N.J. Admin. Code § 13:69D-1.35

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

Section 13:69D-1.35 - Accounting controls for automated payout machines and gaming voucher redemption machines

(a) In conjunction with the removal of the bill validator boxes as required by N.J.A.C. 13:69D-1.33A, a casino licensee shall reconcile the contents of the gaming voucher redemption machines. In addition, at least once every seven days, automated payout machines shall be emptied and reconciled.

(b) A Currency Cassette/Coin Hopper Fill Slip (Cash Fill) shall be prepared by a main bank or master coin bank cashier whenever an automated payout machine or gaming voucher redemption machine fill is to be performed. Cash Fills shall be serially prenumbered, each series of Cash Fills shall be used in sequential order, and the series numbers of all Cash Fills received by a casino licensee shall be accounted for by the casino accounting department. All original and duplicate void Cash Fills shall be marked "VOID" and shall require the signature of the preparer.

(c) Cash Fills shall be, at a minimum, a two-part form, manually prepared or computer generated and shall contain, at a minimum, the following information:

1. The designation of the machine to which the fill is to be performed as an automated payout machine or gaming voucher redemption machine and its identification number;

2. The denomination(s) of currency and coin;

3. The total value of each denomination of currency and coin and the total number of bills and coins per denomination;

4. The total value of all currency cassette and coin hopper fills;

5. The date and time prepared;

6. The signature of the main bank or master coin bank cashier who prepared the Cash Fill attesting to the accuracy of the information thereon; and

7. The signature of the employee responsible for performing the fill.

(d) A casino accounting department employee with no incompatible function completing the fill shall receive the currency cassettes, currency cassette reject bins, coin hoppers, or coin hopper fills from the cashier. The main bank or master coin bank cage cashier shall maintain the original Cash Fill, and the employee performing the fill shall retain the duplicate until the fill is completed.

(e) The employee performing the fill shall sign out one or more keys that provide access to the machine's cassettes from a cage supervisor in accordance with the casino licensee's sign-out and sign-in procedures.

(f) The employee performing the fill shall:

1. Remove any currency cassettes, currency cassette reject bin, coin hoppers or coin and cause the machine to generate a receipt (Credit Receipt) that, at a minimum, includes:

i. The designation of the machine as an automated jackpot payout machine or gaming voucher redemption machine and its identification number;

ii. The date and time;

iii. The denomination of the currency or coin for each cash cassette or coin hopper being replaced or coin hopper being filled; and

iv. The total value of the cash, or the total number of bills or coin per denomination remaining in each currency cassette, currency cassette reject bin and coin hopper being replaced or filled;

2. Insert the replacement currency cassettes, currency cassette reject bin, coin hoppers or coins into the machine; and

3. Enter data into the machine's computer that describes the fill, and cause the machine to print a corresponding receipt (Fill Receipt) that, at a minimum, includes:

i. The designation of the machine as an automated jackpot payout machine or gaming voucher redemption machine and its identification number;

ii. The date and time the fill was performed;

iii. The denomination of currency or coin for each currency cassette, coin hopper or coin being inserted into the machine; and

iv. The total value of the cash, or the total number of bills or coins per denomination, for each currency cassette, coin hopper or coin being inserted into the machine.

(g) The employee performing the fill shall lock the cabinet and sign the duplicate copy of the Cash Fill a second time attesting that the fill was completed. The Fill Receipt and the Credit Receipt shall then be attached to the duplicate copy of the Cash Fill and deposited in a locked accounting box.

(h) The employee performing the fill shall return all removed currency cassettes, currency cassette reject bins, coin hoppers, and coin to the main bank, master coin bank, or other location approved by the Division. The key shall be returned to the cage supervisor.

(i) A main bank or master coin bank cashier or an accounting department employee with no incompatible function shall count and document the value of the contents of each removed currency cassette, currency cassette reject bin, and removable coin hopper, and any returned coin, on a two-part receipt (Balance Receipt).

(j) The original Balance Receipt shall be forwarded to the main bank or master coin bank as an accountability document. The duplicate Balance Receipt shall be placed in a locked accounting box.

(k) Any manual slot payout funded from an automated payout machine, but subsequently voided due to a slot machine malfunction or any other reason, shall be deposited with a main bank or master coin bank cashier and recorded and documented.

(l) At the end of each gaming day, at a minimum, all forms required by this section shall be forwarded as follows:

1. The original Cash Fills and Balance Receipts shall be forwarded to the casino accounting department; and

2. The duplicate Cash Fills with the attached Fill Receipts, the duplicate Balance Receipts and, if applicable, the attached Credit Receipts and Bill Validator Receipts, shall be collected from the locked casino accounting boxes by a casino accounting department employee and returned to the casino accounting department.

(m) In accordance with (a) above, a main bank or master coin bank cashier or supervisor thereof shall obtain a report (Inventory Report) from each automated payout machine and gaming voucher redemption machine in order to determine the starting inventory amount for the machines.

1. The Inventory Report shall include, at a minimum:

i. The date the report was generated;

ii. An indication whether the machine is an automated payout machine or gaming voucher redemption machine and the identification number of the machine; and

iii. The total amount of cash paid from the machine during the gaming day, and the cash inventory balance remaining in the machine at the end of the gaming day;

2. The information shall be reconciled with any Cash Fills and the net total from the Inventory Report shall be the starting inventory amount for the automated payout machine or gaming voucher redemption machine; and

3. Once the net total figure has been determined, it shall be recorded as part of the inventory of the main bank or master coin bank cashier and forwarded directly to casino accounting.

(n) The casino accounting department shall generate a report or reports (Automated Payout Machine Journal Report) from each automated payout machine or related computer that documents each transaction conducted at the machine and shall also generate an independent report (Manual Slot Payout Report) from the casino licensee's slot monitoring system which includes, at a minimum, as to each manual slot payout dispensed by an automated payout machine, the time and date, the asset number of the slot machine, the amount of the manual slot payout, and whether the manual slot payout was a jackpot, a progressive jackpot, or a credit meter payout. The casino accounting department shall confirm that:

1. The value of the currency cassette and coin hopper fills, as set forth on the Automated Payout Machine Journal Report, agrees with the values recorded on the original Cash Fills, Fill Receipts, and the value of fills recorded on the main bank and/or master coin bank closeout form;

2. The value of cash remaining in removed currency cassettes, currency cassette reject bins, coin hoppers and any returned coin, as set forth on the Automated Payout Machine Journal Report, agrees with the values recorded on the Credit Receipts and Balance Receipts and main bank and/or master coin bank closeout form; and

3. The value of cash dispensed, as set forth on the Automated Jackpot Payout Machine Journal Report, agrees with the values recorded on the original Jackpot Payout Slips and the Manual Slot Payout Report.

(o) The casino accounting department shall generate a report or reports (Gaming Voucher Redemption Machine Journal Report) from each gaming voucher redemption machine or related computer that documents each transaction conducted at the machine, and confirm that:

1. The value of currency cassette and coin hopper fills, as set forth on the Gaming Voucher Redemption Machine Journal Report, agrees with the values recorded on the original Cash Fills, Fill Receipts, and the value of fills recorded on the main bank and/or master coin bank closeout form; and

2. The value of cash remaining in removed currency cassettes, currency cassette reject bins, coin hoppers and any returned coin, as set forth on the Gaming Voucher Redemption Machine Journal Report, agrees with the values recorded on the Credit Receipts, Balance Receipts and main bank and/or master coin bank closeout form.

(p) The casino licensee shall be required to count and verify all currency in each currency cassette at least once every seven days and all coin in each coin hopper at least once a month, by removing all currency and coin from each currency cassette, currency cassette reject bin and coin hopper and reconciling the cash contained therein and all transactions.

(q) Any variance of $ 500.00 or more shall be documented by the accounting department and reported in writing to the Division within 72 hours of the end of the gaming day during which the variance was discovered. The report shall indicate the cause of the variance and shall contain any documentation required to support the stated explanation.

(r) A casino licensee may have one or more secure boxes to permit patrons to donate their coinless kiosk change receipts to charity. A casino using this option shall create internal controls, which shall include:

1. Dual key control by security and accounting of the secure box(es);

2. A drop schedule for the collection of receipts at least once every seven days;

3. Surveillance coverage for each box;

4. A process to count and verify any other items dropped into the charity box; and

5. A certification or attestation by the casino controller, or above, that the funds were donated to charity.

N.J. Admin. Code § 13:69D-1.35

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

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