Comptroller notes administrative deficiencies at the Municipality of Toa Baja
San Juan, Puerto Rico – (June 30, 2026) The Comptroller of Puerto Rico,
CPA and Attorney Carmen Vega Fournier, reported today the publication of Audit Report OC-26-50, which examines various administrative processes of the Municipality of Toa Baja corresponding to the period from January 1, 2020 to June 30, 2025.
The report presents a qualified opinion, following the identification of findings related to the acquisition and management of municipal properties, the recording and control of assets, the custody of electrical generators, the carrying out of inventories, the timely notification of losses and accidents, as well as internal oversight.
Among the situations observed by the auditors are properties acquired without reviewed appraisal reports, incomplete records in the fixed assets system, equipment that could not be located and deficiencies in the controls for the temporary transfer of electrical generators. Other areas noted were: inventories not carried out, late notifications of losses and accidents, and limitations in internal oversight.
For its part, the Municipality responded that it had taken corrective measures, including the appointment of additional personnel in charge of Property, the reinforcement of training, the updating of procedures, the initiation of the necessary regulations and the establishment of controls to improve the administration of property and assets. In some cases, the Municipality disagreed with the observations, arguing different interpretations of the applicable rules, although it indicated that it would incorporate the recommendations in order to strengthen its processes.
“Accountability is essential to ensure the responsible use of public resources. We urge the Municipality to continue strengthening its administrative processes and internal controls to help improve the efficiency of its operations,” said Comptroller Vega Fournier.
The report includes recommendations directed to the municipal administration to address the situations noted, reinforce supervision and ensure compliance with the applicable regulations.
This audit report OC 26-50 is available on the portal www.ocpr.gov.pr.
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