The Office of the Comptroller of Puerto Rico issues a favorable opinion with exceptions on the fiscal operations related to cash, purchases and disbursements, personnel administration, the contracting of professional services, and the controls and procedures of the Corporation for the Development of the Ponce Center for Autism (CEPA).
The Report reveals that CEPA acquired goods and services for $7,094 without obtaining quotes from at least three suppliers, paid $26,519 to four contractors without formalizing written contracts, and paid $8,747 to two employees in excess of what was stipulated in their contracts. Not obtaining quotes prevented free competition among suppliers, and not formalizing written contracts can be detrimental since, in the absence of a legal document, the obligations of the parties are unknown.
The seven-finding audit points out multiple deficiencies with collections and the check register. For example, daily reconciliations were not prepared for the collections of the deductibles that the children's parents paid to the Center. In addition, some deposits were made without issuing collection receipts, without itemizing the amount of value received, and with delays of up to 20 days. Similar situations had been noted in Audit Report M-15-01 of 2015. Nor was a separate Check Register maintained for each bank account.
Our auditors identified that payments were authorized without purchase orders, others lacked written requisitions or were not certified by the Executive Director. In addition, contrary to Act 18 of 1975 and Regulation 33, the contracts and amendments were registered with the Office of the Comptroller with delays of 5 to 1,380 days.
The Report covers the period from January 1, 2013 to December 31, 2015.
See Audit Report M-17-43.
To see other published reports, visit our Audit Reports section.
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