; (B) the source and intended use of resources; and (C) the implementation of programs and projects financed with domestic or foreign debt. (2) Commission The term Commission means the Puerto Rico Public Credit Comprehensive Audit Commission. (3) Comprehensive audit The term comprehensive audit means a supervisory action taken to— (A) examine and evaluate audit actions; (B) consider legal and financial aspects, and the economic, social, ecological, national, and municipal impacts of audit actions; and (C) using the information obtained after completing the requirements under paragraphs (1) and (2), determine the legitimacy, lawfulness, transparency, quality, efficacy, and efficiency of the audit actions. (4) Cooperative sector The term cooperative sector means autonomous associations of persons united voluntarily to meet their common needs and aspirations through a jointly owned and democratically-controlled enterprise. (b) Establishment; dissolution There is established an independent commission to be known as the Puerto Rico Public Credit Comprehensive Audit Commission . The Commission— (1) shall be created as an independent entity within the territorial government; (2) shall not be a department, agency, establishment, or instrumentality of the Federal Government; and (3) shall dissolve after the Commission completes or fulfills each duty of the Commission under subsection (c) and issues the final report of the Commission under subsection (g). (c) Duties The Commission shall— (1) order a comprehensive audit of all public debt of Puerto Rico and its instrumentalities, in conformity with the Government Accountability Office’s Generally Accepted Government Auditing Standards (also known as the Yellow Book ); and (2) audit all public debt issued during the period beginning on the first day of fiscal year 1972 and ending on the date of enactment of this section, including— (A) a current and complete accounting as to the amount of outstanding indebtedness as of the date of the enactment of this section