According to the technical report from the General Intervention on last year's budget settlement, the local administration fell short in budget stability, the spending rule, and the average payment period. The only parameter that was met was the public debt limit.

The analysis includes consolidated data from all units of the local public sector, including the City Council itself, the Urban Planning Management, the Municipal Sports Institute (Imdeco), the Municipal Institute of Performing Arts (IMAE), and municipal companies Sadeco and Aucorsa. This oversight is conducted after submitting settlement data to the Ministry of Finance, aiming to ensure budgetary balance or surplus.

The first unmet objective was budget stability, showing a financing need of 5,612,589.80 euros after technical adjustments. The spending rule was also exceeded, as the computable expenditure of the Council grew by 6.66%, surpassing the 3.2% limit set by the Ministry of Economy for 2025. Actual expenditure amounted to 360,263,029.54 euros, exceeding the legally permitted maximum by over 6.2 million.

The third non-compliance relates to the average payment period to suppliers, which exceeded the thirty days stipulated by regulations. In months like June, the average delay reached 45.92 days, and in January, 43.97 days. Only in March and December did the local administration manage to pay within thirty days.

In contrast, the Córdoba City Council did comply with the public debt limit, maintaining a positive net saving of 1,663,516.24 euros by the end of 2025. The indebtedness ratio stood at 38.65%, well below the legal limit of 110%.

As a result of these failures, the City Council must prepare an Economic-Financial Plan (PEF) within a maximum period of three months. This document, which will need initial approval by the Plenary and submission to the Ministry of Finance, will analyze the causes of the deviations and propose adjustment measures to restore fiscal balance.