Section NR 166.19 - Records and records retention(1) REQUIREMENTS. The recipient shall maintain SDWLP project-related books, documents, papers, records, and accounting procedures in accordance with generally accepted accounting principles, governmental accounting standards board requirements, or another method of accounting accepted by the department or required by the federal government and authorized under the financial assistance agreement and ch. Adm 35 and retain them in accordance with subch. II of ch. 19, Stats. The recipient shall require contractors, including contractors for professional services, to maintain SDWLP project-related books, documents, papers, and records related to the project that are necessary for the recipient's compliance with this section.(2) INSPECTION. The department or its agents may, during normal business hours, inspect and copy the recipient's SDWLP project-related records and the project-related records of its contractors.(3) RECORDS RETENTION. (a) The recipient and its contractors shall retain and make all files, books, documents, and records relating to the construction of the scored project available to the department for a minimum of either 3 years from the date the department notifies the recipient that the project closeout is complete or 3 years from final completion of construction, whichever is later.(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.(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.(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.(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.Wis. Admin. Code Department of Natural Resources NR 166.19
CR 06-023: cr. Register May 2007 No. 617, eff. 6-1-07.Amended by, CR 14-044: cr. Register June 2015 No. 714, eff.7/1/2015.Adopted by, 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, eff. 11/1/2023