820 KAR 1:058 Gaming occasion records.
RELATES TO: KRS 238.550
STATUTORY AUTHORITY: KRS 238.515(2), (4),
(9), 238.550(3), (5), (6), (7), (8)
NECESSITY, FUNCTION, AND CONFORMITY: KRS
238.500, 238.515, and 238.550 authorize the office to establish and enforce
standards for accounting, recordkeeping and reporting to the office to ensure
charitable gaming receipts are properly accounted for by the organizations.
This administrative regulation establishes the minimum requirements for
recordkeeping.
Section 1. General
Provisions. (1) Each licensed charitable gaming organization shall prepare and
maintain records for each gaming occasion. The gaming occasion records shall be
prepared or completed by a volunteer or chairperson of the organization. The
gaming occasion records shall not be completed by a bookkeeper who is
independently compensated for doing so.
(2) Gaming proceeds shall be
counted by an officer or a chairperson and the count shall be verified. A count
may be verified by a volunteer.
(3) A gaming occasion record
shall contain:
(a) The date of the gaming
occasion;
(b) The name and license
number of the organization conducting the gaming occasion;
(c) The name and address of
the donor of every donated prize whose fair market value is in excess of $500;
and
(d) A deposit reconciliation
worksheet which records:
1. All currency, coins,
checks, and credit card receipts available for deposit;
2. All profit or loss from
each gaming activity, all start-up cash, all cash from incomplete pulltab sales,
any progressive game carry forward, bad checks collected and check collection
fees, and all other gaming receipts that should be available for deposit;
3. Any variance between the
amount of currency, coins, checks, and credit card receipts actually available
for deposit, and the amount that should be available for deposit according to
the gaming occasion records;
4. The amount of donations
received at the gaming occasion which will be deposited into the general
account;
5. The printed name and
signature of the chairperson in charge of the gaming occasion;
6. The printed name and
signature of the person taking the deposit from the gamin occasion;
7. The printed name and
signature of the person making the deposit, if different from the person taking
the deposit; and
8. The printed name and
signature of the person in possession of the start-up cash, and the amount and
source of the start-up cash.
(4) If an organization
offers coupons for bingo paper or a card-minding device, a voucher shall be
completed when the coupon is redeemed and the coupon and the voucher shall be
retained with the gaming occasion records.
(5) If an organization offers coupons for
pulltabs, the type and number of pulltabs given away shall be recorded on the
gaming occasion records and on CG-FIN Attachment C and D. The coupon shall be
retained with the gaming occasion records.
(6) If the organization sells gift
certificates for bingo paper or a card-minding device, the receipts for the
sale shall be counted as gaming receipts on the day they are received. When the
gift certificate is redeemed, a voucher shall be completed and the gift certificate
and the voucher shall be retained with the gaming occasion records.
(7) If the organization sells gift
certificates for pulltabs, the receipts for the sale shall be counted as gaming
receipts on the day they are received. When the gift certificate is redeemed,
the type and number of pulltabs given away shall be recorded on the gaming
occasion records and on CG-FIN Attachment C and D. The gift certificate shall
be retained with the gaming occasion records.
(8) All charitable gaming receipts and
records shall be kept separate from noncharitable gaming receipts and records.
(9) All gaming occasion
records shall be retained by the organization for a period of three (3) years.
Gaming occasion records shall be made available for inspection and audit by the
office upon request.
(10) Organizations shall provide records
requested by the office, or any of its employees, within ten (10) calendar days
unless a longer response time is allowed by the request.
Section 2. Bingo
Paper Sale Records. Bingo paper sale records shall contain the following
information:
(1) Attendance
determined by headcount of number of people playing bingo;
(2) Each type of bingo
paper being sold;
(3) The serial
number of the set of each type of paper sold;
(4) The number of
each type of bingo paper given away with the voucher being redeemed attached to
the gaming occasion records, if applicable;
(5) Number of each
type of bingo paper destroyed;
(6) The number of
each type of bingo paper sold;
(7) The price of
each type of bingo paper sold;
(8) The number of pickle jar, bonanza ball, or
hot ball games sold;
(9) The price of
pickle jar, bonanza ball, or hot ball games and whether the price is per person
or per pack;
(10) The number of
player pick bingo games sold;
(11) The price of
each player pick bingo game sold;
(12) The amount of money
expected to be received from the sale of bingo paper, player pick, and pickle
jar, bonanza ball, or hot ball for that occasion;
(13) The amount of money actually
received from the sale of bingo paper, player pick, and pickle jar, bonanza
ball, or hot ball for that occasion;
(14) The cash short or cash over from the
sale of bingo paper, player pick, and pickle jar, bonanza ball, or hot ball for
that occasion; and
(15) The sales report printed from the
player pick machine that includes the number of games sold, price for each
game, and the amount of money expected from the sale of player pick games for
that gaming occasion;
(16) Records of all carryover or
cumulative bingo games played which shall contain the following information:
(a) The name of each progressive bingo
game in play;
(b) The amount carried over from the
previous occasion;
(c) The receipts from the
current occasion;
(d) The amount paid out
for the current occasion; and
(e) The amount carried
forward to the next occasion;
(17) A copy of the gaming
occasion program, which shall include:
(a) The organization name and
license number;
(b) A specific description of
all bingo products for sale and the price of each product; and
(c) All bingo games played
and the payout and alternate payout, if any, for each game; and
(18) Form CG-Vol.
Section 3. Bingo Payout Records. (1)
Bingo payout records shall contain the following information:
(a) A list of all bingo games that will
be played at that gaming occasion;
(b) Each pickle jar, bonanza ball, or hot
ball game available to be awarded;
(c) The prize expected or available to be
awarded for each bingo game and door prize;
(d) The prize that was actually awarded
for each bingo game and door prize;
(e) A notation for the prize awarded for
each bingo game and door prize, specifying whether the prize was cash, a check,
or merchandise, and if merchandise, a description of that merchandise, the cost
of the merchandise and the fair market value of the merchandise;
(f) If a voucher was issued for card-minding
devices or bingo paper, the fair market value of the card-minding devices or
bingo paper;
(g) The total amount of all cash awarded
for bingo prizes and door prizes;
(h) The total amount of all checks issued
as bingo prizes and door prizes;
(i) The total cost and fair market value
of all merchandise awarded for bingo prizes and door prizes;
(j) A grand total of cash, checks, and
fair market value of merchandise awarded for bingo prizes and door prizes,
which shall not exceed $5,000;
(k) If a check from the organization’s
charitable gaming checking account was issued as a prize instead of cash, the
number of the check; and
(l) The information required by
subsections (2), (3), and (4) of this section, if applicable
(2) If a pulltab is awarded as a bingo
prize, the person in charge of bingo payouts shall purchase the pulltabs from
the pulltab manager by transfer of cash from bingo payout to pulltab sales. It
shall be recorded as a cash payout on the bingo payout session record and it
shall be included as a gross receipt on the pulltab session record and on
CG-FIN Attachment C and D.
(3) If pulltabs are given away as a door
prize, the amount given away shall:
(a) Be included as a gross receipt on the
pulltab session record and on CG-FIN Attachment C and D;
(b) Be listed on the pulltab session
record as given away;
(c) Be included at fair market value on
CG-FIN Attachment B to determine compliance with the $5,000 payout limit;
(d) Be deducted from gross receipts on
CG-FIN Attachment C and D; and
(e) Not be listed as a purchased prize on
CG-FIN Part 1 line 2.
(4) If pulltabs are given away as a
promotional item, the amount given away shall:
(a) Be included as a gross receipt on the
pulltab session record and on CG-FIN Attachment C and D;
(b) Be listed on the pulltab session
record as given away;
(c) Be deducted from gross receipts on
CG-FIN Attachment C and D; and
(d) Not be listed as a purchased prize on
CG-FIN Part 1 line 2.
Section 4. Card-minding Device Records.
Card-minding device records shall contain the following information:
(1) The type of programs loaded, including
the number of faces;
(2) The number of units rented for each
type of program;
(3) The number of each type of card-minding
device rental given away, with the redeemed voucher attached to the gaming
occasion records;
(4) The number of units voided for each
type of program;
(5) The price per unit for each type of
program;
(6) The amount of money expected to be
received from the rental of card-minding devices;
(7) The actual amount of money received
from the rental of card-minding devices for that gaming occasion;
(8) The cash short or cash over from the
rental of card-minding devices for that gaming occasion;
(9) The total sales activity report;
(10) A copy of the gaming occasion
program, which shall include:
(a) The organization name and
license number;
(b) A specific description of
all bingo products for sale and the price of each product; and
(c) All bingo games played
and the payout and alternate payout, if any, for each game; and
(11) Form CG-Vol.
Section 5. Pulltab Records. (1) Pulltab
records shall contain the following information for each session:
(a) The name, serial number, and form
number of all games played;
(b) The name of all progressive jackpot
games in play during that gaming occasion;
(c) The ticket count for each pulltab
game sold;
(d) The price for each ticket;
(e) The prize expected or available to be
awarded for each pulltab game, including the progressive jackpot games;
(f) The name, serial number, form number,
and quantity of pulltab tickets given away as a door prize or a promotional
item;
(g) If a pulltab is awarded as a pulltab
prize, the information required by subsection (2) of this section;
(h) The prize that was actually awarded
for each pulltab game, including the progressive jackpot games;
(i) A notation for the prize awarded for
each pulltab game specifying whether the prize was cash, a check, or merchandise,
and if merchandise, a description of that merchandise and the cost;
(j) If a voucher was issued for card-minding
devices or bingo paper, the fair market value of the card-minding devices or
bingo paper;
(k) If a pulltab game was played in
conjunction with a progressive jackpot game, as designed by the manufacturer,
the amount contributed to the progressive jackpot;
(l) The cash short or cash over for each
pulltab session;
(m) The total amount of all cash awarded
for pulltab prizes;
(n) The total amount of all checks issued
as pulltab prizes;
(o) The total cost of all merchandise
awarded for pulltab prizes;
(p) If a check from the organization’s
charitable gaming checking account was issued as a pulltab prize instead of
cash, the number of the check;
(q) The total amount of money from any
incomplete sale of pulltab games;
(r) Records of any progressive pulltab
games sold which shall contain the following information:
1. The name of each progressive pulltab
jackpot game in play;
2. The amount carried over from the
previous occasion;
3. The receipts from the current
occasion;
4. The amount paid out for the current
occasion;
5. The amount carried forward to the next
occasion;
6. The serial number of all games that
contributed to the prize pool; and
(s) Form CG-Vol.
(2) If a pulltab is awarded as a pulltab
prize, the person in charge of pulltab payouts shall purchase the pull tabs
from the deal being awarded as the prize by transfer of cash from the deal
being sold to the deal being awarded as the prize. It shall be recorded as a
cash payout for the deal being sold and it shall be included as a gross receipt
for the deal being awarded as a pulltab prize and on CG-FIN Attachment C and D.
Section 6. Raffle Records. (1) If the
raffle tickets sell for $100 or more, the raffle records shall contain the
following information:
(a) The number of raffle tickets printed;
(b) The sales price for each ticket;
(c) The date raffle ticket sales began;
(d) The date the raffle drawing was held;
(e) A voided raffle ticket or copy of a
raffle ticket;
(f) If tickets are given to volunteers to
sell, a list of each volunteer's name with the total number of the tickets and
ticket numbers given to them;
(g) The total amount of money collected
for the raffle event;
(h) The total number of ticket stubs
collected from the sale of all raffle tickets for the raffle event;
(i) The total amount of money that should
have been collected based on the number of ticket stubs collected for the
raffle event;
(j) Total cash short or cash over amount
from raffle ticket sales for the raffle event;
(k) A list of all raffle prizes awarded;
(l) A notation for the prize awarded for
each raffle specifying whether the prize was cash, a check, or merchandise, and
if merchandise, a description of that merchandise and the cost;
(m) The total amount of all cash awarded
for raffle prizes;
(n) The total amount of all checks issued
as raffle prizes;
(o) If a check from the organization’s
charitable gaming checking account was issued as a prize instead of cash, the
number of the check;
(p) Each winning ticket stub;
(q) All unsold tickets; and
(r) A list of all raffle expenses including
a copy of all invoices supporting each expense.
(2) If the raffle tickets sell for fifty (50)
dollars to $100, the raffle records shall contain the following information:
(a) The number of raffle tickets printed;
(b) The sales price for each ticket;
(c) The date raffle ticket sales began;
(d) The date the raffle drawing was held;
(e) A voided raffle ticket or copy of a
raffle ticket;
(f) If tickets are given to volunteers to
sell, a list of each volunteer's name with the total number of the tickets and
ticket numbers given to them;
(g) The total amount of money collected
for the raffle event;
(h) The total number of ticket stubs
collected from the sale of all raffle tickets for the raffle event;
(i) The total amount of money that should
have been collected based on the number of ticket stubs collected for the
raffle event;
(j) Total cash short or cash over amount
from raffle ticket sales for the raffle event;
(k) A list of all raffle prizes awarded;
(l) A notation for the prize awarded for
each raffle specifying whether the prize was cash, a check, or merchandise, and
if merchandise, a description of that merchandise and the cost;
(m) The total amount of all cash awarded
for raffle prizes;
(n) The total amount of all checks issued
as raffle prizes;
(o) If a check from the organization’s
charitable gaming checking account was issued as a prize instead of cash, the
number of the check;
(p) Each winning ticket stub; and
(q) A list of all raffle expenses
including a copy of all invoices supporting each expense.
(3) If the raffle tickets sell for more
than one (1) dollar but less than fifty (50) dollars, the raffle records shall
contain the following information:
(a) The number of raffle tickets printed;
(b) The sales price for each ticket;
(c) The date raffle ticket sales began;
(d) The date the raffle drawing was held;
(e) A voided raffle ticket or copy of a
raffle ticket;
(f) The total amount of money collected
for the raffle event;
(g) The total number of ticket stubs
collected from the sale of all raffle tickets for the raffle event;
(h) The total amount of money that should
have been collected based on the number of ticket stubs collected for the
raffle event;
(i) Total cash short or cash over amount
from raffle ticket sales for the raffle event;
(j) A list of all raffle prizes awarded;
(k) A notation for the prize awarded for
each raffle specifying whether the prize was cash, a check, or merchandise, and
if merchandise, a description of that merchandise and the cost;
(l) The total amount of all cash awarded
for raffle prizes;
(m) The total amount of all checks issued
as raffle prizes;
(n) If a check from the organization’s
charitable gaming checking account was issued as a prize instead of cash, the
number of the check;
(o) Each winning ticket stub; and
(p) A list of all raffle expenses
including a copy of all invoices supporting each expense.
(4) If the raffle ticket sells for one (1) dollar
or less, the raffle records shall contain the following information:
(a) The beginning and ending serial
number or ticket number for each roll of tickets sold or the beginning and
ending number of the tickets printed;
(b) The quantity of tickets sold;
(c) The sales price of the tickets;
(d) The date of the raffle;
(e) The total amount of money collected
for the raffle event;
(f) The total amount of money that should
have been collected based on the number of ticket stubs collected for the
raffle event;
(g) Total cash short or cash over amount
from raffle ticket sales for the raffle event;
(h) A list of all raffle prizes awarded;
(i) A notation for the prize awarded for
each raffle specifying whether the prize was cash, a check, or merchandise, and
if merchandise, a description of that merchandise and the cost;
(j) The total amount of all cash awarded
for raffle prizes;
(k) The total amount of all checks issued
as raffle prizes;
(l) If a check from the organization's
charitable gaming checking account was issued as a prize instead of cash, the
number of the check;
(m) Each winning ticket stub; and
(n) A list of all raffle expenses,
including a copy of all invoices supporting each expense.
Section 7. Charity Fundraising Event
Records. (1) Charity fundraising event records for a festival or carnival shall
contain the following information:
(a) The name of each game of chance
played;
(b) The price to play each game of
chance;
(c) The adjusted gross receipts from the
sale of each game of chance;
(d) The grand total of adjusted gross
receipts received from the play of all games of chance;
(e) The total amount of all checks issued
for each game of chance prize and door prize;
(f) The total cost of all merchandise
awarded for each type of game of chance prize and door prize;
(g) If a check from the organization’s
charitable gaming checking account was issued as a prize instead of cash, the
number of the check;
(h) If bingo games are conducted,
accurate bingo paper sale records, card-minding device records, and bingo
payout records;
(i) If pulltabs are sold, accurate
pulltab records;
(j) If a raffle is conducted, accurate
raffle records; and
(k) If the charity fundraising event
continues for more than one (1) day, a summary of the required information for
each day.
(2) Special limited game records for a
charity fundraising event shall contain:
(a) The name of each game to be played;
(b) The adjusted gross receipts for each
game for each day of the charity fundraising event; and
(c) A list of all merchandise prizes
awarded and the cost.
Section 8. Special Limited Charity
Fundraising Event Records. (1) Special limited charity fundraising event
records shall contain the following information for special limited charitable
games:
(a) The name of each game to be played;
(b) The quantity of scrip, chips, or
imitation money the central bank started with prior to any sales, and the
corresponding cash amount associated with each denomination of scrip, chips, or
imitation money;
(c) The quantity of scrip, chips, or
imitation money the central bank sold during the special limited charity fundraising
event;
(d) The amount of money received by the
central bank from the sale of scrip, chips, or imitation money;
(e) Cash short or cash over from the sale
of scrip, chips, or imitation money;
(f) The quantity of scrip, chips, or
imitation money collected by the central bank and redeemed for prizes;
(g) Prizes awarded by the central bank;
(h) A notation for prizes awarded
specifying whether each prize was cash, check, or merchandise, and if
merchandise, a description of that merchandise and the cost
(2) The amount of money corresponding to
the scrip, chips, or imitation money collected by the central bank shall be compared
to the sale of scrip, chips, or imitation money by the central bank at the
conclusion of the special limited charity fundraising event. Any variance shall
be documented and cash short or cash over shall be determined.
(3) For all tournaments played during
special limited charity fundraising events, the special limited charity
fundraising event records shall contain the following information in addition
to the regular records required at special limited charity fundraising events:
(a) A record of attendance shall be kept
for the special limited charitable games; and
(b) A copy of the gaming occasion
program, which shall include the:
1. Organization name and license number;
2. Cost to enter, the cost of the buy
backs, and the cost of the add ons;
3. Rules of the game;
4. Manner for raising blinds or closing
tables; and
5. Prizes. The prizes may be listed as a
percentage of the receipts.
(4) If bingo games are conducted,
accurate bingo paper sale records, card-minding device records, and bingo
payout records shall be maintained.
(5) If pulltabs are sold, accurate
pulltab records shall be maintained.
(6) If raffles are conducted at a special
limited charity fundraising event, accurate raffle records shall be maintained.
(7) The organization shall complete Form
CG-Vol and keep it with the gaming occasion record for that event.
Section 9. Incorporation by Reference.
(1) Form CG-Vol, "Charitable Gaming Volunteer Sign Up Sheet", 4/07,
is incorporated by reference.
(2) This material may be inspected,
copied, or obtained, subject to applicable copyright law, at the Office of
Charitable Gaming, Environmental and Protection Cabinet, 132 Brighton Park
Boulevard, Frankfort, Kentucky 40601, Monday through Friday, 8 a.m. to 4:30
p.m. (32 Ky.R. 820; 1296; 1657; eff. 3-31-2006; 33 Ky.R. 3531; 34 Ky.R. 72;
266; eff. 8-31-07.)
