Records must contain sufficient detail to be readily understood and auditable. Records may be of varying types and origins, including, but not limited to, physical documentation (for example, paper forms, invoices, receipts, seed tags), digital files (including from farm management software), data generated by farm equipment (for example, precision agriculture equipment, as applied maps), remotely sensed data, georeferenced and timestamped photographs, or data and records used for participation in USDA programs. The records under this section for the year in which the reduced-CI crop is produced must be kept for 5 years and demonstrate:

(a) A nutrient budget that accounts for realistic yield goal and all known and measurable sources of N-P-K based on either soil test results or the professional opinion of an Agricultural Expert who is employed by the Cooperative Extension System or the agricultural departments of universities, or Agricultural Experts approved by the FCIC, whose research or occupation is related to the specific crop or practice for which such expertise is sought.

(1) If using soil test results, records must demonstrate soil test results, soil test methods, laboratory where soil test was conducted, and date of the soil test within 2 years of the development of the nutrient budget;

(2) If using the professional opinion of an Agricultural Expert, a statement by the Agricultural Expert documenting how they currently meet the requirements in § 2100.060(b) and if applicable, documentation of any professional certification including certification name, number, license name and number, agricultural retailer business name, or other brief written statement indicating how the requirements are met; and

(3) If used, in-season soil samples or tissue samples results for N analysis should be provided along with methods, laboratory, and date sampled.

(b) Date(s), method(s), location(s) of all nutrient applications in pounds per acre for N-P-K per field or management unit.

(c) Receipts identifying the source and type of nutrients supplied, including nutrient content.

(d) Planting or seeding date for each field or management unit where reduced-CI crop is produced.

(e) Total acreage for each field or management unit where reduced-CI crop is produced.

(f) Total bushels of the crop harvested from each field or management unit where reduced-CI crop is produced.

(g) Nitrification inhibitor recordkeeping. Farm producers applying nitrification inhibitors must maintain records of receipts identifying the amount and the type of nitrification inhibitors applied are in accordance with § 2100.061.

(h) Manure application recordkeeping. Farm producers applying manure must maintain records that demonstrate:

(1) Date of sample, description of where manure collection occurred, and animal source of the manure for each type of manure tested and applied;

(2) Results of manure test(s) for each type of manure applied; and

(3) Records demonstrating amount of manure applied:

(i) For manure originating outside the farm, receipts demonstrating the sale or exchange of manure including date, quantity, type, and location of manure source; or

(ii) For manure that is produced on farm:

(A) If the farm participates in a livestock insurance program, insurance records demonstrating number of head or flock size specific to the year in which the manure was produced; or

(B) If the farm does not participate in an insurance program, farm records demonstrating livestock inventory specific to the year in which the manure was produced such as receipts of livestock or livestock products sold, permits, program enrollment documents that demonstrate number of head or flock size.