The Auditor General of the City of Buenos Aires (AGCBA, for its acronym in Spanish) analyzed the "Buenos Aires Making Sports" program and highlighted not only the "inefficient use of public resources" that makes the subsecretary responsible, but also deficiencies in internal control, planning, advertising, compliance with legal regulations, the safeguarding of assests, measuring social impact and operational development activities."

The subsecretary of Sports of the City of Buenos Aires carries out the program (84), which has included projects Buenos Aires Runs, Active Parks, Social Sport and Tournaments. The overall objective of the activities is "to provide quality sports and recreational practices for different social groups beyond age, gender and socioeconomic levels."

Lack of planning was one of the many observations of the Watchdog. Its absence has an "impact on advertising and events held in the purchasing and in the used contracting mechanisms."

In the case of promotion activities, the AGCBA noted that "it is practically non-existent" and stressed that the few media containing information on programs "have erroneous data." Therefore, the audit noted that "it is difficult to achieve the objectives if the population targeted for activities do not get to know them orient". This not only constitutes "a disservice to potential participants but also an inefficient use of public resources."

An example of this situation is that "the information provided on the website does not match the actual times in which the conferences were carried out." In public spaces "it was not able to confirm the existence of banners identifying activities or information on where they would be held."

The lack of planning activities says the City Audit: "Is not done centrally, so that the development of each is at the discretion of the teachers."

Financially, the control authority of the City found "an inconsistency of $ 876,928.80 between what was stated in the Investment Account ($ 3.3 million) and reported by the Secretary ($ 2.4 million)".

"A lack of planning on buying assets, since 85% of purchases of machinery and equipment were made by Direct Purchase" was also detected. This methodology is used exclusively in emergency situations, a situation that AGCBA "did not find in any of these cases."

The control entity cites that there was a record of a Summer Camp that had done all Direct Purchase Activities justifying its urgency to the "the arrival of summer." This shows a "lack of planning."

In addition, the Audit said they had found "alleged irregularities" that led to having the cases "sent to the Attorney General of the City for the corresponding administrative proceedings to demarcate the body of the responsibilities and duties the agency has."

Another of the striking points that the Audit emphasized was that despite that all of the initiatives of program 84 are sports related, "the lack of a health professional in probable medical emergencies of citizens participating in the activities was detected."

For the AGCBA it was not easy to elaborate the report, which was approved in 2012 and evaluated in 2011 by "delays in responses and partiality of the answers to the demand for information." In fact, they noted that "it could not determine whether the management reaches a significant percentage of budgeted goals."