The Office of the Comptroller of Puerto Rico issues a qualified opinion on the fiscal operations of the Municipality of Culebra. A qualified opinion is issued when the noncompliances individually or together are significant but not pervasive.
The Report reveals that, contrary to the Act and jurisprudence in effect, the Municipality paid $160,373 for the construction and remodeling of the María de los Ángeles Ayala Carrillo children's park, without having formalized a written contract. This situation was referred to the Secretary of Justice on May 4, 2018, so that she determines the administrative or judicial actions she deems pertinent.
The one-finding audit recalls that, in accordance with the rule of law, the Municipality was obligated to formalize a written contract for the earthmoving and cement-base construction work, as well as the anchoring and support of the installed structure. In addition, the Supreme Court of Puerto Rico ruled in the cases Alco Corp v. Municipality of Toa Alta in 2011 and Municipality of Quebradillas v. Corporación de Salud de Lares, that municipalities are obligated to formalize written contracts as evidence that a legitimate obligation of funds exists. Therefore, agreements that have not been made in writing are considered null.
The Report covers the period from December 20, 2011 to June 30, 2015.
See Audit Report M-19-03.
To see other published reports, visit our Audit Reports section.
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