EIN: 746001790
UEI: JNBHQT77K2D3
Audited by: CHARLES E. REED & ASSOCIATES, P.C.
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 23, 2026. 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 January 23, 2027 (144 days from today).
What is a management decision? →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.
Show full finding ▾Hide full finding ▴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.
The Commissioner’s of the County of Newton, Texas has reviewed the finding indicated as 2024-001 and agree with the finding. The Commissioner’s have adopted controls, and employed external accounting support, to ensure that the County will comply in all material respects with its reporting requirements as per the Uniform Guidance 2 CFR 200. Anticipated Completion Date: September 30, 2026. Responsible Parties: Sherry Moore, County Auditor and Commissioners
2023-001
FAC accepted this audit on March 31, 2026 — management decision was due October 1, 2026.
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.
Show full finding ▾Hide full finding ▴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.
The Commissioner’s of the County of Newton, Texas has reviewed the finding indicated as 2023-001 and agree with the finding. The Commissioner’s have adopted controls, and employed external accounting support, to ensure that the County will comply in all material respects with its reporting requirements as per the Uniform Guidance 2 CFR 200. Anticipated Completion Date: September 30, 2026. Responsible Parties: Sherry Moore, County Auditor and Commissioners
2022-003
FAC accepted this audit on October 23, 2025 — management decision was due April 23, 2026.
It appears The County of Newton, Texas does not reconcile grant expenditures and seek management review and approval prior to requesting reimbursement for grant expenditures prior to submitting requests for reimbursement. Cause:, It appears the County of Newton, Texas management and staff relies heavily on outside resources to provide the necessary monitoring of grant activities and expenditures including compliance matters. In addition, it appears the County of Newton, Texas management and staff relies on outside resources to reconcile and prepare grant expenditure reimbursement requests for reimbursement. Effect: The overreliance and the absence of reconciliation of grant expenditures prior to requests for reimbursement coupled with an understanding of required compliance attributes associated with each individual grant may lead to incomplete and inaccurate requests for reimbursement of grant expenditures. Recommendation: The County of Newton, Texas's Commissioner's should adopt, and management should implement internal controls to ensure proper reconciliations be performed and management approval prior to requesting reimbursement for grant expenditures. In addition, the County of Newton, Texas’s Commissioners should provide resources and support for the continued education and training of both management and staff regarding compliance attributes associated with requirements as per the Uniform Guidance 2 CFR 200.
Show full finding ▾Hide full finding ▴Criteria: OMB's Uniform Guidance 2 CFR 200.512 requires timely reconciliation and approval of grant expenditures prior to requesting reimbursement of grant expenditures from federal agencies. Condition: It appears The County of Newton, Texas does not reconcile grant expenditures and seek management review and approval prior to requesting reimbursement for grant expenditures prior to submitting requests for reimbursement. Cause:, It appears the County of Newton, Texas management and staff relies heavily on outside resources to provide the necessary monitoring of grant activities and expenditures including compliance matters. In addition, it appears the County of Newton, Texas management and staff relies on outside resources to reconcile and prepare grant expenditure reimbursement requests for reimbursement. Effect: The overreliance and the absence of reconciliation of grant expenditures prior to requests for reimbursement coupled with an understanding of required compliance attributes associated with each individual grant may lead to incomplete and inaccurate requests for reimbursement of grant expenditures. Recommendation: The County of Newton, Texas's Commissioner's should adopt, and management should implement internal controls to ensure proper reconciliations be performed and management approval prior to requesting reimbursement for grant expenditures. In addition, the County of Newton, Texas’s Commissioners should provide resources and support for the continued education and training of both management and staff regarding compliance attributes associated with requirements as per the Uniform Guidance 2 CFR 200.
The County will implement procedures and coordinate with outside grant management sources to ensure all grant documentation is received, approved, and reconciled to the general ledger prior to submitting requests for reimbursement. The Commissioners will ensure adequate training is provided. Anticipated Completion Date: Full implementation should be accomplished by fiscal year 2026. Responsible Parties: Sherry Moore, County Auditor and Commissioners
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 Treasurer 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.
Show full finding ▾Hide full finding ▴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 Treasurer 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.
The Commissioner’s of the County of Newton, Texas has reviewed the finding indicated as 2022-003 and agree with the finding. The Commissioner’s have adopted controls, and employed external accounting support, to insure that the County will comply in all material respects with its reporting requirements as per the Uniform Guidance 2 CFR 200. Anticipated Completion Date: September 30, 2025 Responsible Parties: Sherry Moore, County Auditor and Commissioners
2021-001
FAC accepted this audit on August 27, 2023 — management decision was due February 27, 2024.
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 Treasurer 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.
Show full finding ▾Hide full finding ▴2021-01 Internal Control ? Control Activities - ReportingCriteria: 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 Treasurer 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.
2021-01 Internal Control ? Control Activities - ReportingCorrective Action Plan:The Commissioner?s of the County of Newton, Texas has reviewed the finding indicated as 2021-001 and agree with the finding. The Commissioner?s have adopted controls, and employed external accounting support, to insure that the County will comply in all material respects with its reporting requirements as per the Uniform Guidance 2 CFR 200..Anticipated Completion Date:December 31, 2023Responsible Parties:Ronald J. Cochran, County Judge, Sherry Moore, County Auditor and Barbara Schley, CPA, the County?s external accounting support person.
FAC accepted this audit on November 3, 2021 — management decision was due May 3, 2022.
FAC accepted this audit on December 3, 2020 — management decision was due June 3, 2021.
FAC accepted this audit on September 26, 2019 — management decision was due March 26, 2020.
FAC accepted this audit on September 20, 2018 — management decision was due March 20, 2019.
FAC accepted this audit on November 20, 2017 — management decision was due May 20, 2018.
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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