Certified Fiscal Plans
The Certified Fiscal Plans aim to ensure financial sustainability, efficient and affordable government services for the people and businesses of Puerto Rico, and a more competitive economy. Click below to access all Certified Fiscal Plans.

Past versions of the Certified Fiscal Plan for the Commonwealth of Puerto Rico.

Past versions of the Certified Fiscal Plan for the Puerto Rico Electric Power Authority.

Past versions of the Certified Fiscal Plan for the Puerto Rico Aqueduct and Sewer Authority.

Past versions of the Certified Fiscal Plan for the University of Puerto Rico.


Past versions of the Certified Fiscal Plan for COFINA.

Past versions of the Certified Fiscal Plan for COSSEC.

Past versions of the Certified Fiscal Plan for the Puerto Rico Industrial Development Company (PRIDCO)

Past versions of the Certified Fiscal Plan for the Center for Municipal Revenue Collection (CRIM).


Puerto Rico’s 78 municipalities are covered instrumentalities under PROMESA. Between May 2019 and June 2021, 10 municipalities reflecting diverse political representation, size, and financial strength were part of a pilot project to develop fiscal plans and budgets that were reviewed and certified by the Oversight Board. The pilot provided important insights into the scope of financial problems municipalities face and the deep-rooted systemic challenges that must be overcome to enable fiscal sustainability. Since the pilot program concluded, the municipalities no longer submit fiscal plans and budgets to the Oversight Board for certification.
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