Ley 177 del 2001
Resumen
Esta ley enmienda la Ley de Contabilidad del Gobierno de Puerto Rico para excluir la propiedad pública de la Rama Judicial del control y contabilidad centralizados del Secretario de Hacienda. Reconoce la capacidad administrativa de la Rama Judicial para gestionar su propia propiedad y le otorga mayor autonomía fiscal en este aspecto, manteniendo la obligación de informar al Secretario de Hacienda para fines fiscales y presupuestarios.
Contenido
(No. 177)
(Approved December 21, 2001)
AN ACT
To amend subsection
(e) of Section 10 of Act No. 230 of July 23, 1974, as amended, known as the "Puerto Rico Government Accounting Act," to exclude the public property of the Judiciary Branch from the central accounting and control of the Secretary of the Treasury.
STATEMENT OF MOTIVES
Act No. 230 of July 23, 1974, known as the "Puerto Rico Government Accounting Act," granted the Judiciary Branch fiscal autonomy in the preauditing of its fiscal transactions, Section 6
(d) . Section 2 of said Act establishes the public policy of the Commonwealth of Puerto Rico with respect to the control and accounting of public funds and property. Subsection
(c) of the foregoing Section recognizes the importance, in establishing accounting systems, of taking into consideration the needs and responsibilities of the Judiciary, Legislative, and Executive Branches, so that these may provide the financial information necessary for the preparation, approval, and execution of the budget. Act No. 230, Section 3, Definitions, includes in its subsections
(f) and
(g) judiciary dependencies within its scope and some of the powers it grants to the Secretary of the Treasury.
Regarding the custody, care and physical control of public property, Section 10, in its subsection
(c) requires that dependencies, including judiciary dependencies, render reports to the Secretary on the public property under their custody. The Court Administration Office has always
encountered difficulties due to the delay in accounting processes, reconciliation of the property (fixed assets) of the Judiciary Branch by the Department of the Treasury. Currently, the Judiciary Branch has approved regulations such as the Equipment Regulations, Books and other Bibliographical Resources Regulations, Weapons Regulations, and Motor Vehicle Regulations, among others, and it has developed and implemented a mechanical system and the adequate structure to carry out the management, control, and accounting of all its property. Thus, it has shown its administrative capability, which has been recognized by the Department of the Treasury through agreements dealing with these matters.
This Legislature deems that one way to comply with the public policy established in the Puerto Rico Government Accounting Act with respect to the Judiciary Branch dependencies and the need to broaden and strengthen the fiscal autonomy recognized thereto is for said Branch to have under its charge the central control and accounting of its public property in the manner and in agreement with its needs and realities. Pursuant to subsection
(c) of Section 10 of Act No. 230, said Branch shall continue to inform the Secretary of the Treasury of any assets and property in its custody for the fiscal and budgetary purposes required by law from said official.
BE IT ENACTED BY THE LEGISLATURE OF PUERTO RICO:
Section 1.- Subsection
(e) of Section 10 of Act No. 230 of July 23, 1974, as amended, is hereby amended to read as follows: "Section 10.- Custody, Control and Accounting of Public Property
(a) $\qquad$
(b) $\qquad$
(c) $\qquad$
(d) $\qquad$
(e) The central accounting of the public property of legislative dependencies shall be conducted by the Secretary, based upon the regulations approved thereto by the presidents of each House and the Comptroller of Puerto Rico, respectively. Upon the close of a fiscal year the Judiciary Branch shall furnish to the Secretary any necessary information on transactions related to the property so that the Secretary can comply with his/her responsibility to remit financial statements to the Government of Puerto Rico."
Section 2.- This Act shall take effect thirty (30) days after its approval.
CERTIFICATION
I hereby certify to the Secretary of State that the following Act No. 177 (S.B. 481) of the $2^{ ext {nd }}$ Session of the $14^{ ext {th }}$ Legislature of Puerto Rico:
AN ACT to amend subsection
(e) of Section 10 of Act No. 230 of July 23, 1974, as amended, known as the "Puerto Rico Government Accounting Act," to exclude the public property of the Judiciary Branch from the central accounting and control of the Secretary of the Treasury, has been translated from Spanish to English and that the English version is correct.
In San Juan, Puerto Rico, today $7^{ ext {th }}$ of February of 2005.
Luis Fusté-Lacourt Director