While in 1991, specific destinations only received 35% of the money collected in taxes, now it takes 95%. These destinations are all perpetual and 74% of them were created without any other source of financing.
Some of these funds include the General Directorate of Social Development and Family Allowances, the Fund for Social Development and Family Allowances, public universities, the National Board of the Infancy and the National Directorate of Community Development.
The Comptroller General of the Republic states that as a condition for the approval of new specific destinations there must be an identifiable financing source because over time so many were created without considering their sustainability. For example, 69 more specific destinations were created in the year 2000.
Specific destinations should be created in a way that doesn’t threaten the achievement of macro-principles of public spending, according to the CGR. Efficiency, quality, equilibrity and flexibility must also be considered.
