Section NR 12.39 - County recordkeeping(1) In this section, "records" means books, documents, papers, accounting records, audits, and other evidence and accounting procedures and practices.(2) The county is responsible for maintaining a financial management system which shall adequately provide for: (a) Accurate, current and complete disclosure of the financial results of the program in accordance with department reporting requirements 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, property, and other assets.(c) Comparison of actual budget amounts for the program.(d) Procedures for determining the eligibility and allocability of costs in accordance with the plan of administration.(e) Accounting records supported by source documentation.(f) Audits to be made by the county or at the county's direction to determine, at a minimum, the fiscal integrity of financial transactions and reports, and the compliance with the terms of the grant agreement. The county shall schedule such audits with reasonable frequency, usually annually, but not less frequently than once every 2 years, considering the nature, size and complexity of the activity.(g) A systematic method to assure timely and appropriate resolution of audit findings and recommendations.(3) The following record and audit policies are applicable to all department grants and to all subagreements. (a) The county shall maintain books, records, documents, and other evidence and accounting procedures and practices, sufficient to properly reflect: 1. The amount, receipt and disposition by the county of all assistance received for the project, including both state assistance and any matching share or cost sharing; and2. The total costs of the project, including all direct and indirect costs of whatever nature incurred for the performance of the project for which the state grants have been awarded. In addition, contractors of grantees, including contractors for professional services, shall also maintain books, documents, papers, and records which are pertinent to a specific state grant award.(b) The county'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.(c) The county and contractors of the county shall preserve and make their records available to the department: 1. Until expiration of 3 years from the date of final settlement, or2. For such longer periods, if required by applicable statute or lawful requirement; or3. If a program is terminated completely or partially, the records relating to the work terminated shall be preserved and made available for a period of 3 years from the date of any resulting final termination settlement; or4. Records which relate to appeals, disputes, litigation on the settlement of claims arising out of the performance of the project for which funds were awarded, or costs and expenses of the project to which exception has been taken by the department or any of its duly authorized representatives, shall be retained until any appeals, litigation, claims or exceptions have been finally resolved.(4)(a) Preaward or interim audits may be performed on applications and awards.(b) A final audit shall be conducted after the submission of the final payment request. The time of the final audit shall be determined by the department and may be prior or subsequent to final settlement. Any settlement made prior to the final audit is subject to adjustment based on the audit. Counties and subcontractors of counties shall preserve and make their records available upon request.Wis. Admin. Code Department of Natural Resources NR 12.39
Cr. Register, January, 1984, No. 337, eff. 2-1-84; CR 03-029: renum. from NR 19.82 Register December 2003 No. 576, eff. 1-1-04.