Comptroller reveals data control deficiencies in the Department of Treasury's SIRAT system.
The Office of the Comptroller of Puerto Rico issued a qualified opinion of the operations of the Computerized Information Systems of the Department of Treasury. A qualified opinion is issued when the instances of noncompliance, individually or in the aggregate, are significant, but not pervasive.
The Report reveals deficiencies in the administration and deactivation of the access accounts to the Treasury Revenue and Collection System (SIRAT) of the Department of Treasury. As of March 31, 2023, 66 access accounts of the 221 accounts with collector level had not had any activity for 1,003 days. In addition, four access accounts had never been used since their creation between 2011 and 2012, and six users did not use their accounts to access the system for more than a year.
These situations expose the Department to the risk that unauthorized persons gain access and make improper use of the confidential information in SIRAT, among others. In addition, the governmental entities did not notify the Department about the inactivity of the accounts.
The audit, of three findings, notes that the accounts of 10 users were active, although they no longer used SIRAT as part of their duties, and the accounts of three users remained active, although their appointments as collectors had been cancelled.
The auditors detected the absence of an official form to document the request for access to SIRAT. Instead, it was requested directly by email to the person who created the account or through another form for another purpose. This situation does not allow knowing the access levels granted to the SIRAT user, prevents maintaining adequate control and encourages the granting of unauthorized accesses.
The Report indicates that 434 payment receipts recorded by the collectors and processed in SIRAT did not appear recorded or cancelled in the system. This programming deficiency affects the integrity of the information and reduces the reliability of the recorded data.
The audit recommends that the Secretary of Treasury update Regulation 25 of 2012, Collection, Deposit, Control and Accounting of Funds Collected by Official or Substitute Collectors and their Assistants, and Circular Letter 1300-16-99, Instructions to follow for agencies under the PeopleSoft Application, to adapt them to the current operational changes.
The budget assigned to the Department from 2021 to 2024 was $215,178,000, $208,103,000, $939,423,000 and $987,777,000, respectively.
This third report of the Department of Treasury covers the period from July 1, 2020 to October 31, 2023.
The Audit Report OC-25-31 can be obtained on our website: www.ocpr.gov.pr.
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