reglab/statecodes huggingface dataset:
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 6 - Autonomous Municipalities (§§ 4001 — 4990-4990j) › Chapter 209 - Municipal Legislative Process (§§ 4201 — 4214) › § 4206 - Approval of resolutions or ordinances—Norms

In addition to any others provided in this subtitle or any other law, the drafts of ordinances or resolutions for the actions described below shall require the approval of the absolute majority of the total number of the members of the Municipal Legislature; that is to say, the majority with more than half of the votes of the active members composing such body.
(a) The sale without auction of lots where houses have been built to users or owners de facto of the lots, or the lessees, occupants or tenants of the houses or lots.
(b) The lease without auction of municipal property in those cases which would ordinarily require an auction, but which, because of a public interest that is clearly stated in the ordinance or resolution, this requirement is dispensed with.
(c) The authorization of donations of funds and municipal property to private nonprofit entities or groups, that are not partisan in nature nor political groups, which are devoted to public interest activities, that promote the general interests of the community, provided the assignment does not interrupt the functions that are proper to the municipality. The two-thirds (⅔) requirement shall not apply when said assets and funds are to be used for a program financed under any federal or Commonwealth law.
(d) Authorization to the municipality to request the Governor to transfer the power of jurisdictional functions of territorial distribution pursuant to § 4610 of this title, and the delegation of any other jurisdictional functions by means of an agreement with agencies of the Central Government, as provided by § 4656 of this title.
History —Aug. 30, 1991, No. 81, § 5.006; Oct. 29, 1992, No. 84, § 20; Apr. 13, 1995, No. 36, § 20; Nov. 22, 2009, No. 159, § 2.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 6 - Autonomous Municipalities (§§ 4001 — 4990-4990j) › Chapter 209 - Municipal Legislative Process (§§ 4201 — 4214) › § 4208 - Approval of resolutions or ordinances—Consultation with entities

In the case of ordinances and resolutions authorizing borrowings under Act Oct. 28, 1954, No. 7, known as “Municipal Loan Act”, and Act Aug. 29, 1990, No. 71, known as “Revenue Bond Act of 1990”, the certification of the Government Development Bank shall be required as to the fact that the municipality has a sufficient margin of credit to meet said obligation. This certification shall be issued within sixty (60) days from the date the Government Development Bank receives the municipality’s request. If it is not issued within the prescribed term, the municipality shall resort to the Court to procure a mandamus against the Bank. The municipality may execute the loan with any government entity or other source of financing and invest its funds, pursuant to subsections (h) and (j) of § 4051 of this title. In addition to the certification, the Government Development Bank shall issue a report on the viability of the financing once it is presented by the municipality, and shall have forty-five (45) days to issue said report. If the report is not issued within said term, it shall be deemed that the financing is viable.
History —Aug. 30, 1991, No. 81, § 5.008; Aug. 11, 1994, No. 57, § 4.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 6 - Autonomous Municipalities (§§ 4001 — 4990-4990j) › Chapter 209 - Municipal Legislative Process (§§ 4201 — 4214) › § 4209 - Internal agreements

The legislature’s internal agreements shall be registered in resolutions, and shall be adjusted to the procedure established in this subtitle for the approval of ordinances and resolutions, as applicable. Resolutions on the internal affairs of the legislature shall be valid and effective once they are signed by its President. Every document proceeding from such resolutions shall bear the President’s signature.
The Secretary of the legislature shall remit a certified copy of these resolutions to the mayor, not later than three (3) working days after the date they are signed by the President.
History —Aug. 30, 1991, No. 81, § 5.009; Apr. 13, 1995, No. 36, § 21.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 6 - Autonomous Municipalities (§§ 4001 — 4990-4990j) › Chapter 209 - Municipal Legislative Process (§§ 4201 — 4214) › § 4210 - Secretary—Requirements

The Legislature shall create the administrative office of Secretary. The Secretary of the Legislature shall not be a municipal legislator, and shall, at least, hold a Bachelor’s degree from an institution of higher education, and enjoy a good reputation in the community. He/she shall be appointed by the President with the advice and consent of the Legislature and shall answer solely to it.
With regard to his/her working hours, vacation leave and fringe benefits, the Secretary shall be subject to the personnel rules that are established for the officials and employees of the Municipal Legislative Branch.
The Secretary’s annual salary shall not be less than the basic salary fixed for the officials that are directors of the administrative units of the Executive Branch of the municipal government. The Legislature shall establish the working hours, attendance registry, granting of leave and other matters that apply to the Secretary, by resolution. In this case, annual leave or other types of leave shall be authorized by the President of said body.
When the Secretary is temporarily absent, his/her office shall be covered by the person designated by the President pursuant to this section.
History —Aug. 30, 1991, No. 81, § 5.010.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 6 - Autonomous Municipalities (§§ 4001 — 4990-4990j) › Chapter 209 - Municipal Legislative Process (§§ 4201 — 4214) › § 4212 - Secretary—Grounds for removal

The voluntary omission by the Secretary of the Legislature to notify the President of the central or local governing body of a political party, in the cases and terms provided in this subtitle, on any vacancy in the office of mayor, or an municipal legislator, shall constitute an administrative violation and shall be just cause for his/her dismissal or removal from said public office.
The Secretary’s failure to comply with his/her obligation to draft, maintain, keep custody of and compile the minutes of the legislative proceedings of the Legislature in the manner provided in this subtitle, shall also be sufficient cause for his/her removal. The Secretary can also be removed from office for intentionally failing to remit to the mayor a certified copy of the resolutions on internal agreements of the Legislature, as provided in this subtitle, and of any other document, action or matter that said official is bound to present, submit or notify to the mayor, the Commissioner, or any other public authority, by provision of this subtitle or any other act.
The procedure for the dismissal or removal of the Secretary of the Legislature shall be provided in the Legislature’s bylaws.
History —Aug. 30, 1991, No. 81, § 5.012.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 6 - Autonomous Municipalities (§§ 4001 — 4990-4990j) › Chapter 209 - Municipal Legislative Process (§§ 4201 — 4214) › § 4213a - Minutes and records—Reading of documents

When a municipal legislator wishes that a document that is strictly linked to the legislative process and that has not been reproduced and distributed in the course of the parliamentary procedures be read, he shall so request it from the Legislature through a motion to said effect, briefly explaining the need for its reading, its contents, and its extension. If there is no objection, the President shall order that the document be read.
If there were an objection to that reading request, it shall be explained briefly, but shall not be debatable. The Legislature shall resolve by the affirmative vote of four fifths (4 / 5) of the members present, whether the document shall be read or not.
The affirmative vote of four fifths (4 / 5) of the members present shall also be required to determine if the contents of the document shall be consigned in the legislative record.
History —Aug. 30, 1991, No. 81, added as § 5.014 on July 25, 2000, No. 135, § 2.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 6 - Autonomous Municipalities (§§ 4001 — 4990-4990j) › Chapter 209 - Municipal Legislative Process (§§ 4201 — 4214) › § 4213b - Minutes and records—Questions of privilege, expositions and preferences

Privileges are classified as privilege of the Body and personal privilege. The privilege of the body includes those matters presented to the Body regarding the facts or statements that affect the rights, dignity, decorum, safety and severity of the Legislature, as well as the integrity of its proceedings. Personal privilege includes those matters presented to the Body to note facts or expressions that affect the rights, reputation, or official conduct of the Legislature members, individually, or in their representative capacity as members of the Body.
The presentations expressed by a member of the Legislature shall be resolved by the President, who shall determine if said question constitutes or not a personal privilege or a privilege of the Body. The decision of the President may be appealed to the Legislature, but the appeal shall be voted on without debate and shall be resolved by the majority of the members present.
In those cases that the President of the Legislature determines that the exposition involves a question of personal privilege or privilege of the Body, the necessary measures or remedies shall be considered to correct or prevent that such situation persists in its effects or that it is repeated.
The questions of personal privilege or privilege of the Body shall have priority over the other matters, except: when the roll is called; when the minutes of the previous session is being considered; when the Secretary is discharging the function of reading of documents and calendars; when a motion to recess or to end the session has been presented; while there is a vote taking place, until the result of the vote is known; and when the previous question is stated.
History —Aug. 30, 1991, No. 81, added as § 5.015 on July 25, 2000, No. 135, § 3.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 6 - Autonomous Municipalities (§§ 4001 — 4990-4990j) › Chapter 209 - Municipal Legislative Process (§§ 4201 — 4214) › § 4214 - Internal administrative functions

The legislature shall appoint the personnel needed for the functioning thereof and the performance of their duties, functions, and responsibilities in all the positions and offices. It may, likewise, contract whatever professional and consulting services that are necessary or convenient to perform its responsibilities as a body. Every contract shall be executed according to the applicable provisions of this subtitle and the rules and regulations that are in force to such effects. It shall also maintain a registry of all contracts that are executed and shall be subject to §§ 97 et seq. of Title 2 and its regulations.
The legislature shall administer the authorized budget of expenses of the municipal legislative branch in the general budget of the municipality, pursuant to § 2 of Title 11; shall take whatever measures are necessary for the protection of the municipal legislators members while they are in the performance of their duties as such and while they go to and return from the meetings of the legislature to their home.
To such ends, the legislature shall establish the necessary rules to authorize the disbursements and any internal transfers of credits within its budget, to contract the life and accident insurance, in equal or similar terms as that which covers municipal employees in the performance of their official duties and functions. Every transaction with regard to said budget shall be carried out following the procedures that are analogous to those established by this subtitle, and complying with the regulations approved by the Commissioner and the pertinent municipal ordinances. The President of the legislature shall establish the administrative mechanisms needed to execute this power.
History —Aug. 30, 1991, No. 81, art 5.014;; Apr. 13, 1995, No. 36, § 23; renumbered as art. 5.016 on July 25, 2000, No. 135, § 4.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 6 - Autonomous Municipalities (§§ 4001 — 4990-4990j) › Chapter 211 - Administrative Organization (§§ 4251 — 4258) › § 4255 - Administrative units—Finances

Every municipality shall establish an administrative finance unit which shall be directed by a person who meets the requirements established in § 4252 of this title, enjoys good reputation in the community and, in addition, meets those other requirements established in the plan for positions of trust approved by the municipal legislature. The Director of the Finance Office shall be appointed by the mayor and confirmed by the municipal legislature. Without it being understood as a limitation, the Finance Director shall have the following duties and responsibilities:
(a) Advise the mayor as to the adoption and implementation of the municipality’s financial public policy.
(b) Participate, in coordination with the mayor, in the drafting and administration of the general budget of the municipality.
(c) Supervise the preaudit and processing of disbursements; accounting of appropriations, obligations and contracts; collections, including municipal licenses; acquisition and disposal of property; administration and control of investments; drafting and filing of financial reports, and performance of any other functions and activities related to the operations, transactions and other financial matters of the municipality.
(d) Maintain custody of all books, records and documents related to the financial and accounting activities of the municipality.
(e) Render the reports required by the mayor, the Legislature and any other public agency with the legal power and authority to require the municipalities to submit them.
(f) Take adequate measures to protect and safeguard the funds, securities and other municipal property.
(g) Request the Internal Auditor to perform the special audits that are necessary to clarify or investigate irregularities in the handling of municipal funds and property allegedly or actually incurred by municipal officials or employees, or any other person.
(h) Delegate [to] his/her employees and subordinates the performance of the corresponding tasks without impairing the proper performance of the functions and responsibilities imposed by laws, ordinances, and resolutions, and the quality of the services.
(i) Perform any other functions and responsibilities delegated to him/her by the mayor, or which are essential to the performance of the duties of the office.
(j) Evaluate in detail the accounts payable to the municipality and certify to the mayor which of those accounts are collectible and uncollectible. Provided, That such accounts may be declared uncollectible by the Director of Finance of the municipality, with the approval of the municipal legislature, when such accounts are at least five (5) years overdue and after the municipality carries out affirmative collection measures.
History —Aug. 30, 1991, No. 81, § 6.005; Oct. 29, 1992, No. 84, § 25; Aug. 23, 1997, No. 100, § 2; Sept. 7, 2004, No. 258, § 16.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 6 - Autonomous Municipalities (§§ 4001 — 4990-4990j) › Chapter 211 - Administrative Organization (§§ 4251 — 4258) › § 4256 - Promulgation of municipal acts

In any case in which, by provision of this subtitle, the promulgation of any ordinance, resolution, regulations, or municipal act is required, such requirement shall be deemed as complied with, by the diffusion, notice or distribution through any medium, of the municipal act in question, without having necessarily to publish an announcement in a daily newspaper of general circulation, unless such publication is expressly required by law or ordinance. The mayor, or the official on whom he/she delegates, shall be responsible for filing a certified copy of municipal regulations of general application, as well as the amendments thereto with the Department of State, within ten (10) days following the date of their approval.
In the case of municipal resolutions and ordinances, the Secretary of the Legislature shall be responsible for filing with the Department of State chronological index which includes the title of all the approved ordinances and resolutions, no later than twenty-five (25) days following the final approval of the measure. Said index shall be accompanied by certification signed by the Secretary and the President of the Legislature.
Failure to file the ordinances, resolutions and regulations shall not render them ineffective nor shall it prevent the ordinance, resolution or regulation in question, from becoming effective, but the Commissioner may impose an administrative fine in the manner provided in this subtitle, on the officials who are guilty of such omission.
History —Aug. 30, 1991, No. 81, § 6.006; Dec. 17, 1993, No. 130, § 4; May 15, 1996, No. 37, § 1.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 6 - Autonomous Municipalities (§§ 4001 — 4990-4990j) › Chapter 211 - Administrative Organization (§§ 4251 — 4258) › § 4257 - Systems and procedures

The municipalities may establish, adopt or incorporate, subject to the provisions of applicable laws, ordinances or regulations, any modern or innovative system or procedure, including the implementation of procedures, systems, operations and designs used in private enterprise, as model or pilot projects, to achieve greater profits, production and efficiency, and which lead to:
(a) Facilitate the population’s access to the bulk of minimum services of municipal competence or jurisdiction.
(b) Achieve better efficiency in the performance of their functions and the rendering of services.
(c) Improve their capacity to generate revenues and achieve a greater effectiveness or efficiency in the collection of municipal licenses, taxes, fees, tariffs, and others.
(d) Provide simple reports to keep the mayor and the officials informed about the municipality’s economy, and the status of its finances, in general.
(e) Improve and perfect the internal controls and compliance with laws, ordinances, resolutions and regulations in general.
(f) Better identify the budgetary needs, plan and administer municipal funds more effectively and expedite the drafting of the municipal budget.
(g) Expedite compliance with all the provisions of this subtitle or any others that apply to the municipalities, which may also expedite the performance of the services and the implementation of the laws and regulations regarding any competence of the Central Government that is delegated to them.
History —Aug. 30, 1991, No. 81, § 6.007.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 6 - Autonomous Municipalities (§§ 4001 — 4990-4990j) › Chapter 211 - Administrative Organization (§§ 4251 — 4258) › § 4258 - Municipal Administrator

The municipalities that deem it necessary, in view of the complexity of their administrative procedures, may create the position of Municipal Administrator to perform the administrative functions of the municipality which pertain to the mayor as provided in § 4109 of this title, with the exception of the appointment and removal of officials and employees, representation of the municipality in judicial or extrajudicial acts, the contracting or execution of agreements in behalf of the municipality, and any other exceptions established by other statutes. The appointment of the Municipal Administrator shall have to be confirmed by the Municipal Legislature as provided in § 4252 of this title.
The Municipal Administrator shall, at least, hold a bachellors degree from a higher education institution, and have three (3) years of experience in government management matters, or its equivalent in additional years of experience in the corresponding area, which will allow him/her to develop municipal programs effectively. The validation of the years of experience for education shall be governed by the criteria established in the Compensation and Classification Plan, Ordinance of Regulations in effect.
History —Aug. 30, 1991, No. 81, added as § 6.008 on Dec. 17, 1993, No. 130, § 5.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 6 - Autonomous Municipalities (§§ 4001 — 4990-4990j) › Chapter 213 - Budget (§§ 4301 — 4311) › § 4301 - Presentation or filing of budget resolution bill and address

The mayor shall draft the balanced Budget Resolution Bill of income and expenditures of the municipality for each fiscal year, which he/she must present before or file in writing with the Municipal Legislature together with a budget address, not later than May 31st of each year. In the event that the mayor decides to deliver the budget address before the Municipal Legislature, he/she shall do so at a Special Session of the Municipal Legislature especially held for such purposes. The municipality’s general budget resolution bill shall be filed at or before the Legislature with sufficient copies for each of the members of the Legislature. A copy thereof shall also be remitted to the Commissioner not later than the day it is presented before the Legislature.
History —Aug. 30, 1991, No. 81, § 7.001; Oct. 29, 1992, No. 84, § 26; Apr. 13, 1995, No. 36, § 24; July 24, 1998, No. 169, § 1; Nov. 22, 2009, No. 156, § 2.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 6 - Autonomous Municipalities (§§ 4001 — 4990-4990j) › Chapter 213 - Budget (§§ 4301 — 4311) › § 4301a - Examination and pre-intervention

Pursuant to the powers conferred to the Commissioner in this subtitle, he shall examine and advise during the process of drafting, approval and the amendments pertaining to the budget that shall govern during each fiscal year. As part of his responsibilities, the Commissioner shall examine the budget resolution to verify preliminarily if it complies with the standards of this subtitle and shall remit to the mayor any observation or recommendation in this regard not later than June 15 of each year. The mayor shall reply to the observations of the Commissioner and shall inform the corrections made in the approved budget, enclosing a copy of the ordinances through which such corrections were approved and of the budget document contained therein not later than June 25 of each year.
History —Aug. 30, 1991, No. 81, added as § 7.001-A on July 24, 1998, No. 169, § 2; Sept. 7, 2004, No. 258, § 17.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 6 - Autonomous Municipalities (§§ 4001 — 4990-4990j) › Chapter 213 - Budget (§§ 4301 — 4311) › § 4303 - Estimates and mandatory appropriations

In order to estimate the resources to draft and balance the budget, the mayor shall use the calculations and estimates submitted by the Executive Director of the Center, the Secretary of the Treasury, and the public corporations that are bound, by the provisions of this chapter, to make contributions and/or compensations to municipal governments, on or before April 1st of each year. In the general budget resolution of each municipality, it shall be mandatory to include appropriations with sufficient credit for the following purposes, and in the priority order as provided below:
(a) Interest, amortizations, and withdrawal from the municipal public debt;
(b) other statutory expenditures and obligations;
(c) payment of court judgments;
(d) any amounts needed to cover any deficits of the previous fiscal year;
(e) expenses to which the municipality is legally obligated by contracts that have already been executed;
(f) expenses or obligations whose inclusion is required in this subtitle, and
(g) other operating expenses.
The Legislature may amend the draft of the general budget resolution of the municipality presented by the mayor to include new accounts or reduce or eliminate appropriation accounts. However, the appropriations to cover the accounts indicated in subsections (a), (b), (c), (d), and (e) of this section, shall not be reduced nor eliminated, but can be amended to increase them.
(h) The contracting of autochthonous Puerto Rican music artists, in accordance with §§ 871 et seq. of Title 3.
History —Aug. 30, 1991, No. 81, § 7.003; Oct. 29, 1992, No. 84, § 27; July 24, 1998, No. 169, § 3; Aug. 18, 2011, No. 189, § 7.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 6 - Autonomous Municipalities (§§ 4001 — 4990-4990j) › Chapter 213 - Budget (§§ 4301 — 4311) › § 4304 - Approval

The legislature shall consider the municipality’s general budget draft resolution during a regular session as provided in § 4203(a) of this title, and approve it and submit it to the mayor no later than June 13 of each fiscal year.
(a) Term for the mayor’s approval.— Within six (6) days following the date that the budget draft resolution approved by the legislature is presented to the mayor, he/she shall sign it, or return it to the legislature within the same term without his/her signature, stating his/her objections and recommendations. When the mayor does not sign nor return said draft resolution within the above term, it shall be construed that it has been signed and approved by him/her, and the municipality’s general budget resolution shall be effective for all purposes, on the date said term expires.
(b) Approval over the objections of the mayor.— When the mayor returns the budget draft resolution to the Assembly with his/her objections and recommendations, its President shall call a special session within five (5) days following the receipt thereof, which shall not last more than three (3) consecutive days, to consider the mayor’s objections or recommendations, exclusively.
(1) The legislature may amend the draft resolution by adopting all or part of the mayor’s recommendations with the affirmative vote of the majority of all its members. The budget draft resolution thus amended and approved, shall again be presented to the mayor, who shall have a term of three (3) days from the date it is presented to him/her, to sign and approve it. If the mayor does not sign and approve it within said three-day term, it shall be construed that the budget draft resolution as amended, has been signed and approved by him/her, and shall be effective on the date said term expires, as if the mayor had signed it.
(2) The legislature may approve the municipal budget draft resolution over the objections and recommendations of the mayor, by the affirmative vote of not less than two-thirds of the total number of the members of the legislature. The budget thus approved shall be in effect and shall rule for the following fiscal year.
(3) When the legislature makes no decision on the objections and recommendations of the mayor to the draft of the general expenses budget resolution approved by it, or when it does and the mayor does not concur with them, said draft of the resolution shall be approved and the credits of the accounts on which the legislature did not take action, as well as those approved by the legislature and not accepted by the mayor, shall be left in a reserve account. The distribution of these reserves shall only be carried out through a resolution to that effect, duly approved by the municipal legislature.
History —Aug. 30, 1991, No. 81, § 7.004; Oct. 29, 1992, No. 84, § 28; Apr. 13, 1995, No. 36, § 26.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 6 - Autonomous Municipalities (§§ 4001 — 4990-4990j) › Chapter 213 - Budget (§§ 4301 — 4311) › § 4305 - Norms when the budget is not approved

(a) The Legislature does not approve the budget.— When the Legislature does not meet on the date established in this subtitle to consider and approve the general budget draft resolution presented by the mayor, or when it does not approve it in the term of the regular session meeting, the budget presented by the mayor shall rule for the following fiscal year.
(b) Draft budget by initiative of the Legislature.— When the mayor does not present the municipality’s general budget draft resolution to the Legislature on the date indicated in this subtitle, it shall draft and approve a budget bill of its own initiative, which shall be as effective as if it had been approved and signed by the mayor.
(c) Previous year’s budget.— When the mayor fails to submit the draft of the general budget resolution of the municipality and the Legislature fails to draft and approve one of its own initiative, the original budget approved for the previous fiscal year shall rule. In such a case, the accounts of said budget whose purpose was accomplished, and the estimates of the revenues available for the new budget that exceeded the total credits consigned to the present budget, shall be included in a reserve account. The use and disposal thereof may only be done through a resolution to that effect.
History —Aug. 30, 1991, No. 81, § 7.005; Oct. 29, 1992, No. 84, § 29.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 6 - Autonomous Municipalities (§§ 4001 — 4990-4990j) › Chapter 213 - Budget (§§ 4301 — 4311) › § 4306 - Distribution and publication

(a) After the municipality’s General Budget Resolution is approved, the Secretary of the Legislature shall immediately remit sufficient certified copies thereof to the mayor for the use of the municipal officials concerned. Likewise, within ten (10) days after the date of its approval, the Secretary shall remit a certified copy to the Commissioner, together with the supplementary documents that served as a basis to determine the appropriations and the estimates of the local revenues to be received during the corresponding fiscal year.
(b) The Commissioner shall carry out a detailed examination of the already approved budget and its supplementary documents between the months of July and September of each year, and shall submit to the mayor and to the Municipal Legislature those observations or recommendations he/she may deem pertinent not later than September 30.
(c) When, in accordance with this subtitle, the budget of the previous year should rule, the mayor shall notify the Commissioner of this fact. This notice shall be given not later than ten (10) days following the date of commencement of the new fiscal year in which said budget continues to apply, and the accounts and revenues that shall be included in the reserve account shall be identified therein.
(d) These situations shall be revised by the Commissioner, who shall submit the corrective actions he deems necessary to the mayor and the municipal legislature not later than August 25 of the corresponding fiscal year.
(e) The municipality’s general revenues and expenses budget resolution, including the supplemental documents that have served as a basis for the determination of appropriations and the estimates of the revenues to be received during the corresponding fiscal year, shall constitute a public document subject to inspection by any interested party. The budget shall be accessible to any person at the Office of the Secretary of the Legislature.
History —Aug. 30, 1991, No. 81, § 7.006; Oct. 29, 1992, No. 84, § 30; July 24, 1998, No. 169, § 4; Sept. 7, 2004, No. 258, § 18.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 6 - Autonomous Municipalities (§§ 4001 — 4990-4990j) › Chapter 213 - Budget (§§ 4301 — 4311) › § 4307 - Opening of books and registry of accounts

After the approval of the budget and the beginning of the new fiscal year, the budget accounts to register the estimated revenues and the appropriations in the corresponding fund’s accounts shall be established in the corresponding register. In addition, the amounts appropriated to each account shall be transferred to the budget control books according to the regular expense budget, as well as the appropriations for special and federal programs. Any unused and allocated balance of the appropriations without a specific fiscal year that remain as of June 30 shall also be transferred.
(a) During the course of the year, these books shall reflect the obligations and disbursements and available balances of the appropriations by funds. The appropriations for which no accounts are itemized shall be carried on the books in global form.
(b) Special appropriations for capital improvements and appropriations for specific purposes shall be entered into the books only when the corresponding funds are available to the municipality. Those special appropriations authorized by the Legislature [of Puerto Rico] shall be deposited in a special bank account, separate from any account of the municipality. Every year, at the close of the fiscal year, a report on the surplus in said account shall be submitted to the Legislature [of Puerto Rico], including the disbursements made and the interest earned by it. The interest earned by this account shall be deposited in the current account of the municipality. Provided, That compliance with the latter does not exempt the municipalities from complying with any other requirement or condition imposed upon them by the applicable regulations or laws.
(c) Municipal enterprise funds, and interdepartmental services funds shall be exempted from budget account controls if they do not have budget appropriations. Nevertheless, the necessary accounts shall be registered to determine the income, disbursements and general balance sheet according to generally accepted accounting principles.
History —Aug. 30, 1991, No. 81, § 7.007; Oct. 29, 1992, No. 84, § 31; Apr. 13, 1995, No. 36, § 27; Aug. 11, 1997, No. 72, § 1.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 6 - Autonomous Municipalities (§§ 4001 — 4990-4990j) › Chapter 213 - Budget (§§ 4301 — 4311) › § 4308 - Budget administration—Credit transfers between accounts

The mayor shall administer the general expenses budget of the Executive Branch according to the provisions of this subtitle including the authorization of credit transfers between budget accounts, through an Executive Order of the mayor to that effect, which he/she shall notify to the Legislature with a copy of the aforesaid within five (5) days after the order has been signed. The prior approval of the Municipal Legislature shall be necessary for the transfer of credits of the budget appropriation for the payment of personal services.
Pursuant to the provisions of this subtitle, the Municipal Legislature shall administer the general expenses budget of the Legislative Branch. It shall also authorize credit transfers between the accounts of said general expenses budget through a resolution to that effect.
(a) Before recommending or entering in the books any transfer of credits between the accounts of any budget, whether it be regular, a subsidy, a loan or any other special funds, it shall be ascertained that the credit to be transferred is available. To those effects the amount of the authorized orders or contracts pending payment shall be deducted from said credit even though the services have not been rendered or the supplies furnished.
(b) The credits to meet the statutory obligations of the municipality, such as contracts for ongoing electric power, rentals and telephone services and the fees, contributions and premiums for protection against financial losses, shall not be transferred, except when a surplus is determined and certified. Appropriations for the payment of the public debt and its interest are nontransferable, unless it is surplus liquidated after the obligations have been fully covered, and said surplus shall be certified by the Department of the Treasury or the Municipal Income Collection Center. All provisions of this section shall apply during the election period.
The Secretary of the Legislature shall remit to the Commissioner a certified copy of the ordinances or resolutions for the transfer of funds from the budget appropriation of the Municipal Executive Branch and the Legislative Branch, as the case may be, within five (5) days after their approval.
History —Aug. 30, 1991, No. 81, § 7.008; Oct. 29, 1992, No. 84, § 32.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 6 - Autonomous Municipalities (§§ 4001 — 4990-4990j) › Chapter 213 - Budget (§§ 4301 — 4311) › § 4309 - Budgetary readjustments

Without prejudice to the provisions of this subtitle, by proposal of the mayor, the Legislature may authorize readjustments to the general expenses budget of the municipality, with the surplus remaining as cash on hand as of June 30 of each year, after the budget is closed and the debts chargeable to said balance have been met. The budget may also be readjusted with the revenue from former years collected after July 1, resulting as available surplus, as well as with revenues proceeding from the leasing of public sites or facilities for the celebration of patron saint feast days, and with the largest net profit in the local revenue accounts which have had an increase over the estimates thereof in any fiscal year.
The Secretary of the Legislature shall remit to the Commissioner certified copies of the ordinances or resolutions authorizing readjustments to its budget not later than five (5) days following the date of their approval.
History —Aug. 30, 1991, No. 81, § 7.009; Oct. 29, 1992, No. 84, § 33.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 6 - Autonomous Municipalities (§§ 4001 — 4990-4990j) › Chapter 213 - Budget (§§ 4301 — 4311) › § 4310 - Supervision and control

The mayor, as the chief executive officer of the municipality, and the Chairperson of the Municipal Legislature, as its administrative head, shall be responsible for supervising the performance of the budget approved for the Executive and Legislative Branches, as pertinent, and of all fiscal operations related to the same. The control of each budget shall include, the task of ensuring the legality and purity of the fiscal operations that arise in the execution of the budgets, that is, that said operations are performed within the authorized amounts. The supervision and control of the operations of each municipality shall be carried out at the following five levels:
(a) Examination and preventive advice by the Commissioner.
(b) The internal supervision of the Finance Department.
(c) Audits of the fiscal operations by the Internal Auditing Unit of the municipality.
(d) External supervision by the Comptroller of Puerto Rico, in tune with the provisions of § 22 of Art. III of the Constitution of the Commonwealth of Puerto Rico preceding Title 1. The Comptroller shall perform audits in the municipalities every two (2) years.
The implementation of these audits by the Comptroller shall be in a gradual manner in order for the latter to have the flexibility needed so that on or before fiscal year 1996-97 all the municipalities are audited every two (2) years.
(e) The auditing of the financial statements prepared each year by external auditing firms duly qualified and contracted pursuant to the provisions of § 4366 of this title to give opinions on the reliability and correctness of said financial statements and compliance with the provisions of the Single Audit Act of 1984, P.L. 98-502, as amended. The reports rendered by the external auditors shall also give their opinion on the compliance of the recommendations of the Comptroller and the correction of the deficiencies found in the previous reports.
The mayor shall submit the reports rendered by the auditors on the matter, to the Legislature and the Commissioner within the term established by him/her through regulations.
Said reports shall be placed in at least two (2) places in public view and access, in the City Hall, Internal Revenue Collector’s Office, judicial centers, or any other place that is accessible to the general public for at least fifteen (15) days following its delivery to the mayor and the Legislature. The above shall not impair the right of the citizens to examine said documents in the place they are filed after their term of publication has expired.
History —Aug. 30, 1991, No. 81, § 7.010; Sept. 2, 2000, No. 344, § 1.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 6 - Autonomous Municipalities (§§ 4001 — 4990-4990j) › Chapter 213 - Budget (§§ 4301 — 4311) › § 4311 - Closing of books

At the closing of each fiscal year, the appropriations authorized for the corresponding fiscal year shall be closed in the municipal books in order to determine and evaluate the municipal operations during said year and determine their financial situation.
(a) If there is a deficit in the municipal operations when liquidating any fiscal year, the municipality shall be bound to include the resources that are necessary and sufficient to answer for the credit corresponding to the previous fiscal year. Said deficit shall be identified as a regular deficit account.
(b) Provide that the operating deficit accrued by the municipality as shown in the financial statements audited as of June 30, 2005, at such a date for the public debt shall be amortized within not more than forty (40) years. The amount equivalent to the annual amortization shall be consigned as an expense account in the annual budgets of the municipalities with accrued deficits into a separate account which shall be provided in the uniform accounting scheme.
(c) Each special fund of a non-budgetary nature shall be liquidated separately. Those appropriations for no specific fiscal year shall not be subject to closing at the end of the fiscal year.
(d) The mayor shall render to the Commissioner whatever reports he/she deems necessary within the term provided by him/her, on the result of the fiscal operations during the fiscal year, pursuant to the uniform computerized accounting system designed for the municipalities. He/she shall also prepare and submit all such financial reports that are required periodically or eventually by the Legislature [of Puerto Rico], the Governor of Puerto Rico, the Commissioner or any official with legal or regulatory authority to require said reports.
History —Aug. 30, 1991, No. 81, § 7.011; Oct. 29, 1992, No. 84, § 34; Apr. 13, 1995, No. 36, § 28; Aug. 26, 2005, No. 105, § 1.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 6 - Autonomous Municipalities (§§ 4001 — 4990-4990j) › Chapter 215 - Municipal Finances (§§ 4351 — 4367) › § 4351 - Income and disbursements regime

The income and disbursements of municipal funds shall be ruled by the provisions of this subtitle, by §§ 5801 et seq. of this title, by the rules and regulations promulgated by the Commissioner, by the provisions of any special laws that apply to the municipalities, and by the agreements authorized by this subtitle that provide funds to the municipality.
(a) No expenditure of public municipal funds considered as extravagant, excessive or unnecessary shall be incurred. Each of these terms shall be construed as follows:
(1) Extravagant expense.— Shall mean any disbursement which is not ordinary and commonplace, which is against reason, law or custom, which does not adjust to the norms of usefulness and austerity of the moment.
(2) Excessive expense.— Shall mean any disbursement for goods, supplies, or services whose quoted price is greater than those normally quoted in the market at the time they are acquired or purchased, or when there is a substitute product which is less costly and as adequate. which will serve the same purpose with the same results or effectiveness.
(3) Unnecessary expense.— Shall mean any disbursement for supplies or services that are not indispensable or necessary for the municipality to perform the functions that have been entrusted to it by law.
History —Aug. 30, 1991, No. 81, § 8.001.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 6 - Autonomous Municipalities (§§ 4001 — 4990-4990j) › Chapter 215 - Municipal Finances (§§ 4351 — 4367) › § 4352 - Sources of revenue

The municipality’s sources of revenue shall be the following, among others:
(a) Revenues and proceeds of municipal goods and services.
(b) Yield of the basic tax on real property and chattels.
(c) Additional taxes on all property subject to taxation for the payment of principal and interest on loans.
(d) Collection of municipal licenses, including interest and surcharges, as imposed and collected by §§ 651 et seq. of this title, known as “Municipal License Act”.
(e) Fines and costs imposed by the courts of justice for violations of municipal ordinances.
(f) Interest on deposited funds and any other interest accrued on any other investments.
(g) Interest on investments in bonds of the government of the United States, the Commonwealth of Puerto Rico, the municipalities of Puerto Rico and quasi-public entities of the federal government, and any other interest on investments as established in subsection (j) of § 4051 of this title.
(h) Fees, duties, excises, taxes, charges and tariffs imposed by ordinance on matters that have not been subject to taxation by the State.
(i) Contributions and compensations authorized by this subtitle or any other special acts.
(j) Special appropriations authorized by the Legislature of Puerto Rico.
(k) Federal government grants.
(l) Cash gifts.
(m) Special rates imposed on properties subject to taxation.
(n) Additional special real estate taxes.
(o) Enterprise funds income.
(p) Funds proceeding from the legislative appropriations for the Citizen Participation in Municipal Development Program created in §§ 4751 et seq. of this title.
(q) Two percent (2%) of the revenues obtained from the fines collected for violations of §§ 5001 et seq. of Title 9, as now or subsequently amended.
(r) Revenues from municipal licenses or any other tax imposed by the municipality with due authorization of the municipal legislature.
History —Aug. 30, 1991, No. 81, § 8.002; Oct. 29, 1992, No. 84, § 35; June 14, 2004, No. 147, § 3; Sept. 7, 2004, No. 258, § 19.
2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 6 - Autonomous Municipalities (§§ 4001 — 4990-4990j) › Chapter 215 - Municipal Finances (§§ 4351 — 4367) › § 4353 - Collection of debts registered on behalf of the municipality

It shall be the obligation of the mayor to make all necessary efforts to collect all debts of natural or juridical persons that are registered in the accounting books or records in favor of the municipality and to resort to all means authorized by law to collect said debts within the same fiscal year in which they are registered or up to the date they are due. Court action shall be taken in certain cases when necessary, and when the municipality lacks sufficient funds to contract the required professional legal services it shall refer the cases to the Secretary of Justice. The mayor shall resort to the Commission to Resolve Controversies over Payments and Debts between Government Agencies to take steps to collect debts against other government agencies, public corporations or municipal governments, pursuant to the provisions of 1751 et seq. of Title 3, known as the “Act to Create the Commission to Resolve Controversies over Payments and Debts between Government Agencies”. When the debt, due to its nature or amount, or both, affects the budget estimates and/or the programmatic accounts for the appropriation of funds for a fiscal year, said situation shall be reported to the Commissioner.
The municipality may write off any debt or obligation in its accounting books if the same turns out to be uncollectible after the Municipal Finance Director conducts the evaluation provided in subsection (j) of § 4255 of this title.
History —Aug. 30, 1991, No. 81, § 8.003; July 24, 1998, No. 169, § 5; Sept. 7, 2004, No. 258, § 20; Feb. 17, 2006, No. 61, § 8; Jan. 3, 2014, No. 4, § 2.