P.R. Laws tit. 3, § 283l
In the event any provision of §§ 283—283p of this title should not be sufficiently clear to make a decision, the accounting principles, practices and theories generally accepted at the time of making the decision shall be considered.
Sections 283—283p of this title shall be construed so as to comply with the purpose of providing the greatest degree of flexibility and fiscal autonomy possible to the legislative bodies so that they may be able to exercise control over their funds and public property and establish their own accounting and payment procedure systems. Any provisions of law incompatible with the purpose of guaranteeing the fiscal autonomy of the legislative bodies shall be repealed as of the date of effectiveness of this law.
History —July 23, 1974, No. 230, Part 2, p. 183, § 13; June 11, 2004, No. 140, § 10.