P.R. Laws tit. 21, § 4303
In order to estimate the resources to draft and balance the budget, the mayor shall use the calculations and estimates submitted by the Executive Director of the Center, the Secretary of the Treasury, and the public corporations that are bound, by the provisions of this chapter, to make contributions and/or compensations to municipal governments, on or before April 1st of each year. In the general budget resolution of each municipality, it shall be mandatory to include appropriations with sufficient credit for the following purposes, and in the priority order as provided below:
(a) Interest, amortizations, and withdrawal from the municipal public debt;
(b) other statutory expenditures and obligations;
(c) payment of court judgments;
(d) any amounts needed to cover any deficits of the previous fiscal year;
(e) expenses to which the municipality is legally obligated by contracts that have already been executed;
(f) expenses or obligations whose inclusion is required in this subtitle, and
(g) other operating expenses.
The Legislature may amend the draft of the general budget resolution of the municipality presented by the mayor to include new accounts or reduce or eliminate appropriation accounts. However, the appropriations to cover the accounts indicated in subsections (a), (b), (c), (d), and (e) of this section, shall not be reduced nor eliminated, but can be amended to increase them.
(h) The contracting of autochthonous Puerto Rican music artists, in accordance with §§ 871 et seq. of Title 3.
History —Aug. 30, 1991, No. 81, § 7.003; Oct. 29, 1992, No. 84, § 27; July 24, 1998, No. 169, § 3; Aug. 18, 2011, No. 189, § 7.