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Texas · Local government · $2M-$10M in federal spending

COUNTY OF NEWTON

NEWTON, TX

The FY2025 single audit reports no findings. Audits on file for FY2023–FY2025: FY2023, FY2024, FY2025.

Score: 0 of 100 (FY2025 audit)

The sum of eight parts, each read from the audit. How the score works.

PartRulePointsMax
Material weaknesses8 points each024
Significant deficiencies3 points each09
Repeat findings5 points each015
Longest repeat chain2 years 3, 3 years 6, 4 years 9, 5+ years 12012
Modified major-program opinionsqualified 8 each; any adverse or disclaimer 15015
Questioned costsknown amount of $25,000 or more, by share and dollars015
Going concernauditor included a going-concern paragraph05
Prior-year latenessprior-year audit late or not filed, scored only with a finding05
Score0100

Federal funding, FY2025

$4,551,339 in federal awards spent, across 3 programs. Largest funding agencies:

AgencySpent
Department of Housing and Urban Development$4,060,868
Department of Homeland Security$490,471

FY2025 audit

FAC record
2025-12-GSAFAC-0000431556
Fiscal year end
December 31, 2025
Accepted by FAC
September 30, 2026
Federal spending
$4,551,339 · 3 programs
Major programs
1
Score
0 of 100

No findings reported.

FY2024 audit

FAC record
2024-12-GSAFAC-0000424650
Fiscal year end
December 31, 2024
Accepted by FAC
July 23, 2026; submitted 296 days after its due date (September 30, 2025)
Federal spending
$10,252,098 · 5 programs
Major programs
1
Score
22 of 100

Finding 2024-001

significant deficiencyrepeat finding

Program
COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII (14.228); CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS (21.027); HAZARD MITIGATION GRANT (97.039); LOCAL ASSISTANCE AND TRIBAL CONSISTENCY FUND (21.032); VIOLENCE AGAINST WOMEN FORMULA GRANTS (16.588)
Compliance requirement
Reporting
Repeat
Chain of 4 audit years; prior finding 2023-001
FAC record
FY2024 audit on fac.gov
Finding text from the filing

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.

FY2023 audit

FAC record
2023-12-GSAFAC-0000412654
Fiscal year end
December 31, 2023
Accepted by FAC
March 31, 2026; submitted 547 days after its due date (September 30, 2024)
Federal spending
$5,909,459 · 5 programs
Major programs
1
Score
19 of 100

Finding 2023-001

significant deficiencyrepeat finding

Program
COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII (14.228); CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS (21.027); LOCAL ASSISTANCE AND TRIBAL CONSISTENCY FUND (21.032); SPECIAL PROGRAMS FOR THE AGING, TITLE VI, PART A, GRANTS TO INDIAN TRIBES, PART B, GRANTS TO NATIVE HAWAIIANS (93.047); VIOLENCE AGAINST WOMEN FORMULA GRANTS (16.588)
Compliance requirement
Reporting
Repeat
Chain of 3 audit years; prior finding 2022-003
FAC record
FY2023 audit on fac.gov
Finding text from the filing

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.