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(4) Receives an adverse o inion, disclaimer of o inion, or <br />other ualifle opinion from t e in e enden cern ie pub is <br />accountant auditing its financiai statement as required by section <br />(a) . <br />(c) The phrase "current ostclosure maintenance cost <br />estimates covered the test" refers to the current ostc osure <br />b <br />maintenance cost estimate required section ( ) ( ) to be s7 own in <br />baraarap s 1 an of t e letter from the chief financial officer. <br />(d) The hrase current corrective action cost estimates <br />covered bV the test" refers to the current corrective action cost <br />estimate required by section (j) (1) to be -shown in paragraphs 1 and <br />of the letter from the chief financial officer. <br />(e) The total amount of postclosure maintenance costs and <br />corrective action costs which can'Be assure under this local <br />government financial testis is determine as fo ows: <br />(1) If the local government operator or guarantor does not <br />assure other environmental o i ations through a_tinanc'al test, it <br />may assure postclosure maintenance costs an or corrective action <br />costs that equal up to 4 2ercent of t e oca overnment s tots <br />annual revenue. <br />(2) If the local government operator or guarantor assures <br />other environmental obligation row a financial test, including <br />but not limiteE to those associated -with underground injection <br />control ,Wel s, 2etroleum underground storage tank facilH—ies, PCB <br />storage facilities, and hazardous waste treatment, sr -ora e, and <br />des osa —facilities, it must add those costs to the postclosure <br />maintenance costs and or corrective action costs It seeks to <br />assure The total that may be assured must not exceed 4 percent <br />of the local government's or guarantor's total annual revenue. <br />(3) The operator or guarantor must obtain an alternate <br />financial assurance instrument for those costs that exceed the <br />limits set .in (1) and ( 2) . <br />(f) The operator or guarantor shall meet the criteria of <br />either section (g) or (h) based on the operator's or guarantor's <br />most recent audited annual- financial statements prepare in <br />con ormi.ty with Generally Accepted Accounting Princip es or <br />governments. <br />( The o erator or uarantor shall satisfy each of the <br />following i.nancia ratios ase on the o erator s or uarantor s <br />most recent audited annual financial statements prepared in <br />con ormit with Genera Acce to Accountin Prince es or <br />governments: <br />fl-kri 6 0 <br />