46 C.F.R. § 403.300

Financial reporting requirements

Read at: eCFRecfr.gov CornellLII GovInfogovinfo.gov CasesGoogle Scholar

(a) Each association must maintain records for dispatching, billing, and invoicing, and make them available for Director's inspection, using the system currently approved by the Director.

(b) Each association must submit the compiled financial data and any other required statistical data, and written certification of the data's accuracy signed by an officer of the association, to the Director within 30 days of the end of the annual reporting period, unless otherwise authorized by the Director.

(c) By April 1 of each year, each association must obtain an unqualified audit report for the preceding year, audited and prepared in accordance with generally accepted accounting standards by an independent certified public accountant, and electronically submit that report with any associated settlement statements to the Director by April 7.

[USCG-2015-0497, 81 FR 11941, Mar. 7, 2016]

Notes of Decisions

Cited in 1 case, 2005–2005 · leading case: St. Lawrence Seaway Pilots' Ass'n v. Collins, 362 F. Supp. 2d 59 (D.D.C. 2005).

Sort: Relevance Newest Treatment

St. Lawrence Seaway Pilots' Ass'n v. Collins, 362 F. Supp. 2d 59 (D.D.C. 2005). “A; 46 C.F.R. § 403.300 . According to the defendant, despite this requirement, the associations did not comply with this deadline.”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.