NR 120.25(1)(1) Each governmental unit as a grant agreement grantee or cost-share agreement grantor shall maintain a financial management system which adequately provides for all of the following:
NR 120.25(1)(a)
(a) Accurate, current and complete disclosure of payments to landowners, land operators, contractors or municipalities and 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 and in accordance with generally accepted accounting principles and practices, consistently applied, regardless of the source of funds.
NR 120.25(1)(b)
(b) Effective control over and accountability for all project funds and other assets.
NR 120.25(1)(c)
(c) Comparison of actual costs with grant amounts on each grant.
NR 120.25(1)(d)
(d) Procedures for determining the eligibility and cost-effectiveness of installation expenses in accordance with the cost containment requirements of
s. NR 120.19 for all practices installed by the landowner or land operator.
NR 120.25(1)(e)
(e) Accounting records supported by source documentation including all of the following:
NR 120.25(1)(e)1.
1. One separate project account for the total grant identified in the nonpoint source grant agreement reflecting all receipts and expenditures of that grant.
NR 120.25(1)(e)2.
2. Accounting records showing all receipts, encumbrances, expenditures and fund balances.
NR 120.25(1)(e)3.
3. A complete file for each cost-share agreement including all of the following documentation:
NR 120.25(1)(e)3.a.
a. Approval of best management practices and cost-share amounts by the governmental unit.
NR 120.25(1)(e)3.d.
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.
NR 120.25(1)(e)3.e.
e. Evidence of payment for best management practice by a landowner or land operator including copies of checks or receipts.
NR 120.25(1)(e)3.f.
f. Verification of practice completion in accordance with the cost-share agreement including amendments and approval of cost-share amounts by the governmental unit.
NR 120.25(1)(f)
(f) A systematic method to assure timely and appropriate resolution of audit findings and recommendations by the department under
s. NR 120.26.
NR 120.25(1)(g)
(g) A final accounting of project expenditures submitted to the department within 120 days of the completion of all watershed project work.
NR 120.25(2)(a)(a)
Annual reports. During the project implementation period, nonpoint source grantees shall report to the department an annual accounting for accomplishments regarding its activities funded under the nonpoint source grant and shall report the amount of interest accrued and expended as required under
s. NR 120.22 (1).
NR 120.25(2)(b)
(b)
Periodic reports. The department may require more frequent progress reports than those required under
par. (a) from a nonpoint source grantee which document accomplishments regarding its activities funded under nonpoint source grants.
NR 120.25(2)(c)
(c)
Final project report. The department, with assistance from DATCP and the appropriate local units of government, shall prepare and publish final priority watershed and priority lake project reports when required to do so by the joint program evaluation plan adopted by the land and water conservation board.
NR 120.25 Note
Note: A document detailing the reporting requirements required under pars. (a) to (c) may be obtained, at no charge, from the Bureau of Watershed Management. Department of Natural Resources, Box 7921, Madison, WI 53707.
NR 120.25 History
History: CR 00-028: cr.
Register September 2002 No. 561, eff. 10-1-02.
NR 120.26
NR 120.26
Record retention and auditing. NR 120.26(1)(a)(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.
NR 120.26(1)(b)
(b) The governmental unit or its agent or contractors of the governmental unit shall preserve and make all records available to the department for whichever of the following is appropriate for its grant situation:
NR 120.26(1)(b)3.
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.
NR 120.26(1)(b)4.
4. Cost-share agreement records shall be kept for the duration of the maintenance period of the cost-share agreement with the longest maintenance period to enable the governmental unit to fulfill its responsibility under
s. NR 120.05.
NR 120.26(1)(c)
(c) The governmental unit or its agent or contractors of the governmental unit shall preserve and make all of the following records available to the department until any appeals, litigation, claims or exceptions have been finally resolved:
NR 120.26(1)(c)1.
1. 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.
NR 120.26(1)(c)2.
2. Records which relate to costs or expenses of the project to which the department or any of its duly authorized representatives has taken exception.
NR 120.26(2)(a)(a) The department may perform interim audits on all grants.
NR 120.26(2)(b)
(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.
NR 120.26(2)(c)
(c) All audits shall include review of fiscal accountability and program consistency with the watershed plan.
NR 120.26 History
History: CR 00-028: cr.
Register September 2002 No. 561, eff. 10-1-02.
NR 120.27
NR 120.27
Suspension or termination of grant. NR 120.27(1)(a)(a)
Liability. The department may suspend state liability for work done under a grant after notification is given to the grantee in accordance with the provisions of this subsection. Suspension of state liability under a grant shall be accomplished by the issuance of a stop-work order.
NR 120.27(1)(b)1.1. The department may issue a stop-work order if there is a breach of the grant agreement.
NR 120.27(1)(b)2.
2. Prior to the issuance of a stop-work order, the department shall meet with the grantee to present the facts supporting a decision to issue a stop-work order.
NR 120.27(1)(b)3.
3. After discussion of the department's proposed action with the grantee, the department may issue a written order to the grantee, sent by certified mail, return receipt requested, requiring the grantee to stop all, or any part of the project work for a period of not more than 45 days after the order is delivered to the grantee, and for any extended period to which the parties may agree.
NR 120.27(1)(c)
(c)
Stop-work order components. A stop-work order shall contain all of the following:
NR 120.27(1)(c)2.
2. Instructions for how the grantee may acquire materials or services.
NR 120.27(1)(d)1.1. Upon receipt of a stop-work order, the grantee shall comply with its terms and take all reasonable steps to minimize the incurrence of costs allocable to work covered by the stop-work order during the period of work stoppage.
NR 120.27(1)(d)2.
2. Within the suspension period, the department shall do one of the following:
NR 120.27(1)(e)
(e)
Stop-work order cancellation or expiration. If a stop-work order is canceled or expires, the grantee shall promptly resume the previously suspended work. An equitable adjustment may be made to the grant period, the grant amount or any combination of these items. The grant award may be amended accordingly, if all of the following conditions are met:
NR 120.27(1)(e)1.
1. The stop-work order results in an increase in the time required for completion or an increase in the grantee's cost properly allocable to the performance of any part of the project.
NR 120.27(1)(e)2.
2. The grantee asserts a written claim for an adjustment within 60 days of cancellation of a stop-work order or authorization to resume work.
NR 120.27(1)(f)
(f)
Ineligible costs during suspension period. Costs incurred by the grantee or its contractors, subcontractors or representatives, after a stop-work order is issued by the department, which relate to the project work suspended by the order and which are not authorized by this section or specifically authorized in writing by the department, are not eligible for reimbursement.
NR 120.27(2)(a)(a) A grant may be terminated in whole or in part by the department. Grants may be terminated in accordance with the procedures of this subsection.
NR 120.27(2)(b)
(b) The parties to a grant agreement may enter into an agreement to terminate the grant at any time. The agreement shall establish the effective date of termination of the grant, the basis for settlement of grant termination costs and the amount and date of payment of any money due to either party.
NR 120.27(2)(c)
(c) A grantee may not unilaterally terminate project work for which a grant has been awarded except for good cause. The grantee shall notify the department in writing within 30 days of any complete or partial termination of the project work. If the department determines that there is good cause for the termination of all or any portion of a project for which a grant has been awarded, the department may enter into a termination agreement or unilaterally terminate the grant pursuant to
par. (d). The grant termination becomes effective on the date the grantee ceases project work. If the department determines that a grantee has ceased work on the project without good cause, the department may unilaterally terminate the grant pursuant to
par. (d) or annul the grant pursuant to
par. (e).
NR 120.27(2)(d)
(d) Grants may be terminated by the department in accordance with the following procedure:
NR 120.27(2)(d)1.
1. The department shall give 10 days written notice to the grantee of its intent to terminate a grant in whole or in part. Notice shall be served on the grantee personally or by mail, certified mail, return receipt requested.
NR 120.27(2)(d)2.
2. The department shall consult with the grantee prior to termination. Any notice of termination shall be in writing and state the reasons for terminating the grant. Notices of termination shall be served on the grantee personally or by mail, certified mail, return receipt requested.
NR 120.27(2)(e)
(e) The department may annul a grant if any of the following conditions apply:
NR 120.27(2)(e)1.
1. There has been substantial nonperformance of the project work by the grantee without good cause.
NR 120.27(2)(e)3.
3. There is substantial evidence of gross abuse or corrupt practices in the administration of the grant or project.
NR 120.27(2)(f)
(f) Upon termination, the grantee shall refund or credit to the department that portion of the grant funds paid or owed to the grantee and allocable to the terminated project work, except an amount as may be required to meet commitments which became enforceable prior to the termination. The grantee may not make any new commitments without department approval. The grantee shall reduce the amount of outstanding commitments insofar as possible and report to the department the uncommitted balance of funds awarded under the grant.
NR 120.27(3)(a)(a) The reasonable costs resulting from a termination order, including a previously issued stop-work order on that project work or grant, shall be eligible in negotiating a termination settlement.
NR 120.27(3)(b)
(b) The department shall negotiate appropriate termination settlement costs with the grantee. The department shall pay reasonable settlement costs.
NR 120.27(4)
(4) Responsibilities of governmental units. Suspension or termination of a grant or portion of a grant under this section may not relieve the grantee of its responsibilities under
ss. NR 120.03 and
120.05.
NR 120.27 History
History: CR 00-028: cr.
Register September 2002 No. 561, eff. 10-1-02.
NR 120.28(1)(1) On an annual basis, the department shall evaluate watershed projects in implementation. During the evaluation, the department shall examine the progress of the watershed project toward project goals and water quality objectives specified in the watershed plan. Upon consulting with the project sponsor, the department may take appropriate action to improve the progress of the watershed project. Department action may include, but is not limited to, more frequent project evaluation, the use of interim project goals, changes to project funding, and the adoption of sanctions listed in
sub. (2), when the project is in noncompliance with the priority watershed or priority lake plan.
NR 120.28(2)
(2) The following sanctions may be imposed by the department for noncompliance with the provisions of s.
281.65, Stats., this chapter or any grant agreement entered into or amended in accordance with the provisions of this chapter:
NR 120.28(2)(b)
(b) Watershed project costs directly related to noncompliance may be declared ineligible.
NR 120.28(2)(e)
(e) Other administrative or judicial remedies may be instituted as legally available and appropriate.
NR 120.28(2)(f)
(f) The department may seek recovery of grant payments in whole or in part.
