Press Releases

The Office of the Comptroller of Puerto Rico publishes the result of the investigation of a complaint about alleged irregularities related to the management of the own funds of the Luis Muñoz Marín School of Yabucoa. The complaint indicates that the funds are used without the approval of the School Council (SC) and the Collector, and that checks had been issued without the signature of the School Principal.

The investigation conducted by the Office of Complaints and Fiscal Intelligence revealed that there was non-compliance with Act 149-1999, Organic Act of the Department of Education of PR, with the Regulation of School Councils of the Community Schools and with the Guide for the Management of Own Funds.

Our auditors determined that of the 16 checks issued and two canceled from November 10, 2015, to May 31, 2016, one of the checks did not have the signature of the Principal. Two requests for authorization for a school activity were not completed in all their parts and the signature of the Collector was missing.

In addition, 10 of the 16 purchases made were not recorded in the Purchase Notification Register, and contrary to the Guide for the Management of Own Funds, as of April 19, 2017, the reconciliations of the School Council's check account had not been prepared either.

On the other hand, as of April 19 of this year, the School had not constituted its School Council and none of the minutes of the 2015-16 meetings were signed by the officials who acted as School Principal, President and Secretary. These situations do not allow adequate control of the operations carried out at the School to be exercised. In addition, they foster an environment in which errors and irregularities are committed in said operations, among others.

The Report is dated December 7, 2017.

See the Result of the Complaint Investigation, RIQ-OQIF-18-06.

To see other published reports, visit our Audit Reports section.