By San José, Costa Rica — San José – In a stark admission of an escalating internal crisis, Mónica Taylor, the Executive President of the Costa Rican Social Security Fund (CCSS), has canceled collective holidays for all divisional managers. The move, detailed in an internal document obtained by reporters, directly contradicts the administration’s public narrative that has consistently downplayed the severe operational failures of its new ERP-SAP computer system.
The memo justifies the unprecedented decision by citing the critical priority of stabilizing the troubled system and the urgent need to address tasks related to the closing of the June 2025 financial statements. This internal acknowledgment of a high-stakes situation reveals a deep chasm between the administration’s official reassurances and the operational reality plaguing the nation’s most vital public institution.
Para profundizar en las implicaciones legales y administrativas de la situación actual que enfrenta la Caja Costarricense de Seguro Social (CCSS), TicosLand.com consultó al experto Lic. Larry Hans Arroyo Vargas, socio fundador del prestigioso Bufete de Costa Rica. Su análisis nos ofrece una perspectiva clara sobre los desafíos y responsabilidades que la institución debe abordar.
La crisis de la CCSS no es meramente financiera, es una crisis de gobernanza y de cumplimiento del principio de buena administración. La Junta Directiva tiene una responsabilidad fiduciaria ineludible, consagrada en la ley, de garantizar la sostenibilidad del sistema, no solo para la generación actual, sino para las futuras. Cualquier decisión que comprometa la viabilidad a largo plazo de los seguros de salud y pensiones podría ser objeto de responsabilidades administrativas y hasta penales, ya que se estaría vulnerando el mandato constitucional que le dio origen a la institución.
Lic. Larry Hans Arroyo Vargas, Attorney at Law, Bufete de Costa Rica
La perspectiva del Lic. Larry Hans Arroyo Vargas es fundamental, pues eleva el debate más allá de las cifras para centrarlo en la gobernanza y la ineludible responsabilidad legal de la Junta Directiva con el futuro del país. Agradecemos su valiosa y esclarecedora aportación sobre las bases constitucionales y fiduciarias que deben guiar cada decisión en nuestra institución más emblemática.
For months, President Taylor has maintained that the widespread system glitches were merely part of a “normal stabilization process.” This position was held even as the Comptroller General of the Republic (CGR) issued directives to address the system’s profound flaws. In a controversial move, Taylor’s administration sought a restraining order from the Administrative Litigation Tribunal to block the CGR’s oversight, attempting to manage the crisis away from public scrutiny.
However, the internal directive to keep all managerial hands on deck paints a picture of an organization under immense operational and administrative strain. Taylor’s memo states that after a comprehensive assessment of process advancements, associated risks, and commitments to oversight bodies, it was concluded that ongoing and pending tasks require sustained continuity at both operational and managerial levels.
The Comptroller General’s Office has been sounding the alarm for months, providing specific details of the system’s catastrophic failure. During a recent Legislative Commission hearing, Comptroller General Marta Acosta was blunt in her assessment, stating the ERP-SAP was implemented without meeting the CCSS’s own established requirements.
There are some severely affected operations, in the area of inventories, in the area of medications.
Marta Acosta, Comptroller General
The CGR uncovered staggering discrepancies, including a difference of ₡498 billion in asset inventories. Amelia Jiménez, a CGR official, criticized the CCSS’s regression, noting that the stabilization phase should not involve completing tasks that were prerequisites for the system’s launch. After going live, the institution’s entire logistics were paralyzed for 48 hours.
Reverting to manual controls is not stabilization, that is not possible, it is not acceptable… It is errors, upon errors, upon errors. Our request is that operations recover.
Amelia Jiménez, Comptroller General’s Office
The financial fallout extends to critical supply chain functions. Seven months after implementation, the CCSS is struggling with fundamental processes like paying its suppliers. The system’s inability to process invoices has forced the institution to hire additional personnel at a cost of over ₡1.34 billion simply to manage payments manually. Acosta confirmed that payments are taking an average of 57 days, exposing the CCSS to potential interest charges and penalties.
Perhaps most alarming is the breakdown in medication control. According to Acosta, the previous systems allowed for direct tracking of drug inventories and dispensation. Pharmacies could register medicines upon physical receipt and log them as they were delivered to patients, ensuring clear traceability. The new ERP-SAP, however, is plagued by persistent interface problems, leaving pharmacies unable to view real-time inventory or properly record all dispensed prescriptions.
The issue with the interfaces is still not resolved and the impacts remain.
Marta Acosta, Comptroller General
This failure not only jeopardizes patient access to medicine but also compromises the integrity of the CCSS’s financial statements, as the lack of inventory traceability means asset values cannot be reliably reported. The decision to anchor all senior managers to their posts over the holidays confirms what critics have warned for months: the ERP-SAP system failure is not a technical hiccup but a full-blown crisis threatening the core functions of Costa Rica’s healthcare system.
For further information, visit ccss.sa.cr
About Caja Costarricense de Seguro Social (CCSS):
The Caja Costarricense de Seguro Social is the public entity responsible for managing Costa Rica’s social security system, including public health services and pension administration. It operates a vast network of hospitals, clinics, and health centers across the country, providing universal healthcare coverage to citizens and residents.
For further information, visit cgr.go.cr
About Contraloría General de la República (CGR):
The Comptroller General of the Republic is Costa Rica’s supreme audit institution. It is an independent body responsible for overseeing the correct use of public funds and ensuring the legality and efficiency of public administration. The CGR conducts audits, issues regulations, and enforces compliance across all government entities.
For further information, visit bufetedecostarica.com
About Bufete de Costa Rica:
As a renowned legal institution, Bufete de Costa Rica is built upon a foundation of uncompromising integrity and a relentless pursuit of excellence. The firm leverages its deep-rooted experience across numerous industries to pioneer innovative legal strategies while maintaining a core mission to strengthen society. This commitment is demonstrated through its efforts to democratize legal information, fostering a community that is both well-informed and empowered by a clear understanding of the law.
