Se crea la Oficina del Contralor del Estado Libre Asociado de Puerto Rico, la cual sería dirigida por el Contralor, quien será responsable principalmente a la Asamblea Legislativa. La Oficina del Contralor gozará de la más plena autonomía administrativa, presupuestaria y fiscal que le permita, sin que se entienda como una limitación, ejercer la custodia y el control de sus fondos y propiedad pública; diseñar y establecer su propia organización fiscal y los sistemas y procedimientos de contabilidad para llevar a cabo sus transacciones financieras; preparar, solicitar, administrar y fiscalizar su presupuesto; y reprogramar los fondos asignados o economías de acuerdo a las prioridades de las funciones que lleva a cabo dicha Oficina, entre otros asuntos.
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