General Account of 2025 for A Coruña: fifteen business days to submit objections

The City Council of A Coruña has kept open since this Tuesday the public exhibition of the general account for the 2025 financial year, after the document was formed and favorably reported by the competent municipal commission. The announcement was published in the Official Gazette of the Province of A Coruña number 215, dated November 10, 2026, with official reference 2026/7331, and opens a period of fifteen business days for interested parties to submit their allegations.

The general account was favorably reported by the Commission for Economy, Finance, Urban Planning and General Administration, which acts in this case as the Special Accounts Commission, at its meeting on November 9, 2026. The procedure complies with article 212.3 of R.D.L. 2/2004, of March 5, which approves the revised text of the Law regulating local finances, published in the BOE on March 9, 2004. The announcement is signed in A Coruña on November 9, 2026, by the delegated councilor responsible for the Area of Economy and Strategic Planning, José Manuel Lage Tuñas, and is processed from the department of Treasury and Collection.

Which bodies integrate the account

The general account is not limited to the strict perimeter of the City Council: it comprises the account of the City Council itself as well as the statements and annual accounts of the dependent entities, along with all the documents and annexes that integrate it. Specifically, the file includes:

• The City Council of A Coruña, as the parent administration.
• The Municipal Water Company of A Coruña, S.A. (EMALCSA), a commercial company entirely owned by the municipality.
• The Municipal Housing, Services and Activities Company, S.A.U. (EMVSA), also entirely municipally owned.
• The Municipal Institute Coruña Espectáculos (IMCE).
• The Consortium for the Promotion of Music.
• The EMALCSA Foundation.
• The Luís Seoane Foundation.

Unlike what happens with the separate annual accounts of each entity, the general account consolidates into a single file the budgetary execution of the City Council and the economic-financial activity of its instrumental sector, allowing for a joint vision of the municipal group as a whole.

Where to consult it and when the deadline ends

During the exhibition period, the file is made available at the offices of the General Treasury, located at rúa da Franxa, number 20, in the city of A Coruña. The documentation is also accessible on the municipal website.

The calculation of the period begins the day following the publication of the announcement in the provincial gazette, that is, from November 11, 2026, and extends for fifteen business days. Any interested person may present against the account “the claims, objections or observations they consider appropriate,” according to the literal text of the announcement.

What can be alleged

The presentation of objections is the mechanism that local government regulations reserve for the public exhibition phase, prior to the final approval of the document, to question the budget liquidation and the supporting documentation. The announcement is framed within the Local Administration section, municipal scope, of the provincial bulletin, and does not provide income or expenditure figures, which must be consulted in the file deposited at the General Treasury or on the City Council website.

The public exhibition of the general account is the only moment in which citizens, political groups, and interested entities can jointly examine the accounts of the City Council and its companies and foundations, and the period of fifteen business days is the limit to formally record any discrepancy before the document is closed.

Source: Official Bulletin of the Province of A Coruña, no. 215, November 10, 2026, Local Administration (official reference: 2026/7331).