IMGEMA approves extraordinary credit of 1.2 million for the City Council

The Municipal Institute of Environmental Management (IMGEMA) of Córdoba has definitively approved budget modification file no. 4/2026, via an extraordinary credit in the amount of €1,200,000.00, destined for the “Transfer to the City Council of Córdoba.” The decision is published in the Official Gazette of the Province of Córdoba number 172, dated September 4, 2026, with reference BOP-A-2026-3027.

The agreement was initially adopted by the Most Excellent Plenary City Council, in an ordinary session held on July 23, 2026, via Agreement no. 184/26. After the established period elapsed without any claim being filed, the modification has been definitively approved and is made public for general knowledge.

Financing and destination of the credit

The file is based on the liquid treasury surplus for general expenses, which acts as the financing resource for the operation. The amount is applied to a current transfer to the general administration of the local entity, with the following detail:

• Financing resource: treasury surplus for general expenses (code 00 87000), for €1,200,000.00.
• Expense application: current transfers to the general administration of the local entity (code 04 17001 400 00), for €1,200,000.00.
• Recipient: City Council of Córdoba (NIF P1402100J).

Regulatory framework and processing

The processing complies with the provisions of article 177.2 of Royal Legislative Decree 2/2004, of March 5, which approves the revised text of the Law Regulating Local Treasuries (TRLHL). Once approved, the file is subject to the same procedures and requirements as the budgets, with the rules on information, claims, and publicity required by article 169 of the same regulation being applicable.

Delegation of expenditure

The agreement also includes the delegation to the Mr. President of the authorization and commitment of the expenditure financed with the extraordinary credit enabled for this purpose. The document, signed in Córdoba on August 31, 2026, by the president of IMGEMA, Miguel Ruiz Madruga, incorporates the secure verification code 16BC43ABB5518FA17082.

The operation reinforces the financial capacity of the City Council of Córdoba through a current transfer from the autonomous environmental management body, in a fiscal year in which the municipal corporation resorts to its treasury surpluses to meet general expenses. The publication in the official gazette grants firmness to the agreement and opens the way for the execution of the authorized expenditure.

Source: Official Gazette of the Province of Córdoba, no. 172, September 4, 2026, Other Entities section, pág. 12869-12870 (official reference: BOP-A-2026-3027).