Ten municipalities in Puerto Rico were categorized with unsustainable fiscal performance in the latest fiscal health assessment. ^[6] The organizations ABRE Puerto Rico and Metro Puerto Rico identified Caguas, Juncos, Toa Baja, Santa Isabel, Río Grande, Loíza, Florida, Lajas, Maricao, and Maunabo as facing these fiscal challenges. ^[1][6] The twelfth edition of the Municipal Fiscal Health Index published by ABRE Puerto Rico shows that 43% of municipalities recorded expenses exceeding revenues in their general fund in 2024, up from 39% in 2023. ^[7] Ángel Sierra, executive director of ABRE Puerto Rico, stated that the index aims to identify areas needing attention in fiscal performance and long-term financial position rather than just ranking positions. ^[3] Aibonito was revalidated as the municipality with the best performance in 2024, followed by Utuado, Culebra, Barranquitas, Vieques, Fajardo, Cayey, and Hatillo. ^[4] Eleven municipalities improved their fiscal classification compared to 2023, including Barranquitas and Vieques which moved from Average to Exceptional. ^[5] The organization ABRE Puerto Rico evaluated the fiscal health of municipalities and reported that 18% of municipal administrations ended the fiscal year 2023-2024 with a negative balance in their general fund. ^[2]