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Within the scope of the steps taken to identify potential relationships between the CREEFA and FDMU, we also noticed the intervention of the latter entity in 1977, ordering military equipment.

In a joint assessment, it appears that the management of arms exports. namely, regarding its temporal availability it was intimately articulated between the Armed Forces and their suppliers'.

Finding these facts, therefore, makes General Ramalho Fanes' statements inconsistent.

In summary, the former President of the Republic stated:

«The FDMU was transferred to EMGFA at the moment when the process of decolonization and, consequently, no longer felt the purpose of its creation (it is true that, as mentioned above, the question of Timor was maintained), like other funds military forces aimed at financially reinforcing the war.

The accounting movements carried out configure the type of generic procedures. followed by commands from ground forces who, on their return from theaters of operations (Guinea, Angola and Mozambique). proceeded to financial regularization between the different military units involved and the banking entities that supported them, in order to be able to close the accounts with the minimum balance 10 be reconciled'.

Ramalho Eanes also refuted the possibility that the FDMU remained active after its extinction, signaling a set of arguments allesting the end of the ſund, of which the most relevant

- There is a legal diploma that extinguishes the FDMU, Decree-Law no. 548/80, of 18 November (...); - There is a receipt, signed by the EMGFA Board of Directors, stating that you have received

the "balance determined at the end of the 1980 economic year related to the closure of the FDMU" (...); - Declares the EMGFA Administrative Council, in the document referred to in paragraph 2, above, that

the amount received from the FDMU "will constitute EMGFA's Private Budget Revenue to

organize" (...); - The private budget of EMGFA is legally established in 1982, by Decree-Law no.

282/82, of August 22 (...);

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Subsequently, the Ministry of Finance (Directorale-General for Budget) assigns, io

EMGFA services, revenue based on Decree-Law no. 548/80, of 18 November and the Decree-Law No. 282 82, of 22 August (...).

Regarding institutional responsibility for the 1-DAU, Ramalho Fanes stated that this is one of the CEMGFA functions. However, financial management was the responsibility of the Administration and Finance Division:

« As can be seen from the EMGHA organization chari, the financial management of the Fund was competence of the Allininisiration and Finance Division (DIAF), which depended on the

Planning and Finance (DPI), hierarchically dependent on the vice-CEMGFA or, not