The Office of the Comptroller of Puerto Rico issues a qualified opinion on the fiscal operations of the School Food Authority of the Department of Education. A qualified opinion is issued when the instances of noncompliance, individually or in the aggregate, are significant but not pervasive.
The Report reveals that the Authority did not comply with several provisions of the 2003 Manual of Systems and Procedures. Our auditors identified multiple transactions at the Arecibo, Bayamón and Caguas warehouses, in which the warehouse keeper did not prepare the Truck Breakdown (receipt), the documentation lacked information and signatures, and in the adjustments for theft or batch exchange in the inventory the Food and/or Products Adjustment Requisition was not completed.
The three-finding audit also notes that the warehouses did not keep the Daily Pre-Seizure Log, and in the pre-seizure booths, the products were disorganized and the batches unidentified (see photo in Appendix 2 and attached to this message). In addition, differences were found in the auditors' physical count versus what was indicated in the product inventory updated daily by the cafeteria manager, and in one cafeteria it was found that the manager did not record the products received on the form for that purpose, the PR-2 Foodstuffs Account.
All these situations prevent the Authority from maintaining adequate and effective control of operations and create conditions for errors or irregularities to occur.
The Report covers the period from January 1, 2014 to December 31, 2017
See Audit Report DA-19-03.
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