The General Comptroller's Office clarified that audit reports related to post-election political financing submitted to the Electoral Tribunal do not replace the accountability that must be fulfilled before this supervisory body.
This clarification comes after allegations that some deputies, mostly from the Vamos Coalition, have not complied with accountability requirements.
According to official Accountability records, there is pending information to be submitted within the established deadline from some candidates elected by free nomination.
The entity points out that the movement Otro Camino (MOCA) and the Vamos deputies, Alexandra Brenes and Luis Duke, submitted the corresponding documentation on December 15, 2025.
However, this submission was made outside the regulatory period, so it continues to be subject to the corresponding administrative verification processes.
Furthermore, this report reveals that the mayors elected by free nomination, Irma Hernández from the San Miguelito district and Stefany Peñalba from the Arraiján district, do not have accountability records within the established deadline, despite having received post-election political financing.
While some representatives elected by free nomination still have pending information to be submitted, a situation that constitutes a violation of the obligation established in current regulations.
The Comptroller's Office informed that natural or legal persons who failed to submit the accountability report 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 Comptroller's Office reiterated that accountability before this institution is an independent and mandatory process, different from the one developed before the Electoral Tribunal.
Finally, the Comptroller's Office clarified that these actions are not a response to allegations or attacks against any political group, citizen movement, or particular actor, but are part of the fulfillment of its constitutional mandate.