P.R. Laws tit. 3, § 294p
The Office of Internal Auditing shall have, among others, the following functions and duties:
(a) Conduct audits at the different administrative units, offices and programs of the Department, with the purpose of determining whether the financial transactions and operations, budgets, books, contracts, accounts and disbursements are being conducted pursuant to the law and the applicable regulations.
(b) Render reports on the results of the audits conducted and formulate for the Secretary the pertinent recommendations to ensure that public funds are to be used pursuant to the provisions of law, in the most efficient manner and obtaining the best yield and utility.
(c) Advice the Secretary and the directors of administrative units in matters of fiscal and operational procedures, internal controls and compliance with laws and regulations in general.
(d) Follow up on the recommendations formulated by the Office of the Comptroller of Puerto Rico, external auditors, and the Office itself in relation to the fiscal operations of the Department, and advise the unit directors on the pertinent actions that should be implemented pursuant to said recommendations.
(e) See to the Department’s compliance with the provisions of federal laws relative to the use of public funds.
(f) Conduct the special investigations referred by the Secretary and render the reports he/she requests.
(g) Oversee the acquisition, use and disposal of the property of the Department with the purpose of ascertaining that said procedures are being carried out pursuant to the applicable laws and regulations.
(h) Evaluate periodically the computerized accounting systems and compliance with the internal control to be established to determine its efficiency and to ensure the protection of the assets of the Department against loss, fraud or inefficient use or disposal.
(i) Adopt the specific norms and procedures that shall govern the processing of the audits and investigations to be conducted, with the previous approval of the Secretary.
(j) Carry out any other similar function established by law or assigned by the Secretary.
History —Aug. 9, 2004, No. 205, § 64.