This study of HIV/AIDS, human rights and budgets in five Latin American countries (Argentina, Chile, Ecuador, Mexico and Nicaragua) was prepared by Fundar Centro de An¡lisis e Investigaci, October 2004. The study is part of an international initiative, coordinated by the AIDS Budget Unit of Idasa in South Africa and generously supported by SIDA (Swedish International Development Cooperation Agency). The regional coordination for Latin America was undertaken by Fundar. The report aims to establish a link between two fundamental aspects: on one hand, the obligations of states with regard to human rights and the steps necessary to ensure that all residents enjoy these rights; and, on the other, the public nature of the resources that states devote to this end. In addition, a key objective of this research project was to empower civil society to undertake such budget analysis.