NR 166.19(3)(b)(b) If a financial assistance agreement is partially or completely terminated, the records relating to the work terminated shall be kept and made available for a period of 3 years from the date of any resulting final termination settlement. NR 166.19(3)(c)(c) Records that relate to appeals, disputes, or litigation arising out of the performance of the project shall be retained until any appeals, disputes, or litigation have been finally resolved or for a period of 3 years from the date the department notifies the recipient under s. NR 166.16 (4) (b) 7. that the project closeout is complete, whichever is later. NR 166.19(3)(d)(d) All other files and records relating to the scored project, including as-built plans, shall be retained for at least the term of the financial assistance agreement for the project. NR 166.19(4)(4) Federal single audit. Recipients of financial assistance provided directly from the federal capitalization grant shall comply with the federal single audit requirements established in 31 USC 7501 to 7506, OMB circular A–133, and ch. Adm 35. NR 166.19 HistoryHistory: CR 22-068: cr. Register October 2023 No. 814, eff. 11-1-23; correction in (4) made under s. 13.92 (4) (b) 7., Stats., Register October 2023 No. 814. NR 166.20(1)(1) Upon breach of the financial assistance agreement by the recipient, the department may do any of the following: NR 166.20(1)(a)(a) Declare the unpaid loan balance mature and immediately payable. NR 166.20(1)(b)(b) Increase the interest rate on the unpaid balance of the loan to the market interest rate in effect on the date the financial assistance agreement was executed. NR 166.20(1)(c)(c) Immediately terminate the financial assistance agreement and disburse no additional funds if the financial assistance has not been fully disbursed. NR 166.20(1)(d)(d) Seek an injunction or any other equitable or judicial relief from a court of appropriate jurisdiction. NR 166.20(2)(2) DOA’s receipt of any payment after the occurrence of a breach of contract does not constitute the department’s waiver of any rights and remedies under this section. NR 166.20 NoteNote: DOA may, under s. 281.59 (11) (b), Stats., seek recovery of some or all financial assistance payments by deducting those amounts from any state payments due to a municipality, or by adding a special charge to the amount of taxes apportioned to and levied upon the county under s. 70.60, Stats. NR 166.20 HistoryHistory: CR 22-068: cr. Register October 2023 No. 814, eff. 11-1-23. NR 166.21NR 166.21 Noncompliance. Upon failure of the recipient to comply with s. 281.59 or 281.61, Stats., or with provisions of this chapter, the department may do any of the following: NR 166.21(1)(1) Refuse to enter into a financial assistance agreement. NR 166.21(3)(3) Seek any other appropriate remedy, relief, or penalty. NR 166.21 HistoryHistory: CR 22-068: cr. Register October 2023 No. 814, eff. 11-1-23. NR 166.22(1)(1) General. The department may, on its own initiative or pursuant to a written request from an applicant, approve a variance from a requirement of this chapter when it determines that special circumstances make a variance in the best interest of the state. Any variance approved shall be consistent with the objectives of ss. 281.59 and 281.61, Stats. NR 166.22(2)(2) Applicability. The department may only approve a variance from any non–statutory requirement of this chapter. NR 166.22(3)(3) Request for variance. An applicant shall submit any request for a variance in writing to the department as soon as it is determined a variance is needed. Each request for a variance shall contain all of the following: NR 166.22(3)(b)(b) The section of this chapter from which the applicant seeks a variance and a statement explaining why the variance is necessary. NR 166.22(3)(c)(c) An adequate description of the variance desired, and the facts which the recipient believes warrant the department’s approving the variance. NR 166.22(3)(d)(d) A statement as to whether the recipient has previously requested the same or a similar variance, and if so, the circumstances of the previous request. NR 166.22(4)(4) Granting a variance. Before granting a variance, the department shall consider factors such as good cause, circumstances beyond the control of the recipient, emergencies, natural disasters, and financial hardship.