---
kind: "section"
citation: "25 C.F.R. § 543.14"
title: "25"
number: "543.14"
heading: "What are the minimum internal control standards for patron deposit accounts and cashless systems?"
url: "https://uscodex.org/cfr/25/543.14"
---

# §543.14. What are the minimum internal control standards for patron deposit accounts and cashless systems?

- (a) **Supervision.** Supervision must be provided as needed for patron deposit accounts and cashless systems by an agent(s) with authority equal to or greater than those being supervised.
- (b) **Patron deposit accounts and cashless systems.**
  - (1) **Smart cards cannot maintain the only source of account data.**
  - (2) **Establishment of patron deposit accounts.** The following standards apply when a patron establishes an account.
    - (i) The patron must appear at the gaming operation in person, at a designated area of accountability, and present valid government issued picture identification; and
    - (ii) An agent must examine the patron's identification and record the following information:
      - (A) Type, number, and expiration date of the identification;
      - (B) Patron's name;
      - (C) A unique account identifier;
      - (D) Date the account was opened; and
      - (E) **The agent's name.**
  - (3) The patron must sign the account documentation before the agent may activate the account.
  - (4) The agent or cashless system must provide the patron deposit account holder with a secure method of access.
- (c) **Patron deposits, withdrawals and adjustments.**
  - (1) Prior to the patron making a deposit or withdrawal from a patron deposit account, the agent or cashless system must verify the patron deposit account, the patron identity, and availability of funds. A personal identification number (PIN) is an acceptable form of verifying identification.
  - (2) Adjustments made to the patron deposit accounts must be performed by an agent.
  - (3) When a deposit, withdrawal, or adjustment is processed by an agent, a transaction record must be created containing the following information:
    - (i) Same document number on all copies;
    - (ii) Type of transaction, (deposit, withdrawal, or adjustment);
    - (iii) Name or other identifier of the patron;
    - (iv) The unique account identifier;
    - (v) Patron signature for withdrawals, unless a secured method of access is utilized;
    - (vi) For adjustments to the account, the reason for the adjustment;
    - (vii) Date and time of transaction;
    - (viii) Amount of transaction;
    - (ix) Nature of deposit, withdrawal, or adjustment (cash, check, chips); and
    - (x) **Signature of the agent processing the transaction.**
  - (4) When a patron deposits or withdraws funds from a patron deposit account electronically, the following must be recorded:
    - (i) Date and time of transaction;
    - (ii) Location (player interface, kiosk);
    - (iii) Type of transaction (deposit, withdrawal);
    - (iv) Amount of transaction; and
    - (v) **The unique account identifier.**
  - (5) Patron deposit account transaction records must be available to the patron upon reasonable request.
  - (6) If electronic funds transfers are made to or from a gaming operation bank account for patron deposit account funds, the bank account must be dedicated and may not be used for any other types of transactions.
- (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.