In the best “trust fund” style, the municipal government of the city of Córdoba and that of the Province implemented various funds that increase the tax burden, in a context where citizens are clamoring to reduce it.
At the municipal level, they were created from ordinances that have been implemented since 2022 and remain in force with ordinance 13,439, of November 27, 2023, which allows the Executive to set additional extras on the tax amount to pay that is included in the Municipal ID card for contributions on the Real Estate of the City of Córdoba:
- 10% to 20% on higher-value homes in the city, for the Social Inclusion Solidarity Fund,
- 4% for the Comprehensive Fund for People with Disabilities, Children and Adolescents,
- 2% for the Infrastructure Fund and Promotion of Sports Activity with a Gender Perspective.
As if this were not enough, at the provincial level the Legislature sanctioned, on November 15, 2023, Law 10,928, which establishes two new specific funds with mandatory contributions until December 31, 2027. The term may be extendable, depending on the article 40, for a certain category of taxpayers, and the collection will be made together with the Urban Real Estate Tax:
- 2% for the Provincial Fund for Social Inclusion of People with Disabilities,
- 4% for the Citizen Security Fund and improvement of public and social services
Therefore, and if we only focus on disability, we find that in the general expenditure budget of the Municipality of Córdoba for the year 2024, the Comprehensive Fund for People with Disabilities has $ 1,220 million allocated, which will be executed by the Policy Secretariat Social, Inclusion and Coexistence.
In turn, in the 2024 provincial budget, the Social Inclusion Fund for People with Disabilities has allocated $1,365 million that must be administered by the Undersecretary of Disability, Rehabilitation and Inclusion of the Ministry of Health.
The big problem with these funds with specific allocations (that is, the money can only be used for the purpose for which they were created) is not the funds themselves, because these are a tool like any other, but rather that they have flexibility in their administration, no information is published about how they are used, who is hired, with what values and what is the actual fulfillment of the objectives.
The cause is undoubtedly noble – the social inclusion of people with disabilities – but in reality they are boxes whose execution and use end up being opaque, discretionary and outside of any audit or control. It would be desirable if they did not exist. It is essential to ensure transparent and accountable administration at all levels of government.
This is the reason why President Javier Milei included an article in the “omnibus law” that focused on the use of money from trust funds, and even wanted to eliminate them. Córdoba goes in the opposite direction.
In disability, there are countless needs always postponed due to lack of resources. Let’s hope that these created funds are controlled and that the proceeds reach where they need to go, so that the efforts of the people of Córdoba are not in vain. There are too many impassable paths; there is a public transport system with a significant number of non-adapted units and with non-accessible stops; There are 1,784 registered electrodependent people waiting for a generator; There are non-governmental organizations and special schools that want to continue their work and have countless difficulties.
It is imperative that there be transparency and that disability is not “the box” of a handful of officials.
* Accessibility Specialist
