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Attachment R <br /> Financial Responsibility <br /> The permittee has submitted a financial statement as demonstra- <br /> tion of financial responsibility. The permittee was found to <br /> have met the criteria necessary to pass the financial test in ac- <br /> cordance with the requirements of 40 CFR §144. 52(a) (7 ) . <br /> Within ninety ( 90) days after the close of each fiscal year , the <br /> permittee shall submit updated financial assurance information <br /> for plugging and abandonment provided in this permit. The infor- <br /> mation submitted to the Director must consist of the following <br /> three ( 3) items: <br /> 1. A letter signed by the owner's or operator 's financial <br /> officer and worded as specified in 40 CFR 5144 . 70(f) ; and <br /> 2. A copy Of the independent certified public accountant's <br /> report on examination of the owner 's or operator 's finan- <br /> cial statements for the latest completed fiscal year ; and <br /> 3 . A special report from the owner 's or operator 's independent <br /> certified public accountant to the owner or operator stat- <br /> ing that: <br /> (a) He has compared the data which the letter from the <br /> chief financial officer specifies as having been <br /> derived from the independently audited, year-end finan- <br /> cial statements for the latest fiscal year with the <br /> amounts in such financial statements ; and <br /> (b) In connection with that procedure , no matters came to <br /> his attention which caused him to believe that the <br /> specific data should be adjusted. <br /> The permittee must maintain a written cost estimate , in current <br /> dollars , for the plugging and abandonment plan as specified in 40 <br /> CFR 5146 . 10 and according to the plan contained in Attachment Q. <br /> The latest cost estimates must be kept on file at the facility <br /> during the operating life of the facility and shall be available <br /> for inspection. The permittee must revise the plugging and aban- <br /> donment cost estimate whenever a change in the plugging and aban- <br /> donment plan increases the cost Of plugging and abandonment. The <br /> revised plugging and abandonment estimate must be adjusted for <br /> inflation. The inflation factor is prescribed in 40 CFR <br /> §144. 62(b) . <br /> 27 <br />