In light of recent public statements, the Comptroller General of the Republic clarifies that audit reports related to post-election political financing presented to the Electoral Tribunal do not replace the accountability that must be fulfilled before this supervisory body. According to official Accountability records, some candidates elected by free nomination have pending information to be presented within the established deadline. While the Electoral Tribunal evaluates the reports from the perspective of electoral financing, the Comptroller exercises its supervisory function under the scheme of prior control, which requires the quarterly presentation of reports on the use of public resources. Likewise, the Comptroller General of the Republic informs that natural or legal persons who have not fulfilled the delivery of accountability within the established deadline will be subject to the corresponding review processes, including forensic audit, in accordance with internal procedures and the current legal framework. The entity clarifies that these actions are not in response to accusations or attacks against any political group, civic movement, or particular actor, but are part of the fulfillment of its constitutional mandate to ensure transparency, the proper administration of public funds, and accountability, as established in the current legal framework. The entry 'Comptroller clarifies statements on accountability of post-election financing' was first published in La Verdad Panamá. In this context, it is specified that the 'Otro Camino' (MOCA) movement and the elected deputy Alexandra Brenes and Luis Duke delivered the corresponding documentation on December 15, 2025; however, said delivery was made outside the regulatory time, so it continues to be subject to the corresponding administrative verification processes. At the municipal level, the reports reflect that the mayors by free nomination, Irma Hernández, from the district of San Miguelito, and Stefany Peñalba, from the district of Arraiján, do not have accountability records within the established deadline, despite having received post-election political financing. Likewise, the records indicate that elected representatives by free nomination maintain pending information to be presented before this institution, a situation that constitutes a breach of the obligation established in the current regulations. The Comptroller General of the Republic reiterates that accountability before this institution is an independent and mandatory process, different from the one developed before the Electoral Tribunal.
