The General Comptroller's Office clarifies that audit reports related to post-election political financing presented to the Electoral Tribunal do not replace the accountability report that must be fulfilled before this supervisory body.
The entity reiterates that accountability before this institution is an independent and mandatory process, distinct from the one developed before the Electoral Tribunal.
Furthermore, records indicate that natural or legal persons who failed to submit their accountability reports within the established deadline will be subject to corresponding review processes, including forensic audits, in accordance with internal procedures and the current legal framework.
At the municipal level, reports reflect that the mayors elected by free nomination, Irma Hernández from the San Miguelito district and Stefany Peñalba from the Arraiján district, have not filed accountability reports within the established deadline, despite having received post-election political financing.
While the Electoral Tribunal evaluates the reports from the perspective of electoral financing, the Comptroller's Office exercises its supervisory function under a prior control scheme, which requires the quarterly submission of reports on the use of public funds.
This clarification arises from the statements of some deputies who have not met their accountability obligations, mostly belonging to the Vamos coalition.
In this context, the Comptroller's Office specifies that the Other Path Movement (MOCA) 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 period, so it remains subject to the corresponding administrative verification processes.
