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WACs > Title 16 > Chapter 16-237 > Section 16-237-040
16-237-035
16-237-140
No agency filings affecting this section since 2003
WAC 16-237-040
Financial statement requirements.
Each warehouse operator and dealer shall submit to the department an annual financial statement which shall have been audited or reviewed by a certified or licensed public accountant. The statement must be submitted to the department within four months after the conclusion of the warehouse operator's or dealer's fiscal year. The statement shall include:
(1) A balance sheet.
(2) An income statement which includes annual gross sales of commodities from producers covered under the act.
(3) A statement of changes in financial position.
(4) Footnotes or schedule disclosure of:
(a) The total bushels received annually by commodity.
(b) The amount of each commodity in storage at end of year.
(c) The amount of each commodity held for depositors.
For purposes of this section, commodity refers to those commodities covered under the Washington Warehouse Act, chapter 22.09 RCW.
[Statutory Authority: RCW 22.09.020(13). WSR 00-21-043, § 16-237-040, filed 10/13/00, effective 11/13/00.]
