Section 13.10 - Record Keeping(1)Records(a)Record Keeping. Accurate records and books shall be kept by each Licensed Organization including but not limited to detailed financial reports of the amount and source of proceeds, the members participating in the promotion and/or operation of the Function, all expenses and disbursements.(b)Access to Records. Law enforcement personnel shall at all times have access to all books and records of any Licensed Organization.(c)Period for Retention of Records. All records, books of account, bank statements and all other papers incidental to the operation of Bazaars by the Licensed Organization shall be retained and available for inspection by law enforcement personnel for a period of four years from the close of the calendar year to which the records apply.(2)Central Accounting System. Each Licensed Organization shall establish and maintain a central accounting system for the operation of a Function for all activities conducted in conjunction with the Function. The central accounting system should include but not be limited to internal controls to secure and count all cash received in connection with the Function, methods of accounting for chip sale and reimbursement, and verification of all transfers of cash and chips between game station(s) and the central counting area.(3)Expenses. Each Licensed Organization should incur only those expenses which are reasonable and necessary for the promotion and/or operation of a Function.