Management and staff information

Legal Framework, Organizational Structure and Club Assets

Club Website Features

Information and attention to members, employees and the general public

Relationship with Society, Safety and Anti-Violence Club Position

Accounting Information

Information on income and expenditure

Indebtedness Data

Hiring information

Information on suppliers of goods and services

Club Planning and Organization

Contracts, Agreements and Subsidies

Club Management Bodies

Economic and Budgetary Information

Consultation documents on the General and Extraordinary Assemblies held during the year.

Consultation documents on the General and Extraordinary Assemblies held during the year.

Consultation documents on the General and Extraordinary Assemblies held during the year.

Consultation documents on the General and Extraordinary Assemblies held during the year.

The club provides, before each Ordinary General Assembly, the information regarding the accounts of the previous year, the budget execution and the budget for the next season.

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

At each Ordinary General Assembly, the club provides a Report on the previous season with a summary of all the sporting, social and institutional activities of the club and its Foundation. The Report contains the audits of C. A. Osasuna and Fundación Osasuna, as well as the consolidated balance sheet of both entities.

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).

In the 2015-2016 season, the club drew up a Feasibility Plan for the next ten years, detailing the state of debts to banks and the Treasury of Navarre at that particular time and the possible scenarios for dealing with them over the next ten years. The scenario set out in this Feasibility Plan is now completely out of date.