{"id":1378,"date":"2026-06-03T18:46:36","date_gmt":"2026-06-03T18:46:36","guid":{"rendered":"https:\/\/municipiodedorado.pr\/?page_id=1378"},"modified":"2026-06-03T16:48:28","modified_gmt":"2026-06-03T20:48:28","slug":"departamento-finanzas","status":"publish","type":"page","link":"https:\/\/municipiodedorado.pr\/en\/departamento-finanzas\/","title":{"rendered":"Department of Finance"},"content":{"rendered":"<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<div id=\"wp-block-themeisle-blocks-advanced-columns-1e24864b\" class=\"wp-block-themeisle-blocks-advanced-columns alignfull has-2-columns has-desktop-equal-layout has-tablet-equal-layout has-mobile-collapsedRows-layout has-vertical-center ticss-c00aadba\"><div class=\"wp-block-themeisle-blocks-advanced-columns-overlay\"><\/div><div class=\"innerblocks-wrap\">\n<div id=\"wp-block-themeisle-blocks-advanced-column-051b15dc\" class=\"wp-block-themeisle-blocks-advanced-column\">\n<figure class=\"wp-block-gallery has-nested-images columns-default is-cropped wp-block-gallery-1 is-layout-flex wp-block-gallery-is-layout-flex\">\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"683\" height=\"1024\" data-id=\"1380\" src=\"https:\/\/municipiodedorado.pr\/wp-content\/uploads\/2026\/06\/finanzas-mid-683x1024.jpg\" alt=\"\" class=\"wp-image-1380\" srcset=\"https:\/\/municipiodedorado.pr\/wp-content\/uploads\/2026\/06\/finanzas-mid-683x1024.jpg 683w, https:\/\/municipiodedorado.pr\/wp-content\/uploads\/2026\/06\/finanzas-mid-200x300.jpg 200w, https:\/\/municipiodedorado.pr\/wp-content\/uploads\/2026\/06\/finanzas-mid-768x1152.jpg 768w, https:\/\/municipiodedorado.pr\/wp-content\/uploads\/2026\/06\/finanzas-mid-1024x1536.jpg 1024w, https:\/\/municipiodedorado.pr\/wp-content\/uploads\/2026\/06\/finanzas-mid-1365x2048.jpg 1365w, https:\/\/municipiodedorado.pr\/wp-content\/uploads\/2026\/06\/finanzas-mid-8x12.jpg 8w, https:\/\/municipiodedorado.pr\/wp-content\/uploads\/2026\/06\/finanzas-mid-scaled.jpg 1707w\" sizes=\"auto, (max-width: 683px) 100vw, 683px\" \/><\/figure>\n<\/figure>\n<\/div>\n\n\n\n<div id=\"wp-block-themeisle-blocks-advanced-column-ed1b12ac\" class=\"wp-block-themeisle-blocks-advanced-column\">\n<h2 id=\"wp-block-themeisle-blocks-advanced-heading-8f3ca166\" class=\"wp-block-themeisle-blocks-advanced-heading wp-block-themeisle-blocks-advanced-heading-8f3ca166\">General Information<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Base Legal<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">El Departamento de Finanzas se crea y opera al amparo del siguiente marco legal y regulatorio:<\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li><strong>Ley N\u00fam. 107-2020, seg\u00fan enmendada (\u201cC\u00f3digo Municipal de Puerto Rico\u201d):<\/strong>\n<ul class=\"wp-block-list\">\n<li><strong>Art\u00edculo 2.009 (o su equivalente):<\/strong>&nbsp;Establece la obligatoriedad de contar con una Oficina de Finanzas como parte de la estructura organizacional del municipio. Define al Director de Finanzas como el oficial principal de contabilidad y finanzas.<\/li>\n\n\n\n<li><strong>Art\u00edculo 2.010 (o su equivalente):<\/strong>\u00a0Delega en el alcalde la facultad de organizar y supervisar el funcionamiento del Departamento, sujeto a las ordenanzas municipales. El Alcalde puede delegar funciones espec\u00edficas al Director de Finanzas.<\/li>\n\n\n\n<li><strong>Art\u00edculo 6.004 (o su equivalente):<\/strong>&nbsp;Establece los principios de presupuesto balanceado, control fiscal y rendici\u00f3n de cuentas que el Departamento debe garantizar.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Reglamento Para la Administraci\u00f3n Municipal (Oficina de Gerencia y Presupuesto Municipal &#8211; OGP):<\/strong>\n<ul class=\"wp-block-list\">\n<li>Este reglamento, promulgado por la OGP, establece el Sistema de Contabilidad Gubernamental Uniforme que todo municipio debe adoptar. Incluye:\n<ul class=\"wp-block-list\">\n<li>Clasificaci\u00f3n de cuentas (ingresos, gastos, activos, pasivos).<\/li>\n\n\n\n<li>Procedimientos para la preparaci\u00f3n de estados financieros (Balance de Situaci\u00f3n, Estado de Ingresos y Gastos, etc.).<\/li>\n\n\n\n<li>Normas para el uso de una plataforma de Sistema de Contabilidad Mecanizada.<\/li>\n\n\n\n<li>Requisitos para la auditor\u00eda interna y externa.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Ordenanzas y Resoluciones de la Legislatura Municipal:<\/strong>\n<ul class=\"wp-block-list\">\n<li><strong>Ordenanza de Presupuesto Anual:<\/strong>&nbsp;Apropiaci\u00f3n de fondos y autorizaci\u00f3n de gastos para cada a\u00f1o fiscal.<\/li>\n\n\n\n<li><strong>Ordenanza de Contribuciones y Arbitrios:<\/strong>&nbsp;Fija las tasas de arbitrios de construcci\u00f3n, patentes municipales, licencias de negocios, etc.<\/li>\n\n\n\n<li><strong>Resoluciones de Autorizaci\u00f3n:<\/strong>&nbsp;Para la emisi\u00f3n de bonos, contratos de arrendamiento financiero (leases), o acuerdos de colaboraci\u00f3n intergubernamental (ej. con el CRIM).<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Otras Leyes Aplicables:<\/strong>\n<ul class=\"wp-block-list\">\n<li><strong>Ley N\u00fam. 1-2012 (C\u00f3digo de Rentas Internas de Puerto Rico):<\/strong>&nbsp;Regula la recaudaci\u00f3n de contribuciones sobre la propiedad, ventas y uso, e ingresos municipales delegados.<\/li>\n\n\n\n<li><strong>Ley N\u00fam. 83-1991 (Ley de Contribuci\u00f3n sobre la Propiedad Mueble e Inmueble):<\/strong>&nbsp;Define la base imponible y los procedimientos de valoraci\u00f3n y exenciones.<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<\/div>\n<\/div><\/div>\n\n\n\n<div id=\"wp-block-themeisle-blocks-advanced-columns-784450ff\" class=\"wp-block-themeisle-blocks-advanced-columns alignfull has-1-columns has-desktop-equal-layout has-tablet-equal-layout has-mobile-collapsedRows-layout has-vertical-center ticss-c00aadba\"><div class=\"wp-block-themeisle-blocks-advanced-columns-overlay\"><\/div><div class=\"innerblocks-wrap\">\n<div id=\"wp-block-themeisle-blocks-advanced-column-d0fbfc0a\" class=\"wp-block-themeisle-blocks-advanced-column\">\n<div id=\"wp-block-themeisle-blocks-advanced-columns-8085ff1f\" class=\"wp-block-themeisle-blocks-advanced-columns has-3-columns has-desktop-equal-layout has-tablet-equal-layout has-mobile-collapsedRows-layout has-vertical-top\"><div class=\"wp-block-themeisle-blocks-advanced-columns-overlay\"><\/div><div class=\"innerblocks-wrap\">\n<div id=\"wp-block-themeisle-blocks-advanced-column-dfb15c39\" class=\"wp-block-themeisle-blocks-advanced-column\">\n<h3 id=\"wp-block-themeisle-blocks-advanced-heading-3147d135\" class=\"wp-block-themeisle-blocks-advanced-heading wp-block-themeisle-blocks-advanced-heading-3147d135\">Office Hours<\/h3>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\">Monday to Friday<br>8:00 AM to 4:00 PM.<br><\/p>\n<\/div>\n\n\n\n<div id=\"wp-block-themeisle-blocks-advanced-column-ec09b220\" class=\"wp-block-themeisle-blocks-advanced-column ticss-ec09b220\">\n<h3 id=\"wp-block-themeisle-blocks-advanced-heading-869a9c1f\" class=\"wp-block-themeisle-blocks-advanced-heading wp-block-themeisle-blocks-advanced-heading-869a9c1f\">Telephone<\/h3>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\">(787)796-1230<br>Ext. 3000<\/p>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\"><\/p>\n<\/div>\n\n\n\n<div id=\"wp-block-themeisle-blocks-advanced-column-adbc5601\" class=\"wp-block-themeisle-blocks-advanced-column\">\n<h3 id=\"wp-block-themeisle-blocks-advanced-heading-bacc3ab4\" class=\"wp-block-themeisle-blocks-advanced-heading wp-block-themeisle-blocks-advanced-heading-bacc3ab4\">Address<\/h3>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\">Carr. #693, Local #346, Dorado, PR<\/p>\n\n\n\n<div class=\"wp-block-buttons is-vertical is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-f4bedac0 wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-primary\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/maps.app.goo.gl\/cFnMd6mma28rfXGh6\" target=\"_blank\" rel=\"noreferrer noopener\">Press Here<strong>\u00ed<\/strong><\/a><\/div>\n<\/div>\n<\/div>\n<\/div><\/div>\n<\/div>\n<\/div><\/div>\n\n\n\n<div id=\"wp-block-themeisle-blocks-advanced-columns-5cb9874c\" class=\"wp-block-themeisle-blocks-advanced-columns has-3-columns has-desktop-equal-layout has-tablet-equal-layout has-mobile-collapsedRows-layout has-vertical-unset\"><div class=\"wp-block-themeisle-blocks-advanced-columns-overlay\"><\/div><div class=\"innerblocks-wrap\">\n<div id=\"wp-block-themeisle-blocks-advanced-column-e334f7a3\" class=\"wp-block-themeisle-blocks-advanced-column\"><\/div>\n\n\n\n<div id=\"wp-block-themeisle-blocks-advanced-column-1635a464\" class=\"wp-block-themeisle-blocks-advanced-column\"><\/div>\n\n\n\n<div id=\"wp-block-themeisle-blocks-advanced-column-bbe19a66\" class=\"wp-block-themeisle-blocks-advanced-column\"><\/div>\n<\/div><\/div>\n\n\n\n<section id=\"wp-block-themeisle-blocks-advanced-columns-546fa8db\" class=\"wp-block-themeisle-blocks-advanced-columns alignfull has-2-columns has-desktop-equal-layout has-tablet-equal-layout has-mobile-collapsedRows-layout has-vertical-flex-start has-light-bg\"><div class=\"wp-block-themeisle-blocks-advanced-columns-overlay\"><\/div><div class=\"innerblocks-wrap\">\n<div id=\"wp-block-themeisle-blocks-advanced-column-a03592cc\" class=\"wp-block-themeisle-blocks-advanced-column\">\n<h2 class=\"wp-block-heading has-text-align-left has-text-color has-link-color wp-elements-1\" style=\"color:#2e3433\"><strong>Misi\u00f3n<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">La misi\u00f3n del Departamento de Finanzas es:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u201cGarantizar la salud financiera, la transparencia fiscal y la sostenibilidad econ\u00f3mica del Municipio de Dorado, mediante la administraci\u00f3n eficiente, eficaz y \u00e9tica de los recursos p\u00fablicos. Proveemos informaci\u00f3n financiera oportuna, precisa y confiable que sirva como base para la toma de decisiones estrat\u00e9gicas del Alcalde y la Legislatura Municipal, asegurando que todos los ingresos se recauden conforme a la ley y que los desembolsos se ejecuten dentro del marco legal y presupuestario, maximizando el valor p\u00fablico para los ciudadanos.\u201d<\/li>\n<\/ul>\n<\/div>\n\n\n\n<div id=\"wp-block-themeisle-blocks-advanced-column-5b750788\" class=\"wp-block-themeisle-blocks-advanced-column\">\n<h2 class=\"wp-block-heading\"><strong>Ampliaci\u00f3n de la Misi\u00f3n:<\/strong><\/h2>\n\n\n\n<p class=\"has-text-align-left wp-block-paragraph\"><strong>Custodiar la Propiedad:&nbsp;<\/strong>Llevar registro de toda la propiedad municipal, realizar inventariof\u00edsico y establece decomizaciones.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Transparencia y Rendici\u00f3n de Cuentas:<\/strong>&nbsp;Publicar estados financieros mensuales y anuales accesibles al p\u00fablico, fomentando la confianza ciudadana.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Optimizaci\u00f3n de Recursos:<\/strong>&nbsp;Identificar y corregir ineficiencias de los hallazgo recibidos de las auditorias.<\/p>\n<\/div>\n<\/div><\/section>\n\n\n\n<section id=\"wp-block-themeisle-blocks-advanced-columns-b394b18d\" class=\"wp-block-themeisle-blocks-advanced-columns alignfull has-1-columns has-desktop-equal-layout has-tablet-equal-layout has-mobile-equal-layout has-vertical-center has-dark-bg\"><div class=\"wp-block-themeisle-blocks-advanced-columns-overlay\"><\/div><div class=\"innerblocks-wrap\">\n<div id=\"wp-block-themeisle-blocks-advanced-column-5e67beac\" class=\"wp-block-themeisle-blocks-advanced-column\">\n<h2 class=\"wp-block-heading has-text-align-center has-white-color has-text-color\" style=\"font-size:2.2em\">Follow us on our social media<\/h2>\n\n\n\n<ul class=\"wp-block-social-links aligncenter has-normal-icon-size has-icon-color has-icon-background-color items-justified-center is-style-default is-layout-flex wp-block-social-links-is-layout-flex\"><li style=\"color:#116757;background-color:#ffffff\" class=\"wp-social-link wp-social-link-youtube has-white-background-color wp-block-social-link\"><a href=\"https:\/\/www.youtube.com\/@doradoparaisopr\" class=\"wp-block-social-link-anchor\"><svg width=\"24\" height=\"24\" viewbox=\"0 0 24 24\" version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" aria-hidden=\"true\" focusable=\"false\"><path d=\"M21.8,8.001c0,0-0.195-1.378-0.795-1.985c-0.76-0.797-1.613-0.801-2.004-0.847c-2.799-0.202-6.997-0.202-6.997-0.202 h-0.009c0,0-4.198,0-6.997,0.202C4.608,5.216,3.756,5.22,2.995,6.016C2.395,6.623,2.2,8.001,2.2,8.001S2,9.62,2,11.238v1.517 c0,1.618,0.2,3.237,0.2,3.237s0.195,1.378,0.795,1.985c0.761,0.797,1.76,0.771,2.205,0.855c1.6,0.153,6.8,0.201,6.8,0.201 s4.203-0.006,7.001-0.209c0.391-0.047,1.243-0.051,2.004-0.847c0.6-0.607,0.795-1.985,0.795-1.985s0.2-1.618,0.2-3.237v-1.517 C22,9.62,21.8,8.001,21.8,8.001z M9.935,14.594l-0.001-5.62l5.404,2.82L9.935,14.594z\"><\/path><\/svg><span class=\"wp-block-social-link-label screen-reader-text\">YouTube<\/span><\/a><\/li>\n\n<li style=\"color:#116757;background-color:#ffffff\" class=\"wp-social-link wp-social-link-facebook has-white-background-color wp-block-social-link\"><a href=\"https:\/\/www.facebook.com\/MunicipioDeDorado\/\" class=\"wp-block-social-link-anchor\"><svg width=\"24\" height=\"24\" viewbox=\"0 0 24 24\" version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" aria-hidden=\"true\" focusable=\"false\"><path d=\"M12 2C6.5 2 2 6.5 2 12c0 5 3.7 9.1 8.4 9.9v-7H7.9V12h2.5V9.8c0-2.5 1.5-3.9 3.8-3.9 1.1 0 2.2.2 2.2.2v2.5h-1.3c-1.2 0-1.6.8-1.6 1.6V12h2.8l-.4 2.9h-2.3v7C18.3 21.1 22 17 22 12c0-5.5-4.5-10-10-10z\"><\/path><\/svg><span class=\"wp-block-social-link-label screen-reader-text\">Facebook<\/span><\/a><\/li>\n\n<li style=\"color:#116757;background-color:#ffffff\" class=\"wp-social-link wp-social-link-tiktok has-white-background-color wp-block-social-link\"><a href=\"https:\/\/www.tiktok.com\/@municipio.autonomo?is_from_webapp=1u0026sender_device=pc\" class=\"wp-block-social-link-anchor\"><svg width=\"24\" height=\"24\" viewbox=\"0 0 32 32\" version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" aria-hidden=\"true\" focusable=\"false\"><path d=\"M16.708 0.027c1.745-0.027 3.48-0.011 5.213-0.027 0.105 2.041 0.839 4.12 2.333 5.563 1.491 1.479 3.6 2.156 5.652 2.385v5.369c-1.923-0.063-3.855-0.463-5.6-1.291-0.76-0.344-1.468-0.787-2.161-1.24-0.009 3.896 0.016 7.787-0.025 11.667-0.104 1.864-0.719 3.719-1.803 5.255-1.744 2.557-4.771 4.224-7.88 4.276-1.907 0.109-3.812-0.411-5.437-1.369-2.693-1.588-4.588-4.495-4.864-7.615-0.032-0.667-0.043-1.333-0.016-1.984 0.24-2.537 1.495-4.964 3.443-6.615 2.208-1.923 5.301-2.839 8.197-2.297 0.027 1.975-0.052 3.948-0.052 5.923-1.323-0.428-2.869-0.308-4.025 0.495-0.844 0.547-1.485 1.385-1.819 2.333-0.276 0.676-0.197 1.427-0.181 2.145 0.317 2.188 2.421 4.027 4.667 3.828 1.489-0.016 2.916-0.88 3.692-2.145 0.251-0.443 0.532-0.896 0.547-1.417 0.131-2.385 0.079-4.76 0.095-7.145 0.011-5.375-0.016-10.735 0.025-16.093z\" \/><\/svg><span class=\"wp-block-social-link-label screen-reader-text\">TikTok<\/span><\/a><\/li><\/ul>\n<\/div>\n<\/div><\/section>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":1379,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_themeisle_gutenberg_block_has_review":false,"footnotes":""},"class_list":["post-1378","page","type-page","status-publish","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/municipiodedorado.pr\/en\/wp-json\/wp\/v2\/pages\/1378","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/municipiodedorado.pr\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/municipiodedorado.pr\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/municipiodedorado.pr\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/municipiodedorado.pr\/en\/wp-json\/wp\/v2\/comments?post=1378"}],"version-history":[{"count":5,"href":"https:\/\/municipiodedorado.pr\/en\/wp-json\/wp\/v2\/pages\/1378\/revisions"}],"predecessor-version":[{"id":1381,"href":"https:\/\/municipiodedorado.pr\/en\/wp-json\/wp\/v2\/pages\/1378\/revisions\/1381"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/municipiodedorado.pr\/en\/wp-json\/wp\/v2\/media\/1379"}],"wp:attachment":[{"href":"https:\/\/municipiodedorado.pr\/en\/wp-json\/wp\/v2\/media?parent=1378"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}