Comptroller's report reveals payments contrary to law, financial delays, and human resources failures in Maunabo
San Juan, Puerto Rico, (May 1, 2026) -The Comptroller of Puerto Rico, Attorney and CPA Carmen A. Vega Fournier, published today the Audit Report OC-26-26, of the Municipality of Maunabo, which examines the fiscal and administrative operations carried out during the period from July 1, 2019 to June 30, 2023.
This audit, of a compliance nature, had as its main objective to determine whether the Municipality's operations were carried out in accordance with the Municipal Code of 2020, the Municipalities Act, and the applicable regulations. Among the specific objectives, the evaluation of the contracting of professional services was included, particularly those related to emergencies following hurricanes Irma and María, as well as the review of human resources processes, payroll management, and compliance with financial reports.
As a result of the tests performed, the Office of the Comptroller of Puerto Rico (OCPR) issued a qualified opinion, which means that, although in general terms the operations were carried out in accordance with the law, significant deviations were identified reflected in six findings.
Among the main findings, the following stand out:
• Payments of $83,240 contrary to the applicable law and regulations, related to professional services rendered without a prior formal contract, in excess of the contracted amount, and duplicate payments. In addition, budgetary credits not obligated at the time a contract was granted.
• Delays in the delivery of audited financial statements, with delays of up to 364 days, as well as noncompliance in the submission of certifications required by law, which can affect transparency and the allocation of federal funds.
• Payments of $27,807 in excess of the established salary scale, in addition to deficiencies in personnel appointments and recruitment processes.
• Failure to formalize agreements in the assignments of municipal employees, which implies the absence of legal documents that establish responsibilities between the parties.
• Noncompliance and delays in the submission of payroll reports and privatization certifications, affecting accountability.
• Absence of regulations and documentation in personnel files, which limits the application of uniform controls in public administration.
Likewise, the report includes special comments related to budget deficits, disclaimer and qualified opinions in previous financial audits, and questioned costs in federal programs.
For its part, the Municipality responded to the OCPR that it has initiated corrective actions, including recovery efforts for excess payments and the updating of its financial reports, as part of its efforts to comply with the legal provisions.
Among the main recommendations, the Comptroller urges the Municipality to strengthen internal controls, ensure strict compliance with the applicable rules in the contracting and management of public funds, correct the deficiencies in the human resources processes, and guarantee the timely presentation of financial reports and required certifications.
“Although in general terms the Municipality's operations were carried out in accordance with the applicable law and regulations, the findings identified show deviations that must be addressed promptly to strengthen sound public administration and prevent their recurrence,” stated the Comptroller.
This report constitutes the second and last on the Municipality of Maunabo and is available on the official website of the OCPR at ocpr.gov.pr.
Some documents on this page are saved in PDF format.
To view these documents, you must have the following free program installed.
