Common use of Transfer to Electronic Format Clause in Contracts

Transfer to Electronic Format. 1. The Department supports the Concessionaire’s transfer of original paper documents to an electronic record-keeping system. This will be supported if the Concessionaire uses a record keeping system that: (1) accurately reproduces the paper original records; (2) manages electronic records as a duplicate or substitute copy of the original paper records; and (3) converts the electronic records back into legible, readable, and capable-of-being-copied, paper documents; and can be provided upon the Department’s request. 2. The Department will have access to the electronic records and the electronic recordkeeping system for inspection and copying during Park Manager quarterly evaluations, Division compliance evaluations, Department audits, or compliant investigations. 3. In general, the original paper record may be disposed of any time after it has been transferred to an electronic recordkeeping system. However, the original paper record will not be disposed of if the electronic copy would not accurately reproduce the original record. 4. If records are maintained electronically, the Concessionaire will ensure the electronic records comply with this Agreement’s record retention and access regulations pursuant to Chapter 119, Florida Statutes, which requires at a minimum the Concessionaire make available and retain the records for the life of this Agreement. 5. The Concessionaire will ensure that their electronic recordkeeping system: a) Has reasonable controls to ensure the integrity, accuracy, authenticity, and reliability of the records kept in electronic format; b) Is capable of retaining, preserving, retrieving, and reproducing the electronic records; c) Is able to readily convert paper originals stored in electronic format back into legible and readable paper copies; and d) Has adequate records management practices in place. 6. The Concessionaire will manage, at a minimum, their electronic recordkeeping system according to these best management practices: a) Labeling electronically maintained records; b) Providing secure storage of electronic data; c) Providing internal controls of the system to prevent manipulation of data and information; d) Creating back-up electronic file copies; e) Observing quality assurance for electronic recordkeeping through regular evaluations of the system; and f) Retaining paper copies of records which cannot be accurately or completely transferred to the electronic recordkeeping system. Monthly Report of Concessionaire's Total Gross Sales (Due by the 20th of each month) Park: Date: Concessionaire Name: Period Covered: From To Sale Location(s): $ Subcontractor(s): + $ Total Taxes Collected: - $ Total Customer Refunds: # of Refunds: - $ Monthly Commission ( % rate x Total Gross Sales) $ State Use Tax ( % rate x Monthly Commission) + $ State Use Tax Exempt Amount (enter $0.00 if not exempt) - $ Park Admission Fees Collected + $ # of Paid Visitors: # of Free Entry Visitors Credit card processing fees borne by the Concessionaire - $ (limited to Park Admission Fees and other Department-approved fees) Monthly Utility Fee(s) to Park + $ Pass through fee Pavilion rentals + $ Other Payments (identify) + $ CERTIFICATION: I certify that this monthly gross sales statement is true and correct and is based upon actual gross receipts for the period covered and recorded in the accounting records available for review/audit by the Department. Signature of Concessionaire Date Signature of Preparer Date Preparer Name Return this form to the Department’s Agreement Manager. Monthly Profit and Loss Statement for (month) (year) (due with each Monthly Report of Concessionaire’s Total Gross Sales) Concessionaire: Park: Services Gross Sales Less Commissions Paid Less Cost of Goods Sold Less Operating Expenses Less Taxes Net Profit/Loss 1 Comments: 2 Comments: 3 Comments: 4 Comments: 5 Totals: Prepared by: Capacity: Date Submitted: Signature of Concessionaire: Date: Profit and Loss Statement for (year) (due April 30 of the following year) Concessionaire: Park: Services Gross Sales Less Commissions Paid Less Cost of Goods Sold Less Operating Expenses Less Taxes Net Profit/Loss 1 Comments: 2 Comments: 3 Comments: 4 Comments: 5 Totals: Prepared by: Capacity: Date Submitted: Signature of Concessionaire: Date: I. OVERALL OBJECTIVES AND TIME PERIOD Objective: To determine the accuracy of the gross sales reported to the Department of Environmental Protection (DEP) for the audit period and compliance with the Minimum Accounting Requirements included in the Agreement. The audit time period is the calendar year. Reports are due to the Park Manager no later than the date indicated in the Minimum Accounting Requirements paragraph found in the Agreement. Required records for review: 1. Concession Agreement 2. Monthly Reports of Gross Sales 3. Cash register tapes (select a sample of several days to form an opinion) 4. Cash receipts or sales journals 5. Bank statements, including validated deposit slips 6. General ledger 7. Sales tax forms (DR-15) 8. Quarterly evaluation reports. 9. Other financial records, including expenditure documentation, if records listed above are not available or are not adequate to form an opinion on the accuracy of reported gross sales.

Transfer to Electronic Format. 1. The Department supports the Concessionaire’s transfer of original paper documents to an electronic record-keeping system. This will be supported if the Concessionaire uses a record keeping system that: (1) accurately reproduces the paper original records; (2) manages electronic records as a duplicate or substitute copy of the original paper records; and (3) converts the electronic records back into legible, readable, and capable-of-being-copied, paper documents; and can be provided upon the Department’s request. 2. The Department will have access to the electronic records and the electronic recordkeeping system for inspection and copying during Park Manager quarterly evaluations, Division compliance evaluations, Department audits, or compliant investigations. 3. In general, the original paper record may be disposed of any time after it has been transferred to an electronic recordkeeping system. However, the original paper record will not be disposed of if the electronic copy would not accurately reproduce the original record. 4. If records are maintained electronically, the Concessionaire will ensure the electronic records comply with this Agreement’s record retention and access regulations pursuant to Chapter 119, Florida Statutes, which requires at a minimum the Concessionaire make available and retain the records for the life of this Agreement. 5. The Concessionaire will ensure that their electronic recordkeeping system: a) Has reasonable controls to ensure the integrity, accuracy, authenticity, and reliability of the records kept in electronic format; b) Is capable of retaining, preserving, retrieving, and reproducing the electronic records;; DEP Agreement No. CA-XXXX c) Is able to readily convert paper originals stored in electronic format back into legible and readable paper copies; and d) Has adequate records management practices in place. 6. The Concessionaire will manage, at a minimum, their electronic recordkeeping system according to these best management practices: a) Labeling electronically maintained records; b) Providing secure storage of electronic data; c) Providing internal controls of the system to prevent manipulation of data and information; d) Creating back-up electronic file copies; e) Observing quality assurance for electronic recordkeeping through regular evaluations of the system; and f) Retaining paper copies of records which cannot be accurately or completely transferred to the electronic recordkeeping system. Monthly Report of Concessionaire's Total Gross Sales (Due by the 20th of each month) Park: Date: Concessionaire Name: Period Covered: From To Sale Location(s): $ Subcontractor(s): + $ Total Taxes Collected: - $ Total Funds from Concessionaire Employee Food Consumption: - $ Total Customer Refunds: # of Refunds: - $ Monthly Commission ( % rate x Total Gross Sales) $ State Use Tax ( % rate x Monthly Commission) + $ State Use Tax Exempt Amount (enter $0.00 if not exempt) - $ Park Admission Fees Collected + $ # of Paid Visitors: # of Free Entry Visitors Credit card processing fees borne by the Concessionaire - $ (limited to Park Admission Fees and other Department-approved fees) Monthly Utility Fee(s) to Park + $ Pass through fee Pavilion rentals + $ Other Payments (identify) + $ CERTIFICATION: I certify that this monthly gross sales statement is true and correct and is based upon actual gross receipts for the period covered and recorded in the accounting records available for review/audit by the Department. Signature of Concessionaire Date Signature of Preparer Date Preparer Name Return this form to the Department’s Agreement Manager. Monthly Profit and Loss Statement for (month) (year) (due with each Monthly Report of Concessionaire’s Total Gross Sales) Concessionaire: Park: Services Gross Sales Less Commissions Paid Less Cost of Goods Sold Less Operating Expenses Less Taxes Net Profit/Loss 1 Comments: 2 Comments: 3 Comments: 4 Comments: 5 Totals: Prepared by: Capacity: Date Submitted: Signature of Concessionaire: Date: Profit and Loss Statement for (year) (due April 30 of the following year) Concessionaire: Park: Services Gross Sales Less Commissions Paid Less Cost of Goods Sold Less Operating Expenses Less Taxes Net Profit/Loss 1 Comments: 2 Comments: 3 Comments: 4 Comments: 5 Totals: Prepared by: Capacity: Date Submitted: Signature of Concessionaire: Date: I. OVERALL OBJECTIVES AND TIME PERIOD Objective: To determine the accuracy of the gross sales reported to the Department of Environmental Protection (DEP) for the audit period and compliance with the Minimum Accounting Requirements included in the Agreement. The audit time period is the calendar year. Reports are due to the Park Manager no later than the date indicated in the Minimum Accounting Requirements paragraph found in the Agreement. Required records for review: 1. Concession Agreement 2. Monthly Reports of Gross Sales 3. Cash register tapes (select a sample of several days to form an opinion) 4. Cash receipts or sales journals 5. Bank statements, including validated deposit slips 6. General ledger 7. Sales tax forms (DR-15) 8. Quarterly evaluation reports. 9. Other financial records, including expenditure documentation, if records listed above are not available or are not adequate to form an opinion on the accuracy of reported gross sales.$

Transfer to Electronic Format. 1. The Department supports the Concessionaire’s transfer of original paper documents to an electronic record-keeping system. This will be supported if the Concessionaire uses a record keeping system that: (1) accurately reproduces the paper original records; (2) manages electronic records as a duplicate or substitute copy of the original paper records; and (3) converts the electronic records back into legible, readable, and capable-of-being-copied, paper documents; and can be provided upon the Department’s request. 2. The Department will have access to the electronic records and the electronic recordkeeping system for inspection and copying during Park Manager quarterly evaluations, Division compliance evaluations, Department audits, or compliant investigations. 3. In general, the original paper record may be disposed of any time after it has been transferred to an electronic recordkeeping system. However, the original paper record will not be disposed of if the electronic copy would not accurately reproduce the original record. 4. If records are maintained electronically, the Concessionaire will ensure the electronic records comply with this Agreement’s record retention and access regulations pursuant to Chapter 119, Florida Statutes, which requires at a minimum the Concessionaire make available and retain the records for the life of this Agreement. 5. The Concessionaire will ensure that their electronic recordkeeping system: a) Has reasonable controls to ensure the integrity, accuracy, authenticity, and reliability of the records kept in electronic format; b) Is capable of retaining, preserving, retrieving, and reproducing the electronic records; c) Is able to readily convert paper originals stored in electronic format back into legible and readable paper copies; and d) Has adequate records management practices in place. 6. The Concessionaire will manage, at a minimum, their electronic recordkeeping system according to these best management practices: a) Labeling electronically maintained records; b) Providing secure storage of electronic data; c) Providing internal controls of the system to prevent manipulation of data and information; d) Creating back-up electronic file copies; e) Observing quality assurance for electronic recordkeeping through regular evaluations of the system; and f) Retaining paper copies of records which cannot be accurately or completely transferred to the electronic recordkeeping system. Monthly Report of Concessionaire's Total Gross Sales (Due by the 20th of each month) Park: Date: Concessionaire Name: Period Covered: From To Sale Location(s): $ Subcontractor(s): + $ Total Taxes Collected: - $ Total Customer Refunds: # of Refunds: - $ Monthly Commission ( % rate x Total Gross Sales) $ State Use Tax ( % rate x Monthly Commission) + $ State Use Tax Exempt Amount (enter $0.00 if not exempt) - $ Park Admission Fees Collected + $ # of Paid Visitors: # of Free Entry Visitors Credit card processing fees borne by the Concessionaire - $ (limited to Park Admission Fees and other Department-approved fees) Monthly Utility Fee(s) to Park + $ Pass through fee Pavilion rentals + $ Other Payments (identify) + $ CERTIFICATION: I certify that this monthly gross sales statement is true and correct and is based upon actual gross receipts for the period covered and recorded in the accounting records available for review/audit by the Department. Signature of Concessionaire Date Signature of Preparer Date Preparer Name Return this form to the Department’s Agreement Manager. Monthly Profit and Loss Statement for (month) (year) (due with each Monthly Report of Concessionaire’s Total Gross Sales) Concessionaire: Park: Services Gross Sales Less Commissions Paid Less Cost of Goods Sold Less Operating Expenses Less Taxes Net Profit/Loss 1 Comments: 2 Comments: 3 Comments: 4 Comments: 5 Totals: Prepared by: Capacity: Date Submitted: Signature of Concessionaire: Date: Profit and Loss Statement for (year) (due April 30 of the following year) Concessionaire: Park: Services Gross Sales Less Commissions Paid Less Cost of Goods Sold Less Operating Expenses Less Taxes Net Profit/Loss 1 Comments: 2 Comments: 3 Comments: 4 Comments: 5 Totals: Prepared by: Capacity: Date Submitted: Signature of Concessionaire: Date: I. OVERALL OBJECTIVES AND TIME PERIOD Objective: To determine the accuracy of the gross sales reported to the Department of Environmental Protection (DEP) for the audit period and compliance with the Minimum Accounting Requirements included in the Agreement. The audit time period is the calendar year. Reports are due to the Park Manager no later than the date indicated in the Minimum Accounting Requirements paragraph found in the Agreement. Required records for review: 1. Concession Agreement 2. Monthly Reports of Gross Sales 3. Cash register tapes (select a sample of several days to form an opinion) 4. Cash receipts or sales journals 5. Bank statements, including validated deposit slips 6. General ledger 7. Sales tax forms (DR-15) 8. Quarterly evaluation reports. 9. Other financial records, including expenditure documentation, if records listed above are not available or are not adequate to form an opinion on the accuracy of reported gross sales.

Transfer to Electronic Format. ‌ 1. The Department supports the Concessionaire’s transfer of original paper documents to an electronic record-keeping system. This will be supported if the Concessionaire uses a record keeping system that: (1) accurately reproduces the paper original records; (2) manages electronic records as a duplicate or substitute copy of the original paper records; and (3) converts the electronic records back into legible, readable, and capable-of-being-copied, paper documents; and can be provided upon the Department’s request.request.‌ 2. The Department will have access to the electronic records and the electronic recordkeeping system for inspection and copying during Park Manager quarterly evaluations, Division compliance evaluations, Department audits, or compliant investigations.investigations.‌ 3. In general, the original paper record may be disposed of any time after it has been transferred to an electronic recordkeeping system. However, the original paper record will not be disposed of if the electronic copy would not accurately reproduce the original record.record.‌ 4. If records are maintained electronically, the Concessionaire will ensure the electronic records comply with this Agreement’s record retention and access regulations pursuant to Chapter 119, Florida Statutes, which requires at a minimum the Concessionaire make available and retain the records for the life of this Agreement.Agreement.‌ 5. The Concessionaire will ensure that their electronic recordkeeping system:system:‌‌‌ a) Has reasonable controls to ensure the integrity, accuracy, authenticity, and reliability of the records kept in electronic format; b) Is capable of retaining, preserving, retrieving, and reproducing the electronic records; c) Is able to readily convert paper originals stored in electronic format back into legible and readable paper copies; andand‌‌ d) Has adequate records management practices in place. 6. The Concessionaire will manage, at a minimum, their electronic recordkeeping system according to these best management practices:practices:‌‌ a) Labeling electronically maintained records;records;‌ b) Providing secure storage of electronic data;data;‌ c) Providing internal controls of the system to prevent manipulation of data and information; d) Creating back-up electronic file copies;copies;‌ e) Observing quality assurance for electronic recordkeeping through regular evaluations of the system; andand‌ f) Retaining paper copies of records which cannot be accurately or completely transferred to the electronic recordkeeping system. Monthly Report of Concessionaire's Total Gross Sales (Due by the 20th of each month) DRAFT EXHIBIT D‌ Park: Date: Concessionaire Name: Period Covered: From To Gross Sales‌ Sale Location(s): $ Subcontractor(s): + $ ‌ DRAFT Total Taxes Collected: - $ Total Funds from Concessionaire Employee Food Consumption: - $ Total Customer Refunds: # of Refunds: - $ Monthly Commission ( % rate x Total Gross Sales) Sales = $ State Use Tax ( % rate x Monthly Commission) + $ State Use Tax Exempt Amount (enter $0.00 if not exempt) - $ Park Admission Fees Collected + $ # of Paid Visitors: # of Free Entry Visitors Credit card processing fees borne by the Concessionaire - $ (limited to Park Admission Fees and other Department-approved fees) Monthly Utility Fee(s) to Park + $ Pass through fee Pavilion rentals + $ Other Payments (identify) + $ CERTIFICATION: I certify that this monthly gross sales statement is true and correct and is based upon actual gross receipts for the period covered and recorded in the accounting records available for review/audit by the Department. Signature of Concessionaire Date Signature of Preparer Date Preparer Name Return this form to the Department’s Agreement Manager. Monthly Profit and Loss Statement for (month) (year) (due with each Monthly Report of Concessionaire’s Total Gross Sales) Concessionaire: Park: Services Gross Sales Less Commissions Paid Less Cost of Goods Sold Less Operating Expenses Less Taxes Net Profit/Loss 1 Comments: 2 Comments: 3 Comments: 4 Comments: 5 Totals: Prepared by: Capacity: Date Submitted: Signature of Concessionaire: Date: Profit and Loss Statement for (year) (due April 30 of the following year) Concessionaire: Park: Services Gross Sales Less Commissions Paid Less Cost of Goods Sold Less Operating Expenses Less Taxes Net Profit/Loss 1 Comments: 2 Comments: 3 Comments: 4 Comments: 5 Totals: Prepared by: Capacity: Date Submitted: Signature of Concessionaire: Date: I. OVERALL OBJECTIVES AND TIME PERIOD Objective: To determine the accuracy of the gross sales reported to the Department of Environmental Protection (DEP) for the audit period and compliance with the Minimum Accounting Requirements included in the Agreement. The audit time period is the calendar year. Reports are due to the Park Manager no later than the date indicated in the Minimum Accounting Requirements paragraph found in the Agreement. Required records for review: 1. Concession Agreement 2. Monthly Reports of Gross Sales 3. Cash register tapes (select a sample of several days to form an opinion) 4. Cash receipts or sales journals 5. Bank statements, including validated deposit slips 6. General ledger 7. Sales tax forms (DR-15) 8. Quarterly evaluation reports. 9. Other financial records, including expenditure documentation, if records listed above are not available or are not adequate to form an opinion on the accuracy of reported gross sales.‌

Transfer to Electronic Format. 1. The Department supports the Concessionaire’s transfer of original paper documents to an electronic record-keeping system. This will shall be supported if the Concessionaire uses a record keeping system that: (1) accurately reproduces the paper original records; (2) manages electronic records as a duplicate or substitute copy of the original paper records; and (3) converts the electronic records back into legible, readable, and capable-of-being-copied, paper documents; and can be provided upon the Department’s request. 2. The Department will shall have access to the electronic records and the electronic recordkeeping system for inspection and copying during Park Manager quarterly evaluations, Division compliance evaluations, Department audits, or compliant investigations. 3. In general, the original paper record may be disposed of any time after it has been transferred to an electronic recordkeeping system. However, the original paper record will shall not be disposed of if the electronic copy would not accurately reproduce the original record. 4. If records are maintained electronically, the Concessionaire will shall ensure the electronic records comply with this Agreement’s record retention and access regulations pursuant to Chapter 119, Florida Statutes, which requires at a minimum the Concessionaire make available and retain the records for the life of this Agreement. 5. The Concessionaire will shall ensure that their electronic recordkeeping system: a) Has reasonable controls to ensure the integrity, accuracy, authenticity, and reliability of the records kept in electronic format; b) Is capable of retaining, preserving, retrieving, and reproducing the electronic records; c) Is able to readily convert paper originals stored in electronic format back into legible and readable paper copies; and d) Has adequate records management practices in place. 6. The Concessionaire will shall manage, at a minimum, their electronic recordkeeping system according to these best management practices: a) Labeling electronically maintained records; b) Providing secure storage of electronic data; c) Providing internal controls of the system to prevent manipulation of data and information; d) Creating back-up electronic file copies; e) Observing quality assurance for electronic recordkeeping through regular evaluations of the system; and f) Retaining paper copies of records which cannot be accurately or completely transferred to the electronic recordkeeping system. Monthly Report of Concessionaire's Total Gross Sales (Due by the 20th of each month) Park: Date: Concessionaire Name: Period Covered: From To Sale Location(s): $ Subcontractor(s): + $ Total Taxes Collected: - $ Total Funds from Concessionaire Employee Food Consumption: - $ Total Customer Refunds: # of Refunds: - $ Monthly Commission ( % rate x Total Gross Sales) $ State Use Tax ( % rate x Monthly Commission) + $ State Use Tax Exempt Amount (enter $0.00 if not exempt) - $ Park Admission Fees Collected + $ # of Paid Visitors: # of Free Entry Visitors Credit card processing fees borne by the Concessionaire - $ (limited to Park Admission Fees and other Department-approved fees) Monthly Utility Fee(s) to Park + $ Pass through fee Pavilion rentals + $ Other Payments (identify) + $ Monthly Deposit Amount: % x Total Gross Sales $ Monthly Spending $ Total Deposits, Year to Date $ Total Disbursements, Year to Date $ End of month balance $ CERTIFICATION: I certify that this monthly gross sales statement is true and correct and is based upon actual gross receipts for the period covered and recorded in the accounting records available for review/audit by the Department. Signature of Concessionaire Date Signature of Preparer Date Preparer Name Return this form to the Department’s Agreement Manager. Monthly Profit and Loss Statement for (month) (year) (due with each Monthly Report of Concessionaire’s Total Gross Sales) Concessionaire: Park: Services Gross Sales Less Commissions Paid Less Cost of Goods Sold Less Operating Expenses Less Taxes Net Profit/Loss 1 Comments: 2 Comments: 3 Comments: 4 Comments: 5 Totals: Prepared by: Capacity: Date Submitted: Signature of Concessionaire: Date: Profit and Loss Statement for (year) (due April 30 of the following year) Concessionaire: Park: Services Gross Sales Less Commissions Paid Less Cost of Goods Sold Less Operating Expenses Less Taxes Net Profit/Loss 1 Comments: 2 Comments: 3 Comments: 4 Comments: 5 Totals: Prepared by: Capacity: Date Submitted: Signature of Concessionaire: Date: I. OVERALL OBJECTIVES AND TIME PERIOD Objective: To determine the accuracy of the gross sales reported to the Department of Environmental Protection (DEP) for the audit period and compliance with the Minimum Accounting Requirements included in the Agreement. The audit time period is the calendar year. Reports are due to the Park Manager no later than the date indicated in the Minimum Accounting Requirements paragraph found in the Agreement. Required records for review: 1. Concession Agreement 2. Monthly Reports of Gross Sales 3. Cash register tapes (select a sample of several days to form an opinion) 4. Cash receipts or sales journals 5. Bank statements, including validated deposit slips 6. General ledger 7. Sales tax forms (DR-15) 8. Quarterly evaluation reports. 9. Other financial records, including expenditure documentation, if records listed above are not available or are not adequate to form an opinion on the accuracy of reported gross sales.

Transfer to Electronic Format. 1. The Department supports the Concessionaire’s transfer of original paper documents to an electronic record-keeping system. This will shall be supported if the Concessionaire uses a record keeping system that: that (1) accurately reproduces the paper original records; , (2) manages electronic records as a duplicate or substitute copy of the original paper records; , and (3) converts the electronic records can be converted back into legible, readable, and capable-of-being-copied, capable of being copied paper documents; and can be provided upon the Department’s request. 2. The Department will shall have access to the electronic records records, and the electronic recordkeeping system for inspection and copying during Park Manager quarterly evaluations, Division compliance evaluations, Department audits, or compliant investigations. 3. In general, the original paper record may be disposed of any time after it has been transferred to an electronic recordkeeping system. However, the original paper record will shall not be disposed of if the electronic copy would not accurately reproduce the original record. 4. If records are maintained electronically, the Concessionaire will shall ensure the electronic records comply with this Agreement’s record retention and access regulations pursuant to Chapter 119, Florida Statutes, which requires at a minimum the Concessionaire make available and retain the records for the life of this Agreement. 5. The Concessionaire will shall ensure that their electronic recordkeeping system: a) Has reasonable controls to ensure the integrity, accuracy, authenticity, and reliability of the records kept in electronic format; b) Is capable of retaining, preserving, retrieving, and reproducing the electronic records; c) Is able to readily convert paper originals stored in electronic format back into legible and readable paper copies; and d) Has adequate records management practices in place. 6. The Concessionaire will shall manage, at a minimum, their electronic recordkeeping system according to these best management practices: a) Labeling electronically maintained records; b) Providing secure storage of electronic data; c) Providing internal controls of the system to prevent manipulation of data and information; d) Creating back-up electronic file copies; e) Observing quality assurance for electronic recordkeeping through regular evaluations of the system; and f) Retaining paper copies of records which cannot be accurately or completely transferred to the electronic recordkeeping system. Monthly Report of Concessionaire's Total Gross Sales (Due by the 20th of each month) Park: Date: Concessionaire Name: Period Covered: From To Sale Location(s): $ Subcontractor(s): + $ Total Taxes Collected: - $ Total Funds from Concessionaire Employee Food Consumption: - $ Total Customer Refunds: # of Refunds: - $ Monthly Commission ( % rate x Total Gross Sales) $ State Use Tax ( % rate x Monthly Commission) + $ State Use Tax Exempt Amount (enter $0.00 if not exempt) - $ Park Admission Fees Collected + $ # of Paid VisitorsMonthly Vending Machine Fee: # of Free Entry Visitors Credit card processing fees borne by the Concessionaire - Machines: + $ (limited to Park Admission Fees and other Department-approved fees) Monthly Utility Fee(s) to Park + $ Pass through fee Pavilion rentals + $ Other Payments (identify) + $ CERTIFICATION: I certify that this monthly gross sales statement is true and correct and is based upon actual gross receipts for the period covered and recorded in the accounting records available for review/audit by the Department. Signature of Concessionaire Date Signature of Preparer Date Preparer Name Return this form to the Department’s Agreement Manager. Monthly Profit and Loss Statement for (month) (year) (due with each Monthly Report of Concessionaire’s Total Gross Sales) Concessionaire: Park: Services Gross Sales Less Commissions Paid Less Cost of Goods Sold Less Operating Expenses Less Taxes Net Profit/Loss 1 Comments: 2 Comments: 3 Comments: 4 Comments: 5 Totals: Prepared by: Capacity: Date Submitted: Signature of Concessionaire: Date: Profit and Loss Statement for (year) (due April 30 of the following year) Concessionaire: Park: Services Gross Sales Less Commissions Paid Less Cost of Goods Sold Less Operating Expenses Less Taxes Net Profit/Loss 1 Comments: 2 Comments: 3 Comments: 4 Comments: 5 Totals: Prepared by: Capacity: Date Submitted: Signature of Concessionaire: Date: I. OVERALL OBJECTIVES AND TIME PERIOD Objective: To determine the accuracy of the gross sales reported to the Department of Environmental Protection (DEP) for the audit period and compliance with the Minimum Accounting Requirements included in the Agreement. The audit time period is the calendar year. Reports are due to the Park Manager no later than the date indicated in the Minimum Accounting Requirements paragraph found in the Agreement. Required records for review: 1. Concession Agreement 2. Monthly Reports of Gross Sales 3. Cash register tapes (select a sample of several days to form an opinion) 4. Cash receipts or sales journals 5. Bank statements, including validated deposit slips 6. General ledger 7. Sales tax forms (DR-15) 8. Quarterly evaluation reports. 9. Other financial records, including expenditure documentation, if records listed above are not available or are not adequate to form an opinion on the accuracy of reported gross sales.

Transfer to Electronic Format. 1. The Department supports the Concessionaire’s transfer of original paper documents to an electronic record-keeping system. This will shall be supported if the Concessionaire uses a record keeping system that: that (1) accurately reproduces the paper original records; , (2) manages electronic records as a duplicate or substitute copy of the original paper records; , and (3) converts the electronic records can be converted back into legible, readable, and capable-of-being-copied, capable of being copied paper documents; and can be provided upon the Department’s request. 2. The Department will shall have access to the electronic records records, and the electronic recordkeeping system for inspection and copying during Park Manager quarterly evaluations, Division compliance evaluations, Department audits, or compliant investigations. 3. In general, the original paper record may be disposed of any time after it has been transferred to an electronic recordkeeping system. However, the original paper record will shall not be disposed of if the electronic copy would not accurately reproduce the original record. 4. If records are maintained electronically, the Concessionaire will shall ensure the electronic records comply with this Agreement’s record retention and access regulations pursuant to Chapter 119, Florida Statutes, which requires at a minimum the Concessionaire make available and retain the records for the life of this Agreement. 5. The Concessionaire will shall ensure that their electronic recordkeeping system: a) Has reasonable controls to ensure the integrity, accuracy, authenticity, and reliability of the records kept in electronic format; b) Is capable of retaining, preserving, retrieving, and reproducing the electronic records; c) Is able to readily convert paper originals stored in electronic format back into legible and readable paper copies; and d) Has adequate records management practices in place. 6. The Concessionaire will shall manage, at a minimum, their electronic recordkeeping system according to these best management practices: a) Labeling electronically maintained records; b) Providing secure storage of electronic data; c) Providing internal controls of the system to prevent manipulation of data and information; d) Creating back-up electronic file copies; e) Observing quality assurance for electronic recordkeeping through regular evaluations of the system; and f) Retaining paper copies of records which cannot be accurately or completely transferred to the electronic recordkeeping system. Monthly Report of Concessionaire's Total Gross Sales (Due by the 20th of each monthmonth following the month Gross Sales were collected) Park: Date: Concessionaire Name: Period Covered: From To Sale Location(s): $ Subcontractor(s): + $ Total Taxes Collected: - $ Total Funds from Concessionaire Employee Food Consumption: - $ Total Customer Refunds: # of Refunds: - $ Monthly Commission ( % rate x Total Gross Sales) $ State Use Tax ( % rate x Monthly Commission) + $ State Use Tax Exempt Amount (enter $0.00 if not exempt) - $ Park Admission Fees Collected + $ # of Paid VisitorsMonthly Vending Machine Fee: # of Free Entry Visitors Credit card processing fees borne by the Concessionaire - Machines: + $ (limited to Park Admission Fees and other Department-approved fees) Monthly Utility Fee(s) to Park + $ Pass through fee Pavilion rentals + $ Other Payments (identify) + $ Monthly Spending $ Total Spending, Year to Date: $ CERTIFICATION: I certify that this monthly gross sales statement is true and correct and is based upon actual gross receipts for the period covered and recorded in the accounting records available for review/audit by the Department. Signature of Concessionaire Date Signature of Preparer Date Preparer Name Return this form to the Department’s Agreement Manager. Monthly Profit and Loss Statement for (month) (year) (due with each Monthly Report of Concessionaire’s Total Gross Sales) Concessionaire: Park: Services Gross Sales Less Commissions Paid Less Cost of Goods Sold Less Operating Expenses Less Taxes Net Profit/Loss 1 Comments: 2 Comments: 3 Comments: 4 Comments: 5 Totals: Prepared by: Capacity: Date Submitted: Signature of Concessionaire: Date: Profit and Loss Statement for (year) (due April June 30 of the following year) Concessionaire: Park: Services Gross Sales Less Commissions Paid Less Cost of Goods Sold Less Operating Expenses Less Taxes Net Profit/Loss 1 Comments: 2 Comments: 3 Comments: 4 Comments: 5 Totals: Prepared by: Capacity: Date Submitted: Signature of Concessionaire: Date: I. OVERALL OBJECTIVES AND TIME PERIOD Objective: To determine the accuracy of the gross sales reported to the Department of Environmental Protection (DEP) for the audit period and compliance with the Minimum Accounting Requirements included in the Agreement. The audit time period is the calendar year. Reports are due to the Park Manager no later than the date indicated in the Minimum Accounting Requirements paragraph found in the Agreement. Required records for review: 1. Concession Agreement 2. Monthly Reports of Gross Sales 3. Cash register tapes (select a sample of several days to form an opinion) 4. Cash receipts or sales journals 5. Bank statements, including validated deposit slips 6. General ledger 7. Sales tax forms (DR-15) 8. Quarterly evaluation reports. 9. Other financial records, including expenditure documentation, if records listed above are not available or are not adequate to form an opinion on the accuracy of reported gross sales.

Transfer to Electronic Format. 1. The Department supports the Concessionaire’s transfer of original paper documents to an electronic record-keeping system. This will be supported if the Concessionaire uses a record keeping system that: (1) accurately reproduces the paper original records; (2) manages electronic records as a duplicate or substitute copy of the original paper records; and (3) converts the electronic records back into legible, readable, and capable-of-being-copied, paper documents; and can be provided upon the Department’s request. 2. The Department will have access to the electronic records and the electronic recordkeeping system for inspection and copying during Park Manager quarterly evaluations, Division compliance evaluations, Department audits, or compliant investigations. 3. In general, the original paper record may be disposed of any time after it has been transferred to an electronic recordkeeping system. However, the original paper record will not be disposed of if the electronic copy would not accurately reproduce the original record. 4. If records are maintained electronically, the Concessionaire will ensure the electronic records comply with this Agreement’s record retention and access regulations pursuant to Chapter 119, Florida Statutes, which requires at a minimum the Concessionaire make available and retain the records for the life of this Agreement. 5. The Concessionaire will ensure that their electronic recordkeeping system: a) Has reasonable controls to ensure the integrity, accuracy, authenticity, and reliability of the records kept in electronic format; b) Is capable of retaining, preserving, retrieving, and reproducing the electronic records; c) Is able to readily convert paper originals stored in electronic format back into legible and readable paper copies; and d) Has adequate records management practices in place. 6. The Concessionaire will manage, at a minimum, their electronic recordkeeping system according to these best management practices: a) Labeling electronically maintained records; b) Providing secure storage of electronic data; c) Providing internal controls of the system to prevent manipulation of data and information; d) Creating back-up electronic file copies; e) Observing quality assurance for electronic recordkeeping through regular evaluations of the system; and f) Retaining paper copies of records which cannot be accurately or completely transferred to the electronic recordkeeping system. Monthly Report of Concessionaire's Total Gross Sales (Due by the 20th of each month) Park: Date: Concessionaire Name: Period Covered: From To Sale Location(s): $ Subcontractor(s): + $ Total Taxes Collected: - $ Total Funds from Concessionaire Employee Food Consumption: - $ Total Customer Refunds: # of Refunds: - $ Monthly Commission ( % rate x Total Gross Sales) $ State Use Tax ( % rate x Monthly Commission) + $ State Use Tax Exempt Amount (enter $0.00 if not exempt) - $ Park Admission Fees Collected + $ # of Paid Visitors: # of Free Entry Visitors Credit card processing fees borne by the Concessionaire - $ (limited to Park Admission Fees and other Department-approved fees) Monthly Utility Fee(s) to Park + $ Pass through fee Pavilion rentals + $ Other Payments (identify) + $ CERTIFICATION: I certify that this monthly gross sales statement is true and correct and is based upon actual gross receipts for the period covered and recorded in the accounting records available for review/audit by the Department. Signature of Concessionaire Date Signature of Preparer Date Preparer Name Return this form to the Department’s Agreement Manager. Monthly Profit and Loss Statement for (month) (year) (due with each Monthly Report of Concessionaire’s Total Gross Sales) Concessionaire: Park: Services Gross Sales Less Commissions Paid Less Cost of Goods Sold Less Operating Expenses Less Taxes Net Profit/Loss 1 Comments: 2 Comments: 3 Comments: 4 Comments: 5 Totals: Prepared by: Capacity: Date Submitted: Signature of Concessionaire: Date: Profit and Loss Statement for (year) (due April 30 of the following year) Concessionaire: Park: Services Gross Sales Less Commissions Paid Less Cost of Goods Sold Less Operating Expenses Less Taxes Net Profit/Loss 1 Comments: 2 Comments: 3 Comments: 4 Comments: 5 Totals: Prepared by: Capacity: Date Submitted: Signature of Concessionaire: Date: I. OVERALL OBJECTIVES AND TIME PERIOD Objective: To determine the accuracy of the gross sales reported to the Department of Environmental Protection (DEP) for the audit period and compliance with the Minimum Accounting Requirements included in the Agreement. The audit time period is the calendar year. Reports are due to the Park Manager no later than the date indicated in the Minimum Accounting Requirements paragraph found in the Agreement. Required records for review: 1. Concession Agreement 2. Monthly Reports of Gross Sales 3. Cash register tapes (select a sample of several days to form an opinion) 4. Cash receipts or sales journals 5. Bank statements, including validated deposit slips 6. General ledger 7. Sales tax forms (DR-15) 8. Quarterly evaluation reports. 9. Other financial records, including expenditure documentation, if records listed above are not available or are not adequate to form an opinion on the accuracy of reported gross sales.

Transfer to Electronic Format. 1. The Department supports the Concessionaire’s transfer of original paper documents to an electronic record-keeping system. This will shall be supported if the Concessionaire uses a record keeping system that: that (1) accurately reproduces the paper original records; , (2) manages electronic records as a duplicate or substitute copy of the original paper records; , and (3) converts the electronic records can be converted back into legible, readable, and capable-of-being-copied, capable of being copied paper documents; and can be provided upon the Department’s request. 2. The Department will shall have access to the electronic records records, and the electronic recordkeeping system for inspection and copying during Park Manager quarterly evaluations, Division compliance evaluations, Department audits, or compliant investigations. 3. In general, the original paper record may be disposed of any time after it has been transferred to an electronic recordkeeping system. However, the original paper record will shall not be disposed of if the electronic copy would not accurately reproduce the original record. 4. If records are maintained electronically, the Concessionaire will shall ensure the electronic records comply with this Agreement’s record retention and access regulations pursuant to Chapter 119, Florida Statutes, which requires at a minimum the Concessionaire make available and retain the records for the life of this Agreement. 5. The Concessionaire will shall ensure that their electronic recordkeeping system: a) Has reasonable controls to ensure the integrity, accuracy, authenticity, and reliability of the records kept in electronic format; b) Is capable of retaining, preserving, retrieving, and reproducing the electronic records; c) Is able to readily convert paper originals stored in electronic format back into legible and readable paper copies; and d) Has adequate records management practices in place. 6. The Concessionaire will shall manage, at a minimum, their electronic recordkeeping system according to these best management practices: a) Labeling electronically maintained records; b) Providing secure storage of electronic data; c) Providing internal controls of the system to prevent manipulation of data and information; d) Creating back-up electronic file copies; e) Observing quality assurance for electronic recordkeeping through regular evaluations of the system; and f) Retaining paper copies of records which cannot be accurately or completely transferred to the electronic recordkeeping system. Monthly Report of Concessionaire's Total Gross Sales (Due by the 20th of each month) Park: Date: Concessionaire Name: Period Covered: From To Sale Location(s): $ Subcontractor(s): + $ Total Taxes Collected: - $ Total Customer Refunds: # of Refunds: - $ Monthly Commission ( % rate x Total Gross Sales) $ State Use Tax ( % rate x Monthly Commission) + $ State Use Tax Exempt Amount (enter $0.00 if not exempt) - $ Park Admission Fees Collected + $ # of Paid VisitorsMonthly Vending Machine Fee: # of Free Entry Visitors Credit card processing fees borne by the Concessionaire - $ (limited to Park Admission Fees and other Department-approved fees) Monthly Utility Fee(s) to Park + $ Pass through fee Pavilion rentals Machines: + $ Other Payments (identify) + $ CERTIFICATION: I certify that this monthly gross sales statement is true and correct and is based upon actual gross receipts for the period covered and recorded in the accounting records available for review/audit by the Department. Signature of Concessionaire Date Signature of Preparer Date Preparer Name Return this form to the Department’s Agreement Manager. Monthly Profit and Loss Statement for (month) (year) (due with each Monthly Report of Concessionaire’s Total Gross Sales) Concessionaire: Park: Services Gross Sales Less Commissions Paid Less Cost of Goods Sold Less Operating Expenses Less Taxes Net Profit/Loss 1 Comments: 2 Comments: 3 Comments: 4 Comments: 5 Totals: Prepared by: Capacity: Date Submitted: Signature of Concessionaire: Date: Annual Profit and Loss Statement for (year) (due April 30 of the following year) Concessionaire: Park: Services Gross Sales Less Commissions Paid Less Cost of Goods Sold Less Operating Expenses Less Taxes Net Profit/Loss 1 Comments: 2 Comments: 3 Comments: 4 Comments: 5 Totals: Prepared by: Capacity: Date Submitted: Signature of Concessionaire: Date: I. OVERALL OBJECTIVES AND TIME PERIOD Objective: To determine the accuracy of the gross sales reported to the Department of Environmental Protection (DEP) for the audit period and compliance with the Minimum Accounting Requirements included in the Agreement. The audit time period is the calendar year. Reports are due to the Park Manager no later than the date indicated in the Minimum Accounting Requirements paragraph found in the Agreement. Required records for review: 1. Concession Agreement 2. Monthly Reports of Gross Sales 3. Cash register tapes (select a sample of several days to form an opinion) 4. Cash receipts or sales journals 5. Bank statements, including validated deposit slips 6. General ledger 7. Sales tax forms (DR-15) 8. Quarterly evaluation reports. 9. Other financial records, including expenditure documentation, if records listed above are not available or are not adequate to form an opinion on the accuracy of reported gross sales.

Transfer to Electronic Format. 1. The Department supports the Concessionaire’s transfer of original paper documents to an electronic record-keeping system. This will shall be supported if the Concessionaire uses a record keeping system that: (1) accurately reproduces the paper original records; (2) manages electronic records as a duplicate or substitute copy of the original paper records; and (3) converts the electronic records back into legible, readable, and capable-of-being-copied, paper documents; and can be provided upon the Department’s request. 2. The Department will shall have access to the electronic records and the electronic recordkeeping system for inspection and copying during Park Manager quarterly evaluations, Division compliance evaluations, Department audits, or compliant investigations. 3. In general, the original paper record may be disposed of any time after it has been transferred to an electronic recordkeeping system. However, the original paper record will shall not be disposed of if the electronic copy would not accurately reproduce the original record. 4. If records are maintained electronically, the Concessionaire will shall ensure the electronic records comply with this Agreement’s record retention and access regulations pursuant to Chapter 119, Florida Statutes, which requires at a minimum the Concessionaire make available and retain the records for the life of this Agreement. 5. The Concessionaire will shall ensure that their electronic recordkeeping system: a) Has reasonable controls to ensure the integrity, accuracy, authenticity, and reliability of the records kept in electronic format; b) Is capable of retaining, preserving, retrieving, and reproducing the electronic records; c) Is able to readily convert paper originals stored in electronic format back into legible and readable paper copies; and d) Has adequate records management practices in place. 6. The Concessionaire will shall manage, at a minimum, their electronic recordkeeping system according to these best management practices: a) Labeling electronically maintained records; b) Providing secure storage of electronic data; c) Providing internal controls of the system to prevent manipulation of data and information; d) Creating back-up electronic file copies; e) Observing quality assurance for electronic recordkeeping through regular evaluations of the system; and f) Retaining paper copies of records which cannot be accurately or completely transferred to the electronic recordkeeping system. Monthly Report of Concessionaire's Total Gross Sales (Due by the 20th of each month) Park: Date: Concessionaire Name: Period Covered: From To Sale Location(s): $ Subcontractor(s): + $ Total Taxes Collected: - $ Total Customer Refunds: # of Refunds: - $ Monthly Commission ( % rate x Total Gross Sales) $ State Use Tax ( % rate x Monthly Commission) + $ State Use Tax Exempt Amount (enter $0.00 if not exempt) - $ Park Admission Fees Collected + $ # of Paid VisitorsMonthly Vending Machine Fee: # of Free Entry Visitors Credit card processing fees borne by the Concessionaire - Machines: + $ (limited to Park Admission Fees and other Department-approved fees) Monthly Utility Fee(s) to Park + $ Pass through fee Pavilion rentals + $ Other Payments (identify) + $ Monthly Deposit Amount: % x Total Gross Sales $ CERTIFICATION: I certify that this monthly gross sales statement is true and correct and is based upon actual gross receipts for the period covered and recorded in the accounting records available for review/audit by the Department. Signature of Concessionaire Date Signature of Preparer Date Preparer Name Return this form to the Department’s Agreement Manager. Monthly Profit and Loss Statement for (month) (year) (due with each Monthly Report of Concessionaire’s Total Gross Sales) Concessionaire: Park: Services Gross Sales Less Commissions Paid Less Cost of Goods Sold Less Operating Expenses Less Taxes Net Profit/Loss 1 Comments: 2 Comments: 3 Comments: 4 Comments: 5 Totals: Prepared by: Capacity: Date Submitted: Signature of Concessionaire: Date: Profit and Loss Statement for (year) (due April 30 of the following year) Concessionaire: Park: Services Gross Sales Less Commissions Paid Less Cost of Goods Sold Less Operating Expenses Less Taxes Net Profit/Loss 1 Comments: 2 Comments: 3 Comments: 4 Comments: 5 Totals: Prepared by: Capacity: Date Submitted: Signature of Concessionaire: Date: I. OVERALL OBJECTIVES AND TIME PERIOD Objective: To determine the accuracy of the gross sales reported to the Department of Environmental Protection (DEP) for the audit period and compliance with the Minimum Accounting Requirements included in the Agreement. The audit time period is the calendar year. Reports are due to the Park Manager no later than the date indicated in the Minimum Accounting Requirements paragraph found in the Agreement. Required records for review: 1. Concession Agreement 2. Monthly Reports of Gross Sales 3. Cash register tapes (select a sample of several days to form an opinion) 4. Cash receipts or sales journals 5. Bank statements, including validated deposit slips 6. General ledger 7. Sales tax forms (DR-15) 8. Quarterly evaluation reports. 9. Other financial records, including expenditure documentation, if records listed above are not available or are not adequate to form an opinion on the accuracy of reported gross sales.

Transfer to Electronic Format. 1. The Department supports the Concessionaire’s transfer of original paper documents to an electronic record-keeping system. This will shall be supported if the Concessionaire uses a record keeping system that: that (1) accurately reproduces the paper original records; , (2) manages electronic records as a duplicate or substitute copy of the original paper records; , and (3) converts the electronic records can be converted back into legible, readable, and capable-of-being-copied, capable of being copied paper documents; and can be provided upon the Department’s request. 2. The Department will shall have access to the electronic records records, and the electronic recordkeeping system for inspection and copying during Park Manager quarterly evaluations, Division compliance evaluations, Department audits, or compliant investigations. 3. In general, the original paper record may be disposed of any time after it has been transferred to an electronic recordkeeping system. However, the original paper record will shall not be disposed of if the electronic copy would not accurately reproduce the original record. 4. If records are maintained electronically, the Concessionaire will shall ensure the electronic records comply with this Agreement’s record retention and access regulations pursuant to Chapter 119, Florida Statutes, which requires at a minimum the Concessionaire make available and retain the records for the life of this Agreement. 5. The Concessionaire will shall ensure that their electronic recordkeeping system: a) Has reasonable controls to ensure the integrity, accuracy, authenticity, and reliability of the records kept in electronic format; b) Is capable of retaining, preserving, retrieving, and reproducing the electronic records; c) Is able to readily convert paper originals stored in electronic format back into legible and readable paper copies; and d) Has adequate records management practices in place. 6. The Concessionaire will shall manage, at a minimum, their electronic recordkeeping system according to these best management practices: a) Labeling electronically maintained records; b) Providing secure storage of electronic data; c) Providing internal controls of the system to prevent manipulation of data and information; d) Creating back-up electronic file copies; e) Observing quality assurance for electronic recordkeeping through regular evaluations of the system; and f) Retaining paper copies of records which cannot be accurately or completely transferred to the electronic recordkeeping system. Monthly Report of Concessionaire's Total Gross Sales (Due by the 20th of each month) Park: Date: Concessionaire Name: Period Covered: From To Sale Location(s): $ Subcontractor(s): + $ Total Taxes Collected: - $ Total Customer Refunds: # of Refunds: - $ Monthly Commission ( % rate x Total Gross Sales) $ State Use Tax ( % rate x Monthly Commission) + $ State Use Tax Exempt Amount (enter $0.00 if not exempt) - $ Park Admission Fees Collected + $ # of Paid VisitorsMonthly Vending Machine Fee: # of Free Entry Visitors Credit card processing fees borne by the Concessionaire - $ (limited to Park Admission Fees and other Department-approved fees) Monthly Utility Fee(s) to Park + $ Pass through fee Pavilion rentals Machines: + $ Other Payments (identify) + $ Monthly Deposit Amount: 2% x Total Gross Sales $ CERTIFICATION: I certify that this monthly gross sales statement is true and correct and is based upon actual gross receipts for the period covered and recorded in the accounting records available for review/audit by the Department. Signature of Concessionaire Date Signature of Preparer Date Preparer Name Return this form to the Department’s Agreement Manager. Monthly Profit and Loss Statement for (month) (year) (due with each Monthly Report of Concessionaire’s Total Gross Sales) Concessionaire: Park: Services Gross Sales Less Commissions Paid Less Cost of Goods Sold Less Operating Expenses Less Taxes Net Profit/Loss 1 Comments: 2 Comments: 3 Comments: 4 Comments: 5 Totals: Prepared by: Capacity: Date Submitted: Signature of Concessionaire: Date: Profit and Loss Statement for (year) (due April 30 of the following year) Concessionaire: Park: Services Gross Sales Less Commissions Paid Less Cost of Goods Sold Less Operating Expenses Less Taxes Net Profit/Loss 1 Comments: 2 Comments: 3 Comments: 4 Comments: 5 Totals: Prepared by: Capacity: Date Submitted: Signature of Concessionaire: Date: I. OVERALL OBJECTIVES AND TIME PERIOD Objective: To determine the accuracy of the gross sales reported to the Department of Environmental Protection (DEP) for the audit period and compliance with the Minimum Accounting Requirements included in the Agreement. The audit time period is the calendar year. Reports are due to the Park Manager no later than the date indicated in the Minimum Accounting Requirements paragraph found in the Agreement. Required records for review: 1. Concession Agreement 2. Monthly Reports of Gross Sales 3. Cash register tapes (select a sample of several days to form an opinion) 4. Cash receipts or sales journals 5. Bank statements, including validated deposit slips 6. General ledger 7. Sales tax forms (DR-15) 8. Quarterly evaluation reports. 9. Other financial records, including expenditure documentation, if records listed above are not available or are not adequate to form an opinion on the accuracy of reported gross sales.

Transfer to Electronic Format. 1. The Department supports the Concessionaire’s transfer of original paper documents to an electronic record-keeping system. This will be supported if the Concessionaire uses a record keeping system that: (1) accurately reproduces the paper original records; (2) manages electronic records as a duplicate or substitute copy of the original paper records; and (3) converts the electronic records back into legible, readable, and capable-of-being-copied, paper documents; and can be provided upon the Department’s request. 2. The Department will have access to the electronic records and the electronic recordkeeping system for inspection and copying during Park Manager quarterly evaluations, Division compliance evaluations, Department audits, or compliant investigations. 3. In general, the original paper record may be disposed of any time after it has been transferred to an electronic recordkeeping system. However, the original paper record will not be disposed of if the electronic copy would not accurately reproduce the original record. 4. If records are maintained electronically, the Concessionaire will ensure the electronic records comply with this Agreement’s record retention and access regulations pursuant to Chapter 119, Florida Statutes, which requires at a minimum the Concessionaire make available and retain the records for the life of this Agreement. 5. The Concessionaire will ensure that their electronic recordkeeping system: a) Has reasonable controls to ensure the integrity, accuracy, authenticity, and reliability of the records kept in electronic format; b) Is capable of retaining, preserving, retrieving, and reproducing the electronic records; c) Is able to readily convert paper originals stored in electronic format back into legible and readable paper copies; and d) Has adequate records management practices in place. 6. The Concessionaire will manage, at a minimum, their electronic recordkeeping system according to these best management practices: a) Labeling electronically maintained records; b) Providing secure storage of electronic data; c) Providing internal controls of the system to prevent manipulation of data and information; d) Creating back-up electronic file copies; e) Observing quality assurance for electronic recordkeeping through regular evaluations of the system; and f) Retaining paper copies of records which cannot be accurately or completely transferred to the electronic recordkeeping system. Monthly Report of Concessionaire's Total Gross Sales (Due by the 20th of each month) Park: Date: Concessionaire Name: Period Covered: From To Sale Location(sTotal Gross Sales for all Subcontractors(s): $ Subcontractor(s): Concessionaire Direct Sales: + $ Total Taxes Collected: - $ Total Customer Refunds: # of Refunds: - $ Monthly Commission ( % rate x Total Gross Sales) $ State Use Tax ( % rate x Monthly Commission) + $ State Use Tax Exempt Amount (enter $0.00 if not exempt) - $ Park Admission Fees Collected + $ # of Paid Visitors: # of Free Entry Visitors Credit card processing fees borne by the Concessionaire - $ (limited to Park Admission Fees and other Department-approved fees) Monthly Utility Fee(s) to Park + $ Pass through fee Pavilion rentals + $ Other Payments (identify) + $ CERTIFICATION: I certify that this monthly gross sales statement is true and correct and is based upon actual gross receipts for the period covered and recorded in the accounting records available for review/audit by the Department. Signature of Concessionaire Date Signature of Preparer Date Preparer Name Return this form to the Department’s Agreement Manager. Monthly Profit and Loss Statement for (month) (year) (due with each Monthly Report of Concessionaire’s Total Gross Sales) Concessionaire: Park: Services Gross Sales Less Commissions Paid Less Cost of Goods Sold Less Operating Expenses Less Taxes Net Profit/Loss 1 Comments: 2 Comments: 3 Comments: 4 Comments: 5 Totals: Prepared by: Capacity: Date Submitted: Signature of Concessionaire: Date: Profit and Loss Statement for (year) (due April 30 of the following year) Concessionaire: Park: Services Gross Sales Less Commissions Paid Less Cost of Goods Sold Less Operating Expenses Less Taxes Net Profit/Loss 1 Comments: 2 Comments: 3 Comments: 4 Comments: 5 Totals: Prepared by: Capacity: Date Submitted: Signature of Concessionaire: Date: I. OVERALL OBJECTIVES AND TIME PERIOD Objective: To determine the accuracy of the gross sales reported to the Department of Environmental Protection (DEP) for the audit period and compliance with the Minimum Accounting Requirements included in the Agreement. The audit time period is the calendar year. Reports are due to the Park Manager no later than the date indicated in the Minimum Accounting Requirements paragraph found in the Agreement. Required records for review: 1. Concession Agreement 2. Monthly Reports of Gross Sales 3. Cash register tapes (select a sample of several days to form an opinion) 4. Cash receipts or sales journals 5. Bank statements, including validated deposit slips 6. General ledger 7. Sales tax forms (DR-15) 8. Quarterly evaluation reports. 9. Other financial records, including expenditure documentation, if records listed above are not available or are not adequate to form an opinion on the accuracy of reported gross sales.$

Transfer to Electronic Format. 1. The Department supports the Concessionaire’s transfer of original paper documents to an electronic record-keeping system. This will be supported if the Concessionaire uses a record keeping system that: (1) accurately reproduces the paper original records; (2) manages electronic records as a duplicate or substitute copy of the original paper records; and (3) converts the electronic records back into legible, readable, and capable-of-being-copied, paper documents; and can be provided upon the Department’s request. 2. The Department will have access to the electronic records and the electronic recordkeeping system for inspection and copying during Park Manager quarterly evaluations, Division compliance evaluations, Department audits, or compliant investigations. 3. In general, the original paper record may be disposed of any time after it has been transferred to an electronic recordkeeping system. However, the original paper record will not be disposed of if the electronic copy would not accurately reproduce the original record. 4. If records are maintained electronically, the Concessionaire will ensure the electronic records comply with this Agreement’s record retention and access regulations pursuant to Chapter 119, Florida Statutes, which requires at a minimum the Concessionaire make available and retain the records for the life of this Agreement. 5. The Concessionaire will ensure that their electronic recordkeeping system: a) Has reasonable controls to ensure the integrity, accuracy, authenticity, and reliability of the records kept in electronic format; b) Is capable of retaining, preserving, retrieving, and reproducing the electronic records; c) Is able to readily convert paper originals stored in electronic format back into legible and readable paper copies; and d) Has adequate records management practices in place. 6. The Concessionaire will manage, at a minimum, their electronic recordkeeping system according to these best management practices: a) Labeling electronically maintained records; b) Providing secure storage of electronic data; c) Providing internal controls of the system to prevent manipulation of data and information; d) Creating back-up electronic file copies; e) Observing quality assurance for electronic recordkeeping through regular evaluations of the system; and f) Retaining paper copies of records which cannot be accurately or completely transferred to the electronic recordkeeping system. Monthly Report of Concessionaire's Total Gross Sales (Due by the 20th 10th of each month) Park: Date: Concessionaire Name: Period Covered: From To Gross Sales Sale Location(s): $ If there are multiple point of sale locations, please include the total sales for all locations on this line; and, list the name and total sales of each location on an attached second sheet. Subcontractor(s): + $ Subcontractor is defined in paragraph 11 of this Agreement. If there are multiple subcontractors, please include the total gross sales for all subcontractors on this line; and, list the name and total gross sales of each subcontractor on an attached second sheet. Total Taxes Collected: - $ Total Customer Refunds: # of Refunds: - $ Total Gross Sales = $ Monthly Compensation Monthly Commission ( % rate x Total Gross Sales) $ State Use Tax ( % rate x Monthly Commission) + $ State Use Tax Exempt Amount (enter $0.00 if not exempt) - $ Park Admission Fees Collected + $ # of Paid Visitors: # of Free Entry Visitors Credit card processing fees borne by the Concessionaire - $ (limited to Park Admission Fees and other Department-approved fees) Monthly Utility Fee(s) to Park + $ Pass through fee Pavilion rentals + $ Other Payments (identify) + $ Total Monthly Compensation Due: = $ CERTIFICATION: I certify that this monthly gross sales statement is true and correct and is based upon actual gross receipts for the period covered and recorded in the accounting records available for review/audit by the Department. Signature of Concessionaire Date Signature of Preparer Date Preparer Name Return this form to the Department’s Agreement Manager. EXHIBIT E Monthly Profit and Loss Statement for (month) (year) (due with each Monthly Report of Concessionaire’s Total Gross Sales) Concessionaire: Park: Services Gross Sales Less Commissions Paid Less Cost of Goods Sold Less Operating Expenses Less Taxes Net Profit/Loss 1 Comments: 2 Comments: 3 Comments: 4 Comments: Add a second page, as needed, to provide an inclusive list of services, including revenue from subcontractors. 5 Totals: Prepared by: Capacity: Date Submitted: CERTIFICATION: I certify this monthly profit and loss statement is true and correct and is based upon actual gross receipts for the period covered and recorded in the accounting records available for review/audit by the Department. Signature of Concessionaire: Date: EXHIBIT F Profit and Loss Statement for (year) (due April 30 of the following year) Concessionaire: Park: Services Gross Sales Less Commissions Paid Less Cost of Goods Sold Less Operating Expenses Less Taxes Net Profit/Loss 1 Comments: 2 Comments: 3 Comments: 4 Comments: Add a second page, as needed, to provide an inclusive list of services, including revenue from subcontractors. 5 Totals: Prepared by: Capacity: Date Submitted: CERTIFICATION: I certify this annual profit and loss statement is true and correct and is based upon actual gross receipts for the period covered and recorded in the accounting records available for review/audit by the Department. Signature of Concessionaire: Date: EXHIBIT G Agreed-Upon Procedures For a Certified Public Accountant Review of Florida State Park Concession Operations Item No. Procedures Done By Date I. OVERALL OBJECTIVES AND TIME PERIOD Objective: To determine the accuracy of the gross sales reported to the Department of Environmental Protection (DEP) for the audit period and compliance with the Minimum Accounting Requirements included in the Agreement. The audit time period is the calendar year. Reports are due to the Park Manager no later than the date indicated in the Minimum Accounting Requirements paragraph found in the Agreement. Required records for review: 1. Concession Agreement 2. Monthly Reports of Gross Sales 3. Cash register tapes (select a sample of several days to form an opinion) 4. Cash receipts or sales journals 5. Bank statements, including validated deposit slips 6. General ledger 7. Sales tax forms (DR-15) 8. Quarterly evaluation reports. 9. Other financial records, including expenditure documentation, if records listed above are not available or are not adequate to form an opinion on the accuracy of reported gross sales.

Transfer to Electronic Format. 1. The Department supports the Concessionaire’s transfer of original paper documents to an electronic record-keeping system. This will be supported if the Concessionaire uses a record keeping system that: (1) accurately reproduces the paper original records; (2) manages electronic records as a duplicate or substitute copy of the original paper records; and (3) converts the electronic records back into legible, readable, and capable-of-being-copied, paper documents; and can be provided upon the Department’s request. 2. The Department will have access to the electronic records and the electronic recordkeeping system for inspection and copying during Park Manager quarterly evaluations, Division compliance evaluations, Department audits, or compliant investigations. 3. In general, the original paper record may be disposed of any time after it has been transferred to an electronic recordkeeping system. However, the original paper record will not be disposed of if the electronic copy would not accurately reproduce the original record. 4. If records are maintained electronically, the Concessionaire will ensure the electronic records comply with this Agreement’s record retention and access regulations pursuant to Chapter 119, Florida Statutes, which requires at a minimum the Concessionaire make available and retain the records for the life of this Agreement. 5. The Concessionaire will ensure that their electronic recordkeeping system: a) Has reasonable controls to ensure the integrity, accuracy, authenticity, and reliability of the records kept in electronic format; b) Is capable of retaining, preserving, retrieving, and reproducing the electronic records; c) Is able to readily convert paper originals stored in electronic format back into legible and readable paper copies; and d) Has adequate records management practices in place. 6. The Concessionaire will manage, at a minimum, their electronic recordkeeping system according to these best management practices: a) Labeling electronically maintained records; b) Providing secure storage of electronic data; c) Providing internal controls of the system to prevent manipulation of data and information; d) Creating back-up electronic file copies; e) Observing quality assurance for electronic recordkeeping through regular evaluations of the system; and f) Retaining paper copies of records which cannot be accurately or completely transferred to the electronic recordkeeping system. Monthly Report of Concessionaire's Total Gross Sales (Due by the 20th of each month) Park: Date: Concessionaire Name: Period Covered: From To Sale Location(s): $ Subcontractor(s): + $ Total Taxes Collected: - $ Total Customer Refunds: # of Refunds: - $ Monthly Commission ( % rate x Total Gross Sales) $ State Use Tax ( % rate x Monthly Commission) + $ State Use Tax Exempt Amount (enter $0.00 if not exempt) - $ Park Admission Fees Collected + $ # of Paid Visitors: # of Free Entry Visitors Credit card processing fees borne by the Concessionaire - $ (limited to Park Admission Fees and other Department-approved fees) Monthly Utility Fee(s) to Park + $ Pass through fee Pavilion rentals + $ Other Payments (identify) + $ CERTIFICATION: I certify that this monthly gross sales statement is true and correct and is based upon actual gross receipts for the period covered and recorded in the accounting records available for review/audit by the Department. Signature of Concessionaire Date Signature of Preparer Date Preparer Name Return this form to the Department’s Agreement Manager. Monthly Profit and Loss Statement for (month) (year) (due with each Monthly Report of Concessionaire’s Total Gross Sales) Concessionaire: Park: Services Gross Sales Less Commissions Paid Less Cost of Goods Sold Less Operating Expenses Less Taxes Net Profit/Loss 1 Comments: 2 Comments: 3 Comments: 4 Comments: 5 Totals: Prepared by: Capacity: Date Submitted: Signature of Concessionaire: Date: Profit and Loss Statement for (year) (due April 30 of the following year) Concessionaire: Park: Services Gross Sales Less Commissions Paid Less Cost of Goods Sold Less Operating Expenses Less Taxes Net Profit/Loss 1 Comments: 2 Comments: 3 Comments: 4 Comments: 5 Totals: Prepared by: Capacity: Date Submitted: Signature of Concessionaire: Date: I. OVERALL OBJECTIVES AND TIME PERIOD Objective: To determine the accuracy of the gross sales reported to the Department of Environmental Protection (DEP) for the audit period and compliance with the Minimum Accounting Requirements included in the Agreement. The audit time period is the calendar year. Reports are due to the Park Manager no later than the date indicated in the Minimum Accounting Requirements paragraph found in the Agreement. Required records for review: 1. Concession Agreement 2. Monthly Reports of Gross Sales 3. Cash register tapes (select a sample of several days to form an opinion) 4. Cash receipts or sales journals 5. Bank statements, including validated deposit slips 6. General ledger 7. Sales tax forms (DR-15) 8. Quarterly evaluation reports. 9. Other financial records, including expenditure documentation, if records listed above are not available or are not adequate to form an opinion on the accuracy of reported gross sales.

Transfer to Electronic Format. 1. The Department supports the a Concessionaire’s transfer of original paper documents to an electronic record-keeping system. This will shall be supported if the Concessionaire uses a record record- keeping system that: that (1) accurately reproduces the paper original records; , (2) manages electronic records as a duplicate or substitute copy of the original paper records; , and (3) converts the electronic records can be converted back into legible, readable, readable and capable-of-being-copied, capable of being copied paper documents; and and, can be provided upon the Department’s request. 2. The Department will shall have access to the electronic records records, and the electronic recordkeeping system for inspection inspection, copying and copying during Park Manager quarterly evaluations, Division compliance evaluations, Department audits, or compliant investigations. 3. In general, the original paper record may be disposed of any time after it has been transferred to an electronic recordkeeping system. However, the original paper record will shall not be disposed of if the electronic copy would not accurately reproduce the original record. 4. If records are maintained electronically, the Concessionaire will Concessionaires shall ensure the electronic records comply with this the Agreement’s record retention and access regulations pursuant to Chapter 119, Florida Statutesregulations, which requires at a minimum the Concessionaire make available and to retain the records for the life of this the Agreement. 5. The Concessionaire will shall ensure that their electronic recordkeeping system: a) Has reasonable controls to ensure the integrity, accuracy, authenticity, and reliability of the records kept in electronic format; b) Is capable of retaining, preserving, retrieving, and reproducing the electronic records; c) Is able to readily convert paper originals stored in electronic format back into legible and readable paper copies; and, d) Has adequate records management practices in place. 6. The Concessionaire will shall manage, at a minimum, their electronic recordkeeping system system, according to these best management practices: a) Labeling electronically maintained records; b) Providing secure storage of electronic data; c) Providing internal controls of the system to prevent manipulation of data and information; d) Creating back-up electronic file copies; e) Observing quality assurance for electronic recordkeeping through regular evaluations of the system; and, f) Retaining paper copies of records which cannot be accurately or completely transferred to the electronic recordkeeping system. Monthly Report of Concessionaire's Total Concessionaire‘s Gross Sales (Due by the 20th of each month) Park: Date: Concessionaire Name: Period Covered: From To Sale Location(s): Point of Sale/Location of Cash Receipt (excluding base fee amount) Gross Sales Subtotal Subcontractor Gross Sales $ Subcontractor(s): + $ Total Taxes Collected: - $ Total Customer Refunds: # Subcontractor is defined in paragraph 11 of Refunds: - this Agreement. If there are multiple subcontractors, please include the total for all subcontractors on this line; and, list the name of each subcontractor on this form, or on an attached second sheet. If additional space is required, attach second sheet. Gross Sales Subtotal (from above) $ Monthly Commission ( Commission: % rate x Total Gross Sales) Sales Subtotal $ State Monthly Base Fee Amount: $ $ Subtotal: $ Use Tax ( Tax: % rate x of Monthly Commission) + $ State Use Tax Exempt Amount (enter $0.00 if not exempt) - $ Park Admission Fees Collected + $ # of Paid Visitors: # of Free Entry Visitors Credit card processing fees borne by the Concessionaire - $ (limited to Park Admission Fees and other Department-approved fees) , plus Monthly Utility Fee(s) to Park + $ Pass through fee Pavilion rentals + Base Fee $ Other Payments (identify) + $ Total Payable $ Use Tax Exemptions $ Monthly Spending $ Total Spending, Year to Date: $ CERTIFICATION: I certify that this monthly gross sales statement is true and correct and is based upon actual gross receipts for the period covered and recorded in the accounting records available for review/audit by the Department. Signature of Concessionaire Date Signature of Preparer Accountant Date Preparer Accountant Name Return this form to the Department’s Agreement Park Manager. Monthly Profit and Loss Statement for (month) (year) (due with each Monthly Report April 30 of Concessionaire’s Total Gross Salesthe following year) ConcessionaireConcessionaire : Park: Services Gross Sales Less Commissions Paid Less Cost of Goods Sold Less Operating Expenses Less Taxes Net Profit/Loss 1 Profit/ (Loss) 1. Comments: 2 2. Comments: 3 3. Comments: 4 4. Comments: 5 Totals: Prepared by: Capacity: Date Submittedsubmitted: CERTIFICATION: I certify this annual profit and loss statement is true and correct and is based upon actual gross receipts for the period covered and recorded in the accounting records available for review/audit by the Department. Signature of ConcessionaireConcessionaire : Date: Profit and Loss Statement for (year) (due April 30 of Return the following year) Concessionaire: Park: Services Gross Sales Less Commissions Paid Less Cost of Goods Sold Less Operating Expenses Less Taxes Net Profit/Loss 1 Comments: 2 Comments: 3 Comments: 4 Comments: 5 Totals: Prepared by: Capacity: Date Submitted: Signature of Concessionaire: Date: form to the Park Manager. I. A. OVERALL OBJECTIVES AND TIME PERIOD Objective: To determine the accuracy of the gross sales reported to the Department of Environmental Protection (DEP) for the audit period and compliance with the Minimum Accounting Requirements included in the Agreement. The audit time period is the calendar year. Reports are due to the Park Manager no later than the date indicated in the Minimum Accounting Requirements paragraph found in the Agreement. Required records for review: 1. Concession Agreement 2. Monthly Reports of Gross Sales 3. Cash register tapes (select a sample of several days to form an opinion) 4. Cash receipts or sales journals 5. Bank statements, including validated deposit slips 6. General ledger 7. Sales tax forms (DR-15) 8. Quarterly evaluation reports. 9. Other financial records, including expenditure documentation, if records listed above are not available or are not adequate to form an opinion on the accuracy of reported gross sales.