Press Releases

Comptroller publishes audit of the Department of the Family with findings on pending payments, fiscal controls, accounts receivable, property, and federal financial compliance

San Juan, Puerto Rico – (April 29, 2026) – The Comptroller of Puerto Rico, Attorney and CPA Carmen A. Vega Fournier, reported today the publication of the Audit Report OC-26-24, corresponding to the Department of the Family, which covers the period from July 1, 2020 to November 30, 2024.

The report was carried out in compliance with the constitutional and legal powers of the Office of the Comptroller of Puerto Rico (OCPR) and contains a qualified opinion. This means that, in general terms, the operations examined were carried out in accordance with the applicable law and regulations, except for findings 1 through 9.

“This audit reaffirms the ministerial duty of our Office to objectively examine the use of public resources, promote solid internal controls, and foster efficient, transparent, and responsible public administration,” stated Comptroller Vega Fournier, who mentioned that the Department of the Family has already established a corrective plan that the comptroller's office will evaluate in 6 months.

The examination identified significant findings in sensitive areas related to payments from the Disability Determination Program, bank reconciliations, unauthorized debits, accounts receivable, contracting of external audits, property management, internal accounting, and compliance with reports required by law.

One of the main findings establishes that, as of December 30, 2024, there were payments pending processing of $1,563,138 for medical evidence and travel expenses, corresponding to several fiscal years.

Likewise, significant deficiencies were identified in the internal controls of the Payments Division, including the absence of adequate records of checks returned by mail, lack of segregation of duties in the custody of blank checks, nonexistence of a perpetual inventory, and more than 10,000 obsolete checks not voided.

In another area, the audit revealed delays in the submission of bank reconciliations to the Department of the Treasury, unclarified differences of $52,552, and the failure to return $152,809 corresponding to 7,222 checks expired for more than six months without being cashed by beneficiaries.

Similarly, 59 unauthorized debits of $27,696 were detected in the bank account of the Special Paying Officer, used for payments unrelated to public functions, including credit cards, medical insurance, internet, telephone, and other items. The report also points out losses of $3,164 that were not claimed in a timely manner against the global bond or the corresponding insurer.

Regarding payroll, accounts receivable of $65,920 were determined for improper salary payments to employees who ceased functions, were on leave without pay, or did not have available balances of accrued leave. The report also points out deficiencies in the subsequent collection efforts.

The audit also documented substantial delays in contracting external auditors to perform the single audits required by federal regulation, as well as delays of up to 613 days in the submission of audited financial reports to the Federal Audit Clearinghouse, which may expose the agency to risks related to federal funds.

In the administrative area, deficiencies were noted with inventories and property control, the absence of internal accounting records for certain programs, and delays in the delivery of monthly payroll reports, position registry, and annual certifications required by law.

The report collects comments from the Department's management, in which it is reported that corrective actions have already begun to be implemented. Among these, it was indicated that the requests for pending funds for disbursements of medical evidence and travel expenses would be processed, controls would be established for the custody of checks, obsolete forms would be voided, funds from expired checks would be remitted to the Department of the Treasury, and compliance with regulatory reports would be reinforced.

In addition, the secretary reported that the monthly payroll and position reports would be submitted within the term required by law, as well as the Position Registry and the corresponding Annual Certification.

Among the main recommendations issued by the OCPR are: establishing written internal control standards; promptly processing pending payments; strengthening bank reconciliations; investigating irregularities; claiming losses when applicable; improving the management of accounts receivable; complying with federal audits; updating accounting records; strengthening property control; and submitting all required reports in a timely manner.

“The recommendations issued constitute a road map to strengthen the fiscal and administrative governance of the Department of the Family. Our call is to implement them with diligence and a sense of urgency, always for the benefit of the most vulnerable populations that depend on these services,” concluded Comptroller Vega Fournier.

The complete report is available on the Office's official portal: ocpr.gov.pr.