The Office of the Comptroller of Puerto Rico issued a qualified opinion on the fiscal operations of the National Parks Program of the Department of Recreation and Sports (DRD). A qualified opinion is issued when noncompliance, individually or as a whole, is significant but not pervasive.
The Report reveals that the Department of Recreation and Sports had not prepared nor sent to the Governor and the Legislative Assembly the annual reports and the recommendations on the areas designated as national parks. Nor had the DRD prepared an inventory of the areas of value for possible designation as national parks, contrary to Act 107-2014, which created the Program.
The three-finding audit notes that the Program did not maintain a segregated accounting account of the revenues generated by the Department as a whole, which made it impossible to determine whether the funds generated by the Program are used to defray the operating expenses of the National Parks Program. In addition, the contracts for 71 of the 73 spaces rented to mobile homes at Seven Seas beach in Fajardo were not found in the files, there was no evidence of collection in the files of some mobile home tenants, and other deficiencies with revenues and accounts receivable were found.
Our auditors found that the employees who performed the functions of collectors did not have the appointment as provided by the Collections Regulation. In addition, the bank reconciliations performed from 2015 to 2018 did not have the signature of whoever prepared them, nor evidence that they were reviewed and approved by the Finance director.
The report covers the period from July 23, 2014 to August 1, 2018.
See Audit Report DA-19-28.
To see other published reports, visit our Audit Reports section.
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