Samos approves the final 2026 municipal budget

The Samos City Council has made its General Budget for the 2026 financial year definitive, with a total amount of €1,448,887.15 in expenditures and revenues, as no claims were filed during the public exhibition period. The decision, adopted by the Plenary in an extraordinary session on July 16, 2026, is published in the Official Gazette of the Province of Lugo number 188, dated August 19, 2026, with reference R. 2242.

Approval and procedure

The Plenary initially approved the General Budget, the execution bases, and the personnel annex for 2026 in an extraordinary session on July 16. The file was open to the public for fifteen business days, in compliance with articles 169.1 of Royal Legislative Decree 2/2004, of March 5, and 20.1 of Royal Decree 500/90, of April 20, following the publication of the announcement in BOP number 166, of July 22, 2026, and on the municipal notice board.

Since no claims were filed within the deadline, the approval automatically became definitive. The budget will enter into force once the definitive approval is published and will take effect from January 1, 2026, according to article 169.5 of the consolidated text of the Law Regulating Local Treasuries.

Statement of expenditures and revenues

The definitively approved budget is summarized by chapters, with a total balance between expenditures and revenues:

• Personnel expenses: €1,016,634.51
• Current expenses on goods and services: €371,510.57
• Financial expenses: €900.00
• Current transfers: €20,110.24
• Real investments: €39,731.83

In the statement of revenues, the highlights are current transfers (€814,087.32), fees, public prices, and other revenues (€387,350.99), and direct taxes (€223,948.84), along with indirect taxes (€17,000) and patrimonial income (€6,500).

Personnel annex and vacant positions

In accordance with article 127 of Royal Legislative Decree 781/1986, of April 18, the approved personnel annex is published, which lists several vacant positions of interest for public employment applicants:

• Civil servant personnel: Secretariat-Intervention-Treasury (A1, covered by accumulation), Administrative (C1), Administrative Assistant (C2), Bailiff, and Social Worker (A2, with 1 vacant position and 1 interim).
• Permanent labor personnel: Works and services manager, Multiple services operator, Foreman (vacant), Architect at 60% working day (vacant), AEDL, Tractor driver, Laborers (2), Community housing manager (vacant), Home help assistant (6, plus 1 vacant), Community housing accompanying assistant, Community housing caregiver (5, plus 1 vacant).
• Temporary labor personnel: Home help assistant (6 positions).

Relevance

The publication of the definitive budget provides legal security to the municipal economic management for the fiscal year, and the detail of the personnel annex opens the door to future calls to fill the vacant positions of foreman, architect, and community housing manager, among others. The approval may be challenged before the contentious-administrative jurisdiction under the terms of articles 170 and 171 of the consolidated text of the Law Regulating Local Treasuries.

Source: Official Gazette of the Province of Lugo, no. 188, August 19, 2026, pp. 6-7 (official reference: R. 2242).