Castrelo do Val approves a credit modification of 2.31 million

The Castrelo do Val City Council has definitively approved the credit modification file number 14/2026, charged to the Treasury’s liquid surplus, which leaves the municipality’s current budget at 2,314,991.44 euros for both expenses and income. The resolution is published in the Official Gazette of the Province of Ourense on September 16, 2026, in section IV. Local Entities, in an edict signed by the mayor, Cristina Gómez Dobarrio, on September 15, 2026, and referenced as R. 2.205.

The agreement becomes definitive as no claims were made during the public exhibition period of the file, in accordance with the provisions of articles 177.2 and 169.1 of Legislative Royal Decree 2/2004, of March 5, which approves the revised text of the Law regulating local finances. The official publication includes the summary by chapters of income and expenses of the budget that remains in force after the approved modification.

The council is also among the beneficiaries of the cooperation programs of the Provincial Deputation of Ourense: the resolutions published in the BOP on September 8, 2026, list a grant of 10,171.79 euros for the basic home help service (file 2026/11118R) and another of 4,477.61 euros for the “Healthy Breakfasts” program (file 2026/11277E).

The resulting budget

The state of expenses is distributed as follows:

• Personnel expenses (chapter 1): 861,994.97 euros.
• Expenses on current goods and services (chapter 2): 799,526.72 euros.
• Financial expenses (chapter 3): 3,000.00 euros.
• Current transfers (chapter 4): 87,200.00 euros.
• Contingency fund and other unforeseen events (chapter 5): 0.00 euros.
• Real investments (chapter 6): 563,269.75 euros.
• Capital transfers (chapter 7): 0.00 euros.
• Financial assets and liabilities (chapters 8 and 9): 0.00 euros.

Regarding income, the resulting budget is as follows:

• Direct taxes (chapter 1): 308,000.00 euros.
• Indirect taxes (chapter 2): 8,000.00 euros.
• Fees, public prices, and other income (chapter 3): 93,000.00 euros.
• Current transfers (chapter 4): 1,435,327.30 euros.
• Patrimonial income (chapter 5): 8,427.32 euros.
• Divestment of real investments (chapter 6): 0.00 euros.
• Capital transfers (chapter 7): 334,432.68 euros.
• Financial assets (chapter 8): 127,804.14 euros.
• Financial liabilities (chapter 9): 0.00 euros.

Investment and financing capacity

The most significant item in the capital operation is real investments, endowed with 563,269.75 euros, which absorbs 24.3% of the total state of expenses. The financing of this amount is supported by the capital transfers received, amounting to 334,432.68 euros, and financial assets, amounting to 127,804.14 euros.

The modification does not incorporate new borrowing: chapters 8 and 9 of the expenditure statement and chapter 9 of the revenue statement remain at zero, so the council does not assume financial liabilities with this operation. Current operations concentrate the bulk of the budget, with 1,751,721.69 euros in current expenditures compared to 1,852,754.62 euros in current revenues.

Processing and effects

File 14/2026 was processed via the liquid Treasury surplus, a mechanism that allows the incorporation of positive balances from previous years into the current budget without resorting to external credit. The absence of allegations during the public information period made a new plenary vote unnecessary and automatically elevated the agreement to definitive status.

With the publication in the provincial bulletin, the summary by chapters acquires general effectiveness, and the usual audit process remains open regarding the budgetary applications detailed in the file.

Relevance

The definitive approval closes the processing of the modification and gives the green light to the execution of the investment items planned by the Castrelo do Val Council for the remainder of the 2026 financial year. For the residents, the agreement implies that the council already has a firm budgetary framework to undertake the included works and services, with a total volume of 2.31 million euros and without increasing the municipal debt.

Source: Official Bulletin of the Province of Ourense, September 16, 2026, IV. Local Entities (official reference: R. 2.205).