Llanars increases the budget with 56,500 euros from the treasury surplus

The Llanars City Council has definitively approved a credit supplement of 56,500 euros financed from the liquid treasury surplus for general expenses. The agreement received no claims or suggestions during the public exhibition period and is published in the Official Gazette of the Province of Girona no. 199, of October 15, 2026, with the official reference BOP-2026_0_199_8776. The announcement was signed by the mayor, Amadeu Rosell i Martí, on October 8, 2026.

The Plenary of the Llanars City Council, in an extraordinary session on August 24, 2026, agreed on the initial approval of file 06/2026 for the credit supplement, processed under file X2026000785. The proposal was displayed to the public on the municipal notice board and in the BOP of Girona no. 178, of September 16, 2026, for a period of fifteen business days, in accordance with article 169 of Royal Legislative Decree 2/2004, of March 5, which approves the Revised Text of the Law regulating Local Treasuries.

As no claims or suggestions were formulated, the file has become definitive without the need to adopt a new agreement, as provided for in the initial approval announcement itself. The published definitive text details both the expenditure applications and the source of financing for the budget modification.

Allocation of the 56,500 euros

The credit supplement is distributed across three budget applications of the 2026 budget:

• 1.1510.21201 — Maintenance and repair of buildings: 5,000.00 euros.
• 1.9200.35900 — Other financial expenses, bank commissions: 1,500.00 euros.
• 1.4500.61900 — Other investments: 50,000.00 euros.
• Total expenses: 56,500.00 euros.

The largest portion therefore corresponds to investments, which absorb nearly nine out of every ten euros of the operation, while the current expenditure for the maintenance of municipal properties and bank commissions complete the package.

Financing with treasury surplus

The modification is fully financed by the liquid treasury surplus resulting from the settlement of the previous year, without resorting to new debt. The announcement records the following entry under income:

• 2026.1.87000 — Liquid treasury surplus for general expenses: 56,500.00 euros.

This entry exactly covers the total of the authorized expenses, so that the operation remains budgetarily balanced.

Deadlines and means of appeal

In accordance with the provisions of article 171 of Royal Legislative Decree 2/2004, of March 5, a contentious-administrative appeal may be filed directly against the definitive approval of this modification. This appeal, however, will not by itself suspend the application of the approved file, as specified in the published text.

The Llanars City Council, headquartered at plaça de l’OM, 3, Llanars (17869) and CIF P-1709800-E, hereby closes the processing of a credit modification that had remained open since mid-September.

The publication of the final agreement allows the residents of Llanars to know in detail how the 56,500 euros from the accumulated surplus are being allocated and opens the door to challenging it before the contentious-administrative jurisdiction. This is an operation of small economic scope, but relevant because it mobilizes accumulated municipal savings toward investments and the maintenance of local public assets without increasing debt.

Source: Official Gazette of the Province of Girona, no. 199, October 15, 2026, Local Administration - City Councils, p. 1 (official reference: BOP-2026_0_199_8776).