NR 155.28(3)(e)1. 1. The department may withhold a grant payment if the department determines, in writing, that a grantee has failed to comply with project objectives, grant conditions or reporting requirements.

NR 155.28(3)(e)2. 2. The department shall withhold payment of, or otherwise recover, 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 155.28 History History: CR 00-025: cr. Register September 2002 No. 561, eff. 10-1-02; CR 09-112: am. (1) (b) 3. Register December 2010 No. 660, eff. 1-1-11; 2015 Wis. Act 330 s. 20: am. (1) (b) (intro.), (2) (a), (3) (a) Register April 2016 No. 724, eff. 5-1-16.

NR 155.29 NR 155.29 Records.

NR 155.29(1) (1) Required records. A governmental unit serving as a runoff management grant grantee or as a cost-share agreement provider, and the Board of Regents serving as a runoff management grantee, shall maintain a financial management system which adequately provides for all of the following:

NR 155.29(1)(a) (a) Accurate, current and complete disclosure of payments to landowners, land operators, contractors or municipalities including 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. All records shall be in accordance with generally accepted accounting principles and practices, consistently applied, regardless of the source of funds.

NR 155.29(1)(b) (b) Effective control over and accountability for all project funds and other assets.

NR 155.29(1)(c) (c) Comparison of actual costs with the grant amount on each grant.

NR 155.29(1)(d) (d) Procedures for determining the eligibility and allocability of installation expenses in accordance with the cost containment requirements of s. NR 155.23 for all practices installed by the landowner or land operator.

NR 155.29(1)(e) (e) Accounting records supported by source documentation including all of the following:

NR 155.29(1)(e)1. 1. One separate project account for the total grant identified in the grant agreement reflecting all receipts and expenditures of that grant.

NR 155.29(1)(e)2. 2. Accounting records showing all receipts, encumbrances, expenditures and fund balances.

NR 155.29(1)(e)3. 3. A complete file for each cost-share agreement including the following documentation:

NR 155.29(1)(e)3.a. a. Approval of urban best management practices and cost-share amounts by the governmental unit.

NR 155.29(1)(e)3.b. b. Cost-share agreement and cost-share agreement amendment forms.

NR 155.29(1)(e)3.c. c. Verification by the grantee of proper installation.

NR 155.29(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 155.29(1)(e)3.e. e. Evidence of payment for urban best management practice by a landowner or land operator including copies of checks or receipts.

NR 155.29(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 grantee.

NR 155.29(1)(e)4. 4. A duplicate copy of each reimbursement request submitted to the department.

NR 155.29(1)(f) (f) A systematic method to assure timely and appropriate resolution of audit findings and recommendations by the department.

NR 155.29(1)(g) (g) A final accounting of project expenditures submitted to the department within 120 days of the completion of all project work.

NR 155.29(1)(h) (h) 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 155.29(1)(i) (i) 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 155.29(2) (2) Record retention.

NR 155.29(2)(a) (a) The governmental unit or board of regent’s records and the records of contractors, including professional service contracts, shall be subject at all reasonable times to inspection, copying and audit by the department or its agent.

NR 155.29(2)(b) (b) The governmental unit, the Board of Regents and contractors shall preserve and make all records available to the department or its agent for whichever of the following is appropriate for their grant situation:

NR 155.29(2)(b)1. 1. For 3 years after the date of final settlement.

NR 155.29(2)(b)2. 2. For a longer period if required by statute or contract.