On March 30, Wednesday, the property owners who are members of the EUC COSTA ESURI will meet to approve, if appropriate, the common management carried out by the Governing Council of the entity (CR), the accounts for the 2021 financial year with its report and the budget for the year 2022; among other points of the Agenda that has been published.
In recent days I have made comments on the annual accounts and the report; Today it is time to do it on the budget for the year 2022.
It must be taken into account that the budget in a public entity must be the encrypted, joint and systematic expression of the obligations that, at most, an entity can recognize and the rights that are expected to be settled during the corresponding financial year.
I have read and analysed the budget proposed by the C.R. for the year 2022, and first of all I want to say that it seems very bad to me that the heading does not detail that it is from the EUC COSTA ESURI and that it corresponds to the year 2022; that only in point 9 it is mentioned that they are expenses for 2022.
In no meeting of the C.R. As far as we know, has this budget been approved, when the Statutes provide that it is in the last quarter of the year when the C.R. prepare a provisional budget.
Nobody signs the budget, and the same happens with the annual accounts and the report. Are those responsible for the Governing Council afraid to sign the documentation?
The budget published on the entity’s website has the same defects as the budgets of previous years and which I have already mentioned. First of all, it is a copy of the budget from previous years with a few minor differences. It strikes me that after the years that the EUC has been operating we continue with the same maintenance fee, neither higher nor lower.
There are items that are already committed by current contracts, maintenance and conservation, administration, RC insurance of the Governing Council; I have nothing to comment on them.
Most of the rest of the items repeat similar amounts to previous years, although they are not executed. Pest control is not the competence of the EUC, it is a municipal or provincial competence and it is not detailed in the Statutes as an obligation of the EUC. In Costa Esuri it has always been done by Confortservi. The Diputación does it in the marshes, but not inside the Urbanization. And it is important that it be done.
Some items are significant and are explained in the content of the budget as follows:
In point 3. Repair and replacement of urban furniture, the replacement of deteriorated litter bins is proposed (how many?) and the repair of playgrounds with the replacement of the affected elements or those that no longer meet safety standards for children. This amounts to €60,000.
My opinion is that this item does not apply, because the urban furniture belongs to the council and its replacement or change is not an obligation of the EUC according to the Statutes.
In point 4. Repair and replacement of infrastructure and equipment, an item of €9,000 is included to repair the sports field, fixing and painting the walls, floor, accesses, painting the lines, posts, etc.
I think as in the previous point that it does not proceed because it is on a plot of municipal property, the sports facilities are an obligation of the City Council; Furthermore, this obligation is not included in the object and purpose of the EUC.
The owners who are members of the EUC pay IBI and other amounts to the City Council. What investments does the City Council make in the urbanisation that is a neighbourhood of it?
In point 5. Repair and replacement in gardens and parks, an amount of €62,000 is proposed. This is an obligation of the EUC detailed in the Statutes. There is talk of replacement of palm trees, trees and bushes, 3,541 elements, has the C.R. planned a project and costed it? I would like it to be explained to us in the Assembly and that for its execution a contest is held or budgets are requested from at least three companies capable of carrying it out with guarantees
In point 11. Tax Management Service, an amount of €75,000 is proposed. In 2021, the SGTH has collected €86,243.28 for its procedures for income of €138,773.80 in interest. Does the C.R. expect that this year 2022 we will be charged less?
In 2021, €633,806.45 was deposited in executive proceedings, when in previous years the figure of €250,000 was not reached.
I consider the planned amount to be excessive unless the C.R. know that this year greater amounts will be collected in the executive procedure.
In point 12. Other expenses, €6,000 is proposed for unforeseen expenses that could not be budgeted individually. What could they be, I cannot imagine other expenses other than the long budgeted list?
Regarding income, €950,000 is budgeted for instalments to be collected, the same as in previous years, and €95,000 in interest on arrears and executive collection, this amount does not correspond to what is budgeted for the “collection premium SGTH”.
Finally, it is assumed that in the voluntary period, €360,000 less than the income to be collected will be collected, an unreal amount when in 2021 of the amount of €950,000 to be collected, only just 350,000 were collected in the voluntary period, there was a difference of 600,000 compensated with the collections in executive and with delay.
The annual average of collections for all concepts in the past six years has been €709,066.77, taking into account that the entity had a little more than €588,000 in cash at the end of 2021, the income budget could be reduced and also that of expenses, with which the conservation fees to be paid could be slightly lower.
The amount of the budget must be set according to the well-budgeted planned expenses that you want to execute; That is why it is important that every year the budget is related to its execution, as provided in articles 36 and 40. of the statutes.
It is the Assembly that has to decide the things that must be done in the year 2022 of those foreseen by the C.R.; I will not give an affirmative vote if the work to be carried out is not well explained with budgets included of what is to be done in section 5 and I reject the projects in points 3 and 4 because their execution and payment correspond to the Ayamonte City Council.
However, the Assembly, the highest decision-making body, has the last word and whoever does not agree can appeal to the Supervisory Body.
Thank you very much for your attention and the time you dedicated, and I hope it has been useful for you to make an opinion that facilitates your decision to approve it or not.
Francisco Tapia Catalán