11.1 Powers and Duties
(a) The EGS Section of the Office of Field Audit shall act at the direction of the Commission pursuant to the authority granted to the Commission under Act 1151 of 2005. It is recognized that duties regarding the collection and administration of the 18% privilege fee are delegated by Act 1151 of 2005 to the Director of the Department of Finance and Administration. It is also recognized that duties regarding the collection and administration of other state tax laws are likewise delegated to the Director of DFA. In the course of fulfilling its duties under this rule, the EGS section shall exercise the following powers, duties and responsibilities:
i. Audit income received by a Gaming Operator from EGS.
ii. Review the operation, financial data and program information relating to EGS through a central computer that will allow the EGS Section to:
(1) Audit the gaming operation of a Gaming Operator.
(2) Monitor wagering patterns, payouts, privilege fee payments and other matters related to the payment of the 18% privilege fee or any other state tax administered by the Arkansas Department of Finance and Administration.
iii. Require a Gaming Operator to maintain specific records and submit any information, records, or reports required for the administration of the 18% privilege fee or other state taxes. The EGS Section may also make recommendations to the Commission that a Gaming Operator be required to maintain specified records and submit information, records or reports required under Act 1151, and these regulations as determined by the Commission to be necessary for the proper implementation and enforcement of those provisions of Act 1151 unrelated to the collection of the 18% privilege fee or other state taxes.
iv. The EGS Section of the Office of Field Audit shall investigate, audit or review other operations of the Franchise Holder unrelated to the collection of the 18% privilege fee or other state taxes, as directed by the Commission to fulfill the Commission’s responsibilities under Act 1151 of 2005. The Commission shall direct and supervise the EGS Section of the Office of Field Audit in exercising the statutory duties of the Commission as authorized under Act 1151 of 2005 and these regulations, except with regard to activities of the EGS Section related to the collection and administration of the 18% privilege fee or other state taxes.
v. In addition to the duties related to collection of the 18% privilege fee on net gaming revenues, all day to day operational duties related to enforcement of the electronic gaming regulations adopted by the Commission shall be conducted by the Department of Finance and Administration, Office of Field Audit, Electronic Gaming Section under authority of a resolution duly adopted by the Arkansas Racing Commission as recorded in the minutes of the ARC delegating such authority. Any and all subsequent limitations of such regulation shall be made in the form of a Commission Resolution.
11.2 Additional Responsibilities
(a) The EGS Section of the Office of Field Audit shall have unrestricted access to the gaming floor and facility at all times and shall require that each Franchise Holder strictly comply with Act 1151 and the Commission’s rules and regulations relating to the operation of EGS. The EGS Section shall:
i. Inspect and examine facilities where EGS are offered for play.
ii. Inspect EGS and any other equipment or supplies used in conjunction with or in any way related to EGS.
iii. Collect any assessments, fees, penalties or other charges arising from the operation of EGS for which a Gaming Operator is liable to the State of Arkansas.
iv. Receive and investigate complaints concerning the operation of EGS by Gaming Operators. Complaints that cannot be resolved shall be forwarded by the EGS Section to the Commission for review and adjudication by the Commission.