P.R. Laws tit. 3, § 460
If at the beginning of any fiscal year the receipts of the General Fund are insufficient to cover regular expenses of the Commonwealth of Puerto Rico for any given month, or if during any fiscal year the funds required are insufficient to pay the installments of principal of Commonwealth or municipal obligations represented by bonds or notes and interest thereon, when such obligations fall due and become payable a transfer from the Emergency Fund may be made to meet such governmental requirements in the manner prescribed herein; Provided, That such transfer of funds shall never be made in an amount in excess of seventy-five per cent (75%) of the sum of money deposited in the Emergency Fund at the time; And provided, further, That such transfers to the General Fund and to the public debt sinking funds shall be entered upon the books of the Secretary of the Treasury and shall be considered as advances reimbursable to the Emergency Fund in installments, as rapidly as funds become available.
History —June 21, 1966, No. 91, p. 304, § 4.