Contact Us - Gaming

Different sections participate in or host industry meetings and training throughout the year. For more information, visit our schedule page. 

Our Mission - to Ensure Honesty and Integrity in the Colorado Gaming Industry.

The Colorado Division of Gaming, a division of the Colorado Department of Revenue, is responsible for the regulation and enforcement of limited gaming in Colorado. The Division, with offices in Golden, Central City/Black Hawk and Cripple Creek, employs a staff of approximately 100 persons, which includes investigators, auditors, accountants, administrators and support personnel.

Among the duties of the Division of Gaming is the investigation of gaming license applicants, who must submit to a thorough background review. Division investigators scrutinize personal and financial histories of applicants, including the sources of all money applicants plan to invest in a proposed establishment. Background investigations have taken Division investigators worldwide to obtain information. All Division investigators have the powers of peace officers and are certified as such. The scrutiny doesn't end once the license is issued. Division staff continue to monitor licensees for such problems as hidden ownership interests and organized crime involvement. Division investigators also patrol casinos during all hours of operation to handle patron complaints and observe for possible violations of gaming laws, rules and regulations. The Division is also very involved in other day-to-day activities of limited gaming.

In the first 23 years of gaming in Colorado, the Division's Licensing Section processed more than 44,000 new licenses for casinos and casino employees.

The Division's Audit Section conducts regular compliance and revenue audits of casinos to ensure that establishments are following stringent accounting and compliance procedures. Such practices ensure the proper reporting and payment of gaming taxes.

The Technical Systems Group oversees the approval of all gaming systems through interaction with the independent test laboratories, field trials and system reviews.

The Field Operations Unit is in charge of the slot machine approval process provides oversight of the compliance inspection process for slot machines, evaluates and field tests new products, and conducts forensic investigations of malfunctioning slot machines.

Accounting

The Accounting Section provides monthly financial reports for the Colorado Limited Gaming Control Commission, the Governor, the State Treasurer, the Speaker of the House, the President of the Senate and others, as required by state law.

Vickie Floyd is the Division's controller who manages the Accounting Section, which provides accounting services and financial services to the Division of Gaming within the Department of Revenue and the Colorado Limited Gaming Commission.

Vickie Floyd is the Controller for the Division of Gaming. With nearly three decades of dedicated service to the Division, Vickie's journey began in 1994 when she joined as an Accounting Technician. Her passion for precision and dedication propelled her through the ranks, leading her to assume pivotal roles within the organization.

Vickie holds a bachelor’s degree in accounting from Regis University. Having spent a year as a Gaming Auditor, Vickie gained invaluable insights into the intricacies of the Gaming industry. Subsequently, she served as the Reporting Accountant for seven years, honing her expertise in financial reporting and analysis. In 2006, Vickie assumed the role of Controller, where she has been at the helm ever since.

As the head of the Division of Gaming Accounting Section, Vickie oversees the comprehensive management of the Division's financial resources. Her responsibilities include the meticulous preparation of monthly financial statements, a task she approaches with a commitment to accuracy and transparency.

One of Vickie's notable accomplishments came in April 2009 with the approval of House Bill 09-1272, a response to the passage of Amendment 50. This amendment ushered in a new era for Gaming, allowing for increased maximum bets, the introduction of craps and roulette, and the extension of casino operating hours to 24/7. Vickie played a pivotal role in determining the distribution of funds specifically earmarked for extended gaming, showcasing her ability to navigate complex financial landscapes and legislation.

In May 2020, Vickie faced another challenge with the passage of House Bill 19-1327 and Proposition DD, authorizing the collection of a ten percent tax on the net proceeds of sports betting through licensed casinos. This legislation required the creation of entirely new financial processes, reports, reconciliations, and financial statements for the separate handling of Sports Betting funds. Vickie rose to the occasion, ensuring the implementation of these new systems with precision and efficiency, ultimately contributing to accurate financial reporting and the appropriate distribution of funds.

Throughout her career, Vickie Floyd has not only demonstrated a commitment to excellence and a mastery of financial intricacies within the Division of Gaming, but also a deep sense of responsibility towards overseeing taxpayer dollars and ensuring the proper use of Gaming funds for the people of the State of Colorado. Vickie firmly believes in the importance of transparency and accountability in financial management, and she is honored to play a pivotal role in safeguarding the fiscal interests of the community.
 

Division Financial Statements

Accounting Main Contact: Vickie Floyd (303) 205-1325

Administration

Christopher Schroder is the Director of the Colorado Division of Gaming. Kenya Collins is the Director of Administration, and is responsible for the oversight of all of the administrative functions in the Division's three offices. These functions are carried out by the Audit Section, the Field Operations Section, the Technical Systems Group and the Communications/Public Information function.

The Administrative Section is responsible for implementing the Division's strategic business plan and for ensuring that the mission of the Division is carried out in its day-to-day operations. This is accomplished through ongoing audits and inspections to determine compliance with gaming internal control and regulatory requirements, the Colorado Open Records Act, and the Gambling Payment Intercept Act assessments of developing technologies for impact on the existing regulatory framework, and the collection and proper recording of gaming taxes.

Requests for information should be sent to the Director of Administration, Kenya Collins, at the Golden office, or e-mailed to kenya.collins@state.co.us. Submit a Colorado Open Records Act (CORA) request.

Staff counsel is Bradford Jones, Senior Assistant Attorney General

Administration Main Contact: main office 303-205-1300

Audit Section

The Colorado Division of Gaming Audit Section has 13 auditors.

Paul Hogan, Chief Auditor

Paul Hogan is the Chief Auditor of the Colorado Division of Gaming, with close to   30 years of gaming experience.
Hogan began his gaming career in 1993 as an Information System Auditor with the Division. He conducted audits on various systems that affected the reporting of gaming tax, managed audit staff, trained other auditors on the performance of system audits, and developed system audit procedures. During this time, Hogan approved games and systems for use in Colorado casinos as part of the Division’s Machine Approval Committee, and he was the Chairman of the Committee for two years.  
From 2002 to 2004, Hogan worked for Gaming Laboratories International as the Manager of Regulatory Compliance, working with North American governmental and tribal entities on gaming regulations. He was a frequent speaker on the effects of technologies on gaming rules and regulations at various professional and gaming conferences both domestically and internationally. 

From 2004 to 2012, he worked as the Director of Product Compliance Operations at International Game Technology (IGT). While with IGT, Hogan spearheaded the development of a system compliance process for a newly acquired gaming system company. He directed the operational goals of Product Compliance Operations to optimize regulatory expenses and ensure timely product approvals and delivery to customers. He was also part of a cross-functional initiative to implement SAP globally. Hogan presented IGT’s implementation of new technologies at various domestic and international gaming conferences. 
Hogan returned to the Division of Gaming in 2012 as a Systems Specialist and Systems Manager in the Technical Systems Group, reviewing and approving gaming systems. In 2015, he was promoted to Chief Auditor, directing the planning and monitoring of revenue audits, compliance inspections, and gaming tax filings of the Colorado casinos. He also develops and presents regulations to the Colorado Limited Gaming Control Commission for review and approval on various gaming-related issues.

Hogan holds bachelor’s degrees in accounting and computer information systems from Regis University.  
 

The Audit Section conducts compliance reviews and revenue audits.

Compliance Reviews - All casinos are subject at any time to compliance reviews conducted by the Audit and Investigative sections. Reviews are conducted throughout the year to ensure the casinos are in compliance with the Internal Control Minimum Procedures, Colorado Limited Gaming Regulations, the Colorado Limited Gaming Act, and the Gambling Payment Intercept Act.

Revenue Audits - A revenue audit is an audit of a casino's adjusted gross proceeds (AGP) reported on the monthly gaming tax returns. AGP is the gross revenues earned less payments made to patrons and is used to calculate gaming taxes. Revenue audits ensure that casinos are adequately compiling and reporting AGP and include reviewing the tax returns, supporting revenue reports and accounting procedures.

Some of the Audit Section's other responsibilities include writing and updating the Internal Control Minimum Procedures and audit-related Limited Gaming Rules and Regulations, reviewing and granting variances to casinos to operate under alternative internal controls, collection of gaming taxes, providing training to licensees, and reviewing and consolidating financial information included in the annual gaming abstract.

Revenue Online Log On

Internal Control Minimum Procedures

ICO Checklist | ICO Attribute Worksheet | ICO Newsletter

Audit Main Contact: Paul Hogan(303) 205-1315

Investigations/Enforcement

The Colorado Division of Gaming Enforcement and Investigations Section consists of five administrative staff and 45 peace officers serving dual roles. One is the traditional role of any law enforcement officer, enforcing not only gaming laws and gaming regulations but also other criminal laws of the state as they are applicable in the casino towns. In this role, the Investigators of the Division arrest about a thousand persons each year for offenses associated with Colorado casino gaming. Investigators also patrol casinos and conduct inspections to determine compliance by casinos with gaming regulatory requirements. Nearly all of the enforcement work is done by investigators assigned to the Division\'s Central City and Cripple Creek field offices.

The second role of a Colorado gaming investigator is to conduct background investigations into the suitability of applicants for required state licensure. While conducting these investigations, the men and women of the Section regularly travel not only throughout the United States but throughout the world. The background investigations team is consolidated in the Division\'s Golden office.

Kirsten Gregg is the Chief of Investigations and is responsible for the enforcement and investigations functions in all three Division offices, which have an Agent in Charge at each location. J Wolff is the Agent in Charge of the Central City-Black Hawk operations, while Bradley Nelson is the Agent in Charge of the Cripple Creek office. The Golden Agent in Charge of Investigations is John Madruga.

J Wolff-Agent In Charge of Central City- Black Hawk
Jeremy “J.” Wolff began his law enforcement career in July of 1997, after proudly serving in the United States Marine Corps, where he held the position of Infantry Squad Leader.  Knowing service was his passion, and after settling in Colorado, he began working for the Colorado State Patrol (CSP) as a State Trooper.

Wanting to specialize in investigations, J. transferred to the Colorado Division of Gaming in 2002.  During his time with the Division, he has held the positions of Criminal Investigator, Supervisory Investigator, and currently holds the position of Agent in Charge for the Central City/Black Hawk field office.  In this position, he oversees the region’s gaming regulatory enforcement and investigations.  He has extensive training in, and educates others, in areas such as interview/interrogation, written discourse analysis, forged ID detection, counterfeit bill detection, and gaming laws.

As it relates to the Casino Industry, J. has specialized in surveillance and recording systems; and he helps educate casino management and staffing on the functions and expectations of the Division.  He works closely with casino management regarding staffing issues, gaming procedures, gaming violations, and overall casino operations.  His commitment to education continued throughout the years, and he is an active instructor for officer safety skills and continues to educate other law enforcement agencies on the gaming industry. 

Bradley Nelson- Agent in Charge of Cripple Creek
Bradley “BK” Nelson is the Agent in Charge of the Cripple Creek Colorado Division of Gaming office and brings over 42 years of law enforcement experience to the Division.

Nelson began his law enforcement career in 1981 with the Northglenn, CO Police Department and retired from the department after 23 years as the Sergeant supervising the Investigations section.  While employed with Northglenn Police Department Nelson served in numerous areas of police operations.  Nelson was a patrol officer and sergeant, Field Training Officer (FTO), DARE instructor, SWAT officer, School Resource Officer (SRO), undercover narcotics detective, firearms instructor, range officer and armorer, Law Enforcement Edged Weapons(LEEW) instructor, Law Enforcement Assistance Fund (LEAF) manager and coordinator, Internal Affairs investigator, background and liquor investigator, homicide and major crimes supervisor, coordinator of the peer support team, intelligence officer, along with participating other community relations and school education programs.   

Nelson joined the Division of Gaming in 2004 and has been with the Division for 19 years.  Nelson has extensive knowledge of table games and was the past Table Games Chairman for the Division.  Nelson was instrumental in introducing rules and internal controls for new table games and wagering limits with the approval of Amendment 77.  As a Criminal Investigator with the Division, Nelson has served as a Field Training Investigator (FTI), licensing specialist as needed or required, casino floor plans specialist, and has presented classes and training in table games and counterfeit bill detection to both the casino industry and law enforcement agencies.

Nelson is a member of the Fraternal Order of Police and the Colorado State Investigators Association.  Nelson is the former Rocky Mountain Regional Director for the National Association of School Resource Officers. Nelson served on the School District 12 Gang Task Force, the North Metro Gang Task Force, the Colorado Chiefs of Police Special Surveillance Team and the Fugitive Location and Apprehension Group. Nelson has been an assessment center assessor for agencies assessing candidates for employment and promotional opportunities.

Nelson holds a Bachelor of Science Degree from the University of South Dakota with a double major in Criminal Justice and Sociology.  Nelson holds Supervisory, Advanced and Intermediate Colorado P.O.S.T certificates.  Nelson attended the Colorado Association of Chiefs of Police Supervisory Institute, the University of North Florida Institute of Police Technology and Management and the University of Nevada, Las Vegas International Gaming Institute.

 

John Madruga- Agent in Charge of Investigations Golden 
John Madruga is Agent in Charge of the Division’s Licensing Unit, and Gaming Background Investigations Unit.  Madruga has been with the Division for over 18 years.

Madruga served in the U.S. Army in the 2/75 Ranger, HHC-I Corps, and 1/506 Infantry (Korea) units.  After the military, he obtained a Bachelor of Science in Psychology, and a Master of Business Administration. 
Madruga moved to Colorado to work in management consulting and banking.  Feeling a different calling than the banking industry, Madruga decided on a career change to law enforcement and he went to work for the Jefferson County Sheriff’s Department as a Deputy. 

In 2005, Madruga started with the Division of Gaming as a Financial Investigator.  Since his time with the Division he has served as a supervisor over financial investigations before entering his current role in 2017 as Agent in Charge.  In addition to regulatory and criminal investigations, Madruga’s achievements and roles at the Division include serving as a Use of Force instructor, coordinating and bringing training from industry experts to the Division, industry rule changes, Division policy, Internal Affairs, employee backgrounds, and collaborating with other governmental and law enforcement agencies, and is a member of the Fraternal Order of Police. 

Additional certifications and education include a Master of Accounting and Financial management, Certified Fraud Examiner, interview certifications from Reid Interview, and Wicklander-Zulawski.  

 

Complaint by Gaming Patron Form

Reporting Violation Requirements - see Notification Requirements in ICMP on Laws and Regulations page

Premises Approval Requirements

Premises Approval Form

Links to Other State Gaming Agencies

Colorado State Investigator's Association

Investigations/Enforcement Main Contact: (303) 205-1300

Licensing Section

Effective Monday, November 5th, the Central City and Cripple Creek offices will be changing their licensing staff hours.

 

Cripple Creek- Tuesday to Friday, 630am to 5pm

Central City- Monday to Thursday, 7am to 530pm

 

The Cripple Creek office lobby will be closed to the public on Mondays while the Central City office lobby will be closed to the public on Fridays. During those closed hours, the main office phones will be forwarded to the Golden office. The Golden office staff will be able to forward calls to the appropriate staff member.

John Madruga is the Agent in Charge of the Background and Licensing sections. He oversees the day-to-day operations of the Licensing Section, which processes and maintains all of the Division's licensing applications and document files. The Licensing Section operates the one-hour licensing process in all three offices and maintains the files of all license applicants in its Golden office.

Gaming License Information & License Application Forms

Licensing Main Contact: John Madruga (303) 205-1337

Technical Systems Group

The Colorado Division of Gaming's Technical Systems Group is responsible for the field testing and approval of slot monitoring systems, information technology systems and other related systems and technology.

The Group is composed of seven technical staff, including Georgia McBride as the Division's Chief Technology Officer. She manages a group of six technical systems specialists.

Technology Approval Process -The Division contracts with Gaming Laboratories International (GLI) and BMM North America to perform analysis and testing of all slot machines, component parts, software, and related systems before they are used in Colorado. The labs review the results of its tests (including statistical probability analysis, theoretical hold, and security) with the Division's Systems and Machine Approval Committee (SMAC) before issuing approval of the equipment they test. As part of the approval, SMAC may require the product undergo a field trial.

If either the lab or SMAC finds fault with any aspect of slot machine hardware or related systems, the lab notifies the manufacturer to correct the fault before the product can be released for unrestricted use in Colorado casinos. Manufacturers of this equipment and software pay the lab directly for this testing service.

Manufacturers who wish to supply Colorado casinos with slot machine related hardware or related systems must first be licensed by the Colorado Limited Gaming Control Commission, then contact GLI or BMM to arrange testing and approval of their product, prior to its sale or use in Colorado casinos.

Approved/Certified Test Lab Vendors:

Gaming Labs International (GLI)
Locations: Golden, Colorado/Lakewood, New Jersey
Contract

 

Slot Machine Forms |System Testing Forms |Field Trial Procedures | Segregation of Duties Matrix| Technical Documents

Technical Systems Group Main Contact: Georgia McBride (303) 205-1347

BMM Testing Labs
Locations: Las Vegas, Nevada and Wheat Ridge, Colorado
Contract

 

Field Operations Unit

The Colorado Division of Gaming's Field Operations Unit comprises eight staff in three offices. Donald 'Gus" Swartz is the Field Operations Unit Manager, based in the Golden office, and is in charge of the slot machine approval process. He also provides oversight of the compliance inspection process for slot machines in the three mountain towns of Black Hawk, Central City and Cripple Creek, evaluation and field testing of new products, and forensic investigations of malfunctioning slot machines by managing a staff of seven Compliance Investigators.

Gus Swartz, Field Operations Manager
 

Technology Approval Process -The Division contracts with Gaming Laboratories International (GLI) and BMM North America to perform analysis and testing of all slot machines, component parts, software, and related systems before they are used in Colorado. The labs review the results of its tests (including statistical probability analysis, theoretical hold, and security) with the Division's Systems and Machine Approval Committee (SMAC) before issuing approval of the equipment they test. As part of the approval, SMAC may require the product undergo a field trial.

If either the lab or SMAC finds fault with any aspect of slot machine hardware or related systems, the lab notifies the manufacturer to correct the fault before the product can be released for unrestricted use in Colorado casinos. Manufacturers of this equipment and software pay the lab directly for this testing service.

Manufacturers who wish to supply Colorado casinos with slot machine related hardware or related systems must first be licensed by the Colorado Limited Gaming Control Commission, then contact GLI or BMM to arrange testing and approval of their product, prior to its sale or use in Colorado casinos.

Approved/Certified: Test Lab Vendors

Gaming Labs International (GLI)
Locations: Golden, Colorado/Lakewood, New Jersey
Contract

Slot Machine Forms |System Testing Forms |Field Trial Procedures | Segregation of Duties Matrix| Technical Documents

Field Operations Unit Main Contact: Gus Swartz 303.205.1330

BMM Testing Labs
Locations: Las Vegas, Nevada and Wheat Ridge, Colorado
Contract

Sports Betting Section

Andrew Fulton is the Agent in Charge of Background Investigations for the Sports Betting Unit.

Mia Tsuchimoto, Sports Betting Program Manager. As the Program Manager for the Colorado Division of Gaming’s Sports Betting section, Mia oversees a team of auditors, data scientists, and compliance investigators.  Mia has been with the Colorado Department of Revenue for over 25 years where she has gained extensive experience implementing new programs for the State.

In 2010, Mia joined the Medical Marijuana Enforcement Division, the first agency to regulate this controversial industry worldwide; putting the Division in the nation’s spotlight. In 2012, she was involved with the Governor’s Amendment 64 Implementation Task Force to form the regulatory framework surrounding retail marijuana. This experience led Mia to the Division of Gaming where she and her team successfully brought sports betting to the forefront in Colorado on May 1, 2020; at the beginning of the COVID-19 world-wide pandemic.

Mia appreciates the challenges and opportunities that regulating new and emerging industries brings.
 

For more information on our Sports Betting Section, visit the Sports Betting Webpage.

Responsible Gaming

Corrie Martinez, Responsible Gaming Manager

Corrie Martinez began her 20-year state career with the Department of Revenue with the Division of Motor Vehicles, working in Mail Services and Remittance Processing before joining the Specialized Business Group in 2013. She served the Marijuana Enforcement Division by assisting leadership with implementing retail marijuana in the state. In early 2020 Martinez joined the Division of Gaming sports betting team assisting with compliance and reporting in the newly regulated program.

In 2024 Martinez was promoted to the Division’s Responsible Gaming Manager. In this role, Martinez manages the grant program, which is meant to provide meaningful funding to encourage prevention and education and increase public awareness, treatment, recovery, and data and research on problem gambling addiction. She ensures compliance with grant regulations encompassing research and development and administration of all programs designed to educate citizens and prevent problem gambling in the State of Colorado in compliance with the Colorado Gaming Act and its regulations. She reports grant progress and financial forecasts for the Limited Gaming Control Commission. She manages and maintains the Division’s Self-Exclusion list in collaboration with the Division Director. 

Corrie is honored to administer the essential responsible gaming program with the Colorado Division of Gaming.