The Office of the Comptroller of Puerto Rico issued a qualified opinion of the operations of the Information Systems Office (OSI) and of the information systems of the Corporation of the School of Plastic Arts and Design of Puerto Rico. A qualified opinion is issued when the individual or aggregate noncompliances are significant, but not pervasive.
The Report reveals that the Corporation invested $53,900 to migrate the student data from the DiamondD system to the Collegium system without obtaining the expected benefits. The contracting and data correction process began in 2013, but as of June 2018, only the module for the management of courses and enrollments of continuing education had been used.
The Corporation in fact decided not to continue with the migration of the remaining modules to the Collegium system and to update the DiamondD system. This situation was due to the budget limitation to renew the contracts with the company, the suspension of federal funds due to the 2017 student strike and the emergency of Hurricane María.
The four-finding audit notes that for 2019, the Corporation did not have a risk analysis report of the computerized information systems. This analysis must be performed at least every two years and the Corporation has the trained personnel to carry it out.
Contrary to current regulation, the Corporation did not provide fiscal documents for examination by the Comptroller's auditors such as: the payment files of two contracts, bid award letter, invoices and copies of checks, among others. These situations prevent maintaining adequate control of the disbursement and purchasing processes.
The audit reveals that the former director of the Office of Finance and Accounting did not comply with his responsibility to record the checks in the Abila MIP system. From the examination performed as of August 12, 2019, the record did not include 40 checks of one of the bank accounts and 21 checks of another account. In addition, five manual checks had not been recorded and another two lacked information. This situation affects the reliability of the data and the reports of the check registration system.
The Report recommends to the Board of Directors to observe that the rector complies with the recommendations of this Report.
The audit of the Corporation covers the period from January 24 to September 6, 2019.
See Audit Report TI-21-10.
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