58 Pa. Code § 811a.9 - Required reports; reconciliation
(a) An interactive gaming system shall be
designed to generate reports as specified by the Board that must include, at a
minimum, all of the following:
(1) The report
title.
(2) The version number of
the current system software and report definition.
(3) The date or time period of activity, or
description as of a point in time.
(4) The date and time the report was
generated.
(5) Page numbering,
indicating the current page and total number of pages.
(6) Subtotals and grand totals as required by
the Department.
(7) A description
of any filters applied to the data presented in the document.
(8) Column and row titles, if
applicable.
(9) The name of the
interactive gaming certificate- holder or interactive gaming
operator.
(10) A reconciliation of
all relevant data contained therein, if applicable.
(b) All required reports must be generated by
the interactive gaming system, even if the period specified contains no data to
be presented. The report generated must indicate all required information and
contain an indication of "No Activity" or similar message if no data appears
for the period specified.
(c) An
interactive gaming system must provide a mechanism to export the data generated
for any report to a format approved by the Board.
(d) An interactive gaming system must
generate all of the following daily reports, at a minimum, for each gaming day
to calculate the taxable revenue:
(1) A Player
Account Summary Report, which must include transaction information for each
player account and test account for all of the following categories:
(i) Beginning balance.
(ii) Total amount of deposits.
(iii) Total amount of noncashable bonuses
deposited.
(iv) Total amount of
noncashable bonuses wagered by game type (sports, slots and tables).
(v) Total amount of noncashable bonuses
expired.
(vi) Total amount of
transfers to games by game type (sports, slots and tables).
(vii) Total amount of transfers from games by
game type (sports, slots and tables).
(viii) Total amount of withdrawals.
(ix) 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).
(x) 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).
(xi) Win or loss, calculated as the ending
funds on games less the beginning funds on game.
(xii) Ending balance.
(xiii) Any other information that may be
required by the Board.
(2) A Wagering Summary Report, which must
include all of the following by authorized game and poker variation, as
applicable:
(i) Total amounts
wagered.
(ii) Total amounts
won.
(iii) Total tournament entry
or participation fees.
(iv) Rake or
vigorish.
(v) Total amounts of
guaranteed funds paid to players.
(vi) Total amounts due to or from an
interactive gaming network.
(vii)
Win or loss calculated as the net of the total amounts wagered and total
amounts won plus tournament entry fees, rake or vigorish, guaranteed funds and
amounts due to or from an interactive gaming network.
(viii) Any other information that may be
required by the Board.
(3) A noncashable Promotional Account Balance
Report, which must include the ending noncashable promotional balance in each
player account.
(e) An
interactive gaming network must generate the following daily reports for each
participating interactive gaming certificate holder or interactive gaming
operator, at a minimum, for each gaming day to reconcile the daily gross
interactive gaming revenue:
(1) A System
Player Account Summary Report, which must include all of the following
transaction information for each player account:
(i) Player identification number.
(ii) Total amount of transfers to
games.
(iii) Total amount of
transfers from games.
(iv) Win or
loss statistics.
(v) Total amount
of rake.
(vi) Total amount of entry
fees.
(2) A System
Wagering Summary Report, which must include all of the following game activity
by authorized game or poker variation:
(i)
Total amounts wagered.
(ii) Total
amounts won.
(iii) Total tournament
entry or participation fees.
(iv)
Rake or vigorish.
(v) Total amounts
of guaranteed funds paid to players.
(vi) 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.
(f) An interactive gaming
certificate holder or interactive gaming operator must utilize the Wagering
Summary Report to calculate interactive gross gaming revenue on a daily basis
for reporting purposes. In addition, the certificate holder or operator shall
do all of the following:
(1) Prepare a
Variance Report documenting the win/loss amounts from the Player Account Report
and Wagering Summary Report.
(2)
Calculate the variance between the two amounts.
(3) Document the reason for the
variance.
(4) Report a manual
adjustment to increase revenue by the amount of the variance whenever the total
of the Player Account Summary Report is greater than the total of the Wagering
Summary Report, unless the reason for the variance as documented above is
sufficient to support a determination that revenue was properly
reported.
(g) Instead of
subsection (f), an interactive gaming certificate holder or interactive gaming
operator may accumulate the daily Variance Report information on a monthly
Variance Report in a manner described in the interactive gaming certificate
holder's or interactive gaming operator's internal controls.
(h) An interactive gaming system must
generate, on a daily basis commencing 2 years after the creation of the first
interactive gaming account, a Dormant Account Report, which must list all
player accounts including the Pending Wager Account Report that have not had
activity for 2 years. The report must include all of the following:
(1) The player name and account
number.
(2) The date of the last
transaction.
(3) The account
balance.
(i) Voids of
completed wagering transactions may not occur without Board approval.
(j) An interactive gaming system must
generate a Performance Report, which compares the theoretical return to player
(RTP) to the actual RTP of each game offered by a gaming system. The report
must also provide the total number of rounds of play for each game and shall be
generated and reviewed monthly by the interactive gaming certificate holder or
interactive gaming operator to evaluate the performance of all games offered to
the public. The Performance Report must include the data required by this
subsection from the first day interactive gaming was offered to the date of the
report.
(k) An interactive gaming
system must generate a Player Account Adjustments Report, which shall be
reviewed on a daily basis by either the interactive gaming certificate holder
or interactive gaming operator to evaluate the legitimacy of player account
adjustments. If the daily review is performed by the interactive gaming
operator, the interactive gaming certificate holder or interactive gaming
operator shall conduct a weekly review of the Player Account Adjustment
Reports. Unless otherwise authorized by the Board, the report must, at a
minimum, include all of the following:
(1) The
player's name.
(2) An account
number.
(3) The date and time of
the adjustment.
(4) The person who
performed the adjustment.
(5) The
reason for the adjustment.
(6) The
amount of the adjustment.
(l) An interactive gaming system must
generate a report on a weekly basis identifying potential compulsive and
problem gamblers, including those players who self-report. The interactive
gaming certificate holder or interactive gaming operator shall review the
report and document any action taken.
(m) An interactive gaming system must be
capable of generating a Pending Transaction Account Report, which must include
and separately itemize all pending transactions for each player account,
including funds on game and deposits and withdrawals not yet cleared.
(n) An interactive gaming certificate holder
or interactive gaming operator shall develop internal controls for performing a
daily reconciliation of gross interactive gaming revenue, including a daily
reconciliation of the Player Account Summary Report to the Wagering Summary
Report, a reconciliation of the Wagering Summary Report to each remote game
server, a reconciliation of sports wagering system reports to the wagering
Summary Report, and at least a quarterly calculation of the balance required to
be maintained pursuant to §
811a.5 (relating to segregation of
bank accounts and reserve requirements).
(i)
Each report shall be accurate to reconcile and balance on a daily
basis.
(ii) Variances shall be
investigated and reported to the Board, which must include the amount, cause
and remediation plan for corrective action.
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