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of any misrepresentation in the application. The <br />granted an opportunity for a hearina upon at leas <br />107.18 <br />shall be <br />notice <br />197718--Beeks-and-€nspeetiea.--The-permittee-asseeiatien <br />shall-at-all-times-keep-preper-beaks-and-reeerds-shewing-the-grese <br />reeeipts-€rem-the-eperatien-e€-the-said -games ;-ra€€les-er-maebime9 <br />and-the-net-reeeipts-theree€-te-the-permittee-asseeiatien;-and-all <br />ether-pertinent-matters-related-te-the-preeeeds-e€-and-distribution <br />e€-reeeipts-end-the-permittee-shall-at-all-reasenable-times-permit <br />aeeess-bp-the-Eeuneil-and-peliee-s€€leers-te-all-sneh-beaks-and <br />reeerds-whieh-shall-be-kept -by -the -a€ fie ers-e€-the-permittee-€er-a <br />period-of-at-least-one-pear..---In-the-event-a€-an-audit-the-permittee <br />shell-pap-the-reasenable-expenses-a€-sue h-audit-based-en-the-minimum <br />per -diem-rates-eharged-bp-a-publie-aeeeunban t-er-eerti€ied-pnbiie <br />aeeeuntant- <br />107.19 Accounting and Reporting Requirements. <br />Subdivision 1. Gross Receipts. Each bingo permittee shall <br />keep records of its gross receiand profits for each bingo occasii <br />Gross receipts shall be compared pts to the checker s records for the <br />bingo occasion by a person who did not sell cards for the bingo <br />occasion. Each orqanization permitted to operate gambling devices <br />s and profits ror each single gatnering or INURE <br />n devices are operated or a raffle is conducted. <br />rom dross receipts from a binao occasion and for <br />or a rattle is conducted shall be documented with receipts or <br />records indicating the amount, a description of the purchased <br />or service or other reason for the deduction, and the recipien <br />distribution of profits shall be itemized as to payee, purpose <br />amount and date of payment. <br />Subdivision 2. Accounts. Bingo gross receipts shall b <br />segregated from other revenues of the licensee and placed in a <br />other revenues ui LfiE <br />nd placed in a separate <br />rate records of its bingo <br />The person who accounts <br />s from bingo operations <br />or the conduct of raffles <br />erson who accounts for other <br />revenues of the oraanization. <br />