23 CAR § 350-116 – Bingo game and raffle record keeping

(a)
1. (1) A licensed authorized organization shall provide the address of its primary business office to the Department of Finance and Administration at the time the organization applies for a license under Acts 2007, No. 388.
2. (2) If the licensed authorized organization maintains its raffle and bingo records at a location other than its primary business office, the organization shall provide the department with the address of the location where the records are located.
(b) A licensed authorized organization’s bingo and raffle records shall be maintained at a location within the State of Arkansas in accordance with generally accepted accounting practices.
(c)
1. (1) Records related to payment of the excise tax levied on bingo faces shall be maintained for a period of at least six (6) years.
2. (2) All other records related to bingo and raffles shall be maintained for a period of at least two (2) years.
3. (3) The following information shall be retained:
  1. (A) Name, address, and telephone number of each volunteer involved in the administration of a bingo or raffle game; and
  2. (B) Any other information related to the administration of bingo or raffle games required by the Secretary of the Department of Finance and Administration.