EIN: 560529993
UEI: HKQKFYM28LH1
Data as of August 24, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 24, 2025. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by August 24, 2025 (365 days ago).
What is a management decision? →will monitor those procedures to ensure they are performed.
Show full finding ▾Hide full finding ▴will monitor those procedures to ensure they are performed.
Proposed Completion Date: Immediately
2023-002
FAC accepted this audit on April 7, 2024 — management decision was due October 7, 2024.
During internal controls testing for payroll, we noted that there are no formal policies in place for approval of payroll before it is submitted. Effect: Barium Springs Home for Children runs the risk of employees committing errors or potential fraud with payroll. Cause: Formal internal control procedures are not in place that would prevent or detect fraud. Recommendation: We encourage the Organization to formalize internal control procedures for the payroll approval process and to monitor those procedures. Views of responsible officials and planned corrective actions: Management of Barium Springs Home for Children agrees with this finding. Management of Barium Springs Home for Children will formalize internal control procedures related to approval of payroll prior to submission. Management will monitor those procedures to ensure they are performed.
Show full finding ▾Hide full finding ▴Criteria: Internal control procedures over payroll provide reasonable assurance regarding reduced opportunity for fraud or error in recording payroll. Condition: During internal controls testing for payroll, we noted that there are no formal policies in place for approval of payroll before it is submitted. Effect: Barium Springs Home for Children runs the risk of employees committing errors or potential fraud with payroll. Cause: Formal internal control procedures are not in place that would prevent or detect fraud. Recommendation: We encourage the Organization to formalize internal control procedures for the payroll approval process and to monitor those procedures. Views of responsible officials and planned corrective actions: Management of Barium Springs Home for Children agrees with this finding. Management of Barium Springs Home for Children will formalize internal control procedures related to approval of payroll prior to submission. Management will monitor those procedures to ensure they are performed.
Finding: 2023-001 Name of contact person: Celeste Dominguez, President and CEO Corrective Action: Management of Barium Springs Home for Children will establish formal internal controls procedures related to the approval of payroll prior to its submission. Management will monitor those procedures to ensure they are performed. Proposed Completion Date: Immediately.
Barium Springs Home for Children did not have written policies and procedures to comply with the Uniform Guidance standards and federal awards were received and expended during the year ended September 30, 2023. Effect: Barium Springs Home for Children could be noncompliant with Uniform Guidance policies. Cause: Employees were unaware of the Uniform Guidance policy requirements. Recommendation: We recommend that Barium Springs Home for Children implement written policies and procedures to ensure compliance with the Uniform Guidance. Views of responsible officials and planned corrective actions: Management of Barium Springs Home for Children agree with this finding. Management at Barium Springs Home for Children will formalize and implement written policies that comply with Uniform Guidance standards. -
Show full finding ▾Hide full finding ▴Criteria: When spending federal grant and loan award funds, non‐federal entities are required to adopt written Uniform Guidance policies that conform to applicable federal law and the Uniform Guidance (various sections of 2 C.F.R. 200). Condition: Barium Springs Home for Children did not have written policies and procedures to comply with the Uniform Guidance standards and federal awards were received and expended during the year ended September 30, 2023. Effect: Barium Springs Home for Children could be noncompliant with Uniform Guidance policies. Cause: Employees were unaware of the Uniform Guidance policy requirements. Recommendation: We recommend that Barium Springs Home for Children implement written policies and procedures to ensure compliance with the Uniform Guidance. Views of responsible officials and planned corrective actions: Management of Barium Springs Home for Children agree with this finding. Management at Barium Springs Home for Children will formalize and implement written policies that comply with Uniform Guidance standards. -
Finding: 2023-002 Name of contact person: Celeste Dominguez, President and CEO Corrective Action: Management of Barium Springs Home for Children will formalize and implement written policies that comply with Uniform Guidance standards. Proposed Completion Date: April 30, 2024
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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