Tortosa submits the extraordinary credits of 19/2026 for public information

The Plenary of the Tortosa City Council approved in an ordinary session on November 2, 2026, the budgetary modification 19/2026, regarding extraordinary credits and credit supplements, and hereby submits it for public inspection for fifteen business days. The agreement is published in the Official Gazette of the Province of Tarragona (BOPT) on November 4, 2026, with the official reference CVE 2026-10330 and a length of one page. If no allegations or claims are presented during the exhibition period, the agreement will be definitively approved tacitly, without further formality.

The modification is financed through two channels: credit write-offs, meaning cancellations or reductions of allocations already assigned in the current budget, and treasury surplus for general expenses, the favorable balance that the City Council carries over from the previous financial year and can incorporate into current expenditure. With this operation, the council reorganizes its spending priorities without having to approve a new budget, a common mechanism in municipal management during the second half of the financial year.

Extraordinary credits and credit supplements

The file combines the two classic figures of credit modification provided for by local treasury regulations for municipal entities:

• Extraordinary credits: allocations for specific and determined expenses that were not foreseen in the initial approval of the 2026 budget and cannot be postponed to the following financial year.
• Credit supplements: increases in existing items that have proven insufficient to meet planned obligations.
• Financing through credit write-offs: reduction of other budgetary applications to offset the increase in expenditure.
• Financing through treasury surplus for general expenses: incorporation of the available liquid settlement surplus.

The published announcement does not detail the specific amounts, the affected budgetary applications, nor the final destination of the expenditure; this information is only accessible in the administrative file, which is precisely what is now being made available to interested parties.

Fifteen business days to examine the file and file allegations

The schedule for the procedure is as follows:

• The term is fifteen business days, counted from the day after the publication of the announcement in the BOPT, that is, from November 5, 2026.
• The file can be consulted at the Central Services Area, located on the second floor of the Tortosa City Council, from Monday to Friday, from 9:00 to 14:00 hours.
• Allegations or claims must be submitted to the General Registry and must be addressed to the Plenary of the Corporation.
• If none are presented, the initial agreement becomes definitive automatically, without the need for a new vote or a new express agreement.

Once the period without claims has ended, the modification will be formalized and the readjusted items will take accounting effect within the 2026 budget.

Signature and placement in the series of files for the fiscal year

The announcement is signed by the mayor, Maria del Mar Lleixà Fortuño, with an electronic signature dated November 3, 2026, and a publication date in the bulletin of November 4. The numbering 19/2026 places the file in the municipal series of budget modifications for this fiscal year, which each city council numbers independently: over the last few weeks, the same bulletin has published, for example, file 18/2026 from the City Council of Roquetes, processed on October 27, and 17/2026 from the City Council of Pratdip, initially approved on October 19. In both cases, as with Tortosa, the text submitted for public information is limited to the approval agreement and the exhibition regime, without the detail of the figures.

For Tortosa, capital of Baix Ebre and reference municipality of the Terres de l’Ebre, the modification is relevant because it determines where expenditure is redirected in the final part of the year: any resident, entity, or municipal group can consult the file and discuss the items before they are consolidated. The period opened on November 5 therefore becomes the only window for citizen and political control over this budget readjustment.

Fuente: Official Bulletin of the Province of Tarragona (BOPT), November 4, 2026, section I, p. 1 (official reference: CVE 2026-10330).