The Fiscal Oversight Board (JSF) authorized the Puerto Rico government until October 31, 2026, to process and pay $362.1 million in obligations incurred by the end of fiscal year 2026. ^[1] The JSF requires the government to establish a control within ÍntegraPR to prevent processing obligations covered by the extension after October 31 and to certify this mechanism to the Board by September 30. ^[2] The Office of Management and Budget (OGP) requested the extension due to the operational and technical challenges of transitioning to the new ÍntegraPR financial system. ^[3] Government officials attribute the debt delay to the implementation of the ÍntegraPR ERP system, which required significant operational and technical efforts. ^[4] Specific debt allocations include $14 million for the Treasury, $45.7 million for Health, and $62.3 million for Education. ^[5] The total debt of $362 million is split between $198.2 million in the General Fund and $163.7 million in the Special Revenue Fund. ^[6]