Home > NJ Casino Control Act and Commission Regulations > The Regulations > Chapter 45. Accounting And Internal Controls
Chapter 45. Accounting And Internal Controls
Please Note: All Text Is Unofficial
- Subchapter 1. General Provisions
Sections 1.1 through 1.9C
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19:45-1.1 Definitions
19:45-1.1A Gaming day
19:45-1.2 Accounting records
19:45-1.3 Licensee's system of internal controls
19:45-1.4 Records regarding ownership
19:45-1.5 Forms, records and documents
19:45-1.5A Patron signature file
19:45-1.6 Standard financial and statistical reports
19:45-1.7 Annual audit and other reports
19:45-1.8 Retention, storage and destruction of books, records and documents
19:45-1.9 Complimentary services or items
19:45-1.9A Procedures for transportation expense reimbursements
19:45-1.9B Procedures for complimentary cash and noncash gifts
19:45-1.9C Alternative reporting procedures; accessible complimentaries database
Sections 1.10 through 1.19
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19:45-1.10 Closed circuit television system; surveillance department control;
surveillance department restrictions
19:45-1.11 Casino licensee's organization
19:45-1.11A Jobs compendium submission
19:45-1.12 Personnel assigned to the operation and conduct of gaming
19:45-1.12A Internal control procedures for access badge system and issuance of
temporary license credentials
19:45-1.13 Firearms; possession within casino or casino simulcasting facility
19:45-1.14 Cashiers' cage; satellite cages; master coin bank; coin vaults
19:45-1.14A Simulcast counter
19:45-1.15 Accounting controls for the cashiers' cage, satellite cages, master coin
bank and coin vaults
19:45-1.15A Accounting controls within the simulcast counter
19:45-1.16 Drop boxes and slot cash storage boxes
19:45-1.17 Drop boxes, transportation to and from gaming tables; slot cash
storage boxes, transportation to and from bill changers; storage
19:45-1.18 Procedure for accepting cash and coupons at gaming tables
19:45-1.18A Presentation of recognized credit card or debit card in exchange for
gaming chips or plaques
19:45-1.19 Acceptance of tips or gratuities from patrons
Sections 1.20 through 1.29
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19:45-1.20 Table inventories
19:45-1.21 Procedure for opening tables for gaming
19:45-1.22 Procedure for distributing gaming chips, coins and plaques to
gaming tables
19:45-1.23 Procedure for removing gaming chips, coins and plaques from gaming
tables
19:45-1.24 Procedure for acceptance, accounting for and redemption of patron cash
deposits
19:45-1.24A Procedure for accepting, verifying and accounting for wire transfers and
electronic fund transfers; wire transfer and electronic fund transfer fees
19:45-1.24B Procedure for sending funds by wire transfer or electronic fund transfer
19:45-1.25 Procedure for exchange of checks submitted by gaming or simulcast
wagering patrons; repurchase of cash equivalents
19:45-1.25A Procedure for exchange of slot counter checks by slot patrons
19:45-1.26 Substitution, redemption and consolidation of patron checks at the
cashiers' cage; initiation of transactions by mail
19:45-1.26A Acceptance of payments toward outstanding patron checks
19:45-1.27 Procedures for granting credit, and recording checks exchanged,
redeemed or consolidated
19:45-1.27A Patron request for suspension of credit privileges
19:45-1.28 Procedure for depositing checks received from gaming patrons
19:45-1.29 Procedure for collecting and recording checks returned to the casino
after deposit
Sections 1.30 through 1.39B
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19:45-1.30 Procedure for shift changes at gaming tables
19:45-1.31 Procedure for closing gaming tables
19:45-1.32 Count room; characteristics
19:45-1.33 Procedure for opening, counting and recording contents of drop boxes
and slot cash storage boxes and the recording of keno revenue
19:45-1.34 Slot booths
19:45-1.35 Accounting controls for slot booths and change machines
19:45-1.36 Slot machines and bill changers; coin and slot token containers; slot
cash storage boxes; entry authorization logs
19:45-1.36A Slot machines; hopper storage areas
19:45-1.37 Slot machines and bill changers; electronically erasable/programmable
storage media; identifications; signs; and meters
19:45-1.37A Electronic transfer credit systems
19:45-1.37B Slot machine tower light
19:45-1.37C Slot machines; tokenization; residual slot credit
19:45-1.38 Slot machines and bill changers; authorized locations; movements
19:45-1.39 Progressive slot machine jackpots
19:45-1.39A Linked slot machines interconnected in more than one casino; slot
system operator; computer monitoring room
19:45-1.39B Table game progressive payout wagers
Sections 1.40 through 1.49
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19:45-1.40 Jackpot payouts that are not paid directly from the slot machine
19:45-1.40A Jackpot payouts of merchandise or other things of value; cash jackpot
payouts offered together or as an alternative to jackpot payouts of
merchandise or other things of value
19:45-1.40B Jackpot payouts in the form of an annuity
19:45-1.40C Multi-casino slot system jackpot payouts of cash
19:45-1.40D Inspection of slot machine jackpots
19:45-1.40E Jackpot payouts of cash by a slot attendant from an imprest pouch
19:45-1.41 Procedure for filling payout reserve containers of slot machines and
hopper storage areas
19:45-1.41A Procedures governing the removal of coin, slot tokens and slugs from a
slot machine hopper
19:45-1.42 Removal of slot drop buckets, slot drop boxes and slot cash storage
boxes; unsecured currency; meter readings
19:45-1.43 Procedure for counting and recording contents of slot drop buckets and
slot drop boxes
19:45-1.44 Commission-controlled keys for dual locks; casino licensee-controlled
keys and locks; notice to the Commission and surveillance
department upon malfunction and repair, maintenance or replacement
of alarms
19:45-1.45 Signatures
19:45-1.46 Procedures for control of coupon redemption and other complimentary
distribution programs
19:45-1.46A Procedures and requirements for use of an automated coupon
redemption machine
19:45-1.46B Procedures and requirements for a bill changer which can accept
coupons
19:45-1.47 Keno booths; satellite keno booths; keno lockers; roving keno work
stations
19:45-1.47A Keno runners
19:45-1.47B Public keno areas
19:45-1.48 Accounting controls for the operation of keno booths and keno work
stations
19:45-1.49 Keno drawer fill procedures
Sections 1.50 through 1.55
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19:45-1.50 Keno drawer credit procedures
19:45-1.51 Keno computer system
19:45-1.52 Payment of table game progressive payout wagers
19:45-1.53 Accounting controls for chippersons and chip carts
19:45-1.54 Gaming vouchers; physical characteristics; procedures for issuance and
redemption
19:45-1.55 Computerized gaming voucher systems; required procedures
- Subchapter 2. Casino Computer Systems
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19:45-1.1 Definitions
19:45-1.2 Casino computer systems; authorized locations
