The Comptroller of Puerto Rico issues a qualified opinion on the operations of the Office of Information Systems (OSI) of the Corporación del Centro de Bellas Artes de Puerto Rico. A qualified opinion is issued when the instances of noncompliance, individually or together, are significant but not pervasive.
The Report reveals that the Regulation for the Purchase of Equipment, Materials, Services, and Permanent Works and Improvements was not complied with in the purchases made for the information systems. For example, necessary forms in the purchasing process were omitted, such as the Justifying Memorandum or the Receipt Report CBA-05. In the Special Disbursement Request forms, the justification and the evidence indicating that prior payment was a requirement for the supplier before rendering the service or delivering the requested good were omitted.
Our auditors detected that for seven purchase orders no evidence was found that the acquired goods had been received, recorded, and inspected, nor the delivery slip as required by the Regulation. In four purchase orders for $17,198 the availability of funds was not verified before the order was issued, and five purchase orders were awarded to two suppliers not registered in the Single Bidders Registry. In addition, quotations were not obtained from at least three representative suppliers of the market in seven purchase orders, and quotations were received up to 51 days before preparing the requisitions, contrary to the Regulation.
The two-finding audit notes that the record of the accounting system's transactions was not periodically reviewed to control and guarantee the integrity, accuracy, and validity of the transactions. This situation deprived management of the tools necessary to supervise the work performed by the users, and to detect the improper access and use of the computerized systems.
The Report covers the period from May 13, 2015, to May 27, 2016.
See Audit Report TI-18-12.
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