The Office of the Comptroller of Puerto Rico issued a qualified opinion on the operations of the Information Technology Department of the Automobile Accident Compensation Administration (ACAA). A qualified opinion is issued when the instances of noncompliance, individually or in the aggregate, are significant but not pervasive.
The Report reveals that the interface through which $14,195 was disbursed between the Cash Management module and the Integrated Application for the Management of Recovery for Automobile Accidents (AIRCAA) was not in operation. The service to develop the interface was contracted in order to automatically reconcile the cash balance of revenues and accounts receivable for the recovery of medical expenses excluded from ACAA coverage, such as: driving while intoxicated, without a license, or under the influence of controlled substances.
This situation did not allow the reconciliation of collections for recoveries and could cause errors in the balancing of transactions.
The three-finding audit detected that more than thirteen months had elapsed since the issuance of the First and Second Debt Recovery Notice, contrary to the four months established by the 2008 Recovery Procedure Manual. In addition, in 1,436 cases more than two years had elapsed from the issuance of the Second Notice to the Lien Letter, contrary to the directive issued by the executive director in 2013.
The Report also points out that 35% of the debtors were behind on their payment plans by more than two years, and did not have a lien recorded in the DAVID Plus System of the Department of Transportation and Public Works. A similar situation had been commented on in Internal Audit Report 1819-03 of 2018.
The Comptroller's auditors identified multiple deficiencies related to the reliability of the recovery records in AIRCAA. For example, 16,608 accounts receivable had not been migrated from the E-Business system to the AIRCAA system and the database did not include information on the first collection notice in 905 cases, among others. These situations reduce reliability and could limit the effective management of recovery. The report covers the period from April 16 to November 30, 2018.
See Audit Report TI-21-07.
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