EIN: 611438878
UEI: NL5QRL3P9MM6
Data as of August 24, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on October 26, 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 April 26, 2022 (1581 days ago).
What is a management decision? →Certain tenant rent calculated on the Form 50059 and reported to HUD is inaccurate due to tenant files not being maintained in accordance with HUD guidelines. Cause of Condition: The Project?s internal controls to ensure tenant files are complete and that the calculation of tenant rent is accurate, and that the required documentation for tenant eligibility screening is maintained were not effective. Effect of Condition: Of the two (out of eight) tenant files sampled for the Project, we noted discrepancies in one tenant file between the information reported on the Form 50059 and the information in the file. These discrepancies included differences in wages and checking account assets. This resulted in the tenant overpaying their share of the monthly rent by $4 per month. Recommendation: The design of the current controls should be reviewed to ensure tenant files are accurate and complete. The information in the files should support the data used in preparing the Form 50059 and calculating the corresponding tenant?s share of the rent. In addition, management should review all files and report any discrepancies to HUD in a timely manner. Views of Responsible Officials: Management agrees with the findings and will implement procedures to ensure tenants files are maintained in accordance with HUD guidelines.
Show full finding ▾Hide full finding ▴Finding 2021-001: FALN 14.181 ? Supportive Housing for Persons with Disabilities Criteria: The Project?s tenant files are required to be maintained in accordance with HUD guidelines to ensure accurate calculations of tenant rent and rental subsidy. Statement of Condition: Certain tenant rent calculated on the Form 50059 and reported to HUD is inaccurate due to tenant files not being maintained in accordance with HUD guidelines. Cause of Condition: The Project?s internal controls to ensure tenant files are complete and that the calculation of tenant rent is accurate, and that the required documentation for tenant eligibility screening is maintained were not effective. Effect of Condition: Of the two (out of eight) tenant files sampled for the Project, we noted discrepancies in one tenant file between the information reported on the Form 50059 and the information in the file. These discrepancies included differences in wages and checking account assets. This resulted in the tenant overpaying their share of the monthly rent by $4 per month. Recommendation: The design of the current controls should be reviewed to ensure tenant files are accurate and complete. The information in the files should support the data used in preparing the Form 50059 and calculating the corresponding tenant?s share of the rent. In addition, management should review all files and report any discrepancies to HUD in a timely manner. Views of Responsible Officials: Management agrees with the findings and will implement procedures to ensure tenants files are maintained in accordance with HUD guidelines.
Department of Housing and Urban Development Dream Works, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2021. Name and address of the independent public accounting firm: Deming, Malone, Livesay & Ostroff, PSC, 9300 Shelbyville Road, Suite 1100, Louisville, Kentucky 40222. Audit period: July 1, 2020 through June 30, 2021. The findings from the June 30, 2021 schedule of findings and questioned costs is discussed below. The findings are numbered consistently with the number assigned in the schedule. Findings ? Federal Awards Finding 2021-001: FALN 14.181 ? Supportive Housing for Persons with Disabilities Recommendation: The design of the current controls should be reviewed to ensure tenant files are accurate and complete. The information in the files should support the data used in preparing the Form 50059, and calculating the corresponding tenant?s share of the rent. The information in the files should also support that the proper screening procedures have been completed. In addition, management should review all files and report any discrepancies to HUD in a timely manner. Action Taken: The management of Dream Works, Inc. accepts the recommendation of Deming, Malone, Livesay & Ostroff and, accordingly, management will review all tenant files and report any discrepancies to HUD and make the necessary adjustments to tenant rent and rental subsidy calculations on the 50059 forms as soon as possible. If the United States Department of Housing and Urban Development has questions regarding this plan, please call Ms. Jenifer Frommeyer at 502-459-4647. Sincerely yours, Jenifer Frommeyer Executive Director Dream Works, Inc.
2020-001
FAC accepted this audit on October 28, 2020 — management decision was due April 28, 2021.
Certain tenant rent calculated on the Form 50059 and reported to HUD is inaccurate due to tenant files not being maintained in accordance with HUD guidelines. Cause of Condition: The Project?s internal controls to ensure tenant files are complete and that the calculation of tenant rent is accurate, and that the required documentation for tenant eligibility screening is maintained were not effective. Effect of Condition: Of the two (out of eight) tenant files sampled for the Project, we noted discrepancies between the information reported on the Form 50059 and the information in the file for the income reported for one tenant. This resulted in the tenant overpaying their share of the monthly rent by $5 per month. We also noted that the required tenant screening procedures were not completed for one tenant. Recommendation: The design of the current controls should be reviewed to ensure tenant files are accurate and complete. The information in the files should support the data used in preparing the Form 50059 and calculating the corresponding tenant?s share of the rent. The information in the files should also support that the proper screening procedures have been completed. In addition, management should review all files and report any discrepancies to HUD in a timely manner. Views of Responsible Officials: Management agrees with the findings and will implement procedures to ensure tenants files are maintained in accordance with HUD guidelines.
Show full finding ▾Hide full finding ▴Finding 2020-001: CFDA 14.181 - Section 811 Capital Advance and Section 811 Project Rental Assistance Criteria: The Project?s tenant files are required to be maintained in accordance with HUD guidelines to ensure accurate calculations of tenant rent and rental subsidy. Statement of Condition: Certain tenant rent calculated on the Form 50059 and reported to HUD is inaccurate due to tenant files not being maintained in accordance with HUD guidelines. Cause of Condition: The Project?s internal controls to ensure tenant files are complete and that the calculation of tenant rent is accurate, and that the required documentation for tenant eligibility screening is maintained were not effective. Effect of Condition: Of the two (out of eight) tenant files sampled for the Project, we noted discrepancies between the information reported on the Form 50059 and the information in the file for the income reported for one tenant. This resulted in the tenant overpaying their share of the monthly rent by $5 per month. We also noted that the required tenant screening procedures were not completed for one tenant. Recommendation: The design of the current controls should be reviewed to ensure tenant files are accurate and complete. The information in the files should support the data used in preparing the Form 50059 and calculating the corresponding tenant?s share of the rent. The information in the files should also support that the proper screening procedures have been completed. In addition, management should review all files and report any discrepancies to HUD in a timely manner. Views of Responsible Officials: Management agrees with the findings and will implement procedures to ensure tenants files are maintained in accordance with HUD guidelines.
Department of Housing and Urban Development Dream Works, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2020. Name and address of the independent public accounting firm: Deming, Malone, Livesay & Ostroff, PSC, 9300 Shelbyville Road, Suite 1100, Louisville, Kentucky 40222. Audit period: July 1, 2019 through June 30, 2020. The findings from the June 30, 2020 schedule of findings and questioned costs is discussed below. The findings are numbered consistently with the number assigned in the schedule. Findings ? Federal Awards Finding 2020-001: CFDA 14.181 - Section 811 Capital Advance and Section 811 Project Rental Assistance Recommendation: The design of the current controls should be reviewed to ensure tenant files are accurate and complete. The information in the files should support the data used in preparing the Form 50059, and calculating the corresponding tenant?s share of the rent. The information in the files should also support that the proper screening procedures have been completed. In addition, management should review all files and report any discrepancies to HUD in a timely manner. Action Taken: The management of Dream Works, Inc. accepts the recommendation of Deming, Malone, Livesay & Ostroff and, accordingly, management will review all tenant files and report any discrepancies to HUD and make the necessary adjustments to tenant rent and rental subsidy calculations on the 50059 forms as soon as possible. If the United States Department of Housing and Urban Development has questions regarding this plan, please call Ms. Jenifer Frommeyer at 502-459-4647.
2019-001
FAC accepted this audit on October 24, 2019 — management decision was due April 24, 2020.
Certain tenant rent calculated on the Form 50059 and reported to HUD is inaccurate due to tenant files not being maintained in accordance with HUD guidelines. In addition, certain lease documents maintained within the files are inaccurate due to the lease agreements not being prepared in accordance with HUD guidelines. Cause of Condition: The Project?s internal controls to ensure tenants files are complete and accurate for the calculation of rent and for the preparation of lease agreements were not effective. Effect of Condition: Of the two (out of eight) tenant files sampled for the Project, we noted discrepancies in the information reported on the Form 50059 and the information in the file for the income reported. This resulted in both tenants underpaying their share of the monthly rent, by $6 per month and $1 per month, respectively. We also noted discrepancies in the information reported on the signed lease agreements and information in the file. This resulted in one tenant?s signed lease not containing the amounts of the security deposit, subsidy, or tenant?s rent payment, and the other signed lease listing an inaccurate security deposit amount. Recommendation: The design of the current controls should be reviewed to ensure tenant files are accurate and complete. The information in the files should support the data used in preparing the Form 50059 and calculating the corresponding tenant?s share of the rent. The information in the files should also support the data used in the lease agreement. In addition, management should review all files and report any discrepancies to HUD in a timely manner. Views of Responsible Officials: Management agrees with the findings and will implement procedures to ensure tenants files are maintained in accordance with HUD guidelines.
Show full finding ▾Hide full finding ▴Finding 2019-001: CFDA 14.181 - Section 811 Capital Advance and Section 811 Project Rental Assistance Criteria: The Project?s tenant files are required to be maintained in accordance with HUD guidelines to ensure accurate calculations of tenant rent and rental subsidy. Statement of Condition: Certain tenant rent calculated on the Form 50059 and reported to HUD is inaccurate due to tenant files not being maintained in accordance with HUD guidelines. In addition, certain lease documents maintained within the files are inaccurate due to the lease agreements not being prepared in accordance with HUD guidelines. Cause of Condition: The Project?s internal controls to ensure tenants files are complete and accurate for the calculation of rent and for the preparation of lease agreements were not effective. Effect of Condition: Of the two (out of eight) tenant files sampled for the Project, we noted discrepancies in the information reported on the Form 50059 and the information in the file for the income reported. This resulted in both tenants underpaying their share of the monthly rent, by $6 per month and $1 per month, respectively. We also noted discrepancies in the information reported on the signed lease agreements and information in the file. This resulted in one tenant?s signed lease not containing the amounts of the security deposit, subsidy, or tenant?s rent payment, and the other signed lease listing an inaccurate security deposit amount. Recommendation: The design of the current controls should be reviewed to ensure tenant files are accurate and complete. The information in the files should support the data used in preparing the Form 50059 and calculating the corresponding tenant?s share of the rent. The information in the files should also support the data used in the lease agreement. In addition, management should review all files and report any discrepancies to HUD in a timely manner. Views of Responsible Officials: Management agrees with the findings and will implement procedures to ensure tenants files are maintained in accordance with HUD guidelines.
Department of Housing and Urban Development Dream Works, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2019. Name and address of the independent public accounting firm: Deming, Malone, Livesay & Ostroff, PSC, 9300 Shelbyville Road, Suite 1100, Louisville, Kentucky 40222. Audit period: July 1, 2018 through June 30, 2019. The findings from the June 30, 2019 schedule of findings and questioned costs is discussed below. The findings are numbered consistently with the number assigned in the schedule. Findings ? Federal Award Finding Finding 2019-001: CFDA 14.181 - Section 811 Capital Advance and Section 811 Project Rental Assistance Recommendation: The design of the current controls should be reviewed to ensure tenant files are accurate and complete. The information in the files should support the data used in preparing the Form 50059, and calculating the corresponding tenant?s share of the rent. The information in the files should also support the data used in the lease agreement. In addition, management should review all files and report any discrepancies to HUD in a timely manner. Action Taken: The management of Dream Works, Inc. accepts the recommendation of Deming, Malone, Livesay & Ostroff and, accordingly, management will review all tenant files and report any discrepancies to HUD and make the necessary adjustments to tenant rent and rental subsidy calculations on the 50059 forms and update lease agreements as soon as possible. If the United States Department of Housing and Urban Development has questions regarding this plan, please call Ms. Jenifer Frommeyer at 502-459-4647. Sincerely yours, Jenifer Frommeyer Executive Director Dream Works, Inc.
2018-003
FAC accepted this audit on October 3, 2018 — management decision was due April 3, 2019.
GSA_MIGRATION
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2017-001
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2017-002
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2017-004
FAC accepted this audit on March 28, 2018 — management decision was due September 28, 2018.
GSA_MIGRATION
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