2023 Laws of Puerto Rico › TITLE THREE - Executive (§§ 1 — 9311) › Chapter 104 - Inspector General of the Government of Puerto Rico (§§ 8851 — 8864) › § 8854 - Office of the Inspector General—Duties and powers

(1) To coordinate and intensify government efforts to foster integrity and efficiency in the management of both state and federal funds and to detect and prevent fraud, misappropriation, and abuse in the use thereof.
(2) To detect possible sources of corruption and misappropriation of funds, and to act proactively to prevent situations of such nature, such as the establishment of internal controls.
(3) To monitor and oversee compliance with public policy, laws, regulations, and any other rules established to guarantee the sound administration of public resources by government entities. In addition, to oversee the use of state and federal funds by municipalities, universities, and non-profit entities.
(4) To identify resources being used in unnecessary and inefficient processes in order to recommend the Office of Management and Budget to redirect the same to other Government priorities, as well as the savings generated or the funds recovered through the evaluations carried out.
(5) To develop the Strategic Plan geared toward improving the efficiency and effectiveness of government programs, processes, and projects in compliance with the Government Auditing Standards, the Standards for the Professional Practice of Internal Auditing, and the Code of Ethics of the Institute of Internal Auditors.
(6) To carry out audits in government entities, on its own initiative or at the request of the Governor, to evaluate the results achieved by government programs and projects in terms of efficiency and effectiveness.
(7) To carry out audits on the use of state and federal funds appropriated to government entities, as well as municipalities, universities, and nonprofit entities.
(8) To carry out audits on government information systems.
(9) To keep information related to the costs of investigations of non-governmental entities that incur misconduct, and to cooperate with administrative and judicial agencies in the recovery of said costs.
(10) To continually identify, review, and discuss those areas and programs that are susceptible to fraud, abuse, or misappropriation of funds.
(11) To work in coordination with the Government Management Area of the Office of Management and Budget to refer thereto the studies and evaluations considered necessary to measure, improve, and increase efficiency and effectiveness in the performance of government entities, as well as to reduce unnecessary regulations, improve customer service, and eliminate inefficient and ineffective procedures.
(12) To carry out preventive studies to detect possible diversions of Government resources, unethical actions, and abuse of power by government officials and employees that may lead to fraud, corruption, and misappropriation of public funds.
(13) To evaluate and corroborate allegations regarding possible irregularities in agency operations, in which cases the identity of the person(s) who filed the complaint or made the allegations shall not be disclosed without previous consent. In cases in which it is essential to disclose the identity of the person, the Director shall notify said person at least seven (7) days before such disclosure.
(14) To carry out special investigations related to any of the issues contained herein at the request of the Governor or the Legislative Assembly.
(15) To evaluate the reliability and integrity of the financial and operational information, and the manner in which to identify, measure, classify, and render reports on the same.
(16) To establish uniform processes to conduct audits, evaluations, and investigations.
(17) To follow up on corrective action plans upon finding deficiencies in government entities.
(18) To advise government entities on the establishment of corrective action plans and other measures to achieve a sound public administration.
(19) To advise the Governor and the Legislative Assembly in matters related to the duties and powers conferred to the Office, by virtue of this chapter.
(20) To contract professional services deemed necessary to address such situations in which specialized knowledge is needed.
(21) To require from government entities all documentation of a programmatic, fiscal, managerial, and operational nature, among others, for the development of audits, studies, evaluations, and investigations being carried out.
(22) To have access to registers, reports, audits, documents, contracts, budgets, accounts, electronic information systems, and/or any other material available in government entities that are related to programs, processes, and projects being audited, evaluated, or investigated.
(23) To hold meetings with the heads of government agencies, as well as with officials or employees thereof, as required to carry out his/her duties.
(24) To coordinate efforts to address issues and situations requiring the participation of entities, such as: the Office of Government Ethics, the Department of Justice, and the Office of the Comptroller.
(25) Upon previous approval of the Committee, to refer to the Department of Justice, the Office of Government Ethics, and the Comptroller any report made in which it may be reasonably understood that a violation of the applicable laws has been committed with regards to the use of public property and funds.
(26) To work in coordination with the Budget Area of the Office of Management and Budget to share information that inures to the benefit of government entities. The Budget Area may refer to the Office any issue which it understands warrants an audit, evaluation, or investigation. The Office, on the other hand, may share the results of such audits and studies to be taken into consideration when analyzing and working with the budget request of government entities.
(27) To summon witnesses, administer oaths and statements, take testimony, and compel the production of books, records, and documents, including electronic data, as their relevance in any investigation carried out by the Office is determined. Likewise, to petition summonses to the Court of First Instance requiring the appearance and testimony of witnesses, and the presentation of documents and any evidence related to an issue being evaluated, investigated, or studied.
(28) To issue any necessary and convenient orders so as to comply with their functions, responsibilities, and duties under this chapter.
(29) To develop and promulgate the necessary and convenient regulations to comply with the provisions of this chapter, including rules of procedure for carrying out investigations, which shall have force of law.
(30) To develop standards, policies, rules, and procedures to guide the agencies in the establishment of controls and in the observance of sound administration practices.
(31) To develop and update a webpage and other electronic systems with information available to government entities and the general public on different issues concerning the Office, in coordination with the Chief Information Officer.
(32) To monitor contracts executed and/or bids awarded by government agencies, whose amount exceeds one million dollars. To such effect, all government agencies shall be required to submit to the Office said contracts and calls for bids, as well as any amendments thereto.
History —Apr. 16, 2010, No. 42, § 6.