Costa Rica Road Agency Lacked Market Checks in 24 of 30 Audited Contracts

Costa Rica's Road Safety Council (Cosevi) could not produce evidence of market studies for 24 of 30 awarded contracts sampled by the national comptroller, according to an audit issued on 3 November 2026. The finding raises questions about whether the agency documented prices and reasons for bypassing ordinary competitive procurement, but it does not establish that the contracts were overpriced or that public money was stolen.

The Contraloría General de la República's official document register identifies the audit as **DFOE-CIU-IAD-00005-2026**, covering exceptional procurement from 1 January 2023 to 31 March 2026. The register lists the report as published on 3 November. Original Costa Rican reporting by Delfino.cr and Semanario Universidad describes the auditor's sample and findings.

Cosevi processed **216 exceptional procurement procedures**, of which **175 resulted in awards totalling approximately ₡3.21 billion** during the audited period. Auditors examined 36 files, including 30 awarded contracts and six procedures that did not produce an award. The 30 awarded contracts in the sample were worth about **₡2.18 billion**. These are procurement values, not a calculation of losses.

In 24 of those 30 awarded files, auditors found no documented market research to demonstrate price reasonableness. In 25, they found insufficient technical, legal or financial justification for the initial procurement decision. The two counts describe different deficiencies in the same sample; they should not be added together.

The audit also questioned the use of sole-supplier and public-entity exceptions. According to the local reports, one proposed internet-service purchase with a ₡397 million budget relied on a market study prepared for a substantially smaller ₡3 million service. The different capacities mean the two figures cannot be treated as a direct overcharge calculation. Another reviewed transaction involved a foundation treated as eligible for an exception reserved for public bodies, according to the reporting.

The comptroller ordered Cosevi's board to formalise rules governing exceptional contracts, including decision-making authority, documentation and price checks, with approval evidence due **29 January 2027**. A separate staff-training plan is due for approval by **26 February 2027**, with later implementation reporting deadlines. These are future compliance obligations, not proof that the remedies have already been delivered.

The available audit coverage says the administration provided observations during the audit process and that the comptroller considered them. TFNOS has not independently obtained a newer agency response or the individual contract files. No finding of criminal liability, quantified financial loss or completed disciplinary action is established by the records reviewed for this report.

The next test is whether Cosevi's board adopts the ordered procurement controls on time, whether procurement files demonstrate improved price justification, and whether any competent authority separately establishes an actual loss or misconduct.