Liquor and Gaming NSW > Clubs > Running a club


Financial reporting

    Cash flow analysis

    Clubs that operate gaming machines are required to produce a cash flow analysis report to the governing body of the club each month.

    This requirement ensures the integrity of gaming operations by easier identification of irregularities which require investigation and may be caused by machine malfunction and fraud.

    The cash flow analysis is a spreadsheet about the gaming machine that records

    • the flow of money inserted in a gaming machine
    • cash prizes paid, and
    • cash cleared. 
    Clubs can fill out a cash flow analysis report (XLS, 21KB) that calculates for you:

    A. Calculated Clearance
    B. Cashbox Meter
    C. Actual Clearance

    If A = B = C, the gaming operations appear normal.

    But if they are unequal then this may indicate an error in either the upper area or cash box section of the gaming machine.

    These errors may be caused by false payouts, spillage, theft, misallocation or incorrect data or a machine fault.

    The objective of this cash flow analysis is to assist inexperienced or small operators to produce a report. Many clubs already use advanced computer applications and prepare a more detailed analysis which also complies with the legislation. If this is the case, your club does not need to prepare both analyses.

    The analysis is a basic formula, approved by the governing body and complies with the minimum requirement required by legislation.

    Download the cash flow analysis report (XLS, 21KB). The spreadsheet contains furthur instruction on how to use it.

    Loan contracts

    Clubs must comply with legal requirements when entering into a loan or management contract with external parties.

    A loan contract includes any contract where the club's core property (within the meaning of the Registered Clubs Act 1976) is used as security for a loan to the club. This does not include money lent by authorised deposit-taking institutions, such as banks, building societies or credit unions.

    A management contract includes any contract entered by the club with a third party that empowers the third party, who is not a member of the club's governing body, or the secretary, or a manager or an employee of the club, to exercise functions in relation to the management of the business or affairs of the club.

    Clubs wishing to enter into prescribed loan or management contracts must

    • Notify the members with an approved notice (PDF, 133KB) on the clubs noticeboard and website (if any).
    • Provide a report to the Secretary of Industry at least one month before the proposed contract start date.

    For information on producing a report, including reporting requirements and fees, please see the guidelines for loan and management contracts (PDF, 327KB).


    Cash flow analysis report (XLS, 21KB)

    Loan contracts approved notice for club noticeboard (PDF, 133KB)