The Comptroller of Puerto Rico issued a qualified opinion of the fiscal operations of the Municipality of Camuy. A qualified opinion is issued when noncompliances, individually or in the aggregate, are significant but not pervasive.
The Report reveals that the Municipality had not updated the Regulation for the Request of Quotations that dates from 2005. In addition, it lacked a centralized purchasing unit to carry out the function of requesting and receiving quotations. This responsibility was performed by officials outside the Purchasing Office, such as, for example, two assistants of the mayor, the mayor's secretary, the commissioner of the Municipal Police, or the director of the Computer Center. A similar situation had been commented on in Audit Report M-16-48 of 2016.
The audit of two findings notes that the annual physical inventories of property were not carried out from 2015 to 2018 in all the municipal units as provided by the Regulation for Municipal Administration. In addition, the Municipality had not included in the Fixed Assets Registry of the new Integrated System for Advanced Municipalities (SIMA) data such as the name of the supplier, brand, and serial number of the property acquired, despite the fact that the transfer of the property to SIMA had been carried out in 2015.
The Report comments that Camuy has accumulated deficits in the Operational Fund of $258,330 for 2017 and $259,182 for 2018. In addition, as of June 30, 2018, the Monthly Report of Income and Disbursements reflected overdrafts in nine funds for $4.5 million. The overdrafts in funds create a precarious fiscal situation and contribute to incurring deficits.
The Municipality has eight civil lawsuits for $826,598 pending resolution by the courts and a lawsuit for permanent injunction and declaratory judgment without a specified amount.
As of October 31, 2018, $10,076 corresponding to three audit reports from 2013 and 2016 had not been recovered.
The Camuy report covers the period from January 1, 2015 to October 31, 2018.
See Audit Report M-20-17.
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