(A) "Manual payout" means any payout not paid directly from electronic gaming equipment or a table game and any taxable jackpot.
(B) Each casino operator's internal controls shall detail the procedures for paying manual payouts. The controls shall include the following:
(1) Procedures for verification and documentation of the manual payout by a licensed employee of the respective department, or requirements for detailed information on payout documents that are generated by slot management systems;
(2) Procedures for submission of a manual payout two-part form to the cage;
(3) Procedures for processing system overrides or adjustments;
(4) Procedures for completing and filing required tax forms;
(5) Procedures for checking the identity of patrons winning taxable payouts against the intercept database;
(6) Procedures to ensure that the patron signs a manual payout verification form acknowledging the amount to be paid and receives a copy of the signed form;
(7) Procedures to ensure that a supervisor verifies and signs off on manual payouts over ten thousand dollars;.
(8) Notification of the surveillance department for manual payouts over ten thousand dollars;
(9) Procedures for providing security escorts for patrons receiving manual payouts;
(10) Procedures for the daily review of all manual payouts from electronic gaming equipment. The review shall consist of a comparison of the electronic gaming equipment's recorded manual payout meter with the actual amount paid for each manual payout; and
(11) Procedures for documenting, investigating, and resolving inconsistencies encountered while reviewing manual payouts from electronic gaming equipment. The procedures shall include, but are not limited to:
(a) The variance threshold at which an investigation is necessary. The commission shall be notified of variances requiring investigation within one week of the variance discovery;
(b) The procedures for conducting and documenting the investigation; and
(c) Notification to the commission of the investigation results upon completion;
(C) A casino operator shall not offer games that offer annuity or merchandise payouts unless otherwise approved by the executive director or the executive director's designee.