The President of the Senate and the Speaker of the House of Representatives shall, upon receiving the reports of the Comptroller, transmit same to the Committee, which is hereby empowered to receive, study and scrutinize them, as well as to investigate any matter connected therewith. The Committee may hold hearings at any place in Puerto Rico and shall be authorized to take oaths and depositions and to subpoena witnesses and compel the presentment of books, letters, documents, papers, records, and all other objects necessary to a full understanding of the matter under investigation. Any person who refuses or fails to comply or who prevents compliance with an order of the Committee under the provisions of this section, shall be guilty of contempt and shall be prosecuted and punished as determined by law. The Committee shall as soon as possible report to the Houses on the result of the study, scrutiny and investigation made, and on its recommendations. History —June 23, 1954, No. 83, p. 420, § 2.
Puerto Rico Legal Code