The Office of the Comptroller of Puerto Rico issued a qualified opinion on the fiscal operations of the Head Start and Early Head Start Programs of the Municipality of Aguadilla. 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 did not obtain the permits from the Permit Management Office for the construction of a gazebo at a center in Aguada and of a garbage station at a center in Aguadilla. The officials did not present evidence that these works were inspected by a licensed engineer and that they were carried out in accordance with the applicable regulations and construction codes.
These situations were referred on December 3, 2021 to the consideration of the presidents of the College and of the Examining Board of Engineers and Surveyors of Puerto Rico, so that they may take the corresponding actions. At present they are pending resolution.
The two-finding audit notes deficiencies with the specifications in the informal biddings and with the cost estimates. For example, in two informal biddings awarded in 2018, the request specifications lacked detailed information on the length measurements for the construction of a drain or the description of the materials that would be used for the repair of gazebos and fences. In addition, the Safe Environment Coordinator, responsible for preparing the cost estimates, prepared a draft of costs that he then did not keep in the files. This situation of noncompliance with the federal regulation leaves the Municipality without guarantees in the event of deficiencies in the works, and prevents maintaining reliable records of the projects.
The Report comments that, without the mayor's authorization, a corporation contracted for repair and maintenance work on the physical plant for $74,920 subcontracted the sealing of the roof, the repairs of plastering, and the installation of acoustics. This situation deprived the Municipality of evaluating whether the subcontractors met the requirements and experience to carry out the work.
The Municipality of Aguadilla formalized in 2019 a $7,600 amendment to the contract of a regular corporation, to include engineering work for the purpose of reinforcing the structure of a center in Aguada. In approving the amendment, the Municipality did not ensure that the corporation was not authorized to provide engineering services. In addition, the professional who provided the services failed to comply with the provisions of the Joint Permit Regulation for Construction Works and Land Use of the Planning Board of Puerto Rico, which establishes that the inspector of the construction work cannot have served as the designer of the same.
These situations were also referred on December 3, 2021 to the presidents of the College and of the Examining Board of Engineers and Surveyors of Puerto Rico, so that they may take the corresponding actions. The report on Aguadilla covers the period from July 1, 2016 to December 31, 2019.
See Audit Report M-22-32.
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