In the absence of fraud or mathematical error, the findings of fact and the decision of the Finance Director on the merits of any claim made under or authorized by §§ 651–652y of this title, shall not be subject to review by any other administrative or accounting officer, employee or agent of a municipality of the Commonwealth of Puerto Rico. In the absence of fraud or of mathematical error, the granting of interest by the Finance Director on any credit or refund under §§ 651–652y of this title shall not be subject to review by any other administrative or accounting officer, employee or agent of a municipality of the Commonwealth of Puerto Rico.
History —July 10, 1974, No. 113, Part 1, p. 371, § 44; Nov. 17, 1992, No. 93, § 34.