Bingo licensees must prepare detailed records for each bingo session during that session in the format we require. Daily records must include, at least:

(1) A copy of the schedule of games and prizes available for the session. Licensees must note any changes to the advertised and printed game and prize schedule that occur during a session and the bingo manager assigned primary responsibility for supervising the session and another bingo worker on duty during the session must verify and sign the change. If licensees note the effective dates of each game schedule, they may maintain it separately and update it only when a change occurs; and

(2) An attendance record indicating the number of people participating; and

(3) All bingo numbers selected and called during any game that offers a prize greater than two hundred dollars. Licensees must record the numbers in the sequence selected. They may use a computer generated "call sheet" instead of a manual record if a printout of results is made; and

(4) The winning card number(s) for each individual prize awarded greater than two hundred dollars. If the game is played using disposable bingo cards, the winning card may be retained instead of the card numbers; and

(5) The gross gambling receipts collected for each separate type of sale, of any kind, for bingo games including, but not limited to, regular games, early bird games, blackout games, special games, or pick up games. Licensees using the combination receipting method for bingo income must reconcile the extended value of all disposable cards, packets of cards, and electronically generated cards sold to the amount of sales recorded per the cash register; and

(6) The amount paid out or accrued for prizes awarded for each bingo game. Each session record must contain at least the following regarding prizes awarded:

(a) The game number; and

(b) The dollar amount or the actual cost of each prize; and

(c) A complete description of all noncash prizes; and

(d) The consecutive number of the prize receipt issued for each prize; and

(e) The duplicate copy of the prize receipt issued for all prizes awarded during the session or the merchandise prize receipt log; and

(f) The check number of all checks used to pay winners of bingo games. If the payment must be made by check, licensees must maintain the duplicate copy as a part of the session records; and

(g) Full details of prizes accrued; and

(7) The net gambling receipts from each bingo session; and

(8) The cash on hand at the beginning and the end of each session; and

(9) A reconciliation of cash on hand, net gambling receipts, and the bank deposit of net revenue for each session. Licensees must include a validated copy of the bank deposit receipt. Licensees must document all steps taken to reconcile overages or shortages of more than twenty dollars for any session.