The Office of the Comptroller of Puerto Rico issues a qualified opinion on the operations of the personnel area of the Ports Authority. A qualified opinion is issued when the instances of noncompliance, individually or in the aggregate, are significant but not pervasive.
The Report reveals that salaries were paid to two executive assistants and to the director of Strategic Development that exceeded the maximum amount established in the salary scale. This, without the due documentation required by Article 13, Section 13.2-2 of the Regulation of Confidential Employees. The excesses fluctuated between $198 and $398 monthly.
The three-finding audit notes multiple deficiencies such as calculation errors in the computation of employer contributions in six appointments or the lack of certifications from the Budget Section in four appointments. In addition, the Authority did not provide our auditors with the approval of the Secretariat of the Governorship to be able to make the three appointments mentioned and to unfreeze and reclassify a position in accordance with what is provided in Administrative Bulletin OE-2013-02 on budget control related to appointments and any personnel transaction to vacant positions.
Our auditors identified that as of June 30, 2017, the Office of Internal Audit had not conducted audits of the operations of the Office of Human Resources nor had it included it in the audit plans. This situation allows errors and irregularities to be committed in personnel transactions without them being detected in time.
The Report covers the period from July 1, 2012 to December 31, 2016.
See Audit Report CP-18-12.
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