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 120.24(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)(4) Force account work.

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 120.25(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.