Monthly Financial Reports to the Board (GCB-REPORTS)
Each month, the Board requires that all licensed gambling organizations complete and submit electronic reports that include:
- LG100A: Receipts and Expenses by Site (for each permitted premises)
- LG100B2: Reports of Barcoded Games
- LG100C: Lawful Purpose Expenditures
- LG100F: Lawful Gambling Fund Reconciliation
Use GCB-REPORTS 08 01 2018 to file your monthly LG100A, LG100C, and LG100F reports. The electronic file must be submitted to the Board by the 20th of the following month. All submissions should be sent to: gcbreports@state.mn.us (but please do not send any correspondence to this email address).
Use GCBreports2026-10-6_B2_Excel_Template to file your monthly LG100B2. The Schedule B2, Lawful Gambling Report of Barcoded Games, is a similar form that organizations already send to the MN Department of Revenue. The first LG100B2 report is due August 20, 2026, with your other July reports. B2s must be typed and submitted electronically.
Contact the Compliance Specialist assigned to your organization's county regarding any requests for Electronic Filing extensions.
Minnesota Gambling Control Board
Electronic Filing Templates and Instructions
- GCB-REPORTS 08 14 2018 – Use this link to open the Microsoft Excel file containing the GCB-REPORTS forms. Microsoft Excel 2010 or later is needed for this file to function properly.
- GCB-REPORTS Instructions August 1 2018 – These instructions provide step-by-step detail on opening the GCB-REPORTS file and completing, saving, printing and electronically submitting your monthly reports.
- GCBreports2026-10-6_B2_Excel_Template – Use this link to download the Microsoft Excel file containing the LG100B2 form. Microsoft Excel 2010 or later is needed for this file to function properly.
- E-Filing Checklist – Review this checklist prior to submitting your reports each month to ensure that they are sent correctly.
Private Vendor Gambling Software
Many organizations use computer software specifically designed to help manage their lawful gambling activity. These programs are typically able to produce completed monthly reports suitable for submission to the Gambling Control Board in lieu of the Excel file provided by the Board. Click on the link below for general instructions for users of private vendor software.
