The Office of the Comptroller of Puerto Rico issued a qualified opinion of the operations of the computerized information systems of the Municipality of Aguas Buenas. A qualified opinion is issued when individual or combined noncompliance is significant, but not pervasive.
The Report reveals the lack of a risk analysis report of the computerized information systems as of November 30, 2020. This situation prevents estimating the impact that the risk elements would have on the information systems, to protect them and reduce the loss of information. Every governmental entity must conduct a risk analysis, at least, every 24 months or when a significant change occurs in the operational infrastructure.
The two-finding audit also points out that the Municipality lacked a contingency plan for the information systems in case of emergency. A contingency plan contains the requirements to maintain and recover critical information technology services that ensure the continuity of operations.
The Report recommends, among others, that the Office of Municipal Management ensure that the Municipality complies with the Corrective Action Plan of the Office of the Comptroller. The report covers the period from January 27, 2020 to January 29, 2021.
See Audit Report TI-22-04.
To see other published reports, visit our Audit Reports section.
Some documents on this page are saved in PDF format.
To view these documents, you must have the following free program installed.
