The Office of the Comptroller of Puerto Rico published the result of the investigation of a complaint about alleged irregularities with the purchase of motor vehicle parts at a private store, located in the Municipality of Ponce. The complaint indicates that some mechanics of the Public Buildings Authority (AEP) opened lines of credit at said store in the name of the AEP to buy parts without paying the Sales and Use Tax (IVU). In addition, it is alleged that the employees bought parts for their clients and paid the invoices before 30 days, in order to prevent them from reaching the central office.
The investigation reveals that from 2018 to 2019, the store recorded $3,059 in purchases by the AEP; however, 14 of these purchases for $735 corresponded to parts for four non-official vehicles; that is, for a 2006 Ford Truck, a 2005 Acura, a 2005 Mazda, and a 1986 Jeep Truck. In addition, the director of the AEP – Ponce Region, certified that the Authority does not have nor has it had a line of credit with that store.
This situation suggests that one or more persons made personal purchases in the name of the Authority. In none of the mentioned purchases was the IVU paid because they were made in the name of the public corporation.
The investigation recommends that the Executive Director instruct the director of the Ponce Region to implement measures to prevent the purchase of auto parts without the written authorization of the AEP. In addition, that he request the collaboration of the store to identify the persons who attempt to make purchases without authorization, and that he request the cancellation of the account that is in the name of the Authority.
The Result of the Investigation dated December 8, 2020.
See the Audit Report RIQ-OQUIF-21-03.
To see other published reports, visit our Audit Reports section.
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