P.R. Laws tit. 3, § 612
In case of the death, resignation, or removal of any disbursing officer under the Commonwealth Government, it shall be the duty of the head of the proper department in which such disbursing officer was employed immediately to serve notice of the fact on the depositary with whom the funds of such disbursing officer are kept, giving the date of his death, resignation, or removal, and to send a like notice to the Secretary of the Treasury. The head of such department shall also direct that a certified list of all outstanding checks of such disbursing officer be prepared, a copy of which he shall transmit immediately to the bank where the funds of said official are on deposit, with instructions that no check be paid which does not appear in said list. The original thereof shall be transmitted to the Secretary of the Treasury. The Secretary of the Treasury shall verify the list and shall thereupon call upon the depositary with whom the funds of such disbursing officer are kept for a statement of the balance standing to his official credit. The amount of outstanding checks shall be deducted from the balance standing to the credit of such disbursing officer. The Secretary of the Treasury shall direct such depositary to issue a draft in favor of the Secretary of the Treasury of Puerto Rico for the difference. The Secretary shall issue the proper receipt which shall be credited to the disbursing officer when liquidating his accounts.
Also, at the end of each month, or as soon thereafter as possible, the head of the department shall direct to be prepared, and he shall certify, a complete and exact list of all the checks issued in favor of public creditors by the employee who has ceased in his functions as disbursing officer and which have remained unpaid for a year or over. The head of the department shall transmit to the depositary bank a copy of said list, with instructions not to pay any check appearing thereon. The original of the list shall be transmitted to the Secretary of the Treasury for verification. The Secretary of the Treasury shall direct the depositary to issue a draft in favor of the Secretary of the Treasury of Puerto Rico for the amount of such list. The Secretary shall issue the proper receipt, which shall be credited to the account “Outstanding Liabilities”.
History —Political Code, 1902, § 192; Mar. 27, 1950, No. 13, p. 58, § 1; Mar. 13, 1951, No. 25, p. 50, § 3.