P.R. Laws tit. 3, § 8605
2019-02-20 00:00:00+00
It shall be the obligation of the chief officer of the audited entity to remit a copy to the Office of the Comptroller within thirty (30) days of having received the management letters submitted by the external auditors during the audit and a copy of the final audit reports. He or she shall also remit the audited financial statements, compliance reports, if applicable, and those of internal control on compliance and the opinion on compliance, which shall be accompanied by a remittance slip duly completed and signed by the chief officer of the audited entity.
History —Sept. 10, 2003, No. 273, § 5, eff. 30 days after Sept. 10, 2003.