2025 Laws of Puerto Rico
Title 2 - Legislature (Chs. 1 — 46)
Chapter 5 - Comptroller (§§ 71 — 100)
§ 71. Office of the Comptroller—Creation
The Office of the Comptroller of the Commonwealth of Puerto Rico is hereby created, the head of which shall be the Comptroller, who shall be principally responsible to the Legislative Assembly. The Office of the Comptroller shall enjoy full administrative, budgetary, and fiscal autonomy, without it being understood as a limitation, to exercise custody and control of its funds and public property; design and establish its own fiscal organization and accounting systems and procedures to carry out its financial transactions; prepare, request, administer, and oversee its budget; and to reprogram allocated funds and savings in accordance with the priorities of the functions carried out by said Office, among other matters.
History
—July 24, 1952, No. 9, p. 16, § 1, eff. July 25, 1952; Mar. 19, 2012, No. 58, § 1, eff. July 1, 2012.