Section 21.02 - Mandatory Common RecordkeepingTo enable determination of processing, packaging and distribution costs by product and package size, all processors and dealers of milk licensed by the Department of Agricultural Resources (the Department) shall maintain the following books and records for a period of three years from their creation.
(a) Weekly route loadout and settlement records, including:1. route number, driver's name and date;2. beginning inventory of saleable units of milk and milk products;3. number of units of milk and milk products loaded on truck;4. number of saleable units of milk and milk products;5. number of returned units of milk and milk products with specific reference to the number of spoiled units of milk and milk products;6. number of units of milk and milk products sold;7. amounts of cash and charge sales stated separately;8. route collections or charge accounts listed showing customers and amounts;9. amount of route money short or over;10. details of any expenditures made from amounts listed in 330 CMR 21.02(a)7. and 8.(b) Appropriate records showing the names and addresses of all retail and wholesale customers served on the route. These records shall reflect all sales and/or deliveries to each customer and shall be available for inspection at all times when the trucks are being used to service customers. On wholesale routes, a copy of the delivery slips to all customers may be maintained in the truck and the addresses maintained in the office of the dealer or subdealer. (c) Detailed daily cash and charge sales records of deliveries and sales, including the number of units and prices of all products sold or delivered to customers with the value of each product extended and totaled. The foregoing extensions and totals may be consolidated into weekly, biweekly or monthly records so long as daily records are maintained.(d) Accounts receivable records, including but not limited to:1. a detailed accounts receivable record showing customer name, address and identifiable charges and credits. This shall be so maintained and detailed as to permit ready determination of the composition and age of the balances outstanding;2. charges are to be posted in such a manner as to be readily proved to invoices or other posting documentation or records;3. a record of loans or notes receivable so maintained and detailed as to permit ready determination of the composition and age of the balances outstanding.(e) Cash receipt and disbursement records, including but not limited to: 1. all cash received, from whatever source, pertaining to the licensed business, shall be entered into a detailed daily record of cash receipts which shall be traceable to a specific deposit made or other disposition of the cash received. This shall include but not be limited to collections for deliveries to accounts and other miscellaneous cash sales or income. It shall also show individual customer or other accounts affected and be supported by original documentation showing the nature of the cash receipt transaction; 2. all monies expended, relating to the licensed business, including but not limited to payments for purchases, expenses, rebates, and so forth, shall be entered into a detailed record of cash disbursements. These entries shall be supported by original documentation, including invoices, receipts and bills of sale or other documentation. Records of rebates, if any, are to be maintained and are to indicate details of the basis for such rebates as applied to each customer;3. records required shall also include daily detailed deposit slips, voided and cancelled checks and monthly bank statements or passbooks for all bank accounts affecting the licensed business, including bank debit and credit memoranda, check stubs or duplicates, and bank reconciliations.(f) Purchase and expense records distinguishing clearly those costs attributable to plant processing operations and those attributable to distribution of product. The records for processing and for distribution each shall include, but not be limited to: 1. a detailed daily record of all purchases relating to the licensed business, including purchases of milk and milk products and all other items of cost and expense. These entries shall be supported by original documentation from vendors or others with whom the transactions originate;2. a detailed record of all assets purchased, including refrigeration and storage units;3. detailed payroll and personnel records showing all employees and their individual earnings, as well as any other reimbursed expenses of officers and employees.(g) A general ledger, posted monthly, showing the summary of all transactions reflected in the cash receipt and disbursement records, the sales records, the purchase records, and the adjustments or other financial records.(h)Agreements. Copies of and any all agreements pertaining to the licensed business, including but not limited to sales or leases of property and/or equipment, rentals of property and/or equipment, loans received or granted, routes lease, sold or purchased, and contracts relating to the sale or purchase of milk or milk products.(i)Inspection. The Department shall enforce the foregoing recordkeeping requirements by means including, but not limited to, its' inspection powers under M.G.L. c. 94A, § 13.Amended by Mass Register Issue 1323, eff. 10/7/2016.