wpu.nu

Sida:Pol-2020-05-14 DA21183-04-M Camarate-air-crash.pdf/111

Från wpu.nu

Den här sidan har inte korrekturlästs


i) Closure of the FDMU

91

92

As regards the closure of the FDMU, the audit notes that, “ following the publication of Decree-Law No. 548/80, the FDMU under this designation and with the objective and purposes to which destined to the date of its creation was closed, and the resulting balance started to be managed in a EMGFA Board of Directors 'private fund". The final audit report to the FDMU also states that, in spite of the extinction of the referred fund,“ acts were carried out in 1981, corresponding to the regularization of processes that were, at that date, still in progress, and in 1982 and following years, here, however, within the scope of the private Fund created in EMGFA ».

ii) Balances of FDMU and Private Fund

The balance of the FDMU in 1980 and calculated by the IGF reached approximately 510 million escudos 8 . After extinction of the Fund, acts were still practiced in 1981, and according to the final audit to the FDMU, " Corresponding to the regularizarion of processes that were, at that date, still in progress", and in the year 1982 and subsequent years, other acts were practiced using the amount transferred from the FDMU to the Private Fund created in the EMGFA.

In fact, and according to the results of the final audit to the FDMU, the private fund created in the EMGFA, which received a balance of 510 million euros from the extinct FDMU, remained active until 1993, the year -in which it integrated the EMGFA budget. The final balance in 1993 reached 29 million euros.

suglas. The audit carried out by the IGF therefore also covered the outflows of the fund of EMGFA, nanely flows that justify a decrease in the initial balance of 510 million escudos, compared to the final balance in 1993 of 29 9 million escudos.

According to the testimony of the IGF inspectors on April 7, 2015, the private fund of the EMGFA is a substitute for the FDMU:

  • We can say that it is a new fund, with other rules, but, in the end, it is the substitute, because to this private fund of the General Staff, the existing funds were transferred (...). We cun conclude, within this interpretation, the use of an isolated fund, although with another name, with different guidelines in terms of use, therefore derived from the Decree-Law No. 548/80. which, in practice, was a new fund fed by a previous fund ».

IGFinspectors also added that the EMGĦA private fund did not receive any budget allocation;

  • No, you have not received funds!»

It was also stated, at the same hearing, that the private fund was only intended to cover expenses:

  • The Overseas Military Defense Fund was a fund that was earning revenue. I had expenses. I had spending, but had revenue. The private fund only started to spend the money that, in the fund, was