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The Office of the Comptroller of Puerto Rico issued a qualified opinion on the fiscal operations of the Fajardo Judicial Region of the General Court of Justice related to the collections and disbursements of the regional secretary's and the regional marshal's accounts. A qualified opinion is issued when the noncompliances individually or in the aggregate are significant, but not pervasive.

The Report reveals deficiencies in the entries included in the Detailed Registry of Receipt and Distribution of Blank Official Receipts. As of February 16, 2021, it was determined that, in 30 entries, the date indicating that the official receipts were received was incorrect, and that two assignments and eight returns of official receipts were not recorded. This situation, contrary to Circular Letter 21, hinders adequate control of the official collection receipts and fosters an environment for errors or irregularities to be committed.

The one-finding audit also points out that the two required annual inventories were not conducted, and in the annual physical inventories conducted, the regional executive director did not record in the Inventory Registry the quantity of official receipts reflected in the Detailed Registry nor the quantity of official receipts counted in the physical inventory. This situation, contrary to Act No. 230 of 1974, the Accounting Act of the Government of Puerto Rico, prevented determining the actual quantity of official receipts in existence.

In the regional Secretariat, collections are made for cash bail, fines and money deposited in savings accounts for minors and incapacitated persons, among others. In the Office of the Regional Marshal, collections are made for auctions, wage garnishments and other values of seized property. From July 1, 2016 to December 31, 2020 the Judicial Region collected $23,457,223. This Report covers the period from January 1, 2017 to December 31, 2020.

See Audit Report DA-22-04.

To see other published reports, visit our Audit Reports section.