[Code of Federal Regulations]
[Title 7, Volume 7]
[Revised as of January 1, 2005]
From the U.S. Government Printing Office via GPO Access
[CITE: 7CFR735.101]

[Page 181]
 
                          TITLE 7--AGRICULTURE
 
       CHAPTER VII--FARM SERVICE AGENCY, DEPARTMENT OF AGRICULTURE
 
PART 735_REGULATIONS FOR THE UNITED STATES WAREHOUSE ACT--Table of 
Contents
 
                      Subpart B_Warehouse Licensing
 
Sec. 735.101  Financial records and reporting requirements.

    (a) Warehouse operators must maintain complete, accurate, and 
current financial records that must be available to DACO for review or 
audit at DACO's request as may be prescribed in the applicable licensing 
agreement.
    (b) Warehouse operators must, annually, present a financial 
statement as may be prescribed in the applicable licensing agreement to 
DACO.