Imagine there is a shady charity I can't trust because it is not clear where they plan to spend the donations. I would say:
I don't trust them. The _________ of the donations are not clear.
What word(s) should I use to mean "items on which the money will be spent"? Something like purposes maybe?
It may be not specific to donations, rather any amount of money. For example, the list of the expenses a government spends the taxes on.
(EDIT: added some more details)