Although the mining royalty law in the province of Catamarca states that the money from this activity should be implemented "solely" to finance infrastructure and train manpower for productive projects, the Court found that in 2007, several municipalities used their funds on in expenses such as salaries and bonuses.

One of those municipalities is San Jose, which belongs to the department of Santa Maria. There, according to the Court, "the control was limited" because they did not receive documentation corresponding to projects financed with mining royalties. Therefore, the analysis was to follow the movements of a bank account in the name of the community, such as those with the rest of the districts, which receives and has the money it merits.

So it was determined that the extractions performed in the National Bank Current Account number 49300134/40 the municipality of San José "ordered the use of funds from mining royalties to apply to current spending by $ 1,849,543.00". Moreover, the inspection body, which adopted its report last year, highlighted as "aggravating" funds extracted "were not returned to the account at December 31, 2007", the date on which closed the review period, adding that "They were charged and issued checks this account for $ 302,843.98 without any supporting documentation."

Other districts in which "transgressions" were discovered to the mining legislation were in Valle Viejo. The Court notes that work for pay contracts for procurement of goods and services "did not use the special account of mining royalties," but they transferred money from that account to others of the commune, and made returns or refunds "for amounts that do not match with the extractions performed." Specifically, in 2007, Valle Viejo received transfers from the Ministry of Mining for $ 2,196,349.49, but ended the year with a total of $ 2,960,050.48, i.e. $ 763 thousand more "as a result of withdrawals and deposits of the transitional use of funds," says the report.

There were also projects in which "mismatched amounts" were recorded, such as the "Beltway". In this case, the dispute arose between the content of the records analyzed by the inspection body and the checks issued from the town, and the "lack of supporting documentation for $ 28,339" is also highlighted. Valle Viejo also reported labor costs in several projects without any supporting documentation: $ 65 thousand for the expansion and remodeling of the School 312, The Texas; $ 85 thousand in the parts of the Plaza San Isidro; $ 80 billion for school infrastructure Santa Rosa (over $ 37,511 for fuel); and $ 78 thousand for the Plaza Santa Rosa.

In the municipality of Las Juntas, meanwhile, the Court of Catamarca said that during the audited period, "no funds were implemented or invested in any project but noted that there were successive withdrawals of funds for housing (i.e., transfers from the account of royalties to accounts of the commune) for the payment of salaries and bonuses, implying a transitional use of funds secured by way of mining royalties." The report notes that while "the deviations were reinstated to the account before the end of the study period," such financial transactions are also recorded in 2006 and 2007, "becoming the transactions described as usual."

There is a district where something curious happens. It is Ancasti, where the Watchdog noted that a productive project financed with royalties does not conform to the provisions of the 5128 Mining Law. It is the Project Technical Training Works and Economic Development Actions by which, in 2007, invested $ 184,810. The funny thing is that the initiative has the same irregularities from 2006 and until the date of the report, "the municipality did not remedy the comments" by the Court of Auditors of the province.