NR 120.23(1)(a)(a) Refunds, rebates and credits. The state share of any refunds, rebates, credits or other amounts that accrue to or are received by the grantee for the project, and that are properly allocable to costs for which the grantee has been paid under a grant, shall be paid to the department. NR 120.23(1)(b)(b) Final payment. The department shall pay the grantee the balance of the state share of the eligible project costs after project completion, department approval of the request for payment which the grantee has designated “final payment request” and department verification of the grantee’s compliance with all applicable requirements of this chapter and the grant agreement. The final payment request shall be submitted by the grantee promptly after project completion. Prior to final payment under the grant, the grantee shall execute an assignment to the department for the state share of refunds, rebates, credits or other amounts properly allocable to costs for which the grantee has been paid by the department under the grant. The grantee shall also execute a release discharging the department, its officers, agents and employees from all liabilities, obligations and claims arising out of the project work or under the grant, subject only to the exceptions specified in the release. NR 120.23(1)(c)(c) Withholding and recovery of funds. The department may authorize the withholding or recovery of a grant payment if the department determines, in writing, that a grantee has failed to comply with project objectives, grant award conditions or reporting requirements or has not expended all funds advanced or disbursed on eligible activities. Withholding and recovery shall be limited to only that amount necessary to assure compliance. NR 120.23(1)(d)1.1. Grant payments to a governmental unit or other grantee under this section are contingent on the availability of funding. NR 120.23(1)(d)2.2. The department shall withhold payment of the amount of any indebtedness to the department, unless the department determines that collection of the debt will impair accomplishment of the project objectives and that continuation of the project is in the best interest of the nonpoint source water pollution abatement program. NR 120.23(1)(d)3.3. The department may recover payments made to grantees as advances or disbursements when it determines that the governmental unit will not complete the eligible activities on its grant within the current grant project budgeting period. NR 120.23(2)(a)(a) Cost-share funds may be used to share in the actual cost required for the installation of eligible best management practices identified in nonpoint source grant agreements described in s. NR 120.12. NR 120.23(2)(b)(b) State agencies and governmental units shall comply with the following procedures when requesting reimbursement: NR 120.23(2)(b)1.1. Reimbursement requests shall be submitted on forms provided by the department. NR 120.23 NoteNote: Reimbursement request forms may be obtained, at no charge, from the Bureau of Community Financial Assistance, Department of Natural Resources, Box 7921, Madison, Wisconsin 53707.
NR 120.23(2)(b)2.2. All reimbursement requests shall be submitted to the department after the best management practice has been verified as properly installed and its cost has been verified and supported by the cost-share agreement including any amendments. NR 120.23 NoteNote: Cost-share calculation and practice verification forms may be obtained, at no charge, from the Bureau of Community Financial Assistance, Department of Natural Resources, Box 7921, Madison, Wisconsin 53707.
NR 120.23(2)(b)3.3. Reimbursement requests may be submitted for partially installed best management practices. NR 120.23(2)(b)4.4. All other reimbursement shall be for completed best management practices or completed components of best management practices approved by the department. NR 120.23(2)(b)5.5. Reimbursement may be denied if a cost-share agreement or amendment is not in accordance with the watershed plan and grant agreement or amendment. NR 120.23(2)(b)6.6. The department may set deadlines for receipt of reimbursement requests by specifying the deadlines within the scope section of the grant or grant amendment. NR 120.23(2)(c)(c) The department may advance moneys to governmental units prior to best management practice installation. The amount of the advance shall be determined by the department and may not exceed the amount of the grant. NR 120.23(3)(3) Retention requirements. The governmental unit shall retain copies of all reimbursement requests submitted to the department including the following items: NR 120.23(4)(4) Anticipated cost-share reimbursement amount. If the department establishes an ACRA for a year for a county which receives funding under s. NR 120.12 and the county makes reimbursements to eligible cost-share recipients for the year which exceed the amount established by the department, the county shall provide reimbursement to the cost-share recipients, from sources other than the grant agreement, in the amount by which the reimbursable amounts exceed the ACRA established by the department. NR 120.23 HistoryHistory: CR 00-028: cr. Register September 2002 No. 561, eff. 10-1-02. NR 120.24(1)(1) Profits. Only fair and reasonable profits may be earned by contractors for contracts under grant agreements described in this chapter. Profits included in a formally advertised, competitively bid, fixed price construction contract are presumed to be reasonable. NR 120.24(2)(2) Responsibility. The governmental unit is responsible for the administration and successful completion of the activities for which grant assistance under this chapter is awarded in accordance with sound business judgment and good administrative practice under state and local laws. NR 120.24(3)(3) General requirements for contracts. Contracts shall be all of the following: NR 120.24(3)(a)(a) Necessary for and directly related to the accomplishment of activities necessary to implement the watershed project. NR 120.24(3)(b)(b) In the form of a bilaterally executed written agreement for any professional services or construction activities in excess of $10,000. NR 120.24(4)(a)(a) A governmental unit shall secure prior written approval from the department for use of the force account method in lieu of contracts for any professional services or construction activities in excess of $35,000. NR 120.24(4)(b)(b) The department’s approval shall be based on the governmental unit’s verification and demonstration that it has the necessary competence required to accomplish the work and that the work can be accomplished more economically by the use of the force account method. NR 120.24(5)(5) Wisconsin conservation corps. Each governmental unit shall encourage and use the Wisconsin conservation corps for appropriate projects to the greatest extent practicable. NR 120.24 HistoryHistory: CR 00-028: cr. Register September 2002 No. 561, eff. 10-1-02. NR 120.25NR 120.25 Record keeping and reporting requirements. 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 NoteNote: 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 HistoryHistory: CR 00-028: cr. Register September 2002 No. 561, eff. 10-1-02. NR 120.26NR 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 HistoryHistory: CR 00-028: cr. Register September 2002 No. 561, eff. 10-1-02. NR 120.27NR 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:
