NR 51.09(1)(c)2.2. The maximum value of donated, non-professional labor shall be equal to prevailing Wisconsin minimum wage requirements. NR 51.09(1)(c)3.3. The value of donated materials and donated professional services shall conform to market rates and be established by invoice. NR 51.09(1)(c)4.4. The value of donated equipment use shall conform to the Wisconsin department of transportation highway rates for equipment. NR 51.09 NoteNote: The county highway rates for equipment are formulated under s. 84.07, Stats., and can be found in chapter 5 of the State Highway Maintenance Manual published by the Wisconsin Department of Transportation, 4802 Sheboygan Ave., Madison 53705. NR 51.09(2)(2) Ineligible costs. Costs not directly associated with or necessary for the implementation of the project are ineligible for grant funding. Ineligible costs include, but are not limited to: NR 51.09(2)(a)(a) Fines and penalties due to violation of, or failure to comply with federal, state or local laws and regulations. NR 51.09(2)(c)(c) Costs for which payment has been or will be received from any other funding source. NR 51.09(2)(d)(d) Costs associated with operation and maintenance of the property. NR 51.09(3)(a)(a) The department may provide an advance payment equal to 50 percent of the grant award if the sponsor provides proof that it has its share of the project costs. NR 51.09(3)(b)(b) The sponsor may request interim payments instead of an advance payment. NR 51.09(3)(c)(c) The sponsor shall submit the final payment request form within 90 days after project completion or after the project period end date, whichever is sooner. NR 51.09(3)(d)(d) The sponsor shall return any unexpended grant advances to the department within 90 days after project completion or the project period end date, whichever is sooner. NR 51.09(3)(e)(e) The department may withhold final payment of the grant amount until all project, legal and program requirements have been satisfied. The sponsor shall provide accounting for all stewardship grants in accordance with generally accepted accounting principles and practices. The sponsor shall maintain financial records including documentation to support accounting records for review by the department for a period of 4 years after final payment. NR 51.09(3)(f)(f) For projects that are not complete in one year, the department may require the sponsor to submit one or more interim reports that contain details of progress and other information regarding the status of the project. NR 51.09 HistoryHistory: Emerg. cr. eff. 9-1-00; CR 00-135: cr. Register July 2001, No. 547 eff. 8-1-01; CR 10-127: cr. (1) (a) 4., am. (1) (b), (c) 2., (3) (a), (d), (e), (f) Register February 2012 No. 674, eff. 3-1-12. NR 51.20NR 51.20 Purpose. The purpose of this subchapter is to establish procedures and standards for the administration of grants to nonprofit conservation organizations for natural area protection purposes as set forth in s. 23.096, Stats., under the natural areas or natural area heritage program. NR 51.20 HistoryHistory: Cr. Register, October, 1990, No. 418, eff. 11-1-90. NR 51.21NR 51.21 Applicability. This subchapter applies to nonprofit conservation organizations that wish to apply for grants for natural areas or natural area heritage program areas as specified in s. 23.096, Stats. NR 51.21 HistoryHistory: Cr. Register, October, 1990, No. 418, eff. 11-1-90. NR 51.22NR 51.22 Definitions. In addition to the definitions in s. NR 51.002, the following definitions apply to this subchapter: NR 51.22(6)(6) “Priority site list” means a list of existing and proposed natural area projects generated and revised periodically by the department based on the natural heritage inventory database, state natural area program analyses, and other sources.