Comptroller refers to Justice, Treasury and Ethics investigation findings on the improper use of technological resources at the Municipality of Trujillo Alto
San Juan, Puerto Rico – (June 26, 2026) The Comptroller of Puerto Rico, CPA and Attorney Carmen Vega Fournier, reported today the results of a digital forensic investigation carried out by the Office of the Comptroller of Puerto Rico (OCPR) related to a complaint about the improper use of the Municipality of Trujillo Alto’s technological resources to prepare income tax returns for private clients.
The investigation covered the period from January 1 to June 30, 2024 and was carried out by the Special Investigations Division of the Office of the Comptroller. “The analysis included interviews with officials, documentary review, account confirmations, digital forensic analysis, recovery of deleted files, evaluation of metadata, browsing history and evidence obtained from computer systems used by the Municipality. Technological resources, information systems and equipment acquired with public funds must be used exclusively for official purposes and to advance government operations. When these resources are used for private activities or to generate personal benefit, public trust is compromised and the basic principles of sound public administration are breached,” said the Comptroller.
The results of the investigation confirmed that an employee assigned to the office of the Municipal Revenue Collection Center (CRIM) of the Municipality of Trujillo Alto used a computer assigned by the Municipality during working hours to prepare and file income tax returns for private clients. According to the findings, the employee accessed tax forms stored on digital platforms specialized in the preparation of tax returns and used municipal technological resources to carry out those private activities.
The investigation report details that the employee prepared and filed a total of 59 state and federal returns for individuals using the municipal computer. In addition, the evidence gathered made it possible to establish that the employee may have received approximately $30 for each return prepared, which represents possible profit-making activity carried out through the use of public property and resources.
As part of the forensic analysis, the investigators recovered 28 tax returns linked to the employee’s user account. Of these, 10 had been deleted from the system and were subsequently recovered through specialized forensic techniques. Likewise, it was determined that another 31 returns were downloaded from a cloud storage platform directly to an external device.
The OCPR concluded that these actions constitute an improper use of municipal property and of the government’s technological systems for purposes unrelated to the public interest, in contravention of constitutional provisions, of the Government Ethics Act and of the Regulation for the Use and Management of the Computer System of the Autonomous Municipal Government of Trujillo Alto.
The investigation also identified a second situation related to the preparation of tax returns. The analysis of the recovered returns revealed that, although they were prepared using the municipal employee’s user account, the state returns listed another person linked to a private company as the preparer. Likewise, the federal returns reflected as preparer another individual belonging to that same private entity. None of the names listed as preparers corresponded to the municipal employee who was the subject of the investigation.
Subsequently, the OCPR confirmed with the Department of the Treasury that the employee under investigation was not officially registered as an income tax return preparer. According to the report, this situation constitutes a possible violation of the applicable provisions of the Internal Revenue Code for a New Puerto Rico.
“The conclusions of this investigation reflect the importance of maintaining adequate controls over the use of government technological equipment and of ensuring that resources funded with public money are used exclusively to fulfill the institutional mission of government entities,” the Comptroller added.
As a result of the findings identified, the Office of the Comptroller issued several referrals to the agencies with jurisdiction over the matters investigated. A referral was submitted to the Department of Justice so that it may evaluate possible violations of laws or regulations and determine the actions it deems appropriate. Likewise, the Department of the Treasury was notified so that it may examine the findings related to the preparation of tax returns and the possible use of the identity of certified preparers. The case was also referred to the Office of Government Ethics so that it may evaluate possible ethical violations related to the use of public property and resources for personal benefit.
The OCPR also recommended that the mayor of Trujillo Alto consider the findings of the investigation and adopt the corresponding disciplinary measures against the employee involved, in accordance with the applicable regulations and rules.
The Comptroller emphasized that the investigation is part of ongoing oversight efforts aimed at protecting public property, ensuring the proper use of government resources and promoting a public administration grounded in legality, transparency and accountability.
“Every public servant has the responsibility to protect the resources that belong to the people of Puerto Rico and to use them exclusively in the performance of their official duties. The use of government equipment, systems or information for private purposes is incompatible with the ethical and integrity principles that must govern public service,” concluded Attorney Carmen Vega Fournier.
The Comptroller also reiterated her commitment to continue investigating any allegation related to the misuse of public property and funds, as well as to collaborate with the competent agencies to ensure that the corresponding corrective and legal measures are adopted.
Some documents on this page are saved in PDF format.
To view these documents, you must have the following free program installed.
