Press Releases

Report reveals deficiencies in the collections operations of the UPR at Ponce

The Office of the Comptroller of Puerto Rico (OCPR) issued a qualified opinion of the fiscal operations of the University of Puerto Rico at Ponce. A qualified opinion is issued when the instances of noncompliance, individually or in the aggregate, are significant but not pervasive.

The Report reveals multiple deficiencies with the collections, which from 2019 to 2023 amounted to $48.2 million. Contrary to the current regulations, the acting Finance directors did not maintain a perpetual inventory of the blank manual receipt books. From the sample examined, receipts recorded incorrectly were found, or they were not issued in numerical sequence, and 120 manual collection receipts were not found. This situation prevents maintaining adequate control of the collections process and fosters the commission of irregularities with the collections.

The one-finding audit comments that, as of June 30, 2024, the UPR at Ponce had not updated the Compensation Rules of January 1, 1993. These Rules govern the process and approval of salary adjustments for officials and employees for performing tasks additional to their position. For example, the regulations did not include provisions to identify the person responsible for requesting salary adjustments from the appointing authority, conditions for requesting the adjustment, or the written authorization prior to performing the additional tasks.

The Report recommends that the Governing Board of the University of Puerto Rico instruct the president of the University to review and submit for its consideration the amendments to the Compensation Rules.

The budget of the UPR at Ponce was $23,068,820; $21,296,502; $23,760,495; $20,001,465; and $21,193,800, from 2019 to 2023, respectively.

This second and final report on the UPR at Ponce covers the period from July 1, 2018 to June 30, 2023.

Audit Report OC-25-43 can be obtained on our website: www.ocpr.gov.pr.