Is it possible to manage a public institution without collecting a single direct tax, garbage collection fee, or traffic fine? While it may sound like an economic riddle, it is the exact reality of the Association of Municipalities of the Midlands of Gran Canaria, which has just given final approval to its General Budget for 2026. The first thing that stands out in this financial microcosm is the pinpoint precision of its figures, designed like a perfect mirror where spending is projected at exactly €1.061.624,75, not a cent more or less than what is expected to be collected.
In these consolidated accounts, which are managed entirely by the parent company without satellite or dependent entities, there is absolutely no room for improvisation or losses. The most surprising aspect of the final document is undoubtedly the source of its funds, as a glance at its revenue map reveals a veritable wasteland in the traditional tax and fee categories. The Commonwealth does not collect taxes directly from citizens; instead, 98% of its resources (€1.041.624,75) come from current transfers injected by other institutions, with the remainder limited to a negligible €20.000 in asset income.
If we divide this million euros as if it were a cake, the way it's distributed is equally peculiar, with current management and service expenses taking the lion's share at 675.148,75 euros, followed by 271.476,00 euros for personnel, leaving a mere crumb of 115.000,00 euros for direct capital investments in the area. The organization's human resources chart also reveals curious details, showing an unusual situation in the civil service wing, where three positions for General Administration Technicians (Group A1) are completely vacant.
Thus, the real burden of daily work falls on a full-time "team of five," specifically composed of a lawyer, an economist, a social worker, an administrative assistant, and an agricultural foreman. To ensure that no one is careless with the money, internal regulations dictate that any expenditure exceeding the limits set for each budget category will be automatically null and void, entailing direct and personal liability for the official or authority who authorizes the oversight. This strict financial oversight is complemented by a rigorous logistics and control protocol that leaves nothing to chance.
The watchful eye of the Comptroller General oversees everything against the clock, with ten ordinary days—or just five if the matter is urgent—to review the paperwork and issue a suspensive "objection" if it detects documentary errors or insufficient funds. Even official trips and minor contracts are meticulously budgeted: per diems are capped at €90 with hotel limits of €120 for trips off the island, while direct contracts are limited to less than €40.000 for construction and €15.000 for services, requiring the quarterly publication of the contractors' names on the Transparency Portal. A small and unique budget, but one protected down to the last cent to ensure the Mid-Mountain Region continues to operate smoothly.
