~Oficina Del Contralor
=#:: IS-I qj ,..JL ~· :e ·>•" L .. ,·,,I u,., )['' 1 1 o·L .. L ,...,Ll~í~· :l, "'º' 1 ) .. Estado Libre Asociado de Puerto Rico :j '.3LP 201'J rnJ:01 ~ Oficina del Contralor Yesmín M. Valdivieso Contra lora August 30, 2019 To tbe Governor of Puerto Rico, the President of the Senate, the Speaker of the House of Representatives, Members of the Legislature, and the People of Puerto Rico: In the exercise of our ministerial duty, we are pleased to enclose the Annual Report of the Office of the Comptroller of Puerto Rico, hereinafter referred to as the OCPR, for the fiscal years ended June 30, 2015 and June 30, 2016. The OCPR is responsible forthe accuracy, completeness, and fairness ofthe information and disclosures included in this document. Ali disclosures necessary for a reasonable understanding of the financia! activities have been included. To the best of our knowledge, the information presented herein is accurate. KPMG, our independent auditor, has finally issued an unmodified ("clean") opinion on the OCPR financia( statements for the fiscal years ended June 30, 2015 and 2016. The independent auditors' report is located at the front of the financia! section of those reports. These statements, although ready since September, 20 l 5 and October, 20 l 6, respectively, were not issued before as our auditors were waiting for the net pension liability amounts required by the Government Accounting Standards Board in Standard 68. Management's Discussion and Analysis (MD&A) immediately follow the independent auditors' reports and provide a narrative introduction, overview, and analysis of the basic financia! statements.
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