Fla. Admin. Code R. 61G14-22.006
Applications by persons other than a pilot or group of pilots for a change in rates of pilotage shall be filed on a form adopted by the Committee and, in order to be considered complete, shall include:
(4) If an application for a rate decrease is filed which alleges that financial hardship is caused to the applicant as a result of existing rates of pilotage, the applicant must submit financial statements justifying any such hardship claim. The financial statements shall be audited by an independent certified public accountant and shall include an unqualified opinion from that certified public accountant. The financial statements shall be prepared as of the fiscal year ending closest to the date on which the rate change application is filed and shall also include the financial condition and the results of operations for the preceding fiscal year. The financial statements shall include the consolidated or combined financial condition and the results of operations of all the entities owned or partially owned by the applicant. The financial statements shall include a supplemental schedule detailing all operating expenses for the port in question.
The applicant must also submit a compilation of projected financial statements for the next two years following the current year, by a certified public accountant, which shall include projected balance sheets, projected income statements, projected statements of cash-flows and related notes to the projected financial statements indicating the impact of the requested rates, projected changes in vessel traffic and projected expenses.
Rulemaking Authority 310.151(1)(d) FS. Law Implemented 310.151 FS. History–New 8-8-95, Amended 10-14-97, Formerly 61E13-2.006, Amended 4-27-23.