EIN: 421201688
UEI: GSA_MIGRATION
Audited by: TDT CPAS AND ADVISORS, P.C.
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 23, 2020. 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 23, 2021 (1987 days ago).
What is a management decision? →The management company is currently charging the project $7 per unit per month for bookkeeping services, which amounted to $3,444 in fiscal year 2020. Criteria: The approved management certification dated May 3, 2012, from the U.S. Housing and Urban Development documents that the agent has agreed to provide bookkeeping without additional expense to the project. Cause: The auditor communicated the matter to the Organization. The Organization was aware of the matter from the prior year. Effect: The management company overbilled $3,444 in fiscal year 2020 per the most recent management certification. Recommendation: We recommend the management company obtain documentation from the U.S. Housing and Urban Development to support the bookkeeping fee charged. Finding 2020-001: Bookkeeping Fee Condition: The management company is currently charging the project $7 per unit per month for bookkeeping services, which amounted to $3,444 in fiscal year 2020. Criteria: The approved management certification dated May 3, 2012, from the U.S. Housing and Urban Development documents that the agent has agreed to provide bookkeeping without additional expense to the project. Cause: The auditor communicated the matter to the Organization. The Organization was aware of the matter from the prior year. Effect: The management company overbilled $3,444 in fiscal year 2020 per the most recent management certification. Recommendation: We recommend the management company obtain documentation from the U.S. Housing and Urban Development to support the bookkeeping fee charged. Response: Management has communicated finding with the U.S Housing and Urban Development and requested an updated management certification. No response has yet been issued by the U.S Housing and Urban Development on resolving this matter and management is currently awaiting further direction. Conclusion: Response accepted.
Show full finding ▾Hide full finding ▴Finding 2020-001: Bookkeeping Fee Condition: The management company is currently charging the project $7 per unit per month for bookkeeping services, which amounted to $3,444 in fiscal year 2020. Criteria: The approved management certification dated May 3, 2012, from the U.S. Housing and Urban Development documents that the agent has agreed to provide bookkeeping without additional expense to the project. Cause: The auditor communicated the matter to the Organization. The Organization was aware of the matter from the prior year. Effect: The management company overbilled $3,444 in fiscal year 2020 per the most recent management certification. Recommendation: We recommend the management company obtain documentation from the U.S. Housing and Urban Development to support the bookkeeping fee charged. Finding 2020-001: Bookkeeping Fee Condition: The management company is currently charging the project $7 per unit per month for bookkeeping services, which amounted to $3,444 in fiscal year 2020. Criteria: The approved management certification dated May 3, 2012, from the U.S. Housing and Urban Development documents that the agent has agreed to provide bookkeeping without additional expense to the project. Cause: The auditor communicated the matter to the Organization. The Organization was aware of the matter from the prior year. Effect: The management company overbilled $3,444 in fiscal year 2020 per the most recent management certification. Recommendation: We recommend the management company obtain documentation from the U.S. Housing and Urban Development to support the bookkeeping fee charged. Response: Management has communicated finding with the U.S Housing and Urban Development and requested an updated management certification. No response has yet been issued by the U.S Housing and Urban Development on resolving this matter and management is currently awaiting further direction. Conclusion: Response accepted.
Corrective Action Plan September 23, 2020 U.S. Department of Housing and Urban Development Calu, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2020 Name and address of independent public accounting firm: TDT CPAs and Advisors, P.C. 1700 42nd Street NE Cedar Rapids, Iowa 52402 Audit period: July 1, 2019 ? June 30, 2020 The finding from the June 30, 2020 schedule of findings and questioned costs are discussed below. The finding is numbered consistently with the number assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS FINANCIAL STATEMENT AUDIT NONE FINDINGS - FEDERAL AWARD PROGRAMS AUDIT DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2020-001: Section 202 Direct Loan, CFDA No. 14.157 Recommendation: We recommend the management company obtain documentation from the U.S. Housing and Urban Development to support the bookkeeping fee charged. Response: Management has communicated finding with the U.S Housing and Urban Development and requested an updated management certification. No response has yet been issued by the U.S Housing and Urban Development on resolving this matter and management is currently awaiting further direction. If the Department of Housing and Urban Development has questions regarding this plan, please call John Peterson at (563) 436-6160. Sincerely, Calu, Inc.
2019-001
FAC accepted this audit on October 15, 2019 — management decision was due April 15, 2020.
The management company is currently charging the project $7 per unit per month for bookkeeping services, which amounted to $3,444 in fiscal year 2019. Criteria: The approved management certification dated May 3, 2012, from the U.S. Housing and Urban Development documents that the agent has agreed to provide bookkeeping without additional expense to the project. Cause: The auditor communicated the matter to the Organization. The Organization was aware of the matter from the prior year. Effect: The management company overbilled $3,444 in fiscal year 2019 per the most recent management certification. Recommendation: We recommend the management company obtain documentation from the U.S. Housing and Urban Development to support the bookkeeping fee charged. Response: Management has communicated finding with the U.S Housing and Urban Development and requested an updated management certification. No response has yet been issued by the U.S Housing and Urban Development on resolving this matter and management is currently awaiting further direction. Conclusion: Response accepted.
Show full finding ▾Hide full finding ▴Condition: The management company is currently charging the project $7 per unit per month for bookkeeping services, which amounted to $3,444 in fiscal year 2019. Criteria: The approved management certification dated May 3, 2012, from the U.S. Housing and Urban Development documents that the agent has agreed to provide bookkeeping without additional expense to the project. Cause: The auditor communicated the matter to the Organization. The Organization was aware of the matter from the prior year. Effect: The management company overbilled $3,444 in fiscal year 2019 per the most recent management certification. Recommendation: We recommend the management company obtain documentation from the U.S. Housing and Urban Development to support the bookkeeping fee charged. Response: Management has communicated finding with the U.S Housing and Urban Development and requested an updated management certification. No response has yet been issued by the U.S Housing and Urban Development on resolving this matter and management is currently awaiting further direction. Conclusion: Response accepted.
Calu, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2019. Name and address of independent public accounting firm: TDT CPAs and Advisors, P.C. 1700 42nd Street NE Cedar Rapids, Iowa 52402 Audit period for the year ended June 30, 2019. Finding 2019-001 Recommendation: We recommend the management company obtain documentation from the U.S. Housing and Urban Development to support the bookkeeping fee charged. Response: Management has communicated finding with the U.S Housing and Urban Development and requested an updated management certification. No response has yet been issued by the U.S Housing and Urban Development on resolving this matter and management is currently awaiting further direction. Anticipated Completion Date: June 30, 2020 If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call John Petersen at 563-436-6160. Sincerely, Calu, Inc
2018-001
FAC accepted this audit on September 26, 2018 — management decision was due March 26, 2019.
GSA_MIGRATION
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GSA_MIGRATION
2017-002
FAC accepted this audit on March 18, 2018 — management decision was due September 18, 2018.
GSA_MIGRATION
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GSA_MIGRATION
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on September 28, 2016 — management decision was due March 28, 2017.
GSA_MIGRATION
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GSA_MIGRATION
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