A forensic audit requested by the PSOE from two professors concludes that there is no evidence of illegal financing in the party, as no indications of undeclared or untraceable funds have been found. Some expenses that José Luis Ábalos’ Organisation Secretary attributed to the party have been identified. Inappropriate expenses are recorded, such as a meal for nine people at Christmas 2019 in Valencia, children’s menus, or invoices from a seafood restaurant. The costs are considered high if they exceed 60 euros per person and constitute between 4% and 25% of the 126,858 euros that Ábalos’ department presented during his time as Organisation Secretary. The report that the PSOE presented in July to dismiss potential irregularities in their finances includes this information. This study examines cash payments made by the PSOE from 2017 to 2024, as well as the cash resources of the party’s treasury. This document has been created by Félix Alberto Vega Borruego and César Martínez Sánchez, both from the Autonomous University of Madrid. Records of the PSOE’s cash, expense settlements, and receipts from the Organisation Secretary have been used, information that this party has also provided to the National Court. There, Judge Ismael Moreno is reviewing, in a confidential procedure, the cash payments made by the PSOE, due to suspicion that Ábalos or his former advisor Koldo García may have used the PSOE to launder money of illegal origin. Between 2017 and 2024, the PSOE contributed a total of 940,388 euros to the party’s coffers. Of this amount, 126,858 euros were allocated to the Organisation Secretary until 2020. Additionally, 19,637.97 euros were assigned to Ábalos, but only until 2019. Koldo García received 11,291.33 euros between 2017 and 2019. Cerdán received a total of 7,433 euros in cash during 2023 and 2024, and during his management, the Secretary only processed three settlements for amounts of 237.83; 374.2; and 186.55 euros.
