Section 191.04. Sponsor accountability.

 

(1)  Accounting for all project funds shall be in conformance with generally accepted accounting principles and practices, and shall be recorded by the sponsor in a separate account. Supporting records of grant expenditures shall be maintained in sufficient detail to show that grant funds were used for the purpose for which the grant was made. All financial records, including invoices and canceled checks or bank statements, that support all project costs claimed by the sponsor shall be kept and made available for inspection for 3 years after final payment is issued by the department.

(2)  The sponsor shall submit to the department a claim for reimbursement on forms provided by the department at any time but not more than once every 3 months and not later than 6 months after the end of the grant period. The sponsor is eligible for reimbursement only for project costs incurred during the grant period stated in the grant agreement. All costs claimed for payment shall be documented and shall be consistent with the grant agreement relative to expenditures being made within the grant period, within the scope of work, and within estimated costs. Progress reports shall be submitted with each reimbursement request and a final report, suitable for use by the general public, is required for final payment.

(3)  The sponsor may request, for good cause, a grant agreement amendment for expenditures in excess of those identified as estimated costs in the grant agreement prior to the end of the grant period. The department has sole discretion in determining good cause when considering approval of the amendment request.

(4)  All of the sponsor's records pertaining to the project are subject to post audit. Post audits occur after final payment and payments made for reimbursement may be adjusted by the results of the post audit.

(5)  All requests for extensions of the grant period shall be made in writing prior to the end of the grant period.

(6)  All water tests, which require laboratory analysis and are part of the grant project, shall be analyzed by a laboratory that has been selected by the department.

(7)  All grants provided for funding a project that includes the acquisition of physical or chemical data may be conditioned to require the sponsor to implement a quality control and quality assurance plan approved by the department.

(8)  Data and information acquired as part of a lake protection project shall be reported to the department in a format specified by the department in the grant agreement.

(9)  If the department finds that the project has not been satisfactorily completed by the end of the grant period, the department may seek repayment of the state share or a portion of the state share previously distributed to the sponsor.

CR 02-122 : cr. Register May 2003 No. 569 , eff. 6-1-03.