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TEL Audit Report FY 2019
Tennessee Education Lottery Corporation For the Year Ended June 30, 2019 Deborah V. Loveless, CPA, CGFM, CGMA Director Robyn R. Probus, CPA, CFE, CGFM, CGMA Assistant Director Aaron Jewell, CPA, CFE, CGFM Audit Manager Mark White, CPA In-Charge Auditor Hellens Cruz-Sanchez, CPA, CGMA, CFE Staff Auditor Gerry C. Boaz, CPA, CGFM, CGMA Technical Manager Amy Brack Editor Amanda Adams Assistant Editor Comptroller of the Treasury, Division of State Audit Cordell Hull Building 425 Fifth Avenue North Nashville, TN 37243 (615) 401-7897 Reports are available at comptroller.tn.gov/office-functions/state-audit.html Mission Statement The mission of the Comptroller’s Office is to make government work better. Comptroller Website comptroller.tn.gov November 25, 2019 The Honorable Bill Lee, Governor Members of the General Assembly Board of Directors, Tennessee Education Lottery Corporation Ladies and Gentlemen: Transmitted herewith is the financial and compliance audit of the Tennessee Education Lottery Corporation for the year ended June 30, 2019. You will note from the independent auditor’s report that an unmodified opinion was given on the fairness of the presentation of the financial statements. Consideration of internal control over financial reporting and tests of compliance resulted in no audit findings. Sincerely, Deborah V. Loveless, CPA, Director Division of State Audit 20/003 Audit Report Tennessee Education Lottery Corporation For the Year Ended June 30, 2019 TABLE OF CONTENTS Page Audit Highlights 1 Financial Section Independent Auditor’s -
Delaware State Lottery Comprehensive Annual Report
DELAWARE STATE LOTTERY An Enterprise Fund of the State of Delaware COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE YEARS ENDED JUNE 30, 2019 AND 2018 DELAWARE STATE LOTTERY An Enterprise Fund of the State of Delaware COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE YEARS ENDED JUNE 30, 2019 AND 2018 Prepared by: The Finance and Accounting Department of the Lottery Tina M. Leager Senior Fiscal Administrative Officer Delaware State Lottery TABLE OF CONTENTS INTRODUCTORY SECTION PAGE LETTER OF TRANSMITTAL ........................................................................................ 2 PRINCIPAL OFFICIALS .............................................................................................. 18 ORGANIZATION CHART ........................................................................................... 19 CERTIFICATE OF ACHIEVEMENT FOR EXCELLENCE IN FINANCIAL REPORTING FOR FY 2018............................................................................ 20 FINANCIAL SECTION REPORT OF INDEPENDENT AUDITOR ...................................................................... 22 MANAGEMENT’S DISCUSSION AND ANALYSIS ....................................................... 24 BASIC FINANCIAL STATEMENTS STATEMENTS OF NET POSITION AS OF JUNE 30, 2019 AND 2018 .................... 30 STATEMENTS OF REVENUE, EXPENSES AND CHANGES IN NET POSITION FOR THE YEARS ENDED JUNE 30, 2019 AND 2018 ............................................ .31 STATEMENTS OF CASH FLOWS FOR THE YEARS ENDED JUNE 30, 2019 AND 2018 ................................................................................. -
Response to Vendor Questions for Request for Proposal for Website
Response to Vendor Questions for Request for Proposal for Website Redesign AND Request for Information for Mobile App Design and Implementation Issued by Multi-State Lottery Association RFP/RFI Date of Issuance: April 19, 2017 Response to Vendor Questions Date of Issuance: May 4, 2017 Proposals to RFP Due May 15, 2017 by no later than 5:00 P.M. CT Responses to RFI Due: May 17, 2017 by no later than 5:00 P.M. CT Summary of Services Requested MUSL is requesting proposals for the design of the PowerballTM website (powerball.com), and possibly associated sub-content for other games. Additionally, MUSL is requesting information on the design, implementation and maintenance of a mobile application for use by players and others interested in the lottery games. Multi-State Lottery Association Websites Redesign Request for Proposal Page 1 of 10 Response to Vendor Questions MULTI-STATE LOTTERY ASSOCIATION Vendors may submit responses to either, or both projects. If you chose to respond to both projects, please submit separate responses. Timeline for the RFP May 1, 2017 - Written questions from interested Vendors due May 5, 2017 - Written responses to Vendor questions and distributed to all Vendors May 15, 2017 - Proposals due Week of May 22, 2017 - Vendor proposal evaluation and selection process June, 2017 - Successful Vendor selected June, 2017 - Contract negotiations June, 2017 - Project kick-off Meeting Timeline for the RFI May 17, 2017 - Information submitted by Vendors interested in the mobile application design Response to Vendor Questions MUSL has reviewed all questions submitted by interested Vendors and made an effort to compile and categorize a distinct list of the questions for which it has a response. -
Oklahoma Lottery Commission Retailer Advisory Board (RAB) Minutes
Oklahoma Lottery Commission Retailer Advisory Board (RAB) Minutes Conference Room Oklahoma Lottery Commission 3817 North Santa Fe Oklahoma City, OK 73118 Wednesday, September 19, 2012 11 a.m. 1. Call to Order. Roll Call and Announcement of Quorum. Meeting was called to order by Ricky McCullough at 11:14 a.m. with roll call and attendance. Board Members in attendance: Raymond Pang, Flash Mart Kenny Smith, Quick Stop Jennifer Williams, Dizzy B’s Tom Hudson, Stripes Mike Alberty, Snackers Steve Woodley, The Filling Station Others in attendance: Rollo Redburn, OLC Ricky McCullough, OLC Jay Finks, OLC Mary Martha Ford, OLC LaToshya Riley, OLC Brandie Reisman, OLC Sonia Horner, OLC Bryan Colbert, SGI Sheila Franklin, SGI John Hayes, SGI 2. Announcement of Filing of Regular Meeting Notice and Posting of the Agenda in Accordance With the Open Meeting Act. Ms. Riley confirmed posting of the Regular Meeting Notice and the agenda, in accordance with the Open Meeting Act. 3. Approval of Minutes of the February 8, 2012 Regular Meeting. Mike Alberty made a motion to approve the February 8 meeting minutes and Tom Hudson seconded the motion. 4. Update from Lottery’s Executive Director. Ricky introduced the new Oklahoma Lottery Executive Director, Rollo Redburn. Rollo Redburn was officially appointed by the Oklahoma Lottery Commission Board of Trustees to serve as the Executive Director for the Oklahoma Lottery Commission, on June 19, 2012. Mr. Redburn explained that he is seeking to make the lottery more successful by increasing profitability for the beneficiary, education. He thanked the board members for creating lottery promotions with their stores and asked to help continue creating great ideas to help promote more sales for the Lottery’s beneficiary. -
In the Iowa District Court for Polk County Larry Dawson
E-FILED 2016 FEB 03 9:10 AM POLK - CLERK OF DISTRICT COURT IN THE IOWA DISTRICT COURT FOR POLK COUNTY LARRY DAWSON ) ) CASE NO. ___________ ) Plaintiffs, ) PETITION AND JURY DEMAND vs. ) ) MULTI-STATE LOTTERY ) ASSOCIATION and IOWA LOTTERY ) AUTHORITY ) Defendant. ) ) COMES NOW the Plaintiff, Larry Dawson, by and through the undersigned counsel, and for his Petition at Law and at Equity states to the Court as follows: PARTIES AND JURISDICTION 1. Plaintiff Larry Dawson was at all material times hereto a resident of Webster City, Iowa. 2. Defendant Multi-State Lottery Association (“MUSL”) is an Iowa unincorporated non-profit association whose principal place of business is Polk County, Iowa. 3. Defendant Iowa Lottery Authority is a public authority created specifically to administer the state lottery pursuant to Iowa Code chapter 99G, and pursuant to the Code is authorized to sue and be sued in its own name. 4. The damages giving rise to this Petition are sufficient to meet the jurisdictional requirements for the amount in controversy. 5. The conduct giving rise to this action primarily occurred in Polk County, Iowa. NATURE OF THE CASE 6. MUSL is owned and operated by agreement of its 33-member state lottery departments (“Lottery Departments”), including the Iowa Lottery Authority. E-FILED 2016 FEB 03 9:10 AM POLK - CLERK OF DISTRICT COURT 7. MUSL was created by these Lottery Departments to facilitate the operation of multi- jurisdictional lottery games on their behalf, including Mega Millions, Hot Lotto, Powerball, and scratch tickets. 8. On December 29, 2010, Defendants operated a rigged Hot Lotto game such that rather than a random drawing, the game produced predetermined numbers. -
Lottery-Dawson-Lawsuit-PDF
E-FILED 2018 OCT 15 4:59 PM POLK - CLERK OF DISTRICT COURT IN THE IOWA DISTRICT COURT FOR POLK COUNTY ______________________________________________________________________________ LARRY DAWSON, ) Case No. LACL134527 ) Plaintiff, ) ) v. ) ) MULTI-STATE LOTTERY ASSOCIATION ) and IOWA LOTTERY AUTHORITY, ) IOWA LOTTERY AUTHORITY’S BRIEF ) IN SUPPORT OF MOTION FOR Defendants. ) SUMMARY JUDGMENT ______________________________________________________________________________ Defendant Iowa Lottery Authority (“Lottery”) submits the following brief in support of its motion for summary judgment under Iowa R. Civ. P. 1.981. TABLE OF CONTENTS I. Introduction ...................................................................................................2 II. Facts and Procedural Background ..............................................................5 A. Lottery Organization and the Hot Lotto Game ...................................5 B. Dawson Wins Hot Lotto in May 2011 ...................................................6 C. Last-Minute Prize Claim in Late 2011 ..................................................7 D. With No Timely Claim Pending, Prize Money Returns to the States ........................................................................................................8 E. Years Later, Criminal Acts Come to Light ..........................................8 F. The Technological Nitty-Gritty of Tipton’s Extraneous Code .........10 G. This Lawsuit ..........................................................................................11 -
North Dakota Lottery
REPORT ON THE NORTH DAKOTA LOTTERY Prepared for Judiciary Committee by Randy Miller Director, North Dakota Lottery April 11, 2012 NORTH DAKOTA LOTTERY 1. Organization On November 5, 2002, North Dakota citizens approved a constitutional amendment by nearly two-thirds majority vote that enabled the state to participate in multi-state lottery games. The 2003 Legislative Assembly passed a law, effective April 4, 2003, that created the North Dakota Lottery as a division within the Office of Attorney General. The law restricts the Lottery to only conduct online games, while the Constitution restricts the Lottery to only conduct multi-state games. In-state lotto games, instant ticket games, video games, and pick 3 or 4 numbers games are prohibited. The Lottery is responsible for administering, regulating, enforcing, and promoting the state’s lottery. The Lottery’s goal is to provide a service to the citizens of North Dakota and, while considering the sensitive nature of the Lottery, promote games, and ensure the integrity, security, and fairness of its operation. To accomplish this, the Lottery must offer attractive games that add value to its product mix, license retailers that are in convenient locations, create effective annual marketing plans, provide quality customer service to retailers and players, and control operating expenses. The Lottery processes license applications and collects application and license fees; selects eligible retailers for licensing; conducts criminal history record and credit checks; launches new games, develops -
Montana State Lottery-Financial-Audit-12-30
A RepoRt to the MontAnA LegislatuRe FinAncial Audit Montana State Lottery For the Two Fiscal Years Ended June 30, 2012 FebRuary 2013 Legislative Audit division 12-30 Financial Audits Legislative Audit Committee Financial audits are conducted by the Legislative Audit Division to determine if the financial statements included in this report Representatives are presented fairly and the agency has complied with laws and Randy Brodehl regulations having a direct and material effect on the financial [email protected] statements. In performing the audit work, the audit staff uses Virginia Court standards set forth by the American Institute of Certified Public [email protected] Accountants and the United States Government Accountability Mike Cuffe Office. Financial audit staff members hold degrees with an [email protected] emphasis in accounting. Most staff members hold Certified Mary McNally Public Accountant (CPA) licenses. [email protected] Ryan Osmundson Government Auditing Standards, the Single Audit Act [email protected] Amendments of 1996 and OMB Circular A‑133 require the J.P. Pomnichowski auditor to issue certain financial, internal control, and compliance [email protected] reports. This individual agency audit report is not intended to comply with these requirements and is therefore not intended Senators for distribution to federal grantor agencies. The Legislative Dee Brown [email protected] Audit Division issues a statewide biennial Single Audit Report Taylor Brown which complies with the above reporting requirements. The [email protected] Single Audit Report for the two fiscal years ended June 30, 2011, Greg Jergeson was issued March 29, 2012. The Single Audit Report for the two [email protected] fiscal years ended June 30, 2013, will be issued by March 31, 2014. -
Montana State Lottery for the Two Fiscal Years Ended June 30, 2018
A REPORT TO THE MONTANA LEGISlaTURE FINANCIal AUDIT Montana State Lottery For the Two Fiscal Years Ended June 30, 2018 MarCH 2019 LEGISlaTIVE AUDIT DIVISION 17-30B Financial Audits Legislative Audit Committee Financial audits are conducted by the Legislative Audit Division to determine if the financial statements included in this report Representatives are presented fairly and the agency has complied with laws and Kim Abbott regulations having a direct and material effect on the financial [email protected] statements. In performing the audit work, the audit staff uses Dan Bartel standards set forth by the American Institute of Certified Public [email protected] Accountants and the United States Government Accountability Tom Burnett, Vice Chair Office. Financial audit staff members hold degrees with an [email protected] emphasis in accounting. Most staff members hold Certified Denise Hayman Public Accountant (CPA) certificates. [email protected] Emma Kerr-Carpenter The Single Audit Act Amendments of 1996 and the Uniform [email protected] Administrative Requirements, Cost Principles, and Audit Matt Regier Requirements for Federal Awards require the auditor to issue [email protected] certain financial, internal control, and compliance reports in Senators addition to those reports required by Government Auditing Dee Brown Standards. This individual agency audit report is not intended [email protected] to comply with these reporting requirements and is therefore Terry Gauthier not intended for distribution to federal grantor agencies. The [email protected] Legislative Audit Division issues a statewide biennial Single Audit Bob Keenan Report which complies with the above reporting requirements. [email protected] The Single Audit Report for the two fiscal years ended June 30, Margaret MacDonald 2017, was issued March 23, 2018. -
No Sales Tax on State Lottery Tickets
Office of Attorney General Please post on employee bulletin board Retailer News Issue 4 May/June 2004 Retailer News is provided Birthday Club Group Wins free of charge to each licensed retailer, Lottery $100,000 Advisory Commission members, Scientific A local group from Valley City redeemed a winning ticket worth $100,000 Games, and H2M. from the Saturday, May 22 Powerball drawing. The quick pick ticket was purchased at the Valley City Convenience Store, matching all five white Retailer News is available ball numbers—only the Powerball number away from the Jackpot prize. on the website at www. ndlottery.org/retailers. The five women belong to the Sanborn Eckelson Birthday Club, which has been in existence for 60 years. The club meets to celebrate birthdays and play Canasta—and sometimes the group buys Powerball tickets. Inside this issue: Store Manager Neil Flatau was working Sunday when four of the players Other Winners 2 came in to check the winning ticket. “Oh my goodness, everyone was so excited. We have a small store and it was packed with family and friends of No Sales Tax on Lottery Tickets 2 the winners and everyone was grinning from ear to ear.” He can’t believe it happened to their “little store, in Top 20 Retailers 3 their little town.” Top Power Play Retailers 4 Delivering Lottery Tickets 5 Attorney General Wayne Stenehjem pre- Increase Your Sales 6 sented the $100,000 check to: Marion Ly- ons Clover, Eckelson; Delores Marie Wild Card 2 6 Klein, Eckelson, Luella Amann, Eckelson, Carol Legge, Sanborn, and Mary Lou Hot Lotto 7 Didier, Valley City. -
Certified Public Accountants and Management Consultants GOVERNMENT of the DISTRICT of COLUMBIA LOTTERY and CHARITABLE GAMES CONTROL BOARD SEPTEMBER 30, 2014 and 2013
GOVERNMENT OF THE DISTRICT OF COLUMBIA LOTTERY AND CHARITABLE GAMES CONTROL BOARD FINANCIAL STATEMENTS AND MANAGEMENT’S DISCUSSION AND ANALYSIS (WITH INDEPENDENT AUDITOR’S REPORT THEREON) SEPTEMBER 30, 2014 AND 2013 Certified Public Accountants and Management Consultants GOVERNMENT OF THE DISTRICT OF COLUMBIA LOTTERY AND CHARITABLE GAMES CONTROL BOARD SEPTEMBER 30, 2014 and 2013 TABLE OF CONTENTS PAGE Independent Auditor’s Report.................................................................................................................... 1-2 Management’s Discussion and Analysis.................................................................................................... 3-13 Basic Financial Statements Statements of Net Position................................................................................................................. 14 Statements of Revenues, Expenses, and Changes in Net Position..................................................... 15 Statements of Cash Flows.................................................................................................................. 16 Notes to Financial Statements............................................................................................................ 17-26 Independent Auditors’ Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards.......................................................................................................... -
Introductory Section
Introductory Section Comprehensive Annual Financial Report ForFor the the Fiscal Fiscal Years Years Ended Ended JUNEJUNE 30, 30, 2018 2018 and and 2017 2017 An Agency of the State of Oklahoma Introductory Section For the Fiscal Years Ended JUNE 30, 2018 and 2017 An Agency of the State of Oklahoma Oklahoma Lottery Commission Comprehensive Annual Financial Report For the Fiscal Years Ending June 30, 2018 and June 30, 2017 Table of Contents INTRODUCTORY SECTION Certificate of Achievement for Excellence in Financial Reporting 1 Letter of Transmittal 2 Oklahoma Lottery Commission – Board of Trustees 18 Oklahoma Lottery Organizational Chart 19 FINANCIAL SECTION Independent Auditor’s Report 21 Management’s Discussion and Analysis 23 Basic Financial Statements Statements of Net Position 27 Statement of Revenues, Expenses and Changes in Net Position 28 Statements of Cash Flows 30 Notes to Financial Statements 31 Required Supplementary Information Schedule of OLC’s Proportionate Share of the Net Pension Liability 46 Schedule of OLC’s Contributions 47 Notes to Required Supplementary Information 48 Report Required by Government Auditing Standards Schedule of Findings and Responses STATISTICAL SECTION Statistical Information Section Financial Trends Net Position by Component through Change in Net Position 51 Direct Costs/Expenses by Type Charts 53 Revenue Charts 55 Interest Earned and Contributions Charts 57 Demographics and Economic Information and Charts 59 Supplementary Operating Information Summary of Operating Indicators 61 Schedule of Lottery Employees and Charts 62 National Lottery Statistics 64 Page 1 Oklahoma Lottery Commission 3817 North Santa Fe Oklahoma City, Oklahoma 73118 December 31, 2018 To the citizens of Oklahoma: The Oklahoma Lottery Commission/OLC, an agency of the State of Oklahoma, commenced operations in 2005 as a business enterprise within the framework of state laws and regulations, to implement the public’s mandate to provide supplemental funds for public education.