Comptroller reveals lack of control over collections and receivables at the Department of Agriculture
The Office of the Comptroller of Puerto Rico (OCPR) issued a qualified opinion of the fiscal operations of the Department of Agriculture. A qualified opinion is issued when the instances of noncompliance, individually or in the aggregate, are significant but not pervasive.
The Report reveals the lack of adequate control in the collections process. In violation of Regulation 25, the person in charge of correspondence did not prepare a record of the values received by mail, employees without the appointment of the Secretary of the Treasury received values, and the collectors did not deposit the values received daily. These deficiencies foster the commission of errors or irregularities and prevent them from being detected in time.
Regulation 25 of 2012 governs the collection, deposit, control, and accounting of public funds.
The two-finding audit notes that the Department also did not maintain control of the invoices for collection. As of September 10, 2024, the Finance Division had eight boxes with invoices not recorded in the Excel Program from 2016 to 2018, and from 2020 to 2022. This situation prevented the Department from having an updated accounts receivable subsidiary, and this may cause them to become uncollectible over time. As of June 30, 2024, the Department had an accounts receivable balance of $382 thousand for market inspections and the lease of Villas Pesqueras.
The Department of Agriculture had income of $166 million for fiscal years 2021 to 2024 and made disbursements of $157 million.
This report on the Department of Agriculture covers the period from July 1, 2020 to June 30, 2024.
Audit Report OC-25-51 can be obtained on our website: : www.ocpr.gov.pr.
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