P.R. Laws tit. 3, § 8759
Any agency who receives appropriations of resources from the General Fund shall submit a certification signed by both the head of the agency and by the director of finances, which shall be duly sworn by both. This certification shall contain, among other things, the following:
(a) The number of positions occupied, by category, at the beginning and at the end of the fiscal year, including the total amount of the payroll.
(b) A list of the professional and consulting services received during the fiscal year, including the amount thereof.
(c) An analysis of the economies made or the increase in expenses incurred during the fiscal year.
(d) Recommendations to make additional economies, including an analysis of duplication of functions within the body.
(e) Objective measures to determine the efficiency and effectiveness in complying with its objectives and responsibilities, as provided in its Organic Act.
(f) Monthly revenues received and projected, compared with the revenues budgeted for the fiscal year.
(g) Monthly expenses incurred and projected compared with the budgeted expenses for the fiscal year.
(h) Details of any financial instrument of the entity, such as but without it being a limitation, certificates of deposit and investment accounts, among others.
This certification shall contain a final paragraph that shall provide that the same shows the reality of all its revenues, all its expenses, all accounting transactions and all debts and obligations of the agency. The certification shall be filed at the Office of the Clerk of the House of Representatives and at the Office of the Secretary of the Senate of Puerto Rico, at the Office of the Comptroller and the Office of the Management and Budget on or before December 31 of the fiscal year that has just concluded.
History —May 25, 2006, No. 103, § 10, eff. July 1, 2006.