§ 147.11. Annual financial statement.
(a) Year-end adjustments, auditor adjustments, or tax adjustments made after a milk dealer has submitted his annual financial statement to the Board shall be reported to the Board within 30 days after adjustments are made, in the form of an amended financial statement within 30 days after such adjustments are made.
(b) Any item on the annual financial statement in excess of $500 which is not derived from one general ledger account shall be supported by a worksheet or similar document showing the ledger account, name, and dollar amount for each account comprising the one item on the financial statement.
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