Finding Text
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.