The Office of the Comptroller of Puerto Rico issues a qualified opinion on the fiscal operations of the Municipality of Isabela related to the construction of works and permanent improvements. A qualified opinion is issued when the noncompliances individually or together are significant but not pervasive.
The Report reveals that the Municipality did not obtain from the Permits Management Office (OGPe) the construction permits to carry out three permanent-improvement projects at the facilities of Head Start centers for $57,890. OGPe certified to our auditors that these projects, which began between March and May 2014, required the construction permits before starting the work.
In addition, as of June 2015, the Municipality also had not obtained from OGPe the use permit for a Head Start center after carrying out permanent improvements to its facilities. This center began to be used without the use permit in August 2014 and had an enrollment of 202 children.
The evidence obtained demonstrates that in the three Head Start projects, the Municipality requested the construction permits four years after the start of the work, between March and May 2014, and after the projects were completed, between May and July 2014.
The one-finding audit also notes that the construction permit for the improvements to the entrances to the town of Isabela was obtained 232 days after the project began at a cost of $62,434 and 106 days after the work was finished. These situations, contrary to Act 161-2009, Act for the Reform of the Permits Process of Puerto Rico, does not offer the Municipality the assurance that the work would be carried out in accordance with the applicable laws and regulations.
The Report covers the period from January 1, 2012 to June 30, 2015.
See Audit Report M-19-05.
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