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2022-004 IMPACT AID GRANT - IMPACT AID DOCUMENTATION ? ALN 84.041 ? MATERIAL WEAKNESS AND MATERIAL NON-COMPLIANCE FINDING TYPE: Material Weakness ? Material Noncompliance Finding 2022-004 Federal Program: Impact Aid ALN: 84.041 Federal Award Number(s) and Year(s): S041B226254, 2022 Federal Agency: U.S. Department of Education Questioned Cost: $0 Condition Oberon Public School District does not have adequate support documentation for the Impact Aid Grant. Oberon Public School District was unable to substantiate amounts claimed on the 2022 application submitted for the Impact Aid Grant. Unsubstantiated items include children with disabilities who reside on eligible Indian lands and children who reside on eligible Indian lands. Effect Oberon Public School District may have improperly reported application information, which may have resulted in receiving additional Impact Aid Grant money. Cause Oberon Public School District does not have adequate policies and procedures to assign oversight and records retention for the Impact Aid Grant. Criteria ?Standards for Internal Control in the Federal Government? (Green Book) requires management to document in policies for each unit its responsibility for an operational process?s objectives and related risks, and control activity design, implementation, and operating effectiveness. Each unit, with guidance from management, determines the policies necessary to operate the process based on the objectives and related risks for the operational process. Each unit also documents policies in the appropriate level of detail to allow management to effectively monitor the control activity. Part 4 of the 2022 OMB Compliance Supplement, in the reporting section, requires auditors to test the membership data used to support the application. Questioned Costs None. Prior Recommendation Yes. OBERON PUBLIC SCHOOL DISTRICT NO. 16 Schedule of Audit Findings and Questioned Costs ? Continued 46 Recommendation We recommend Oberon Public School District acquire and maintain the proper supporting documentation surrounding the Impact Aid Grant. Oberon Public School District?s Response See Corrective Action Plan.