PUBLIC LAW 103-190—DEC. 14, 1993 107 STAT. 2281 of all such refunds among all eligible qualified handlers that demand the refund. (C) PROGRAM APPROVED.—The order shall provide that, if the order is approved in the referendum conducted under section 7(a), there shall be no refunds made, and all funds in the escrow account shall be returned to the PromoFlor Council for use by the PromoFlor Council in accordance with the other provisions of the order. (5) USE OF ASSESSMENT FUNDS.— The order shall provide that assessment funds (less any refunds expended under the terms of the order required under paragraph (4)) shall be used for payment of costs incurred in implementing and administering the order, with provision for a reasonable reserve, and to cover the administrative costs incurred by the Secretary in implementing and administering this Act. (6) POSTPONEMENT OF COLLECTIONS. — (A) AUTHORITY.— (i) IN GENERAL.— Subject to the other provisions of this paragraph and notwithstanding any other provision of this Act, the PromoFlor Council may grant a postponement of the payment of an assessment under this subsection for any qualified handler that establishes that the handler is financially unable to make the payment. (ii) REQUIREMENTS AND PROCEDURES.— A handler described in clause (i) shall establish that the handler is financially unable to make the pa3anent in accordance with application and documentation requirements and review procedures established under rules recommended by the PromoFlor Council, approved by the Secretary, and issued after public notice and opportunity for comment in accordance with section 553 of title 5, United States Code, and without regard to sections 556 and 557 of such title. (B) CRITERL\ AND RESPONSIBILITY FOR DETERMINA- TIONS. —The PromoFlor Council may grant a postponement under subparagraph (A) only if the handler demonstrates by the submission of an opinion of an independent certified public accountant, and by submission of other documentation required under the rules established under subparagraph (A)(ii), that the handler is insolvent or will be unable to continue to operate if the handler is required to pay the assessment when otherwise due. (C) PERIOD OF POSTPONEMENT.— (i) IN GENERAL. —The time period of a postponement and the terms and conditions of the payment of each assessment that is postponed under this paragraph shall be established by the PromoFlor Council, in accordance with rules established under the procedures specified in subparagraph (A)(ii), so as to appropriately reflect the demonstrated needs of the qualified handler. (ii) EXTENSIONS.— ^A postponement may be extended under rules established under the procedures specified in subparagraph (A)(ii) for the grant of initial postponements.