P.R. Laws tit. 3, § 283d
(a) The Secretary shall prepare, at the end of each fiscal year, general reports for the Legislative Assembly, for the Governor and for the public, which shall state clearly the result of the financial operations of the government. He shall also prepare all such financial reports which periodically or eventually may be required by the Legislative Assembly, the Governor, the Budget Bureau and the Planning Board. The Secretary shall prepare other reports which may be requested by any dependency provided its need warrants it, and its preparation does not become burdensome.
(b) Every dependency, corporate entity or legislative body shall furnish to the Secretary the audited financial reports related to their financial condition and operations that he/she may request and which may be necessary to conduct the functions entrusted to him/her by §§ 283—283p of this title.
History —July 23, 1974, No. 230, Part 2, p. 183, § 5; June 11, 2004, No. 140, § 4.