Press Releases

The Comptroller of Puerto Rico issued a qualified opinion on the fiscal operations of the Center for Diabetes Research, Education and Medical Services. A qualified opinion is issued when the noncompliances individually or together are significant, but not pervasive.

The Report reveals that, at the Center, the accounts receivable of the patients' debts were not recorded in the General Ledger. As of November 15, 2021, the Center had recorded 980 patients with debts for a total of $14,492 in the medical plans billing system.

In addition, the auditors identified debts with a balance, despite up to more than five years having elapsed since the service was rendered. This situation prevents having the accounting of the Center's funds and assets, and has the effect that the accounts receivable become uncollectible.

The administrative officer commented in this regard that the Center has not had billing personnel for years, and the executive director indicated that it does not have the budget nor the necessary personnel for such efforts.

The three-finding audit notes that, as of August 12, 2021, the Board of Directors had not submitted to the governor the semiannual reports for fiscal years 2016 to 2020, as provided by Act 166-200.

The Report publishes that the auditors of the Office of the Comptroller could not  validate the resolutions approved by the Board since: the Board did not draft the minutes of three of the meetings held in 2016, 2018 and 2020, the minutes of nine meetings were not ratified by the Board, and the Board also did not provide evidence of the voting of its members in two meetings in 2016.

The audit recommends to the executive director that he prepare regulations to regulate the collection efforts of the accounts receivable, and to the Board of Directors that it approve the regulations in this regard. This report covers the period from July 1, 2015 to September 30, 2022.

Audit Report OC-24-12 can be obtained on our Internet page: www.ocpr.gov.pr.