The Office of the Comptroller of Puerto Rico issues a qualified opinion on the operations related to the disbursements of the federal programs and the professional and consulting service contracts. A qualified opinion is issued when the noncompliances, individually or together, are significant but not pervasive.
The Report reveals the lack of information on the work performed and/or description of the services rendered in the invoices paid by the Office of the Ombudsman for the Elderly in the years 2013 to 2017. This internal control deficiency fosters the commission of irregularities in the disbursements and prevents them, if committed, from being detected in time to establish responsibilities.
The three-finding audit notes that OPPEA took up to 688 days to contract the preparation and filing of the single audits for the years 2014, 2015 and 2016. Act 273-2003 on the Contractual Standards on Independence in the External Audits of Governmental Entities provides that entities that receive federal funds must contract external auditors to perform the financial audits 90 days before the close of the audited fiscal year. In addition, our auditors identified that the audit of OPPEA's fiscal operations had not been performed in 2016, contrary to the provisions of that entity's Audit Manual.
The Report comments that as of October 3, 2016, the Advisory Council called upon to advise the entity on the needs and welfare of the elderly had not been constituted. In addition, OPPEA reached settlement agreements on two lawsuits against the entity amounting to $60,000 and $92,861.
The Report covers the period from July 1, 2013 to April 30, 2017
See Audit Report DA-18-15.
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