NR 47.003(1)(b)8. 8. The state fish and wildlife agency, and

NR 47.003(1)(b)9. 9. Any other individual determined appropriate by the state forester.

NR 47.003 Note Note: The composition of the committee is as directed in the act.

NR 47.003(2) (2) Role of committee. The committee shall make recommendations to the state forester on administration of the forest stewardship program.

NR 47.003 History History: Cr. Register, August, 1992, No. 440, eff. 9-1-92; correction in (1) (a) made under s. 13.92 (4) (b) 6., Stats., Register January 2019 No. 757.

NR 47.004 NR 47.004 Project reports.

NR 47.004(1) (1) Applicability. The provisions of this section apply only to subchs. II, IV and V.

NR 47.004(2) (2) Interim reports. Each grant recipient may be required to submit to the department at no less than 3 month intervals, by written request of the department, one or more interim reports which contain details of progress, findings, problems and other information regarding the status of a grant.

NR 47.004(3) (3) Final reports. Each grant recipient shall submit a final report to the department within 90 days after the grant expiration date. The final report shall include the following:

NR 47.004(3)(a) (a) Documentation of all project activities conducted during the grant period.

NR 47.004(3)(b) (b) Documentation of all project modifications that may have occurred, including the explanation of why modifications were necessary.

NR 47.004(3)(c) (c) Documentation of all public information and educational activities which were conducted.

NR 47.004(3)(d) (d) The conclusions and project results.

NR 47.004(3)(e) (e) An appendix that includes all references and supporting documents for the final report. A summary of all applicable state and federal laws and regulations shall also be made part of the appendix.

NR 47.004 History History: Cr. Register, August, 1992, No. 440, eff. 9-1-92; am. (2) and (3) (intro.), Register, May, 1999, No. 521, eff. 6-1-99.

NR 47.005 NR 47.005 Grantee accountability.

NR 47.005(1) (1) Applicability. The provisions of this section apply only to subchs. II, IV, V, VIII, IX and XII.

NR 47.005(2) (2) Records management. The grant recipient shall maintain an accounting system that accurately reflects all fiscal transactions, incorporates appropriate controls and safeguards, and provides a good audit trail, particularly to source or original documents, as directed in the project agreement.

NR 47.005(2)(a) (a) Fiscal controls and 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 47.005(2)(a)1. 1. Project accounts shall separate grant receipts and eligible expenditures from those allocable to other programs and activities.

NR 47.005(2)(a)2. 2. Receipts and expenditures shall be listed in sufficient detail to provide a basis for accurate and complete program reporting.

NR 47.005(2)(a)3. 3. All project receipts shall be identified in sufficient detail to reflect their source and purpose.

NR 47.005(2)(a)4. 4. Supporting records for all project 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 47.005(2)(a)5. 5. Payroll records that reflect actual project hours worked by each employee as well as allocable gross wages and fringe benefits paid shall be maintained. 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 review/approval, shall be maintained, along with computations showing hourly pay rates and allocation of fringe benefits.

NR 47.005(2)(b) (b) Consultant, construction and service contracts. Any work totaling $10,000 or more per year shall be covered by a formal contract or agreement specifying financial terms, contract duration and services to be rendered.

NR 47.005(3) (3) Records retention and auditing. The grantee shall retain all records pertaining to its project and make them available to the department on request for 3 years from the date of the final payment.

NR 47.005 History History: Cr. Register, August, 1992, No. 440, eff. 9-1-92; am. (1) and (3), Register, May, 1999, No. 521, eff. 6-1-99; CR 00-177: am. (1), Register July 2001, No. 547 eff. 8-1-01; CR 08-062: am. (1) Register May 2009 No. 641, eff. 6-1-09.

NR 47.006 NR 47.006 Grant variances.

NR 47.006(1) (1) The department may approve in writing variances from nonstatutory requirements of this chapter upon request of the grantee when it is determined that variances are essential to effect necessary actions or department objectives, and where special circumstances make variances in the best interests of the state. Before granting a variance, the department shall take into account factors such as good cause, circumstances beyond the control of the grantee and financial hardship.