Procedure for counting and recording contents of drop boxes

(1) The contents of drop boxes shall be counted and recorded in the Soft Count Room in conformity with this Regulation. boxes. (2) Each Casino Licensee shall place on file with the Board the specific time during which the contents of drop boxes 202 Gaming Control removed from gaming tables are to be counted and recorded, which, at a minimum, shall be once each gaming day. (3) The opening, counting and recording of the contents of drop boxes shall be performed in the presence of an Inspector and by at least five employees approved by the Board for the conduct of the count (“count Team”) with no incompatible functions. To gain entrance to the count room, the Inspector may be required to present an official identification card containing his photograph issued by the Board. (4) No person shall– (a) carry a handbag or other container unless it is transparent; or (b) remove his hands from or return them to a position on or above the count table unless the backs and palms of his hands are first held straight out and exposed to the view of the other members of the count team and the closed circuit television camera. (5) Immediately prior to the opening of the drop boxes, the doors to the Count Room shall be securely locked and except as otherwise authorised by these Regulations, no person shall be permitted to enter or leave the Count Room, except during a normal work break or in an emergency, until the entire counting, recording and verification process is completed. During a work break or in the event of an emergency, the counting and recording process shall be discontinued unless the appropriate number of personnel as described in subregulation (3) above is present. (6) Immediately prior to the commencement of the count, one count team member shall notify the person assigned to the closed circuit television monitoring station in the establishment that the count is about to begin, after which such person shall make an audio-video recording, with the time and date inserted Gaming Control 203 thereon, of the entire counting process which shall be retained by the Surveillance Department for at least seven days from the date of recording unless otherwise directed by the Board. (7) Procedures and requirements for conducting the count shall be the following– (a) as each drop box is placed on the count table, one count team member shall announce, in a tone of voice to be heard by all persons present and to be recorded by the audio recording device, the game, table number, and shift marked thereon; (b) the contents of each drop box shall be emptied and counted separately on the count table, which procedures shall be at all times conducted in full view of the closed circuit television cameras located in the count room; (c) immediately after the contents of a drop box are emptied onto the count table, the inside of the drop box shall be held up to the full view of a closed circuit television camera and shall be shown to at least one other count team member and the Board Inspector to confirm that all contents of the drop box have been removed, after which the drop box shall be locked and placed in the storage area for drop boxes; (d) the contents of each drop box shall be segregated by a count team member into separate stacks on the count table by denominations of coin and currency and by type of form, record or document; (e) each denomination of coin and currency shall be counted separately by at least two count 204 Gaming Control team members who shall place individual bills and coins of the same denomination on the count table in full view of the closed circuit television cameras, and such count shall be observed and the accuracy confirmed orally or in writing, by at least one other count team member; (f) as the contents of each drop box are counted one count team member shall record or verify on a Master Game Report, by game, table, number, and shift, the following– (i) the total amount of currency and coin counted; (ii) the amount of the Opener; (iii) the amount of the Closer; (iv) the serial number and amount of each name credit; (v) the total amount of all name credits; (vi) the serial number and amount of each fill; (vii) the total amount of all fill; (viii) the serial number and amount of each (ix) the total amount of all credits; and (x) the win or loss; (g) after the contents of each drop box have been counted and recorded, one member of the Gaming Control 205 count team shall record by game and shift, on the Master Game Report, the total amounts of currency and coin, Table Inventory Slips, markers, fills and credits counted, and win or loss, together with such additional information as may be required on the Master Game by the Board or the establishment; (h) notwithstanding the requirements of paragraphs (f) and (g), if a Casino Licensee’s system of accounting and internal controls provides for the recording on the Master Game Report of fills, credits, markers and Table Inventory Slips by Cage Cashiers prior to the commencement of the count, a count team member shall compare for agreement the serial numbers and totals of the amounts recorded thereon to the fills, credits, markers and Table Inventory Slips removed from the (i) notwithstanding the requirements of paragraphs (f) and (g), if the Casino Licensee’s system of accounting and internal controls provides for the count team functions to be comprised only of counting and recording currency and coin, credits and name credits, Accounting Department employees with no incompatible functions shall perform all other counting, recording and comparing duties herein; (j) after completion and verification of the Master Game Report, each count team member shall sign the report attesting to the accuracy of the information recorded thereon; 206 Gaming Control (k) at no time after the Inspector has signed the Master Game Report shall any change be made to it without prior written approval of the Board. (8) Procedure and requirements at the conclusion of the count for each gaming shift shall be the following– (a) all cash removed form each drop box after the initial count shall be presented in the count room by a count team member to a Main Bank Cashier who, prior to having access to the information recorded on the Master Game Report and in the presence of the count team and the Inspector, shall re-count. Either manually or mechanically, the cash received, after which the Inspector shall sign the report evidencing his presence during the count and the fact that both the cashier and count team have agreed on the total amount of cash counted; (b) the issuance copies of markers and duplicate name credits shall be forwarded directly to the Accounting Department; (c) the top copy of the Master Game Report, after signing and the requests for fills, the fills, the requests for credits, the credits, and the issuance copies of markers and duplicate name credits and the Table Inventory Slips removed from drop boxes shall be transported directly to the Accounting Department and shall not be available to any Cashier’s Cage (d) a duplicate of the Master Game Report, but no other document referred to in this Regulation, whatsoever, shall be retained by the Inspector; Gaming Control 207 (e) if the Casino Licensee’s system of accounting and internal controls does not provide for the forwarding from the Cashier’s Cage of the duplicate of the fills, credits, request for credits, request for fills, the Accounts copies of markers and duplicate name credits directly to the Department, such documents recorded or to be recorded on the Master Game Report shall be transported from the count room directly to the Accounting Department. (9) The originals and copies of the Master Game Report, copies of markers, name credits, requests for fills, fills, requests for credits, and Table Inventory Slips shall on a daily basis, in the Accounting Department be– (a) compared for agreement with each other, on a test basis, by persons with no recording responsibilities and, if applicable, to triplicates or stored data; (b) reviewed for the appropriate number and propriety of signatures on a test basis; (c) accounted for by series numbers, if applicable; (d) tested for proper calculation, summarization (e) subsequently recorded; and (f) maintained and controlled by the Accounting Department.