Delaware Administrative Code
Title 10 - Charitable Gaming, Lottery, and Fantasy Sports
100 - Board of Charitable Gaming
103 - Regulations Governing Charitable Gaming Other Than Raffles
Section 103-9.0 - Record Keeping
Current through Register Vol. 28, No. 3, September 1, 2024
9.1 Record Keeping. Accurate records and books shall be kept by each Sponsoring Organization including but not limited to detailed financial reports of the amount and source of proceeds, the members participating in the promotion and/or operation of the Function, all expenses and disbursements.
9.2 Access to Records. Board personnel shall at all times have access to all books and records of any Sponsoring organization required by subsection (a).
9.3 Period for Retention of Records. All records, books of account, bank statements and all other papers incidental to the operation of events by the Sponsoring Organization shall be retained and available for inspection by Board personnel for a period of two years from the close of the calendar year to which the records apply.
9.4 Expenses. Each Sponsoring Organization should incur only those expenses which are reasonable and necessary for the promotion and/or operation of a Function.