The Office of the Comptroller of Puerto Rico issued a qualified opinion of the fiscal operations of the Municipality of Hormigueros. A qualified opinion is issued when the noncompliance, individually or as a whole, is significant but not pervasive.
The one-finding Report reveals that the Municipality purchased 10 laptop computers for $10,290 with three quotations obtained from a previous purchase. The auditors identified that the quotations evaluated from November 2020 had storage and processing specifications different from the specifications established in the requisition of December 2020.
In addition, the supplier delivered the computers according to the specifications of the purchase order and not according to the quotation, for which the Municipality paid a higher price for computers of lesser capacity. These disbursements were made as part of the purchases made with the funds of the Coronavirus Aid, Relief, and Economic Security Act (CARES Act) of 2020.
The one-finding audit notes that 44 quotations in 70% of the disbursement vouchers examined did not have the name, title, and signature of the official or employee who worked on the stages of requesting, receiving, and accepting the quotations. This deficiency fosters irregularities being committed in the disbursements.
The Report comments that, as of March 28, 2023, two civil lawsuits for $2,820,000 were pending resolution in the courts.
The Report recommends that the Office of Management and Budget ensure that the Municipality of Hormigueros complies with the Corrective Action Plan established by the Office of the Comptroller.
The Hormigueros report covers the period from January 1, 2020, to October 31, 2022.
The Audit Report M-23-31 can be found on our website: www.ocpr.gov.pr.
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