The Comptroller reveals a debt of $2.3 from Atenas Community Health Center for the leasing of the Manatí CDT
The Office of the Comptroller of Puerto Rico (OCPR) issued a qualified opinion on the fiscal operations of Atenas Community Health Center, Inc. A qualified opinion is issued when the noncompliances, individually or together, are significant but not pervasive.
The Report reveals that, as of June 30, 2023, the nonprofit corporation sponsored by the Municipality of Manatí, Atenas Community Health Center, Inc, (Center) had a debt of $2.3 million for the leasing of the Diagnostic and Treatment Center, and of the Medical Emergencies and Rescue building. The first contract, formalized in 2009, established a monthly lease fee of $1. In 2013 another contract was signed that raised the lease to $40,000 monthly and was amended to extend its term. The contract was again amended on June 21, 2016, despite the debt of $1.2 million for rent of the facilities.
This situation of not complying with payments exposes the Center to having its contract canceled and to unnecessary litigation. In addition, the lack of payment leaves the Municipality without those economic resources to provide necessary services to the citizenry.
The three-finding audit notes that 66% of the worked-time reports, attendance sheets and invoices between 2020 and 2021 were not signed by the medical director or by the administrator, nor by the physician or by the employees who worked additional hours. These payrolls were paid with funds assigned through joint resolution of the Senate and the Coronavirus Relief Fund. Nor were five professional services invoices for $1,631 located for examination.
This situation has the effect of fostering the commission of errors in the processing of payments and of not being able to detect them in time to assign responsibilities.
In contravention of the 2009 Statutes that govern the operation of the Board of Directors, the regulations on Property, Purchasing, Income and Accounts Receivable, as well as the Human Resources Department Manual, had not been approved by the Board. This situation did not allow the Board to pass judgment on the reasonableness of the revisions made and means that the decisions taken with these unapproved regulations can be objected to.
The Report comments that the Center had accumulated deficits of up to 79% of its budget in 2021, 47% in 2022 and 57% in 2023. Operating at a deficit in a fiscal year reduces the resources available to fulfill its obligations to the citizenry. In this regard, it is recommended that the executive director of Atenas Community Health Center, Inc. develop an austerity plan that eliminates the budget deficit.
The Center's budget was $2.6 million in 2021, $4 million in 2022, $3.2 million in 2023, and $4 million in 2023.
The Report also recommends that the director of the Office of Management and Budget ensure that the Municipality and the Center comply with the Corrective Action Plan established by the OCPR.
This report covers the period from July 1, 2020 to June 30, 2024.
Audit Report OC-25-90 is available on our website: www.ocpr.gov.pr
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