The City of San Juan’s 2023‑2024 Annual Comprehensive Financial Report, audited by Garcia & Pena CPAs, covers the fiscal year ending September 30 2024 (with comparison to 2023). The independent auditor issued an unqualified opinion, stating that the financial statements fairly present the city’s financial position and activities in accordance with U.S. GAAP and Government Auditing Standards. The report also includes supplemental information, but the auditor does not express an opinion on that supplemental material.
| Fiscal year end | September 30, 2024 |
| Comparison year | September 30, 2023 |
| Audit report date | March 28, 2025 |
| Auditing firm | Garcia & Pena, Certified Public Accountants |
| Auditor's opinion | Unqualified (fair presentation) opinion |
| Going‑concern determination | No substantial doubt identified |