the simulcast vault, and shall agree the count to the simulcast count sheet. The casino pari-mutuel cashier shall sign the count sheet attesting to the accuracy of the information recorded thereon. The simulcast inventory shall be placed in a cashier's drawer and transported directly to the appropriate pari-mutuel window by the casino pari-mutuel cashier.

(s) At the conclusion of a casino pari-mutuel cashier's shift, the cashier's drawer and its contents shall be transported directly to a designated area in the simulcast counter, where the casino pari-mutuel cashier shall count the contents of the drawer and record the following information, at a minimum, on the simulcast count sheet:

1. The date, time and shift of preparation;

2. The denomination of currency, coin, gaming chips, slot tokens and coupons in the drawer;

3. The total amount of each denomination of currency, coin, gaming chips, slot tokens and coupons in the drawer; 4. The total of any exchanges;

5. The total amount in the drawer; and

6. The signature of the casino pari-mutuel cashier.

(t) The vault cashier or simulcast shift supervisor shall compare the pari-mutuel window net for the shift as generated by the terminal and if it agrees with the simulcast count sheet total plus the simulcast inventory, shall agree the count to the simulcast count sheet and sign the simulcast count sheet attesting to the accuracy.

(u) If the pari-mutuel window net for the shift as generated by the RMC does not agree with the simulcast count sheet total plus the simulcast inventory, the vault cashier or simulcast shift supervisor shall record any overage or shortage. If the count does not agree, the casino pari-mutuel cashier and the vault cashier or simulcast shift supervisor shall attempt to determine the cause of the discrepancy in the count. If the discrepancy cannot be resolved by the casino pari-mutuel cashier and the vault cashier or simulcast shift supervisor, such discrepancy shall be reported in writing to the simulcast counter manager, or department supervisor in charge at such time.

N.J. Admin. Code § 13:69D-1.15

Amended by 47 N.J.R. 1954(a), effective 8/3/2015

Amended by 50 N.J.R. 612(b), effective 1/16/2018

Amended by 50 N.J.R. 1652(a), effective 7/16/2018

Amended by 51 N.J.R. 1514(b), effective 10/7/2019