Labor Organization Audit Services

    JGV CPA Firm PLLC performs financial statement audits for labor organizations in the Houston metro and across South Texas, in accordance with professional standards and, where applicable, Department of Labor reporting requirements.

    (281) 937-8551

    Who This Is For

    Organizations We Serve

    • Local unions and international union affiliates
    • Labor councils
    • Joint apprenticeship and training committees (JATCs)

    What You Receive

    Deliverables

    • An independent auditor's report on the organization's financial statements
    • Internal control recommendations
    • Board or trustee presentation of findings
    • Support for Department of Labor Form LM-2, LM-3, and LM-4 reporting

    Why Work With JGV CPA Firm PLLC

    Why JGV CPA Firm

    Engagements led by Jason G. Valenzuela, CPA, Managing Member.
    We coordinate with your officers, trustees, and administrators.
    A structured four-phase process aligned to your reporting deadlines.
    Secure client portal for document exchange.

    Our Process

    A Structured Four-Phase Engagement

    Illustrative timeline only. Actual timing depends on scope, records readiness, and reporting deadlines.

    Phase 01

    Planning & Risk Assessment

    We learn about your organization, review internal controls, identify risks, and design an audit plan tailored to your operations and reporting requirements.

    Phase 02

    Interim Fieldwork & Testing

    We test the operating effectiveness of key controls and sample transactions to identify issues early, before year-end.

    Phase 03

    Final Fieldwork

    We perform substantive testing of balances, revenues, expenditures, and compliance schedules to support the auditor's opinion.

    Phase 04

    Reporting & Governance Delivery

    We issue the auditor's report and, where required, reports on internal control and compliance, and communicate with those charged with governance.

    What We'll Need From You

    Documents to Prepare

    Prior-year audited or reviewed financial statements
    Trial balance and general ledger
    Grant or award agreements and expenditure detail
    Board or council meeting minutes
    Budgets and internal control documentation
    Access to key personnel for walkthroughs

    Credentials

    Licensed Texas CPA Firm

    • Licensed by the Texas State Board of Public Accountancy.
    • Led by Jason G. Valenzuela, CPA, Managing Member.
    • Offices: Houston, TX.
    • Member of the AICPA, the Texas Society of CPAs (TSCPA), and the AICPA Governmental Audit Quality Center (GAQC).

    Service Area

    Texas Gulf Coast & South Texas

    Serving clients primarily across the Texas Gulf Coast and South Texas, with national reach through secure virtual and remote engagements.

    For audit clients, some non-audit services may be limited or unavailable to maintain independence under professional standards.

    Frequently Asked Questions

    Questions We Hear Often

    It depends on your constitution, bylaws, board requirements, and any applicable Department of Labor filing obligations. Many union constitutions or boards require an independent annual audit. We can help you understand what applies to your organization.

    Schedule a Consultation

    Tell us about your organization and reporting needs. We'll respond by email or phone.

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    Or call us at (281) 937-8551.

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