Defense budgets are an essential element to analyze the determination and the organization of political priorities in defense. In this sense, its analysis becomes extremely relevant because effective administration can be contrasted with discursive politics. A country’s defense budget is an accurate indicator of its defense policy and an important analytical tool for national and international communities. This section offers resources for budgetary work in defense contributing to foster transparency in the handling of public spending. It also presents information on the programs and activities that RESDAL has been developing in the area of defense since 2002, when it organized a workshop and seminar in Managua.