N.J. Admin. Code § 13:69D-1.33

Current through Register Vol. 56, No. 21, November 4, 2024

Section 13:69D-1.33 - Procedure for opening, counting, and recording contents of table drop boxes and slot cash storage boxes

(a) Immediately prior to the commencement of the count process, a count room supervisor shall:

1. Obtain a preliminary master game report which shall list forms and documents related to the table drop box count that were entered into the computer system at the time of preparation;

2. Sign out the following keys:

i. Trolley or cabinet keys from a security supervisor for the purpose of gaining access to the drop boxes; and

ii. Key(s) securing the contents of the table drop boxes and/or slot cash storage boxes ("boxes") and the tether padlock key from the casino accounting department;

3. Reconcile the number of boxes recorded on the drop box or slot cash storage box verification form to the number of boxes secured in the trolley;

4. Remove the emergency drop box log and reconcile the log to the boxes removed from the emergency drop box cabinet or trolley; and

5. Document any unresolved discrepancies on a two-part Drop Variance Report, the original of which shall be delivered to the Division and the duplicate placed in the locked accounting box.

(b) A casino licensee shall open, count, and record the contents of each drop box or slot cash storage box in the soft count room except that an emergency slot cash storage box may be held and counted on the regularly scheduled count for the slot machine from which it originated. For currency, gaming vouchers, promotional gaming chips, and coupons, a casino licensee shall perform a second count to obtain the aggregate total of each denomination of currency, promotional gaming chips, and coupons, and the total number of gaming vouchers counted. The counts shall be independent of each other and access to the result of the first count shall not be available to the employee performing the second count until completion of the second count. At the completion of the second count, a comparison of the two counts shall be made and any discrepancies resolved by the count team supervisor.

(c) A casino licensee shall use a counting machine approved by the Division to count currency, gaming vouchers, and coupons unless otherwise authorized by the Division. If a counting machine cannot be used due to mechanical failure, or other emergent situation, the items shall be counted in a manner described in the casino licensee's internal control procedures or in a manner approved by the Division.

1. A casino licensee may use one counting machine that automatically provides the counts required in (b) above of the items at different stages of the counting process. If the counts are not in agreement, the machine shall document the discrepancy and cease operation until the discrepancy is resolved by a count team member.

2. If a casino licensee does not use a counting machine described in (c)1 above, two different counting machines shall be used. Upon completion of the count using the first machine, the cash storage bins or cassettes shall be emptied and displayed to the full view of a closed circuit television camera to assure that the contents have been emptied. The second machine count shall be performed to verify the totals of the first machine. If the counts are not in agreement, the count team shall resolve the discrepancy before continuing the second count.

3. Each machine shall generate a report at the completion of its count documenting the following:

i. The total of each denomination of currency;

ii. The total of all currency;

iii. The total number of gaming vouchers;

iv. The total number and amount of coupons for which the count machine can determine the value of the coupon ("machine count coupons"); and

v. The total number of coupons for which the count machine cannot determine the value of the coupon ("manual count coupons").

(d) A test count shall be conducted prior to the start of the first use of each counting machine, each gaming day, and prior to each count. The count room supervisor shall:

1. Verify that the counting machine has a zero balance on its display and cause a receipt to be printed which denotes "-0- cash, gaming vouchers or coupons on hand" and "-0- notes, gaming vouchers or coupons in machine," or other approved means to indicate that the machine has been cleared of all currency, gaming vouchers and coupons;

2. Visually check the counting machine to be sure there are no bills, gaming vouchers or coupons remaining in the various compartments of the machine;

3. Supervise a count team member who shall select a drop box or slot cash storage box. If slot storage boxes are being counted that day, a slot cash storage box must be selected and it must contain currency, and if issued by the licensee, gaming vouchers and coupons. The count team member shall place the entire contents of the table drop box or slot cash storage box into the first counting machine, which shall count the currency by denomination as well as any gaming vouchers and coupons. Any soiled or off-sorted bills, gaming vouchers or coupons shall be re-fed into the machine. Any items which the counting machine is not able to count automatically, such as coins, tokens, gaming chips or mutilated or torn currency, gaming vouchers, and coupons shall be manually counted, recorded either manually or entered into the counting machine, and segregated from items which the counting machine was able to count automatically. The count team member shall cause the counting machine, in conjunction with the gaming voucher system, to produce one or more test receipts of the count, and the count shall not be shown to anyone until completion of the final verification process;

4. Supervise a second count team member, independent of the team member performing the initial count, who shall manually count or use a second counting machine to count and summarize the items on test receipts;

5. Compare the totals on the test receipts for agreement. If the totals are in agreement, the count room supervisor shall sign and date the test receipts and place them in the locked accounting box to be forwarded to the casino accounting department at the end of the count process. If the totals do not agree, the test count procedures shall be repeated. The test count procedures shall be repeated until the totals are in agreement or a determination is made that the count machine cannot be used. The count room supervisor shall not permit a counting machine to be used until these totals are in agreement;

6. Supervise a count team member who, at the conclusion of the test procedure shall display the cash bin or storage cassettes to the full view of a closed circuit television camera to assure that the contents have been emptied prior to replacing cassettes into the counting machine; and

7. Verify that the counting machine has a zero balance in accordance with (d)1 above.

(e) Procedures for the count of boxes shall be as follows:

1. The contents shall be segregated and counted so as to permit the contents to be recorded for the box from which it was removed. Each box shall be individually:

i. Placed on the count table at which time one count team member shall verbalize, in a tone of voice to be heard by all persons present and to be recorded by the surveillance audio recording device, the game and table number marked thereon for table drop boxes, or the asset or unique identification number marked thereon for slot cash storage boxes; and

ii. Unlocked and the contents emptied on the count table. The inside of the box shall be held up to the full view of a closed circuit television camera to assure all contents of the drop box or slot cash storage box have been removed, after which the drop box or slot cash storage box shall be locked and placed in the storage area for drop boxes and slot cash storage boxes;

2. A count team member shall segregate:

i. Currency, machine count coupons and gaming vouchers;

ii. Coin, tokens, promotional gaming chips, gaming chips, manual count coupons, and any mutilated or torn items; and

iii. Forms and documents;

3. A count team member shall attempt to match pieces of mutilated or torn items which shall be processed as follows:

i. Mutilated or torn currency shall be recorded as revenue if the bill includes one entire serial number and one letter and number of the serial number from the other half of the bill;

ii. Mutilated or torn currency that is not recorded as revenue shall be placed in a sealed transparent envelope or container and transferred to the main bank by the main bank cashier or cage supervisor at the end of the count; and

iii. All mutilated or torn coupons and gaming vouchers shall be recorded as revenue regardless of condition;

4. The value and number of coin, tokens, gaming chips, manual count coupons (by denomination), promotional gaming chips (by denomination), and any mutilated or torn items shall be manually entered into the counting machine for each drop box or slot cash storage box;

5. For each drop box, promotional gaming chips shall be recorded on the triplicate Promotional Gaming Chip Summary/Transfer Form. The form shall include, at a minimum, the:

i. Date;

ii. Table number;

iii. Value and number of promotional gaming chips by denomination;

iv. Designation that the chips are being transferred from the count room;

v. Signatures of the banker and count room supervisor (original, duplicate, and triplicate) upon verification of the count;

vi. Signature of the main bank cashier (original, duplicate, and triplicate) upon verification and acceptance of the count; and

vii. Signature of the cage supervisor (duplicate and triplicate) upon transfer of the promotional gaming chips from the main bank.

6. Currency, machine count coupons and gaming vouchers shall be placed in a counting machine. The counting machine shall count and calculate the value of the currency. The value of each gaming voucher or coupon shall be obtained from the counting machine or an approved gaming voucher system, as applicable;

7. Upon completion of the machine count:

i. For each drop box, the counting machine shall generate the report required by (c)3 above;

ii. The currency, table game coupons, coin, tokens, promotional gaming chips, and gaming chips counted shall be placed on the banking table; and

iii. Any drop box coupon which has not already been cancelled upon acceptance or during the count shall be cancelled prior to the conclusion of the count;

8. The forms and documents shall be compared to the preliminary master game report for accuracy by a count team member who shall not simultaneously have access to currency. Any discrepancies shall be recorded on the preliminary master game report to be resolved by the casino accounting department. The forms and documents and preliminary master game report shall be placed in the locked accounting box to be forwarded to the casino accounting department at the end of the count process; and

9. The count team supervisor shall prepare a detailed written report describing all count room incidents that may have negatively impacted the opening, counting and recording of the drop boxes (for example, a computer interface problem, dropped basket). The report shall include a description of any corrective action taken and shall be electronically filed with the Division at the conclusion of the count.

(f) As the contents of each table drop box are counted, if not already recorded in the computer system used to create the Master Game Report or supporting documentation as authorized by the Division, a count team member shall manually record or cause a computer system to record, the following information by game and table number:

1. The value of each denomination of currency counted;

2. The value of coin, tokens and/or gaming chips counted;

3. The value of each denomination and total value of coupons other than match play coupons and table wager coupons;

4. The value of each denomination and total value of match play coupons, promotional gaming chips, and table game wager coupons;

5. Fifty percent of the total value of match play coupons, promotional gaming chips, and table game wager coupons;

6. The amount recorded on each document and the total of all documents evidencing a credit card chip transaction;

7. The amount recorded on each document and the total of all documents evidencing a debit card chip transaction;

8. The amount of the Opener;

9. The amount of the Closer;

10. The serial number and amount of each Counter Check and the total amount of all Counter Checks;

11. The serial number and amount of each Pit Redemption Form and the total of all Pit Redemption Forms;

12. The serial number and amount of each Fill and the total amount of all Fills;

13. The serial number and amount of each Credit and the total amount of all Credits;

14. The amount recorded on each Uncollected Vigorish Form and the total amount of all Uncollected Vigorish Forms;

15. The table game win or loss or, for poker, the poker revenue; and

16. The table game win or loss percentage.

(g) In addition to the requirements of (f) above, the Master Game Report shall include:

1. The gaming date of the items recorded;

2. The grand total for each of the items in (f)3 through 17 above;

3. The total number of drop boxes opened and counted; and

4. The date and time prepared.

(h) If the casino licensee offers the game of poker, the count room supervisor shall review the Master Game Report to ensure that negative poker revenue has not been reported for any poker table. If negative poker revenue has been reported for a poker table, the count room supervisor shall initial the Master Game Report for each such poker table and immediately notify the surveillance department of the poker table(s) and corresponding negative poker revenue reported thereon.

(i) As the contents of each slot cash storage box are counted, if not already recorded in the computer system used to create the Slot Cash Storage Box Report and supporting documentation, a count team member shall manually record or cause a computer system to record, the following information by asset number:

1. The asset number of the bill changer to which the slot cash storage box contents correspond;

2. The value of each denomination and total value of currency counted;

3. The number and value of each cashable coupon counted, and if a gaming voucher system is used to redeem coupons, the validation number and value of each coupon counted, and total number and value of all cashable coupons;

4. The number and value of each non-cashable coupon counted, and if a gaming voucher system is used to redeem such coupons, the validation number and value of each coupon counted, and total number and value of all non-cashable coupons;

5. A listing of the validation number and value of each gaming voucher counted, and total number and value of all gaming vouchers; and

6. Any additional information on the Slot Cash Storage Box Report as may be required by the Division.

(j) IIn addition to the requirements of (i) above, the Slot Cash Storage Box Report shall include:

1. The gaming date of the items recorded;

2. The grand total for items in (i)2 through 5 above;

3. The total number of slot cash storage boxes opened and counted;

4. The date and time prepared.

(k) After preparation of the Master Game Report or the Slot Cash Storage Box Report, the count room supervisor shall compare the total number of boxes counted to the number of boxes, including any emergency boxes, collected and recorded on the box reconciliation form. Any unresolved discrepancy shall be documented on the Drop Variance Report which shall be filed with the Division.

(All suspected counterfeit currency shall be counted and recorded as drop on the Master Game Report or Slot Cash Storage Box Report. The counterfeit currency shall be segregated from all other currency and placed in a transparent container. A count room supervisor shall:

1. Complete a Department of Treasury Counterfeit Note Report and place the container and report on the banking table; and

2. Notify the Division's Technical Services Bureau of all suspected counterfeit currency removed from a slot cash storage box, including the asset number of the slot machine.

(m) A count team member designated as the banker shall count each denomination of currency, tokens, promotional gaming chips, and gaming chips, and verbalize the amounts. The banker shall also count table game coupons unless otherwise authorized by the Division. The count room supervisor shall verify the amount verbalized to the amount recorded on the Master Game Report or Slot Cash Storage Box Report. The banker and count team supervisor shall sign the report(s) and the Promotional Gaming Chip Summary/Transfer Form attesting to the accuracy of the information recorded thereon. The information recorded thereon shall not be accessible to any person outside the count room until after the main bank cashier or cage supervisor (cashier) has verified and accepted the drop unless otherwise authorized by the Division.

(n) All other count team members shall sign the Master Game Report and/or the Slot Cash Storage Box Report as evidence of their participation in the counting of the drop boxes and/or slot cash storage boxes.

(o) After the contents of the boxes have been counted and recorded on the Master Game Report and/or Slot Cash Storage Box Report, the count room supervisor shall notify the main cage.

1. Prior to having access to the information recorded on the Master Game Report or the Slot Cash Storage Box Report, a main bank cashier or cage supervisor, in the presence of the banker, shall count the currency, coins, tokens, gaming chips, table game coupons, promotional gaming chips, and mutilated, torn, or other items in accordance with the following requirements:

i. The cashier shall have physical access to all items presented for counting and no currency presented for counting shall be wrapped or placed in any sealed bag or container until the entire count has been completed and the Master Game Report or the Slot Cash Storage Box Report has been signed by the banker or supervisor;

ii. The banker shall bulk count all strapped currency and machine counted table game coupons. The banker shall count all partial straps, loose currency, mutilated or torn currency and coupons, coin, tokens, promotional gaming chips, and gaming chips either by hand or with an approved counting machine. Upon completion of the count, the banker or supervisor shall verbally announce to the count room supervisor the total of each item counted. If a discrepancy is discovered during the initial count, the banker shall recount either by hand or with an approved counting machine the item that did not agree;

iii. The cashier shall count all table game coupons that have been manually entered by the count team; and

iv. The cashier shall randomly count five straps of currency for each denomination. The count shall be by hand or with an approved counting device.

2. If the total currency counted by the cashier does not agree with a total on the Master Game Report or Slot Cash Storage Box Report and the variance cannot be resolved, a Drop Variance Report shall be completed by the count room supervisor. The original shall be delivered to the Division and the duplicate placed in the locked accounting box in the count room. The report shall include, at a minimum, the following:

i. The date of preparation;

ii. The reason for the variance;

iii. The denomination(s) of the source of the variance;

iv. The amount of the variance;

v. The measures taken to detect the source of the variance;

vi. The name and signature of the count room supervisor; and

vii. The name and signature of the cashier.

3. Upon completion of the cashier's count, the cashier shall attest by signature on the Master Game Report, and/or Promotional Gaming Chip Summary/Transfer Form, and/or Slot Cash Storage Box Report, that the amount of cash from drop boxes and/or slot cash storage boxes counted, and the amount of coupons from table drop boxes counted as recorded on these documents and, if applicable, the Drop Variance Report, agrees with the total amounts of cash and coupons counted by the count team. Upon attestation, all items other than coupons and vouchers shall be under the exclusive control of the cashier and shall not be handled by a count team member.

(p) Once all required signatures have been obtained, an electronic copy of the totals page of the original Master Game Report and Slot Cash Storage Box Report shall be filed with the Division within 48 hours of the completion of the drop.

(q) If a count room employee generates any copy of an original Master Game Report or Slot Cash Storage Box Report, it shall be stamped "copy" by the count room supervisor.

(r) Any coupons and gaming vouchers for which the value could not be determined by the count machine or the gaming voucher system shall be:

1. Segregated and placed in the locked accounting box for review; or

2. Identified by serial number and sent to casino accounting to obtain the value.

(s) The original Master Game Report, the Promotional Gaming Chip Summary/Transfer Form, and Slot Cash Storage Box Report, after signing, and any other supporting documentation shall be placed in the locked accounting box or other approved secure device located in the count room. A member of the casino accounting department or count team shall transport to casino accounting the contents of the locked accounting box and the gaming vouchers and coupons that were processed during the count after the cashier verifies, accepts, and removes the drop from the count room.

(t) A count room supervisor shall conduct a thorough inspection of the entire count room and all counting equipment located therein to verify that no cash, tokens, gaming chips, promotional gaming chips, gaming vouchers, or coupons remain in the room. The supervisor shall sign and record the date and time of the inspection on a count room inspection log maintained in the count room.

(u) The keys shall be returned and signed in by the count room supervisor to the security department or the accounting department, as applicable, immediately following the conclusion of the count of the drop boxes or if the count room supervisor leaves the count room during the count process.

(v) Whenever unsecured currency, coins, chips, a promotional gaming chip, a gaming voucher, or a coupon is found inside the count room at a time other than during the count process, an electronic notification shall be submitted to the casino controller and the Division. The casino licensee shall secure the funds in the emergency box trolley or a locked container in the count room until the next count, at which time the funds will be included on either the Master Game Report or Slot Cash Storage Box Report, as applicable.

N.J. Admin. Code § 13:69D-1.33

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 56 N.J.R. 1182(b), effective 7/1/2024