The Office of the Comptroller of Puerto Rico issued a qualified opinion of the fiscal operations of the La Montaña Local Workforce Development Area (ALDL). A qualified opinion is issued when the noncompliances, individually or in the aggregate, are significant but not pervasive.
The Report reveals that ALDL La Montaña did not obligate, in the accounting system, the budgetary credits for the payment of 40% of the contracts, in this case for work experiences and transitional jobs. This situation, contrary to the Regulation for Municipal Administration, prevents maintaining effective control of the budgetary allocations.
From January 8, 2018 to December 16, 2021, ALDL La Montaña awarded 802 contracts and amendments for $4,008,421.
The four-finding audit also notes that 40% of the contracts examined were not submitted to the evaluation of the Proposal Evaluation Committee as provided by the regulations in force. This situation may foster the selection of persons or entities that do not comply with the parameters and requirements of the law.
In addition, 40% of the contracts lacked the certifications required in the contracting or contained expired documents at the time they were awarded. The lack of documents from regulatory agencies such as the Department of the Treasury, the Fire Department, or the Department of Health is indicative that the contractors could be benefiting from a contractual relationship with ALDL La Montaña, without complying with their responsibilities to the government.
The Comptroller's auditors detected that $88,550 was paid to an institute without the receipt of the delivery of materials and equipment to 47 participants. In this case, the pre-intervention officer and the director of Operational Affairs did not ensure that they required all the evidence of the services rendered before making the payment.
This report on the La Montaña Local Workforce Development Area covers the period from January 1, 2018 to February 28, 2022.
Audit Report DA-23-14 can be obtained on our website: www.ocpr.gov.pr.
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