Section 153.29. Records.

 

(1)   Required records. Each governmental unit serving as a runoff management grant grantee or as a cost-share agreement provider 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 including 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. All records shall be 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 the grant amount on each grant.

(d) Procedures for determining the eligibility and allocability of installation expenses in accordance with the cost containment requirements of s. NR 153.23 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 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 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 by the governmental unit official of proper installation.

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. For management practices funded jointly under this chapter and other sources, the request shall verify that funding under this chapter is in accordance with s. NR 153.28 (1) (b) 5.

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.

g. Change in compliance status, by parcel, with agricultural performance standards and prohibitions of cropland practices and livestock facilities owned or operated by the cost-share recipient.

4. A duplicate copy of each reimbursement request submitted to the department.

(f) A systematic method to assure timely and appropriate resolution of audit findings and recommendations by the department.

(g) A final accounting of project expenditures submitted to the department within 120 days of the completion of all project work.

(h) Records which relate to appeals, disputes or litigation on the settlement of claims arising out of the performance of the project for which funds were awarded.

(i) Records which relate to costs or expenses of the project to which the department or any of its duly authorized representatives has taken exception.

(2)   Record retention.

(a) The governmental unit or its agent's records and the records of contractors, including professional services contracts, shall be subject at all reasonable times to inspection, copying and audit by the department or its agent.

(b) The governmental unit or its agent or contractors shall preserve and make all records available to the department or its agent for whichever of the following is appropriate for their grant situation:

1. For 3 years after the date of final settlement.

2. For a longer period if required by statute or contract.

3. For 3 years after the date of termination of a grant agreement. If a grant is partially terminated, records shall be retained for a period of 3 years after the date of final settlement.

4. For 3 years after the date of settlement of any dispute.

5. Cost-share agreement records shall be kept for the duration of the operation and maintenance period of the cost-share agreement with the longest operation and maintenance period to enable the governmental unit to fulfill its responsibility under this chapter.

(3)   Auditing.

(a) The department may perform, or cause to be performed, interim audits on all grants.

(b) The department may conduct a final audit after the submission of the final payment request. The department shall determine the time of the final audit. Any payments made prior to the final audit are subject to adjustment based on the audit.

(c) All audits shall include review of fiscal accountability and consistency with grants or grant amendments.

(4)   Open records requirements.

(a) All project-related records are subject to the state's open records law.

(b) The grantee will keep any confidential information that is not subject to the open records law, such as social security numbers that is required for income tax purposes for the cost-share funding, safe from unauthorized access.

CR 00-025 : cr. Register September 2002 No. 561 , eff. 10-1-02; CR 09-112 : cr. (1) (e) 3. g. Register December 2010 No. 660 , eff. 1-1-11.