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

Current through June 24, 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.