Esta ley tipifica como delito grave la obstrucción, retraso o impedimento voluntario de una investigación o auditoría de la Oficina del Contralor de Puerto Rico por parte de cualquier persona, ya sea funcionario público o de una empresa privada. Establece penas de prisión y/o multas para quienes incurran en esta conducta.
(S. B. 194) (Conference) (No. 37) (Approved on January 8, 2004)
To typify as a felony the voluntary obstruction, delay or hindering of an investigation or audit of the Office of the Comptroller of Puerto Rico by any person, whether a public official or from a private enterprise.
The Office of the Comptroller of Puerto Rico performs one of the most important functions of the Government of the Commonwealth of Puerto Rico: overseeing the good use of public funds. During the last 10 years, the Office of the Comptroller has also proves to be a fundamental element in the fight against government corruption by discovering schemes to misappropriate the money of the people, which includes public officials, entrepreneurs and private persons.
In the fight against government corruption, the State must provide the government agencies with the necessary tools to discover, fight and eliminate the complex schemes for misappropriation and illegal use of public funds.
One of the Office of the Comptroller most recent pronouncement refers to the unjustified delay in delivering documents under the control of a government agency, which were essential for evaluating the sale process of the Centers of Diagnostic and Treatment (C.D.T.) of the government. The Comptroller indicated that said documents -some legal opinions on the sale process of said Centers- were of utmost importance for his investigation. He added that this delay set back and increased the investigation costs which, in the end, are paid by the taxpayers.
It is in the best interest of our people that the State discourages obstructions and delays for the investigations and audits of the Office of the Comptroller. Therefore, it should be part of the public policy to expedite the same and to penalize those who without just cause obstruct and delay said investigations and audits.
Section 1.- Every person, public or private official, who willingly obstructs, delays or hinders an investigation or audit conducted by the Office of the Comptroller of Puerto Rico, or by any officer designated by the latter to carry out the same, shall incur a felony and, upon conviction, shall be sanctioned with imprisonment for a fixed term of one (1) year, or a fixed fine of five thousand $(5,000)$ dollars, or both penalties, at the discretion of the Court. Should there be mitigating circumstances the penalty of imprisonment may be reduced to six (6) months and one (1) day, and the fine may be reduced to two thousand $(2,000)$ dollars. Should there be aggravating circumstances, the penalty of imprisonment may be increased to two (2) years, and the fine may be raised to seven thousand $(7,000)$ dollars.
Section 2.- - This Act shall take effect immediately after its approval.
I hereby certify to the Secretary of State that the following Act No. 37 (S.B. 194) (Conference) of the $6^{ ext {th }}$ Session of the $14^{ ext {th }}$ Legislature of Puerto Rico:
AN ACT to typify as a felony the voluntary obstruction, delay or hindering of an investigation or audit of the Office of the Comptroller of Puerto Rico by any person, whether a public official or from a private enterprise, has been translated from Spanish to English and that the English version is correct.
In San Juan, Puerto Rico, today 2nd of May of 2005.
Luis E. Fusté-Lacourt Director