The Office of the Comptroller of Puerto Rico issued a qualified opinion of the fiscal operations of the National Guard of Puerto Rico. A qualified opinion is issued when the noncompliance, individually or as a whole, is significant but not pervasive.
The Report reveals that the National Guard paid $82,620 for services subcontracted by the contractor, contrary to what was established in the contract. The invoices for technical assistance, telecommunications services, and information technology were approved by the chief information officer without ensuring that they complied with what was established in the contractual clauses.
The one-finding audit also notes that 14 invoices for $328,315 paid by the National Guard did not include a breakdown of the services rendered by the contractor. The invoices were accepted without specifying which phase or stage of the work they corresponded to, a situation that makes it difficult to validate whether the services were in accordance with what was contracted.
The auditors identified another five invoices for $98,226 that did not indicate the service rendered, nor the contractor's hourly rate. In this regard, the Report recommends that the adjutant general, among others, issue instructions to the officials so that they comply with the applicable regulation.
This second report of the National Guard covers the period from January 1, 2016, to December 31, 2019.
The Audit Report DA-23-21 can be found on our website: www.ocpr.gov.pr.
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