Current through Register No. 12, March 21, 2024
(a) In
accordance with RSA
287-D:22, VI, a charitable organization shall
maintain complete and accurate documentation of all revenues and expenses
contained in the financial reports for at least 2 years from the date the
financial report is filed.
(b) The
records required by (a) above shall include, at a minimum, the following
information:
(1) Policy and procedure manuals
governing gaming activities, procedures related to the operation of a game,
including play, surveillance, security, revenue collection, and accounting for,
reporting, and auditing the results produced;
(2) Documentation of information technology
procedures and controls, including monitoring systems for security incidents,
data back-up, and maintenance of systems to ensure integrity of games,
including copies of written manuals for surveillance systems, gaming computer
programs, and accounting programs;
(3) Copies of all financial records
including:
a. A formal bookkeeping system that
records all receipts and expenditures in connection with the conduct of games
of chance and the disbursement of net proceeds derived therefrom;
b. All supporting documentation related to
the bookkeeping record required in a. above for all games of chance, including:
1. All bank statements, check registers, and
reconciliations for games of chance bank accounts;
2. Bank deposit slips and canceled checks or
copies of checks for games of chance bank accounts;
3. All invoices and receipts for all games of
chance related purchases; and
4.
Canceled checks, or other backup documentation, such as confirmation of an
electronic transfer, for the payment of expenses and prizes; and
c. Financial reports submitted to
the commission;
(4) A
detailed list of manufacturers and distributers and the type of gaming
equipment purchased from each, as required by
RSA
287-E:14, XXII;
(5) A record of work schedules and table
assignments for all persons that participated in the operation of a game of
chance, including:
a. The individual's names,
addresses and phone numbers;
b. The
date, time and location of each game that the individual participated in,
including sign-in sheets and time cards, if applicable; and
c. The type of participation the individual
had in the game on each game date;
(6) Copies of documentation related to the
operation of games of chance, including:
a.
Pre-numbered 3-part, table credit and fill slips;
b. Pit game table reconciliation
sheets;
c. Cash poker table
reconciliation sheets;
d. Cage
accountability form summarizing daily cage activities;
e. Cage inventory count sheets supported by
employee signatures;
f. Inventory
transfer to and from cage documentation sheets;
g. Chip inventory documentation forms,
including purchase, receipt, balances on hand, storage, and
destruction;
h. Tournament sign-in
or registration sheets, buy-in, re-buy, and add-on documentation
slips;
i. Tournament reconciliation
sheets; and
j. Documentation for
all prize and promotional payouts;
(7) Documentation of the calculation of
charity allocation and state tax;
(8) All written contracts, agreements,
leases, rental agreements, or any other statement of understanding regarding
the operation of games of chance; and
(9) An organization chart listing titles,
roles, and responsibilities.
(c) In accordance with
RSA
287-E:22, V, all records pertaining to the
games of chance shall be maintained by the treasurer of the charitable
organization or other duly authorized director, officer, or official of the
charitable organization and shall be made available upon request to the
commission, the attorney general, or the chief of police where games of change
are held.
(d) All licensees shall
create, prepare and maintain accurate and reliable business and accounting
records that are secured from theft, loss, or destruction.
