The Office of the Comptroller of Puerto Rico issues a favorable opinion with exceptions on the fiscal operations related to the personnel and property areas of the University of Puerto Rico at Aguadilla.
The four-finding Report notes that, contrary to the regulations, retroactive raises were granted to seven officials with an impact of $17,398 as of June 30, 2016. In addition, three of these officials did not have recent performance evaluations, but ones from more than a decade ago.
Our auditors identified that UPR-Aguadilla did not maintain effective control of the movable property acquired with federal funds because it did not have a separate perpetual inventory system. For example, the examination of the handling, custody, and control of diving equipment acquired with federal funds for $8,000 for research on coral planting in southwestern Puerto Rico revealed that the professor and principal investigator of the project keeps that property at his residence. In addition, he indicated that he used the diving equipment in research he was conducting with a private organization. However, the UPR Aguadilla inventory Custodian Report indicates that this federal property was located at the university.
The audit notes that UPR Aguadilla did not have a written procedure to govern the operations of its motor vehicle fleet, some 23 vehicles, whose value amounted to half a million. In addition, it did not comply with Act 136-2003, since it submitted the annual reports for 2013 and 2015 on the status of privatizations with a delay of up to a year.
The Report covers the period from January 1, 2011 to June 30, 2016.
See Audit Report CP-17-10
To view other published reports, visit our Audit Reports section.
Some documents on this page are saved in PDF format.
To view these documents, you must have the following free program installed.
