EIN: 201381708
UEI: G813CPGNUCW8
Audited by: Tidwell Group, LLC
Oversight agency: 14 [Department of Housing and Urban Development]
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 March 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 September 23, 2026 (25 days from today).
What is a management decision? →FAC accepted this audit on August 22, 2024 — management decision was due February 22, 2025.
FAC accepted this audit on November 8, 2023 — management decision was due May 8, 2024.
The Data Collection Form for the year ended June 30, 2022 was not filed electronically with the Federal Audit Clearinghouse within nine months of the fiscal year end of the Corporation. Questioned Cost: None. Cause: Administrative oversight led to the Data Collection Form for the year ended June 30, 2022 not being submitted to the Federal Audit Clearinghouse within nine months of the fiscal year end of the Corporation. Effect: Management is not in compliance with the requirement to timely submit the Data Collection Form with the Federal Audit Clearinghouse. Recommendation: Management should institute procedures to ensure that the Data Collection Form is electronically filed with the Federal Audit Clearinghouse within nine months of year end. View of Responsible Officials: Management will implement procedures to ensure that the form is timely submitted in the future.
Show full finding ▾Hide full finding ▴Finding No. 2023-001: Controls over timely filing with the Federal Audit Clearinghouse Criteria: The Federal Audit Clearinghouse requires that the Data Collection Form be submitted within nine months of year end. Condition: The Data Collection Form for the year ended June 30, 2022 was not filed electronically with the Federal Audit Clearinghouse within nine months of the fiscal year end of the Corporation. Questioned Cost: None. Cause: Administrative oversight led to the Data Collection Form for the year ended June 30, 2022 not being submitted to the Federal Audit Clearinghouse within nine months of the fiscal year end of the Corporation. Effect: Management is not in compliance with the requirement to timely submit the Data Collection Form with the Federal Audit Clearinghouse. Recommendation: Management should institute procedures to ensure that the Data Collection Form is electronically filed with the Federal Audit Clearinghouse within nine months of year end. View of Responsible Officials: Management will implement procedures to ensure that the form is timely submitted in the future.
Villa De Lucas, Inc. HUD Project No.: 114-HD028 CORRECTIVE ACTION PLAN June 30, 2023 Finding Reference Number: 2023-001 View of Responsible Officials and Corrective Actions: Management agrees with the finding and will implement procedures to ensure that the Data Collection Form is timely submitted in the future. The Data Collection Form for the year ended June 30, 2022 was filed on or before the date the audited financial statements for the year ended June 30, 2023 were available to be issued and thus the finding is considered cleared. Contact Person Responsible: Josh Allen, President Completion Date: See UG-IC-4.
FAC accepted this audit on September 4, 2023 — management decision was due March 4, 2024.
FAC accepted this audit on October 19, 2021 — management decision was due April 19, 2022.
Out of 4 tenants tested, 1 tenant did not have the proper verification of income on the HUD-50059. Criteria: The Project is responsible for the annual reexamination of incomes of households occupying assisted units, including verifying family income through third parties, and making appropriate adjustments to the tenant payment and the rental assistance payment. Effect of Condition: Tenant applying for assistance may not have been paying the proper amount each month. Context: Not applicable. Cause of Condition: Manager did not obtain the third-party verification of income when preparing the HUD-50059. Recommendation: The Project should obtain the third-party verification of income and make any appropriate corrections to the HUD-50059 to reflect the correct amount of income and proper total tenant payment. Response: The Project management agreed and the third-party verification of income was obtained in order to correct the HUD-50059 on September 29, 2021.
Show full finding ▾Hide full finding ▴1. Finding No. 2021-1, Supportive Housing for Persons with Disabilities, CFDA No. 14.181 Corrective Action Completed Statement of Condition: Out of 4 tenants tested, 1 tenant did not have the proper verification of income on the HUD-50059. Criteria: The Project is responsible for the annual reexamination of incomes of households occupying assisted units, including verifying family income through third parties, and making appropriate adjustments to the tenant payment and the rental assistance payment. Effect of Condition: Tenant applying for assistance may not have been paying the proper amount each month. Context: Not applicable. Cause of Condition: Manager did not obtain the third-party verification of income when preparing the HUD-50059. Recommendation: The Project should obtain the third-party verification of income and make any appropriate corrections to the HUD-50059 to reflect the correct amount of income and proper total tenant payment. Response: The Project management agreed and the third-party verification of income was obtained in order to correct the HUD-50059 on September 29, 2021.
CORRECTIVE ACTION PLAN September 30, 2021 Villa De Lucas, Inc. HUD Project No. 114-HD028 J. Allen Management, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2021. Name and address of independent public accounting firm: FMW, P.C., Certified Public Accountants, 1150 North Eleventh Street, Beaumont, Texas 77702-1207 Audit period: June 30, 2021 The findings from the June 30, 2021 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers in the schedule. Schedule A of the schedule, Summary of Audit Results, does not include findings and is not addressed. Findings and Questioned Costs - Major Federal Award Programs Audit U.S. Department of Housing and Urban Development 1. Finding No. 2021-1, Supportive Housing for Persons with Disabilities, CFDA No. 14.181 Statement of Condition: Out of 4 tenants tested, 1 tenant did not have the proper verification of income on the HUD-50059. Recommendation: The Project should obtain third party verification of income when preparing the annual recertification on the HUD-50059. Management Response: The Project management agreed and the third party verification of income was obtained and the HUD-50059 was corrected on September 29, 2021.
FAC accepted this audit on October 5, 2020 — management decision was due April 5, 2021.
FAC accepted this audit on September 29, 2019 — management decision was due March 29, 2020.
FAC accepted this audit on September 16, 2018 — management decision was due March 16, 2019.
FAC accepted this audit on October 2, 2017 — management decision was due April 2, 2018.
FAC accepted this audit on September 28, 2016 — management decision was due March 28, 2017.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
Show full finding ▾Hide full finding ▴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.
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.
