New Hampshire § 287-D-22 - Section 287-D:22 Financial Reports, Inspections, and Other Records.

§ 287-D-22. Section 287-D:22 Financial Reports, Inspections, and Other Records.

I. (a) A charitable organization shall submit a complete financial report for all game dates licensed under RSA 287-D:4 to the lottery commission on forms approved by the lottery commission within 15 days of the end of each month during which a game of chance was held. Such report shall be completed by the treasurer of the charitable organization or a duly authorized officer, director, or official of the charitable organization who shall certify such accounting under oath; or (b) A licensed game operator employer under contract to conduct games of chance on behalf of a charitable organization shall prepare and submit the financial reports required under subparagraph (a). In such case the charitable organization shall not be required to submit such report. Such report shall be completed by the game operator employer who shall certify such accounting under oath. II. The financial report shall include: (a) A complete statement of all revenues and expenses. (b) A record of the amount of prizes awarded. (c) The names and addresses of the members who participated in the games of chance. (d) The name and address of any game operator employer involved in conducting the games of chance. III. The charitable organization shall retain canceled checks for the payment of expenses and prizes for a period of 2 years. IV. All financial reports filed by charitable organizations shall be maintained by the lottery commission for a period of one year from the date of filing and shall be open to public inspection. V. All records pertaining to the games of chance shall be maintained by the treasurer of the charitable organization or other duly authorized director, officer, or official of the charitable organization and shall be made available to the lottery commission, the attorney general, or the chief of police of any city or town where games of chance are held upon request. The lottery commission may audit, review, or inspect any and all financial records, books, documentation, and bank accounts in the name of the charitable organization that pertain to games of chance. VI. A charitable 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. VII. For the purpose of this section "records pertaining to the games of chance" means at a minimum, the following information, provided that the lottery commission may, by rule, establish additional items: (a) A policies and procedures manual 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. (b) 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. (c) A formal bookkeeping system. (d) Bank statements, check registers, reconciliations, and cancelled checks for games of chance bank accounts. (e) Bank deposit slips for the games of chance bank account. (f) Invoices for all games of chance related purchases. (g) Pre-numbered 3-part, table credit and fill slips. (h) Pit game table reconciliation sheets. (i) Cash poker table reconciliation sheets. (j) Cage accountability form summarizing daily cage activities. (k) Cage inventory count sheets supported by employee signatures. (l) Inventory transfer to and from cage documentation sheets. (m) Chip inventory documentation forms, including purchase, receipt, balances on hand, storage, and destruction. (n) Tournament sign-in or registration sheets, buy-in, re-buy, and add-on documentation slips. (o) Tournament reconciliation sheets. (p) Documentation for all prize and promotional payouts. (q) Digital surveillance logs. (r) Documentation of the calculation of charity allocation and state tax. (s) All written contracts, agreements, leases, rental agreements, or any other statement of understanding regarding the operation of games of chance. (t) Employee information, work schedules, sign-in sheets, time cards, and table assignments. (u) Written manuals for surveillance systems, gaming computer programs, and accounting programs. (v) Organization chart listing titles, roles, and responsibilities.