The Office of the Comptroller of Puerto Rico issued a qualified opinion on the fiscal operations of the Municipality of Juana Díaz. A qualified opinion is issued when the noncompliances individually or in the aggregate are significant, but not pervasive.
The Report reveals that the Municipality did not make periodic dispositions to dispose of fiscal documents, some kept for up to 38 years. In addition, the auditors observed moisture and mold on the ceiling and walls of the public documents archive, and that the facilities lacked a fire alarm, humidity control equipment and an emergency door.
The two-finding audit points out that the Comptroller Affairs Commission of the Municipal Legislature was inoperative and did not exercise its oversight function from 2018 to 2020. During that period they should have discussed, among others, the situations of the Office of the Comptroller's Audit Report M-19-16 of 2018, two reports of the Municipality's Internal Audit unit and the Single Audit Report of 2018-19.
The Report comments that the Municipality settled a lawsuit for discrimination and retaliation against a municipal employee for $30,000. The employee alleged a pattern of discrimination against her after informing her supervisor of a chronic illness diagnosis. This disbursement affected the availability of those resources to provide services to its citizens.
As of June 30, 2020, nine civil lawsuits for $1,161,831 were pending resolution in the courts. In addition, an injunction and two employee cases were pending resolution before the Public Service Appeals Commission.
The Juana Díaz report covers the period from July 1, 2018 to June 30, 2020.
See Audit Report M-22-06.
To see other published reports, visit our Audit Reports section.
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