2022-002 Eligibility Public and Indian Housing Program ? AL No. 14.850 Material Weakness in Internal Control Material Noncompliance Condition: Out of an approximate population of 257 tenants, 30 tenant files were tested and the following deficiencies were noted: ? 5 files had incorrect income calculations, and ? 1 file was completed but not entered into the system. Auditor Recommendations: The Authority should consider reevaluating their established procedures and controls in place to ensure full compliance in regards to eligibility. The Authority needs to consider the impact to the rest of the population of tenant files that were not selected as part of the auditor?s sample. Action Taken: This audit provides an opportunity for the Lakeland Housing Authority staff to correct problems identified during the audit, we are implementing new procedures and increasing staff proficiency. The plan is as follows: ? The department under the supervision of Carlos Pizarro has entered into a contract with a company named Preferred Compliance, we will be asking them to do a 100% review on all the public housing files, they are already reviewing all the files including admissions for the Low-Income Housing Tax Credits, ? The current staff will be re-trained on income calculation, file management, fair housing, occupancy, inspections, etc? ? The staff will continue to use a quality control sheet while processing all recertifications or changes,