2025 Laws of Puerto Rico
Title 2 - Legislature (Chs. 1 — 46)
Chapter 5 - Comptroller (§§ 71 — 100)
§ 73. Comptroller—Functions

The functions of the Comptroller shall be those assigned to him in Article III, Section 22, of the Constitution of the Commonwealth of Puerto Rico, and he shall exercise them with regard to the accounts, funds, revenues, disbursements, and properties of the Government as well as those held in trust. In the exercise of these functions, and particularly when conducting compliance audits as well as any other audits, the Comptroller shall apply and comply with the generally accepted auditing standards published in the Generally Accepted Government Auditing Standards (GAGAS), better known as the “Yellow Book”, which are developed and published by the Office of the Comptroller of the United States of America. Moreover, the Comptroller may use any other resources and methods in keeping with current practices in account auditing, as auxiliary and complementary references to the extent they are compatible with the Yellow Book.

In accordance with the above paragraph, the Comptroller shall be present in the transition processes of the Government of the Commonwealth of Puerto Rico to discharge the oversight and investigative duties granted to him or her by the Constitution and §§ 71-87 of this title. The Comptroller shall limit him or herself to obtain, consider, and investigate information. The Comptroller may not make questions or examinations during the transition hearing. Upon the conclusion of the transition process, the Comptroller shall draft, for internal use, a confidential report of his or her findings during the transition process, if any, and may initiate a thorough investigation or audit to fulfill his or her constitutional and statutory duties.

History

—July 24, 1952, No. 9, p. 16, § 3, eff. July 25, 1952; Dec. 24, 2015, No. 243, § 1; Oct. 11, 2022, No. 84, § 1.