EIN: 751370090
UEI: GSA_MIGRATION
Audited by: FMW, PC
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 22, 2021. 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 March 22, 2022 (1623 days ago).
What is a management decision? →Tenant file testing disclosed 2 out of 25 tenants have not provided verification of dependents. Criteria: Tenants are required to provide verification of dependents claimed. Effect of Condition: The tenant may owe HUD additional rents. Context: Not applicable. Cause of Condition: Management did not follow up with requirement to obtain verification of dependents claimed. Recommendation: Obtain proof of dependents, repayment agreement, or evict the tenant. Response: Management agrees and obtained proof of dependents on August 13, 2021.
Show full finding ▾Hide full finding ▴1. Finding No. 2021-1, Section 8 Housing Assistance Payments Program, CFDA No. 14.195 Corrective Action in Completed Statement of Condition: Tenant file testing disclosed 2 out of 25 tenants have not provided verification of dependents. Criteria: Tenants are required to provide verification of dependents claimed. Effect of Condition: The tenant may owe HUD additional rents. Context: Not applicable. Cause of Condition: Management did not follow up with requirement to obtain verification of dependents claimed. Recommendation: Obtain proof of dependents, repayment agreement, or evict the tenant. Response: Management agrees and obtained proof of dependents on August 13, 2021.
CORRECTIVE ACTION PLAN February 28, 2018 Union Acres Trust HUD Project No. 114-35651 J. Allen Management, Inc. respectfully submits the following corrective action plan for the year ended May 31, 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: May 31, 2021 The findings from the May 31, 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, Section 8 Housing Assistance Payments Program, CFDA No. 14.195 Statement of Condition: Tenant file testing disclosed 2 out of 25 tenants have not provided verification of dependents. Recommendation: Obtain proof of dependents, repayment agreement, or evict the tenant. Management Response: Management agrees and obtained proof of dependent son August 13, 2021.
FAC accepted this audit on September 8, 2020 — management decision was due March 8, 2021.
FAC accepted this audit on September 15, 2019 — management decision was due March 15, 2020.
The Project failed to make required payment from surplus cash on the Flexible Subsidy Note based on the requirements of the note documents. $ 48,721 Criteria: The owner must apply 15% of the owner?s portion of surplus cash to the note. Effect of Condition: The Project was not in compliance with the terms of the Flexible Subsidy Note dated May 24, 2011. Context Not Applicable. Cause of Condition: The Project?s Management Agent overlooked the payment. Recommendation: The delinquent payment should be made as soon as possible in order to comply with the note terms. Response: The Project management agrees with the finding and the delinquent surplus cash payment was made on July 5, 2019.
Show full finding ▾Hide full finding ▴B. Findings - Financial Statements Audit U.S. Department of Housing and Urban Development Questioned Cost 1. Finding No. 2019-1 Flexible Subsidy Note, CFDA No. 14.164 Corrective Action Completed Statement of Condition: The Project failed to make required payment from surplus cash on the Flexible Subsidy Note based on the requirements of the note documents. $ 48,721 Criteria: The owner must apply 15% of the owner?s portion of surplus cash to the note. Effect of Condition: The Project was not in compliance with the terms of the Flexible Subsidy Note dated May 24, 2011. Context Not Applicable. Cause of Condition: The Project?s Management Agent overlooked the payment. Recommendation: The delinquent payment should be made as soon as possible in order to comply with the note terms. Response: The Project management agrees with the finding and the delinquent surplus cash payment was made on July 5, 2019.
CORRECTIVE ACTION PLAN August 8, 2019 Union Acres Trust, HUD Project No. 114-35651 J. Allen Management, Inc. respectfully submits the following corrective action plan for the year ended May 31, 2019. Name and address of independent public accounting firm: FMW, PC, Certified Public Accountants, 1150 North Eleventh Street, Beaumont, Texas 77702-1207 Audit period: May 31, 2019 The findings from the May 31, 2019 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. Findings and Questioned Costs - Financial Statements Audit U.S. Department of Housing and Urban Development 1. Finding No. 2019-1, Flexible Subsidy Note, CFDA No. 14.164 Statement of Condition: The Project failed to make required payment from surplus cash on the Flexible Subsidy Note based on the requirements of the note documents. Recommendation: The delinquent payment should be made as soon as possible in order to comply with the note terms. Management Response: The Project management agrees with the finding and the delinquent surplus cash payment was made on July 5, 2019. Sincerely, Joshua W. Allen, Sr. Managing Agent
FAC accepted this audit on August 22, 2018 — management decision was due February 22, 2019.
FAC accepted this audit on September 12, 2017 — management decision was due March 12, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on September 15, 2016 — management decision was due March 15, 2017.
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