NEVADA GAMING CONTROL BOARD ASSOCIATED EQUIPMENT REVIEW CHECKLIST CAGE AND CREDIT SYSTEMS Manufacturer: Review Date(s): System: Auditors’ Initials and Date Auditor(s): Version: Account #: Project #: Manufacturer’s Personnel Note: Position Contact Information Bolded references indicate procedures/documents that must be performed/prepared by the system. With regard to the unbolded references, if the procedures/documents are performed/prepared by the system, the system will not be approved until those features either function in compliance with Nevada’s regulatory scheme, are securely disabled in the system or are removed from the system. Underlined references indicate reports, records or source documents. The exact title for reports, records or source documents should be included in the comments column, where applicable. Pass Fail N/A Comments General Controls 1. Is the computer system, including application software, secured through the use of passwords or biometrics? Note: Other means may be approved by the Board upon submission. IT MICS #3 2. Has the manufacturer supplied system documentation, including description of both hardware and software (including version numbers), operator manuals, etc? IT MICS #6 3. Are user identification numbers/names and passwords controlled as follows unless otherwise addressed in this checklist: (a) When multiple identification numbers/names per application are used, is only one number active at a time and does the user name have a unique prefix/suffix to easily identify the users with multiple operator numbers? IT MICS #7a (b) On a quarterly basis, does the system prompt users to change passwords and then denies access if the change is not completed? Alternatively are changes to passwords documented by the system? IT MICS #7d (c) Are passwords required to be at least four characters long? 4. Are personnel access listings created which include at a minimum: (a) Employee name and title or position? (b) Employee identification? (c) Listing of functions the employee can perform or equivalent means of identifying same? IT MICS # 9 5. If the system can be remotely accessed, do the controls only allow authorized vendor personnel access to the system? IT MICS #15c Document in the comments column what information the system records when it is remotely accessed. IT MICS #16 6. Do the created reports include on all pages: (a) Document title? (b) Row/column headings? (c) Page number? (d) Version number of the current system software? (e) The date or time period of the activity? (f) The date and time the document was generated? 02/17/06 Page 1 of 12 American LegalNet, Inc. www.USCourtForms.com NEVADA GAMING CONTROL BOARD ASSOCIATED EQUIPMENT REVIEW CHECKLIST CAGE AND CREDIT SYSTEMS Manufacturer: Review Date(s): System: Auditors’ Initials and Date Auditor(s): Version: Account #: Project #: Pass 7. 8. Is system exception information created (e.g. changes to system parameters, corrections, overrides, voids, etc.)? IT MICS #8 11. Are IT personnel denied access to live data files? IT MICS #11c 12. Comments Does the system directly store documents to unalterable media? If so, (a) Does the storage medium contain an exact duplicate of the original document? IT MICS #17a (b) Are all documents stored maintained with a detailed index containing the department and date? Regulation 6.040(1) and IT MICS #17b 10. N/A Is in-house developed or purchased software programs backed-up? Backup of purchased software not required if software can be reinstalled by the vendor. IT MICS #5b 9. Fail If the system backs-up daily data files, does the backup feature function properly? IT MICS #5a If the system is capable of generating security logs (e.g. multiple attempts to log on, denial of access to users after three tries, changes to live data file, etc.), are the logs accessible to IT supervisors for review? IT MICS #13 Describe items that the log lists. REGULATORY COMPLIANCE (The following steps, where applicable, should be verified/tested through the system) 13. Note: Credit issuances include the issuance of markers and the use of counter checks, but excludes personal checks, payroll checks, cashier’s checks and traveler’s checks. If so designed, does the system accurately record and maintain the following information for patrons who have established credit limits or who are issued credit in any amount: (a) Patron’s name, current address, and signature? (b) Type of identification credential, credential number, expiration date of credential, and date credential was examined? (c) Documentation of credit worthiness using a method permissible under Regulation 6.120(2) (a)? (d) Authorized credit limit? (e) Credit limit approval (controlled through the use of system passwords)? (f) Date, time and amount of credit issuances and payments (g) Amount of available credit? Cage MICS #1 (a)-(g) 14. If the system is designed to prevent the issuance of credit in any amount if all the information required in MICs #1 is not documented in the system does the system function as designed? Cage MICS #1 Note 1 02/17/06 Page 2 of 12 American LegalNet, Inc. www.USCourtForms.com NEVADA GAMING CONTROL BOARD ASSOCIATED EQUIPMENT REVIEW CHECKLIST CAGE AND CREDIT SYSTEMS Manufacturer: Review Date(s): System: Auditors’ Initials and Date Auditor(s): Version: Account #: Project #: Pass 15. 16. If so designed, can the system access be secured so that the job functions of credit approval (i.e., establishing the patron’s credit worthiness) and credit issuance are segregated if pit or cage credit issuances to a single patron of $10,000 or more per day are transacted? IT MICS #4 & Cage MICS #5 19. If so designed, does the system maintain detailed records of all: (a) Markers? (b) IOU s? (c) Returned checks? (d) Hold checks? (e) Or, other similar credit instruments? Regulations 6.040(1) & (2)(b) 20. When cage markers and /or counter checks are issued to a single patron in an amount exceeding $3000, If so designed, does the system immediately update so that applicable gaming personnel can be notified on a timely basis of the patron’s playing on cage credit, the applicable amount of credit issued, and the available balance? Cage MICS #6 21. Are cage markers forms at least two parts (the original and a payment slip), prenumbered by the printer or concurrently numbered by the computerized system, and utilized in numerical sequence? Cage MICS #7 22. If generated by the system, does the original cage marker contain at least the following information: (a) Marker number? (b) Patron’s name? (c) A line for the patron’s signature? (d) The amount of credit issued (both alpha and numeric)? (e) A line for the signature or initials of the cashier (unless this information is included on another document)? Cage MICS #8 23. Comments If so designed, can the system be set up to require approval for increases of credit limits of over 10 percent of previously established credit limits or $1000, whichever is greater and does the system document this approval? IT MICS #4 & Cage MICS #4 18. N/A If so designed, can the system be set up to require specific personnel approval when establishing credit limits over a specified dollar amount? IT MICS #4 & Cage MICS #3 17. Fail If so designed, prior to the issuance of gaming credit, can system information be accessed to determine if: (a) The credit limit is properly authorized? (b) The available credit is sufficient to cover the issuance? Cage MICS #2a & b If generated by the system, does the payment slip include the following information: (a) Same marker number as the original? (b) Date and time of payment? (c) Amount of payment? (d) Nature of settlement (cash, chips, etc.)? 02/17/06 Page 3 of 12 American LegalNet, Inc. www.USCourtForms.com NEVADA GAMING CONTROL BOARD ASSOCIATED EQUIPMENT REVIEW CHECKLIST CAGE AND CREDIT SYSTEMS Manufacturer: Review Date(s): System: Auditors’ Initials and Date Auditor(s): Version: Account #: Project #: Pass Fail N/A Comments (e) A line for the signature or initials of the cashier receiving the payment (unless this cashier information is included on another document)? Cage MICS #9 24. If generated by the system, is the following information included on counter checks: (a) A line for the patron’s name and signature? (b) The dollar amount of credit issued (both alpha and numeric)? (c) A line for the signature or initials of the cashier (unless this information is included on another document)? Cage MICS #10 25. If the system brands markers as void does the system “brand” include: (a) “Void” stamped across all parts of the marker along with the reason for the void? (b) Date and time of void? (c) A line for the signature or initials of the cashier and cage department supervisor? Cage MICS #11 26. If so designed, does the system prevent a marker from being voided 30 minutes after the issuance unless the reason for exceeding this time period is documented? Cage MICS #12 27. Is the patron’s computerized account updated to reflect the voided marker transactions? Cage MICS #13 28. Does the system prevent cage personnel from voiding pit markers? IT MICS #4 & Cage MICS #15 29. If so designed, are all payments received on outstanding credit instruments permanently recorded in the licensee’s records and the branch office (if applicable)? Cage MICS #22 & #71 30. If so designed, when partial payments are made on credit instruments (includes personal checks, payroll checks and cashier’s checks), and the original instruments are not replaced with a marker for the remaining balance, are they evidenced by a multi-part receipt (or another equivalent document) which contains the following? (a) The same receipt number on all copies? (b) Patron’s name? (c) Date of payment? (d) Dollar amount of payment and nature of settlement (cash, chips, etc.)? (e) A line for the signature or initials of individual receiving payment? (f) Number of credit instrument on which payment is being made? Cage MICS #23 & #71 31. Are receipts by mail documented on a listing that indicates the following: (a) Patron’s name on account to which the payment is being applied and the name of the individual making the payment, if different than the patron? (b) Amount of payment? 02/17/06 Page 4 of 12 American LegalNet, Inc. www.USCourtForms.com NEVADA GAMING CONTROL BOARD ASSOCIATED EQUIPMENT REVIEW CHECKLIST CAGE AND CREDIT SYSTEMS Manufacturer: Review Date(s): System: Auditors’ Initials and Date Auditor(s): Version: Account #: Project #: Pass Fail N/A Comments (c) Nature of payment (if other than a check)? (d) Date payment was received? Cage MICS #25 32. If so designed, can the system be secured to restrict access to credit information to those positions which require access and are so authorized by management? IT MICS #4 & Cage MICS #27 33. If so designed, are all issuances of cage credit, pit credit transferred to the cage and subsequent payments documented on a credit instrument control document by cage personnel? Cage MICS #30 34. If so designed, does the system sufficiently maintain records of all correspondence, transfers to and from outside agencies and other documents related to issued credit instruments (including branch offices)? Cage MICS #31 & #71 35. If so designed, do the above records include documentation of proper credit check? Regulation 6.120(2) 36. If so designed, do the above records include documentation of proper collection effort? Regulation 6.120(3)(a) 37. If so designed, is the receipt or withdrawal of a customer deposit evidenced by at least a two-part document with one copy going to the customer and one copy remaining in the cage file (including branch office documentation): Cage MICS #35 & #71 38. If so designed, does the multi-part document described above in MICS #35, contain the following (including branch office documentation): (a) Same receipt number on all copies? (b) Customer’s name and signature? (c) Date of deposit/withdrawal? (d) Dollar amount of deposit/withdrawal? (e) Nature of deposit/withdrawal (e.g., cash, check, chips)? Cage MICS #36 & #71 39. If so designed, for customer deposits, including branch office deposits, are procedures established to: (a) Maintain a detailed record by patron name and date of all funds on deposit? (b) Maintain a current balance of all customer deposits which are in the cage/vault inventory or accountability? Cage MICS #37a, #37b & #71 40. If so designed, are all transactions that flow through the casino cage summarized on a cage accountability form on a per shift basis? Cage MICS #40 41. If so designed, are increases and decreases to the cage inventory supported by documentation? Cage MICS #41 42. If so designed, for any individual increase/decrease which exceeds $100, is the following documented: (a) Date and shift? 02/17/06 Page 5 of 12 American LegalNet, Inc. www.USCourtForms.com NEVADA GAMING CONTROL BOARD ASSOCIATED EQUIPMENT REVIEW CHECKLIST CAGE AND CREDIT SYSTEMS Manufacturer: Review Date(s): System: Auditors’ Initials and Date Auditor(s): Version: Account #: Project #: Pass Fail N/A Comments (b) The purpose of the increase/decrease? (c) The person(s) completing the transaction? (d) For decreases, the person or department receiving cage funds? Cage MICS #41 43. If so designed, does the system accurately summarize on a cage accountability form or similar document on a per shift basis all net changes in outstanding casino accounts receivables, including all returned checks? Cage MICS #43 44. If so designed, does the system accurately summarize the information in cage MICS #43 and post it to accounting records on at least a monthly basis? Cage MICS #44 45. If so designed, are promotional payouts that are either deducted from gross gaming revenue, or are greater than or equal to $100 and not deducted from gross gaming revenue, documented to include the following: (a) Date and time? (b) Dollar amount of payout or description of personal property (e.g., car)? (c) Reason for payout (e.g., promotion name)? (d) A line(s) for the signature(s) of the following number of employees verifying, authorizing, and completing the promotional payout: (1) Two employee signatures for all payouts of $100 or more; or (2) One employee signature for payouts of less than $100 that are deducted from gross gaming revenue? Cage MICS #46 46. If so designed, does the system produce documentation to support bank accountability, if the promotional cash payout is less than $100 and is not deducted from gross gaming revenue? Cage MICS #47 47. If so designed, does the system produce a listing on at least a monthly basis of all casino accounts receivable, including the names of patrons and current balances, for active, inactive, settled or written-off accounts? Cage MICS #49 Note: A listing of written-off items, i.e., worthless items at the time of write-off, and another listing of payments on items previously written-off are acceptable. 48. If so designed, on a monthly basis does the system correctly calculate the collection percentage, as follows: (a) The total of collections in areas other than the pit; (b) Divided by the sum of: 1) Pit marker credits, and 2) Cage credit issues? Cage MICS #54 49. If so designed, does the system produce appropriate accountability documentation so that marker issue and payment slips can be footed and totals can be traced to system documentation? Cage MICS #63b 02/17/06 Page 6 of 12 American LegalNet, Inc. www.USCourtForms.com NEVADA GAMING CONTROL BOARD ASSOCIATED EQUIPMENT REVIEW CHECKLIST CAGE AND CREDIT SYSTEMS Manufacturer: Review Date(s): System: Auditors’ Initials and Date Auditor(s): Version: Account #: Project #: Pass 50. Comments Additionally, and If so designed, for each branch office does the system indicate the total dollar amount of cash deposits and payments on credit instruments handled during the previous fiscal year? Cage MICS #73 52. N/A If so designed, does the system maintain a current list indicating the location of branch offices that receive payments on credit instruments along with the date the branch was opened and closed, if applicable? Also does the list indicate the name of the branch office manager, address, and telephone number? Cage MICS #73 51. Fail If so designed, does the system accurately maintain the following documents for branch offices: (a) A monthly log of payments received on credit instruments that includes the patron’s name on account to which the payment is being applied, the name of individual making the payment (if different than the patron), date of payment, dollar amount of payment, and nature of payment (e.g., cash, check)? (b) A monthly log of all funds deposited and withdrawn that includes the patron’s name, date of deposit/withdrawal, dollar amount of deposit/withdrawal, nature of deposit (e.g., cash, check) and withdrawal (e.g., cash, marker payment)? (c) A monthly record of currency exchange rate gains and losses and money changer fees in conjunction with a patron’s payment on credit instruments that includes the patron’s name, date of receipt, and dollar amount of payment? Note: The money changer fees paid by the patron are included in the dollar amount of collections reported on the NGC tax returns. Additionally, the dollar amount of collections reported on the NGC tax returns should not be adjusted for the currency exchange rate gain or loss in conjunction with a patron’s payment. Cage MICS #74 53. If so designed, is a report maintained for each branch office, marketing representative, and/or independent agent (if not associated with a branch office) receiving payments on credit instruments that correctly includes the following: (a) Total dollar amount of credit issuances (pit and cage) by month for patrons assigned to the branch office, marketing representative or independent agent? (b) Total dollar amount of payments received in the month of the related credit issuance and for each subsequent month thereafter until the balance is collected, written off or settled? (c) Total dollar amount of settlements and write-offs in the month of the related credit issuance and for each subsequent month? Cage MICS #75 TEST OF TRANSACTIONS Setup should include a cage window and a main banker window. Terminals should be setup 02/17/06 Page 7 of 12 American LegalNet, Inc. www.USCourtForms.com NEVADA GAMING CONTROL BOARD ASSOCIATED EQUIPMENT REVIEW CHECKLIST CAGE AND CREDIT SYSTEMS Manufacturer: Review Date(s): System: Auditors’ Initials and Date Auditor(s): Version: Account #: Project #: Pass Fail N/A Comments separately to readily identify the area in which the transactions are being generated from. Users should be set up to simulate a cage cashier, main bank cashier, auditor, cage supervisor and other users as would be needed. Access levels should be appropriately set to verify transactions which may need overrides. Transactions should take place over a minimum period of 3 days and should include at least 2 shifts per day. Several patron accounts with front money and credit lines should be set up prior to the start of testing. Prior to testing starting reports should be generated. Note 1: If the system performs table games, card games and cage and credit functions testing of all should be performed at the same time. Pit Transactions Transactions should be rotated among the different tables, shifts and days. Voided transactions should either be kept to a minimum or not performed at all on the first day. 54. Issue pit markers using front money players and credit players. 55. Issue a pit marker for a patron without enough credit. Does the system prevent this transaction? 56. Issue a pit marker for a patron without enough front money. Does the system prevent this transaction? 57. Void markers. 58. Make partial payments on markers and issue replacement markers. 59. Make a partial payment and then void the payment. 60. Make marker payments using various types of payment types: a. Front money (CDW’s) b. Cash c. Chips 61. Apply one payment to several markers for the same patron. Note: Not all systems are capable of doing this. 62. Make marker payments using various types of payment types and then void the payment: a. Front money (CDW’s) b. Cash c. Chips Verify the patron’s available line of credit decreases and then increases. 63. Individually transfer a marker to the cage. 64. Initiate a mass marker transfer, void the transfer and then make a payment on one of the markers. 65. Perform a mass marker transfer. 02/17/06 Page 8 of 12 American LegalNet, Inc. www.USCourtForms.com NEVADA GAMING CONTROL BOARD ASSOCIATED EQUIPMENT REVIEW CHECKLIST CAGE AND CREDIT SYSTEMS Manufacturer: Review Date(s): System: Auditors’ Initials and Date Auditor(s): Version: Account #: Project #: Pass Fail N/A Comments Cage Transactions 66. Issue cage markers for patrons with credit. 67. Issue cage markers for patrons with front money. 68. Issue a cage marker for a patron without enough credit. Does the system prevent this transaction? 69. Issue a cage marker for a patron without enough front money. Does the system prevent this transaction? 70. Void markers issued on credit players and front money players. 71. Make partial payments on markers and issue replacement markers. 72. Make a partial payment and then void the payment. 73. Make marker payments using various types of payment types: a. Front money (CDW’s) b. Cash c. Chips d. Other 74. Apply one payment to several markers for the same patron. Note: Not all systems are capable of doing this. 75. Make marker payments using various types of payment types and then void the payment: a. Front money (CDW’s) b. Cash c. Chips Verify the patron’s available line of credit decreases and then increases. 76. Issue credit lines to several patrons. 77. Deposit front money for several patrons. 78. Void a front money deposit. 79. Try to void a marker currently located in the pit from the cage. 80. Try to void a marker issued in the pit from a previous day that is now in the cage accountability. 81. Make partial payments on markers using various payment types: a. Front money b. Cash c. Chips 82. Make full and partial payments on pit markers issued on the current day. 83. Make full and partial payments on pit markers from a 02/17/06 Page 9 of 12 American LegalNet, Inc. www.USCourtForms.com NEVADA GAMING CONTROL BOARD ASSOCIATED EQUIPMENT REVIEW CHECKLIST CAGE AND CREDIT SYSTEMS Manufacturer: Review Date(s): System: Auditors’ Initials and Date Auditor(s): Version: Account #: Project #: Pass Fail N/A Comments previous day. 84. Make a payment on a replacement marker. 85. Void a partial payment and the replacement marker. 86. Make full and partial payments on window markers issued on a previous day. 87. Withdraw front money. 88. Withdraw front money with a different type than what was placed on deposit. Note: If the system documents the type of deposit or withdrawal, then the system must allow for situations when the deposit type is different than the withdrawal type (i.e. When chips are placed on deposit as verified winnings and it is later withdrawn as a check). 89. Attempt to withdraw front money with different denominations and number of bills than was placed on deposit. Note: If the system documents the number of bills and denominations deposited and withdrawn then it must allow a user to enter exactly what was returned to the patron. 90. Void a front money withdrawal. 91. Cash checks. 92. Perform a deposit for checks and markers. 93. Early clear a check and marker. 94. Buy back (redeem) a check as a patron would repurchase his/her own check. 95. Complete a foreign money exchange. 96. Deposit and withdraw foreign money. Back Office Accounting 97. Void and/or alter the following transactions from accounting: a. markers issues b. redemption marker issued c. marker payments d. partial marker payments e. front money deposits f. front money withdrawals Note: The system is not required to complete these transactions. However, if it does the change must be documented on an exception report. 98. Add manual markers from accounting. 99. Void manual marker. 100. Adjust the drop and the closing table bankroll. 02/17/06 Page 10 of 12 American LegalNet, Inc. www.USCourtForms.com NEVADA GAMING CONTROL BOARD ASSOCIATED EQUIPMENT REVIEW CHECKLIST CAGE AND CREDIT SYSTEMS Manufacturer: Review Date(s): System: Auditors’ Initials and Date Auditor(s): Version: Account #: Project #: Pass 101. 102. Comments Do exception reports document all adjustments and voided activity? 104. N/A Can changes be made to any transactions past the posting of the period (end of day)? 103. Fail Try to add a manual marker for an amount greater than the patron’s credit line. If collections comments are maintained in the system are the dates and comments unalterable? Returns and Write-Offs Complete the following steps over a 3 day period. Use an established base of issued markers and cashed checks from which to perform transactions. If transactions need a day to lapse prior to performing additional transactions a 4th day may be required to establish a base of returned markers and checks. Prior to completing the following transactions generate all reports (i.e. marker aging reports, marker deposit reports, returned item aging reports, write-off aging report.) as it may be helpful to generate before and after reports to track the transactions. 105. Deposit 30 or more markers and checks. Note: On the first day of testing 50 markers and checks should be deposited since these will be used to generate future return transactions. 106. Using the deposit information return 20 markers and checks. 107. Post partial payments and full payments to returned items (including checks). 108. Post additional partial payments to returned items that had payments posted on a previous day. 109. On the second day redeposit an item that was previously returned. 110. Void a partial and a full payment on returned items. 111. Write-off several of the following items: a) b) c) d) Returned marker with no payments posted. Returned marker with a partial payment posted. Returned check with no payments posted. Returned check with a partial payment posted. 112. Post full and partial payments to written-off items. Be sure to post payments to items written off on previous days. 113. Early clear a deposit. 114. Void a marker in deposit status. 115. Reverse an item (change the status) of an item that 02/17/06 Page 11 of 12 American LegalNet, Inc. www.USCourtForms.com NEVADA GAMING CONTROL BOARD ASSOCIATED EQUIPMENT REVIEW CHECKLIST CAGE AND CREDIT SYSTEMS Manufacturer: Review Date(s): System: Auditors’ Initials and Date Auditor(s): Version: Account #: Project #: Pass Fail N/A Comments was written off. 116. Perform cage and table games department end-ofshift procedures. (Close departments at different times) 117. Perform end-of-day procedures. (Close departments at different times) 118. Trace individual transactions previously tested to their appropriate reports. 119. Foot and cross foot all reports and trace information listed on each subsidiary report to the recap/reconciliation reports. 120. Verify the “exception activity” performed was posted to the exception reports. 02/17/06 Page 12 of 12 American LegalNet, Inc. www.USCourtForms.com