These debts, totaling exactly 126,895 euros, were supposed to be paid by the Diputació de Barcelona, the Generalitat de Catalunya, and the Catalan Employment Service (SOC) over more than a decade. The decision implies that the council assumes the impossibility of recovering these funds.
The write-off from the accounting records of recognized rights pending collection from closed fiscal years, integrated into the closed budget group for a total amount of 126,895 euros.
The approved ruling explains that this measure is necessary for the correct accounting of administrative acts with financial repercussions. The municipal Intervention must ensure that the accounts reflect the corporation's economic and patrimonial situation as realistically as possible.
This purification of recognized rights and pending payment obligations from closed budgets must be carried out periodically. In recent months, an exhaustive review of the accounting has been conducted to purge balances where there is “evidence that they will not be collected.”
