The Comptroller of Puerto Rico issued a qualified opinion on the fiscal operations of the Municipality of Bayamón. A qualified opinion is issued when the noncompliance, individually or in the aggregate, is significant but not pervasive.
The Report reveals, from a sample, that the Municipality made 12% of credit transfers without the executive orders having the approval signatures required by the mayor or his authorized representative. This caused unauthorized revisions to the municipal budget. In addition, executive orders for $2 million were submitted to the Municipal Legislature up to eight months late, contrary to Act 81-1991 on Autonomous Municipalities.
The two-finding audit points out that the invoices included in 40% of the disbursement vouchers examined lacked detailed information that would allow verifying whether the work and services were rendered in accordance with what was agreed. The vouchers were related to the lease and repair of vehicles, legal services and donations, among others.
The Report notes that as of August 9, 2017 and contrary to the law in force, the Municipality maintained 1,045 employees classified as temporary, for periods of up to 36 years. A similar situation had been noted in Audit Report M-14-36 of 2014. In addition, as of October 9, 2018, the Municipality had nine civil lawsuits pending resolution for $1.7 million.
This is the first report of the Municipality of Bayamón and covers the period from January 1, 2015 to August 31, 2017.
See Audit Report M-20-05.
To see other published reports, visit our Audit Reports section.
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