The accounts of the Câmara de Évora, 2010 to 2025: the budget, what was collected, the debt and the certification

The limits of this document

The Prestação de Contas is management's account of the year. It is detailed, internally consistent and externally audited — but it is one voice. Two outside voices exist: the independent auditor's signed opinion (the Certificação Legal das Contas), and DGAL — the Direção-Geral das Autarquias Locais — which publishes, per municipality and per year, the same legal debt concept the report uses, compiled on the regulator's side.

A budget is not money. Évora's 2025 budget says €109 483 315source · Município de Évora after revisions; the money that actually arrived was €67 263 297source · Município de Évora. Reading the budget as spending is the single easiest way to be wrong about a municipality, and the gap here is not small.

The 2024 accounts were never certified, and the 2024 figures are the ones the 2025 report prints as comparatives. The section on the auditor says why.

The national yardstick is one year behind, and its full study is not public. The Anuário Financeiro dos Municípios Portugueses 2024 — an academic publication (CICF/IPCA, with the accountants' order), not a government source — openly publishes only its conclusions presentation, and its national debt table stops at accounts year 2023. DGAL's per-municipality file reaches 2024.

"Debt" does not mean the same thing in every year of the table. Before the 2013 finance law, the legal concept was endividamento líquido — net debt — calculated in each year's management report; after it, the reported measure is dívida total de operações orçamentais, total debt of budgetary operations, which includes the municipality's share of the entities it participates in. The municipality also publishes a third figure, dívida global apurada, and a fourth, dívida orçamental without the participated entities. For several years two or three of these coexist in the same report with different values.

The accounting system changed underneath the series. The municipality kept its accounts under POCAL for the first part of the period and under SNC-AP for the later part. The 2021 report says in its own words that the new system makes results look worse than the old one, because of how it treats depreciation and amortisation. Results before and after the transition are therefore not one series, and the result column of the finance table should be read as two.

One year of accounts was published as scans, and one year was not published at all. Every 2020 and 2024 figure below therefore comes from the comparative column of a later report.

An asterisk in the tables means the figure comes from a later report's comparative column, not from a document of its own year. It is the same municipality reporting, but a year later, in a report written by the same executive about a year whose own accounts were never approved — for 2024, they were rejected. Five years carry it in part or in whole.

A dagger means the figure comes from a degraded scan. It appears in the section on the 2026 plan and nowhere else, and it is the same kind of marker as the asterisk. The plan's report body extracts cleanly; its investment annexes, where the project lines live, are a scanned layer in which digits and designations are frequently unreadable. Every figure taken from that layer carries a dagger. Lines that could not be recovered were left out; they are gaps, not zeros.

This study shows the accounts and the series, and attributes them to nobody: the adjustment programme, the pandemic, the transfer of powers to municipalities and the national economic cycle move the indices whoever sits in the council. The decisions with an author, and the elections that decided who took them, are in the study Who governed the Câmara de Évora, 2009 to 2025.

The year 2025

The year in four numbers

The budget, and what actually arrived

The initial 2025 budget was €104 000 000. One modifying revision — folding in the prior year's closing balance of €1 997 375 and budgeting €3 485 940 for the PRR-financed "Évora 2027" works — raised it by €5 483 315, to €109 483 315source · Município de Évora.

Against that, €67 263 297source · Município de Évora was collected. The execution rate, 61.44source · Município de Évora%, is the lowest in the report's own recital of recent years, and since 2021 the direction is one-way:

Two absences explain much of the 2025 gap, and the report names both. A revenue line of 5 million euros for "Évora 2027" saw no execution in the year. A technical-cooperation line of €5 013 000 — five million euros of it the protocol for road access to the new central Alentejo hospital — also saw none. Transfers from co-financed projects were budgeted at many times what arrived: €1 087 287 came in, an execution of 11.58% on that line. Budgeting money that outside bodies have not yet committed, and then not receiving it, is the recurring mechanism behind the falling execution series (inference; the report states each line, not the pattern).

This recital's window opens in 2018. The 2015 report carries 48.1% — a deeper trough, in the year after the bailout instalments — so execution collapses have followed Évora's debt crises before (inference).

The year closed with €2 381 077 in hand to carry into 2026.

Where the money came from

Current revenue — the money that funds the running of the municipality — was €58 217 063, an execution of 67.53% of its budget line. Its composition is the structural fact of Évora's finances:

The report's own words: an "excessive dependence" on State transfers, which are 47% of current revenue. Across the whole of the accounts, transfers from the State budget covered 50% of total spending in 2025 — the figure was 43% in 2022, dipped in 2023, and has risen each year since.

The four municipal taxes, for scale:

The "other current revenue" line is where the budget-versus-money gap is most extreme: €19 427 778 was budgeted there and €155 573 arrived — the report explains the line as the place where inherited debt had to be accommodated in the budget's arithmetic.

Capital revenue was €7 041 207 — an execution of 33.09% of its budget. Inside it: €5 018 370 of State capital transfers, €1 087 287 from co-financed projects, and €759 313 drawn from the investment loan signed in 2023 and cleared by the Tribunal de Contas in 2024.

Where it went

Current spending was €54 575 386, an execution of 70.64%. Two lines are 56% plus 34% of it:

Personnel executes at 96.55% because salaries are paid whether or not the rest of the budget happens; it is the incompressible core of the accounts. The goods-and-services line is where the large running contracts live — bulk water, sanitation, waste, public lighting — and it is also where the unpaid bills accumulate.

Capital spending was €10 989 664 — an execution of 34.10% — and its composition is the sharpest single fact in the accounts: of €24 159 745 budgeted for investment proper, the municipality managed to pay €5 104 307 — an execution of 21.13%. The report blames delays in PRR-expected projects and public tenders that attracted no bidders. Meanwhile €4 308 783 went out in loan repayments, at 93.64% of that budget line — the debt was serviced almost exactly as planned while investment ran at a fifth of its plan. Loan repayment is the one line of capital spending that cannot slip (inference; the report prints both rates without comparing them).

At year end, €25.7 million of commitments carried into 2026, of which €14.6 million were already invoiced and awaiting payment.

What the plan bought

The Grandes Opções do Plano — the plan layer of the accounts, investment plus the flagged activities — paid out €27 369 083 in 2025: €11 050 691 of investment (PPI) and €16 318 392 of plan-relevant current activity (AMR).

Inside the social block, housing and collective services — water, sanitation, waste — took €9 034 569, which is 33% of the whole plan. Debt operations took €4 365 266. Education's plan line was €1 735 315; the cultural, recreational and religious services line, €1 782 427. A city whose plan-money goes first to water, waste and debt service is a city paying for its infrastructure and its past before its ambitions (inference).

The municipal finances, 2010 to 2025

Mandate boundaries are marked in the table. Values marked with an asterisk come from a later report's comparative column. An em dash means the figure is not available in any readable document for that year, not that it is zero. Results are printed as losses unless signed positive.

The revenue column is not one concept across the whole period. For 2010 to 2014 it is budgetary revenue received as the cash-flow statement prints it; from 2015 it is the total of the budget-execution table, which in most of those years explicitly includes the previous year's carried balance. The two are close but not identical, and the difference is the balance carried in.

Three of the years in the revenue column are loan years. The 2013 figures carry the support-programme instalments, the 2016 figures the financial-recovery loan, the 2019 figures the substitution loan. In each of those three years the revenue column steps up and the following year gives the step back, which is what a loan looks like in a cash-basis table and not what a good year looks like (inference; the reports state each loan and each total, not the pattern).

The personnel column steps up sharply between 2021 and 2023, and the 2023 report gives the reason and dates it. Competences in education, health and social action were transferred to the municipality, education taking effect in April 2022; the education transfer alone added €3 856 585 of current transfers in 2022 against 2021, and the report says plainly that revenue arriving from transferred competences implies a corresponding increase in spending.

The result column is two series, not one, because of the POCAL to SNC-AP transition, and only one positive year appears in it.

The management reports for 2010 to 2014 all have corrupted text layers — the fonts carry no character map, so a text extraction returns unreadable glyphs. What survives for the early years are the separately published cash-flow and income statements, which is why the first three years of the finance table have three columns filled and five empty.

One number in the table needs its footnote printed beside it. The 2016 result of minus €3 337 288 includes, as a cost of 2016, VAT relating to the years 2009 to 2011 — €1 712 963. The report writes the subtraction of the two and states as the corrected figure a loss of €1 984 259, but the subtraction it prints does not give that figure. Both results are the municipality's own: the table uses the first, the net result for the year, because it is what the accounts record and the same measure as the other years; the corrected one stays as the report writes it, with no arithmetic that explains it.

Two of the years of the 2017 to 2021 mandate are the pandemic years, and the 2020 figures in the finance table all carry the comparative asterisk because the published 2020 dossier has no text. Reading the investment and revenue numbers of 2020 and 2021 as a verdict on the executive would be a category error.

The 2025 accounts straddle the handover: they cover a year in which the executive elected in 2021 governed until 2025-10-31 and the next one from that date. They are printed in the finance table as a single year, because that is how they exist, and they are attributed to neither mandate.

The workforce, counted

The personnel column above is money. This is people. The 2022 and 2023 management reports each print a headcount series, and the 2023 one carries it a year further; the table below is the 2023 report's version, which reprints every earlier year of the 2022 report's table unchanged. The change column is the report's own, and its sign is written here as a glyph beside the figure.

The same reports break the total down by professional group. At the end of 2022: 22 managers, 142 senior technicians, 243 technical assistants, 819 operational assistants, 9 in IT and 94 in other situations. At the end of 2023: 21 managers, 215 senior technicians, 261 technical assistants, 812 operational assistants, 10 in IT and 19 in other situations.

Between 2012 and 2021 the staff went from 1 088 to 1 023 — a decade of flat-to-falling headcount, while the wage bill in the finance table above rose over the same span, from €16 879 562* to €19 100 045. Then one year changes the level: 306 more workers in 2022.

The 2022 report explains that step itself, in the paragraph immediately above its own table. The increase over the previous year is attributed there, in the report's words, mainly to the integration of the non-teaching school staff carried out under the transfer of competences in education — a total of 309 workers, to which, it says, the year's admissions, returns and departures are then added, which is why the net change in the table is not the same figure. So the personnel step in the finance table and the headcount step here are the same event, and it is the municipality's own reports that make the link, on the spending side and on the staffing side alike.

The same pages disagree with themselves once. The 2022 report states that 203 workers left during that year, and then lists the departures by career on the same page; those five career figures add up to 201. The difference of two workers is not explained anywhere in the report and is not reconciled anywhere else in it. The 2023 report's equivalent list adds up to the total it states.

One further difference between the two reports is typographic and nothing more: the 2022 report prints its own 2022 headcount cell without the thousands space it uses on every other row of the same table, and the 2023 report's reprint restores it. The value is identical in both, and no year of the series was restated between them.

The inherited debt and the excess over the ceiling

The executive that came in in 2013 worked out the municipality's global debt as at 2013-10-31 — the reference date its own table uses, two weeks after it took office — at €82 871 523source · Município de Évora. That figure did not stay still. As liabilities predating October 2013 surfaced in later years and were accepted as legitimate, the same executive restated the debt it had inherited three times:

The pieces that made up the restatement were recorded year by year:

The largest single item in that sequence is the 2017 one, and almost all of it — €3 281 097 — is default interest owed to the regional water company in court proceedings. A further €1 680 443 of the same kind, owed to the national housing institute for fifty-four dwellings bought in 2004, sits in the municipal housing company and appears only in the consolidated accounts.

At the same time, the reports measured the excess over the legal debt ceiling. The report's own series for the excess amount runs like this, and a negative value in it is borrowing capacity, not excess:

The one comparison the accounts make against the law is the ceiling. At the end of 2015 the municipality was in breach by €26 117 439. In its 2018 report the executive states its own reduction of the global debt, measured from October 2013 to the end of 2018, as €27 278 505, or 29.3%.

The two end-2015 values come from different reports, and neither explains the other:

The second is what the municipality wrote that year; the first is what it wrote six years later, in the series the 2021 report reprints. Which of the two is the final measure is left unknown: the reports do not say that the 2015 value was restated.

The debt, in three layers

Suppliers: the layer that is growing

Debt to suppliers ended 2025 at €19 821 418 — up €3 674 532 on the year, 22.76%. The layer to watch is inside it: ordinary current supplier debt went from €6 478 008 to €11 025 289 in one year — a rise of 70.20%. The report attributes it, in its own words, to the financial difficulties the municipality has felt especially since 2023. A quarter of that current debt is the monthly water invoice to Águas do Vale do Tejo alone. Beside it sit €5 642 725 of old water debt, restructured into two long-dated repayment plans whose creditor is now the European Investment Bank, and €3 153 404 owed to investment suppliers.

Two hard numbers measure the strain. The average time Évora takes to pay a supplier reached 137source · Município de Évora days — up 33 days in a year:

And for the second consecutive year the accounts close with formal arrears — pagamentos em atraso — of €4 976 172source · Município de Évora.

The same year, 2022, has two average payment times in the municipality's documents:

Both are the municipality's own and of the same regulator's indicator. No document read explains the difference, and both records stand.

Banks: the layer that is legacy

Medium and long-term bank debt ended the year at €29 418 657, down €3 549 470 on the year, across seven loans and three banks. Its composition is its history: 49% refinances debt from the PAEL — the state's municipal financial-support programme — and 42% is the 2016 financial-recovery (saneamento financeiro) loan. Together the rescue-era loans are 91% of the bank debt; 6% funds new investment. Servicing all of it cost €5 365 896 in 2025 — €4 308 783 of principal and €1 057 113 of interest.

Servicing the medium and long-term loans cost €4 877 620 in 2021 alone.

What "debt" means in each year

These are the source's own designations, in the source's own words.

And where the same year has more than one figure, all of them are printed here. For 2014, three:

For 2015 the same report prints €77 198 306 on the finance-law concept and €74 882 512 as the debt apurada — a difference of the participated entities' share. For 2020 the report prints the total as €60 481 588* and the municipality's own component in two places that do not match: €60 282 480,32 in one table and €60 282 480,38 in another, six cents apart. The 2022 payment time has the same problem, and it is in the table of the supplier layer.

The total, against the legal ceiling

The legal measure — total debt of budgetary operations under Lei n.º 73/2013 — ended 2025 at €54 379 035source · Município de Évora: €54 261 280 the municipality's own, €117 754 its share of associated entities. The law caps that total at one and a half times the average net current revenue of the previous three years — for Évora, a ceiling of €82 571 687source · Município de Évora on an average of €55 047 791 — so 2025 closes in compliance, with €28 192 653source · Município de Évora of headroom.

Compliance today is the end of a much longer story, and the report's own four-year window cannot show it. The regulator's series can.

The regulator's series

DGAL publishes the same art. 52.º debt total, per municipality, from its own collection. Beside each figure: the debt index — the debt as a percentage of the three-year revenue average that defines the legal limit, where the ceiling is 150source · CICF/IPCA — Anuário Financeiro dos Municípios Portugueses%.

Évora spent the middle of the last decade far above the legal ceiling — the index opens at 242.6source · calculated% — and crossed back under it only in 2020. The index falls in every year of the table, even in 2020 when the euro amount itself ticked up — revenue grew faster. Ten years of paying down the rescue debt is the context for every number: for why investment executes at 21.13%, for why the plan's money goes to debt operations, and for why a €28 192 653source · Município de Évora margin is a genuine achievement rather than an accounting nicety (inference).

Two more things the regulator's file supports:

• Against the municipality's own 2024 figure, DGAL's 2024 figure differs by €926source · calculated — on a debt of fifty-four million, the two tellings agree to within a thousand euros. DGAL's file also carries its own 2024 ceiling for Évora, €77 764 656source · Direção-Geral das Autarquias Locais (DGAL), on the same legal formula.
• Across all 308 municipalities in the 2024 file, Évora's debt index sits at position 21 counted from the most indebted, and Évora is one of only 23 municipalities whose debt still exceeds their revenue average at all.

Two tellings of one legal concept do not always agree. The left column below is the figure each year's own report prints; the middle column is the regulator's; the right column is the arithmetic between them.

The two land within a thousand euros of each other in 2024 and within a few hundred thousand in the years to 2019, with 2018 the exception in the other direction. From 2020 to 2023 they stand four to five million euros apart.

No document read explains the gap from 2020 to 2023: neither the reports nor the regulator's file say where the four to five million euros that separate the two series in those years come from. It is left unknown, and that is why this study always says which series it means when it says the debt rises or falls.

The national yardstick makes the same point from the other direction: the Anuário Financeiro's presentation — academic, not government, and for accounts year 2023 — puts the national municipal debt index at 39.8%, and counts 12 municipalities over the legal limit in 2023, a list on which Évora does not appear. Évora is legal, and it is also one of the most indebted municipalities in Portugal relative to its revenue. Both are true.

The direction of the debt, read three ways

Whether Évora's debt rises or falls depends on which debt is read. The three readings are true at the same time:

The asterisk is the usual one: the 2024 value comes from the comparative column of the 2025 report. What the regulator's file will say for 2025, which does not exist yet, is left unknown, and so is why the two series diverge from 2020 to 2023.

What the auditor signed — and what could not be signed

The Certificação Legal das Contas for 2025, signed 2026-04-17 by Marques, Cruz & Associados, SROC, is a clean opinion: the financial statements present the municipality's position truly and appropriately, and the budgetary statements comply with public-accounting norms. It carries emphases — matters flagged without qualifying the opinion: a bank reconciliation clean-up begun in 2025 and due to finish in 2026; the de-recognition of the low-voltage electricity-grid concession assets under a 2025 accounting instruction; some 2.8 million euros of creditor balances that are in substance non-current; and the existence of the arrears.

Under "other matters" sits the sentence with the longest shadow: the proposal for the 2024 accounts was rejected in the Câmara meeting of 2025-05-28 — 2source · Marques, Cruz & Associados votes in favour, 5source · Marques, Cruz & Associados against — and the auditor therefore issued a Declaration of Impossibility of Legal Certification for 2024. A year of this municipality's accounts exists without an external signature. The 2025 opinion being clean means the books recovered their external witness; it does not certify 2024 retroactively.

The documents record the vote and do not say why each member voted as they did. There are two readings of it, and neither is a fact: the vote took place about five months before the October 2025 local elections; and the 2source · Marques, Cruz & Associados votes in favour match the seats of the president's list in the council elected in 2021, which the study Who governed the Câmara de Évora, 2009 to 2025 counts. No 2024 accounts document was ever published, and every 2024 figure in this study is a comparative column of the 2025 report.

The books, briefly

Total assets are €212 967 096; total liabilities €63 735 757; net worth €149 231 339. The year's accrual result is a loss of €2 443 292, against a loss of €4 591 039 the year before — nearly halved. Before depreciation and financing the year is positive by €6 248 696. Total accrual income was €68 276 720 against €70 720 012 of expense. The municipal balance sheet is solvent many times over on paper; the pressure in these accounts has never been about net worth, it is about cash and time (inference).

The budget-balance rule of the finance law — current revenue must cover current spending plus average loan repayment — is met, with €6 151 351 to spare, as it has been in each year of the report's four-year window.

Culture, in the two places it can be counted

The accounts carry a cultural-spending series for the readable years, and its holes are the familiar ones: the 2012 to 2014 reports are the illegible ones, so the series cannot start earlier than 2015; 2020's dossier is scans; 2024 has no dossier at all.

The reports of 2021, of 2022 and of 2023 carry this line on the page after the summary by group of functions, in the table they title «Execução das Opções do Plano».

The other place culture can be counted is the statistics institute's survey of what municipalities spend on cultural and creative activities. That is a different concept, collected by a different body on a different definition, and the two tables must not be read as one series. It runs from 2013.

Municipal culture spending before 2013 exists in the statistics institute's tables only under an older and non-comparable concept.

What the 2026 plan says

The mandate installed in 2025 cannot be assessed from accounts yet. Its first budget, though, exists and is public: the Grandes Opções do Plano e Orçamento for 2026, published by the municipality. Nothing in it has been executed, and the accounts that will test it are the 2026 ones.

Its annexes — the multi-year investment plan and the activities plan, where the project lines live — are a scanned layer in which digits and designations are frequently unreadable. Every figure below that came out of that layer is marked †. Lines that could not be recovered are absent rather than guessed.

The size of it. The plan sets revenue and spending at €110 840 577 for 2026, an increase of €6 840 577 on the 2025 estimate, which the document itself prints as 6.58%. Staff costs are €33 344 550 of that total. Transfers to the twelve freguesias are €1 531 067, or 19.01% of every transfer the municipality plans to make. And the property-tax rate is set at 0.37% in the plan, with a 30% reduction for the rural freguesias.

The four axes. The plan organises its options into four strategic axes and prints an envelope for each. The designations are the plan's own.

The Capital of Culture year, declared twice. The plan states that €7 470 000 of capital-goods acquisition is allocated to the investments of the European Capital of Culture initiative. Its own investment annex says something else. The objective that carries the initiative inscribes €14 798 219† for 2026 — of which €7 648 219† has its financing defined and €7 150 000† does not. Take out of the defined part the two lines of that objective which are not acquisition of capital goods — an association subscription and a token amount for a megalithic monument — and €7 647 119† remains, which is €177 119† above the figure the report declares. The plan does not explain the difference.

The value the 2026 budget gives Évora 2027 is written three ways, in two of the municipality's documents:

Whether the three measure the same scope is left unknown. The plan does not explain the difference between its text and its annex, and the budget maps, where the project's lines appear, are a scan whose values cannot be transcribed: the study Évora 2027, European Capital of Culture looked for them and did not read them.

Where the money is. These are the largest 2026 allocations from the plan's annexes. The Capital of Culture project lines belong to the paragraph above, and merged into this list the Rossio de São Brás would sit at the top of it.

The first row of that table is not investment at all. It is debt service — the amortisation of the bank loans — inscribed inside the investment plan, and it is the largest line in the table.

The plan disagrees with itself in three places.

• Transfers to be granted. The running text gives €8 053 390, and the seven lines of the table add to exactly that. The table's own total row prints €8 653 390†.
• Direct taxes. The budget table and the summary table both give €15 759 100†; the running text on the same page gives €15 759 200†.
• Axis I. The text gives €5 945 901, which is what the axis's two intervention lines in the table add to; the total row of that same table prints €5 946 901 for the axis.

Budgeted, and financed: not the same thing. The investment annex separates, line by line, the part of 2026 whose financing is defined from the part whose financing is not. Three lines carry most of the meaning.

• The requalification of the Rossio de São Brás is the largest single 2026 allocation recovered from the plan: €9 500 000† for the year, of which €2 350 000† has its financing defined. The rest of it is the whole of the Capital of Culture objective's undefined financing for the year — the same figure, concentrated in one line (inference; the plan prints both amounts, not the identity between them).
• The access road to the new central Alentejo hospital returns at €4 008 561†. The last published accounts are the 2025 ones, and in them the technical-cooperation line that carries the protocol behind that road stands at €5 013 000 with nothing received against it in the year. For 2024 there is no accounts document at all in which to read an earlier year.
• The Plano Local de Habitação inscribes €1 830 250† for 2026, of which €256 407† has its financing defined, against a multi-year commitment of €34 515 587† on the same line.

Budgeting money that outside bodies have not yet committed, and then not receiving it, is the mechanism the 2025 accounts, above, name for the falling execution rates of recent years. The 2026 plan inscribes it again (inference; the plan states each line and each financing split, and states no pattern).

What comes next

• The 2026 execution rate, when the accounts appear around spring 2027 — does the falling series break?
• Whether the "Évora 2027" money budgeted for 2026 — €3 984 060 — actually lands, after 2025's zero.
• The supplier line and the payment queue: the first sign of genuine easing would be those two turning before anything else does.
• DGAL's next file: the 2024 index stands at 105.5source · calculated%, and every year of the series stands above the revenue average — the index falling through that line would be the true end of the rescue era (inference).

Whether the Capital of Culture year shows up in the culture tables above or in other entities' books. The execution rates of the Rossio de São Brás and of the hospital access road when the 2026 accounts appear, against the allocations the plan section prints for both. How the assembleia municipal votes on those same 2026 accounts, with the seat split that the study Who governed the Câmara de Évora, 2009 to 2025 counts.

Sources and gaps

• Prestação de Contas 2025 and Certificação Legal das Contas 2025, Câmara Municipal de Évora — the accounts and the auditor's opinion.
• Grandes Opções do Plano e Orçamento 2026, Câmara Municipal de Évora — the budget in force.
• Evolução do endividamento total por município, DGAL, eleven annual files, accounts years 2014–2024 — the regulator's independent debt series. The pre-2014 files use a different legal debt concept.
• Anuário Financeiro dos Municípios Portugueses 2024 — conclusions presentation only, hosted by OCC; an academic source, labelled as such wherever it appears. The full study is not openly published.

• The reports for 2010 to 2014 and the whole 2020 dossier have no usable text layer.
• Personnel tables of the 2022 and 2023 management reports — the headcount series, the breakdown by professional group and the admissions and departures of those two years.
• Grandes Opções do Plano e Orçamento 2026 — the plan and budget the municipality published for 2026. Its report body extracts cleanly; its investment annexes are a degraded scan, and every figure recovered from them is daggered here.

Gaps. The 2010 to 2014 reports and the 2020 dossier are unreadable, so five indicators are missing for 2010 and 2011 and several are missing or comparative for 2012 and 2013, for 2014 and for 2020. There is no 2024 accounts document at all. Municipal cultural spending does not exist in the statistics institute's current concept before 2013. The headcount series starts in 2012, because that is where the reports' own table starts. Most lines of the 2026 plan's investment annexes could not be recovered from the scan at all, and the ones that were are marked.