The Office of the Comptroller of Puerto Rico issued a Special Report on compliance with Act No. 96 of June 26, 1964, Loss of Property and Public Funds, as amended, by 311 entities of the three branches of Government as of February 6, 2020. For purposes of applying the law, the Office of the Comptroller issued Regulation 41, Notification of Losses or Irregularities in the Management of Public Funds and Property to the Office of the Comptroller of Puerto Rico on June 20, 2008, which provides, among other things, for certifying its compliance annually as of August 31.
The Special Report reveals that 170 government entities did not submit the Annual Certification on one or more occasions from 2014 to 2019. In addition, 156 entities submitted the Annual Certification up to 2 years after the regulatory date.
The Office of the Comptroller also verified that eight entities submitted the Annual Certification by an incorrect method in one or more fiscal years, and four entities submitted said certification using an incorrect form.
These situations contrary to current law and regulations do not allow the Office of the Comptroller to have the certifications on time for the purposes established by law. The Report determines that the principal officials and the liaison officers of the entities departed from the provisions of law and regulations, and the principal officials did not exercise effective supervision.
Annexes 1 through 5 of the Special Report publish the entities mentioned in the results of the verification.
This Special Report dated August 11, 2021.
See Audit Report DA-22-03.
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