4.5.312 COLLECTION OF FEES
(1) The procedures to be followed by an agent employed by a governmental agency include:
(a) collection of fees and deposition of fees in an appropriate government account;
(b) a record of the name of the government agent collecting the fees;
(c) a record of total fees collected;
(d) a record of names of each producer and documentation of the fee paid;
(e) a record of the amounts submitted to the department;
(f) a record of the amount retained by the agent's governmental agency; and
(g) all records be kept in accordance with generally accepted accounting principles.
(h) The agent shall submit at the conclusion of the season complete information on the collection, deposit and disbursement of fees as set forth above including the name of the government account where the fees were deposited.
(i) Fees collected and deposited in a government agency account may be used to support any activity or expense associated with the NWSFF program in that county.
(2) The procedures to be followed by a nongovernment agent include:
(a) deposition of all fees in a department approved account in a local financial institution; or submission of all fees directly to the department. The method of deposit will be determined by the department on a case by case basis;
(b) submission of records to the department at the time of deposit or submission of fees;
(i) a record of the name of the nongovernment agent collecting the fees;
(ii) a record of total fees collected;
(iii) a list of producers and the fees paid;
(c) that all records be kept in accordance with generally accepted accounting principles; and
(d) the department will issue the nongovernment agent payment for services rendered.