Finances

The Club provides, before each Annual General Assembly, the information regarding the accounts of the previous year, the budget execution, and the budget for the following season.

2024

The club provides its members with the Audit Reports it submits to LaLiga every fiscal year.

2024

At each Annual General Assembly, the Club provides a report on the previous season with a summary of the Club's sporting, social, and institutional activities and its Foundation. The Report contains C.A. Osasuna and Fundación Osasuna audits and the consolidated balance sheet of both entities.

2024

C. A. Osasuna Economic Control Committee is an independent body of the Board of Directors and is regulated by the entity's bylaws. It comprises members with an economic background and a member of the Tax Authorities of the Autonomous Community of Navarre appointed by the Navarrese Executive (with voice but without vote). They are elected by the Assembly of Delegates by vote and have access to all the economic documentation available in the Club, with which they hold periodic meetings to evaluate the economic and financial management of the entity. Among their duties is to issue two semi-annual reports per year so that the members may know their point of view on the Club's accounts. The work of the Economic Control Committee shall be materialized in two written reports: one referring to the first half of the fiscal year and the other to the entire fiscal year, which shall be sent to the Board of Directors so that the latter, within a period not to exceed fifteen days, may present allegations to the same. Once the committee has analyzed these allegations, the Final Report shall be issued, made available to members upon request, and published on the Club's website. Each final Report shall critically evaluate the Club's situation and make observations and suggestions regarding the period under evaluation. The final reports are binding, meaning they are necessary for any decision by the General Assembly. It is mandatory to include the presentation of these final reports in all annual and extraordinary meetings of the General Assembly as a specific item on the agenda and always before discussing any item other than the approval of the minutes of the previous Assembly. All final reports of the committee, including individual votes, if any, shall be submitted to the Department of Finance and Financial Policy simultaneously with their submission to the club's Board of Directors. The final reports in which the work of the Economic Control Commission materializes shall express the well-founded opinion of its members regarding the solvency of the Club, compliance with the obligations arising from the Foral Law 26/2014, compliance with current tax obligations and compliance with the financial regulations of the sports authorities. Without prejudice to the provisions of article 52 of the Club's statutes, the representative of the Administration of the Autonomous Community of Navarra on the Economic Control Committee may be required by the latter to report at any time on the points indicated in this section. (Article 57. Statutes of C. A. Osasuna).

2024