Subject:
The Office of the Comptroller of Puerto Rico issues an adverse opinion on the operations related to collections and cash management at the University of Puerto Rico at Aguadilla.
The Report evidences the possible misappropriation of public funds on the part of the Collections Supervisor, the auxiliary collectors and the Auxiliary Collector. The examination of the collections made in several months during the years 2008, 2010, 2011, 2012, 2013, 2014 and 2015, revealed that said officials substituted, on 20 occasions, $1,930 of the collected cash with checks or credit or debit card transactions.
In addition, in a cash count performed on August 12, 2014, the Collections Supervisor certified to us that the $10,713 presented was all the cash, checks and securities collected that she had under her custody. However, our auditors subsequently identified a deposit of $2,603 made on August 29, which corresponded to collections from August 4. These collections were delivered to the Supervisor on that same August 4, which is why she temporarily appropriated these funds for 25 days.
These situations, contrary to the UPR Collections Regulation of 2005, were reported to the Department of Justice and the Office of Government Ethics on February 17, 2017, so that the corresponding actions are taken.
The Report covers the period from July 1, 2009, to June 30, 2016.
See Audit Report CP-18-04
To see 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.
