Section 52.01.03.323 - GENERAL LEDGER01.Establishment of General Ledger. A general ledger must be established to account separately for the bingo operation and track all transactions for the funds generated from bingo.02.Documentation. The accounting of revenues from sales of bingo cards or other entry fees and all disbursements must be documented. The accounting should include, but not be limited to, total prize payouts per session, and bingo related expenses per session, charitable contributions per session, wages, date and purpose or payee for each entry.03.Annual Report. Copies of general ledgers must accompany the Annual Bingo Report filed with the Lottery. Copies of the Charitable Contribution Acknowledgement Report Forms and Charitable Donation Reporting Form shall also accompany the Annual Bingo Report. All disbursements shall be recorded in the general ledger.04.Retention of Records. An accounting of all gross revenues and disbursements required by statute and these rules must be retained in records with the organization for a period of five (5) years, including the date and amount of each transaction, as well as the name and address of each payee for all prize payments exceeding one hundred dollars ($100). A copy of each CCARF and the Charitable Donation Reporting Form shall be retained in permanent records of the organization.Idaho Admin. Code r. 52.01.03.323