compamy non-keySOX to ER Audits Mapping/Test Plan Control Number Business Process Sub- Process Risk Description Control Objective Control Activity P r e v e n t i v e ( P ) o r D e t e c t i v e ( D ) Control Activity Frequency (D. W. BW. M. Q. A) Risk (H, M, L) Control Owner (Who or Title) Testing Step Performed Sample Size Exception? 1.1 Payroll (PR) Data Entry Payroll changes are valid, properly prepared and authorized Payroll changes are approved by HR HR department head or manager approves all changes (except changes to employee exemptions). All payroll changes are authorized. P BW M HR Director See Payroll Audit - For 10 pay periods (from 1/07-9/07 ). reviewed Personnel/Payroll Transmittal for evidence of HR department head or manager approval. noting no exceptions. 5 no 1.2 Payroll (PR) Data Entry Payroll data are properly recorded Data entry is accurate VeriIication by Payroll that all approved wage adiustments and payroll changes have been accurately entered in the Paychex system. P BW M Jamie Price, Supr. See Payroll Audit - For 10 pay periods (from 1/07-10/07). reviewed Personnel/Payroll Transmittal for evidence of cross-check by someone independent of the data entry. noting no exception. 5 no 1.3 Payroll (PR) Processing Timesheets are not correctly entered in the PR system Data entry is accurate VeriIication by Payroll (by cross-check and initials) that approved manual changes Ior non- exempt hours and salary time sheets are properly entered into Paychex. P BW H Jamie Price, Supr. See Payroll Audit - For 5 pay periods (from 1/07-5/07). reviewed Time Edit Report and Salaried Time Sheets for evidence of cross-check by someone independent of the data entry noting no exceptions. 5 no Reviewed 5 pay periods' Time Edit Report summaries (6/18-7/1. 7/2-7/15. 7/30-8/12. 8/13-8/26. 9/10-9/23) and Salary time sheets for 5 employees for evidence of review noting manual changes on Time Edit Report summaries for non-exempt employees and salary timesheets were approved by department heads and cross-checked by someone independent of the data entry in payroll noting no exception. 5 salary time sheets 5 Time Edit Report no 1.4 Payroll (PR) Reporting Payroll is not accurate, valid, or complete Payroll is accurate, valid, and complete. Payroll department summaries are reviewed Ior accuracy, validity, completeness and reasonableness by department heads (or designee) subsequent to processing. D BW H Jamie Price, Supr. See Payroll Audit - For 10 pay periods (from 1/07-9/07). reviewed Payroll 1ournals for evidence of review by department head noting no exceptions. 5 no 1.5 Payroll (PR) Reporting Payroll is not reasonable and properly recorded Payroll is reasonable. Racetrack Controller prepares the payroll iournal entry. Accountant reviews and approves. P/D M H Racetrack Controller See Payroll Audit - Reviewed 4 payroll journal entries (March-1une) for propriety (by agreeing to supporting documentation) and evidence of review & approval by someone independent of the preparation. noting no exceptions. 2 no 1.55 Payroll (PR) Reporting Payroll is not reasonable and properly recorded Payroll is reasonable. Mktg. Fin. Mgr. prepares the gross payroll allocation iournal entries, which are reviewed and approved by the Racing Controller. P/D M H Racetrack Controller Reviewed 4 Payroll 1ournal Entries for 1une-September for evidence of review and approval by the Racing Controller noting no exception. 4 no 1.6 Payroll (PR) Reporting Payroll is not properly recorded. Payroll-related accounts and vacation accrual properly recorded. Payroll-related accounts (reviewed monthly by the Accountant (as part oI the month-end checklist), with quarterly reconciliations (perIormed by the Accountant) reviewed Ior reasonableness and propriety and approved by Racing Controller. (Vacation accrual D Q H Racing Controller See Payroll Audit - Reviewed 1 payroll reconciliation (1st Qtr) for propriety (by agreeing to supporting documentation & GL). noting review & approval by someone independent of the preparation. noting no exception. 1 no 1.7 Payroll (PR) Rec Payroll payments are not accurate. Payroll payments are accurate. Bank reconciliations are reviewed and approved by someone independent oI the preparation. D M H Accountant (See Cage testwork- 3.33) - Reviewed 4 months' bank reconciliations for propriety (agreement to adequate supporting documentation) and proper approval. noting no exception. (February. March. 1une. 1uly) 4 no 1.75 Payroll (PR) Rec Payroll payments are distributed to existing employees. Payroll payments are not distributed to existing Each employee (or departmental designee) must initial a Iorm evidencing receipt oI their check. P/D BW L Jamie Price, Supr. See Payroll Audit - Reviewed 10 pay periods (1/07 - 9/07) noting receipt of departmental payroll checks were properly evidenced by applicable employees. noting no exception. 5 no 1.8 Payroll (PR) 401K 401K inIormation is not accurate, valid, or complete 401K inIormation is accurate, valid, VP-Finance reviews and approves 401K worksheet Irom Payrolland compares to Paychex 401K report Ior accuracy P BW H VP-Finance See Payroll Audit - Reviewed 8 pay periods' (1/17. 2/14. 3/28. 4/11. 5/23. 6/20.7/18. 8/15) 401K worksheets for accuracy. noting evidence of review by VP-Finance. noting no exception. 4 no 1.9 Payroll (PR) 401K 401K inIormation is not accurate, valid, or complete 401K inIormation is accurate, valid, or complete Payroll Clerk enters amounts Irom spreadsheet into Paychex, and agrees back to spreadsheet. Payroll Supv. reviews and approves. P BW H Jamie Price, Supr. See Payroll Audit - Agreed spreadsheets (see 1.8) to Paychex. noting evidence of Payroll review & approval; no exceptions 4 no 1.10 Payroll (PR) 401K 401K inIormation is not accurate, valid, or complete 401K inIormation is accurate, valid, or complete 401K Report Irom Paychex is agreed to spreadsheet, and entered into WYSTAR`s Track Now spreadsheet; they conIirm batch totals & post balances to the website. D BW M Jamie Price, Supr. See Payroll Audit - Reviewed the same pay periods as above (1.8) for evidence of WYSTAR confirmation noting no exception. 4 no 1.12 Payroll (PR) Corporate Payroll is unreasonable Payroll is reasonable CFO reviews and approves the payroll analysis prepared by the Corp. Controller D M H CFO Reviewed Feb.-May 2007 payroll analysis for reasonableness and evidence of CFO review & approval. noting no exception. 2 no NOTE 2: For segregation of duties review. see flowcharts. NOTE 1: For testing of Restricted Access to applications. and SAS 70 status. see IT testwork. compamy SOX to E Control Number 1.1 1.2 1.3 1.4 1.5 1.55 1.6 1.7 1.75 1.8 1.9 1.10 1.12 Monticello Gaming & Raceway SOX Test Plan - 2008 Control Number Business Process Sub- Process Control Activity Control Activity Frequency (D. W. BW. M. Q. A) Control Owner (Who or Title) Testing Step Performed Sample Size Exception? Initials Date 2.1 Purch/AP MRMI & Racing The A/P Dept. reviews the purchase documentation, noting proper required signatures prior to data entry. D A/P Supr Review payments for MRMI & Racing for proper AP approval. 5 each (MRMI & Racing) per month 2.5 Purch/AP MRMI & Racing The accounting staII and VP oI Finance both review all MRMI expenditures Ior propriety. VP-Finance initials his review. In the absence oI VP-Finance, the Racing Controller, Sr Accountant, or Mktg./Fin. Mgr may initial the Iinal review. D VP-Fin Reviewed MRMI & Racing checks for evidence of review (initials on check stub). 5 each (MRMI & Racing) per month 2.15 Purch/AP MRDC VP-Finance (or Mktg/Fin Mgr.) reviews & approves checks prior to mailing. M VP-Fin Reviewed MRDC checks for evidence of review (initials on check stub). 5/month 1.7, 2.18, 3.33, 4.48, 4.91, Payroll Rec Bank reconciliations are reviewed and approved by someone independent oI the preparation. M Accountant Review bank reconciliations for proper approval (initials). each month 2.17 Purch/AP MRDC Journal entries are independently reviewed and approved by someone independent oI the preparation. M Accountant Review MRDC journal entries for evidence of review and approval by someone independent of the preparation (initials). each month 3.27 Revenue POS/Non- Gaming VGM Accountant reviews & approves the iournal entry aIter posting to the GL. D Accountant Reviewe POS journal entries for evidence of VGM Accountant review & approval. 5/month 3.31 Revenue RV A 2nd VGM Accountant evidences an independent check by reviewing Ior propriety and initialing the Main Bank Rec iournal entry and the VGM iournal entry. M Accountant Review VGM journal entries. noting all contain evidence of VGM Accountant's proper review and approval (initals). 5/month 3.32 Revenue RV VGM Accountant reconciles the Main Bank Reconciliation to the GL. M Accountant Review reconciliations of the Main Bank Reconciliation to the GL for evidence of Accountant's initials. each month 4.46 Mktg Marketing Reimbursem ent Sr. VGM Accountant (or someone independent oI the posting) reviews and approves iournal entries Ior restricted cash receipts and accrual oI 8° oI marketing allowance. D Accountant Review journal entries for proper approval (initials) by someone independent of the posting. 5/month 4.8 AP / Expense- Racing Horsemen's Purses Journal entries Ior purses and interbank transIers are prepared by the Racing Controller and reviewed and approved by someone independent oI the preparation M Accountant Review journal entries for evidence of proper review and approval (initials) by someone independent of the preparation. each month 5.9 F/S Close Depr The VGM Senior Accountant. reviews and approves the depreciation iournal entries prior to posting. M Accountant Review journal entries for evidence of review and approval by VGM Accountant. each month 4.2 AP / Expense Players Club Marketing Dept. reviews and approves any large manual point adiustments on a monthly basis. W Dir - Mktg Review manual point adjustments for proper approval (initials) by someone who does not perform Players Club transactions (Director. etc.) 1 / month 1.3 Payroll (PR) Processing VeriIication by Payroll (by cross-check and initials) that approved manual changes Ior non- exempt hours and salary time sheets are properly entered into Paychex. BW Jamie Price, Supr. Review Time Edit Report and Salaried Time Sheets for evidence of cross- check by someone independent of the data entry (2 initials). 1 dept. / month 1.75 Payroll (PR) Rec Each employee (or departmental designee) must initial a Iorm evidencing receipt oI their check. BW Jamie Price, Supr. Review that receipt of departmental payroll checks were properly evidenced by applicable employees (signatures) 1 / month 1.5 Payroll (PR) Reporting Racing Controller prepares the payroll iournal entry. Accountant reviews and approves. M Racing Controller Review payroll journal entries for evidence (initials) of review & approval by someone independent of the preparation. 1 / month 1.55 Payroll (PR) Reporting Mktg. Fin. Mgr. prepares the gross payroll allocation iournal entries, which are reviewed and approved by the Racing Controller. M Racing Controller Review payroll journal entries for evidence of review and approval (initials) by the Racing Controller. 1 / month Monticello Gaming & Raceway SOX Test Plan - 2008 Control Number Business Process Sub- Process Control Activity Control Activity Frequency (D. W. BW. M. Q. A) Control Owner (Who or Title) Testing Step Performed Sample Size Exception? Initials Date 4.1 AP / Expense Players Club The Racing Controller reviews, approves, and initials the VGM Accountant`s month-end iournal entry recording the expense and liability Ior outstanding redeemable cash points. M Racing Controller Review outstanding redeemable points expense journal entries for evidence of properly review and approval (initials) by the Racing Controller. 1 / month 4.5 AP / Expense- Racing Horsemen's Purses Either the second Assistant to the Racing Controller or the Racing Controller compares the purse totals on the Overnight Sheet to the Purse Summary. AIter conIirming the totals, the Overnight Sheet is initialed. D/W Racing Controller Review Overnight Sheet for evidence of review (initials). 5/month 4.7 AP / Expense- Racing Horsemen's Purses The Racing Controller or designee agrees the weekly purse transIer to the supporting Overnight Sheets and compares the weekly total to the (upper limit) range established by the Exec. VP & GM, then signs oII on the purse transIer (and then prepares an inter-bank transIer oI Iunds Irom the Purses Escrow account to the Horsemen's purses acccount.) W Racing Controller Review weekly purse transfer for evidence of Racing Controller's review of purse amounts (initials). 1 / month 5.41 F/S Close F/S Close - MRMI MRMI reconciliations, account analyses and revenue entries are completed in accordance with a checklist, reviewed Ior propriety, and approved by the Accountant and Racing M Racing Controller; Accountant Review checklists for evidence of review & approval (initials) by someone independent of the preparation. 1 / month 5.40 5.43 F/S Close F/S Close - MRMI & MRDC VP-Finance reconciles the intra-company balances (Racing & VGM) and signs oII on draIt Iinancials beIore submission to Corp. Controller. CFO also reviews & signs oII. M VP-Fin Review financial statements for both MRMI and MRDC for evidence of review and approval by VP of Finance and CFO (initials). Monticello Gaming & Raceway SOX Test Plan - 2008 Control Number Business Process Sub- Process Control Activity Control Activity Frequency (D. W. BW. M. Q. A) Control Owner (Who or Title) Testing Step Performed Sample Size Exception? Initials Date Quarterly Controls 1.6 Payroll (PR) Reporting Payroll-related accounts (reviewed monthly by the Accountant (as part oI the month-end checklist), with quarterly reconciliations (perIormed by the Accountant) reviewed Ior reasonableness and propriety and approved by Racing Controller. (Vacation accrual is annual) Q Racing Controller Review payroll reconciliation for evidence of review & approval (initials) by someone independent of the preparation. 5.21 F/S Close Asset Impairmt/Al low Ior DoubtIul Accts MRMI periodically reviews long-lived assets to determine iI carrying values are recoverable or should be reduced to Iair value. Journal entries Ior any necessary adiustments are made and approved by a person independent to the J/E process. 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