North Dakota Administrative Code › Title 99 - State Gaming Commission › Article 99-01.3 - Games of Chance › Chapter 99-01.3-03 - Accounting Rules › Section 99-01.3-03-09 - Inventory records of games, paper bingo cards, tickets, cash banks, and chips and reconciliation

Current through Supplement No. 393, July, 2024
1. An organization
				shall maintain master and site inventory records of all deals and games that
				have a state gaming stamp affixed to their flares. The master records must
				include the sales invoice number, date received, name of game, dates of
				issuance to and received from a site, site name, date deal was placed, date
				game (that the deal was played as part of) was closed, and quarter the deal was
				reported on the tax return, by gaming stamp number. The site records must
				include the gaming stamp number, date received, date placed, and date game
				(that the deal was played as part of) was closed, by site and name of game. If
				an organization has only one site where inventory is stored, it may combine the
				master and site inventory records. Annually an organization shall reconcile its
				inventory records of all deals and games that have a state gaming stamp affixed
				to their flares that are recorded as being in play and in inventory as unplayed
				to the items that are actually in play and in inventory. This includes all
				games and deals that have not been reported on a tax return. A person who does
				not have sole access, shall count these items that are actually in play and in
				inventory, compare this count to the inventory records, and resolve any
				difference.
2. An organization
				shall maintain master and site inventory records of paper bingo cards. The
				master records must include for each primary color and type of card, the sales
				invoice number, date received, number of cards bought, serial number, dates of
				issuance to a site, site name, and quantity of cards issued to the site, or
				include information prescribed by a method approved by the attorney general. If
				an organization has only one site where inventory is stored, it may combine the
				master and site inventory records. The site records for each series must
				include site name, primary color and type of card, serial number, quantity
				received, date received, and quantity issued and returned for each session, or
				include information prescribed by a method approved by the attorney general.
				Annually an organization shall reconcile its inventory records of paper bingo
				cards that are recorded as being in inventory to the cards that are actually in
				inventory. A person who does not have sole access, shall count these items that
				are actually in inventory, compare this count to the inventory records, and
				resolve any difference.
3. An
				organization shall maintain master and site inventory records of rolls of
				tickets. The master records must include for each ticket roll the color of the
				roll, date received, beginning ticket number, ending ticket number, number of
				tickets bought, date of issuance to a site, and site name, or include
				information prescribed by a method approved by the attorney general. If an
				organization has only one site where inventory is stored, it may combine the
				master and site inventory records. The site records must include site name,
				color of roll, beginning ticket number, ending ticket number, quantity
				received, date received, and quantity issued and returned for each session or
				event, or include information prescribed by a method approved by the attorney
				general. Annually an organization shall reconcile its inventory of tickets.
				This reconciliation must include verification of the starting ticket number and
				total number of remaining tickets that are recorded as being at the home office
				and site to the tickets that are actually on hand. A person who does not have
				sole access, shall count the tickets at the home office and site, compare this
				count to the inventory records, and resolve any difference.
4. An organization shall maintain a master
				record of ideal cash bank amounts and account for permanent increases or
				decreases. For each cash bank, the record must include the site, game type,
				game identifier, and amount. When a cash bank is started or when the ideal
				amount is permanently increased or decreased, the date, check number, amount,
				source or destination of the funds, and updated ideal cash bank amount must be
				recorded. Annually an organization shall reconcile its master cash bank records
				to the actual cash banks. A person who does not have sole access, shall count
				the cash banks, compare the count to the current ideal cash bank amount
				recorded on the record, and resolve any difference.
5. An organization shall maintain casino and
				betting chip master and site inventory records. The records must include the
				dates chips are acquired, transferred to, and received from a site and running
				totals, by value of chip. Annually an organization shall reconcile its
				inventory of chips that are recorded as being at the home office and site to
				the chips that are actually in inventory. If an organization has only one site
				where inventory is stored, it may combine the master and site inventory
				records. A person who does not have sole access, shall count the chips in
				inventory at the home office and site, compare this count to the inventory
				records, and resolve any difference.
6. The count and reconciliation must be done
				by a person who does not have sole access to deals, games, paper bingo cards,
				rolls of tickets, cash banks (and who does not have sole signatory authority of
				the gaming account), or chips. It must be documented, including the name and
				title of the person who does the count and reconciliation, date and procedure
				performed, result, corrective action taken, and initials of that
				person.
General Authority:
NDCC 53-06.1-01.1
Law Implemented:
NDCC
					 53-06.1-01.1