NR 542.08NR 542.08Grant assistance conditions and requirements. Before awarding a grant to a responsible unit, the department shall determine that all of the applicable requirements of s. NR 542.07 have been met and the responsible unit shall assure that it will comply with the following:
NR 542.08(1)(1)Operation and maintenance. The responsible unit shall agree to operate and provide adequate maintenance of facilities purchased or developed with state grant assistance;
NR 542.08(2)(2)Access. The grantee shall insure that department representatives will have access to the recycling facilities, including construction activities;
NR 542.08(3)(3)Prevailing market rate. No grantee may pay above the prevailing market rate for recyclables for any year in which it receives grant assistance.
NR 542.08 HistoryHistory: Cr. Register, July, 1991, No. 427, eff. 8-1-91.
NR 542.09NR 542.09Grant payments.
NR 542.09(1)(1)First payment. The department shall disburse 50% of a grant to the applicant upon approval, but not later than January 1 of the year for which the grant is made.
NR 542.09(2)(2)Second payment. The department shall disburse 25% of the grant not later than July 1 of the year for which the grant is made.
NR 542.09(3)(3)Final payment. The department shall disburse the final balance of the eligible net program costs to the grantee based on the final payment request. The final payment request shall be submitted on forms provided by the department, following the instructions provided, not later than April 30 of the year following the grant year. The department may withhold all or part of a grant payment if it determines that either:
NR 542.09(3)(a)(a) The responsible unit spent grant funds on activities not eligible for assistance as outlined under s. NR 542.05; or
NR 542.09(3)(b)(b) The responsible unit has not maintained an effective recycling program following initial approval of its program as effective as outlined in s. NR 542.08. Funds withheld under this provision may be paid if the responsible unit corrects all program deficiencies to the satisfaction of the department within one year of the original finding.
NR 542.09 NoteNote: 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 HistoryHistory: Cr. Register, July, 1991, No. 427, eff. 8-1-91.
NR 542.10NR 542.10Grantee 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 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 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 NoteNote: Land acquisition and appraisal procedures can be obtained from the department’s district recycling specialist.
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 NoteNote: 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 until 3 years following the end of their participation in the program.
NR 542.10 HistoryHistory: Cr. Register, July, 1991, No. 427, eff. 8-1-91.