Chapter NR 542

NR 542.07(2)(d) (d) Documentation that the assistance, when combined with future anticipated assistance, will result in the responsible unit doing one of the following:

NR 542.07(2)(d)1. 1. Making continued progress in creating an effective recycling program as defined under s. 287.11, Stats.

NR 542.07(2)(d)2. 2. Maintaining an effective recycling program following approval of the recycling program under s. 287.11, Stats.

NR 542.07(2)(e) (e) A financial schedule itemizing revenues and expenses of all programs and activities likely to be funded under the proposed grant.

NR 542.07(2)(f) (f) A financial report if the responsible unit received a grant under this chapter, or 1989 Wis. Act 335, section 85 (5), for the grant period preceding the grant period for which the application is being made. It shall include a statement of whether any portion of that grant was or is likely to be spent on ineligible activities, and the actual or estimated amount.

NR 542.07(2)(g) (g) An amortization schedule for all equipment, included in projected program costs, with a useful life exceeding 3 years and a cost greater than $1,000.

NR 542.07 History History: Cr. Register, July, 1991, No. 427, eff. 8-1-91; CR 23-065: am. (1), (2) (intro.), (a), (d) 1., r. (2) (h), (i) Register June 2025 No. 834, eff. 7-1-25; correction in (2) (b), (c), (d) 1., 2., (e) to (g) made under s. 35.17, Stats., Register June 2025 No. 834.

NR 542.09 NR 542.09 Grant payments. The department shall disburse all grant payments no later than June 1 of the year for which the grant is made.

NR 542.09 Note Note: Forms may be obtained, at no charge, from the Bureau of Community Financial Assistance, Department of Natural Resources, P.O. Box 7921, Madison, WI 53707.

NR 542.09 History History: Cr. Register, July, 1991, No. 427, eff. 8-1-91; CR 23-065: r. and recr. Register June 2025 No. 834, eff. 7-1-25.

NR 542.10 NR 542.10 Grantee accountability.

NR 542.10(1) (1) Records management. Each responsible unit shall maintain an accounting system that accurately reflects all fiscal transactions, incorporates appropriate controls and safeguards, and provides clear references to source or original documents.

NR 542.10(1)(a) (a) Accounting procedures. Financial information filed with a grant application shall include estimated eligible costs based on records maintained under generally accepted accounting principles that meet all of the following minimum requirements:

NR 542.10(1)(a)1. 1. Program accounts shall separate grant receipts and eligible expenditures from those allocable to other programs and activities.

NR 542.10(1)(a)2. 2. Receipts and expenditures shall be listed in sufficient detail to provide a basis for accurate and complete program reporting.

NR 542.10(1)(a)3. 3. All program receipts shall be identified in sufficient detail to reflect their source and purpose.

NR 542.10(1)(a)4. 4. Supporting records for all program expenditures shall be itemized in detail to indicate the nature and appropriateness of each. Proof of payment, such as canceled checks or receipts from vendors, shall be maintained.

NR 542.10(1)(a)5. 5. Time and attendance records describing the work performed, specifying project hours worked by day, and both signed by the employee and bearing evidence of management approval, shall be maintained, along with computations showing hourly pay rates and allocation of fringe benefits.

NR 542.10(1)(b) (b) Fiscal controls.

NR 542.10(1)(b)1. 1. Any consultant, construction or service contract totalling $10,000 or more annually shall be covered by a formal contract or agreement specifying financial terms, contract duration and services to be rendered.

NR 542.10(1)(b)2. 2. Acquisition of real property shall be in accordance with state guidelines for preparation of appraisals and relocation assistance.

NR 542.10(1)(b)3. 3. Allowable rates for use of a responsible unit’s own equipment not purchased with grant monies shall be limited to the county-wide rates established annually by the department of transportation (DOT). Allowable costs for the use of equipment, for which DOT rates are not available, may be based on the grantee’s calculation of the cost of operating the equipment attributable to recycling activities.

NR 542.10 Note Note: County-wide rates established by the DOT can be obtained from the grantee’s county highway department.

NR 542.10(2) (2) Records retention and auditing. All responsible units receiving grant funds are subject to audit and shall retain all records pertaining to their programs for at least 3 years.

NR 542.10 History History: Cr. Register, July, 1991, No. 427, eff. 8-1-91; CR 23-065: am. (1) (a) (intro.), (2) Register June 2025 No. 834, eff. 7-1-25.

NR 542.11 NR 542.11 Grant variances. The department may approve variances from nonstatutory requirements of this chapter upon request of the grantee when it is determined that variances are essential to effect necessary actions or department objectives, and where special circumstances make variances in the best interests of the state. Before granting a variance, the department shall take into account factors such as good cause, circumstances beyond the control of the grantee and financial hardship.

NR 542.11 History History: Cr. Register, July, 1991, No. 427, eff. 8-1-91.

NR 542.13 NR 542.13 Repayment of awards. The department may request repayment of all or part of a grant award if it determines at least one of the following has occurred:

NR 542.13(1) (1) The responsible unit spent grant funds on activities not eligible for assistance under s. NR 542.05.

NR 542.13(2) (2) The responsible unit did not maintain an effective recycling program in the year for which the grant was awarded.

NR 542.13(3) (3) The responsible unit failed to submit information required under this chapter or ch. NR 544.

NR 542.13(4) (4) The responsible unit is in non-compliance with s. 287.11, Stats., or the provisions of this chapter or ch. NR 544.

NR 542.13 History History: Cr. Register, July, 1991, No. 427, eff. 8-1-91; CR 23-065: r. and recr. Register June 2025 No. 834, eff. 7-1-25.

NR 542.14 NR 542.14 Enforcement. The following sanctions may be imposed for noncompliance with s. 287.11, Stats., the provisions of this chapter, or any award made under this chapter:

NR 542.14(2) (2) Program costs directly related to the noncompliance may be declared ineligible.

NR 542.14(3) (3) Payment otherwise due to the grantee under s. NR 542.09 may be withheld.

NR 542.14(4) (4) Other administrative and judicial remedies may be instituted as legally available and appropriate.

NR 542.14(5) (5) The department may seek recovery of some or all payments under s. NR 542.13.

NR 542.14 History History: Cr. Register, July, 1991, No. 427, eff. 8-1-91; CR 23-065: r. (1), am. (3), (5) Register June 2025 No. 834, eff. 7-1-25; correction in (2) to (4) made under s. 35.17, Stats., Register June 2025 No. 834.