The Office of the Comptroller of Puerto Rico issued a qualified opinion of the fiscal operations of the Municipality of Patillas. A qualified opinion is issued when the noncompliances, individually or together, are significant but not pervasive.
The Report reveals that the Municipality paid $10,183 to the former mayor, equivalent to 45 days of vacation in excess of the 90 days he had on record, in his leave settlement. These computations were certified and authorized on January 4, 2021, even though there is no evidence of the 45 vacation days in the personnel file or in the payment supporting documents.
The municipal officials and employees who authorized the transaction could be subject to the provisions of Act 107-2020, Municipal Code of Puerto Rico. The Report recommends that the mayor evaluate whether there was an improper payment, whether to initiate a recovery action, and whether disciplinary action against the officials is warranted, among other things.
The three-finding audit notes that the property officer did not conduct the annual physical inventories of movable property for fiscal years 2018 through 2021. This situation fosters improper use, loss of property, and the inability to maintain adequate control. Audit Report M-20-03 of 2019 commented on a similar situation regarding this finding.
Contrary to the law and regulations in force, the acting liaison officer of Patillas submitted 33 records of the Monthly Payroll and Positions Report up to 15 months later than the established time. Of the reports, 21 correspond to the former mayor's administration and 12 to the mayor's current administration. This situation deprives the Government and the citizens of up-to-date information on payroll expenses and the positions filled, among other information.
The audit recommends that the Office of Management and Budget ensure that the Municipality complies with the Corrective Action Plan established by the Office of the Comptroller.
This first report on Patillas covers the period from November 1, 2018 to December 31, 2021.
Audit Report M-23-16 is available on our website: www.ocpr.gov.pr.
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