The Comptroller of Puerto Rico issues a qualified opinion on the fiscal operations related to the construction of permanent works and improvements of the Municipality of Maricao. A qualified opinion is issued when the instances of noncompliance, individually or in the aggregate, are significant but not pervasive.
The Report reveals that almost a million dollars was invested in the reconstruction of the sports facilities of the Urban Park. This investment served no purpose since in August 2017 our auditors verified that the park was abandoned and had been vandalized (see photos in Exhibit 1 of the Report). The structure was covered with weeds, had broken glass, and water leaks and mold. This situation brings health and safety problems and evidences the lack of planning.
The four-finding audit notes that the second phase of the recreational area of Sector el 30 in the Indiera Alta ward was built for $78,687 without the prior permit from the Permit Management Office. In addition, the Municipal Secretariat Office did not require the contractor to provide the bonds -the payment and performance bond – as construction guarantees, before granting the contract.
The Report indicates that Maricao paid a $4,778 penalty to the Federal Social Security for delays in remitting the withholdings and contributions of the municipal employees. In addition, contrary to Act 81-1991 of Autonomous Municipalities, the Internal Audit Unit did not conduct periodic audits of the collections, disbursements, and other areas of the Municipality.
The audit comments that the Municipality had accumulated deficits of up to 57% of its budget for the year 2014. In the 2016 budget, the resources necessary to eliminate the deficits of previous years were not allocated. In addition, the municipal Finance and Human Resources directors had not complied with the training and capacity-building required by the Office of Administration and Transformation of Human Resources of the Government of Puerto Rico.
The Report covers the period from January 1, 2014 to June 30, 2017.
See Audit Report M-18-26.
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