2023 Laws of Puerto Rico › TITLE TWENTY-ONE - Municipalities (§§ 1-4 — 6756) › Subtitle 6 - Autonomous Municipalities (§§ 4001 — 4990-4990j) › Chapter 213 - Budget (§§ 4301 — 4311) › § 4302 - Contents

The general budget resolution of the municipality shall include:
(a) A budget message.— The mayor’s budget message shall contain an outline or description of the budget’s financial standards and a description of the main aspects thereof, with explanations and justifications of the largest and most important budget requests. It shall also include a list of the capital works and improvement projects for the fiscal year and subsequent years, in order of priority with regard to the community’s needs, as well as their sources of financing.
(b) A financial plan.— The municipality’s general budget draft resolution shall provide:
(1) A complete financial plan for the corresponding fiscal year.
(2) A general summary of municipal expenses for salaries, wages, materials, services and permanent works for the following fiscal year.
(3) A detailed estimate by administrative unit, of the resources to attend to municipal expenses of salaries, fringe benefits, wages, materials, services, permanent works and others.
(4) A comparative statement of the appropriations proposed, with those of the previous fiscal year.
(c) Budgeting by program.— The municipalities that adopt the system of budgeting by program, shall include in the draft resolution:
(1) A detailed estimate of the municipal resources to attend to the municipal expenses for salaries, fringe benefits, wages, materials, services, permanent works and others, by administrative unit.
(2) Information on every program, including the description and objectives thereof, as well as the distribution of expenses according to the items established in subsection (a).
(3) The subprograms or activities in each of the programs.
(4) The approximate cost of each subprogram or activity.
(5) A comparative statement of the estimates of each proposed subprogram with those of the previous fiscal year.
(d) General budget of municipal revenues and expenses.— The budget draft resolution for the fiscal year, 1995-96 that are presented to the legislature for approval shall contain:
(1) Revenues.—
(A) A first part with the distribution of the local municipal revenues and those originating from the Department of the Treasury, the Center and the state agencies, including the federal funds that are received through the latter.
(B) A second part with the distribution of the revenues received directly from federal government agencies. The appropriations of previous fiscal years shall be used to estimate revenues of the following year.
(2) Expenses.— The expenses shall be distributed among the corresponding items by administrative unit or program, as the case maybe, as itemized in subsection (c) of this section.
The distribution of revenues and expenses in both parts of the budget bill shall be done according to the guidelines provided in subsection (b) of this section and the uniform accounting chart of accounts, as provided by § 4360 of of this title.
The Commissioner shall take the necessary measures and provide the accounts in the computerized uniform accounting chart that will allow the municipalities to comply with the provisions of this section.
History —Aug. 30, 1991, No. 81, § 7.002; Apr. 13, 1995, No. 36, § 25.