(1) Breweries, microbreweries, beer certificate of approval holders, and beer distributors must keep beer accounts separate and independent from other accounts and maintain proper records in a form approved by the board, showing all transactions in beer.
(2) Breweries, microbreweries, beer distributors, and beer importers must in case of beer exported or beer sold, transferred or shipped to another distributor, preserve all bills of lading or other evidence of shipment for a period of three years after such exportation, and must in the case of sales to retailers preserve all sales slips and keep the same on file in the office of the wholesaler for at least three years after each sale.
(3) Each brewery, beer distributor, and beer importer may maintain microfilm records containing reproductions (including microfiche) of any record, document, or report if first approved by the board. Request for approval shall be directed to the financial division of the Washington state liquor control board and must include the following information:
(a) Records proposed to be reproduced.
(b) Reproduction process.
(c) Manner of preserving the reproduction.
(d) Facilities provided for examining or viewing such reproduction.
If the request is approved, the licensee shall provide for the examining, viewing, and reproduction of such records the same as if they were the original records.
(4) If the brewery, beer distributor, or beer importer keeps records within an automated data processing (ADP) system, the system must include a method for producing legible records that will provide the same information required of that type of record within this section. The ADP system is acceptable if it complies with the following guidelines:
(a) Provides an audit trail so that details (invoices and vouchers) underlying the summary accounting data may be identified and made available upon request.
(b) Provides the opportunity to trace any transaction back to the original source or forward to a final total. If printouts of transactions are not made when they are processed, the system must have the ability to reconstruct these transactions.
(c) Has available a full description of the ADP portion of the accounting system. This should show the applications being performed, the procedures employed in each application, and the controls used to ensure accurate and reliable processing.
(5) The provisions contained in subsections (3) and (4) of this section do not eliminate the requirement to maintain source documents, but they do allow the source documents to be maintained in some other location.
[Statutory Authority: RCW
66.08.030 and
66.28.320. WSR 10-01-090, § 314-20-050, filed 12/16/09, effective 1/16/10. Statutory Authority: RCW
66.08.030,
66.20.360 through [66.20].380,
66.20.390,
66.24.170,
66.24.206,
66.24.210,
66.24.240,
66.24.244,
66.24.270,
66.24.290,
66.28.170,
66.28.180, and
42.56.270. WSR 07-02-076, § 314-20-050, filed 12/29/06, effective 1/29/07. Statutory Authority: RCW
66.08.030,
15.88.030,
19.126.020,
66.04.010,
66.08.180,
66.16.100,
66.20.010,
66.20.300,
66.20.310,
66.24.150,
66.24.170,
66.24.185,
66.24.200,
66.24.206,
66.24.210,
66.24.230,
66.24.240,
66.24.244,
66.24.250,
66.24.375,
66.24.380,
66.24.395,
66.24.400,
66.24.420,
66.24.425,
66.24.440,
66.24.450,
66.24.455,
66.24.495,
66.24.540,
66.28.010,
66.28.040,
66.28.050,
66.28.170,
66.28.180,
66.28.190,
66.28.200,
66.28.310,
66.44.190,
66.44.310,
66.98.060 and
82.08.150. WSR 98-18-097, § 314-20-050, filed 9/2/98, effective 10/3/98. Statutory Authority: RCW
66.08.030. WSR 87-20-013 (Order 229, Resolution No. 238), § 314-20-050, filed 9/29/87; Rule 44, filed 6/13/63.]
