P.R. Laws tit. 18, § 104
From the funds annually allocated for public education expenses to each municipality by the Secretary of Education, there shall be set aside the allowances for expenses and needs of the school which, because of their nature, must receive immediate local action and the allowances of funds thus set aside shall be deposited in trust with the treasury of the respective municipalities. Such deposits, as well as any other funds which the municipalities, from their own funds, allocate to cooperate in the improvement of schools, shall be accounted for, used and disbursed, in accordance with the provisions of law and of the regulations applicable to all municipal funds and pursuant to such necessary and additional rules and instructions as the Secretary of Education may therefor issue. The funds to be deposited in the treasury of the municipalities shall be allotted by the Secretary of Education following the recommendations of the school director. The transfer warrants for the transfer in trust of such allowances of funds from the Commonwealth Treasury to the treasury of each municipality shall be authorized by the Secretary of Education and submitted by him to the Secretary of the Treasury for the effectiveness thereof. Such transfers shall not include the funds used for the payment of salaries of personnel and for the meeting of such other expenses and needs as in the judgment of the Secretary of Education must be defrayed directly by the Commonwealth Government. The deposits of trust funds hereby provided may be withdrawn from or stopped to any local government whose mayor reports in writing his preference that said funds not be under the custody of the municipality he administers. In case that the deposit of trust funds is withdrawn from or stopped to any local government, the Secretary of Education shall designate the officers who shall administer the funds allotted to each school district in which said event may occur.
History —Mar. 19, 1946, No. 76, p. 166, added as § 6-A on May 15, 1947, No. 472, p. 1060, § 3; Apr. 26, 1974, No. 19, Part 1, p. 131, eff. July 1, 1974.