The functions of the Comptroller shall be those assigned to him in Art. III, § 22, of the Constitution of the Commonwealth of Puerto Rico, and he shall exercise them with regard to the accounts, funds, revenues, disbursements, and properties of the Government as well as those held in trust. In the exercise of these functions the Comptroller may employ any generally accepted norms or any methods in keeping with current practices in the auditing of accounts. History —July 24, 1952, No. 9, p. 16, § 3, eff. July 25, 1952.
Puerto Rico Legal Code