Audit identifies inefficient use of resources at the Municipality of Aguada
San Juan, Puerto Rico (August 20, 2026) – The Comptroller of Puerto Rico, CPA and Attorney Carmen Vega Fournier, published today audit report OC‑27‑23, concerning the Municipality of Aguada, covering the period from July 1, 2021 to December 31, 2024.
The audit found that the Municipality's operations were carried out, in all significant respects, in accordance with the law and the regulations in effect, except for one finding and two special comments included in the report.
The principal finding details that the Municipality acquired ten portable devices (tablets) on March 3, 2022 for a total of $2,299, intended for public use in the municipal libraries. However, during a physical inspection carried out on June 16, 2025, the auditors identified that the tablets remained in their boxes, stored in the office of the information technology specialist, without having been distributed or used. By that date, 1,201 days had elapsed since their acquisition. The situation was contrary to Article 2.090 of the 2020 Municipal Code and to Chapter IV, Section 7, of the 2016 Municipal Regulation. Among the effects noted are the inefficient use of public resources and the risk of losing the equipment's warranty.
According to municipal management, the delay was an isolated situation related to an excessive workload, and it added that the equipment was always properly identified and safeguarded. It further indicated that the situation was addressed immediately by configuring the devices and subsequently delivering them to the municipal libraries.
The report also includes Special Comments on other significant matters:
The report notes that an official held the position of principal auditor with a monthly salary of $3,487, a figure that exceeded by $490 the maximum permitted under the salary scale in effect. In addition, it indicated that the position of director of Internal Audit remained vacant from December 16, 2020 to August 30,
2025, although the duties were performed by the principal auditor.
The Municipality maintained that this matter reflected a historical situation already addressed and that the Internal Audit Unit continued to operate effectively during the audited period.
The report further includes recommendations addressed to the mayor, the director of the Office of Management and Budget and the president of the Municipal Legislature, in order to ensure the correction of the situations noted and prevent recurrence.
The Comptroller urged municipal officials to continue strengthening internal controls and to ensure the effective, economical and ethical use of public resources for the benefit of the public.
Audit Report OC‑27‑23 is available at ocpr.gov.pr.
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