Summary

SAI Puerto Rico conducted a compliance audit of the Office of Court Administration (Oficina de Administración de los Tribunales) for the period from July 1, 2021 to June 30, 2025. The audit identified deficiencies related to the use of a specialized audit software program acquired for the Office. In November 2020 the Office acquired 10 licenses of a specialized audit software along with installation, configuration, consulting, training and technology implementation services at a cost of USD 84,740. The purpose of this tool was to optimize, automate, and standardize internal audit processes as well as to strengthen oversight of judicial branch operations. Between January 2021 and January 2024, the Office's expenditures on the system totaled USD 119,483 (USD 38,100 for licenses, USD 12,483 for cloud storage implementation, USD 10,200 for training, USD 4,269 for consulting services, USD 1,494 for installation and configuration, and USD 52,937 for maintenance over three consecutive years). According to the auditors' findings, as of June 30, 2025, the Office had not used the software to conduct audits, despite having the licenses and despite the auditors having received the corresponding training. Moreover, in December 2024, the Director of the Office recommended not renewing the system's maintenance due to its non-use. Consequently, the Office of the Comptroller concluded that public funds in the amount of USD 119,483 were used inefficiently. SAI recommended that measures be taken to ensure that software programs and technological equipment are used for their intended purposes. _______________ *The Office of Court Administration (Oficina de Administración de los Tribunales) is the body responsible for providing administrative support for the functioning of Puerto Rico's judicial system.