On September 11, 2025, the PRT, the Pension Benefits Council, and the Government of Puerto Rico reached an agreement on the agreed-upon procedures for the annual compliance audits required by the Guidelines. The agreement includes a new disclosure form that encompasses the respective periods under audit. Therefore, effective December 11, 2024, the annual disclosure form adopted by the PRT is the form disclosed on this page and shall encompass the period under audit, which is December 11, 2024-June 30, 2025 for FY 2025, and complete fiscal years thereafter.