The Office of the Comptroller of Puerto Rico (OCPR) issued a qualified opinion of the operations related to the professional and advisory services of the Constitutional Board for the Review of Senatorial and Representative Electoral Districts. A qualified opinion is issued when the instances of noncompliance, individually or in the aggregate, are significant but not pervasive.
The Report reveals that the Special Paying Officer returned to the Department of the Treasury $96 thousand not spent by the Constitutional Board for the Review of Senatorial and Representative Electoral Districts 15 months later. Regulation 9 of 2009 establishes that the Special Paying Officer shall return the unspent balances of federal or state funds, and Circular Letter 1300-15-23 established, for fiscal year 2023, that the return would be made before June 9, 2023.
The two-finding audit notes that 47% of the invoices for the professional and advisory services contracts examined from 2021 to 2022 did not include the contractor's address information. The current regulations establish that each invoice must contain the name and address of the provider. These deficiencies are attributed to the fact that the pre-intervention section, which has one supervisor and 18 accounting assistants II, did not comply with the regulatory provisions.
From 2022 to 2024, the Board incurred operating expenses of $394 thousand, which were covered by a $500 thousand appropriation through Joint Resolution 8-2021.
This audit, of specific scope, covers the period from July 1, 2021 to June 30, 2024.
Audit Report OC-25-55 can be obtained on our website: www.ocpr.gov.pr.
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