Section 52.01.03.324 - ANNUAL REPORT01.When Due. Every licensed charitable or nonprofit organization conducting bingo games shall prepare an annual report within thirty (30) days after the close of its license year and file the annual report with the Lottery. See Section 67-7709(2), Idaho Code.02.Information Required By Forms. The nightly reports, receipts, winner records, and payouts must be documented and kept with the organization's records for five (5) years along with any further information required by the forms prescribed by the Lottery pursuant to statute and rule.03.Independent Audit. Organizations that exceed two hundred thousand dollars ($200,000) in annual gross revenue from bingo games, raffle events, or bingo games and raffles combined must submit an independent audit performed by a certified public accountant licensed in Idaho and who meets peer review requirements set forth by the Idaho State Board of Accountancy. This independent audit must be submitted within ninety (90) days of the end of the licensed organization's license year.Idaho Admin. Code r. 52.01.03.324