The General Technical Administrative and Legal (DGTAL) must have the date of each of the civil associations that collaborates with public bodies in the area of culture file. However, the Auditor General of the City of Buenos Aires (AGCBA) found that, among the surveyed documentation did not include the update balances over 93% of institutions.

In 2003, through Resolution 1969-SC / 03, which regulates some articles of the Ordinance No. 35,514 (1,9,21 and 22), it was created in the area of the Ministry of Culture a register of "Cooperating Associations and civil non-profit" by the DGTAL. There entities "are intended to collaborate" with museums, theaters and other institutions such as the Recoleta Cultural Center and the Historical Institute enroll.

Although the address in question must keep up to date "all documents relating to each association" in its report adopted in May 2011, the AGCBA stated that of the 16 entities that was sampled in the "-of 93.33% cases- has not been updated to 2009, balance sheets, or annual reports."

The auditors interviewed entities and found that "partnerships adequately meet the requirements of due accounting and operational management seat, leaving evidence of the failure to update the files of the record" by the audited body.

In addition, from this analysis that was done on 2009, the audit found that the Friends of the Metropolitan School of Dramatic Art "is not registered despite having done its work normally assistance in 2009." It was also found that the Association of Friends of the Museum Casa Carlos Gardel and the Association of Friends of the Museum of Sculptures Luis Perlotti are in talks to obtain official recognition, "although the Directorate General -audited- does not have a file started each of them".

Regarding requests for goods and services made by government agencies cooperating associations, the audit noted that they are not always made in a formal way. In fact, "56% of cases does not have a minimum application circuit in a note detailing the required elements, set billings documenting the expenses incurred and subsequent reception in conformity".

Such a situation, "deprives the entities cooperating in a process that includes registration of the minimum supporting documentation to validate the execution of their resources," said the agency, adding that this kind of thing "hinders the work of internal and external control ".