Key data
| Regulation | Resolution of May 21, 2026 of the Joint Commission for Relations with the Court of Accounts |
|---|---|
| Publication | July 14, 2026 |
| Entry into force | Not specified |
| Affected parties | Government and administration of the Autonomous City of Melilla and its instrumental entities |
| Category | Public Sector |
| Audited fiscal year | 2023 |
| Highlighted instrumental entity | EMVISMESA |
The Autonomous City of Melilla has pending duties. After auditing its General Account for fiscal year 2023, the Court of Accounts has submitted to the Joint Parliamentary Commission a report with structural deficiencies that now become formal requirements through the Resolution of May 21, 2026, published in the BOE on July 14, 2026. It is not a fine, but it is a political obligation with parliamentary monitoring: the Government of Melilla must account for each of these points.
What does this regulation establish?
The resolution includes a set of specific requirements directed at the Government of Melilla. Below are all the areas of improvement required:
| Area | Deficiency detected | Required measure |
|---|---|---|
| Internal control of instrumental entities | Failures in EMVISMESA's internal control | Implement adequate internal control mechanisms in instrumental entities |
| Supplier payments | Delays in compliance with payment deadlines | Reduce and eliminate delays in supplier payments |
| Inventory of assets | Deficiencies in the Autonomous City's asset inventory | Update and complete the asset inventory |
| Public spending efficiency | Absence of spending evaluation methodology | Implement Zero-Based Budgeting (ZBB) |
| Accounting and control functions | Accounting and financial control functions not separated | Formally separate both functions |
| Transparency | Transparency portal outdated | Update the Autonomous City's transparency portal |
| Human resources | Unfilled national qualification positions | Fill vacant national qualification positions |
Zero-Based Budgeting (ZBB) is a methodology that requires justifying each budget item from scratch in each fiscal year, rather than starting from the previous budget. Its implementation represents a profound change in public spending management culture and requires training, time and political will.
Economic and operational impact
Although the resolution does not establish direct economic sanctions, its operational and financial implications are relevant:
- Delays in supplier payments: Non-compliance with legal payment deadlines generates late payment interest charged to the administration, unnecessarily increasing current spending. Correcting it represents real savings in financial costs.
- Incomplete asset inventory: A deficient inventory prevents proper valuation of public assets, distorts the balance sheet and can generate accounting liabilities in future audits.
- Unfilled national qualification positions: The lack of auditors, treasurers or secretaries with national qualification weakens internal control and can lead to irregularities not detected in time.
- Separation of accounting functions: Concentrating accounting and financial control in the same people is a fraud and error risk. Separation is a basic requirement of good governance.
- Outdated transparency portal: Failing to comply with transparency regulations can result in claims before the Transparency Council and generate political and media pressure.
- Zero-Based Budgeting: Its implementation requires investment in training and processes, but in the medium term allows identifying and eliminating inefficient spending.
From a political perspective, each of these requirements will be recorded and will be subject to monitoring by the Joint Commission. The Government of Melilla will have to report on the measures adopted, which makes this resolution a public commitment to improvement.
Who does it affect?
- Government of the Autonomous City of Melilla: It is the main party obligated to implement all measures included in the resolution.
- EMVISMESA: Instrumental entity of Melilla specifically identified for its internal control failures. It must strengthen its internal supervision mechanisms.
- Other instrumental entities of Melilla: The requirement to improve internal control extends to all organizations dependent on the Autonomous City.
- Suppliers of the Autonomous City: They will benefit indirectly if payment delays are corrected, improving their liquidity and relationship with the administration.
- Officials with national qualification: Vacant positions must be filled, which opens opportunities for professionals in the field of audit, treasury and secretariat.
- Citizens and entities consulting the transparency portal: Updating the portal will improve access to relevant public information.
Practical example
Imagine that EMVISMESA, Melilla's instrumental housing entity, manages maintenance contracts with local suppliers. If its internal control mechanisms are deficient, it may happen that payments are authorized without adequate supporting documentation, duplicates in invoices are not detected or the correct execution of contracted services is not verified.
Following the Court of Accounts resolution, EMVISMESA is obligated to review and strengthen these procedures: establish approval circuits with dual signature, implement invoice records with deadline control and separate who authorizes spending from who accounts for it. If the Autonomous City also fills the vacant national qualification positions, it will have an auditor with legal capacity to fiscally review these expenses in advance, closing the control cycle.
What should administrations do now?
- Review internal control of EMVISMESA and other instrumental entities: Identify the weak points highlighted in the report and design an action plan with responsible parties and specific deadlines.
- Audit supplier payment deadlines: Analyze pending payment debt and current average payment time. Establish a protocol to guarantee compliance with legal deadlines.
- Update asset inventory: Initiate a systematic inventory process of the Autonomous City's assets, prioritizing real estate and higher-value assets.
- Formally separate accounting and financial control functions: Review the organizational structure and internal procedures to ensure that no person accumulates both functions.
- Call for vacant national qualification positions: Initiate the necessary selection or provision processes to fill auditor, treasurer or secretary positions without incumbents.
- Update the transparency portal: Review what mandatory information is not published or is outdated and establish a calendar for periodic updates.
- Plan the implementation of Zero-Based Budgeting: Evaluate the necessary resources (training, tools, time) and design a realistic calendar for its progressive adoption.
Frequently asked questions
What are the consequences for Melilla of not complying with the Court of Accounts requirements?
The resolution does not establish direct economic sanctions. However, it generates political obligations and monitoring before the Joint Commission for Relations with the Court of Accounts. The Government of Melilla must account for the measures adopted, and repeated non-compliance can lead to greater parliamentary and media pressure and more rigorous future audits.
What is Zero-Based Budgeting and why is it required for Melilla?
Zero-Based Budgeting (ZBB) is a methodology that requires justifying each spending item from scratch in each fiscal year, without automatically assuming items from the previous year. The Court of Accounts requires it for Melilla to improve public spending efficiency, as it allows identifying and eliminating inefficient or unjustified items.
What specific failures were detected in EMVISMESA?
The Court of Accounts report points out failures in EMVISMESA's internal control, Melilla's instrumental housing entity. Although the report does not publicly detail each specific irregularity, the resolution requires implementing adequate internal control mechanisms in this and other instrumental entities of the Autonomous City.
What national qualification positions are vacant in Melilla?
The resolution indicates that there are unfilled national qualification positions in the Autonomous City of Melilla, but does not specify the exact number or specific positions. National qualification includes positions of auditor, treasurer and secretary, which are essential for the control and economic management of local administration.
When must Melilla comply with the requirements of this resolution?
The resolution published on July 14, 2026 does not establish a specific deadline for each measure. However, as these are requirements with parliamentary monitoring, the Government of Melilla must report on their compliance within the deadlines set by the Joint Commission for Relations with the Court of Accounts.
Official source
Consult complete regulation in official source
Notice: This article is for informational purposes only and does not constitute legal advice. For specific decisions, consult a qualified professional. Source: https://www.boe.es/diario_boe/txt.php?id=BOE-A-2026-15353