Section 296-4.002 - APPROVAL OF INTERNAL CONTROLS4.002.01 The responsibility for approving, on behalf of the Commission, the Internal Control Systems for Authorized Gaming Operators is delegated to the Executive Director provided that he finds them to be compliant with the provisions of the Act and these rules.4.002.02 Prior to gaming being conducted at the Gaming Facility, an Authorized Gaming Operator must submit its administrative and accounting procedures in detail in an Internal Control System for Commission review and written approval. The Internal Control System must address each subject included in the MICS and include a detailed narrative description of the administrative, accounting, and operational procedures designed to satisfy the requirements of these rules.4.002.03 Within the Internal Control System, the Authorized Gaming Operator must establish, as approved by the Commission, the threshold level at which a variance must be reviewed to determine the cause. Any such review must be documented.4.002.04 To the extent a third-party is involved in or provides any of the Internal Control System required in these rules, the Authorized Gaming Operator's Internal Control System must document the roles and responsibilities of the third-party and must include procedures to evaluate the adequacy of and monitor compliance with the third-party's Internal Control System.296 Neb. Admin. Code, ch. 4, § 296-4.002
Adopted effective 5/16/2022Amended effective 2/1/2023