Recordkeeping

Records must be retained for three years from the end of the quarter in which the activity was reported, unless otherwise provided by rule, and include: 1. All redeemed and unsold pull tabs for a game and be retained as documentation for gross proceeds and prizes for one year from the end of the quarter in which the activity was reported on a tax return. 2. The deal's game information sheet and flare with the state gaming stamp affixed. 3. A record of game serial numbers for each game. 4. Credit redemption register, including the organization and site name, quarter, date, amount, if credits were still on the device, player's name and signature, signature or initials of person who paid the player, alcoholic beverage establishment reimbursement information if applicable, and date paid. 5. If an employee redeems winning pull tabs at a site, a daily employee report documenting the starting and ending cash on hand, IOU records according to section 99-01.3-03-06, and prizes redeemed by prize value, total prizes, credits paid, and cash long or short, and number of redeemed top tier pull tabs by game serial number. 6. Cash profit as defined in subdivision d of subsection 9 of section 99-01.3-02-01. 7. Interim period site summary, including meter readings, test vends (if it affects the meter readings), gaming stamp number and game serial number of a deal added to a device, currency withdrawn, redeemed prizes by denomination obtained from an alcoholic beverage establishment, total prizes including alcoholic beverage establishment and employee redeemed if applicable, total prizes credited through the device if applicable, total credits paid, employee cash long or short if applicable, cash profit or loss, bank deposit, and information on top tier winners redeemed by game serial number. 8. A summary that includes the following: a. Number of redeemed top tier pull tabs by gaming stamp and game serial number, cumulative cash profit or loss, bank deposits, and prizes; b. Reconciliation of nonresettable meters for currency and the number of pull tabs dispensed to the currency in the device and to the value of the pull tabs dispensed; and c. Ideal gross proceeds, value of unsold pull tabs, gross proceeds, prizes, adjusted gross proceeds, cash profit, and cash long or short. The summaries of all games for a quarter must reconcile to the tax return. 9. Access log, which includes the organization and site name, quarter, date, time, nonresettable currency meter reading, reason for entry, and initials of the employee who accessed the device. 10. Inventory records according to subsection 1 of section 99-01.3-03-09. 11. Interim audit records according to subdivision i of subsection 14 of section 99-01.3-12-02. 12. Ideal cash bank master records according to subsection 4 of section 99-01.3-03-09. 13. Verification of the amount deposited according to a bank statement, and an audit of the game's activity according to subsections 6 and 7 of section 99-01.3-03-10. 14. The count and reconciliation of deals and cash banks according to subsections 1, 4, and 6 of section 99-01.3-03-09.