A report by the Auditor General of the City of Buenos Aires (AGCBA, for its acronym in Spanish) states that the San Martin Cultural Center has no annual planning of the activities carried out in their facility. 

The activities to which the Watchdog refers are the works, conferences, courses and exhibitions organized by the San Martin, both on their own and with third parties. In that sense, this year, a report was approved that notes that "there is no evidence of an overall planning area, or the execution of the annual program prior to the start of each year."

Apart from this, the actions the Cultural Center did develop during the audit period (2007) had several shortcomings that were observed by the AGCBA.

For example, five of the eleven congresses held had "no agreement for the use of the area:” and in the total of the cases examined, the number of participants in the events was not included.

As for the samples of plastic arts, the audit found that there was no proof of the existence of agreements between the Department of Visual Arts and the artists to make use of the rooms. Moreover, there isn’t evidence that the San Martin contracted some form of insurance for the works.

Moreover, for the AGCBA it was not possible to determine how many courses were held in 2007, because while the annual statistics give 364 activities, the Department of Courses and Workshops itself reported 279. This area also didn’t keep the handwritten sheets of assistance and no records of delivery of certificates, so it is not known how many students registered for classes.

The Watchdog acknowledged that its work was limited by the renovations that are being carried out at the San Martin since 2006. This also restricted the analysis of core audiovisual complex, because at the time of the audit, all the material was moving to another space.

However, the AGCBA was able to confirm that the area "does not have everything it needs for the reproduction of certain audiovisual displays." It also failed to establish what is at the core assets, "because this is in the process of digitizing and cataloging the material." And, as with samples of plastic arts, there is no record that the Department of San Martin has contracted insurance that protect audiovisual pieces.

The Audit of the City of Buenos Aires also analyzed the seven administrative cooperation agreements that were concluded in 2007. Through these agreements, the private sector can provide goods or services for the execution of works, in this case, in the San Martin Cultural Center. "In all actions audited, there is no statute of the company borrowing the center’s rooms, nor do they have the documentation or signatures attached,” says the report; they didn’t even have a photocopy of an ID. Finally, the AGCBA revealed that in four contracts, the date adopted "is after the completion of the corresponding event."