CR 99-150 Charitable Gambling Premises Permit App by the Hopkins Area Jaycees
August 27, 1999
C unci! Report 99-150
CHARITABLE GAMBLING PREMISES PERMIT APPLICATIONS BY
THE HOPKINS AREA JAYCEES
Staff recommends approval of the following motion: Move that the Hookins Citv Council
adoot Resolutions 99-68. 69. 70. 71. and 72 aoorovino the charitable oamblino oremises
oermits for the Hookins Javcees.
Adoption of these resolutions will allow the Hopkins Area Jaycees continue to run the
existing charitable gambling activities at the existing locations in the City of Hopkins.
Overview
The Jaycees have requested a renewal of their gambling license and premises permits at the
following locations:
. 6 - 6th Avenue North
. Mainstreet Bar and Grill, 814 Mainstreet
. Lindees, 919 Cambridge Street
. Mitch's Tavern, 817-819 Mainstreet
. MT Bears, 503 Blake Rd N
Primary Issues to Consider
. Does this organization meet the criteria of the City's gambling policy?
Yes
. Has the organization conducted its past gambling operations in accordance with
state and local laws?
Yes
Supportina Documents
. Resolutions 99-68, 99-69, 99-70, 99-71 and 99-72
. Legislative Policy 4-A, Lawful Gambling
. financial Statement and Independent Auditor's Report, Years ending December 31,
1 998 and 1997
. List of donations made by the Jaycees
. Gambling License Application available in the City Clerk's office
Council Report
Page 2
Alternatives
1. Approve Resolutions 99-68, 99-69, 99-70, 99-71, and 99-72, allowing the
Jaycees to continue the present gambling activities at the present locations.
2. Do not approve the resolutions with the result that the Jaycees will no longer have
gambling in the City of Hopkins.
3. Approve some of the resolutions with the result that only those approved locations
will be able to continue gambling operations.
Staff recommends alternative one.
CITY OF HOPKINS
HENNEPIN COUNTY , MINNESOTA
RESOLUTION 99-68
RESOLUTION APPROVING A GAMBLING
LICENSE FOR THE HOPKINS AREA JAYCEeS
WHEREAS, the Hopkins Area Jaycees have been an integral part of
the Hopkins Community, and
WHEREAS, the Hopkins Area Jaycees have applied for a gambling
license to conduct lawful gambling in 2000 and 2001, and
WHEREAS, the Hopkins Area Jaycees have conducted gambling
activities in accordance with state law and Hopkins City Policy,
NOW, THEREFORE, be it hereby resolved that the City Council of the
City of Hopkins, Minnesota, approves the Hopkins Area Jaycees Premises
Permit Renewal application for 6 - 6th Avenue North.
Adopted by the City Council of the City of Hopkins, Minnesota, this 7th day
of September, 1999.
Charles D. Redepenning, Mayor
ATTEST:
Terry Obermaier, City Clerk
CITY OF HOPKINS
HENNEPIN COUNTY, MINNESOTA
RESOLUTION 99-69
RESOLUTION APPROVING A GAMBLING
LICENSE FOR THE HOPKINS AREA JAYCEES
WHEREAS, the Hopkins Area Jaycees have been an integral part of
the Hopkins Community, and
WHEREAS, the Hopkins Area Jaycees have applied for a gambling
license to conduct lawful gambling in 2000 and 2001, and
WHEREAS, the Hopkins Area Jaycees have conducted gambling
activities in accordance with state law and Hopkins City Policy,
NOW, THEREFORE, be it hereby resolved that the City Council of the
City of Hopkins, Minnesota, approves the Hopkins Area Jaycees Premises
Permit Renewal application for Mainstreet Bar & Grill, 814 Mainstreet,
Hopkins.
Adopted by the City Council of the City of Hopkins, Minnesota, this 7th day
of September, 1999.
Charles D. Redepenning, Mayor
ATTEST:
Terry Obermaier, City Clerk
CITY OF HOPKINS
HENNEPIN COUNTY, MINNESOTA
RESOLUTION 99-70
RESOLUTION APPROVING A GAMBLING
LICENSE FOR THE HOPKINS AREA JAYCEES
WHEREAS, the Hopkins Area Jaycees have been an integral part of
the Hopkins Community, and
WHEREAS, the Hopkins Area Jaycees have applied for a gambling
license to conduct lawful gambling in 2000 and 2001, and
WHEREAS, the Hopkins Area Jaycees have conducted gambling
activities in accordance with state law and Hopkins City Policy,
NOW, THEREFORE, be it hereby resolved that the City Council of the
City of Hopkins, Minnesota, approves the Hopkins Area Jaycees Premises
Permit Renewal application for Lindees, 919 Cambridge Street, Hopkins.
Adopted by the City Council of the City of Hopkins, Minnesota, this 7th day
of September, 1999.
Charles D. Redepenning, Mayor
ATTEST:
Terry Obermaier, City Clerk
CITY OF HOPKINS
HENNEPIN COUNTY , MINNESOTA
RESOLUTION 99-71
RESOLUTION APPROVING A GAMBLING
LICENSE FOR THE HOPKINS AREA JAYCEES
WHEREAS, the Hopkins Area Jaycees have been an integral part of
the Hopkins Community, and
WHEREAS, the Hopkins Area Jaycees have applied for a gambling
license to conduct lawful gambling in 2000 and 2001, and
WHEREAS, the Hopkins Area Jaycees have conducted gambling
activities in accordance with state law and Hopkins City Policy,
NOW, THEREFORE, be it hereby resolved that the City Council of the
City of Hopkins, Minnesota, approves the Hopkins Area Jaycees Premises
Permit Renewal application for Mitch's Tavern, 817-819 Mainstreet,
Hopkins.
Adopted by the City Council of the City of Hopkins, Minnesota, this 7th day
of September, 1999.
Charles D. Redepenning, Mayor
ATTEST:
Terry Obermaier, City Clerk
CITY OF HOPKINS
HENNEPIN COUNTY . MINNESOTA
RESOLUTION 99-72
RESOLUTION APPROVING A GAMBLING
LICENSE FOR THE HOPKINS AREA JAYCEES
WHEREAS. the Hopkins Area Jaycees have been an integral part of
the Hopkins Community, and
WHEREAS. the Hopkins Area Jaycees have applied for a gambling
license to conduct lawful gambling in 2000 and 2001, and
WHEREAS. the Hopkins Area Jaycees have conducted gambling
activities in accordance with state law and Hopkins City Policy,
NOW, THEREFORE, be it hereby resolved that the City Council of the
City of Hopkins, Minnesota, approves the Hopkins Area Jaycees Premises
Permit Renewal application for MT Bears, 503 Blake Rd N, Hopkins
Minnesota.
Adopted by the City Council of the City of Hopkins, Minnesota, this 7th day
of September, 1999.
Charles D. Redepenning, Mayor
ATTEST:
Terry Obermaier, City Clerk
POLICY 4-A
LAWFUL GAMBLING
1. PURPOSE
1.01 The purpose of this policy is to establish rules and procedures for lawful gambling in
the City of Hopkins.
2. REGULATIONS
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.
2.08 The operation of gambling devices and the conduct of bingo and raffles licensed or
Legislative Policy Manual-- Chapter 4-A
1
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
.
TABLE OF CONTENTS
Independent Auditor's Report
PaQe
1
Statement of Assets, Liabilities and Fund Balance -
. I
Regulatory BasIs \
December 31, 1998 and 1997
2
Statement of Revenues, Expenses and Changes in
Profit Carry-Over - Regulatory Basis
For the Years Ended December 31, 1 998' and 1997
...
3
.. Notes to Financial Statements
Independent Auditor's Report on Supplementary Information
4-5
6
Reconciliation of Games Used - Pull-Tabs and Paddle Wheels - Regulatory Basis
For the Years Ended December 31, 1998 and 1997
7
Analysis of Maximum Allowable Expenses as a
Percentage of Gross Profit - Regulatory Basis
For the Years Ended December 31, 1998 and 1997
8
Reconciliation of Profit Carry-Over - Regulatory Basis
For the Years Ended December 31, 1998 and 1997
9
Regulatory Checklist Report and Questionnaire
10-11
Reportable Conditions Letter
12
Communications Letter
1 3-14
'"
.
.
'"
LAWFUL GAMBl.ING FUND OF
HOPKINS JAYCEES, INC.
LICENSE # 02298.
(MN 10# 7063456)
FEDERAL 10# 41-1575104
t,
REGULATORY BASIS FINANCIAL STATEMENTS,
INDEPENDENT AUDITOR'S REPORT ANO
SUPPLEMENTARY INFORMATION
DECEMBER 31, 1998 AND 1997
':"
L. )<:>seQh f{e Certified Public Accountant
PO Box 48 .
Nisswa, MN 56468
(218) 963-7974
.
INDEPENDENT AUDITOR'S REPORT
To the Board of Directors
Hopkins Jaycees, Inc.
Hopkins, Minnesota
I have audited the accompanying statement of assets, liabilities, and fund balance _ ,
regulatory basis, of the lawful gambling fund of the Hopkins Jaycees, Inc. as of December
31, 1998 and 1997, and the. related statement of revenues, expenses and changes in profit
carry-over - regulatory basis for the years then ended. These financial statements are the
responsibility of the management of the Hopkins Jaycees, Inc.. My responsibility is to
express an opinion on t~ese financial statements based on my audit.
I conducted my audit irl accordance with generally accepted auditing standards. Those
standards require that r 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 the
Hopkins Jaycees, Inc. as of December 31,1998 and 1997, and the results of its
operations and changes in its profit carry-over for the years then ended, on the regulatory
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 Hopkins Jaycees, Inc. and for filling with Department of
Revenue of the State of Minnesota and should not be used for any other purpose.
Nisswa, Minnesota
June 22, 1999
(1)
LAWFUL GAMBLING FUND OF
HOPKINS JAYCEES, INC.
(LICENSE # 02298)
(MN 10 #7063456)
STATEMENT OF ASSETS, LIABILITIES AND FUND BALANCE
REGULATORY BASIS
DECEMBER 31, 1998 AND 1997
ASSETS
1998 1997
CASH
Gambling Bank Accounts $ 93,760 $ 91,571
Cash - Start Banks 13,593 12,700
Total Cash $ 107,353 $ 104,271
INVENTORIES
Pull-Tabs $ 3,354 $ 2,762
Paddle Wheels 1,163 902
Prizes 9,372 ' 4,871
Total Inventory $ 13,889 $ 8,535
Total ~urrent Assets $ 121,242 $ 112,806
LIABILITIES AND FUND BALANCE
ACCOUNTS PAYABLE
State Combined Receipts and 10% Tax $ 28,972 $ 32,839
Vendors Payable 0 1,280
Total Accounts Payable $ 28.,972 $ 34,119
UNEARNED REVENUE
Games in Play $ 3,792 $ 3,078
Total Current Liabilities $ 32,764 $ 37,197
COMMITMENTS AND CONTINGENCIES
FUND BALANCE
Profit Carry-Over $ 88,478 $ 75,609
Total Liabilities and Fund Balance $ 121,242 $ 112,806
See accompanying Notes to Financial Statements. (2)
.
LAWFUL GAMBLING FUND OF
HOPKINS JAYCEES, INC.
(LICENSE # 02298)
(MN 10# 7063456)
NOTES TO FINANCIAL STATEMENTS
DECEMBER 31, 1998 AND 1997
NOTE 1
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Nature of OrQanization
Beginning in 1986, the Organization commenced lawful gambling and currently
has four gambling operation sites within and near the City of Hopkins to increase
its program services and thereby better serve the Community. The forms of
gambling conducted by the Organization during 1998 and 1 997, included pull"'-
tab games, paddle wheels, bingo and raffles. Revenues in excess of allowable
expenses generated by the Lawful Gambling Fund can only be used for lawful
purpose expenditures as defined by Minnesota Statutes.
e.
Basis of Presentation
Regulatory basis of accounting is the basis of accounting prescribed by the State
I
of Minnesota, which is a comprehensive basis of accounting other than generally
accepted accounting principles. Regulatory basis of accounting differs from
generally accepted accounting principles in that, under the regulatory method, all
liabilities other than the cost of the games and the state 10% and combined
receipts taxes are expensed when paid. In addition, under generally accepted
accounting principles, state ideal gambling taxes collected upon purchase of the
gam~ are prepaid upon purchase and expensed during the period the game is
used. Under the regulatory method, state ideal gambling taxes are expensed
when paid.
Startinq Game Banks
Starting game banks consist of imprest amounts which are used to fund open
play of games.
Inventories
Inventories consist of the vendor costs of the games and prizes purchased.
State gambling taxes paid upon purchase of the games are not included in
inventories. At December 31, 1998 and 1997, there were seventy-six and
sixty-two unused pull-tab games respectively and an assortment of paddle wheel
tickets and prizes in the inventories.
Unearned Revenue
Unearned revenue results from net revenue in excess of prizes paid out on
games in play at the balance sheet date.
.
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 revenue and expenses during the reporting period.
(4)
.
NOTE 2
NOTE 3
NOTE 4
NOTE 5
NOTE 6
LAWFUL GAMBLING FUND OF
HOPKINS JAYCEES, INC.
(LICENSE # 02298)
(MN ID# 7063456)
NOTES TO FINANCIAL STATEMENTS
DECEMBER 31, 1998 AND 1997
COMMITMENTS
The Organization leases space for the site of its lawful gambling pull-tab booths
within and near the City of Hopkins. The lease agreements required rent
payments of $500 to $1,000 per month. The leases expire in 1999. Rent
expense for the years ended December 31, 1998 and 1997 was $42,000 and
$47,400 respectively.
INCOME TAXES
The Hop.kins Jaycees, Inc. are exempt from state and federal income taxes under
Section ;501 (c)(4) 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, income taxes are expensed when paid. Income
taxes paid during the years ended December 31, 1998 and 1997 was $0 and
$1,326 respectively.
RESULTS OF GAME TESTING
..
Subsequent to year end the Organization's Independent auditor's selected forty
pull-tab games, all of which had unsold tickets, to be tested as part of their
audit. The exceptions to testing, as reported to the organization are as follows:
Number of Games
with Exceptions
15
Amount as Reported Amount as
Tvpe of Game on Tax Report Tested
Pull-Tab $7,027 $7,137
BOARD APPROVED EXPENDITURES
During 1996 and 1997 the Gambling Control Board approved the donation of
funds to other licensed organizations. These approved expenditures are as
follows:
1998
$52,700
1997
$27,000
IDEAL TAX REFUND
In 1998, the Organization applied for a refund of its ideal tax paid on unsold
pull-tab tickets for the prior calendar year. As of December 31, 1998, the
amount to be expended from this refund was $0.
(5)
L. JoseQh He
PO Box 48
. Nisswa, MN 56468 .
(218) 963-7974
Certified Public Accountant
INDEPENDENT AUDITOR'S REPORT ON
SUPPLEMENTARY INFORMATION
.
To the Board of Dir6ctors
Hopkins Jaycees, Inc.
Hopkins, Minnesota
.
My report on my audit of the basic financial statements of the lawful gambling fund
of the Hopkins Jaycees, Inc. for the years ended December 31, 1998 and 1997
appears on 1Jage 1. The audit was made for the purpose of forming an opinion on
the basic financial statements taken as a whole. The following supplementary
schedules are' presented for purposes of additional analysis and are 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,
accor "ngly, I express no opinion on it.
Nisswa, Minnesota
June 22, 1999
.
(6)
.
LAWFUL GAMBLING FUND OF
HOPKINS JAYCEES, INC.
(LICENSE # 02298)
(MN 10# 7063456)
RECONCILIATION OF GAMES.USED - PULL-TABS AND PADDLE WHEELS
REGULATORY BASIS
FOR THE YEARS EN OED DECEMBER 31, 1998 AND 1997
(SEE INDEPENDENT AUDITOR'S REPORT ON SUPPLEMENTARY INFORMATION)
(UNAUDITED)
1998 1997
NUMBER OF NUMBER OF
PULL-TABS AMOUNT GAMES AMOUNT GAMES
Cost of Games Used
Beginning Inventories $ 2,762 62 $ 2,555 59
Purchases 100,141 2,152 . 96,446 2.087
Total Games Available for Use $ 102,903 2,214 $ 99,001 2,146
less: Ending Inventories .' $ 3,354 76 $ 2,762 62
Games Used $ 99,549 2,138 $ 96,239 2,084
Average Cost Per Game Used $ 46.56 $ 46.17
Reconciliation of Games Used
Games Used Per Books Above
.I'
2,138
2,084
Games Used and Reported Per Gross
Revenues (Receipts) by Month (Schedule B)
Differences or Possible Unreported Games
2,138
o
2,084
o
1998 1997
NUMBER OF NUMBER OF
PADDLE WHEELS AMOUNT GAMES AMOUNT GAMES
Cost of Games Used
Beginning Inventories $ 902 87 $ 956 98
Purchases 24,848 2,451 27,317 2,700
Total Games Available for Use $ 25,750 2,538 $ 28,273 2,798
less: Ending Inventories $ 1,163 119 $ 902 87
Games Used $ 24,587 2,419 $ 27,371 2,711
Average Cost Per Game Used $ 10.16 $ 10.09
Reconciliation of Games Used
Games Used Per Books Above
Games Used and Reported Per Gross
Revenues (Receipts) by Month (Schedule B)
Differences or Possible Unreported Games
2,419
2,711
2,419
o
2,711
o
(7)
.
LAWFUL GAMBLING FUND OF
HOPKINS JAYCEES, INC.
(LICENSE # 02298)
(MN 10# 7063456)
ANALYSIS OF MAXIMUM ALLOWABLE EXPENSES AS A PERCENTAGE OF GROSS PROFIT
REGULATORY BASIS
FOR THE YEARS ENDED DECEMBER 31, 1998 AND 1997
(SEE INDEPENDENT AUDITOR'S REPORT ON SUPPLEMENTARY INFORMATION)
(UNAUDITED)
1998 1997
GROSS PROFIT $ 1,285,755 $ 1,295.289
ALLOWABLE EXPENSES
Cost of Games Used', $ 124,136 $ 123,610
Compensation ( 311,557 292,458
Bank Charges, Supplies and Services 66,761 56,211
Gambling Equipment and Maintenance 10,135 14,531
Rents 42,000 47,400
Bonds, Licenses and Insurance 3,656 6,142
Accounting 10,789 10,403
" 10,655
Cash Shortages (Long) 9,220
Total Allowable Expenses $ 578,254 $ 561,410
MAXIMUM ALLOWED EXPENSES BY
MINNESOTA STATE STATUTE
Gambling Activity, Plus Miscellaneous Income,
Excluding Cash Shortages x allowed percentage $ -. 707,165 $ 691,131
Maximum Allowable Expenses by
Minnesota State Statute $ 707,165 $ 691,131
Excess of Maximum Allowable Expenses in Excess
of Allowable Expenses - Current Year 128,911 129,721
Beginning Cumulative Maximum Expenses in
Excess of Allowable Expenses 803,000 673,279
Ending Cumulative Maximum Allowable Expenses in
Excess of Allowable Expenses $ 931,911 $ 803,000
(8)
.
LAWFUL GAMBLING FUND OF
HOPKINS JAYCEES, INC.
(LICENSE # 02298)
(MN 10# 7063456)
RECONCILlA TION OF PROFIT CARRY-OVER
REGULATORY BASIS
FOR THE YEARS ENDED DECEMBER 31, 1998 AND 1997
(SEE INDEPENDENT AUDITOR'S REPORT ON SUPPLEMENTARY INFORMATION)
(UNAUDITED)
1998 1997
ADDITIONS
Cash in Gambling Bank Accounts $ 93,760 $ 91,571
Cash in Starting Banks 13,593 12,700
Cash - Games in Play 0 0
(
Ending Inventory 13,899 8,535
Total Additions $ 121,242 $ 112,806
SUBTRACTIONS
Accrued Liabilities $ 28,972 $ 32,839
Vendors Payable 0 1,280
Net Cash from Games in Play
and Unreported at Month End 3,792 3,078
Total Subtractions $ 32,764 $ 37,197
PROFIT CARRY-OVER $ 88,478 $ 75,609
PROFIT CARRY-OVER FROM
FINANCIAL STATEMENTS $ 88,478 $ 75,609
PROFIT CARRY -OVER FROM TAX REPORT $ 88,478 $ 75,609
Variance from Balance $ 0 $ 0
(9)
REGULA TORY CHECKLIST QUESTIONNAIRE
Minnesota Rule 8122.0550 Subp. 68
Name of Organization: Hopkins Javcees, Inc.
Organization License Number: 02298 Date of Audit or Review: 12/31/98
INSTRUCTIONS: Based on the information obtained during the course of the audit, respond to
the following nine 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.
6.
7.
8.
9.
1 .
The organization conducted gambling only at sites for which it
had obtained a premises permit or a one-day off-site permit.
Yes No
2.
The organization had a licensed gambling manager at all times
,
gambling was con~ucted.
Yes No
3.
A lessor, a member of a lessor's immediate family, or an employee
of a lessor was not a gambling manager of the organization. Yes No
4.
The organiZation's gambling manager was bonded for an amount of
at least $10,000. Yes No
5.
Checks for the expenditure of gross profits from gambling were
signed by at least two active members of the organization who
have been authorized to sign checks. Yes No
The organization did not pre-sign gambling account che_cks. Yes No
The organization did not use signature stamps to sign gambling
account checks. Yes No
If the organization has terminated all gambling activity a termination
plan has been filed with the Gambling Control Board. Yes No
The organization has paid all rent for the lease of premises
in accordance with its lease agreement(s).
Yes No
(11)
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
N/A
L. J05eQh Re
PO Box 48
Nisswa, MN 56468
(218) 963-7974
Certified Public Accouncimt
To the Board of Directors
Hopkins Jaycees, Inc.
Gambling Fund
Hopkins, Minnesota
In planning and performing my audit of the financial statements of the lawful gambling fund, of the
Hopkins Jaycees, Inc. for the year ended December 31, 1998, 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. Reportable
conditions involve matters coming to my attention relating to significant deficiencies in the design
or operation of the internal controls structure that, in my judgement, could adversely affect the
Organization's ability to record, process, summarize, and report financial data consistent with the
assertions of managemen~' in the financial statements. I noted no matters involving the internal
control structure and its dberations that I consider to be reportable conditions under standards
established by the American Institute of Certified Public Accountants.
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 and risk that errors
or irregularities in ~mounts that would be material to the financial statements being audited may
occur and not be detected within a timely period by employees in the normal course of performing
their assigned functions. I noted no matters involving the internal control structure which I would
consider to be a material weakness.
I welcome the opportunity to discuss the points mentioned. in this letter or any other accounting
and procedural problems in order to coordinate my efforts with you, the mutual objectives being
the development of more effective accounting procedures for the Organization's gambling fund.
,
I sincerely appreciate all the courtesies and cooperation extended to me. I thank you for the
opportunity to be of service to you and remind you that we are -available locally on a year-round
basis. Please do not hesitate to call on me whenever you believe I may be of assistance.
This report is intended solely for the information and use of the Board of Directors, Management,
and others within the Organization and the Department of Revenue of the State of Minnesota.
Nisswa, Minnesota
June 22,1999
(12)
. L. J05eQh Re
PO Box 48
Nisswa, MN 56468
(218) 963-7974
Certified Public Accountant
Board of Directors
Hopkins Jaycees, Inc.
Hopkins, Minnesota
I have audited the financial statements of the Hopkins Jaycees, Inc. Gambling Fund for the year
ended December 31, 1998 and have issued my report thereon dated June 22, 1999.
My professional standards require that I communicate with you concerning certain matters that
may be of interest to you in fulfilling your obligation to oversee the financial reporting and
disclosure process for which the management of the Hopkins Jaycees, Inc. Gambling Fund is
responsible. I have prepared the following comments to assist the Board in fulfilling that
obligation ",
,
MY RESPONSIBILITY UND~R GENERALLY ACCEPTED AUDITING STANDARDS
My responsibility under generally accepted auditing standards has been described to you in my
engagement letter dated December 26, 1998. As described in that letter, those standards also
require that I obtain a sufficient understanding of the Hopkins Jaycees, Inc. Gambling Fund's
internal control structure sufficient to enable me to properly plan my audit. I have issued a
separate report to you, dated June 22, 1999, containing my comments on the internal control
structure.
SIGNIFICANT ACCOUNTING POLICIES
The Hopkins Jaycees, Inc. Gambling Fund's significant accounting policies are disclosed in the
notes to the financial statements. During 1998 there were no significant changes in previously
adopted accounting policies or their application.
MANAGEMENT JUDGMENTS AND ACCOUNTING ESTIMATES-
~
Accounting estimates are an integral part of the financial statements prepared by management
and are based upon management's judgments. Those judgments are normally based on
knowledge and experience about past and current events and assumptions about future events.
There were no significant management judgments or accounting estimates in the December 31,
1998 financial statements.
SIGNIFICANT AUDIT ADJUSTMENTS
I propose no audit adjustments that, either individually or in the aggregate, would have a
significant effect on the Hopkins Jaycees, Inc. Gambling Fund's financial reporting process. In my
judgment, all proposed audit adjustments, whether recorded in the accounting records or not,
were reviewed with management.
(13)
OTHER INFORMATION ACCOMPANYING THE AUDITED FINANCIAL STATEMENTS
I provide no opinion or assurance on any information prepared by management that accompanies
the Hopkins Jaycees, Inc. Gambling Fund's 1998 audited financial statements.
DISAGREEMENTS WITH MANAGEMENT
I had no disagreements with management regarding the application of accounting principles, the
basis for management's judgments about accounting estimates, the scope of my audit, disclosures
to be included in the finan,cial statements, or the wording of my report on the 1998 financial
statements. {'
\
CONSULTATION WITH OTHER ACCOUNTANTS
Management informed me that there were no consultations with other independent public
accountants regarding accounting or auditing matters during 1998.
.
"
MAJOR ISSUES DISCUSSED WITH MANAGEMENT PRIOR TO RETENTION
There were no major issues discussed with the Hopkins Jaycees, Inc; Gambling Fund's
management prior to my accepting this engagement for the year ended December 31, 1998.
DIFFICULTIES ENCOUNTERED IN PERFORMING THE AUDIT
I experienced no difficulties in dealing with management relating to the performance of my audit.
received the full cooperation of management and staff. My a~dit scope and the time required
were essentially the same as planned. I believe that I have direct and unrestricted access to the
Hopkins Jaycees, Inc. Gambling Fund's management and the Board of Directors.
This report is intended solely for the use of the members of the Board of Directors and should not
be used for any other purpose. I will be pleased to discuss this report with you further at your
convenience.
L~~
Nisswa, Minnesota
June 22, 1999
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