Bornos definitively approves the 2026 budget with 6.66 million in expenses

The Bornos City Council has definitively approved its General Budget for the year 2026, along with the Execution Bases and the Personnel Staffing Table, as no objections were filed during the public exhibition period. The plenary agreement, initially adopted on August 25, 2026, is published in the Official Gazette of the Province of Cádiz no. 193, dated October 6, 2026, under reference No. 318.037.

The Plenary of the Bornos City Council, in an extraordinary session held on August 25, 2026, agreed to the initial approval of the 2026 General Budget, the Execution Bases, and the Personnel Staffing Table. In compliance with Article 169.1 of Royal Legislative Decree 2/2004, of March 5, which approves the Revised Text of the Law Regulating Local Treasuries, the file was submitted for public information for a period of fifteen days from the insertion of the announcement in the gazette and on the municipal notice board.

After this period elapsed without claims, the agreement was automatically elevated to definitive status, as provided for in Article 169.3 of the same regulation. The definitive announcement was signed by the mayor, Hugo Palomares Beltrán, on September 23, 2026, and is published in the Local Administration section of the Official Gazette of the Province of Cádiz no. 193, dated October 6, 2026.

A budget of 6.66 million euros

The expenditure statement amounts to 6,664,318.21 euros, distributed by chapters as follows:

• Chapter 1, Personnel expenses: 4,461,187.66 euros.
• Chapter 2, Expenses for current goods and services: 1,148,644.33 euros.
• Chapter 3, Financial expenses: 64,200.00 euros.
• Chapter 4, Current transfers: 613,002.00 euros.
• Chapter 5, Contingency fund and other unforeseen events: 5,000.00 euros.
• Chapter 6, Real investments: 70,765.12 euros.
• Chapter 7, Capital transfers: 2,000.00 euros.
• Chapter 8, Financial assets: 25,000.00 euros.
• Chapter 9, Financial liabilities: 274,519.10 euros.

On the revenue side, the total forecast is 6,664,588.20 euros, with the following figures by chapter:

• Chapter 1, Direct taxes: 2,292,018.73 euros.
• Chapter 2, Indirect taxes: 96,716.05 euros.
• Chapter 3, Fees and other income: 938,410.28 euros.
• Chapter 4, Current transfers: 3,270,054.44 euros.
• Chapter 5, Patrimonial income: 42,388.70 euros.
• Chapter 8, Financial assets: 25,000.00 euros.

Revenue chapters 6, 7, and 9 remain at zero.

Personnel staffing table: civil servants and contractual staff

The document details the personnel staffing table, which distinguishes between career civil servants and contractual staff. In the first group are listed:

• Secretary, Comptroller, and Treasurer, one position each, in subgroup A1.
• Chief of Local Police, one position, and Local Police, eleven positions, in subgroup C1.
• Administrative Assistant, two positions (C2), and gardener, one position (C1).
• Senior Urban Planning Technician and administrative, no positions occupied.

Regarding labor personnel, the list includes, among others, the following positions:

• Home Help Service Assistant: 8 positions.
• Administrative Assistant: 6 positions.
• Senior Early Childhood Education Technician: 5 positions.
• School cleaners: 3 positions; municipal building cleaners: 2 positions.
• Social worker, technical architect, library assistant, cemetery manager, and municipal services laborer: 2 positions each.
• Development promotion technician, communication and protocol manager, tourism office assistant, draftsman, driver, works manager, plumber, electrician, gardener, school janitor, early childhood educator, culture technician, sports coordinator, Guadalinfo facilitator, toy library manager, and active aging facilitator: 1 position each.

Execution Bases, Remuneration, and Subsidies

The Budget Execution Bases for 2026 develop, in eleven titles, the regime of credits, modifications, expenditure management, payments, income, indebtedness, settlement, control, and auditing. Among other matters, they establish the contingency fund in budget application 929,500 and the total annual remuneration for the members of the corporation:

• Mayor: 28,000.00 euros.
• First Deputy Mayor (90%) and Third Deputy Mayor: 22,000.00 euros.
• Fourth Deputy Mayor: 22,000.00 euros.
• Second Deputy Mayor (90%): 20,000.00 euros.
• Councilors with special delegations (90%): 18,000.00 euros and 15,120.00 euros.

The bases also establish the monthly allocations to the political groups: Izquierda Unida Andalucía, 480.00 euros; Partido Popular, 430.00 euros, and Partido Socialista Obrero Español de Andalucía, 420.00 euros. Likewise, they include the planned nominative subsidies, including those destined for PERAFAN, the IES El Convento Agreement, carnival clubs, Holy Week brotherhoods, the Music Band, neighborhood associations, C.D. Vela, the AMPA of C.E.I.P. San Isidro Labrador, Atlético Bornense, and U.D. Bornense.

The entry into force of the budget conditions the economic activity of the municipality throughout the entire fiscal year: it sets the spending ceiling for all municipal areas, fixes the remuneration of personnel and elected officials, and determines the deadlines and procedures by which providers and contractors will collect their invoices. Once definitively approved, the document acquires full efficacy and may only be modified through the extraordinary credit, supplement, or transfer files regulated within the bases themselves.

Source: Official Gazette of the Province of Cádiz, no. 193, of October 6, 2026, Local Administration, page 6 (official reference: No. 318.037).