EIN: 756001011
UEI: D1JFF95SF4A3
Audited by: TODD, HAMAKER & JOHNSON, LLP
Oversight agency: 21 [Department of the Treasury]
View federal awards & risk assessment →
Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 30, 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 December 30, 2025 (245 days ago).
What is a management decision? →FAC accepted this audit on August 13, 2024 — management decision was due February 13, 2025.
FAC accepted this audit on July 24, 2023 — management decision was due January 24, 2024.
FAC accepted this audit on July 11, 2022 — management decision was due January 11, 2023.
FAC accepted this audit on June 29, 2021 — management decision was due December 29, 2021.
FAC accepted this audit on July 29, 2020 — management decision was due January 29, 2021.
2019-001 Significant Deficiency in Internal Control over Compliance ? Cash Management CFDA 10.665 ? Schools and Roads - Grants to States Federal Agency: U.S. Department of Agriculture Award Number: N/A Award Period: October 1, 2008 to September 30, 2021 Funding Type: Indirect ? Passed Through Texas Comptroller of Public Accounts Compliance Requirement: C. Cash Management Condition. During the fiscal year, the period of time that elapsed between the date of receipt of certain federal funds and the date of the related disbursements of Title I pass-through funds to local school districts exceeded a reasonable period of time. Criteria or Specific Requirements. Cash management requirements under the Uniform Guidance 2 CFR ? 200.305 provides guidance for cash disbursements as follows: ??payments methods must minimize the time elapsing between the transfer of funds from the United States Treasury or the pass-through entity and the disbursement by the non-Federal entity?.? Financial management standards under the Uniform Guidance 2 CFR ? 200.302(b)(6) requires ?[w]ritten procedures to implement the requirements of ? 200.305 Payment.? Questioned Costs. None. Context. Audit procedures identified that $159,869 of the local school districts? portion of Title I funds received by the County on April 26, 2019 were not disbursed to the schools until June 10, 2019. The time elapsed from receipt to disbursement amounted to 30 business days. Recommendation. The County should review/revise relevant policies and procedures to ensure that grant funds received are disbursed in such a way so as to minimize the elapsed time between receipt and disbursement of the grant funds. Views of Responsible Officials and Corrective Action. See Management?s Responses to Findings and Corrective Action Plan on page 128.
Show full finding ▾Hide full finding ▴2019-001 Significant Deficiency in Internal Control over Compliance ? Cash Management CFDA 10.665 ? Schools and Roads - Grants to States Federal Agency: U.S. Department of Agriculture Award Number: N/A Award Period: October 1, 2008 to September 30, 2021 Funding Type: Indirect ? Passed Through Texas Comptroller of Public Accounts Compliance Requirement: C. Cash Management Condition. During the fiscal year, the period of time that elapsed between the date of receipt of certain federal funds and the date of the related disbursements of Title I pass-through funds to local school districts exceeded a reasonable period of time. Criteria or Specific Requirements. Cash management requirements under the Uniform Guidance 2 CFR ? 200.305 provides guidance for cash disbursements as follows: ??payments methods must minimize the time elapsing between the transfer of funds from the United States Treasury or the pass-through entity and the disbursement by the non-Federal entity?.? Financial management standards under the Uniform Guidance 2 CFR ? 200.302(b)(6) requires ?[w]ritten procedures to implement the requirements of ? 200.305 Payment.? Questioned Costs. None. Context. Audit procedures identified that $159,869 of the local school districts? portion of Title I funds received by the County on April 26, 2019 were not disbursed to the schools until June 10, 2019. The time elapsed from receipt to disbursement amounted to 30 business days. Recommendation. The County should review/revise relevant policies and procedures to ensure that grant funds received are disbursed in such a way so as to minimize the elapsed time between receipt and disbursement of the grant funds. Views of Responsible Officials and Corrective Action. See Management?s Responses to Findings and Corrective Action Plan on page 128.
Management?s Response to Audit Findings Dated July 20, 2020 Houston County, Texas submits the following response to the Schedule of Findings and Questioned Costs for the fiscal year ended September 30, 2019. 2019-001 Cash Management Response and Planned Corrective Action ? In January 2019, the new County Treasurer came into office and began to take over the bank reconciliations previously performed by the Auditor?s office, a statutory responsibility of the Treasurer?s office. Unfortunately, the new Treasurer was not fully made aware of the requirements of the Title I Federal Timber and Mineral grant funds concerning the minimized time lapse between receipt and forwarding of funds to the pass-through entities. The funds were received at the end of April and through a review of the receipts, the Auditor requested the payment to the entities at the next Commissioners Court meeting held June 10, 2019. On July 21, 2020, a meeting was held with the Treasurer, Auditor and their staff to review the procedures associated with this grant to ensure proper receipting, notification and payment. All were made aware upon receipt by the Treasurer?s office, request for payment and disbursement must be made within 5 business days, not to wait for Commissioners Court approval. Anticipated Implementation Date: July 21, 2020 Official Responsible for Corrective Action: County Treasurer and County Auditor Respectfully, Melissa Jeter Melissa Jeter Houston County Auditor
FAC accepted this audit on June 28, 2018 — management decision was due December 28, 2018.
FAC accepted this audit on June 29, 2017 — management decision was due December 29, 2017.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
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.
Browse other Single Audit organizations in Texas →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
