San Fernando presents the 2027 budget to the public with HEMSA included

The San Fernando City Council has initially approved its General Budget for the year 2027, comprising the accounts of the council itself and those of the commercial company Hub Empresa Municipal de San Fernando S.A.M.P (HEMSA). The agreement was adopted by the Plenary Council in an extraordinary session held on October 2, 2026, and is now published in the Official Gazette of the Province of Cádiz no. 202, dated October 20, 2026, in the Local Administration section (announcement No. 338,638). The edict opens a period of 15 business days to submit claims and suggestions.

The processing complies with Article 169 and following of Royal Legislative Decree 2/2004, of March 5, which approves the Revised Text of the Law Regulating Local Treasuries, and Article 20, paragraph 1, of Royal Decree 500/1990, of April 20. The initial approval does not close the procedure: the file remains open to the public and will only be understood as definitively approved if no claims are submitted during the established period.

Fifteen business days of consultation at the Vivero de Empresa

The file and the mandatory documentation will be available for public inspection at the offices of the Vivero de Empresa, located at Avenida de San Juan Bosco s/n in San Fernando. The consultation hours are from 9:00 to 13:30.

The exhibition period is 15 business days starting from the day following the publication of the edict in the Official Gazette of the Province of Cádiz, which took place on October 20, 2026. During this period, any claims and suggestions deemed appropriate will be admitted.

A budget that combines the City Council and the municipal company

The document submitted for public information is not only the council’s budget: the 2027 General Budget is presented as integrated by the Budget of the San Fernando City Council and that of the Commercial Company Hub Empresa Municipal de San Fernando S.A.M.P (HEMSA).

The official announcement does not break down the figures by chapters or the global amount of the accounts at this stage, which will be detailed in the file deposited for public consultation. The inclusion of the municipal commercial company in the same document implies that both structures are subject to the same approval calendar and the same claims process.

Claims before the Plenary and definitive approval

Claims and suggestions must be submitted to the Plenary Council, which will resolve them within a maximum period of 30 days. If no claims have been submitted by the end of the public exhibition period, the budgets will be considered definitively approved without the need for a new plenary pronouncement.

The edict is signed in San Fernando on October 2, 2026, by the mayor, Patricia Cabada Montañez, and is issued in compliance with Article 169 and following of the Recast Text of the Law Regulating Local Treasuries and Article 20, paragraph 1, of Royal Decree 500/1990.

Calendar and effects for the next fiscal year

The publication of this procedure marks the formal start of the 2027 budgetary calendar in San Fernando, a municipality in the province of Cádiz that faces the next fiscal year with accounts that include, for the first time in a single document, the structure of the City Council and that of its municipal company.

For residents and entities operating with the local administration, the 15-business-day period is the only window to file objections against the accounts before they are closed. For HEMSA, final approval means having its own economic framework for 2027 and not depending on extensions from the previous fiscal year.

Source: Official Gazette of the Province of Cádiz, no. 202, of October 20, 2026, Local Administration, page 2 (official reference: announcement No. 338,638).