The central objective of the project was to obtain information to evluate the degree of transparency of budget practices in the countries involved in this study (Mexico, Peru, Brazil, Chile, Argentina, Costa Rica, Ecuador, El Salvador, Nicaragua, Colombia). To achieve this, a study was designed and structured in two parts: a survey of perceptions answered by groups of experts in each of the countries involved, and a guide designed for analysis of the legal framework that regulates the budget process answered by an expert on legal and budget matters in each country.