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too LAWFUL GAABLING <br />Almost all of the organizations we Visited had at one time or another prob- <br />lem,s With "'cash shortages." However, organizations, that had what we <br />c "deired good internal controls had minimal cash shortages. Several gam- <br />onsil <br />bling ma,nagiers told us tIhat Iffthere was moire than $ 10 or so ML'ssing from a <br />game, they investigated who, was stealing., <br />$1 i <br />e The current control over, bad checks is weak because there s no way <br />to now if bad, checks that have been written off are later recovered, <br />or if the recovered. funds are properly deposited into the <br />III <br />organization's gambling account. <br />&WMA b" <br />V1 Fab I I P -Nq %k' ?MJA <br />The state has, 'Instituted, a, number of controls over gambling in both statute <br />and rule in order, to insure the integrity of gambling operations. They fall into <br />three general categories, controls over: <br />* the manufacture of gambling equipment, <br />9 the distribution, channel, and <br />—111 1111 ��� 11111! <br />PM <br />L 9111111111111 R 11 1 MP W= <br />I The gross receipts tax, however, is calculated on proceeds before cash, shortages and bad checks are de- <br />dlu,cted. <br />2 Comparisions between Schedule B of the monthly gambling tax return (where the cash shortage is <br />listed gamic by game) and Schedule A, (where the total of cash -short and bad checks is listed) shows that, in <br />most cases, the funds reported on, Schedule A are cash, shortages rather than bad checks. <br /># <br />ill M <br />0 9 4k <br />rrM <br />• <br />$1 i <br />e The current control over, bad checks is weak because there s no way <br />to now if bad, checks that have been written off are later recovered, <br />or if the recovered. funds are properly deposited into the <br />III <br />organization's gambling account. <br />&WMA b" <br />V1 Fab I I P -Nq %k' ?MJA <br />The state has, 'Instituted, a, number of controls over gambling in both statute <br />and rule in order, to insure the integrity of gambling operations. They fall into <br />three general categories, controls over: <br />* the manufacture of gambling equipment, <br />9 the distribution, channel, and <br />—111 1111 ��� 11111! <br />PM <br />L 9111111111111 R 11 1 MP W= <br />I The gross receipts tax, however, is calculated on proceeds before cash, shortages and bad checks are de- <br />dlu,cted. <br />2 Comparisions between Schedule B of the monthly gambling tax return (where the cash shortage is <br />listed gamic by game) and Schedule A, (where the total of cash -short and bad checks is listed) shows that, in <br />most cases, the funds reported on, Schedule A are cash, shortages rather than bad checks. <br />