P.R. Laws tit. 3, § 82a
When an agency determines that any of its officers or employees is in default in their accounts, has not rendered an exact accounting or has disposed of public funds or properties for purposes not authorized by law, or that any of its officers or employees or private persons without legal authorization have used, destroyed, disposed of or benefited from public funds or property under the care, control or custody of the agency, the agency shall notify the Comptroller of Puerto Rico within a term of not more than ten (10) working days which shall begin after the determination has been made, for the corresponding action.
The agency shall be responsible for conducting an investigation in order to determine the causes and circumstances in which the loss and disposal of the such public properties or funds occurred and taking the administrative measures that are necessary to correct the deficiency that propitiated the loss and to direct that the proper actions and sanctions be taken against the officers or employees responsible for said action. When the head of the agency cannot achieve compliance with the actions and sanctions imposed against the official or employee, he/she shall notify the Secretary of Justice of this fact for the latter to determine whether any other sanction is to be imposed of if judicial action is to be taken to ensure compliance.
When the default in the account or the value of the properties in question exceeds the amount of five thousand dollars ($5,000), or in any case in which the outcome of said investigation tends to establish the commission of a crime, the agency shall also immediately notify the Secretary of Justice so he/she may take the corresponding action.
The aforementioned notices shall be made even though the funds or properties have been, are or can be returned. For the purposes of this section the [word] “agency” means the departments, agencies and instrumentalities of the Commonwealth of Puerto Rico, including its subsidiaries and municipalities.
Notwithstanding the provisions of § 283k(c) of this title, part of the act known as the “Government of Puerto Rico Accounting Act”, in any case in which the amount of the public properties or funds does not exceed five thousand dollars ($5,000), the head of the agency may relieve the officer or employee from the payment or reimbursement of the public funds, monies or properties under his/her custody after conducting the investigation directed by this section and verifying that it was not caused by the fault, guilt or negligence of said officer or employee.
Noncompliance by the officer responsible for a government agency of the Executive Branch and the municipalities of his/her ministerial duty of issuing the notice required by virtue of this section may entail the imposition of an administrative fine fixed by the Executive Director of the Office of Government Ethics, pursuant to the provisions of subsection (c) of Article 3.8 of Act No. 12 of July 24, 1985, known as the “Commonwealth of Puerto Rico Ethics in Government Act”.
History —Political Code, 1902, added as § 74-A on June 26, 1964, No. 96, p. 310; July 13, 1988, No. 86, p. 354; Sept. 16, 2004, No. 350, § 1; Sept. 27, 2006, No. 213, § 1.