Ayamonte, 22 March 2023

Dear members of the Costa Esuri Residents’ Association,

Once again, the Governing Council of the EUC and its President have not complied with what they say; more than 15 days have passed since the AGM was held on 3 March 2023.

At the Assembly, the President informed us that the audit of the Annual Accounts of the EUC for the period 2019-2022 had already been carried out. The Administrator read part of the report issued. Although this report should have been published with the documentation for the AGM, the President said that it would be published shortly on the transparency page of the website. As of today, this has not been done.

What is serious about this matter is that the Governing Council has not complied with the agreement taken at the General Assembly held in March 2022, in which it was approved to conduct an audit of the Annual Accounts for the period 2018-2021.

This period (2018-2021) was previously approved by the Governing Council at its meeting on 2 February, 2022 and it was also said that the Governing Council would propose to the AGM possible audit firms and budgets … this has not been done.

After the 2022 AGM, the Governing Council (at its meetings on 18 May, 22 June and 4 October) commented and reported on the difficulties they had in commissioning the audit, because the auditing firms needed the general ledger of the Accounts of the members of the EUC. Neither the Governing Council nor the Administrator have it, so no budgets could be provided.

From the meeting of 4 October until the day of the call to the AGM, there are no minutes of any new meeting of the Governing Council in which it is reported that any agreement has been taken on the audit, such as the analysis of any offers that may be received and budgets, award of work etc., approval of the Annual Accounts for the year 2022; and it turns out that in mid-February the audit of the period 2019-2022 is already done. Why have they changed the period of years?

The Governing Council has once again bypassed the decisions of the AGM, with total disregard of the fact that the AGM is the highest decision-making body of the EUC.

The members of the EUC have not been informed of any offers to do the audit – this was awarded without publicity. We do not know the award criteria, the company to which the audit was awarded, the amount of work done, or the cost  … and they keep saying that they are transparent!!!

The Costa Esuri Residents’ Association addressed the Governing Council and the Town Hall on 24 October, 2022, requesting that an EGM be called to deal with two items: the audit and filling a vacancy within the EUC Governing Council, that should have been filled quite a few months before. No one replied.

I consider the conduct of the Governing Council and the procedure followed to be highly irregular. The Governing Council has to explain  the steps taken and the procedures followed. 

The Governing Council acts without regard to the Statutes, the Law on Common Administrative Procedure of Public Administrations, the Law on Public Sector Contracts, the Law on Transparency, the Code of Good Governance or the rules and principles of accounting law. By acting this way, how can we trust the Governing Council? Does it defend the interests of all EUC members?

It cannot be that the Governing Council takes decisions that are not urgent or procedural, without exposing them and discussing them in the AGM and without providing the members of the EUC in advance with the necessary information to enable them to make well-founded and responsible decisions.

This is one of the reasons why I will challenge the conclusion of the General Assembly and the agreements adopted therein.  I hope that, at some point, the Chairman of the Governing Council will order the publication of the audit report on the transparency web-portal.

I encourage members of the CERA who are not satisfied with the action of the Governing Council to also bring appeals to the City of Ayamonte against this action.

Sincerely, and thank you for your attention,

Francisco Tapia

CERA Committee member

Ayamonte, 22 March 2023

The Costa Esuri Ressidents Association needs the residents support. Please:

Pay your annual CERA membership fee now and make sure it is set up as a standing order.
Respond to a survey that we will send to you soon.
Engage with our website and Facebook page and give us your feedback.
Encourage your neighbours to join CERA if they aren’t already members.

Attend our AGM in April (date and venue to be announced).


  1. Alan William Young

    Dear Francisco,

    As always you have summarised accurately the reality of the continued inadequacies of the EUC and those elements in the Town Hall theoreticaly responsible for the Transparent Accounting of Financial Matters relating to Costa Esuri.
    The only constants from the EUC are promises (not kept), Untruths relating to matters claimed to have been actioned (the appointment of an Overdue Accounts Agency) and last but not least a startingly inability to produce Accounts in a fit, proper and intelligible format. The word incompetent doesn’t even begin to describe how incompetent they are. It’s embarrassing.
    Full marks to them for bluster and shouting but that seems to be the only positive in their continued existence.

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