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

Current through June 24, 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.