Article 17 Applicable Costs The individual(s) requesting the information shall solely bear the costs incurred to reproduce the required information. The total amount must be expressed in the Rules of Administrative Procedures (Texto Unico de Procedimientos Administrativos—TUPA) of each public entity. Any additional costs shall be considered a restriction on the right guaranteed by this law and will be subject to the corresponding sanctions. Article 18 Preservation of Information The state is responsible for creating and maintaining professional, public records to ensure that the right to information can be exercised properly. The Public Administration cannot destroy the information it possesses under any circumstance. The Public Administrative entity must transfer all information under its control to the National Archive following the deadlines stipulated by the Law. The National Archive may destroy information that does not have public relevance as long as the act is according to the internal regulations of the National Archive, and it comes after a reasonable time period during which the information is not requested. Article 19 Annual Report to Congress The Council of Ministers shall give an annual report to Congress in which they will detail the information requests that were granted and denied. Furthermore, the Council of Ministers must gather the aforementioned information from all public entities. TITLE IV TRANSPARENCY FOR THE MANAGEMENT OF PUBLIC FINANCES Article 20 Purpose Through the creation of mechanisms to access fiscal information, this title’s fundamental purpose is to give maximum transparency to the management of public finances, so citizens can supervise the management of public finances and to ensure accurate accounting for the finances. The present Title uses the following terms: a) Public Finance Information: Related to budget, financial and account information of the Public Sector. b) Consumption Tax: Refers to exemptions to the tax base, authorized gross income deductions, fiscal credits deducted for taxes to be paid, tax rate deductions and deferred taxes. c) General Governor and Consolidated Public Sector: The definitions established in Law Number 27245, the Law of Fiscal Prudence and Transparency shall be used. Article 21 Mechanisms for Publishing and Methodology Information related to this norm can be published through the Public Administrative entities’ websites, major local newspapers and other media according to the infrastructure of the municipality. Regulations will establish the mechanisms to disperse the information in those places where the number of inhabitants does not allow for publication through the media mentioned above. The methodology and terms used in the elaboration of information shall be expressively published, in order to allow an appropriate analysis of the information. When the present norm establishes that the information should be released on a trimester cycle, this information should be published within thirty days at the conclusion of the three-month period. For comparative purposes information from the last two periods will be published as well. 7