Reimbursement of Cash Shortages

Leased Premises

Cash shortages that are the lessor’s responsibility must be reimbursed each month by the lessor. The cash shortages may be:

1. deducted from the monthly rent payment; or
   
   
2. reimbursed by the lessor in the form of a check written out to the organization and deposited into the gambling account by the end of the following month.

If a lessor requests to reimburse cash shortages for each game when the game is pulled, the gambling manager and lessor may audit the game together. If the lessor makes up any shortages prior to the deposit being made, the reimbursement must be recorded on the LG861.

Owned Premises

If an organization owns the site where it conducts charitable gambling, it must reimburse its gambling account for cash shortages exceeding .3% (three-tenths of one percent) of gross receipts each fiscal year (July through June). Track monthly cash shortages on the Cash Shortages Worksheet. If the organization's shortages have exceeded .3% of gross receipts, it must reimburse its gambling account for the excess shortages by July 20.