Each qualified organization which conducts bingo occasions shall record specific information. Records shall be current so the department may review them at any time. The following records are required for each bingo occasion:
(1) The daily bingo summary (see Table A) shall be a record of the following:
a. The name of each worker;
b. The social security number of paid workers;
c. Compensation of any worker;
d. The number of players present; and
e. A list of all games played including a description of each game, the cost to play each game, the number and
category of bingo cards used for each game and the prize or prizes paid in each game. The summary shall also include the totals for the occasion of the gross receipts, prizes awarded and the jackpot prize amounts.
The daily bingo summary must be signed by a caller and another member of the organization. Records shall be maintained for three years for review by the department.
(2) An organization having $100,000 or more in bingo gross receipts per year must also comply with the following for each bingo occasion:
a. Daily Bingo Summary-
CASH CONTROL (Table B
1)
This form must show:
(1) Gross receipts, adjustments, the prize payouts and net receipts for each game played;
(2) The total net receipts, total cash counted, the overage or shortage, and the total amount to be deposited for the occasion; and
(3) Shall be signed and dated by two members of the organization.
This form should correspond with the Daily Bingo Inventory Usage Form. See suggested form in Table B1.
b. Daily Bingo Inventory Usage (Table C). This form must show:
(1) For each loose sheet of bingo paper sold, the color, paper size, game(s) played, daily count start, purchases, voids, number of sheets sold, and daily count end.
(2) If packets are purchased preassembled, the color of the top sheet, paper size, daily count start, purchases, voids, number of packets sold, and daily count end.
(3) If packets are assembled by the organization, the color of the top sheet, paper size, daily count start, purchases, voids, number of packets sold, and daily count end. Also, each loose sheet of bingo paper used to assemble the packet must be accounted for by decreasing the applicable loose sheet bingo paper inventory under subparagraph 103.13(2) "b"(1) at the time of assembly.
c. Records shall be maintained for three years for review by the department.
(3) Records of expenses and dedicated and distributed money are required.
a. The following information shall be retained for all payments:
(1) Date of payment.
(2) Payee.
(3) Amount of payment.
(4) Purpose of payment.
b. For checks, the purpose of payment shall be recorded on the memo line of the check.
(4) An employee record of people compensated for work (Table F
1) at a bingo occasion shall be maintained which shows:
a. The name, address, social security number;
b. Dates of employment;
c. Times and number of hours worked;
d. Wages paid;
e. Amounts withheld; and
f. Check number.
The records must specifically identify for which bingo occasion an employee was compensated. Compensation is anything of value given to a person in exchange for services rendered in connection with a gambling occasion. Table F1 is an example.
Records shall be maintained for three years for review by the department.
(5) An inventory list of the number of playing faces owned by the licensed organization is required.
The inventory shall be updated each month.
Records shall be maintained for three years for review by the department.
1See forms at end of this chapter.
Notes
Iowa Admin. Code r. 481-103.13
Amended by IAB April 1, 2015/Volume XXXVII, Number 20, effective 5/6/2015 Amended by IAB September 26, 2018/Volume XLI, Number 7, effective 10/31/2018
