N.J. Admin. Code § 13:69D-1.8

Current through Register Vol. 56, No. 21, November 4, 2024

Section 13:69D-1.8 - Record retention

(a) Books, records, and documents shall be defined as any book, record, or document pertaining to, prepared in, or generated by the operation of a casino, a casino simulcasting facility, a WAP or MSPS slot system, or an approved hotel including, but not limited to, all forms, reports, accounting records, ledgers, subsidiary records, computer generated data, internal audit records, correspondence, and personnel records. This definition shall apply without regard to the medium through which the record is generated or maintained, for example, paper, magnetic media, or electronic format.

(b) All original books, records and documents shall be:

1. Maintained in a complete, accurate and legible form;

2. Held immediately available for inspection by agents of the Division during all hours of operation; and

3. Organized and indexed in such a manner so as to provide immediate accessibility to agents of the Division.

(c) A casino licensee or a WAP or MSPS progressive slot system operator shall petition the Division for approval of an off-site facility to store original books, records, and documents. Such petition shall include:

1. A detailed description of the proposed off-site facility, including security and fire safety systems; and

2. The procedures pursuant to which Division agents will be able to gain access to the original books, records and documents.

(d) A casino licensee or a WAP or MSPS progressive slot system operator shall petition the Division to copy and store original books, records, and documents on a microfilm, microfiche, or other suitable media system. Such petition shall include a detailed description of:

1. The procedures for the processing, preservation and maintenance of books, records and documents in a form which makes them readily available for review and copying;

2. The system of inspection and quality control which ensures that original books, records or documents when displayed, or reproduced on paper, maintain a high degree of legibility and readability as if an original; and

3. A detailed index of all microfilmed, microfiched or other stored data maintained and arranged in such a manner as to permit the immediate location of any particular book, record or document.

(e) A casino licensee shall notify the Division in writing at least 15 days prior to the scheduled destruction of any original book, record or document except for those governed by (g)7 or 9 below. Such notice shall list each type of book, record and document scheduled for destruction, including a description sufficient to identify the books, records and documents included; the retention period; and the date of destruction.

(f) The Division may prohibit the destruction of any original book, record or document by so notifying the casino licensee in writing within 15 days of receipt of the notice of destruction pursuant to (e) above or, in the case of those governed by (g)7 or 9 below, within the specified retention period. Such original book, record or document may thereafter be destroyed only upon notice from the Division.

(g) All original books, records, and documents shall be retained in accordance with the following retention schedules, unless otherwise authorized by the rules of Division. However, nothing in this subsection shall be construed as relieving a casino licensee or a WAP or MSPS progressive slot system operator from meeting any obligation to maintain any book, record, or document required by any other Federal, State, or local governmental body, authority, or agency.

1. Indefinite retention:

i. Corporate records required by N.J.A.C. 13:69D-1.4;

ii. Records of corporate investigations and due diligence procedures;

iii. Current casino and casino key employee personnel files; and

iv. A record of any original book, record or document destroyed, identifying the particular book, record or document, the period of retention and the date of destruction.

2. Five-year retention:

i. Personnel files of terminated casino and casino key employees; and

ii. Any other original book, record or document not otherwise specified in this subsection.

3. Four-year retention:

i. Except for coupons redeemed at table games, documentation supporting the calculation of table game win;

ii. Except for coupons and gaming vouchers redeemed at slot machines, documentation supporting the calculation of slot machine win;

iii. Except for poker tournaments, documentation supporting the calculation of poker revenue;

iv. Except for keno tickets, documentation supporting the calculation of keno win; and

v. Except for sports pool tickets, documentation supporting the calculation of sports pool win.

4. Two-year retention:

i. Casino cage documents, suspicious gaming vouchers and unverified gaming vouchers;

ii. Hotel income audit documents, except for those documents in (g)6v below;

iii. Payroll records;

iv. Signature cards of terminated employees;

v. Marketing department records;

vi. Security incident reports;

vii. Insurance department records relating to guest claims and copies of arrest records;

viii. Purchasing department and accounts payable documents;

ix. Player rating documents;

x. Records concerning junkets;

xi. Petty cash documentation;

xii. General ledgers and supporting journals;

xiii. Accounts receivable documents from store rentals and travel wholesalers; and

xiv. Suspicious gaming voucher reports and all documents associated with investigations of unverified gaming vouchers.

5. One-year retention:

i. Complimentary settled guest checks;

ii. Card and dice transaction and inventory reports;

iii. Returned check aging reports, except for year-end reports;

iv. Vendor Registration Forms;

v. Files and workpapers used to prepare budgets;

vi. Records generated by the mailroom;

vii. Advertising records;

viii. Slot, security and surveillance department daily activity logs;

ix. Daily operating reports generated by multi-casino progressive slot systems;

x. Logs of all multi-casino progressive slot system events and problems;

xi. With the exception of cashed pari-mutuel tickets and credit vouchers, documents related to the revenues and expenses of casino simulcasting, including, but not limited, to all reports generated by the totalisator and all records related to casino simulcasting;

xii. Card, dice, and tile inventory storage logs;

xiii. Machine entry logs after the respective machine has been removed from the casino floor; and

xiv. Any and all reports or documents relating to the forfeiture of winnings or things of value obtained by a prohibited person as defined in that subchapter.

6. Sixty-day retention:

i. Except as provided in (g)9 below, coupons entitling patrons to cash, slot tokens, gaming chips or plaques or simulcasting wagers, or match play coupons, including voided and redeemed coupons;

ii. Voided gaming vouchers;

iii. Redeemed or voided keno tickets;

iv. The following hotel income audit documents: cashier reports, room tally reports, over/short reports, rate variations and missing check reports;

v. Load count arrival forms;

vi. Credit card settled guest checks pertaining to restaurant and bar charges;

vii. Room charge settled guest checks pertaining to restaurant and bar charges;

viii. Credit card vouchers used to settle guest checks in restaurants and bars;

ix. Guest check control sheets used to control the issuance and return of guest checks to cashiers, bartenders and food servers;

x. Credit applications with unused lines of credit;

xi. Coin bag tags, provided that the information contained thereon is duplicative or less than that recorded on another document;

xii. Documents relating to promotions, such as entry forms and game tickets; and

xiii. Hotel cashier envelopes.

7. Seven-day retention and may be destroyed without the notice required by (e) above:

i. Pari-mutuel tickets and credit vouchers which have been cashed, cancelled or refunded in the casino licensee's casino simulcasting facility;

ii. Contribution invoices sent to casino licensees participating in a WAP or MSPS slot system; and

iii. Jackpot activity reports generated by a WAP or MSPS slot system.

8. No minimum retention:

i. Any serially pre-numbered form required by Division rules that is blank or unused, unless otherwise specified by this section; and

ii. Any original book, record or document that has been copied and stored on a microfilm, microfiche or other media system approved by the Division.

9. No minimum retention and may be destroyed without the notice required by (e) above:

i. Gaming vouchers, coupons, and sports pool tickets and vouchers redeemed, verified, and electronically cancelled by the gaming voucher or sports pool system.

ii. Parking ticket stubs;

iii. Coat check tickets;

iv. Housekeeping reports;

v. Maintenance department records;

vi. Patron mailing lists;

vii. Blank entry forms;

viii. Bellman and baggage forms;

ix. Cash settled guest checks;

x. Food credit and complimentary beverage coupons;

xi. Drink chits;

xii. Food and beverage order slips;

xiii. Bottle sales slips;

xiv. Showroom starter slips;

xv. Communication department records;

xvi. Unsolicited resumes or letters requesting employment;

xvii. Register tapes, provided that the information contained thereon is duplicative or less than that recorded on another retained document;

xviii. Survey questionnaires regarding service in the casino hotel;

xix. Records of hours worked by persons employed in gaming-related positions in an abstract or other readily accessible format;

xx. Keno requests;

xxi. Laundry charges;

xxii. Slot machine meter reports generated by a multi-casino progressive slot system;

xxiii. Handle pull or play reports generated by a multi-casino progressive slot system; and

xxiv. Any unissued or unused coupon provided that all reconciliations have been conducted and resolved in accordance with the casino licensee's internal controls.

N.J. Admin. Code § 13:69D-1.8

Amended by R.2015 d.125, effective 8/3/2015.
See: 46 N.J.R. 1552(a), 47 N.J.R. 1954(a).
Section was "Retention, storage and destruction of books, records and documents". Rewrote (a) and (g); in the introductory paragraph of (c) and of (d), substituted "WAP or MSPS" for "multi-casino", and inserted a comma following "records"; and in the introductory paragraph of (d), inserted a comma following "microfiche".
Amended by R.2018 d.046, effective 1/16/2018.
See: 49 N.J.R. 2770(a), 50 N.J.R. 612(b).
In the introductory paragraph of (g), substituted "State" for "state"; in (g)5xii, inserted a comma following "dice", and deleted "and" from the end; added new (g)5xiii; and recodified former (g)5xiii as (g)5xiv.
Special amendment, R.2018 d.137, effective 6/13/2018 (to expire March 10, 2019).
See: 50 N.J.R. 1652(a).
Section was "Retention, storage, and destruction of books, records, and documents". In the introductory paragraph of (g), inserted a comma following "schedules", and substituted "in this subsection" for "herein"; in (g)3iii, deleted "and" from the end; in (g)3iv, substituted "; and" for a period; added (g)3v; and rewrote (g)9i.
In accordance with N.J.S.A. 52:14B-5.1.c(2), special amendment R.2018 d.137 expired on 9/6/2019.
See: 51 N.J.R. 47(a).
Readoption of special amendment, R.2019 d.105, effective 9/5/2019.
See: 51 N.J.R. 47(a), 51 N.J.R. 1514(b).
Provisions of R.2018 d.137 readopted without change.