P.R. Laws tit. 3, § 283e
(a) Unless otherwise provided by law, the Secretary shall be the officer in charge of the custody of all public funds of the dependencies, and of keeping the central accounting of such funds. His jurisdiction over the accounts, vouchers, records and other documents and fiscal transactions shall be exclusive.
(b) All financial transactions of the executive dependencies shall be preaudited by the Secretary in accordance with the principles, norms, procedures, rules and regulations adopted by him. In determining the preaudit procedures and the scope of the examination of vouchers and other documents, the Secretary shall consider the audit principles generally accepted in accounting practice, effectiveness of the fiscal organization, accounting system, payment and revenue procedures, internal audits and the administrative practices related to the corresponding executive dependencies.
(c) The Secretary is hereby authorized to delegate to any of the corresponding executive dependencies the preauditing of all or of part of its financial transactions when, in his opinion, the fiscal organization, accounting system, internal proceedings and the administrative practices of the executive dependency in question, warrant this action. The Secretary may revoke the delegation when, in his opinion, it is advisable for the best interest of the government.
(d) The financial transactions of the legislative and judicial dependencies, although handled through the Secretary, shall not be subject to the preaudit of the Secretary insofar as the accuracy, propriety, correction, necessity and legality of the transactions are concerned. In these cases, it shall be the only responsibility of the Secretary to verify that the appropriation or fund against which the disbursement is ordered, shall have sufficient balance to cover the same, and that the voucher originating the disbursement is signed by an officer of the legislative or judicial dependency, duly authorized.
History —July 23, 1974, No. 230, Part 2, p. 183, § 6, eff. 180 days after July 23, 1974.