Capítulo 3. Capítulo de los aspectos metodológicos
3.7 Análisis de resultados
SICS
1) The currency drop figures must be transferred via direct communications line or computer storage media to the accounting department.
(7) If currency counters are utilized, a count team member must observe the loading and unloading of all currency at the currency counter, including rejected currency.
SICS
(i) If currency counters are used in the Count Room, a Soft Count Associate must be able to observe the loading and unloading of all cash at the cash counter, including rejected cash.
[The above standards also comply with 542.21 (f) (5); 542.31 (d) (5); 542.41 (d) (5)]
(8) Two counts of the currency rejected by the currency counter must be recorded per table, as well as in total. Posting rejected currency to a nonexistent table is prohibited.
SICS
(i) If the rejected contents are continually rejected, two designated Soft Count Associates must make a primary count and a separate second count for verification. The associates must then record the counts per table or other drop box, as well as in total. Posting rejected currency to a nonexistent table or other revenue source is prohibited. The associates must then manually enter the rejects in the count machine for inclusion in the count total, as appropriate.
Page 165 of 463 (9) Card game drop boxes, when empty, must be shown to another member of the count team, to another
agent observing the count, or to surveillance, provided that the count is monitored in its entirety by an agent independent of the count.
SICS
(i) Bill Acceptor Canisters, when emptied, must be shown to one (1) of the following prior to closing and locking the Bill Acceptor Canister to ensure there are no contents remaining in the Bill Acceptor Canister:
Another Soft Count Associate;
Another associate observing the count; or
Surveillance; provided the count is monitored in its entirety by Surveillance.
[The above standards also comply with 542.21 (f) (6); 542.31 (d) (6); 542.41 (d) (6)]
(10) Procedures must be implemented to ensure that any corrections to the count documentation are permanent and identifiable, and that the original, corrected information remains legible. Corrections must be verified by two count team agents.
(i) All documents, forms and logs must be completed accurately and entirely.
(ii) All corrections to count documentation shall be made by drawing a single line through the error, writing the correct information above the error and then obtaining legible initials and gaming license numbers of at least two (2) count team associates who verified the change.
(iii) Corrections requested by Audit Departments must be completed by the Accounting Department within seventy-two (72) hours of receiving the request. The Audit Department must submit requested corrections to financial documents on an exception report. Once the correction is made the report must be placed with the original casino paperwork.
SICS
(iv) Corrections to soft count documentation will be made by drawing a single line through the error, writing the correct information above the error and then obtaining legible initials and gaming license numbers of at least two (2) count team associates who verified the change.
(11) The count sheet must be reconciled to the total drop by a count team member who may not function as the sole recorder, and variances must be reconciled and documented.
SICS
(i) The Count Sheet summary must be reconciled to the total count by a Soft Count Associate who does not serve as the sole recorder.
[The above standards also comply with 542.21 (f) (11); 542.31 (d) (11); 542.41 (d) (11)]
(12) All count team agents must sign the count sheet attesting to their participation in the count.
(i) Count Team Associates are required to provide their signature and legible gaming license number (or electronic equivalent).
SICS
(ii) All Soft Count Associates involved in the count must provide their signature and legible gaming license number on the count sheet and/or count summary to attest to their participation in the count.
[The above standards also comply with 542.21 (f) (6); 542.31 (d) (6); 542.41 (d) (6)]
Page 166 of 463 (13) A final verification of the total drop proceeds, before transfer to cage/vault, must be performed by at
least two agents, one of whom is a supervisory count team member, and one a count team agent.
(i) A final verification of the total drop proceeds, before transfer to cage/vault, must be performed by at least two agents, one of whom is a supervisory count team member, and one a count team agent.
SICS
(A) Prior to transferring the drop proceeds to the Vault, a final verification of the total drop proceeds for each revenue center must be performed by at least two (2) associates, one of whom is a supervisor or one of whom is in a designated supervisory “lead” position.
(ii) Final verification must include a comparison of currency counted totals against the currency counter/system report, if any counter/system is used.
(A) Final verification must include a comparison of currency counted totals against the currency counter/system report, if any counter/system is used.
SICS
(B) Final verification must include a comparison of the actual currency count to the currency counter receipt to ensure the totals match.
(iii) Any unresolved variances must be documented, and the documentation must remain part of the final count record forwarded to accounting.
(A) The Vault Associate (who must be independent of the count team and Slot Department) accepting the counted drop proceeds and cash equivalents must perform an independent count and make a comparison to ensure accuracy and individual accountability. All discrepancies must be noted and investigated. Unverified transfers of cash and/or cash equivalents are prohibited.
SICS
(B) All variances must be documented and investigated.
(C) Variances must be documented as an exception and reported to Surveillance.
(D) Any unresolved variances must be documented as an exception.
(iv) This verification does not require a complete recount of the drop proceeds, but does require a review sufficient to verify the total drop proceeds being transferred.
(A) This verification does not require a complete recount of the drop proceeds, but does require a review sufficient to verify the total drop proceeds being transferred.
SICS
(B) Final verification must include a comparison of the actual currency count to the currency counter receipt to ensure the totals match.
(v) The two agents must sign the report attesting to the accuracy of the total drop proceeds verified.
(A) The two agents must sign the report attesting to the accuracy of the total drop proceeds verified.
SICS
(B) Both the Soft Count Supervisor/Manager or designated supervisory “lead” associate and the Soft Count Associate(s) who completed the verification must sign the count sheet to attest the accuracy of the drop proceeds verified.
(vi) All drop proceeds and cash equivalents that were counted must be submitted to the cage or vault agent (who must be independent of the count team), or to an agent independent of the revenue
Page 167 of 463 generation source and the count process, for verification. The agent must certify, by signature, the amount of the drop proceeds delivered and received. Any unresolved variances must be reconciled, documented, and/or investigated by accounting/Revenue Audit.
(A) The Vault Associate (who must be independent of the count team and Slot Department) accepting the counted drop proceeds and cash equivalents must perform an independent count and make a comparison to ensure accuracy and individual accountability. All discrepancies must be noted and investigated. Unverified transfers of cash and/or cash equivalents are prohibited.
SICS
(B) Once a matching total is reached, the Vault Associate will provide their signature and gaming license number (or electronic equivalent) for documentation purposes.
[The above standards also comply with 542.21 (f) (9); 542.31 (d) (13); 542.41 (d) (13)]
(14) After verification by the agent receiving the funds, the drop proceeds must be transferred to the cage/vault.
(i) The count documentation and records must not be transferred to the cage/vault with the drop proceeds.
(A) The count documentation and records must not be transferred to the cage/vault with the drop proceeds.
SICS:
(B) The Soft Count Supervisor/Manager or designated Soft Count Associate must not provide any amounts or count documentation to the Vault during the transfer.
(ii) The cage/vault agent must have no knowledge or record of the drop proceeds total before it is verified.
(A) The cage/vault agent must have no knowledge or record of the drop proceeds total before it is verified.
SICS
(B) The Vault Associate will complete a Blind Count of all monetary items included in the transfer and call in the total to Surveillance for verification.
(iii) All count records must be forwarded to accounting or secured and accessible only by accounting agents.
(A) A secured bag/container must be utilized to transport soft count documentation.
(B) The bag/container must be secured under audio and video surveillance.
SICS
(C) The count sheet(s) and all supporting documents must be placed in a seal-it-once bag and must be delivered by hand from the Soft Count Associate(s) to Accounting or placed in the
designated Accounting drop box.
[The above standards also comply with 542.21 (f) (10); 542.31 (d) (14); 542.41 (d) (14)]
(iv) The cage/vault agent receiving the transferred drop proceeds must sign the count sheet attesting to the verification of the total received, and thereby assume accountability of the drop proceeds, ending the count.
Page 168 of 463 SICS
(A) Once a matching total is reached, the Vault Associate will provide their signature and gaming license number on the Blind Chip Count Form and pass the form(s) to the Soft Count
Supervisor/Manager or designated Soft Count Associate.
[The above standards also comply with 542.21 (f) (9); 542.31 (d) (13); 542.41 (d) (13)]
(v) Any unresolved variances between total drop proceeds recorded on the count sheet and the cage/vault final verification during transfer must be documented and investigated.
(vi) The Vault Associate (who must be independent of the count team and Slot Department) accepting the counted drop proceeds and cash equivalents must perform an independent count and make a comparison to ensure accuracy and individual accountability. All discrepancies must be noted and investigated. Unverified transfers of cash and/or cash equivalents are prohibited.
SICS
(A) All variances must be documented and investigated.
(B) Variances must be documented as an exception and reported to Surveillance.
(15) The count sheet, with all supporting documents, must be delivered to the accounting department by a count team member or an agent independent of the cage/vault. Alternatively, it may be secured so that it is only accessible to accounting agents.
(i) A secured bag/container must be utilized to transport soft count documentation.
(ii) The bag/container must be secured under audio and video surveillance.
SICS
(iii) The count sheet(s) and all supporting documents must be place in a seal-it-once bag and must be delivered by hand from the Soft Count Associate(s) to Cage Accounting or placed in the designated Cage Accounting drop box.
[The above standards also comply with 542.21 (f) (10); 542.31 (d) (14); 542.41 (d) (14)]
Page 169 of 463
NIGC MICS 543-Black (bold font) Newly added CNGC TICS- Yellow Pre-existing CNGC TICS- Grey