These educational capsules are intended to guide personnel on key compliance topics and internal processes. They also address frequently asked questions that reach the Office of the Comptroller of Puerto Rico through the Integrated System for Requesting Legal Guidance (SIPSOL).
In this educational capsule, the Office of the Comptroller of Puerto Rico explains one of the most frequent questions: whether the University of Puerto Rico may make prepayments for the acquisition of goods and services used in academic research. Following the amendments to the Anti-Corruption Code for the New Puerto Rico, questions have arisen about how to handle payments when the law requires invoices to certify that the service was rendered or the goods delivered before payment is issued.
The capsule clarifies that Act 11 of 2023 created an exception allowing the UPR to make certain prepayments related to research and subsidized projects. However, this exception applies only where there is genuinely a prepayment authorized by law, and not to services already rendered or goods already delivered. The UPR must therefore ensure that each transaction strictly complies with the established requirements.
Government officials and employees may submit their legal questions regarding the use of public funds and property through https://sipsolonline.ocpr.gov.pr.
Watch the video for full details on this process.
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