A. Prescribe minimum procedures for the safeguarding of a gaming operation’s assets and revenues, including recording of cash and evidence of indebtedness, and mandatory count procedures. Such rules shall establish a controlled environment, accounting system, and control procedures that safeguard the assets of the gaming operation, ensure that operating transactions are properly recorded, promote operational efficiency, and encourage adherence to prescribed policies;

B. Prescribe minimum reporting requirements to the Commission;

C. Provide for the adoption and use of internal audits conducted;

D. Formulate a uniform regulation of accounts and accounting classifications to ensure the consistency, comparability and effective disclosure of financial information. Such a regulation shall require that records be retained that reflect statistical drop (amount of cash wagered by patrons), statistical win (amount of cash won by the gaming operation), and the percentage of statistical win to statistical drop, or provide similar information for each type of game in each gaming operation;

E. Prescribe the intervals at which such information shall be furnished;

F. Provide for the maintenance of documentation, (i.e., checklists, programs, reports, etc.), to evidence all internal work performed as it relates to the requirements of this section; and

G. Provide that all financial statements and documentation referred to in this section be maintained for a minimum of five years. ONCA 07-09, eff. Dec. 8, 2006; ONCA 10-73, eff. Oct. 5, 2010.