The Auditor of L'Alqueria d'Asnar's Town Hall Highlights 'Irregular Management of Funds' Collected in Cash

In a report, the secretary-auditor of L'Alqueria d'Asnar's Town Hall highlights that there has been an 'irregular management of public funds conducted outside the municipal economic system', following the mayor of the town, César Palmer, 'apparently and according to his own statements', reporting 'to the Civil Guard the theft of 6,300 euros' in cash from municipal service collections that were 'in his office'.

Additionally, it is noted that 'the status of the complaint and/or its resolution is unknown, as the document is not filed and available' to the Intervention department, which is 'awaiting to know the background and resolution in order to proceed with the necessary accounting operations'.

This is derived from the report, dated November 25, 2025, accessed by Europa Press, in which the auditor seeks to 'examine the management of cash collection obtained at the municipal pool', 'analyze the actions taken regarding its collection, custody, use, and subsequent theft', and 'determine its compliance or non-compliance with the economic-budgetary legal framework'.

In this document, the auditor himself states that he was 'never' informed 'of the existence of said cash nor of its extraordinary custody' and that there was 'no official communication of the theft'. 'The custody of public funds in a political office, without being enabled as a cash register and without adhering to Treasury and internal control systems, constitutes irregular custody that falls outside the legal framework', he adds.

He also asserts that Mayor César Palmer 'kept in his possession for more than a year the amount of 1,625 euros, from municipal collection, without depositing it in the cash register or bank account, until he acknowledged having done so, and without any communication'.

Similarly, it is stated that 'the daily collection of the pool service was carried out by the concierge, who periodically handed over the cash' to the mayor 'following his instructions as a superior, without making a settlement, without justifying the amounts, and without making them available to Treasury or Intervention'.

In this regard, it is based on several articles of the Royal Legislative Decree 2/2004, of March 5, which approves the revised text of the Law Regulating Local Treasuries, which 'establish that all public funds must be integrated into the municipal Treasury, subject to public accounting and Intervention'.

The auditor emphasizes that 'the existence of parallel cash registers' or 'funds in offices' or 'political custody of cash' is not allowed. Therefore, 'the availability and custody of public funds outside the Treasury constitutes a direct violation of the legal regime of the single cash register'.

'The retention of 1,625 euros for more than a year and the custody of 6,300 euros in an office are radically incompatible with said legal regime, in addition to having been carried out by an authority that, despite being the superior in the Town Hall, is manifestly incompetent to perform these functions', argues the auditor in this report in which, he emphasizes, 'does not prejudge responsibilities, but fulfills the legal warning function provided for in internal control'.

On the other hand, the report notes that 'three payments made with retained collection funds have been identified'. Specifically, '200 euros' for 'monitor classes', something 'accredited only through WhatsApp messages'; 'an additional 200 euros for the same concept, without valid documentation', and '50 euros' for 'advertising', reflected 'in an Excel file prepared unilaterally'. Overall, it observes 'irregular payments' totaling 450 euros.

Regarding these payments, it highlights that 'none of these documents meet the legal requirements to justify a public expense' because 'they lack an invoice' and 'a file' and, moreover, 'were not authorized' nor 'audited' and 'are not accounted for'. 'Operations of this type are clearly outside the law', it adds.

In conclusion, it states that 'the management of the municipal pool's collection has been conducted outside the law, without integrating the funds into the Treasury or communicating them to Intervention' and that 'the retention of cash and undocumented payments are practices incompatible with the legal framework'.

In this context, it insists that the 'responsibility' for these actions lies 'entirely' with 'the person who assumed possession, management, and destination of the funds', while pointing out that 'the described actions could be subject to evaluation' for 'accountability for reach, before the Audit Office or the Court of Auditors'; 'disciplinary and political responsibility', according to Law 7/1985, of April 2, Regulating the Bases of the Local Regime; 'patrimonial responsibility', according to Law 40/2015, of October 1, of the Legal Regime of the Public Sector, and, finally, 'criminal responsibility', under the terms of articles 253 and 433 of the Penal Code.

In the same report, the auditor emphasizes that his function is limited 'to formally processed and documented acts' and warns that 'the total lack of communication' constitutes 'a legal and material impossibility to exercise oversight, audit, or control of the funds', adding: 'Control cannot be demanded over operations that are not notified, not documented, and conducted outside the economic-accounting circuit'.

The report from the Intervention department of this town council in the Comtat region has come to light days after César Palmer, formerly of Compromís and currently a member of the non-affiliated group, has remained as the sole member of the government team, following the departure of two PP councillors and another who is also non-affiliated and ran in the last municipal elections with him under the Valencian coalition's banner.