Comptroller evaluates operations related to vessel registrations and renewals in audit of the DNER
San Juan, Puerto Rico (August 6, 2026) — The Comptroller of Puerto Rico, CPA and Attorney Carmen Vega Fournier, reported today the results of a specific-scope compliance audit of the vessel registration and renewal operations carried out by the Office of the Navigation Commissioner (OCN) of the Department of Natural and Environmental Resources (DNER), covering the period from July 1, 2021 to June 30, 2025.
The objective of the audit was to determine whether the transactions were carried out with the required documentation, whether the payments of annual fees and fines were processed correctly, and whether the data recorded in the NEPTUNO system was reliable.
The report reflects a qualified opinion, highlighting significant instances of non-compliance in documentation and process management. The finding identified the lack of required documentation in 36 transactions, including the absence of applications and certificates signed by vessel owners, in both the physical and digital files.
Separately, deficiencies in the handling of payment receipts were detected, such as numbers recorded incorrectly and the absence of electronic cancellation in accordance with the applicable rules. In addition, irregularities in the handling of administrative fines were identified, including the deletion of tickets without evidence, which represented a loss of $2,300 for the OCN.
The auditors of the Office of the Comptroller also noted the absence of operational controls, such as the lack of daily reconciliations and deficiencies in the supervision and training of personnel. In addition, in the special comment, gaps in the sequence of transactions recorded in the NEPTUNO system are indicated, which affects the integrity and reliability of the data used for decision-making.
"It is necessary to strengthen controls, ensure compliance with regulatory provisions and reinforce supervision in every government agency to avoid administrative deficiencies," said the Comptroller.
The Report also includes recommendations addressed to the Secretary of the DNER to
strengthen supervision, guarantee strict compliance with the registration and renewal processes, improve the controls of the NEPTUNO system, and ensure the electronic validation of digital receipts.
Audit Report OC-27-15 is available at www.ocpr.gov.pr.
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