EXHIBIT C

(Fiscal Plan Act)

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(Copy of Original Version – Spanish)

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(Certified Translation of Chapters 4 and 6)

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CERTIFIED TRANSLATION 

I, Juan E. Segarra, USCCI #06-067/translator, certify that the foregoing is a true and accurate

translation, to the best of my abilities, of the document in Spanish which I have seen.

CHAPTER 4. TRANSFER FROM PUBLIC CORPORATIONS, AGENCIES AND 

INSTRUMENTALITIES TO THE GENERAL FUND; CREATION OF THE CHARGES, 

FEES AND TARIFFS ADJUSTMENT COMMITTEE.

Article 4.01.- Transfer of Surplus

Public corporations, agencies and instrumentalities of the Government of Puerto 

Rico are hereby directed to transfer to the Department of the Treasury the surplus of the 

income produced. These funds will be considered as available resources of the State and 

deposited by the Department of the Treasury in the General Fund of the Government of 

Puerto Rico to meet the liquidity requirements set out in the Fiscal Plan adopted under 

the provisions of “Puerto Rico Oversight, Management and Economic Stability Act of 2016”

Public Law 114-187, also known as PROMESA.

Article 4.02.-Committee

The amount of funds that each of the corporations and instrumentalities will 

provide will be determined by a committee composed of the Executive Director of the 

Financial Advisory and Fiscal Agency Authority of Puerto Rico, the Secretary of the 

Treasury and the Executive Director of the Office of Management and Budget, who may 

establish the necessary tariffs to comply with the provisions of the Fiscal Plan approved 

for the Government of Puerto Rico and the one which will rule its corporations. This 

committee will ensure that the transfer of funds as provided in Article 4.01 of this Act 

do not affect the services provided by public corporations and instrumentalities, and 

only consist of the available surplus after the operating expenses and obligations of 

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CERTIFIED TRANSLATION 

I, Juan E. Segarra, USCCI #06-067/translator, certify that the foregoing is a true and accurate

translation, to the best of my abilities, of the document in Spanish which I have seen.

these entities have been covered in accordance with the budgeted expenses approved 

by the Office of Management and Budget for each fiscal year.

In addition, this committee is empowered to review the sources of income of 

public corporations, agencies and instrumentalities and adjust, increase or lower, any 

charge, tariff, rate, fee, premium or any revenue of a similar nature, in order to comply 

with the metrics provided in the Fiscal Plan of the Government of Puerto Rico. In 

addition, the committee may impose an additional administrative charge to those taxes 

that it deems necessary which may be from five percent (5%) up to ten percent (10%) to 

comply with the metrics of the Fiscal Plan approved by the Oversight Board. 

This Act shall prevail over any other law which establishes any charge, tariff, 

rate, fee, premium or any revenue of a similar nature and the committee is authorized 

to review, increase and lower the amount even though the same is established by law. 

The committee shall have the authority to review, increase or lower these revenues

without regard to the provision of any Law, regulation or administrative order que 

establishes and particular amount of these revenues.

Any provision of law, regulation, administrative order, corporate resolution, or 

any other document of a similar nature, which restricts or decreases the funds that can 

be transferred by a public corporation, agency or instrumentality of the Government of 

Puerto Rico to the General Fund as provided in this Chapter is suspended.

The committee is authorized to promote any administrative order, circular letter 

or regulation necessary for its operation and to comply with the provisions of this Act.

Article 4.03.- Exclusions

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Exhibit C Page 157 of 163
CERTIFIED TRANSLATION 

I, Juan E. Segarra, USCCI #06-067/translator, certify that the foregoing is a true and accurate

translation, to the best of my abilities, of the document in Spanish which I have seen.

The University of Puerto Rico, created by virtue of Act No. 1 of January 20, 1966, 

as amended, known as the “University of Puerto Rico Act”, and the Public Corporation 

for the Supervision and Insurance of Cooperatives of Puerto Rico, created by virtue of 

Act No. 114-2001, as amended, known as the “Public Corporation for the Supervision 

and Insurance of Cooperatives of Puerto Rico Act”, the Municipal Finance Corporation 

Act”, better known as COFIM, Law No. 19 of January 24, 2014, as amended, the “Special 

Commission for Community Impact Legislative Funds Special Commission Act”, Law 

20-2015, and the Comptroller’s Special Reports Joint Commission Act”, Law No. 83 of 

June 23, 1954, as amended. The funds that public corporations and entities created for 

community purposes receive from private entities are excluded from the provisions of 

this Chapter.

With regards to the “Urgent Interest Fund Act”, better known as COFINA, Act 

No. 9 of May 13, 2006, as amended, the Executive shall be authorized to use the Funds 

of COFINA, occasionally, and solely as a last resort and subject to the presentation of a 

sworn certification issued to the Legislative Assembly. The presentation of such 

certification shall not be construed that the Executive can use COFINA funds 

indefinitely. Said certification shall establish the need, term and amount of the funds to 

be used to cover an occasional and significant deficit in cash flow to comply with the 

Fiscal Plan of the Government of Puerto Rico. The certification shall be signed and 

sworn by the Executive Director of the Financial Advice and Fiscal Agency Authority 

(AAFAF) and by the Director of the Office of Management and Budget. The signature 

and the oath of both officials shall not be delegated. The officials shall attest in the 

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Exhibit C Page 158 of 163
CERTIFIED TRANSLATION 

I, Juan E. Segarra, USCCI #06-067/translator, certify that the foregoing is a true and accurate

translation, to the best of my abilities, of the document in Spanish which I have seen.

certification that the information is correct, exact, and truthful in accordance with the

fiscal reality of the Government of Puerto Rico.

Article 4.04.- Compliance Clause

All transfers made pursuant to the provisions of this Chapter shall be subject to Section 

201(b)(1) (M) of Public Act 114-187 known as Puerto Rico Oversight,Management and 

Economic Stability Act or PROMESA.

CHAPTER 6. ACCOUNTING LAW GOVERNMENT OF PUERTO RICO.

Article 6.01.- Section 3 of Act No. 230 of July 23, 1974, as amended and known as 

“Government Accounting Act of Puerto Rico”, is amended to add a new subsection (o) 

which reads as follows:

“Section 3. - Definitions.

When used in this Act, the following terms shall mean:

(a) ...

...

(o) Special Assignments - Assignments approved by Joint Resolutions

limiting the use of the assigned funds.”

Article 6.02.- subsection (b) is amended and a new subsection (e) is added to

Article 7 of Act No. 230 of July 23, 1974, as amended, known as “Government 

Accounting Act of Puerto Rico”, so that it reads as follows:

“Section 7. Revenue from public funds.

a. ...

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Exhibit C Page 159 of 163
CERTIFIED TRANSLATION 

I, Juan E. Segarra, USCCI #06-067/translator, certify that the foregoing is a true and accurate

translation, to the best of my abilities, of the document in Spanish which I have seen.

b. All public funds of dependencies which do not have a specific destined 

use shall be credited to the State Treasury General Fund and deposited 

entirely in the current bank account of the Secretary or any other bank 

account established as he sees fit, . Furthermore, it is ordered that all of 

the state special funds and other revenues of dependencies and public 

corporations after July 1, 2017, shall be deposited in their totality in the

State Treasury under the custody of the Secretary of the Treasury or in the 

banking institution that he deems adequate. The Secretary of the Treasury 

also in authorized to determine the order of priority of the disbursement 

of payments payable from the special state funds and other revenues, in 

accordance with the approved budget and the Fiscal Plan, without it being 

understood as a limitation upon the powers conferred on the Governor or 

the Financial Advice and Fiscal Agency Authority under the provisions of 

Act No. 5-2017. This provision shall prevail over any other which is 

contrary or inconsistent which what is provided herein. Any amount in 

excess of the amount budgeted and authorized by the Office of 

Management and Budget in each fiscal year from special state funds for 

dependencies and public corporations shall be deposited in the Budgetary 

Fund created under the Act No. 147 of June 18, 980, as amended. This 

provision shall not apply to thoe funds assigned to municipalities under 

the Sales and Use Tax. This provision shall not apply to private 

donations that government entities receive for social purposes.

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Exhibit C Page 160 of 163
CERTIFIED TRANSLATION 

I, Juan E. Segarra, USCCI #06-067/translator, certify that the foregoing is a true and accurate

translation, to the best of my abilities, of the document in Spanish which I have seen.

...

e) After July 1st, 2017, all those special state funds created by law for specific 

purposes will be used for those purposes for which they were assigned by 

Law in accordance with the Budget recommended by the Office of 

Management and Budget and with the Fiscal Plan. Moreover, the Office 

of Management and Budget is authorized to create a fund under its 

custody . If there is any inconsistency between the law and the use of 

funds with the Fiscal Plan, the purpose provided in Fiscal Plan approved 

under the provisions of the Federal Law PROMESA shall prevail.”

Article 6.03.- Subsections (h), (l) and (m) of Section 8 of Act No. 230 of July 23, 

1974 as amended, known as “Government Accounting Act of Puerto Rico”, are 

amended to read as follows:

“Article 8 - Allocations of public funds.

(a) ...

...

(h) Allocations and funds without a specific fiscal year, which have remained 

in the books without being disbursed on obligated for one (1) year, will 

be considered that they have fulfilled their purposes for purposes of this 

law and will be closed and enter immediately into the General Fund,

except assignments and funds without a specific economic year allocated 

to carry out capital improvements that have been recorded and carried

into the books. These will have a term of three (3) years from the date the 

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Exhibit C Page 161 of 163
CERTIFIED TRANSLATION 

I, Juan E. Segarra, USCCI #06-067/translator, certify that the foregoing is a true and accurate

translation, to the best of my abilities, of the document in Spanish which I have seen.

allocation became legally effective to be disbursed and to comply with the 

purposes for which they were assigned. After the three (3) years, the 

obligated and non obligated balances of permanent improvement funds

will be closed and deposited into Fund 301. This provision shall apply 

only to assignments made before the 2017-2018 fiscal year and will not be 

apply to those appropriations made by the Legislature through Legislative 

Donations or assignments under the Sales and Use Tax.

In those cases in which the agency or recipient of the capital 

improvements funds understand that the term of the assignment should 

extended to a term exceeding three (3) years, it may request it justifying the need 

to keep these resources the Office of Management and Budget at least three (3) 

months before said term expires. During this period, the Office of Management 

and Budget will analyze the request and determine the need to maintain current 

allocation, and the term and amount which will be extended. These resources 

shall be reallocated by the Legislature in projects.

(i) ....

...

(l) Any assignment which remains one (1) year without being recorded into 

the books shall be considered, as a rule, automatically canceled and new 

legislative action will be required to use the money thus canceled. In 

exceptional cases in which it is demonstrated that valid reasons exist for 

not carrying into the books the allocation during the period of one (1) 

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Exhibit C Page 162 of 163
CERTIFIED TRANSLATION 

I, Juan E. Segarra, USCCI #06-067/translator, certify that the foregoing is a true and accurate

translation, to the best of my abilities, of the document in Spanish which I have seen.

year, such as the delay in resolving litigation in court and failure to carry 

out a public work because of fiscal, technical or legal difficulties, an 

allocation even after expiration of the aforementioned one (1) year period 

can be subject to be accounted for.

The Secretary shall notify the Legislative Assembly of the actions

canceling assignments in the circumstances contemplated by this subsection, 

within thirty (30) days following the date the cancellation was ordered.

(m) The Secretary shall periodically transfer to the surplus of the State 

Treasury General Fund, in accordance with the law, the balances of 

deposit accounts which have remained unused or without any movement 

in the accounting books during one (1) year and, according to his opinion, 

that are not necessary or do not fulfill the purposes for which they were 

created. Provided, that any claim the Secretary is obligated to pay with 

respect to such balances, after being transferred from the manner 

provided above, shall be paid from any available funds not otherwise 

appropriated for other purposes.”

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Exhibit C Page 163 of 163