The Office of the Comptroller of Puerto Rico issued a favorable opinion with exceptions on purchases and disbursements, property, lawsuits, collections, and permanent works and improvements of the Municipality of San Sebastián.
The Report contains seven findings that reveal, among other things, that from June 1996 to November 2014 a total of $5.5 million was invested in the construction and outfitting of a Fine Arts Center that has not been usable due to construction deficiencies and defects. The audit cites the assessment by an engineering firm that classifies the building as a “functional ruin” according to the guidance on the types of ruin defined by the Supreme Court. A functional ruin is one in which the defects “exceed the measure of the imperfections that can reasonably be expected in a construction.” (Annexes 1 and 2 of the Report include photos of the building before and after the deterioration.)
The Office of the Comptroller's auditors also identified that the Municipality kept 46 employees classified as temporary who had in fact been in their positions for between one and 17 years performing the same duties for which they were hired. This situation is contrary to the Municipality's Personnel Regulations (2006) and to Act 81-1991.
Another of the findings reveals that a mechanic service was acquired for $32,888 without the proper written requisition from the head of the unit that requested the service. In addition, the license plates of 92 impounded vehicles had not been returned to the Department of Transportation and Public Works as provided by Act 22-2000.
The audit points out deficiencies in collections at the Canopy and Rock Climbing recreational facilities, and the lack of oversight by the Audit Committee of the Municipal Legislature. From 2013 to 2015, this Committee did not evaluate nine audit reports that the Internal Audit Unit had issued.
In addition, a Special Comment included in the Report indicates that, as of December 31, 2015, four lawsuits for $900,586 remained pending resolution in the courts.
See Audit Report M-17-20.
To see other published reports, visit our Audit Reports section.
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