Given the outstanding regulation in the Argentina the secret expenses must have a better budgetary treatment that the one which have in fact, and even that the one which is granted to him/her/you in other nations.
In the U.S., for example, it is secret until the global expenses figure, even though with respect to the parliamentary control the system is more effective since exist commissions than are occupied specifically of the authorization and the follow-up of these ero-gaciones.
In the Argentina by virtue of the law 18.302 and the decree 5315/56 so much the figure authorized to spend as their/its/your/his surrender should be public at large items level.
Said advertising condition was observed until the year 1992 in which was produced a deep change in the financial administration system and control of the originated National public sector normativamente in the law 24.156.
Until that then the reserved expenses was imputed to Special Accounts that they were perfectly identified in the schedules 4 of the budget legislation. At the same time, the same were appearing opened in the Accounts of expenses Investment, giving fulfillment to sent what is by law.
As of the law 24.156 the Special Accounts were annulled of the budgetary system. At the same time was modified the nomenclador of accounts that carried to the expenses reserved at departure level subparcial of the classification - " by Object " -. This change subtracted advertising to the information.
The nomenclador national of accounts classifies the different way expenses, one of them is by Object that has a diferenciación specific by Clause, these are subdivided in Departures and these at the same time in Subpartidas. The Budget and the Investment Account are presented by the executive branch to the Legislative at Clause level; with something which the information that were had before the reform was lost. In what is said one must to make an exception with the Secretariat of State Intelligence; this to be a in itself same jurisdiction and that the whole the expenses that accomplishes are reserved, remained explicitados in the budget and in the accounts surrender. However, of the budgetary information or of the Investment Account can not be known how much secret expense you/them is being authorizing, or they have accomplished, the remainders five eligible jurisdictions or if some that not is received it incorrectly this type from departures or uses them illegally. Of this manner is being lacking to disposed what is by the law 18.302 that demands the explicitación of these expenses especially in their/its/your/his surrender.
At present to reach this information it should be to appeal to the distributive decree, regulatory of the law of budget, since the same yes observes the opening at departure level subparcial. Said document even though it is public and with a smaller effort can be consulted by any party does not has the diffusion of the law of budget and is published several months after that that. Concerning the surrender of the expenditures there is no official publication where could be verified the use of the expense at departure level subparcial, the only one place where resides this information is in the system cibernético of the Estate Secretariat.
In two departures of the nomenclador are being imputing reserved expenses. A within clause 1 - Personal (to our criterion incorrectly): 1.1.5 (1.Personal, 1.1 Permanent Personnel, 1.1.5 Other expenses in personal). The definition of the expenses that they should be included in this departure is the following: - " Fees to agents that integrate the permanent plants that by the nature of the services that lend could not be discriminated or rather convenient to maintain in reservation " -. 12
Other within clause 3 - not Personal Services is: 3.9.2 (3.Servicios not personal, 3.9 Other Services, 3.9.2 Reserved Expenses). They do not have a specific definition in the something which classifier transmits their/its/your/his interpretation to the procedures already in force on reserved expenses y/o secret.
Would exist a third possibility in the account 1.2.4 (Transient Personnel - Other Expenses in Personal) since has for this type of employment the same definition that the account 1.1.5.
It will be which were the attribution system to accomplish secret expenses that are separated of the customary surrender system of accounts the jurisdiction must be authorized by law.
The classification system not only it is defective because prevents the institutional and public knowledge that compels the law on the budget and reserved expenses execution but also because carries to confusions that it can provoke the intervention of some of the organizations of control or of the justice. In effect, the reserved expenses y/o secret are yielded before the General Accountancy of the Nation by secret record without be revealed their/its/your/his destination would be of the organization that accomplishes them, if is revealed the destination (Personal) the expense does not has the character of secret and it must be yielded by the normal process, having in such intervention sense the organizations of control internal as well as external of the National Government, if it did not exist documentation respaldatoria of the same would be before a seclusion of the procedures that regulate the government expenditure.
12. Manual of Budgetary Classifications for the National public sector 1993.