(a) The minimum initial fee shall be based upon Fish and Game's estimated expenses in preparing the EIR. A detailed account of the derivation of this estimate shall be provided to the project proponent.

(b) Fish and Game shall separately account for the initial fee collected and the changes thereto. The status of the account shall be provided to the project proponent at regular periodic intervals established by mutual agreement. If, during the preparation of the EIR, it is determined that the costs will exceed the initial fee, the project proponent shall be required to pay the additional amount in advance of the work funded thereby. A final accounting shall be rendered by Fish and Game after the Final EIR is considered and adopted.

(c) If in the final accounting the initial fee exceeds the actual costs incurred by Fish and Game for the preparation and processing of the EIR, the excess shall be refunded. If the actual costs exceed the amount of the initial fee, the project proponent shall be billed for the difference.