Sec. 36.03.10.02. Accounting Records

A. A facility operator shall maintain complete, accurate, and legible records of all transactions pertaining to the revenues and expenses of a facility.

B. General ledger records shall be maintained on a double entry system of accounting with transactions recorded on a basis consistent with generally accepted accounting principles in the United States.

C. Subsidiary ledgers and records supporting general ledger records shall be prepared in accordance with generally accepted accounting principles in the United States.

D. Subsidiary ledgers and records shall include, at a minimum, documents that:

(1) Support the financial statements and all transactions impacting the financial statements including contracts or agreements with manufacturers, contractors, and management companies;

(2) Pertain to proceeds including generation of, accounting for, and transmission into the State Lottery Fund;

(3) Identify for each video lottery terminal and table game on a week-to-date, month-to-date, and year-to-date basis:

(a) Handle;

(b) Payout;

(c) Win amount;

(d) Win percentage; and

(e) Average payout percentage;

(4) Summarize the cost, by category of service, of complimentary services under Regulation .09 of this chapter;

(5) Identify all costs and expenses associated with the operation of a facility;

(6) Are prepared in compliance with the internal controls approved by the Commission under Regulation .05 of this chapter; and

(7) Relate to:

(a) Loans and other amounts payable by a facility operator;

(b) Player disputes including player complaint forms filed with the Commission under Regulation .47 of this chapter;

(c) Negotiable instruments accepted, deposited, returned as uncollected or ultimately written-off by a facility operator under this chapter; and

(d) Investments in property and equipment for the benefit of a facility.