The Office of the Comptroller of Puerto Rico issues a favorable opinion with exceptions on the Bureau's fiscal operations related to collections and accounts receivable of employer contributions to unemployment insurance.
As of December 31, 2015, the Bureau had 112,734 accounts receivable from 73,374 employers, amounting to $341 million. However, the audit found that the Bureau did not coordinate with agencies and municipalities the information on the contracts they awarded, nor did it check the Office of the Comptroller's Contract Registry in order to identify employers, contractors and suppliers with tax debts owed to the Bureau. The Bureau also failed to send the list of debtor employers semiannually to the Department of the Treasury so that the Department could pursue collection. This leads to the loss of economic resources to cover the payment of unemployment benefits.
The six-finding Report points out a difference of $100.1 million between the employer contributions to unemployment insurance recorded in the Auxiliary Collections Income System (SAIR) versus the information contained in the Contributions Module for the years 2012-13 and 2014-15. This situation, which had already been noted in Report DB-11-01 of 2011, is contrary to Act 230, the Government of Puerto Rico Accounting Act.
In addition, the Report reveals multiple deficiencies in the processes for collecting past-due debts, in the actions regarding the accounts of employers subject to the Federal Bankruptcy Act, and in the collection of returned checks.
See Audit Report DA-17-19.
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