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Unit Accounting

This section is for those licensed conductor organizations that have formed an Accounting Unit and are using the unit accounting process for their bingo proceeds, charitable distributions and other bingo financial information.

bsp_logo_dark_sm Quarterly Reports
Applications and Forms

New to Unit Accounting?

What is Unit Accounting?

A Unit is made of two or more licensed authorized organizations that conduct bingo at the same location joining together to share revenues, authorized expenses, and inventory related to bingo operations. Unit accounting is the shared bookkeeping unit members use to report required information to the Charitable Bingo Operations Division.

Unit Accounting Application Forms

FORMID 64 Accounting Unit Notification

FORMID 151 Unit Accounting Agreement (Alternatively a prospective unit can submit their own agreement, as long as it fulfills at minimum all the elements addressed in Form ID 151.)

Supplemental Forms

FORMID 56 Request to Sell Bingo Cards/Paper

FORMID 55 Request to Sell or Transfer Instant Bingo Tickets

FORMID 57 Request to Sell a Used Bingo Flash Board or Blower

The required application and forms must be submitted before a Unit Accounting change can be processed, and the designated agent must take the online training bsp_logo_dark_sm.

Already Using Unit Accounting?

Making changes to your unit members, playing location, or designated agent:


How do we form an Accounting Unit? 

Two or more licensed authorized organizations may form and operate a unit by executing a unit accounting agreement and stating in the agreement whether the unit will use a unit manager or a designated agent. 

How do we open a bingo checking account for an Accounting Unit? 

The unit must establish and maintain one checking account designated as the "bingo account." The unit must maintain the "bingo account" in compliance with the same provisions of the Bingo Enabling Act and Charitable Bingo Administrative Rules applicable to a licensed authorized organization. The face of the checks must list the name of the unit, the words "Bingo Account,” and the unit's identification number. 

I have been asked to be a trustee organization; What are my responsibilities? 

A unit may be formed pursuant to a trust agreement between two or more licensed authorized organizations that conduct bingo at the same location. The agreement must designate one of the organizations as the trustee, designate a person who will carry out the duties described by Section 2001.438(b), specify the method by which the unit will comply with the requirements of Section 2001.436(a) and state that the trustee is responsible for compliance with the rules of the commission. 

What is a Designated Agent? 

If the unit accounting agreement does not state that a unit manager will be responsible for compliance with the rules of the commission, or states that the unit will use a designated agent; the unit shall designate an agent who will be responsible for providing the commission access to all inventory and financial records of the unit. 

What is the difference between a unit agreement and a trust agreement? 

A trust is created to hold assets for the benefit of certain persons or entities with a trustee managing the trust. The trust agreement is the written declaration, which establishes the trust and spells out the terms and conditions upon which it will be conducted. 

The unit agreement is the written declaration, which establishes the unit and spells out the terms and conditions upon which it will be conducted. No separate entity is created when the unit is established through this type of agreement. 

What happens if the agreement is not compliant? 

The commission will notify you as to what changes must be made to meet the minimum requirements under statute and rules. 

How do I pay outstanding expenses that were incurred for an individual charity before becoming members of a unit? 

Expenses incurred for an individual charity would either be paid or designated to be paid out of the organization’s bingo bank account. After forming a unit, if one organization owes more in outstanding expenses, they may be required to put more money into the unit account. 

How do I obtain an Employers Identification Number for the unit? 

Contact the IRS to acquire an EIN. 

We have an organization joining/leaving our unit; What do we need to do? 

Submit FORMID 65 Notice of Change for Accounting Unit

We are altering our trustee organization; What do we need to do? 

Submit a copy of the amended unit accounting trust agreement and FORMID 65 Notice of Change for Accounting Unit

Are there specific requirements for an amendment to a unit agreement? 

Yes. An amendment to an agreement must contain the name of the unit, the effective date of change, the specific section of the agreement being changed, the new terms of the agreement, and the signature of the bingo chairperson/officer/director for each member unit. Also, include a statement that binds the amendment to the original agreement thus creating one document, unless the entire agreement is restated. 

The lessor has told us that we must do a Unit Accounting Agreement to continue playing at their facility; Can he do this? 

The terms of the contract govern the relationship between the two entities. 

How do we transfer individual charities inventory into the Unit? 

An organization joining a unit and possessing inventory must provide to the Commission a complete list of the inventory it has transferred to the unit within thirty (30) calendar days. It is the responsibility of the organization to ensure that the Commission receives the inventory list in a timely manner. 

Do we keep our bingo account open after joining an Unit Accounting? 

The organization no longer has a bingo bank account; however, the previous bingo bank account may be designated as a “charity” account to be use for receipt and distribution of charitable funds relating to the bingo activity. 

How should we close our bingo account after joining a unit? 

Any funds remaining in the account at unit start-up must be disbursed by the organization for its charitable purpose by the last day of the quarter; following the date, the organization joined the unit or transferred to the unit bingo account. 

Funds that are required to be distributed for the charitable purpose of the organization and funds that have been previously reported on a bingo quarterly report as charitable distribution may not be transferred to the unit bingo account.  

It is not necessary to close the organization’s old bingo account. Some organizations choose to retain this account to help track their charitable distributions received from the unit and disbursed for charitable purposes. 

How do we make distributions to the individual charities from the unit? 

Charitable donations are distributed to the individual charities based on the terms of the unit accounting agreement or unit accounting trust agreement.  

What needs to be in the Unit Accounting Agreement to be compliant with the records distribution upon withdrawal of a member or dissolution of the Unit? 

This must be addressed in the unit agreement. Due to the four-year bingo records retention requirement, the commission must know where the unit’s records will be stored. Therefore, the agreement must reference who will be responsible for and where, the records will be retained. Once a unit is dissolved, the last trustee or member of a unit must notify the Commission of any change in the location of the records during the four-year period. 

Can we form a unit only on the first day of a quarter or can we begin during the quarter? 

There are no restrictions or regulations regarding when a unit may be formed or when an organization may join a unit. 

How do we order supplies from the distributor as a unit? 

A unit would order supplies in the same manner as a licensed authorized organization, using the unit number assigned by the commission. Should the unit not have a number assigned at the time of ordering supplies, the distributor would need to contact the commission to verify the unit’s formation prior to the sale. 

We have a unit member joining the unit who is on COD to the distributor; Is this going to affect the unit? 

If a member of a unit is in default to a distributor, a person may not sell or transfer bingo equipment or supplies to the unit on terms other than immediate payment on delivery, unless otherwise authorized by the commission. 

How do I show charitable distributions made this quarter from my organization’s bingo account, on my unit report?  

An organization that is required to file a FORMID 69 Bingo Quarterly Report for a period prior to joining a unit must file a Final Disposition of Bingo Proceeds in Bank Account reporting the final disposition of all proceeds in its bingo account. The form must be submitted with the unit's FORMID 69 Bingo Quarterly Report for that quarter and would be subject to all FORMID 69 Bingo Quarterly Report filing deadlines, requirements and penalties. 

When does the unit make the deposit for each bingo occasion? 

Each unit member should deposit all funds derived from the conduct of bingo, in the bingo account not later than the second (2nd) business day after the day of the bingo occasion.