The reserved expenses have a - " prehistory " - legal that we will not analyze: in the decade of the fifty the same were regulated by decree. 9 The - " history " - beginning with the procedures that govern them at present: 22 of March of 1956 is dictated the decree - law 5.315, that regular and restricts the use of these funds, the same has force until our days ratified by the law 18.302, dictated 31 of July of 1969. In the first are established the uses that they can dársele to these expenses and the transfer manners, control and surrender of the same. The second has that the organizations that they can accomplish these expenses are exclusively authorized aquellos by law, establishes in their/its/your/his Article 1ro the first jurisdictions list the one which has been recurrently modified.
The legal use:
The decree 5.315/56 establishes that - " understands exclusively to the organizations that may have services relevant with the safety of the State " -, restricting of this manner the use of expenses reserved to such field. Also it has that the credits reserved character only they will be able be agreed through departures fixed in the law of budget or by special laws. Have also that - " annually, the executive branch will include in the investment account the amounts of the resources and expenditures " - of secret character.
Those which have permit:
In 1984 with the arrival of the new democratic government were restricted brand - damente the organizations that they could accomplish reserved expenses.
In effect, this was fulfilled through the law 23.110 of presupposed for the year 1984. Their/its/your/his article 35 was saying:
- " Modifícase the secret law N 18.302. Only they will be able be included credits intended for to attend reserved or secret expenses according to the decree - secret law No. 5.315/56 for the following organizations: General Secretariat of the Presidency and Intelligence Secretariat of the State (SIDE) " -.
The article 37 of the same was expressing:
- " consequently, they remain abolished the secret laws 19.867, 21.627 and 22.085, and suppressed the secret accounts 051 (Planning Secretariat), 666 (Ministry of the Interior), 665 (Federal Policeman), 459 (Ministry of Foreign Relationships), 290 (Defense Ministry), 753 (Greater State Joint), 764 (General Greater State of the Army), 765 (National Address of Gendarmería), 472 (General Greater State of the Air Force) and 800 (Federal Penitentiary Service) " -.
Thereinafter, in the year 1986 the number of beneficiaries was increased to three: Presidency of the Nation, Secretariat of State and Ministry Intelligence of Defense (art. 29 of the law 23.270). Through the article 37 of the law N 23.410 that again is modified the article 1ro. of the arrangement of facto 18.302, is included Ministry of Foreign Relationships. From 1987 and until 1992, they have been then four the jurisdictions that enjoyed said benefit: Presidency of the Nation; Secretariat of State Intelligence; Defense Ministry; Ministry of Foreign Relationships.
Correspond to recall that the four jurisdictions of the mentioned executive branch were the only that, in the orbit of the National State, counting on the secret expenses in the moment of the change of democratic government occurred in 1989.
In the new Administration the number of reserved expenses beneficiaries has had numerous variation attempts. In 1992 when still this topic was an issue restricted to the specialists in safety and intelligence was incorporated into legislative branch into the authorized jurisdictions list.
Then, in the project of law of Budget of the National Administration of the year 1993 (T.P. N 27 of the 14 of September of 1992) the article N 24 was expressing:
- " Incorpórase to the regime established by the Article 1ro of the Law N 18.302, modified by the Article 35 of the Law N 23.110, by the Article 29 of the Law N 23.270, by the Article 37 of the Law N 23.410 and by the Article 35 of the Law N 24.061, to the Judicial poder of the Nation, Supreme Justice Court, to the remaining Ministries of the National executive branch not included in the system to date of the present law and to the Programming Secretariat for the Prevention of the drug addiction and the Struggle against the drug traffic. " -
The Parliament did not include the cited article as well as either no specific reference the law - " S " - 18.302 in the law of budget approved under the number 24.191.
Result strange to understand why reasons the cited jurisdictions could need to organize tasks of intelligence and espionage, since their/its/your/his own safety and the information that needed on criminal activities can be provided by the relevant organizations.
In spite that the only that they can accomplish these types of expenses are those jurisdictions authorized by law, in the decree of the distributive PEN of the presupposed for the fiscal year 1993 was detected to several organizations that without counting on authorization had credits in secret departures. One of them the Programming Secretariat for the Prevention of the drug addiction and the Struggle against the drug traffic (Jurisdiction 20.11) account 3.9.2. Reserved Expenses, asignándosele to the same the amount $2.550.000. The same case were observed for the following jurisdictions:
The law N 24.191 (of presupposed for 1993) did not authorize neither consigns direct or indirectly the expenses utilization reserved on the part of the Programming Secretariat for the Prevention of the drug addiction and the Struggle against the drug traffic, or of others new jurisdictions.
Consequently the PEN granted - " reserved expenses " - without the due authorization of the Congress to four jurisdictions by a total amount of $4.493.000. - in 1993. This reality motivated in March of 1995 a special investigation request of the Revising Mixed Parliamentary Commission of Accounts to the General Audit of the Nación11 .[<A>]
At some point beyond happened what is in 1993, the law 24.307, of Presupposed for 1994, in their/its/your/his article 32 incorporated into Ministry of the Interior as the beneficiary expenses fifth reserved in the executive branch. In spite this, in the original distributive decree of the budget were not accredited to him/her/you resources under the clause 3.9.2 Reserved Expenses.
In the project of law of presupposed for 1996 resurged the topic, this time by virtue of the article 32 through the one which were proposed to incorporate into the Security and Protection Secretariat into the Community into regime of the law - " S " - 18.302 so that is constituted in the sixth beneficiary of - " reserved expenses " - in the orbit of the executive branch. Finally, the proposal was rejected in the H. Deputies Chamber in the meetings enclosure in spite to obtain the approval in the judgment from the majority with the dissent from the opposer blocks.
9. It is tried del decree - " S " - N 2.452 of February to 1955.
10. The topic has been developed in Page 12, 26 of November of 1995, p. 1-3; and Financial Ambito, 1ro. of November of 1995, p. 3, and 27-28 of November of 1995.
11. Originated as of a note increased by the radical deputies Raúl Galván, Jesus Rodríguez and Raúl Vicchi.