The Comptroller of Puerto Rico issued a qualified opinion on the fiscal operations of the General Demographic Registry of Puerto Rico of the Department of Health. A qualified opinion is issued when the noncompliance items, individually or together, are significant, but not pervasive.
The Report reveals that the Comptroller's auditors found some 10,000 blank birth, marriage and death certificates outside the vault. Act 230-1974, the Government Accounting Act of Puerto Rico, establishes prior control of all government operations; in accordance with that provision the blank certificates must be kept in locked files. A similar situation had been commented on in Audit Report DA-13-18 of 2012.
The two-finding audit notes the lack of annual physical inventories from 2016 to 2019. The Demographic Registry had 1,718 property units recorded at a cost of $1,203,489. The lack of annual inventories does not allow adequate control of operations to be maintained. In addition, as of January 29, 2020, the executive director had not submitted to the Department of the Treasury the designation of an employee to perform the functions of substitute property custodian in the absence of the property custodian.
The audit report covers the period from January 1, 2016 to August 31, 2019.
See Audit Report DA-20-22.
To see other published reports, visit our Audit Reports section.
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