The Office of the Comptroller of Puerto Rico issues a qualified opinion on the administrative and internal controls of the Office of the Patient's Advocate.
The Report reveals that at the OPP no annual physical property inventories were conducted for fiscal years 2013 through 2016. The last inventory report, carried out in 2012, recorded 245 property units acquired at a cost of $476,814. This situation of not preparing a physical inventory as provided by Regulation 11 increases the risk of loss or misuse of property and makes it difficult to assign responsibility. In addition, it had already been commented on in Audit Report DB-06-25 of 2006.
The three-finding audit notes that the OPP maintained 21 fines on health providers for $80,200. For seven of these, amounting to $20,500, no collection efforts were made. The effect of not collecting causes the fines to become delinquent or uncollectible.
The examination of the internal controls over Human Resources revealed that as of September 8, 2016, the OPP had not established a performance evaluation system as provided by the same Regulation for the Administration of Human Resources of the Office of the Patient's Advocate.
See Audit Report DA-17-36.
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