The Office of the Comptroller of Puerto Rico issues a qualified opinion on the fiscal operations related to purchases, accounts payable, and the disbursements of the Central Administration of the Department of Treasury. A qualified opinion is when the noncompliances, individually or together, are significant but not pervasive.
The Report reveals that purchases were made under the emergency modality without being documented or justified. For example, the acquisition of tax returns, stamps, security paper, and others for $1.5 million between 2013 and 2015 were requisitioned up to five months before the purchase order and the goods were received up to six months after the process. Thus multiple purchases were made that could have been planned in advance, and the purchasing supervisor confirmed to us in December 2016 that said purchases were not emergencies.
The two-finding audit indicates that in the informal bidding processes, quotations from at least three bidders were not obtained as provided by the Regulation for the Acquisition of Goods. In addition, the Department of Treasury did not have a registry of suppliers that fail to comply with the quality or any other requirement established in the purchase orders. This situation, contrary to Reorganization Plan 3-2011, had already been noted in Audit Report DA-09-12 of November 25, 2008.
Also contrary to Reorganization Plan 3-2011, the Department of Treasury did not request from the General Services Administration the waivers required for the 14 bids it held from 2013 to 2016 for $2.5 million. The Secretary of the Bidding Board also failed to comply with maintaining a book, registry, or file that included the original, numbered, and organized minutes of the Board's meetings.
The Report covers the period from July 1, 2013 to December 31, 2016.
Audit Reports DA-18-09
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