Section 68IAC1-12-4. Coupon accounting procedures and distribution

   (a) At least two (2) departments must be responsible for administering a coupon-based complimentary play program. One (1) department shall be responsible for storing the coupons, and the other department shall be responsible for issuing the coupons.

  (b) Coupons received from a vendor shall be opened and examined by at least two (2) individuals from different departments. Deviations in the coupons ordered and coupons received shall be:

(1) recorded in compliance with subsection (c); and

(2) reported immediately to the appropriate supervisor.

  (c) The casino licensee shall maintain a coupon control ledger on forms approved by the commission. The coupon control ledger shall contain, at a minimum, the following information:

(1) The date the coupons were received.

(2) The type and quantity of coupons received.

(3) The beginning serial number of the coupons received.

(4) The ending serial number of the coupons received.

(5) The purchase order number or requisition number for the coupons received.

(6) The signatures and occupational license numbers of the individuals who examined the coupons upon receipt of the coupons.

(7) The date the coupons were issued to the distribution department.

(8) The beginning serial number of the coupons issued to the distribution department.

(9) The ending serial number of the coupons issued to the distribution department.

(10) The number and quantity of coupons issued to the distribution department.

(11) The balance of unissued coupons on hand.

(12) The name, title, occupational license number, and signature of the representative issuing the coupons.

(13) The name, title, occupational license number, and signature of the representative receiving the issued coupons.

(14) A record of coupons that are distributed to patrons.

(15) A record and explanation of any deviations noted.

  (d) The department responsible for distributing the coupons shall maintain a daily coupon reconciliation form. One (1) daily coupon reconciliation form shall be completed to account for the individuals responsible for distributing coupons to patrons. The daily coupon reconciliation form shall contain, at a minimum, the following information:

(1) The date.

(2) The type of coupon being issued.

(3) The beginning and ending serial numbers of the coupons the individual has to distribute to patrons.

(4) The quantity of coupons the individual has to distribute to patrons.

(5) The total number of coupons the individual distributed to patrons.

(6) The beginning and ending serial numbers of coupons not distributed to patrons.

(7) The total number of coupons not distributed to patrons.

(8) The:

(A) serial numbers of coupons that were voided; and

(B) reason the coupons were voided.

(9) The name, title, occupational license number, and signature of the individual distributing the coupons to patrons and completing the form.

(10) The name, title, occupational license number, and signature of the supervisor.

(11) Variations discovered and an explanation of those variations.

  (e) The internal control procedures concerning a coupon-based complimentary play program shall include, at a minimum, the following information:

(1) The departments that will be responsible for administering the program.

(2) The security measures that will be taken with respect to the coupons, including, but not limited to, the manner in which:

(A) coupons will be ordered;

(B) coupons will be inventoried upon receipt by the casino licensee;

(C) coupons will be stored, and the individuals who will have access to the coupons;

(D) discrepancies will be handled; and

(E) coupons will be voided.

(3) The department or departments that will be responsible for administering the program.

(4) The manner in which the coupons will be distributed.

(5) The schedule for conducting routine inventories of active unissued coupons. The inventory shall be conducted monthly by at least two (2) individuals from separate departments. The results of the inventory shall be recorded in the coupon control ledger.

(6) The manner in which:

(A) coupons will be removed from the inventory, recorded, and voided once the coupons become inactive; and

(B) the department responsible for distributing the coupons can requisition coupons from the department responsible for storing the coupons.

(7) The maximum number of days in advance of an event that coupons can be requisitioned by the department responsible for issuing the coupons. The requisition document shall contain, at a minimum, the following information:

(A) The date the requisition is prepared.

(B) The day and date for which the coupons are needed.

(C) The type or types of coupons that are requested.

(D) The number of coupons required.

(E) The name, title, and occupational license number of the individual completing the requisition.

(F) The name, title, occupational license number, and signature of the supervisor authorizing the requisition.

(8) The following information shall be completed by the department responsible for storing the coupons prior to the coupons being given to the department responsible for distributing the coupons:

(A) The name, title, occupational license number, and signature of the representative filling the order.

(B) The beginning serial number of the coupons issued.

(C) The ending serial number of coupons issued.

(D) The total number of and type of coupons issued.

(E) The name, title, occupational license number, and signature of the supervisor.

(F) A record and explanation of coupons that were voided due to discrepancies.

The information in clauses (B) through (D) shall be entered in the coupon control ledger.

(9) The manner in which the coupons will be issued. Coupons shall be stamped with the date of issuance.

(10) The location of the locked cabinet in which the coupons will be stored prior to the distribution of the coupons.

(11) Coupons that are distributed shall be entered in the coupon control ledger.

(12) The manner in which:

(A) coupons may be redeemed for play;

(B) coupons redeemed by patrons will be canceled;

(C) coupons distributed, coupons not distributed, and coupons issued will be reconciled;

(D) coupons that have been issued, but not distributed to patrons in the appropriate time frame will be voided and reconciled; and

(E) a dealer or cage employee shall receive and account for coupons redeemed by patrons.

(Indiana Gaming Commission; 68 IAC 1-12-4; filed Jul 18, 1996, 8:55 a.m.: 19 IR 3297; readopted filed Oct 15, 2001, 4:34 p.m.: 25 IR 898; readopted filed Sep 14, 2007, 1:40 p.m.: 20071003-IR-068070354RFA; filed Dec 6, 2012, 2:32 p.m.: 20130102-IR-068110786FRA; errata filed Jan 10, 2013, 2:54 p.m.: 20130130-IR-068110786ACA; readopted filed Nov 26, 2013, 3:58 p.m.: 20131225-IR-068130354RFA)