Wisconsin Administrative Code
Department of Natural Resources
NR 100-199 - Environmental Protection General
Chapter NR 155 - Urban Nonpoint Source Water Pollution Abatement And Storm Water Management Grant Program
Section NR 155.29 - Records
Universal Citation: WI Admin Code ยง NR 155.29
Current through August 26, 2024
(1) REQUIRED RECORDS. A governmental unit serving as a runoff management grant grantee or as a cost-share agreement provider, and the Board of Regents serving as a runoff management grantee, 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 155.23 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 urban 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 grantee 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.
e. Evidence of payment for urban 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 grantee.
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 board of
regent's records and the records of contractors, including professional service
contracts, shall be subject at all reasonable times to inspection, copying and
audit by the department or its agent.
(b) The governmental unit, the Board of
Regents and 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 shall 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.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
