10 Del. Admin. Code § 203-22.0

Current through Reigster Vol. 28, No. 6, December 1, 2024

Section 203-22.0 - The Cashiers' Cage, Vault and Accounting Requirements

22.1 Each establishment shall have on or immediately adjacent to the gaming floor a physical structure known as a main cashiers' cage ("cage" and /or "vault") to house the cashiers and to serve as the central location in the video lottery facility for the custody of the cage inventory; the issuance, receipt and reconciliation of imprest funds; the exchange of chips, currency, coin, and coupons for supporting documentation; the approval, exchange, redemption, and consolidation of patron checks received for the purposes of gaming; the receipt of currency, coupons and tickets from the soft count room; the preparation and execution of bank deposits and such other functions normally associated with the operation of a cage.

22.2 Each establishment may also have one or more "satellite cages" separate and apart from the cashiers' cage which is maintained on an imprest basis and may perform some of the functions of the cashiers' cage. The functions and physical characteristics of the satellite cages shall be as approved by the Director.

22.3 As required by the Director, the cage, satellite cages and vault shall be designed and constructed to provide maximum security for the materials housed therein, and the activities performed therein and shall be fully enclosed except for openings through which materials such as cash, records, and documents can be passed.

22.4 As required by the Director, the cage and/or vault shall have the following characteristics:

22.4.1 Manually triggered silent alarm systems;

22.4.2 Closed circuit television coverage; and

22.4.3 A double-door entry and exit system (mantrap) that contains different locks on each door and will not permit a person to pass through the second door until the first door is securely locked. The outer door of the mantrap shall be controlled by the security department and the inner door of the mantrap shall be controlled by the cashiers' cage.

22.4.4 Any entrance to the cage that is not a double-door entry and exit system shall be an alarmed emergency exit door only.

22.5 The cage, vault and satellite cages must be operated in accordance with procedures established in the MICS and as approved by the agency. The procedures used shall provide for the following:

22.5.1 The recording of perpetual inventory and the reconciliation of physical inventory to that perpetual inventory upon the changing of shifts, and documentation to support such information;

22.5.2 The documentation of imprest amounts being transferred upon the changing of shifts, and signatures of the incoming and outgoing cashiers and/or supervisors;

22.5.3 Adequate key control to assure the security of funds during a shift; and

22.5.4 Documentation to support any transfers between the cage, vault or satellite cages, and adequate security to provide safety of funds being moved;

22.6 Any cashier, cage, vault or satellite cage variances shall be documented by the agent. If the variance exceeds $500, the variance shall be reported to the agency and investigated by the agent. The findings of the investigation shall be forwarded to the agency.

22.7 The cage accountability shall be reconciled to the general ledger at least monthly.

22.8 A trial balance of gaming operation accounts receivable, including the name of the customer and current balance, shall be prepared at least monthly for active, inactive, settled or written-off accounts. The trial balance of gaming operation accounts receivable shall be reconciled to the general ledger each month. The reconciliation and any follow-up performed shall be documented, maintained for inspection, and provided to the agency upon request.

22.9 On a monthly basis, an evaluation of the collection percentage of credit issued shall be performed to identify unusual trends.

22.10 All cage and credit accounting procedures and any follow-up performed shall be documented, maintained for inspection, and provided to the agency upon request.

10 Del. Admin. Code § 203-22.0