N.J. Admin. Code § 13:69N-1.15 - Accounting controls for the sports wagering lounge booth

(a) The assets for which each ticket writer is responsible shall be maintained on an imprest basis. A ticket writer shall not permit any other person to access his or her imprest inventory.

(b) A ticket writer shall begin a shift with an imprest amount of currency and coin to be known as the "sports wagering inventory." No funds shall be added to, or removed from, the sports wagering inventory during such shift, except:

1. In collection of sports wagering wagers;

2. In order to make change for a patron buying a sports wagering ticket;

3. In collection for the issuance of sports wagering vouchers;

4. In payment of winning or properly cancelled or refunded sports wagering tickets;

5. In payment for sports wagering vouchers;

6. To process simulcast transactions pursuant to N.J.A.C. 13:72, provided that such transactions are separately reconciled;

7. To process deposits or withdrawals to or from a patron's Internet or mobile gaming account; or

8. In transfers with the sports wagering lounge booth vault.

(c) A "sports wagering count sheet" shall be completed and signed by the sports wagering shift supervisor, and the following information, at a minimum, shall be recorded thereon at the commencement of a shift:

1. The date, time, and shift of preparation;

2. The denomination of currency and coin in the sports wagering inventory issued to the ticket writer;

3. The total amount of each denomination of currency and coin in the sports wagering inventory issued to the ticket writer;

4. The sports wagering station number to which the ticket writer is assigned; and

5. The signature of the sports wagering shift supervisor.

(d) A ticket writer assigned to a ticket writer station shall count and verify the sports wagering inventory at the sports wagering vault or other approved location, and shall agree the count to the sports wagering count sheet. The ticket writer shall sign the count sheet attesting to the accuracy of the information recorded thereon. The sports wagering inventory shall be placed in a ticket writer's drawer and transported directly to the appropriate sports wagering lounge booth station by the ticket writer.

(e) Whenever funds are transferred from the vault to a ticket writer, the sports wagering lounge supervisor responsible for the vault shall prepare a two-part Writer Transfer-Out form. Upon completion of the form, the original shall be retained by the vault supervisor and the duplicate shall be retained by the ticket writer. The form shall include, at a minimum, the:

1. Date and time of the transfer;

2. Designation of the vault location;

3. Ticket writer station to where the funds are being transferred to;

4. Amount of each denomination being transferred;

5. Total amount of the transfer;

6. Signature of the preparer of the transfer;

7. Signature of the supervisor verifying and issuing the funds; and

8. Signature of the ticket writer verifying and receiving the funds.

(f) Whenever funds are transferred from the ticket writer to a vault, a two-part Writer Transfer-In form shall be prepared. Upon completion of the form, the original shall be retained by the ticket writer and the duplicate shall be immediately returned with the funds to the vault. The form shall include, at a minimum, the:

1. Date and time of the transfer;

2. Designation of the vault location where the funds are being transferred to;

3. Ticket writer station to where the funds are being transferred from;

4. Amount of each denomination being transferred;

5. Total amount of the transfer;

6. Signature of the ticket writer verifying and sending the funds to the vault; and

7. Signature of the supervisor verifying and receiving the funds.

(g) At the conclusion of a ticket writer's shift, the ticket writer's drawer and its contents shall be transported directly to the vault or to a location approved by the Division in the sports wagering lounge booth, where the ticket writer shall count the contents of the drawer and record the following information, at a minimum, on the sports wagering count sheet:

1. The date, time, and shift of preparation;

2. The denomination of currency, coin, gaming chips, where applicable, and coupons in the drawer;

3. The total amount of each denomination of currency, coin, gaming chips, and coupons in the drawer;

4. The total of the Writer Transfer-Out forms;

5. The total of the Writer Transfer-In forms;

6. The total amount in the drawer; and

7. The signature of the ticket writer.

(h) The sports wagering lounge booth shift supervisor shall compare the ticket writer system closing balance to the sports wagering count total, record any over or short amount, and sign the sports wagering count sheet.

(i) If the sports wagering count sheet lists an overage or shortage, the ticket writer and the sports wagering shift supervisor shall attempt to determine the cause of the discrepancy in the count. If the discrepancy cannot be resolved, such discrepancy shall be reported to the surveillance department and the sports wagering manager or department supervisor in charge at such time. Any discrepancy in excess of $ 500.00 shall be reported to the Division. The report shall include the following:

1. Date;

2. Shift;

3. Name of the ticket writer;

4. Name of the supervisor;

5. Station number; and

6. Amount of the discrepancy.

(j) Whenever funds are transferred from the vault to the cashier's cage, the sports wagering lounge supervisor responsible for the vault shall prepare a two-part Vault Transfer-Out form. Upon completion of the form, the original shall be retained by the vault supervisor and the duplicate shall be transferred with the funds to the cashier's cage. The form shall include, at a minimum, the:

1. Date and time of the transfer;

2. Designation of the vault location;

3. Designation of the cage location;

4. Amount of each denomination being transferred;

5. Total amount of the transfer;

6. Signature of the preparer of the transfer;

7. Signature of the vault supervisor verifying and issuing the funds; and

8. Signature of the cage cashier verifying and receiving the funds.

(k) Whenever funds are transferred from the cashier's cage to a vault, a two-part Vault Transfer-In form shall be prepared. Upon completion of the form, the original shall be retained by the cage cashier and the duplicate shall be transferred with the funds to the vault. The form shall include, at a minimum, the:

1. Date and time of the transfer;

2. Designation of the vault location where the funds are being transferred to;

3. Cashier location where the funds are being transferred from;

4. Amount of each denomination being transferred;

5. Total amount of the transfer;

6. Signature of the cage cashier verifying and sending the funds to the vault; and

7. Signature of the vault supervisor verifying and receiving the funds.

Notes

N.J. Admin. Code § 13:69N-1.15

Adopted by 50 N.J.R. 1652(a), effective 7/16/2018 Amended by 51 N.J.R. 1514(b), effective 10/7/2019