General Staff of the Armed Forces, in order to deepen the initial investigation, as deliberated by said CPI:
- To verify the existence of accounts and other values, in whole or in part, in the name of the Fund, movements made, persons and entities that carried them out. irregularities or illegalities procedures and other elements deemed relevant'.
The results of the FDMU expert report
The final IGF report (report no. 807/2004) found “ several accounting discrepancies and the existence of bank accounts not included in the accounts of the CEMGFA Office. They slayed, financial connections between the Office and the FDMU were also established, as evidenced by the transfers between accounts and their management » s.
Based on the expert report presented by IGF to the VIII CPITC and the final report of the mentioned Commission, the main facts found were the following:
ij «There are facts that point to the existence of at least two bank accounts in the
Banco de Angola, whose holder was the FDMU, but which operated on the fringes of its
accounting, since its movement was not accounted for there. ii) The current account of the FDMU at Banco de Angola / UBP systematically presents balances
quite high and there is no evidence of charging or accounting for the respective
interest in the years 1975, 1977 and 1980. iii) Likewise, by comparing the balances indicated in the plans / hudgets of
1974 and 1976 and in the accounting records of those years, with reference to January 1, stands out, with respect to the money supply accounts, that these balances, despite, as a rule, check, present, in 1975, a divergence of 187,034,001 $ 20, in the case of
bank account of Angola. iv) Situations were also perceived in which funds from the FDMU remained at
order of third parties for some years, however, due to lack of elements, the
application that was given to them, in that space of time. v) in turn, the expenses paid by the FDMU, through its account at Banco de Angola / UBP and
of the Military Agency / Army Financial Center, do not always show themselves properly
documented so that we know the purposes for which the Fund's funds were applied. vi) The FDMU was also used 10 pay expenses, whose purposes were not included in the
your goals (...)"
s Ditto $lbidem
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The results of the audit of the accounts of the CEMGFA Office
In addition to the conclusions arising from the aforementioned expert's report, the audit report of the IGF to the accounts of the CEMGFA Office, between 1974 and 1981, presented to the VIII Commission of Inquiry Camarate's Tragedy, it also found relevant facts in the incoming correspondence record