N.J. Admin. Code § 13:69D-1.43A

Current through Register Vol. 56, No. 18, September 16, 2024

Section 13:69D-1.43A - Slot accounting requirements; electronic table games which accept gaming vouchers or coupons redeemed by a gaming voucher system; procedure for counting and recording contents of slot drop buckets and slot drop boxes

(a) If a casino licensee utilizes one or more electronic table games which accept gaming vouchers or coupons enrolled in a gaming voucher system, the daily gaming revenue shall be reported on the Slot Win Report. Each electronic table game shall be uniquely identified on the Slot Win Report as an electronic table game.

(b) On a daily basis, a casino licensee shall generate a report from its slot monitoring system which details the calculated win or loss and the payout percentage for each slot machine.

(c) On a daily basis, a casino accounting department member shall audit the Slot Cash Storage Box Report generated in the count room and ensure that all count room exceptions are resolved in accordance with internal control procedures. Any coupon deposited in a slot cash storage box shall be counted and included in the calculation of gross revenue, without regard to the validity of the coupon.

(d) A casino accounting department member shall calculate the daily slot machine win by preparing a Slot Win Report that summarizes the gross revenue transactions by slot machine denomination or electronic table game designation and in total as follows:

1. The value of coin, slot tokens and foreign slot tokens from the Hard Count Report;

2. The cash drop amount from the Slot Cash Storage Box Report;

3. The cashable gaming voucher drop amount from the Slot Cash Storage Box Report;

4. The non-cashable gaming voucher drop amount from the Slot Cash Storage Box Report;

5. The cashable coupon drop amount from the Slot Cash Storage Box Report;

6. The non-cashable coupon drop from the Slot Cash Storage Box Report;

7. The cashable electronic funds withdrawal amounts from an account based wagering system report;

8. The non-cashable electronic funds withdrawal amounts from an account based wagering system report;

9. The unsecured drop amounts from the unsecured drop forms;

10. The calculated total drop amount;

11. The amount of Hopper Fills as documented on the duplicate of the forms;

12. The amount of Jackpot Payouts as documented on the duplicate of the forms;

13. The value of gaming vouchers issued from a slot machine or electronic table game from the Voucher Issuance Summary Report;

14. The electronic funds deposit amounts from an account based wagering system report;

15. Miscellaneous adjustments supported by sufficient supporting documentation; and

16. The calculated win or loss amount.

(e) A casino licensee shall increase the slot machine win at each month end in a manner approved by the Division for:

1. The amount of expired cashable gaming vouchers reported pursuant to 13:69D-3.1; and

2. The amount of voided slot issued gaming vouchers unless such vouchers were previously excluded from the daily voucher issuance expense amount as reported on the Slot Win Report.

(f) A casino accounting department member shall generate a Voucher Soft Count Exception Report on a daily basis that lists gaming vouchers and coupons that the system expected to be counted but which do not appear on the Slot Cash Storage Box Report. A casino accounting department employee shall review the report in accordance with a methodology approved by the Division. A monthly schedule shall be prepared which details the total daily exception amounts and amounts reported as an increase to slot revenue, detailed separately for gaming vouchers, cashable coupons and non-cashable coupons.

(g) A casino licensee shall generate a report on a daily basis that compares for each slot machine and electronic table game the number and value of gaming vouchers issued as reported on the Voucher Issuance Summary Report to the voucher-out meter. A casino accounting department member shall review the report on a daily basis, investigate each variance and:

1. Prepare one or more summary schedules of all cashable and non-cashable voucher issued variances which details the date, the asset number of the slot machine or electronic table game number, the variance amount and the reason for the variance; and

2. Report a manual adjustment to increase the Slot Win Report amount for each voucher issued variance where the meter is less than the Voucher Issuance Summary Report amount, unless the reason for the variance documented in (g)1 above is sufficient to support a determination that a voucher was issued as listed on the supporting documentation.

(h) In lieu of (g) above, a casino licensee may summarize the daily variance report review in a manner and on a monthly schedule prescribed by the Division.

(i) If a casino licensee utilizes an account based wagering system for slot machine withdrawals and deposits, a casino licensee shall generate a report on a daily basis that compares for each slot machine the amounts withdrawn from and deposited to patron accounts to its corresponding electronic transfer credit meter. A casino accounting department member shall review the 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 asset number of the slot machine or electronic table game number, the variance amount and the reason for the variance;

2. Report a manual adjustment to increase the Slot 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 (i)1 above is sufficient to support a determination that a patron withdrawal transaction did not occur as listed on the supporting documentation; and

3. Report a manual adjustment to increase the Slot 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 (i)1 above is sufficient to support a determination that a patron deposit transaction did occur as listed on the supporting documentation.

(j) In lieu of (i) above, a casino licensee may summarize the daily variance report review in a manner and on a monthly schedule prescribed by the Division.

(k) A casino accounting department member shall compare for each slot machine, the number of coins or slot tokens counted and recorded in the count room on the Hard Count Report to the drop meter reading. All variances between the count and the meter readings shall be reported to the slot department for appropriate action. A casino accounting department member shall adjust the hard count amount as appropriate and upon notification to the Division.

(l) On a daily basis, a casino accounting department member shall compare for agreement for each slot machine the Payout slip amounts to the corresponding meter readings as summarized on a system Payout Meter Comparison report. All variances greater than $ 25.00 between the Payout slip amounts and the corresponding meter readings shall be investigated by the casino accounting department and reported to the slot department for appropriate action and further investigation if deemed necessary. A casino accounting department member shall adjust the revenue amount as appropriate and upon notification to the Division.

(m) Whenever there is a variance of more than $ 500.00 between the value of cash, gaming vouchers, or coupons removed from a bill changer's slot cash storage box to their corresponding meters as recorded on a report generated by the slot monitoring system, a casino licensee shall:

1. Cause a member of its slot department, in conjunction with its casino accounting department, to investigate the cause of each variance;

2. Prepare and file an incident report with the Division no later than three weeks after the completion of the corresponding slot or table game cash storage box pickup documenting each such variance; and

3. Include on the incident report the following for each bill changer with a reportable variance:

i. The date of the meter reading;

ii. The date the report was filed;

iii. The amount of the variance, by denomination, with the exception of gaming vouchers, which shall be by total value;

iv. The asset number of the bill changer involved;

v. The amount of the variance by currency, gaming vouchers, and/or coupons;

vi. The cause of the variance with any documentation attached to support the explanation; and

vii. The electronic or written signature and credential number of the preparer.

N.J. Admin. Code § 13:69D-1.43A

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

Amended by 50 N.J.R. 606(a), effective 1/16/2018