The Comptroller of Puerto Rico issued a qualified opinion on the fiscal operations of Naranjito. A qualified opinion is issued when the noncompliance, individually or in the aggregate, is significant but not pervasive.
The Report reveals that 18% of the vouchers examined, issued from 2017 to 2018, did not have a purchase order. The orders were prepared and recorded up to six months after the services were received and invoiced, related to the payment of electrical material, artistic services, and the purchase of equipment. This situation prevents maintaining effective control of budget appropriations and leads to incurring overdrafts.
The two-finding audit notes that the mayor did not submit the required reports within 15 days after his return from trips made to Florida, Hawaii, and two to Washington. After the trip reports were requested and up to two years after the trip had elapsed, a secretary and an executive aide to the mayor, who had not participated in the trips, delivered the reports to the auditors of the Comptroller of Puerto Rico. This situation deprived the Municipal Legislature of having at its disposal information on the activities of the trips within the required time.
The Comptroller's auditors found that there were no written rules or procedures for the preservation of documents; nor was there an inventory, a retention plan, nor did the records administrator ensure preservation in all areas. In fact, the four areas designated to archive public documents did not have sufficient shelving, did not have humidity control equipment, nor a fire alarm system.
The Report comments that, as of December 31, 2019, 15 civil lawsuits for $11,729,598 were pending resolution in the courts. In addition, the Municipality had pending resolution a case before the Public Service Appellate Commission and a case before the Equal Employment Opportunity Commission.
The Naranjito report covers the period from July 1, 2017 to December 31, 2019.
See Audit Report M-22-17.
To see other published reports, visit our Audit Reports section.
Some documents on this page are saved in PDF format.
To view these documents, you must have the following free program installed.
