P.R. Laws tit. 21, § 4306
(a) After the municipality’s General Budget Resolution is approved, the Secretary of the Legislature shall immediately remit sufficient certified copies thereof to the mayor for the use of the municipal officials concerned. Likewise, within ten (10) days after the date of its approval, the Secretary shall remit a certified copy to the Commissioner, together with the supplementary documents that served as a basis to determine the appropriations and the estimates of the local revenues to be received during the corresponding fiscal year.
(b) The Commissioner shall carry out a detailed examination of the already approved budget and its supplementary documents between the months of July and September of each year, and shall submit to the mayor and to the Municipal Legislature those observations or recommendations he/she may deem pertinent not later than September 30.
(c) When, in accordance with this subtitle, the budget of the previous year should rule, the mayor shall notify the Commissioner of this fact. This notice shall be given not later than ten (10) days following the date of commencement of the new fiscal year in which said budget continues to apply, and the accounts and revenues that shall be included in the reserve account shall be identified therein.
(d) These situations shall be revised by the Commissioner, who shall submit the corrective actions he deems necessary to the mayor and the municipal legislature not later than August 25 of the corresponding fiscal year.
(e) The municipality’s general revenues and expenses budget resolution, including the supplemental documents that have served as a basis for the determination of appropriations and the estimates of the revenues to be received during the corresponding fiscal year, shall constitute a public document subject to inspection by any interested party. The budget shall be accessible to any person at the Office of the Secretary of the Legislature.
History —Aug. 30, 1991, No. 81, § 7.006; Oct. 29, 1992, No. 84, § 30; July 24, 1998, No. 169, § 4; Sept. 7, 2004, No. 258, § 18.