Comptroller CP-06-18: 9-1-1 Service Governing Board

On April 18, 2006, the Office of the Comptroller published Audit Report CP-06-18 on the 9-1-1 Service Governing Board (Unit 3220). It is the first report of that audit and examines internal and administrative controls (period Jan. 1, 1995–Jun. 30, 2005). The 9-1-1 Service was created by Act 144 of 1994 (Rapid Response to 9-1-1 Emergency Calls). Audit finding ≠ charge or conviction.

The Comptroller issued an opinion that the examined operations were not conducted in accordance with applicable law and regulations; classified findings 1–8 as principal and 9–11 as secondary. During fiscal years 2001-02 through 2004-05 the 9-1-1 Service had revenues of $47,338,686 and operating expenses of $25,138,096, with an accumulated surplus of $22,200,590 (annual breakdown in the report).

Among principal findings: (1) amendments to the creating statute (Acts 18-1998 and 9-2004) not incorporated into Internal Regulations / bylaws; (2) failure to file annual reports to the Governor and Legislative Assembly within the term; (4) irregularities in ordinary meetings, quorum, written designation of substitutes and delegation of Board responsibility; (5) deficiencies in work plans, inspections and documentary controls. Recommendations to the Board and Executive Director to amend bylaws, file reports on time and harden governance.

Adverse opinion / finding ≠ conviction. Collection surplus ≠ theft. Primary: OCPR CP-06-18 (2006-04-18).

Source: Oficina del Contralor de Puerto Rico. https://iapconsulta.ocpr.gov.pr/OpenDoc.aspx?id=d53132e7-806f-40cc-877f-75cd5cf2c768&nombre=CP-06-18