Ala. Code § 45-49-150.10: Recordkeeping.

Each bingo permit holder shall maintain the following records pertaining to each and every session of bingo:

(1) The total number of bingo players at each bingo session as deter- mined by the beginning and ending numbers of the entertainment fee receipts for each and every session of bingo.

(2) An itemized list of the gross receipts for each session of bingo to include the amount of money or prizes given away for each and every game at each session of bingo.

(3) An itemized list of all expenses including the name of each person or company to whom the expenses are paid, the check number, and a receipt or invoice for all expenses.

(4) An itemized list of the disbursement of all profits obtained from each bingo session showing amounts, method of payment, and to whom and by whom paid.