2023 Laws of Puerto Rico › TITLE THREE - Executive (§§ 1 — 9311) › Chapter 65A - Puerto Rico Government Ethics Act of 2011 (§§ 1854 — 1860b) › Subchapter V - Financial Reports (§§ 1858 — 1858i) › § 1858c - Content of reports

The Office shall design the official form, which shall contain the minimum information required, which shall be provided below in this section, and the explanatory appendix that will be used to attach the information required that shall apply to the Executive Branch and the Legislative Branch.
Every financial report to be filed by the members of the Executive Branch and the Legislative Branch, for the period covered by the report regarding the person who files the report and his/her family unit, shall include the following information:
(a) General information.—
(1) Name, address, office or position.
(2) Name or names under which he/she is doing business.
(3) Occupation, profession or trade.
(4) Name and address of the main place of business or work.
(5) All work or business relations.
(6) Name, address, and name or names under which the members of his/her family unit are doing business, that have done business with the Government during the period covered by the report or that are partners, directors, or employees of business or entities that have done business with or rendered services to the Government during such period.
(b) Income.—
(1) Income or interest earned by the public servant and his/her family unit on real or personal property and on any property in its broadest sense.
(c) Assets.—
(1) Assets exceeding one thousand dollars ($1,000), including, among others, bank accounts, stocks, mutual funds, options, insurance policies, household furniture and appliances, paintings, works of art, antiques, and collections, jewelry, and other ownership interest in enterprises or businesses.
(2) Private and public business stocks and state, municipal or any other type of bond whose value exceeds one thousand dollars ($1,000) and any transaction carried out during the period covered by the report.
(3) Shares in trusts or estates.
(d) Liabilities.—
(1) Debts with an outstanding balance of more than one thousand dollars ($1,000) at any time during the period covered by the report, indicating the interest rate of each debt, including the full payment of any debt or reduction to one thousand dollars or less during the period covered by the report.
(2) Debts with regard to which he/she is receiving any type of preferential or special treatment when compared to that received by other debtors of the same creditor under similar circumstances for the same type of debt.
(e) Other financial transactions.—
(1) Transactions for the purchase, sale or exchange of real or personal property.
(2) Agreements or arrangements for future compensation.
(3) An account of every gift received, including among others, payment for transportation, meals, lodging and entertainment, indicating the name and address of the donor, when the total value per donor exceeds two hundred and fifty dollars ($250) per year, and the donor is other than a relative.
(4) Any other information that, in the judgment of the person filing the report, is deemed pertinent for the proper evaluation of his/her financial situation within the public interest context set forth by this chapter.
Reporting income and expenditures related to political campaigns shall not be necessary, as provided by the Election Code in effect.
The Office may request additional information in the financial report filed by public servants in the Executive Branch and the Legislative Branch that may be necessary to properly evaluate any angle related to the information required in this section, within the public interest context set forth by this chapter. Upon requesting such additional information, the Office shall state the reasons for making such request.
The content of the financial reports pertaining to the Judicial Branch shall be determined by such Government branch, as provided by its code of ethics and regulations.
History —Jan. 3, 2012, No. 1, § 5.4.