Comptroller notes deficiencies related to disbursement vouchers and deficiencies with collection receipts at the Municipality of Vega Baja
San Juan, Puerto Rico (July 17, 2026) — The Comptroller of Puerto Rico, CPA and Attorney Carmen Vega Fournier, reported today the results of a compliance audit of the Municipality of Vega Baja, in which deficiencies were identified related to disbursement vouchers and their supporting documents, as well as to collection receipts.
The audit examined operations carried out between July 1, 2020 and June 30, 2024 and issued a qualified opinion related to two (2) findings noted in the Report.
The first finding exposes deficiencies in the control of disbursement vouchers. Of 96 vouchers examined between 2020 and 2024, 79 were pre-audited between eight (8) and 891 days after being paid and 12 were pre-audited after being requested by the auditors. In addition, in 27 cases the invoices were not marked as paid.
The Municipality also failed to provide our auditors with two (2) vouchers totaling $8,323 related to equipment and uniforms.
The deficiencies with the collection receipts consist of non-compliance with the internal controls for the collection of funds. The examination of 233 system receipts revealed that 23 of them (10%) were recorded in the SIMA system without including the manual receipt number issued by the collectors and internal revenue agents.
This Report contains a special comment on the Fixed Assets Registry of the SIMA system for the movable and immovable property that the Municipality has had since 2017. The examination of this matter revealed that, as of June 30, 2024, that Registry was not up to date in the SIMA system. It was found that it had 2,771 property units recorded, valued at $5,856,378. However, the Municipality kept a registry prepared in spreadsheets (Microsoft Excel) that reflected 11,826 movable and immovable units valued at $119,655.495.
The special comment also reveals that, between fiscal years 2020-21 and 2023-24, the warehouse custodians did not carry out the required annual physical inventories. During a visit, the auditors identified discrepancies between the physical count of items and the balances recorded in the perpetual inventory, including vehicle parts and office supplies.
Audit Report OC-27-06 is available at www.ocpr.gov.pr.
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