EIN: 840691948
UEI: JJ6LY32X3FM5
Audited by: Eide Bailly LLP
Oversight agency: 14 [Department of Housing and Urban Development]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 29, 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 December 29, 2026 (116 days from today).
What is a management decision? →FAC accepted this audit on July 1, 2025 — management decision was due January 1, 2026.
FAC accepted this audit on July 11, 2024 — management decision was due January 11, 2025.
FAC accepted this audit on July 27, 2023 — management decision was due January 27, 2024.
FAC accepted this audit on August 23, 2022 — management decision was due February 23, 2023.
FAC accepted this audit on July 8, 2021 — management decision was due January 8, 2022.
Housing Catalyst?s control in place for review of the tenant?s calculated income and respective tenant rent was not operating effectively. In two of the 60 tenant files, the tenant?s income was calculated incorrectly, which resulted in the tenant?s payment portion to be calculated incorrectly. Cause: The housing representative did not properly calculate the tenant?s income, which resulted in overpayments of HAP. Effect: The error resulted in both tenants receiving additional rent assistance during 2020. Questioned Costs: $3,476 Context/Sampling: A non-statistical sample of 60 transactions were selected for testing, which accounted for $547,044 of $11,381,152 of total HAP paid. Repeat Finding from Prior Year: No Recommendation: We recommend that Housing Catalyst double check inputs while recalculating income during quality control reviews. View of Responsible Officials: Management agrees with the finding.
Show full finding ▾Hide full finding ▴2020-001 U. S. Department of Housing and Urban Development ? CFDA #14.871/14.879 Housing Voucher Cluster Applicable Federal Award Number and Year ? Section 8 Housing Choice Vouchers ? 2020 Eligibility Significant Deficiency in Internal Control over Compliance and Noncompliance Criteria: As required by HUD guidelines, Housing Catalyst is required to establish controls related to eligibility and calculate the tenant?s rent payment using documentation from third-party verification used to calculate payment of assistance. Condition: Housing Catalyst?s control in place for review of the tenant?s calculated income and respective tenant rent was not operating effectively. In two of the 60 tenant files, the tenant?s income was calculated incorrectly, which resulted in the tenant?s payment portion to be calculated incorrectly. Cause: The housing representative did not properly calculate the tenant?s income, which resulted in overpayments of HAP. Effect: The error resulted in both tenants receiving additional rent assistance during 2020. Questioned Costs: $3,476 Context/Sampling: A non-statistical sample of 60 transactions were selected for testing, which accounted for $547,044 of $11,381,152 of total HAP paid. Repeat Finding from Prior Year: No Recommendation: We recommend that Housing Catalyst double check inputs while recalculating income during quality control reviews. View of Responsible Officials: Management agrees with the finding.
Finding 2020-001 Finding Summary: Responsible Individuals: Corrective Action Plan: U. S. Department of Housing and Urban Development ? CFDA #14.871/14.879 Section 8 Housing Choice Vouchers Applicable Federal Award Number and Year ? Housing Choice Vouchers ? 2020 The results of the auditing procedures of Eide Bailly LLP disclosed instances of noncompliance and the internal control in place for review of the tenant?s calculated income and respective tenant rent was not operating effectively which resulted in the tenant?s payment portion to be calculated incorrectly. Michele Christensen, Chief Operating officer In late 2019, Housing Catalyst reorganized its structure and created several new positions in the department to increase internal controls. The reorganization of the Housing Choice Voucher department included reassigning duties of existing staff, adding one Voucher Coordinator, and adding a Manager level staff person to report to the Department Director. Due to Covid, that plan was not implemented in 2020 but has since been implemented and the additional staff were hired in early 2021. Increased level of control includes having two Coordinators complete each recertification. One coordinator completes the calculation portion, the second conducts a quality control review of the calculations prior to completion of the HUD 50058. A sample of all recertifications are then Quality Control checked by either the Manager or Director of the Department. Housing Catalyst has not received a significant deficiency in auditing on the Housing Choice Voucher program since 2010. The new increased level of control is expected to correct this deficiency. Anticipated Completion Date: Ongoing
FAC accepted this audit on September 8, 2020 — management decision was due March 8, 2021.
FAC accepted this audit on August 13, 2019 — management decision was due February 13, 2020.
FAC accepted this audit on July 30, 2018 — management decision was due January 30, 2019.
FAC accepted this audit on July 5, 2017 — management decision was due January 5, 2018.
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.
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