Finding Text
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.
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