Wyoming Administrative Code
Agency 038 - Wyoming Gaming Commission
Sub-Agency 0003 - Skill Based Amusement Games
Chapter 6 - Audit and Internal Controls
Section 6-9 - Record Retention

Universal Citation: WY Code of Rules 6-9

Current through September 21, 2024

(a) Each vendor and operator must maintain, in a place secure from theft, loss, or destruction, adequate records of its business and accounting operations as it relates to skill based amusement games.

(b) Each vendor or operator must make the records available to the Commission upon request. A vendor must hold the records for not less than five (5) years. The records must include, but not be limited to, all of the following:

(i) All correspondence with, or reports to, the Commission or any local, state, or federal governmental agency regarding skill based amusement games;

(ii) Accounting records pertaining to skill based amusement games;

(iii) Ledgers pertaining to skill based amusement games;

(iv) If applicable, a copy of the contract or revenue-sharing agreement;

(v) An accurate accounting of all amounts received by a vendor from, or revenue shared with, an operator; and

(vi) All correspondence concerning the business between a vendor and its operators, regarding skill based amusement games.

(c) A vendor and its operators must keep and maintain, in a manner and form required by the Commission, accurate, complete, and legible records of any books, records, or documents pertaining to, prepared in, or generated by the vendor and its operators, including but not limited to, all of the following:

(i) Forms;

(ii) Reports, including Tax Worksheets and Attestation Reports;

(iii) Accounting records;

(iv) Ledgers;

(v) Subsidiary records; and

(vi) Internal audit records.

(d) A vendor or operator must organize and index all required records in a manner that enables the Commission to locate, inspect, review, and analyze the records with reasonable ease and efficiency. Records may be retained at a vendor's or operator's principal place of business, or other location and manner approved by the Commission, provided that records retained at a location outside this state are maintained in such a manner to allow for the electronic transmission of records to the Commission within a reasonable time.

Disclaimer: These regulations may not be the most recent version. Wyoming may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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