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Frequently Asked Questions

| Audit | General FAQ Questions |

 

Audit

How are licensees selected for an audit?

How long do audits take?

What should a licensee expect during an audit?

How can the licensee facilitate the audit process?

What if something isn't handled correctly?

Can a licensee request an audit?

Who will receive copies of my audit report?

What are internal auditors looking for?

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How are licensees selected for an audit?

Each year the Internal Auditing Unit prepares an audit plan based on RCG management input and an assessment of a licensee's perceived audit risk. Our risk assessment analysis has the following factors:

  • When applicable, audit history which considers prior findings and/or the date of the last audit.
  • RCG concerns based on past non-compliance by licensee with rules and regulations, history of warning letters issued or complaints received.
  • Reliance on information technology which considers system security and data accuracy vulnerabilities.
  • Transaction volume which determines the financial size of the licensee.

How long do audits take?

It depends on the depth and scope of the engagement. Generally speaking, full-scope audits could take anywhere from two to six months, depending on the size and complexity of the licensee under audit.

What should a licensee expect during an audit?

  • An entrance conference is held to officially start the audit. The purpose is to explain the audit process, gather information, describe the scope and objectives, and establish a cooperative working relationship with the licensee.
  • In the fieldwork phase, the auditors gain an understanding of operations under review, assess the internal control structure, and perform detailed testing to verify compliance with policies and/or regulatory compliance standards.
  • Communication includes a discussion of the draft audit findings with the licensee to obtain clarification. The draft report is presented for licensee's review and comment prior to final publication.
  • Active discussion and interaction with licensee's prior to issuing the final report is standard protocol.
  • An exit conference signals the official end of the audit. The auditor comments and recommendations are again reviewed. The final report, including licensee responses, serves as the final product of the audit process.

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How can the licensee facilitate the audit process?

Be honest and open; understand that the RCG IAU does serve to assist you and your organization by recommending solutions that can hopefully save your organization time and money, while ensuring your operation has sound business practices and is in compliance with RCG rules and regulations. We ask that you participate in the audit process and discussions. It is important that you not only voice your opinions regarding areas of weakness and issues of concern, but also give an honest assessment of the anticipated effectiveness and feasibility of our proposed suggestions for improvement.

What if something isn't handled correctly?

We will make recommendations for improvement. It is the responsibility of management to weigh possible additional costs of implementing our recommendations in terms of benefits to be derived and the relative risks involved.

Can a licensee request an audit?

Yes! We consider requests for audit work, although our ability to perform the audit might be affected by our staffing levels. However, if you are concerned about an area in your organization, we will try to make time for a limited examination of the area.

Who will receive copies of my audit report?

Copies of audit reports are provided to the RCG Division at a public meeting. Audit reports become a public document upon approval by the commission at the public meeting. Audit work papers and notes, however, are not public records. Work papers shall include, but are not limited to, all preliminary drafts and notes used in preparing the audit report.

What are internal auditors looking for?

Primarily, the IAU looks for compliance with RCG rules/regulations and state statutes including proper payments to the state and charities as required by law, and sound internal controls. RCG audits are designed to help ensure all organizations comply with applicable laws and regulations and operate efficiently. By following these policies we help protect the organizations from unnecessary risks and help ensure sound business practices are consistently followed by RCGC licensees. However, not all internal controls can be codified in rules or regulations. If we find control weaknesses, we regularly make recommendations to implement a control even though it may not be specifically required by rule or statute.

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General FAQ Questions

Listed below are some of the most frequently asked questions received by the New Hampshire Racing and Charitable Gaming Division. If you have further questions regarding gaming, contact [email protected].


Where is the NH Racing and Charitable Gaming Division located?

We are interested in holding a Monte Carlo night or Texas Hold 'Em. Can you please give us more information?

We are a charitable organization interested in starting Bingo and Lucky 7. How do we go about applying for a license?

Can Lucky 7 tickets be sold at a "Senior Bingo" game?

Can Bingo/Lucky 7 be played anywhere in the state?

How do I obtain a list of licensed Commercial Halls?

Do you have a list of places where I can play Bingo?

Is there a list of licensed New Hampshire Distributors where we can purchase Lucky 7 tickets and bingo supplies?

Our organization has recently elected a new authorized official, treasurer, and/or chairperson. How do we report this new information?

Who can work a bingo game?

Do charitable organizations need to keep a current list of bona fide members?

Is it required for bona fide members working a bingo game to wear name tags?

Can a Bingo and/or Lucky 7 license be transferred from one location to another?

What is the license fee and requirements to obtain a commercial hall license?

How do I obtain a Commercial Hall application?

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Where is the NH Racing and Charitable Gaming Commission located?

Offices of the Racing and Charitable Gaming Division are located in Concord, NH on 14 Integra Drive. See our Contact Us page for office location, detailed directions and hours.

We are interested in holding a Monte Carlo night or Texas Hold 'Em. Can you please give us more information?

For more information, please call RCG division at (603) 271-3391 or e-mail [email protected].

We are a charitable organization interested in starting Bingo and Lucky 7. How do we go about applying for a license?

Pursuant to RSA 287-E:5 License Applications:

Applications shall be submitted to the Commission by an officer, director, or duly authorized official of the charitable organization. Proof of authority to submit the application on behalf of the charitable organization may be required. Applications shall be issued only on the forms supplied to the charitable organization by the Commission. Please contact our office for a license application, either by phone at (603) 271-3391 or e-mail [email protected].

Can Lucky 7 tickets be sold at a "Senior Bingo" game?

No. Lucky 7 tickets may not be sold at a "Senior Bingo" game.

Senior Bingo games, as defined in RSA 287-E:11, are intended for entertainment purposes only and are not fund raising events. For this reason, they are exempt from licensing requirements. Since these games do not require licensing, they do not qualify as a Bingo event, as required by Pari 1106.03(b), for the sale of Lucky 7 tickets.

Can Bingo/Lucky 7 be played anywhere in the state?

No. Per RSA 287-E:27, Bingo and Lucky 7 may only be played in cities and towns that have adopted the provisions of RSA 287-E by referendum, or where grandfathered per RSA 287-E:27-a (where games have been played continuously since August 21, 1997).

How do I obtain a list of licensed Commercial Halls?

Here is a list of licensed Commercial Halls in the state of New Hampshire.

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Do you have a list of places where I can play Bingo?

Here is a list of licensed organizations where you can play. Please call the organization to confirm times and game dates.

Is there a list of licensed New Hampshire Distributors where we can purchase Lucky 7 tickets and bingo supplies?

Yes. Charitable organizations purchase approved Lucky 7 tickets, bingo supplies, and electronic player equipment from a licensed New Hampshire Distributor. Here is a list of licensed distributors currently authorized to distribute approved Lucky 7 tickets and bingo supplies in New Hampshire.

Our organization has recently elected a new authorized official, treasurer, and/or chairperson. How do we report this new information?

Please notify this commission in writing regarding authorized official contact changes by resubmitting an updated data verification to this office. Please contact us either by phone at (603) 271-3391 or e-mail [email protected].

Who can work a bingo game?

"Bona Fide Members" means a person who has held full and regular membership in the charitable organization for a period of not less than 60 days immediately prior to the bingo games in which such person intends to participate. To qualify as a "full and regular" member of a charitable organization, a person shall:

(a) Satisfy all criteria for membership in the charitable organization
(b) Pay all lawful fees or dues required by the charitable organization
(c) Not have become a member solely for the purposes of operating bingo games

Do charitable organizations need to keep a current list of bona fide members?

Yes. All organizations shall maintain a current list of bona fide members pursuant to RSA 287-E:5, VII (d). A list must be completed and sent back to our office in the event of any changes in information regarding any of your authorized officials.

Is it required for bona fide members working a bingo game to wear name tags?

Yes. Pursuant to Pari 1010.01 (p) Each person working a bingo game shall wear an identification badge that shall bear the worker's name and the name of the charitable organization of which that person is a member.

Can a Bingo and/or Lucky 7 license be transferred from one location to another?

No. A Bingo license cannot be transferred Pursuant to RSA 287-E:6 (e).
No. A Lucky 7 license cannot be transferred Pursuant to RSA 287-E:20, III.

What is the license fee and requirements to obtain a commercial hall license?

Pursuant to RSA 287-E:4, II-a the Commercial hall license fee is $250 per year. Requirements pursuant to Pari 1017.02 Application Procedures for a Commercial Hall License.

How do I obtain a Commercial Hall application?

Commercial hall applications are available on our website by clicking here.

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New Hampshire Lottery Commission, Racing and Charitable Gaming Division
14 Integra Drive  |  Concord, NH 03301
(603) 271-3391   |  (603) 271-1160