Comptroller identifies irregularities in fuel purchases, unused equipment and unjustified payments at the Municipality of Aibonito
San Juan, Puerto Rico (August 18, 2026) — The Comptroller of Puerto Rico, CPA and Attorney Carmen Vega Fournier, published today Audit Report OC-27-17 of the Municipality of Aibonito covering the period from July 1, 2020 to December 31,
2024. The examination identified four findings and four special comments related to purchases, personnel administration, payments for the liquidation of leave, property management and internal controls.
Among the principal findings, the audit revealed that the Municipality acquired fuel for $1.26 million through 20 purchase orders without carrying out the required auction processes. Purchases of $126,239 without the required quotations were also identified, as well as acquisitions in which particular brands were specified, limiting competition among suppliers.
The audit also determined that the Municipality acquired boxing equipment for $39,994 that remained stored and unused at the time of the inspection. In addition, four employees received $68,196 in salary differentials without evidence in their files justifying the additional duties. In another case, the Municipality did not withhold a debt of $705 that an employee owed to the Department of Treasury when paying a liquidation of accumulated leave, and subsequently issued the employee an improper payroll payment of $816.
As part of the special comments, the Office of the Comptroller identified, among other situations, deficiencies in fuel dispensing and inventories, the lack of an internal auditor throughout the entire audited period and the absence of physical inventories of movable property during several fiscal years. It also noted that a report on the use given to a municipal sponsorship of $10,000 had not been required.
The Comptroller recommended that the mayor and the Municipal Office of Management and Budget strengthen internal controls, comply with the legal requirements for purchases, improve human resources administration, carry out the required inventories and keep the Internal Audit Unit operating.
Audit Report OC-27-17 is available at www.ocpr.gov.pr.
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