The Office of the Comptroller of Puerto Rico issued a qualified opinion on the fiscal operations of the Special Joint Commission on Legislative Funds for Community Impact (Commission) of the Legislative Assembly of Puerto Rico. 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 Commission submitted to the Office of the Comptroller, up to 34 months late, the annual certification of the Contract Registry and the annual certification of Notification of Losses and Irregularities in the Handling of Public Funds or Property. This situation is attributed to the executive directors failing to ensure compliance with the regulations in effect.
The audit of three findings points out deficiencies and lack of control in the physical inventories of property; for example, the Commission did not submit to the Treasury Department the annual physical inventories from 2014 to 2017, nor had it responded to the last report of discrepancies sent by the Treasury Department since 2009. In addition, they did not provide the supporting documents for the acquisition of 30 units of property examined and 47% of these were not under the custody of the person assigned in the Inventory of Property in Use.
Contrary to the law and regulations in effect, the executive director of the Commission authorized the installation of sirens, light bars and tinted windows on the two vehicles used for messenger service. In addition, the vehicles were used for trips on Saturdays and Sundays without completing the Request and Authorization for Transportation Service.
The Report recommends that the co-chairs of the Commission ensure that the executive director complies with the provisions of law and adequately protects the interests of the Commission, among others.
This first Report of the Commission covers the period from January 1, 2014 to December 31, 2018.
See Audit Report DA-20-18.
To see other published reports, visit our Audit Reports section.
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