Ribadeo increases the budget by 17,629.69 euros with treasury surplus

The Ribadeo City Council has made final the credit modification file number 79/2026, for an amount of 17,629.69 euros, in the form of a credit supplement fully financed by the treasury surplus for general expenses. The agreement stems from the plenary session of September 29, 2026, and automatically became final as no allegations were presented during the public exhibition period. The announcement is published in the Official Gazette of the Province of Lugo number 251, corresponding to Monday, November 2, 2026, with official reference R. 2970, and bears the signature of the mayor, Daniel Vega Pérez.

The processing is carried out under article 169.1, by referral of 177.2, of the recast text of the Law regulating local finances, approved by Royal Legislative Decree 2/2004, of March 5. It is, therefore, a modification of the credits of the budget in force that was initially approved by the Municipal Plenary and subsequently submitted for public information; upon completion of that procedure without claims, the agreement acquires a final character without the need for a new vote.

The effect of the operation is an increase in the consolidated budget of the municipality, which goes from 17,657,272.06 euros to 17,674,901.75 euros, with an exact variation of 17,629.69 euros in both the expenditure and income statements. The modification is published summarized by chapters, with the detail of the affected applications and the sources of financing.

The destination of the funds: current expenses

The credit supplement is concentrated in a single chapter of the expenditure statement, Chapter 2, dedicated to current goods and services, which grows by 17,629.69 euros to reach 6,325,945.25 euros. The rest of the chapters of the expenditure budget remain unchanged:

• Chapter 1, personnel expenses: 5,982,914.28 euros, no changes.
• Chapter 2, expenses on current goods and services: from 6,308,315.56 to 6,325,945.25 euros.
• Chapter 3, financial expenses: 65,371.83 euros, no changes.
• Chapter 4, current transfers: 454,835.72 euros, no changes.
• Chapter 5, contingency fund: 129,477.44 euros, no changes.
• Chapter 6, real investments: 3,625,224.82 euros, no changes.
• Chapter 7, capital transfers: 845,523.84 euros, no changes.
• Chapter 8, financial assets: 28,005.06 euros, no changes.
• Chapter 9, financial liabilities: 217,603.51 euros, no changes.

The documentation does not detail the specific applications to which the increase is destined, other than its location in the current expenditure chapter, so the amount reinforces the execution capacity of the ordinary functioning of municipal services.

Financing: the surplus in chapter 8 of income

In the revenue statement, the operation does not alter any chapter except for 8, financial assets, which absorbs the total amount and reflects the incorporation of the accumulated treasury surplus. The comparison is as follows:

• Chapter 1, direct taxes: 2,914,000.00 euros, no changes.
• Chapter 2, indirect taxes: 900,000.00 euros, no changes.
• Chapter 3, fees and other income: 3,531,542.70 euros, no changes.
• Chapter 4, current transfers: 5,149,235.36 euros, no changes.
• Chapter 6, allocation of real investments: 16,136.00 euros, no changes.
• Chapter 7, capital transfers: 2,344,681.57 euros, no changes.
• Chapter 8, financial assets: from 2,202,228.14 to 2,219,857.83 euros.
• Chapter 9, financial liabilities: 586,639.27 euros, no changes.

This formula, common in local management, allows for the application of a part of the savings accumulated from previous years without resorting to indebtedness or new taxes.

Legal effects and means of appeal

The announcement establishes the challenge regime: against the agreement, a contentious-administrative appeal may be filed directly before the Contentious-Administrative Court of Lugo, in the form and within the time limits of articles 25 to 42 of Law 29/1998, of July 13, regulating said jurisdiction. The filing of the appeal does not by itself suspend the effectiveness of the challenged act or agreement, in accordance with the provisions of article 171 of the recast text of the Law regulating local treasuries.

The announcement is signed in Ribadeo on October 27, 2026, and does not incorporate any modification to the contingency fund or the investment chapters, which were already fixed previously.

The operation, of small volume, is relevant to the residents because it represents immediate additional spending capacity for the services provided by the City Council of Ribadeo, without an increase in tax pressure or an expansion of municipal debt. The fact that it is a final approval closes the administrative route at the municipal level and leaves only judicial protection open for those who consider themselves aggrieved.

Source: Official Gazette of the Province of Lugo, no. 251, November 2, 2026, municipal section, pp. 5-6 (official reference: R. 2970).