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01/10/2002 09:55
<br />6516363070
<br />Minnesota Lawful Ga►nLlfnj
<br />Internal Controls For
<br />instructions: Review the internal:d
<br />Organization Name
<br />North Suburban Youth Voutid
<br />'lt
<br />ESSENTIAL BUSINESS D
<br />PAGE 03
<br />Page 1 of 3
<br />G201. ' '.; 4/99
<br />Odirements and responsibilities, complete page-4, and sign on page 3.
<br />• License Number
<br />A•01485 • •
<br />•peveloping.Internal,Cgtl,
<br />Your organization* ultimately:regp.,
<br />actions of your employees. The.:7
<br />responsibility when developingyoUr
<br />if they are property developed; imply;
<br />your Gainbiing•Operation
<br />it doveieping and using proper internal controls, and'is responsible for the
<br />form will' help your organization identify key areas of concern and •
<br />'W' tensiveinte 'rrtal centre's (operations). Yourintemal controls will oniywork
<br />$ 2nd maintained:: •
<br />Gambling•Manager Respon._, J
<br />The gambling manager's the person\ :F
<br />the day -to -day activities of 'an'
<br />:operation. The gambling manager'$ v
<br />gambling activity, and the persohne,i
<br />operation (including all essisterit;`gatn',
<br />.any).
<br />• Board rule States that a gambllii
<br />Include, but are notliniitedto, ttk
<br />1. •Supervising, hitng, firing; and'd dchl,
<br />• • employees.
<br />• 2., Determining the prdductto'.be.Oil.
<br />play.
<br />3. Reviewing and monitoring !the:.con
<br />4. Venlying all receipts and disburstf
<br />5: VertlyIng all inventory.. •• • ;
<br />6: Supervising all licensing and:regid,
<br />7. 'Assuring thatthe organization1S1h pq
<br />lawful . gambling statutes'and rulebler
<br />5. Assuring that illegal gambling'is fide
<br />'perrnitted premises.
<br />The gambling manager must also; =e%1s
<br />reports are propedyflled with.the Gag'fb
<br />the Department of Revenue, the:1R5y1,ti, i
<br />local unitof government. •
<br />�etn rrie of
<br />nab
<br />�'$ gambling
<br />,„ all of the
<br />rSrttplp .run the
<br />tYi.Ctg' ;manager, if
<br />er.s;ditties,
<br />",iftrg duties:
<br />1t J�.`:alt gambling
<br />add put Into
<br />ames. •
<br />,f.
<br />prdttulreinents.:.
<br />„ lancewith all
<br />pid'4 tted at any,:
<br />rtttat rmqulred
<br />entrol.Board; •
<br />trequired; the',
<br />Assistant Gambling MOO 4.
<br />The assistant', gambling mane
<br />responsible for either: .
<br />supervising, hiring, firing;•:a_ (i
<br />• gambling employees (duty.iru Mi
<br />• OR •
<br />• performing three. or mole; of. 0
<br />'above under "Gambling Matte,
<br />ties."
<br />One or more assistant ganiblikj1
<br />' employed if each assistant gsmttlirlg
<br />• Is directly supervised bythe.tai
<br />• is.anactive Member or :employ
<br />lion; and
<br />• is not an assistant gambling:rti ;l
<br />organization, except in a II*
<br />• defined end. rest4cted in; Gann
<br />rules, .
<br />rinal) `•
<br />t '!.
<br />can .be
<br />Alining all'
<br />above);
<br />througli.8 I.
<br />'eponsibili
<br />11.1.1,4*147 13
<br />„pen •
<br />rib manager, •
<br />itfeiotgenlza-
<br />gQr;<pr;8hother •
<br />ngo,hall, es '
<br />s9r?t'roi Board
<br />Gambling Manager and CEO Joint
<br />Resppnsibilitles ' •
<br />.T65;0680 1)0 CEO and gambling managermust establish,
<br />implement, and have availablefor review a written system
<br />for the following:
<br />Acaaunting coritrots
<br />'Procedure9'.and accountabntty. for inventory control,
<br />• opening andctosinggames, and auditing closed games.
<br />+• : Recording, counting,' and depositing 'funds from
<br />gambling,
<br />•SebUfity of gambling funds and equipment. '
<br />.. Expentliturenf gambling proceeds for lawful purposes
<br />and allowable. expenses as approved by the
<br />organization's membership.
<br />Administrative controls
<br />• Develop administrative controls as' part of the
<br />• •, organization's • business plan, • showing how the
<br />,.organization is structured and who Is responsible for
<br />what. speci.
<br />• Writs a fic Job description for each employee.or
<br />volunteer. '
<br />•
<br />Samples lob Description. A Job description for a pull -
<br />'tab'seller might contain these duties:
<br />• • Count and verify starting cash. , .
<br />• 'Post the flare (putt- tab)withthecorrectserial number.
<br />• Postthe house rules. .
<br />Piet fhe entire deal into a receptacle other than the
<br />container in'which the deal was received..
<br />Do not provide any Insider information to. customers.
<br />Check serial number on winning tickets to the game
<br />tiaing,played. If the serial numbers do not thatch, do
<br />not pay'the winner,
<br />Fill flail prize receiptforms completely and accurately.
<br />for,' winners valued at $50 or greater.
<br />Deface and retain all winning pull -tab rickets.
<br />Remove arid' retain any unsold and defective tickets.
<br />Count total cash in the cash clrawer, separating the
<br />normarstarting bank from the riet balance.
<br />•Remove receptacles and store them in a secure area
<br />•atthe close of the day, or propery secure receptacles.
<br />Deposit and record net balance cash or secure it until
<br />it pan be deposited :according to 'organization deposit
<br />.. and *lathy. procedures. • . ,
<br />It is recommended that the employee (paid.or volunteer)
<br />sign thrall job description, ensuring that they are familiar
<br />'with'.the duties listed.
<br />•
<br />•
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