P.R. Laws tit. 21, § 4364
When there is a change of administration or a municipal official ceases in office for any reason, the municipal properties, books, and documents which are in the custody of the outgoing official shall be transferred to the incoming official by inventory, and a document shall be issued that will state all the details of said transfer. The original of said document shall be filed in the Mayor’s office for examination by the internal Auditor, Auditors of the Puerto Rico Comptroller’s Office when they perform audits in the municipality, and the Commissioner. If it is an official or employee of the Municipal Legislative Branch, said inventory document shall be filed at the Secretariat of the Legislature.
Transfers of public funds shall be made through a cash cut-off, which shall be carried out jointly by the outgoing Director of the Administrative Finance Unit and the incoming Director. The document by which this transfer is made shall be countersigned by the above mentioned officials. The mayor shall file the original of said document in his/her office for inspection by the auditors of the Puerto Rico Comptroller’s Office when they perform their audits, and shall immediately send a copy thereof to the Commissioner.
History —Aug. 30, 1991, No. 81, § 8.014.