W. Va. Code R. § 179-10-11

Current through Register Vol. XLI, No. 36, September 6, 2024

Section 179-10-11 - Required reports; reconciliation; test accounts

11.1. The interactive gaming system shall be designed to generate the reports required by this section in a format approved by the Commission's Security Division.

11.2. All required reports shall be generated by the interactive gaming system, even if the period specified contains no data to be presented. The report generated shall indicate all required information and contain an indication of "No Activity" or similar message if no data appears for the period specified.

11.3. Interactive gaming systems shall provide a mechanism to export the data generated for any report to a format approved by the Commission.

11.4. An interactive gaming system shall generate the following daily reports, at a minimum, for each gaming day in order to calculate the taxable revenue or to ensure the integrity of operations:

11.4.1. A Patron Account Summary Report, which shall include transaction information for each patron account as follows:

11.4.1.a. Beginning balance;

11.4.1.b. Total amount of deposits;

11.4.1.c. Total amount of non-cashable bonuses deposited ;

11.4.1.d. Total amount of non-cashable bonuses wagered;

11.4.1.e. Total amount of non-cashable bonuses expired;

11.4.1.f. Total amount of transfers to games;

11.4.1.g. Total amount of transfers from games;

11.4.1.h. Total amount of withdrawals;

11.4.1.i. Total amount of funds on game at the beginning of the gaming day (the amount of pending wagers at the end of the prior gaming day);

11.4.1.j. Total amount of funds on game at the end of the gaming day (the amount of pending wagers plus funds transferred to a game but not yet wagered);

11.4.1.k. Patron win or loss, calculated as the amount of transfers from games and ending funds on game less the amount of transfers to games and beginning funds on game;

11.4.1.l. Ending balance; and

11.4.1.m. Total amount of adjustments;

11.4.2. A Wagering Summary Report, which shall include the following by an authorized interactive game and poker variation, as applicable:

11.4.2.a. Total amount wagered;

11.4.2.b. Total amount won;

11.4.2.c. Total tournament entry or participation fees;

11.4.2.d. Rake or vigorish;

11.4.2.e. Total amount of guaranteed funds paid to players;

11.4.2.f. Total amounts due to or from an interactive gaming network; and

11.4.2.g. Win or loss calculated as the net of the total amount wagered and total amount won plus tournament entry fees, rake or vigorish, guaranteed funds, and amount due to or from an interactive gaming network.

11.4.3. A Non-cashable Promotional Account Balance Report, which shall include the ending non-cashable promotional balance in each patron account; and

11.4.4. A Forfeited Bonus Winnings Report, which shall include, by patron, the amount of winnings removed from a patron's account upon the expiration, cancellation, or forfeiture of a bonus.

11.5. An interactive gaming network shall generate the following daily reports for each participating casino operator, at a minimum, for each gaming day in order to reconcile the daily interactive gross gaming revenue:

11.5.1. A Network Patron Account Summary Report, which shall include the following transaction information for each patron account:

11.5.1.a. Patron identification number;

11.5.1.b. Total amount of transfers to games;

11.5.1.c. Total amount of transfers from games;

11.5.1.d. Win or loss statistics;

11.5.1.e. Total amount of rake; and

11.5.1.f. Total amount of entry fees; and

11.5.2. A Network Wagering Summary Report, which shall include the following game activity by authorized interactive game or poker variation:

11.5.2.a. Total amounts wagered;

11.5.2.b. Total amounts won;

11.5.2.c. Total tournament entry or participation fees;

11.5.2.d. Rake or vigorish;

11.5.2.e. Total amounts of guaranteed funds paid to players; and

11.5.2.f. Win or loss statistics, calculated as the net of the total amounts wagered and total amounts won plus tournament entry fees, rake, or vigorish, and guaranteed funds.

11.6. An operator shall utilize the Wagering Summary Report to calculate interactive gaming gross revenue on a daily basis for reporting purposes. In addition, the operator shall:

11.6.1. Prepare a Variance Report documenting the win/loss amounts from the Patron Account and Wagering Summary Reports;

11.6.2. Calculate the variance between the two amounts;

11.6.3. Document the reason for the variance; and

11.6.4. Report a manual adjustment to increase revenue by the amount of the variance whenever the total of the Patron Account Summary Report is greater than the total of the Wagering Summary Report, unless the reason for the variance as documented in

11.6.3. above is sufficient to support a determination that revenue was properly reported.

11.7. In lieu of section 11.6 above, a licensee may accumulate the daily Variance Report information on a monthly Variance Report in a manner described in its internal controls.

11.8. A gaming system shall generate the following reports related to dormant accounts on a daily basis:

11.8.1. Commencing 16 months after the creation of the first interactive gaming account, a Dormant Account Report, which shall list all patron accounts including the Pending Wager Account that have had no activity for a period of 16 months. The report shall include, at a minimum:

11.8.1.a. The patron name and account number;

11.8.1.b. The date of the last successful patron login;

11.8.1.c. The account balance; and

11.8.1.d. The gaming date; and

11.8.2. A Dormant Funds Report, which shall include:

11.8.2.a. The patron name and account number;

11.8.2.b. The date of the last successful patron login;

11.8.2.c. The account balance subject to W.Va. Code Chapter 36, Article 8 (Uniform Unclaimed Property Act); and

11.8.2.d. The gaming date.

11.9. No voids of completed wagering transactions shall occur without Director approval.

11.10. An interactive gaming system shall generate a Performance Report, which compares the theoretical Return to Patron (RTP) to the actual RTP of each game offered by that gaming system. The report shall also provide the total number of rounds of play for each game and shall be generated and reviewed monthly by the interactive gaming operator or MSP to evaluate the performance of all games offered to the public. The Performance Report shall include the data required by this section from the first day interactive gaming was offered to the date of the report.

11.11. An interactive gaming system shall generate a Patron Account Adjustments Report, which shall be reviewed on a daily basis by either the interactive gaming operator or MSP to evaluate the legitimacy of patron account adjustments. If the daily review is performed by the MSP, the interactive gaming operator shall conduct a weekly review of the Patron Account Adjustment Reports. Unless otherwise authorized by the Commission, the report shall at a minimum include:

11.11.1. The patron's name;

11.11.2. An account number;

11.11.3. The date and time of the adjustment;

11.11.4. The person who performed the adjustment;

11.11.5. The reason for the adjustment; and

11.11.6. The amount of the adjustment.

11.12. An interactive gaming system shall generate a report on a weekly basis identifying problem gamblers, including those patrons who self-report. The interactive gaming operator or its MSP shall review the report and document any action taken.

11.13. An interactive gaming system shall be capable of generating a Pending Transaction Report, which shall include and separately itemize:

11.13.1. Funds on game transactions; and

11.13.2. Deposits and withdrawals not yet cleared.

11.14. On a monthly basis, the interactive gaming operator or its MSP shall submit to the Commission a copy of the West Virginia bank statement and patron liability report that reflects the balance of the restricted account maintained to protect patron funds.

11.15. Interactive gaming operators or their MSP's shall establish test accounts to be used to test the various components and operation of an interactive gaming system in accordance with their internal controls approved by the Commission. The internal controls shall, at a minimum, address the following:

11.15.1. The procedures for the issuance of funds used for testing, including the identification of who is authorized to issue the funds and the maximum amount of funds that may be issued;

11.15.2. The procedures for assigning each test account for use by only one person;

11.15.3. The maintenance of a record for all test accounts, to include when they are active, to whom they are issued, and the employer of the person(s) to whom they are issued;

11.15.4. The procedures for the auditing of testing activity by the interactive gaming operator or its MSP to ensure the accountability of funds used for testing and proper adjustments to interactive gross revenue; and

11.15.5. The procedures for authorizing and auditing out-of-state test activity.

11.16. Peer-to-peer games may be tested by a user with multiple test accounts provided that no patrons are involved in game play.

W. Va. Code R. § 179-10-11