Las operaciones del tesoro de la isla de Puerto Rico a finales del dominio español
Abstract
La administración colonial de Puerto Rico durante la segunda mitad del siglo XIX estaba basada en presupuestos anuales muy detallados. La normativa vigente instrumentaba una posibilidad de afrontar gastos y de recibir ingresos no previstos en esos presupuestos que quedarían recogidos en la liquidación de cuentas en el apartado “Operaciones del Tesoro”. Con ese mismo concepto se registraban los depósitos y fianzas recibidos, así como los movimientos físicos de dinero entre diversas cajas. Este trabajo describe la normativa que permitía reconocer esas operaciones excepcionales y, al mismo tiempo, se analizan las cifras computadas como Operaciones del Tesoro durante los últimos años de dominio español en la Isla de Puerto Rico, para calibrar el grado de disciplina presupuestaria. Los datos demuestran que las Operaciones del Tesoro servían para maquillar un importante déficit presupuestario acumulado de años anteriores.
Full text
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