Section 138.64 - Accounting Controls for Chippersons and ChipsThe system of internal controls submitted by a gaming licensee in accordance with 205 CMR shall include policies and procedures governing the processes of fills and credits. At a minimum, such policies and procedures shall:
(a) Identify the department(s) and individual(s) responsible for performing the duties of fills and credits, including:1. The steps involved in the processes of both fills and credits;2. Whether the processes will be performed manually or electronically; and3. Signatures of the department(s) and individual(s) performing the fills and credits.(b) Explain the duties of table game employee(s), the duties of main bank employee(s), and the duties of security personnel, including detailed recording procedures of the fill or credit transaction.(c) Include notification to the surveillance department by the bank or by pit personnel that a fill or credit is being performed, including: 1. Notification of errors pertaining to fills and credits;2. Identification of the department(s) and individual(s) responsible for correcting errors pertaining to fills and credits; and3. Procedures for voided transactions and manual transactions.Reserved by Mass Register Issue 1288, eff. 6/5/2015.Reserved by Mass Register Issue 1332, eff. 2/10/2017.Reserved by Mass Register Issue 1343, eff. 7/14/2017.Amended by Mass Register Issue 1367, eff. 6/15/2018.Amended by Mass Register Issue 1371, eff. 7/13/2018.Amended by Mass Register Issue 1481, eff. 10/28/2022.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.