Legislation: Corruption is addressed in the Argentinean Criminal Code (in Spanish), which criminalises attempted corruption, extortion, active and passive bribery, bribery of foreign officials, private sector corruption and money laundering. A public official who accepts money in order to refrain from acting in the exercise of his or her duties can be punished with up to 6 years of imprisonment and permanent removal from his or her duties. Similarly, a judge or minister who accepts any undue advantage can be punished with up to 12 years of imprisonment and permanent removal from his or her duties. Argentina is a State Party to the OECD Convention and has signed and ratified the Inter-American Convention Against Corruption as well as the United Nations Convention against Corruption (UNCAC). Furthermore, Argentina has been taking an active role in several anti-corruption initiatives, such as UNCAC’s Conference of State Parties, and the Mechanism for Follow-Up on the Implementation of the Inter-American Convention against Corruption (MESICIC). Additionally, Argentina is also participating in the pilot programme to test methodologies for UNCAC. Consequently, Global Integrity 2008 assesses the legal framework for addressing corruption to be 'very strong'; however the same source also cites a number of legal deficiencies, such as the lack of implementation and enforcement of a specialised law for access to information and the Public Ethics Law, which obliges public officials to declare their assets, as well as formal protection of individuals reporting corruption. According to the Bertelsmann Foundation 2010, after five years in the legislative pipeline, a Freedom of Information Act failed to be passed in 2006. Access the Lexadin World Law Guide for a collection of legislation in Argentina.

Government Strategies: After his 2003 election, former President Mr. Kirchner initially made fighting corruption a priority, and various legal measures were enacted and institutions established in order to curb corruption. According to the US Department of State 2008, the government has been trying to reduce tax evasion since 2006 by stepping up enforcement efforts and encouraging the use of credit card purchases, while at the same time using the media to increase public awareness of tax obligations and to shame evaders. Despite these efforts, tax evasion continues to be pervasive in Argentina, as reported by the Bertelsmann Foundation 2010. Although the legal framework and public entities for fighting corruption are largely in place, anti-corruption has not continued to be a key priority for President Cristina Kirchner. However, on a more positive note, the Government of Argentina participated in a pilot programme to test methodologies for UNCAC implementation review. The corresponding UNODC 2010 country report is the outcome of a peer review process and assesses the implementation of selected UNCAC articles. Participation in the programme and publication of the report was purely voluntary. Argentina is also an active participant in the Mechanism for Follow-up on the Inter-American Convention against corruption (MESICIC), according to the US Department of State 2011.

Anti-Corruption Agency: The Oficina Anticorrupción (in Spanish) was established under the Ministry of Justice and Human Rights in accordance with Law No. 2.233 of 1999, and has further been restructured in 2005 (Decree No. 163/2005) and in 2007 (Decree No. 466/2007). The agency is responsible for preparing and coordinating anti-corruption policies as well as investigating cases of corruption. According to UNODC 2010 country report, the agency has investigated between 400-500 cases since 2000, with most of these being related to fraud and incompatibility. Currently, 83 cases are being pursued by the agency as plaintiff; however, none of them have received any final judgement yet. The office's main task is to enforce the provisions of the Inter-American Convention Against Corruption, and hence reflects the preventative and punitive aspects of the convention in its institutional design. The office administers the system of asset disclosure records for public officials and has a whistleblower mechanism (in Spanish) on its website. According to the Bertelsmann Foundation 2010, although the office can independently initiate investigations, it depends on the political will in order to initiate certain types of investigations. The office is generally viewed as a credible institution in the fight against corruption and has indeed presented several independently initiated investigations to the courts. However much of its work is undermined by the inefficiency of the judiciary, which often fails to act or follow up on the cases. Furthermore, the head of the anti-corruption agency is politically appointed, which, according to Global Integrity 2008, largely prevents the agency from carrying out its duties independently. A WikiLeaks report cited in a February 2011 article in El Pais, revealed that President Kirchner had appointed a family friend Julio Vitobello, as head of the Anti-Corruption Agency.

Auditor-General: The Auditoría General de la Nación (AGN, in Spanish) is responsible for assisting the Congress in supervising public sector financial activity and audits public expenditures and administration. A February 2011 article by El Pais notes that the head of the National Auditor General spoke out several times throughout 2008 and 2009 against governmental actions to limit his powers. Several of its auditing functions are coordinated and undertaken in collaboration with the National General Syndicate Office (SIGEN, in Spanish). The AGN publishes public reports on its findings and is able to make its own investigations. However, Global Integrity 2008 reports that the government rarely acts on its findings, and most of these findings are deemed to be ‘sensitive’ for the government. Moreover, the law does not require the government to act on the AGN’s findings. The main opposition party in the Congress elects the head of the AGN and the agency is a self-governing office. Read more about AGN's mandate, independence and procedures on the website of INTOSAI, the organisation of supreme audit institutions for UN member countries.

Ombudsman: The Defensor del Pueblo de la Nación (in Spanish - website not working as of June 2011) was created in 1993 to protect human rights and any other rights and interests protected by the constitution and laws. The institution is protected against political interference by law and according to Global Integrity 2010, this is generally respected in practice. The report further notes that the ombudsman is fairly independent from political interference, makes publicly available reports and initiates investigation whenever necessary. The Ombudsman cannot be removed without justification and no cases of removal without justification have been found. Reports (in Spanish) are issued annually and can be found on the website of the Ombudsman. The website also contains a complaint mechanism (in Spanish) to which any violations of human rights as well as physical abuses can be reported. However, according to Global Integrity 2008, the authorities do not always act on the findings of the Ombudsman, and by law they are only required to answer and give reasons in cases the Ombudsman asks for them. Nevertheless, the Ombudsman is described by the Global Integrity 2010 as 'very strong'.

E-Governance: The official Government of Argentina portal allows individuals and companies to locate useful information on public services. The portal has a guide to obtaining various administrative services in Argentina (in Spanish), many of which are relevant for companies seeking to invest or do business in the country. According to the Follow-Up Mechanism to the Inter-American Convention Against Corruption, e-procurement in Argentina is not well-developed. Yet, the government has taken the initial legal steps to make it possible for public agencies and suppliers to communicate and submit bids electronically. Although still in its early stages of development, the Oficina Nacional de Contrataciones (in Spanish) runs a central database for public tenders known as SIPRO.

Public Procurement: Public procurement in Argentina is governed by Decrees No. 436/2000 (in Spanish) and No. 1023/2001 (in Spanish), which apply to those contracting procedures to which the federal government, central or decentralised administration is party. Procurements must be published on the website of the Oficina Nacional de Contrataciones (in Spanish), with competitive bidding being required for tenders that exceed ARS 75,000. Nevertheless, Freedom House 2010 describes the Argentine legal framework for government procurement as outdated and inadequate, leaving plenty of room for allegations of corrupt practices. Companies have identified corruption in public procurement as a major obstacle for trade and investment in Argentina. According to Global Integrity 2008, some of the deficiencies of the public procurement regime are the poor public access to results of major procurement bids and the absence of an effective system to prevent companies found guilty of major violations of procurement regulations from participating in future bids. A registry of the companies guilty of corruption in procurement exists, but it is common for blacklisted companies to circumvent this by simply changing their names and continuing to bid on future tenders. Also, conflict of interest regulations for public procurement officials are reportedly not enforced in practice.

Whistle-Blowing: According to a 2008 OECD report, the Defendants and Witnesses Protection National Program Law of 2003 (Law 25.764) establishes a national witness protection programme, although it only applies to 'organized crime' or to 'institutional violence' such as kidnapping, drug trafficking and terrorism. The law does not specifically include foreign bribery and corruption cases. In Argentina, 16 out of the 23 provinces have implemented some sort of witness protection programme, but none have extended to foreign bribery cases. According to Freedom House 2010, there is no adequate law in Argentina to provide protection for whistleblowers, therefore anti-corruption activists and investigators are afraid of reprisals when they report cases of corruption and bribery. Nevertheless, cases of corruption can be reported to the Oficina Anticorrupción (in Spanish) via its online whistleblower mechanism and the Auditorìa General de la Nación (in Spanish) via e-mail, telephone, or in person. Complaints can also be filed to the Oficina del Defensor del Pueblo de la Nación via e-mail. Hence, Global Integrity 2010 describes whistle-blowing measures in Argentina as 'Moderate'.

General Comments on the Public Anti-Corruption Initiatives: It is widely agreed that Argentina has a well-developed legal and institutional framework for dealing with corruption. However, studies and surveys indicate that cumbersome bureaucracy constitutes a problem, which could explain why Argentina often ranks significantly lower than other Latin American countries on various corruption indices. Several observers have cited the centralised political dominance of the Kirchner government as a factor contributing to corruption, as it undermines a system of checks and balances. Some of the public anti-corruption initiatives have not been implemented due to an inefficient judiciary, which is often characterised as corrupt and subject to political influence. Global Integrity 2007 cites a study of 750 cases of corruption, which reveals that trials of this type last an average of 14 years and hardly ever end in convictions. Critics argue that the original initiative of former President Mr. Kirchner's anti-corruption agenda has lost momentum and anti-corruption was not an issue in President Mrs. Kirchner's campaign platform in 2007.