The Comptroller of Puerto Rico issued a qualified opinion on the fiscal operations of the Municipal Revenue Collection Center (CRIM) related to compliance with the Procedure for the Assessment, Collection, and Deposit of Property Taxes of May 2002 and the Manual of the Taxpayer Services and Collections Area, among others. A qualified opinion is issued when the noncompliance, individually or in the aggregate, is significant but not pervasive.
The one-finding Report reveals that physical inventories of the property were not conducted for fiscal years 2019 to 2020. The last inventory conducted corresponds to 2018. The taking of annual physical inventories is governed by the Regulation for the Control and Accounting of Property of 1995. This situation may prevent adequate control from being maintained and lead to the improper use or loss of property.
The audit recommends that the executive director of the CRIM ensure that the director of the Office of Administrative Services makes certain that the property custodian conducts a physical inventory of the property at least once a year. The CRIM report covers the period from January 1, 2017 to June 30, 2021.
See Audit Report DA-22-09.
To see other published reports, visit our Audit Reports section.
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