---
kind: "section"
citation: "25 C.F.R. § 543.13"
title: "25"
number: "543.13"
heading: "What are the minimum internal control standards for complimentary services or items?"
url: "https://uscodex.org/cfr/25/543.13"
---

# §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.

## Notes

### Authority

Authority: 25 U.S.C. 2702(2), 2706(b)(1-4), 2706(b)(10).

### Source

Source: 77 FR 58712, Sept. 21, 2012, unless otherwise noted.