OFFICE OF THE COMPTROLLER
LEGAL AUTHORITY
Section 22 of Article III of the Constitution of the Commonwealth of Puerto Rico dated July 25, 1952, creates the office of the Comptroller of Puerto Rico. Act. No. 9 of July 24, 1952, as amended, ascribes the Office of the Comptroller to the Legislative Branch.
MISSION
To independently and objectively monitor the use of public funds and property, in order to determine whether they were conducted according to law and to promote the effective and efficient use of government's funds to benefit our people.
VISION
To become a leader in public administration characterized by its highly qualified human resources, a sophisticated infrastructure, a quest for continuous improvement and high quality service. In addition, promote change by integrating the efforts of the public and private sectors to promote the honest use of the people's resources.
ORGANIZATIONAL STRUCTURE
The following organizational units compose the Comptroller's Office:
- Legal Advice Area
- Audit Matters and Professional Development Area
- Audit Area
- Development of Strategies Against Corruption Area
- Strategic Planning, Quality Effort and Administration Area
- Internal Audit Office
- Information Technology Office
- Comptroller's Office
GEOGRAPHIC LOCATION
The Comptroller's Office is located at No. 105, Ponce de Len Avenue, Corner Pepe Daz Street in Hato Rey.
PROGRAMMATIC STRUCTURE
POSITIONS FILLED
| Authorized and Proposed Positions | 2009 | 2010 | 2011 | 2012 | |
| Sept./08 | Sept./09 | Sept./10 | Feb./11 | Proj. | |
| |||||
| Total amount of positions | 678 | 678 | 678 | 659 | 678 |
Post Intervention of Government's Fiscal Operations
Program Description
Carry out periodic audits of income, accounts and disbursements of the Government of Puerto Rico, its agencies and municipalities, to determine if transactions were conducted in accordance with the laws and regulations of Puerto Rico. Publish reports about the audit so that the agency can institute the appropriate corrective measures. Also introduces recommendations to other agency's that need to implement corrective measures. Verifies that the recommendations included in the audit report are carried out by the agencies. Maintains a registry of all contracts formalized by public organisms and municipalities.
Customers
All agencies, public corporations and instrumentalities of the Executive Branch, the Judicial Branch, the Legislative Branch, and organisms ascribed to the State Government, municipal government, non-profit organizations that administer public funds, the media, the associations, professional organizations, and the citizens.
Human Resources
| Authorized and Proposed Positions | 2009 | 2010 | 2011 | 2012 |
| Managerial,Technical, Administrative, and Office Staff | 211 | 211 | 211 | 211 |
| Planning, Budget, Statistics, Auditing, and Finance | 467 | 467 | 467 | 467 |
| Total, Positions | 678 | 678 | 678 | 678 |
The adopted consolidated budget for fiscal year 2011-2012 ascends to $43,000,000, which comes from the Joint Resolution General Fund and will be the same as the current year's budget. In accord with Act. No. 9, of July 24, 1952, as amended, the Comptroller's Office will submit its request for funds directly to the Legislative Assembly.
SUMMARY OF AVAILABLE RESOURCES
| Consolidated Budget (thousands $) | 2009 | 2010 | 2011 | 2012 |
| ||||
| Program | ||||
| Operational Expenses | Actual | Actual | Budget | Adopted |
| Post Intervention of Government's Fiscal Operations | 43,000 | 43,000 | 43,000 | 43,000 |
| Subtotal, Operational Expenses | 43,000 | 43,000 | 43,000 | 43,000 |
| Total, Program | 43,000 | 43,000 | 43,000 | 43,000 |
| Funding Sources | ||||
| Operational Expenses | ||||
| Joint Resolution - General Fund | 43,000 | 43,000 | 43,000 | 43,000 |
| Subtotal, Operational Expenses | 43,000 | 43,000 | 43,000 | 43,000 |
| Total, Funding Sources | 43,000 | 43,000 | 43,000 | 43,000 |
| Expense Category | ||||
| Operational Expenses | ||||
| Payroll and Related Expenses | 35,273 | 35,273 | 35,273 | 35,212 |
| Rent and Utilities | 969 | 969 | 694 | 684 |
| Purchased Services | 2,744 | 2,744 | 3,014 | 2,969 |
| Transportation Expenses | 1,518 | 1,518 | 1,523 | 1,499 |
| Professional Services | 1,555 | 899 | 899 | 885 |
| Other Expenses | 459 | 1,115 | 1,115 | 1,275 |
| Office Supplies and other Materials | 461 | 461 | 461 | 455 |
| Advertising and Media Expenses | 21 | 21 | 21 | 21 |
| Subtotal, Operational Expenses | 43,000 | 43,000 | 43,000 | 43,000 |
| Total, Expense Category | 43,000 | 43,000 | 43,000 | 43,000 |