A report based on facts but with little encouraging data on the INCAA
<p>The General Audit Office (AGN, for its acronym in Spanish) evaluated the performance of the organization between 2008 and 2012 and found that only 144 of the 244 credits requested were delivered. There were differences in the information provided by the various agencies involved on the Fund Film Development. The Institute did not generate records of verification of movie theaters until 2011, year in which they failed to comply with the proposed goal.</p>
In 2012 the National Institute of Cinema and Visual Arts (INCAA, for its acronym in Spanish) delivered 41 of the 42 credits requested, however, the Watchdog found that "three were of that year but the remaining 38 applications were for the period 2004 -2011." In fact, "between 2008 and 2012 they awarded 144 of the 244 requested."
The INCAA covers the costs of its operation through the Fund Film Development (FFC) In addition to paying credits for film, with that money they also cover "personnel costs, granting subsidies to the production and exhibition of domestic films" only to name a few.
The FFC is composed with a tax equal to 10% of the value of the localities, other tax equal to 10% of the sales price or lease of audiovisual content recorded, with 40% of the sums received by radio and TV taxes and charged by the COMFER until 2009, and 25% after that date by the AFSCA; besides donations, they receive unused resources from previous years and funds from services provided to third parties.
The AFIP is in charge of the perception and control of taxes and the National Bank which, daily, must send the funds. Since the sanction of the law of Audiovisual Communication Services, the AFCA is the enforcement authority and must monitor, control and verify the perception of these taxes through the AFIP.
Given this situation, the AGN asked four agencies on contributions from the collection. After analyzing all the information they concluded that "there were differences" and therefore requested a review of the information provided and "it was the Central Bank who adjusted most of the values and decreased differences."
Continuing with credits and subsidies, the comptroller agency alerted that they "were not channeled through a bank institution" as is established by current regulations. The Management Development Institute said that "a public tender was held in 2011, in which a bank presented to which the Evaluation Commission rejected in June 2012." However, they assured that "the procedures for a new bidding process will begin" but that "in order to not paralyze the film production, the credits were paid through the INCAA itself."
But that is not the only inconvenient around banking that can be seen in the report evaluating the year 2008-2012. The auditors found that there are two accounts, a collecting one and a payee one. There are 26 people authorized to operate them "and is not backed by a normative act." It was also noted that resources had revenues in the paying account, before which the INCAA replied that "there is no resolution to determine the internal operation."
To this it is added that "there is no comprehensive system to facilitate monitoring, control and collection of resources for FFC, both to grant credits and subsidies."
Regarding budgetary targets, the AGN said there is "a lack of inspections and controls in movie theaters around the country." According to information obtained by the auditors, "in 2012 there were 269 movie theaters areas with a total of 829 screens, while the agency had only 42 agents distributed in 9 units to conduct inspections."
From 2008 to 2010 "control tasks are not among the budgetary goals." From 2011 this need is introduced under the goal "Proceedings verification of Theater" for which "were budgeted 6700 but only 4137 were used." The following year it returned to estimate the same amount but "no movements were recorded."
The report, which was approved in February 2016, also found that the INCAA "requested funds from the General Treasury of the Nation for purposes that corresponded to be paid by the Promotion Fund." Between 2010 and 2012 $ 149 million were transferred to meet, among other issues, with the realization of the South Window (“Ventana Sur”) and the activities at the National School of Experimentation and Filmmaking program.