According to a study by the Audit of the City of Buenos Aires (AGCBA, for its acronym in Spanish), the General Directorate of Private Education sent subsidies to 21 middle schools even though, they did not meet the minimum requirements for financial assistance in 2005.

The current National Legislation requires the number of students per classroom the private instituted must have to receive the State contribution, between 15 and 20 for the morning and afternoon, and 10 to 12 for the night. Failure to reach that number, the Superintendence of Private Education of the Ministry of Education considers geographical or educational reasons as an exception to enable grants. The watchdog found that 15 schools did not meet the minimum students per course but received subsidies that had been dictated to them as an exception. They also found six other institutions listed as "exceptions" and were sent funds for classrooms that did not warrant the privilege.

Another irregularity which highlighted the AGCBA is about $ 252,864,023.27 which earmarked the Directorate of Private Education in grants during the period analyzed, educational institutions returned $ 9,865,038.93, which means that the dependence executed a total of $242,998,984.34 of the budget. But the accrued amount (the record of expenditure made in the accounting period) by the Investment Account of the Buenos Aires Government was $43,058,527.36. The audit noted that "there was no explanation" by the Department of Accounting Technical Coordination body on the fate of the difference of $59,543.02.
 
Under that same department is the Organic Functional Level, which is the set of positions, hours, and modules assigned, as well as the budget to each private school. The AGCBA observed that plants are developed based on curricula "outdated and not in conformity with the regulations", and as Technical Coordination "lacks a consistent and reliable computer system," the watchdog generated a database of information of educational establishments. By matching the Directorate of Private Education with the Audit documents, differences emerged regarding the schedule authorized and also found that the Organic Areas were issued with a "significant delay", resulting in adjustments and sending funds to schools. Although, according to the Ministry of Education itself, the data modifications must be approved by a competent authority, it was determined that alterations in plants including six schools did not have an administrative measure support.

"The areas of the audited entity do not work in a coordinated manner, there are no adequate internal controls regarding proper shipment and accountability in subsidies, and in various administrative shortcomings," the watchdog urged the Address to "implement corrective measures" for these irregularities.