San Juan, Puerto Rico (June 25, 2026) — The Comptroller of Puerto Rico, CPA and Attorney Carmen Vega Fournier, referred to the agencies with jurisdiction the findings of Investigation Report OC-26-44 concerning a teacher at the Manuela Toro Morice High School, attached to the Caguas Regional Education Office.
This is the result of an investigation covering the period from September 1, 2023 to April 30, 2025. It originated from a complaint filed with the Department of Special Investigations of the Office of the Comptroller of Puerto Rico (OCPR) regarding alleged irregularities in the mechanized attendance recorded in the UKG Workforce system, formerly known as KRONOS.
The examination concluded that improper payments were made totaling $4,926.80. Of that amount, $3,666.80 corresponds to state funds disbursed for 30 working days of the teaching schedule, between April 18 and June 4, 2024, without physical clock-in records or valid justification. The remaining $1,260 corresponds to federal funds paid for 14 instances of the part-time schedule contract, beginning the week of April 15, 2024, likewise without evidence of attendance.
On the five days specifically examined —April 18 and 23, and May 2, 9 and 30, 2024— the then school principal approved the attendance by means of electronic DE-14 forms, using the codes “Official Business” and “Clock-in Error”. However, the documentary evidence places the teacher carrying out health-related matters at a government entity during working hours, including discharge from a hospital on April 18, a day that was justified as participation in a basketball tournament.
The report notes that in both types of disbursement there was an absence of effective supervision at the time the records were approved. As part of the actions taken, the OCPR issued three referrals. Case RDIE-1212-6478-26-48 was submitted to the Secretary of Justice on April 13, 2026 to evaluate possible violations of the Puerto Rico Penal Code. Referral RDIE-1212-6478-26-49 was submitted to the executive director of the Office of Government Ethics on the same date. And referral RDIE-1212-6478-26-46 was submitted to the Secretary of Education on March 9, 2026, with instructions to review the attendance recording processes and establish controls that separate the approval of the regular schedule from that of the part-time schedule when both fall to the same supervisor.
The Comptroller urged “the Department of Education to reinforce internal controls and to ensure compliance with the law in order to guarantee the effective, economical and ethical use of public resources”. Investigation Report OC-26-44 is available on the Office of the Comptroller’s website, ocpr.gov.pr
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