Press Releases

Comptroller notes deficiencies at the C3Tec Center of the Municipality of Caguas

Audit identifies purchases of more than $46 thousand without the required quotations, deficiencies in contracting files and failure to file the 2025 annual report with the Department of State.

San Juan, Puerto Rico – (June 18, 2026) The Comptroller of Puerto Rico, Attorney and CPA Carmen Vega Fournier, reported today the results of a specific-scope compliance audit of the Centro Criollo de Ciencias y Tecnología del Caribe, Inc. (C3Tec), a nonprofit corporation created in 2007 and sponsored by the Autonomous Municipality of Caguas to promote scientific, technological and educational development through programs, exhibitions and learning experiences aimed at Puerto Rican children, youth and families. The audit examined operations carried out between January 1, 2020 and June 30, 2025, related mainly to the handling of legislative funds, purchasing processes and the contracting of professional services.

The audit issued a qualified opinion, concluding that the operations examined were carried out, in general terms, in accordance with the applicable law and regulations, except for the findings related to purchases and the contracting of professional services.

“The sound administration of public resources requires that every entity receiving government funds maintain effective internal controls, complete documentation and transparent procurement processes that promote free competition and accountability. The situations identified in this audit require attention in order to strengthen administrative controls and protect the resources allocated for educational and community purposes,” said Vega Fournier.

One of the report’s principal findings relates to purchases made using legislative funds without complying with the quotation requirements established by regulation and by the Center’s own internal policies. The audit determined that, between April 2021 and December 2024, purchases were made totaling $46,288 without obtaining the minimum quotations required to support the selection of the suppliers.

In five acquisitions totaling $42,822, whose individual value exceeded $2,000, the Center did not obtain the three quotations required to guarantee free competition among suppliers. These purchases included a laser cutter, a fume extractor, laptop computers, chairs and other materials. In addition, in three equipment purchases totaling $3,466, the two quotations required for acquisitions exceeding $500 in value were also not obtained.

The audit also revealed that disbursements of $58,647 were made for eight purchases of equipment and materials without the purchase orders required by the Center’s Purchasing Policy being issued. These acquisitions ranged between $2,580 and $28,240. According to the report, the absence of purchase orders makes it difficult to maintain adequate control of budgetary appropriations and may lead to the improper use of funds or the invalidation of commitments with suppliers.

Likewise, the auditors identified significant deficiencies in the documentation of the purchasing files. The 17 requisitions examined were not completed in all their parts and lacked essential information such as supplier identification numbers, budget accounts, unit prices, quantities, approval dates, required signatures and other data necessary to properly document the transactions. Similarly, the invoices examined lacked information required by the internal regulations, including budget account numbers and approval signatures.

The audit also found deficiencies in the controls related to the delivery of payments. For several disbursements totaling more than $32,000, neither the date of delivery of the checks nor the signature of the persons who received them was properly recorded, limiting the documentary evidence of the final disposition of those payments. In addition, in one of the files examined, the Merchant Registration Certificate required to do business in Puerto Rico was not found.

As part of the comments submitted during the audit process, the Center’s management defended the acquisition of a laser cutter and related equipment for more than $33,000, indicating that prior to the purchase they visited various educational institutions and digital fabrication centers in Puerto Rico to evaluate similar equipment.
Management maintained that the machine selected was the one consistently used by leading institutions in the field and that it had local representation to guarantee maintenance, parts and technical support. It also argued that they did not identify other suppliers with comparable equipment at the time of the acquisition.

Nevertheless, the Office of the Comptroller of Puerto Rico (OCPR) concluded that the finding stands because “the Center did not carry out the steps required to verify the existence of other suppliers before making the purchase, as required by the provisions of the 2019 Purchasing Policy. The verification was carried out after the Center received the draft audit report”.

The report’s second finding relates to deficiencies in the contracting of professional services. The audit examined contracts awarded for guide, usher, administrative support, laboratory technician, educator, equipment repair services and services related to the Makers Academy. Although the contracts were executed in writing and the services were rendered, significant documentary deficiencies were identified in the files.

Among the situations noted, it was found that none of the contracts examined included the formal authorization of the manager of the area that would receive the services, nor was the Contract Terms Sheet required by institutional policy prepared and, in one of the files, the contractor’s Merchant Registration Certificate was not found. According to the audit, these omissions detract from the validity of the contracting process and may affect the proper execution and oversight of the agreements entered into.

The Center’s management maintained that the deficiencies identified were documentary in nature and did not affect the validity of the contracts or the effective rendering of the services. It further reported that it reviewed its internal policies, implemented mandatory checklist forms, strengthened documentary verification processes and established additional controls to ensure that no contract is executed or paid without a complete file.

As part of the special comment included in the report, the OCPR noted that the Center had not filed with the Department of State the annual report corresponding to 2025, failing to comply with the requirements established by the General Corporations Act.
The failure to file prevents the Government and other entities from having access to updated information on the corporation’s operational and financial situation.

The audit also highlighted that the Center received five legislative grants totaling $388,259 between fiscal years 2020-21 and 2024-25, of which it had disbursed $386,620, leaving an accumulated surplus of $1,639 at the close of the period examined.

Among the recommendations issued, the OCPR urged the mayor of Caguas and president of the Board of Directors, as well as the Center’s executive director, to strengthen the internal controls related to purchases, ensure that the required quotations are obtained, issue purchase orders for the corresponding acquisitions, properly complete the purchasing and contracting files, maintain the required certificates from suppliers and contractors, and guarantee the timely filing of corporate reports with the Department of State.

“Compliance with purchasing, contracting and documentation processes is not a merely administrative requirement. These controls are fundamental to guaranteeing transparency, promoting free competition and protecting the public funds allocated to programs that directly benefit our communities. Implementing the recommendations issued will contribute to strengthening institutional governance and public trust in the Center’s operations,” concluded the Comptroller.

During the fiscal years examined, the entity managed annual budgets ranging between $1.1 million and $1.6 million and reflected accumulated surpluses in its audited financial statements.

The full report is available at www.ocpr.gov.pr.