The Office of the Comptroller of Puerto Rico issued a qualified opinion of the fiscal operations of the Municipality of Salinas. A qualified opinion is issued when the individual or aggregate noncompliances are significant, but not pervasive.
The Report reveals that the Municipality improperly paid a $527 monthly differential to an administrative assistant, whose salary was $3,420 monthly, so that in addition to performing her functions, she would hold the position of interim Director of Finance. This appointment did not meet the minimum requirements of academic preparation and experience as provided by Act 81-1991 on Autonomous Municipalities, the Compensation Regulation and the Classification of Positions and Compensation Plan of the Confidential Service. In addition, the differential granted was not appropriate, since the position of administrative assistant belongs to a higher compensation scale by having a classification superior to that of a Finance director.
The one-finding audit notes that, in August 2017, a $300 monthly differential was granted to a collections employee of the Municipality to perform the function of inspector of the Permits Office of the Cayey, Villalba, Coamo and Salinas consortium. In the Classification of Positions and Compensation Plan of the Career Service, the position of permits inspector did not exist. In September 2017 the employee stopped performing the functions proper to the position of auxiliary collector, but continued to receive the payment of the differential.
This situation was consulted with the Office of Administration and Transformation of Human Resources of the Government of Puerto Rico (OATRH), who determined that this transaction was not carried out substantially in accordance with the applicable law and regulation. The salary differential for the permits inspector could not be granted, since that position is not in the classification and compensation plans of any of the four municipalities that make up the consortium.
The Audit Report recommends to the president of the Municipal Legislature that he evaluate legal action against the mayor, so that she pay from her private funds the $7,395 equivalent to the amount paid for the salary differentials improperly granted. In addition, it recommends to the director of OATRH to consider the situations commented on so that she take the actions she deems pertinent, and to the director of the Office of Management and Budget, that he ensure that the Municipality complies with the Corrective Action Plan established by the Office of the Comptroller of Puerto Rico.
This third and final report on Salinas covers the period from July 1, 2014 to June 30, 2018.
See Audit Report M-21-33.
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