§ 811a.9. Required reports; reconciliation.
(a) An interactive gaming system shall be designed to generate reports as specified by the Board that must include, at a minimum, all of the following:
(1) The report title.
(2) The version number of the current system software and report definition.
(3) The date or time period of activity, or description as of a point in time.
(4) The date and time the report was generated.
(5) Page numbering, indicating the current page and total number of pages.
(6) Subtotals and grand totals as required by the Department.
(7) A description of any filters applied to the data presented in the document.
(8) Column and row titles, if applicable.
(9) The name of the interactive gaming certificate- holder or interactive gaming operator.
(10) A reconciliation of all relevant data contained therein, if applicable.
(b) All required reports must be generated by the interactive gaming system, even if the period specified contains no data to be presented. The report generated must indicate all required information and contain an indication of ‘‘No Activity’’ or similar message if no data appears for the period specified.
(c) An interactive gaming system must provide a mechanism to export the data generated for any report to a format approved by the Board.
(d) An interactive gaming system must generate all of the following daily reports, at a minimum, for each gaming day to calculate the taxable revenue:
(1) A Player Account Summary Report, which must include transaction information for each player account and test account for all of the following categories:
(i) Beginning balance.
(ii) Total amount of deposits.
(iii) Total amount of noncashable bonuses deposited.
(iv) Total amount of noncashable bonuses wagered by game type (sports, slots and tables).
(v) Total amount of noncashable bonuses expired.
(vi) Total amount of transfers to games by game type (sports, slots and tables).
(vii) Total amount of transfers from games by game type (sports, slots and tables).
(viii) Total amount of withdrawals.
(ix) Total amount of funds on game at the beginning of the gaming day (the amount of pending wagers at the end of the prior gaming day).
(x) Total amount of funds on game at the end of the gaming day (the amount of pending wagers plus funds transferred to a game but not yet wagered).
(xi) Win or loss, calculated as the ending funds on games less the beginning funds on game.
(xii) Ending balance.
(xiii) Any other information that may be required by the Board.
(2) A Wagering Summary Report, which must include all of the following by authorized game and poker variation, as applicable:
(i) Total amounts wagered.
(ii) Total amounts won.
(iii) Total tournament entry or participation fees.
(iv) Rake or vigorish.
(v) Total amounts of guaranteed funds paid to players.
(vi) Total amounts due to or from an interactive gaming network.
(vii) Win or loss calculated as the net of the total amounts wagered and total amounts won plus tournament entry fees, rake or vigorish, guaranteed funds and amounts due to or from an interactive gaming network.
(viii) Any other information that may be required by the Board.
(3) A noncashable Promotional Account Balance Report, which must include the ending noncashable promotional balance in each player account.
(e) An interactive gaming network must generate the following daily reports for each participating interactive gaming certificate holder or interactive gaming operator, at a minimum, for each gaming day to reconcile the daily gross interactive gaming revenue:
(1) A System Player Account Summary Report, which must include all of the following transaction information for each player account:
(i) Player identification number.
(ii) Total amount of transfers to games.
(iii) Total amount of transfers from games.
(iv) Win or loss statistics.
(v) Total amount of rake.
(vi) Total amount of entry fees.
(2) A System Wagering Summary Report, which must include all of the following game activity by authorized game or poker variation:
(i) Total amounts wagered.
(ii) Total amounts won.
(iii) Total tournament entry or participation fees.
(iv) Rake or vigorish.
(v) Total amounts of guaranteed funds paid to players.
(vi) Win or loss statistics, calculated as the net of the total amounts wagered and total amounts won plus tournament entry fees, rake or vigorish, and guaranteed funds.
(f) An interactive gaming certificate holder or interactive gaming operator must utilize the Wagering Summary Report to calculate interactive gross gaming revenue on a daily basis for reporting purposes. In addition, the certificate holder or operator shall do all of the following:
(1) Prepare a Variance Report documenting the win/loss amounts from the Player Account Report and Wagering Summary Report.
(2) Calculate the variance between the two amounts.
(3) Document the reason for the variance.
(4) Report a manual adjustment to increase revenue by the amount of the variance whenever the total of the Player Account Summary Report is greater than the total of the Wagering Summary Report, unless the reason for the variance as documented above is sufficient to support a determination that revenue was properly reported.
(g) Instead of subsection (f), an interactive gaming certificate holder or interactive gaming operator may accumulate the daily Variance Report information on a monthly Variance Report in a manner described in the interactive gaming certificate holder’s or interactive gaming operator’s internal controls.
(h) An interactive gaming system must generate, on a daily basis commencing 2 years after the creation of the first interactive gaming account, a Dormant Account Report, which must list all player accounts including the Pending Wager Account Report that have not had activity for 2 years. The report must include all of the following:
(1) The player name and account number.
(2) The date of the last transaction.
(3) The account balance.
(i) Voids of completed wagering transactions may not occur without Board approval.
(j) An interactive gaming system must generate a Performance Report, which compares the theoretical return to player (RTP) to the actual RTP of each game offered by a gaming system. The report must also provide the total number of rounds of play for each game and shall be generated and reviewed monthly by the interactive gaming certificate holder or interactive gaming operator to evaluate the performance of all games offered to the public. The Performance Report must include the data required by this subsection from the first day interactive gaming was offered to the date of the report.
(k) An interactive gaming system must generate a Player Account Adjustments Report, which shall be reviewed on a daily basis by either the interactive gaming certificate holder or interactive gaming operator to evaluate the legitimacy of player account adjustments. If the daily review is performed by the interactive gaming operator, the interactive gaming certificate holder or interactive gaming operator shall conduct a weekly review of the Player Account Adjustment Reports. Unless otherwise authorized by the Board, the report must, at a minimum, include all of the following:
(1) The player’s name.
(2) An account number.
(3) The date and time of the adjustment.
(4) The person who performed the adjustment.
(5) The reason for the adjustment.
(6) The amount of the adjustment.
(l) An interactive gaming system must generate a report on a weekly basis identifying potential compulsive and problem gamblers, including those players who self-report. The interactive gaming certificate holder or interactive gaming operator shall review the report and document any action taken.
(m) An interactive gaming system must be capable of generating a Pending Transaction Account Report, which must include and separately itemize all pending transactions for each player account, including funds on game and deposits and withdrawals not yet cleared.
(n) An interactive gaming certificate holder or interactive gaming operator shall develop internal controls for performing a daily reconciliation of gross interactive gaming revenue, including a daily reconciliation of the Player Account Summary Report to the Wagering Summary Report, a reconciliation of the Wagering Summary Report to each remote game server, a reconciliation of sports wagering system reports to the wagering Summary Report, and at least a quarterly calculation of the balance required to be maintained pursuant to § 811a.5 (relating to segregation of bank accounts and reserve requirements).
(i) Each report shall be accurate to reconcile and balance on a daily basis.
(ii) Variances shall be investigated and reported to the Board, which must include the amount, cause and remediation plan for corrective action.
Cross References This section cited in 58 Pa. Code § 830a.8 (relating to multiuse computing device gaming accounting and internal controls; required reports); and 58 Pa. Code § 1409a.2 (relating to sports wagering contests, tournaments, pools or other organized events).
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