Section NR 120.25 - Record keeping and reporting requirements(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: (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.(b) Effective control over and accountability for all project funds and other assets.(c) Comparison of actual costs with grant amounts on each grant.(d) Procedures for determining the eligibility and cost-effectiveness of installation expenses in accordance with the cost containment requirements of s. NR 120.19 for all practices installed by the landowner or land operator.(e) Accounting records supported by source documentation including all of the following: 1. One separate project account for the total grant identified in the nonpoint source grant agreement reflecting all receipts and expenditures of that grant.2. Accounting records showing all receipts, encumbrances, expenditures and fund balances.3. A complete file for each cost-share agreement including all of the following documentation: a. Approval of best management practices and cost-share amounts by the governmental unit.b. Cost-share agreement and cost-share agreement amendment forms.c. Verification of proper installation by the governmental unit official.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.e. Evidence of payment for best management practice by a landowner or land operator including copies of checks or receipts.f. Verification of practice completion in accordance with the cost-share agreement including amendments and approval of cost-share amounts by the governmental unit.(f) A systematic method to assure timely and appropriate resolution of audit findings and recommendations by the department under s. NR 120.26.(g) A final accounting of project expenditures submitted to the department within 120 days of the completion of all watershed project work.(h) An identification of the least cost practices.(2) REPORTING REQUIREMENTS. (a)Annual reports. During the project implementation period, nonpoint source grantees shall report to the department an annual accounting for accomplishments regarding its activities funded under the nonpoint source grant and shall report the amount of interest accrued and expended as required under s. NR 120.22(1).(b)Periodic reports. The department may require more frequent progress reports than those required under par. (a) from a nonpoint source grantee which document accomplishments regarding its activities funded under nonpoint source grants.(c)Final project report. The department, with assistance from DATCP and the appropriate local units of government, shall prepare and publish final priority watershed and priority lake project reports when required to do so by the joint program evaluation plan adopted by the land and water conservation board.Wis. Admin. Code Department of Natural Resources NR 120.25
CR 00-028: cr. Register September 2002 No. 561, eff. 10-1-02.A document detailing the reporting requirements required under pars. (a) to (c) may be obtained, at no charge, from the Bureau of Watershed Management. Department of Natural Resources, Box 7921, Madison, WI 53707.