The judge of the so-called 'Osasuna case' has requested technicians from the Government of Navarra to audit the club's accounts during the presidency of Patxi Izco and find out if the three million euros withdrawn in cash were properly accounted for or if they were used for illicit purposes.
In a notification today, the holder of the Court of Instruction number 2 of Pamplona has requested the Department of Economy, Treasury, Industry and Employment of the Government of Navarra to appoint "one or more officials with the necessary training and knowledge" to carry out said audit.
The magistrate states that "extensive knowledge of auditing and accounting" is essential to determine whether the amounts withdrawn in cash from Osasuna's accounts investigated in this separate case "have had a lawful destination and are duly recorded in the club's books or, on the contrary, have been diverted for illicit purposes", such as match-fixing, or "have been appropriated by someone".
The judge, the resolution adds, wants to know if these cash withdrawals have been improperly accounted for or if the books and other documents that should reflect Osasuna's legal and economic situation have been falsified, or if false entries or records have been made, as has apparently happened with the money taken out in 2013 and 2014.
As the Superior Court of Justice of Navarra recalled in a statement, on June 17, the judge decided to open "separate case B" to extend the investigation to the presidency of Patxi Izco, as it was discovered during the inquiries made to date that between 2003 and 2007 a total of 3,090,000 euros were withdrawn in cash, through the withdrawal of bills, from the club's accounts.
Specifically, as stated by the judge in the order, in the years 2003, 2004, and 2005, cash was withdrawn in a total amount of 1,380,000 euros; in 2006 a total of 1,260,000 euros, and in 2007 a total of 450,000 euros.
In the order issued now, the judge wants to determine whether harm has been caused to Club Atlético Osasuna, its members, or the Tax Authority.
The judge requests the Department of Economy, Treasury, Industry, and Employment of the Government of Navarra that, if it does not have the adequate personnel to carry out said audit, it communicate it and inform him of which public, state or regional body could carry it out.
In the event that this expert evidence cannot be carried out by public officials, the investigating judge would appoint private experts.