(1) A retail licensee shall make and maintain a record showing in detail:

1. (a) quarterly expenditures made separately for:

   1. (i) malt or brewed beverages;
   2. (ii) liquor;
   3. (iii) set-ups;
   4. (iv) food; and
   5. (v) any other item required by the department; and

2. (b) sales made separately for:

   1. (i) malt or brewed beverages;
   2. (ii) set-ups;
   3. (iii) food; and
   4. (iv) any other item required by the department.

(2) A retail licensee shall make and maintain a record required by Subsection (1):

1. (a) in a form approved by the department; and
2. (b) current for each three-month period.

(3) A retail licensee shall support an expenditure by:

1. (a) a delivery ticket;
2. (b) an invoice;
3. (c) a receipted bill;
4. (d) a canceled check;
5. (e) a petty cash voucher; or
6. (f) other sustaining datum or memorandum.

(5)

1. (a) A record of a retail licensee is subject to inspection by an authorized representative of the commission and the department.
2. (b) A retail licensee shall allow the department, through an auditor or examiner of the department, to audit the records of the retail licensee at times the department considers advisable.