This book provides an essential guide to the budgeting process in eight eastern countries and is the result of a two-year regional project initiated by LGI. This survey attempts to meet the needs of experts, administrators, academics, legislators and professionals who would benefit from a comparative analysis of the region's sometimes-woeful approach to budgeting. Part I brings together scholars in three introductory chapters to discuss the theory, reform and current state of local government budgeting. Part II (on the CD attached in the back of this book) introduces domestic budgetary practices and areas requiring critical attention on the ground in Albania, Bulgaria, Croatia, Estonia, Hungary, Poland, Romania and Russia. Each chapter follows a clear structure meant to highlight what is and is not working in these countries in regards to budgetary practice.