P.R. Laws tit. 21, § 4305
(a) The Legislature does not approve the budget.— When the Legislature does not meet on the date established in this subtitle to consider and approve the general budget draft resolution presented by the mayor, or when it does not approve it in the term of the regular session meeting, the budget presented by the mayor shall rule for the following fiscal year.
(b) Draft budget by initiative of the Legislature.— When the mayor does not present the municipality’s general budget draft resolution to the Legislature on the date indicated in this subtitle, it shall draft and approve a budget bill of its own initiative, which shall be as effective as if it had been approved and signed by the mayor.
(c) Previous year’s budget.— When the mayor fails to submit the draft of the general budget resolution of the municipality and the Legislature fails to draft and approve one of its own initiative, the original budget approved for the previous fiscal year shall rule. In such a case, the accounts of said budget whose purpose was accomplished, and the estimates of the revenues available for the new budget that exceeded the total credits consigned to the present budget, shall be included in a reserve account. The use and disposal thereof may only be done through a resolution to that effect.
History —Aug. 30, 1991, No. 81, § 7.005; Oct. 29, 1992, No. 84, § 29.