The Office of the Comptroller of Puerto Rico issued a qualified opinion on the fiscal operations of the Municipality of San Sebastián. A qualified opinion is issued when the instances of noncompliance, individually or in the aggregate, are significant but not pervasive.
The Report reveals that the Municipality contracted a regular corporation for $105,932, for services of acquisition, installation, maintenance, and repair of air conditioners, whose president had had an expired license since 2008. The laws and regulations in effect establish that any person who works as a refrigeration and air conditioning technician must hold a license issued by their Examining Board. In fact, the Auxiliary Secretariat of Examining Boards of the Department of State certified that the president had also not completed the renewal process for his license.
The one-finding audit also points out that the Municipality did not request, nor did the contractor certify, by means of the form provided by the Association of Refrigeration and Air Conditioning Technicians of Puerto Rico, that the services rendered were performed by qualified persons. These situations may be detrimental to the Municipality and the citizenry, since there is no certainty that the services were rendered consistent with the laws and certifications required by the profession.
The Office of the Comptroller of Puerto Rico recommends that the presidents of the Association and of the Examining Board of Refrigeration and Air Conditioning Technicians of Puerto Rico, and the Secretary of the Department of Natural and Environmental Resources, consider the situations in the Finding so that they take the pertinent measures.
In addition, the Office of Management and Budget is recommended to ensure that the Municipality complies with the Corrective Action Plan established by the Office of the Comptroller of Puerto Rico.
This second report on San Sebastián covers the period from January 1, 2016, to December 30, 2019.
See Audit Report M-21-28.
To see other published reports, visit our Audit Reports section.
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