In the last month of 2024, Decree 14492 was approved to distribute the revenues of the Independent Municipal Fund for the year 2022, which distributes shares to municipalities, based on a number of previous decrees. What is striking in this decree is the attempt to distribute shares based on the regions’ need for development, in theory. However, examining the details of the decree allows us to question the logic on which it was based. These details prompt us to question the development approach on which the distribution of shares was based, especially in light of the absence of statistics and studies that assess the current situation of the regions and inform us of their needs for the coming period. We also question the proposed divisions of these shares and their true representation of the population, regions and needs. Finally, we raise the issue of participatory budgeting and its necessity today.