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HORSE RACING AUDIT
Will Rogers Downs -
Mixed Breed Race Meeting
September 9, 2011 through November 12, 2011
Oklahoma State
Auditor & Inspector
Gary A. Jones, CPA, CFE
Independently serving the citizens of Oklahoma by promoting the
accountability and fiscal integrity of governmental funds.This publication, issued by the Oklahoma State Auditor and Inspector’s Office as authorized by 74O.S. §212, has
not been printed, but is available on the agency’s website (www.sai.ok.gov) and in the Oklahoma Department of
Libraries Publications Clearinghouse Digital Collection, pursuant to 74 O.S. § 3105.B.
OKLAHOMA HORSE RACING COMMISSION
STATISTICAL REPORT OF OPERATIONS
WILL ROGERS DOWNS – MIXED BREED RACE MEETING
SEPTEMBER 9, 2011 THROUGH NOVEMBER 12, 2011 December 15, 2011
TO THE MEMBERS OF THE OKLAHOMA
HORSE RACING COMMISSION
Transmitted herewith is the Statistical Report of Operations for Will Rogers Downs – Mixed Breed Race Meeting September 9, 2011 through November 12, 2011.
The goal of the State Auditor and Inspector is to promote accountability and fiscal integrity in the state and local government. Maintaining our independence as we provide this service to the taxpayers of Oklahoma is of the utmost importance.
We wish to take this opportunity to express our appreciation for the assistance and cooperation extended to our office during our engagement.
Sincerely,
GARY A. JONES, CPA, CPE
OKLAHOMA STATE AUDITOR & INSPECTOR
-i-
OKLAHOMA HORSE RACING COMMISSION
STATISTICAL REPORT OF OPERATIONS
REMINGTON PARK – THOROUGHBRED RACE MEETING
SEPTEMBER 9, 2011 THROUGH NOVEMBER 12, 2011
TABLE OF CONTENTS
PAGE
STATE AUDITOR AND INSPECTOR LETTER ...................................................................................... ii
INTRODUCTORY COMMENTS ......................................................................................................... iii
DISTRIBUTION SUMMARY OF NET WAGERED .................................................................................. 2
DISTRIBUTION SUMMARY OF NET WAGERED - LIVE DAYS ............................................................... 3
DISTRIBUTION SUMMARY OF NET WAGERED - SIMULCAST DAYS ..................................................... 4
DISTRIBUTION SUMMARY OF NET WAGERED - GUEST FACILITIES .................................................... 5
NET WAGERED BY POOL............................................................................................................... 6
NET WAGERED BY BREED ............................................................................................................. 7
NUMBER OF RACES BY BREED ...................................................................................................... 8
OTHER STATISTICAL INFORMATION................................................................................................ 9
PRIOR YEAR COMPARISON OF DISTRIBUTION SUMMARY OF NET WAGERED .................................. 10
PRIOR YEAR COMPARISON OF NET WAGERED BY POOL ............................................................... 11
PRIOR YEAR COMPARISON OF NET WAGERED BY BREED ............................................................. 12
PRIOR YEAR COMPARISON OF NUMBER OF RACES BY BREED ...................................................... 13
PRIOR YEAR COMPARISON OF OTHER STATISTICAL INFORMATION ................................................ 14
ENDNOTES ................................................................................................................................ 15
APPENDIX ................................................................................................................................. 16
TO THE MEMBERS OF THE OKLAHOMA
HORSE RACING COMMISSION
We compiled the information presented in this report from the statistical data obtained from the American Tote Company located at Will Rogers Downs for the Mixed Breed Race Meeting for September 9, 2011 through November 12, 2011.
We were not engaged to perform an audit in accordance with generally accepted auditing standards, the objective of which would be the expression of an opinion on specified elements or accounts. Accordingly, we do not express such an opinion. This report relates only to the procedures specified above and does not extend to any financial statements of the racetracks taken as a whole.
In planning and performing these procedures, we considered the internal control structure of the pari-mutuel departments; however, our procedures were substantially less in scope than the procedures we would have applied if we had been engaged to express an opinion on the internal control. Accordingly, we do not express an opinion on their internal control structure.
Sincerely,
GARY A. JONES, CPA, CFE
OKLAHOMA STATE AUDITOR & INSPECTOR
December 15, 2011
INTRODUCTORY COMMENTS
Statistical data and information contained herein are for presentation purposes only. Summations may differ due to rounding.
Statistical data compiled for this report is presented as a summary of wagers (handle), distribution of fees, commissions, and purses for each race meeting by association or fair. This compilation of statistical data does not purport to replace any association or independent auditor’s end-of-meet conclusions.
Data contained in this report was compiled from the American Tote Company located at Will Rogers Downs.
Reference notes behind titles (See Note) indicate clarifying data in the Endnotes of this report.
A glossary of report terms, titles, and headings can be found in the Appendix.
iii Guest
Live
Simulcast
Facilities
Grand
Days
Days
Total
(See Note 1)
Total
NET WAGERED
$1,005,070.10
$155,611.30
$1,160,681.40
$1,654,016.47
$2,814,697.87
COMMISSIONS:
Licensee
89,203.40
12,123.11
101,326.51
26,717.65
128,044.16
Purses
70,752.92
11,605.26
82,358.18
19,328.08
101,686.26
Host Track
22,831.34
6,122.33
28,953.67
0.00
28,953.67
State Tax
20,430.13
3,112.23
23,542.36
3,984.91
27,527.27
County Tax (See Note 4)
0.00
0.00
0.00
0.00
0.00
City Tax (See Note 4)
0.00
0.00
0.00
0.00
0.00
State Auditor
416.84
127.11
543.95
0.00
543.95
Breeding Development Fund
Special Account (B.D.F.S.A.)
1,450.62
86.70
1,537.32
803.11
2,340.43
OTHERS:
Breakage
6,253.95
621.04
6,874.99
0.00
6,874.99
Unclaimed Tickets (See Note 3)
0.00
0.00
0.00
0.00
0.00
TOTAL COMMISSIONS
AND OTHERS:
$211,339.20
$33,797.78
$245,136.98
$50,833.75
$295,970.73
NET PAID TO THE PUBLIC
$793,730.90
$121,813.52
$915,544.42
SEPTEMBER 9, 2011 THROUGH NOVEMBER 12, 2011
OKLAHOMA HORSE RACING COMMISSION
STATISTICAL REPORT OF OPERATIONS
WILL ROGERS DOWNS - MIXED BREED RACE MEETING
DISTRIBUTION SUMMARY OF NET WAGERED
87%
13%
NET WAGERED $1,160,681.40
Live Race Days
Simulcast Race Days
0
25
50
75
100
Thousands
TOTAL COMMISSIONS AND OTHERS
Live Race Days
Simulcast Race Days -2-
Grand
On-Track
OTW
On-Track
OTW
On-Track
OTW
Total
NET WAGERED
$551,220.00
$0.00
$416,841.90
$0.00
$37,008.20
$0.00
$1,005,070.10
COMMISSIONS:
Licensee
58,635.01
0.00
27,334.68
0.00
3,233.71
0.00
89,203.40
Purses
40,618.29
0.00
27,751.50
0.00
2,383.13
0.00
70,752.92
Host Track
0.00
0.00
21,351.02
0.00
1,480.32
0.00
22,831.34
State Tax
11,024.40
0.00
8,665.58
0.00
740.15
0.00
20,430.13
County Tax
0.00
0.00
0.00
0.00
0.00
0.00
0.00
City Tax
0.00
0.00
0.00
0.00
0.00
0.00
0.00
State Auditor
0.00
0.00
416.84
0.00
0.00
0.00
416.84
Breeding Development Fund
Special Account (B.D.F.S.A.)
1,344.04
0.00
0.00
0.00
106.58
0.00
1,450.62
OTHERS:
Breakage
4,471.95
0.00
1,612.23
0.00
169.77
0.00
6,253.95
Unclaimed Tickets
0.00
0.00
0.00
0.00
0.00
0.00
0.00
TOTAL COMMISSIONS
AND OTHERS:
$116,093.69
$0.00
$87,131.85
$0.00
$8,113.66
$0.00
$211,339.20
NET PAID TO THE PUBLIC
$435,126.31
$0.00
$329,710.05
$0.00
$28,894.54
$0.00
$793,730.90
Live Days
OKLAHOMA HORSE RACING COMMISSION
STATISTICAL REPORT OF OPERATIONS
WILL ROGERS DOWNS - MIXED BREED RACE MEETING
DISTRIBUTION SUMMARY OF NET WAGERED-LIVE DAYS
SEPTEMBER 9, 2011 THROUGH NOVEMBER 12, 2011
Live
Simulcast
Intrastate
55%
41%
4%
NET WAGERED $1,005,070.10
Live On-Track
Simulcast On-Track
Intrastate On-Track
0
10
20
30
40
50
60
Thousands
TOTAL COMMISSIONS AND OTHERS
Live On-Track
Simulcast On-Track
Intrastate On-Track -3-
Grand
On-Track
OTW
On-Track
OTW
Total
NET WAGERED
$127,105.10
$0.00
$28,506.20
$0.00
$155,611.30
COMMISSIONS:
Licensee
9,595.85
0.00
2,527.26
0.00
12,123.11
Purses
9,723.00
0.00
1,882.26
0.00
11,605.26
Host Track
4,982.07
0.00
1,140.26
0.00
6,122.33
State Tax
2,542.10
0.00
570.13
0.00
3,112.23
County Tax
0.00
0.00
0.00
0.00
0.00
City Tax
0.00
0.00
0.00
0.00
0.00
State Auditor
127.11
0.00
0.00
0.00
127.11
Breeding Development Fund
Special Account (B.D.F.S.A.)
0.00
0.00
86.70
0.00
86.70
OTHERS:
Breakage
517.19
0.00
103.85
0.00
621.04
Unclaimed Tickets
0.00
0.00
0.00
0.00
0.00
TOTAL COMMISSIONS
AND OTHERS:
$27,487.32
$0.00
$6,310.46
$0.00
$33,797.78
NET PAID TO THE PUBLIC
$99,617.78
$0.00
$22,195.74
$0.00
$121,813.52
Simulcast Days
Simulcast
Intrastate
SEPTEMBER 9, 2011 THROUGH NOVEMBER 12, 2011
OKLAHOMA HORSE RACING COMMISSION
STATISTICAL REPORT OF OPERATIONS
WILL ROGERS DOWNS - MIXED BREED RACE MEETING
DISTRIBUTION SUMMARY OF NET WAGERED-SIMULCAST DAYS
82%
18%
NET WAGERED $155,611.30
On-Track
On-Track Intrastate
0
2
4
6
8
10
Thousands
TOTAL COMMISSIONS AND OTHERS
On-Track
On-Track Intrastate -4-
Grand
Intrastate
Interstate
Total
NET WAGERED
$254,411.50
$1,399,604.97
$1,654,016.47
COMMISSIONS:
Licensee
5,008.08
21,709.57
26,717.65
Purses
3,674.57
15,653.51
19,328.08
Host Track
0.00
0.00
0.00
State Tax
0.00
3,984.91
3,984.91
County Tax
0.00
0.00
0.00
City Tax
0.00
0.00
0.00
State Auditor
0.00
0.00
0.00
Breeding Development Fund
Special Account (B.D.F.S.A.)
164.74
638.37
803.11
OTHERS:
Breakage
0.00
0.00
0.00
Unclaimed Tickets
0.00
0.00
0.00
TOTAL COMMISSIONS
AND OTHERS:
$8,847.39
$41,986.36
$50,833.75
Guest Facilities
(See Note 1)
SEPTEMBER 9, 2011 THROUGH NOVEMBER 12, 2011
OKLAHOMA HORSE RACING COMMISSION
STATISTICAL REPORT OF OPERATIONS
WILL ROGERS DOWNS - MIXED BREED RACE MEETING
DISTRIBUTION SUMMARY OF NET WAGERED-GUEST FACILITIES
15%
85%
NET WAGERED $1,654,016.47
Intrastate
Interstate
0
5
10
15
20
25
Thousands
TOTAL COMMISSIONS AND OTHERS
Intrastate
Interstate -5-
Grand
On-Track
OTW
On-Track
OTW
On-Track
OTW
On-Track
OTW
On-Track
OTW
On-Track
OTW
Total
Win, Place, Show
$282,414.00
$0.00
$112,448.00
$0.00
$10,567.00
$0.00
$34,899.00
$0.00
$7,031.00
$0.00
$447,359.00
$0.00
$447,359.00
Daily Double
4,055.00
0.00
7,761.00
0.00
959.00
0.00
2,089.00
0.00
1,861.00
0.00
16,725.00
0.00
16,725.00
Exacta
89,370.00
0.00
104,069.00
0.00
8,453.00
0.00
33,189.00
0.00
5,484.00
0.00
240,565.00
0.00
240,565.00
Quinella
31,534.00
0.00
1,199.80
0.00
1,152.00
0.00
158.00
0.00
737.00
0.00
34,780.80
0.00
34,780.80
Trifecta
78,115.00
0.00
93,694.00
0.00
7,623.00
0.00
28,152.00
0.00
4,485.00
0.00
212,069.00
0.00
212,069.00
Pick Three
1,529.00
0.00
11,447.00
0.00
894.00
0.00
3,333.50
0.00
1,977.00
0.00
19,180.50
0.00
19,180.50
Pick Four
723.00
0.00
15,546.50
0.00
393.00
0.00
4,595.00
0.00
967.00
0.00
22,224.50
0.00
22,224.50
Pick Five
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Pick Six
0.00
0.00
5,043.00
0.00
6.00
0.00
1,988.00
0.00
0.00
0.00
7,037.00
0.00
7,037.00
Other Multiple Pick
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Twin Trifecta
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Superfecta
63,480.00
0.00
65,633.60
0.00
6,961.20
0.00
18,701.60
0.00
5,964.20
0.00
160,740.60
0.00
160,740.60
NET WAGERED
$551,220.00
$0.00
$416,841.90
$0.00
$37,008.20
$0.00
$127,105.10
$0.00
$28,506.20
$0.00
$1,160,681.40
$0.00
$1,160,681.40
-6-
Simulcast Days
Live Days
SEPTEMBER 9, 2011 THROUGH NOVEMBER 12, 2011
OKLAHOMA HORSE RACING COMMISSION
STATISTICAL REPORT OF OPERATIONS
WILL ROGERS DOWNS - MIXED BREED RACE MEETING
NET WAGERED BY POOL
Simulcast Races
Intrastate
Total
Live Races
Simulcast Races
Intrastate
0
25
50
75
100
125
150
175
200
225
250
275
300
Win, Place, Show
Daily Double
Exacta
Quinella
Trifecta
Pick Three
Pick Four
Pick Five
Pick Six
Other Multiple Pick
Twin Trifecta
Superfecta
Thousands
NET WAGERED BY POOL
Live Days:Live On-Track
Live Days:Simulcast On-Track
Live Days:Intrastate On-Track
Simulcast Days:Simulcast On-Track
Simulcast Days:Intrastate On-Track Total
Total
Live
Simulcast
Simulcast
Live
Simulcast
Grand
Races
Races
Days
Races
Races
Total
Thoroughbred
$0.00
$387,010.40
$129,151.40
$0.00
$516,161.80
$516,161.80
Quarter Horse
464,582.08
31,282.40
10,075.40
464,582.08
41,357.80
505,939.88
Paint/Appaloosa
86,637.92
0.00
0.00
86,637.92
0.00
86,637.92
Mixed
0.00
29,348.50
10,711.40
0.00
40,059.90
40,059.90
Steeplechase/Harness
0.00
6,208.80
5,673.10
0.00
11,881.90
11,881.90
OTW (See Note 2)
0.00
0.00
0.00
0.00
0.00
0.00
NET WAGERED
$551,220.00
$453,850.10
$155,611.30
$551,220.00
$609,461.40
$1,160,681.40
Live Days
OKLAHOMA HORSE RACING COMMISSION
STATISTICAL REPORT OF OPERATIONS
WILL ROGERS DOWNS - MIXED BREED RACE MEETING
NET WAGERED BY BREED
SEPTEMBER 9, 2011 THROUGH NOVEMBER 12, 2011
0
50
100
150
200
250
300
350
400
450
500
Thousands
NET WAGERED BY BREED
Live Days/Live Races
Live Days/Simulcast Races
Simulcast Days -7-
Total
Total
Live
Simulcast
Simulcast
Live
Simulcast
Grand
Races
Races
Days
Races
Races
Total
Thoroughbred
0
4,388
3,065
0
7,453
7,453
Quarter Horse
276
425
319
276
744
1,020
Paint/Appaloosa
60
0
0
60
0
60
Mixed
0
733
472
0
1,205
1,205
Steeplechase/Harness
0
830
1,048
0
1,878
1,878
OTW (See Note 2)
0
0
0
0
0
0
TOTAL RACES
336
6,376
4,904
336
11,280
11,616
SEPTEMBER 9, 2011 THROUGH NOVEMBER 12, 2011
Live Days
OKLAHOMA HORSE RACING COMMISSION
STATISTICAL REPORT OF OPERATIONS
WILL ROGERS DOWNS - MIXED BREED RACE MEETING
NUMBER OF RACES BY BREED
0.0
0.5
1.0
1.5
2.0
2.5
3.0
3.5
4.0
4.5
5.0
Thousands
NUMBER OF RACES BY BREED
Live Days/Live Races
Live Days/Simulcast Races
Simulcast Days -8-
Live
Simulcast
Days
Days
Race Meeting
(See Note 5 )
(See Note 5)
Totals/Averages
Net Wagered
$1,005,070.10
$155,611.30
$1,160,681.40
Number of Race Days
28
37
65
Average Daily Handle
35,895.36
4,205.71
17,856.64
Average Daily Wagered
Per Capita
n/a
n/a
n/a
LIVE RACES
Average Wagered Per Race:
Thoroughbred
0.00
0.00
0.00
Quarter Horse
1,683.27
0.00
1,683.27
Paint/Appaloosa
1,443.97
0.00
1,443.97
Mixed
0.00
0.00
0.00
Steeplechase/Harness
0.00
0.00
0.00
OTW
0.00
0.00
0.00
Average Races Per Day
Thoroughbred
0.00
0.00
0.00
Quarter Horse
9.86
0.00
9.86
Paint/Appaloosa
2.14
0.00
2.14
Mixed
0.00
0.00
0.00
Steeplechase/Harness
0.00
0.00
0.00
OTW
0.00
0.00
0.00
SIMULCAST RACES
Average Wagered Per Race:
Thoroughbred
88.20
42.14
69.26
Quarter Horse
73.61
31.58
55.59
Paint/Appaloosa
0.00
0.00
0.00
Mixed
40.04
22.69
33.24
Steeplechase/Harness
7.48
5.41
6.33
OTW
0.00
0.00
0.00
Average Races Per Day
Thoroughbred
156.71
82.84
114.66
Quarter Horse
15.18
8.62
11.45
Paint/Appaloosa
0.00
0.00
0.00
Mixed
26.18
12.76
18.54
Steeplechase/Harness
29.64
28.32
28.89
OTW
0.00
0.00
0.00
Federal Income Tax Withheld
$0
$0
$0
State Income Tax Withheld
$0
$0
$0
SEPTEMBER 9, 2011 THROUGH NOVEMBER 12, 2011
OKLAHOMA HORSE RACING COMMISSION
STATISTICAL REPORT OF OPERATIONS
WILL ROGERS DOWNS - MIXED BREED RACE MEETING
OTHER STATISTICAL INFORMATION
-9-
2010 to 2011
2009 to 2010
2011
2010
2009
Increase
%
increase
%
(Decrease)
Change
(Decrease)
Change
NET WAGERED
$1,160,681.40
$1,081,767.91
$2,379,211.80
$78,913.49
7.29%
($1,297,443.89)
-54.53%
COMMISSIONS:
Licensee
128,044.16
107,072.85
320,996.32
20,971.31
19.59%
(213,923.47)
-66.64%
Purses
101,686.26
86,382.92
251,738.81
15,303.34
17.72%
(165,355.89)
-65.69%
Host Track
28,953.67
29,057.19
63,949.82
(103.52)
-0.36%
(34,892.63)
-54.56%
State Tax
27,527.27
23,617.80
66,967.09
3,909.47
16.55%
(43,349.29)
-64.73%
County Tax (See Note 4)
0.00
0.00
0.00
0.00
0.00%
0.00
0.00%
City Tax (See Note 4)
0.00
0.00
0.00
0.00
0.00%
0.00
0.00%
State Auditor
543.95
548.95
1,214.98
(5.00)
-0.91%
(666.03)
-54.82%
Breeding Development Fund
Special Account
2,340.43
1,754.82
6,551.45
585.61
33.37%
(4,796.63)
-73.21%
OTHERS:
Breakage
6,874.99
6,304.05
16,631.70
570.94
9.06%
(10,327.65)
-62.10%
Unclaimed Tickets
0.00
0.00
0.00
0.00
0.00%
0.00
0.00%
TOTAL COMMISSIONS AND
OTHERS
$295,970.73
$254,738.58
$728,050.17
$41,232.15
16.19%
($473,311.59)
-65.01%
TOTAL COMMISSIONS
RECEIVED FROM GUEST
FACILITIES
$50,833.75
$29,553.60
$231,836.05
$21,280.15
72.01%
($202,282.45)
-87.25%
NET PAID TO THE PUBLIC
$915,544.42
$856,582.93
$1,882,997.68
$58,961.49
6.88%
($1,026,414.75)
-54.51%
SEPTEMBER 9, 2011 THROUGH NOVEMBER 12, 2011
OKLAHOMA HORSE RACING COMMISSION
STATISTICAL REPORT OF OPERATIONS
WILL ROGERS DOWNS - MIXED BREED RACE MEETING
PRIOR YEAR COMPARISON - DISTRIBUTION SUMMARY OF NET WAGERED
25%
23%
52%
PRIOR YEAR COMPARISON OF NET WAGERED
2011
2010
2009 -10-
2010 to 2011
2009 to 2010
2011
2010
2009
Increase
%
increase
%
(Decrease)
Change
(Decrease)
Change
Win, Place, Show
$447,359.00
$446,181.00
$1,021,788.00
$1,178.00
0.26%
($575,607)
-56.33%
Daily Double
16,725.00
15,915.00
33,758.00
810.00
5.09%
(17,843.00)
-52.86%
Exacta
240,565.00
214,516.00
507,216.00
26,049.00
12.14%
(292,700.00)
-57.71%
Quinella
34,780.80
38,153.50
65,073.00
(3,372.70)
-8.84%
(26,919.50)
-41.37%
Trifecta
212,069.00
188,757.00
470,795.40
23,312.00
12.35%
(282,038.40)
-59.91%
Pick Three
19,180.50
21,932.51
27,770.00
(2,752.01)
-12.55%
(5,837.49)
-21.02%
Pick Four
22,224.50
19,836.30
28,113.00
2,388.20
12.04%
(8,276.70)
-29.44%
Pick Five
0.00
0.00
0.00
0.00
0.00%
0.00
0.00%
Pick Six
7,037.00
5,789.00
3,348.00
1,248.00
21.56%
2,441.00
72.91%
Other Multiple Pick
0.00
0.00
1,182.00
0.00
0.00%
(1,182.00)
-100.00%
Twin Trifecta
0.00
0.00
39.20
0.00
0.00%
(39.20)
-100.00%
Superfecta
160,740.60
130,687.60
220,129.20
30,053.00
23.00%
(89,441.60)
-40.63%
NET WAGERED
1,160,681.40
1,081,767.91
2,379,211.80
78,913.49
7.29%
($1,297,443.89)
-54.53%
SEPTEMBER 9, 2011 THROUGH NOVEMBER 12, 2011
OKLAHOMA HORSE RACING COMMISSION
STATISTICAL REPORT OF OPERATIONS
WILL ROGERS DOWNS - MIXED BREED RACE MEETING
PRIOR YEAR COMPARISON - NET WAGERED BY POOL
0
200
400
600
800
1,000
1,200
1,400
Thousands
PRIOR YEAR COMPARISON OF NET WAGERED BY POOL
2011
2010
2009 -11-
2010 to 2011
2009 to 2010
2011
2010
2009
Increase
%
increase
%
(Decrease)
Change
(Decrease)
Change
Thoroughbred
$516,161.80
$512,041.80
$1,851,330.85
$4,120.00
0.80%
($1,339,289.05)
-72.34%
Quarter Horse
505,939.88
422,096.97
284,416.50
83,842.91
19.86%
137,680.47
48.41%
Paint/Appaloosa
86,637.92
87,478.34
68,037.55
(840.42)
-0.96%
19440.79
28.57%
Mixed
40,059.90
42,750.50
149,957.50
(2,690.60)
-6.29%
(107,207.00)
-71.49%
Steeplechase/Harness
11,881.90
17,400.30
25,469.40
(5,518.40)
-31.71%
(8,069.10)
-31.68%
OTW (See Note 2)
0.00
0.00
0.00
0.00
0.00%
0.00
0.00%
NET WAGERED
$1,160,681.40
$1,081,767.91
$2,379,211.80
$78,913.49
7.29%
($1,297,443.89)
-54.53%
SEPTEMBER 9, 2011 THROUGH NOVEMBER 12, 2011
OKLAHOMA HORSE RACING COMMISSION
STATISTICAL REPORT OF OPERATIONS
WILL ROGERS DOWNS - MIXED BREED RACE MEETING
PRIOR YEAR COMPARISON - NET WAGERED BY BREED
0.0
0.5
1.0
1.5
2.0
2.5
Millions
PRIOR YEAR COMPARISON - NET WAGERED BY BREED
2011
2010
2009 -12-
2010 to 2011
2009 to 2010
2011
2010
2009
Increase
%
increase
%
(Decrease)
Change
(Decrease)
Change
Thoroughbred
7,453
6,612
8,631
841
12.72%
(2,019)
-23.39%
Quarter Horse
1,020
908
448
112
12.33%
460
102.68%
Paint/Appaloosa
60
60
41
0
0.00%
19
46.34%
Mixed
1,205
1,068
967
137
12.83%
101
10.44%
Steeplechase/Harness
1,878
2,015
1,406
(137)
-6.80%
609
43.31%
OTW (See Note 2)
0
0
0
0
0.00%
0
0.00%
TOTAL RACES
11,616
10,663
11,493
953
8.94%
(830)
-7.22%
SEPTEMBER 9, 2011 THROUGH NOVEMBER 12, 2011
OKLAHOMA HORSE RACING COMMISSION
STATISTICAL REPORT OF OPERATIONS
WILL ROGERS DOWNS - MIXED BREED RACE MEETING
PRIOR YEAR COMPARISON - NUMBER OF RACES BY BREED
0.0
2.0
4.0
6.0
8.0
10.0
Thousands
PRIOR YEAR COMPARISON - RACES BY BREED
2011
2010
2009 -13-
2009 to 2010
2008 to 2009
2010
2009
2008
Increase
%
increase
%
(Decrease)
Change
(Decrease)
Change
Net Wagered
$1,160,681.40
$1,081,767.91
$2,379,211.80
$78,913.49
7.29%
($1,297,443.89)
-54.53%
Number of Race Days
65
60
88
5
8.33%
(28)
-31.82%
Number of Live Days
28
28
43
0
0.00%
(15)
-34.88%
Average Daily Handle
$17,856.64
$18,029.47
$27,036.50
($172.83)
-0.96%
($9,007.03)
-33.31%
Average Daily Wagered
Per Capita
n/a
n/a
n/a
n/a
n/a
n/a
n/a
LIVE RACES
Average Wagered Per Race:
Thoroughbred
0.00
0.00
2,252.85
0.00
0.00%
(2,252.85)
-100.00%
Quarter Horse
1,683.27
1,440.88
2,094.31
242.39
16.82%
(653.43)
-31.20%
Paint/Appaloosa
1,443.97
1,457.97
1,659.45
(14.00)
-0.96%
(201.48)
-12.14%
Mixed
0.00
0.00
0.00
0.00
0.00%
0.00
0.00%
Steeplechase/Harness
0.00
0.00
0.00
0.00
0.00%
0.00
0.00%
OTW
0.00
0.00
0.00
0.00
0.00%
0.00
0.00%
Average Races Per Day
Thoroughbred
0.00
0.00
7.95
0.00
0.00%
(7.95)
-100.00%
Quarter Horse
9.86
9.43
2.65
0.43
4.53%
6.78
255.85%
Paint/Appaloosa
2.14
2.14
0.95
0.00
0.13%
1.19
125.26%
Mixed
0.00
0.00
0.00
0.00
0.00%
0.00
0.00%
Steeplechase/Harness
0.00
0.00
0.00
0.00
0.00%
0.00
0.00%
OTW
0.00
0.00
0.00
0.00
0.00%
0.00
0.00%
SIMULCAST RACES
Average Wagered Per Race:
Thoroughbred
69.26
77.44
130.40
(8.18)
-10.57%
(52.96)
-40.61%
Quarter Horse
55.59
64.76
136.72
(9.17)
-14.16%
(71.96)
-52.63%
Paint/Appaloosa
0.00
0.00
0.00
0.00
0.00%
0.00
0.00%
Mixed
33.24
40.03
155.07
(6.79)
-16.95%
(115.04)
-74.19%
Steeplechase/Harness
0.00
0.00
0.00
0.00
0.00%
0.00
0.00%
OTW
0.00
0.00
0.00
0.00
0.00%
0.00
0.00%
Average Races Per Day
Thoroughbred
114.66
110.20
94.19
4.46
4.05%
16.01
17.00%
Quarter Horse
11.45
10.73
3.80
0.72
6.67%
6.93
182.37%
Paint/Appaloosa
0.00
0.00
0.00
0.00
0.00%
0.00
0.00%
Mixed
18.54
17.80
10.99
0.74
4.15%
6.81
61.97%
Steeplechase/Harness
28.89
33.58
15.98
(4.69)
-13.96%
17.60
110.14%
OTW
0.00
0.00
0.00
0.00
0.00%
0.00
0.00%
Federal Income Tax Withheld
$0.00
$0.00
$11,669.00
$0.00
0.00%
($11,669.00)
-100.00%
State Income Tax Withheld
$0.00
$0.00
$1,865.00
$0.00
0.00%
($1,865.00)
-100.00%
SEPTEMBER 9, 2011 THROUGH NOVEMBER 12, 2011
OKLAHOMA HORSE RACING COMMISSION
STATISTICAL REPORT OF OPERATIONS
WILL ROGERS DOWNS - MIXED BREED RACE MEETING
PRIOR YEAR COMPARISON - STATISTICAL INFORMATION
-14-
-15-
ENDNOTES
NOTE 1
Handle for guest facilities are not considered a part of the total net wagered. Intrastate guest commissions are also reported as a Host payment from another in-state racing facility.
NOTE 2
Wagers and number of races placed at OTW sites are not available by breed at this time.
NOTE 3
2011 unclaimed tickets will be reported in the year-end report for all tracks.
NOTE 4
City and County tax amounts represent both live and simulcast races.
NOTE 5
Race day number totals, net wagered and attendance is a compilation of on-track and OTW amounts. Therefore, care must be taken when interpreting and analyzing averages.
APPENDIX
(TERMS, HEADINGS, AND TITLES)
-16-
APPALOOSA HORSE RACING The form of horse racing in which each participating horse is an Appaloosa registered with the Appaloosa Horse Club or any successor organization and mounted by a Jockey.
ARABIAN HORSE RACING The form of horse racing in which each participating horse is an Arabian registered with the Arabian Horse Club Registry of America and approved by the Arabian Horse Racing Association of America or any successor organization, mounted by a Jockey, and engaged in races on the flat over a distance of not less then one-quarter (1/4) mile or more than four (4) miles.
ATTENDANCE Number of people at licensed Oklahoma wagering sites as reported by individual associations or fairs.
BREEDING DEVELOPMENT FUND SPECIAL ACCOUNT (B.D.F.S.A.) All monies received by the Commission for deposit in the fund as revenue received from commissions on exotic wagering as determined by Oklahoma Statutes.
BREAKAGE The odd cents by which the amount payable on each dollar wagered exceeds a multiple of ten cents.
COMMISSIONS Takeout or monies withheld from pari-mutuel wagering as prescribed by Oklahoma Statutes.
EXOTIC POOLS Means the total wagers under the pari-mutuel system on the finishing position of two or more horses on one race or on the finishing position on one or more horses for two or more races.
GUEST FACILITY An association authorized by the Commission to offer, sell, cash, redeem, or exchange pari-mutuel tickets on races being run at a host association.
HOST TRACK An association conducting a licensed pari-mutuel meeting from which authorized contests or entire performances are simulcast.
INTERSTATE Refers to between states, i.e. Wagering conducted by a betting system outside the State of Oklahoma on the results of one or more races running at an Oklahoma host association. APPENDIX
(TERMS, HEADINGS, AND TITLES)
-17-
INTRASTATE Refers to within the State, i.e. the exchange of live racing programs between any Oklahoma racing associations for the purpose of wagering.
LICENSEE A pari-mutuel organization granted a license by the Oklahoma Horse Racing Commission to conduct pari-mutuel racing.
LOCAL TAX (CITY/COUNTY) Additional takeout designated for distribution to local municipalities. Local municipalities receive a distribution of total monies wagered at an off-track wagering facility as designated by law.
NET PAID TO PUBLIC Winnings from pari-mutuel wagers returned to the public.
NET WAGERED The Net Wagered column includes all common pool wagering accepted by Oklahoma organizational licenses on live and simulcast races.
OFF-TRACK WAGERING (OTW) Any organization licensee shall file with the Oklahoma Horse Racing Commission its plan to conduct pari-mutuel wagering at a facility or facilities located outside the organization licensee’s racing enclosure.
OKLAHOMA BRED PROGRAM An accredited Oklahoma-Bred horse shall mean an Arabian, Appaloosa, Quarter, Paint, Pinto, Thoroughbred, and any other breed not otherwise specified in the Act, and which meets certain requirements.
ON-TRACK Refers to activity at the host track facility.
PAINT HORSE RACING The form of horse racing in which each participating horse is a Paint horse registered with the American Paint Horse Association or any successor organization and mounted by a Jockey.
PARI-MUTUEL A form of wagering on the outcome of horse races whereby wagers are placed into wagering pools; win, place, show, or other pools designating the finishing position of two or more horses in a race or races. When the outcome of the race or races has been declared official, wagers comprising each pool are distributed as winnings less the amounts retained as takeout: licensee, purses, host, etc.
APPENDIX
(TERMS, HEADINGS, AND TITLES)
-18-
PARI-MUTUEL SYSTEM OF WAGERING Wagering on the outcome of horse races, in which those who wager, purchase tickets of various denominations on a horse or horses.
PARI-MUTUEL TAX Tax portion of monies wagered retained by the State of Oklahoma from pari-mutuel wagering.
PER CAPITA Per capita, total wagers divided by total attendance.
PINTO HORSE RACING The form of horse racing in which each participating horse is a Pinto horse registered with the Pinto Horse Association of American, Inc., or any successor organization and mounted by a Jockey.
PURSES Is a portion of the takeout retained by horsemen from pari-mutuel wagering as determined by Oklahoma Statutes.
QUARTER HORSE RACING The form of horse racing in which each participating horse is a Quarter Horse registered with the American Quarter Horse Association or any successor organization, mounted by a Jockey, and engaged in a race on the flat.
RACE DAY A day during which horse races are conducted.
RACE MEETING The entire period of time not to exceed twenty (20) calendar days separating any race days for which an organization license has been granted to a person by the Commission to hold horse racing where a pari-mutuel system of wagering is conducted.
APPENDIX
(TERMS, HEADINGS, AND TITLES)
-19-
SIMULCAST Means audio-visual transmission of a race meeting to off-track betting systems for the purpose of accepting wagers on the results of horse racing events. May include the transmission of pari-mutuel wagering odds, amounts wagered and the payoffs of such events, and other horse racing programming relating to the racehorses or participants.
SIMULCAST DAYS Days when the organization licensee is not conducting live racing, the licensee may accept wagers on the results of not more than six out-of-state full racing programs.
STATE AUDITOR FEE The State Auditor and Inspector receives one-tenth of one percent (1/10th of 1%) of total monies wagered at the racing enclosure on out-of-state simulcast races as well as OTW facilities on all races.
THOROUGHBRED HORSE RACING The form of horse racing in which each participating horse is a Thoroughbred horse registered with The Jockey Club or any successor organization, mounted by a Jockey, and engaged in races on the flat.
UNCLAIMED TICKETS Tickets must be cashed within sixty (60) days after their purchase. Any unclaimed proceeds will be deposited into the Oklahoma Breeding Development Fund Special Account on a calendar quarterly basis.
WIN, PLACE, SHOW (WPS) The total wagers under the pari-mutuel system on any horse in a particular race to finish first, second, or third. OFFICE OF THE STATE AUDITOR AND INSPECTOR
2300 N. LINCOLN BOULEVARD, ROOM 100
OKLAHOMA CITY, OK 73105-4896
WWW.SAI.OK.GOV
Object Description
| Okla State Agency |
Auditor and Inspector, Oklahoma State |
| Title | Oklahoma Horse Racing Commission statistical report of operations, Will Rogers Downs-mixed race meeting |
| Alternative title | Will Rogers Downs mixed breed race meeting |
| Authors |
Oklahoma. Office of the Auditor and Inspector. Oklahoma Horse Racing Commission. |
| Publisher | Office of the Auditor and Inspector |
| Publication Date | 2006; 2007; 2008; 2009; 2010 |
| Publication type |
Audit Financial Report Statistics |
| Serial holdings | Electronic holdings begin with 2006 |
| Subject | Horse racing--Oklahoma--Statistics--Periodicals. |
| Purpose | "Statistical data compiled for this report is presented as a summary of wagers (handle), distribution of fees, commissions, and purses for each race meeting by association or fair." |
| Notes | Horse racing audit |
| OkDocs Class# | A3706 H817wrd/mb/sro |
| Digital Format | PDF, Adobe Reader required |
| ODL electronic copy | Downloaded from agency website: http://csd.sai.state.ok.us/Search%20Reports/AuditSearch.shtml |
| Rights and Permissions | This Oklahoma state government publication is provided for educational purposes under U.S. copyright law. Other usage requires permission of copyright holders. |
| Language | English |
| Date created | 2012-08-02 |
| Date modified | 2012-08-02 |
Description
| Title | Will Rogers Down Mixed Breed 2011 |
| OkDocs Class# | A3706 H817wrd/mb/sro 9-11/2011 |
| Digital Format | PDF, Adobe Reader required |
| ODL electronic copy | Downloaded from agency website: http://www.sai.ok.gov/Search%20Reports/database/WillRogersMix12FINAL.pdf |
| Rights and Permissions | This Oklahoma state government publication is provided for educational purposes under U.S. copyright law. Other usage requires permission of copyright holders. |
| Language | English |
| Full text | HORSE RACING AUDIT Will Rogers Downs - Mixed Breed Race Meeting September 9, 2011 through November 12, 2011 Oklahoma State Auditor & Inspector Gary A. Jones, CPA, CFE Independently serving the citizens of Oklahoma by promoting the accountability and fiscal integrity of governmental funds.This publication, issued by the Oklahoma State Auditor and Inspector’s Office as authorized by 74O.S. §212, has not been printed, but is available on the agency’s website (www.sai.ok.gov) and in the Oklahoma Department of Libraries Publications Clearinghouse Digital Collection, pursuant to 74 O.S. § 3105.B. OKLAHOMA HORSE RACING COMMISSION STATISTICAL REPORT OF OPERATIONS WILL ROGERS DOWNS – MIXED BREED RACE MEETING SEPTEMBER 9, 2011 THROUGH NOVEMBER 12, 2011 December 15, 2011 TO THE MEMBERS OF THE OKLAHOMA HORSE RACING COMMISSION Transmitted herewith is the Statistical Report of Operations for Will Rogers Downs – Mixed Breed Race Meeting September 9, 2011 through November 12, 2011. The goal of the State Auditor and Inspector is to promote accountability and fiscal integrity in the state and local government. Maintaining our independence as we provide this service to the taxpayers of Oklahoma is of the utmost importance. We wish to take this opportunity to express our appreciation for the assistance and cooperation extended to our office during our engagement. Sincerely, GARY A. JONES, CPA, CPE OKLAHOMA STATE AUDITOR & INSPECTOR -i- OKLAHOMA HORSE RACING COMMISSION STATISTICAL REPORT OF OPERATIONS REMINGTON PARK – THOROUGHBRED RACE MEETING SEPTEMBER 9, 2011 THROUGH NOVEMBER 12, 2011 TABLE OF CONTENTS PAGE STATE AUDITOR AND INSPECTOR LETTER ...................................................................................... ii INTRODUCTORY COMMENTS ......................................................................................................... iii DISTRIBUTION SUMMARY OF NET WAGERED .................................................................................. 2 DISTRIBUTION SUMMARY OF NET WAGERED - LIVE DAYS ............................................................... 3 DISTRIBUTION SUMMARY OF NET WAGERED - SIMULCAST DAYS ..................................................... 4 DISTRIBUTION SUMMARY OF NET WAGERED - GUEST FACILITIES .................................................... 5 NET WAGERED BY POOL............................................................................................................... 6 NET WAGERED BY BREED ............................................................................................................. 7 NUMBER OF RACES BY BREED ...................................................................................................... 8 OTHER STATISTICAL INFORMATION................................................................................................ 9 PRIOR YEAR COMPARISON OF DISTRIBUTION SUMMARY OF NET WAGERED .................................. 10 PRIOR YEAR COMPARISON OF NET WAGERED BY POOL ............................................................... 11 PRIOR YEAR COMPARISON OF NET WAGERED BY BREED ............................................................. 12 PRIOR YEAR COMPARISON OF NUMBER OF RACES BY BREED ...................................................... 13 PRIOR YEAR COMPARISON OF OTHER STATISTICAL INFORMATION ................................................ 14 ENDNOTES ................................................................................................................................ 15 APPENDIX ................................................................................................................................. 16 TO THE MEMBERS OF THE OKLAHOMA HORSE RACING COMMISSION We compiled the information presented in this report from the statistical data obtained from the American Tote Company located at Will Rogers Downs for the Mixed Breed Race Meeting for September 9, 2011 through November 12, 2011. We were not engaged to perform an audit in accordance with generally accepted auditing standards, the objective of which would be the expression of an opinion on specified elements or accounts. Accordingly, we do not express such an opinion. This report relates only to the procedures specified above and does not extend to any financial statements of the racetracks taken as a whole. In planning and performing these procedures, we considered the internal control structure of the pari-mutuel departments; however, our procedures were substantially less in scope than the procedures we would have applied if we had been engaged to express an opinion on the internal control. Accordingly, we do not express an opinion on their internal control structure. Sincerely, GARY A. JONES, CPA, CFE OKLAHOMA STATE AUDITOR & INSPECTOR December 15, 2011 INTRODUCTORY COMMENTS Statistical data and information contained herein are for presentation purposes only. Summations may differ due to rounding. Statistical data compiled for this report is presented as a summary of wagers (handle), distribution of fees, commissions, and purses for each race meeting by association or fair. This compilation of statistical data does not purport to replace any association or independent auditor’s end-of-meet conclusions. Data contained in this report was compiled from the American Tote Company located at Will Rogers Downs. Reference notes behind titles (See Note) indicate clarifying data in the Endnotes of this report. A glossary of report terms, titles, and headings can be found in the Appendix. iii Guest Live Simulcast Facilities Grand Days Days Total (See Note 1) Total NET WAGERED $1,005,070.10 $155,611.30 $1,160,681.40 $1,654,016.47 $2,814,697.87 COMMISSIONS: Licensee 89,203.40 12,123.11 101,326.51 26,717.65 128,044.16 Purses 70,752.92 11,605.26 82,358.18 19,328.08 101,686.26 Host Track 22,831.34 6,122.33 28,953.67 0.00 28,953.67 State Tax 20,430.13 3,112.23 23,542.36 3,984.91 27,527.27 County Tax (See Note 4) 0.00 0.00 0.00 0.00 0.00 City Tax (See Note 4) 0.00 0.00 0.00 0.00 0.00 State Auditor 416.84 127.11 543.95 0.00 543.95 Breeding Development Fund Special Account (B.D.F.S.A.) 1,450.62 86.70 1,537.32 803.11 2,340.43 OTHERS: Breakage 6,253.95 621.04 6,874.99 0.00 6,874.99 Unclaimed Tickets (See Note 3) 0.00 0.00 0.00 0.00 0.00 TOTAL COMMISSIONS AND OTHERS: $211,339.20 $33,797.78 $245,136.98 $50,833.75 $295,970.73 NET PAID TO THE PUBLIC $793,730.90 $121,813.52 $915,544.42 SEPTEMBER 9, 2011 THROUGH NOVEMBER 12, 2011 OKLAHOMA HORSE RACING COMMISSION STATISTICAL REPORT OF OPERATIONS WILL ROGERS DOWNS - MIXED BREED RACE MEETING DISTRIBUTION SUMMARY OF NET WAGERED 87% 13% NET WAGERED $1,160,681.40 Live Race Days Simulcast Race Days 0 25 50 75 100 Thousands TOTAL COMMISSIONS AND OTHERS Live Race Days Simulcast Race Days -2- Grand On-Track OTW On-Track OTW On-Track OTW Total NET WAGERED $551,220.00 $0.00 $416,841.90 $0.00 $37,008.20 $0.00 $1,005,070.10 COMMISSIONS: Licensee 58,635.01 0.00 27,334.68 0.00 3,233.71 0.00 89,203.40 Purses 40,618.29 0.00 27,751.50 0.00 2,383.13 0.00 70,752.92 Host Track 0.00 0.00 21,351.02 0.00 1,480.32 0.00 22,831.34 State Tax 11,024.40 0.00 8,665.58 0.00 740.15 0.00 20,430.13 County Tax 0.00 0.00 0.00 0.00 0.00 0.00 0.00 City Tax 0.00 0.00 0.00 0.00 0.00 0.00 0.00 State Auditor 0.00 0.00 416.84 0.00 0.00 0.00 416.84 Breeding Development Fund Special Account (B.D.F.S.A.) 1,344.04 0.00 0.00 0.00 106.58 0.00 1,450.62 OTHERS: Breakage 4,471.95 0.00 1,612.23 0.00 169.77 0.00 6,253.95 Unclaimed Tickets 0.00 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL COMMISSIONS AND OTHERS: $116,093.69 $0.00 $87,131.85 $0.00 $8,113.66 $0.00 $211,339.20 NET PAID TO THE PUBLIC $435,126.31 $0.00 $329,710.05 $0.00 $28,894.54 $0.00 $793,730.90 Live Days OKLAHOMA HORSE RACING COMMISSION STATISTICAL REPORT OF OPERATIONS WILL ROGERS DOWNS - MIXED BREED RACE MEETING DISTRIBUTION SUMMARY OF NET WAGERED-LIVE DAYS SEPTEMBER 9, 2011 THROUGH NOVEMBER 12, 2011 Live Simulcast Intrastate 55% 41% 4% NET WAGERED $1,005,070.10 Live On-Track Simulcast On-Track Intrastate On-Track 0 10 20 30 40 50 60 Thousands TOTAL COMMISSIONS AND OTHERS Live On-Track Simulcast On-Track Intrastate On-Track -3- Grand On-Track OTW On-Track OTW Total NET WAGERED $127,105.10 $0.00 $28,506.20 $0.00 $155,611.30 COMMISSIONS: Licensee 9,595.85 0.00 2,527.26 0.00 12,123.11 Purses 9,723.00 0.00 1,882.26 0.00 11,605.26 Host Track 4,982.07 0.00 1,140.26 0.00 6,122.33 State Tax 2,542.10 0.00 570.13 0.00 3,112.23 County Tax 0.00 0.00 0.00 0.00 0.00 City Tax 0.00 0.00 0.00 0.00 0.00 State Auditor 127.11 0.00 0.00 0.00 127.11 Breeding Development Fund Special Account (B.D.F.S.A.) 0.00 0.00 86.70 0.00 86.70 OTHERS: Breakage 517.19 0.00 103.85 0.00 621.04 Unclaimed Tickets 0.00 0.00 0.00 0.00 0.00 TOTAL COMMISSIONS AND OTHERS: $27,487.32 $0.00 $6,310.46 $0.00 $33,797.78 NET PAID TO THE PUBLIC $99,617.78 $0.00 $22,195.74 $0.00 $121,813.52 Simulcast Days Simulcast Intrastate SEPTEMBER 9, 2011 THROUGH NOVEMBER 12, 2011 OKLAHOMA HORSE RACING COMMISSION STATISTICAL REPORT OF OPERATIONS WILL ROGERS DOWNS - MIXED BREED RACE MEETING DISTRIBUTION SUMMARY OF NET WAGERED-SIMULCAST DAYS 82% 18% NET WAGERED $155,611.30 On-Track On-Track Intrastate 0 2 4 6 8 10 Thousands TOTAL COMMISSIONS AND OTHERS On-Track On-Track Intrastate -4- Grand Intrastate Interstate Total NET WAGERED $254,411.50 $1,399,604.97 $1,654,016.47 COMMISSIONS: Licensee 5,008.08 21,709.57 26,717.65 Purses 3,674.57 15,653.51 19,328.08 Host Track 0.00 0.00 0.00 State Tax 0.00 3,984.91 3,984.91 County Tax 0.00 0.00 0.00 City Tax 0.00 0.00 0.00 State Auditor 0.00 0.00 0.00 Breeding Development Fund Special Account (B.D.F.S.A.) 164.74 638.37 803.11 OTHERS: Breakage 0.00 0.00 0.00 Unclaimed Tickets 0.00 0.00 0.00 TOTAL COMMISSIONS AND OTHERS: $8,847.39 $41,986.36 $50,833.75 Guest Facilities (See Note 1) SEPTEMBER 9, 2011 THROUGH NOVEMBER 12, 2011 OKLAHOMA HORSE RACING COMMISSION STATISTICAL REPORT OF OPERATIONS WILL ROGERS DOWNS - MIXED BREED RACE MEETING DISTRIBUTION SUMMARY OF NET WAGERED-GUEST FACILITIES 15% 85% NET WAGERED $1,654,016.47 Intrastate Interstate 0 5 10 15 20 25 Thousands TOTAL COMMISSIONS AND OTHERS Intrastate Interstate -5- Grand On-Track OTW On-Track OTW On-Track OTW On-Track OTW On-Track OTW On-Track OTW Total Win, Place, Show $282,414.00 $0.00 $112,448.00 $0.00 $10,567.00 $0.00 $34,899.00 $0.00 $7,031.00 $0.00 $447,359.00 $0.00 $447,359.00 Daily Double 4,055.00 0.00 7,761.00 0.00 959.00 0.00 2,089.00 0.00 1,861.00 0.00 16,725.00 0.00 16,725.00 Exacta 89,370.00 0.00 104,069.00 0.00 8,453.00 0.00 33,189.00 0.00 5,484.00 0.00 240,565.00 0.00 240,565.00 Quinella 31,534.00 0.00 1,199.80 0.00 1,152.00 0.00 158.00 0.00 737.00 0.00 34,780.80 0.00 34,780.80 Trifecta 78,115.00 0.00 93,694.00 0.00 7,623.00 0.00 28,152.00 0.00 4,485.00 0.00 212,069.00 0.00 212,069.00 Pick Three 1,529.00 0.00 11,447.00 0.00 894.00 0.00 3,333.50 0.00 1,977.00 0.00 19,180.50 0.00 19,180.50 Pick Four 723.00 0.00 15,546.50 0.00 393.00 0.00 4,595.00 0.00 967.00 0.00 22,224.50 0.00 22,224.50 Pick Five 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Pick Six 0.00 0.00 5,043.00 0.00 6.00 0.00 1,988.00 0.00 0.00 0.00 7,037.00 0.00 7,037.00 Other Multiple Pick 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Twin Trifecta 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Superfecta 63,480.00 0.00 65,633.60 0.00 6,961.20 0.00 18,701.60 0.00 5,964.20 0.00 160,740.60 0.00 160,740.60 NET WAGERED $551,220.00 $0.00 $416,841.90 $0.00 $37,008.20 $0.00 $127,105.10 $0.00 $28,506.20 $0.00 $1,160,681.40 $0.00 $1,160,681.40 -6- Simulcast Days Live Days SEPTEMBER 9, 2011 THROUGH NOVEMBER 12, 2011 OKLAHOMA HORSE RACING COMMISSION STATISTICAL REPORT OF OPERATIONS WILL ROGERS DOWNS - MIXED BREED RACE MEETING NET WAGERED BY POOL Simulcast Races Intrastate Total Live Races Simulcast Races Intrastate 0 25 50 75 100 125 150 175 200 225 250 275 300 Win, Place, Show Daily Double Exacta Quinella Trifecta Pick Three Pick Four Pick Five Pick Six Other Multiple Pick Twin Trifecta Superfecta Thousands NET WAGERED BY POOL Live Days:Live On-Track Live Days:Simulcast On-Track Live Days:Intrastate On-Track Simulcast Days:Simulcast On-Track Simulcast Days:Intrastate On-Track Total Total Live Simulcast Simulcast Live Simulcast Grand Races Races Days Races Races Total Thoroughbred $0.00 $387,010.40 $129,151.40 $0.00 $516,161.80 $516,161.80 Quarter Horse 464,582.08 31,282.40 10,075.40 464,582.08 41,357.80 505,939.88 Paint/Appaloosa 86,637.92 0.00 0.00 86,637.92 0.00 86,637.92 Mixed 0.00 29,348.50 10,711.40 0.00 40,059.90 40,059.90 Steeplechase/Harness 0.00 6,208.80 5,673.10 0.00 11,881.90 11,881.90 OTW (See Note 2) 0.00 0.00 0.00 0.00 0.00 0.00 NET WAGERED $551,220.00 $453,850.10 $155,611.30 $551,220.00 $609,461.40 $1,160,681.40 Live Days OKLAHOMA HORSE RACING COMMISSION STATISTICAL REPORT OF OPERATIONS WILL ROGERS DOWNS - MIXED BREED RACE MEETING NET WAGERED BY BREED SEPTEMBER 9, 2011 THROUGH NOVEMBER 12, 2011 0 50 100 150 200 250 300 350 400 450 500 Thousands NET WAGERED BY BREED Live Days/Live Races Live Days/Simulcast Races Simulcast Days -7- Total Total Live Simulcast Simulcast Live Simulcast Grand Races Races Days Races Races Total Thoroughbred 0 4,388 3,065 0 7,453 7,453 Quarter Horse 276 425 319 276 744 1,020 Paint/Appaloosa 60 0 0 60 0 60 Mixed 0 733 472 0 1,205 1,205 Steeplechase/Harness 0 830 1,048 0 1,878 1,878 OTW (See Note 2) 0 0 0 0 0 0 TOTAL RACES 336 6,376 4,904 336 11,280 11,616 SEPTEMBER 9, 2011 THROUGH NOVEMBER 12, 2011 Live Days OKLAHOMA HORSE RACING COMMISSION STATISTICAL REPORT OF OPERATIONS WILL ROGERS DOWNS - MIXED BREED RACE MEETING NUMBER OF RACES BY BREED 0.0 0.5 1.0 1.5 2.0 2.5 3.0 3.5 4.0 4.5 5.0 Thousands NUMBER OF RACES BY BREED Live Days/Live Races Live Days/Simulcast Races Simulcast Days -8- Live Simulcast Days Days Race Meeting (See Note 5 ) (See Note 5) Totals/Averages Net Wagered $1,005,070.10 $155,611.30 $1,160,681.40 Number of Race Days 28 37 65 Average Daily Handle 35,895.36 4,205.71 17,856.64 Average Daily Wagered Per Capita n/a n/a n/a LIVE RACES Average Wagered Per Race: Thoroughbred 0.00 0.00 0.00 Quarter Horse 1,683.27 0.00 1,683.27 Paint/Appaloosa 1,443.97 0.00 1,443.97 Mixed 0.00 0.00 0.00 Steeplechase/Harness 0.00 0.00 0.00 OTW 0.00 0.00 0.00 Average Races Per Day Thoroughbred 0.00 0.00 0.00 Quarter Horse 9.86 0.00 9.86 Paint/Appaloosa 2.14 0.00 2.14 Mixed 0.00 0.00 0.00 Steeplechase/Harness 0.00 0.00 0.00 OTW 0.00 0.00 0.00 SIMULCAST RACES Average Wagered Per Race: Thoroughbred 88.20 42.14 69.26 Quarter Horse 73.61 31.58 55.59 Paint/Appaloosa 0.00 0.00 0.00 Mixed 40.04 22.69 33.24 Steeplechase/Harness 7.48 5.41 6.33 OTW 0.00 0.00 0.00 Average Races Per Day Thoroughbred 156.71 82.84 114.66 Quarter Horse 15.18 8.62 11.45 Paint/Appaloosa 0.00 0.00 0.00 Mixed 26.18 12.76 18.54 Steeplechase/Harness 29.64 28.32 28.89 OTW 0.00 0.00 0.00 Federal Income Tax Withheld $0 $0 $0 State Income Tax Withheld $0 $0 $0 SEPTEMBER 9, 2011 THROUGH NOVEMBER 12, 2011 OKLAHOMA HORSE RACING COMMISSION STATISTICAL REPORT OF OPERATIONS WILL ROGERS DOWNS - MIXED BREED RACE MEETING OTHER STATISTICAL INFORMATION -9- 2010 to 2011 2009 to 2010 2011 2010 2009 Increase % increase % (Decrease) Change (Decrease) Change NET WAGERED $1,160,681.40 $1,081,767.91 $2,379,211.80 $78,913.49 7.29% ($1,297,443.89) -54.53% COMMISSIONS: Licensee 128,044.16 107,072.85 320,996.32 20,971.31 19.59% (213,923.47) -66.64% Purses 101,686.26 86,382.92 251,738.81 15,303.34 17.72% (165,355.89) -65.69% Host Track 28,953.67 29,057.19 63,949.82 (103.52) -0.36% (34,892.63) -54.56% State Tax 27,527.27 23,617.80 66,967.09 3,909.47 16.55% (43,349.29) -64.73% County Tax (See Note 4) 0.00 0.00 0.00 0.00 0.00% 0.00 0.00% City Tax (See Note 4) 0.00 0.00 0.00 0.00 0.00% 0.00 0.00% State Auditor 543.95 548.95 1,214.98 (5.00) -0.91% (666.03) -54.82% Breeding Development Fund Special Account 2,340.43 1,754.82 6,551.45 585.61 33.37% (4,796.63) -73.21% OTHERS: Breakage 6,874.99 6,304.05 16,631.70 570.94 9.06% (10,327.65) -62.10% Unclaimed Tickets 0.00 0.00 0.00 0.00 0.00% 0.00 0.00% TOTAL COMMISSIONS AND OTHERS $295,970.73 $254,738.58 $728,050.17 $41,232.15 16.19% ($473,311.59) -65.01% TOTAL COMMISSIONS RECEIVED FROM GUEST FACILITIES $50,833.75 $29,553.60 $231,836.05 $21,280.15 72.01% ($202,282.45) -87.25% NET PAID TO THE PUBLIC $915,544.42 $856,582.93 $1,882,997.68 $58,961.49 6.88% ($1,026,414.75) -54.51% SEPTEMBER 9, 2011 THROUGH NOVEMBER 12, 2011 OKLAHOMA HORSE RACING COMMISSION STATISTICAL REPORT OF OPERATIONS WILL ROGERS DOWNS - MIXED BREED RACE MEETING PRIOR YEAR COMPARISON - DISTRIBUTION SUMMARY OF NET WAGERED 25% 23% 52% PRIOR YEAR COMPARISON OF NET WAGERED 2011 2010 2009 -10- 2010 to 2011 2009 to 2010 2011 2010 2009 Increase % increase % (Decrease) Change (Decrease) Change Win, Place, Show $447,359.00 $446,181.00 $1,021,788.00 $1,178.00 0.26% ($575,607) -56.33% Daily Double 16,725.00 15,915.00 33,758.00 810.00 5.09% (17,843.00) -52.86% Exacta 240,565.00 214,516.00 507,216.00 26,049.00 12.14% (292,700.00) -57.71% Quinella 34,780.80 38,153.50 65,073.00 (3,372.70) -8.84% (26,919.50) -41.37% Trifecta 212,069.00 188,757.00 470,795.40 23,312.00 12.35% (282,038.40) -59.91% Pick Three 19,180.50 21,932.51 27,770.00 (2,752.01) -12.55% (5,837.49) -21.02% Pick Four 22,224.50 19,836.30 28,113.00 2,388.20 12.04% (8,276.70) -29.44% Pick Five 0.00 0.00 0.00 0.00 0.00% 0.00 0.00% Pick Six 7,037.00 5,789.00 3,348.00 1,248.00 21.56% 2,441.00 72.91% Other Multiple Pick 0.00 0.00 1,182.00 0.00 0.00% (1,182.00) -100.00% Twin Trifecta 0.00 0.00 39.20 0.00 0.00% (39.20) -100.00% Superfecta 160,740.60 130,687.60 220,129.20 30,053.00 23.00% (89,441.60) -40.63% NET WAGERED 1,160,681.40 1,081,767.91 2,379,211.80 78,913.49 7.29% ($1,297,443.89) -54.53% SEPTEMBER 9, 2011 THROUGH NOVEMBER 12, 2011 OKLAHOMA HORSE RACING COMMISSION STATISTICAL REPORT OF OPERATIONS WILL ROGERS DOWNS - MIXED BREED RACE MEETING PRIOR YEAR COMPARISON - NET WAGERED BY POOL 0 200 400 600 800 1,000 1,200 1,400 Thousands PRIOR YEAR COMPARISON OF NET WAGERED BY POOL 2011 2010 2009 -11- 2010 to 2011 2009 to 2010 2011 2010 2009 Increase % increase % (Decrease) Change (Decrease) Change Thoroughbred $516,161.80 $512,041.80 $1,851,330.85 $4,120.00 0.80% ($1,339,289.05) -72.34% Quarter Horse 505,939.88 422,096.97 284,416.50 83,842.91 19.86% 137,680.47 48.41% Paint/Appaloosa 86,637.92 87,478.34 68,037.55 (840.42) -0.96% 19440.79 28.57% Mixed 40,059.90 42,750.50 149,957.50 (2,690.60) -6.29% (107,207.00) -71.49% Steeplechase/Harness 11,881.90 17,400.30 25,469.40 (5,518.40) -31.71% (8,069.10) -31.68% OTW (See Note 2) 0.00 0.00 0.00 0.00 0.00% 0.00 0.00% NET WAGERED $1,160,681.40 $1,081,767.91 $2,379,211.80 $78,913.49 7.29% ($1,297,443.89) -54.53% SEPTEMBER 9, 2011 THROUGH NOVEMBER 12, 2011 OKLAHOMA HORSE RACING COMMISSION STATISTICAL REPORT OF OPERATIONS WILL ROGERS DOWNS - MIXED BREED RACE MEETING PRIOR YEAR COMPARISON - NET WAGERED BY BREED 0.0 0.5 1.0 1.5 2.0 2.5 Millions PRIOR YEAR COMPARISON - NET WAGERED BY BREED 2011 2010 2009 -12- 2010 to 2011 2009 to 2010 2011 2010 2009 Increase % increase % (Decrease) Change (Decrease) Change Thoroughbred 7,453 6,612 8,631 841 12.72% (2,019) -23.39% Quarter Horse 1,020 908 448 112 12.33% 460 102.68% Paint/Appaloosa 60 60 41 0 0.00% 19 46.34% Mixed 1,205 1,068 967 137 12.83% 101 10.44% Steeplechase/Harness 1,878 2,015 1,406 (137) -6.80% 609 43.31% OTW (See Note 2) 0 0 0 0 0.00% 0 0.00% TOTAL RACES 11,616 10,663 11,493 953 8.94% (830) -7.22% SEPTEMBER 9, 2011 THROUGH NOVEMBER 12, 2011 OKLAHOMA HORSE RACING COMMISSION STATISTICAL REPORT OF OPERATIONS WILL ROGERS DOWNS - MIXED BREED RACE MEETING PRIOR YEAR COMPARISON - NUMBER OF RACES BY BREED 0.0 2.0 4.0 6.0 8.0 10.0 Thousands PRIOR YEAR COMPARISON - RACES BY BREED 2011 2010 2009 -13- 2009 to 2010 2008 to 2009 2010 2009 2008 Increase % increase % (Decrease) Change (Decrease) Change Net Wagered $1,160,681.40 $1,081,767.91 $2,379,211.80 $78,913.49 7.29% ($1,297,443.89) -54.53% Number of Race Days 65 60 88 5 8.33% (28) -31.82% Number of Live Days 28 28 43 0 0.00% (15) -34.88% Average Daily Handle $17,856.64 $18,029.47 $27,036.50 ($172.83) -0.96% ($9,007.03) -33.31% Average Daily Wagered Per Capita n/a n/a n/a n/a n/a n/a n/a LIVE RACES Average Wagered Per Race: Thoroughbred 0.00 0.00 2,252.85 0.00 0.00% (2,252.85) -100.00% Quarter Horse 1,683.27 1,440.88 2,094.31 242.39 16.82% (653.43) -31.20% Paint/Appaloosa 1,443.97 1,457.97 1,659.45 (14.00) -0.96% (201.48) -12.14% Mixed 0.00 0.00 0.00 0.00 0.00% 0.00 0.00% Steeplechase/Harness 0.00 0.00 0.00 0.00 0.00% 0.00 0.00% OTW 0.00 0.00 0.00 0.00 0.00% 0.00 0.00% Average Races Per Day Thoroughbred 0.00 0.00 7.95 0.00 0.00% (7.95) -100.00% Quarter Horse 9.86 9.43 2.65 0.43 4.53% 6.78 255.85% Paint/Appaloosa 2.14 2.14 0.95 0.00 0.13% 1.19 125.26% Mixed 0.00 0.00 0.00 0.00 0.00% 0.00 0.00% Steeplechase/Harness 0.00 0.00 0.00 0.00 0.00% 0.00 0.00% OTW 0.00 0.00 0.00 0.00 0.00% 0.00 0.00% SIMULCAST RACES Average Wagered Per Race: Thoroughbred 69.26 77.44 130.40 (8.18) -10.57% (52.96) -40.61% Quarter Horse 55.59 64.76 136.72 (9.17) -14.16% (71.96) -52.63% Paint/Appaloosa 0.00 0.00 0.00 0.00 0.00% 0.00 0.00% Mixed 33.24 40.03 155.07 (6.79) -16.95% (115.04) -74.19% Steeplechase/Harness 0.00 0.00 0.00 0.00 0.00% 0.00 0.00% OTW 0.00 0.00 0.00 0.00 0.00% 0.00 0.00% Average Races Per Day Thoroughbred 114.66 110.20 94.19 4.46 4.05% 16.01 17.00% Quarter Horse 11.45 10.73 3.80 0.72 6.67% 6.93 182.37% Paint/Appaloosa 0.00 0.00 0.00 0.00 0.00% 0.00 0.00% Mixed 18.54 17.80 10.99 0.74 4.15% 6.81 61.97% Steeplechase/Harness 28.89 33.58 15.98 (4.69) -13.96% 17.60 110.14% OTW 0.00 0.00 0.00 0.00 0.00% 0.00 0.00% Federal Income Tax Withheld $0.00 $0.00 $11,669.00 $0.00 0.00% ($11,669.00) -100.00% State Income Tax Withheld $0.00 $0.00 $1,865.00 $0.00 0.00% ($1,865.00) -100.00% SEPTEMBER 9, 2011 THROUGH NOVEMBER 12, 2011 OKLAHOMA HORSE RACING COMMISSION STATISTICAL REPORT OF OPERATIONS WILL ROGERS DOWNS - MIXED BREED RACE MEETING PRIOR YEAR COMPARISON - STATISTICAL INFORMATION -14- -15- ENDNOTES NOTE 1 Handle for guest facilities are not considered a part of the total net wagered. Intrastate guest commissions are also reported as a Host payment from another in-state racing facility. NOTE 2 Wagers and number of races placed at OTW sites are not available by breed at this time. NOTE 3 2011 unclaimed tickets will be reported in the year-end report for all tracks. NOTE 4 City and County tax amounts represent both live and simulcast races. NOTE 5 Race day number totals, net wagered and attendance is a compilation of on-track and OTW amounts. Therefore, care must be taken when interpreting and analyzing averages. APPENDIX (TERMS, HEADINGS, AND TITLES) -16- APPALOOSA HORSE RACING The form of horse racing in which each participating horse is an Appaloosa registered with the Appaloosa Horse Club or any successor organization and mounted by a Jockey. ARABIAN HORSE RACING The form of horse racing in which each participating horse is an Arabian registered with the Arabian Horse Club Registry of America and approved by the Arabian Horse Racing Association of America or any successor organization, mounted by a Jockey, and engaged in races on the flat over a distance of not less then one-quarter (1/4) mile or more than four (4) miles. ATTENDANCE Number of people at licensed Oklahoma wagering sites as reported by individual associations or fairs. BREEDING DEVELOPMENT FUND SPECIAL ACCOUNT (B.D.F.S.A.) All monies received by the Commission for deposit in the fund as revenue received from commissions on exotic wagering as determined by Oklahoma Statutes. BREAKAGE The odd cents by which the amount payable on each dollar wagered exceeds a multiple of ten cents. COMMISSIONS Takeout or monies withheld from pari-mutuel wagering as prescribed by Oklahoma Statutes. EXOTIC POOLS Means the total wagers under the pari-mutuel system on the finishing position of two or more horses on one race or on the finishing position on one or more horses for two or more races. GUEST FACILITY An association authorized by the Commission to offer, sell, cash, redeem, or exchange pari-mutuel tickets on races being run at a host association. HOST TRACK An association conducting a licensed pari-mutuel meeting from which authorized contests or entire performances are simulcast. INTERSTATE Refers to between states, i.e. Wagering conducted by a betting system outside the State of Oklahoma on the results of one or more races running at an Oklahoma host association. APPENDIX (TERMS, HEADINGS, AND TITLES) -17- INTRASTATE Refers to within the State, i.e. the exchange of live racing programs between any Oklahoma racing associations for the purpose of wagering. LICENSEE A pari-mutuel organization granted a license by the Oklahoma Horse Racing Commission to conduct pari-mutuel racing. LOCAL TAX (CITY/COUNTY) Additional takeout designated for distribution to local municipalities. Local municipalities receive a distribution of total monies wagered at an off-track wagering facility as designated by law. NET PAID TO PUBLIC Winnings from pari-mutuel wagers returned to the public. NET WAGERED The Net Wagered column includes all common pool wagering accepted by Oklahoma organizational licenses on live and simulcast races. OFF-TRACK WAGERING (OTW) Any organization licensee shall file with the Oklahoma Horse Racing Commission its plan to conduct pari-mutuel wagering at a facility or facilities located outside the organization licensee’s racing enclosure. OKLAHOMA BRED PROGRAM An accredited Oklahoma-Bred horse shall mean an Arabian, Appaloosa, Quarter, Paint, Pinto, Thoroughbred, and any other breed not otherwise specified in the Act, and which meets certain requirements. ON-TRACK Refers to activity at the host track facility. PAINT HORSE RACING The form of horse racing in which each participating horse is a Paint horse registered with the American Paint Horse Association or any successor organization and mounted by a Jockey. PARI-MUTUEL A form of wagering on the outcome of horse races whereby wagers are placed into wagering pools; win, place, show, or other pools designating the finishing position of two or more horses in a race or races. When the outcome of the race or races has been declared official, wagers comprising each pool are distributed as winnings less the amounts retained as takeout: licensee, purses, host, etc. APPENDIX (TERMS, HEADINGS, AND TITLES) -18- PARI-MUTUEL SYSTEM OF WAGERING Wagering on the outcome of horse races, in which those who wager, purchase tickets of various denominations on a horse or horses. PARI-MUTUEL TAX Tax portion of monies wagered retained by the State of Oklahoma from pari-mutuel wagering. PER CAPITA Per capita, total wagers divided by total attendance. PINTO HORSE RACING The form of horse racing in which each participating horse is a Pinto horse registered with the Pinto Horse Association of American, Inc., or any successor organization and mounted by a Jockey. PURSES Is a portion of the takeout retained by horsemen from pari-mutuel wagering as determined by Oklahoma Statutes. QUARTER HORSE RACING The form of horse racing in which each participating horse is a Quarter Horse registered with the American Quarter Horse Association or any successor organization, mounted by a Jockey, and engaged in a race on the flat. RACE DAY A day during which horse races are conducted. RACE MEETING The entire period of time not to exceed twenty (20) calendar days separating any race days for which an organization license has been granted to a person by the Commission to hold horse racing where a pari-mutuel system of wagering is conducted. APPENDIX (TERMS, HEADINGS, AND TITLES) -19- SIMULCAST Means audio-visual transmission of a race meeting to off-track betting systems for the purpose of accepting wagers on the results of horse racing events. May include the transmission of pari-mutuel wagering odds, amounts wagered and the payoffs of such events, and other horse racing programming relating to the racehorses or participants. SIMULCAST DAYS Days when the organization licensee is not conducting live racing, the licensee may accept wagers on the results of not more than six out-of-state full racing programs. STATE AUDITOR FEE The State Auditor and Inspector receives one-tenth of one percent (1/10th of 1%) of total monies wagered at the racing enclosure on out-of-state simulcast races as well as OTW facilities on all races. THOROUGHBRED HORSE RACING The form of horse racing in which each participating horse is a Thoroughbred horse registered with The Jockey Club or any successor organization, mounted by a Jockey, and engaged in races on the flat. UNCLAIMED TICKETS Tickets must be cashed within sixty (60) days after their purchase. Any unclaimed proceeds will be deposited into the Oklahoma Breeding Development Fund Special Account on a calendar quarterly basis. WIN, PLACE, SHOW (WPS) The total wagers under the pari-mutuel system on any horse in a particular race to finish first, second, or third. OFFICE OF THE STATE AUDITOR AND INSPECTOR 2300 N. LINCOLN BOULEVARD, ROOM 100 OKLAHOMA CITY, OK 73105-4896 WWW.SAI.OK.GOV |
| Date created | 2012-01-13 |
| Date modified | 2012-03-19 |
