Network Security System Case Study

(1) At least 60 days prior to commencing operations, MGMS shall submit to the Commission its proposed minimum system of internal procedures and administrative and accounting controls (internal controls) in accordance with 205 CMR 138.02(4). An Operations Certificate shall not be issued to MGMS for the commencement of gaming operations in accordance with 205 CMR until the submission is approved in accordance with 205 CMR 138.02(2). The Commission or its designee may perform any inspection necessary in order to determine conformance with the approved internal controls.

(2) The Commission shall refer the proposal submitted in accordance with 205 CMR 138.02(1) to the Executive Director who shall review the submission for compliance with M.G.L. c.23K, 205 CMR 138.00
(g) A plan to ensure compliance with 205 CMR 140.00: Gross Gaming Revenue and Tax Remittance and Reporting.
(h) All applicable policies and procedures required pursuant to 205 CMR 138.04 through 138.70.
(i) A certification by MGMS's chief legal officer that the submitted procedures conform to M.G.L. c. 23K, 205 CMR 138.00, and any applicable regulations referenced therein; and
(j) A certification by MGMS's chief financial officer that the submitted procedures provide adequate and effective controls, establish a consistent overall system of internal procedures and administrative and accounting controls, and conform to generally accepted accounting principles and 205 CMR.
(5) Nothing in 205 CMR 138.00 shall be interpreted so as to limit MGMS's use of technology, provided that, if MGMS intends to utilize any new technology not identified in its initial proposal, it shall submit the changes to its system of internal controls to incorporate the use of any such new technology to the Commission which shall refer the proposed change to the Executive Director who shall review the proposal in accordance with 205 CMR 138.02(3).