Wisconsin Administrative Code
Department of Natural Resources
NR 100-199 - Environmental Protection General
Chapter NR 153 - Targeted Runoff Management And Notice Of Discharge Grant Programs
Section NR 153.29 - Records
Universal Citation: WI Admin Code ยง NR 153.29
Current through August 26, 2024
(1) REQUIRED RECORDS. Each governmental unit serving as a runoff management grant grantee or as a cost-share agreement provider shall maintain a financial management system which adequately provides for all of the following:
(a) Accurate,
current and complete disclosure of payments to landowners, land operators,
contractors or municipalities including receipts, canceled checks, invoices and
bills to support payments made in the program in accordance with department
reporting requirements in this chapter and in the grant conditions. All records
shall be in accordance with generally accepted accounting principles and
practices, consistently applied, regardless of the source of funds.
(b) Effective control over and accountability
for all project funds and other assets.
(c) Comparison of actual costs with the grant
amount on each grant.
(d)
Procedures for determining the eligibility and allocability of installation
expenses in accordance with the cost containment requirements of s.
NR 153.23 for
all practices installed by the landowner or land operator.
(e) Accounting records supported by source
documentation including all of the following:
1. One separate project account for the total
grant identified in the grant agreement reflecting all receipts and
expenditures of that grant.
2.
Accounting records showing all receipts, encumbrances, expenditures and fund
balances.
3. A complete file for
each cost-share agreement including the following documentation:
a. Approval of best management practices and
cost-share amounts by the governmental unit.
b. Cost-share agreement and cost-share
agreement amendment forms.
c.
Verification by the governmental unit official of proper
installation.
d. Request for
reimbursement by a landowner or land operator documenting costs incurred
directly or for in-kind contributions by the landowner or land operator. For
management practices funded jointly under this chapter and other sources, the
request shall verify that funding under this chapter is in accordance with s.
NR 153.28(1) (b)
5.
e. Evidence of payment for best management
practice by a landowner or land operator including copies of checks or
receipts.
f. Verification of
practice completion in accordance with the cost-share agreement including
amendments and approval of cost-share amounts by the governmental
unit.
g. Change in compliance
status, by parcel, with agricultural performance standards and prohibitions of
cropland practices and livestock facilities owned or operated by the cost-share
recipient.
4. A
duplicate copy of each reimbursement request submitted to the
department.
(f) A
systematic method to assure timely and appropriate resolution of audit findings
and recommendations by the department.
(g) A final accounting of project
expenditures submitted to the department within 120 days of the completion of
all project work.
(h) Records which
relate to appeals, disputes or litigation on the settlement of claims arising
out of the performance of the project for which funds were awarded.
(i) Records which relate to costs or expenses
of the project to which the department or any of its duly authorized
representatives has taken exception.
(2) RECORD RETENTION.
(a) The governmental unit or its agent's
records and the records of contractors, including professional services
contracts, shall be subject at all reasonable times to inspection, copying and
audit by the department or its agent.
(b) The governmental unit or its agent or
contractors shall preserve and make all records available to the department or
its agent for whichever of the following is appropriate for their grant
situation:
1. For 3 years after the date of
final settlement.
2. For a longer
period if required by statute or contract.
3. For 3 years after the date of termination
of a grant agreement. If a grant is partially terminated, records shall be
retained for a period of 3 years after the date of final settlement.
4. For 3 years after the date of settlement
of any dispute.
5. Cost-share
agreement records shall be kept for the duration of the operation and
maintenance period of the cost-share agreement with the longest operation and
maintenance period to enable the governmental unit to fulfill its
responsibility under this chapter.
(3) AUDITING.
(a) The department may perform, or cause to
be performed, interim audits on all grants.
(b) The department may conduct a final audit
after the submission of the final payment request. The department shall
determine the time of the final audit. Any payments made prior to the final
audit are subject to adjustment based on the audit.
(c) All audits shall include review of fiscal
accountability and consistency with grants or grant amendments.
(4) OPEN RECORDS REQUIREMENTS.
(a) All project-related records are subject
to the state's open records law.
(b) The grantee will keep any confidential
information that is not subject to the open records law, such as social
security numbers that is required for income tax purposes for the cost-share
funding, safe from unauthorized access.
Disclaimer: These regulations may not be the most recent version. Wisconsin may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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