N.J. Admin. Code § 13:69D-1.34

Current through Register Vol. 56, No. 24, December 18, 2024

Section 13:69D-1.34 - Table game revenue reporting requirements; keno revenue; gaming tournament revenue

(a) On a daily basis, a casino accounting department member shall:

1. Audit the Master Game Report generated in the count room in accordance with internal control procedures;

2. Identify and record all adjustments as necessary to ensure the accurate reporting of gross revenue on the Master Game Report;

3. Generate a final audited Master Game Report;

4. Prepare a report of all adjustments over $ 2,000 to the Master Game Report which shall be filed with the Division at month-end; and

5. Prepare a report of all exceptions noted during the daily audit which shall be filed with the Division at month-end.

(b) If a casino licensee offers the game of poker, a casino accounting department member shall review the count room copy of the Master Game Report for the initials of the count room supervisor indicating that negative poker revenue has been reported at one or more poker tables. For each instance of negative poker revenue, the casino accounting department member shall:

1. Conduct an investigation to determine the reason that negative poker revenue was reported in consultation with, as necessary, the table games or poker departments, the surveillance department and the security department;

2. Adjust the negative poker revenue on the Master Game Report to either:

i. Reflect the correct revenue amount as determined by the investigation; or

ii. Reflect a zero revenue amount unless the casino accounting department member determined that the negative revenue was offset by an overstated revenue amount on another gaming table or another gaming day;

3. Prepare and sign a written report detailing the results of the investigation and action taken;

4. Attach the report to the Master Game Report; and

5. Submit a copy of the written report to the Division within five days of the date of the Master Game Report.

(c) If a casino licensee utilizes one or more electronic table games whereby only cash or chip coupons are accepted and deposited in either a drop box or a bill validator and chips for buy-ins and cash-outs are processed through the table inventory, a casino accounting department member shall:

1. Generate an Electronic Table Game Daily Win Report ("ETG win report") for each table from the electronic table game system as required by the Division;

2. Compare the electronic table game system reported amount to the win or loss amount reported on the Master Game Report;

3. Prepare a monthly summary report which details the daily report comparisons;

4. Electronically file the report in (c)3 above with the Division; and

5. Unless otherwise authorized by the Division, report a month-end adjustment to increase table game revenue for each daily variance where the electronic table game system report exceeded the amount recorded on the Master Game Report.

(d) If a casino licensee utilizes an account based wagering system for electronic table game withdrawals and deposits, a casino licensee shall generate an Electronic Table Game Daily Win Report ("ETG win report") for each table from the electronic table game system as required by the Division. A casino accounting department shall report the ETG win report amounts as gross revenue in a manner approved by the Division. A casino licensee shall also generate a report (meter comparison report) on a daily basis that compares, for each electronic table game, the amounts withdrawn from and deposited to patron accounts to its corresponding electronic transfer credit meter. A casino accounting department member shall review the meter comparison report on a daily basis, investigate each variance, and:

1. Prepare one or more summary schedules of all cashable and non-cashable electronic transfer credit variances which detail the date, the electronic table game number, the variance amount and the reason for the variance;

2. Report a manual adjustment to increase the ETG win report amount for any cashable and non-cashable electronic transfer credit withdrawal variance where the meter exceeds the patron withdrawal amount, unless the reason for the variance documented in (d)1 above is sufficient to support a determination that a patron withdrawal transaction did not occur as listed on supporting documentation; and

3. Report a manual adjustment to increase the ETG win report amount for any cashable and non-cashable electronic transfer credit deposit variance where the meter is less than the patron deposit amount, unless the reason for the variance documented in (d)1 above is sufficient to support a determination that a patron deposit transaction did occur as listed on supporting documentation.

(e) A casino licensee may, if authorized by the Division, summarize the daily variance report review required in (d) above in a manner and on a monthly schedule prescribed by the Division.

(f) If a casino licensee utilizes an electronic table game which accepts gaming vouchers or coupons enrolled in a gaming voucher system in addition to currency, the daily gaming revenue shall be reported on the Slot Win Report in accordance with N.J.A.C. 13:69D-1.43A.

(g) If a casino licensee conducts gaming tournaments in accordance with the rules of the Division, a casino accounting department member shall calculate the daily gaming tournament revenue and prepare a gaming tournament revenue report in a manner approved by the Division.

(h) A casino licensee may report a month-end adjustment to reduce table game revenue for counterfeit currency included in the daily calculation of gross revenue provided that certified Department of Treasury Counterfeit Note Reports substantiate the deduction.

(i) Any coupon or promotional gaming chip deposited in a drop box shall be counted and included in the calculation of gross revenue, without regard to the validity of the coupon or promotional gaming chip.

(j) If a casino licensee offers the game of keno, a casino accounting department member shall determine the daily keno win amount by comparing a win report from the keno computer system to the reconciliation of the keno drawers. The casino licensee shall be required to report keno revenue as the higher amount unless otherwise authorized by the Division.

N.J. Admin. Code § 13:69D-1.34

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

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