Section 296-7.003 - STANDARD FINANCIAL AND STATISTICAL RECORDS7.003.01 Authorized Gaming Operators will file monthly, quarterly and annual reports of financial and statistical data.7.003.02 The Executive Director will periodically prescribe a set of standard reporting forms and instructions to be used in filing monthly, quarterly and annual reports.7.003.03 Annual reports will be based on a calendar year beginning January 1 and ending December 31, unless otherwise approved by the Commission. Quarterly reports will be based on the calendar quarters ending March 31, June 30, September 30 and December 31. Monthly reports will be based on calendar months. Quarterly and monthly reports will contain a cumulative year-to-date column so as to facilitate analysis.7.003.04 The Authorized Gaming Operator's Chief Executive Officer, or the Chief Executive Officer's designee who is approved by the Commission, will be responsible for all reports required to be filed pursuant to this Section.7.003.05 Reports required to be filed pursuant to this Section will be addressed as prescribed by the Commission and received no later than the required filing date. The required filling date for monthly reports will be the last calendar day of the following month. All other reports required by this Section are due as prescribed by the Commission.7.003.06 In the event of a termination or suspension of the Authorized Gaming Operator, voluntary or involuntary change in business entity or material change in ownership, the holder of an Authorized Gaming Operator License will file an interim quarterly report as of the date of occurrence of such event, unless such event has already been disclosed in a regular quarterly report or unless exempted by the Commission. The filing date will be 30 calendar days after the date of occurrence of the event.7.003.07 Any adjustments resulting from the quarterly and annual audits will be recorded in the accounting records. If the adjustments were not reflected in the holder of an Authorized Gaming Operator License's quarterly or annual reports and the Commission concludes the adjustments are significant, a revised report may be required from the holder of an Authorized Gaming Operator License. The revised filing will be due within 30 calendar days after written notification to the holder of an Authorized Gaming Operator License.7.003.08 Unless otherwise established by law, delays in mailing, mail pickups, and postmarking are the responsibility of the holder of an Authorized Gaming Operator License.296 Neb. Admin. Code, ch. 7, § 296-7.003
Adopted effective 5/16/2022Amended effective 2/1/2023