The Department of Infrastructure, Maintenance and Equipment of the Ministry of Education of Buenos Aires increased its expenses from $ 223,510 to $ 3,362,648 between 2003 and 2006. A report from the General Audit Office of the City of Buenos Aires (AGCBA, for its acronym in Spanish) indicates that the increase, of almost 1,520%, is related to the use of decree 1,370 / 01, which enables disbursements of essential necessity without the obligation to call a tender. Although the standard provides for exceptional application, with a justification of its urgency included, for the control body the use of this modality constituted a "usual method of payment."

In 2006, the Ministry of Education executed 12% of its total budget (excluding personnel and transfers), through decree 1,370 / 01, that is, approximately $ 33,667,978 outside the contracting regime, "in violation of what was prescribed in the legislation in force at the time of the audit, "added the AGCBA report. The temporary reference has to do with the fact that on September 14, 2007, during the period of the review, the standard was replaced by Decree 1,289 which, although it repealed the stipulated in 1.370 / 01, also authorized to approve expenses "the regulations in matters of contracting of the State."

However, the inspection body detected expenditures from decree 1,370 / 01 which, instead of being exceptional, were "essential for the fulfillment of the primary responsibilities" of the Ministry. For example, the Department of Cooperators and School Canteens executed $ 10,100,609 with this modality. "Urgency is not proven in 50 cases representing 56% of the actions corresponding to expenses paid under the decree," notes the report and adds that this "usual mechanism" replaced the general rule of selection of the contractor, with Which eluded the process of signing contracts and the establishment of rights and obligations of the parties.

Likewise, the AGCBA added that the "dispersion" presented by the budgetary allocations of the educational portfolio "favors the non-compliance with the powers established in Decree 1,370 / 01 and makes it difficult to control it." The report points to cases that “represent a figure comparable to the unfolding” that violate the levels of authorization provided for in the regulations. For example, between November and December of 2006 the Ministry acquired graphic arts services in four partial purchases for $ 127,106, all with the same supplier. On December 18, repairs and equipment maintenance for a supplier for $ 80,104.70 were approved in two consecutive numbering provisions. That day, the same happened with three correlative provisions, from 3771 to 3773, for a total of $ 79,393.20 in photocopying service.

In addition, more than one budget program shows "significant amounts" charged to the same suppliers. Under transportation services, "at least three suppliers are listed in 10 or 11 programs per figure that exceeds, on average, $ 415,000." In this concept, the total money spent through the mechanism of exception amounts to $ 5,423,864.50. And in the graphic arts, "this situation is verified with four suppliers that, individually, participate with average amounts of $ 207 thousand in three, four and up to five programs," completes the Audit.