Puerto Rico Financial Health Index Select the year you want to retrieve data: 2021

ABRE Tu Municipio is the main tool in Puerto Rico to evaluate the finances of all municipalities. The tool was developed by ABRE Puerto Rico, a non-profit organization that works on transparency issues on the Island. The organization assigns a grade to each municipality, which indicates how healthy the finances are in the municipality. You can go to the map or put the name of your municipality to know the grade and explore its financial data.

ABRE Letter Grade

For the eighth time, ABRE Puerto Rico launches the fiscal health index of the municipalities of Puerto Rico. The index uses thirteen (13) indicators with information derived from audited financial statements. During our last publication, some six (6) municipalities failed to submit their statements on time, and therefore they were part of the index. This year four (4) municipalities did not provide the information and are not part of this edition, which is very unfortunate for the residents of these towns who will not be able to rate the state of their municipality’s finances. Logically, one would expect that the majority of municipalities would adjust to the new fiscal reality. Let’s look at the latest data and analyze.

55% of the municipalities had excess expenses in their general fund (deficit).
23% of municipalities decreased their net assets
32% of municipalities decreased their balance in their general fund
32% of municipalities have a negative balance in their general fund
27% of municipalities receive more than 40% of their income from the central government fund

The fiscal health index should be a tool so that citizens can evaluate the finances of their municipality and the performance of their mayor. We hope that our index raises awareness, both among citizens and the state government, and that, at some point, it can serve as a deterrent to the mismanagement of municipal finances.

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