The Provincial Council expands credit using surplus funds and opens a fifteen-day period for allegations

The Provincial Council of Guadalajara has initially approved Credit Modification No. 38/2026 to the current 2026 General Budget, in the form of a credit supplement financed by the treasury surplus for general expenses. The agreement was adopted by the Corporation in Plenary, in an ordinary session held on October 16, 2026, and is published in the Official Gazette of the Province of Guadalajara No. 199, dated October 19, 2026. With this publication, the public information process and the period for filing claims begin.

The announcement is signed by the Audit Service of the Provincial Council of Guadalajara, which reports that the file is available for public inspection at the institution’s Audit Office. The publication is made “for the purposes of the provisions of article 169.1, by referral of article 177.2” of Royal Legislative Decree 2/2004, of March 5, which approves the Revised Text of the Law Regulating Local Treasuries. The document is dated in Guadalajara on October 16, 2026, and is signed by the president of the corporation, José Luis Vega Pérez.

Fifteen business days and a single body for claims

The allegations process complies with article 170 of the same legal text and is specified in three rules:

• Deadline: fifteen business days starting from the day following the publication of the announcement in the Official Gazette of the Province.
• Submission office: the General Registry of the Provincial Council.
• Body before which claims are filed: the Provincial Council in Plenary.

The announcement itself warns that, if no allegations have been presented after this period, the agreement will be considered definitively approved, without the need for a new plenary pronouncement.

A fiscal year with several completed modifications

Number 38 is not an isolated operation. Throughout 2026, the same service has processed a sequence of credit modifications to the province’s General Budget, all with the treasury surplus for general expenses as the source of financing:

• Modification No. 21/2026, approved by the Plenary on July 17, 2026, and made definitive in BOP No. 155, of August 14: 4,270,365 euros in credit supplements and 140,000 euros in extraordinary credit, charged to 4,410,365 euros of surplus.
• Modification No. 28/2026, agreed upon on July 30, 2026, and definitive in BOP No. 162, of August 25: 1,000,000 euros in supplements and 2,000,000 in extraordinary credit, financed with 3,000,000 euros of surplus.
• Modification No. 31/2026, in the form of extraordinary credit, initially approved in the Plenary of September 24, 2026, and published for allegations in BOP No. 183, of September 25.

Added to these is Modification No. 04/2026 of the Consortium for the Prevention, Firefighting, Civil Protection and Rescue Service of the province of Guadalajara (CEIS Guadalajara), a dependent entity, which mobilized 1,000,000 euros from treasury surplus in August.

No published breakdown and the entire budget at stake

The announcement of modification 38/2026 does not include the breakdown by budgetary applications nor the amount of the supplement, unlike the final approval publications for files 21/2026 and 28/2026, which did detail each new entry and each supplement. The text is limited to identifying the modality, the source of funding, and the body that approved the file, and refers to the examination of the file at the provincial Audit Office during the exhibition period.

In any case, the scope is the entirety of the provincial institution’s 2026 General Budget, not a specific item: it is a modification to the general budget and not a partial adjustment of a specific area. The funding comes from the treasury surplus for general expenses, the positive settlement balance from the previous year that the corporation can incorporate into current expenses.

The relevance for the reader is twofold. On one hand, any interested party—city councils, contractors, entities, and citizens affected by the destination of the funds—has fifteen business days from October 20 to examine the file and submit allegations to the General Registry; silence during this period makes the agreement final. On the other hand, the operation confirms that the Provincial Council continues to finance a significant volume of spending in the final stretch of the fiscal year using treasury surplus, a pattern that in the already closed files exceeded seven million euros between supplements and extraordinary credits.

Source: Official Gazette of the Province of Guadalajara, No. 199, of October 19, 2026, section I (Provincial Council. Audit Service) (official reference: Verification Code 9bac7e8e01be28fa603d7c2b964359c03e599497).