The Office of the Comptroller of Puerto Rico issued a qualified opinion on the fiscal operations of the Municipality of Aguas Buenas. A qualified opinion is issued when the instances of noncompliance, individually or in the aggregate, are significant but not pervasive.
The Report reveals that, since 2010, the Municipality has not carried out the periodic disposal of documents, and had not prepared the document inventories and retention plans that are sent to the General Archive of Puerto Rico from 2018 to 2020. In addition, the public documents area had roof leaks, documents with mold, and did not have automatic sprinklers or smoke detectors.
This situation prevents maintaining adequate control of the documents as established in the Public Documents Administration Program of the General Archive of Puerto Rico attached to the Institute of Puerto Rican Culture.
The two-finding audit notes that the Municipality sent, up to two years later than the established time, the annual certifications on compliance with Act 273-2003 to the Office of the Comptroller. Act 273-2003, Act of Contractual Norms on Independence in the Audits of Governmental Entities, empowers the Office of the Comptroller to promulgate the guidelines for entities to comply with the law, among others. The entities, in turn, must send the Office of the Comptroller the annual certifications of their compliance.
The Report comments that, as of June 30, 2021, five civil lawsuits for $1,910,000 for damages were pending resolution by the courts.
This first report on Aguas Buenas covers the period from July 1, 2018 to June 30, 2021.
See Audit Report M-22-35.
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.
