The external control work analyzed in detail the formulation and execution of the budget, as well as the use of funds from the National Treasury and agreements with third parties.
Significant differences between planned and executed expenses
Intransparent processes that hinder competition. Even the
report warns of millions of dollars in deviations from what was budgeted, evidencing a lack of rigorous management of public funds
A report by the National Audit Office (AGN) revealed a series of structural deficiencies in the financial, administrative and organizational management of the Faculty of Economic Sciences of the University of Buenos Aires (UBA). The document, corresponding to the 2024 period, exposes problems ranging from lack of strategic planning to serious flaws in the purchasing and contracting processes
.The external control work analyzed in detail the formulation and execution of the budget, as well as the use of funds from the National Treasury and agreements with third parties. Among the main findings, the absence of clear mechanisms to guarantee transparency and efficiency in resource management stands
out.One of the strongest findings is that the organizational structure of the faculty was not approved through a single and comprehensive administrative act, which generates overlaps, disorder and
lack of clarity in responsibilities.In addition, the audit found that not all officials were formally appointed during the period under review, making it difficult to identify who is responsible for decision-making in key areas. This lack of traceability directly impacts accountability and institutional transparency
.
The report also points out that the UBA lacks adequate strategic planning, with the absence of clear methodologies for defining
objectives and evaluating results.In budgetary terms, inconsistencies were evident in the programming and execution of funds, especially those derived from technical assistance agreements. According to the AGN, these resources do not have sufficient documentation or monitoring to verify their correct use
.One of the most sensitive points in the report is related to the purchasing regime. The AGN found that the faculty does not have adequate procedure manuals or formal systems that order hiring.
Among the most significant irregularities are:
Lack of complete documentation in contracting files Absence of
information on the exchange rate in foreign currency transactions
accessing key information during the control process, even mentioning limitations derived from computer problems that prevented
obtaining complete data.In addition, not all information about authorities and organizational structure is published in a clear and updated manner, violating basic standards of transparency.
Faced with this scenario, the AGN issued a series of recommendations aimed at ordering management, improving internal controls and ensuring greater transparency in the use of resources. Among them:
Approve an integral organizational structure
Implement strategic planning systems
Regularize purchasing and contracting processes
Improve the publication of institutional information
The report shows that, far from guaranteeing efficiency standards, fund management in the UBA presents serious structural deficiencies. In a context of discussion about university funding, the results of this audit rekindle the debate about the need for greater control and transparency in the use of public money
.
