Section 015-5-4 - Financial Completion and VerificationA. Each dealer subject to this chapter shall complete the DCARS schedules and data forms for each reporting period. Each dealer shall complete these materials according to the instructions contained in the explanatory manual. The Commission shall verify the information contained on the completed materials for each reporting period as it deems necessary. (See Appendix A page 3-4 for audit procedures.)B. Within 120 days of the close of its fiscal year each dealer shall furnish to the Commission a year-end financial compilation of its dairy operation. The dairy's year-end compilation shall contain Schedules A,B, & C that may be reconciled directly to the financial statement of the dairy operation. The dairy's financial statements must be compiled, reviewed, or audited by an independent certified public accountant.01- 015 C.M.R. ch. 5, § 4