Financial Documents

Committed to Transparency

Explore our archive of documents, reports, statements and more, detailing the progress of Puerto Rico’s finances and debt restructuring.

AAFAF

Puerto Rico’s Fiscal Plan seeks to achieve fiscal solvency and long-term economic growth by enabling structural reform initiatives and restoring credibility with all stakeholders.

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Government of Puerto Rico

Response to FOMB Notice of Violation

March 27, 2019 - Government of Puerto Rico - Fiscal Plans Submissions

March 10, 2019 - Government of Puerto Rico - Fiscal Plans Submissions - Supplemental Economic Information

March 10, 2019 - Government of Puerto Rico - Fiscal Plans Submissions

September 7, 2018 - Government of Puerto Rico - Fiscal Plans Submissions

October 23, 2018 - Government of Puerto Rico - Fiscal Plans Submissions

April 5, 2018 - Government of Puerto Rico - Fiscal Plans Submissions - Letter to FOMB from Gov. Rosselló on Submission of Revised Fiscal Plan

April 5, 2018 - Government of Puerto Rico - Fiscal Plans Submissions - Supplemental Economic Information

April 5, 2018 - Government of Puerto Rico - Fiscal Plans Submissions

March 23, 2018 - Government of Puerto Rico - Fiscal Plans Submissions

February 28, 2017 - Government of Puerto Rico - Fiscal Plans Submissions

February 12, 2018 - Government of Puerto Rico - Fiscal Plans Submissions

January 24, 2018 - Government of Puerto Rico - Fiscal Plans Submissions

March 13, 2017 - Government of Puerto Rico - Fiscal Plans Submissions

March 13, 2017 - Government of Puerto Rico - Fiscal Plans Submissions - Corrections

March 13, 2017 - Government of Puerto Rico - Fiscal Plans Submissions - Corrections

January 30, 2017 - Fiscal Oversight & Management Board Puerto Rico Fiscal Update

January 28, 2017 - Fiscal Plan Comparison to Historical Results

October 14, 2016 - Government of Puerto Rico - Fiscal Plans Submissions

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DateReporting Goverment AgenciesTotal Active EmployeesEmployees Working
Jun 201868.92%90,20747.92%
Jul 201846.49%35,22377.28%
Aug 201847.37%78,82168.21%
Sept 201853.51%84,01771.89%
Oct 201853.51%83,75268.95%
Nov 201842.11%58,93472.27%
Dec 201835.96%62,77512.36%
Jan 201942.11%75,36771.36%
Feb 201929.82%57,80470.38%

The following reports are prepared by the Office of the Administration and Transformation of Human Resources and include attendance by agency for those agencies that provide the information to OATRH.

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Outside independent accounting firms regularly examine the Government’s financial statements and issue disclosures to comply with auditing standards and attest to the fairness of the financial statements.

READ THE LATEST AUDIT

These monthly reports include Net Payroll disbursed by fund and by agency for all agencies that pay via the PR Treasury Department, plus Police and EQB. These reports also include headcount information for the same employers by agency and by type of employee.

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Puerto Rico Electric Power Authority (PREPA)

AAFAF compiles financial information from select public corporations for reporting purposes. This is part of our evaluation of the liquidity of the Government of Puerto Rico and its public corporations. These reports present information regarding the Puerto Rico Electric Power Authority.

LIQUIDITY PERFORMANCE

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Component Units

AAFAF publishes cash flow information of at least 15 Government component units. These cash flows are compared against the Liquidity Plan for each CU established at the beginning of each fiscal year.

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The PayGo Report lists for each Public Corporation and Municipality: amount invoiced, amount collected, and amount owed to the General Fund. The list provides both PayGo (pensions) and Individual Contributions withheld from employee’s payroll.

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The Puerto Rico Integrated Financial Accounting System (PRIFAS) is the financial accounting system used by the Puerto Rico Treasury Department’s Central Accounting Area as well as other government agencies. PRIFAS ensures that encumbrances or expenditures are not processed if they exceed the Treasury’s total available spending authorization.

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AAFAF identifies government bank accounts to obtain visibility of the Government’s cash position. This file is a summary of the balances at month’s end of over 800 bank accounts across a wide range of government instrumentalities.

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The Treasury Single Account (“TSA”) is Puerto Rico’s main bank account in which most receipts from Governmental funds are deposited and from which most expenses are disbursed. Every week AAFAF publishes a TSA cash flow report and compares it to the Liquidity Plan established at the beginning of the fiscal year.

 

EXECUTIVE SUMMARY – TSA CASH FLOW CURRENT RESULTS

 

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The preliminary/unaudited Cash Flow Report provided by the University of Puerto Rico (UPR) reveals its operating income and disbursements, debt service and cash balance. This report is published monthly and includes current and projected balances throughout the end of the current fiscal year.

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