35 Miss. Code. R. 5-06-01-101 - Slot Drop and Count Procedures

1. At least three persons shall perform the following functions, two (2) of who are independent of the generation of slot revenue. All personnel must wear a one piece pocketless garment with openings only for the arms, feet and neck. Count room personnel are not allowed to exit or enter the count room except for emergencies or scheduled breaks. At no time when uncounted funds are present may there be less than three (3) persons in the count room. Each licensee shall submit a list to the Chairman of the MSTC of the employees authorized to participate in the count including those employees, as an example, the internal audit department employees or computer technicians and equipment maintenance personnel needed for problem resolution, who are authorized to be in the count room during the count (count personnel list). East taxpayer/licensee shall submit a revised list immediately upon any change to the count personnel list. The count personnel list shall indicate those persons, if any, who hold an interest in the license and shall indicate what relationship by blood or marriage, if any, exists between any person in the count personnel list and any other person on such list or any interest holder or employee of the gaming establishment. Each licensee must report to the Chairman of the MSTC and maintain on file the time when the drop buckets and bill acceptor canisters will be removed and the time when the contents are to be counted. All drop buckets or canisters may only be removed at the time previously designated to the Chairman. The licensee must notify the Chairman in advance any change to the designated time in writing. If there is an unscheduled drop, the taxpayer/licensee must immediately notify the Chairman by facsimile in the Jackson office of the event detailing the reason, the date and dollar amount involved. This requirement in no way implies approval for nonscheduled drops, but instead requires the taxpayer/licensee to inform the Chairman if one should occur as result of an unforeseen emergency.

a. The slot drop supervisor must notify surveillance when the drop is to begin in order that surveillance may monitor the activities. Surveillance is to record in a proper log or journal in a legible manner any exceptions or variations to established procedures observed during the drop. Such log or journal shall be made available for review by an agent of the Chairman upon request.

b. For slot machines that possess bill or currency acceptors, the count procedures shall follow the procedures as prescribed for table games.

2. As each machine is opened, the contents must be tagged with its respective machine number if the bucket is not permanently marked with the machine number. The contents are transported directly to the area designated for the counting of such monies. If more than one trip is required to remove the contents of the machines, the filled carts of coins are securely locked in the room designated for counting. There must be a locked covering on any carts in which the drop route includes passage out of doors.

3. If the contents of each slot machine are weighed, a count team member shall record the machine number, amount of weight and the dollar amount in ink on a source document unless the weigh scale automatically records such information on the master game report sheet. The weight will be converted to dollar amounts prior to the reconciliation of the weigh to the wrap.

4. If a coin meter count machine is used, the count team member records the machine number denomination and number of coins in ink on a source document, unless the meter machine automatically records such information. The coin count for each denomination is entered and is converted into dollars.

5. The coins are wrapped immediately after being weighed or counted. As the coin is being wrapped, it is maintained in such a manner so as to be able to obtain an accurate count when the wrap is completed. At the completion of the wrap, a count team member independently counts the wrap and reconciles it with the weigh/meter count.

6. A count team member prepares a hard drop summary report showing the results of the weigh/count and wrap by denomination. Discrepancies between the weigh/count and wrap are to be investigated immediately and explained on the summary report.

7. At the conclusion of the count, all persons participating in the count process shall sign the face of the report using full signature, including work permit number, to attest to the accuracy of the amounts recorded.

8. Any corrections on slot count documentation are made by crossing out the error, entering the correct figure, and then obtaining the initials of at least two count team members.

9. The wrapped coins are transported to a secure area after the reconciliation of the count. Immediately upon receiving the funds, the cashier who accepts the drop counts the slot drop by denomination and signs the count sheet attesting the accuracy of the total and the denominations of the funds received.

10. A count team member transports the summary report and its supporting documents to the accounting department immediately after the cashier signs it.

11. There will not be any unsecured revenue in the count room when a new drop is entering the count room.

12. The accounting department shall daily:

a. Compare for agreement each slot machine the dollar value of tokens counted and recorded by the count team to the drop meter reading recorded on the slot meter sheet;

b. Record for each machine the hopper fills to each slot machine;

c. Record for each slot machine the payouts and compare for agreement payouts to the manual jackpot meter reading recorded on the slot meter sheet;

d. Calculate and record the win or loss for each slot machine;

e. Explain and report for corrections apparent meter malfunctions to the slot department and all significant differences between meter readings and amounts recorded; and f. Calculate statistics by slot machine.

13. The accounting department shall also perform the following functions in relation to the slot win sheet, the slot meter sheet, payouts and hopper fills:

a. Compare for agreement with each other and to triplicates or stored data on a test basis;

b. Review for the appropriate number and propriety of signatures (including work permit numbers) on a test basis;

c. Account for by series numbers all forms;

d. Test for proper calculation, summarization and recording all records subsequently recorded, maintained and controlled by accounting department employees.

Notes

35 Miss. Code. R. 5-06-01-101