2010 New Hampshire Statutes
TITLE XXIV GAMES, AMUSEMENTS, AND ATHLETIC EXHIBITIONS
CHAPTER 287-D GAMES OF CHANCE
Section 287-D:5 Financial Reports and Inspections.

287-D:5 Financial Reports and Inspections. –
    I. A charitable organization, a licensed game operator employer, or a primary game operator under contract to conduct games of chance on behalf of a charitable organization and designated by the charitable organization to be responsible for submitting financial reports shall submit a complete financial report for all game dates licensed under RSA 287-D:2 and RSA 287-D:2-a to the racing and charitable gaming commission on forms approved by the racing and charitable gaming commission within 15 days of the end of each month during which a game of chance was held.
    II. The financial report shall be completed by the treasurer of the charitable organization or a duly authorized officer, director, or official of the charitable organization who shall certify such accounting under oath.
    III. The financial report shall include:
       (a) A complete statement of all revenues and expenses.
       (b) A record of the amount of prizes awarded.
       (c) The names and addresses of the members who participated in the games of chance.
       (d) The name and address of any fundraising counsel or game operator involved in conducting the games of chance.
    IV. The charitable organization shall retain canceled checks for the payment of expenses and prizes for a period of 2 years.
    V. All financial reports filed by charitable organizations shall be maintained by the racing and charitable gaming commission for a period of one year from the date of filing and shall be open to public inspection.
    VI. All financial records pertaining to the games of chance shall be maintained by the treasurer of the charitable organization or other duly authorized director, officer, or official of the charitable organization and shall be made available to the racing and charitable gaming commission, the attorney general or the chief of police of any city or town where games of chance are held upon request. The racing and charitable gaming commission may audit such financial records.
    VII. A charitable organization shall maintain complete and accurate documentation of all revenues and expenses contained in the financial reports for at least 2 years from the date the financial report is filed.

Source. 1977, 329:1. 1991, 276:1. 1998, 251:6, 7. 2006, 311:13. 2008, 25:1, eff. July 11, 2008. 2010, 190:5, eff. Jan. 1, 2011. 2011, 259:10, eff. Sept. 11, 2011.