Section NR 193.04 - Accountability(1) A grantee shall do all of the following: (a) Follow generally accepted accounting principles and practices during the implementation of a project funded with a grant awarded under this chapter. Should the grantee fail to comply, the department may terminate the grant if the project is incomplete or require repayment in part or full if the project is complete.(b) If the grantee receives a grant advance from the department, use interest earned on the grant advance, if any, for the same purposes for which the department originally awarded the grant. Should the grantee fail to comply, the department may require that earned interest be submitted to the department.(c) Document all project costs and maintain documents to support grant expenditures in sufficient detail to show that project costs are consistent with the grant agreement. Should the grantee fail to comply, the department may withhold payment.(d) Maintain all financial records for 6 years following the issuance of the final payment, unless longer retention is directed by the department in writing, and make these financial records available to department staff upon request. Financial records to which this paragraph applies include published public notice and bid summaries; records showing volunteer time, donated professional services, and supplies and equipment; invoices; canceled checks and bank or credit card statements; documentation regarding the life and depreciation of supplies, equipment, and capital assets purchased with grant funds awarded under this chapter; records related to earned interest, the collection of fees, and any other documents that support project costs claimed by the grantee. Should the grantee fail to comply, the department may require repayment of grant funds in part or full.(e) Comply with all applicable state and federal laws and regulations regarding cost containment, bidding, contract awards, wage, and labor rates. Should the grantee fail to comply, the department may require repayment of grant funds in part or full.(f) Obtain all regulatory permits and approvals required by federal, state, or local agencies, including water and wetland regulatory permits from the department, prior to implementation of any permitted activity. A grantee shall fully comply with the permits and approvals during implementation of any permitted activity and shall submit proof of each approved permit to the department with any relevant payment request. The department may not issue a payment if the approved permit is not submitted by the grantee.(g) Enter into a land use agreement with non-grantee landowners participating in a proposed project no later than the date on which the department issues a grant agreement. Should the grantee fail to comply, the department may withhold payment.(h) Agree to have an annual audit performed on federal funds received from a state or federal agency in accordance with 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, also known as "Uniform Guidance," and WI State Single Audit Guidelines issued by Wisconsin department of administration, state controller's office, if a grantee receives federal or state grant funds totaling at least $750,000 during the grantee's fiscal year. Should the grantee fail to comply, the department may withhold payment.(i) Operate as an independent contractor having sole control and responsibility for directing, supervising, or determining the method, hours worked, and time and manner of any performance under a grant agreement issued under s. NR 193.12(2), other than as specifically provided in this chapter. The department may not exercise control over the selection and dismissal of a grantee's employees or agents.(j) Agree that any fees charged for the use of the project site shall not exceed the cost of a daily state park sticker and that revenues generated will be applied back to the project for which the grant was originally awarded. Should the grantee fail to comply, the department may require that fees collected in excess of the daily state park sticker rate be submitted to the department.(2) The department may conduct an audit of a grantee's records for a grant award at any time during the project period or within 6 years following the issuance of the final payment unless a longer document retention period is directed by the department in writing. The department may require that the grantee repay any prior payment issued by the department if an audit reveals that costs cannot be substantiated.(3) Failure of a grantee to comply with one or more terms of the grant agreement issued under this chapter may result in termination of the agreement and the suspension of all obligations of the department. Grant agreements may also be terminated by the department if a grantee fails to make satisfactory progress on activities approved for grant funding, fails to complete the project to the satisfaction of the department, or makes project changes without department approval for a project scope or budget amendment. The department will notify any grantee not in compliance with a grant agreement, in writing, and allow 30 days for the grantee to pursue corrective action. If corrective action does not address department concerns, the department will issue a final termination letter to the grantee, including the reason for termination. Upon termination of a grant agreement, the department may require the grantee to reimburse the department for any grant funds the department deems appropriate. If the compliance failure is determined by the secretary of the department to be due to no fault of the grantee, the amount required to settle at minimum the costs of any irrevocable obligations properly incurred shall be eligible for assistance under this chapter at the department's discretion.(4) The grantee may terminate the grant agreement, in writing, at any time prior to the start of the project and before expending any grant funds awarded under this chapter. After the project has been started or grant funds have been expended, a grantee may request to terminate the agreement in writing, subject to approval by the department.(5) The department may require the grantee to install and enforce an organization code of conduct that lays out expectations and guiding principles for appropriate workplace behavior. The grantee shall implement the code of conduct when dealing with department staff, volunteers, local elected officials, employees, service providers and customers. Should the grantee fail to comply, all obligations of the department under an agreement may be terminated.Wis. Admin. Code Department of Natural Resources NR 193.04
Adopted by, CR 19-078: cr. Register May 2020 No. 773, eff. 6-1-20; correction in (1) (b), (d), (i), (j), (2) made under s. 35.17, Stats., Register May 2020 No. 773, eff. 6/1/2020