The document is the City of San Juan’s Annual Comprehensive Financial Report for the fiscal year ending September 30, 2024 (with a comparison to September 30, 2023). It contains the city’s basic financial statements, supplemental schedules, and an independent auditor’s report. The auditors, Garcia & Pena, CPA, expressed an unqualified (clean) opinion that the statements fairly present the city’s financial position and results of operations in accordance with U.S. GAAP and Government Auditing Standards.
| Fiscal year end | September 30, 2024 |
| Comparative fiscal year | September 30, 2023 |
| Audit report date | April 30, 2025 |
| Audit opinion | Unqualified (fair presentation) opinion |
| Auditing firm | Garcia & Pena, Certified Public Accountants |