W. Va. Code R. § 47-38C-3

Current through Register Vol. XLI, No. 24, June 14, 2024

Section 47-38C-3 - Closure Assistance Application

3.1. Unless otherwise instructed by the director in writing, the permittee shall use the Application form attached (Appendix A) .

3.2. The application may request the following information:

3.2.1. Name of Permittee;

3.2.2. Mailing Address of Permittee;

3.2.3. Name of Facility;

3.2.4. General Location of Facility;

3.2.5. Solid Waste Facility Permit No. or Permit-Application No., as applicable;

3.2.6. NPDES Permit No. and Effective Date or Application No. or General Permit No., as applicable;

3.2.7. Type of Bond in Effect, and the Bond's Amount, and Expiration Date;

3.2.8. Financial Information

3.2.8.a. The financial statement shall include income statements, balance sheets, statements of changes in financial position, and accompanying notes to the statements. The statements will cover the most recent accounting year and the two immediately preceding accounting years.

3.2.8.b. It is required that these statements be Audited statements provided by independent certified public accountants unless the director grants a waiver of these requirements pursuant to Section 3.2.8.d of this rule.

3.2.8.c. If the statements are supplied unaudited, they shall at a minimum contain the following information:

3.2.8.c.1. The income statements will contain such detail as to identify all sources of revenue and a reasonable breakdown of expenses including interest, depreciation and taxes;

3.2.8.c.2. The balance sheet's asset section will contain identification of all cash and investments, property, plant, and equipment, and other assets. The liabilities section will contain current accounts and notes receivable and a listing of all long term debt. The equity section will contain the beginning balance, current year changes and ending balance;

3.2.8.c.3 The statements of changes in financial position will identify the sources and uses of cash by the reporting entity;

3.2.8.c.4 The statements will be accompanied with supporting notes which explain and detail the major items of interest and make necessary disclosures; and

3.2.8.c.5 Unaudited statements will be accompanied with and supported by copies of filed federal income tax returns.

3.2.8.d At the discretion of the director, the above requirements or portions thereof may be waived for good cause. The waiver shall be requested and approved or denied in writing.

3.2.8.e The financial information section of this rule may apply to all parties named in the original disclosure application as required in WV Code 20-5E-4(k); and

3.2.9 Any other information from the permittee required by the director, in writing, in order to determine the permittee's acceptance into the program.

3.3. The application will be. reviewed by the director and notification of acceptance or rejection will be sent to the permittee within a reasonable amount of time. If the application is rejected, the notice shall- contain the reason(s) for the rejection.

3.4. If the permittee's application is rejected, the permittee shall have the opportunity to correct or remedy where the Director finds, in writing, that the conditions which are the basis for the Director's rejection can be corrected or remedied. The applicant may resubmit its application for closure assistance within 90 days after the date of receipt of the Director's notice of -rejection and the deadline for application for landfill closure assistance . will be extended . for this period -to . allow for resubmission of the permittee's application.

3.5 All deadlines set forth in West Virginia Code 20-5N-6 are applicable.

W. Va. Code R. § 47-38C-3