The Court of Auditors found that the Municipality Mendoza General Alvear use regularly and consistently a type of procurement procedure to be applied only exceptionally. However, while it is essential, there is no documentation proving the delivery and receipt of some products and services.

The Watchdog said that "in many cases the municipality did not respect the stages of spending and used fertilizer Lawful mode". This is a process of recognizing expenses upon proof delivery of goods or the provision of a service. This option decreases the recruitment process and therefore uses it in special cases, generally, when the acquisition was not planned.

Based on the observation of the Court of Auditors, the Administration said that "the lack of own resources causes a lack of credibility with suppliers" so, "this style of relationship is taken to return to rely on compliance with payment of the City." The report notes that most local suppliers do not sell to the municipality unless the payment is in cash and presented bids only when funds are of domestic origin.

However, the report approved this year on 2007 data, there are cases that were "unpaid at year end", such as hiring the services of an excavator for $10,812 and $14,280. These amounts were not paid because they did not know who asked for the payment, "they could not verify the quotation request or a previous procurement procedure," although it should be noted that "the amount (of money) should have been called to bidding."

The Court added that directly bought four beds for intensive care by $ 14 billion and although paid for legitimate fertilizer, "there was no need for such a process." In fact, there was not even "proof of receipt or delivery."

Also, it said that "in many cases lack the order notes and purchase orders for goods". Including, "there were several cases in which property was acquired to deliver as direct social assistance", but does not include the receipt of the beneficiary.

The agency, in turn, means that on numerous occasions, "there was splitting of fraction- of purchases made from the same supplier for the same item in the same month." This action adds, is used to "avoid legal recruitment procedures."

Three contracts were observed by the transport service for the company The Jaguel in June, for which it was paid $5,290. The report states that "there was splitting" and that "it was paid legitimately" again, "leaving aside the current procurement system." In this case, the Administration alleged "mechanical breakdown of the municipal bus."

Finally, the Court found that there are insufficient explanations provided by the municipality on as indicated in the report. By irregularities in the recruitment system fined the Mayor Juan Carlos De Paolo for $ 1,000, the Secretary of the Treasury for the same amount and the Accountant General for $ 2,500. It also asked that "steps to anticipate in advance the purchase of inputs" are taken and that recognition by legitimate fertilizer is applied "as a derogation procedure".