85. 在联合国发展系统中，被严格指定用途的资金占比很高，这表明，对捐助有重大影响的是捐助方的具体优先事项，而不是各实体经政府间核准的战略计划和任务规定。这种情况会对各实体和整个系统以最有效和最高效的方式执行任务和开展核心活动的能力产生不利影响。结果是，联合国发展系统各项职能正越来越多地由所获资金的性质决定。
85. The high degree of strict earmarking in the United Nations development system indicates that contributions are influenced strongly by donor-specific priorities, rather than intergovernmentally approved strategic plans and mandates of entities. This is seen to negatively affect the ability of entities and the system as a whole to implement mandates and core activities in the most effective and efficient manner. As a result, the functions of the United Nations development system are increasingly being dictated by the nature of the funding that it receives.