The Office of the Comptroller of Puerto Rico issues a favorable opinion with exceptions on the result of the examination we conducted of the selection, award, and administration of proposals, and the purchases and disbursements of the North-Central Local Workforce Development Area. This is an area formed by Arecibo, Adjuntas, Camuy, Hatillo, Jayuya, Lares, Quebradillas, and Utuado that administers the WIOA-Work Innovation and Opportunity Act of 2014 funds, to generate training and employment.
The Report reveals overpayments of $1,996 to a supplier in the restaurant industry for on-the-job training to 18 participants. The examination of the payroll expense incurred, according to the checks paid, was less than the calculation made by the North-Central LWDA. Also, overpayments of $11,700 were made to a supplier of short-duration pre-vocational courses, since the North-Central LWDA did not award the proposal to the best bidder.
Our auditors detected the absence of documents in the Registry of Eligibles, which contains the data of the proponents and of the employee who receives the proposals with the date and time of receipt. This is not the first time it has been noted, since a similar situation had been indicated in Audit Report M-14-20 of January 8, 2014.
The five-finding audit evidences that goods and services were purchased without obtaining quotes from at least three suppliers, and payments were authorized without the certifications that the services or goods were received in conformity. These situations are contrary to Act 81-1991 and to the Regulation for Municipal Administration, among others.
The position of director of the Internal Audit Unit was vacant from 2013 to 2016, and no periodic audits were carried out that included the areas of materiality and risk in payroll, property, and internal controls. In addition, the lack of controls in the management of the computers and information systems put at risk the confidentiality and integrity of the information that the North-Central LWDA stores in its 17 computers.
The Report covers the period from January 1, 2012 to June 30, 2016
See Audit Report M-17-38
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