The Comptroller of Puerto Rico issues a qualified opinion on the fiscal operations related to the administrative and internal controls, and the purchasing and property areas of the Corporation acting on behalf of the Correctional Health Program of the Department of Correction and Rehabilitation. A qualified opinion is issued when the instances of noncompliance, individually or in the aggregate, are significant but not pervasive.
The Report reveals that from July 1, 2013 to December 31, 2016, the Joint Oversight Committee (Committee) that was established as part of the agreement between the Department and the Corporation contracted to administer the Correctional Health Program met only six times over a period of three and a half years. The Comprehensive Agreement signed in 2012 establishes that both parties would meet on a monthly basis to monitor compliance with performance indicators or to address any other matter related to health services.
The three-finding audit notes that from 2014 to 2016 the position of director or Medical Liaison Office was vacant, contrary to what is stipulated in the Comprehensive Agreement. One of the functions of this position is to verify compliance with the terms of the agreement between the Department and the Corporation.
Our auditors identified that two employees of the Corporation, the purchasing officer and a corporate director, prepared, recorded, and approved the purchase orders. These conflicting functions create an environment for irregularities to be committed and for them not to be detected in time.
The Report covers the period from July 1, 2013 to May 31, 2017.
See Audit Report DA-18-18.
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