CR 98-05 Gambling License - Hopkins VFWDecember 30, 1997 Council Report 98 -05
Staff recommends approval of the following motion: move to adopt Resolution 98 -02,
approving application for lawful gambling premises permit at the Hopkins VFW Post 425
100 Shady Oak Road.
This action will allow the Hopkins VFW to continue to operate lawful gambling activities
without interruption.
Overview
The Hopkins VFW has applied for a renewal of its lawful gambling license and premises
permit. The Hopkins VFW holds a class A license and conducts bingo on the premises on
Wednesdays, Fridays and Sundays. The premises is owned and operated by the applicant.
Primary Issues to Consider
• Does the Hopkins VFW meet the criteria of the Hopkins Legislative Policy 4 -A,
Lawful Gambling?
Yes
• Has the organization conducted its operations according to State Statue and
Local Municipal Ordinances.
Yes
Supporting Documents
APPLICATION FOR LAWFUL GAMBLING PREMISES PERMIT AT
THE HOPKINS VFW POST 425 FOR THE HOPKINS VFW
• Resolution 98 -02
• Legislative Policy 4 -A, Lawful Gambling Policy
• Financial Statement and Independent Auditor's Report, Years ending June 30,
1996 and 1995
• List of Donations made by the Hopkins VFW
• Letter from the Post Commander
• Premises Permit application available in the City Clerk's office
A tit Z
' erry Objaier, City Clerk
CITY OF HOPKINS
HENNEPIN COUNTY, MINNESOTA
RESOLUTION 98 -02
RESOLUTON APPROVING A GAMBLING
LICENSE FOR THE HOPKINS VFW POST 425
WHEREAS, the Hopkins VFW Post 425 has been an important part of the
City of Hopkins, and;
WHEREAS, the Hopkins VFW Post 425 has applied for a renewal of its
gambling license to conduct lawful gambling, and;
WHEREAS, the Hopkins VFW Post 425 has conducted its gambling operation
in accordance with the laws of the State of Minnesota and Hopkins City Policy,
NOW, THEREFORE, be it hereby resolved that the City Council of the City of
Hopkins, Minnesota approves the Hopkins VFW Post 425 Premises Permit Renewal
application to operate lawful gambling at the Hopkins VFW Post, 100 — Shady Oak
Road.
Adopted by the City Council of the City of Hopkins this 6th day of January 1998.
ATTEST:
Terry Obermaier, City Clerk
By
Charles D. Redepenning, Mayor
1. PURPOSE
2. REGULATIONS
POLICY 4 -A
LAWFUL GAMBLING
1.01 The purpose of this policy is to establish rules and procedures for lawful gambling in the
City of Hopkins.
2.01 Except as otherwise enumerated herein, the provisions of Minnesota Statute Chapter 349
relating to the definition of terms, licensing and restrictions of gambling are adopted and
made a part of the statement of policy promulgated by the City of Hopkins as if set out
in full
2.02 An applicant for a license shall be a registered Minnesota nonprofit corporation or an
organization which is designated as exempt from the payment of income taxes by the
Internal Revenue Code and whose principal location or office is within the City of
Hopkins
2.03 The organization defined in Section 2.02 must be engaged in its activities for the benefit
of the community within the City of Hopkins for at least five years on a perpetual,
continuous, uninterrupted basis and have at least 30 active voting members.
2.04 Gambling allowed by the city shall be carried on only within premises owned, occupied
or leased by the organization except such activities permissible under M.S. 349.166.
2.05 No application for a premises permit will be approved for any organization to conduct
gambling on any premises other than the premises of an on -sale liquor licensee or the
premises of a fraternal, veterans or other non -profit organization. In order for a fraternal,
veterans, or other non -profit organization to conduct gambling on their premises, such
premises must have been continuously owned and occupied for a period of at least five
years. No application for premises permit shall be approved for any organization for a
site established for the primary purpose of conducting gambling. This section shall not
apply to any organization which is exempt from the requirement for a gambling license
according to M.S. 349.166.
2.06 A Class A license will only be approved for an organization that is licensed pursuant to
Minnesota Statute, section 349.16, and that conducts gambling on premises that it owns
and operates.
2.07 More than one organization, as defined in Section 2.02, may conduct gambling within a
single owned, occupied or leased premise More than one organization may jointly
conduct a lawful gambling game at one location. However, two or more organizations
shall not separately conduct the same game at the same time at one location.
Legislative Policy Manual -- Chapter 4 -A 1
2.08 The operation of gambling devices and the conduct of bingo and raffles licensed or
approved pursuant to the authority granted to the City of Hopkins shall be carried on
under the supervision of a gambling manager designated by the organization. The
gambling manager shall be responsible for the operation of the gambling activity and the
receipts and profits generated from the operation.
2.09 The gambling manager shall be an active member of the organization issued the license
and shall qualify under state law.
2.10 . Organizations seeking approval for a premises permit, that are not currently conducting
gambling in the City, must provide the City, in addition to the application forms, a copy
of the minutes of a general membership meeting, where a quorum was present, wherein
the organization approved a motion authorizing the gambling activities.
2.11 Participants in raffles, paddlewheels, pull tabs and tip boards shall be restricted to
individuals who have attained the legal drinking age. This restriction only applies to
premises where liquor, wine, beer or 3.2 beer is served. Where intoxicating beverages
are not served the age shall be eighteen.
2.12 Organizations wishing to renew a gambling license must provide the City with a financial
audit of its lawful gambling activities and funds for the previous two years. The audit(s)
must be performed by an independent accountant licensed by the state of Minnesota.
2.13 In addition, such organizations must provide the City with information on all
expenditures of lawful gambling funds during the previous two years. Such information
must include at a minimum the name of the recipient, the amount of the expenditure or
contribution, and a brief description of how the expenditure or contribution meets the
definition of "lawful purposes" as defined in M.S. 349.12. The City reserves the right to
require additional documentation from licensed organizations, or organizations seeking
licenses, as it deems necessary. ,
2.14 A fee of $100.00 shall be charged to all organizations submitting a Premises Permit
Application or Applications for approval by the City.
Established 11/19/85 by Resolution 85 -3218
Revised 4/19/94
Revised 12/16/97
City of Hopkins
Legislative Policy Manual -- Chapter 4 -A 2
V.F.W.
GEORGE R. WOLFF POST NO. 425
100 Shady Oak Road
Hopkins, Minnesota 55343
December 23, 1997
TO WHOM IT MAY CONCERN:
George R. Wolff Post 425, Hopkins, Minnesota has bingo 3 evenings per
week, Wednesday, Friday and Sunday. Two sessions are scheduled per evening.
C vV
Gary A. White, Commander
VET ERANS OF FOREIGN WARS OF THE UNITED STATES
• 4 .
LAWFUL GAMBLING FUND OF
GEORGE R. WOLFF VFW POST 425
LICENSE # 00185
Taxpayer 113 # 41- 0707819
Minnesota Taxpayer ID# 8360659
REGULATORY BASIS
FINANCIAL STATEMENTS AND
INDEPENDENT AUDITOR'S REPORT
JUNE 30, 1996 and 1995
Independent Auditor's Report
Notes to Financial Statements
TABLE OF CONTENTS
Statement of Assets, Liabilities and Fund
Balance- Regulatory Basis June 30, 1996 and 1995
Statement of Revenue, Expenses and Changes in
Profit Carry -Over - Regulatory Basis
For The Years Ended June 30, 1996and 1995
Independent Auditor's Report on Supplemental Information
Reconciliation of Games Used
For The Years Ended June 30, 1996 and 1995
Analysis of Maximum Allowable Expenses as a Percent
of Gross Profit - Regulatory Basis
For The Years Ended June 30, 1996 and 1995
PAGE
1
2
3
4 -6
7
8
9
Reconciliation of Profit Carry-Over - Regulatory Basis 10
For The Years Ended June 30, 1996 and 1995
Regulatory Checklist Questionnaire and Report 11 -12
Independent Auditor's Report on Reportable Conditions Insert
LAWRENCE J. ROSSINI
Certified Public Ace untant
Board of Directors and Members
George R. Wolff VFW Post 425
INDEPENDENT AUDITOR'S REPORT
1250 Mourning Dove Court
Fagan. Minnesota 55123
(612)688 -2050
Member
Minnesota Society of
Certified Public Accountants
I have audited the accompanying statement of assets, liabilities and fund balance
regulatory basis of the Lawful Gambling Fund of George R. Wolff VFW Post 425 as
of June 30, 1996 and 1995, and the related statements of revenues, expenses and changes
in profit carry-over - regulatory basis for the years then ended. These financial statements
are the responsibility of the Organization's management. My responsibility is to express an
opinion on these financial statements based on my audit.
I conducted my audit in accordance with generally accepted auditing standards. Those
standards require that I plan and perform the audit to obtain reasonable assurance about
whether the financial statements are free of material misstatement. An audit includes
examining, on a test basis, evidence supporting the amounts and disclosures in the
financial statements. An audit also includes assessing the accounting principles used and
significant estimates made by management, as well as evaluating the overall financial
statement presentation. I believe that my audit provides a reasonable basis for my opinion.
As described in Note 1, these financial statements were prepared in conformity with the
accounting practices prescribed or permitted by the Department of Revenue of the State
of Minnesota "Regulatory Basis" which is a comprehensive basis of accounting other than
generally accepted accounting principles.
In my opinion the financial statements referred to above present fairly, in all material
respects, the assets, liabilities and fund balance of the Lawful Gambling Fund of George R.
Wolff VFW Post 425 as of June 30, 1996 and 1995, and the results of its operations and
changes in its profit carry-over for the years then ended, on the basis of accounting
described in Note 1.
This report is intended solely for the information and use of the Board of Directors,
members and management of the Lawful Gambling Fund of George R. Wolff VFW
Post 425 and for filing with the Department of Revenue of the State of Minnesota and
should not be used for any other purpose.
Lawrence J. Rossini CPA
January 9,1997
1
ASSETS
CASH 1996 1995
Gambling Bank Accounts
Checking Accounts — Non Interest Bearing $36,776 $47,733
Savings Account — Interest Bearing 21,471 20,874
Starting Game Banks
Cash — Games in Play
LAWFUL GAMBLING FUND OF
GEORGE R. WOLFF VFW POST 425
License # 00185
STATEMENT OF ASSETS, LIABILITIES AND FUND BALANCE
REGULATORY BASIS
JUNE 30, 1996 and 1995
Total Cash 70,667 84,727
Inventories 5,059 3,740
Deferred Fund Loss 14,138
Total Current Assets $82,86,1 $88,467
LIABILITIES
ACCOUNTS PAYABLE
State Combined Receipts Tax $16,211 $16,132
Game Vendors 7,753 5,187
Total Accounts Payable 23,964 21,319
UNEARNED REVENUE, Games in PLay 2,305 3,020
Total Current Liabilities 26,269 24,339
FUND BALANCE
FUND BALANCE
Profit Carry—Over 63,595 64,128
Total Liabilities and Fund Balance 182,§t4 $88,467
See Accompanying Notes To Financial Statements
2
10,114 13,100
2,305 3,020
LAWFUL GAMBLING FUND OF
GEORGE R. WOLFF VFW POST 425
License # 00185
STATEMENT OF REVENUES, EXPENSES AND CHANGES IN PROFIT CARRY —OVER
REGULATORY BASIS
FOR THE YEARS ENDED JUNE 30, 1996 and 1995
1996 1995
AMOUNT PECENTAGE AMOUNT PECENTAGE
REVENUE
Pull— Tab Receipts $2,902,360 79.37% $3,037,912 79.90%
Paddlewheel Receipts 8,640 0.24% 9,600 0.25%
Bingo Receipts 739,829 20.23% 754,225 19.84%
Interest Income 6,042 0.17% 582 0.02%
Revenues Collected 3,656,871 100.00% 3,802,319 100.00%
COST OF REVENUES
Pull —Tab Prizes 2,362,976 64.62% 2,475,789 65.11%
Paddlewheel Prizes 4,320 0.12% 4,800 0.13%
Bingo Prizes 587,975 16.08% 583,156 15.34%
Cash Shortages 0 0.00% 408 0.01%
Cost of Revenue 2,955,271 80.81% 3,064,153 80.59%
GROSS PROFIT $701,600 19.19% $738,166 19.41%
ALLOWABLE EXPENSES $289 552 7.92% $282,396 7.43%
REVENUES IN EXCESS OF
ALLOWABLE EXPENSES $412,048 11.26% $455,770 11,99%
LAWFUL PURPOSE EXPENDITURES
Gambling Taxes:
State Combined Receipts Tax 132,522 3.62% 140,310 3.69%
State Ideal Gambling Taxes 66,284 1.81% 64,463 1.70%
Federal Gambling Taxes (17,979) — 0.49% 7,601 0.20%
State Gambling Taxes 16,504 0.45% 17,645 0.46%
Total Gambling Taxes 197,331 5.40% 230,019 6.05%
Audit Fee 1,900 0,05% 1,900 0.05%
Board Authorized Expenditures 23,000 0.62% 35,180 0.93%
Programs Expenditures 190,350 5.21% 212,717 5.60%
Total Lawful Purpose Expenditures 412,581 11.28% 479,816 12.62%
EXPENSES IN EXCESS OF REVENUES ($533) — 0.01% ($24,046) — 0.63%
Profit Carry—Over — Beginning of Year 64,128 88,174
PROFIT CARRY —OVER
END OF YEAR 63 595 $64,128
See Accompanying Notes To Financial Statements
3
LAWFUL GAMBLING FUND OF
GEORGE R. WOLFF VFW POST 425
License # 00185
NOTES TO FINANCIAL STATEMENTS
June 30, 1996 and 1995
NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Nature of Organization
The George R. Wolff VFW Post 425, located in Hopkins Minnesota was formed as
part of a national organization for fraternal, patriotic, historical and educational
purposes. The organization commenced lawful gambling operation at its post location
within the City of Hopkins to increase its program services.
The organization is licensed for the sale of raffles, paddle wheels, tipboards and
pulltabs and for the play of bingo in accordance with guidelines established by State
law. The forms of lawful gambling conducted by the organization during 1996 and
1995 were bingo, pulltabs and paddlewheel.
Basis of Presentation
Regulatory basis of accounting is the basis of accounting prescribed by the State of
Minnesota, which is a comprehensive basis of accounting other than generally
accepted accounting principles. Regulatory basis of accounting differs from the
accrual method of accounting in that under the regulatory method, all expenses other
than the cost of games and the monthly state receipts tax are expensed when paid. In
addition, under the accrual method, state gambling taxes collected upon purchase of
the game are prepaid and expensed during the period the game is used. Under the
regulatory method, these state gambling taxes are expensed when paid.
Use of Estimates -The preparation of financial statements in conformity with the
regulatory basis of accounting requires management to make estimates and
assumptions that affect the reported amounts of assets and liabilities and disclosure of
contingent assets and liabilities at the date of the financial statements and the reported
amounts of revenues and expenses during the reporting period. Actual results could
differ from those estimates.
Starting Game Banks - Starting game banks consists of imprest amounts which are
used to fund open play of games.
Inventories - Inventories consist of the vendor cost of the games purchased. State
gambling taxes paid upon purchase of the games are not included in inventories. At
June 30, 1996 and 1995 there were 103 and 80 pulltab games, 116 and 103
paddlewheel games in inventory respectively. The 52 tipboard games in inventory at
June 30, 1995 were destroyed.
4
LAWFUL GAMBLING FUND OF
GEORGE R. WOLFF VFW POST 425
License # 00185
NOTES TO FINANCIAL STATEMENTS
June 30, 1996 and 1995
NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
Deferred Fund Loss - Deferred fund losses represent significant fund losses requiring
Gambling Control Board approval prior to deduction.
Unearned Revenue - Unearned revenue results from net revenue in excess of prizes
paid out on games in play at the balance sheet date. At June 30, 1996 and 1995 there
were 11 games in play.
NOTE 2 DEFERRED FUND LOSS
The amount shown as Deferred Fund Loss of $14,138 at June 30, 1996 represents
cash shortages related to 39 pull -tab games .
NOTE 3 PROFIT CARRY -OVER RECONCILIATION
The profit carry-over balance of $63,595 at June 30, 1996 is greater than the amount
shown on the State of Minnesota Lawful Gambling Activity Summary and Tax Return
by $164. At June 30, 1995 the profit carry-over balance of $64,128 is greater than the
amount shown on the State of IvMlnnesota Lawful Gambling Activity Summary and Tax
Return by $1,938.
NOTE 4 INCOME TAXES
The Organization is exempt from state and federal income taxes under Section
501(c)(19) of the Internal Revenue Code. However, the Organization is required to
pay state and federal income taxes on unrelated business income. Under the regulatory
method of accounting, income taxes are expensed when paid. The organization
combines gambling and other unrelated business income for tax purposes.
NOTE 5 BOARD APPROVED EXPENDITURES
During 1996, the Organization made payments on a Gambling Control Board
approved loan obtained in 1987.
1996 122
Beginning Loan Balance $27,819.46 $48,392.51
Payments From Gambling Funds (23,000.00) (25,000.00)
Interest charged by bank 2.126.36 4 4 6.95
Balance at June 30 $ 6,945.82 $27,819.46
In addition, during the year ended June 30, 1995 the Gambling Control Board
approved and the organization paid directly from the gambling funds an expenditure of
$10,180 for facility improvements.
5
LAWFUL GAMBLING FUND OF
GEORGE R. WOLFF VFW POST 425
License #00185
NOTES TO FINANCIAL STATEMENTS
June 30, 1996 and 1995
NOTE 6 RESULTS OF GAME TESTING
Subsequent to year end, the Organization's independent auditor selected 39 pull-tab
games to be tested as part of his audit. The exceptions of the testing, as reported to
the organization, are as follows:
PULL -TABS Per Tax Return. As Tested
Serial #912307 missing $10 prize ticket $685 $675
Serial #380054 Prize tickets higher than reported by $10 $2,052 $2,062
Serial #708409 closed game not found n/a
Serial #707307 closed game not found, not reported n/a
NOTE 7 REAL ESTATE TAX
A non interest bearing checking account is maintained to hold funds for the payment of
real estate taxes of the organization During the year ended June 30, 1996 payments
from the Gambling Fund to this checking account totaled $39,050. Real estate taxes of
$28,402.80 were paid to the County. A balance of $28,572.81 and $17,925.61 remains
in this checking account at June 30, 1996 and 1995 respectively.
NOTE 8 RELATED PARTY TRANSACTIONS
The organization paid compensation for services in conducting lawful gambling
activities to certain members of the organization.
6
LAWRENCE J. ROSSINI
Certified Public Accountant
To the Board of Directors and Members
of George R. Wolff VFW Post 425
My report on my audit of the basic financial statements of the Lawful Gambling Fund of
George R. Wolff VFW Post 425 for fiscal years ended June 30, 1996 and 1995 appears
on page 1. That audit was made for the purpose of forming an opinion on the basic
financial statements taken as a whole. The supplementary information on pages 8
through 10 is presented for purposes of additional analysis and is not a required part of
the basic financial statements. Such information has not been subjected to the auditing
procedures applied in the audit of the basic financial statements, and, accordingly, I
express no opinion on them.
Lawrence J. Rossini CPA
January 9, 1997
INDEPENDENT AUDITOR'S REPORT ON
ADDITIONAL INFORMATION
7
1250 Mourning Dove Court
Eagan, Minnesota 55123
(612)688 -2050
Member
Minnesota Society of
Certified Public Accountants
LAWFUL GAMBLING FUND OF
GEORGE R. WOLFF VFW POST 425
License # 00185
RECONCILIATION OF GAMES USED
REGULATORY BASIS
FOR THE YEARS ENDED JUNE 30, 1996 and 1995
1996 1995
NUMBER NUMBER
PULL —TABS AMOUNT OF GAMES AMOUNT OF GAMES
Cost of Games Used
Beginning Inventory $3,134 80 $2,223 64
Purchases 61,944 1796 60,123 1 822
65,078 1,876 62,346 1,886
Less: Ending Inventory 4179 103 3 80
Games Used $60 899 1 773 $59,212 1 806
Reconciliation of Games Used
Games Used Per Books Above 1,773 1,806
Games Used and Reported Per Gross
Revenues (Receipts) by Month 1 ,772 1 805
Difference or Possible Unreported Games 1 1
PADDLE TICKETS
Cost of Games Used
Beginning Inventory
Purchases
Less: Ending Inventory
Games Used
8
1996 1995
NUMBER
AMOUNT OF GAMES
NUMBER
AMOUNT OF GAMES
$22 103 $4 23
64 300 84 400
86 403 88 423
24 116 22 103
62 287 $66 320
Reconciliation of Games Used
Games Used Per Books Above 287 320
Games Used and Reported Per Gross
Revenues (Receipts) by Month 288 320
Difference or Possible Unreported Games 0
1996 1995
NUMBER NUMBER
TIPBOARDS AMOUNT OF GAMES AMOUNT OF GAMES
Cost of Games Used
Beginning Inventory $104 52 $104 52
Purchases 0 0 0 0
104 52 104 52
Less: Ending Inventory 0 0 104 52
Games Used $104 52 $0 0
Reconciliation of Games Used
Gaines Used Per Books Above 52 0
Games Destroyed with Permissions of
the Department of Revenue 52 0
Difference or Possible Unreported Games 0 0
Maximum Allowable Expenses by Minnesota
State Statute
Beginning Cumulative Maximum Expenses in
Excess of Allowable Expenses
LAWFUL GAMBLING FUND OF
GEORGE R. WOLFF VFW POST 425
License # 00185
ANALYSIS OF MAXIMUM ALLOWABLE EXPENSES
AS A PERCENT OF GROSS PROFIT
REGULATORY BASIS
FOR THE YEARS ENDED JUNE 30, 1996 and 1995
Excess of Maximum Allowable Expenses in Excess
of Actual Allowable Expenses — Current Year
9
1996 1995
Allowable Expenses
Cost of Games Used $72,820 $70,467
Compensation and Payroll Taxes 141,299 136,788
Accounting and Legal 13,519 15,283
Gambling Supplies 10,447 7,578
Maintenance 27,319 34,545
Utilities 11,324 11,878
Insurance 5,569 3,683
License Renewal 700 500
Cash (Over) Short 6,555 6,679
Reimbursement from General Fund 0 (5,005)
Miscellaneous Expense 0 0
Total $289,552 $282,396
$356,874 $376,130
$67,322 $93,734
714,053 620,319
Ending Cumulative Maximum Allowable Expenses
in Excess of Actual Allowable Expenses 781375 $714,053
LAWFUL GAMBLING FUND OF
GEORGE R. WOLFF VFW POST 425
License # 00185
RECONCILIATION OF PROFIT CARRY —OVER
REGULATORY BASIS
FOR THE YEAR ENDEDS JUNE 30, 1996 and 1995
1996 1995
Cash in Gambling Bank Accounts $36,776 $47,733
Cash in Starting Banks 10,114 13,100
Savings Account 21,471 20,874
Cash Receipts not Deposited from Games Closed
and Reported on Schedule B 2,305 3,020
Ending Inventory 5,059 3,740
Deferred Fund Loss 14,138 0
Total Additions 89,864 88,467
Subtractions:
Tax To Be Paid To Department of Revenue 16,211 16,132
Game Vendors 7,753 5,187
Net Receipts From Games in Play and
Unreported at Month End 2,305 3,020
Total Subtractions 26,269 24,339
Profit Carry—Over from Financial Statements 63,595 64,128
Profit Carry—Over from Tax Report 62,807 62,190
Variance from Balance 787 $1.938
10
LAWRENCE J. ROSSINI
Certified Public Accountant_
To the Board of Directors and Members
of George R. Wolff VFW Post 425
Minneapolis, Minnesota
I have audited the financial statements of the Lawful Gambling Fund of George R. Wolff
VFW Post 425 as of and for the year ended June 30, 1996, and have issued a report
thereon dated January 9, 1997.
I conducted my audit in accordance with generally accepted auditing standards. Those
standards require that I plan and perform the audit to obtain reasonable assurance about
whether the financial statements are free of material misstatement.
Compliance with laws and regulations applicable to the Gambling Fund is the
responsibility of George R. Wolff VFW Post 425 management. As part of obtaining
reasonable assurance about whether the financial statements are free of material
misstatement, I completed the Regulatory Checklist Questionnaire which is attached to
this report. However, the objective of our audit of the financial statements was not to
provide an opinion on the overall compliance with such provisions. Accordingly, we do
not express such an opinion.
This report is intended for the information of the Board of Directors, management and
its distribution is not limited.
Lawrence J. Rossini CPA
Eagan, Minnesota
January 9, 1997
11
1250 Mourning Dove Court
Eagan. Minnesota 55123
.
Member
Minnesota Society of
Certified Public Accountants
Name of Organization
REGULATORY CHECKLIST QUESTIONNAIRE
Minnesota Rule 8122.0550 Subp. 6B
A • i Its ' S •
Organization License Number #00185 Date of Audit June 30, 1996
Instructions: Based on the information obtained during the course of the audit, respond to
the following statements for the period being audited. If there was not sufficient information
available during the audit to respond to a statement, circle "N /A" for that statement.
1. The organization conducted gambling only at sites for which it
had obtained a premise permit or a one -day off -site permit.
2. The organization had a licensed gambling manager at all times
gambling was conducted.
3. A lessor, a member of a lessor's immediate family, or an employee Yes No
of a lessor was not a gambling manager of the organization.
4. The organization's gambling manager was bonded for an amount
of at least $10,000.
5. Checks for the expenditure of gross profits from gambling were Yes (No) N/A
signed by at least two active members of the organization who
have been authorized to sign checks.
6. The organization did not pre -sign gambling account checks. Yes No N/A
7. The organization did not use signature stamps to sign gambling es No N/A
account checks.
8. If the organization has terminated all gambling activities, a Yes No
termination plan has been filed with the Gambling Control Board.
9. The organization has paid all rent for the leased premises in Yes No
accordance with its lease agreements.
12
es No N/A
No N/A
No N/A
LAWRENCE J. ROSSINI
Certified Public Accountant Ea can. Minnesota 55123
::— 1 1
To The Board of Directors
George R. Wolff VFW Post 425
100 Shady Oak Road
Hopkins, Minnesota 55343
January 9, 1997
1250 Mourning Dove Court
In planning and performing my audit of the financial statements of the Lawful Gambling
Fund of George R. Wolff VFW Post 425 for the year ended June 30, 1996, I considered its
internal control structure in order to determine my auditing procedures for the purpose of
expressing an opinion on the financial statements and not to provide assurance on the
internal control structure. However, I noted certain matters that I consider to be reportable
conditions under standards established by the American Institute of Certified Public
Accountants. Reportable conditions involve matters coming to my attention relating to
significant deficiencies in the design or opera tion of the internal control structure that, in my
judgment could adversely affect the organizations ability to record, process, summarize and
report financial data consistent with the assertions of management in the financial
statements.
FUND LOSS
During the current year a fund loss occurred. The loss was reported to the local law
enforcement authorities but was not reported to the Minnesota Department of Revenue on
Form LG 250 along with a copy of the police report A fund loss was shown on the monthly
tax report G -1 of $10,529. This amount however did not include a loss of $2,986.35 of
starting cash reserve funds and $623 related to an unreported game. The total fund loss was
$14, 138.35. The losses occurred over a two month period but went undetected because the
games in play are not balance daily or between shifts and funds are not kept in a safe over
night.
I recommend that the fund loss be reported to the Department of Revenue on form LG250
along with a copy of the police report. In addition, games in play should be balanced at the
end of each shift and funds kept in a safe over night.
Member
Minnesota Society of
Certified Public Accountants
PROFIT CARRY -OVER RECONCILIATION
The profit carry-over reconciliation showed a difference between the amount shown on the
State of Minnesota monthly tax return and the amount calculated by the underlying
transactions recorded in the records of the Organization. This problem was also reported
last year. Also, the monthly profit carry-over reconciliation results in an unknown variance
which changed on a monthly basis. Some causes for the monthly variance in the profit carry
over were identified during the audit as follows:
Page 2
1. Bank reconciliations were not accurate. Old outstanding checks were not carried forward.
2. Errors were made in reporting the cost of games purchased and the related gambling tax.
3. Checks issued were not reported on the gambling tax return.
I recommend the monthly profit carry -over variance be resolved so that all future profit
carry-over reconciliations result in a zero variance. In addition, the current tax return should
be adjusted to correct the profit carry-over for all reconciling items documented to date.
PURCHASES
During the review of the purchases made by the gambling fund two credit memos related to
games returned to vendors were not used to offset other purchases. In addition, three
invoices were over 60 days old but unpaid. In addition, several prior years invoices and
credit memos were not paid or offset. The net amount of all old credit memos and invoices
was $519.36 including two double payments going back to May of 1995. The State Ideal
Tax related to these items was $669.70 refundable to the gambling fund. The administrative
process used for purchases and payments does not contain adequate checks and balances to
insure credits for returned games are offset against invoices and vendor payments are
accurate. This problem was also reported last year.
I recommend all open vendor transactions be reconciled and invoices, credit memos and
double payments be cleared with a payment to the vendors. In addition, an administrative
process should be implemented to insure all payments to vendors are accurate.
PERPETUAL INVENTORY PULLTAB GAMES
A perpetual inventory system was not used to maintain control over pulltab games
purchased, played and closed. A review of the quantity of pull tab games purchased
compared to the quantity of pull tab games played showed a discrepancy of one game. This
problem was also reported last year.
An automated perpetual inventory system was purchased and is being installed to properly
control games purchased, played and closed. I recommend the automated perpetual
inventory system be used to control games purchased, played and closed on a monthly basis.
BOARD APPROVAL OF LAWFUL EXPENDITURES
In reviewing the minutes of the Board of Directors, a listing of the proposed lawful
expenditures was not made part of the minutes. The minutes referenced listings of check
numbers. In addition, minutes for two months were not found.
Page 3
Detail schedules, using the form recommended by the State of Minnesota Gambling Control
Board, showing approved proposed expenditures should be made an integral part of the
Board of Directors' meeting minutes. The detail schedules should be signed as approved by
the Board. Actual disbursements subsequently made should be compared to the prior
approval document by the Board of Directors.
PAYROLL
The gambling payroll and related payroll taxes were paid from a non - gambling bank
account and the total cost charged to the Gambling Fund.
To conform to the State of Minnesota regulations all compensation paid by an organization
in connection with lawful gambling must be paid by check drawn on the organization's
gambling account and paid directly to the person being compensated.
REAL ESTATE TAX ACCOUNT
The organization maintains a real estate checking account to accumulate funds to make
semiannual real estate tax payments. Monthly payments are made from gambling funds. One
monthly payment of $3,500 was not deposited by the bank into the organizations checking
account and went undetected until the audit confirmation procedure caught the error.
I recommend that the checking account be included in the gambling cash accounts as part of
the profit carry-over and shown on Schedule F. The account should be reconciled each
month to insure the bank and accounting records are in balance.
MISSING GAMES
Of the 39 closed games selected for audit, 2 games were not found. One game was not
reported on the monthly tax return.However, a bank deposit was made for the unreported
game.
I recommend that games be stored in a manner which allows subsequent retrieval.
CHECK SIGNATURES
The organization's procedures require two signatures on checks. However three checks
were found with only one signature and one check was found with no signatures. In
addition, several checks were found which were pre- signed.
I recommend that all checks be signed by two authorized signatories and pre - signing of
checks be discontinued.
SUPPORTING DOCUMENTS
In reviewing the supporting documents for lawful expenditures 79% were not located.
However, canceled checks were examined. Also, other invoices for expenses were not
located.
Page 4
I recommend that all documentation for lawful expenditures, expenses and canceled checks
be located Also, a filing system be devised to insure that all documentation be secured and
accessible.
A material weakness is a reportable condition in which the design or operation of one
or more of the internal control structure elements does not reduce to a relatively low level
the risk that errors or irregularities in amounts that would be material to the financial
statements may occur and not be detected in the normal course of business.
My consideration of the internal control structure would not necessarily disclose all matters
in the internal control structure that might be reportable conditions and, accordingly, would
not necessarily disclose all reportable conditions that are also considered to be material
weaknesses as defined above. However, I believe that the comments related to the fund loss,
profit carry-over reconciliation, perpetual inventory , Board approval of lawful expenditures,
real estate tax account, missing games, check signatures and supporting documents are
material weaknesses.
This report is intended for the information and use of the Board of Directors, members,
others within the Organization and the Department of Revenue.
La ence J. Rossini CPA
Eagan, Minnesota
January 9, 1997
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750.00 ! 349.12 sub.25 A -2 1 Burn Victim_fund 1 12 -04 -95
I.
J Peewee Hockey Team Trip___________ ________ _ 101 -05 -96
I Payment for Annual Audit. 1/2 recorded here, and 1/2
! on line 26. 101 -05 -96
I Scholarship Fund 1 01 -05 -96
1 00'0528 .
L-V SE'9ns ZL"67E 1 00'0002 I
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950.00 1 349.12 sub.25 A -12
1 1000,00 1 349.12 sub.25 A -5
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2 12 -05 -95 ) 2183 I David Sheets
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3 01 -11 -96 1 6656 I Travelways Transportation
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4 01 -19 -96 1 6666 1 Lawrence Rossini
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5 01-25-96 1 6673 .! Allen Pierson Memorial
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