P.R. Laws tit. 21, § 4310
The mayor, as the chief executive officer of the municipality, and the Chairperson of the Municipal Legislature, as its administrative head, shall be responsible for supervising the performance of the budget approved for the Executive and Legislative Branches, as pertinent, and of all fiscal operations related to the same. The control of each budget shall include, the task of ensuring the legality and purity of the fiscal operations that arise in the execution of the budgets, that is, that said operations are performed within the authorized amounts. The supervision and control of the operations of each municipality shall be carried out at the following five levels:
(a) Examination and preventive advice by the Commissioner.
(b) The internal supervision of the Finance Department.
(c) Audits of the fiscal operations by the Internal Auditing Unit of the municipality.
(d) External supervision by the Comptroller of Puerto Rico, in tune with the provisions of § 22 of Art. III of the Constitution of the Commonwealth of Puerto Rico preceding Title 1. The Comptroller shall perform audits in the municipalities every two (2) years.
The implementation of these audits by the Comptroller shall be in a gradual manner in order for the latter to have the flexibility needed so that on or before fiscal year 1996-97 all the municipalities are audited every two (2) years.
(e) The auditing of the financial statements prepared each year by external auditing firms duly qualified and contracted pursuant to the provisions of § 4366 of this title to give opinions on the reliability and correctness of said financial statements and compliance with the provisions of the Single Audit Act of 1984, P.L. 98-502, as amended. The reports rendered by the external auditors shall also give their opinion on the compliance of the recommendations of the Comptroller and the correction of the deficiencies found in the previous reports.
The mayor shall submit the reports rendered by the auditors on the matter, to the Legislature and the Commissioner within the term established by him/her through regulations.
Said reports shall be placed in at least two (2) places in public view and access, in the City Hall, Internal Revenue Collector’s Office, judicial centers, or any other place that is accessible to the general public for at least fifteen (15) days following its delivery to the mayor and the Legislature. The above shall not impair the right of the citizens to examine said documents in the place they are filed after their term of publication has expired.
History —Aug. 30, 1991, No. 81, § 7.010; Sept. 2, 2000, No. 344, § 1.