The Office of the Comptroller of Puerto Rico issues a favorable opinion with exceptions on the internal controls related to the operations of the property and the supply and construction warehouses of the Driver Services Directorate.
The Report indicates that the person who performs the functions of Construction Warehouse Custodian does not have a written designation for those purposes. This situation, contrary to Act 230-1974, the Accounting Act of Puerto Rico, fosters the commission of errors and irregularities in the operations of the warehouses.
The two-finding audit reveals that 1,747 property units at a cost of $1.2 million were not located. The units were filing cabinets, cabinets, chairs, credenzas, video recorders, computer keyboards, and other office materials. In addition, the Directorate did not have a registry of the property units of the lessor of the facilities, to differentiate it from the property units of the DISCO.
Our auditors found surplus property in deterioration whose quantity and value is unknown and which is kept in a warehouse locked with a key. The Directorate does not have a key to that warehouse, since the place where the property is located does not form part of the lease contract, for which reason they have to request the intervention of the company that holds the contract to access the warehouse.
In another warehouse our auditors identified property pending disposal that was unorganized, unusable, and not inventoried. These situations increase the risk of loss and improper use due to not observing the guidelines and regulations related to the custody and protection of the property.
The Report covers the period from January 1, 2013 to December 31, 2016.
See Audit Report DA-18-06
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