The Office of the Comptroller of Puerto Rico issues a favorable opinion with exceptions on the purchases and the disbursements, the payments for professional services and the billing of the sales and use tax of the Special Corporation for the Development of the Transportation Museum of the Autonomous Municipality of Guaynabo.
The Report reveals that services for $17,773 were ordered and paid without obtaining quotations from at least three suppliers, payments of $46,728 were made to acquire goods and services without requisitions or purchase orders, and for two years the staff payrolls were processed without being approved by the director of operations. The lack of price proposals prevent free competition, and the lack of payroll approval fosters the commission of errors and prevents adequate administration and supervision of personnel.
The three-finding audit notes that the Corporation, contrary to the requirement to formalize agreements through written contracts, paid $9,405 to a person for administration services and $7,250 to an accounting firm to prepare the 2015 financial statements. In addition, contrary to the law and regulations in force, the Corporation did not register a 2016 contract with our Office. That contract was also not registered in the Corporation's own Registry.
Our auditors identified that the Corporation paid $4,208 in taxes related to the IVU, despite being exempt. To that effect, it recommends recovering said amount from the Department of the Treasury and ensuring that this situation does not recur.
The Report covers the period from October 1, 2011 to December 31, 2016 and is available at www.ocpr.gov.pr.
See Audit Report M-18-18
To see other published reports, visit our Audit Reports section.
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