The City of San Juan’s independent auditors examined the 2023 financial statements for all city funds, both governmental and business‑type, and issued an unqualified opinion that the statements fairly present the city’s financial position in accordance with U.S. GAAP. The report shows the city’s total net position grew to $91.76 million, with revenues up $6.42 million and a modest increase in the general fund balance. It also details changes in debt levels and highlights the biggest revenue and expense categories for the year.
| Auditor's opinion | Unqualified – financial statements present fairly |
| Government‑wide net position | $91,758,973 |
| Increase in net position (year over year) | $10,090,393 |
| Total revenue increase | $6,419,342 |
| General fund balance (end of FY 2023) | $7,192,858 (increase of $632,713) |
| Total governmental long‑term debt | $42,280,922 |
| Total business‑type long‑term debt | $23,384,331 |