Las agencias que reciban los anticipos deberán rendir un informe de los desembolsos que se efectúen. De existir algún sobrante de lo anticipado, las agencias vendrán obligadas a resarcir la cantidad al fondo general. El Secretario de Hacienda, una vez concluya el año fiscal, determinará el balance de los anticipos provisionales efectuados a cada agencia e informará el mismo a la Oficina de Gerencia y Presupuesto antes del 31 de agosto siguiente, y consignará los fondos necesarios para el pago de los anticipos realizados en el Presupuesto General del Gobierno para el próximo año fiscal.
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