A report from the General Audit Office (AGN), says that concessionaires lines Roca trains, Belgrano Sur and San Martin, have a "limited business risk" as the operating contracts give "significant levels of Indemnity in their favor, "for example, against accidents during service. That is, to accident or loss, companies are free with regard to its liability.

It is a concession agreement made by the Department of Transportation's Office to Unit Operational Management Railway Emergency SA (UGOFE SA), consisting of Trains of Buenos Aires (TBA), Metrovías and Ferrovías, explode the railway services of passengers.

The audit indicated that these agreements "provide for a series of privileges-prerogatives, or about the claims of the staff" and give it to UGOFE "indemnity for all damages that could validly be claimed by third parties relating to civil liability as a result of incidents or occurring accidents during service."

Meanwhile, the report states that contracts have "vagueness, uncertainties and raise imprecisions", among other observations, because "no evidence of a system of penalties was obtained" and because "the former lines Roca and Belgrano Sur do not have a specified period " for the expiry of its concession.

It also explained that "services operate within a framework of transience and insecurity". In this regard, the Audit explained that the former San Martin line, according to Decree 861/06, was to "orchestrate" before mid-2007, "acts tending to competitive bidding to award the concession of the line" however, "the closing of the field tasks -May 2009- there was no evidence to conclude compliance." Meanwhile, the conventions of Roca and Belgrano Sur lines, which were later incorporated into the performance of the UGOFE SA, even foresaw invitations to bid, although this is a "inexcusable requirement" for public services.

Surrender and delays in approval of accounts

The report, approved in 2010 on data ranging from 2004 to 2008, said UGOFE SA "exceeded the limits stipulated in the respective agreements for lifting accountabilities" and that there was a "significant delay in approval" such documents by the Ministry of Transport. Finally, it added that the last period rendered and approved in each of the lines, to May 2009, was as follows: "Line San Martin - October 2006, Belgrano Sur Line - May 2008 and Line Roca - June 2008."