Criteria
The County is required to maintain reconciled grant expenditure records to allow the timely generation of the schedules of federal awards and state financial assistance to allow submission of the audit to the Federal Audit Clearinghouse and other applicable parties in a timely manner.
Condition
The County did not complete the schedules in a timely manner and thus was unable to file the audit in a timely manner.
Cause
The County did not have adequate staffing in place to ensure the timely reporting of the schedules.
Effect
The schedules were not completed timely and required numerous adjustments which delayed the filing of the audit.
Recommendation
We recommend the County implement procedures to ensure the schedules are completed and filed in a timely manner with the Federal Audit Clearinghouse and any other applicable parties.
Management’s Response
Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
Criteria
The County is required to maintain reconciled grant expenditure records to allow the timely generation of the schedules of federal awards and state financial assistance to allow submission of the audit to the Federal Audit Clearinghouse and other applicable parties in a timely manner.
Condition
The County did not complete the schedules in a timely manner and thus was unable to file the audit in a timely manner.
Cause
The County did not have adequate staffing in place to ensure the timely reporting of the schedules.
Effect
The schedules were not completed timely and required numerous adjustments which delayed the filing of the audit.
Recommendation
We recommend the County implement procedures to ensure the schedules are completed and filed in a timely manner with the Federal Audit Clearinghouse and any other applicable parties.
Management’s Response
Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
Criteria
The County is required to maintain reconciled grant expenditure records to allow the timely generation of the schedules of federal awards and state financial assistance to allow submission of the audit to the Federal Audit Clearinghouse and other applicable parties in a timely manner.
Condition
The County did not complete the schedules in a timely manner and thus was unable to file the audit in a timely manner.
Cause
The County did not have adequate staffing in place to ensure the timely reporting of the schedules.
Effect
The schedules were not completed timely and required numerous adjustments which delayed the filing of the audit.
Recommendation
We recommend the County implement procedures to ensure the schedules are completed and filed in a timely manner with the Federal Audit Clearinghouse and any other applicable parties.
Management’s Response
Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
Criteria
The County is required to maintain reconciled grant expenditure records to allow the timely generation of the schedules of federal awards and state financial assistance to allow submission of the audit to the Federal Audit Clearinghouse and other applicable parties in a timely manner.
Condition
The County did not complete the schedules in a timely manner and thus was unable to file the audit in a timely manner.
Cause
The County did not have adequate staffing in place to ensure the timely reporting of the schedules.
Effect
The schedules were not completed timely and required numerous adjustments which delayed the filing of the audit.
Recommendation
We recommend the County implement procedures to ensure the schedules are completed and filed in a timely manner with the Federal Audit Clearinghouse and any other applicable parties.
Management’s Response
Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
Criteria
The County is required to maintain reconciled grant expenditure records to allow the timely generation of the schedules of federal awards and state financial assistance to allow submission of the audit to the Federal Audit Clearinghouse and other applicable parties in a timely manner.
Condition
The County did not complete the schedules in a timely manner and thus was unable to file the audit in a timely manner.
Cause
The County did not have adequate staffing in place to ensure the timely reporting of the schedules.
Effect
The schedules were not completed timely and required numerous adjustments which delayed the filing of the audit.
Recommendation
We recommend the County implement procedures to ensure the schedules are completed and filed in a timely manner with the Federal Audit Clearinghouse and any other applicable parties.
Management’s Response
Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
Criteria
The County is required to maintain reconciled grant expenditure records to allow the timely generation of the schedules of federal awards and state financial assistance to allow submission of the audit to the Federal Audit Clearinghouse and other applicable parties in a timely manner.
Condition
The County did not complete the schedules in a timely manner and thus was unable to file the audit in a timely manner.
Cause
The County did not have adequate staffing in place to ensure the timely reporting of the schedules.
Effect
The schedules were not completed timely and required numerous adjustments which delayed the filing of the audit.
Recommendation
We recommend the County implement procedures to ensure the schedules are completed and filed in a timely manner with the Federal Audit Clearinghouse and any other applicable parties.
Management’s Response
Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
Criteria
The County is required to maintain reconciled grant expenditure records to allow the timely generation of the schedules of federal awards and state financial assistance to allow submission of the audit to the Federal Audit Clearinghouse and other applicable parties in a timely manner.
Condition
The County did not complete the schedules in a timely manner and thus was unable to file the audit in a timely manner.
Cause
The County did not have adequate staffing in place to ensure the timely reporting of the schedules.
Effect
The schedules were not completed timely and required numerous adjustments which delayed the filing of the audit.
Recommendation
We recommend the County implement procedures to ensure the schedules are completed and filed in a timely manner with the Federal Audit Clearinghouse and any other applicable parties.
Management’s Response
Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
Criteria
The County is required to maintain reconciled grant expenditure records to allow the timely generation of the schedules of federal awards and state financial assistance to allow submission of the audit to the Federal Audit Clearinghouse and other applicable parties in a timely manner.
Condition
The County did not complete the schedules in a timely manner and thus was unable to file the audit in a timely manner.
Cause
The County did not have adequate staffing in place to ensure the timely reporting of the schedules.
Effect
The schedules were not completed timely and required numerous adjustments which delayed the filing of the audit.
Recommendation
We recommend the County implement procedures to ensure the schedules are completed and filed in a timely manner with the Federal Audit Clearinghouse and any other applicable parties.
Management’s Response
Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
Criteria
The County is required to maintain reconciled grant expenditure records to allow the timely generation of the schedules of federal awards and state financial assistance to allow submission of the audit to the Federal Audit Clearinghouse and other applicable parties in a timely manner.
Condition
The County did not complete the schedules in a timely manner and thus was unable to file the audit in a timely manner.
Cause
The County did not have adequate staffing in place to ensure the timely reporting of the schedules.
Effect
The schedules were not completed timely and required numerous adjustments which delayed the filing of the audit.
Recommendation
We recommend the County implement procedures to ensure the schedules are completed and filed in a timely manner with the Federal Audit Clearinghouse and any other applicable parties.
Management’s Response
Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
Criteria
The County is required to maintain reconciled grant expenditure records to allow the timely generation of the schedules of federal awards and state financial assistance to allow submission of the audit to the Federal Audit Clearinghouse and other applicable parties in a timely manner.
Condition
The County did not complete the schedules in a timely manner and thus was unable to file the audit in a timely manner.
Cause
The County did not have adequate staffing in place to ensure the timely reporting of the schedules.
Effect
The schedules were not completed timely and required numerous adjustments which delayed the filing of the audit.
Recommendation
We recommend the County implement procedures to ensure the schedules are completed and filed in a timely manner with the Federal Audit Clearinghouse and any other applicable parties.
Management’s Response
Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
Criteria
The County is required to maintain reconciled grant expenditure records to allow the timely generation of the schedules of federal awards and state financial assistance to allow submission of the audit to the Federal Audit Clearinghouse and other applicable parties in a timely manner.
Condition
The County did not complete the schedules in a timely manner and thus was unable to file the audit in a timely manner.
Cause
The County did not have adequate staffing in place to ensure the timely reporting of the schedules.
Effect
The schedules were not completed timely and required numerous adjustments which delayed the filing of the audit.
Recommendation
We recommend the County implement procedures to ensure the schedules are completed and filed in a timely manner with the Federal Audit Clearinghouse and any other applicable parties.
Management’s Response
Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
Criteria
The County is required to maintain reconciled grant expenditure records to allow the timely generation of the schedules of federal awards and state financial assistance to allow submission of the audit to the Federal Audit Clearinghouse and other applicable parties in a timely manner.
Condition
The County did not complete the schedules in a timely manner and thus was unable to file the audit in a timely manner.
Cause
The County did not have adequate staffing in place to ensure the timely reporting of the schedules.
Effect
The schedules were not completed timely and required numerous adjustments which delayed the filing of the audit.
Recommendation
We recommend the County implement procedures to ensure the schedules are completed and filed in a timely manner with the Federal Audit Clearinghouse and any other applicable parties.
Management’s Response
Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
Criteria
The County is required to maintain reconciled grant expenditure records to allow the timely generation of the schedules of federal awards and state financial assistance to allow submission of the audit to the Federal Audit Clearinghouse and other applicable parties in a timely manner.
Condition
The County did not complete the schedules in a timely manner and thus was unable to file the audit in a timely manner.
Cause
The County did not have adequate staffing in place to ensure the timely reporting of the schedules.
Effect
The schedules were not completed timely and required numerous adjustments which delayed the filing of the audit.
Recommendation
We recommend the County implement procedures to ensure the schedules are completed and filed in a timely manner with the Federal Audit Clearinghouse and any other applicable parties.
Management’s Response
Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
Criteria
The County is required to maintain reconciled grant expenditure records to allow the timely generation of the schedules of federal awards and state financial assistance to allow submission of the audit to the Federal Audit Clearinghouse and other applicable parties in a timely manner.
Condition
The County did not complete the schedules in a timely manner and thus was unable to file the audit in a timely manner.
Cause
The County did not have adequate staffing in place to ensure the timely reporting of the schedules.
Effect
The schedules were not completed timely and required numerous adjustments which delayed the filing of the audit.
Recommendation
We recommend the County implement procedures to ensure the schedules are completed and filed in a timely manner with the Federal Audit Clearinghouse and any other applicable parties.
Management’s Response
Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
Criteria
The County is required to maintain reconciled grant expenditure records to allow the timely generation of the schedules of federal awards and state financial assistance to allow submission of the audit to the Federal Audit Clearinghouse and other applicable parties in a timely manner.
Condition
The County did not complete the schedules in a timely manner and thus was unable to file the audit in a timely manner.
Cause
The County did not have adequate staffing in place to ensure the timely reporting of the schedules.
Effect
The schedules were not completed timely and required numerous adjustments which delayed the filing of the audit.
Recommendation
We recommend the County implement procedures to ensure the schedules are completed and filed in a timely manner with the Federal Audit Clearinghouse and any other applicable parties.
Management’s Response
Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
Criteria
The County is required to maintain reconciled grant expenditure records to allow the timely generation of the schedules of federal awards and state financial assistance to allow submission of the audit to the Federal Audit Clearinghouse and other applicable parties in a timely manner.
Condition
The County did not complete the schedules in a timely manner and thus was unable to file the audit in a timely manner.
Cause
The County did not have adequate staffing in place to ensure the timely reporting of the schedules.
Effect
The schedules were not completed timely and required numerous adjustments which delayed the filing of the audit.
Recommendation
We recommend the County implement procedures to ensure the schedules are completed and filed in a timely manner with the Federal Audit Clearinghouse and any other applicable parties.
Management’s Response
Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
Criteria
The County is required to maintain reconciled grant expenditure records to allow the timely generation of the schedules of federal awards and state financial assistance to allow submission of the audit to the Federal Audit Clearinghouse and other applicable parties in a timely manner.
Condition
The County did not complete the schedules in a timely manner and thus was unable to file the audit in a timely manner.
Cause
The County did not have adequate staffing in place to ensure the timely reporting of the schedules.
Effect
The schedules were not completed timely and required numerous adjustments which delayed the filing of the audit.
Recommendation
We recommend the County implement procedures to ensure the schedules are completed and filed in a timely manner with the Federal Audit Clearinghouse and any other applicable parties.
Management’s Response
Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
Criteria
The County is required to maintain reconciled grant expenditure records to allow the timely generation of the schedules of federal awards and state financial assistance to allow submission of the audit to the Federal Audit Clearinghouse and other applicable parties in a timely manner.
Condition
The County did not complete the schedules in a timely manner and thus was unable to file the audit in a timely manner.
Cause
The County did not have adequate staffing in place to ensure the timely reporting of the schedules.
Effect
The schedules were not completed timely and required numerous adjustments which delayed the filing of the audit.
Recommendation
We recommend the County implement procedures to ensure the schedules are completed and filed in a timely manner with the Federal Audit Clearinghouse and any other applicable parties.
Management’s Response
Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
Criteria
The County is required to maintain reconciled grant expenditure records to allow the timely generation of the schedules of federal awards and state financial assistance to allow submission of the audit to the Federal Audit Clearinghouse and other applicable parties in a timely manner.
Condition
The County did not complete the schedules in a timely manner and thus was unable to file the audit in a timely manner.
Cause
The County did not have adequate staffing in place to ensure the timely reporting of the schedules.
Effect
The schedules were not completed timely and required numerous adjustments which delayed the filing of the audit.
Recommendation
We recommend the County implement procedures to ensure the schedules are completed and filed in a timely manner with the Federal Audit Clearinghouse and any other applicable parties.
Management’s Response
Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
Criteria
The County is required to maintain reconciled grant expenditure records to allow the timely generation of the schedules of federal awards and state financial assistance to allow submission of the audit to the Federal Audit Clearinghouse and other applicable parties in a timely manner.
Condition
The County did not complete the schedules in a timely manner and thus was unable to file the audit in a timely manner.
Cause
The County did not have adequate staffing in place to ensure the timely reporting of the schedules.
Effect
The schedules were not completed timely and required numerous adjustments which delayed the filing of the audit.
Recommendation
We recommend the County implement procedures to ensure the schedules are completed and filed in a timely manner with the Federal Audit Clearinghouse and any other applicable parties.
Management’s Response
Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
Criteria
The County is required to maintain reconciled grant expenditure records to allow the timely generation of the schedules of federal awards and state financial assistance to allow submission of the audit to the Federal Audit Clearinghouse and other applicable parties in a timely manner.
Condition
The County did not complete the schedules in a timely manner and thus was unable to file the audit in a timely manner.
Cause
The County did not have adequate staffing in place to ensure the timely reporting of the schedules.
Effect
The schedules were not completed timely and required numerous adjustments which delayed the filing of the audit.
Recommendation
We recommend the County implement procedures to ensure the schedules are completed and filed in a timely manner with the Federal Audit Clearinghouse and any other applicable parties.
Management’s Response
Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
Criteria
The County is required to maintain reconciled grant expenditure records to allow the timely generation of the schedules of federal awards and state financial assistance to allow submission of the audit to the Federal Audit Clearinghouse and other applicable parties in a timely manner.
Condition
The County did not complete the schedules in a timely manner and thus was unable to file the audit in a timely manner.
Cause
The County did not have adequate staffing in place to ensure the timely reporting of the schedules.
Effect
The schedules were not completed timely and required numerous adjustments which delayed the filing of the audit.
Recommendation
We recommend the County implement procedures to ensure the schedules are completed and filed in a timely manner with the Federal Audit Clearinghouse and any other applicable parties.
Management’s Response
Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
Criteria
The County is required to maintain reconciled grant expenditure records to allow the timely generation of the schedules of federal awards and state financial assistance to allow submission of the audit to the Federal Audit Clearinghouse and other applicable parties in a timely manner.
Condition
The County did not complete the schedules in a timely manner and thus was unable to file the audit in a timely manner.
Cause
The County did not have adequate staffing in place to ensure the timely reporting of the schedules.
Effect
The schedules were not completed timely and required numerous adjustments which delayed the filing of the audit.
Recommendation
We recommend the County implement procedures to ensure the schedules are completed and filed in a timely manner with the Federal Audit Clearinghouse and any other applicable parties.
Management’s Response
Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
Criteria
The County is required to maintain reconciled grant expenditure records to allow the timely generation of the schedules of federal awards and state financial assistance to allow submission of the audit to the Federal Audit Clearinghouse and other applicable parties in a timely manner.
Condition
The County did not complete the schedules in a timely manner and thus was unable to file the audit in a timely manner.
Cause
The County did not have adequate staffing in place to ensure the timely reporting of the schedules.
Effect
The schedules were not completed timely and required numerous adjustments which delayed the filing of the audit.
Recommendation
We recommend the County implement procedures to ensure the schedules are completed and filed in a timely manner with the Federal Audit Clearinghouse and any other applicable parties.
Management’s Response
Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
Criteria
The County is required to maintain reconciled grant expenditure records to allow the timely generation of the schedules of federal awards and state financial assistance to allow submission of the audit to the Federal Audit Clearinghouse and other applicable parties in a timely manner.
Condition
The County did not complete the schedules in a timely manner and thus was unable to file the audit in a timely manner.
Cause
The County did not have adequate staffing in place to ensure the timely reporting of the schedules.
Effect
The schedules were not completed timely and required numerous adjustments which delayed the filing of the audit.
Recommendation
We recommend the County implement procedures to ensure the schedules are completed and filed in a timely manner with the Federal Audit Clearinghouse and any other applicable parties.
Management’s Response
Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
Criteria
The County is required to maintain reconciled grant expenditure records to allow the timely generation of the schedules of federal awards and state financial assistance to allow submission of the audit to the Federal Audit Clearinghouse and other applicable parties in a timely manner.
Condition
The County did not complete the schedules in a timely manner and thus was unable to file the audit in a timely manner.
Cause
The County did not have adequate staffing in place to ensure the timely reporting of the schedules.
Effect
The schedules were not completed timely and required numerous adjustments which delayed the filing of the audit.
Recommendation
We recommend the County implement procedures to ensure the schedules are completed and filed in a timely manner with the Federal Audit Clearinghouse and any other applicable parties.
Management’s Response
Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
Criteria
The County is required to maintain reconciled grant expenditure records to allow the timely generation of the schedules of federal awards and state financial assistance to allow submission of the audit to the Federal Audit Clearinghouse and other applicable parties in a timely manner.
Condition
The County did not complete the schedules in a timely manner and thus was unable to file the audit in a timely manner.
Cause
The County did not have adequate staffing in place to ensure the timely reporting of the schedules.
Effect
The schedules were not completed timely and required numerous adjustments which delayed the filing of the audit.
Recommendation
We recommend the County implement procedures to ensure the schedules are completed and filed in a timely manner with the Federal Audit Clearinghouse and any other applicable parties.
Management’s Response
Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
Criteria
The County is required to maintain reconciled grant expenditure records to allow the timely generation of the schedules of federal awards and state financial assistance to allow submission of the audit to the Federal Audit Clearinghouse and other applicable parties in a timely manner.
Condition
The County did not complete the schedules in a timely manner and thus was unable to file the audit in a timely manner.
Cause
The County did not have adequate staffing in place to ensure the timely reporting of the schedules.
Effect
The schedules were not completed timely and required numerous adjustments which delayed the filing of the audit.
Recommendation
We recommend the County implement procedures to ensure the schedules are completed and filed in a timely manner with the Federal Audit Clearinghouse and any other applicable parties.
Management’s Response
Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
Criteria
The County is required to maintain reconciled grant expenditure records to allow the timely generation of the schedules of federal awards and state financial assistance to allow submission of the audit to the Federal Audit Clearinghouse and other applicable parties in a timely manner.
Condition
The County did not complete the schedules in a timely manner and thus was unable to file the audit in a timely manner.
Cause
The County did not have adequate staffing in place to ensure the timely reporting of the schedules.
Effect
The schedules were not completed timely and required numerous adjustments which delayed the filing of the audit.
Recommendation
We recommend the County implement procedures to ensure the schedules are completed and filed in a timely manner with the Federal Audit Clearinghouse and any other applicable parties.
Management’s Response
Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
Criteria
The County did not maintain adequate time and effort reporting documentation to validate the proper allocation of payroll charges to the Temporary Assistance for Needy Families and WorkFirst New Jersey grants. Additionally, it was noted that journal entries were made to allocate payroll costs to grants lacked sufficient detail to verify the accuracy of the amounts allocated to individual employees. Specifically, the journal entries did not include supporting documentation, such as employee payroll registers, time and effort certifications, or other records necessary to substantiate the allocation of payroll expenses to the respective grants. The total amount of payroll charged under the jurisdiction of the Mercer County Workforce Development Board for all grants however was in agreement with the total payroll charged.
Condition
The County maintains a cost allocation plan that includes a distribution of payroll from a cost pool that is determined by the estimated time spent working on specific grant related activities. The County could not corroborate the correct allocation of payroll was charged for certain employee's salaries that were charged to the Temporary Assistance for Needy Families and WorkFirst New Jersey grants.
Cause
The County did not maintain adequate documentation to support the proper percentage of salaries that were allocated to the Temporary Assistance for Needy Families and WorkFirst New Jersey grants. Furthermore, the County does not have a formalized process to ensure that payroll journal entries made to allocate grant costs are supported by detailed employee level documentation. The current procedure relies on summary journal entries without requiring the inclusion of supporting records to validate the allocation.
Effect
Although the total salaries charged to all of the grants under the jurisdiction of the Mercer County Workforce Development Board in total appear accurate, an improper allocation to the Temporary Assistance to Needy Families and WorkFirst New Jersey grants could contribute to noncompliance with allowable costs requirements.
Recommendation
The County should implement procedures to ensure they are in compliance with time and effort reporting requirements and can evidence the proper allocation of payroll charges amongst all of the grants.
Management’s Response
Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
Criteria
The County did not maintain adequate time and effort reporting documentation to validate the proper allocation of payroll charges to the Temporary Assistance for Needy Families and WorkFirst New Jersey grants. Additionally, it was noted that journal entries were made to allocate payroll costs to grants lacked sufficient detail to verify the accuracy of the amounts allocated to individual employees. Specifically, the journal entries did not include supporting documentation, such as employee payroll registers, time and effort certifications, or other records necessary to substantiate the allocation of payroll expenses to the respective grants. The total amount of payroll charged under the jurisdiction of the Mercer County Workforce Development Board for all grants however was in agreement with the total payroll charged.
Condition
The County maintains a cost allocation plan that includes a distribution of payroll from a cost pool that is determined by the estimated time spent working on specific grant related activities. The County could not corroborate the correct allocation of payroll was charged for certain employee's salaries that were charged to the Temporary Assistance for Needy Families and WorkFirst New Jersey grants.
Cause
The County did not maintain adequate documentation to support the proper percentage of salaries that were allocated to the Temporary Assistance for Needy Families and WorkFirst New Jersey grants. Furthermore, the County does not have a formalized process to ensure that payroll journal entries made to allocate grant costs are supported by detailed employee level documentation. The current procedure relies on summary journal entries without requiring the inclusion of supporting records to validate the allocation.
Effect
Although the total salaries charged to all of the grants under the jurisdiction of the Mercer County Workforce Development Board in total appear accurate, an improper allocation to the Temporary Assistance to Needy Families and WorkFirst New Jersey grants could contribute to noncompliance with allowable costs requirements.
Recommendation
The County should implement procedures to ensure they are in compliance with time and effort reporting requirements and can evidence the proper allocation of payroll charges amongst all of the grants.
Management’s Response
Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
Criteria
The County did not maintain adequate time and effort reporting documentation to validate the proper allocation of payroll charges to the Temporary Assistance for Needy Families and WorkFirst New Jersey grants. Additionally, it was noted that journal entries were made to allocate payroll costs to grants lacked sufficient detail to verify the accuracy of the amounts allocated to individual employees. Specifically, the journal entries did not include supporting documentation, such as employee payroll registers, time and effort certifications, or other records necessary to substantiate the allocation of payroll expenses to the respective grants. The total amount of payroll charged under the jurisdiction of the Mercer County Workforce Development Board for all grants however was in agreement with the total payroll charged.
Condition
The County maintains a cost allocation plan that includes a distribution of payroll from a cost pool that is determined by the estimated time spent working on specific grant related activities. The County could not corroborate the correct allocation of payroll was charged for certain employee's salaries that were charged to the Temporary Assistance for Needy Families and WorkFirst New Jersey grants.
Cause
The County did not maintain adequate documentation to support the proper percentage of salaries that were allocated to the Temporary Assistance for Needy Families and WorkFirst New Jersey grants. Furthermore, the County does not have a formalized process to ensure that payroll journal entries made to allocate grant costs are supported by detailed employee level documentation. The current procedure relies on summary journal entries without requiring the inclusion of supporting records to validate the allocation.
Effect
Although the total salaries charged to all of the grants under the jurisdiction of the Mercer County Workforce Development Board in total appear accurate, an improper allocation to the Temporary Assistance to Needy Families and WorkFirst New Jersey grants could contribute to noncompliance with allowable costs requirements.
Recommendation
The County should implement procedures to ensure they are in compliance with time and effort reporting requirements and can evidence the proper allocation of payroll charges amongst all of the grants.
Management’s Response
Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
Criteria
The County did not maintain adequate time and effort reporting documentation to validate the proper allocation of payroll charges to the Temporary Assistance for Needy Families and WorkFirst New Jersey grants. Additionally, it was noted that journal entries were made to allocate payroll costs to grants lacked sufficient detail to verify the accuracy of the amounts allocated to individual employees. Specifically, the journal entries did not include supporting documentation, such as employee payroll registers, time and effort certifications, or other records necessary to substantiate the allocation of payroll expenses to the respective grants. The total amount of payroll charged under the jurisdiction of the Mercer County Workforce Development Board for all grants however was in agreement with the total payroll charged.
Condition
The County maintains a cost allocation plan that includes a distribution of payroll from a cost pool that is determined by the estimated time spent working on specific grant related activities. The County could not corroborate the correct allocation of payroll was charged for certain employee's salaries that were charged to the Temporary Assistance for Needy Families and WorkFirst New Jersey grants.
Cause
The County did not maintain adequate documentation to support the proper percentage of salaries that were allocated to the Temporary Assistance for Needy Families and WorkFirst New Jersey grants. Furthermore, the County does not have a formalized process to ensure that payroll journal entries made to allocate grant costs are supported by detailed employee level documentation. The current procedure relies on summary journal entries without requiring the inclusion of supporting records to validate the allocation.
Effect
Although the total salaries charged to all of the grants under the jurisdiction of the Mercer County Workforce Development Board in total appear accurate, an improper allocation to the Temporary Assistance to Needy Families and WorkFirst New Jersey grants could contribute to noncompliance with allowable costs requirements.
Recommendation
The County should implement procedures to ensure they are in compliance with time and effort reporting requirements and can evidence the proper allocation of payroll charges amongst all of the grants.
Management’s Response
Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
Criteria
The County did not maintain adequate time and effort reporting documentation to validate the proper allocation of payroll charges to the Temporary Assistance for Needy Families and WorkFirst New Jersey grants. Additionally, it was noted that journal entries were made to allocate payroll costs to grants lacked sufficient detail to verify the accuracy of the amounts allocated to individual employees. Specifically, the journal entries did not include supporting documentation, such as employee payroll registers, time and effort certifications, or other records necessary to substantiate the allocation of payroll expenses to the respective grants. The total amount of payroll charged under the jurisdiction of the Mercer County Workforce Development Board for all grants however was in agreement with the total payroll charged.
Condition
The County maintains a cost allocation plan that includes a distribution of payroll from a cost pool that is determined by the estimated time spent working on specific grant related activities. The County could not corroborate the correct allocation of payroll was charged for certain employee's salaries that were charged to the Temporary Assistance for Needy Families and WorkFirst New Jersey grants.
Cause
The County did not maintain adequate documentation to support the proper percentage of salaries that were allocated to the Temporary Assistance for Needy Families and WorkFirst New Jersey grants. Furthermore, the County does not have a formalized process to ensure that payroll journal entries made to allocate grant costs are supported by detailed employee level documentation. The current procedure relies on summary journal entries without requiring the inclusion of supporting records to validate the allocation.
Effect
Although the total salaries charged to all of the grants under the jurisdiction of the Mercer County Workforce Development Board in total appear accurate, an improper allocation to the Temporary Assistance to Needy Families and WorkFirst New Jersey grants could contribute to noncompliance with allowable costs requirements.
Recommendation
The County should implement procedures to ensure they are in compliance with time and effort reporting requirements and can evidence the proper allocation of payroll charges amongst all of the grants.
Management’s Response
Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
Criteria
The County did not maintain adequate time and effort reporting documentation to validate the proper allocation of payroll charges to the Temporary Assistance for Needy Families and WorkFirst New Jersey grants. Additionally, it was noted that journal entries were made to allocate payroll costs to grants lacked sufficient detail to verify the accuracy of the amounts allocated to individual employees. Specifically, the journal entries did not include supporting documentation, such as employee payroll registers, time and effort certifications, or other records necessary to substantiate the allocation of payroll expenses to the respective grants. The total amount of payroll charged under the jurisdiction of the Mercer County Workforce Development Board for all grants however was in agreement with the total payroll charged.
Condition
The County maintains a cost allocation plan that includes a distribution of payroll from a cost pool that is determined by the estimated time spent working on specific grant related activities. The County could not corroborate the correct allocation of payroll was charged for certain employee's salaries that were charged to the Temporary Assistance for Needy Families and WorkFirst New Jersey grants.
Cause
The County did not maintain adequate documentation to support the proper percentage of salaries that were allocated to the Temporary Assistance for Needy Families and WorkFirst New Jersey grants. Furthermore, the County does not have a formalized process to ensure that payroll journal entries made to allocate grant costs are supported by detailed employee level documentation. The current procedure relies on summary journal entries without requiring the inclusion of supporting records to validate the allocation.
Effect
Although the total salaries charged to all of the grants under the jurisdiction of the Mercer County Workforce Development Board in total appear accurate, an improper allocation to the Temporary Assistance to Needy Families and WorkFirst New Jersey grants could contribute to noncompliance with allowable costs requirements.
Recommendation
The County should implement procedures to ensure they are in compliance with time and effort reporting requirements and can evidence the proper allocation of payroll charges amongst all of the grants.
Management’s Response
Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
Criteria
In accordance with the Federal Uniform Guidance and New Jersey Circular Letter 15-08, the County is required to submit certain financial and performance reports to granting agencies on either a quarterly or annual basis that should coincide with the County's internal financial accounting records.
Condition
Certain quarterly and annual expenditure reports submitted to the respective federal and state governments did not agree with the County's financial accounting records and/or contained clerical errors.
Cause
The County did not reconcile the quarterly and annual expenditures reported to the accounting records.
Effect
Certain reports submitted were not in agreement with the County's financial accounting records and/or had clerical errors attributing to noncompliance with reporting requirements.
Recommendation
We recommend the County implement procedures to ensure the reports filed are in agreement with the County's financial accounting records and be clerically accurate.
Management’s Response
Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
Criteria
In accordance with the Federal Uniform Guidance and New Jersey Circular Letter 15-08, the County is required to submit certain financial and performance reports to granting agencies on either a quarterly or annual basis that should coincide with the County's internal financial accounting records.
Condition
Certain quarterly and annual expenditure reports submitted to the respective federal and state governments did not agree with the County's financial accounting records and/or contained clerical errors.
Cause
The County did not reconcile the quarterly and annual expenditures reported to the accounting records.
Effect
Certain reports submitted were not in agreement with the County's financial accounting records and/or had clerical errors attributing to noncompliance with reporting requirements.
Recommendation
We recommend the County implement procedures to ensure the reports filed are in agreement with the County's financial accounting records and be clerically accurate.
Management’s Response
Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
Criteria
In accordance with the Federal Uniform Guidance and New Jersey Circular Letter 15-08, the County is required to submit certain financial and performance reports to granting agencies on either a quarterly or annual basis that should coincide with the County's internal financial accounting records.
Condition
Certain quarterly and annual expenditure reports submitted to the respective federal and state governments did not agree with the County's financial accounting records and/or contained clerical errors.
Cause
The County did not reconcile the quarterly and annual expenditures reported to the accounting records.
Effect
Certain reports submitted were not in agreement with the County's financial accounting records and/or had clerical errors attributing to noncompliance with reporting requirements.
Recommendation
We recommend the County implement procedures to ensure the reports filed are in agreement with the County's financial accounting records and be clerically accurate.
Management’s Response
Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
Criteria
In accordance with the Federal Uniform Guidance and New Jersey Circular Letter 15-08, the County is required to submit certain financial and performance reports to granting agencies on either a quarterly or annual basis that should coincide with the County's internal financial accounting records.
Condition
Certain quarterly and annual expenditure reports submitted to the respective federal and state governments did not agree with the County's financial accounting records and/or contained clerical errors.
Cause
The County did not reconcile the quarterly and annual expenditures reported to the accounting records.
Effect
Certain reports submitted were not in agreement with the County's financial accounting records and/or had clerical errors attributing to noncompliance with reporting requirements.
Recommendation
We recommend the County implement procedures to ensure the reports filed are in agreement with the County's financial accounting records and be clerically accurate.
Management’s Response
Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
Criteria
In accordance with the Federal Uniform Guidance and New Jersey Circular Letter 15-08, the County is required to submit certain financial and performance reports to granting agencies on either a quarterly or annual basis that should coincide with the County's internal financial accounting records.
Condition
Certain quarterly and annual expenditure reports submitted to the respective federal and state governments did not agree with the County's financial accounting records and/or contained clerical errors.
Cause
The County did not reconcile the quarterly and annual expenditures reported to the accounting records.
Effect
Certain reports submitted were not in agreement with the County's financial accounting records and/or had clerical errors attributing to noncompliance with reporting requirements.
Recommendation
We recommend the County implement procedures to ensure the reports filed are in agreement with the County's financial accounting records and be clerically accurate.
Management’s Response
Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
Criteria
In accordance with the Federal Uniform Guidance and New Jersey Circular Letter 15-08, the County is required to submit certain financial and performance reports to granting agencies on either a quarterly or annual basis that should coincide with the County's internal financial accounting records.
Condition
Certain quarterly and annual expenditure reports submitted to the respective federal and state governments did not agree with the County's financial accounting records and/or contained clerical errors.
Cause
The County did not reconcile the quarterly and annual expenditures reported to the accounting records.
Effect
Certain reports submitted were not in agreement with the County's financial accounting records and/or had clerical errors attributing to noncompliance with reporting requirements.
Recommendation
We recommend the County implement procedures to ensure the reports filed are in agreement with the County's financial accounting records and be clerically accurate.
Management’s Response
Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
Criteria
In accordance with the Federal Uniform Guidance and New Jersey Circular Letter 15-08, the County is required to submit certain financial and performance reports to granting agencies on either a quarterly or annual basis that should coincide with the County's internal financial accounting records.
Condition
Certain quarterly and annual expenditure reports submitted to the respective federal and state governments did not agree with the County's financial accounting records and/or contained clerical errors.
Cause
The County did not reconcile the quarterly and annual expenditures reported to the accounting records.
Effect
Certain reports submitted were not in agreement with the County's financial accounting records and/or had clerical errors attributing to noncompliance with reporting requirements.
Recommendation
We recommend the County implement procedures to ensure the reports filed are in agreement with the County's financial accounting records and be clerically accurate.
Management’s Response
Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
Criteria
In accordance with the Federal Uniform Guidance and New Jersey Circular Letter 15-08, the County is required to submit certain financial and performance reports to granting agencies on either a quarterly or annual basis that should coincide with the County's internal financial accounting records.
Condition
Certain quarterly and annual expenditure reports submitted to the respective federal and state governments did not agree with the County's financial accounting records and/or contained clerical errors.
Cause
The County did not reconcile the quarterly and annual expenditures reported to the accounting records.
Effect
Certain reports submitted were not in agreement with the County's financial accounting records and/or had clerical errors attributing to noncompliance with reporting requirements.
Recommendation
We recommend the County implement procedures to ensure the reports filed are in agreement with the County's financial accounting records and be clerically accurate.
Management’s Response
Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
Criteria
In accordance with the Federal Uniform Guidance and New Jersey Circular Letter 15-08, the County is required to submit certain financial and performance reports to granting agencies on either a quarterly or annual basis that should coincide with the County's internal financial accounting records.
Condition
Certain quarterly and annual expenditure reports submitted to the respective federal and state governments did not agree with the County's financial accounting records and/or contained clerical errors.
Cause
The County did not reconcile the quarterly and annual expenditures reported to the accounting records.
Effect
Certain reports submitted were not in agreement with the County's financial accounting records and/or had clerical errors attributing to noncompliance with reporting requirements.
Recommendation
We recommend the County implement procedures to ensure the reports filed are in agreement with the County's financial accounting records and be clerically accurate.
Management’s Response
Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
Criteria
In accordance with the Federal Uniform Guidance and New Jersey Circular Letter 15-08, the County is required to submit certain financial and performance reports to granting agencies on either a quarterly or annual basis that should coincide with the County's internal financial accounting records.
Condition
Certain quarterly and annual expenditure reports submitted to the respective federal and state governments did not agree with the County's financial accounting records and/or contained clerical errors.
Cause
The County did not reconcile the quarterly and annual expenditures reported to the accounting records.
Effect
Certain reports submitted were not in agreement with the County's financial accounting records and/or had clerical errors attributing to noncompliance with reporting requirements.
Recommendation
We recommend the County implement procedures to ensure the reports filed are in agreement with the County's financial accounting records and be clerically accurate.
Management’s Response
Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
Criteria
In accordance with the Federal Uniform Guidance and New Jersey Circular Letter 15-08, the County is required to submit certain financial and performance reports to granting agencies on either a quarterly or annual basis that should coincide with the County's internal financial accounting records.
Condition
Certain quarterly and annual expenditure reports submitted to the respective federal and state governments did not agree with the County's financial accounting records and/or contained clerical errors.
Cause
The County did not reconcile the quarterly and annual expenditures reported to the accounting records.
Effect
Certain reports submitted were not in agreement with the County's financial accounting records and/or had clerical errors attributing to noncompliance with reporting requirements.
Recommendation
We recommend the County implement procedures to ensure the reports filed are in agreement with the County's financial accounting records and be clerically accurate.
Management’s Response
Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
Criteria
In accordance with the Federal Uniform Guidance and New Jersey Circular Letter 15-08, the County is required to submit certain financial and performance reports to granting agencies on either a quarterly or annual basis that should coincide with the County's internal financial accounting records.
Condition
Certain quarterly and annual expenditure reports submitted to the respective federal and state governments did not agree with the County's financial accounting records and/or contained clerical errors.
Cause
The County did not reconcile the quarterly and annual expenditures reported to the accounting records.
Effect
Certain reports submitted were not in agreement with the County's financial accounting records and/or had clerical errors attributing to noncompliance with reporting requirements.
Recommendation
We recommend the County implement procedures to ensure the reports filed are in agreement with the County's financial accounting records and be clerically accurate.
Management’s Response
Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
Criteria
In accordance with the Federal Uniform Guidance and New Jersey Circular Letter 15-08, the County is required to submit certain financial and performance reports to granting agencies on either a quarterly or annual basis that should coincide with the County's internal financial accounting records.
Condition
Certain quarterly and annual expenditure reports submitted to the respective federal and state governments did not agree with the County's financial accounting records and/or contained clerical errors.
Cause
The County did not reconcile the quarterly and annual expenditures reported to the accounting records.
Effect
Certain reports submitted were not in agreement with the County's financial accounting records and/or had clerical errors attributing to noncompliance with reporting requirements.
Recommendation
We recommend the County implement procedures to ensure the reports filed are in agreement with the County's financial accounting records and be clerically accurate.
Management’s Response
Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
Criteria
In accordance with the Federal Uniform Guidance and New Jersey Circular Letter 15-08, the County is required to submit certain financial and performance reports to granting agencies on either a quarterly or annual basis that should coincide with the County's internal financial accounting records.
Condition
Certain quarterly and annual expenditure reports submitted to the respective federal and state governments did not agree with the County's financial accounting records and/or contained clerical errors.
Cause
The County did not reconcile the quarterly and annual expenditures reported to the accounting records.
Effect
Certain reports submitted were not in agreement with the County's financial accounting records and/or had clerical errors attributing to noncompliance with reporting requirements.
Recommendation
We recommend the County implement procedures to ensure the reports filed are in agreement with the County's financial accounting records and be clerically accurate.
Management’s Response
Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
Criteria
In accordance with the Federal Uniform Guidance and New Jersey Circular Letter 15-08, the County is required to submit certain financial and performance reports to granting agencies on either a quarterly or annual basis that should coincide with the County's internal financial accounting records.
Condition
Certain quarterly and annual expenditure reports submitted to the respective federal and state governments did not agree with the County's financial accounting records and/or contained clerical errors.
Cause
The County did not reconcile the quarterly and annual expenditures reported to the accounting records.
Effect
Certain reports submitted were not in agreement with the County's financial accounting records and/or had clerical errors attributing to noncompliance with reporting requirements.
Recommendation
We recommend the County implement procedures to ensure the reports filed are in agreement with the County's financial accounting records and be clerically accurate.
Management’s Response
Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
Criteria
In accordance with the Federal Uniform Guidance and New Jersey Circular Letter 15-08, the County is required to submit certain financial and performance reports to granting agencies on either a quarterly or annual basis that should coincide with the County's internal financial accounting records.
Condition
Certain quarterly and annual expenditure reports submitted to the respective federal and state governments did not agree with the County's financial accounting records and/or contained clerical errors.
Cause
The County did not reconcile the quarterly and annual expenditures reported to the accounting records.
Effect
Certain reports submitted were not in agreement with the County's financial accounting records and/or had clerical errors attributing to noncompliance with reporting requirements.
Recommendation
We recommend the County implement procedures to ensure the reports filed are in agreement with the County's financial accounting records and be clerically accurate.
Management’s Response
Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
Criteria
In accordance with the Federal Uniform Guidance and New Jersey Circular Letter 15-08, the County is required to submit certain financial and performance reports to granting agencies on either a quarterly or annual basis that should coincide with the County's internal financial accounting records.
Condition
Certain quarterly and annual expenditure reports submitted to the respective federal and state governments did not agree with the County's financial accounting records and/or contained clerical errors.
Cause
The County did not reconcile the quarterly and annual expenditures reported to the accounting records.
Effect
Certain reports submitted were not in agreement with the County's financial accounting records and/or had clerical errors attributing to noncompliance with reporting requirements.
Recommendation
We recommend the County implement procedures to ensure the reports filed are in agreement with the County's financial accounting records and be clerically accurate.
Management’s Response
Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
Finding
The County did not complete a corrective action plan for the 2022 single audit. Due to the timing of when the single audit for 2022 was issued, it was not practical to prepare a corrective action plan since the subsequent fiscal year audit was already completed.
Recommendation
We recommend the County complete a corrective action plan within 45 days of the report.
Finding
The County did not complete a corrective action plan for the 2022 single audit. Due to the timing of when the single audit for 2022 was issued, it was not practical to prepare a corrective action plan since the subsequent fiscal year audit was already completed.
Recommendation
We recommend the County complete a corrective action plan within 45 days of the report.
Finding
The County did not complete a corrective action plan for the 2022 single audit. Due to the timing of when the single audit for 2022 was issued, it was not practical to prepare a corrective action plan since the subsequent fiscal year audit was already completed.
Recommendation
We recommend the County complete a corrective action plan within 45 days of the report.
Finding
The County did not complete a corrective action plan for the 2022 single audit. Due to the timing of when the single audit for 2022 was issued, it was not practical to prepare a corrective action plan since the subsequent fiscal year audit was already completed.
Recommendation
We recommend the County complete a corrective action plan within 45 days of the report.
Finding
The County did not complete a corrective action plan for the 2022 single audit. Due to the timing of when the single audit for 2022 was issued, it was not practical to prepare a corrective action plan since the subsequent fiscal year audit was already completed.
Recommendation
We recommend the County complete a corrective action plan within 45 days of the report.
Finding
The County did not complete a corrective action plan for the 2022 single audit. Due to the timing of when the single audit for 2022 was issued, it was not practical to prepare a corrective action plan since the subsequent fiscal year audit was already completed.
Recommendation
We recommend the County complete a corrective action plan within 45 days of the report.
Finding
The County did not complete a corrective action plan for the 2022 single audit. Due to the timing of when the single audit for 2022 was issued, it was not practical to prepare a corrective action plan since the subsequent fiscal year audit was already completed.
Recommendation
We recommend the County complete a corrective action plan within 45 days of the report.
Finding
The County did not complete a corrective action plan for the 2022 single audit. Due to the timing of when the single audit for 2022 was issued, it was not practical to prepare a corrective action plan since the subsequent fiscal year audit was already completed.
Recommendation
We recommend the County complete a corrective action plan within 45 days of the report.
Finding
The County did not complete a corrective action plan for the 2022 single audit. Due to the timing of when the single audit for 2022 was issued, it was not practical to prepare a corrective action plan since the subsequent fiscal year audit was already completed.
Recommendation
We recommend the County complete a corrective action plan within 45 days of the report.
Finding
The County did not complete a corrective action plan for the 2022 single audit. Due to the timing of when the single audit for 2022 was issued, it was not practical to prepare a corrective action plan since the subsequent fiscal year audit was already completed.
Recommendation
We recommend the County complete a corrective action plan within 45 days of the report.
Finding
The County did not complete a corrective action plan for the 2022 single audit. Due to the timing of when the single audit for 2022 was issued, it was not practical to prepare a corrective action plan since the subsequent fiscal year audit was already completed.
Recommendation
We recommend the County complete a corrective action plan within 45 days of the report.
Finding
The County did not complete a corrective action plan for the 2022 single audit. Due to the timing of when the single audit for 2022 was issued, it was not practical to prepare a corrective action plan since the subsequent fiscal year audit was already completed.
Recommendation
We recommend the County complete a corrective action plan within 45 days of the report.
Finding
The County did not complete a corrective action plan for the 2022 single audit. Due to the timing of when the single audit for 2022 was issued, it was not practical to prepare a corrective action plan since the subsequent fiscal year audit was already completed.
Recommendation
We recommend the County complete a corrective action plan within 45 days of the report.
Finding
The County did not complete a corrective action plan for the 2022 single audit. Due to the timing of when the single audit for 2022 was issued, it was not practical to prepare a corrective action plan since the subsequent fiscal year audit was already completed.
Recommendation
We recommend the County complete a corrective action plan within 45 days of the report.
Finding
The County did not complete a corrective action plan for the 2022 single audit. Due to the timing of when the single audit for 2022 was issued, it was not practical to prepare a corrective action plan since the subsequent fiscal year audit was already completed.
Recommendation
We recommend the County complete a corrective action plan within 45 days of the report.
Finding
The County did not complete a corrective action plan for the 2022 single audit. Due to the timing of when the single audit for 2022 was issued, it was not practical to prepare a corrective action plan since the subsequent fiscal year audit was already completed.
Recommendation
We recommend the County complete a corrective action plan within 45 days of the report.
Finding
The County did not complete a corrective action plan for the 2022 single audit. Due to the timing of when the single audit for 2022 was issued, it was not practical to prepare a corrective action plan since the subsequent fiscal year audit was already completed.
Recommendation
We recommend the County complete a corrective action plan within 45 days of the report.
Finding
The County did not complete a corrective action plan for the 2022 single audit. Due to the timing of when the single audit for 2022 was issued, it was not practical to prepare a corrective action plan since the subsequent fiscal year audit was already completed.
Recommendation
We recommend the County complete a corrective action plan within 45 days of the report.
Finding
The County did not complete a corrective action plan for the 2022 single audit. Due to the timing of when the single audit for 2022 was issued, it was not practical to prepare a corrective action plan since the subsequent fiscal year audit was already completed.
Recommendation
We recommend the County complete a corrective action plan within 45 days of the report.
Finding
The County did not complete a corrective action plan for the 2022 single audit. Due to the timing of when the single audit for 2022 was issued, it was not practical to prepare a corrective action plan since the subsequent fiscal year audit was already completed.
Recommendation
We recommend the County complete a corrective action plan within 45 days of the report.
Finding
The County did not complete a corrective action plan for the 2022 single audit. Due to the timing of when the single audit for 2022 was issued, it was not practical to prepare a corrective action plan since the subsequent fiscal year audit was already completed.
Recommendation
We recommend the County complete a corrective action plan within 45 days of the report.
Finding
The County did not complete a corrective action plan for the 2022 single audit. Due to the timing of when the single audit for 2022 was issued, it was not practical to prepare a corrective action plan since the subsequent fiscal year audit was already completed.
Recommendation
We recommend the County complete a corrective action plan within 45 days of the report.
Finding
The County did not complete a corrective action plan for the 2022 single audit. Due to the timing of when the single audit for 2022 was issued, it was not practical to prepare a corrective action plan since the subsequent fiscal year audit was already completed.
Recommendation
We recommend the County complete a corrective action plan within 45 days of the report.
Finding
The County did not complete a corrective action plan for the 2022 single audit. Due to the timing of when the single audit for 2022 was issued, it was not practical to prepare a corrective action plan since the subsequent fiscal year audit was already completed.
Recommendation
We recommend the County complete a corrective action plan within 45 days of the report.
Finding
The County did not complete a corrective action plan for the 2022 single audit. Due to the timing of when the single audit for 2022 was issued, it was not practical to prepare a corrective action plan since the subsequent fiscal year audit was already completed.
Recommendation
We recommend the County complete a corrective action plan within 45 days of the report.
Finding
The County did not complete a corrective action plan for the 2022 single audit. Due to the timing of when the single audit for 2022 was issued, it was not practical to prepare a corrective action plan since the subsequent fiscal year audit was already completed.
Recommendation
We recommend the County complete a corrective action plan within 45 days of the report.
Finding
The County did not complete a corrective action plan for the 2022 single audit. Due to the timing of when the single audit for 2022 was issued, it was not practical to prepare a corrective action plan since the subsequent fiscal year audit was already completed.
Recommendation
We recommend the County complete a corrective action plan within 45 days of the report.
Finding
The County did not complete a corrective action plan for the 2022 single audit. Due to the timing of when the single audit for 2022 was issued, it was not practical to prepare a corrective action plan since the subsequent fiscal year audit was already completed.
Recommendation
We recommend the County complete a corrective action plan within 45 days of the report.
Finding
The County did not complete a corrective action plan for the 2022 single audit. Due to the timing of when the single audit for 2022 was issued, it was not practical to prepare a corrective action plan since the subsequent fiscal year audit was already completed.
Recommendation
We recommend the County complete a corrective action plan within 45 days of the report.
Finding
The County charges rental costs for the Mercer County One Stop Career Center to several grants including the Temporary Assistance for Needy Families and WorkFirst New Jersey grants, but did not provide adequate documentation to support the percentage of rent attributable to grant activities. As a result, the accuracy and appropriateness of the rent allocation to the grant cannot be validated. Per federal grant management guidelines (e.g., 2 CFR Part 200, Uniform Guidance), costs charged to grants must be necessary, reasonable, and adequately documented. Allocations of shared costs, such as rent, must be based on a documented and justifiable methodology.
Recommendation
The County should develop and implement a robust methodology for allocating shared costs like rent and ensure it is documented and consistent with grant requirements. Additionally, the County should retain all supporting documentation to validate grant charges.
Finding
The County charges rental costs for the Mercer County One Stop Career Center to several grants including the Temporary Assistance for Needy Families and WorkFirst New Jersey grants, but did not provide adequate documentation to support the percentage of rent attributable to grant activities. As a result, the accuracy and appropriateness of the rent allocation to the grant cannot be validated. Per federal grant management guidelines (e.g., 2 CFR Part 200, Uniform Guidance), costs charged to grants must be necessary, reasonable, and adequately documented. Allocations of shared costs, such as rent, must be based on a documented and justifiable methodology.
Recommendation
The County should develop and implement a robust methodology for allocating shared costs like rent and ensure it is documented and consistent with grant requirements. Additionally, the County should retain all supporting documentation to validate grant charges.
Finding
The County charges rental costs for the Mercer County One Stop Career Center to several grants including the Temporary Assistance for Needy Families and WorkFirst New Jersey grants, but did not provide adequate documentation to support the percentage of rent attributable to grant activities. As a result, the accuracy and appropriateness of the rent allocation to the grant cannot be validated. Per federal grant management guidelines (e.g., 2 CFR Part 200, Uniform Guidance), costs charged to grants must be necessary, reasonable, and adequately documented. Allocations of shared costs, such as rent, must be based on a documented and justifiable methodology.
Recommendation
The County should develop and implement a robust methodology for allocating shared costs like rent and ensure it is documented and consistent with grant requirements. Additionally, the County should retain all supporting documentation to validate grant charges.
Finding
The County charges rental costs for the Mercer County One Stop Career Center to several grants including the Temporary Assistance for Needy Families and WorkFirst New Jersey grants, but did not provide adequate documentation to support the percentage of rent attributable to grant activities. As a result, the accuracy and appropriateness of the rent allocation to the grant cannot be validated. Per federal grant management guidelines (e.g., 2 CFR Part 200, Uniform Guidance), costs charged to grants must be necessary, reasonable, and adequately documented. Allocations of shared costs, such as rent, must be based on a documented and justifiable methodology.
Recommendation
The County should develop and implement a robust methodology for allocating shared costs like rent and ensure it is documented and consistent with grant requirements. Additionally, the County should retain all supporting documentation to validate grant charges.
Finding
The County charges rental costs for the Mercer County One Stop Career Center to several grants including the Temporary Assistance for Needy Families and WorkFirst New Jersey grants, but did not provide adequate documentation to support the percentage of rent attributable to grant activities. As a result, the accuracy and appropriateness of the rent allocation to the grant cannot be validated. Per federal grant management guidelines (e.g., 2 CFR Part 200, Uniform Guidance), costs charged to grants must be necessary, reasonable, and adequately documented. Allocations of shared costs, such as rent, must be based on a documented and justifiable methodology.
Recommendation
The County should develop and implement a robust methodology for allocating shared costs like rent and ensure it is documented and consistent with grant requirements. Additionally, the County should retain all supporting documentation to validate grant charges.
Finding
The County charges rental costs for the Mercer County One Stop Career Center to several grants including the Temporary Assistance for Needy Families and WorkFirst New Jersey grants, but did not provide adequate documentation to support the percentage of rent attributable to grant activities. As a result, the accuracy and appropriateness of the rent allocation to the grant cannot be validated. Per federal grant management guidelines (e.g., 2 CFR Part 200, Uniform Guidance), costs charged to grants must be necessary, reasonable, and adequately documented. Allocations of shared costs, such as rent, must be based on a documented and justifiable methodology.
Recommendation
The County should develop and implement a robust methodology for allocating shared costs like rent and ensure it is documented and consistent with grant requirements. Additionally, the County should retain all supporting documentation to validate grant charges.
Finding
The County charges 49.5 percent of salaries for certain full-time employees to the Aging Cluster program. Even though this is less than the actual percentage of time that could be charged to the grant, there is no time and effort reporting to substantiate the amount of time the individuals actually work on grant related activity. Additionally, the County charged salaries for part-time employees to the Aging Cluster program , but did not maintain time and effort reports or other required documentation to substantiate the work performed on grant-related activities. According to OMB Uniform Guidance (2 CFR Part 200) §200.430(i), salary and wage charges to federal grants must be supported by records that accurately reflect the time and effort expended on grant-related activities. This applies to all employees whose salaries are charged in whole or in part to the grant, including part-time employees.
Recommendation
The County should establish and implement a policy requiring documentation to support all salary charges to grants. This should include time and effort reporting or equivalent justifications of payroll charges to ensure compliance with federal requirements.
Finding
The County charges 49.5 percent of salaries for certain full-time employees to the Aging Cluster program. Even though this is less than the actual percentage of time that could be charged to the grant, there is no time and effort reporting to substantiate the amount of time the individuals actually work on grant related activity. Additionally, the County charged salaries for part-time employees to the Aging Cluster program , but did not maintain time and effort reports or other required documentation to substantiate the work performed on grant-related activities. According to OMB Uniform Guidance (2 CFR Part 200) §200.430(i), salary and wage charges to federal grants must be supported by records that accurately reflect the time and effort expended on grant-related activities. This applies to all employees whose salaries are charged in whole or in part to the grant, including part-time employees.
Recommendation
The County should establish and implement a policy requiring documentation to support all salary charges to grants. This should include time and effort reporting or equivalent justifications of payroll charges to ensure compliance with federal requirements.
Finding
The County charges 49.5 percent of salaries for certain full-time employees to the Aging Cluster program. Even though this is less than the actual percentage of time that could be charged to the grant, there is no time and effort reporting to substantiate the amount of time the individuals actually work on grant related activity. Additionally, the County charged salaries for part-time employees to the Aging Cluster program , but did not maintain time and effort reports or other required documentation to substantiate the work performed on grant-related activities. According to OMB Uniform Guidance (2 CFR Part 200) §200.430(i), salary and wage charges to federal grants must be supported by records that accurately reflect the time and effort expended on grant-related activities. This applies to all employees whose salaries are charged in whole or in part to the grant, including part-time employees.
Recommendation
The County should establish and implement a policy requiring documentation to support all salary charges to grants. This should include time and effort reporting or equivalent justifications of payroll charges to ensure compliance with federal requirements.
Finding
The County charges 49.5 percent of salaries for certain full-time employees to the Aging Cluster program. Even though this is less than the actual percentage of time that could be charged to the grant, there is no time and effort reporting to substantiate the amount of time the individuals actually work on grant related activity. Additionally, the County charged salaries for part-time employees to the Aging Cluster program , but did not maintain time and effort reports or other required documentation to substantiate the work performed on grant-related activities. According to OMB Uniform Guidance (2 CFR Part 200) §200.430(i), salary and wage charges to federal grants must be supported by records that accurately reflect the time and effort expended on grant-related activities. This applies to all employees whose salaries are charged in whole or in part to the grant, including part-time employees.
Recommendation
The County should establish and implement a policy requiring documentation to support all salary charges to grants. This should include time and effort reporting or equivalent justifications of payroll charges to ensure compliance with federal requirements.
Finding
The County charges 49.5 percent of salaries for certain full-time employees to the Aging Cluster program. Even though this is less than the actual percentage of time that could be charged to the grant, there is no time and effort reporting to substantiate the amount of time the individuals actually work on grant related activity. Additionally, the County charged salaries for part-time employees to the Aging Cluster program , but did not maintain time and effort reports or other required documentation to substantiate the work performed on grant-related activities. According to OMB Uniform Guidance (2 CFR Part 200) §200.430(i), salary and wage charges to federal grants must be supported by records that accurately reflect the time and effort expended on grant-related activities. This applies to all employees whose salaries are charged in whole or in part to the grant, including part-time employees.
Recommendation
The County should establish and implement a policy requiring documentation to support all salary charges to grants. This should include time and effort reporting or equivalent justifications of payroll charges to ensure compliance with federal requirements.
Finding
The County charges 49.5 percent of salaries for certain full-time employees to the Aging Cluster program. Even though this is less than the actual percentage of time that could be charged to the grant, there is no time and effort reporting to substantiate the amount of time the individuals actually work on grant related activity. Additionally, the County charged salaries for part-time employees to the Aging Cluster program , but did not maintain time and effort reports or other required documentation to substantiate the work performed on grant-related activities. According to OMB Uniform Guidance (2 CFR Part 200) §200.430(i), salary and wage charges to federal grants must be supported by records that accurately reflect the time and effort expended on grant-related activities. This applies to all employees whose salaries are charged in whole or in part to the grant, including part-time employees.
Recommendation
The County should establish and implement a policy requiring documentation to support all salary charges to grants. This should include time and effort reporting or equivalent justifications of payroll charges to ensure compliance with federal requirements.
Finding
The County charges 49.5 percent of salaries for certain full-time employees to the Aging Cluster program. Even though this is less than the actual percentage of time that could be charged to the grant, there is no time and effort reporting to substantiate the amount of time the individuals actually work on grant related activity. Additionally, the County charged salaries for part-time employees to the Aging Cluster program , but did not maintain time and effort reports or other required documentation to substantiate the work performed on grant-related activities. According to OMB Uniform Guidance (2 CFR Part 200) §200.430(i), salary and wage charges to federal grants must be supported by records that accurately reflect the time and effort expended on grant-related activities. This applies to all employees whose salaries are charged in whole or in part to the grant, including part-time employees.
Recommendation
The County should establish and implement a policy requiring documentation to support all salary charges to grants. This should include time and effort reporting or equivalent justifications of payroll charges to ensure compliance with federal requirements.
Finding
The County charges 49.5 percent of salaries for certain full-time employees to the Aging Cluster program. Even though this is less than the actual percentage of time that could be charged to the grant, there is no time and effort reporting to substantiate the amount of time the individuals actually work on grant related activity. Additionally, the County charged salaries for part-time employees to the Aging Cluster program , but did not maintain time and effort reports or other required documentation to substantiate the work performed on grant-related activities. According to OMB Uniform Guidance (2 CFR Part 200) §200.430(i), salary and wage charges to federal grants must be supported by records that accurately reflect the time and effort expended on grant-related activities. This applies to all employees whose salaries are charged in whole or in part to the grant, including part-time employees.
Recommendation
The County should establish and implement a policy requiring documentation to support all salary charges to grants. This should include time and effort reporting or equivalent justifications of payroll charges to ensure compliance with federal requirements.
Finding
The County charges 49.5 percent of salaries for certain full-time employees to the Aging Cluster program. Even though this is less than the actual percentage of time that could be charged to the grant, there is no time and effort reporting to substantiate the amount of time the individuals actually work on grant related activity. Additionally, the County charged salaries for part-time employees to the Aging Cluster program , but did not maintain time and effort reports or other required documentation to substantiate the work performed on grant-related activities. According to OMB Uniform Guidance (2 CFR Part 200) §200.430(i), salary and wage charges to federal grants must be supported by records that accurately reflect the time and effort expended on grant-related activities. This applies to all employees whose salaries are charged in whole or in part to the grant, including part-time employees.
Recommendation
The County should establish and implement a policy requiring documentation to support all salary charges to grants. This should include time and effort reporting or equivalent justifications of payroll charges to ensure compliance with federal requirements.
Finding
The County charges 49.5 percent of salaries for certain full-time employees to the Aging Cluster program. Even though this is less than the actual percentage of time that could be charged to the grant, there is no time and effort reporting to substantiate the amount of time the individuals actually work on grant related activity. Additionally, the County charged salaries for part-time employees to the Aging Cluster program , but did not maintain time and effort reports or other required documentation to substantiate the work performed on grant-related activities. According to OMB Uniform Guidance (2 CFR Part 200) §200.430(i), salary and wage charges to federal grants must be supported by records that accurately reflect the time and effort expended on grant-related activities. This applies to all employees whose salaries are charged in whole or in part to the grant, including part-time employees.
Recommendation
The County should establish and implement a policy requiring documentation to support all salary charges to grants. This should include time and effort reporting or equivalent justifications of payroll charges to ensure compliance with federal requirements.
Finding
The County charges 49.5 percent of salaries for certain full-time employees to the Aging Cluster program. Even though this is less than the actual percentage of time that could be charged to the grant, there is no time and effort reporting to substantiate the amount of time the individuals actually work on grant related activity. Additionally, the County charged salaries for part-time employees to the Aging Cluster program , but did not maintain time and effort reports or other required documentation to substantiate the work performed on grant-related activities. According to OMB Uniform Guidance (2 CFR Part 200) §200.430(i), salary and wage charges to federal grants must be supported by records that accurately reflect the time and effort expended on grant-related activities. This applies to all employees whose salaries are charged in whole or in part to the grant, including part-time employees.
Recommendation
The County should establish and implement a policy requiring documentation to support all salary charges to grants. This should include time and effort reporting or equivalent justifications of payroll charges to ensure compliance with federal requirements.
Finding
The County charges 49.5 percent of salaries for certain full-time employees to the Aging Cluster program. Even though this is less than the actual percentage of time that could be charged to the grant, there is no time and effort reporting to substantiate the amount of time the individuals actually work on grant related activity. Additionally, the County charged salaries for part-time employees to the Aging Cluster program , but did not maintain time and effort reports or other required documentation to substantiate the work performed on grant-related activities. According to OMB Uniform Guidance (2 CFR Part 200) §200.430(i), salary and wage charges to federal grants must be supported by records that accurately reflect the time and effort expended on grant-related activities. This applies to all employees whose salaries are charged in whole or in part to the grant, including part-time employees.
Recommendation
The County should establish and implement a policy requiring documentation to support all salary charges to grants. This should include time and effort reporting or equivalent justifications of payroll charges to ensure compliance with federal requirements.
Criteria
The County did not maintain adequate time and effort reporting documentation to validate the proper allocation of payroll charges to the Temporary Assistance for Needy Families and WorkFirst New Jersey grants. Additionally, it was noted that journal entries were made to allocate payroll costs to grants lacked sufficient detail to verify the accuracy of the amounts allocated to individual employees. Specifically, the journal entries did not include supporting documentation, such as employee payroll registers, time and effort certifications, or other records necessary to substantiate the allocation of payroll expenses to the respective grants. The total amount of payroll charged under the jurisdiction of the Mercer County Workforce Development Board for all grants however was in agreement with the total payroll charged.
Condition
The County maintains a cost allocation plan that includes a distribution of payroll from a cost pool that is determined by the estimated time spent working on specific grant related activities. The County could not corroborate the correct allocation of payroll was charged for certain employee's salaries that were charged to the Temporary Assistance for Needy Families and WorkFirst New Jersey grants.
Cause
The County did not maintain adequate documentation to support the proper percentage of salaries that were allocated to the Temporary Assistance for Needy Families and WorkFirst New Jersey grants. Furthermore, the County does not have a formalized process to ensure that payroll journal entries made to allocate grant costs are supported by detailed employee level documentation. The current procedure relies on summary journal entries without requiring the inclusion of supporting records to validate the allocation.
Effect
Although the total salaries charged to all of the grants under the jurisdiction of the Mercer County Workforce Development Board in total appear accurate, an improper allocation to the Temporary Assistance to Needy Families and WorkFirst New Jersey grants could contribute to noncompliance with allowable costs requirements.
Recommendation
The County should implement procedures to ensure they are in compliance with time and effort reporting requirements and can evidence the proper allocation of payroll charges amongst all of the grants.
Management’s Response
Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
Criteria
The County did not maintain adequate time and effort reporting documentation to validate the proper allocation of payroll charges to the Temporary Assistance for Needy Families and WorkFirst New Jersey grants. Additionally, it was noted that journal entries were made to allocate payroll costs to grants lacked sufficient detail to verify the accuracy of the amounts allocated to individual employees. Specifically, the journal entries did not include supporting documentation, such as employee payroll registers, time and effort certifications, or other records necessary to substantiate the allocation of payroll expenses to the respective grants. The total amount of payroll charged under the jurisdiction of the Mercer County Workforce Development Board for all grants however was in agreement with the total payroll charged.
Condition
The County maintains a cost allocation plan that includes a distribution of payroll from a cost pool that is determined by the estimated time spent working on specific grant related activities. The County could not corroborate the correct allocation of payroll was charged for certain employee's salaries that were charged to the Temporary Assistance for Needy Families and WorkFirst New Jersey grants.
Cause
The County did not maintain adequate documentation to support the proper percentage of salaries that were allocated to the Temporary Assistance for Needy Families and WorkFirst New Jersey grants. Furthermore, the County does not have a formalized process to ensure that payroll journal entries made to allocate grant costs are supported by detailed employee level documentation. The current procedure relies on summary journal entries without requiring the inclusion of supporting records to validate the allocation.
Effect
Although the total salaries charged to all of the grants under the jurisdiction of the Mercer County Workforce Development Board in total appear accurate, an improper allocation to the Temporary Assistance to Needy Families and WorkFirst New Jersey grants could contribute to noncompliance with allowable costs requirements.
Recommendation
The County should implement procedures to ensure they are in compliance with time and effort reporting requirements and can evidence the proper allocation of payroll charges amongst all of the grants.
Management’s Response
Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
Criteria
The County did not maintain adequate time and effort reporting documentation to validate the proper allocation of payroll charges to the Temporary Assistance for Needy Families and WorkFirst New Jersey grants. Additionally, it was noted that journal entries were made to allocate payroll costs to grants lacked sufficient detail to verify the accuracy of the amounts allocated to individual employees. Specifically, the journal entries did not include supporting documentation, such as employee payroll registers, time and effort certifications, or other records necessary to substantiate the allocation of payroll expenses to the respective grants. The total amount of payroll charged under the jurisdiction of the Mercer County Workforce Development Board for all grants however was in agreement with the total payroll charged.
Condition
The County maintains a cost allocation plan that includes a distribution of payroll from a cost pool that is determined by the estimated time spent working on specific grant related activities. The County could not corroborate the correct allocation of payroll was charged for certain employee's salaries that were charged to the Temporary Assistance for Needy Families and WorkFirst New Jersey grants.
Cause
The County did not maintain adequate documentation to support the proper percentage of salaries that were allocated to the Temporary Assistance for Needy Families and WorkFirst New Jersey grants. Furthermore, the County does not have a formalized process to ensure that payroll journal entries made to allocate grant costs are supported by detailed employee level documentation. The current procedure relies on summary journal entries without requiring the inclusion of supporting records to validate the allocation.
Effect
Although the total salaries charged to all of the grants under the jurisdiction of the Mercer County Workforce Development Board in total appear accurate, an improper allocation to the Temporary Assistance to Needy Families and WorkFirst New Jersey grants could contribute to noncompliance with allowable costs requirements.
Recommendation
The County should implement procedures to ensure they are in compliance with time and effort reporting requirements and can evidence the proper allocation of payroll charges amongst all of the grants.
Management’s Response
Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
Criteria
The County did not maintain adequate time and effort reporting documentation to validate the proper allocation of payroll charges to the Temporary Assistance for Needy Families and WorkFirst New Jersey grants. Additionally, it was noted that journal entries were made to allocate payroll costs to grants lacked sufficient detail to verify the accuracy of the amounts allocated to individual employees. Specifically, the journal entries did not include supporting documentation, such as employee payroll registers, time and effort certifications, or other records necessary to substantiate the allocation of payroll expenses to the respective grants. The total amount of payroll charged under the jurisdiction of the Mercer County Workforce Development Board for all grants however was in agreement with the total payroll charged.
Condition
The County maintains a cost allocation plan that includes a distribution of payroll from a cost pool that is determined by the estimated time spent working on specific grant related activities. The County could not corroborate the correct allocation of payroll was charged for certain employee's salaries that were charged to the Temporary Assistance for Needy Families and WorkFirst New Jersey grants.
Cause
The County did not maintain adequate documentation to support the proper percentage of salaries that were allocated to the Temporary Assistance for Needy Families and WorkFirst New Jersey grants. Furthermore, the County does not have a formalized process to ensure that payroll journal entries made to allocate grant costs are supported by detailed employee level documentation. The current procedure relies on summary journal entries without requiring the inclusion of supporting records to validate the allocation.
Effect
Although the total salaries charged to all of the grants under the jurisdiction of the Mercer County Workforce Development Board in total appear accurate, an improper allocation to the Temporary Assistance to Needy Families and WorkFirst New Jersey grants could contribute to noncompliance with allowable costs requirements.
Recommendation
The County should implement procedures to ensure they are in compliance with time and effort reporting requirements and can evidence the proper allocation of payroll charges amongst all of the grants.
Management’s Response
Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
Finding
The County charges rental costs for the Mercer County One Stop Career Center to several grants including the Temporary Assistance for Needy Families and WorkFirst New Jersey grants, but did not provide adequate documentation to support the percentage of rent attributable to grant activities. As a result, the accuracy and appropriateness of the rent allocation to the grant cannot be validated. Per federal grant management guidelines (e.g., 2 CFR Part 200, Uniform Guidance), costs charged to grants must be necessary, reasonable, and adequately documented. Allocations of shared costs, such as rent, must be based on a documented and justifiable methodology.
Recommendation
The County should develop and implement a robust methodology for allocating shared costs like rent and ensure it is documented and consistent with grant requirements. Additionally, the County should retain all supporting documentation to validate grant charges.
Finding
The County charges rental costs for the Mercer County One Stop Career Center to several grants including the Temporary Assistance for Needy Families and WorkFirst New Jersey grants, but did not provide adequate documentation to support the percentage of rent attributable to grant activities. As a result, the accuracy and appropriateness of the rent allocation to the grant cannot be validated. Per federal grant management guidelines (e.g., 2 CFR Part 200, Uniform Guidance), costs charged to grants must be necessary, reasonable, and adequately documented. Allocations of shared costs, such as rent, must be based on a documented and justifiable methodology.
Recommendation
The County should develop and implement a robust methodology for allocating shared costs like rent and ensure it is documented and consistent with grant requirements. Additionally, the County should retain all supporting documentation to validate grant charges.
Finding
The County charges rental costs for the Mercer County One Stop Career Center to several grants including the Temporary Assistance for Needy Families and WorkFirst New Jersey grants, but did not provide adequate documentation to support the percentage of rent attributable to grant activities. As a result, the accuracy and appropriateness of the rent allocation to the grant cannot be validated. Per federal grant management guidelines (e.g., 2 CFR Part 200, Uniform Guidance), costs charged to grants must be necessary, reasonable, and adequately documented. Allocations of shared costs, such as rent, must be based on a documented and justifiable methodology.
Recommendation
The County should develop and implement a robust methodology for allocating shared costs like rent and ensure it is documented and consistent with grant requirements. Additionally, the County should retain all supporting documentation to validate grant charges.
Finding
The County charges rental costs for the Mercer County One Stop Career Center to several grants including the Temporary Assistance for Needy Families and WorkFirst New Jersey grants, but did not provide adequate documentation to support the percentage of rent attributable to grant activities. As a result, the accuracy and appropriateness of the rent allocation to the grant cannot be validated. Per federal grant management guidelines (e.g., 2 CFR Part 200, Uniform Guidance), costs charged to grants must be necessary, reasonable, and adequately documented. Allocations of shared costs, such as rent, must be based on a documented and justifiable methodology.
Recommendation
The County should develop and implement a robust methodology for allocating shared costs like rent and ensure it is documented and consistent with grant requirements. Additionally, the County should retain all supporting documentation to validate grant charges.
Criteria
The County is required to maintain reconciled grant expenditure records to allow the timely generation of the schedules of federal awards and state financial assistance to allow submission of the audit to the Federal Audit Clearinghouse and other applicable parties in a timely manner.
Condition
The County did not complete the schedules in a timely manner and thus was unable to file the audit in a timely manner.
Cause
The County did not have adequate staffing in place to ensure the timely reporting of the schedules.
Effect
The schedules were not completed timely and required numerous adjustments which delayed the filing of the audit.
Recommendation
We recommend the County implement procedures to ensure the schedules are completed and filed in a timely manner with the Federal Audit Clearinghouse and any other applicable parties.
Management’s Response
Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
Criteria
The County is required to maintain reconciled grant expenditure records to allow the timely generation of the schedules of federal awards and state financial assistance to allow submission of the audit to the Federal Audit Clearinghouse and other applicable parties in a timely manner.
Condition
The County did not complete the schedules in a timely manner and thus was unable to file the audit in a timely manner.
Cause
The County did not have adequate staffing in place to ensure the timely reporting of the schedules.
Effect
The schedules were not completed timely and required numerous adjustments which delayed the filing of the audit.
Recommendation
We recommend the County implement procedures to ensure the schedules are completed and filed in a timely manner with the Federal Audit Clearinghouse and any other applicable parties.
Management’s Response
Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
Criteria
The County is required to maintain reconciled grant expenditure records to allow the timely generation of the schedules of federal awards and state financial assistance to allow submission of the audit to the Federal Audit Clearinghouse and other applicable parties in a timely manner.
Condition
The County did not complete the schedules in a timely manner and thus was unable to file the audit in a timely manner.
Cause
The County did not have adequate staffing in place to ensure the timely reporting of the schedules.
Effect
The schedules were not completed timely and required numerous adjustments which delayed the filing of the audit.
Recommendation
We recommend the County implement procedures to ensure the schedules are completed and filed in a timely manner with the Federal Audit Clearinghouse and any other applicable parties.
Management’s Response
Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
Criteria
The County is required to maintain reconciled grant expenditure records to allow the timely generation of the schedules of federal awards and state financial assistance to allow submission of the audit to the Federal Audit Clearinghouse and other applicable parties in a timely manner.
Condition
The County did not complete the schedules in a timely manner and thus was unable to file the audit in a timely manner.
Cause
The County did not have adequate staffing in place to ensure the timely reporting of the schedules.
Effect
The schedules were not completed timely and required numerous adjustments which delayed the filing of the audit.
Recommendation
We recommend the County implement procedures to ensure the schedules are completed and filed in a timely manner with the Federal Audit Clearinghouse and any other applicable parties.
Management’s Response
Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
Criteria
The County is required to maintain reconciled grant expenditure records to allow the timely generation of the schedules of federal awards and state financial assistance to allow submission of the audit to the Federal Audit Clearinghouse and other applicable parties in a timely manner.
Condition
The County did not complete the schedules in a timely manner and thus was unable to file the audit in a timely manner.
Cause
The County did not have adequate staffing in place to ensure the timely reporting of the schedules.
Effect
The schedules were not completed timely and required numerous adjustments which delayed the filing of the audit.
Recommendation
We recommend the County implement procedures to ensure the schedules are completed and filed in a timely manner with the Federal Audit Clearinghouse and any other applicable parties.
Management’s Response
Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
Criteria
The County is required to maintain reconciled grant expenditure records to allow the timely generation of the schedules of federal awards and state financial assistance to allow submission of the audit to the Federal Audit Clearinghouse and other applicable parties in a timely manner.
Condition
The County did not complete the schedules in a timely manner and thus was unable to file the audit in a timely manner.
Cause
The County did not have adequate staffing in place to ensure the timely reporting of the schedules.
Effect
The schedules were not completed timely and required numerous adjustments which delayed the filing of the audit.
Recommendation
We recommend the County implement procedures to ensure the schedules are completed and filed in a timely manner with the Federal Audit Clearinghouse and any other applicable parties.
Management’s Response
Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
Criteria
The County is required to maintain reconciled grant expenditure records to allow the timely generation of the schedules of federal awards and state financial assistance to allow submission of the audit to the Federal Audit Clearinghouse and other applicable parties in a timely manner.
Condition
The County did not complete the schedules in a timely manner and thus was unable to file the audit in a timely manner.
Cause
The County did not have adequate staffing in place to ensure the timely reporting of the schedules.
Effect
The schedules were not completed timely and required numerous adjustments which delayed the filing of the audit.
Recommendation
We recommend the County implement procedures to ensure the schedules are completed and filed in a timely manner with the Federal Audit Clearinghouse and any other applicable parties.
Management’s Response
Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
Criteria
The County is required to maintain reconciled grant expenditure records to allow the timely generation of the schedules of federal awards and state financial assistance to allow submission of the audit to the Federal Audit Clearinghouse and other applicable parties in a timely manner.
Condition
The County did not complete the schedules in a timely manner and thus was unable to file the audit in a timely manner.
Cause
The County did not have adequate staffing in place to ensure the timely reporting of the schedules.
Effect
The schedules were not completed timely and required numerous adjustments which delayed the filing of the audit.
Recommendation
We recommend the County implement procedures to ensure the schedules are completed and filed in a timely manner with the Federal Audit Clearinghouse and any other applicable parties.
Management’s Response
Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
Criteria
The County is required to maintain reconciled grant expenditure records to allow the timely generation of the schedules of federal awards and state financial assistance to allow submission of the audit to the Federal Audit Clearinghouse and other applicable parties in a timely manner.
Condition
The County did not complete the schedules in a timely manner and thus was unable to file the audit in a timely manner.
Cause
The County did not have adequate staffing in place to ensure the timely reporting of the schedules.
Effect
The schedules were not completed timely and required numerous adjustments which delayed the filing of the audit.
Recommendation
We recommend the County implement procedures to ensure the schedules are completed and filed in a timely manner with the Federal Audit Clearinghouse and any other applicable parties.
Management’s Response
Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
Criteria
The County is required to maintain reconciled grant expenditure records to allow the timely generation of the schedules of federal awards and state financial assistance to allow submission of the audit to the Federal Audit Clearinghouse and other applicable parties in a timely manner.
Condition
The County did not complete the schedules in a timely manner and thus was unable to file the audit in a timely manner.
Cause
The County did not have adequate staffing in place to ensure the timely reporting of the schedules.
Effect
The schedules were not completed timely and required numerous adjustments which delayed the filing of the audit.
Recommendation
We recommend the County implement procedures to ensure the schedules are completed and filed in a timely manner with the Federal Audit Clearinghouse and any other applicable parties.
Management’s Response
Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
Criteria
The County is required to maintain reconciled grant expenditure records to allow the timely generation of the schedules of federal awards and state financial assistance to allow submission of the audit to the Federal Audit Clearinghouse and other applicable parties in a timely manner.
Condition
The County did not complete the schedules in a timely manner and thus was unable to file the audit in a timely manner.
Cause
The County did not have adequate staffing in place to ensure the timely reporting of the schedules.
Effect
The schedules were not completed timely and required numerous adjustments which delayed the filing of the audit.
Recommendation
We recommend the County implement procedures to ensure the schedules are completed and filed in a timely manner with the Federal Audit Clearinghouse and any other applicable parties.
Management’s Response
Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
Criteria
The County is required to maintain reconciled grant expenditure records to allow the timely generation of the schedules of federal awards and state financial assistance to allow submission of the audit to the Federal Audit Clearinghouse and other applicable parties in a timely manner.
Condition
The County did not complete the schedules in a timely manner and thus was unable to file the audit in a timely manner.
Cause
The County did not have adequate staffing in place to ensure the timely reporting of the schedules.
Effect
The schedules were not completed timely and required numerous adjustments which delayed the filing of the audit.
Recommendation
We recommend the County implement procedures to ensure the schedules are completed and filed in a timely manner with the Federal Audit Clearinghouse and any other applicable parties.
Management’s Response
Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
Criteria
The County is required to maintain reconciled grant expenditure records to allow the timely generation of the schedules of federal awards and state financial assistance to allow submission of the audit to the Federal Audit Clearinghouse and other applicable parties in a timely manner.
Condition
The County did not complete the schedules in a timely manner and thus was unable to file the audit in a timely manner.
Cause
The County did not have adequate staffing in place to ensure the timely reporting of the schedules.
Effect
The schedules were not completed timely and required numerous adjustments which delayed the filing of the audit.
Recommendation
We recommend the County implement procedures to ensure the schedules are completed and filed in a timely manner with the Federal Audit Clearinghouse and any other applicable parties.
Management’s Response
Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
Criteria
The County is required to maintain reconciled grant expenditure records to allow the timely generation of the schedules of federal awards and state financial assistance to allow submission of the audit to the Federal Audit Clearinghouse and other applicable parties in a timely manner.
Condition
The County did not complete the schedules in a timely manner and thus was unable to file the audit in a timely manner.
Cause
The County did not have adequate staffing in place to ensure the timely reporting of the schedules.
Effect
The schedules were not completed timely and required numerous adjustments which delayed the filing of the audit.
Recommendation
We recommend the County implement procedures to ensure the schedules are completed and filed in a timely manner with the Federal Audit Clearinghouse and any other applicable parties.
Management’s Response
Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
Criteria
The County is required to maintain reconciled grant expenditure records to allow the timely generation of the schedules of federal awards and state financial assistance to allow submission of the audit to the Federal Audit Clearinghouse and other applicable parties in a timely manner.
Condition
The County did not complete the schedules in a timely manner and thus was unable to file the audit in a timely manner.
Cause
The County did not have adequate staffing in place to ensure the timely reporting of the schedules.
Effect
The schedules were not completed timely and required numerous adjustments which delayed the filing of the audit.
Recommendation
We recommend the County implement procedures to ensure the schedules are completed and filed in a timely manner with the Federal Audit Clearinghouse and any other applicable parties.
Management’s Response
Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
Criteria
The County is required to maintain reconciled grant expenditure records to allow the timely generation of the schedules of federal awards and state financial assistance to allow submission of the audit to the Federal Audit Clearinghouse and other applicable parties in a timely manner.
Condition
The County did not complete the schedules in a timely manner and thus was unable to file the audit in a timely manner.
Cause
The County did not have adequate staffing in place to ensure the timely reporting of the schedules.
Effect
The schedules were not completed timely and required numerous adjustments which delayed the filing of the audit.
Recommendation
We recommend the County implement procedures to ensure the schedules are completed and filed in a timely manner with the Federal Audit Clearinghouse and any other applicable parties.
Management’s Response
Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
Criteria
The County is required to maintain reconciled grant expenditure records to allow the timely generation of the schedules of federal awards and state financial assistance to allow submission of the audit to the Federal Audit Clearinghouse and other applicable parties in a timely manner.
Condition
The County did not complete the schedules in a timely manner and thus was unable to file the audit in a timely manner.
Cause
The County did not have adequate staffing in place to ensure the timely reporting of the schedules.
Effect
The schedules were not completed timely and required numerous adjustments which delayed the filing of the audit.
Recommendation
We recommend the County implement procedures to ensure the schedules are completed and filed in a timely manner with the Federal Audit Clearinghouse and any other applicable parties.
Management’s Response
Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
Criteria
The County is required to maintain reconciled grant expenditure records to allow the timely generation of the schedules of federal awards and state financial assistance to allow submission of the audit to the Federal Audit Clearinghouse and other applicable parties in a timely manner.
Condition
The County did not complete the schedules in a timely manner and thus was unable to file the audit in a timely manner.
Cause
The County did not have adequate staffing in place to ensure the timely reporting of the schedules.
Effect
The schedules were not completed timely and required numerous adjustments which delayed the filing of the audit.
Recommendation
We recommend the County implement procedures to ensure the schedules are completed and filed in a timely manner with the Federal Audit Clearinghouse and any other applicable parties.
Management’s Response
Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
Criteria
The County is required to maintain reconciled grant expenditure records to allow the timely generation of the schedules of federal awards and state financial assistance to allow submission of the audit to the Federal Audit Clearinghouse and other applicable parties in a timely manner.
Condition
The County did not complete the schedules in a timely manner and thus was unable to file the audit in a timely manner.
Cause
The County did not have adequate staffing in place to ensure the timely reporting of the schedules.
Effect
The schedules were not completed timely and required numerous adjustments which delayed the filing of the audit.
Recommendation
We recommend the County implement procedures to ensure the schedules are completed and filed in a timely manner with the Federal Audit Clearinghouse and any other applicable parties.
Management’s Response
Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
Criteria
The County is required to maintain reconciled grant expenditure records to allow the timely generation of the schedules of federal awards and state financial assistance to allow submission of the audit to the Federal Audit Clearinghouse and other applicable parties in a timely manner.
Condition
The County did not complete the schedules in a timely manner and thus was unable to file the audit in a timely manner.
Cause
The County did not have adequate staffing in place to ensure the timely reporting of the schedules.
Effect
The schedules were not completed timely and required numerous adjustments which delayed the filing of the audit.
Recommendation
We recommend the County implement procedures to ensure the schedules are completed and filed in a timely manner with the Federal Audit Clearinghouse and any other applicable parties.
Management’s Response
Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
Criteria
The County is required to maintain reconciled grant expenditure records to allow the timely generation of the schedules of federal awards and state financial assistance to allow submission of the audit to the Federal Audit Clearinghouse and other applicable parties in a timely manner.
Condition
The County did not complete the schedules in a timely manner and thus was unable to file the audit in a timely manner.
Cause
The County did not have adequate staffing in place to ensure the timely reporting of the schedules.
Effect
The schedules were not completed timely and required numerous adjustments which delayed the filing of the audit.
Recommendation
We recommend the County implement procedures to ensure the schedules are completed and filed in a timely manner with the Federal Audit Clearinghouse and any other applicable parties.
Management’s Response
Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
Criteria
The County is required to maintain reconciled grant expenditure records to allow the timely generation of the schedules of federal awards and state financial assistance to allow submission of the audit to the Federal Audit Clearinghouse and other applicable parties in a timely manner.
Condition
The County did not complete the schedules in a timely manner and thus was unable to file the audit in a timely manner.
Cause
The County did not have adequate staffing in place to ensure the timely reporting of the schedules.
Effect
The schedules were not completed timely and required numerous adjustments which delayed the filing of the audit.
Recommendation
We recommend the County implement procedures to ensure the schedules are completed and filed in a timely manner with the Federal Audit Clearinghouse and any other applicable parties.
Management’s Response
Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
Criteria
The County is required to maintain reconciled grant expenditure records to allow the timely generation of the schedules of federal awards and state financial assistance to allow submission of the audit to the Federal Audit Clearinghouse and other applicable parties in a timely manner.
Condition
The County did not complete the schedules in a timely manner and thus was unable to file the audit in a timely manner.
Cause
The County did not have adequate staffing in place to ensure the timely reporting of the schedules.
Effect
The schedules were not completed timely and required numerous adjustments which delayed the filing of the audit.
Recommendation
We recommend the County implement procedures to ensure the schedules are completed and filed in a timely manner with the Federal Audit Clearinghouse and any other applicable parties.
Management’s Response
Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
Criteria
The County is required to maintain reconciled grant expenditure records to allow the timely generation of the schedules of federal awards and state financial assistance to allow submission of the audit to the Federal Audit Clearinghouse and other applicable parties in a timely manner.
Condition
The County did not complete the schedules in a timely manner and thus was unable to file the audit in a timely manner.
Cause
The County did not have adequate staffing in place to ensure the timely reporting of the schedules.
Effect
The schedules were not completed timely and required numerous adjustments which delayed the filing of the audit.
Recommendation
We recommend the County implement procedures to ensure the schedules are completed and filed in a timely manner with the Federal Audit Clearinghouse and any other applicable parties.
Management’s Response
Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
Criteria
The County is required to maintain reconciled grant expenditure records to allow the timely generation of the schedules of federal awards and state financial assistance to allow submission of the audit to the Federal Audit Clearinghouse and other applicable parties in a timely manner.
Condition
The County did not complete the schedules in a timely manner and thus was unable to file the audit in a timely manner.
Cause
The County did not have adequate staffing in place to ensure the timely reporting of the schedules.
Effect
The schedules were not completed timely and required numerous adjustments which delayed the filing of the audit.
Recommendation
We recommend the County implement procedures to ensure the schedules are completed and filed in a timely manner with the Federal Audit Clearinghouse and any other applicable parties.
Management’s Response
Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
Criteria
The County is required to maintain reconciled grant expenditure records to allow the timely generation of the schedules of federal awards and state financial assistance to allow submission of the audit to the Federal Audit Clearinghouse and other applicable parties in a timely manner.
Condition
The County did not complete the schedules in a timely manner and thus was unable to file the audit in a timely manner.
Cause
The County did not have adequate staffing in place to ensure the timely reporting of the schedules.
Effect
The schedules were not completed timely and required numerous adjustments which delayed the filing of the audit.
Recommendation
We recommend the County implement procedures to ensure the schedules are completed and filed in a timely manner with the Federal Audit Clearinghouse and any other applicable parties.
Management’s Response
Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
Criteria
The County is required to maintain reconciled grant expenditure records to allow the timely generation of the schedules of federal awards and state financial assistance to allow submission of the audit to the Federal Audit Clearinghouse and other applicable parties in a timely manner.
Condition
The County did not complete the schedules in a timely manner and thus was unable to file the audit in a timely manner.
Cause
The County did not have adequate staffing in place to ensure the timely reporting of the schedules.
Effect
The schedules were not completed timely and required numerous adjustments which delayed the filing of the audit.
Recommendation
We recommend the County implement procedures to ensure the schedules are completed and filed in a timely manner with the Federal Audit Clearinghouse and any other applicable parties.
Management’s Response
Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
Criteria
The County is required to maintain reconciled grant expenditure records to allow the timely generation of the schedules of federal awards and state financial assistance to allow submission of the audit to the Federal Audit Clearinghouse and other applicable parties in a timely manner.
Condition
The County did not complete the schedules in a timely manner and thus was unable to file the audit in a timely manner.
Cause
The County did not have adequate staffing in place to ensure the timely reporting of the schedules.
Effect
The schedules were not completed timely and required numerous adjustments which delayed the filing of the audit.
Recommendation
We recommend the County implement procedures to ensure the schedules are completed and filed in a timely manner with the Federal Audit Clearinghouse and any other applicable parties.
Management’s Response
Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
Criteria
The County is required to maintain reconciled grant expenditure records to allow the timely generation of the schedules of federal awards and state financial assistance to allow submission of the audit to the Federal Audit Clearinghouse and other applicable parties in a timely manner.
Condition
The County did not complete the schedules in a timely manner and thus was unable to file the audit in a timely manner.
Cause
The County did not have adequate staffing in place to ensure the timely reporting of the schedules.
Effect
The schedules were not completed timely and required numerous adjustments which delayed the filing of the audit.
Recommendation
We recommend the County implement procedures to ensure the schedules are completed and filed in a timely manner with the Federal Audit Clearinghouse and any other applicable parties.
Management’s Response
Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
Criteria
The County did not maintain adequate time and effort reporting documentation to validate the proper allocation of payroll charges to the Temporary Assistance for Needy Families and WorkFirst New Jersey grants. Additionally, it was noted that journal entries were made to allocate payroll costs to grants lacked sufficient detail to verify the accuracy of the amounts allocated to individual employees. Specifically, the journal entries did not include supporting documentation, such as employee payroll registers, time and effort certifications, or other records necessary to substantiate the allocation of payroll expenses to the respective grants. The total amount of payroll charged under the jurisdiction of the Mercer County Workforce Development Board for all grants however was in agreement with the total payroll charged.
Condition
The County maintains a cost allocation plan that includes a distribution of payroll from a cost pool that is determined by the estimated time spent working on specific grant related activities. The County could not corroborate the correct allocation of payroll was charged for certain employee's salaries that were charged to the Temporary Assistance for Needy Families and WorkFirst New Jersey grants.
Cause
The County did not maintain adequate documentation to support the proper percentage of salaries that were allocated to the Temporary Assistance for Needy Families and WorkFirst New Jersey grants. Furthermore, the County does not have a formalized process to ensure that payroll journal entries made to allocate grant costs are supported by detailed employee level documentation. The current procedure relies on summary journal entries without requiring the inclusion of supporting records to validate the allocation.
Effect
Although the total salaries charged to all of the grants under the jurisdiction of the Mercer County Workforce Development Board in total appear accurate, an improper allocation to the Temporary Assistance to Needy Families and WorkFirst New Jersey grants could contribute to noncompliance with allowable costs requirements.
Recommendation
The County should implement procedures to ensure they are in compliance with time and effort reporting requirements and can evidence the proper allocation of payroll charges amongst all of the grants.
Management’s Response
Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
Criteria
The County did not maintain adequate time and effort reporting documentation to validate the proper allocation of payroll charges to the Temporary Assistance for Needy Families and WorkFirst New Jersey grants. Additionally, it was noted that journal entries were made to allocate payroll costs to grants lacked sufficient detail to verify the accuracy of the amounts allocated to individual employees. Specifically, the journal entries did not include supporting documentation, such as employee payroll registers, time and effort certifications, or other records necessary to substantiate the allocation of payroll expenses to the respective grants. The total amount of payroll charged under the jurisdiction of the Mercer County Workforce Development Board for all grants however was in agreement with the total payroll charged.
Condition
The County maintains a cost allocation plan that includes a distribution of payroll from a cost pool that is determined by the estimated time spent working on specific grant related activities. The County could not corroborate the correct allocation of payroll was charged for certain employee's salaries that were charged to the Temporary Assistance for Needy Families and WorkFirst New Jersey grants.
Cause
The County did not maintain adequate documentation to support the proper percentage of salaries that were allocated to the Temporary Assistance for Needy Families and WorkFirst New Jersey grants. Furthermore, the County does not have a formalized process to ensure that payroll journal entries made to allocate grant costs are supported by detailed employee level documentation. The current procedure relies on summary journal entries without requiring the inclusion of supporting records to validate the allocation.
Effect
Although the total salaries charged to all of the grants under the jurisdiction of the Mercer County Workforce Development Board in total appear accurate, an improper allocation to the Temporary Assistance to Needy Families and WorkFirst New Jersey grants could contribute to noncompliance with allowable costs requirements.
Recommendation
The County should implement procedures to ensure they are in compliance with time and effort reporting requirements and can evidence the proper allocation of payroll charges amongst all of the grants.
Management’s Response
Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
Criteria
The County did not maintain adequate time and effort reporting documentation to validate the proper allocation of payroll charges to the Temporary Assistance for Needy Families and WorkFirst New Jersey grants. Additionally, it was noted that journal entries were made to allocate payroll costs to grants lacked sufficient detail to verify the accuracy of the amounts allocated to individual employees. Specifically, the journal entries did not include supporting documentation, such as employee payroll registers, time and effort certifications, or other records necessary to substantiate the allocation of payroll expenses to the respective grants. The total amount of payroll charged under the jurisdiction of the Mercer County Workforce Development Board for all grants however was in agreement with the total payroll charged.
Condition
The County maintains a cost allocation plan that includes a distribution of payroll from a cost pool that is determined by the estimated time spent working on specific grant related activities. The County could not corroborate the correct allocation of payroll was charged for certain employee's salaries that were charged to the Temporary Assistance for Needy Families and WorkFirst New Jersey grants.
Cause
The County did not maintain adequate documentation to support the proper percentage of salaries that were allocated to the Temporary Assistance for Needy Families and WorkFirst New Jersey grants. Furthermore, the County does not have a formalized process to ensure that payroll journal entries made to allocate grant costs are supported by detailed employee level documentation. The current procedure relies on summary journal entries without requiring the inclusion of supporting records to validate the allocation.
Effect
Although the total salaries charged to all of the grants under the jurisdiction of the Mercer County Workforce Development Board in total appear accurate, an improper allocation to the Temporary Assistance to Needy Families and WorkFirst New Jersey grants could contribute to noncompliance with allowable costs requirements.
Recommendation
The County should implement procedures to ensure they are in compliance with time and effort reporting requirements and can evidence the proper allocation of payroll charges amongst all of the grants.
Management’s Response
Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
Criteria
The County did not maintain adequate time and effort reporting documentation to validate the proper allocation of payroll charges to the Temporary Assistance for Needy Families and WorkFirst New Jersey grants. Additionally, it was noted that journal entries were made to allocate payroll costs to grants lacked sufficient detail to verify the accuracy of the amounts allocated to individual employees. Specifically, the journal entries did not include supporting documentation, such as employee payroll registers, time and effort certifications, or other records necessary to substantiate the allocation of payroll expenses to the respective grants. The total amount of payroll charged under the jurisdiction of the Mercer County Workforce Development Board for all grants however was in agreement with the total payroll charged.
Condition
The County maintains a cost allocation plan that includes a distribution of payroll from a cost pool that is determined by the estimated time spent working on specific grant related activities. The County could not corroborate the correct allocation of payroll was charged for certain employee's salaries that were charged to the Temporary Assistance for Needy Families and WorkFirst New Jersey grants.
Cause
The County did not maintain adequate documentation to support the proper percentage of salaries that were allocated to the Temporary Assistance for Needy Families and WorkFirst New Jersey grants. Furthermore, the County does not have a formalized process to ensure that payroll journal entries made to allocate grant costs are supported by detailed employee level documentation. The current procedure relies on summary journal entries without requiring the inclusion of supporting records to validate the allocation.
Effect
Although the total salaries charged to all of the grants under the jurisdiction of the Mercer County Workforce Development Board in total appear accurate, an improper allocation to the Temporary Assistance to Needy Families and WorkFirst New Jersey grants could contribute to noncompliance with allowable costs requirements.
Recommendation
The County should implement procedures to ensure they are in compliance with time and effort reporting requirements and can evidence the proper allocation of payroll charges amongst all of the grants.
Management’s Response
Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
Criteria
The County did not maintain adequate time and effort reporting documentation to validate the proper allocation of payroll charges to the Temporary Assistance for Needy Families and WorkFirst New Jersey grants. Additionally, it was noted that journal entries were made to allocate payroll costs to grants lacked sufficient detail to verify the accuracy of the amounts allocated to individual employees. Specifically, the journal entries did not include supporting documentation, such as employee payroll registers, time and effort certifications, or other records necessary to substantiate the allocation of payroll expenses to the respective grants. The total amount of payroll charged under the jurisdiction of the Mercer County Workforce Development Board for all grants however was in agreement with the total payroll charged.
Condition
The County maintains a cost allocation plan that includes a distribution of payroll from a cost pool that is determined by the estimated time spent working on specific grant related activities. The County could not corroborate the correct allocation of payroll was charged for certain employee's salaries that were charged to the Temporary Assistance for Needy Families and WorkFirst New Jersey grants.
Cause
The County did not maintain adequate documentation to support the proper percentage of salaries that were allocated to the Temporary Assistance for Needy Families and WorkFirst New Jersey grants. Furthermore, the County does not have a formalized process to ensure that payroll journal entries made to allocate grant costs are supported by detailed employee level documentation. The current procedure relies on summary journal entries without requiring the inclusion of supporting records to validate the allocation.
Effect
Although the total salaries charged to all of the grants under the jurisdiction of the Mercer County Workforce Development Board in total appear accurate, an improper allocation to the Temporary Assistance to Needy Families and WorkFirst New Jersey grants could contribute to noncompliance with allowable costs requirements.
Recommendation
The County should implement procedures to ensure they are in compliance with time and effort reporting requirements and can evidence the proper allocation of payroll charges amongst all of the grants.
Management’s Response
Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
Criteria
The County did not maintain adequate time and effort reporting documentation to validate the proper allocation of payroll charges to the Temporary Assistance for Needy Families and WorkFirst New Jersey grants. Additionally, it was noted that journal entries were made to allocate payroll costs to grants lacked sufficient detail to verify the accuracy of the amounts allocated to individual employees. Specifically, the journal entries did not include supporting documentation, such as employee payroll registers, time and effort certifications, or other records necessary to substantiate the allocation of payroll expenses to the respective grants. The total amount of payroll charged under the jurisdiction of the Mercer County Workforce Development Board for all grants however was in agreement with the total payroll charged.
Condition
The County maintains a cost allocation plan that includes a distribution of payroll from a cost pool that is determined by the estimated time spent working on specific grant related activities. The County could not corroborate the correct allocation of payroll was charged for certain employee's salaries that were charged to the Temporary Assistance for Needy Families and WorkFirst New Jersey grants.
Cause
The County did not maintain adequate documentation to support the proper percentage of salaries that were allocated to the Temporary Assistance for Needy Families and WorkFirst New Jersey grants. Furthermore, the County does not have a formalized process to ensure that payroll journal entries made to allocate grant costs are supported by detailed employee level documentation. The current procedure relies on summary journal entries without requiring the inclusion of supporting records to validate the allocation.
Effect
Although the total salaries charged to all of the grants under the jurisdiction of the Mercer County Workforce Development Board in total appear accurate, an improper allocation to the Temporary Assistance to Needy Families and WorkFirst New Jersey grants could contribute to noncompliance with allowable costs requirements.
Recommendation
The County should implement procedures to ensure they are in compliance with time and effort reporting requirements and can evidence the proper allocation of payroll charges amongst all of the grants.
Management’s Response
Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
Criteria
In accordance with the Federal Uniform Guidance and New Jersey Circular Letter 15-08, the County is required to submit certain financial and performance reports to granting agencies on either a quarterly or annual basis that should coincide with the County's internal financial accounting records.
Condition
Certain quarterly and annual expenditure reports submitted to the respective federal and state governments did not agree with the County's financial accounting records and/or contained clerical errors.
Cause
The County did not reconcile the quarterly and annual expenditures reported to the accounting records.
Effect
Certain reports submitted were not in agreement with the County's financial accounting records and/or had clerical errors attributing to noncompliance with reporting requirements.
Recommendation
We recommend the County implement procedures to ensure the reports filed are in agreement with the County's financial accounting records and be clerically accurate.
Management’s Response
Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
Criteria
In accordance with the Federal Uniform Guidance and New Jersey Circular Letter 15-08, the County is required to submit certain financial and performance reports to granting agencies on either a quarterly or annual basis that should coincide with the County's internal financial accounting records.
Condition
Certain quarterly and annual expenditure reports submitted to the respective federal and state governments did not agree with the County's financial accounting records and/or contained clerical errors.
Cause
The County did not reconcile the quarterly and annual expenditures reported to the accounting records.
Effect
Certain reports submitted were not in agreement with the County's financial accounting records and/or had clerical errors attributing to noncompliance with reporting requirements.
Recommendation
We recommend the County implement procedures to ensure the reports filed are in agreement with the County's financial accounting records and be clerically accurate.
Management’s Response
Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
Criteria
In accordance with the Federal Uniform Guidance and New Jersey Circular Letter 15-08, the County is required to submit certain financial and performance reports to granting agencies on either a quarterly or annual basis that should coincide with the County's internal financial accounting records.
Condition
Certain quarterly and annual expenditure reports submitted to the respective federal and state governments did not agree with the County's financial accounting records and/or contained clerical errors.
Cause
The County did not reconcile the quarterly and annual expenditures reported to the accounting records.
Effect
Certain reports submitted were not in agreement with the County's financial accounting records and/or had clerical errors attributing to noncompliance with reporting requirements.
Recommendation
We recommend the County implement procedures to ensure the reports filed are in agreement with the County's financial accounting records and be clerically accurate.
Management’s Response
Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
Criteria
In accordance with the Federal Uniform Guidance and New Jersey Circular Letter 15-08, the County is required to submit certain financial and performance reports to granting agencies on either a quarterly or annual basis that should coincide with the County's internal financial accounting records.
Condition
Certain quarterly and annual expenditure reports submitted to the respective federal and state governments did not agree with the County's financial accounting records and/or contained clerical errors.
Cause
The County did not reconcile the quarterly and annual expenditures reported to the accounting records.
Effect
Certain reports submitted were not in agreement with the County's financial accounting records and/or had clerical errors attributing to noncompliance with reporting requirements.
Recommendation
We recommend the County implement procedures to ensure the reports filed are in agreement with the County's financial accounting records and be clerically accurate.
Management’s Response
Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
Criteria
In accordance with the Federal Uniform Guidance and New Jersey Circular Letter 15-08, the County is required to submit certain financial and performance reports to granting agencies on either a quarterly or annual basis that should coincide with the County's internal financial accounting records.
Condition
Certain quarterly and annual expenditure reports submitted to the respective federal and state governments did not agree with the County's financial accounting records and/or contained clerical errors.
Cause
The County did not reconcile the quarterly and annual expenditures reported to the accounting records.
Effect
Certain reports submitted were not in agreement with the County's financial accounting records and/or had clerical errors attributing to noncompliance with reporting requirements.
Recommendation
We recommend the County implement procedures to ensure the reports filed are in agreement with the County's financial accounting records and be clerically accurate.
Management’s Response
Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
Criteria
In accordance with the Federal Uniform Guidance and New Jersey Circular Letter 15-08, the County is required to submit certain financial and performance reports to granting agencies on either a quarterly or annual basis that should coincide with the County's internal financial accounting records.
Condition
Certain quarterly and annual expenditure reports submitted to the respective federal and state governments did not agree with the County's financial accounting records and/or contained clerical errors.
Cause
The County did not reconcile the quarterly and annual expenditures reported to the accounting records.
Effect
Certain reports submitted were not in agreement with the County's financial accounting records and/or had clerical errors attributing to noncompliance with reporting requirements.
Recommendation
We recommend the County implement procedures to ensure the reports filed are in agreement with the County's financial accounting records and be clerically accurate.
Management’s Response
Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
Criteria
In accordance with the Federal Uniform Guidance and New Jersey Circular Letter 15-08, the County is required to submit certain financial and performance reports to granting agencies on either a quarterly or annual basis that should coincide with the County's internal financial accounting records.
Condition
Certain quarterly and annual expenditure reports submitted to the respective federal and state governments did not agree with the County's financial accounting records and/or contained clerical errors.
Cause
The County did not reconcile the quarterly and annual expenditures reported to the accounting records.
Effect
Certain reports submitted were not in agreement with the County's financial accounting records and/or had clerical errors attributing to noncompliance with reporting requirements.
Recommendation
We recommend the County implement procedures to ensure the reports filed are in agreement with the County's financial accounting records and be clerically accurate.
Management’s Response
Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
Criteria
In accordance with the Federal Uniform Guidance and New Jersey Circular Letter 15-08, the County is required to submit certain financial and performance reports to granting agencies on either a quarterly or annual basis that should coincide with the County's internal financial accounting records.
Condition
Certain quarterly and annual expenditure reports submitted to the respective federal and state governments did not agree with the County's financial accounting records and/or contained clerical errors.
Cause
The County did not reconcile the quarterly and annual expenditures reported to the accounting records.
Effect
Certain reports submitted were not in agreement with the County's financial accounting records and/or had clerical errors attributing to noncompliance with reporting requirements.
Recommendation
We recommend the County implement procedures to ensure the reports filed are in agreement with the County's financial accounting records and be clerically accurate.
Management’s Response
Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
Criteria
In accordance with the Federal Uniform Guidance and New Jersey Circular Letter 15-08, the County is required to submit certain financial and performance reports to granting agencies on either a quarterly or annual basis that should coincide with the County's internal financial accounting records.
Condition
Certain quarterly and annual expenditure reports submitted to the respective federal and state governments did not agree with the County's financial accounting records and/or contained clerical errors.
Cause
The County did not reconcile the quarterly and annual expenditures reported to the accounting records.
Effect
Certain reports submitted were not in agreement with the County's financial accounting records and/or had clerical errors attributing to noncompliance with reporting requirements.
Recommendation
We recommend the County implement procedures to ensure the reports filed are in agreement with the County's financial accounting records and be clerically accurate.
Management’s Response
Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
Criteria
In accordance with the Federal Uniform Guidance and New Jersey Circular Letter 15-08, the County is required to submit certain financial and performance reports to granting agencies on either a quarterly or annual basis that should coincide with the County's internal financial accounting records.
Condition
Certain quarterly and annual expenditure reports submitted to the respective federal and state governments did not agree with the County's financial accounting records and/or contained clerical errors.
Cause
The County did not reconcile the quarterly and annual expenditures reported to the accounting records.
Effect
Certain reports submitted were not in agreement with the County's financial accounting records and/or had clerical errors attributing to noncompliance with reporting requirements.
Recommendation
We recommend the County implement procedures to ensure the reports filed are in agreement with the County's financial accounting records and be clerically accurate.
Management’s Response
Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
Criteria
In accordance with the Federal Uniform Guidance and New Jersey Circular Letter 15-08, the County is required to submit certain financial and performance reports to granting agencies on either a quarterly or annual basis that should coincide with the County's internal financial accounting records.
Condition
Certain quarterly and annual expenditure reports submitted to the respective federal and state governments did not agree with the County's financial accounting records and/or contained clerical errors.
Cause
The County did not reconcile the quarterly and annual expenditures reported to the accounting records.
Effect
Certain reports submitted were not in agreement with the County's financial accounting records and/or had clerical errors attributing to noncompliance with reporting requirements.
Recommendation
We recommend the County implement procedures to ensure the reports filed are in agreement with the County's financial accounting records and be clerically accurate.
Management’s Response
Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
Criteria
In accordance with the Federal Uniform Guidance and New Jersey Circular Letter 15-08, the County is required to submit certain financial and performance reports to granting agencies on either a quarterly or annual basis that should coincide with the County's internal financial accounting records.
Condition
Certain quarterly and annual expenditure reports submitted to the respective federal and state governments did not agree with the County's financial accounting records and/or contained clerical errors.
Cause
The County did not reconcile the quarterly and annual expenditures reported to the accounting records.
Effect
Certain reports submitted were not in agreement with the County's financial accounting records and/or had clerical errors attributing to noncompliance with reporting requirements.
Recommendation
We recommend the County implement procedures to ensure the reports filed are in agreement with the County's financial accounting records and be clerically accurate.
Management’s Response
Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
Criteria
In accordance with the Federal Uniform Guidance and New Jersey Circular Letter 15-08, the County is required to submit certain financial and performance reports to granting agencies on either a quarterly or annual basis that should coincide with the County's internal financial accounting records.
Condition
Certain quarterly and annual expenditure reports submitted to the respective federal and state governments did not agree with the County's financial accounting records and/or contained clerical errors.
Cause
The County did not reconcile the quarterly and annual expenditures reported to the accounting records.
Effect
Certain reports submitted were not in agreement with the County's financial accounting records and/or had clerical errors attributing to noncompliance with reporting requirements.
Recommendation
We recommend the County implement procedures to ensure the reports filed are in agreement with the County's financial accounting records and be clerically accurate.
Management’s Response
Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
Criteria
In accordance with the Federal Uniform Guidance and New Jersey Circular Letter 15-08, the County is required to submit certain financial and performance reports to granting agencies on either a quarterly or annual basis that should coincide with the County's internal financial accounting records.
Condition
Certain quarterly and annual expenditure reports submitted to the respective federal and state governments did not agree with the County's financial accounting records and/or contained clerical errors.
Cause
The County did not reconcile the quarterly and annual expenditures reported to the accounting records.
Effect
Certain reports submitted were not in agreement with the County's financial accounting records and/or had clerical errors attributing to noncompliance with reporting requirements.
Recommendation
We recommend the County implement procedures to ensure the reports filed are in agreement with the County's financial accounting records and be clerically accurate.
Management’s Response
Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
Criteria
In accordance with the Federal Uniform Guidance and New Jersey Circular Letter 15-08, the County is required to submit certain financial and performance reports to granting agencies on either a quarterly or annual basis that should coincide with the County's internal financial accounting records.
Condition
Certain quarterly and annual expenditure reports submitted to the respective federal and state governments did not agree with the County's financial accounting records and/or contained clerical errors.
Cause
The County did not reconcile the quarterly and annual expenditures reported to the accounting records.
Effect
Certain reports submitted were not in agreement with the County's financial accounting records and/or had clerical errors attributing to noncompliance with reporting requirements.
Recommendation
We recommend the County implement procedures to ensure the reports filed are in agreement with the County's financial accounting records and be clerically accurate.
Management’s Response
Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
Criteria
In accordance with the Federal Uniform Guidance and New Jersey Circular Letter 15-08, the County is required to submit certain financial and performance reports to granting agencies on either a quarterly or annual basis that should coincide with the County's internal financial accounting records.
Condition
Certain quarterly and annual expenditure reports submitted to the respective federal and state governments did not agree with the County's financial accounting records and/or contained clerical errors.
Cause
The County did not reconcile the quarterly and annual expenditures reported to the accounting records.
Effect
Certain reports submitted were not in agreement with the County's financial accounting records and/or had clerical errors attributing to noncompliance with reporting requirements.
Recommendation
We recommend the County implement procedures to ensure the reports filed are in agreement with the County's financial accounting records and be clerically accurate.
Management’s Response
Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
Criteria
In accordance with the Federal Uniform Guidance and New Jersey Circular Letter 15-08, the County is required to submit certain financial and performance reports to granting agencies on either a quarterly or annual basis that should coincide with the County's internal financial accounting records.
Condition
Certain quarterly and annual expenditure reports submitted to the respective federal and state governments did not agree with the County's financial accounting records and/or contained clerical errors.
Cause
The County did not reconcile the quarterly and annual expenditures reported to the accounting records.
Effect
Certain reports submitted were not in agreement with the County's financial accounting records and/or had clerical errors attributing to noncompliance with reporting requirements.
Recommendation
We recommend the County implement procedures to ensure the reports filed are in agreement with the County's financial accounting records and be clerically accurate.
Management’s Response
Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
Finding
The County did not complete a corrective action plan for the 2022 single audit. Due to the timing of when the single audit for 2022 was issued, it was not practical to prepare a corrective action plan since the subsequent fiscal year audit was already completed.
Recommendation
We recommend the County complete a corrective action plan within 45 days of the report.
Finding
The County did not complete a corrective action plan for the 2022 single audit. Due to the timing of when the single audit for 2022 was issued, it was not practical to prepare a corrective action plan since the subsequent fiscal year audit was already completed.
Recommendation
We recommend the County complete a corrective action plan within 45 days of the report.
Finding
The County did not complete a corrective action plan for the 2022 single audit. Due to the timing of when the single audit for 2022 was issued, it was not practical to prepare a corrective action plan since the subsequent fiscal year audit was already completed.
Recommendation
We recommend the County complete a corrective action plan within 45 days of the report.
Finding
The County did not complete a corrective action plan for the 2022 single audit. Due to the timing of when the single audit for 2022 was issued, it was not practical to prepare a corrective action plan since the subsequent fiscal year audit was already completed.
Recommendation
We recommend the County complete a corrective action plan within 45 days of the report.
Finding
The County did not complete a corrective action plan for the 2022 single audit. Due to the timing of when the single audit for 2022 was issued, it was not practical to prepare a corrective action plan since the subsequent fiscal year audit was already completed.
Recommendation
We recommend the County complete a corrective action plan within 45 days of the report.
Finding
The County did not complete a corrective action plan for the 2022 single audit. Due to the timing of when the single audit for 2022 was issued, it was not practical to prepare a corrective action plan since the subsequent fiscal year audit was already completed.
Recommendation
We recommend the County complete a corrective action plan within 45 days of the report.
Finding
The County did not complete a corrective action plan for the 2022 single audit. Due to the timing of when the single audit for 2022 was issued, it was not practical to prepare a corrective action plan since the subsequent fiscal year audit was already completed.
Recommendation
We recommend the County complete a corrective action plan within 45 days of the report.
Finding
The County did not complete a corrective action plan for the 2022 single audit. Due to the timing of when the single audit for 2022 was issued, it was not practical to prepare a corrective action plan since the subsequent fiscal year audit was already completed.
Recommendation
We recommend the County complete a corrective action plan within 45 days of the report.
Finding
The County did not complete a corrective action plan for the 2022 single audit. Due to the timing of when the single audit for 2022 was issued, it was not practical to prepare a corrective action plan since the subsequent fiscal year audit was already completed.
Recommendation
We recommend the County complete a corrective action plan within 45 days of the report.
Finding
The County did not complete a corrective action plan for the 2022 single audit. Due to the timing of when the single audit for 2022 was issued, it was not practical to prepare a corrective action plan since the subsequent fiscal year audit was already completed.
Recommendation
We recommend the County complete a corrective action plan within 45 days of the report.
Finding
The County did not complete a corrective action plan for the 2022 single audit. Due to the timing of when the single audit for 2022 was issued, it was not practical to prepare a corrective action plan since the subsequent fiscal year audit was already completed.
Recommendation
We recommend the County complete a corrective action plan within 45 days of the report.
Finding
The County did not complete a corrective action plan for the 2022 single audit. Due to the timing of when the single audit for 2022 was issued, it was not practical to prepare a corrective action plan since the subsequent fiscal year audit was already completed.
Recommendation
We recommend the County complete a corrective action plan within 45 days of the report.
Finding
The County did not complete a corrective action plan for the 2022 single audit. Due to the timing of when the single audit for 2022 was issued, it was not practical to prepare a corrective action plan since the subsequent fiscal year audit was already completed.
Recommendation
We recommend the County complete a corrective action plan within 45 days of the report.
Finding
The County did not complete a corrective action plan for the 2022 single audit. Due to the timing of when the single audit for 2022 was issued, it was not practical to prepare a corrective action plan since the subsequent fiscal year audit was already completed.
Recommendation
We recommend the County complete a corrective action plan within 45 days of the report.
Finding
The County did not complete a corrective action plan for the 2022 single audit. Due to the timing of when the single audit for 2022 was issued, it was not practical to prepare a corrective action plan since the subsequent fiscal year audit was already completed.
Recommendation
We recommend the County complete a corrective action plan within 45 days of the report.
Finding
The County did not complete a corrective action plan for the 2022 single audit. Due to the timing of when the single audit for 2022 was issued, it was not practical to prepare a corrective action plan since the subsequent fiscal year audit was already completed.
Recommendation
We recommend the County complete a corrective action plan within 45 days of the report.
Finding
The County did not complete a corrective action plan for the 2022 single audit. Due to the timing of when the single audit for 2022 was issued, it was not practical to prepare a corrective action plan since the subsequent fiscal year audit was already completed.
Recommendation
We recommend the County complete a corrective action plan within 45 days of the report.
Finding
The County did not complete a corrective action plan for the 2022 single audit. Due to the timing of when the single audit for 2022 was issued, it was not practical to prepare a corrective action plan since the subsequent fiscal year audit was already completed.
Recommendation
We recommend the County complete a corrective action plan within 45 days of the report.
Finding
The County did not complete a corrective action plan for the 2022 single audit. Due to the timing of when the single audit for 2022 was issued, it was not practical to prepare a corrective action plan since the subsequent fiscal year audit was already completed.
Recommendation
We recommend the County complete a corrective action plan within 45 days of the report.
Finding
The County did not complete a corrective action plan for the 2022 single audit. Due to the timing of when the single audit for 2022 was issued, it was not practical to prepare a corrective action plan since the subsequent fiscal year audit was already completed.
Recommendation
We recommend the County complete a corrective action plan within 45 days of the report.
Finding
The County did not complete a corrective action plan for the 2022 single audit. Due to the timing of when the single audit for 2022 was issued, it was not practical to prepare a corrective action plan since the subsequent fiscal year audit was already completed.
Recommendation
We recommend the County complete a corrective action plan within 45 days of the report.
Finding
The County did not complete a corrective action plan for the 2022 single audit. Due to the timing of when the single audit for 2022 was issued, it was not practical to prepare a corrective action plan since the subsequent fiscal year audit was already completed.
Recommendation
We recommend the County complete a corrective action plan within 45 days of the report.
Finding
The County did not complete a corrective action plan for the 2022 single audit. Due to the timing of when the single audit for 2022 was issued, it was not practical to prepare a corrective action plan since the subsequent fiscal year audit was already completed.
Recommendation
We recommend the County complete a corrective action plan within 45 days of the report.
Finding
The County did not complete a corrective action plan for the 2022 single audit. Due to the timing of when the single audit for 2022 was issued, it was not practical to prepare a corrective action plan since the subsequent fiscal year audit was already completed.
Recommendation
We recommend the County complete a corrective action plan within 45 days of the report.
Finding
The County did not complete a corrective action plan for the 2022 single audit. Due to the timing of when the single audit for 2022 was issued, it was not practical to prepare a corrective action plan since the subsequent fiscal year audit was already completed.
Recommendation
We recommend the County complete a corrective action plan within 45 days of the report.
Finding
The County did not complete a corrective action plan for the 2022 single audit. Due to the timing of when the single audit for 2022 was issued, it was not practical to prepare a corrective action plan since the subsequent fiscal year audit was already completed.
Recommendation
We recommend the County complete a corrective action plan within 45 days of the report.
Finding
The County did not complete a corrective action plan for the 2022 single audit. Due to the timing of when the single audit for 2022 was issued, it was not practical to prepare a corrective action plan since the subsequent fiscal year audit was already completed.
Recommendation
We recommend the County complete a corrective action plan within 45 days of the report.
Finding
The County did not complete a corrective action plan for the 2022 single audit. Due to the timing of when the single audit for 2022 was issued, it was not practical to prepare a corrective action plan since the subsequent fiscal year audit was already completed.
Recommendation
We recommend the County complete a corrective action plan within 45 days of the report.
Finding
The County did not complete a corrective action plan for the 2022 single audit. Due to the timing of when the single audit for 2022 was issued, it was not practical to prepare a corrective action plan since the subsequent fiscal year audit was already completed.
Recommendation
We recommend the County complete a corrective action plan within 45 days of the report.
Finding
The County charges rental costs for the Mercer County One Stop Career Center to several grants including the Temporary Assistance for Needy Families and WorkFirst New Jersey grants, but did not provide adequate documentation to support the percentage of rent attributable to grant activities. As a result, the accuracy and appropriateness of the rent allocation to the grant cannot be validated. Per federal grant management guidelines (e.g., 2 CFR Part 200, Uniform Guidance), costs charged to grants must be necessary, reasonable, and adequately documented. Allocations of shared costs, such as rent, must be based on a documented and justifiable methodology.
Recommendation
The County should develop and implement a robust methodology for allocating shared costs like rent and ensure it is documented and consistent with grant requirements. Additionally, the County should retain all supporting documentation to validate grant charges.
Finding
The County charges rental costs for the Mercer County One Stop Career Center to several grants including the Temporary Assistance for Needy Families and WorkFirst New Jersey grants, but did not provide adequate documentation to support the percentage of rent attributable to grant activities. As a result, the accuracy and appropriateness of the rent allocation to the grant cannot be validated. Per federal grant management guidelines (e.g., 2 CFR Part 200, Uniform Guidance), costs charged to grants must be necessary, reasonable, and adequately documented. Allocations of shared costs, such as rent, must be based on a documented and justifiable methodology.
Recommendation
The County should develop and implement a robust methodology for allocating shared costs like rent and ensure it is documented and consistent with grant requirements. Additionally, the County should retain all supporting documentation to validate grant charges.
Finding
The County charges rental costs for the Mercer County One Stop Career Center to several grants including the Temporary Assistance for Needy Families and WorkFirst New Jersey grants, but did not provide adequate documentation to support the percentage of rent attributable to grant activities. As a result, the accuracy and appropriateness of the rent allocation to the grant cannot be validated. Per federal grant management guidelines (e.g., 2 CFR Part 200, Uniform Guidance), costs charged to grants must be necessary, reasonable, and adequately documented. Allocations of shared costs, such as rent, must be based on a documented and justifiable methodology.
Recommendation
The County should develop and implement a robust methodology for allocating shared costs like rent and ensure it is documented and consistent with grant requirements. Additionally, the County should retain all supporting documentation to validate grant charges.
Finding
The County charges rental costs for the Mercer County One Stop Career Center to several grants including the Temporary Assistance for Needy Families and WorkFirst New Jersey grants, but did not provide adequate documentation to support the percentage of rent attributable to grant activities. As a result, the accuracy and appropriateness of the rent allocation to the grant cannot be validated. Per federal grant management guidelines (e.g., 2 CFR Part 200, Uniform Guidance), costs charged to grants must be necessary, reasonable, and adequately documented. Allocations of shared costs, such as rent, must be based on a documented and justifiable methodology.
Recommendation
The County should develop and implement a robust methodology for allocating shared costs like rent and ensure it is documented and consistent with grant requirements. Additionally, the County should retain all supporting documentation to validate grant charges.
Finding
The County charges rental costs for the Mercer County One Stop Career Center to several grants including the Temporary Assistance for Needy Families and WorkFirst New Jersey grants, but did not provide adequate documentation to support the percentage of rent attributable to grant activities. As a result, the accuracy and appropriateness of the rent allocation to the grant cannot be validated. Per federal grant management guidelines (e.g., 2 CFR Part 200, Uniform Guidance), costs charged to grants must be necessary, reasonable, and adequately documented. Allocations of shared costs, such as rent, must be based on a documented and justifiable methodology.
Recommendation
The County should develop and implement a robust methodology for allocating shared costs like rent and ensure it is documented and consistent with grant requirements. Additionally, the County should retain all supporting documentation to validate grant charges.
Finding
The County charges rental costs for the Mercer County One Stop Career Center to several grants including the Temporary Assistance for Needy Families and WorkFirst New Jersey grants, but did not provide adequate documentation to support the percentage of rent attributable to grant activities. As a result, the accuracy and appropriateness of the rent allocation to the grant cannot be validated. Per federal grant management guidelines (e.g., 2 CFR Part 200, Uniform Guidance), costs charged to grants must be necessary, reasonable, and adequately documented. Allocations of shared costs, such as rent, must be based on a documented and justifiable methodology.
Recommendation
The County should develop and implement a robust methodology for allocating shared costs like rent and ensure it is documented and consistent with grant requirements. Additionally, the County should retain all supporting documentation to validate grant charges.
Finding
The County charges 49.5 percent of salaries for certain full-time employees to the Aging Cluster program. Even though this is less than the actual percentage of time that could be charged to the grant, there is no time and effort reporting to substantiate the amount of time the individuals actually work on grant related activity. Additionally, the County charged salaries for part-time employees to the Aging Cluster program , but did not maintain time and effort reports or other required documentation to substantiate the work performed on grant-related activities. According to OMB Uniform Guidance (2 CFR Part 200) §200.430(i), salary and wage charges to federal grants must be supported by records that accurately reflect the time and effort expended on grant-related activities. This applies to all employees whose salaries are charged in whole or in part to the grant, including part-time employees.
Recommendation
The County should establish and implement a policy requiring documentation to support all salary charges to grants. This should include time and effort reporting or equivalent justifications of payroll charges to ensure compliance with federal requirements.
Finding
The County charges 49.5 percent of salaries for certain full-time employees to the Aging Cluster program. Even though this is less than the actual percentage of time that could be charged to the grant, there is no time and effort reporting to substantiate the amount of time the individuals actually work on grant related activity. Additionally, the County charged salaries for part-time employees to the Aging Cluster program , but did not maintain time and effort reports or other required documentation to substantiate the work performed on grant-related activities. According to OMB Uniform Guidance (2 CFR Part 200) §200.430(i), salary and wage charges to federal grants must be supported by records that accurately reflect the time and effort expended on grant-related activities. This applies to all employees whose salaries are charged in whole or in part to the grant, including part-time employees.
Recommendation
The County should establish and implement a policy requiring documentation to support all salary charges to grants. This should include time and effort reporting or equivalent justifications of payroll charges to ensure compliance with federal requirements.
Finding
The County charges 49.5 percent of salaries for certain full-time employees to the Aging Cluster program. Even though this is less than the actual percentage of time that could be charged to the grant, there is no time and effort reporting to substantiate the amount of time the individuals actually work on grant related activity. Additionally, the County charged salaries for part-time employees to the Aging Cluster program , but did not maintain time and effort reports or other required documentation to substantiate the work performed on grant-related activities. According to OMB Uniform Guidance (2 CFR Part 200) §200.430(i), salary and wage charges to federal grants must be supported by records that accurately reflect the time and effort expended on grant-related activities. This applies to all employees whose salaries are charged in whole or in part to the grant, including part-time employees.
Recommendation
The County should establish and implement a policy requiring documentation to support all salary charges to grants. This should include time and effort reporting or equivalent justifications of payroll charges to ensure compliance with federal requirements.
Finding
The County charges 49.5 percent of salaries for certain full-time employees to the Aging Cluster program. Even though this is less than the actual percentage of time that could be charged to the grant, there is no time and effort reporting to substantiate the amount of time the individuals actually work on grant related activity. Additionally, the County charged salaries for part-time employees to the Aging Cluster program , but did not maintain time and effort reports or other required documentation to substantiate the work performed on grant-related activities. According to OMB Uniform Guidance (2 CFR Part 200) §200.430(i), salary and wage charges to federal grants must be supported by records that accurately reflect the time and effort expended on grant-related activities. This applies to all employees whose salaries are charged in whole or in part to the grant, including part-time employees.
Recommendation
The County should establish and implement a policy requiring documentation to support all salary charges to grants. This should include time and effort reporting or equivalent justifications of payroll charges to ensure compliance with federal requirements.
Finding
The County charges 49.5 percent of salaries for certain full-time employees to the Aging Cluster program. Even though this is less than the actual percentage of time that could be charged to the grant, there is no time and effort reporting to substantiate the amount of time the individuals actually work on grant related activity. Additionally, the County charged salaries for part-time employees to the Aging Cluster program , but did not maintain time and effort reports or other required documentation to substantiate the work performed on grant-related activities. According to OMB Uniform Guidance (2 CFR Part 200) §200.430(i), salary and wage charges to federal grants must be supported by records that accurately reflect the time and effort expended on grant-related activities. This applies to all employees whose salaries are charged in whole or in part to the grant, including part-time employees.
Recommendation
The County should establish and implement a policy requiring documentation to support all salary charges to grants. This should include time and effort reporting or equivalent justifications of payroll charges to ensure compliance with federal requirements.
Finding
The County charges 49.5 percent of salaries for certain full-time employees to the Aging Cluster program. Even though this is less than the actual percentage of time that could be charged to the grant, there is no time and effort reporting to substantiate the amount of time the individuals actually work on grant related activity. Additionally, the County charged salaries for part-time employees to the Aging Cluster program , but did not maintain time and effort reports or other required documentation to substantiate the work performed on grant-related activities. According to OMB Uniform Guidance (2 CFR Part 200) §200.430(i), salary and wage charges to federal grants must be supported by records that accurately reflect the time and effort expended on grant-related activities. This applies to all employees whose salaries are charged in whole or in part to the grant, including part-time employees.
Recommendation
The County should establish and implement a policy requiring documentation to support all salary charges to grants. This should include time and effort reporting or equivalent justifications of payroll charges to ensure compliance with federal requirements.
Finding
The County charges 49.5 percent of salaries for certain full-time employees to the Aging Cluster program. Even though this is less than the actual percentage of time that could be charged to the grant, there is no time and effort reporting to substantiate the amount of time the individuals actually work on grant related activity. Additionally, the County charged salaries for part-time employees to the Aging Cluster program , but did not maintain time and effort reports or other required documentation to substantiate the work performed on grant-related activities. According to OMB Uniform Guidance (2 CFR Part 200) §200.430(i), salary and wage charges to federal grants must be supported by records that accurately reflect the time and effort expended on grant-related activities. This applies to all employees whose salaries are charged in whole or in part to the grant, including part-time employees.
Recommendation
The County should establish and implement a policy requiring documentation to support all salary charges to grants. This should include time and effort reporting or equivalent justifications of payroll charges to ensure compliance with federal requirements.
Finding
The County charges 49.5 percent of salaries for certain full-time employees to the Aging Cluster program. Even though this is less than the actual percentage of time that could be charged to the grant, there is no time and effort reporting to substantiate the amount of time the individuals actually work on grant related activity. Additionally, the County charged salaries for part-time employees to the Aging Cluster program , but did not maintain time and effort reports or other required documentation to substantiate the work performed on grant-related activities. According to OMB Uniform Guidance (2 CFR Part 200) §200.430(i), salary and wage charges to federal grants must be supported by records that accurately reflect the time and effort expended on grant-related activities. This applies to all employees whose salaries are charged in whole or in part to the grant, including part-time employees.
Recommendation
The County should establish and implement a policy requiring documentation to support all salary charges to grants. This should include time and effort reporting or equivalent justifications of payroll charges to ensure compliance with federal requirements.
Finding
The County charges 49.5 percent of salaries for certain full-time employees to the Aging Cluster program. Even though this is less than the actual percentage of time that could be charged to the grant, there is no time and effort reporting to substantiate the amount of time the individuals actually work on grant related activity. Additionally, the County charged salaries for part-time employees to the Aging Cluster program , but did not maintain time and effort reports or other required documentation to substantiate the work performed on grant-related activities. According to OMB Uniform Guidance (2 CFR Part 200) §200.430(i), salary and wage charges to federal grants must be supported by records that accurately reflect the time and effort expended on grant-related activities. This applies to all employees whose salaries are charged in whole or in part to the grant, including part-time employees.
Recommendation
The County should establish and implement a policy requiring documentation to support all salary charges to grants. This should include time and effort reporting or equivalent justifications of payroll charges to ensure compliance with federal requirements.
Finding
The County charges 49.5 percent of salaries for certain full-time employees to the Aging Cluster program. Even though this is less than the actual percentage of time that could be charged to the grant, there is no time and effort reporting to substantiate the amount of time the individuals actually work on grant related activity. Additionally, the County charged salaries for part-time employees to the Aging Cluster program , but did not maintain time and effort reports or other required documentation to substantiate the work performed on grant-related activities. According to OMB Uniform Guidance (2 CFR Part 200) §200.430(i), salary and wage charges to federal grants must be supported by records that accurately reflect the time and effort expended on grant-related activities. This applies to all employees whose salaries are charged in whole or in part to the grant, including part-time employees.
Recommendation
The County should establish and implement a policy requiring documentation to support all salary charges to grants. This should include time and effort reporting or equivalent justifications of payroll charges to ensure compliance with federal requirements.
Finding
The County charges 49.5 percent of salaries for certain full-time employees to the Aging Cluster program. Even though this is less than the actual percentage of time that could be charged to the grant, there is no time and effort reporting to substantiate the amount of time the individuals actually work on grant related activity. Additionally, the County charged salaries for part-time employees to the Aging Cluster program , but did not maintain time and effort reports or other required documentation to substantiate the work performed on grant-related activities. According to OMB Uniform Guidance (2 CFR Part 200) §200.430(i), salary and wage charges to federal grants must be supported by records that accurately reflect the time and effort expended on grant-related activities. This applies to all employees whose salaries are charged in whole or in part to the grant, including part-time employees.
Recommendation
The County should establish and implement a policy requiring documentation to support all salary charges to grants. This should include time and effort reporting or equivalent justifications of payroll charges to ensure compliance with federal requirements.
Finding
The County charges 49.5 percent of salaries for certain full-time employees to the Aging Cluster program. Even though this is less than the actual percentage of time that could be charged to the grant, there is no time and effort reporting to substantiate the amount of time the individuals actually work on grant related activity. Additionally, the County charged salaries for part-time employees to the Aging Cluster program , but did not maintain time and effort reports or other required documentation to substantiate the work performed on grant-related activities. According to OMB Uniform Guidance (2 CFR Part 200) §200.430(i), salary and wage charges to federal grants must be supported by records that accurately reflect the time and effort expended on grant-related activities. This applies to all employees whose salaries are charged in whole or in part to the grant, including part-time employees.
Recommendation
The County should establish and implement a policy requiring documentation to support all salary charges to grants. This should include time and effort reporting or equivalent justifications of payroll charges to ensure compliance with federal requirements.
Criteria
The County did not maintain adequate time and effort reporting documentation to validate the proper allocation of payroll charges to the Temporary Assistance for Needy Families and WorkFirst New Jersey grants. Additionally, it was noted that journal entries were made to allocate payroll costs to grants lacked sufficient detail to verify the accuracy of the amounts allocated to individual employees. Specifically, the journal entries did not include supporting documentation, such as employee payroll registers, time and effort certifications, or other records necessary to substantiate the allocation of payroll expenses to the respective grants. The total amount of payroll charged under the jurisdiction of the Mercer County Workforce Development Board for all grants however was in agreement with the total payroll charged.
Condition
The County maintains a cost allocation plan that includes a distribution of payroll from a cost pool that is determined by the estimated time spent working on specific grant related activities. The County could not corroborate the correct allocation of payroll was charged for certain employee's salaries that were charged to the Temporary Assistance for Needy Families and WorkFirst New Jersey grants.
Cause
The County did not maintain adequate documentation to support the proper percentage of salaries that were allocated to the Temporary Assistance for Needy Families and WorkFirst New Jersey grants. Furthermore, the County does not have a formalized process to ensure that payroll journal entries made to allocate grant costs are supported by detailed employee level documentation. The current procedure relies on summary journal entries without requiring the inclusion of supporting records to validate the allocation.
Effect
Although the total salaries charged to all of the grants under the jurisdiction of the Mercer County Workforce Development Board in total appear accurate, an improper allocation to the Temporary Assistance to Needy Families and WorkFirst New Jersey grants could contribute to noncompliance with allowable costs requirements.
Recommendation
The County should implement procedures to ensure they are in compliance with time and effort reporting requirements and can evidence the proper allocation of payroll charges amongst all of the grants.
Management’s Response
Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
Criteria
The County did not maintain adequate time and effort reporting documentation to validate the proper allocation of payroll charges to the Temporary Assistance for Needy Families and WorkFirst New Jersey grants. Additionally, it was noted that journal entries were made to allocate payroll costs to grants lacked sufficient detail to verify the accuracy of the amounts allocated to individual employees. Specifically, the journal entries did not include supporting documentation, such as employee payroll registers, time and effort certifications, or other records necessary to substantiate the allocation of payroll expenses to the respective grants. The total amount of payroll charged under the jurisdiction of the Mercer County Workforce Development Board for all grants however was in agreement with the total payroll charged.
Condition
The County maintains a cost allocation plan that includes a distribution of payroll from a cost pool that is determined by the estimated time spent working on specific grant related activities. The County could not corroborate the correct allocation of payroll was charged for certain employee's salaries that were charged to the Temporary Assistance for Needy Families and WorkFirst New Jersey grants.
Cause
The County did not maintain adequate documentation to support the proper percentage of salaries that were allocated to the Temporary Assistance for Needy Families and WorkFirst New Jersey grants. Furthermore, the County does not have a formalized process to ensure that payroll journal entries made to allocate grant costs are supported by detailed employee level documentation. The current procedure relies on summary journal entries without requiring the inclusion of supporting records to validate the allocation.
Effect
Although the total salaries charged to all of the grants under the jurisdiction of the Mercer County Workforce Development Board in total appear accurate, an improper allocation to the Temporary Assistance to Needy Families and WorkFirst New Jersey grants could contribute to noncompliance with allowable costs requirements.
Recommendation
The County should implement procedures to ensure they are in compliance with time and effort reporting requirements and can evidence the proper allocation of payroll charges amongst all of the grants.
Management’s Response
Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
Criteria
The County did not maintain adequate time and effort reporting documentation to validate the proper allocation of payroll charges to the Temporary Assistance for Needy Families and WorkFirst New Jersey grants. Additionally, it was noted that journal entries were made to allocate payroll costs to grants lacked sufficient detail to verify the accuracy of the amounts allocated to individual employees. Specifically, the journal entries did not include supporting documentation, such as employee payroll registers, time and effort certifications, or other records necessary to substantiate the allocation of payroll expenses to the respective grants. The total amount of payroll charged under the jurisdiction of the Mercer County Workforce Development Board for all grants however was in agreement with the total payroll charged.
Condition
The County maintains a cost allocation plan that includes a distribution of payroll from a cost pool that is determined by the estimated time spent working on specific grant related activities. The County could not corroborate the correct allocation of payroll was charged for certain employee's salaries that were charged to the Temporary Assistance for Needy Families and WorkFirst New Jersey grants.
Cause
The County did not maintain adequate documentation to support the proper percentage of salaries that were allocated to the Temporary Assistance for Needy Families and WorkFirst New Jersey grants. Furthermore, the County does not have a formalized process to ensure that payroll journal entries made to allocate grant costs are supported by detailed employee level documentation. The current procedure relies on summary journal entries without requiring the inclusion of supporting records to validate the allocation.
Effect
Although the total salaries charged to all of the grants under the jurisdiction of the Mercer County Workforce Development Board in total appear accurate, an improper allocation to the Temporary Assistance to Needy Families and WorkFirst New Jersey grants could contribute to noncompliance with allowable costs requirements.
Recommendation
The County should implement procedures to ensure they are in compliance with time and effort reporting requirements and can evidence the proper allocation of payroll charges amongst all of the grants.
Management’s Response
Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
Criteria
The County did not maintain adequate time and effort reporting documentation to validate the proper allocation of payroll charges to the Temporary Assistance for Needy Families and WorkFirst New Jersey grants. Additionally, it was noted that journal entries were made to allocate payroll costs to grants lacked sufficient detail to verify the accuracy of the amounts allocated to individual employees. Specifically, the journal entries did not include supporting documentation, such as employee payroll registers, time and effort certifications, or other records necessary to substantiate the allocation of payroll expenses to the respective grants. The total amount of payroll charged under the jurisdiction of the Mercer County Workforce Development Board for all grants however was in agreement with the total payroll charged.
Condition
The County maintains a cost allocation plan that includes a distribution of payroll from a cost pool that is determined by the estimated time spent working on specific grant related activities. The County could not corroborate the correct allocation of payroll was charged for certain employee's salaries that were charged to the Temporary Assistance for Needy Families and WorkFirst New Jersey grants.
Cause
The County did not maintain adequate documentation to support the proper percentage of salaries that were allocated to the Temporary Assistance for Needy Families and WorkFirst New Jersey grants. Furthermore, the County does not have a formalized process to ensure that payroll journal entries made to allocate grant costs are supported by detailed employee level documentation. The current procedure relies on summary journal entries without requiring the inclusion of supporting records to validate the allocation.
Effect
Although the total salaries charged to all of the grants under the jurisdiction of the Mercer County Workforce Development Board in total appear accurate, an improper allocation to the Temporary Assistance to Needy Families and WorkFirst New Jersey grants could contribute to noncompliance with allowable costs requirements.
Recommendation
The County should implement procedures to ensure they are in compliance with time and effort reporting requirements and can evidence the proper allocation of payroll charges amongst all of the grants.
Management’s Response
Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
Finding
The County charges rental costs for the Mercer County One Stop Career Center to several grants including the Temporary Assistance for Needy Families and WorkFirst New Jersey grants, but did not provide adequate documentation to support the percentage of rent attributable to grant activities. As a result, the accuracy and appropriateness of the rent allocation to the grant cannot be validated. Per federal grant management guidelines (e.g., 2 CFR Part 200, Uniform Guidance), costs charged to grants must be necessary, reasonable, and adequately documented. Allocations of shared costs, such as rent, must be based on a documented and justifiable methodology.
Recommendation
The County should develop and implement a robust methodology for allocating shared costs like rent and ensure it is documented and consistent with grant requirements. Additionally, the County should retain all supporting documentation to validate grant charges.
Finding
The County charges rental costs for the Mercer County One Stop Career Center to several grants including the Temporary Assistance for Needy Families and WorkFirst New Jersey grants, but did not provide adequate documentation to support the percentage of rent attributable to grant activities. As a result, the accuracy and appropriateness of the rent allocation to the grant cannot be validated. Per federal grant management guidelines (e.g., 2 CFR Part 200, Uniform Guidance), costs charged to grants must be necessary, reasonable, and adequately documented. Allocations of shared costs, such as rent, must be based on a documented and justifiable methodology.
Recommendation
The County should develop and implement a robust methodology for allocating shared costs like rent and ensure it is documented and consistent with grant requirements. Additionally, the County should retain all supporting documentation to validate grant charges.
Finding
The County charges rental costs for the Mercer County One Stop Career Center to several grants including the Temporary Assistance for Needy Families and WorkFirst New Jersey grants, but did not provide adequate documentation to support the percentage of rent attributable to grant activities. As a result, the accuracy and appropriateness of the rent allocation to the grant cannot be validated. Per federal grant management guidelines (e.g., 2 CFR Part 200, Uniform Guidance), costs charged to grants must be necessary, reasonable, and adequately documented. Allocations of shared costs, such as rent, must be based on a documented and justifiable methodology.
Recommendation
The County should develop and implement a robust methodology for allocating shared costs like rent and ensure it is documented and consistent with grant requirements. Additionally, the County should retain all supporting documentation to validate grant charges.
Finding
The County charges rental costs for the Mercer County One Stop Career Center to several grants including the Temporary Assistance for Needy Families and WorkFirst New Jersey grants, but did not provide adequate documentation to support the percentage of rent attributable to grant activities. As a result, the accuracy and appropriateness of the rent allocation to the grant cannot be validated. Per federal grant management guidelines (e.g., 2 CFR Part 200, Uniform Guidance), costs charged to grants must be necessary, reasonable, and adequately documented. Allocations of shared costs, such as rent, must be based on a documented and justifiable methodology.
Recommendation
The County should develop and implement a robust methodology for allocating shared costs like rent and ensure it is documented and consistent with grant requirements. Additionally, the County should retain all supporting documentation to validate grant charges.