This Special Report of the Legislative Assembly Budget Office (OPAL) analyzes General Fund Income and Expenditure from Fiscal Year 2000 to 2022. This analysis is carried out using the Government's financial statements, identifying significant trends and events that have impacted the country's fiscal situation for just over the first 2 decades of the 21st century. The deficit of the General Fund, the legislative changes that have impacted collections and the evolution of spending in key programmatic areas such as Education, Public Safety and Health are some of the main points discussed in this report. During the first fifteen years of the century (2000 to 2014), Net Income from the General Fund totaled $118.788 million, while Expenses reached $144.573 million, resulting in a cumulative deficit of $25,785 million. This deficit was financed through loans, COFINA and transfers from other funds. Starting with Fiscal Year 2015, significant measures were implemented to control spending, most notably Law 66-2014, which froze budget allocation formulas to the University of Puerto Rico, municipalities and the Judicial Branch, among other initiatives to reduce government spending. The arrival of the PROMESA Act in 2016 marked a significant change in the administration of fiscal policy, and began the process of restructuring public debt. In the most recent fiscal years, the impact of events such as hurricanes Irma and Maria in September 2017; the earthquake in the southwest of the island in January 2020 and the COVID-19 pandemic, also in 2020, has significantly influenced Government Revenue and Expenditure. The injection of federal funds for reconstruction has been a determining factor in the fiscal evolution of these years. In summary, the report provides a detailed overview of the finances of the Government of Puerto Rico, highlighting the challenges faced and the measures taken to mitigate the deficit and improve Puerto Rico's fiscal situation.