Effective Date of Rule: Thirty-one days after filing.

     Purpose: The rules were amended to no longer require house-banked operators to have accounting staff perform some daily accounting functions on weekends and/or holidays. Instead, they would perform these functions on the day following the weekend or holiday. Wording was added to each of the mentioned rules as follows: "Provided, if the accounting department does not work on weekends or federal or state holidays, they must complete these duties on the next day that they work."

     Citation of Existing Rules Affected by this Order: Amending WAC 230-40-835, 230-40-865, 230-40-870, and 230-40-885.

     Statutory Authority for Adoption: RCW 9.46.070.

      Adopted under notice filed as WSR 07-01-057 on December 15, 2006.

     Number of Sections Adopted in Order to Comply with Federal Statute: New 0, Amended 0, Repealed 0; Federal Rules or Standards: New 0, Amended 0, Repealed 0; or Recently Enacted State Statutes: New 0, Amended 0, Repealed 0.

     Number of Sections Adopted at Request of a Nongovernmental Entity: New 0, Amended 4, Repealed 0.

     Number of Sections Adopted on the Agency's Own Initiative: New 0, Amended 0, Repealed 0.

     Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 0, Amended 0, Repealed 0.

     Number of Sections Adopted Using Negotiated Rule Making: New 0, Amended 0, Repealed 0;      Pilot Rule Making: New 0, Amended 0, Repealed 0; or Other Alternative Rule Making: New 0, Amended 4, Repealed 0.

     Date Adopted: February 12, 2007.

Susan Arland

Rules Coordinator

OTS-9353.3

AMENDATORY SECTION(Amending Order 383, filed 4/14/00, effective 5/15/00)

WAC 230-40-835   Accounting controls for cashier's cage.   Licensees required to maintain a cashier's cage shall adhere to the following controls to ensure proper accountability for funds. The following restrictions and procedures apply to cashiers and the cage:

     (1) Cashiers shall be responsible for at least the following functions:

     (a) Receive cash, checks, and gaming chips from patrons for check consolidations, total or partial redemptions or substitutions;

     (b) Receive gaming chips from patrons in exchange for cash;

     (c) Receive traveler's checks and other cash equivalents (including money orders, certified checks, and cashier's checks) from patrons in exchange for currency or coin;

     (d) Receive documentation with signatures thereon, required to be prepared for the effective segregation of functions in the cashier's cage;

     (e) Receive from security department personnel, chips and coins removed from gaming tables in exchange for the issuance of a credit;

     (f) Receive from security department members, requests for fills in exchange for the issuance of a fill slip and the disbursal of gaming chips;

     (g) Receive cash or chips from the count room;

     (h) At the end of each shift, the cashiers assigned to the outgoing shift shall count each cage inventory item and record on a cashier's count sheet the face value of each inventory item and the total of the opening and closing inventories. The total closing inventory shall be reconciled with the total opening inventory;

     (i) Prepare the overall cage reconciliation and accounting records; and

     (j) Perform such other functions as necessary to ensure proper accountability of funds and chips consistent with these standards.

     (2) Signatures attesting to accuracy shall, at a minimum, be contained on the following:

     (a) Cashier's count sheet; and

     (b) Cage inventory countsheet, which includes the signatures of the cashiers assigned to the incoming and outgoing shifts.

     (3) At the conclusion of the daily gaming activity, copies of the cashier's count sheet, cage inventory count sheet and related documentation shall be forwarded to the accounting department for agreement of opening and closing inventories, and agreement of amounts thereon to other forms, records and documentation for recording of transactions: Provided, That if the accounting department does not work on weekends or federal or state holidays, the triplicate copy of the fill/credit slip must be removed and sent to accounting on the next day that the accounting department works.

[Statutory Authority: RCW 9.46.070. 00-09-052 (Order 383), § 230-40-835, filed 4/14/00, effective 5/15/00.]

OTS-9354.1

AMENDATORY SECTION(Amending Order 403, filed 6/19/01, effective 7/20/01)

WAC 230-40-865   Distributing chips and coins to tables -- Requests and fills -- House-banking.   Gaming chips and coins shall only be distributed to gaming tables with adequate security and in a manner that ensures proper control and accountability. The following restrictions and procedures apply:

Fill slip.

     (1) Each "fill slip" shall be serially prenumbered three-part forms, which provide an original and duplicate copies as necessary: Provided, That the director may authorize use of a computer based accounting system which includes a nonrepeating sequential numbering system that is consistent with the controls and safeguards of the manual system. Requests for fills shall be a two-part form which provides an original and duplicate copy. These forms shall be controlled in the following manner:

     (a) Each series of fill slips received by a licensee shall be controlled and accounted for separately;

     (b) Request for fills shall be secured in such a manner that only a gaming operations supervisor has access;

     (c) Fill slips shall be secured by the cashier's cage;

     (d) These forms shall be used in sequential order and all forms accounted for; and

     (e) The preparer shall void forms that have errors by marking "VOID" on both the original and duplicate copies and sign the form.

Request for fill.

     (2) A "request for fill" shall be prepared by the gaming operation supervisor to authorize the cage to prepare a "fill slip" for the distribution of chips and coins to gaming tables. The original and duplicate of the request for fill shall include the following entries:

     (a) The date, time, and shift of preparation;

     (b) The denomination of gaming chips or coins to be distributed to the gaming tables;

     (c) The total amount of each denomination of gaming chips or coins to be distributed to the gaming tables;

     (d) The game and table number to which the gaming chips or coins are to be distributed;

     (e) The signature of the gaming operation supervisor; and

     (f) The signature of the security department employee that distributed the chips and coins.

Transporting requests.

     (3) After preparation of the request for fill, the original of such request shall be transported directly to the cashier's cage by security.

Duplicate copies of the request.

     (4) The duplicate copy of the request for fill shall be placed by the dealer or floor supervisor in public view on the gaming table to which the gaming chips or coins are to be received. Such duplicate copy shall not be removed until the chips and coins are received, at which time the request for fill and fill slip are deposited in the drop box.

Fill slip procedures.

     (5) A fill slip shall be prepared by a cashier whenever gaming chips or coins are distributed to the gaming tables from the cashier's cage. The following procedures and requirements shall be observed with regard to fill slips:

     (a) Each series of fill slips shall be in triplicate form to be kept in a locked dispenser that will permit an individual fill slip in the series and its copies to be written upon simultaneously while still located in the dispenser, and that will discharge the original and duplicate while the triplicate remains in a continuous, unbroken form in the dispenser: Provided, That if a computer system is used, which includes a nonrepeating sequential numbering system, the controls and safeguards of the manual system must be present; and

     (b) Access to the triplicate copy of the form shall be maintained and controlled at all times by an accounting department employee responsible for controlling and accounting for the unused supply of fill slips, placing fill slips in the dispensers, and removing from the dispensers, each day, the triplicate copies remaining therein: Provided, That access will be permitted to an employee of the security department for the sole purpose of clearing any paper jams in the dispenser and if the accounting department does not work on weekends or federal or state holidays, they must complete these duties on the next day that they work.

Information to be recorded on fill slip.

     (6) On the original, duplicate, and triplicate copies of the fill slip, the preparer shall record, at a minimum, the following information:

     (a) The denomination of the gaming chips or coins being distributed;

     (b) The total amount of each denomination of gaming chips or coins being distributed;

     (c) The total amount of all denominations of gaming chips or coins being distributed;

     (d) The game and table number to which the gaming chips or coins are being distributed;

     (e) The date and shift during which the distribution of gaming chips or coins occurs; and

     (f) The signature of the preparer.

     (7) Upon preparation, the time of preparation of the fill slip shall be recorded, at a minimum, on the original and the duplicate.

Employee verification.

     (8) All gaming chips or coins distributed to the gaming tables from the cashier's cage shall be transported directly by a security department employee. This employee shall verify the request for fill to the amount of the fill slip and sign the original of the request for fill, which is maintained at the cashier's cage, before transporting the gaming chips or coins and the original and duplicate of the fill slip for signature.

Signatures required on fill slips.

     (9) Signatures attesting to the accuracy of the information contained on the original and duplicate of the fill slips shall, at a minimum, be those of the following personnel at the following times:

     (a) The cashier upon preparation;

     (b) The security department employee transporting the gaming chips or coins to the gaming table upon receipt from the cashier of gaming chips or coins;

     (c) The dealer assigned to the gaming table upon receipt; and

     (d) The gaming operation supervisor assigned to the gaming table upon receipt of the gaming chips or coins at such table.

Transporting chips and coins.

     (10) Upon meeting the signature requirements, the security department employee that transported the gaming chips or coins and the original and duplicate copies of the fill slip to the table, shall observe the following:

     (a) The dealer shall immediately place the duplicate fill slip and duplicate request for fill in the drop box attached to the gaming table to which the gaming chips or coins were transported; and

     (b) The security department employee shall then return the original fill slip to the cashier's cage where the original fill slip and request for fill shall be maintained together and controlled by cage employees.

VOID procedures.

     (11) The original and duplicate "VOID" fill slips, the original request for fill, and the original fill slip shall be forwarded as follows:

     (a) The count team, as described in WAC 230-40-885(2), for agreement with the duplicate copy of the fill slip and duplicate copy of the request for fill removed from the drop box after which the original and duplicate copy of the request for fill and the original and duplicate copy of the fill slip shall be forwarded to the accounting department for agreement, on a daily basis, with the triplicate; or

     (b) The accounting department for agreement, on a daily basis, with the duplicate fill slip and duplicate copy of the request for fill removed from the drop box and the triplicate: Provided, if the accounting department does not work on weekends or federal or state holidays, they must complete these duties on the next day that they work.

Transferring chips.

     (12) Transfers of gaming chips from one gaming table to another gaming table is prohibited. All transfers of gaming chips shall be to the cashier's cage.

[Statutory Authority: RCW 9.46.070. 01-13-091 (Order 403), § 230-40-865, filed 6/19/01, effective 7/20/01; 00-09-052 (Order 383), § 230-40-865, filed 4/14/00, effective 5/15/00.]

OTS-9356.1

AMENDATORY SECTION(Amending Order 403, filed 6/19/01, effective 7/20/01)

WAC 230-40-870   Removing chips and coins from tables -- Requests and credits -- House-banking.   All transfers of gaming chips and coins shall be closely controlled and documented in a manner that ensures accountability. Gaming chips and coins shall only be removed from gaming tables with adequate security. The following restrictions and procedures apply:

Credit slip.

     (1) Each "credit slip" shall be serially prenumbered three-part forms, which provide an original and duplicate copies as necessary: Provided, That the director may authorize use of a computer based accounting system which includes a nonrepeating sequential numbering system that is consistent with the controls and safeguards of the manual system. Requests for credits shall be a two-part form which provides an original and duplicate copy. These forms shall be controlled in the following manner:

     (a) Each series of credit slips received by a licensee shall be controlled and accounted for separately;

     (b) Request for credits shall be secured in such a manner that only a gaming operations supervisor has access;

     (c) Credit slips shall be secured by the cashier's cage;

     (d) These forms shall be used in sequential order and all forms accounted for; and

     (e) The preparer shall void forms that have errors by marking "VOID" on both the original and duplicate copies and sign the form.

Request for credit.

     (2) A "request for credit" shall be prepared by the gaming operation supervisor to authorize the cage to prepare a credit slip for the removal of gaming chips and coins to the cashier's cage. The original and duplicate of the request for credit shall include the following entries:

     (a) The date, time and shift of preparation;

     (b) The denomination of gaming chips or coins to be removed from the gaming table;

     (c) The total amount of each denomination of gaming chips or coins to be removed from the gaming table;

     (d) The game and table number from which the gaming chips or coins are to be removed; and

     (e) The signature of the gaming operation supervisor and dealer assigned to the gaming table from which gaming chips or coins are to be removed.

Employee verification.

     (3) Immediately upon preparation of a request for credit and transfer of gaming chips or coins to a security department employee, a gaming operation supervisor shall obtain on the duplicate copy of the request for credit the signature of the security department member to whom the gaming chips and coins were transferred. The dealer shall place the duplicate copy in public view on the gaming table from which the gaming chips or coins were removed. Such request for credit shall not be removed until a credit slip is received from the cashier's cage at which time the request for credit and credit slip are deposited in the drop box.

Transporting requests.

     (4) The original of the request for credit and the gaming chips or coins removed from the gaming table shall be transported directly to the cashier's cage by the security department employee.

Credit slip procedures.

     (5) A credit slip shall be prepared by the cashier whenever gaming chips or coins are removed from the gaming tables to the cashier's cage. The following procedures and requirements shall be observed with regard to credit slips:

     (a) Each series of credit slips shall be a three-part form and shall be inserted in a locked dispenser that will permit an individual slip in the series and its copies to be written upon simultaneously while still locked in the dispenser, and that will discharge the original and duplicate while the triplicate remains in a continuous, unbroken form in the dispenser: Provided, That if a computer system is used, which includes a nonrepeating sequential numbering system, the controls and safeguards of the manual system must be present; and

     (b) Access to the triplicate copy shall be maintained and controlled at all times by an accounting department employee responsible for controlling and accounting for the unused supply of credit slips, placing credit slips in the dispensers, and removing from the dispensers, each day, the triplicates remaining therein: Provided, That access will be permitted to an employee of the security department for the sole purpose of clearing any paper jams in the dispenser and if the accounting department does not work on weekends or federal or state holidays, they must complete these duties on the next day that they work.

Information to be recorded on credit slip.

     (6) On the original, duplicate and triplicate copies of a credit slip, the preparer shall record, at a minimum, the following information:

     (a) The denomination of the gaming chips or coins removed from the gaming table to the cashier's cage;

     (b) The total amount of each denomination of gaming chips or coins removed from the gaming table to the cashier's cage;

     (c) The total amount of all denominations of gaming chips or coins removed from the gaming table to the cashier's cage;

     (d) The game and table number from which the gaming chips or coins were removed;

     (e) The date and shift during which the removal of gaming chips or coins occurs; and

     (f) The signature of the preparer.

     (7) Upon preparation, the time of preparation of the credit slip shall be recorded, at a minimum, on the original and duplicate copy.

Signatures required on credit slips.

     (8) Signatures attesting to the accuracy of the information contained on the original and the duplicate copy of a credit slip shall be, at a minimum, the following personnel at the following times:

     (a) The cage cashier upon preparation;

     (b) The security department employee transporting the gaming chips or coins to the cashier's cage upon presentation to the cashier;

     (c) The dealer assigned to the gaming table upon receipt at such table from the security department employee; and

     (d) The gaming operation supervisor assigned to the gaming table upon receipt at such table.

Transporting chips and coins.

     (9) Upon meeting the signature requirements, the security department employee transporting the original and duplicate copies of the credit slip to the gaming table, shall observe the following:

     (a) The dealer shall immediately place the duplicate copies of the credit slip and request for credit in the drop box attached to the gaming table from which the gaming chips or coins are removed; and

     (b) The security department employee shall expeditiously return the original credit slip to the cashier's cage where the original of the credit slip and request for credit shall be maintained together and controlled by cage employees.

VOID procedures.

     (10) The original and duplicate copies of "VOID" credit slips, and the original request for credit and credit slip shall be forwarded to:

     (a) The count team, as described in WAC 230-40-885(2), for agreement with the duplicate credit slip and the duplicate request for credit removed from the drop box, after which the request for credit and the original and duplicate credit slip shall be forwarded to the accounting department for agreement, on a daily basis, with the triplicate; or

     (b) The accounting department for agreement, on a daily basis, with the duplicate copies of the credit slip and request for credit removed from the drop box and the triplicate.

[Statutory Authority: RCW 9.46.070. 01-13-091 (Order 403), § 230-40-870, filed 6/19/01, effective 7/20/01; 00-09-052 (Order 383), § 230-40-870, filed 4/14/00, effective 5/15/00.]

OTS-9358.1

AMENDATORY SECTION(Amending Order 403, filed 6/19/01, effective 7/20/01)

WAC 230-40-885   Count procedures -- House-banking.   Card rooms that offer house-banked card games shall ensure the contents of drop boxes are counted and recorded in a manner that ensures the proper accountability of all gaming chips, coins, and currency. The following restrictions and procedures apply:

Notification of count.

     (1) The security department shall notify the surveillance department whenever the contents of drop boxes removed from gaming tables are to be counted and recorded, which, at a minimum, shall be once each gaming day.

Count team members.

     (2) The opening, counting and recording of the contents of drop boxes shall be performed in the presence of and by those employees assigned by the gaming operation department for the conduct of the count. The count team must consist of three employees who shall not be in a position to perpetrate or conceal errors or irregularities in the normal course of his or her duties. Anyone both recording transactions and having access to the relevant assets is in a position to perpetrate errors or irregularities.

Securing the count room.

     (3) Immediately prior to the opening of the drop boxes, the doors to the count room shall be securely locked and except as otherwise authorized, 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.

Video and audio recording of the count.

     (4) Immediately prior to the commencement of the count, one count team member shall notify the person assigned to the closed circuit television surveillance room in the establishment that the count is about to begin, after which such person shall make a video and audio recording of the entire counting process.

Count procedures.

     (5) Contents of drop boxes shall not be mixed prior to counting and recording of each drop box. 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;

     (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 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, either manually or mechanically, by at least two count 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 is counted, one count team member shall record or verify on a master game report, by game, table number, and shift, the following information:

     (i) The total amount of currency and coin counted, also known as the "drop";

     (ii) The amount of the opener;

     (iii) The amount of the closer;

     (iv) The serial number and amount of each fill slip;

     (v) The total amount of the fill;

     (vi) The serial number and amount of each credit slip;

     (vii) The total amount of all credit slips; and

     (viii) The game win or loss.

     (g) After the contents of each drop box have been counted and recorded, one member of the count team shall record by game and shift, on the master game report, the total amounts of currency and coin, table inventory slips, fill slips and credit slips counted, and win or loss, together with such additional information as may be required on the master game report by the licensee;

     (h) Notwithstanding the requirements of (f) and (g) of this subsection, if the licensee's system of accounting and internal controls provides for the recording on the master game report of fill slips, credit slips, and table inventory slips by cage cashiers prior to the commencement of the count, a count team member shall compare the serial numbers and totals of the amounts recorded thereon to the fill slips, credit slips, and table inventory slips removed from the drop boxes: Provided, That the accounting department may complete the win/loss portions independently from the count team, if properly documented in the approved internal controls; and

     (i) 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.

Concluding the count.

     (6) Procedures and requirements at the conclusion of the count for each gaming shift shall be the following:

     (a) All cash removed from each drop box after the initial count shall be presented in the count room by a count team member to a cashier who, prior to having access to the information recorded on the master game report and in the presence of the count team, shall recount, either manually or mechanically, the cash received;

     (b) The top copy of the master game report, after signing, and the request for fills, the fill slips, the request for credits, the credit slips, 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 personnel; and

     (c) If the licensee's system of accounting and internal controls does not provide for the forwarding from the cashier's cage of the duplicate of the fill slips, credit slips, request for credits, request for fills, such documents recorded or to be recorded on the master game report shall be transported from the count room directly to the accounting department.

Accounting.

     (7) The originals and copies of the master game report, request for fills, fill slips, request for credits, credit slips 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, and recording;

     (e) Subsequently recorded; ((and))

     (f) Maintained and controlled by the accounting department; and

     (g) Provided, if the accounting department does not work on weekends or federal or state holidays, they must complete these duties on the next day that they work.

[Statutory Authority: RCW 9.46.070. 01-13-091 (Order 403), § 230-40-885, filed 6/19/01, effective 7/20/01; 00-09-052 (Order 383), § 230-40-885, filed 4/14/00, effective 5/15/00.]

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