Code of Alabama
Article 15 - Gambling.
Section 45-37-150.14 - Maintenance of Records; Inspection and Location of Premises.

(a) Each permitholder shall maintain the following records for at least three years from the date on which the last bingo game is conducted:
(1) An itemized list of the gross receipts for each session.
(2) An itemized list of all expenses, other than prizes paid during a bingo session, including the name of each person to whom the expenses are paid and a receipt for all of the expenses. The record shall be open to inspection by a duly authorized employee of the sheriff during reasonable business hours. Upon the request of the sheriff, the State Auditor or a certified public accountant firm appointed by him or her shall examine and conduct a postaudit of a permitholder’s records, accounts, and transactions related to the operation of bingo.
(b) On or before April 15th in each year, each permitholder shall file with the sheriff a financial statement of receipts and expenses relating to the operation of bingo games in the previous calendar year. The report shall be in addition to any and all other reports required by law.
(c) The location at which bingo is being conducted or at which an applicant or permitholder intends to conduct bingo shall be open to inspection at all times by a duly authorized employee of the sheriff or by the state police or a peace officer of a political subdivision of the state.

Structure Code of Alabama