COMAR 26.04.14.09. Record Keeping, Reporting, and Production of Records

A. Producers, PROs, and any person administering an IPP approved by the Department must preserve all books and records in accordance with State and federal laws.

B. All documents and records necessary to ensure compliance must be maintained for a minimum period of 5 years.

C. Availability for Department Review.

(1) Documents and records must be available within 15 business days or the specified timeline provided by the Department, whichever is later.

(2) Documents may include records related to the calculation and payment of producer responsibility dues, recycling rates, collection rates, postconsumer recycled content rates, and any other materials necessary for the Department to determine compliance with an approved plan and the requirements of Environment Article, §9-2505, Annotated Code of Maryland .

D. Producers.

(1) A producer must make available all documents and records related to the calculation and payment of producer responsibility dues, recycling rates, collection rates, postconsumer recycled content rates, and any other materials necessary for the Department to determine compliance.

(2) A producer that is a member of a PRO must report the data necessary to meet its reporting obligations to the PRO. A producer may use prorated national data if state-specific data is not available or feasible to generate upon approval from the Department.

(3) A producer who is not a member of a PRO, must report the necessary data described in this chapter, and may use prorated national data if state-specific data is not available or feasible to generate upon approval from the Department.

(4) Exemptions. Should the producer identify they are exempt or excluded from specific covered materials, they must provide supporting documents and records to explain the exemption to the Department for approval and shall be available to a PRO if approved.

E. Financial Records and Audits.

(1) The Department may request, at any time, an audit of the financial records of a PRO or a producer that has an approved IPP.

ould the producer identify they are exempt or excluded from specific covered materials, they must provide supporting documents and records to explain the exemption to the Department for approval and shall be available to a PRO if approved.

E. Financial Records and Audits.

(1) The Department may request, at any time, an audit of the financial records of a PRO or a producer that has an approved IPP.

(2) The producer or a PRO may be evaluated by an independent financial auditor, as designated by the Department, to ensure that the costs of implementing the plan are covered. The PRO or producer, depending on the evaluation assessed, shall provide the Department with at least three bids from independent financial auditors for the Department to choose from.

(3) Audits will be financed by the producer or PRO based on approval by the Department.

F. Financial, production, or sales data reported to the Department by a producer or PRO shall be kept confidential by the Department and may not be subject to personal inspection nor public information requests. For producers who report financial, production, or sales data to a PRO, those individual data shall be kept confidential and may not be disclosed, except to the Department if requested.

G. Other Reporting Requirements. The Department may impose other reporting requirements considered necessary. These requirements will be provided to the producer or a PRO, and will need to be addressed in any plan revisions or approvals.