P.R. Laws tit. 21, § 4351
The income and disbursements of municipal funds shall be ruled by the provisions of this subtitle, by §§ 5801 et seq. of this title, by the rules and regulations promulgated by the Commissioner, by the provisions of any special laws that apply to the municipalities, and by the agreements authorized by this subtitle that provide funds to the municipality.
(a) No expenditure of public municipal funds considered as extravagant, excessive or unnecessary shall be incurred. Each of these terms shall be construed as follows:
(1) Extravagant expense.— Shall mean any disbursement which is not ordinary and commonplace, which is against reason, law or custom, which does not adjust to the norms of usefulness and austerity of the moment.
(2) Excessive expense.— Shall mean any disbursement for goods, supplies, or services whose quoted price is greater than those normally quoted in the market at the time they are acquired or purchased, or when there is a substitute product which is less costly and as adequate. which will serve the same purpose with the same results or effectiveness.
(3) Unnecessary expense.— Shall mean any disbursement for supplies or services that are not indispensable or necessary for the municipality to perform the functions that have been entrusted to it by law.
History —Aug. 30, 1991, No. 81, § 8.001.