WAC 230-07-130
Additional recordkeeping for charitable
or nonprofit licensees. (1) Charitable or nonprofit
licensees, except agricultural fairs, must maintain records
which clearly show how the licensee used or disbursed the
funds from each licensed activity. These records must provide
an audit trail satisfactory for us to verify that the funds
were used for the licensees' stated purpose(s). These records
must include, at least, canceled checks for the disbursements.
(2) Charitable or nonprofit licensees must keep these
records for three years from the end of the license year for
which the record was created.
[Statutory Authority: RCW 9.46.070. 07-10-032 (Order 609), §
230-07-130, filed 4/24/07, effective 1/1/08.]