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Introduction
Licenses and Permits
Organization Licenses and Permits
Qualifications to Apply
Organization License Application
License Term
Proof of Nonprofit Status
Bylaws and Membership List
Organization Officers Affidavit
Registration of Paid Gambling Employees
License and Regulatory Fees
Inactive License
Reporting Information Changes
Terminating an Organization License
Exempt Permits
Excluded Activity
Gambling Manager License
Qualifications
Emergency Change of Gambling Manager
Gambling Manager Application
Assistant Gambling Manager
Continuing Education
Reporting Information Changes
Mentoring Available
Premises Permits and Leases
Premises Permit Application
About the Application
Local Government Approval
Lease for Lawful Gambling Activity
Rent is All-Inclusive
Rent Limits for Gambling Activity
Lease: Bar Bingo
Lease: Rent Limits for Bingo
Lessor Restrictions and Requirements
Who May Conduct or Play
Reporting Changes
Off-Site Permits
Consent to Conduct Electronic Games
Conduct of Games
Paper Pull-Tabs
Common Terms and Items Used
Conducting Paper Pull-Tabs
Before Sales Begin
Information Required at Premises
Verifying Game Invoices
Defective Games
Starting Cash Banks and Drawers
Business Hours
While Selling Paper Pull-tabs
Selling the Paper Pull-Tab Tickets
Posting of Prizes Awarded
Verifying Serial Numbers
Prizes Awarded
Defacing Winning Tickets
Handling Counterfeit Paper Pull-Tab Tickets
Using the Prize Receipt Form
Overview
Attaching Winning Ticket to Prize Receipt
Detecting Forged Prize Receipts
Game Transfers
After Games are Closed
Closing a Paper Pull-Tab Game
Deposit Information
Auditing a Paper Pull-tab Game
Closed Game Records and Storage
Common Problems and Possible Solutions
Game Tracking - Form LG861
Sample LG861
Common LG861 Questions
Paper Pull-tab Game Variations
Paper Pull-Tab Dispensing Device
About the Device
Using a Pull-tab Dispensing Device
Device Security
Point-of-Sale System
POS System Requirements
Recording Sales and Prizes
End-of-Shift Cash Count
Month-End Audit and Reconciliation
POS System Forms
Records and Reports
Overview
Defective Games
Reporting Negative Net Receipts
Replenishing Cash Banks
Electronic Games
Common Terms
Electronic Pull-tabs
Overview
Purchasing Games
Obtaining Devices
Use of Devices and Limits
Game Requirements
Electronic Portal Access
Closing Electronic Games
Sales to Players
Purchasing Tickets
House Rules
Cashing Out Devices
Forms
Depositing Electronic Game Income
Electronic Linked Bingo
Overview
Obtaining Devices
Sales to Players
Purchasing Electronic Bingo Faces
“Cashing Out” Devices
Electronic Game Reporting
Starting Cash Banks
Daily Records and Reports
Tracking Deposits and Cash Shortages
Month-End Reporting
Common Questions Relating to Electronic Games
Paper Bingo
Common Terms
Items Used
Bingo Program
Bingo Prizes
Who May and May Not Participate
Conducting Bingo
Information Required
Selling Price and Coupons
Starting Cash Banks
Selling Bingo Paper or Hard Cards
Selling Food and Beverages
Before the Game Begins
Cancellation of Bingo Occasion
Calling Bingo Numbers
Bingo Boards
Verifying and Declaring a Winner
Awarding Prizes
Closing a Bingo Occasion
Deposit Information
Fund Loss
Conduct of Bar Bingo
Break-Open Bingo
Non-Linked Bingo Devices
Bingo Paper: Records and Reports
Bingo Hard Cards: Records and Reports
Questions & Answers
Raffles
What Is and What Isn't a Raffle
Raffle Prizes
Raffle Ticket Requirements
Conducting a Raffle
Canceling or Postponing a Raffle
Specialized Raffles
Calendar Raffles
Raffles Capped at $60
Combination Raffles
Button Raffle
Membership Event Raffle
Fishing/Hunting Contest
Continuation raffle
Alternative Raffles
Meat Raffles
Records and Reports
Raffle Checklist
Tipboards
Common Terms
Item Used
Tipboard Prizes
Conducting a Tipboard Game
Information at Premises
Putting a Game into Play
Selling Tipboard Tickets
Determining a Winner
Closing a Tipboard Game
Deposit Information
Fund Loss
Conducting a Sports Tipboard Game
What is a Sports Tipboard
Sports Tipboard Restrictions
Revealing the Winners
Prize Payouts
Closing the Game
Auditing a Tipboard Game
Fund Loss
Questions and Answers
Other Tipboard Games
Cumulative Tipboard Game
Multiple Seal Tipboard Game
Progressive Tipboard Game
Records and Reports
Meat Raffles
Paddlewheels
With a Table
Common Terms
Items Used
Information Posted/Kept at Site
Records and Reports
Video Recording Required
Conduct - Part 1
Conduct - Part 2
Conduct - Part 3
Conduct - Part 4
Without a Table
Common Terms
Information Posted/Kept at Site
Paddlewheel Prizes
Balancing a Paddlewheel
Records and Reports
Conduct - Part 1
Conduct - Part 2
Conduct - Part 3
Paddlewheel Meat Raffles
Expenditures
Allowable Expenses
Definition and General Information
Accounting Services and Annual Audit
Advertising
Compensation and Payroll Taxes
What is Allowed
Rate of Pay and Benefits
Percentage Allowed
Compensation Restrictions
Workers' Compensation Insurance
Records Required
Pay By Check or Electronically
Cash Basis
Timesheet and Payroll Register
Equipment and Repairs
Investigation Fees and G.M. Bond
Gambling Product
Theft and Liability Insurance
Miscellaneous Expenses
Penalties and Interest
Rent and Cash Shortages
Rent Limits
Paying Rent For Leased Site
What is a Cash Shortage
Who is Responsible for Cash Shortages
At Owned Site: Who is Responsible
Reimbursement of Cash Shortages
Negative Net Receipts
Cash Longs
Cash Shortage Problems
How Can Cash Shortages Be Reduced?
Utilities
Other Expenses
Lawful Purpose Expenditures (LPE)
LPE Code Summary
LPE Codes 1-6
Details for LPE Codes 13-19
Details for LPE Codes 20-26
LPE Codes 7-12
LPE Codes 7-12
LPE Codes 13-19
LPE Codes 20-26
Publicizing Lawful Purpose Activities
Expenditures Not Allowed
Lawful Purpose Rating
Guidelines at a Glance
LPE Reporting and Request Forms
Internal Operations and Oversight
Administrative Controls
Organization Responsibility
Monthly Report to Members
Authorization of Expenditures
Chief Executive Officer
Gambling Manager
Assistant Gambling Manager
Internal Controls
Internal Controls Worksheet
Site Spot Checks
Illegal Gambling
Sanctions Imposed
If You Suspect Illegal Gambling
Payment of Rent
Is It Illegal Gambling?
Video Games of Chance
Auditing a Paper Pull-tab Game
Cash Shortages
What is a Cash Shortage?
Worksheet and Instructions
Reimbursements
Preventing Cash Shortages
Fund Loss
Definition
Cash Shortages
Notify Law Enforcement
Reporting a Fund Loss
Accounting Controls
Gambling Accounts
Account Requirements and Restrictions
Reimbursements, Refunds, and Transfers
Emergency Expenditures
Shared Expenditures
Membership Review
Keep Records
Balancing the Books
Deposit Review
Inventory Controls
Gambling Equipment Part 1
Gambling Equipment Part 2
Gambling Equipment Questions and Answers
Perpetual Inventory
Physical Inventory
Site Inventory
Merchandise Prize Inventory
Annual Certified Inventory
Inventory Destruction
Separation of Duties
Case Studies
Embezzlement
Fund Losses
Inventory
Criminal Charges Filed
Monthly Reports
Before You Begin
Completing the LG100A
Completing the LG100C
Completing the LG100F
Completing the LG100
Filing the Monthly Reports
Troubleshooting
Timesheet and Payroll Register Examples
