Current through Register 1531, September 27, 2024
To enable determination of processing, packaging and
distribution costs by product and package size, all processors and dealers of
milk licensed by the Department of Agricultural Resources (the Department)
shall maintain the following books and records for a period of three years from
their creation.
(a) Weekly route
loadout and settlement records, including:
1.
route number, driver's name and date;
2. beginning inventory of saleable units of
milk and milk products;
3. number
of units of milk and milk products loaded on truck;
4. number of saleable units of milk and milk
products;
5. number of returned
units of milk and milk products with specific reference to the number of
spoiled units of milk and milk products;
6. number of units of milk and milk products
sold;
7. amounts of cash and charge
sales stated separately;
8. route
collections or charge accounts listed showing customers and amounts;
9. amount of route money short or
over;
10. details of any
expenditures made from amounts listed in 330 CMR 21.02(a)7. and 8.
(b) Appropriate records showing
the names and addresses of all retail and wholesale customers served on the
route. These records shall reflect all sales and/or deliveries to each customer
and shall be available for inspection at all times when the trucks are being
used to service customers. On wholesale routes, a copy of the delivery slips to
all customers may be maintained in the truck and the addresses maintained in
the office of the dealer or subdealer.
(c) Detailed daily cash and charge sales records of deliveries and
sales, including the number of units and prices of all products sold or
delivered to customers with the value of each product extended and totaled. The
foregoing extensions and totals may be consolidated into weekly, biweekly or
monthly records so long as daily records are maintained.
(d) Accounts receivable records, including
but not limited to:
1. a detailed accounts
receivable record showing customer name, address and identifiable charges and
credits. This shall be so maintained and detailed as to permit ready
determination of the composition and age of the balances outstanding;
2. charges are to be posted in such a manner
as to be readily proved to invoices or other posting documentation or
records;
3. a record of loans or
notes receivable so maintained and detailed as to permit ready determination of
the composition and age of the balances outstanding.
(e) Cash receipt and disbursement records,
including but not limited to:
1. all cash
received, from whatever source, pertaining to the licensed business, shall be
entered into a detailed daily record of cash receipts which shall be traceable
to a specific deposit made or other disposition of the cash received. This
shall include but not be limited to collections for deliveries to accounts and
other miscellaneous cash sales or income. It shall also show individual
customer or other accounts affected and be supported by original documentation
showing the nature of the cash receipt transaction;
2. all monies expended, relating to the
licensed business, including but not limited to payments for purchases,
expenses, rebates, and so forth, shall be entered into a detailed record of
cash disbursements. These entries shall be supported by original documentation,
including invoices, receipts and bills of sale or other documentation. Records
of rebates, if any, are to be maintained and are to indicate details of the
basis for such rebates as applied to each customer;
3. records required shall also include daily
detailed deposit slips, voided and cancelled checks and monthly bank statements
or passbooks for all bank accounts affecting the licensed business, including
bank debit and credit memoranda, check stubs or duplicates, and bank
reconciliations.
(f)
Purchase and expense records distinguishing clearly those costs attributable to
plant processing operations and those attributable to distribution of product.
The records for processing and for distribution each shall include, but not be
limited to:
1. a detailed daily record of all
purchases relating to the licensed business, including purchases of milk and
milk products and all other items of cost and expense. These entries shall be
supported by original documentation from vendors or others with whom the
transactions originate;
2. a
detailed record of all assets purchased, including refrigeration and storage
units;
3. detailed payroll and
personnel records showing all employees and their individual earnings, as well
as any other reimbursed expenses of officers and employees.
(g) A general ledger, posted
monthly, showing the summary of all transactions reflected in the cash receipt
and disbursement records, the sales records, the purchase records, and the
adjustments or other financial records.
(h)
Agreements.
Copies of and any all agreements pertaining to the licensed business, including
but not limited to sales or leases of property and/or equipment, rentals of
property and/or equipment, loans received or granted, routes lease, sold or
purchased, and contracts relating to the sale or purchase of milk or milk
products.
(i)
Inspection. The Department shall enforce the foregoing
recordkeeping requirements by means including, but not limited to, its'
inspection powers under M.G.L. c. 94A, § 13.
