Yacyretá refuses to disclose audits, citing legal constraints

The Yacyretá Binational Entity (EBY) refused to disclose the results of audits conducted by the firms Audicon and Ayca in 2023, as well as internal and external audits, citing legal constraints arising from the special regime governing the entity. Paraguayan lawyer Federico Legal, who requested the information through a public access to information request, described the refusal as arbitrary and stated that those responsible may face penalties under Paraguayan law.

The Yacyretá Binational Entity (EBY) has once again refused to disclose the results of audits conducted by the entity in recent years, citing "legal constraints" for withholding the information. Paraguayan lawyer Federico Legal had requested, on May 4, through a public information access request, the results of audits carried out by the firms Audicon and Ayca in 2023, as well as all internal and external audits ordered or directly contracted by the Paraguayan directors of the EBY.

In its response, the EBY maintained that the refusal is not based on a unilateral declaration of confidentiality, but on the legal constraints arising from the special regime governing the entity. The binational entity argues that it does not constitute a Paraguayan state organ, but rather a legal entity under international law created through a treaty between Paraguay and Argentina, whose organization and functioning are governed by specific provisions and by principles of joint administration.

The entity further stated that both the doctrine and the criteria adopted in precedents involving binational entities indicate that these institutions possess their own legal framework, derived directly from their constitutive instrument. According to the EBY, the acts produced within the scope of the entity and the documentation generated in the exercise of its functions have a binational character, which would prevent their unilateral disclosure by only one of the parties.

Federico Legal harshly criticized the position of the Paraguayan representation of the EBY, describing it as arbitrary. According to the lawyer, the entity is interpreting in a forced manner what the treaty does not say, claiming that secrecy would be implicit in the agreement. "They interpret in a forced manner what the treaty does not say, basing themselves on the idea that secrecy is implicit in it and that, being a binational entity, it possesses its own legal framework that, in short, carries the DNA of secrecy," he stated.

Legal pointed out that, in a previous response, the EBY itself admitted to having contracted the audits to review issues relating exclusively to the Paraguayan side. "How can Argentina have to give permission to provide that information to Paraguayan society? It is a total absurdity," he questioned. The lawyer also noted that the entity did not inform whether or not it submitted the information request to the Argentine side for consideration.

The lawyer announced that, next week, he will submit a formal appeal so that those responsible begin to face the penalties provided for under Paraguayan law. "The director and the board members are personally responsible for complying with the transparency law. By failing to do so, they may incur liabilities in Paraguay," he stated. Legal concluded by questioning whether the Argentine representation would ask permission from Paraguay to comply with its own transparency policies. "Frankly, I doubt it," he said.

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Updated: May 30, 2026, 8:19 AM