P.R. Laws tit. 3, § 1663
(a) Each year, the Administration shall make an internal audit, which shall be directed by the Finance Division of the Administration Area of the General Services Administration.
(b) The Office of the Comptroller of Puerto Rico shall carry out a fiscal audit every two (2) years, pursuant to the normal auditing procedures for public agencies.
(c) An external audit shall be carried out every four (4) years by the Legislature of Puerto Rico, through its Permanent Committees on Finance and Government.
(d) The fiscal and external audits must indicate the Administration’s compliance with the Operational Plan and the requirements of § 101-44 of the federal regulations. The Administration must be provided with a copy of all the reports on all the audits made, including a complete report on the corrective actions taken regarding indicated exceptions or violations.
(e) Representatives of the United States General Services Administration may revise the Administration’s functions and make their own audit, giving notice to the Governor of Puerto Rico of the grounds therefor. The Administrator’s books and records must be available for all the procedures required above, provided they are official and authorized.
History —Mar. 26, 1979, No. 28, p. 65, § 13, retroactive to Oct. 17, 1977.