(a) A separate
checking account at a local bank within the state of Mississippi shall be
established for bingo by the charitable organization. Only proceeds from bingo
may be deposited in such account, and only expenses relating to bingo may be
drawn against such account. Any expense that the charitable organization would
not incur without a bingo hall is considered a fundraising expense versus a
charitable organization's expense. Of the charitable organization's fundraising
expenses, authorized bingo expenses are outlined as follows:
1. The charitable organization may pay as
compensation for all persons involved in the holding, operating or conducting
of any licensed game(s) of chance an amount not to exceed Six Hundred Dollars
($600.00) per session;
2. The
actual and reasonable costs of purchasing or leasing necessary supplies,
equipment and materials to be used exclusively in the holding, operating or
conducting of the bingo game; and
3. The actual and reasonable costs incurred
in obtaining and performing necessary payroll, bookkeeping, security and
janitorial services for the holding, operating or conducting of the bingo game.
The reasonableness of the amounts of and the necessity for an expense
authorized by this subsection shall be determined by the Commission.
All disbursements related to bingo operations shall be made
only by electronic transfer or check drawn on this special bank account, with
the sole exception of prize payouts of under Six Hundred Dollars ($600.00) per
prize. All written checks shall be made payable to a specific person or
corporation, and no written check shall be made payable to cash. All electronic
transfers drawn against the bingo account must be approved in writing by the
bingo supervisor or designated alternate, and all written checks drawn against
the bingo account must be signed by the bingo supervisor or designated
alternate supervisor on file with the Commission. Only expenses authorized by
statute are allowed and all disbursements from the separate bingo account must
be in strict compliance with established policy of the charitable organization.
All disbursements including any electronic transfers, must be fully supported
by permanently filed receipts, invoices, or other sufficient documentation and
must be properly and accurately recorded.
(b) Any compensation paid to any worker must
be made by electronic transfer or written check from the charitable
organization's bingo checking account. Items provided or donated to the
charitable organization without payment, or any cost incurred by the charitable
organization, must be documented and include evidence from the donor that no
cost was incurred by the charitable organization.
(c) All receipts from bingo, except for cash
used to make prize pay-outs of less than Six Hundred Dollars ($600.00) per
prize, and that amount retained as a cash bank, shall be deposited in the
charitable organization's bingo account no later than the next banking day
following the bingo session. The start-up bank may be retained from session to
session or deposited at the discretion of the bingo supervisor. All deposit
slips must be sufficiently completed as to identify the date and source of the
receipts being deposited.
(d) The
charitable organization's bingo account must be reconciled monthly by someone
in the charitable organization other than the person(s) authorized to sign
checks on that account.
(e) All
deposit slips, bank statements, with photo-copied canceled checks, and other
bank records must be maintained as permanent record and must be available for
inspection by a duly authorized representative of the Commission
(f) Each bingo location shall create and
maintain accurate, legible and permanent records of all transactions pertaining
to revenue and expenditures of the bingo operation. All such documents will be
completed in non-erasable/permanent ink. Detailed supporting and subsidiary
records which identify all revenues, expenses, assets and liabilities must be
kept. These records include, but are not limited to: sales invoices and
receipts, purchase invoices and receipts, shipping documents, lease agreements,
inventory records, and the records of daily bingo activity (session reports) as
prescribed by the rules. All records must be maintained within Mississippi for
at least three (3) years. Failure to maintain complete and accurate reports
could result in suspension and/or revocation of the license.
(g) In addition to other record requirements,
a session report shall be completed on forms provided by the Commission for
each session of bingo that is held. If two (2) sessions are held on the same
day, a separate report must be made for each session and be both completed and
received by the Commission via electronic mail prior to the start of the next
session. This record shall become permanent and must be available for
inspection at all times by duly authorized representatives of the Commission.
The completed report must be signed by the bingo supervisor or alternate
supervisor, whose name is on file with the Commission, attesting to its
correctness. Page 2 (Game Report) and page 7 (Receipts & Prize Payouts) of
the session report shall be sent via electronic mail to the assigned MGC bingo
agent prior to the start of the next session. Other signatures of workers will
also be required as specified.
(h)
The session report will be completed in non-erasable ink and will include the
following information:
1. General information
i. Name of licensed charitable organization
d/b/a bingo location
ii.
Date
iii. Session number
iv. Time session began
v. Time session ended
vi. Total number of participants
vii. Copy of program run for that
session
2. Schedule of
workers
i. Total number of workers
ii. A complete list of workers, including
both names and social security numbers, must be maintained on file at the bingo
location and available for inspection by agents of the Commission.
iii. The job duty to each worker (such as
responsible for money count, or sale of paper sheets and runner,
etc.)
iv. Hours actually worked by
each worker
v. Compensation paid to
each worker--if none, indicate "NONE"
vi. Signature of each worker attesting to
correctness of hours and compensation
vii. Total amount of compensation paid to all
workers
3. Game report
i. List by name, number and type of each game
offered during the session (include pull-tabs and electronic pull-tab devices,
if applicable). The program for each session must be attached to the session
report.
ii. Total number by type of
game sheets, packets and/or cards sold to participants
iii. Cost to participant per each type game
sheet, packet or card sold
iv. Names
of worker(s) selling game sheets, packets, cards, and their signature(s)
verifying the numbers of paper supplies issued and prices paid by the
participants
4. Total
receipts from bingo and electronic daubers
i.
Total receipts is the gross amount received from all participants from the sale
of packets, game sheets, cards, etc., from the session. Do not include receipts
from pull-tabs or electronic pull-tab devices in this total. This figure is
attested by signature of the worker who has duty of cashier and another worker
who verified the money count.
5. Prize report
i. List the prize(s) awarded for each
individual game (exclude pull-tab and electronic devices).
ii. List the names of winners for each prize
awarded and, if there are multiple winners, all names must be listed for each
prize.
iii. List the type of games
for which prizes were awarded. The winning game sheet or card must be retained
for a period of ninety (90) days, or until an agent does an inspection and
instructs that said sheets may be destroyed. A list of winners must be retained
for verification for a period of three (3) years.
iv. List the amount of each prize awarded. If
the prize is non-cash, a description of the prize and its fair market value
shall be recorded. Also include any door prize which is awarded in a session. A
door prize must be included in the per session prize limitation.
v. List the total amount of all prizes for
the session (exclude pull-tab and electronic pull-tab devices)
vi. A receipt must be written for each prize
in excess of Six Hundred Dollars ($600.00) that is awarded to a bingo
participant. A receipt must be written for each prize of any amount for a
variable bingo game and pull-tab progressive game (excluding consolation prizes
and instant winners). The receipt booklet must be a three-part form with
pre-printed numbers. The name of the charitable organization and the bingo
location must be pre-printed on the receipt.
1. The original copy of the receipt is to be
completed and given to the bingo participant upon determination that the
participant has won a prize. The second copy is to be given to the cashier for
verification of the prize when the prize is paid to the winning participant to
ensure that the original had not been tampered with or altered in any way. This
second copy must be signed by the participant when he or she receives his or
her winnings. This second copy is permanent record and must be attached to the
session report. An unsigned prize receipt will void the prize. The third copy
must be maintained in its original booklet to be used as verification and
maintained on file for at least three (3) years.
2. The following information is to be
included on the receipt:
i. Date
ii. Session number
iii. Game played
iv. Prize amount awarded
v. Name of winner printed legibly
vi. Home address of winner, including street
number, city and state
vii. Social
security number or driver's license number of winner
viii. Signature of winner
ix. Signature of worker who awarded the
prize
x. Signature of cashier who
paid the prize
3. If the
prize is Six Hundred Dollars ($600.00) or more, a check must be written to the
winner. This amount must be included in the total prizes awarded.
6. Pull-tab bingo.
i. List by name and serial number each deal
being sold during the session.
ii.
List the number of pull-tabs sold.
iii. List the price per pull-tab
sold.
iv. List the name of
worker(s) selling pull-tabs and their signature verifying total issued,
sequence numbers and price.
v.
List the total receipts from pull-tabs.
7. Prizes awarded for pull-tab bingo.
i. The participant must sign all winning
pull-tabs beginning with third tier from the bottom and up or the participant
must sign if pull-tab is twenty-five dollars or more. A copy of the payout
sheet, which is included in each deal, must be maintained as evidence of all
receipts and prize payouts.
ii.
Total amount of prizes awarded for pull-tabs. Any winning player receiving Six
Hundred Dollars ($600.00) or more and/or any amount of a progressive pull-tab
win, must sign a receipt as described in 13 Miss. Admin. Code Pt. 10, R.
5.3(h)(5)(vi).
iii. The winning
tabs must be retained for a period of ninety (90) days or until an agent does
an inspection and instructs that said pull-tabs may be destroyed.
8. Total receipts from electronic
pull-tab devices. The money count report must be attached to the session
report.
9. Total prizes paid to
electronic pull-tab device players. All payout tickets must be signed by the
participant and the cashier. All tickets must be attached to the session report
for verification. Any winning player receiving Six Hundred Dollars ($600.00) or
more must sign a receipt as described in 13 Miss. Admin. Code Pt. 10, R.
5.3(h)(5)(vi).
10. Total of all
receipts from bingo, including electronic daubers, pull-tabs, and electronic
pull-tab devices
11. Total of all
prizes awarded from bingo, including electronic daubers, pull-tabs, and
electronic pull-tab devices
12.
Win/Loss (gross receipts less prizes awarded)
13. Cash reconciliation
i. List beginning cash on hand and have two
(2) workers verify with signatures.
ii. List cash receipts for the
session.
iii. List cash
disbursements prizes under Six Hundred Dollars ($600.00).
iv. List ending cash on hand and have two (2)
workers verify with signatures.
v.
List check receipts for the session.
vi. Must contain the signature of the bingo
supervisor or designed alternate supervisor verifying all information on the
report is true and correct.
14. For each progressive pull-tab jackpot,
the bingo location must maintain, at a minimum, the following records for a
period of three (3) years from the date that the progressive game prize was
awarded or the game was considered closed:
i.
date the progressive jackpot started;
ii. method or rules detailing how game is
played and how the potential jackpot is won;
iii. dollar amount of contribution into the
jackpot per deal;
iv. dollar amount
of the jackpot cap;
v. accumulated
jackpot totals including any backup jackpots;
vi. form number, serial number and sale date
of the deals contributing to the jackpot; and
vii. name and identification of the winner
with the date and amount won. This information is to supplement the prize
report information required by 13 Miss. Admin. Code Pt. 10, R.
5.3(h)(5)(vi).
viii. Once a bingo
location offers a progressive pull-tab for play, the bingo location must
continue to offer that particular progressive pull-tab at every subsequent
session at that location until the jackpot and any backup jackpots are
won.
Miss. Code
Ann.§§
97-33-65,
97-33-69,
97-33-71,
97-33-73,
97-33-75,
and
97-33-109.
