The Office of the Comptroller of Puerto Rico publishes the result of the investigation of a complaint related to the use of own funds of the University Gardens Specialized School of the Municipality of San Juan.
The complaint alleges that adequate control is not maintained over the own funds. The School obtains more than $50,000 annually through donations, sale of refreshments in vending machines and casual days activities. In addition, it was indicated that a projector was purchased for $15,000 without following due process.
The investigation conducted by the Office of Complaints and Fiscal Intelligence revealed that there was noncompliance with Regulation 23, Regulation of School Councils, and with the Guide for the Management of Own Funds.
The aforementioned situations do not allow exercising adequate control of the operations carried out at the School. They also foster the environment for the commission of errors and irregularities in said operations and make it difficult to detect them in time to establish responsibilities. In addition, it prevented us from verifying the correctness and propriety of the income and expenses, since the necessary documents were not provided to us.
The Report dated February 12, 2018.
See the Result of Investigation of Complaint, RIQ-OQIF-18-08.
To see other published reports, visit our Audit Reports section.
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