Todos los fondos de las entidades gubernamentales deberán estar depositados en instituciones financieras que puedan responder con garantía colateral suficiente, integrada por valores o instrumentos (incluyendo cartas de crédito irrevocables) previamente seleccionados de conformidad con este capítulo y el reglamento aprobado por el Secretario.
Las instituciones financieras serán previamente designadas por el Secretario como depositarias de fondos públicos, pero en el caso de las cooperativas de ahorro y crédito la designación la hará el Secretario en consulta con el Inspector de Cooperativas. La designación como depositaria de fondos públicos se hará mediante la formalización de un contrato entre el Secretario y la institución financiera.
Los fondos que estuvieren bajo la custodia y a disposición de cualquier funcionario de una entidad gubernamental se depositarán en la institución financiera que sea depositaria de fondos públicos seleccionada por el respectivo funcionario.
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