(1) Contact information. Identify the corporate officer of the mattress recycling organization responsible for annual report submittal.

(2) Executive Summary. The purpose of the Executive Summary is to provide a broad understanding of the mattress recycling organization's program as a whole and to put into context the data and information that will follow. Provide a brief description of the mattress recycling organization's used mattress recovery efforts during the calendar year pursuant to section 18962.

(3) A description of the methods used to collect, transport, and process used mattresses in California.

(4) Include an updated list of participating manufacturers, renovators, and retailers and any updates to their respective contact information per section 18961(a)(2) and an updated list of brands covered under the plan per section 18961(a)(3).

(5) Description of how consumers of mattresses in California had an opportunity to recycle and properly manage their used mattresses, including the number, location, and type of collection points in the program.

(6) May include a description of activities to ensure proper collection and management of used mattresses.

(7) A description of methods used by the mattress recycling organization to coordinate with existing used mattress collection and recycling programs with regard to the proper management or recycling of discarded or abandoned mattresses.

(8) Description of objectives and activities based on the used mattress recovery and recycling plan, per section 18962(a)(2). State objectives from the approved plan and describe progress toward achieving those objectives during the reporting period. Describe any adjustments to objectives stated in the approved plan that may be made for the upcoming reporting period and accompanying rationale for those changes. If any changes are significant or material, as defined, the mattress recycling organization shall amend and resubmit its plan for approval by the department. The annual report shall include:

(9) Financing Mechanism. Include the mattress recycling organization's total expenses and revenues associated with the implementation of the used mattress recycling program. Changes to the mattresses recycling charge shall be reflected in the annual program budget for approval by the department. If a mattress recycling organization changes the amount of the mattress recycling charge in the first 12 months during which the mattress recycling charge is being collected per subsection (1) of subdivision (c) of section 42989 of the Public Resources Code, the mattress recycling organization shall provide the department no less than 90 days' notice before the change in the amount of the mattress recycling charge takes place. If a mattress recycling organization conducts activities that are separate from the implementation and management of the California used mattress recycling program, then the annual report shall include documentation on how the collection and use of funds from the California mattress recycling charge were kept separate from other activities of the mattress recycling organization, including the methodology for distribution of shared costs. Consistent with subdivision (a) of section 42990.1 of the Public Resources Code, the annual report shall include the following:

(10) Education and Outreach. Provide a description of educational materials that were provided, including electronic examples of these materials. Identify any method(s) used to determine the effectiveness of educational and outreach efforts (e.g., surveys, hits on specific web pages, number of participants at events, etc.), if applicable. Describe any changes to those materials that are planned for subsequent years, if applicable.

(11) Audits. The annual report shall include an independent financial audit of the used mattress recovery and recycling program funded from the mattress recycling charge. The audit shall be conducted in accordance with auditing standards generally accepted in the United States of America, and standards set forth in Government Auditing Standards issued by the Controller General of the United States. The financial audit submitted to the department shall be prepared by an Independent Certified Public Accountant (CPA). The CPA shall not perform non-audit services for the mattress recycling organization that would impair independence as defined in the Government Auditing Standards issued by the Controller General of the United States (e.g., accounting services, development of internal controls, management decisions). The independent financial audit shall include:

(12) Advisory Committee Report. The annual report shall include the report of the advisory committee required by subdivision (k) of section 42990.1 of the Public Resources Code. The mattress recycling organization's annual report may include a description of how it addressed the points or recommendations raised in the advisory committee report.

(13) Good faith effort. For annual reports submitted on and after July 1, 2019, a demonstration of good faith effort with the state mattress recycling goals established pursuant to section 42987.5 (b) of the Public Resources Code.

(1) If the department conditionally approves the annual report, the department shall identify the deficiencies in the annual report and the mattress recycling organization shall comply with the conditions of approval within not less than 60 days of the notice date or as determined by the director. If the conditions are met, the department shall approve the annual report.

(2) If the department disapproves the annual report, the department shall identify the deficiencies in the annual report and the mattress recycling organization shall resubmit an annual report or provide supplemental information requested within not less than 60 days of the notice date or as determined by the director.

(3) If the department conditionally approves an annual report and the conditions are not met, the department shall disapprove the annual report.