205 CMR 138.00 - Uniform Standards of Accounting Procedures and Internal Controls for Gaming

  1. § 138.01 - Definitions
  2. § 138.02 - Licensee's System of Internal Controls
  3. § 138.03 - Records Regarding Company Ownership
  4. § 138.04 - Gaming Licensee's Organization
  5. § 138.05 - System for Ensuring Employees Are Properly Licensed or Registered
  6. § 138.06 - System for Business Dealings with Vendors
  7. § 138.07 - Floor Plans
  8. § 138.08 - Accounting Records
  9. § 138.09 - Retention, Storage and Destruction Records
  10. § 138.10 - Jobs Compendium Submission
  11. § 138.11 - Personnel Assigned to the Operation and Conduct of Gaming
  12. § 138.12 - Alcoholic Beverage Control
  13. § 138.13 - Complimentary Services or Items and Promotional Gaming Credits
  14. § 138.14 - Internal Control Procedures for Security Department
  15. § 138.15 - Internal Control Procedures for Access Badge System and Issuance of Temporary License Credentials, and Restricted Areas
  16. § 138.16 - Access to Public and Restricted Areas
  17. § 138.17 - Searches of Employees and the Workplace by the Gaming Licensee
  18. § 138.18 - Vendor Access Badges
  19. § 138.19 - Count Rooms; Physical Characteristics; Count Protocols
  20. § 138.20 - Possession of Firearms
  21. § 138.21 - Protection of Minors and Underage Youth
  22. § 138.22 - Critical Incident Preparedness Plan
  23. § 138.23 - Drop Boxes for Table Games; Gaming Table Slot Cash Storage Boxes
  24. § 138.24 - Cashiers' Cage; Satellite Cages; Master Coin Bank; Coin Vaults
  25. § 138.25 - Simulcast Counter: (Reserved)
  26. § 138.26 - Keys for Dual Locks; Gaming Licensee-controlled Keys and Locks; Notice to the IEB and Surveillance Department upon Malfunction and Repair, Maintenance or Replacement
  27. § 138.27 - Internal Controls B: (Reserved)
  28. § 138.28 - Gaming Day
  29. § 138.29 - Accounting Controls for the Cashiers' Cage, Satellite Cages, Master Coin Bank and Coin Vaults
  30. § 138.30 - Accounting Controls within the Simulcast Counter: (Reserved)
  31. § 138.31 - Procedure for Accepting Cash and Coupons at Gaming Tables
  32. § 138.32 - Table Game Drop Boxes, Transport to and from Gaming Tables; Storage Boxes
  33. § 138.33 - Removal of Slot Drop Containers; Unsecured Funds; Recording of Meter Readings for Slot Machine Drop
  34. § 138.34 - Procedures for Acceptance of Tips or Gratuities from Patrons
  35. § 138.35 - Table Inventory; Table Inventory Container; Chip Reserve Compartment
  36. § 138.36 - Procedures for Counting Table Inventory, Opening Tables for Gaming, Shift Changes at Gaming Tables, and Closing Gaming Tables
  37. § 138.37 - Procedure for Distributing and Removing Gaming Chips, Coins and Plaques to Gaming Tables
  38. § 138.38 - Administrative Action
  39. § 138.39 - Internal Controls D: (Reserved)
  40. § 138.40 - Procedure for Acceptance of Checks, Cash Equivalents, Wire Transfers, and Credit/Debit Cards; Issuance of Counter Checks
  41. § 138.41 - Replacement Checks and the Redemption of Counter Checks
  42. § 138.42 - Acceptance of Payments Toward Outstanding Patron Checks
  43. § 138.43 - Procedures for Establishing Patron Credit Accounts, and Recording Checks Exchanged, Redeemed or Consolidated
  44. § 138.44 - Patron Request for Suspension of Credit Privileges
  45. § 138.45 - Procedure for Depositing Checks Received from Gaming Patrons
  46. § 138.46 - Procedure for Collecting and Recording Checks Returned to the Gaming Licensee after Deposit
  47. § 138.47 - Automated Teller Machines (ATM)
  48. § 138.48 - Procedure for Opening, Counting and Recording Contents of Table Drop Boxes and Slot Cash Storage Boxes
  49. § 138.49 - Procedure for Opening, Counting and Recording the Contents of Bill Validator Boxes, Kiosks, Determination of Gross Revenue Deduction
  50. § 138.50 - Internal Controls E: (Reserved)
  51. § 138.51 - Accounting Controls for Gaming Voucher Redemption Kiosks
  52. § 138.52 - Slot Machines and Bill Changers; Coin and Token Containers; Slot Cash Storage Boxes; Entry Authorization Logs
  53. § 138.53 - Progressive Slot Machines
  54. § 138.54 - Linked Slot Machines Interconnected in More than One Gaming Establishment; Slot System Operator; Computer Monitor
  55. § 138.55 - Inspection of Slot Machine Jackpots
  56. § 138.56 - Attendant Paid Jackpots and Credit Meter Payouts
  57. § 138.57 - Slot Machine Tournaments and Promotional Events within the Gaming Area
  58. § 138.58 - Alternate Forms of Jackpot Payments
  59. § 138.59 - Procedure for Filling Payout Reserve Containers of Slot Machines and Hopper Storage Areas
  60. § 138.60 - Procedure Governing the Removal of Coin, Slot Tokens and Slugs from a Slot Machine Hopper
  61. § 138.61 - Slot Accounting Requirements; Electronic Table Games Which Accept Gaming Vouchers or Coupons Redeemed by Gaming Voucher System
  62. § 138.62 - Payment of Table Game Progressive Payout Wagers; Supplemental Wagers Not Paid from the Table Inventory
  63. § 138.63 - Slot Machines and Other Electronic Gaming Devices; Authorized Locations; Movements
  64. § 138.64 - Accounting Controls for Chippersons and Chips
  65. § 138.65 - Cashless Wagering Systems: (Reserved)
  66. § 138.66 - Master Lists of Approved Table Games, Movements of Gaming Equipment; Amendments of Operation Certificates upon Filing Updated Master List
  67. § 138.67 - Employee Signatures
  68. § 138.68 - Expiration of Gaming-related Obligations Owed to Patrons; Payment to the Gaming Revenue Fund
  69. § 138.69 - Entertainment, Filming or Photography within the Gaming Area
  70. § 138.70 - Technical Standards for Count Room Equipment
  71. § 138.71 - Table Game Tournaments and Promotional Events within the Gaming Area
  72. § 138.72 - Policies and Procedures for Ensuring a Workplace Free from Unlawful Discrimination, Harassment and Retaliation
  73. § 138.73 - Personally Identifiable Information and Confidential Information Security

Notes

Adopted by Mass Register Issue 1288, eff. 6/5/2015. Amended by Mass Register Issue 1296, eff. 6/5/2015. Amended by Mass Register Issue 1332, eff. 2/10/2017. Amended by Mass Register Issue 1361, eff. 3/23/2018. Amended by Mass Register Issue 1367, eff. 6/15/2018. Amended by Mass Register Issue 1426, eff. 9/18/2020. Amended by Mass Register Issue 1486, eff. 12/21/2022 (EMERGENCY). Amended by Mass Register Issue 1492, eff. 3/9/2023 (EMERGENCY). Amended by Mass Register Issue 1494, eff. 3/9/2023 (COMPLIANCE). Amended by Mass Register Issue 1498, eff. 6/7/2023 (EMERGENCY). Amended by Mass Register Issue 1503, eff. 9/1/2023.

REGULATORY AUTHORITY

205 CMR 138.00: M.G.L. c. 23K, §§ 4(28), 5, 25(d), 27 and 28.

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