GAO
United States
General Accounting Office
Washington, D.C. 20548
National Security and
International Affairs Division
B 265948 
December 15, 1995
The Honorable John Kasich
Chairman
The Honorable Martin Sabo
Ranking Minority Member
Committee on the Budget
House of Representatives
The Honorable Benjamin A. Gilman
Chairman
The Honorable Lee H. Hamilton
Ranking Minority Member
Committee on International Relations
House of Representatives
The Honorable Sonny Callahan
Chairman
The Honorable Charles Wilson
Ranking Minority Member
Subcommittee on Foreign Operations,
    Export Financing, and Related Programs
Committee on Appropriations
House of Representatives
The Honorable Edward R. Royce
House of Representatives
This report provides financial information on U.S. bilateral programs with
the newly independent states of the former Soviet Union (
FSU
) from fiscal
year 1990 through December 1994 to help them make the transition to
democratic societies with market economies.
1
 Specifically, it provides
information on (1) the amount of funds obligated and expended; (2) the
amount of credits provided, including subsidy costs;
2
 and (3) the
appropriation source and budget function for these funds. We have
categorized this information by (1) agency, (2) recipient country, and
(3) programmatic sector.
1
The newly independent states of the FSU are Armenia, Azerbaijan, Belarus, Georgia, Kazakhstan,
Kyrgyzstan, Moldova, Russia, Tajikistan, Turkmenistan, Ukraine, and Uzbekistan.
2
The credit subsidy cost is the estimated long term cost to the U.S. government of a direct loan or loan
guarantee, calculated on a net present value basis.
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