Recordkeeping

A distributor shall maintain complete, accurate, and legible accounting records in North Dakota. The records must be retained for three years and include, by month: 1. Purchase invoices for gaming equipment. 2. Sales of gaming and nongaming equipment, supplies, and services sold or provided on a distributor's invoice. A sales invoice must be prepared on a form approved by the attorney general and include: a. License number of the distributor; b. Business name and address of the buyer and business name and address where the gaming equipment or supplies were shipped to or where the service was performed; c. License or permit number of the buyer, if applicable; d. Invoice number and date; e. Date shipped or date of service; f. Indication for a credit memo; g. Quantity, price, and description of each item of gaming equipment, supplies, and services. This includes the name of game and indication of the item as a deal of pull tabs, electronic deal of pull tabs, club special, prize board, tip board, seal board, raffle board, punchboard, sports-pool board, calcutta board, or series of paddlewheel ticket cards. For a deal of pull tabs (excluding jar tickets), it must include a manufacturer's form number. For an electronic deal of pull tabs, it must include the date the deal was downloaded for active play. For a series of paddlewheel ticket cards, it must include the number of paddlewheel ticket cards and number of tickets on each card. For a prize board, it must include separate costs, including sales tax, for a merchandise prize (if any), coins, and board and pull tabs. For paper bingo cards, it must include the primary color of single cards or primary color of the top card of collated booklets, type (number of faces on a sheet) of collated booklets or single cards, number of cards in a collated booklet, and serial number and size of series. For dispensing devices, it must include name of the device and its model and serial number. For a site system with bingo card- marking devices and electronic quick shot bingo site operating system with card-marking devices, it must include the quantity of devices and name, model and serial number, and version of the system and devices. For a fifty-fifty raffle system, it must include name of the system and its model and serial number. For electronic pull-tab devices with operating system, it must include the quantity, name, model, and serial numbers of the devices and version of the operating system. For service work performed, it must include the nature of the work and identify the system or device the work was performed on; h. Gaming stamp number; i. Ideal gross proceeds, ideal adjusted gross proceeds, price of a merchandise prize, and value of a last sale prize; j. An indication that a deal was resealed and the reason, if applicable; and k. For electronic pull-tab devices with operating systems for which a fixed rate per electronic pull-tab ticket sold is charged, the sales invoice, including a separate line item amount for each site and specific set of games that the fixed rates are being billed for. Charges for each specific set of games for a site must be easily identifiable on the sales invoice and must include the site name, manufacturer, and the date range for which the charges apply. 3. A sales invoice must be: a. Numbered consecutively with at least four characters; b. Prepared and issued as follows: (1) A copy to the customer; (2) A copy retained on file by the distributor; and (3) Every invoice, including voids, must be numerically accounted for; and c. A credit memo for a returned item must be prepared and issued like a sales invoice. A credit memo must represent only a returned item. 4. A sales journal must include the invoice date, number, total amount, and name of customer. 5. A cash receipts journal must include cash sales, cash received from all sources, name of customer, date a payment is received, and amount. 6. A cash payments journal must include checks issued, cash payments, date of check or payment, check number, name of payee, and type of expense. 7. Record of voided gaming stamps on a form prescribed by the attorney general. 8. Inventory records and reconciliation of inventories. 9. A repair report for each service call on a dispensing device. 10. Documentation of a training session conducted according to subsection 24 of section 99-01.3-15-02. 11. A manufacturer's invoice that references a rental fee charged an organization for a site system with bingo card-marking devices, an electronic quick shot bingo site operating system with card-marking devices, fifty-fifty raffle system, and electronic pull-tab devices with operating system. 12. A monthly report detailing, for each different variation of electronic pull-tab game, the total number of times a deal for the game was downloaded to an organization site server for play. The report must include for each deal, manufacturer, game name, state gaming stamp number, game serial number, number of pull tabs, cost per play, ideal gross proceeds, ideal prizes, and pay out percentage. 13. Perpetual inventory records of bingo card-marking devices used with site systems and of card- marking devices used with electronic quick shot bingo site operating systems, which must include the organization name, site, model of device, serial number of device, and dates issued to and returned from a site. 14. Perpetual inventory records of fifty-fifty raffle systems which must include the organization name, site, control programs installed, and number of sales units. 15. Perpetual inventory records of electronic pull-tab devices with operating systems, which must include the organization name, site, control programs installed, and number of electronic pull- tab devices at the site. For each electronic pull-tab device, the inventory records must include manufacturer, unique serial number, model number, and date of manufacture. This information must be retained for three years.