The Economic Control Committee of C.A. Osasuna is an independent body of the Board of Directors that is regulated by the statutes of the entity. It is made up of members with certain economic background and a member of the Tax Authorities of the Community of Navarra appointed by the Government of Navarra (with voice but no vote). They are elected by the Assembly of Committed Members 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. Their duties include issuing two semiannual reports each year so that members know their views on the club's accounts.
The result of the Economic Control Committee's work will be materialized in the issuance of two written reports: one concerning the first half of the financial year and the other concerning the entire financial year, which will be sent to the Board of Directors so that the latter can present its arguments within fifteen days. Once these allegations have been analysed by the Committee, the final report will be issued and made available to those members who require it, establishing the obligation to publish it on the club's website.
Each final report will make a critical evaluation of the situation of the Club and will make observations and suggestions relative to the evaluated period. The final reports have are preceptive, that is to say, absolutely necessary for the General Assembly decision making process.
It is compulsory to include the presentation of these final reports in all the ordinary and extraordinary meetings of the General Assembly in a specific point of the agenda and always before the treatment of any point 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 Treasury and Financial Policy Department at the same time as they are submitted to the club's Board of Directors. The final reports, in which the work of the Economic Control Committee is carried out, must express the well-founded opinion of its members regarding the solvency of the Club, compliance with the obligations established in the Law of Navarre 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 Comunidad Foral de Navarra Administration on the Economic Control Committee may be required by the latter to report at any time on the matters indicated in this section. (Article 57. Statutes of the C.A. Osasuna).
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Report - First term of the 2015-2016 season |
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Annual report of the 2015-2016 season |
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Report - First term of the 2016-2017 season |
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Annual report of the 2015-2016 season |
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Report - First term of the 2014-2018 season |
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Annual report of the 2015-2016 season |
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Report - First term of the 2018-2019 season |
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Annual report of the 2015-2016 season |
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