Tax 13.07(2)(e)4.4. Provisions for the maintenance of grant funds in a segregated account. Tax 13.07(2)(e)5.5. Provisions for the maintenance of records of grant expenditures and supporting documentation to substantiate the costs claimed. Tax 13.07(2)(e)6.6. Provisions for the return of unexpended funds to the board at the end of the project period or grant year. Tax 13.07(2)(e)7.7. Provisions for the submittal of an expenditure report to the board at the end of the project period or grant year to document the use of the grant award. Tax 13.07(2)(e)8.8. Other reasonable terms the board believes necessary to ensure the prudent use of the grant funds. Tax 13.07(2)(f)(f) Grant disbursements. The board shall disburse grant awards as follows: Tax 13.07(2)(f)1.1. Discretionary grant awards of $2,000 or less shall be disbursed to the grant recipient at the beginning of the grant project, after the grant agreement has been signed by both parties. Tax 13.07(2)(f)2.2. Grant awards for more than $2,000 shall be distributed on an as-needed basis. A grant recipient shall certify to the board project costs that have been incurred. A grant check shall be sent to the grant recipient within 3 weeks for the amount of the expenditure. To certify the expense, the grant recipient shall file a certification form with the board or submit a copy of the bill to document the expenditure. Tax 13.07(2)(g)(g) Appeals process. The grant appeal process shall include the following steps: Tax 13.07(2)(g)1.1. Any municipality which wants to appeal a funding decision by the board shall submit a written appeal to the board within 20 days after notification. The 20-day period begins on the day after the mailing of the board’s decision. The written appeal shall specify in detail: Tax 13.07(2)(g)1.c.c. New, pertinent information which was not available to the board at the time of its decision. Tax 13.07(2)(g)2.2. A representative of an appealing municipality may appear before the board prior to board action on the appeal. The board shall decide whether to reconsider action on an appeal within 30 days after receipt of the written appeal. Any municipality aggrieved by a funding decision of the board may petition the circuit court for a review of the board’s decision within 30 days of its original decision, or if an appeal has been sought as provided in this subdivision, within 30 days of the board’s decision on that appeal. The 30-day period begins on the day after the mailing of the board’s decision. The petition for review shall be served on the board and filed in the office of the clerk of circuit court as specified in s. 227.16, Stats. Tax 13.07(3)(a)(a) Any discretionary funds available to the board, may be withdrawn and distributed by the board, at any time, to any municipality which demonstrates its need for financial assistance in alleviating a mining-related impact which is deemed by the board to be sudden and unforeseeable. The policies and procedures presented in sub. (2) (c), shall apply to the distribution and use of emergency reserve monies, except for the specified deadline dates. Tax 13.07(3)(b)(b) The board shall not consider requests for emergency payments from local or joint impact committees for administrative or operational expenses. Tax 13.07 HistoryHistory: Cr. Register, November, 1982, No. 323, eff. 12-1-82; r. and recr. Register, February, 1986, No. 362, eff. 3-1-86; am. (2) (a) 4., (2) (b), 2. intro. and a. to d. and (3), renum. (2) (c) 6. and 7. to be (2) (c) 9. and 10., cr. (2) (a) 4.a. to c., (2) (a) 6., (2) (b) 2. f. and (2) (c) 6. to 8., r. and recr. (2) (b) 2. c., Register, September, 1986, No. 369, eff. 10-1-86; am. (2) (c) 9. a., Register, August, 1993, No. 452, eff. 9-1-93; corrections in (2) (c) 6. a., 9. a. and c. made under s. 13.93 (2m) (b) 7., Stats., Register September 2006 No. 609; CR 16-076: r. (1), rn. (2) (c) 9. (intro.) to (2) (c) 9. and am., r. (2) (c) 9. a. to c. Register January 2018 No. 745, eff. 2-1-18. Tax 13.08(6)(6) Mining-related costs. Municipalities may seek approval from the board for mining-related projects. Applications seeking expenditure approval shall contain: Tax 13.08(6)(c)(c) Documentation that the proposal is well reasoned, cost effective, and will accomplish its purpose. Tax 13.08(8)(8) Other allowable expenditures. Discretionary grants and other funds disbursed by the board may be applied toward a variety of uses as they relate directly to a mining impact project. In general, costs for the compensation of personal services, costs of materials and supplies, travel, and other administrative costs are allowable. All expenditures shall comply with state and local laws, rules, and policies. Costs which shall not be allowed include: Tax 13.08(8)(a)(a) Costs incurred prior to, and after, the effective date of a discretionary grant period. Tax 13.08(8)(b)(b) Costs of social activities, ceremonies, amusements, and other entertainment.