N.H. Admin. Code § Lot 7208.01

Current through Register No. 36, September 5, 2024

Section Lot 7208.01 - Recordkeeping Requirements

(a) In accordance with RSA 287-D:22, VI, a charitable organization, or the game operator employer hired to act on behalf of the 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 individuals' 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 s, roles, and responsibilities.

(c) In accordance with RSA 287-E:22, V, all records pertaining to the games of chance shall be maintained by:

(1) The treasurer of the charitable organization or other duly authorized director, officer, or official of the charitable organization; and

(2) When applicable, the game operator employer hired to act on behalf of the organization.

(d) The licensee shall make all records required by (a)-(b) above available upon request to the commission, the attorney general, or the chief of police where games of change are held.

(e) All licensees shall create, prepare and maintain accurate and reliable business and accounting records that are secured from theft, loss, or destruction.

N.H. Admin. Code § Lot 7208.01

Derived from Volume XXXIX Number 32, Filed August 8, 2019, Proposed by #12839, Effective 7/27/2019, Expires 7/27/2029.