Comptroller reveals deficiencies with the collections of the mental health, drug addiction and alcoholism programs of ASSMCA
The Office of the Comptroller of Puerto Rico (OCPR) issued a qualified opinion on the fiscal operations of the Administration of Mental Health and Anti-Addiction Services (ASSMCA) of the Department of Health. A qualified opinion is issued when the breaches individually or collectively are significant, but not pervasive.
The Report reveals deficiencies with the collections of programs and services related to mental health, drug addiction and alcoholism. The auditors identified that ASSMCA did not maintain a perpetual inventory of the blank receipts, did not prepare the bank reconciliations of the own-source revenues deposited, and the amounts collected were deposited up to 11 days after the receipts had been issued.
The audit, of one finding, notes that these situations impede adequate control of collection and there is no certainty that the balances in the bank account are correct.
Among the programs through which ASSMCA generates own-source revenues are: the talks that promote road safety in accordance with Act 22-2000, the Compulsive Gamblers Assistance Program, or services offered in its clinical and psychiatric hospitals.
ASSMCA's budget amounted to $716 million for fiscal years 2022 through 2025 and it made disbursements totaling $588 million in the same period.
The Report recommends to the administrator of ASSMCA that she ensure that the auxiliary administrator of Managerial Services adequately supervise the operations of the Collections and Recovery Section so that the situations noted in the finding are not repeated.
This third and final report of ASSMCA covers the period from July 1, 2021 to August 31, 2024.
The Audit Report OC-26-04 can be obtained on our website: www.ocpr.gov.pr.
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