As of 2017, the Puerto Rico Treasury Department decreed that all government agencies are required to submit their financial statement for review before making it official. Part of this requirement is based on the fiscal situation of the Commonwealth of Puerto Rico. Due to the fiscal crisis, the government is currently restructuring its obligations in an orderly manner under Title III of the Puerto Rico Oversight, Management and Economic Stability Act (PROMESA) of the United States Congress. In order to complete and submit the Single Audit Report, the Authority is also required to include information on retirees, their post-employment benefits and their pension. Such information, although not part of the basic financial statement is require by the Governmental Accounting Standards Board (GASB). In order to comply with this information, AMA depend on the Puerto Rico Administration of Retirement System, this is the agency that produce the actuarial information. These new requirements, as mentioned above, are extremely rigorous and have an impact on the delay in the completion of the reports.