ACO - LIVESTOCK MANAGEMENT PLAN
(Including specifications for USDA NOP Program if relevant)
You will need to fill this Plan out if you run a certified organic livestock
enterprise. You will also need to use this plan if you intend to apply for US NOP and COR (Canada)
certification for a livestock operation. All questions which specifically reference USDA NOP are also
relevant to Canada.
SECTION ONE: General Information
FIRST NAME:
SURNAME:
TRADING NAME:
TYPE OF BUSINESS
CERTIFICATION
NUMBER:
a) Year first certified:
List previous organic certification by other
bodies:
List current certification by other organic
agencies:
Year when complete organic farm
plan/Organic Management Plan
questionnaire was last submitted:
List all livestock types requested for
certification:
Have you ever been denied/suspended
certification?
YES
NO
IF YES, DESCRIBE THE
CIRCUMSTANCES:
Have you read and understood the current
 ACO organic standard (ACOS 2013)
 USDA NOP standard CFR 7 Part 205?
YES
NO
YES
NO
Do you have a copy of the current organic standards?
YES
NO
Do you have any other QA program certification?
YES
NO
YES
NO
(Please note that you must have an Organic Handling Plan on file to certify the
processing/handling portion of your operation.)
YES
NO
Is the off-farm or on-farm processing facility certified by ACO?
YES
NO
If yes, please specify: (i.e. Flockcare, Cattlecare)
b) ON & OFF-FARM HANDLING/PROCESSING
Do you have any off-farm or on-farm processing done? (i.e. slaughter etc.)
If yes, have you filled out an Organic Handling Plan Or equivalent plan?
© Australian Certified Organic Pty Ltd
Authorised by: Michael Baker 11/07/2013
Form 205-13
Issue 1 Revision 6
1
ACO - LIVESTOCK MANAGEMENT PLAN
(Including specifications for USDA NOP Program if relevant)
2a). Origin of livestock: (Outline here the certification status of all stock currently on your
farm. Include organic and non-certified stock. Detail how these are identified. Also note here
what certification such stock have (name of certifier, level and program certified by.)
Livestock
Breed & class/type
Name of supplier
(Cert # or property
name from own
property)
Organic or
conventional
Certifier
NOP
ID
method
Is there a NVD or
equivalent
transaction
record?
2 b) Please attach a current ACO Annual Livestock Inventory (this must include all livestock
whether certified or not)
Attached?
YES
NO
2 c) Describe your plan for organic livestock replacement or conversion plan, as applicable to
breeder, slaughter, poultry and products (milk/fibre etc)
Breed/raise own stock with continuous organic management
Organic management during last third of gestation
Purchase poultry by 2nd day of life
Purchase certified organic animals (you must maintain a copy of the certificate on file for
each purchase)
Other (describe)
2 d) Provide a description of changes in animal numbers anticipated for the next year (address
likelihood of culling, mortality, slaughter, sales and maturation into other classes.
© Australian Certified Organic Pty Ltd
Authorised by: Michael Baker 11/07/2013
Form 205-13
Issue 1 Revision 6
2
ACO - LIVESTOCK MANAGEMENT PLAN
(Including specifications for USDA NOP Program if relevant)
3. System of identification & separation of all stock: (All stock must be identifiable by tags
or similar means, particularly any non certified livestock must be identifiable and traceable
separately from organic stock. In addition to this, some stock may be compliant to certain
markets (eg USDA NOP). Separate identification of US NOP stock is required at all times
(205.236c).
a) How do you identify stock?
Ear tag
NLIS device (specify):
Ear marking
Branding
Flock purchase date
Other method (specify):
b) If you have NOP livestock,
how do you differentiate NOP
livestock from other organic or
non-organic livestock?
Individual tag number per animal
Tag colour or number per mob/flock □ Individual brand
per mob/flock
Additional unique tag applied if animal loses NOP status
Other (specify) :
Describe in detail:
c) Describe your system of
recording livestock ID data and
tracing movements of stock
from source through
disposal/death.
d) Describe how non-organic
stock are managed separately
from organic livestock (include
reference to any non organic
feed regimes)
© Australian Certified Organic Pty Ltd
Authorised by: Michael Baker 11/07/2013
Form 205-13
Issue 1 Revision 6
3
ACO - LIVESTOCK MANAGEMENT PLAN
(Including specifications for USDA NOP Program if relevant)
4. Livestock Feed
Note: Amounts fed must be documented
a) List ALL livestock feed sources (in use or planned). Include feed produced on-farm or
purchased. Note that feed produced on-farm is also covered in the Organic Farm Plan as a
crop. Show supplements and additives in table b)
Livestock
Feed Type
(excluding
additives &
supplements)
Livestock animal
type and class
Percentage Source (include
of feed
producer/
type in the supplier name)
ration
Certification status
(Organic/ in
conversion/
conventional verifiable by records)
b) List all feed supplements and additives
Name &
formulation (you
Manufacturer
Type of material &
reason for use
may attach MSDS)
© Australian Certified Organic Pty Ltd
Authorised by: Michael Baker 11/07/2013
The
substance
is certified
or on the
NOP
National
List
Form 205-13
Do you have
written
certifier
approval for
use? If no,
submit
documentation
for review with
this form
Issue 1 Revision 6
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ACO - LIVESTOCK MANAGEMENT PLAN
(Including specifications for USDA NOP Program if relevant)
c) Feed Rations for Class of Livestock
Please provide a general description of feed rations provided to each type and class of
livestock (poultry - meat, egg layers, piglets, breeding sows, pigs slaughter stock, finishing
stock etc).
Class of Livestock
Daily rations per animal – give
appropriate measurement
eg chicks
Chick mash 8 kg per day per flock increasing
gradually during 5 weeks growing out.
Season/time of year
d) NOP 205.237 Livestock Pasture Rule – Ruminants only
NOP certified operators and applicants must calculate Dry Matter Intake (DMI) from Grazing
for all ruminant types throughout the grazing season. DMI from grazing must be on average
not less than 30% of total dry matter intake from all sources. The grazing season shall not be
less than 120 days per calendar year.
For NOP certified ruminant production, completion of the NOP Pasture Rule Supplement is
required.
NOP Pasture Rule Supplement form completed (Appendix 1)?
© Australian Certified Organic Pty Ltd
Authorised by: Michael Baker 11/07/2013
Form 205-13
YES
Issue 1 Revision 6
NO
5
ACO - LIVESTOCK MANAGEMENT PLAN
(Including specifications for USDA NOP Program if relevant)
5. Animal Welfare & Living Conditions:
(For NOP outline here all methods that are taken to ensure the living conditions of stock are
adequate and conform with the NOP standard section 205.238)
a) Do livestock have daily access to outdoor areas?
YES
NO
b) If yes do they have access to shade and water?
Note, shade areas and water points are to be detailed on the farm map.
YES
NO
c) If no, define the housing regime for all types and classes of livestock including confinement:
c) Please outline measures taken to ensure welfare of livestock: (205.238 the producer
must establish & maintain preventive livestock health care practices i.e. shelter, nutritional
requirements, sanitation practices, housing conditions etc).
© Australian Certified Organic Pty Ltd
Authorised by: Michael Baker 11/07/2013
Form 205-13
Issue 1 Revision 6
6
ACO - LIVESTOCK MANAGEMENT PLAN
(Including specifications for USDA NOP Program if relevant)
6. TRANSPORTATION: (Outline here all means of transport both on and off farm, transport
operator/s, time of travel to abattoirs or other end destinations, and how all aspects pertaining
to welfare during transport, including feed and water made available conform with the Organic
Standard.)
Who is responsible for arranging transportation of organic products?
Self
Buyer
Contract transporter
Describe how organic livestock are transported.
Is transport used for both Organic and Conventional livestock?
YES
NO
YES
NO
to
YES
NO
YES
NO
YES
YES
NO
NO
YES
NO
If yes, please describe how you clean down to avoid cross contamination.
Is transport time less than 8 hours?
If No, please answer the following questions:
a) Distance of transport
b) Are livestock spelled enroute?
Km
From
- If yes, where is the spelling area?
- Has the spelling area been on-site audited or certified by ACO?
c) Are the livestock fed during transport times?
- If yes, is feed included in Question 3 above?
e) Are all other animal welfare requirements met (government regulations) ?
If Yes, please specify:
© Australian Certified Organic Pty Ltd
Authorised by: Michael Baker 11/07/2013
Form 205-13
Issue 1 Revision 6
7
ACO - LIVESTOCK MANAGEMENT PLAN
(Including specifications for USDA NOP Program if relevant)
7. Livestock Pest and Disease Management(Note what pests and diseases are present for
your operation as well as what practices are put in place to manage these pests and
diseases. Also include here any vaccines required to be used for your area or farming system
and what diseases or ailments these assist in preventing.)
What are your problem pests?
a) Internal
None
b) External
c) Pest animals
Worms
None
None
Ticks
Nematodes
Lice
Birds
Flies
Foxes
Other :
Other:
Dogs
Other:
What strategies do you use to control pests?
Use of approved products (drenches, repellents etc). please specify:
Good nutrition □ Rotational grazing □ Breed selection Culling
Minerals / supplements Other (please specify):
What are your problem diseases? Please specify:
What strategies do you use to control these diseases?
Breeding
Nutrition
Vaccination(please specify):
Other approved treatments (please specify):
Do you keep a record of how often you utilize these pest and diseases
control methods, i.e., dates when you drench etc.?
© Australian Certified Organic Pty Ltd
Authorised by: Michael Baker 11/07/2013
Form 205-13
YES
Issue 1 Revision 6
NO
8
ACO - LIVESTOCK MANAGEMENT PLAN
(Including specifications for USDA NOP Program if relevant)
8. Quarantine Procedures (Please outline here how you quarantine incoming livestock as
well as any livestock required to be treated with prohibited inputs which removes them from
the certification program. Also name the paddock/s which are dedicated to quarantine
practices.)
a) Do you have Quarantine Paddock?
YES
NO
b) Is the Quarantine Paddock showed on your map?
YES
NO
c) Quarantine Paddock Name or number :
9. Soil Fertility and Management:
Soil management:
What are your general soil types?
What are your soil/nutrient deficiencies?
How do you monitor your soil health/fertility? Attach copies of available test results, if
applicable.
microbiological testing
observation of pasture health
soil testing
pasture quality
testing
How often do you conduct fertility monitoring?
Monthly
Annually
As needed
tissue testing
field observation of
soil
other
(specify):
Other (specify):
Rate the effectiveness of your fertility management program.
Excellent
Satisfactory
Needs improvement
What changes/improvements do you anticipate
making over the coming year?
© Australian Certified Organic Pty Ltd
Authorised by: Michael Baker 11/07/2013
Form 205-13
Issue 1 Revision 6
9
ACO - LIVESTOCK MANAGEMENT PLAN
(Including specifications for USDA NOP Program if relevant)
List all fertility inputs used or intended for use in the current year on the
property.
PRODUCT
BRAND
NAME OR
SOURCE
STATUS: APPROVED
(A), RESTRICTED (R),
PROHIBITED (P)
NUMBER OF
APPLICATIONS PER
YEAR
If you use or plan to use restricted (R) fertility inputs, how do you comply with the
"annotation"? Please explain.
Do you apply sewage sludge/biosolids to paddocks?
YES
None
used
REASONS
FOR USE
N/A
NO
If yes, list paddocks where applied. (note: USDA
restrictions- non feed use and cannot be used to
dispose crop residues)
© Australian Certified Organic Pty Ltd
Authorised by: Michael Baker 11/07/2013
Form 205-13
Issue 1 Revision 6
10
ACO - LIVESTOCK MANAGEMENT PLAN
(Including specifications for USDA NOP Program if relevant)
10.
Pasture Management
a) How are your pastures managed?
Improved pasture / sown pastures
Grazing management
Fertilizers
Other (please specify):
b) Describe pasture types (plant species/mixes; perennial/annual; rangeland etc)
c) If you improve/sow pasture:
Is any seed used Organic?
Yes
No
If no, did you obtain approval letter for non organic seed use from ACO?
Yes
No
d) Describe pasture irrigation system and regime (if not applicable write N/A):
11) Grazing Management
a) System type:
Rotational grazing
Set stocking
Rangeland
Other:
b) Please briefly describe your management regime including pasture monitoring practices:
c) Describe the grazing season in general terms:
 Approximate/average start and end dates:
 rainfall patterns and climatic conditions that define the grazing season:
d) What is the average grazing season length (days per year):
e) Stocking rate per ha/per year by class:
f) Describe fence types:
g) How do you manage pastures to ensure sufficient quality and quantity of forage throughout the
grazing season?
h) How is ground cover monitored and documented to ensure greater than 70% groundcover is
maintained (Section ACOS 5.7.3)?
© Australian Certified Organic Pty Ltd
Authorised by: Michael Baker 11/07/2013
Form 205-13
Issue 1 Revision 6
11
ACO - LIVESTOCK MANAGEMENT PLAN
(Including specifications for USDA NOP Program if relevant)
12: Organic Risk Management
Organic Standard 4.8.21-24 NOP Rule 205.201(a)(5) and 205.202(c)
12A. ADJOINING LAND USE:
What is your neighbouring land used for (eg. Intensive horticulture, grazing, bushland):
North:
South:
East:
West:
List specific buffer areas you maintain. (Show all adjoining land uses on your farm maps.)
Do any paddocks or portions of paddocks flood frequently? (more than
once every ten years) If yes, list paddock numbers
NO
YES
List other potential contamination or commingling risks to your products / property? Describe.
How do you manage each of these risks?
13. NATURAL RESOURCES: OS 4.7
What soil conservation practices are used?
Riparian (Creek/ river bank)
Tree lines
management
Other (specify):
Windbreaks
Maintain pasture ground cover
What soil erosion problems do you experience
(why and on which paddocks)?
Describe your efforts to minimize soil erosion
problems listed above.
Describe how you monitor the effectiveness of
your soil conservation program.
How often do you conduct conservation monitoring?
Monthly
Annually
Other (specify)
© Australian Certified Organic Pty Ltd
Authorised by: Michael Baker 11/07/2013
As needed
Form 205-13
Issue 1 Revision 6
12
ACO - LIVESTOCK MANAGEMENT PLAN
(Including specifications for USDA NOP Program if relevant)
14 WATER USE:
Irrigate pastures
Livestock
Foliar/BD sprays
Dairy shed
Other (specify):
Source of water:
On-site bores(s)
Irrigation scheme
River/creek/dam
Other (specify):
Spring
municipal/county
15 Biodiversity
What Biodiversity measures do you have in place?
Protect remnant native vegetation □ Manage native pasture/grassland
Native shelter belt/wild life corridors □ Wetland / riparian(creek bank) areas
Other (please specify):
What is the estimated percentage of your farm managed for Biodiversity?
%
Please outline how you intend to maintain / enhance Biodiversity in the future?
Protecting native vegetation □ Protecting creeks / wetland □ Using native pastures
Environmental rangeland management
Biodiversity / wildlife corridor plantings
Other (please specify):
(Please note where less than 5% of your own farm is set aside as a non intensive production area
(i.e. Biodiversity areas), you will need written permission from the ACO office- see the Organic
Standard 4.7.2)
© Australian Certified Organic Pty Ltd
Authorised by: Michael Baker 11/07/2013
Form 205-13
Issue 1 Revision 6
13
ACO - LIVESTOCK MANAGEMENT PLAN
(Including specifications for USDA NOP Program if relevant)
AFFIRMATION
I affirm that all statements made in this application are true and correct. No prohibited products have
been applied to any of my organically managed paddocks during the three-year period prior to
projected harvest for certified organic status. I understand that the operation may be subject to
unannounced audit and/or sampling for residues at any time as deemed appropriate to ensure
compliance with the ACO Standard and National Organic Program Rules and Regulations of USDA,
if relevant. I understand that acceptance of this questionnaire in no way implies granting of
certification by the ACO. I agree to provide further information as required by the ACO.
NAME of
OPERATOR
TITLE /ROLE
SIGNATURE OF
OPERATOR
DATE
The following documents must be submitted to ACO with this Organic Livestock Plan
(unless ‘if applicable’)
I have attached the following documents:
A Farm Map including all paddocks (showing adjoining land uses, paddock identification
and fences, yards, shelter belts, shade areas, water points, quarantine and buffer zones.)
Tissue test results, if applicable
For USDA NOP certification please also include
Livestock inventory (APPENDIX 2)
Livestock feed records
I have made copies of this plan and other supporting documents for my own records.
Please submit completed form, fees, and supporting documents to:
info@aco.net.au or FAX 07 3266 5996
AUSTRALIAN CERTIFIED ORGANIC
PO Box 810
NUNDAH QLD 4012
AUSTRALIA
© Australian Certified Organic Pty Ltd
Authorised by: Michael Baker 11/07/2013
Form 205-13
Issue 1 Revision 6
14
ACO - LIVESTOCK MANAGEMENT PLAN
(Including specifications for USDA NOP Program if relevant)
APPENDIX 1 – USDA/NOP ONLY
Livestock Management Plan Supplement – NOP Pasture Rule § 205.237
For Ruminants only
DMD = Dry Matter Demand (kg/day)
DMI = Dry Matter Intake (kg/day)
Operation Name:
Date:
Species of animal described by this form:
Certification Number:
► This form is considered a plan only (a supplement to your Livestock Management Plan) and should be
updated when there are significant changes. Actual annual grazing season dates, DMD & DMI shall be
calculated and reviewed during the course of the annual onsite audit.
► Please complete a separate copy of this form for each species of ruminant animal.
A. GRAZING SEASON
The grazing season (as defined by NOP) is the period of time when pasture is available for grazing, due to
rainfall, irrigation, frost or extreme climatic conditions. Due to weather, season or climate, the grazing
season may or may not be continuous, but must be at least 120 days per year. Dates may vary because of
mid-summer heat/ humidity, significant rainfall events, flood, droughts etc. The grazing season may be
extended by the grazing of residual forage (crop stubble).
1) Please describe your grazing season, including the weather and pasture conditions that characterise the
grazing season. Include approximate start and end dates of the grazing season and hours per day grazed for
each period (e.g. for dairy operations – hours spent indoors for milking must be considered hours not spent
grazing, yarding is also considered hours spenting not grazing):
Length of grazing season:
days
B. DRY MATTER DEMAND & INTAKE DURING GRAZING SEASON
During the grazing season (for at least 120 days of the year), producers shall provide not more than an
average of 70 % of a ruminant’s dry matter demand from dry matter supplementary feed and an average of
not less than 30 % of their dry matter intake from grazing throughout the grazing season. Non organic
breeding bulls are exempted.
1) Locate or calculate relevant typical Dry Matter Demand values for each class of animal. These data may be
sourced from USDA, DPI, MLA, qualified consultants or similar sources. Note the source of the data, or the
method of calculation should be detailed here:
© Australian Certified Organic Pty Ltd
Authorised by: Michael Baker 11/07/2013
Form 205-13
Issue 1 Revision 6
15
ACO - LIVESTOCK MANAGEMENT PLAN
(Including specifications for USDA NOP Program if relevant)
2) Convert total weight of any supplementary feed fed to animals into Dry Matter (kg), using (if available)
known moisture levels, or otherwise using the following general assumptions for the percent dry matter as
below:
• Grain = 89% dry matter
• Dry hay = 90% dry matter
• Grain Silage = 25-35% dry matter
• Hay Silage = 35-60% dry matter
Source: USDA. 2010b.
3) Complete the table below or attach additional sheets containing the information requested for each class
of animal during the grazing season. The numbers entered below are to be estimates and actual intake will
be documented annually and reviewed at inspection. Attach the sheets/forms used to calculate the
estimates provided.
© Australian Certified Organic Pty Ltd
Authorised by: Michael Baker 11/07/2013
Form 205-13
Issue 1 Revision 6
16
ACO - LIVESTOCK MANAGEMENT PLAN
(Including specifications for USDA NOP Program if relevant)
Ruminant
Class
and/or Age
Average
Approximate
Body Weight
Dry Matter
Demand during
Grazing Season
(A)
Average daily
Average daily
Dry Matter Fed
Dry Matter
during Grazing
Grazed
Season
during
(not pasture) Grazing Season
(B)
(C) = (A) – (B)
Average % Dry
Matter Intake
from Grazing
(D) = (C) / (A) x
100
Calves/Young
stock (up to 6
months)
Kg
Kg/day
Kg/day
Kg/day
%
Heifers/Young
stock
(Up to 2 years)
Kg
Kg/day
Kg/day
Kg/day
%
Kg
Kg/day
Kg/day
Kg/day
%
Kg
Kg/day
Kg/day
Kg/day
%
Kg
Kg/day
Kg/day
Kg/day
%
Kg
Kg/day
Kg/day
Kg/day
%
Kg
Kg/day
Kg/day
Kg/day
%
Kg
Kg/day
Kg/day
Kg/day
%
Kg
Kg/day
Kg/day
Kg/day
%
Breeding stock
Lactating
Animals
(early
lactation)
Lactating
Animals
(late lactation)
Dry Animals
Slaughter
Stock
Other:
Other:
4) The values in column (D) must be greater than 30%, for the grazing / feeding regime to be compliant to
the USDA NOP requirements. If values in column D are less than 30%, adjustments to the rates of
supplementary feeding will be required to allow animals to retain NOP Organic status.
© Australian Certified Organic Pty Ltd
Authorised by: Michael Baker 11/07/2013
Form 205-13
Issue 1 Revision 6
17
ACO - LIVESTOCK MANAGEMENT PLAN
(Including specifications for USDA NOP Program if relevant)
APPENDIX 2
Livestock Inventory - Cattle
Operation name:
Date completed:
Cattle numbers at last audit on
(date):
Non organic*
ACO Only
ACO/NOP
Non organic*
ACO Only
ACO/NOP
Non organic*
ACO Only
ACO/NOP
Cows
Calves Male
Calves Female
Heifers
Steers
Cull females
Bulls
TOTAL at last audit:
Stock increase since last audit
(Births / Purchases / Agistment)
Cows
Calves Male
Calves Female
Heifers
Steers
Cull females
Bulls
TOTAL Increases:
Stock decrease since last audit
(Sales / Agisted off farm):
Cows
Calves Male
Calves Female
Heifers
Steers
Cull females
Bulls
TOTAL Decrease:
© Australian Certified Organic Pty Ltd
Authorised by: Michael Baker 11/07/2013
Form 205-13
Issue 1 Revision 6
18
ACO - LIVESTOCK MANAGEMENT PLAN
(Including specifications for USDA NOP Program if relevant)
Other stock decreases
(Mortality, Loss)
Non organic*
ACO Only
ACO/NOP
Non organic*
ACO Only
ACO/NOP
0
0
0
0
0
0
Cows
Calves Male
Calves Female
Heifers
Steers
Cull females
Bulls
TOTAL Other Decrease:
Current stock numbers
Cows
Calves Male
Calves Female
Heifers
Steers
Cull females
Bulls
TOTAL Current Stock
* This number can include organically managed, but not for
organic slaughter stock.
Reconciliation calculation:
Theoretical current stock:
Actual stock number:
Difference
0
0
0
Explanation of difference:
(If a discrepancy exists between theoretical
and actual stock numbers, please provide an
explanation as to how/why this has
occured)
© Australian Certified Organic Pty Ltd
Authorised by: Michael Baker 11/07/2013
Form 205-13
Issue 1 Revision 6
19
ACO - LIVESTOCK MANAGEMENT PLAN
(Including specifications for USDA NOP Program if relevant)
Livestock Inventory - Sheep
Operation name:
Date completed:
Sheep numbers at last audit on (date):
Ewes
Lambs
Female weaners
Male weaners
Wethers
Rams
TOTAL at last audit:
Stock increase since last audit (Births /
Purchases / Agistment)
Non organic*
ACO Only
ACO/NOP
Non organic*
ACO Only
ACO/NOP
Non organic*
ACO Only
ACO/NOP
Non organic*
ACO Only
ACO/NOP
Ewes
Lambs
Female weaners
Male weaners
Wethers
Rams
TOTAL Increases:
Stock decrease since last audit (Sales /
Agisted off farm):
Ewes
Lambs
Female weaners
Male weaners
Wethers
Rams
TOTAL Decrease:
Other stock decreases (Mortality, Loss)
Ewes
Lambs
Female weaners
Male weaners
Wethers
Rams
TOTAL Other Decrease:
© Australian Certified Organic Pty Ltd
Authorised by: Michael Baker 11/07/2013
Form 205-13
Issue 1 Revision 6
20
ACO - LIVESTOCK MANAGEMENT PLAN
(Including specifications for USDA NOP Program if relevant)
Current stock numbers
Ewes
Lambs
Female weaners
Male weaners
Wethers
Rams
Non organic*
ACO Only
ACO/NOP
TOTAL Current Stock
* This number can include organically managed, but not for organic
slaughter stock.
Reconciliation calculation:
Theoretical current stock:
Actual stock number:
0
0
0
0
0
0
Difference
0
0
0
Explanation of difference:
(If a discrepancy exists between theoretical and actual
stock numbers, please provide an explanation as to
how/why this has occured)
© Australian Certified Organic Pty Ltd
Authorised by: Michael Baker 11/07/2013
Form 205-13
Issue 1 Revision 6
21