Martha O'Bryan Center, Inc.

Item # 2021-001 Temporary Assistance for Needy Families CFDA No. 93.558 U.S. Department of Human Services Criteria In order to receive rent relief assistance under this program, an individual must meet certain eligibility requirements, including but not limited to living within certain zip codes. Condition and Context A recipient of rent relief was not eligible to receive assistance under this program. The recipient did not live within the approved zip codes, and was not enrolled in the Family Success Network that supports this program. Questioned Cost $508 Cause Administrative error. The recipient was eligible for a different program and received assistance through this program in error. Effect The Center was not in compliance with the eligibility requirements for this particular recipient of rent assistance. Recommendation We recommend the Center review disbursements under the program to ensure recipients are eligible for the assistance received. View of Responsible Officials and Planned Corrective Actions Management will ensure that disbursements are reviewed more carefully and qualify as eligible recipients for assistance.

Item # 2021-002 Temporary Assistance for Needy Families CFDA No. 93.558 U.S. Department of Human Services Criteria In order to receive assistance under this program, an individual must meet certain eligibility requirements, including but not limited to being the caregiver/guardian for a minor child who resides with the adult, and living within certain zip codes. The Center must obtain proper records in order to determine eligibility for the program. Condition and Context For 6 out of 14 program recipients, the Center was not able to provide support to prove the recipients were the caregiver or guardian of the minor child and the child resided with the caregiver or guardian. For 1 out of 14 program recipients, the Center was not able to provide support that the recipient lived within the approved zip codes. Questioned Cost None. Cause The above finding resulted primarily due to the Center not properly obtaining and/or retaining documentation records to support eligibility for the program. Effect The Center was not in compliance with maintaining documentation to support eligibility requirements for the program. Recommendation We recommend the Center obtain proper documentation to support eligibility requirements for recipients of the program and retain the documentation in accordance with their documentation retention policies and procedures. View of Responsible Officials and Planned Corrective Actions Management will put in to affect the appropriate requirements for program recipients and documentation will be maintained to support that.