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This presentation was commissioned by the Public Management and Transparency Network of the Regional Policy Dialogue for the 7th Hemispheric Meeting celebrated on May 8th and 9th, 2006. The purpose of the study was to assess the planning, implementation, programming, budgeting and evaluation of extra-budgetary and tax expenditures in four countries in the region, and propose recommendations if necessary. The countries chosen were Brazil, Chile, Ecuador and Mexico, with Mexico being the country in charge of coordinating the study. Over the past few years, countries have recognized the need to tighten the rules which regulate off-budget operations. Brazil, Chile, and Mexico have made important progress in regularizing these operations, while Ecuador shows less progress experiencing some backpedaling as a result of the 1999-2000 economic crisis and political instability.