The Board sets the budget closing calendar for 2026 and 2027

The Regional Ministry of Economy, Finance and European Funds of the Junta de Andalucía has established the official calendar for the closing of the 2026 budget year and the opening of the 2027 budget year through the Order of October 9, 2026, published in the Official Gazette of the Junta de Andalucía (BOJA) number 200, dated October 15, 2026 (reference 00344745). The regulation establishes the processing deadlines for each accounting operation and the transfer of balances to the following year, and entered into force on October 16, one day after its publication.

The order is issued in development of the consolidated text of the General Law of Public Finance of the Junta de Andalucía, approved by Legislative Decree 1/2010, of March 2, and the annual budget laws, and complies with the principles of good regulation under Article 129 of Law 39/2015, of October 1. It was signed by Carolina España Reina, Third Vice President of the Junta de Andalucía and Regional Minister of Economy, Finance and European Funds, using the powers conferred by the first final provision of Decree 92/2022, of May 31, and Articles 44.2 and 46.4 of Law 6/2006, of October 24, of the Government of the Autonomous Community of Andalusia.

Its scope covers the Administration of the Junta de Andalucía, its administrative, special regime, and public business agencies under Article 2.c) of the consolidated text, and the attached consortia. The structure is similar to that of previous years, with two novelties: the validation by the Directorate General of European Funds of fund code changes in the proposed accounting documents to be transferred (Article 14) and a third additional provision that enables the Directorate General of Budgets to write off funds from service 18 “Expenses financed with targeted transfers.”

Calendar of expenses and payroll

December 2026 payrolls: incident capture on December 15, auditing on the 16th, submission until the 18th, and accounting on the 21st; payment will be made between December 21 and 30.
“A” Documents: entry into the Audit Offices until November 5, 2026.
“AD”, “D”, and complementary documents: entry until November 13, and auditing and accounting until November 27.
European Union funds, earmarked transfers and Recovery and Resilience Facility (RRF), budget modifications, welfare pensions, expenses authorized by the Governing Council, subsidized education (concept 488), foster families (sub-concept 486.04), and free legal aid: entry until December 11 and auditing until December 23.
Expenses co-financed by EAFRD (chapters II and VI): entry until December 18 and accounting until December 30.
Credit modifications: proposals until December 1, approval until the 4th, and accounting until December 9.

Accounting closure and transfer of balances

Article 9 sets January 15, 2027, as the closing date for the accounting of expenses, income, and extra-budgetary operations for 2026, at which time the operations for the incorporation and transfer of remnants and the settlement of the fiscal year will begin. All accounting document proposals not accounted for by that day will be annulled ex officio at the request of the General Audit Office of the Junta de Andalucía.

The order authorizes the General Audit Office to reduce available credits and readjust commitments to the 2027 fiscal year, and regulates the transfer of future annuities and of committed and authorized remnants. From the beginning of 2027, managing bodies may not propose new expenditure files until the transfers are completed, except for exceptions such as chapters I, VIII, and IX, minor contracts, expenses for the execution of judgments, educational agreements, transfers to Andalusian public universities, or files under Decree 5/2017, of January 16.

European funds and other obligations

Incorporation of European Union remnants: proposal from the Directorate General for European Funds within a maximum period of three months from the closing date.
Remnants financed with earmarked transfers and RRF: proposal from the affected departments and entities within a maximum period of two months.
Bank reconciliations as of December 31, 2026: submission to the General Comptroller’s Office by March 2, 2027.
Pending accrued invoices: registration in the GIRO system by January 15, 2027, and allocation to the following budget by March 31, 2027.
Program compliance forms and reports: by April 15, 2027.
Regularization of fixed asset values: report to the Comptroller’s Offices before January 29, 2027, and entry into the Directorate General for Heritage before February 5.
Single Registry of Obligations: transfer of information by January 15, 2027.
Deregistration of funds from service 18: effective as of December 31, 2026, and procedure completed before March 1, 2027.

The regulation affects the entire Andalusian Administration, its agencies and consortia, as well as suppliers, grant beneficiaries, and recipients of European funds, who must adjust the submission of invoices and accounting documents to a calendar that concentrates most of the procedures in November and December 2026. The General Comptroller’s Office of the Junta de Andalucía may authorize exceptions only for justified reasons and with a limit of December 28, 2026.

Source: Official Gazette of the Junta de Andalucía (BOJA), number 200, October 15, 2026, section 1. General provisions, page 13515 (official reference: 00344745).