P.R. Laws tit. 21, § 4355
The mayor, the officials and employees on whom the former delegates, and any authorized representative of the mayor or the municipality shall be accountable for the legality, accuracy, propriety, need and correctness of the documents and all expenditures authorized for the payment of any item. They shall, likewise, be subject to the provisions of Act No. 115 of July 22, 1974, known as the “Puerto Rico Penal Code”, in all matters related to the performance of their public, administrative and fiscal functions. They shall, likewise, produce and submit all the reports required by applicable laws, ordinances, resolutions, regulations, procedures and norms within the term established thereby.
History —Aug. 30, 1991, No. 81, § 8.005; Aug. 21, 1999, No. 279, § 1.