FAC Explorer

Audit 407779

FY End
2024-12-31
Total Expended
$10.25M
Findings
11
Programs
5
Organization: COUNTY OF NEWTON (TX)
Year: 2024 Accepted: 2026-07-23
Auditor: CHARLES E REED & ASSOCIATES PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1224530 2024-001 Material Weakness Yes L
1224531 2024-001 Material Weakness Yes L
1224532 2024-001 Material Weakness Yes L
1224533 2024-001 Material Weakness Yes L
1224534 2024-001 Material Weakness Yes L
1224535 2024-001 Material Weakness Yes L
1224536 2024-001 Material Weakness Yes L
1224537 2024-001 Material Weakness Yes L
1224538 2024-001 Material Weakness Yes L
1224539 2024-001 Material Weakness Yes L
1224540 2024-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $629,311 Yes 1
14.228 COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII $286,528 Yes 1
21.032 LOCAL ASSISTANCE AND TRIBAL CONSISTENCY FUND $50,000 Yes 1
16.588 VIOLENCE AGAINST WOMEN FORMULA GRANTS $4,167 Yes 1
97.039 HAZARD MITIGATION GRANT $1,153 Yes 1

Contacts

Name Title Type
JNBHQT77K2D3 Sherry Moore Auditee
4093795755 Charles G. Reed Auditor
No contacts on file

Notes to SEFA

THE ACCOMPANYING SCHEDULE OF EXPENDITURES OF FEDERAL AND STATE FINANCIAL AWARDS PRESENTS THE ACTIVITY OF ALL FEDERAL AND STATE FINANCIAL ASSISTANCE PROGRAMS OF NEWTON COUNTY, TEXAS. ALL FEDERAL AWARDS RECEIVED DIRECTLY FROM FEDERAL AGENCIES AND STATE AND FEDERAL AWARDS PASSED THROUGH STATE AGENCIES ARE INCLUDED ON THE SCHEDULE.
THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS INLCUDES THE GRANT ACTIVITIES OF NEWTON COUNTY, TEXAS ON THE ACCRUAL BASIS OF ACCOUNTING. THE INFORMATION IN THIS SCHEDULE IS PRESENTED IN ACCORDANCE WITH REQUIREMENTS OF TITLE 2 U.S. CODE OF REGULATIONS PART 200, UNIFORM ADMINISTRATIVE REQUIREMENTS, COST PRINCIPES, AND AUDIT REQUIREMENTS FOR FEDERAL AWARDS (UNIFORM GUIDANCE) AND TEXAS UNIFORM GRANT MANAGEMENT STANDARDS. BECAUSE THE SCHEDULE PRESENTS ONLY A SELECTED PORTION OF THE OPERATIONS OF NEWTON COUNTY, TEXAS, IT IS NOT INTENDED TO AND DOES NOT PRESENT THE FINANCIAL POSITION, CHANGES IN NET POSITION, OR CASH FLOWS OF NEWTON COUNTY, TEXAS.
THE COUNTY OF NEWTON, TEXAS DOES NOT HAVE ANY SUBRECIPIENTS.

Finding Details

Finding 2024-001
Criteria: OMB's Uniform Guidance 2 CFR 200.512 requires a Data Collection form to be filed the earlier of 30 days after receipt of the Single Audit Report of nine months after year-end for those entities expending more than $750,000 of federal funds. Condition: The County of Newton, Texas did not file the required Data Collection form within the required time period. Cause: Due to a change in staffing of management level positions, including the County Auditor and County Judge, the County of Newton, Texas was unable to compile its internal reports and prepare its financial statements in a timely manner for audit. Due to the timing of the preparation of the financial statements, the County of Newton, Texas was unable to submit the Data Collection form timely and was not in compliance with reporting requirements. Effect: The noncompliance with compliance attributes required under the Uniform Guidance 2 CFR 200 may affect the County of Newton, Texas's current grant contracts and the opportunity to qualify for future grants. Recommendation: The County of Newton, Texas's Commissioner's should adopt and management should implement internal controls over oversight, monitoring and reporting to ensure compliance requirements as per the Uniform Guidance 2 CFR 200.