§ 543.13 What are the minimum internal control standards for complimentary services or items?

(a) Supervision. Supervision must be provided as needed for approval of complimentary services by an agent(s) with authority equal to or greater than those being supervised. (b) Complimentary services or items. Controls must be established and procedures implemented for complimentary services or items that address the following: (1) Agents authorized to approve the issuance of complimentary services or items, including levels of authorization; (2) Limits and conditions on the approval and issuance of complimentary services or items; (3) Making and documenting changes to conditions or limits on the approval and issuance of complimentary services or items; (4) Documenting and recording the authorization, issuance, and redemption of complimentary services or items, including cash and non-cash gifts; (i) Records must include the following for all complimentary items and services equal to or exceeding an amount established by the gaming operation and approved by the TGRA: (A) Name of patron who received the complimentary service or item; (B) Name(s) of issuer(s) of the complimentary service or item; (C) The actual cash value of the complimentary service or item; (D) The type of complimentary service or item (i.e., food, beverage); and (E) Date the complimentary service or item was issued. (ii) [Reserved] (c) Complimentary services and items records must be summarized and reviewed for proper authorization and compliance with established authorization thresholds. (1) A detailed reporting of complimentary services or items transactions that meet an established threshold approved by the TGRA must be prepared at least monthly. (2) The detailed report must be forwarded to management for review. (d) Variances. The operation must establish, as approved by the TGRA, the threshold level at which a variance must be reviewed to determine the cause. Any such review must be documented.