820 KAR 1:058. Gaming occasion records

Link to law: http://www.lrc.ky.gov/kar/820/001/058.htm
Published: 2015

      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.)
Read Entire Law on www.lrc.ky.gov