NR 47.005(2)(2) Records management. The grant recipient shall maintain an accounting system that accurately reflects all fiscal transactions, incorporates appropriate controls and safeguards, and provides a good audit trail, particularly to source or original documents, as directed in the project agreement. NR 47.005(2)(a)(a) Fiscal controls and accounting procedures. Financial schedules and statements filed with grant applications and payment requests shall be based on records maintained under generally accepted accounting principles which meet the following minimum requirements: NR 47.005(2)(a)1.1. Project accounts shall separate grant receipts and eligible expenditures from those allocable to other programs and activities. NR 47.005(2)(a)2.2. Receipts and expenditures shall be listed in sufficient detail to provide a basis for accurate and complete program reporting. NR 47.005(2)(a)3.3. All project receipts shall be identified in sufficient detail to reflect their source and purpose. NR 47.005(2)(a)4.4. Supporting records for all project 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 47.005(2)(a)5.5. Payroll records that reflect actual project hours worked by each employee as well as allocable gross wages and fringe benefits paid shall be maintained. 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 review/approval, shall be maintained, along with computations showing hourly pay rates and allocation of fringe benefits. NR 47.005(2)(b)(b) Consultant, construction and service contracts. Any work totaling $10,000 or more per year shall be covered by a formal contract or agreement specifying financial terms, contract duration and services to be rendered. NR 47.005(3)(3) Records retention and auditing. The grantee shall retain all records pertaining to its project and make them available to the department on request for 3 years from the date of the final payment. NR 47.005 HistoryHistory: Cr. Register, August, 1992, No. 440, eff. 9-1-92; am. (1) and (3), Register, May, 1999, No. 521, eff. 6-1-99; CR 00-177: am. (1), Register July 2001, No. 547 eff. 8-1-01; CR 08-062: am. (1) Register May 2009 No. 641, eff. 6-1-09. NR 47.006(1)(1) The department may approve in writing 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 47.006(2)(2) The department shall no later than September 30 notify its advisory committees to the stewardship and urban forestry programs of variances requested and granted under this section in the previous 12 months and provide the information to others on request. NR 47.006 HistoryHistory: Cr. Register, August, 1992, No. 440, eff. 9-1-92; am. (1), Register, May, 1999, No. 521, eff. 6-1-99. NR 47.007(2)(2) The department and a grantee may enter into an agreement to terminate the grant at any time. The agreement shall establish the effective date of termination of the project and the grant award, the basis for settlement of grant termination costs, and the amount and the date of payment of any sums due either party. NR 47.007(3)(3) The department may terminate the grant in whole or in part and the grant recipient shall return the full grant amount if the department determines that: NR 47.007(3)(a)(a) There has been no substantial performance on the demonstration project by the grantee, without good cause; NR 47.007(3)(b)(b) There is substantial evidence that the grant was obtained by fraud; or NR 47.007(3)(c)(c) There is substantial evidence of gross abuse or corrupt practices in the administration of the project. NR 47.007 HistoryHistory: Cr. Register, August, 1992, No. 440, eff. 9-1-92; am. (1), Register, May, 1999, No. 521, eff. 6-1-99; emerg. am. (1), eff. 11-10-00; CR 00-177: am. (1), Register July 2001, No. 547 eff. 8-1-01; CR 08-062: am. (1) Register May 2009 No. 641, eff. 6-1-09. NR 47.008(2)(2) The department may impose the following sanctions for noncompliance with the provisions of this subchapter, or any grant made under this chapter: NR 47.008(2)(b)(b) Program costs directly related to the noncompliance may be declared ineligible. NR 47.008(2)(c)(c) Other administrative and judicial remedies may be instituted as legally available and appropriate. NR 47.008(2)(d)(d) Repayment of some or all payments that are related to noncompliance may be required. NR 47.008 HistoryHistory: Cr. Register, August, 1992, No. 440, eff. 9-1-92; emerg. am. (1), eff. 11-10-00; CR 00-177: am. (1), Register July 2001, No. 547 eff. 8-1-01; CR 01-146: am. (1) Register May 2002 No. 557, eff. 6-1-02; CR 08-062: am. (1) Register May 2009 No. 641, eff. 6-1-09. NR 47.01NR 47.01 Purpose. The purpose of this subchapter is to establish procedures for the administration of federal grants to provide training to professionals, and education and assistance to landowners to carry out the objectives of the act, including the proper care and management of Wisconsin’s nonindustrial privately owned forest lands. NR 47.01 HistoryHistory: Cr. Register, August, 1992, No. 440, eff. 9-1-92. NR 47.02NR 47.02 Applicability. This subchapter applies to all applicants for and recipients of grants under the forest stewardship program. NR 47.02 HistoryHistory: Cr. Register, August, 1992, No. 440, eff. 9-1-92. NR 47.03NR 47.03 Application procedures. NR 47.03(1)(1) An eligible applicant, described under s. NR 47.05, may apply for a grant under this subchapter for purposes specified under s. NR 47.01. Applicants shall submit applications on prescribed department forms. Application forms shall include but not be limited to: NR 47.03(1)(c)(c) The value and benefits that will accrue from the project, consistent with the purpose of this subchapter. NR 47.03(2)(2) Applications for grants shall be received by the department no later than the close of business on November 1 unless otherwise provided for on the application. NR 47.03(3)(3) The department shall present applications to the committee for its recommendations. NR 47.03(4)(4) The department shall evaluate applications to determine which applicants will receive grants according to the standards in this section. NR 47.03(5)(5) Successful applicants shall be notified by the department in writing and sent a project agreement. Development work under the project agreement may not proceed until the agreement is signed by the department and the applicant. NR 47.03(6)(6) Project agreements shall include, but not be limited to: NR 47.03 NoteNote: Applications are available from the Bureau of Forestry, P.O. Box 7921, Madison, WI 53707.
NR 47.03 HistoryHistory: Cr. Register, August, 1992, No. 440, eff. 9-1-92; am. (2), Register, May, 1999, No. 521, eff. 6-1-99. NR 47.04NR 47.04 Grant calculation. The grant under this subchapter shall be 50% of the actual eligible costs as provided in s. NR 47.07. NR 47.04 HistoryHistory: Cr. Register, August, 1992, No. 440, eff. 9-1-92. NR 47.05NR 47.05 Eligible applicants. Natural resource agencies, organizations and others interested in promoting the stewardship management of private nonindustrial forest lands are eligible to apply for a grant under this subchapter. NR 47.05 HistoryHistory: Cr. Register, August, 1992, No. 440, eff. 9-1-92. NR 47.06NR 47.06 Eligible projects; preference. NR 47.06(1)(1) A project is eligible for funding under this subchapter if the project is capable of and directed towards achieving one or more of the following. Additionally, special emphasis may be placed, on an annual basis, in one of the following areas if designated in the application: NR 47.06(1)(a)(a) Providing direct technical resource management assistance to landowners. NR 47.06(1)(b)(b) Developing information and educational materials and programs on multi-resource stewardship management of forest lands for the general public, and especially landowners. NR 47.06(1)(c)(c) Providing training and education to resource professionals and technicians that assist landowners in the stewardship of their forest lands. NR 47.06(2)(2) In selecting projects for grant assistance, the department shall give preference to projects which are directed to accomplish one or more of the following. Preference to any area may be weighted based upon the recommendations of the forest stewardship coordinating committee and acceptance by the state forester. NR 47.06(2)(a)(a) Complementing or continuing projects eligible or approved under this subchapter. NR 47.06(2)(c)(c) Providing education, training and planning to encourage forest landowner participation in forest stewardship. NR 47.06(2)(d)(d) Improving the public’s understanding and awareness of forest stewardship. NR 47.06(2)(e)(e) Providing multiple resource benefits including, but not limited to, soil conservation, wildlife and fisheries habitat improvement, water quality improvement, endangered resources habitat improvement, aesthetics and non-commercial recreation. NR 47.06(2)(f)(f) Implementing, complementing and expanding, rather than duplicating existing programs of government agencies and organizations. NR 47.06 HistoryHistory: Cr. Register, August, 1992, No. 440, eff. 9-1-92; am. (1) (intro.) and (2) (intro.), Register, May, 1999, No. 521, eff. 6-1-99. NR 47.07NR 47.07 Eligible and ineligible costs. NR 47.07(1)(1) Eligible costs. Reasonable and necessary project costs which are consistent with the approved project, as determined by the department and incurred during the project period are eligible for grants. Eligible costs may include, but are not limited to: NR 47.07(1)(a)(a) Salaries and fringe benefit costs of personnel engaged in the project; NR 47.07(1)(b)(b) The cost of necessary supplies and equipment used exclusively for project-related purposes over its useful life or the cost of that portion of supplies or equipment used for the project; NR 47.07(1)(c)(c) The costs of leased equipment and facilities for the length of the project; NR 47.07(1)(d)(d) The reasonable value of in-kind contributions by the applicant of labor, equipment or facilities as supported by documentation reflecting specific assignment to the project. NR 47.07(1)(e)(e) Contract costs of qualified vendors to perform project activities. NR 47.07(2)(a)(a) Costs not directly associated with or necessary for the implementation of the project as determined by the department are ineligible for grants. Ineligible costs include, but are not limited to: NR 47.07(2)(a)1.1. Fines and penalties due to violations of, or failure to comply with, federal, state or local laws or regulations; NR 47.07(2)(a)2.2. Ordinary operating expenses of local government applicants, such as salaries and expenses of public officials, that are not directly related to the project; NR 47.07(2)(a)3.3. Costs for which payment has been or will be received under another federal or state financial assistance program; NR 47.07(2)(a)4.4. Costs incurred in a contract which creates a real or apparent conflict of interest. An apparent conflict of interest arises when an official or employee of a grantee participates in the selection, awarding or administration of a contract supported by this project and: NR 47.07(2)(a)4.a.a. The official or employee, or his or her spouse or partner, has an ownership interest in the firm selected for the contract; or NR 47.07(2)(a)4.b.b. A person identified in subd. 4. a. receives a contract, gratuity or favor from the award of the contract. NR 47.07(2)(b)(b) Program costs incurred before or after the project period for the grant.
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