At the National University of Misiones (UNAM, for its acronym in Spanish), they used subsidies that were destined for research, even though the projects were not carried out.

The data is contained in a report from the General Office of the Nation (SIGEN, for its acronym in Spanish) which also detected the existence of projects that exceeded the funds available, unpaid subsidies and investigations that "should have been completed and have not been executed" or record a partial advance.

According to the Watchdog, the house of high studies also presents shortcomings in its system of purchases and contracting. It is that, beyond the "repeated splits" of operations, SIGEN highlights "breaches in direct purchase records," in which the buyer's exclusivity is not credited, and there is a lack of technical reports, a list of invited suppliers, and comparative tables of suppliers and causes that justify the rejection of the lowest value offers.

On the other hand, UNAM has its own publishing house with a single point of sale of the study materials. In this dependence there is only a checkbook of invoices and receipts and, for the Watchdog, this generates "inconveniences", especially "when a salesman moves to the interior (of the Country) taking the said checkbook, and leaving the publisher prevented from invoicing."

As for the management of the University's own resources, the report points to a "lack of funds for $ 12,919.88" in the College of Humanities and Social Sciences, where direct contracting was also discovered with an "incorrect legal framework" in the projects of national public works. Likewise, SIGEN observed "expenses incurred by small companies that could have been foreseen and executed through the legal mechanisms of purchases and contracting," and advances of staff benefits - and to interns - that were not contemplated in the current regulations. There were also "scholarships pending surrender, subscribed (through) a current account that is not included in the list of accounts" of the UNAM.

The SIGEN analyzed files related to the purchase of buses, PC monitors, air conditioning equipment and auto repair services of the UNAM, and found that they lacked "copies of the sheets" on which the quotes of the bidders were presented and the list of invited guests.

For the maintenance of its headquarters, the house of high studies created a "special fund for several spare parts" that "does not correspond with any of the legal mechanisms of contracting existing in the scope of the University", says the SIGEN.

The report, approved last year on management data 2007, argues that the General Directorate of Legal Affairs of the UNAM "does not have an adequate structure or sufficient resources," and also registers an "ineffective defense of interests of the public purse."
Regarding the preparation of the budget of the missionary university, the SIGEN affirmed that "products and targets are not defined or quantified" and that there are "errors in recording expenses according to the budget classification."

In terms of academic management, the report highlights that cases of students of the Faculty of Engineering "with different files in the same career" were found, or that "they gave exams prior to the date of entry". And, after analyzing the Faculty of Arts, there were "deficiencies in the Examinations: amendments or amendments not saved by the Examining Court, lack of signatures, and addition of students without authorization of the person in charge," stated the SIGEN.