Three municipalities present their 2025 accounts and two modify credits

The Official Gazette of the Province of Teruel submits for public review the general accounts for the 2025 financial year of Samper de Calanda, Santa Cruz de Nogueras, and Camañas, as well as respective credit modifications for Camarena de la Sierra and Valdecuenca. The announcement is published in issue number 181, corresponding to September 22, 2026, within section I (Local Administration), under the heading “Exhibition of documents.” Interested parties have fifteen business days, counting from the day following the publication, to examine the documentation and submit any claims or observations they deem appropriate.

The exhibition is supported by articles 169 and 212.3 of the Revised Text of the Law Regulating Local Treasuries, approved by Royal Legislative Decree 2/2004, of March 5, which mandates that municipal budgets, credit modifications, and general accounts be submitted for public review before their final approval. The announcement occupies page 29 of the provincial gazette and individually lists each of the affected files, identified by their official reference number.

2025 General Accounts of Three Municipalities

The main block of the announcement corresponds to the accountability of the previous financial year in three localities of the province, which remain available to residents during the specified period:

• 2026-2707 — Samper de Calanda, general account for the 2025 financial year.
• 2026-2708 — Santa Cruz de Nogueras, general account for the 2025 financial year.
• 2026-2710 — Camañas, general account for the 2025 financial year.

The general account is the document that closes the annual budgetary cycle of each city council and which, according to article 212.3 of the local treasury regulation, must be published so that any person can verify the destination of municipal funds before their final rendering.

Credit Modifications in Camarena de la Sierra and Valdecuenca

Along with the annual accounts, the same announcement includes two credit modification files, a figure that allows for the alteration of allocations in the current budget:

• 2026-2701 — Camarena de la Sierra, budgetary modification 4/2026.
• 2026-2703 — Valdecuenca, budgetary modification 2/2026.

Both files are incorporated into the public information process under the same terms as the general accounts, so that interested parties can consult the details of the credit adjustments and present allegations within the common deadline.

Fifteen Business Days to Claim

The public exhibition period is fifteen business days and begins the day following the publication of the announcement in the Official Gazette of the Province of Teruel, that is, starting from September 23, 2026. During this period, the related documents will be available for examination, and interested parties may submit any claims or observations they deem appropriate regarding each file.

The announcement does not detail amounts or the economic content of the accounts and modifications, which must be consulted in the documentation deposited for public access at each town hall.

The publication provides residents of the five municipalities the opportunity to scrutinize the finances of their city councils before the 2025 accounts and credit adjustments are closed, a procedure that in small towns is often the only means of citizen control over municipal spending.

Source: Official Gazette of the Province of Teruel, no. 181, September 22, 2026, section I (Local Administration), p. 29 (official reference: 2026-2707, 2026-2708, 2026-2710, 2026-2701, and 2026-2703).