In all cases in which a government entity is required by law, regulations, financing agreement or when deemed necessary, to contract external auditors to perform financial audits, the contract shall be executed ninety (90) days before the close of the fiscal year to be audited.\nHistory —Sept. 10, 2003, No. 273, § 7, eff. 30 days after Sept. 10, 2003.
Puerto Rico Legal Code