The Comptroller of Puerto Rico issues a favorable opinion with exceptions on the fiscal operations related to the administrative and internal controls, the purchases, disbursements, and collections of the Humacao Regional Office of the Department of Transportation and Public Works.
The three-finding Report points out that two employees made collections without being designated as an official or auxiliary collector by the Secretary of the Treasury. This situation, contrary to Regulation 25 on Collections, fosters the commission of errors and irregularities. Likewise, those in charge of the three warehouses of the Humacao Regional Office did not hold the appointment of warehouse keeper as required by Act 230, the Accounting Act of Puerto Rico.
The audit indicates that the Regional Office made purchases worth $704,508 between 2013 and 2016. In this regard, our auditors found that 80% of the purchase orders were processed without obtaining quotes from at least three suppliers.
The Report reveals that a perpetual inventory record was not kept in the warehouses for construction materials and vehicle parts. In addition, the physical conditions and security of these warehouses were not adequate. A similar situation had been published in Report DA-12-77 of May 3, 2012.
See Audit Report DA-17-23
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