The Office of the Comptroller of Puerto Rico issued a qualified opinion of the fiscal operations of the 9-1-1 Emergency Systems Bureau of the Department of Public Safety of Puerto Rico. A qualified opinion is issued when noncompliances, individually or together, are significant but not pervasive.
The Report reveals that, as of January 31, 2021, the Bureau had disbursed $4,443,479 for the purchase of a building, and payments for permits, maintenance, security, insurance, professional services and electric service, with no benefit whatsoever. The building was acquired in 2014 for $3,300,000 and, at the date of purchase, had a tax debt with the Municipal Revenue Collection Center (CRIM) of $160,401.
The auditors found broken glass, non-functioning elevators, a collapsed air conditioner, detached tiles and ceiling panels, termites in the piping and absence of maintenance on the rooftop. The building is inoperative and deteriorated inside and out. In addition, it had stored electronic equipment and other materials from the 3-1-1 System (See Exhibit 1 of the Report).
The two-finding audit notes that the deed of sale of the aforementioned building was recorded at the Office of the Comptroller six years and nine months after its execution, and after the draft of this Report had been presented to the Bureau. This situation prevented the deed from being accessible to citizens as a public document and caused the disbursement to be issued without having submitted the document to the Office of the Comptroller of Puerto Rico.
Contrary to the purchase agreement, the Bureau did not ensure that the commercial bank paid the $160,401 debt with CRIM at the closing of the transaction. As of May 4, 2021, the debt amounted to $247,695. This situation could oblige the Bureau to answer for the debt and prevented CRIM from granting the Bureau the tax exemption on the building, to which it is entitled as a property acquired by the government.
The Report notes that following the restrictions on the use of the funds of the Government Development Bank (BGF) in 2015-16, the Bureau could not comply with the distribution of 40% of its funds to the security agencies, as established by Act 144-1994, the 9-1-1 Calls Act. As of October 31, 2016, an adjustment was made to the Bureau's financial statements to recognize $11,309,740 of its funds deposited in the BGF. This Report covers the period from January 1, 2017 to June 30, 2021.
See Audit Report CP-22-08.
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