ࡱ> 8:7_ Ybjbj I'bb @ TTTTThhh8$$hgiiiiii$r!$$JToooTTo^TTgog@zX1jS0n$70n$n$T@hAJ<goooon$ : 01 DEPARTMENT OF AGRICULTURE, CONSERVATION AND FORESTRY 015 MAINE MILK COMMISSION Chapter 5: DEALER COST ACCOUNTING AND REPORTING SYSTEM SUMMARY: This chapter alters the ongoing system of accounting and reporting by making the requirements less intrusive, and changes the frequency and condition of some of the reporting requirements. 1. Definitions. Unless the context otherwise indicated and subject to Section 2 herein, the definitions contained in 7 M.R.S.A. 2951 shall apply to this chapter. 2. Applicability. The requirements of this chapter shall apply to any dealer operating a plant located in the State of fb88 which processed in excess of three million pounds of milk during the twelve-month period immediately preceding the beginning of any calendar quarter. 3. Accounting and Reporting System. Originally the Commission modified and adopted the McClain Cost Comparison Service for Milk and Ice Cream Plants published by the Edward B. McClain Co., Inc., as its ongoing system of cost accounting and reporting. This rule updates the Commission's adoption of that system and continues the ongoing process of making it more specific to its changing needs. The Commission's Dealer Cost Accounting and Reporting System (DCARS) consists of Schedule A, B, C, three data forms, and an explanatory manual. These materials are made a part of this chapter. (See Appendix A - C) 4. Financial Completion and Verification A. Each dealer subject to this chapter shall complete the DCARS schedules and data forms for each reporting period. Each dealer shall complete these materials according to the instructions contained in the explanatory manual. The Commission shall verify the information contained on the completed materials for each reporting period as it deems necessary. (See Appendix A page 3-4 for audit procedures.) B. Within 120 days of the close of its fiscal year each dealer shall furnish to the Commission a year-end financial compilation of its dairy operation. The dairy's year-end compilation shall contain Schedules A,B, & C that may be reconciled directly to the financial statement of the dairy operation. The dairy's financial statements must be compiled, reviewed, or audited by an independent certified public accountant. 5. Submission. All dealers subject to this chapter shall mail their completed interim reporting period questionnaires and forms to the Commission's Augusta office within sixty days after the close of each 13 week accounting period or after the close of each calendar quarter. 6. Supplemental Instructions for Completion of the DCARS Schedules and Data Forms A. See DCARS Summary Appendix A B. See DCARS Explanatory Manual Appendix B C. See DCARS Individual Schedules Data Forms Appendix C 7. STATUTORY AUTHORITY: 7 M.R.S.A. 2953 Note: Appendices A, B and C are available from the fb88 Milk Commission. 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