A report of the Buenos Aires audit revealed that although the Directorate General for Children and Adolescents (DGNyA) is an area oriented to the attention of young people staying in residences product of the violation of their rights, "had no specialized staff in safety, hygiene and operating building complex adequately supervise different homes.”

The Directorate’s function is to "design, implement and monitor circuits and programs for prevention, care and restoration of violated rights of children and adolescents in the City of Buenos Aires". Initially, the body was under the National orbit until in 2007 there was "the transfer of responsibilities and resources" to the City.

While AGCBA stressed to warn about "the complexity of the approach to youth care housed in homes", it detected several "failures of coordination between agencies involved in solving the problem in question."

During the field work, which took place between February and August 2009, the auditors found that the DGNyA "had a total of 88 agreements with various NGOs". However, for its report, which took nearly two years to be approved, the inspection agency evaluated 82 agreements.

On sanctions, the AGCBA found that "there was no documentation proving actions or measures taken in 95% of situations with irregularities." Moreover, the report was expressed that in fact "there was no regulation to express clearly which area corresponds to value and apply the different penalties depending on the seriousness of the offense" committed by the homes.

Moreover, it noted that "the area of Supervision and Monitoring lacked a nutritionist, an architect and a psychiatrist-necessary- to evaluate comprehensive care, security conditions, infrastructure and household equipment".

The Buenos Aires Audit "could not verify" whether the medical centers of the Directorate-General for Children and Adolescents meet the nutritional requirements "for lack of documentation that accredit". It also failed to access the complete files of companies providing food.

As for the staff working in homes, the AGCBA stressed that "94% were hired," causing "damage and a risk to public administration, transience, instability and lack of administrative responsibility of the staff". To this is added that "there was no computerized database or date people who provided services" to management.

Nor was there "an ordering and receipt of the documentation of the transfer process of the National Household of the City" as complete unified records and NGO’s; children and adolescents transferred housed and in standby; among other issues.

Conclusions

The audit team noted that because the work of the DGNyA has to do with children and adolescents who are in a situation of violation of their rights, "the continuing work in the emergency requires them to prioritize the immediate attention of the young people involved, often to the detriment of compliance with the formal and administrative aspects which are significant for the implementation of internal control."

This was one of the biggest obstacles that the inspection agency had to cross "for monitoring treated cases and for obtaining information to assess the effectiveness and efficiency of program management."