Florida Regulations 69I-44.006: Records
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(1) Adequate records shall be maintained of all costs incurred for reclamation of land sufficient to enable the appropriate state agencies to audit and verify such costs. Such records shall be open to inspection and audit by the appropriate state agencies. Such records shall consist of those books and records required by normal and customary accounting procedure and shall include by way of illustration and not by way of limitation, invoices, time sheets, cancelled checks, equipment logs, contracts, etc.
(2) All such books and records shall be retained for four fiscal years after the State fiscal year in which final payment was made to the landowner and during that period shall be open to inspection and audit by the appropriate state agencies.
(3) In situations where such reclamation costs are incurred by the landowner through contracts with persons other than the landowner, such contracts, to be acceptable, shall contain a clause or other provision permitting the appropriate state agency to examine and audit the books and records of such contractor in the same manner and for the same purposes as though such reclamation had been completed by the landowner.
(4) In all situations where such reclamation costs are incurred by the landowner through contracts with persons other than the landowner, the landowner shall make a full and fair disclosure to the appropriate state agency of any financial, familial or other beneficial relationship between the landowner and such contractor or, if there be no such relationship, shall furnish the appropriate state agency with an affidavit to that effect. Where either the landowner or the contractor is a corporation, partnership, or other type of business organization, such disclosure requirement shall apply to the officers, directors, partners, trustees, etc., of such business entity.
Rulemaking Authority 17.29, 378.037(2) FS. Law Implemented Florida Statutes § 378.037. History-New 8-9-83, Formerly 3A-44.06, 3A-44.006.
Terms Used In Florida Regulations 69I-44.006
- Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
- Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
(3) In situations where such reclamation costs are incurred by the landowner through contracts with persons other than the landowner, such contracts, to be acceptable, shall contain a clause or other provision permitting the appropriate state agency to examine and audit the books and records of such contractor in the same manner and for the same purposes as though such reclamation had been completed by the landowner.
(4) In all situations where such reclamation costs are incurred by the landowner through contracts with persons other than the landowner, the landowner shall make a full and fair disclosure to the appropriate state agency of any financial, familial or other beneficial relationship between the landowner and such contractor or, if there be no such relationship, shall furnish the appropriate state agency with an affidavit to that effect. Where either the landowner or the contractor is a corporation, partnership, or other type of business organization, such disclosure requirement shall apply to the officers, directors, partners, trustees, etc., of such business entity.
Rulemaking Authority 17.29, 378.037(2) FS. Law Implemented Florida Statutes § 378.037. History-New 8-9-83, Formerly 3A-44.06, 3A-44.006.