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DOCUMENTARY RECORD · OPEN REVIEW · RIGHT OF CORRECTION

Audiencia de Cuentas de Canarias: what was submitted, what the Plenary decided and what remains to be clarified.

This page organises the documentary trace of communications concerning Sun Park/MYND Yaiza. It does not replace the official files, allege an irregularity or ask the Audiencia to determine individual tax, insolvency, civil or criminal questions outside its remit. Its purpose is to support a precise, correctable and useful reading of public financial-control issues.

One-minute readingFinite questionsRight of reply

IN ONE MINUTE

A decision not to initiate an audit, not a merits determination of the underlying facts.

Documented. The Plenary considered three submissions and their attachments, described the request as concerning public expenditure, tax incentives and public economic instruments linked to Sun Park/MYND Yaiza, and unanimously decided not to initiate an audit.
Essential limit. The communication does not decide whether public funds or instruments were used correctly or incorrectly. Nor does it determine civil title, insolvency validity, individual tax status or criminal responsibility.
Follow-up internally entered. On 19 August 2026 a separate access, clarification, competence-delimitation and limited-reconsideration submission was filed through RedSARA under REGAGE26e00074022302. The Audiencia entered it on 20 August at 08:30 under entry 1619/2026. This proves internal entry only; it does not establish admission, reopening of an audit, a successful reconsideration or a merits decision.

TRACEABILITY

Four submissions, three known internal entries and one Plenary decision.

DateReferenceSubjectDocumented state
19 Feb 2026, 23:27 Canary time
20 Feb in the institutional decision		REGAGE26e00017974892Public-funds and RIC control — Sun Park/MYND Yaiza.Received and later listed among the three submissions considered by the Plenary.
9 Mar 2026, 17:51 Canary time
Audiencia entry: 11 Mar		REGAGE26e00025036063
Entry 691/2026		Expansion of public-funds audit alert.Received through SIR; addressed to the Autonomous Community Area and the President.
25 May 2026, 23:25 Canary time
Audiencia entry: 26 May		REGAGE26e00049989041
Entry 1166/2026		Continuation of 691/2026: Sun Park/HNT, subsidy, RIC and control.Received through SIR; the reference expressly connects it to the earlier entry.
26 Jun 2026File 60/2026Autonomous Community Area report and Plenary deliberation.Unanimous decision not to initiate an audit.
9 Jul 2026Plenary minutesApproval of the minutes containing the decision.Date expressly recorded in the certificate.
19 Aug 2026File 145/2026
Outgoing 954/2026		Certificate and formal presidential transmission.Email and two official documents received; acknowledgment with date of receipt requested.
19 Aug 2026, 20:48
Audiencia entry: 20 Aug, 08:30		REGAGE26e00074022302
Entry 1619/2026		Access, copy, procedural clarification, competence delimitation and limited reconsideration concerning files 60/2026 and 145/2026.RedSARA presentation and internal SIR entry established. Treatment of the submission and any substantive response or decision remain pending.

One-hour differences and midnight crossovers are preserved as separate presentation and institutional-entry fields. They are not presented as contradictions.

READING THE DECISION

What the 19 August communication establishes—and what it does not.

Establishes

Institutional treatment

  • The Plenary considered the three submissions and their attachments.
  • An Autonomous Community Area report existed.
  • The request was described in terms of public expenditure, tax incentives and public economic instruments.
  • The Plenary unanimously decided not to initiate an audit.
  • The reasons referred to initiative and programming, the view that most matters belonged to other administrations, and judicial proceedings.
Does not establish

No merits determination

  • It does not determine whether the communicated facts are true or false.
  • It does not confirm or exclude overlap of financing, eligible expenditure or compliance with conditions.
  • It does not determine RIC correctness or any person’s tax position.
  • It does not decide civil title, insolvency validity or criminal responsibility.
  • It does not yet disclose what was checked or which minority of facts remained within the Audiencia’s remit.

COMPETENCE PARTITION

Separate control of public resources from disputes assigned to other bodies.

Questions requiring precise public-audit delimitation

  • Subsidies, credits, guarantees and other aid granted by Canary public-sector bodies.
  • Recognition of economic obligations, payments and the investment or application of public funds.
  • Accounting, monitoring, control and traceability of public instruments linked to the project.
  • Economic-financial acts of regional, Cabildo or municipal entities within the Audiencia’s legal perimeter.
  • What was referred elsewhere and what record proves receipt.

Questions this page does not ask the Audiencia to decide

  • Criminal or disciplinary responsibility.
  • Validity or nullity of judicial or insolvency acts.
  • Civil title and private contractual disputes.
  • Individual tax assessment or entitlement to a tax benefit.
  • Professional liability of lawyers, auditors, administrators or advisers.

Official legal context: the Audiencia’s law assigns external economic-financial audit functions and expressly refers to subsidies, credits, guarantees and other public aid. The institution itself must delimit the facts in each case.

FINITE QUESTIONS

Records and clarifications capable of completing the public account.

Files

Complete indexes of files 60/2026 and 145/2026 and an explanation of their relationship.

Area report

Full copy, or partial and segregable access, to the Autonomous Community Area report cited in item 9.

Material examined

Inventory of submissions, annexes and documents actually made available to and examined by the Area and the Plenary.

Checks

Identification of checks performed, their dates and the responsible body or unit.

Competence

Separation of facts considered inside competence, outside competence and affected by judicial proceedings.

“Most” facts

Identification of the remaining facts not covered by the phrase “most of the facts”.

Judicialisation

The specific proceedings considered and the connection between each proceeding and the public-audit check treated as unnecessary or unavailable.

Referrals

Recipient bodies for any transfer, with date, reference and evidence of receipt.

Access and review

Access route to the files and clarification of any available reconsideration, review or challenge route.

CONNECTED READING

Documentary modules that isolate each question.

Decree 224/2022 and Series F/GRIC · regional incentive · FEDERIntervención General and referralsPublic-authority interfaceGeneral institutional register
Reading rule. The coexistence of several instruments does not prove an irregularity; their legal separation does not by itself prove the absence of overlap. The answer must come from files, sources and uses, invoices, payments, employment and controls.

CORRECTION AND REPLY

The Audiencia can correct, complete or contextualise this record.

Por Derecho will publish with equivalent prominence any verifiable correction concerning dates, references, competence, material examined, checks, referrals or procedural status. Silence will not be treated as acceptance of any allegation.

Custody and privacy. The 19 August email and official documents, together with the 20 August entry receipt for 1619/2026, are preserved in their original form. The receipt contains personal contact data and a document-verification credential and is therefore not published without redaction. Entry proves internal registration only; it is not described as admission, a reopened audit, a successful reconsideration or a merits decision.
Submit a correction or documentOfficial Audiencia websitePublic-information accessLaw 4/1989

First published: 19 August 2026. Procedural update: 20 August 2026, internal entry 1619/2026 linked to REGAGE26e00074022302. Documentary status is updated only through official or otherwise verifiable records.