CHAPTER 12
ACCOUNTING AND CASH CONTROL
491—12.1(99F) Definitions.
“Casino” means all areas of a facility where gaming is conducted.
“Coin” means tokens, nickels, and quarters of legal tender.
“Commission” means the racing and gaming commission.
“Container” means:
	1.	A box attached to a gaming table in which shall be deposited all currency in exchange for gaming chips, fill and credit slips, requests for fill forms, and table inventory forms.
	2.	A canister in a slot machine cabinet in which currency is retained by slot machines and not used to make change or automatic jackpot payouts.
“Count room” means an area in the facility where contents of containers are counted and recorded.
“Currency” means any coin or paper money of legal tender and paper forms of cashless wagering.
“Drop” means removing the containers from the casino to the count room.
“Electronic wagering account” means an individual player’s account established by an authorized facility into which a player can deposit funds for the purpose of wagering on authorized gambling devices.
“Facility” means an entity licensed by the commission to conduct gaming operations in Iowa.
“Hopper” means a payout reserve container in which coins are retained by a slot machine to automatically pay jackpots.
“Internal controls” means the facility’s system of internal controls.
“Request” means a request for credit slip, request for fill slip, or request for jackpot payout slip.
“Slip” means a credit slip, fill slip, or jackpot payout slip.
“Slot machine” means a mechanical or electronic gambling game device into which a player may deposit currency or other forms of cashless wagering and from which certain numbers of credits are awarded when a particular configuration of symbols or events is displayed on the machine.
[ARC 8029B, IAB 8/12/09, effective 9/16/09; ARC 5422C, IAB 2/10/21, effective 3/17/21]
491—12.2(99F) Accounting records.
	12.2(1) Each facility shall maintain complete and accurate records of all transactions pertaining to revenues and costs.
	12.2(2) General accounting records shall be maintained on a double entry system of accounting with transactions recorded on an accrual basis.
	12.2(3) Detailed, supporting, and subsidiary records shall be maintained. The records shall include, but are not limited to:
	a. 	Statistical game records by gaming day to reflect drop and win amounts by table for each game.
	b. 	Records of all investments, advances, loans, and receivable balances due the facility.
	c. 	Records related to investments in property and equipment.
	d. 	Records which identify the handle, payout, win amounts and percentages, theoretical win amounts and percentages; and differences between theoretical and actual win amounts and percentages for each slot machine on a week-to-date, month-to-date, and year-to-date basis.
	e. 	Records of all loans and other amounts payable by the facility.
	f. 	Records that identify the purchase, receipt, and disposal of gaming chips and tokens. All methods of disposal are subject to administrator approval.
	12.2(4) Whenever forms or serial numbers are required to be accounted for or copies of forms are required to be compared for agreement and exceptions are noted, irreconcilable gambling revenue exceptions shall be reported immediately and in writing to the commission. All other exceptions shall be recorded in a log, accessible to commission representatives, maintained according to the requirements in 491—subrule 5.4(14).
[ARC 8029B, IAB 8/12/09, effective 9/16/09; ARC 9018B, IAB 8/25/10, effective 9/29/10]
491—12.3(99F) Facility internal controls.
	12.3(1) Each facility shall submit a description of internal controls to the commission. The submission shall be made at least 90 days before gaming operations are to commence unless otherwise directed by the administrator. The submission shall include and provide for the following:
	a. 	Administrative control that includes, but is not limited to, the plan of organization and the procedures and records that are concerned with the decision processes leading to management’s levels of authorization of transactions.
	b. 	Accounting control that includes the plan of organization and the procedures and records that are concerned with the safeguarding of assets and the reliability of financial records. The accounting control shall be designed to provide reasonable assurance that:
	(1)	Transactions are executed in accordance with management’s general and specific authorization, which shall be consistent with the requirements of this chapter.
	(2)	Transactions are recorded as necessary to permit preparation of financial statements in conformity with generally accepted accounting principles and to maintain accountability for assets.
	(3)	Access to assets is permitted only in accordance with management authorization, which shall be consistent with the requirements of this chapter.
	(4)	The recorded accountability for assets is compared with existing assets at reasonable intervals and appropriate action is taken with respect to any differences.
	c. 	Competent personnel with integrity and an understanding of prescribed internal controls.
	d. 	The segregation of incompatible functions so that no employee is in a position to perpetrate and conceal errors or irregularities in the normal course of the employee’s duties.
	e. 	Surveillance internal controls that include:
	(1)	Surveillance departments that shall be operated in an autonomous fashion, as separate and distinct entities from all other departments. A gaming facility’s organizational structure shall place the director of the surveillance department directly under the span of control and authority of the operator’s board of directors or appropriate parent company executive where practical. Under no circumstances will the director of surveillance report to or take direction from any authority at a level below the general manager.
	(2)	Administration of the network for the purpose of utilizing and transmitting live or recorded views or images of a video surveillance system for asset protection, loss prevention, investigation of tort/liability claims, game protection, employee oversight, resolution of patron disputes, corporate governance, management analysis, or other use consistent with a licensee’s statutory responsibilities as approved by the administrator.
	(3)	A system maintenance plan that includes management of:
	1.	Installations, changes, movements, and malfunctions;
	2.	A log of available and completed system upgrades, updates, and patches, including descriptions;
	3.	Universal power supply (UPS) capability, live video and recording redundancies;
	4.	Electrical outages, emergency evacuation, providing alternative coverage of dedicated areas for DCI approval; and
	5.	Job descriptions and training of employees responsible for system maintenance, and any external maintenance agreements.
	f. 	Game control, including but not limited to procedures for the storage, removal and record of implements of gambling. The gaming control shall be designed to document:
	(1)	Access to implements of gambling not in use.
	(2)	Method for removal of implements of gambling from an active gambling game.
	(3)	Procedures governing the record of total inventory of implements of gambling, documenting both additions to and removal from storage and active use.
	g. 	Preverified card control, for use with cards approved pursuant to 491—subrule 11.7(9). Controls shall be designed to document:
	(1)	The procedure governing inspection of the packaging when the cards are put into use on a live table game, including verification of the tamper-evident seal and review of the manufacturer-generated receipt for relevant details.
	(2)	The procedure for employee breaking of the tamper-evident seal to sign the receipt with name, time the package is being placed in use, and specific table where the package is being used.
	(3)	The procedure and period to retain the receipt and the details of use. The period of retention must correspond with records maintained by the manufacturer of the cards in accordance with the process submitted pursuant to 491—paragraph 11.7(9)“b.”
	(4)	Any additional procedures that will be used to verify or randomize preverified cards prior to play.
	12.3(2) A commission representative shall review each submission required by subrule 12.3(1) and determine whether it conforms to the requirements of Iowa Code chapter 99F and is consistent with the intent of this chapter and whether the internal controls submitted provide adequate and effective control for the operations of the facility. If the commission representative finds any insufficiencies, the insufficiencies shall be specified in writing to the facility, which shall make appropriate alterations. No facility shall commence gaming operations unless and until the internal controls are approved.
	12.3(3) Each facility shall submit to the commission any changes to the internal controls previously approved at least 15 days before the changes are to become effective unless otherwise directed by a commission representative. The proposed changes shall be submitted to the commission and the changes may be approved or disapproved by the commission representative. No facility shall alter its internal controls until the changes are approved.
	12.3(4) It shall be the affirmative responsibility and continuing duty of each occupational licensee to follow and comply with all internal controls.
[ARC 8029B, IAB 8/12/09, effective 9/16/09; ARC 9018B, IAB 8/25/10, effective 9/29/10; ARC 2927C, IAB 2/1/17, effective 3/8/17; ARC 4378C, IAB 3/27/19, effective 5/1/19; ARC 4954C, IAB 2/26/20, effective 4/1/20]
491—12.4(99F) Accounting controls within the cashier’s cage.
	12.4(1) The assets for which the cashiers are responsible shall be maintained on an imprest basis. At the end of each shift, the cashiers assigned to the outgoing shift shall record on a cashier’s count sheet the face value of each cage inventory item counted and the total of the opening and closing cage inventories and shall reconcile the total closing inventory with the total opening inventory.
	12.4(2) At the conclusion of gaming activity each gaming day, a copy of the cashiers’ count sheets and related documentation shall be forwarded to the accounting department for agreement of opening and closing inventories; agreement of amounts thereon to other forms, records, and documents required by this chapter; and the recording of all transactions.
	12.4(3) Each facility shall place on file with the commission the names of all persons authorized to enter the cashier’s cage and persons who possess the combination or keys to the locks securing the entrance to the cage.
[ARC 8029B, IAB 8/12/09, effective 9/16/09; ARC 3608C, IAB 1/31/18, effective 3/7/18]
491—12.5(99F) Gaming table container. Each gaming table in a casino shall have attached to it a container.
	12.5(1) Each container shall have:
	a. 	A lock securing the contents of the container, the key to which shall be logged out by the count team.
	b. 	A separate lock securing the container to the gaming table, the key to which shall be different from the key in paragraph 12.5(1)“a” and shall be logged out by the drop team, count team, or emergency drop personnel pursuant to subrule 12.13(1).
	c. 	A slot opening through which currency, forms, records, and documents can be inserted.
	d. 	A mechanical device that will close and lock the slot opening upon removal of the container from the gaming table.
	12.5(2) Keys referred to in this rule shall be maintained and controlled in a secured area by the security department. The facility shall establish a sign-out procedure for all keys removed from the secured area.
[ARC 8029B, IAB 8/12/09, effective 9/16/09; ARC 9018B, IAB 8/25/10, effective 9/29/10]
491—12.6(99F) Accepting currency at gaming tables. Whenever currency is presented by a patron at a gaming table in exchange for gaming chips, the following procedures and requirements shall be observed:
	12.6(1) The dealer or boxperson accepting the currency shall spread the currency on the top of the gaming table.
	12.6(2) The dealer or boxperson shall verbalize the currency value in a tone of voice necessary to be heard by the patron and the casino supervisor assigned to the gaming table.
	12.6(3) The dealer or boxperson shall take the currency from the top of the gaming table and place it into the container immediately after verbalizing the amount.
[ARC 8029B, IAB 8/12/09, effective 9/16/09]
491—12.7(99F) Procedures for the movement of gaming chips to and from gaming tables.
	12.7(1) Slips. Each slip shall be sequentially numbered, shall be simultaneously printed in two or three copies, and shall discharge in the cashier’s cage. Casino supervisors or casino clerks shall input data for each slip, and each prepared copy shall contain the following information:
	a. 	The type of transfer.
	b. 	The sequentially ordered slip number.
	c. 	The date and time of preparation.
	d. 	The total amount of each denomination.
	e. 	The total amount of all denominations.
	f. 	The game and table number.
	12.7(2) Distribution of chips to a gaming table. On receipt of a slip in the cashier’s cage for distribution of gaming chips to a table, the following procedures shall apply:
	a. 	A cashier shall prepare the gaming chips and sign all copies of the slip attesting to the accuracy of the totals.
	b. 	A security employee, or other employee authorized by the internal controls, shall compare the slip to the gaming chips prepared and sign all copies of the slip attesting to the accuracy. One copy of the slip shall remain with the cashier, if applicable, while two copies are transported with the gaming chips to the gaming table.
	c. 	The dealer or boxperson assigned to the gaming table and the casino supervisor assigned to the gaming table shall sign all copies of the slip attesting to the accuracy of the fill.
	d. 	Upon verification and placement of the gaming chips, the employee responsible for transporting the chips to the gaming table shall observe as the dealer or boxperson places one copy of the slip in the container of the gaming table. The employee shall then transport the remaining copy of the slip to the cashier’s cage to be maintained and controlled by a cashier.
	12.7(3) Removal of chips from a gaming table. On receipt of a slip in the cashier’s cage for removal of gaming chips from a table, the following procedures shall apply:
	a. 	A security employee, or other employee authorized by the internal controls, shall transfer all copies of the slip to the gaming table.
	b. 	The dealer or boxperson assigned to the gaming table and the casino supervisor assigned to the gaming table shall prepare the removal and sign all copies of the slip attesting to the accuracy.
	c. 	The security employee, or other employee authorized by internal controls, shall compare the slip to the gaming chips prepared and sign all copies of the slip attesting to the accuracy.
	d. 	One copy of the slip shall be immediately placed in the container of the gaming table from which the gaming chips were removed.
	e. 	The security employee, or other employee authorized by internal controls, shall transport the chips and the remaining copy of the slip to the cashier’s cage.
	f. 	The cashier shall compare this copy of the slip to the gaming chips received and shall sign the copy attesting to the accuracy. This copy of the slip shall be maintained and controlled by the cashier.
	12.7(4) Slip reconciliation. At the end of each gaming day, copies of each of the slips maintained by the cashier’s cage shall be forwarded to the accounting department for agreement with the copies of the slips obtained by the count team from the gaming table containers. Copies shall also be compared for agreement with the stored data.
	12.7(5) Stored data. All information required by subrule 12.7(1) shall be stored in machine-readable format. The stored data shall not be susceptible to change or removal by any personnel after preparation of a slip.
	12.7(6) Manual process. In the event the online monitoring and control system is unavailable, the facility staff shall perform transfers of gaming chips to and from gaming tables using manual requests and slips.
	a. 	Requests shall be prepared by the casino supervisor or casino clerk. For the distribution of chips to the gaming table, the request shall be signed by the security employee, or other employee authorized by the internal controls, and shall be left with the cashier prior to the transfer of gaming chips and slips required by paragraph 12.7(6)“b.” For the removal of chips from the gaming table, the request shall be signed at the gaming table by the security employee, or other employee authorized by the internal controls, prior to the transfer of gaming chips and slips required by paragraph 12.7(6)“b” and shall be placed in the container when the slip signed by the cashier has been returned to the gaming table.
	b. 	Slips shall be prepared by cashiers in the cage using a three-part serially prenumbered form in a locked dispenser. The dispenser shall discharge two copies of the slip that have been filled out and signed by the cashier and shall retain the third copy in a continuous form in the dispenser. The same procedures shall be followed and the same set of signatures shall be utilized as required by subrules 12.7(2) and 12.7(3).
	c. 	The copies remaining in the dispenser shall be removed each gaming day where a manual process had to be performed for gaming chip movements and to replace the stored data used pursuant to subrule 12.7(4). Access to the locked dispenser shall be maintained and controlled by independent employees responsible for accounting for the unused slips, placing slips in the dispensers, and removing slips from the dispensers.
	12.7(7) Modifications. Modifications to the procedures described in subrules 12.7(2), 12.7(3), and 12.7(4) may be substituted as internal controls, subject to the approval process of subrule 12.3(2), if the procedures comply with the intent of this rule.
	12.7(8) Voided transactions. Whenever it becomes necessary to void a slip, all copies shall be clearly marked “void” and shall require the signature of the preparer. All void slips shall be maintained and controlled in conformity with subrules 12.7(2), 12.7(3), and 12.7(5).
[ARC 8029B, IAB 8/12/09, effective 9/16/09; ARC 1876C, IAB 2/18/15, effective 3/25/15]
491—12.8(99F) Dropping or opening a gaming table.
	12.8(1) The table inventory slips shall be a two-part form, a “closer” and an “opener,” containing the following:
	a. 	The date and time of preparation.
	b. 	The game and table number.
	c. 	The total value of each denomination of gaming chips.
	d. 	The total value of all denominations of gaming chips.
	12.8(2) Whenever a gaming table is dropped or upon initial opening after a drop, the gaming chips at the gaming table shall be counted by the dealer or boxperson assigned to the gaming table while observed by a casino supervisor assigned to the gaming table.
	12.8(3) Signatures attesting to the accuracy of the information recorded on the table inventory slips at the time of dropping or opening of the gaming tables shall be of the dealer or boxperson and the casino supervisor assigned to the gaming table who observed the dealer or boxperson count the contents of the table inventory.
	12.8(4) Upon meeting the signature requirements described in subrule 12.8(3):
	a. 	The closer, at dropping, shall be deposited in the container immediately prior to the closing of the table. The opener and the gaming chips remaining at the table shall be placed in a secured, locked area on the table.
	b. 	The opener, at opening, shall be immediately deposited in the container.
	12.8(5) Upon opening a gaming table, if the totals on the gaming inventory form vary from the opening count, the casino supervisor shall fill out an error notification slip. The casino supervisor and dealer or boxperson shall sign the error notification slip and deposit the slip in the container.
[ARC 8029B, IAB 8/12/09, effective 9/16/09]
491—12.9(99F) Slot machine container and key. Each slot machine shall have a container(s) that is housed in a locked compartment(s) separate from any other compartment of the slot machine.
	12.9(1) Each container shall:
	a. 	Have a lock securing the contents of the container, the key to which shall be logged out by the count team or employees authorized by the internal controls to address container malfunction issues.
	b. 	Have a lock to each compartment securing the container to the slot machine, the key to which shall be different from the key in paragraph 12.9(1)“a” and shall be logged out by the drop team, employees authorized by the internal controls to address container malfunction issues, or employees transporting container(s) according to rule 491—12.13(99F).
	c. 	Be identified at the time of removal by a number corresponding to the number of the slot machine from which the container is removed.
	12.9(2) Keys referred to in subrule 12.9(1) shall be maintained and controlled by the security department in a secured area. The facility shall establish a log-out procedure for all keys removed from the secured area.
	12.9(3) Other keys to each slot machine or any device connected thereto which may affect the operation of the slot machine shall be maintained in a secure place and controlled by the slot department.
[ARC 8029B, IAB 8/12/09, effective 9/16/09; ARC 9018B, IAB 8/25/10, effective 9/29/10]
491—12.10(99F) Procedures for hopper fills and attendant payouts.
	12.10(1) Slips. Each slip shall be sequentially numbered, and two copies shall be simultaneously printed. An employee authorized by the internal controls shall input data for each slip, and each prepared copy shall contain the following information:
	a. 	The type of transaction.
	b. 	The sequentially ordered slip number.
	c. 	The date and time of preparation.
	d. 	For attendant payouts, the amount to be paid and the cage location from which the amount is to be paid.
	e. 	For jackpots, the winning combination to be paid.
	f. 	For hopper fills, the denomination and amount of currency to be distributed.
	12.10(2) Hopper fills. A slip shall be prepared by a person authorized by the internal controls whenever a slot machine fill is required. On receipt or preparation of a slip in the cashier’s cage, the following procedures shall apply:
	a. 	The cashier, upon providing the coins to an employee authorized by the internal controls, shall sign all copies of the slip attesting to the accuracy of the amount provided and the information contained on the slip.
	b. 	The employee authorized by the internal controls, upon receipt of the coins, shall sign all copies of the slip and transport the coins and one copy of the slip to the slot machine. The remaining copy shall remain with the cashier.
	c. 	An additional employee authorized by the internal controls, other than the employees listed in paragraphs 12.10(2)“a” and 12.10(2)“b,” shall observe the deposit of the coins into the slot machine hopper and the closing and locking of the slot machine door. This employee shall then sign the copy of the slip at the slot machine.
	d. 	Upon completion of the fill, the copy of the slip at the slot machine shall be deposited in a secure area controlled by the accounting department.
	12.10(3) Attendant payouts. Whenever a patron wins a jackpot or has accumulated credits not totally and automatically paid directly from a slot machine, a slip shall be prepared by a person authorized by the internal controls. On receipt or preparation of a slip for an attendant payout in the cashier’s cage, the following procedures shall apply:
	a. 	The cashier, upon providing the payment to an employee authorized by the internal controls, shall sign all copies of the slip attesting to the accuracy of the amount provided and the information contained on the slip.
	b. 	The employee authorized by the internal controls, upon receipt of the payment, shall sign all copies of the slip and transport the payment and one copy of the slip to the slot machine. The remaining copy of the slip shall remain with the cashier.
	c. 	An additional employee authorized by the internal controls, other than the employees listed in paragraphs 12.10(3)“a” and 12.10(3)“b,” shall observe the payment of the patron. For jackpots, the employee shall verify the symbols on the slot machine. For jackpots in excess of $10,000, the employee shall be a supervisor or higher authority. In either case, the employee shall then sign the copy of the slip at the slot machine.
	d. 	Upon completion of the payout, the copy of the slip at the slot machine shall be deposited in a secure area controlled by the accounting department.
	e. 	For a slot machine jackpot in excess of $100,000, a facility shall notify a commission representative in accordance with the immediate notification process established by 491—subrule 5.4(5).
	12.10(4) Overrides. System overrides shall be authorized by a slot supervisor or an employee authorized by the internal controls. This employee shall not perform the duties and signature requirements of subrules 12.10(2) and 12.10(3) in any transaction where the employee authorizes a system override. In addition to the signature requirements of subrules 12.10(2) and 12.10(3), the signature of the authorizing employee shall be on all copies of the slip.
	12.10(5) Slip reconciliation. At the end of each gaming day, copies of the slip retained by the cashier’s cage shall be forwarded to the accounting department for agreement with the copies of the slips deposited in the area controlled by the accounting department and for recording on the slot win sheet. Copies shall also be compared for agreement with the stored data.
	12.10(6) Stored data. All information required by subrule 12.10(1) shall be stored in the online monitoring and control system in machine-readable format. The stored data shall not be susceptible to change or removal by any personnel after preparation of the slip.
	12.10(7) Modifications. Modifications to the procedures described in subrules 12.10(2) to 12.10(5) may be substituted as internal controls, subject to the approval process of subrule 12.3(2), if the procedures comply with the intent of this rule.
	12.10(8) Manual process. In the event the online monitoring and control system is unavailable, the facility staff shall perform hopper fills and manual payouts using manual slips. Manual slips shall be three-part serially prenumbered forms. For use of manual slips, the following shall apply:
	a. 	Slips shall be placed in a locked dispenser. Once prepared, the dispenser shall discharge two copies of the slip, while retaining the third copy in a continuous form. They shall be prepared in the cashier’s cage at the request of an employee authorized by the internal controls. Procedures for the two dispensed copies shall follow subrules 12.10(2) and 12.10(3).
	b. 	The copies remaining in the dispenser shall be removed each gaming day where a manual process had to be performed for hopper fills or manual payouts and to replace the stored data used pursuant to subrule 12.10(5). Access to the locked dispenser shall be maintained and controlled by independent employees responsible for accounting for the unused slips, placing slips in the dispensers, and removing slips from the dispensers.
	12.10(9) Voided transactions. Whenever it becomes necessary to void a slip, all the copies shall be clearly marked “void” and shall require the signature of the preparer. All void slips shall be maintained and controlled in conformity with subrules 12.10(2) to 12.10(5).
[ARC 8029B, IAB 8/12/09, effective 9/16/09]
491—12.11(99F) Attendant and ticket payout accounting.
	12.11(1) Attendant payouts. Under this rule, unless otherwise subject to Iowa Code chapter 556, jackpots and accumulated credits paid by a slip that are unpaid or unclaimed at the close of a facility’s fiscal year shall be disallowed as a deduction from gross receipts for the calculation of adjusted gross revenue for the wagering tax. A facility shall make this adjustment to revenue within 90 days of the close of the facility’s fiscal year.
	12.11(2) Ticket payouts. Payouts dispensed by a ticket issued directly from a gaming device must have a minimum payout redemption period of 90 days from the date of issuance.
	a. 	Notwithstanding 491—subrule 5.4(14), an issued ticket redeemed for cash or deposited in a slot machine for machine credits shall be retained for a minimum of 90 days from the redemption date. The ticket may be subsequently destroyed if record of the transaction is retrievable by other means.
	b. 	At the close of the facility’s fiscal year, tickets issued in previous fiscal years and tickets with expired redemption periods that remain outstanding and unredeemed are subject to the requirements of subrule 12.11(1).
[ARC 8029B, IAB 8/12/09, effective 9/16/09]
491—12.12(99F) Computer recording requirements and monitoring of slot machines.
	12.12(1) A facility shall have an online monitoring and control system connected to each slot machine in the casino to record and monitor the slot machine’s activities.
	12.12(2) The online monitoring and control system shall be designed and operated to automatically perform the functions relating to slot machine meters in the casino as follows:
	a. 	Record the number and total of currency placed in the slot machine for the purpose of activating play.
	b. 	Record the number and total of currency in the container(s).
	c. 	Record the number and total of currency to be paid manually as the result of a jackpot.
	d. 	Record the electronic meter information required by 491—paragraph 11.10(2)“c.”
	12.12(3) The online monitoring and control system shall monitor and detect machine exception codes and error messages as required by 491—paragraph 11.10(2)“d.”
	12.12(4) The online monitoring and control system shall store in machine-readable form all information required by subrules 12.12(2) and 12.12(3), and the stored data shall not be susceptible to change or removal.
	12.12(5) The licensee shall maintain a current log, accessible to commission representatives, of all changes and updates made to the online monitoring and control system that affect any part of the system’s message digest. These changes and updates shall be approved as required by 491—subrule 11.4(1).
[ARC 8029B, IAB 8/12/09, effective 9/16/09; ARC 9018B, IAB 8/25/10, effective 9/29/10]
491—12.13(99F) Transportation of containers.
	12.13(1) Each facility shall place on file with a commission representative a schedule setting forth the specific times at which the containers will be brought to or removed from the gaming tables or slot machines for transport to the count room. An emergency drop that deviates from the schedule shall be permissible for instances of full containers or container malfunctions provided that representatives from the security department and another department conduct the drop and the process is recorded by the surveillance department from the time of machine entry until the container is secured in the count room or other approved secure location. The commission representative shall be notified after each occurrence.
	12.13(2) A security employee shall accompany and observe the drop team. For table games, all containers removed from the gaming tables shall be transported by a security employee and a table game supervisor.
	12.13(3) All containers removed from slot machine cabinets shall:
	a. 	Be removed by a drop team wearing uniforms or outer garments as required by subrule 12.15(2).
	b. 	Be replaced immediately with an empty container that shall be secured in the cabinet.
	12.13(4) All containers removed shall be transported directly to, and secured in, the count room or in a secure area within the facility until the containers can be transferred to the count room.
	12.13(5) Empty containers not secured to the gaming tables or slot machine compartment shall be stored in the count room or an approved secured location. Empty containers may be removed from the count room or secured area for repair or destruction provided the surveillance department is notified and the inside of the container is held up to the full view of a closed circuit television camera prior to removal.
[ARC 8029B, IAB 8/12/09, effective 9/16/09; ARC 9018B, IAB 8/25/10, effective 9/29/10]
491—12.14(99F) Count room—characteristics.
	12.14(1) Each facility shall have a count room that shall:
	a. 	Be designed and constructed to provide maximum security for materials housed within and the activities conducted therein.
	b. 	Have an alarm device connected to the entrance of the room that causes a signaling to the monitors of the closed circuit surveillance system and to the commission representative’s office whenever the door to the room is opened.
	c. 	Have, if currency is counted within the count room, a count table constructed of clear glass or similar material for the emptying, counting, and recording of the contents of containers.
	12.14(2) All room keys shall be maintained and controlled in a secured area by the security department. The facility shall establish a sign-out procedure for all keys removed from the secured area.
[ARC 8029B, IAB 8/12/09, effective 9/16/09]
491—12.15(99F) Opening, counting, and recording contents of containers in the count room.
	12.15(1) Each facility shall file with a commission representative the specific times and procedures for opening, counting, and recording the contents of containers.
	12.15(2) All persons present in the count room during the counting process, unless expressly exempted by a commission representative, shall wear a full-length, one-piece, pocketless outer garment with openings only for the arms, feet, and neck that extends over any other garments and covers the tops of any footwear.
	12.15(3) Persons shall not:
	a. 	Carry a pocketbook or other container into the count room, unless it is transparent.
	b. 	Remove their hands from or return them to a position on or above the count table unless the backs and palms of the hands are first held straight out and exposed to the view of other members of the count team and the closed circuit surveillance camera.
	12.15(4) Requirements for conducting the count.
	a. 	Immediately prior to the commencement of the count, the count team shall notify the person assigned to the surveillance room that the count is about to begin, after which the surveillance department shall make a video recording with the time and date inserted thereon of the entire counting process.
	b. 	Prior to counting the contents of the containers, the doors to the count room shall be locked and no person shall be permitted to enter or leave the count room, except during an emergency or on scheduled breaks, until the entire counting, recording, and verification process is completed. During this time, a commission representative shall have unrestricted access.
	c. 	When a container is placed on a count table or coin scale, the count team shall ensure that the table or machine number associated with a container is identified to the surveillance department.
	d. 	A machine may be used to automatically count the contents of a container.
	e. 	The contents of each container shall be emptied on the count table or coin scale and either manually counted separately on the count table or counted in an approved currency counting machine located in a conspicuous location on, near, or adjacent to the count table or coin scale. These procedures shall at all times be conducted in full view of the closed circuit surveillance cameras located in the count room.
	f. 	Immediately after the contents of a container are emptied onto the count table or coin scale, the inside of the container shall be held up to the full view of a closed circuit surveillance camera and shall be shown to at least one other count team member to ensure all contents of the container have been removed and, if applicable, the container shall then be locked. By the end of the count process, empty containers shall be secured in a container cart or an area separate from uncounted containers.
	g. 	If the original count is being performed by a machine that automatically counts and records the amounts of the contents of each individual container, an aggregate count may be permitted in substitution of a second container count.
	h. 	For manually counted containers:
	(1)	The count team members shall place the contents of each container into separate stacks on the count table by denomination of currency and by type of form, record, or document, except that a machine may be used to automatically sort currency by denomination.
	(2)	Each denomination of currency shall be counted separately by one count team member who shall group currency of the same denomination on the count table in full view of a closed circuit surveillance camera. The currency shall then be counted by a second count team member who is unaware of the result of the original count. The second count team member, after completing this count, shall confirm the accuracy of the total, either orally or in writing, with that reached by the first count team member.
	12.15(5) Table games.
	a. 	As the contents of each container from a table game are counted, one count team member shall record the following information by game, table number, date, and time on a master game report or supporting documents:
	(1)	The amount of each denomination of currency.
	(2)	The amount of all denominations of currency.
	(3)	The total amounts of currency.
	(4)	The total amount of gaming chips.
	(5)	The amount of the opener.
	(6)	The amount of the closer.
	(7)	The serial number and amount of each fill.
	(8)	The amount of all fills.
	(9)	The serial number and amount of each credit.
	(10)	The amount of all credits.
	(11)	The win or loss.
	b. 	After the contents of each container are counted and recorded, one member of the count team shall record by game on the master game report the total amounts of currency, table inventory slips, fills, credits, and win or loss together with any other required information.
	c. 	Notwithstanding the requirements of paragraphs 12.15(5)“a” and “b,” if the internal controls allow for the recording of fills, credits, and table inventory slips on the master game report or supporting documents prior to commencement of the count, a count team member shall compare for agreement the totals of the amounts recorded thereon to the fills, credits, and table inventory slips removed from the containers.
	d. 	After preparation of the master game report, each count team member shall sign the report attesting to the accuracy of the information contained thereon.
	e. 	Currency and gaming chips shall not be removed from the count room after commencement of the count until the total has been verified and accepted by a cashier. At the conclusion of the count, all currency and gaming chips removed from the containers shall be counted by a cashier in the presence of a count team member prior to having access to the information recorded on the master game report. The cashier shall attest to the accuracy of the amount received from the gaming tables by signature on the master game report, after which a count team member shall sign the master game report evidencing the fact that both the cashier and count team have agreed on the total counted. The verified funds shall then remain in the custody of the cashier.
	f. 	After the master game report has been signed, the requests, slips, and table inventory slips removed from the containers shall be attached. The report, with attachments, shall then be transported directly to the accounting department or shall be maintained in locked storage until the master game report can be delivered to the accounting department. Upon meeting the signature requirements described in paragraph 12.15(5)“e,” the report shall not be available to any cashier’s cage personnel.
	g. 	Unless the internal controls provide for the forwarding of the original requests and original slips from the cashier’s cage directly to the accounting department, the original requests and original slips recorded or to be recorded on the master game report shall be transported from the count room directly to the accounting department.
	h. 	The originals and copies of the master game report, requests, slips, table inventory slips, and the test receipts from the currency counting equipment shall, on a gaming day basis in the accounting department, be:
	(1)	Compared for agreement with each other on a test basis if the originals are received from the count room by persons with no recording responsibilities and, if applicable, to copies remaining in the dispenser or stored data.
	(2)	Reviewed for the appropriate number and propriety of signatures on a test basis.
	(3)	Accounted for by series numbers, if applicable.
	(4)	Verified for proper calculation, summarization, and recording.
	(5)	Recorded.
	(6)	Maintained and controlled by the accounting department as a permanent accounting record.
	12.15(6) Slot machines.
	a. 	Currency shall not be removed from the count room after commencement of the count until the currency total has been verified and accepted by a cashier. At the conclusion of the count, all currency removed from the containers shall be counted by a cashier in the presence of a count team member prior to the recording of information on the slot drop sheet. The cashier shall attest to the accuracy of the amount of currency received from the slot machines by signature on the slot drop sheet, after which a count team member shall sign the slot drop sheet evidencing the fact that both the cashier and count team have agreed on the total amount of currency counted. The verified funds shall remain in the custody of the cashier.
	b. 	The slot drop sheet and supporting documents shall be transported directly to the accounting department and shall not be available, except for signing, to any cashier’s cage or slot personnel or shall be maintained in locked storage until they can be delivered to the accounting department.
	c. 	The preparation of the slot drop sheet shall be completed by accounting employees as follows:
	(1)	Compare the amount of currency counted and the drop meter reading for agreement for each slot machine.
	(2)	Record the hopper fills for each slot machine.
	(3)	Record for each slot machine the payouts and compare for agreement the payouts to the manual jackpot meter reading recorded on the slot meter sheet.
	(4)	Calculate and record the win or loss for each slot machine.
	(5)	Explain and report for corrections of apparent meter malfunctions to the slot department all significant differences between meter readings and amounts recorded.
	(6)	Calculate statistics by slot machine.
	d. 	The slot drop sheet, the slot meter sheet, payouts, and hopper fills shall be:
	(1)	Compared for agreement with each other and to copies or stored data on a test basis.
	(2)	Reviewed for the appropriate number and propriety of signatures on a test basis.
	(3)	Accounted for by series numbers, if applicable.
	(4)	Verified for proper calculation, summarization, and recording.
	(5)	Recorded.
	(6)	Maintained and controlled by accounting department employees.
[ARC 8029B, IAB 8/12/09, effective 9/16/09; ARC 9018B, IAB 8/25/10, effective 9/29/10]
491—12.16(99F) Electronic wagering accounts.
	12.16(1) A facility may be allowed to offer electronic wagering accounts for patrons enrolled at that facility for use on premises at that facility. Prior to offering any electronic wagering accounts, the facility shall submit additional internal controls, approved by a commission representative in accordance with rule 491—12.3(99F), that include the following for operation of an account:
	a. 	Limitation of one active account per individual player.
	b. 	Details on how a player will be identified and the methods required to access funds in the account.
	c. 	Process to easily and prominently impose limitations for wagering parameters including, but not limited to, deposits and wagers. Upon receipt, any self-imposed limitations must be employed correctly and immediately as indicated to the player. No changes can be made reducing the severity of the self-imposed limitations for at least 24 hours. If the wagering account includes access to wagering account information, this process must include the capability to notify the player for self-imposed limitations.
	d. 	Process to prohibit wagering by participants of the statewide self-exclusion program set forth in Iowa Code section 99F.4(22). The operator must ensure that newly enrolled participants are paid in full for their account balance within a reasonable time provided that the operator acknowledges that the funds have cleared.
	12.16(2) The following requirements apply to the maintenance of funds associated with a player account:
	a. 	A facility shall not have access to funds in a player’s account, except to debit the account for a wager made by the player, to remit funds to the player at the player’s request, or as otherwise authorized by the commission.
	b. 	Methods of transfer or deposit into a player’s account shall be limited to currency transactions with a casino cashier, or transfers from a participating gaming machine or designated kiosk, unless otherwise approved by the commission. Direct transfers utilizing accounts with outside entities are permitted. Electronic wagering accounts shall not be funded with a credit card.
	c. 	Positive player identification, including any personal identification number (PIN) entry or other approved secured methods, must be completed before the withdrawal of any moneys held by the facility.
	d. 	It shall not be possible to transfer funds between two player accounts.
	e. 	A facility shall provide a transaction log or account statement history at no cost to players upon request. Information provided shall include sufficient information to allow players to reconcile the statement or record against their own financial records and shall identify any device where a transaction occurred.
	f. 	A facility shall not charge any fees for the registration, operation or maintenance of wagering accounts including, but not limited to, processing any deposits or withdrawals.
	12.16(3) Abandoned player accounts under this rule are subject to Iowa Code chapter 556. Player accounts are considered abandoned if no activity by the account holder has occurred for three years. Player activity includes any deposit or withdrawal, including activity initiated by the player to make a wager on a participating gaming device.
[ARC 5422C, IAB 2/10/21, effective 3/17/21; ARC 6895C, IAB 2/22/23, effective 3/29/23]
These rules are intended to implement Iowa Code chapter 99F.
[Filed 10/13/00, Notice 9/6/00—published 11/1/00, effective 12/6/00]
[Filed 4/24/01, Notice 2/7/01—published 5/16/01, effective 6/20/01]
[Filed 4/21/04, Notice 2/4/04—published 5/12/04, effective 6/16/04]
[Filed 4/21/06, Notice 2/15/06—published 5/10/06, effective 6/14/06]
[Filed 4/20/07, Notice 2/14/07—published 5/9/07, effective 6/13/07]
[Filed 6/6/08, Notice 3/26/08—published 7/2/08, effective 8/6/08]
[Filed 10/10/08, Notice 8/13/08—published 11/5/08, effective 12/10/08]
[Filed ARC 8029B (Notice ARC 7758B, IAB 5/6/09), IAB 8/12/09, effective 9/16/09]
[Filed ARC 9018B (Notice ARC 8726B, IAB 5/5/10), IAB 8/25/10, effective 9/29/10]
[Filed ARC 1876C (Notice ARC 1770C, IAB 12/10/14), IAB 2/18/15, effective 3/25/15]
[Filed ARC 2927C (Notice ARC 2801C, IAB 11/9/16), IAB 2/1/17, effective 3/8/17]
[Filed ARC 3608C (Notice ARC 3434C, IAB 11/8/17), IAB 1/31/18, effective 3/7/18]
[Filed ARC 4378C (Notice ARC 4107C, IAB 11/7/18), IAB 3/27/19, effective 5/1/19]
[Filed ARC 4954C (Notice ARC 4822C, IAB 12/18/19), IAB 2/26/20, effective 4/1/20]
[Filed ARC 5422C (Notice ARC 5269C, IAB 11/18/20), IAB 2/10/21, effective 3/17/21]
[Filed ARC 6895C (Notice ARC 6610C, IAB 11/2/22), IAB 2/22/23, effective 3/29/23]