01404pab a2200145 454500008004000000100002200040245006900062260000900131300001300140362001200153520102600165650001101191700002301202773003301225180718b2001   xxu||||| |||| 00| 0 eng d  aMikesell, John L.  aReforming budget systems in countries of the former Soviet Union  c2001  ap.548-68  aSep-Oct  aThe countries of the former Soviet Union (FSU) required considerable revision to their budget processes and procedures to establish systems consistent with transformation from controlled dependencies within a larger planned economy to independent governments of fledgling market-oriented democracies.  This article considers the degree to which preexisting, reforming, and reformed budget systems in FSU countries deliver the basic expectations of a public sector resource allocation system.  Evidence indicates failures to realign budgeting and finance systems designed for command and control environments to the demands of more market based economic systems, with effects often magnified by the hybrid economies of these transitional states.  Significant dificulties and shortcomings in the ability of existing systems to perform basic public sector allocation, management, and control functions are the result, but some countries are ahead of others and their experience can guide reforms across the FSU. - Reproduced  aBudget  aMullins, Daniel R.  aPublic Administration Review