IMDECO approves extraordinary credit of 820,000 euros for the City Council

The Municipal Sports Institute of Córdoba (IMDECO) has definitively approved a budget modification file through an extraordinary credit amounting to 820,000.00 euros, charged to the liquid treasury surplus for general expenses. The agreement, initially adopted by the Most Excellent Plenary Council of Córdoba in an ordinary session on July 9, 2026, becomes final as no claims were filed within the established period. The resolution is published in the Official Gazette of the Province of Córdoba, number 160, dated August 19, 2026, page 12,503, with reference BOP-A-2026-2889.

A credit for municipal purposes

The file, identified by number 2026/02, contemplates a single operation: the transfer of 820,000 euros to the Córdoba City Council as a current transfer to the general administration of the local entity. The financing comes entirely from the liquid treasury surplus for general expenses, as stated in the proposed revenue entries.

• Financing resource: treasury surplus for general expenses (code 00 87000), for 820,000.00 €.
• Expenditure application: current transfers to the general administration of the local entity (code 00 34020 40000), for 820,000.00 €.

Processing and legal framework

The initial approval occurred through agreement number 157/26 of the municipal Plenary, held on July 9, 2026. After the public exhibition period elapsed without any claims being filed, the file was definitively approved. The president of IMDECO, Isabel Albás Vives, signed the resolution in Córdoba on August 13, 2026.

The procedure 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). In accordance with this regulation, the budget modification is subject to the same procedures and requirements as the budgets, applying the rules on information, claims, and publicity required by Article 169 of the same law.

Relevance for the city

The operation allows IMDECO to transfer a significant volume of its own resources from its treasury surplus to the Córdoba City Council, strengthening the financing of the local administration for the 2026 fiscal year. As this is a definitive approval, the credit is available for immediate execution, without the need for further approval procedures.

Source: Official Gazette of the Province of Córdoba, no. 160, August 19, 2026, Other Entities section, p. 12,503 (official reference: BOP-A-2026-2889).