Níjar definitively approves 1.03 million charged to the treasury surplus

The Níjar City Council has definitively approved credit modifications 13/2026 and 14/2026 of the municipal budget, the latter amounting to 1,027,577.65 euros fully financed by the treasury surplus for general expenses. The agreement is published in the Official Gazette of the Province of Almería (BOP) No. 209, corresponding to Wednesday, October 28, 2026, with official reference 2929/26, and bears the signature of the mayor, José Francisco Garrido Requena, dated in Níjar on October 23, 2026.

From the September Plenary to definitive approval

The Corporate Plenary initially approved both files in its ordinary session on September 23, 2026, under items 5 and 6 of the agenda. Modification 13/2026 (file Gestiona 13464/2026) was processed as a credit transfer between different expenditure areas of Chapter II, while 14/2026 (file Gestiona 13465/2026) took the form of an extraordinary credit financed by the treasury surplus for general expenses.

The process was submitted for public information via edicts on the Notice Board and in BOP No. 188 of September 29, 2026, with a period of fifteen business days. As no claims were filed during that period, the Níjar City Council declares the two files definitively approved, in accordance with articles 169.3 and 179.4 of the consolidated text of the Law Regulating Local Treasuries, approved by Royal Legislative Decree 2/2004, of March 5.

500,000 euros reorganized within Chapter II

Modification 13/2026 does not provide new funds: it reorganizes current expenditure through increases and decreases totaling 500,000 euros on each side of the balance. The increases are concentrated in four applications:

• 102.9200.22603 Publications in Official Gazettes: 50,000 €.
• 102.9200.22706 Technical studies and works: 200,000 €.
• 102.9200.21300 Repair and maintenance of general services machinery: 50,000 €.
• 102.9320.22708 Collaboration in collection with the Provincial Council: 200,000 €.

The decreases financing these increases affect the management of degraded areas (101.2311.22799, 100,000 €), IT service licenses (102.4910.20600, 100,000 €), service contracts for the PGOM and the POU (104.1510.22706, 200,000 €), and the execution of activities of the cooperation system (104.1510.22799, 100,000 €).

The two destinations of the surplus

Modification 14/2026 provides the main figure of the agreement. The extraordinary credit, amounting to 1,027,577.65 euros, is covered by the treasury surplus for general expenses and is divided into two applications:

• 200.3382.22609 Credit recognition for SGAE expenses from previous years: €96,912.48.
• 104.9430.76101 Contribution to the Provincial Plans 2020-2023: €930,665.17.

In the income statement, the financing appears for the same total amount of 1,027,577.65 euros coming from the treasury surplus for general expenses, so the operation does not alter the budgetary balance but does modify the final destination of the expenditure.

Contentious-Administrative Appeal

Against the two agreements, the edict opens the judicial route. According to Article 171 of Royal Legislative Decree 2/2004, interested parties may directly file a contentious-administrative appeal in the form and within the time limits set forth in Articles 25 to 42 of Law 29/1998, of July 13, regulating the contentious-administrative jurisdiction.

Impact for the Municipality

The two operations directly affect the investment capacity and ordinary functioning of the Níjar City Council: nearly 931,000 euros are committed to the provincial plans from 2020 to 2023, while the remainder covers debts from previous years with the SGAE, and the 500,000 euro readjustment withdraws funds from urban planning and the cooperation system to reinforce general services and collection. With the publication in the BOP, the agreements become final in the administrative route, and the challenge before the contentious-administrative jurisdiction is open.

Source: Official Gazette of the Province of Almería, no. 209, October 28, 2026, section I (Local Administration), page 29 (official reference: 2929/26).