The post below has been amended to the correct language.

EUC Accounts fir FY 2021 not approved.

Dear CERA members,

On March 30, the EUC’s AGM was held. Its minutes were published on the EUC’s website by the end of May, the exact date is not known. I would like to know if any CERA member received any notice regarding this AGM.

Item 3 of the AGM’s Agenda was: “Approval, if appropriate, of the accounts and report for the financial year 2021”.

The Minutes published show the Income and Expenses of the year, a Justification of the Balance Sheet (whatever this means, I don’t know) and the Result of the FY, with a format that corresponds to that of a community of neighbours (condominium?).

I have addressed the EUC’s Governing Council several times to say that this is not the correct way to present the accounts of the EUC Costa Esuri since it is not a condominium subject to the Horizontal Property Law.

The accounting and the Annual Accounts of the EUC have to be carried out and formulated according to the framework and accounting law that is none other than the General Accounting Plan and its sectoral adaptations.

The Balance Sheet,  Profit & Loss Account and an Accounting Report were published on the EUC’s website before the AGM. The Minutes on page 9, state that these documents are attached as Annex I, II and III, but they are not.

Those accounts were voted with 8.464% in favour, 8.962% against. With a higher percentage of votes against than in favour, the accounts were NOT approved.

The EUC’s Governing Council has not made any comment to the NON APPROVAL of the accounts of the year 2021 in any of its meetings following the AGM.

The non-approval of the Accounts and the Annual Report (not provided) is undoubtedly a disapproval to the EUC’s Council and the administration.

What should they do? In my opinion, the first thing would be to publish on the website together with the Minutes of the AGM the Annexes I, II and III so that all documents are shown.

Second, the EUC’ Governing Council and the Administration should formulate new accounts in accordance with the accounting framework and law, for submission to an Extraordinary General Meeting.

The Governing Council has to give explanations of the NON approval of the Accounts for the year 2021,  has to explain and detail the amount of €5.322.676,10 listed as Receipts pending collection, a bubble that keeps increasing year after year.

EGM that needs to be called anyway at the soonest, following the Council’s President statement  during the AGM of 30 March  that if the audit was approved an Extraordinary General Meeting would be held. The audit was voted on and approved by a large majority.

Plus other related issues:

How is the collection management carried out through the Tax Management Service of the Province of Huelva? Is it effective? It costs us good money, in 2021 exactly €86.243,28  according to the accounts presented.

We know from the Minutes of the Governing Council that the Tax Management Service in charge of collection management does not provide the EUC administration details to be able to keep the major account of each member of the Entity. How can this be? 

I am amazed at what happens in this EUC. What do you think?

At the next General Meeting we will see whether the accounts are presented more appropriately.

Francisco Tapia

October 17, 2022

Francisco Tapia

17 de octubre 2022


  1. Many thanks for all the effort to bring some accountability and control to the financial figures and procedures

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