By the time the Salta watchdog completed its task in the Municipality of Cafayate $59,203.47 pesos were missing from the bank account, there were some differences between payments and receipts, they also hadn’t designated an accountant and the financial transaction records were "confusing ".

These shortcomings in the accounting department were some of the flaws that the Agency recorded in their report approved last year, over the period 2010 and the first quarter of 2011. During the audit it was possible to find "payment orders in which they had not attached all receipts" and cites as an example the operation No. 5,658 that "was issued for $ 22,492.13 and attached supporting documentation for only $ 12,578.16."

Various fixed terms were created with money from the city that was deposited in a bank account. The auditors identified debits for time deposits of $ 2,850,000 as verified accreditations by $ 2,747,000 and $ 43,796.53, the latter amount in interest. From the recorded values, "there is a difference of $ 59,203.47 that had not yet been deposited into the bank account at the end of the audit."

Furthermore, it was observed that the record of operations in the 'bank book' is "confusing because they cannot be clearly identified (or is not as described) the concept and / or beneficiary of the different movements, the day or the date of occurrence or number of the original check of the operation."

Structure

In the report, approved in November 2011, it is detailed that "they failed to appoint an accountant for the District and proposal of three candidates for the appointment of Municipal Court of Auditors".

In addition, the audit indicates that "the Municipal Gazette was not created so the publication of Government Acts would reach everyone, as is stated in Article 24 of the City Charter."

According to the report, "the ordinances that approve the State Budget for 2010 and 2011 don’t have numbers or approval dates signed by the Deliberative Council." The publications were not arranged by the Municipal Executive, nor did they order the use of authorizations to use the resources for its financing."

Furthermore, "a file to ensure the collection and custody of the original texts of the ordinances, decrees, resolutions, and public documents are not structured." Similarly, we did not find any organized recording of financial and equity transactions.

The Auditors of Salta noted that "a scheme, rule, or regulation on the use of vehicles, machinery or tools of municipal property is not implemented." On this last point, the report explains that "they are made for each unit keeping tabs to record the mechanical condition maintenance" among other issues.

Regarding the human resources sector of the municipality, the watchdog said that "there are definite issues to professional competition –as well as- the selection, training, evaluation, and promotion to fill each position."

As if the list explained above wasn’t enough, the auditors found that "the allocation of roles and functions to organizational units is wrongly completed” and cites as an example "sports welfare" an area under the aegis of the Department of Tourism and Culture . In turn, the tasks of the different areas "perform without a framework of authority and responsibility in which the activities are planned, carried out, and controlled."

Construction 

For everything related to "the feasibility of building", meaning a possibility of its construction, a technical documentation by a qualified professional is required. However, the Salta Audit found that this function is carried out by the Secretary of Public Works and Services, "who does not meet that requirement."