to obtain a basic understanding of the charitable gaming statutes, as of july 1, 2010.to obtain a...

• To obtain a To obtain a basicbasic understanding of understanding of the charitable gaming statutes, as of the charitable gaming statutes, as of July 1, 2010.July 1, 2010.

• To obtain a To obtain a basicbasic understanding of understanding of the charitable gaming regulations.the charitable gaming regulations.

• To obtain a To obtain a basicbasic understanding on understanding on how to properly complete the how to properly complete the Department’s game management Department’s game management forms.forms.

• To obtain a To obtain a basicbasic understanding on understanding on the importance of instituting internal the importance of instituting internal controls for cash and inventory.controls for cash and inventory.

• To obtain To obtain basic administrative basic administrative and and other relevant informationother relevant information pertaining pertaining to the certificate of registration for to the certificate of registration for bingo manager.bingo manager.

•Effective as of July 1, 2010 Effective as of July 1, 2010

Control of Charitable Control of Charitable Gaming: §18.2-340.15Gaming: §18.2-340.15

• Charitable gaming is a privilegeprivilege.

• Charitable gaming is permitted in the Commonwealth as a means to fund fund qualified organizationsqualified organizations.

Control of Charitable Control of Charitable Gaming: §18.2-340.15Gaming: §18.2-340.15

• The Department of Agriculture & Department of Agriculture & Consumer ServicesConsumer Services is vested with control of all charitable gaming within the Commonwealth.

• The Charitable Gaming BoardCharitable Gaming Board is vested with the power to prescribe regulations and conditions for charitable gaming to be conducted within the Commonwealth.

Charitable Gaming Board: Charitable Gaming Board: §2.2-2455§2.2-2455

• The Code of Virginia provides that the Charitable Gaming Board be geographically geographically balancedbalanced as much as possible.

• Membership of the Board consist of:– A member from a charitable gaming organization;– A charitable gaming supplier;– A landlord of a bingo hall;– A member who is or has been a law enforcement

officer; and– Five citizen members.

Definitions: §18.2-Definitions: §18.2-340.16340.16

• “BingoBingo” is defined as:– Specific game of chance played with

individual cards having numbered squares ranging from 1 to 75; and

– Authorizes electronic bingo devices.

• “Charitable Gaming SuppliesCharitable Gaming Supplies” is defined as:– Bingo paper, instant bingo/seal cards, etc.

Definitions: §18.2-Definitions: §18.2-340.16340.16

• “Gross ReceiptsGross Receipts” is defined as:– Total amount of money generatedgenerated by an

organization from charitable gaming before the deduction of expenses, including prizes.

• “JackpotJackpot” is defined as:– Prizes must be greater than $100;– Must be designated on the game program

as a jackpot game; and– No longer is required to be a coverall.

Definitions: §18.2-Definitions: §18.2-340.16340.16

• “ConductConduct” is defined as:– Calling bingo sessions, selling,

distributing prizes, etc.

• “ManagementManagement” is defined as:– Handling permits, financial reports, etc.

• “OperationOperation” is defined as:– Direct on-site supervision of bingo

session, coordinating volunteers, etc.

Definitions: §18.2-Definitions: §18.2-340.16340.16

• “RaffleRaffle” is defined as:– A prize won by a random drawing of

names or prearranged numbers with people purchasing chances; and

– A prize won by a race of inanimate objects floating on a body of water (duck races).

Powers of the OCG: §18.2-Powers of the OCG: §18.2-340.18340.18

• Free access to premises devoted to the conduct of charitable gaming.

• Compel the production of records involving charitable gaming.

• Issue subpoenas for witnesses and/or for the compelling the production of records.

• Limit the number of organizations for which a person may managemanage, operateoperate or conductconduct charitable gaming.

Denial of Permit: §18.2-Denial of Permit: §18.2-340.20340.20

• The Department may deny, suspend or revoke the permit of any organization not in strict compliance with the statutes and regulations governing charitable gaming only after the proposed action by the Department has been reviewed and approved by the Board.

• Denying, suspending or revoking a permit is subject to the APA, exceptexcept:– Failure to submit all required information with permit

application;– Failure to file financial reports within 30 days of the

deadline; or– Criminal warrants being issued by the courts.

Permitted Games: §18.2-Permitted Games: §18.2-340.22340.22

• Games that are permittedpermitted include:– Bingo;– Instant Bingo/Seal Cards;– Raffles; and– Games explicitly authorized by the

statutes or regulations governing charitable gaming (i.e. decision bingo, progressive bingo games using predetermined number or patterns).

Permit Eligibility: §18.2-Permit Eligibility: §18.2-340.24340.24

• Charitable gaming permits are only Charitable gaming permits are only valid valid for the for the locationslocations, , datesdates and and timestimes designated on them.designated on them.

Permit: §18.2-340.25Permit: §18.2-340.25

• If a If a completecomplete renewal application is renewal application is received received 45 days45 days or more prioror more prior to the to the expiration of the permit, the permit expiration of the permit, the permit willwill continue to be effective until the continue to be effective until the Department has taken final action. Department has taken final action. Otherwise, the permit Otherwise, the permit willwill expire on the expire on the expiration date.expiration date.– The Department has The Department has nono authority to grant authority to grant

extensions to conduct charitable gaming for extensions to conduct charitable gaming for applications received less than 45 days prior to applications received less than 45 days prior to the expiration date; thereforethe expiration date; therefore

– Renewal applications need to be Renewal applications need to be submittedsubmitted in a in a timely mannertimely manner..

Conduct of Bingo: §18.2-Conduct of Bingo: §18.2-340.27340.27

• Authorized payments for a person to play bingo during a bingo session include cashcash, checkcheck or debit carddebit card.

• May notnot extend lines of credit (i.e. accepting post dated check) or accept credit cards.

Conduct of Bingo: §18.2-Conduct of Bingo: §18.2-340.27340.27

• An organization can conduct bingo no more than two calendar days per a calendar week and no more than two sessions per a calendar day which are limited to no more than 55 bingo games per session.

• A special permit may be issued by the Department for more frequent operations of bingo games during carnivals, fairs and state, federal or religious holidays which shall be designated on the permit.

Conduct of Bingo: §18.2-Conduct of Bingo: §18.2-340.27340.27

• A requirement to conduct bingo sessions only in the adjoiningadjoining county, city or town from where the organization has been in existence or met.– The Department maymay approve exceptions

to this requirement.

Conduct of Instant Bingo/Seal Conduct of Instant Bingo/Seal CardsCards §18.2-340.28 §18.2-340.28

• Instant bingo/seal card maymay be played as part of a bingo session at such locations and times designated on the permit.

• No individual under the age of 18 can purchasepurchase, playplay or redeemredeem instant bingo/seal cards.

Joint Games: §18.2-Joint Games: §18.2-340.29340.29

• Two or moreTwo or more organizations can jointly organizations can jointly organize and conduct bingo sessions.organize and conduct bingo sessions.

Prohibited Practices: §18.2-Prohibited Practices: §18.2-340.33340.33

• No qualified organization can enter into a contract with any person for the purpose of organizing, managing or conducting charitable gaming, except:– Persons with a validvalid bingo caller/bingo

manager certificate of registration; and– Organizations composed of the deaf or

blind; limited to persons involved with the clerical assistance in the management or operation of charitable gaming.

Prohibited Practices: §18.2-Prohibited Practices: §18.2-340.33340.33

• Individuals who are not affiliated with an organization can be involved in the conduct of a bingo session as long as they are supervised by a bona fide member of the permitted organization.– The The managementmanagement and and operationoperation of a bingo of a bingo

session will continue to be limited to session will continue to be limited to bona bona fide membersfide members (30 day requirement) or (30 day requirement) or official membersofficial members of the organizations. of the organizations.

Prohibited Practices: §18.2-Prohibited Practices: §18.2-340.33340.33

• Remuneration may be paid to uniformed law enforcement officers or uniformed security officers for providing security at the bingo session.– Security officer must be with a business

licensed by DCJS (Department of Criminal Justice Service); and

– Cannot be involved with the managementmanagement, operationoperation or conductconduct of the bingo session.

Prohibited Practices: §18.2-Prohibited Practices: §18.2-340.33340.33

– A list of businesses licensed by DCJS can A list of businesses licensed by DCJS can be found on the DCJS’s website at:be found on the DCJS’s website at:

www.dcjs.virginia.gov/ps/directory/www.dcjs.virginia.gov/ps/directory/businessSearch.cfmbusinessSearch.cfm

• No person shall participate in the managementmanagement or operationoperation of charitable gaming:– Convicted of any felony within the person’s lifetime, or– Convicted of any misdemeanor involving fraud, theft or

financial crimes within the preceding five years.

• No person shall participate in the conductconduct of charitable gaming:– Convicted of any felony within the preceding ten years,

or– Convicted of any misdemeanor involving fraud, theft or

financial crimes within the preceding five years.

Prohibited Practices: §18.2-Prohibited Practices: §18.2-340.33340.33

Prohibited Practices: §18.2-Prohibited Practices: §18.2-340.33340.33

• Remuneration may be paid to bingo caller/bingo managers who have a validvalid certificate of registration with the Department.– Bingo CallerBingo Caller: Up to $100 per session– Bingo ManagerBingo Manager: Up to $100 per session– A list of A list of validvalid certificates of registration can certificates of registration can

be found on the Department’s website at: be found on the Department’s website at: www.dcg.virginia.gov/info_certified.www.dcg.virginia.gov/info_certified.htmhtm

Prohibited Practices: §18.2-Prohibited Practices: §18.2-340.33340.33

• Prizes Limitations:– Door PrizeDoor Prize: Up to $50 for a single prize or to $50 for a single prize or

$250 in total cumulative prizes per a $250 in total cumulative prizes per a session.session.

– Regular/Special Bingo PrizeRegular/Special Bingo Prize: Up to $100– Instant Bingo/Seal Card PrizeInstant Bingo/Seal Card Prize: Up to $599– Jackpot Bingo PrizeJackpot Bingo Prize: Up to $1,000 in total

prizes per a session

Prohibited Practices: §18.2-Prohibited Practices: §18.2-340.33340.33

• Prizes Limitations:– Progressive Bingo game: Up to $100 for up

to six individual games per session– Progressive Bingo jackpot prize: Up to

$5,000 for up to six individual games per session

– Raffle PrizeRaffle Prize: Up to $100,000 except for a raffle drawing for a house

Prohibited Practices: §18.2-340.33

Progressive games:• Allowed to conduct up to six games per

session per organization.• All progressive initial game prizes can

start out at no more than $500 each and are capped at maximum of $5,000 each.

• Can select to sell sheets for games either a single sheet or as packs and can also play in electronic devices.

Prohibited Practices: §18.2-340.33

Progressive bingo (continued):

• The choice of patterns and the number of games played – up to max of six games per session - are entirely up to the individual charitable gaming organization. The information must be printed on the game program.

• For each type of game selected, organizations must determine in advance the maximum number of balls that will be called during the first gaming session that the particular game is played.

Prohibited Practices: §18.2-340.33

Progressive bingo (continued):• Each game, its prize, and the number of

balls to be called shall be clearly announced before the game is played.

• If a game is not won within the prescribed number of balls called, the number of balls called will be increased by one (1) ball each subsequent session the game is played.

• If the predetermined pattern is not covered with the prescribed number of balls called for that game, the game will continue until the pattern is covered, in which case only a regular bingo prize (up to $100) is awarded.

Prohibited Practices: §18.2-Prohibited Practices: §18.2-340.33340.33

• A landlord cannotcannot:– Participant in the managementmanagement, operationoperation or

conductconduct of charitable gaming at bingo sessions conducted on their premises;

– Require a particular manufacturer, distributor or supplier of bingo supplies to be used as a condition of their lease or by contract; and

– Sell, lease or provide bingo supplies such as bingo paper, instant bingo/seal cards, etc.

• This provision shall not apply to any qualified organization conducting bingo games on its own behalf at premises owned by it.

Prohibited Practices: §18.2-Prohibited Practices: §18.2-340.33340.33

• Must purchase charitable gaming supplies from a permitted supplier.– A list of permitted suppliers can be found A list of permitted suppliers can be found

on the Department’s website at: on the Department’s website at: www.dcg.virginia.gov/info_supplier.www.dcg.virginia.gov/info_supplier.htmhtm

• May notnot use any charitable gaming gross receipts for an organization’s social or recreational activities.

Bingo managers §18.2-340.34.1

• Can not receive remuneration unless person has applied and has been issued registration certificate by the Department.

• Application and $75 fee payment required for each year of certification.

• Registration certificate remains valid for period of one year from the date of issuance.

Bingo managers §18.2-340.34.1 (continued)

Managers are required as a condition of registration to 1) have been a bona fide member of the qualified organization for at least 12 consecutive months and 2) complete a reasonable training course developed & conducted by the Department.

Bingo managers §18.2-340.34.1 (continued)

The Department may either refuse to register or may suspend, revoke or refuse to renew certification based on the following:

a) Having been convicted of or pleaded nolo contendere to a felony in any state or federal court or has been convicted of any offense committed in the Commonwealth that is a felony;

b) Been convicted of or pleaded nolo contendere to a crime involving gambling;

c) Had any license, permit, certificate or other authority relating to charitable gaming in the Commonwealth or any other jurisdiction suspended or revoked;

d) Failed to file or has been delinquent in excess of one year in the filing of any tax returns or payment of any taxes due the Commonwealth.

Criminal Penalties: §18.2-Criminal Penalties: §18.2-340.37340.37

• Any person who converts funds derived Any person who converts funds derived from any charitable gaming to his own from any charitable gaming to his own or another's use:or another's use:– If the amount of funds is If the amount of funds is less than $200less than $200, ,

the person shall be guilty of the person shall be guilty of petit larcenypetit larceny;;– If the amount of funds is If the amount of funds is $200 or more$200 or more, the , the

person shall be guilty of person shall be guilty of grand larcenygrand larceny; and; and– The provisions of this section shall The provisions of this section shall notnot

preclude the applicability of any other preclude the applicability of any other provision of the criminal law of the provision of the criminal law of the Commonwealth that may apply to any Commonwealth that may apply to any course of conduct that violates this section.course of conduct that violates this section.

• “Fiscal yearFiscal year” or “annual reporting periodannual reporting period” is defined as:– January 1 to December 31 of a given year

• “Game programGame program” is defined as:– A written list of all games to be played, including:

• Sales price of all bingo paper and electronic bingo devices;

• Pack configuration;

• Prize amounts to be paid during a session for each game; and

• Indication whether prize amounts are fixed or are based on attendance.

Definitions: 11 VAC 15-Definitions: 11 VAC 15-22-1022-10

• The UOP requirement is at 10% 10% of the gross receipts, which applies to all organizations.

• Before revoking or suspending a permit, an opportunity to implement a corrective corrective action planaction plan must be provided by the Department.

• An option to request a temporary waivertemporary waiver to the minimum UOP requirement is available.

Permit Eligibility: 11 VAC Permit Eligibility: 11 VAC 15-22-2015-22-20

• Modifications to the permit:– Any planned changes to the permit still need to be

requested at least 30 days30 days in advance of the proposed effective date.

– Only permanentpermanent changes to the permit will require a $50 fee.

– Changes in dates, times or locations due to inclement weather, disaster or circumstances outside of the organization’s control can be made without changing the permit.

• Simply notify the Department of the action as soon as possible.

• No fee for such unplanned changes.

Permit Eligibility: 11 VAC Permit Eligibility: 11 VAC 15-22-2015-22-20

• The Department maymay revoke, suspend or deny a permit:– Organization found in violation of the statutes or

regulations governing charitable gaming;– Organization is no longer in good standing with the

national/state organization;– IRS revokes or suspends the organization’s tax

exempt status; or– Organization willfully and knowingly provided false

information on its application for a permit.

Permit Denial: 11 VAC 15-Permit Denial: 11 VAC 15-22-30:122-30:1

– Organization is found to have a member involved with charitable gaming who had been convicted of a crime as follows:

• Any person participating in the managementmanagement or operationoperation of charitable gaming:

a) Convicted of a felony, orb) Convicted of any misdemeanor involving fraud, theft or

financial crimes within the preceding five years.

• Any person participating in the conductconduct of charitable gaming:

a) Convicted of any felony within the preceding ten years, orb) Convicted of any misdemeanor involving fraud, theft or

financial crimes within the preceding five years.

Permit Denial: 11 VAC 15-Permit Denial: 11 VAC 15-22-30:122-30:1

• Before revokingrevoking or suspendingsuspending a permit, the Department may work with the organization to correct the problems).– The Department can negotiate a consent

order with the organization.

• The Department has the authority to set the terms of suspension.

Permit Denial: 11 VAC 15-Permit Denial: 11 VAC 15-22-30:122-30:1

• Involvement of minors during a bingo session:– No one under the age of 18 may participate in

the managementmanagement or operationoperation of the bingo session.

– Individuals 14 through 17 years of age may only participate in the conductconduct of the bingo session.

• Written consent from a parent that verifies the date of birth of the minor must remain on file.

– Your “House Rules” maymay be more restrictive.

Conduct of Games: 11 VAC Conduct of Games: 11 VAC 15-22-4015-22-40

• Allows the sales of bingo for a subsequent session to take place during the 30 minute break as long as the building is clearedcleared of patrons from the previous session.

• Food being provided to volunteers onsite is capped at $15$15.

Conduct of Games: 11 VAC Conduct of Games: 11 VAC 15-22-4015-22-40

• Storeroom inventory:– Original invoicesOriginal invoices or legible copieslegible copies need to be

stored at the same storage space as the gaming supplies;

– Gaming supplies are to be stored in a secure location with access limited to bona fide bona fide membermember of the organization; and

– Complete inventory needs to be maintained on the premiseson the premises where the bingo session is being held.

Conduct of Games: 11 VAC Conduct of Games: 11 VAC 15-22-4015-22-40

• All instant bingo/seal card sales and prize payout mustmust be made in accordance with the corresponding flare.

• Charitable gaming supplies must be purchased from a permitted supplier.

• Bingo paper cannotcannot be altered once it has been received from the permitted supplier.

• Discounts provided to players is capped at 1% of gross receipts from the prior year.

Gross receipts of $1 Million = $10,000 in discounts.

Conduct of Games: 11 VAC Conduct of Games: 11 VAC 15-22-4015-22-40

• “House Rules” are required for the bingo sessions; must be consistentconsistent with statutes/regulations.

• Maximum number of faces on a electronic bingo device is limited to 54 faces per a 54 faces per a devicedevice.

• Limits volunteers to playing bingo once the sessionsession begins.

Rules of Play: 11 VAC 15-Rules of Play: 11 VAC 15-22-5022-50

• Rules of play for the “Decision BingoDecision Bingo” game:– The game is to be played on bingo cards in the

conventional manner;– Players must enter the game by paying a

predetermined amount (i.e. buy-inbuy-in) for each card face in play;

– After calling each set of three numbers, players wishing to continue playing must pay an additional predetermined fee (i.e. anteante) for each card in play;

– The prize amount must not exceed $100; generated by the additional predetermined fee (i.e. anteante); and

– The predetermined amounts (i.e. buy-inbuy-in and anteante) must be listed on the game program and prize amount must be announced to the players before it is paid to the winner.

Rules of Play: 11 VAC 15-Rules of Play: 11 VAC 15-22-5022-50

• Rules of play for the “Treasure Chest Treasure Chest RaffleRaffle” game:

–The game needs to be listed on the game program as “Treasure Chest Raffle;”

–The game needs to have “House Rules;” and

–If the player cannot unlock the treasure chest, then the organization will proceed to open the chest with the correct key.

Rules of Play: 11 VAC 15-Rules of Play: 11 VAC 15-22-5022-50

• All gaming receipts must be deposited in a separate gaming account within twotwo business days.

• All expenses other than prizes and food for volunteers must be made by checkcheck from gaming accounts.

• Bingo session records and bank account records must be maintained for a minimum of three yearsthree years from the close of the fiscal year.

Bank Accounts: 11 VAC 15-Bank Accounts: 11 VAC 15-22-6022-60

• Requires the use of the Department’s game management forms during the bingo session.

• All discountsdiscounts, door prizesdoor prizes and operating operating expensesexpenses for charitable gaming must be documented.

• Seal card and winning ticket must be maintained for at least 90 days however winner’s sign payout slip is maintained for three years.

Recordkeeping: 11 VAC 15-Recordkeeping: 11 VAC 15-22-7022-70

• Annual financial report for each previous fiscal year (i.e. calendar year) will not be due until March 15 of the following year (ex. FY 10 report due March 15, 2011).

• All permitted organizations are required to file annual and quarterly financial reports.

• Deadlines for quarterly financial reports:Quarter Period Quarter Period Due DateDue DateJan 1 - Mar 31 (1Jan 1 - Mar 31 (1stst)) June 1June 1Apr 1 - June 30 (2Apr 1 - June 30 (2ndnd)) September 1September 1July 1 - Sept 30 (3July 1 - Sept 30 (3rdrd)) December 1December 1Oct 1 - Dec 31 (4Oct 1 - Dec 31 (4thth)) March 1March 1

Financial Reports: 11 VAC Financial Reports: 11 VAC 15-22-8015-22-80

• Late fees for the failure of submitting financial reports to the Department in a timely manner.

– Late fee is $25 a day (up to 30 days at $750 – after 30 days permit is AUTOMATICALLY REVOKED if late fees in addition to audit & administrative fees have not been paid).

– The Department would rather have you file financial reports in a timely manner.

• Unused and damaged gaming supplies need to either be returnedreturned to the supplier or picked-uppicked-up by the Department.

Financial Reports: 11 VAC Financial Reports: 11 VAC 15-22-8015-22-80

• Immediately report to the Department:–Information pertaining to the

misappropriation or theft of funds;–Information pertaining to violation of

charitable gaming statutes and regulations;–Information on any officer, director or game

manager who has been convicted of a felony or crimes involving fraud, theft or financial crimes; and

–Information on changes to the organization’s tax status by the Internal Revenue Service.

Reporting Violations: 11 VAC Reporting Violations: 11 VAC 15-22-12015-22-120

15 Minutes15 Minutes

15 Minutes15 Minutes

• Limit the Limit the handlinghandling of admission of admission packs, game packs and/or sheets packs, game packs and/or sheets of bingo paper, which is located at of bingo paper, which is located at the admission counter to those the admission counter to those volunteersvolunteers who are assigned to the who are assigned to the admission counter.admission counter.

• Adopt an internal procedure to Adopt an internal procedure to count count and and verifyverify the amount of change fund and number the amount of change fund and number of admission packs, game packs and/or sheets of admission packs, game packs and/or sheets of bingo paper assigned to the admission of bingo paper assigned to the admission counter counter prior to the commencement of salesprior to the commencement of sales..– Assign a volunteer to conduct an initial count Assign a volunteer to conduct an initial count prior prior

to the commencement of salesto the commencement of sales;;– Assigned another volunteer to Assigned another volunteer to verifyverify the accuracy the accuracy

of the initial count; andof the initial count; and– Enter the verified initial count onto the Enter the verified initial count onto the

Department’s admission reconciliation form (Department’s admission reconciliation form (Form Form 104-A104-A).).

• Adopt an internal procedure to Adopt an internal procedure to count count and and verifyverify the number of admission packs, the number of admission packs, game packs and/or sheets of bingo paper game packs and/or sheets of bingo paper remaining at the admission counter remaining at the admission counter after after the completion of salesthe completion of sales..– Assign a volunteer to conduct an initial count Assign a volunteer to conduct an initial count

after the completion of salesafter the completion of sales; and; and– Assigned another volunteer to verify the Assigned another volunteer to verify the

accuracy of the initial count.accuracy of the initial count.– Enter the verified initial count onto the Enter the verified initial count onto the

Department’s admission reconciliation form Department’s admission reconciliation form ((Form 104-AForm 104-A).).

• Maintain the cash that is generated Maintain the cash that is generated from the admission counter sales from the admission counter sales separatelyseparately from all other cash from all other cash generated at the bingo session until generated at the bingo session until the completion of the cash the completion of the cash reconcilement portion of the reconcilement portion of the Department’s admission reconciliation Department’s admission reconciliation form (form (Form 104-AForm 104-A).).

• Adopt an internal procedure to Adopt an internal procedure to complete complete and and verifyverify the information contained the information contained within the cash reconcilement portion of within the cash reconcilement portion of the Department’s admission the Department’s admission reconciliation form (reconciliation form (Form 104-AForm 104-A).).– Assign a volunteer to complete the cash Assign a volunteer to complete the cash

reconcilement portion reconcilement portion upon the completion upon the completion of admission counter salesof admission counter sales; and; and

– Assigned another volunteer to Assigned another volunteer to verifyverify the the accuracy of the information within the cash accuracy of the information within the cash reconcilement portion.reconcilement portion.

• If the organization is experiencing a If the organization is experiencing a high high numbernumber of of uncollected checksuncollected checks from its from its bingo operations, then consider bingo operations, then consider accepting only cashaccepting only cash..

• Keep a Keep a reference logreference log on all on all uncollected uncollected checkschecks and share the reference log and share the reference log among the relevant volunteers.among the relevant volunteers.

• Adopt an internal procedure to Adopt an internal procedure to pre-pre-approve checksapprove checks prior to their use by the prior to their use by the player at the bingo session.player at the bingo session.

• Adopt an internal procedure to Adopt an internal procedure to count count and and verifyverify the number of admission packs, game packs the number of admission packs, game packs and/or sheets of bingo paper assigned to floor and/or sheets of bingo paper assigned to floor sales sales prior to the commencement of such prior to the commencement of such salessales..– Require a volunteer to conduct an initial count Require a volunteer to conduct an initial count prior prior

to the commencement of floor salesto the commencement of floor sales;;– Require the volunteer who is assigned to conduct Require the volunteer who is assigned to conduct

floor sales to floor sales to verifyverify the accuracy of the initial count; the accuracy of the initial count; andand

– Enter the verified initial count onto the Enter the verified initial count onto the Department’s floor sales reconciliation form (Department’s floor sales reconciliation form (Form Form 104-B104-B).).

• Adopt an internal procedure to Adopt an internal procedure to count count and and verifyverify the number of admission packs, game the number of admission packs, game packs and/or sheets of bingo paper remaining packs and/or sheets of bingo paper remaining from floor sales from floor sales after the completion of such after the completion of such salessales..– Require the volunteer who is assigned to conduct Require the volunteer who is assigned to conduct

floor sales to conduct an initial count floor sales to conduct an initial count after the after the completion of floor salescompletion of floor sales;;

– Assigned another volunteer to verify the accuracy Assigned another volunteer to verify the accuracy of the initial count; andof the initial count; and

– Enter the verified initial count onto the Enter the verified initial count onto the Department’s floor sales reconciliation form (Department’s floor sales reconciliation form (Form Form 104-B104-B).).

• Adopt an internal procedure to Adopt an internal procedure to limit the limit the amount of cashamount of cash that a volunteer has in that a volunteer has in their their possessionpossession when selling when selling admission admission packs, game packs and/or sheets of packs, game packs and/or sheets of bingo paperbingo paper on the floor by requiring on the floor by requiring frequent depositsfrequent deposits. .

• Check the Check the serial numberserial number of the redeemed of the redeemed winning instant bingo/seal card tickets winning instant bingo/seal card tickets against the corresponding flare prior to against the corresponding flare prior to payment.payment.

• Maintain the cash that is generated from Maintain the cash that is generated from the instant bingo/seal card sales the instant bingo/seal card sales separatelyseparately from all other cash generated at the bingo from all other cash generated at the bingo session until the completion of the cash session until the completion of the cash reconcilement portion of the Department’s reconcilement portion of the Department’s instant bingo/seal card/pull-tab instant bingo/seal card/pull-tab reconciliation form (reconciliation form (Form 105Form 105).).

• Limit the Limit the handlinghandling of instant of instant bingo/seal card/pull-tabs to those bingo/seal card/pull-tabs to those volunteersvolunteers who are assigned to the who are assigned to the instant bingo/seal card/pull-tab instant bingo/seal card/pull-tab counter.counter.

• Adopt an internal procedure to Adopt an internal procedure to count count and and verifyverify the number of instant bingo/seal the number of instant bingo/seal card tickets assigned to floor sales card tickets assigned to floor sales prior to prior to the commencement of such salesthe commencement of such sales..– Require a volunteer to conduct an initial count Require a volunteer to conduct an initial count

prior to the commencement of floor salesprior to the commencement of floor sales;;– Require the volunteer who is assigned to Require the volunteer who is assigned to

conduct floor sales to conduct floor sales to verifyverify the accuracy of the accuracy of the initial count; andthe initial count; and

– Enter the verified initial count onto a separate Enter the verified initial count onto a separate floor sales reconciliation form.floor sales reconciliation form.

• Adopt an internal procedure to Adopt an internal procedure to count count and and verifyverify the number of instant bingo/seal the number of instant bingo/seal card tickets assigned to floor sales card tickets assigned to floor sales after after the completion of such salesthe completion of such sales..– Require the volunteer who is assigned to Require the volunteer who is assigned to

conduct floor sales to conduct an initial conduct floor sales to conduct an initial count count after the completion of floor salesafter the completion of floor sales;;

– Assigned another volunteer to verify the Assigned another volunteer to verify the accuracy of the initial count; andaccuracy of the initial count; and

– Enter the verified initial count onto a Enter the verified initial count onto a separate floor sales reconciliation form.separate floor sales reconciliation form.

• Adopt an internal procedure to Adopt an internal procedure to limit the limit the amount of cashamount of cash that a volunteer has in that a volunteer has in their their possessionpossession when selling instant when selling instant bingo/seal card tickets on the floor by bingo/seal card tickets on the floor by requiring requiring frequent depositsfrequent deposits. .

• Adopt an internal procedure to permit a Adopt an internal procedure to permit a volunteer to volunteer to verifyverify the cash received from the cash received from a player at anytime during the transaction. a player at anytime during the transaction. – Require the volunteer Require the volunteer to count the amount of to count the amount of

cashcash received by the player and received by the player and to verify their to verify their countcount prior to the completion of the prior to the completion of the transaction.transaction.

– Require the volunteer Require the volunteer to maintainto maintain the cash the cash received by the player received by the player separate from all other separate from all other cashcash until the completion of the transaction. until the completion of the transaction.

• Adopt an internal procedure to require Adopt an internal procedure to require volunteers volunteers to maintain constant controlto maintain constant control of the cash received from the players.of the cash received from the players.– Never leave cash unattended during the Never leave cash unattended during the

bingo session.bingo session.

• Check the storeroom inventory forms Check the storeroom inventory forms ((Form 109-AForm 109-A & & Form 109-BForm 109-B) against the ) against the actual storeroom inventory at least actual storeroom inventory at least quarterly.quarterly.

• Check the Check the invoicesinvoices that are issued by that are issued by the supplier against the the supplier against the actual deliveryactual delivery..

• Limit the Limit the accessaccess of the storeroom to of the storeroom to certain members.certain members.

• Ensure that the storeroom is Ensure that the storeroom is secure secure at at all times.all times.

• Adopt an internal procedure to Adopt an internal procedure to limit the limit the accessaccess of the storeroom at the of the storeroom at the beginningbeginning and and endend of the bingo session. of the bingo session.– Maintains an easier control on the Maintains an easier control on the

inventory.inventory.

• Adopt an internal procedure to utilize Adopt an internal procedure to utilize the storeroom issue inventory forms the storeroom issue inventory forms ((Form 106-AForm 106-A & & Form 106-BForm 106-B).).

• Identify the Identify the positionspositions and their and their functionsfunctions within a bingo session; train within a bingo session; train the volunteers to those positions.the volunteers to those positions.

InformationInformation

•A valid certificate of registration A valid certificate of registration onlyonly applies to the applies to the individualindividual and the and the time time periodperiod that are listed on it. that are listed on it.

•Notify the Department Notify the Department in writingin writing of of any changes in personal information any changes in personal information pertaining to the certificate of pertaining to the certificate of registration including, but not limited registration including, but not limited to:to:•Mailing address;Mailing address;•Contact information; andContact information; and•Name change.Name change.

•If you provide an If you provide an email addressemail address on your on your application for a Certificate(s) of application for a Certificate(s) of Registration, then that will be the Registration, then that will be the method in which the Department will method in which the Department will contact you. In addition, this particular contact you. In addition, this particular method will be used to send you your method will be used to send you your Certificate(s) of Registration if and Certificate(s) of Registration if and when it is approved by the Department.when it is approved by the Department.

•Please make sure to check your email Please make sure to check your email on a regular basis, including your on a regular basis, including your junk junk folderfolder and and spam folderspam folder. .

•If possible, please add to your list of If possible, please add to your list of acceptable email addressesacceptable email addresses, all email , all email addresses that end in addresses that end in @DCG.Virginia.gov@DCG.Virginia.gov. If you are not . If you are not comfortable using email as a reilable comfortable using email as a reilable method of communication, please do method of communication, please do not include an email address in your not include an email address in your application in the future. application in the future.

•Written notifications can be Written notifications can be submitted to submitted to Ms. Ellen Oakey-FloryMs. Ellen Oakey-Flory through one of the following through one of the following methods:methods:•On-Line Registration SystemOn-Line Registration System•Email: Email: ellen.oakey-ellen.oakey-

flory@vdacs.virginia.gov flory@vdacs.virginia.gov •Fax: Fax: (804) 786-1079, Attn: Ellen (804) 786-1079, Attn: Ellen

Oakey-FloryOakey-Flory•Mail: Mail: VDACS, Division of Charitable VDACS, Division of Charitable

GamingGamingAttn: Ellen Oakey-FloryAttn: Ellen Oakey-Flory101 North 14101 North 14thth Street, 17 Street, 17thth FloorFloorRichmond, VA 23219Richmond, VA 23219

•Individuals are encouraged to Individuals are encouraged to research, understand and comply with research, understand and comply with any potential federal and/or state tax any potential federal and/or state tax requirementsrequirements as a as a result of result of possessing a valid certificate of possessing a valid certificate of registration.registration.•Internal Revenue ServiceInternal Revenue Service

Website: Website: www.irs.govwww.irs.gov•Virginia Department of TaxationVirginia Department of Taxation

Website: Website: www.tax.virginia.govwww.tax.virginia.gov

• Review the following documents for further Review the following documents for further details:details:– Charitable Gaming Statutes;Charitable Gaming Statutes; http://www.dcg.virginia.gov/statute-reg/statute.shtmhttp://www.dcg.virginia.gov/statute-reg/statute.shtm

– Charitable Gaming Rules & Regulations; andCharitable Gaming Rules & Regulations; and http://www.dcg.virginia.gov/statute-reg/rules/default.shtmhttp://www.dcg.virginia.gov/statute-reg/rules/default.shtm

– Supplier Regulations.Supplier Regulations. http://www.dcg.virginia.gov/statute-reg/rules/default.shtmhttp://www.dcg.virginia.gov/statute-reg/rules/default.shtm

Thank You!Thank You!