Esta ley requiere que todas las entidades gubernamentales que presenten informes periódicos a la Legislatura o a las Legislaturas Municipales incluyan copias de sus estados financieros (auditados o no), informes de auditoría (del Contralor, Procurador del Ciudadano, Oficinas de Ética Gubernamental, u otros auditores internos/externos), planes de acción correctiva y un resumen de las acciones tomadas en relación con dichos informes y planes. También establece que los Secretarios de los Cuerpos Legislativos remitan copias de esta información a los presidentes de los comités legislativos pertinentes y que se archiven en la Biblioteca Legislativa.
(No. 534) (Approved September 30, 2004)
To require that all government entities that have to render periodic reports to the Legislature or to the Municipal Legislatures include with these, copies of their financial statements, audited or not, and of any audit reports on their operations, be they from the Comptroller, the State Ombudsman, the Office or Committees of Government Ethics or others or from any internal or external auditors, as well as of any plans for corrective action related to said reports and a summary of the actions taken in relation to the audit reports and corrective plans; and to require that the Clerks of the Bodies remit copies of said information to the Chairpersons of the pertinent Legislative Committees and that these be filed at the Legislative Library.
The Legislature believes it pertinent to have available the financial statements and audit reports of the government entities when evaluating the periodic reports these government entities render to the Legislature or to the Municipal Legislatures about their operations.
Said statements and reports can serve as instruments so as to enable the Commonwealth and the Municipal Legislatures to ensure the best use of the public funds and properties.
The purpose of this measure is to require that all government entities that have to render periodic reports to the Legislature or to the Municipal Legislatures include with these, copies of their financial statements, audited
or not, and of any audit reports on their operations, be they from the Comptroller, the State Ombudsman, or others or from any internal or external auditors. It is also required that the Clerks of the Bodies remit copies of said information to the Chairpersons of the pertinent Legislative Committees and that these be filed at the Legislative Library.
Section 1.-Besides the information required by the legal, regulatory and legislative provisions in effect and by Acts No. 84 of March 13, 2003, as amended and No. 136 of June 7, 2003, as amended, all government entities that have to render periodic reports by law to the Legislature shall remit, together with these to the Legislature and for their filing at the Legislative Library and for all other purposes indicated below:
Section 2.-The preceding requirement shall apply to the department, agencies, public or municipal corporations, municipalities, municipal consortiums, instrumentalities, trusts or any subdivision, council, committee, commission, court, office, administration or quasi-judicial, administrative or legislative body, or dependency of all of the preceding, if they are required by law to render reports. If by the date provided by law for rendering the
corresponding periodic report the annexes required in the preceding provisions and in Acts No. 84 of March 13, 2003, as amended and No. 136 of June 7, 2003, as amended, have not been prepared, these shall be submitted together with the next periodic report required by law if the same is to be submitted within a period of less than one (1) year or as soon as the information is available in the case of those reports that must submitted in periods of twelve (12) months or more. The report itself must indicate whether the information is to be submitted later or if it is to be included as part of the next periodic report. The head of the entity shall certify in the corresponding report whether the information herein required and required in Acts No. 84 of March 13, 2003, as amended and No. 136 of June 7, 2003, as amended, has or has not been included together with the report, as well as the reasons for not including all or part of the information required.
Section 3.-The President of the Senate, the Speaker of the House or the Clerks of the Legislative Bodies shall remit copies of the reports provided by the laws in effect and of the information required as set forth in this Act, to the Director of the Office of Legislative Services, together with the information that by the provisions contained in Acts No. 84 of March 13, 2003, as amended and No. 136 of June 7, 2003, as amended, and in other laws and regulations in effect, must accompany these. A copy of all this information shall be remitted to the Minority Presidents and Floor Leaders of the Legislative Committees with jurisdiction over the corresponding matters and agencies. The Director of the Office of Legislative Services shall give instructions to the Director of the Legislative Library, pursuant to the provisions of this Act, of Act No. 59 of June 19, 1964, as amended and to the regulations of the Legislative Bodies, so that copies of the Reports be
filed at the Library and that all members of the Legislature be notified in writing as to the receipt of said reports and annexes.
Section 4.-Should any part of this Act were to be declared null or unconstitutional by some competent court, all other provisions shall not be affected. Any provision of law or regulation incompatible with the provisions of this Act is hereby repealed to the point where such incompatibility exists.
Section 5.-This Act shall take effect thirty (30) days after its approval. The Clerks of the Legislative Bodies, the Secretary of State and the Executive Director of the Office of Management and Budget shall develop an information campaign among the secretaries of the departments, the legislators, the heads of committees, agencies, public corporations and other legislative, executive and judicial dependencies covered by this Act as regards its effectiveness, provisions and requirements.
I hereby certify to the Secretary of State that the following Act No. 534 (H.B. 3284) (Conference) of the $7^{ ext {th }}$ Session of the $14^{ ext {th }}$ Legislature of Puerto Rico:
AN ACT to require that all government entities that have to render periodic reports to the Legislature or to the Municipal Legislatures include with these, copies of their financial statements, audited or not, and of any audit reports on their operations, be they from the Comptroller, the State Ombudsman, the Office or Committees of Government Ethics or others or from any internal or external auditors, as well as of any plans for corrective action related to said reports and a summary of the actions taken in relation to the audit reports and corrective plans; etc., has been translated from Spanish to English and that the English version is correct.
In San Juan, Puerto Rico, today $23^{ ext {rd }}$ of August of 2006.
Francisco J. Domenech Director