P.R. Laws tit. 3, § 8606
2019-02-20 00:00:00+00
The external auditors shall keep, for a six (6)-year period or an audit by the Comptroller, whichever occurs first, the work sheets and other attesting documents that will enable the auditors of the Office of the Comptroller to examine them as part of the audits performed by them of the government or private entities that receive government funds.
History —Sept. 10, 2003, No. 273, § 6, eff. 30 days after Sept. 10, 2003.