Overview
- The review was written by Universidad Autónoma de Madrid academics Félix Alberto Vega Borrego and César Martínez Sánchez, both with prior political or government roles.
- Auditors describe the 2017–2024 cash system as coherent and bank-sourced, with roughly 1% atypical income, and note €940,388 moved into the cash box in the period.
- The report highlights expenses during José Luis Ábalos’s tenure as Organization chief that it calls striking or plainly improper, including a 2019 Christmas Day meal, charges at the La Chalana seafood restaurant, and a 2020 Paris trip for Ábalos and Koldo García.
- Emails cited by La Razón indicate the party organized transport for the Paris visit and covered costs, while receipts in several cases lacked clear payee details.
- Judge Ismael Moreno is maintaining a sealed probe at the Audiencia Nacional into PSOE cash payments based on Guardia Civil findings, with investigators reviewing party-provided records and examining suspected laundering, and the party’s audit has not changed that pathway.