Wisconsin Administrative Code
Department of Natural Resources
NR 100-199 - Environmental Protection General
Chapter NR 166 - Safe Drinking Water Loan Program
Subchapter II - Financial Assistance Requirements
Section NR 166.19 - Records and records retention
Current through August 26, 2024
(1) REQUIREMENTS. The recipient shall maintain SDWLP project-related books, documents, papers, records, and accounting procedures in accordance with generally accepted accounting principles, governmental accounting standards board requirements, or another method of accounting accepted by the department or required by the federal government and authorized under the financial assistance agreement and ch. Adm 35 and retain them in accordance with subch. II of ch. 19, Stats. The recipient shall require contractors, including contractors for professional services, to maintain SDWLP project-related books, documents, papers, and records related to the project that are necessary for the recipient's compliance with this section.
(2) INSPECTION. The department or its agents may, during normal business hours, inspect and copy the recipient's SDWLP project-related records and the project-related records of its contractors.
(3) RECORDS RETENTION.
(4) FEDERAL SINGLE AUDIT. Recipients of financial assistance provided directly from the federal capitalization grant shall comply with the federal single audit requirements established in 31 USC 7501 to 7506, OMB circular A-133, and ch. Adm 35.