id	sid	tid	token	lemma	pos
aijssr-2128	1	1	american	american	PROPN
aijssr-2128	1	2	international	international	PROPN
aijssr-2128	1	3	journal	journal	PROPN
aijssr-2128	1	4	of	of	ADP
aijssr-2128	1	5	social	social	ADJ
aijssr-2128	1	6	science	science	NOUN
aijssr-2128	1	7	research	research	NOUN
aijssr-2128	1	8	14(1	14(1	NUM
aijssr-2128	1	9	)	)	PUNCT
aijssr-2128	1	10	(	(	PUNCT
aijssr-2128	1	11	2023	2023	NUM
aijssr-2128	1	12	)	)	PUNCT
aijssr-2128	1	13	,	,	PUNCT
aijssr-2128	1	14	43	43	NUM
aijssr-2128	1	15	-	-	SYM
aijssr-2128	1	16	53	53	NUM
aijssr-2128	1	17	43	43	NUM
aijssr-2128	1	18	social	social	ADJ
aijssr-2128	1	19	science	science	NOUN
aijssr-2128	1	20	research	research	NOUN
aijssr-2128	1	21	aijssr	aijssr	PROPN
aijssr-2128	1	22	vol	vol	VERB
aijssr-2128	1	23	14	14	NUM
aijssr-2128	1	24	no	no	DET
aijssr-2128	1	25	1	1	NUM
aijssr-2128	1	26	(	(	PUNCT
aijssr-2128	1	27	2023	2023	NUM
aijssr-2128	1	28	)	)	PUNCT
aijssr-2128	1	29	p	p	X
aijssr-2128	1	30	-	-	PUNCT
aijssr-2128	1	31	issn	issn	VERB
aijssr-2128	1	32	2576	2576	NUM
aijssr-2128	1	33	-	-	PUNCT
aijssr-2128	1	34	103x	103x	NOUN
aijssr-2128	1	35	e	e	NOUN
aijssr-2128	1	36	-	-	NOUN
aijssr-2128	1	37	issn	issn	VERB
aijssr-2128	1	38	2576	2576	NUM
aijssr-2128	1	39	-	-	PUNCT
aijssr-2128	1	40	1048	1048	NUM
aijssr-2128	1	41	available	available	ADJ
aijssr-2128	1	42	online	online	ADV
aijssr-2128	1	43	at	at	ADP
aijssr-2128	1	44	https://www.cribfb.com	https://www.cribfb.com	X
aijssr-2128	1	45	journal	journal	PROPN
aijssr-2128	1	46	homepage	homepage	NOUN
aijssr-2128	1	47	:	:	PUNCT
aijssr-2128	1	48	https://www.cribfb.com/journal/index.php/aijssr	https://www.cribfb.com/journal/index.php/aijssr	PROPN
aijssr-2128	1	49	published	publish	VERB
aijssr-2128	1	50	by	by	ADP
aijssr-2128	1	51	cribfb	cribfb	PROPN
aijssr-2128	1	52	,	,	PUNCT
aijssr-2128	1	53	usa	usa	PROPN
aijssr-2128	1	54	public	public	ADJ
aijssr-2128	1	55	financial	financial	ADJ
aijssr-2128	1	56	management	management	NOUN
aijssr-2128	1	57	practices	practice	NOUN
aijssr-2128	1	58	and	and	CCONJ
aijssr-2128	1	59	performance	performance	NOUN
aijssr-2128	1	60	of	of	ADP
aijssr-2128	1	61	selected	select	VERB
aijssr-2128	1	62	county	county	NOUN
aijssr-2128	1	63	governments	government	NOUN
aijssr-2128	1	64	in	in	ADP
aijssr-2128	1	65	kenya	kenya	PROPN
aijssr-2128	1	66	winnie	winnie	PROPN
aijssr-2128	1	67	mong’are	mong’are	PROPN
aijssr-2128	1	68	(	(	PUNCT
aijssr-2128	2	1	a)1	a)1	PROPN
aijssr-2128	2	2	gerald	gerald	PROPN
aijssr-2128	2	3	atheru	atheru	PROPN
aijssr-2128	2	4	(	(	PUNCT
aijssr-2128	2	5	b	b	NOUN
aijssr-2128	2	6	)	)	PUNCT
aijssr-2128	2	7	(	(	PUNCT
aijssr-2128	2	8	a	a	X
aijssr-2128	2	9	)	)	PUNCT
aijssr-2128	2	10	school	school	NOUN
aijssr-2128	2	11	of	of	ADP
aijssr-2128	2	12	business	business	NOUN
aijssr-2128	2	13	,	,	PUNCT
aijssr-2128	2	14	economics	economic	NOUN
aijssr-2128	2	15	and	and	CCONJ
aijssr-2128	2	16	tourism	tourism	NOUN
aijssr-2128	2	17	,	,	PUNCT
aijssr-2128	2	18	kenyatta	kenyatta	PROPN
aijssr-2128	2	19	university	university	PROPN
aijssr-2128	2	20	,	,	PUNCT
aijssr-2128	2	21	kenya	kenya	PROPN
aijssr-2128	2	22	;	;	PUNCT
aijssr-2128	2	23	e	e	X
aijssr-2128	2	24	-	-	NOUN
aijssr-2128	2	25	mail	mail	NOUN
aijssr-2128	2	26	:	:	PUNCT
aijssr-2128	2	27	bochaberimongare@gmail.com	bochaberimongare@gmail.com	X
aijssr-2128	2	28	(	(	PUNCT
aijssr-2128	2	29	b	b	NOUN
aijssr-2128	2	30	)	)	PUNCT
aijssr-2128	2	31	school	school	NOUN
aijssr-2128	2	32	of	of	ADP
aijssr-2128	2	33	business	business	NOUN
aijssr-2128	2	34	,	,	PUNCT
aijssr-2128	2	35	economics	economic	NOUN
aijssr-2128	2	36	and	and	CCONJ
aijssr-2128	2	37	tourism	tourism	NOUN
aijssr-2128	2	38	,	,	PUNCT
aijssr-2128	2	39	kenyatta	kenyatta	PROPN
aijssr-2128	2	40	university	university	PROPN
aijssr-2128	2	41	,	,	PUNCT
aijssr-2128	2	42	kenya	kenya	PROPN
aijssr-2128	2	43	;	;	PUNCT
aijssr-2128	2	44	e	e	X
aijssr-2128	2	45	-	-	NOUN
aijssr-2128	2	46	mail	mail	NOUN
aijssr-2128	2	47	:	:	PUNCT
aijssr-2128	2	48	atheru.gerald@ku.ac.ke	atheru.gerald@ku.ac.ke	ADV
aijssr-2128	2	49	a	a	DET
aijssr-2128	2	50	r	r	NOUN
aijssr-2128	2	51	t	t	NOUN
aijssr-2128	3	1	i	i	PRON
aijssr-2128	3	2	c	c	NOUN
aijssr-2128	3	3	l	l	NOUN
aijssr-2128	3	4	e	e	NOUN
aijssr-2128	4	1	i	i	PRON
aijssr-2128	4	2	n	n	VERB
aijssr-2128	4	3	f	f	NOUN
aijssr-2128	4	4	o	o	NOUN
aijssr-2128	4	5	article	article	NOUN
aijssr-2128	4	6	history	history	NOUN
aijssr-2128	4	7	:	:	PUNCT
aijssr-2128	4	8	received	receive	VERB
aijssr-2128	4	9	:	:	PUNCT
aijssr-2128	4	10	29th	29th	ADJ
aijssr-2128	4	11	august	august	PROPN
aijssr-2128	4	12	2023	2023	NUM
aijssr-2128	4	13	revised	revise	VERB
aijssr-2128	4	14	:	:	PUNCT
aijssr-2128	4	15	27th	27th	ADJ
aijssr-2128	4	16	october	october	PROPN
aijssr-2128	4	17	2023	2023	NUM
aijssr-2128	4	18	accepted	accept	VERB
aijssr-2128	4	19	:	:	PUNCT
aijssr-2128	4	20	8th	8th	ADJ
aijssr-2128	4	21	november	november	PROPN
aijssr-2128	4	22	2023	2023	NUM
aijssr-2128	4	23	published	publish	VERB
aijssr-2128	4	24	:	:	PUNCT
aijssr-2128	4	25	25th	25th	ADJ
aijssr-2128	4	26	november	november	PROPN
aijssr-2128	4	27	2023	2023	NUM
aijssr-2128	4	28	keywords	keyword	NOUN
aijssr-2128	4	29	:	:	PUNCT
aijssr-2128	4	30	financial	financial	ADJ
aijssr-2128	4	31	management	management	NOUN
aijssr-2128	4	32	,	,	PUNCT
aijssr-2128	4	33	public	public	ADJ
aijssr-2128	4	34	sector	sector	NOUN
aijssr-2128	4	35	,	,	PUNCT
aijssr-2128	4	36	performance	performance	NOUN
aijssr-2128	4	37	,	,	PUNCT
aijssr-2128	4	38	revenue	revenue	NOUN
aijssr-2128	4	39	management	management	NOUN
aijssr-2128	4	40	jel	jel	PROPN
aijssr-2128	4	41	classification	classification	NOUN
aijssr-2128	4	42	codes	code	NOUN
aijssr-2128	4	43	:	:	PUNCT
aijssr-2128	5	1	h1	h1	PROPN
aijssr-2128	5	2	,	,	PUNCT
aijssr-2128	5	3	h2	h2	PROPN
aijssr-2128	5	4	,	,	PUNCT
aijssr-2128	5	5	h3	h3	NOUN
aijssr-2128	5	6	,	,	PUNCT
aijssr-2128	5	7	h6	h6	PROPN
aijssr-2128	5	8	,	,	PUNCT
aijssr-2128	5	9	h6	h6	PROPN
aijssr-2128	5	10	a	a	DET
aijssr-2128	5	11	b	b	PROPN
aijssr-2128	5	12	s	s	ADP
aijssr-2128	5	13	t	t	PROPN
aijssr-2128	5	14	r	r	NOUN
aijssr-2128	5	15	a	a	DET
aijssr-2128	5	16	c	c	NOUN
aijssr-2128	5	17	t	t	NOUN
aijssr-2128	5	18	although	although	SCONJ
aijssr-2128	5	19	county	county	NOUN
aijssr-2128	5	20	governments	government	NOUN
aijssr-2128	5	21	were	be	AUX
aijssr-2128	5	22	introduced	introduce	VERB
aijssr-2128	5	23	for	for	ADP
aijssr-2128	5	24	devolution	devolution	NOUN
aijssr-2128	5	25	,	,	PUNCT
aijssr-2128	5	26	misappropriation	misappropriation	NOUN
aijssr-2128	5	27	and	and	CCONJ
aijssr-2128	5	28	corruption	corruption	NOUN
aijssr-2128	5	29	hinder	hinder	VERB
aijssr-2128	5	30	this	this	DET
aijssr-2128	5	31	objective	objective	NOUN
aijssr-2128	5	32	.	.	PUNCT
aijssr-2128	6	1	this	this	DET
aijssr-2128	6	2	study	study	NOUN
aijssr-2128	6	3	aimed	aim	VERB
aijssr-2128	6	4	to	to	PART
aijssr-2128	6	5	examine	examine	VERB
aijssr-2128	6	6	how	how	SCONJ
aijssr-2128	6	7	financial	financial	ADJ
aijssr-2128	6	8	management	management	NOUN
aijssr-2128	6	9	practices	practice	NOUN
aijssr-2128	6	10	affect	affect	VERB
aijssr-2128	6	11	the	the	DET
aijssr-2128	6	12	performance	performance	NOUN
aijssr-2128	6	13	of	of	ADP
aijssr-2128	6	14	central	central	ADJ
aijssr-2128	6	15	rift	rift	NOUN
aijssr-2128	6	16	county	county	NOUN
aijssr-2128	6	17	governments	government	NOUN
aijssr-2128	6	18	.	.	PUNCT
aijssr-2128	7	1	the	the	DET
aijssr-2128	7	2	research	research	NOUN
aijssr-2128	7	3	was	be	AUX
aijssr-2128	7	4	informed	inform	VERB
aijssr-2128	7	5	by	by	ADP
aijssr-2128	7	6	agency	agency	NOUN
aijssr-2128	7	7	,	,	PUNCT
aijssr-2128	7	8	institutional	institutional	ADJ
aijssr-2128	7	9	,	,	PUNCT
aijssr-2128	7	10	and	and	CCONJ
aijssr-2128	7	11	stewardship	stewardship	NOUN
aijssr-2128	7	12	theories	theory	NOUN
aijssr-2128	7	13	.	.	PUNCT
aijssr-2128	8	1	a	a	DET
aijssr-2128	8	2	descriptive	descriptive	ADJ
aijssr-2128	8	3	research	research	NOUN
aijssr-2128	8	4	design	design	NOUN
aijssr-2128	8	5	was	be	AUX
aijssr-2128	8	6	used	use	VERB
aijssr-2128	8	7	.	.	PUNCT
aijssr-2128	9	1	the	the	DET
aijssr-2128	9	2	target	target	NOUN
aijssr-2128	9	3	population	population	NOUN
aijssr-2128	9	4	was	be	AUX
aijssr-2128	9	5	employees	employee	NOUN
aijssr-2128	9	6	within	within	ADP
aijssr-2128	9	7	nakuru	nakuru	PROPN
aijssr-2128	9	8	county	county	PROPN
aijssr-2128	9	9	’s	’s	PART
aijssr-2128	9	10	public	public	ADJ
aijssr-2128	9	11	finance	finance	NOUN
aijssr-2128	9	12	sector	sector	NOUN
aijssr-2128	9	13	.	.	PUNCT
aijssr-2128	10	1	a	a	DET
aijssr-2128	10	2	census	census	NOUN
aijssr-2128	10	3	of	of	ADP
aijssr-2128	10	4	all	all	DET
aijssr-2128	10	5	80	80	NUM
aijssr-2128	10	6	employees	employee	NOUN
aijssr-2128	10	7	was	be	AUX
aijssr-2128	10	8	done	do	VERB
aijssr-2128	10	9	,	,	PUNCT
aijssr-2128	10	10	and	and	CCONJ
aijssr-2128	10	11	a	a	DET
aijssr-2128	10	12	cronbach	cronbach	ADJ
aijssr-2128	10	13	alpha	alpha	NOUN
aijssr-2128	10	14	of	of	ADP
aijssr-2128	10	15	0.7	0.7	NUM
aijssr-2128	10	16	was	be	AUX
aijssr-2128	10	17	used	use	VERB
aijssr-2128	10	18	to	to	PART
aijssr-2128	10	19	determine	determine	VERB
aijssr-2128	10	20	the	the	DET
aijssr-2128	10	21	reliability	reliability	NOUN
aijssr-2128	10	22	of	of	ADP
aijssr-2128	10	23	the	the	DET
aijssr-2128	10	24	research	research	NOUN
aijssr-2128	10	25	instruments	instrument	NOUN
aijssr-2128	10	26	.	.	PUNCT
aijssr-2128	11	1	secondary	secondary	ADJ
aijssr-2128	11	2	data	datum	NOUN
aijssr-2128	11	3	was	be	AUX
aijssr-2128	11	4	collected	collect	VERB
aijssr-2128	11	5	from	from	ADP
aijssr-2128	11	6	published	publish	VERB
aijssr-2128	11	7	materials	material	NOUN
aijssr-2128	11	8	from	from	ADP
aijssr-2128	11	9	county	county	NOUN
aijssr-2128	11	10	and	and	CCONJ
aijssr-2128	11	11	government	government	NOUN
aijssr-2128	11	12	agencies	agency	NOUN
aijssr-2128	11	13	.	.	PUNCT
aijssr-2128	12	1	data	datum	NOUN
aijssr-2128	12	2	was	be	AUX
aijssr-2128	12	3	analyzed	analyze	VERB
aijssr-2128	12	4	through	through	ADP
aijssr-2128	12	5	the	the	DET
aijssr-2128	12	6	statistical	statistical	ADJ
aijssr-2128	12	7	package	package	NOUN
aijssr-2128	12	8	for	for	ADP
aijssr-2128	12	9	social	social	ADJ
aijssr-2128	12	10	sciences	science	NOUN
aijssr-2128	12	11	to	to	PART
aijssr-2128	12	12	provide	provide	VERB
aijssr-2128	12	13	inferential	inferential	ADJ
aijssr-2128	12	14	and	and	CCONJ
aijssr-2128	12	15	descriptive	descriptive	ADJ
aijssr-2128	12	16	statistics	statistic	NOUN
aijssr-2128	12	17	.	.	PUNCT
aijssr-2128	13	1	the	the	DET
aijssr-2128	13	2	study	study	NOUN
aijssr-2128	13	3	revealed	reveal	VERB
aijssr-2128	13	4	that	that	SCONJ
aijssr-2128	13	5	county	county	NOUN
aijssr-2128	13	6	governments	government	NOUN
aijssr-2128	13	7	use	use	VERB
aijssr-2128	13	8	budget	budget	NOUN
aijssr-2128	13	9	implementation	implementation	NOUN
aijssr-2128	13	10	,	,	PUNCT
aijssr-2128	13	11	regular	regular	ADJ
aijssr-2128	13	12	reviews	review	NOUN
aijssr-2128	13	13	,	,	PUNCT
aijssr-2128	13	14	and	and	CCONJ
aijssr-2128	13	15	monitoring	monitor	VERB
aijssr-2128	13	16	to	to	PART
aijssr-2128	13	17	improve	improve	VERB
aijssr-2128	13	18	compliance	compliance	NOUN
aijssr-2128	13	19	and	and	CCONJ
aijssr-2128	13	20	performance	performance	NOUN
aijssr-2128	13	21	.	.	PUNCT
aijssr-2128	14	1	there	there	PRON
aijssr-2128	14	2	was	be	VERB
aijssr-2128	14	3	a	a	DET
aijssr-2128	14	4	moderate	moderate	ADJ
aijssr-2128	14	5	positive	positive	ADJ
aijssr-2128	14	6	and	and	CCONJ
aijssr-2128	14	7	statistically	statistically	ADV
aijssr-2128	14	8	significant	significant	ADJ
aijssr-2128	14	9	correlation	correlation	NOUN
aijssr-2128	14	10	between	between	ADP
aijssr-2128	14	11	public	public	ADJ
aijssr-2128	14	12	budgeting	budgeting	NOUN
aijssr-2128	14	13	on	on	ADP
aijssr-2128	14	14	the	the	DET
aijssr-2128	14	15	performance	performance	NOUN
aijssr-2128	14	16	of	of	ADP
aijssr-2128	14	17	central	central	ADJ
aijssr-2128	14	18	rift	rift	NOUN
aijssr-2128	14	19	county	county	NOUN
aijssr-2128	14	20	governments	government	NOUN
aijssr-2128	14	21	(	(	PUNCT
aijssr-2128	14	22	r	r	NOUN
aijssr-2128	14	23	=	=	SYM
aijssr-2128	14	24	0.443	0.443	NUM
aijssr-2128	14	25	;	;	PUNCT
aijssr-2128	14	26	p	p	X
aijssr-2128	14	27	<	<	X
aijssr-2128	14	28	0.05	0.05	NUM
aijssr-2128	14	29	)	)	PUNCT
aijssr-2128	14	30	;	;	PUNCT
aijssr-2128	14	31	an	an	DET
aijssr-2128	14	32	average	average	ADJ
aijssr-2128	14	33	positive	positive	ADJ
aijssr-2128	14	34	and	and	CCONJ
aijssr-2128	14	35	statistically	statistically	ADV
aijssr-2128	14	36	significant	significant	ADJ
aijssr-2128	14	37	correlation	correlation	NOUN
aijssr-2128	14	38	between	between	ADP
aijssr-2128	14	39	public	public	ADJ
aijssr-2128	14	40	financial	financial	ADJ
aijssr-2128	14	41	reporting	reporting	NOUN
aijssr-2128	14	42	on	on	ADP
aijssr-2128	14	43	the	the	DET
aijssr-2128	14	44	performance	performance	NOUN
aijssr-2128	14	45	of	of	ADP
aijssr-2128	14	46	central	central	ADJ
aijssr-2128	14	47	rift	rift	NOUN
aijssr-2128	14	48	county	county	NOUN
aijssr-2128	14	49	governments	government	NOUN
aijssr-2128	14	50	(	(	PUNCT
aijssr-2128	14	51	r	r	NOUN
aijssr-2128	14	52	=	=	NOUN
aijssr-2128	14	53	0.441	0.441	NUM
aijssr-2128	14	54	;	;	PUNCT
aijssr-2128	14	55	p	p	X
aijssr-2128	14	56	<	<	X
aijssr-2128	14	57	0.05	0.05	NUM
aijssr-2128	14	58	)	)	PUNCT
aijssr-2128	14	59	;	;	PUNCT
aijssr-2128	14	60	a	a	DET
aijssr-2128	14	61	moderate	moderate	ADJ
aijssr-2128	14	62	positive	positive	ADJ
aijssr-2128	14	63	correlation	correlation	NOUN
aijssr-2128	14	64	between	between	ADP
aijssr-2128	14	65	public	public	ADJ
aijssr-2128	14	66	revenue	revenue	NOUN
aijssr-2128	14	67	mobilizations	mobilization	NOUN
aijssr-2128	14	68	on	on	ADP
aijssr-2128	14	69	the	the	DET
aijssr-2128	14	70	performance	performance	NOUN
aijssr-2128	14	71	of	of	ADP
aijssr-2128	14	72	central	central	ADJ
aijssr-2128	14	73	rift	rift	NOUN
aijssr-2128	14	74	county	county	NOUN
aijssr-2128	14	75	governments	government	NOUN
aijssr-2128	14	76	(	(	PUNCT
aijssr-2128	14	77	r	r	NOUN
aijssr-2128	14	78	=	=	NOUN
aijssr-2128	14	79	0.441	0.441	NUM
aijssr-2128	14	80	;	;	PUNCT
aijssr-2128	14	81	p	p	X
aijssr-2128	14	82	<	<	X
aijssr-2128	14	83	0.05	0.05	NUM
aijssr-2128	14	84	)	)	PUNCT
aijssr-2128	14	85	,	,	PUNCT
aijssr-2128	14	86	and	and	CCONJ
aijssr-2128	14	87	a	a	DET
aijssr-2128	14	88	moderate	moderate	ADJ
aijssr-2128	14	89	positive	positive	ADJ
aijssr-2128	14	90	correlation	correlation	NOUN
aijssr-2128	14	91	between	between	ADP
aijssr-2128	14	92	public	public	ADJ
aijssr-2128	14	93	finance	finance	NOUN
aijssr-2128	14	94	procurement	procurement	NOUN
aijssr-2128	14	95	on	on	ADP
aijssr-2128	14	96	the	the	DET
aijssr-2128	14	97	performance	performance	NOUN
aijssr-2128	14	98	of	of	ADP
aijssr-2128	14	99	central	central	ADJ
aijssr-2128	14	100	rift	rift	NOUN
aijssr-2128	14	101	county	county	NOUN
aijssr-2128	14	102	governments	government	NOUN
aijssr-2128	14	103	(	(	PUNCT
aijssr-2128	14	104	r	r	NOUN
aijssr-2128	14	105	=	=	NOUN
aijssr-2128	14	106	0.441	0.441	NUM
aijssr-2128	14	107	;	;	PUNCT
aijssr-2128	14	108	p	p	X
aijssr-2128	14	109	<	<	X
aijssr-2128	14	110	0.05	0.05	NUM
aijssr-2128	14	111	)	)	PUNCT
aijssr-2128	14	112	.	.	PUNCT
aijssr-2128	15	1	there	there	PRON
aijssr-2128	15	2	is	be	VERB
aijssr-2128	15	3	a	a	DET
aijssr-2128	15	4	need	need	NOUN
aijssr-2128	15	5	to	to	PART
aijssr-2128	15	6	realign	realign	VERB
aijssr-2128	15	7	the	the	DET
aijssr-2128	15	8	budget	budget	NOUN
aijssr-2128	15	9	processing	processing	NOUN
aijssr-2128	15	10	and	and	CCONJ
aijssr-2128	15	11	reporting	reporting	NOUN
aijssr-2128	15	12	format	format	NOUN
aijssr-2128	15	13	in	in	ADP
aijssr-2128	15	14	conformity	conformity	NOUN
aijssr-2128	15	15	with	with	ADP
aijssr-2128	15	16	ipsas	ipsa	NOUN
aijssr-2128	15	17	reporting	reporting	NOUN
aijssr-2128	15	18	standards	standard	NOUN
aijssr-2128	15	19	.	.	PUNCT
aijssr-2128	16	1	©	©	ADP
aijssr-2128	16	2	2023	2023	NUM
aijssr-2128	16	3	by	by	ADP
aijssr-2128	16	4	the	the	DET
aijssr-2128	16	5	authors	author	NOUN
aijssr-2128	16	6	.	.	PUNCT
aijssr-2128	17	1	licensee	licensee	PROPN
aijssr-2128	17	2	cribfb	cribfb	PROPN
aijssr-2128	17	3	,	,	PUNCT
aijssr-2128	17	4	usa	usa	PROPN
aijssr-2128	17	5	.	.	PROPN
aijssr-2128	18	1	this	this	DET
aijssr-2128	18	2	article	article	NOUN
aijssr-2128	18	3	is	be	AUX
aijssr-2128	18	4	an	an	DET
aijssr-2128	18	5	open	open	ADJ
aijssr-2128	18	6	access	access	NOUN
aijssr-2128	18	7	article	article	NOUN
aijssr-2128	18	8	distributed	distribute	VERB
aijssr-2128	18	9	under	under	ADP
aijssr-2128	18	10	the	the	DET
aijssr-2128	18	11	terms	term	NOUN
aijssr-2128	18	12	and	and	CCONJ
aijssr-2128	18	13	conditions	condition	NOUN
aijssr-2128	18	14	of	of	ADP
aijssr-2128	18	15	the	the	DET
aijssr-2128	18	16	creative	creative	ADJ
aijssr-2128	18	17	commons	common	NOUN
aijssr-2128	18	18	attribution	attribution	NOUN
aijssr-2128	18	19	(	(	PUNCT
aijssr-2128	18	20	cc	cc	NOUN
aijssr-2128	18	21	by	by	ADP
aijssr-2128	18	22	)	)	PUNCT
aijssr-2128	18	23	license	license	NOUN
aijssr-2128	18	24	(	(	PUNCT
aijssr-2128	18	25	http://creativecommons.org/licenses/by/4.0/	http://creativecommons.org/licenses/by/4.0/	PROPN
aijssr-2128	18	26	)	)	PUNCT
aijssr-2128	18	27	.	.	PUNCT
aijssr-2128	19	1	introduction	introduction	NOUN
aijssr-2128	19	2	the	the	DET
aijssr-2128	19	3	importance	importance	NOUN
aijssr-2128	19	4	of	of	ADP
aijssr-2128	19	5	evaluating	evaluate	VERB
aijssr-2128	19	6	the	the	DET
aijssr-2128	19	7	performance	performance	NOUN
aijssr-2128	19	8	of	of	ADP
aijssr-2128	19	9	county	county	NOUN
aijssr-2128	19	10	governments	government	NOUN
aijssr-2128	19	11	has	have	AUX
aijssr-2128	19	12	been	be	AUX
aijssr-2128	19	13	underscored	underscore	VERB
aijssr-2128	19	14	.	.	PUNCT
aijssr-2128	20	1	turley	turley	PROPN
aijssr-2128	20	2	,	,	PUNCT
aijssr-2128	20	3	robbins	robbin	NOUN
aijssr-2128	20	4	,	,	PUNCT
aijssr-2128	20	5	and	and	CCONJ
aijssr-2128	20	6	mcnena	mcnena	PROPN
aijssr-2128	20	7	(	(	PUNCT
aijssr-2128	20	8	2015	2015	NUM
aijssr-2128	20	9	)	)	PUNCT
aijssr-2128	20	10	note	note	VERB
aijssr-2128	20	11	that	that	SCONJ
aijssr-2128	20	12	assessing	assess	VERB
aijssr-2128	20	13	local	local	ADJ
aijssr-2128	20	14	governments	government	NOUN
aijssr-2128	20	15	'	'	PART
aijssr-2128	20	16	performance	performance	NOUN
aijssr-2128	20	17	helps	helps	AUX
aijssr-2128	20	18	distinguish	distinguish	VERB
aijssr-2128	20	19	well	well	ADV
aijssr-2128	20	20	-	-	PUNCT
aijssr-2128	20	21	performing	perform	VERB
aijssr-2128	20	22	and	and	CCONJ
aijssr-2128	20	23	local	local	ADJ
aijssr-2128	20	24	county	county	NOUN
aijssr-2128	20	25	governments	government	NOUN
aijssr-2128	20	26	in	in	ADP
aijssr-2128	20	27	dire	dire	ADJ
aijssr-2128	20	28	financial	financial	ADJ
aijssr-2128	20	29	difficulties	difficulty	NOUN
aijssr-2128	20	30	.	.	PUNCT
aijssr-2128	21	1	this	this	DET
aijssr-2128	21	2	distinction	distinction	NOUN
aijssr-2128	21	3	is	be	AUX
aijssr-2128	21	4	significant	significant	ADJ
aijssr-2128	21	5	in	in	ADP
aijssr-2128	21	6	replicating	replicate	VERB
aijssr-2128	21	7	practices	practice	NOUN
aijssr-2128	21	8	of	of	ADP
aijssr-2128	21	9	well	well	ADV
aijssr-2128	21	10	-	-	PUNCT
aijssr-2128	21	11	to	to	PART
aijssr-2128	21	12	-	-	PUNCT
aijssr-2128	21	13	do	do	AUX
aijssr-2128	21	14	countries	country	NOUN
aijssr-2128	21	15	in	in	ADP
aijssr-2128	21	16	those	those	PRON
aijssr-2128	21	17	undergoing	undergo	VERB
aijssr-2128	21	18	economic	economic	ADJ
aijssr-2128	21	19	distress	distress	NOUN
aijssr-2128	21	20	.	.	PUNCT
aijssr-2128	22	1	britain	britain	PROPN
aijssr-2128	22	2	greasley	greasley	PROPN
aijssr-2128	22	3	,	,	PUNCT
aijssr-2128	22	4	john	john	PROPN
aijssr-2128	22	5	,	,	PUNCT
aijssr-2128	22	6	and	and	CCONJ
aijssr-2128	22	7	wolman	wolman	NOUN
aijssr-2128	22	8	(	(	PUNCT
aijssr-2128	22	9	2011	2011	NUM
aijssr-2128	22	10	)	)	PUNCT
aijssr-2128	22	11	note	note	NOUN
aijssr-2128	22	12	that	that	SCONJ
aijssr-2128	22	13	variegated	variegate	VERB
aijssr-2128	22	14	factors	factor	NOUN
aijssr-2128	22	15	economically	economically	ADV
aijssr-2128	22	16	give	give	VERB
aijssr-2128	22	17	some	some	DET
aijssr-2128	22	18	countries	country	NOUN
aijssr-2128	22	19	peculiar	peculiar	ADJ
aijssr-2128	22	20	advantages	advantage	NOUN
aijssr-2128	22	21	.	.	PUNCT
aijssr-2128	23	1	regardless	regardless	ADV
aijssr-2128	23	2	,	,	PUNCT
aijssr-2128	23	3	county	county	NOUN
aijssr-2128	23	4	governments	government	NOUN
aijssr-2128	23	5	employ	employ	VERB
aijssr-2128	23	6	different	different	ADJ
aijssr-2128	23	7	strategies	strategy	NOUN
aijssr-2128	23	8	to	to	PART
aijssr-2128	23	9	meet	meet	VERB
aijssr-2128	23	10	this	this	DET
aijssr-2128	23	11	gap	gap	NOUN
aijssr-2128	23	12	.	.	PUNCT
aijssr-2128	24	1	in	in	ADP
aijssr-2128	24	2	indonesia	indonesia	PROPN
aijssr-2128	24	3	,	,	PUNCT
aijssr-2128	24	4	adler	adler	PROPN
aijssr-2128	24	5	et	et	PROPN
aijssr-2128	24	6	al	al	PROPN
aijssr-2128	24	7	.	.	PROPN
aijssr-2128	25	1	(	(	PUNCT
aijssr-2128	25	2	2012	2012	NUM
aijssr-2128	25	3	)	)	PUNCT
aijssr-2128	25	4	note	note	VERB
aijssr-2128	25	5	that	that	SCONJ
aijssr-2128	25	6	the	the	DET
aijssr-2128	25	7	performance	performance	NOUN
aijssr-2128	25	8	of	of	ADP
aijssr-2128	25	9	county	county	NOUN
aijssr-2128	25	10	governments	government	NOUN
aijssr-2128	25	11	depends	depend	VERB
aijssr-2128	25	12	on	on	ADP
aijssr-2128	25	13	regulatory	regulatory	ADJ
aijssr-2128	25	14	requirements	requirement	NOUN
aijssr-2128	25	15	such	such	ADJ
aijssr-2128	25	16	as	as	ADP
aijssr-2128	25	17	internal	internal	ADJ
aijssr-2128	25	18	controls	control	NOUN
aijssr-2128	25	19	and	and	CCONJ
aijssr-2128	25	20	budgeting	budgeting	NOUN
aijssr-2128	25	21	,	,	PUNCT
aijssr-2128	25	22	which	which	PRON
aijssr-2128	25	23	enhance	enhance	VERB
aijssr-2128	25	24	the	the	DET
aijssr-2128	25	25	effectiveness	effectiveness	NOUN
aijssr-2128	25	26	of	of	ADP
aijssr-2128	25	27	governance	governance	NOUN
aijssr-2128	25	28	.	.	PUNCT
aijssr-2128	26	1	regionally	regionally	ADV
aijssr-2128	26	2	,	,	PUNCT
aijssr-2128	26	3	countries	country	NOUN
aijssr-2128	26	4	such	such	ADJ
aijssr-2128	26	5	as	as	ADP
aijssr-2128	26	6	nigeria	nigeria	PROPN
aijssr-2128	26	7	,	,	PUNCT
aijssr-2128	26	8	uganda	uganda	PROPN
aijssr-2128	26	9	,	,	PUNCT
aijssr-2128	26	10	south	south	PROPN
aijssr-2128	26	11	sudan	sudan	PROPN
aijssr-2128	26	12	,	,	PUNCT
aijssr-2128	26	13	and	and	CCONJ
aijssr-2128	26	14	south	south	PROPN
aijssr-2128	26	15	africa	africa	PROPN
aijssr-2128	26	16	have	have	AUX
aijssr-2128	26	17	embraced	embrace	VERB
aijssr-2128	26	18	local	local	ADJ
aijssr-2128	26	19	governments	government	NOUN
aijssr-2128	26	20	to	to	PART
aijssr-2128	26	21	improve	improve	VERB
aijssr-2128	26	22	social	social	ADJ
aijssr-2128	26	23	delivery	delivery	NOUN
aijssr-2128	26	24	.	.	PUNCT
aijssr-2128	27	1	it	it	PRON
aijssr-2128	27	2	is	be	AUX
aijssr-2128	27	3	the	the	DET
aijssr-2128	27	4	case	case	NOUN
aijssr-2128	27	5	that	that	SCONJ
aijssr-2128	27	6	local	local	ADJ
aijssr-2128	27	7	governments	government	NOUN
aijssr-2128	27	8	in	in	ADP
aijssr-2128	27	9	nigeria	nigeria	PROPN
aijssr-2128	27	10	,	,	PUNCT
aijssr-2128	27	11	as	as	ADP
aijssr-2128	27	12	agba	agba	PROPN
aijssr-2128	27	13	,	,	PUNCT
aijssr-2128	27	14	akwara	akwara	ADV
aijssr-2128	27	15	,	,	PUNCT
aijssr-2128	27	16	and	and	CCONJ
aijssr-2128	27	17	idu	idu	VERB
aijssr-2128	27	18	(	(	PUNCT
aijssr-2128	27	19	2013	2013	NUM
aijssr-2128	27	20	)	)	PUNCT
aijssr-2128	27	21	note	note	NOUN
aijssr-2128	27	22	,	,	PUNCT
aijssr-2128	27	23	need	need	VERB
aijssr-2128	27	24	to	to	PART
aijssr-2128	27	25	improve	improve	VERB
aijssr-2128	27	26	service	service	NOUN
aijssr-2128	27	27	delivery	delivery	NOUN
aijssr-2128	27	28	.	.	PUNCT
aijssr-2128	28	1	despite	despite	SCONJ
aijssr-2128	28	2	significant	significant	ADJ
aijssr-2128	28	3	financial	financial	ADJ
aijssr-2128	28	4	allocations	allocation	NOUN
aijssr-2128	28	5	,	,	PUNCT
aijssr-2128	28	6	nigerian	nigerian	ADJ
aijssr-2128	28	7	local	local	ADJ
aijssr-2128	28	8	governments	government	NOUN
aijssr-2128	28	9	still	still	ADV
aijssr-2128	28	10	need	need	VERB
aijssr-2128	28	11	to	to	PART
aijssr-2128	28	12	justify	justify	VERB
aijssr-2128	28	13	their	their	PRON
aijssr-2128	28	14	continued	continue	VERB
aijssr-2128	28	15	office	office	NOUN
aijssr-2128	28	16	tenure	tenure	NOUN
aijssr-2128	28	17	in	in	ADP
aijssr-2128	28	18	aspects	aspect	NOUN
aijssr-2128	28	19	related	relate	VERB
aijssr-2128	28	20	to	to	ADP
aijssr-2128	28	21	socioeconomical	socioeconomical	ADJ
aijssr-2128	28	22	standards	standard	NOUN
aijssr-2128	28	23	of	of	ADP
aijssr-2128	28	24	measurable	measurable	ADJ
aijssr-2128	28	25	growth	growth	NOUN
aijssr-2128	28	26	.	.	PUNCT
aijssr-2128	29	1	tumushabe	tumushabe	NOUN
aijssr-2128	29	2	,	,	PUNCT
aijssr-2128	29	3	muyomba	muyomba	NOUN
aijssr-2128	29	4	-	-	PUNCT
aijssr-2128	29	5	tamale	tamale	NOUN
aijssr-2128	29	6	,	,	PUNCT
aijssr-2128	29	7	and	and	CCONJ
aijssr-2128	29	8	mushemeza	mushemeza	NOUN
aijssr-2128	29	9	(	(	PUNCT
aijssr-2128	29	10	2010	2010	NUM
aijssr-2128	29	11	)	)	PUNCT
aijssr-2128	29	12	note	note	VERB
aijssr-2128	29	13	the	the	DET
aijssr-2128	29	14	significance	significance	NOUN
aijssr-2128	29	15	of	of	ADP
aijssr-2128	29	16	monitoring	monitoring	NOUN
aijssr-2128	29	17	and	and	CCONJ
aijssr-2128	29	18	assessing	assess	VERB
aijssr-2128	29	19	the	the	DET
aijssr-2128	29	20	periodic	periodic	ADJ
aijssr-2128	29	21	performance	performance	NOUN
aijssr-2128	29	22	of	of	ADP
aijssr-2128	29	23	county	county	NOUN
aijssr-2128	29	24	governments	government	NOUN
aijssr-2128	29	25	using	use	VERB
aijssr-2128	29	26	such	such	ADJ
aijssr-2128	29	27	means	mean	NOUN
aijssr-2128	29	28	as	as	ADP
aijssr-2128	29	29	the	the	DET
aijssr-2128	29	30	balanced	balanced	ADJ
aijssr-2128	29	31	scorecard	scorecard	NOUN
aijssr-2128	29	32	,	,	PUNCT
aijssr-2128	29	33	ensuring	ensure	VERB
aijssr-2128	29	34	the	the	DET
aijssr-2128	29	35	tracking	tracking	NOUN
aijssr-2128	29	36	of	of	ADP
aijssr-2128	29	37	point	point	NOUN
aijssr-2128	29	38	socio	socio	NOUN
aijssr-2128	29	39	-	-	PUNCT
aijssr-2128	29	40	economic	economic	ADJ
aijssr-2128	29	41	progress	progress	NOUN
aijssr-2128	29	42	.	.	PUNCT
aijssr-2128	30	1	in	in	ADP
aijssr-2128	30	2	tanzania	tanzania	PROPN
aijssr-2128	30	3	,	,	PUNCT
aijssr-2128	30	4	local	local	ADJ
aijssr-2128	30	5	governments	government	NOUN
aijssr-2128	30	6	in	in	ADP
aijssr-2128	30	7	the	the	DET
aijssr-2128	30	8	form	form	NOUN
aijssr-2128	30	9	of	of	ADP
aijssr-2128	30	10	municipalities	municipality	NOUN
aijssr-2128	30	11	have	have	AUX
aijssr-2128	30	12	been	be	AUX
aijssr-2128	30	13	created	create	VERB
aijssr-2128	30	14	to	to	PART
aijssr-2128	30	15	enhance	enhance	VERB
aijssr-2128	30	16	quality	quality	NOUN
aijssr-2128	30	17	service	service	NOUN
aijssr-2128	30	18	delivery	delivery	NOUN
aijssr-2128	30	19	.	.	PUNCT
aijssr-2128	31	1	according	accord	VERB
aijssr-2128	31	2	to	to	ADP
aijssr-2128	31	3	lerno	lerno	NOUN
aijssr-2128	31	4	(	(	PUNCT
aijssr-2128	31	5	2016	2016	NUM
aijssr-2128	31	6	)	)	PUNCT
aijssr-2128	31	7	,	,	PUNCT
aijssr-2128	31	8	county	county	NOUN
aijssr-2128	31	9	governments	government	NOUN
aijssr-2128	31	10	in	in	ADP
aijssr-2128	31	11	kenya	kenya	PROPN
aijssr-2128	31	12	still	still	ADV
aijssr-2128	31	13	need	need	VERB
aijssr-2128	31	14	to	to	PART
aijssr-2128	31	15	record	record	VERB
aijssr-2128	31	16	better	well	ADJ
aijssr-2128	31	17	performance	performance	NOUN
aijssr-2128	31	18	regardless	regardless	ADV
aijssr-2128	31	19	of	of	ADP
aijssr-2128	31	20	robust	robust	ADJ
aijssr-2128	31	21	public	public	ADJ
aijssr-2128	31	22	financial	financial	ADJ
aijssr-2128	31	23	management	management	NOUN
aijssr-2128	31	24	practices	practice	NOUN
aijssr-2128	31	25	.	.	PUNCT
aijssr-2128	32	1	considering	consider	VERB
aijssr-2128	32	2	kibunja	kibunja	INTJ
aijssr-2128	32	3	(	(	PUNCT
aijssr-2128	32	4	2017	2017	NUM
aijssr-2128	32	5	)	)	PUNCT
aijssr-2128	32	6	,	,	PUNCT
aijssr-2128	32	7	citizens	citizen	NOUN
aijssr-2128	32	8	hold	hold	VERB
aijssr-2128	32	9	kenyan	kenyan	ADJ
aijssr-2128	32	10	county	county	NOUN
aijssr-2128	32	11	governments	government	NOUN
aijssr-2128	32	12	accountable	accountable	ADJ
aijssr-2128	32	13	for	for	ADP
aijssr-2128	32	14	allocating	allocate	VERB
aijssr-2128	32	15	,	,	PUNCT
aijssr-2128	32	16	using	use	VERB
aijssr-2128	32	17	,	,	PUNCT
aijssr-2128	32	18	and	and	CCONJ
aijssr-2128	32	19	custody	custody	NOUN
aijssr-2128	32	20	of	of	ADP
aijssr-2128	32	21	resources	resource	NOUN
aijssr-2128	32	22	.	.	PUNCT
aijssr-2128	33	1	1corresponding	1corresponding	NUM
aijssr-2128	33	2	author	author	NOUN
aijssr-2128	33	3	:	:	PUNCT
aijssr-2128	33	4	orcid	orcid	PROPN
aijssr-2128	33	5	i	i	PRON
aijssr-2128	33	6	d	d	NOUN
aijssr-2128	33	7	:	:	PUNCT
aijssr-2128	33	8	0000	0000	NUM
aijssr-2128	33	9	-	-	PUNCT
aijssr-2128	33	10	0001	0001	NUM
aijssr-2128	33	11	-	-	PUNCT
aijssr-2128	33	12	8778	8778	NUM
aijssr-2128	33	13	-	-	SYM
aijssr-2128	33	14	8950	8950	NUM
aijssr-2128	33	15	©	©	PROPN
aijssr-2128	33	16	2023	2023	NUM
aijssr-2128	33	17	by	by	ADP
aijssr-2128	33	18	the	the	DET
aijssr-2128	33	19	authors	author	NOUN
aijssr-2128	33	20	.	.	PUNCT
aijssr-2128	34	1	hosting	host	VERB
aijssr-2128	34	2	by	by	ADP
aijssr-2128	34	3	cribfb	cribfb	PROPN
aijssr-2128	34	4	.	.	PUNCT
aijssr-2128	35	1	peer	peer	NOUN
aijssr-2128	35	2	review	review	NOUN
aijssr-2128	35	3	under	under	ADP
aijssr-2128	35	4	responsibility	responsibility	NOUN
aijssr-2128	35	5	of	of	ADP
aijssr-2128	35	6	cribfb	cribfb	PROPN
aijssr-2128	35	7	,	,	PUNCT
aijssr-2128	35	8	usa	usa	PROPN
aijssr-2128	35	9	.	.	PROPN
aijssr-2128	35	10	https://doi.org/10.46281/aijssr.v14i1.2128	https://doi.org/10.46281/aijssr.v14i1.2128	X
aijssr-2128	35	11	to	to	PART
aijssr-2128	35	12	cite	cite	VERB
aijssr-2128	35	13	this	this	DET
aijssr-2128	35	14	article	article	NOUN
aijssr-2128	35	15	:	:	PUNCT
aijssr-2128	35	16	mong’are	mong’are	PROPN
aijssr-2128	35	17	,	,	PUNCT
aijssr-2128	35	18	w.	w.	PROPN
aijssr-2128	35	19	,	,	PUNCT
aijssr-2128	35	20	&	&	CCONJ
aijssr-2128	35	21	atheru	atheru	PROPN
aijssr-2128	35	22	,	,	PUNCT
aijssr-2128	35	23	g.	g.	PROPN
aijssr-2128	35	24	(	(	PUNCT
aijssr-2128	35	25	2023	2023	NUM
aijssr-2128	35	26	)	)	PUNCT
aijssr-2128	35	27	.	.	PUNCT
aijssr-2128	36	1	public	public	ADJ
aijssr-2128	36	2	financial	financial	ADJ
aijssr-2128	36	3	management	management	NOUN
aijssr-2128	36	4	practices	practice	NOUN
aijssr-2128	36	5	and	and	CCONJ
aijssr-2128	36	6	performance	performance	NOUN
aijssr-2128	36	7	of	of	ADP
aijssr-2128	36	8	selected	select	VERB
aijssr-2128	36	9	county	county	NOUN
aijssr-2128	36	10	governments	government	NOUN
aijssr-2128	36	11	in	in	ADP
aijssr-2128	36	12	kenya	kenya	PROPN
aijssr-2128	36	13	.	.	PUNCT
aijssr-2128	37	1	american	american	PROPN
aijssr-2128	37	2	international	international	PROPN
aijssr-2128	37	3	journal	journal	PROPN
aijssr-2128	37	4	of	of	ADP
aijssr-2128	37	5	social	social	ADJ
aijssr-2128	37	6	science	science	NOUN
aijssr-2128	37	7	research	research	NOUN
aijssr-2128	37	8	,	,	PUNCT
aijssr-2128	37	9	14(1	14(1	NUM
aijssr-2128	37	10	)	)	PUNCT
aijssr-2128	37	11	,	,	PUNCT
aijssr-2128	37	12	43	43	NUM
aijssr-2128	37	13	-	-	SYM
aijssr-2128	37	14	53	53	NUM
aijssr-2128	37	15	.	.	PUNCT
aijssr-2128	37	16	https://doi.org/10.46281/aijssr.v14i1.2128	https://doi.org/10.46281/aijssr.v14i1.2128	PROPN
aijssr-2128	37	17	http://creativecommons.org/licenses/by/4.0/	http://creativecommons.org/licenses/by/4.0/	PROPN
aijssr-2128	37	18	)	)	PUNCT
aijssr-2128	37	19	https://doi.org/10.46281/aijssr.v14i1.2128	https://doi.org/10.46281/aijssr.v14i1.2128	X
aijssr-2128	37	20	https://orcid.org/0000-0001-8778-8950	https://orcid.org/0000-0001-8778-8950	PROPN
aijssr-2128	37	21	https://orcid.org/0009-0006-4292-1029	https://orcid.org/0009-0006-4292-1029	PROPN
aijssr-2128	37	22	mong’are	mong’are	PROPN
aijssr-2128	37	23	&	&	CCONJ
aijssr-2128	37	24	atheru	atheru	PROPN
aijssr-2128	37	25	,	,	PUNCT
aijssr-2128	37	26	american	american	PROPN
aijssr-2128	37	27	international	international	PROPN
aijssr-2128	37	28	journal	journal	PROPN
aijssr-2128	37	29	of	of	ADP
aijssr-2128	37	30	social	social	ADJ
aijssr-2128	37	31	science	science	NOUN
aijssr-2128	37	32	research	research	NOUN
aijssr-2128	37	33	14(1	14(1	NUM
aijssr-2128	37	34	)	)	PUNCT
aijssr-2128	37	35	(	(	PUNCT
aijssr-2128	37	36	2023	2023	NUM
aijssr-2128	37	37	)	)	PUNCT
aijssr-2128	37	38	,	,	PUNCT
aijssr-2128	37	39	43	43	NUM
aijssr-2128	37	40	-	-	SYM
aijssr-2128	37	41	53	53	NUM
aijssr-2128	37	42	44	44	NUM
aijssr-2128	37	43	many	many	ADJ
aijssr-2128	37	44	countries	country	NOUN
aijssr-2128	37	45	have	have	AUX
aijssr-2128	37	46	adopted	adopt	VERB
aijssr-2128	37	47	a	a	DET
aijssr-2128	37	48	unifying	unifying	ADJ
aijssr-2128	37	49	form	form	NOUN
aijssr-2128	37	50	of	of	ADP
aijssr-2128	37	51	pfm	pfm	NOUN
aijssr-2128	37	52	.	.	PUNCT
aijssr-2128	38	1	the	the	DET
aijssr-2128	38	2	unification	unification	NOUN
aijssr-2128	38	3	covers	cover	VERB
aijssr-2128	38	4	major	major	ADJ
aijssr-2128	38	5	policy	policy	NOUN
aijssr-2128	38	6	questions	question	NOUN
aijssr-2128	38	7	such	such	ADJ
aijssr-2128	38	8	as	as	ADP
aijssr-2128	38	9	the	the	DET
aijssr-2128	38	10	fiscal	fiscal	ADJ
aijssr-2128	38	11	position	position	NOUN
aijssr-2128	38	12	of	of	ADP
aijssr-2128	38	13	the	the	DET
aijssr-2128	38	14	government	government	NOUN
aijssr-2128	38	15	,	,	PUNCT
aijssr-2128	38	16	operational	operational	ADJ
aijssr-2128	38	17	issues	issue	NOUN
aijssr-2128	38	18	,	,	PUNCT
aijssr-2128	38	19	and	and	CCONJ
aijssr-2128	38	20	the	the	DET
aijssr-2128	38	21	provision	provision	NOUN
aijssr-2128	38	22	of	of	ADP
aijssr-2128	38	23	specific	specific	ADJ
aijssr-2128	38	24	services	service	NOUN
aijssr-2128	38	25	(	(	PUNCT
aijssr-2128	38	26	cangiano	cangiano	PROPN
aijssr-2128	38	27	et	et	PROPN
aijssr-2128	38	28	al	al	PROPN
aijssr-2128	38	29	.	.	PROPN
aijssr-2128	38	30	,	,	PUNCT
aijssr-2128	38	31	2013	2013	NUM
aijssr-2128	38	32	)	)	PUNCT
aijssr-2128	38	33	.	.	PUNCT
aijssr-2128	39	1	according	accord	VERB
aijssr-2128	39	2	to	to	ADP
aijssr-2128	39	3	mathenge	mathenge	NOUN
aijssr-2128	39	4	and	and	CCONJ
aijssr-2128	39	5	muturi	muturi	NOUN
aijssr-2128	39	6	(	(	PUNCT
aijssr-2128	39	7	2017	2017	NUM
aijssr-2128	39	8	)	)	PUNCT
aijssr-2128	39	9	,	,	PUNCT
aijssr-2128	39	10	public	public	ADJ
aijssr-2128	39	11	financial	financial	ADJ
aijssr-2128	39	12	management	management	NOUN
aijssr-2128	39	13	is	be	AUX
aijssr-2128	39	14	concerned	concern	VERB
aijssr-2128	39	15	with	with	ADP
aijssr-2128	39	16	ensuring	ensure	VERB
aijssr-2128	39	17	the	the	DET
aijssr-2128	39	18	availability	availability	NOUN
aijssr-2128	39	19	of	of	ADP
aijssr-2128	39	20	funds	fund	NOUN
aijssr-2128	39	21	effectively	effectively	ADV
aijssr-2128	39	22	and	and	CCONJ
aijssr-2128	39	23	efficiently	efficiently	ADV
aijssr-2128	39	24	to	to	PART
aijssr-2128	39	25	benefit	benefit	VERB
aijssr-2128	39	26	citizens	citizen	NOUN
aijssr-2128	39	27	.	.	PUNCT
aijssr-2128	40	1	the	the	DET
aijssr-2128	40	2	pfa	pfa	NOUN
aijssr-2128	40	3	requires	require	VERB
aijssr-2128	40	4	every	every	DET
aijssr-2128	40	5	county	county	NOUN
aijssr-2128	40	6	to	to	PART
aijssr-2128	40	7	outline	outline	VERB
aijssr-2128	40	8	a	a	DET
aijssr-2128	40	9	development	development	NOUN
aijssr-2128	40	10	plan	plan	NOUN
aijssr-2128	40	11	that	that	PRON
aijssr-2128	40	12	reflects	reflect	VERB
aijssr-2128	40	13	its	its	PRON
aijssr-2128	40	14	priorities	priority	NOUN
aijssr-2128	40	15	.	.	PUNCT
aijssr-2128	41	1	the	the	DET
aijssr-2128	41	2	method	method	NOUN
aijssr-2128	41	3	includes	include	VERB
aijssr-2128	41	4	strategic	strategic	ADJ
aijssr-2128	41	5	priorities	priority	NOUN
aijssr-2128	41	6	and	and	CCONJ
aijssr-2128	41	7	programs	program	NOUN
aijssr-2128	41	8	the	the	DET
aijssr-2128	41	9	county	county	NOUN
aijssr-2128	41	10	wants	want	VERB
aijssr-2128	41	11	to	to	PART
aijssr-2128	41	12	implement	implement	VERB
aijssr-2128	41	13	,	,	PUNCT
aijssr-2128	41	14	details	detail	NOUN
aijssr-2128	41	15	of	of	ADP
aijssr-2128	41	16	how	how	SCONJ
aijssr-2128	41	17	the	the	DET
aijssr-2128	41	18	program	program	NOUN
aijssr-2128	41	19	will	will	AUX
aijssr-2128	41	20	contribute	contribute	VERB
aijssr-2128	41	21	to	to	ADP
aijssr-2128	41	22	the	the	DET
aijssr-2128	41	23	development	development	NOUN
aijssr-2128	41	24	of	of	ADP
aijssr-2128	41	25	the	the	DET
aijssr-2128	41	26	county	county	NOUN
aijssr-2128	41	27	,	,	PUNCT
aijssr-2128	41	28	measurable	measurable	ADJ
aijssr-2128	41	29	indicators	indicator	NOUN
aijssr-2128	41	30	,	,	PUNCT
aijssr-2128	41	31	and	and	CCONJ
aijssr-2128	41	32	budget	budget	NOUN
aijssr-2128	41	33	allocated	allocate	VERB
aijssr-2128	41	34	(	(	PUNCT
aijssr-2128	41	35	cheruiyot	cheruiyot	NOUN
aijssr-2128	41	36	,	,	PUNCT
aijssr-2128	41	37	2018	2018	NUM
aijssr-2128	41	38	)	)	PUNCT
aijssr-2128	41	39	.	.	PUNCT
aijssr-2128	42	1	lastly	lastly	ADV
aijssr-2128	42	2	,	,	PUNCT
aijssr-2128	42	3	the	the	DET
aijssr-2128	42	4	performance	performance	NOUN
aijssr-2128	42	5	of	of	ADP
aijssr-2128	42	6	county	county	NOUN
aijssr-2128	42	7	governments	government	NOUN
aijssr-2128	42	8	in	in	ADP
aijssr-2128	42	9	kenya	kenya	PROPN
aijssr-2128	42	10	can	can	AUX
aijssr-2128	42	11	be	be	AUX
aijssr-2128	42	12	measured	measure	VERB
aijssr-2128	42	13	through	through	ADP
aijssr-2128	42	14	the	the	DET
aijssr-2128	42	15	effective	effective	ADJ
aijssr-2128	42	16	and	and	CCONJ
aijssr-2128	42	17	efficient	efficient	ADJ
aijssr-2128	42	18	use	use	NOUN
aijssr-2128	42	19	of	of	ADP
aijssr-2128	42	20	county	county	NOUN
aijssr-2128	42	21	resources	resource	NOUN
aijssr-2128	42	22	to	to	PART
aijssr-2128	42	23	implement	implement	VERB
aijssr-2128	42	24	infrastructure	infrastructure	NOUN
aijssr-2128	42	25	and	and	CCONJ
aijssr-2128	42	26	improve	improve	VERB
aijssr-2128	42	27	health	health	NOUN
aijssr-2128	42	28	,	,	PUNCT
aijssr-2128	42	29	education	education	NOUN
aijssr-2128	42	30	,	,	PUNCT
aijssr-2128	42	31	and	and	CCONJ
aijssr-2128	42	32	trade	trade	NOUN
aijssr-2128	42	33	(	(	PUNCT
aijssr-2128	42	34	lerno	lerno	NOUN
aijssr-2128	42	35	,	,	PUNCT
aijssr-2128	42	36	2016	2016	NUM
aijssr-2128	42	37	)	)	PUNCT
aijssr-2128	42	38	.	.	PUNCT
aijssr-2128	43	1	the	the	DET
aijssr-2128	43	2	county	county	NOUN
aijssr-2128	43	3	executive	executive	NOUN
aijssr-2128	43	4	for	for	ADP
aijssr-2128	43	5	finance	finance	NOUN
aijssr-2128	43	6	is	be	AUX
aijssr-2128	43	7	responsible	responsible	ADJ
aijssr-2128	43	8	for	for	ADP
aijssr-2128	43	9	managing	manage	VERB
aijssr-2128	43	10	funds	fund	NOUN
aijssr-2128	43	11	allocated	allocate	VERB
aijssr-2128	43	12	and	and	CCONJ
aijssr-2128	43	13	collected	collect	VERB
aijssr-2128	43	14	by	by	ADP
aijssr-2128	43	15	the	the	DET
aijssr-2128	43	16	county	county	NOUN
aijssr-2128	43	17	.	.	PUNCT
aijssr-2128	44	1	the	the	DET
aijssr-2128	44	2	cok	cok	NOUN
aijssr-2128	44	3	2010	2010	NUM
aijssr-2128	44	4	also	also	ADV
aijssr-2128	44	5	established	establish	VERB
aijssr-2128	44	6	different	different	ADJ
aijssr-2128	44	7	public	public	ADJ
aijssr-2128	44	8	finance	finance	NOUN
aijssr-2128	44	9	management	management	NOUN
aijssr-2128	44	10	institutions	institution	NOUN
aijssr-2128	44	11	such	such	ADJ
aijssr-2128	44	12	as	as	ADP
aijssr-2128	44	13	the	the	DET
aijssr-2128	44	14	commission	commission	NOUN
aijssr-2128	44	15	for	for	ADP
aijssr-2128	44	16	revenue	revenue	NOUN
aijssr-2128	44	17	allocation	allocation	NOUN
aijssr-2128	44	18	(	(	PUNCT
aijssr-2128	44	19	2018	2018	NUM
aijssr-2128	44	20	)	)	PUNCT
aijssr-2128	44	21	,	,	PUNCT
aijssr-2128	44	22	the	the	DET
aijssr-2128	44	23	office	office	NOUN
aijssr-2128	44	24	of	of	ADP
aijssr-2128	44	25	the	the	DET
aijssr-2128	44	26	controller	controller	NOUN
aijssr-2128	44	27	of	of	ADP
aijssr-2128	44	28	budget	budget	NOUN
aijssr-2128	44	29	(	(	PUNCT
aijssr-2128	44	30	cob	cob	NOUN
aijssr-2128	44	31	)	)	PUNCT
aijssr-2128	44	32	,	,	PUNCT
aijssr-2128	44	33	and	and	CCONJ
aijssr-2128	44	34	the	the	DET
aijssr-2128	44	35	salaries	salary	NOUN
aijssr-2128	44	36	and	and	CCONJ
aijssr-2128	44	37	remuneration	remuneration	NOUN
aijssr-2128	44	38	report	report	NOUN
aijssr-2128	44	39	.	.	PUNCT
aijssr-2128	45	1	the	the	DET
aijssr-2128	45	2	mandate	mandate	NOUN
aijssr-2128	45	3	of	of	ADP
aijssr-2128	45	4	the	the	DET
aijssr-2128	45	5	auditor	auditor	NOUN
aijssr-2128	45	6	general	general	NOUN
aijssr-2128	45	7	was	be	AUX
aijssr-2128	45	8	also	also	ADV
aijssr-2128	45	9	expanded	expand	VERB
aijssr-2128	45	10	under	under	ADP
aijssr-2128	45	11	the	the	DET
aijssr-2128	45	12	new	new	ADJ
aijssr-2128	45	13	constitution	constitution	NOUN
aijssr-2128	45	14	to	to	PART
aijssr-2128	45	15	cover	cover	VERB
aijssr-2128	45	16	auditing	auditing	NOUN
aijssr-2128	45	17	of	of	ADP
aijssr-2128	45	18	counties	county	NOUN
aijssr-2128	45	19	.	.	PUNCT
aijssr-2128	46	1	according	accord	VERB
aijssr-2128	46	2	to	to	ADP
aijssr-2128	46	3	the	the	DET
aijssr-2128	46	4	commission	commission	NOUN
aijssr-2128	46	5	of	of	ADP
aijssr-2128	46	6	revenue	revenue	NOUN
aijssr-2128	46	7	allocation	allocation	NOUN
aijssr-2128	46	8	(	(	PUNCT
aijssr-2128	46	9	2018	2018	NUM
aijssr-2128	46	10	)	)	PUNCT
aijssr-2128	46	11	,	,	PUNCT
aijssr-2128	46	12	county	county	NOUN
aijssr-2128	46	13	governments	government	NOUN
aijssr-2128	46	14	receive	receive	VERB
aijssr-2128	46	15	a	a	DET
aijssr-2128	46	16	share	share	NOUN
aijssr-2128	46	17	of	of	ADP
aijssr-2128	46	18	revenue	revenue	NOUN
aijssr-2128	46	19	based	base	VERB
aijssr-2128	46	20	on	on	ADP
aijssr-2128	46	21	population	population	NOUN
aijssr-2128	46	22	,	,	PUNCT
aijssr-2128	46	23	poverty	poverty	NOUN
aijssr-2128	46	24	,	,	PUNCT
aijssr-2128	46	25	land	land	NOUN
aijssr-2128	46	26	area	area	NOUN
aijssr-2128	46	27	,	,	PUNCT
aijssr-2128	46	28	fiscal	fiscal	ADJ
aijssr-2128	46	29	effort	effort	NOUN
aijssr-2128	46	30	,	,	PUNCT
aijssr-2128	46	31	and	and	CCONJ
aijssr-2128	46	32	development	development	NOUN
aijssr-2128	46	33	factors	factor	NOUN
aijssr-2128	46	34	.	.	PUNCT
aijssr-2128	47	1	each	each	DET
aijssr-2128	47	2	factor	factor	NOUN
aijssr-2128	47	3	determines	determine	VERB
aijssr-2128	47	4	the	the	DET
aijssr-2128	47	5	amount	amount	NOUN
aijssr-2128	47	6	of	of	ADP
aijssr-2128	47	7	funds	fund	NOUN
aijssr-2128	47	8	each	each	DET
aijssr-2128	47	9	county	county	NOUN
aijssr-2128	47	10	receives	receive	VERB
aijssr-2128	47	11	from	from	ADP
aijssr-2128	47	12	the	the	DET
aijssr-2128	47	13	national	national	ADJ
aijssr-2128	47	14	government	government	NOUN
aijssr-2128	47	15	.	.	PUNCT
aijssr-2128	48	1	counties	county	NOUN
aijssr-2128	48	2	are	be	AUX
aijssr-2128	48	3	expected	expect	VERB
aijssr-2128	48	4	to	to	PART
aijssr-2128	48	5	provide	provide	VERB
aijssr-2128	48	6	the	the	DET
aijssr-2128	48	7	auditor	auditor	NOUN
aijssr-2128	48	8	general	general	NOUN
aijssr-2128	48	9	with	with	ADP
aijssr-2128	48	10	financial	financial	ADJ
aijssr-2128	48	11	statements	statement	NOUN
aijssr-2128	48	12	,	,	PUNCT
aijssr-2128	48	13	which	which	PRON
aijssr-2128	48	14	are	be	AUX
aijssr-2128	48	15	audited	audit	VERB
aijssr-2128	48	16	and	and	CCONJ
aijssr-2128	48	17	published	publish	VERB
aijssr-2128	48	18	.	.	PUNCT
aijssr-2128	49	1	notably	notably	ADV
aijssr-2128	49	2	,	,	PUNCT
aijssr-2128	49	3	these	these	DET
aijssr-2128	49	4	published	publish	VERB
aijssr-2128	49	5	reports	report	NOUN
aijssr-2128	49	6	provide	provide	VERB
aijssr-2128	49	7	a	a	DET
aijssr-2128	49	8	basis	basis	NOUN
aijssr-2128	49	9	for	for	ADP
aijssr-2128	49	10	future	future	ADJ
aijssr-2128	49	11	revenue	revenue	NOUN
aijssr-2128	49	12	allocations	allocation	NOUN
aijssr-2128	49	13	.	.	PUNCT
aijssr-2128	50	1	according	accord	VERB
aijssr-2128	50	2	to	to	ADP
aijssr-2128	50	3	njahi	njahi	PROPN
aijssr-2128	50	4	(	(	PUNCT
aijssr-2128	50	5	2017	2017	NUM
aijssr-2128	50	6	)	)	PUNCT
aijssr-2128	50	7	,	,	PUNCT
aijssr-2128	50	8	financial	financial	ADJ
aijssr-2128	50	9	management	management	NOUN
aijssr-2128	50	10	remains	remain	VERB
aijssr-2128	50	11	the	the	DET
aijssr-2128	50	12	lifeblood	lifeblood	NOUN
aijssr-2128	50	13	of	of	ADP
aijssr-2128	50	14	organizations	organization	NOUN
aijssr-2128	50	15	.	.	PUNCT
aijssr-2128	51	1	despite	despite	SCONJ
aijssr-2128	51	2	guidance	guidance	NOUN
aijssr-2128	51	3	provided	provide	VERB
aijssr-2128	51	4	in	in	ADP
aijssr-2128	51	5	the	the	DET
aijssr-2128	51	6	pfm	pfm	NOUN
aijssr-2128	51	7	act	act	NOUN
aijssr-2128	51	8	of	of	ADP
aijssr-2128	51	9	2012	2012	NUM
aijssr-2128	51	10	,	,	PUNCT
aijssr-2128	51	11	county	county	NOUN
aijssr-2128	51	12	governments	government	NOUN
aijssr-2128	51	13	will	will	AUX
aijssr-2128	51	14	need	need	VERB
aijssr-2128	51	15	help	help	NOUN
aijssr-2128	51	16	in	in	ADP
aijssr-2128	51	17	financial	financial	ADJ
aijssr-2128	51	18	management	management	NOUN
aijssr-2128	51	19	.	.	PUNCT
aijssr-2128	52	1	for	for	ADP
aijssr-2128	52	2	example	example	NOUN
aijssr-2128	52	3	,	,	PUNCT
aijssr-2128	52	4	some	some	DET
aijssr-2128	52	5	county	county	NOUN
aijssr-2128	52	6	assemblies	assembly	NOUN
aijssr-2128	52	7	maintain	maintain	VERB
aijssr-2128	52	8	manual	manual	ADJ
aijssr-2128	52	9	ledgers	ledger	NOUN
aijssr-2128	52	10	despite	despite	SCONJ
aijssr-2128	52	11	the	the	DET
aijssr-2128	52	12	pfm	pfm	NOUN
aijssr-2128	52	13	act	act	NOUN
aijssr-2128	52	14	of	of	ADP
aijssr-2128	52	15	2012	2012	NUM
aijssr-2128	52	16	requirement	requirement	NOUN
aijssr-2128	52	17	that	that	SCONJ
aijssr-2128	52	18	all	all	DET
aijssr-2128	52	19	financial	financial	ADJ
aijssr-2128	52	20	transactions	transaction	NOUN
aijssr-2128	52	21	be	be	AUX
aijssr-2128	52	22	processed	process	VERB
aijssr-2128	52	23	electronically	electronically	ADV
aijssr-2128	52	24	through	through	ADP
aijssr-2128	52	25	ifmis	ifmis	NOUN
aijssr-2128	52	26	(	(	PUNCT
aijssr-2128	52	27	office	office	NOUN
aijssr-2128	52	28	of	of	ADP
aijssr-2128	52	29	auditor	auditor	PROPN
aijssr-2128	52	30	general	general	NOUN
aijssr-2128	52	31	,	,	PUNCT
aijssr-2128	52	32	2018	2018	NUM
aijssr-2128	52	33	)	)	PUNCT
aijssr-2128	52	34	.	.	PUNCT
aijssr-2128	53	1	in	in	ADP
aijssr-2128	53	2	nakuru	nakuru	PROPN
aijssr-2128	53	3	county	county	PROPN
aijssr-2128	53	4	,	,	PUNCT
aijssr-2128	53	5	the	the	DET
aijssr-2128	53	6	auditor	auditor	NOUN
aijssr-2128	53	7	general	general	NOUN
aijssr-2128	53	8	provided	provide	VERB
aijssr-2128	53	9	a	a	DET
aijssr-2128	53	10	qualified	qualified	ADJ
aijssr-2128	53	11	audit	audit	NOUN
aijssr-2128	53	12	opinion	opinion	NOUN
aijssr-2128	53	13	based	base	VERB
aijssr-2128	53	14	on	on	ADP
aijssr-2128	53	15	over	over	ADP
aijssr-2128	53	16	kshs	kshs	PROPN
aijssr-2128	53	17	30	30	NUM
aijssr-2128	53	18	million	million	NUM
aijssr-2128	53	19	variances	variance	NOUN
aijssr-2128	53	20	between	between	ADP
aijssr-2128	53	21	ifmis	ifmis	NOUN
aijssr-2128	53	22	and	and	CCONJ
aijssr-2128	53	23	financial	financial	ADJ
aijssr-2128	53	24	statements	statement	NOUN
aijssr-2128	53	25	and	and	CCONJ
aijssr-2128	53	26	non	non	ADJ
aijssr-2128	53	27	-	-	NOUN
aijssr-2128	53	28	disclosure	disclosure	NOUN
aijssr-2128	53	29	of	of	ADP
aijssr-2128	53	30	legal	legal	ADJ
aijssr-2128	53	31	costs	cost	NOUN
aijssr-2128	53	32	.	.	PUNCT
aijssr-2128	54	1	nakuru	nakuru	PROPN
aijssr-2128	54	2	needs	need	VERB
aijssr-2128	54	3	to	to	PART
aijssr-2128	54	4	be	be	AUX
aijssr-2128	54	5	more	more	ADV
aijssr-2128	54	6	utilized	utilize	VERB
aijssr-2128	54	7	over	over	ADP
aijssr-2128	54	8	kshs	ksh	VERB
aijssr-2128	54	9	200	200	NUM
aijssr-2128	54	10	million	million	NUM
aijssr-2128	54	11	in	in	ADP
aijssr-2128	54	12	its	its	PRON
aijssr-2128	54	13	budget	budget	NOUN
aijssr-2128	54	14	for	for	ADP
aijssr-2128	54	15	2018/2019	2018/2019	NUM
aijssr-2128	54	16	(	(	PUNCT
aijssr-2128	54	17	office	office	NOUN
aijssr-2128	54	18	of	of	ADP
aijssr-2128	54	19	the	the	DET
aijssr-2128	54	20	auditor	auditor	NOUN
aijssr-2128	54	21	general	general	NOUN
aijssr-2128	54	22	,	,	PUNCT
aijssr-2128	54	23	2018	2018	NUM
aijssr-2128	54	24	)	)	PUNCT
aijssr-2128	54	25	.	.	PUNCT
aijssr-2128	55	1	laikipia	laikipia	PROPN
aijssr-2128	55	2	exhibits	exhibit	VERB
aijssr-2128	55	3	variances	variance	NOUN
aijssr-2128	55	4	in	in	ADP
aijssr-2128	55	5	financial	financial	ADJ
aijssr-2128	55	6	statements	statement	NOUN
aijssr-2128	55	7	,	,	PUNCT
aijssr-2128	55	8	ifmis	ifmis	NOUN
aijssr-2128	55	9	,	,	PUNCT
aijssr-2128	55	10	and	and	CCONJ
aijssr-2128	55	11	unrecorded	unrecorded	ADJ
aijssr-2128	55	12	revenues	revenue	NOUN
aijssr-2128	55	13	.	.	PUNCT
aijssr-2128	56	1	similarly	similarly	ADV
aijssr-2128	56	2	,	,	PUNCT
aijssr-2128	56	3	baringo	baringo	PROPN
aijssr-2128	56	4	county	county	NOUN
aijssr-2128	56	5	received	receive	VERB
aijssr-2128	56	6	an	an	DET
aijssr-2128	56	7	adverse	adverse	ADJ
aijssr-2128	56	8	opinion	opinion	NOUN
aijssr-2128	56	9	due	due	ADP
aijssr-2128	56	10	to	to	ADP
aijssr-2128	56	11	aspects	aspect	NOUN
aijssr-2128	56	12	such	such	ADJ
aijssr-2128	56	13	as	as	ADP
aijssr-2128	56	14	inaccurate	inaccurate	ADJ
aijssr-2128	56	15	statements	statement	NOUN
aijssr-2128	56	16	of	of	ADP
aijssr-2128	56	17	cashflows	cashflow	NOUN
aijssr-2128	56	18	and	and	CCONJ
aijssr-2128	56	19	understatement	understatement	NOUN
aijssr-2128	56	20	of	of	ADP
aijssr-2128	56	21	assets	asset	NOUN
aijssr-2128	56	22	.	.	PUNCT
aijssr-2128	57	1	in	in	ADP
aijssr-2128	57	2	nyandarua	nyandarua	PROPN
aijssr-2128	57	3	county	county	PROPN
aijssr-2128	57	4	,	,	PUNCT
aijssr-2128	57	5	the	the	DET
aijssr-2128	57	6	pending	pende	VERB
aijssr-2128	57	7	bills	bill	NOUN
aijssr-2128	57	8	have	have	AUX
aijssr-2128	57	9	significantly	significantly	ADV
aijssr-2128	57	10	increased	increase	VERB
aijssr-2128	57	11	from	from	ADP
aijssr-2128	57	12	380	380	NUM
aijssr-2128	57	13	million	million	NUM
aijssr-2128	57	14	in	in	ADP
aijssr-2128	57	15	2016/2017	2016/2017	NUM
aijssr-2128	57	16	to	to	ADP
aijssr-2128	57	17	740	740	NUM
aijssr-2128	57	18	million	million	NUM
aijssr-2128	57	19	in	in	ADP
aijssr-2128	57	20	2017/2018	2017/2018	NUM
aijssr-2128	57	21	,	,	PUNCT
aijssr-2128	57	22	partly	partly	ADV
aijssr-2128	57	23	due	due	ADJ
aijssr-2128	57	24	to	to	ADP
aijssr-2128	57	25	unconfirmed	unconfirmed	ADJ
aijssr-2128	57	26	pending	pende	VERB
aijssr-2128	57	27	bills	bill	NOUN
aijssr-2128	57	28	(	(	PUNCT
aijssr-2128	57	29	office	office	NOUN
aijssr-2128	57	30	of	of	ADP
aijssr-2128	57	31	the	the	DET
aijssr-2128	57	32	auditor	auditor	NOUN
aijssr-2128	57	33	general	general	NOUN
aijssr-2128	57	34	,	,	PUNCT
aijssr-2128	57	35	2018	2018	NUM
aijssr-2128	57	36	)	)	PUNCT
aijssr-2128	57	37	.	.	PUNCT
aijssr-2128	58	1	the	the	DET
aijssr-2128	58	2	current	current	ADJ
aijssr-2128	58	3	study	study	NOUN
aijssr-2128	58	4	seeks	seek	VERB
aijssr-2128	58	5	to	to	PART
aijssr-2128	58	6	examine	examine	VERB
aijssr-2128	58	7	the	the	DET
aijssr-2128	58	8	effect	effect	NOUN
aijssr-2128	58	9	of	of	ADP
aijssr-2128	58	10	financial	financial	ADJ
aijssr-2128	58	11	management	management	NOUN
aijssr-2128	58	12	practices	practice	NOUN
aijssr-2128	58	13	on	on	ADP
aijssr-2128	58	14	the	the	DET
aijssr-2128	58	15	performance	performance	NOUN
aijssr-2128	58	16	of	of	ADP
aijssr-2128	58	17	counties	county	NOUN
aijssr-2128	58	18	in	in	ADP
aijssr-2128	58	19	kenya	kenya	PROPN
aijssr-2128	58	20	.	.	PUNCT
aijssr-2128	59	1	this	this	DET
aijssr-2128	59	2	study	study	NOUN
aijssr-2128	59	3	will	will	AUX
aijssr-2128	59	4	answer	answer	VERB
aijssr-2128	59	5	the	the	DET
aijssr-2128	59	6	research	research	NOUN
aijssr-2128	59	7	question	question	NOUN
aijssr-2128	59	8	:	:	PUNCT
aijssr-2128	59	9	how	how	SCONJ
aijssr-2128	59	10	do	do	AUX
aijssr-2128	59	11	public	public	ADJ
aijssr-2128	59	12	financial	financial	ADJ
aijssr-2128	59	13	management	management	NOUN
aijssr-2128	59	14	practices	practice	NOUN
aijssr-2128	59	15	affect	affect	VERB
aijssr-2128	59	16	the	the	DET
aijssr-2128	59	17	performance	performance	NOUN
aijssr-2128	59	18	of	of	ADP
aijssr-2128	59	19	counties	county	NOUN
aijssr-2128	59	20	in	in	ADP
aijssr-2128	59	21	kenya	kenya	PROPN
aijssr-2128	59	22	?	?	PUNCT
aijssr-2128	60	1	the	the	DET
aijssr-2128	60	2	following	follow	VERB
aijssr-2128	60	3	are	be	AUX
aijssr-2128	60	4	the	the	DET
aijssr-2128	60	5	objectives	objective	NOUN
aijssr-2128	60	6	of	of	ADP
aijssr-2128	60	7	the	the	DET
aijssr-2128	60	8	study	study	NOUN
aijssr-2128	60	9	:	:	PUNCT
aijssr-2128	60	10			X
aijssr-2128	60	11	to	to	PART
aijssr-2128	60	12	determine	determine	VERB
aijssr-2128	60	13	the	the	DET
aijssr-2128	60	14	effect	effect	NOUN
aijssr-2128	60	15	of	of	ADP
aijssr-2128	60	16	public	public	ADJ
aijssr-2128	60	17	budgeting	budgeting	NOUN
aijssr-2128	60	18	on	on	ADP
aijssr-2128	60	19	the	the	DET
aijssr-2128	60	20	performance	performance	NOUN
aijssr-2128	60	21	of	of	ADP
aijssr-2128	60	22	crcgs	crcgs	PROPN
aijssr-2128	60	23	.	.	PUNCT
aijssr-2128	61	1			VERB
aijssr-2128	61	2	to	to	PART
aijssr-2128	61	3	establish	establish	VERB
aijssr-2128	61	4	the	the	DET
aijssr-2128	61	5	effect	effect	NOUN
aijssr-2128	61	6	of	of	ADP
aijssr-2128	61	7	public	public	ADJ
aijssr-2128	61	8	financial	financial	ADJ
aijssr-2128	61	9	reporting	reporting	NOUN
aijssr-2128	61	10	on	on	ADP
aijssr-2128	61	11	the	the	DET
aijssr-2128	61	12	performance	performance	NOUN
aijssr-2128	61	13	of	of	ADP
aijssr-2128	61	14	crcgs	crcgs	PROPN
aijssr-2128	61	15	.	.	PUNCT
aijssr-2128	62	1			VERB
aijssr-2128	62	2	to	to	PART
aijssr-2128	62	3	find	find	VERB
aijssr-2128	62	4	out	out	ADP
aijssr-2128	62	5	the	the	DET
aijssr-2128	62	6	effect	effect	NOUN
aijssr-2128	62	7	of	of	ADP
aijssr-2128	62	8	public	public	ADJ
aijssr-2128	62	9	revenue	revenue	NOUN
aijssr-2128	62	10	mobilization	mobilization	NOUN
aijssr-2128	62	11	on	on	ADP
aijssr-2128	62	12	the	the	DET
aijssr-2128	62	13	performance	performance	NOUN
aijssr-2128	62	14	of	of	ADP
aijssr-2128	62	15	crcgs	crcgs	PROPN
aijssr-2128	62	16	.	.	PUNCT
aijssr-2128	63	1			VERB
aijssr-2128	63	2	to	to	PART
aijssr-2128	63	3	establish	establish	VERB
aijssr-2128	63	4	the	the	DET
aijssr-2128	63	5	effect	effect	NOUN
aijssr-2128	63	6	of	of	ADP
aijssr-2128	63	7	public	public	ADJ
aijssr-2128	63	8	finance	finance	NOUN
aijssr-2128	63	9	procurement	procurement	NOUN
aijssr-2128	63	10	on	on	ADP
aijssr-2128	63	11	the	the	DET
aijssr-2128	63	12	performance	performance	NOUN
aijssr-2128	63	13	of	of	ADP
aijssr-2128	63	14	central	central	ADJ
aijssr-2128	63	15	rift	rift	NOUN
aijssr-2128	63	16	county	county	NOUN
aijssr-2128	63	17	governments	government	NOUN
aijssr-2128	63	18	.	.	PUNCT
aijssr-2128	64	1	literature	literature	NOUN
aijssr-2128	64	2	review	review	VERB
aijssr-2128	64	3	theoretical	theoretical	ADJ
aijssr-2128	64	4	review	review	NOUN
aijssr-2128	64	5	the	the	DET
aijssr-2128	64	6	three	three	NUM
aijssr-2128	64	7	theories	theory	NOUN
aijssr-2128	64	8	that	that	PRON
aijssr-2128	64	9	inform	inform	VERB
aijssr-2128	64	10	the	the	DET
aijssr-2128	64	11	current	current	ADJ
aijssr-2128	64	12	study	study	NOUN
aijssr-2128	64	13	are	be	AUX
aijssr-2128	64	14	the	the	DET
aijssr-2128	64	15	agency	agency	NOUN
aijssr-2128	64	16	,	,	PUNCT
aijssr-2128	64	17	stewardship	stewardship	NOUN
aijssr-2128	64	18	,	,	PUNCT
aijssr-2128	64	19	and	and	CCONJ
aijssr-2128	64	20	institutional	institutional	ADJ
aijssr-2128	64	21	theories	theory	NOUN
aijssr-2128	64	22	.	.	PUNCT
aijssr-2128	65	1	agency	agency	NOUN
aijssr-2128	65	2	theory	theory	NOUN
aijssr-2128	65	3	the	the	DET
aijssr-2128	65	4	agency	agency	NOUN
aijssr-2128	65	5	theory	theory	NOUN
aijssr-2128	65	6	remains	remain	VERB
aijssr-2128	65	7	one	one	NUM
aijssr-2128	65	8	of	of	ADP
aijssr-2128	65	9	the	the	DET
aijssr-2128	65	10	foremost	foremost	ADJ
aijssr-2128	65	11	financial	financial	ADJ
aijssr-2128	65	12	theories	theory	NOUN
aijssr-2128	65	13	explaining	explain	VERB
aijssr-2128	65	14	the	the	DET
aijssr-2128	65	15	relationship	relationship	NOUN
aijssr-2128	65	16	between	between	ADP
aijssr-2128	65	17	different	different	ADJ
aijssr-2128	65	18	organizational	organizational	ADJ
aijssr-2128	65	19	stakeholders	stakeholder	NOUN
aijssr-2128	65	20	.	.	PUNCT
aijssr-2128	66	1	according	accord	VERB
aijssr-2128	66	2	to	to	ADP
aijssr-2128	66	3	wolk	wolk	NOUN
aijssr-2128	66	4	,	,	PUNCT
aijssr-2128	66	5	dodd	dodd	NOUN
aijssr-2128	66	6	,	,	PUNCT
aijssr-2128	66	7	and	and	CCONJ
aijssr-2128	66	8	rozycki	rozycki	NOUN
aijssr-2128	66	9	(	(	PUNCT
aijssr-2128	66	10	2008	2008	NUM
aijssr-2128	66	11	)	)	PUNCT
aijssr-2128	66	12	,	,	PUNCT
aijssr-2128	66	13	the	the	DET
aijssr-2128	66	14	agency	agency	NOUN
aijssr-2128	66	15	theory	theory	NOUN
aijssr-2128	66	16	predicts	predict	VERB
aijssr-2128	66	17	and	and	CCONJ
aijssr-2128	66	18	expounds	expound	VERB
aijssr-2128	66	19	the	the	DET
aijssr-2128	66	20	behavior	behavior	NOUN
aijssr-2128	66	21	of	of	ADP
aijssr-2128	66	22	groups	group	NOUN
aijssr-2128	66	23	involved	involve	VERB
aijssr-2128	66	24	with	with	ADP
aijssr-2128	66	25	an	an	DET
aijssr-2128	66	26	organization	organization	NOUN
aijssr-2128	66	27	.	.	PUNCT
aijssr-2128	67	1	one	one	NUM
aijssr-2128	67	2	of	of	ADP
aijssr-2128	67	3	the	the	DET
aijssr-2128	67	4	major	major	ADJ
aijssr-2128	67	5	agency	agency	NOUN
aijssr-2128	67	6	relationships	relationship	NOUN
aijssr-2128	67	7	is	be	AUX
aijssr-2128	67	8	between	between	ADP
aijssr-2128	67	9	the	the	DET
aijssr-2128	67	10	managers	manager	NOUN
aijssr-2128	67	11	'	'	PART
aijssr-2128	67	12	faction	faction	NOUN
aijssr-2128	67	13	and	and	CCONJ
aijssr-2128	67	14	the	the	DET
aijssr-2128	67	15	stockholder	stockholder	NOUN
aijssr-2128	67	16	of	of	ADP
aijssr-2128	67	17	an	an	DET
aijssr-2128	67	18	enterprise	enterprise	NOUN
aijssr-2128	67	19	.	.	PUNCT
aijssr-2128	68	1	managers	manager	NOUN
aijssr-2128	68	2	are	be	AUX
aijssr-2128	68	3	appointed	appoint	VERB
aijssr-2128	68	4	by	by	ADP
aijssr-2128	68	5	the	the	DET
aijssr-2128	68	6	owners	owner	NOUN
aijssr-2128	68	7	of	of	ADP
aijssr-2128	68	8	a	a	DET
aijssr-2128	68	9	firm	firm	NOUN
aijssr-2128	68	10	to	to	PART
aijssr-2128	68	11	govern	govern	VERB
aijssr-2128	68	12	the	the	DET
aijssr-2128	68	13	firm	firm	NOUN
aijssr-2128	68	14	’s	’s	PART
aijssr-2128	68	15	interests	interest	NOUN
aijssr-2128	68	16	,	,	PUNCT
aijssr-2128	68	17	thus	thus	ADV
aijssr-2128	68	18	setting	set	VERB
aijssr-2128	68	19	up	up	ADP
aijssr-2128	68	20	an	an	DET
aijssr-2128	68	21	agency	agency	NOUN
aijssr-2128	68	22	relationship	relationship	NOUN
aijssr-2128	68	23	.	.	PUNCT
aijssr-2128	69	1	owners	owner	NOUN
aijssr-2128	69	2	are	be	AUX
aijssr-2128	69	3	interested	interested	ADJ
aijssr-2128	69	4	in	in	ADP
aijssr-2128	69	5	maximizing	maximize	VERB
aijssr-2128	69	6	return	return	NOUN
aijssr-2128	69	7	on	on	ADP
aijssr-2128	69	8	investment	investment	NOUN
aijssr-2128	69	9	.	.	PUNCT
aijssr-2128	70	1	in	in	ADP
aijssr-2128	70	2	contrast	contrast	NOUN
aijssr-2128	70	3	,	,	PUNCT
aijssr-2128	70	4	managers	manager	NOUN
aijssr-2128	70	5	have	have	VERB
aijssr-2128	70	6	a	a	DET
aijssr-2128	70	7	wider	wide	ADJ
aijssr-2128	70	8	range	range	NOUN
aijssr-2128	70	9	of	of	ADP
aijssr-2128	70	10	economic	economic	ADJ
aijssr-2128	70	11	interests	interest	NOUN
aijssr-2128	70	12	,	,	PUNCT
aijssr-2128	70	13	such	such	ADJ
aijssr-2128	70	14	as	as	ADP
aijssr-2128	70	15	compensation	compensation	NOUN
aijssr-2128	70	16	.	.	PUNCT
aijssr-2128	71	1	due	due	ADP
aijssr-2128	71	2	to	to	ADP
aijssr-2128	71	3	the	the	DET
aijssr-2128	71	4	potential	potential	ADJ
aijssr-2128	71	5	conflict	conflict	NOUN
aijssr-2128	71	6	,	,	PUNCT
aijssr-2128	71	7	owners	owner	NOUN
aijssr-2128	71	8	are	be	AUX
aijssr-2128	71	9	forced	force	VERB
aijssr-2128	71	10	to	to	PART
aijssr-2128	71	11	contract	contract	VERB
aijssr-2128	71	12	the	the	DET
aijssr-2128	71	13	managers	manager	NOUN
aijssr-2128	71	14	in	in	ADP
aijssr-2128	71	15	such	such	DET
aijssr-2128	71	16	a	a	DET
aijssr-2128	71	17	way	way	NOUN
aijssr-2128	71	18	that	that	PRON
aijssr-2128	71	19	reduces	reduce	VERB
aijssr-2128	71	20	such	such	ADJ
aijssr-2128	71	21	disputes	dispute	NOUN
aijssr-2128	71	22	(	(	PUNCT
aijssr-2128	71	23	wolk	wolk	NOUN
aijssr-2128	71	24	et	et	PROPN
aijssr-2128	71	25	al	al	PROPN
aijssr-2128	71	26	.	.	PROPN
aijssr-2128	71	27	,	,	PUNCT
aijssr-2128	71	28	2008	2008	NUM
aijssr-2128	71	29	)	)	PUNCT
aijssr-2128	71	30	.	.	PUNCT
aijssr-2128	72	1	costs	cost	NOUN
aijssr-2128	72	2	are	be	AUX
aijssr-2128	72	3	met	meet	VERB
aijssr-2128	72	4	in	in	ADP
aijssr-2128	72	5	monitoring	monitor	VERB
aijssr-2128	72	6	agency	agency	NOUN
aijssr-2128	72	7	contracts	contract	NOUN
aijssr-2128	72	8	with	with	ADP
aijssr-2128	72	9	the	the	DET
aijssr-2128	72	10	management	management	NOUN
aijssr-2128	72	11	and	and	CCONJ
aijssr-2128	72	12	auditing	auditing	NOUN
aijssr-2128	72	13	fees	fee	NOUN
aijssr-2128	72	14	.	.	PUNCT
aijssr-2128	73	1	additionally	additionally	ADV
aijssr-2128	73	2	,	,	PUNCT
aijssr-2128	73	3	the	the	DET
aijssr-2128	73	4	agency	agency	NOUN
aijssr-2128	73	5	highlights	highlight	VERB
aijssr-2128	73	6	that	that	SCONJ
aijssr-2128	73	7	a	a	DET
aijssr-2128	73	8	conflict	conflict	NOUN
aijssr-2128	73	9	between	between	ADP
aijssr-2128	73	10	owners	owner	NOUN
aijssr-2128	73	11	and	and	CCONJ
aijssr-2128	73	12	managers	manager	NOUN
aijssr-2128	73	13	can	can	AUX
aijssr-2128	73	14	be	be	AUX
aijssr-2128	73	15	mitigated	mitigate	VERB
aijssr-2128	73	16	through	through	ADP
aijssr-2128	73	17	financial	financial	ADJ
aijssr-2128	73	18	reporting	reporting	NOUN
aijssr-2128	73	19	.	.	PUNCT
aijssr-2128	74	1	regular	regular	ADJ
aijssr-2128	74	2	financial	financial	ADJ
aijssr-2128	74	3	reporting	reporting	NOUN
aijssr-2128	74	4	is	be	AUX
aijssr-2128	74	5	one	one	NUM
aijssr-2128	74	6	approach	approach	NOUN
aijssr-2128	74	7	titleholders	titleholder	NOUN
aijssr-2128	74	8	can	can	AUX
aijssr-2128	74	9	use	use	VERB
aijssr-2128	74	10	to	to	PART
aijssr-2128	74	11	supervise	supervise	VERB
aijssr-2128	74	12	employment	employment	NOUN
aijssr-2128	74	13	agreements	agreement	NOUN
aijssr-2128	74	14	with	with	ADP
aijssr-2128	74	15	managers	manager	NOUN
aijssr-2128	74	16	.	.	PUNCT
aijssr-2128	75	1	auditors	auditor	NOUN
aijssr-2128	75	2	then	then	ADV
aijssr-2128	75	3	independently	independently	ADV
aijssr-2128	75	4	verify	verify	VERB
aijssr-2128	75	5	the	the	DET
aijssr-2128	75	6	reports	report	NOUN
aijssr-2128	75	7	(	(	PUNCT
aijssr-2128	75	8	john	john	PROPN
aijssr-2128	75	9	et	et	PROPN
aijssr-2128	75	10	al	al	PROPN
aijssr-2128	75	11	.	.	PROPN
aijssr-2128	75	12	,	,	PUNCT
aijssr-2128	75	13	2014	2014	NUM
aijssr-2128	75	14	)	)	PUNCT
aijssr-2128	75	15	.	.	PUNCT
aijssr-2128	76	1	overall	overall	ADV
aijssr-2128	76	2	,	,	PUNCT
aijssr-2128	76	3	this	this	DET
aijssr-2128	76	4	theory	theory	NOUN
aijssr-2128	76	5	applies	apply	VERB
aijssr-2128	76	6	to	to	ADP
aijssr-2128	76	7	the	the	DET
aijssr-2128	76	8	current	current	ADJ
aijssr-2128	76	9	research	research	NOUN
aijssr-2128	76	10	in	in	ADP
aijssr-2128	76	11	several	several	ADJ
aijssr-2128	76	12	ways	way	NOUN
aijssr-2128	76	13	.	.	PUNCT
aijssr-2128	77	1	in	in	ADP
aijssr-2128	77	2	kenya	kenya	PROPN
aijssr-2128	77	3	,	,	PUNCT
aijssr-2128	77	4	the	the	DET
aijssr-2128	77	5	county	county	NOUN
aijssr-2128	77	6	government	government	NOUN
aijssr-2128	77	7	receives	receive	VERB
aijssr-2128	77	8	annual	annual	ADJ
aijssr-2128	77	9	budgetary	budgetary	ADJ
aijssr-2128	77	10	allocations	allocation	NOUN
aijssr-2128	77	11	from	from	ADP
aijssr-2128	77	12	the	the	DET
aijssr-2128	77	13	national	national	ADJ
aijssr-2128	77	14	government	government	NOUN
aijssr-2128	77	15	.	.	PUNCT
aijssr-2128	78	1	moreover	moreover	ADV
aijssr-2128	78	2	,	,	PUNCT
aijssr-2128	78	3	the	the	DET
aijssr-2128	78	4	county	county	NOUN
aijssr-2128	78	5	governments	government	NOUN
aijssr-2128	78	6	also	also	ADV
aijssr-2128	78	7	generated	generate	VERB
aijssr-2128	78	8	revenues	revenue	NOUN
aijssr-2128	78	9	to	to	PART
aijssr-2128	78	10	meet	meet	VERB
aijssr-2128	78	11	development	development	NOUN
aijssr-2128	78	12	and	and	CCONJ
aijssr-2128	78	13	recurrent	recurrent	ADJ
aijssr-2128	78	14	expenditures	expenditure	NOUN
aijssr-2128	78	15	.	.	PUNCT
aijssr-2128	79	1	therefore	therefore	ADV
aijssr-2128	79	2	,	,	PUNCT
aijssr-2128	79	3	county	county	NOUN
aijssr-2128	79	4	government	government	NOUN
aijssr-2128	79	5	officials	official	NOUN
aijssr-2128	79	6	ensure	ensure	VERB
aijssr-2128	79	7	that	that	SCONJ
aijssr-2128	79	8	funds	fund	NOUN
aijssr-2128	79	9	are	be	AUX
aijssr-2128	79	10	used	use	VERB
aijssr-2128	79	11	prudently	prudently	ADV
aijssr-2128	79	12	to	to	PART
aijssr-2128	79	13	meet	meet	VERB
aijssr-2128	79	14	development	development	NOUN
aijssr-2128	79	15	aims	aim	NOUN
aijssr-2128	79	16	.	.	PUNCT
aijssr-2128	80	1	the	the	DET
aijssr-2128	80	2	national	national	ADJ
aijssr-2128	80	3	audit	audit	NOUN
aijssr-2128	80	4	office	office	NOUN
aijssr-2128	80	5	also	also	ADV
aijssr-2128	80	6	regularly	regularly	ADV
aijssr-2128	80	7	audits	audits	VERB
aijssr-2128	80	8	the	the	DET
aijssr-2128	80	9	financial	financial	ADJ
aijssr-2128	80	10	reports	report	NOUN
aijssr-2128	80	11	to	to	PART
aijssr-2128	80	12	find	find	VERB
aijssr-2128	80	13	that	that	SCONJ
aijssr-2128	80	14	the	the	DET
aijssr-2128	80	15	county	county	NOUN
aijssr-2128	80	16	government	government	NOUN
aijssr-2128	80	17	uses	use	VERB
aijssr-2128	80	18	funds	fund	NOUN
aijssr-2128	80	19	effectively	effectively	ADV
aijssr-2128	80	20	(	(	PUNCT
aijssr-2128	80	21	njahi	njahi	ADJ
aijssr-2128	80	22	,	,	PUNCT
aijssr-2128	80	23	2017	2017	NUM
aijssr-2128	80	24	)	)	PUNCT
aijssr-2128	80	25	.	.	PUNCT
aijssr-2128	81	1	therefore	therefore	ADV
aijssr-2128	81	2	,	,	PUNCT
aijssr-2128	81	3	the	the	DET
aijssr-2128	81	4	principals	principal	NOUN
aijssr-2128	81	5	in	in	ADP
aijssr-2128	81	6	this	this	DET
aijssr-2128	81	7	case	case	NOUN
aijssr-2128	81	8	are	be	AUX
aijssr-2128	81	9	taxpayers	taxpayer	NOUN
aijssr-2128	81	10	in	in	ADP
aijssr-2128	81	11	each	each	DET
aijssr-2128	81	12	county	county	NOUN
aijssr-2128	81	13	government	government	NOUN
aijssr-2128	81	14	.	.	PUNCT
aijssr-2128	82	1	at	at	ADP
aijssr-2128	82	2	the	the	DET
aijssr-2128	82	3	same	same	ADJ
aijssr-2128	82	4	time	time	NOUN
aijssr-2128	82	5	,	,	PUNCT
aijssr-2128	82	6	the	the	DET
aijssr-2128	82	7	officials	official	NOUN
aijssr-2128	82	8	are	be	AUX
aijssr-2128	82	9	the	the	DET
aijssr-2128	82	10	agents	agent	NOUN
aijssr-2128	82	11	who	who	PRON
aijssr-2128	82	12	are	be	AUX
aijssr-2128	82	13	expected	expect	VERB
aijssr-2128	82	14	to	to	PART
aijssr-2128	82	15	use	use	VERB
aijssr-2128	82	16	revenues	revenue	NOUN
aijssr-2128	82	17	effectively	effectively	ADV
aijssr-2128	82	18	to	to	PART
aijssr-2128	82	19	meet	meet	VERB
aijssr-2128	82	20	each	each	DET
aijssr-2128	82	21	county	county	NOUN
aijssr-2128	82	22	's	's	PART
aijssr-2128	82	23	social	social	ADJ
aijssr-2128	82	24	and	and	CCONJ
aijssr-2128	82	25	development	development	NOUN
aijssr-2128	82	26	goals	goal	NOUN
aijssr-2128	82	27	.	.	PUNCT
aijssr-2128	83	1	institutional	institutional	ADJ
aijssr-2128	83	2	theory	theory	NOUN
aijssr-2128	83	3	the	the	DET
aijssr-2128	83	4	institutional	institutional	ADJ
aijssr-2128	83	5	theory	theory	NOUN
aijssr-2128	83	6	emphasizes	emphasize	VERB
aijssr-2128	83	7	that	that	SCONJ
aijssr-2128	83	8	organizational	organizational	ADJ
aijssr-2128	83	9	environments	environment	NOUN
aijssr-2128	83	10	are	be	AUX
aijssr-2128	83	11	vital	vital	ADJ
aijssr-2128	83	12	in	in	ADP
aijssr-2128	83	13	shaping	shape	VERB
aijssr-2128	83	14	the	the	DET
aijssr-2128	83	15	structure	structure	NOUN
aijssr-2128	83	16	and	and	CCONJ
aijssr-2128	83	17	actions	action	NOUN
aijssr-2128	83	18	.	.	PUNCT
aijssr-2128	84	1	according	accord	VERB
aijssr-2128	84	2	to	to	ADP
aijssr-2128	84	3	scott	scott	PROPN
aijssr-2128	84	4	(	(	PUNCT
aijssr-2128	84	5	2005	2005	NUM
aijssr-2128	84	6	)	)	PUNCT
aijssr-2128	84	7	,	,	PUNCT
aijssr-2128	84	8	managerial	managerial	ADJ
aijssr-2128	84	9	decisions	decision	NOUN
aijssr-2128	84	10	are	be	AUX
aijssr-2128	84	11	driven	drive	VERB
aijssr-2128	84	12	by	by	ADP
aijssr-2128	84	13	goals	goal	NOUN
aijssr-2128	84	14	for	for	ADP
aijssr-2128	84	15	efficiency	efficiency	NOUN
aijssr-2128	84	16	and	and	CCONJ
aijssr-2128	84	17	cultural	cultural	ADJ
aijssr-2128	84	18	and	and	CCONJ
aijssr-2128	84	19	social	social	ADJ
aijssr-2128	84	20	factors	factor	NOUN
aijssr-2128	84	21	.	.	PUNCT
aijssr-2128	85	1	the	the	DET
aijssr-2128	85	2	theory	theory	NOUN
aijssr-2128	85	3	focuses	focus	VERB
aijssr-2128	85	4	on	on	ADP
aijssr-2128	85	5	the	the	DET
aijssr-2128	85	6	deeper	deep	ADJ
aijssr-2128	85	7	and	and	CCONJ
aijssr-2128	85	8	more	more	ADV
aijssr-2128	85	9	resilient	resilient	ADJ
aijssr-2128	85	10	determinants	determinant	NOUN
aijssr-2128	85	11	of	of	ADP
aijssr-2128	85	12	the	the	DET
aijssr-2128	85	13	economic	economic	ADJ
aijssr-2128	85	14	behavior	behavior	NOUN
aijssr-2128	85	15	of	of	ADP
aijssr-2128	85	16	institutions	institution	NOUN
aijssr-2128	85	17	.	.	PUNCT
aijssr-2128	86	1	one	one	NUM
aijssr-2128	86	2	of	of	ADP
aijssr-2128	86	3	the	the	DET
aijssr-2128	86	4	areas	area	NOUN
aijssr-2128	86	5	in	in	ADP
aijssr-2128	86	6	which	which	PRON
aijssr-2128	86	7	institutional	institutional	ADJ
aijssr-2128	86	8	theory	theory	NOUN
aijssr-2128	86	9	has	have	AUX
aijssr-2128	86	10	been	be	AUX
aijssr-2128	86	11	applied	apply	VERB
aijssr-2128	86	12	is	be	AUX
aijssr-2128	86	13	the	the	DET
aijssr-2128	86	14	budgeting	budgeting	ADJ
aijssr-2128	86	15	process	process	NOUN
aijssr-2128	86	16	.	.	PUNCT
aijssr-2128	87	1	researchers	researcher	NOUN
aijssr-2128	87	2	have	have	AUX
aijssr-2128	87	3	focused	focus	VERB
aijssr-2128	87	4	on	on	ADP
aijssr-2128	87	5	how	how	SCONJ
aijssr-2128	87	6	public	public	ADJ
aijssr-2128	87	7	organizations	organization	NOUN
aijssr-2128	87	8	balance	balance	VERB
aijssr-2128	87	9	societal	societal	ADJ
aijssr-2128	87	10	visions	vision	NOUN
aijssr-2128	87	11	and	and	CCONJ
aijssr-2128	87	12	political	political	ADJ
aijssr-2128	87	13	projects	project	NOUN
aijssr-2128	87	14	.	.	PUNCT
aijssr-2128	88	1	according	accord	VERB
aijssr-2128	88	2	to	to	AUX
aijssr-2128	88	3	covaleski	covaleski	VERB
aijssr-2128	88	4	et	et	PROPN
aijssr-2128	88	5	al	al	PROPN
aijssr-2128	88	6	.	.	PUNCT
aijssr-2128	89	1	(	(	PUNCT
aijssr-2128	89	2	2003	2003	NUM
aijssr-2128	89	3	)	)	PUNCT
aijssr-2128	89	4	,	,	PUNCT
aijssr-2128	89	5	the	the	DET
aijssr-2128	89	6	theory	theory	NOUN
aijssr-2128	89	7	applies	apply	VERB
aijssr-2128	89	8	the	the	DET
aijssr-2128	89	9	budgeting	budgeting	NOUN
aijssr-2128	89	10	process	process	NOUN
aijssr-2128	89	11	in	in	ADP
aijssr-2128	89	12	mong’are	mong’are	PROPN
aijssr-2128	89	13	&	&	CCONJ
aijssr-2128	89	14	atheru	atheru	PROPN
aijssr-2128	89	15	,	,	PUNCT
aijssr-2128	89	16	american	american	PROPN
aijssr-2128	89	17	international	international	PROPN
aijssr-2128	89	18	journal	journal	PROPN
aijssr-2128	89	19	of	of	ADP
aijssr-2128	89	20	social	social	ADJ
aijssr-2128	89	21	science	science	NOUN
aijssr-2128	89	22	research	research	NOUN
aijssr-2128	89	23	14(1	14(1	NUM
aijssr-2128	89	24	)	)	PUNCT
aijssr-2128	89	25	(	(	PUNCT
aijssr-2128	89	26	2023	2023	NUM
aijssr-2128	89	27	)	)	PUNCT
aijssr-2128	89	28	,	,	PUNCT
aijssr-2128	89	29	43	43	NUM
aijssr-2128	89	30	-	-	SYM
aijssr-2128	89	31	53	53	NUM
aijssr-2128	89	32	45	45	NUM
aijssr-2128	89	33	resource	resource	NOUN
aijssr-2128	89	34	negotiating	negotiate	VERB
aijssr-2128	89	35	and	and	CCONJ
aijssr-2128	89	36	mobilizing	mobilizing	NOUN
aijssr-2128	89	37	to	to	PART
aijssr-2128	89	38	conduct	conduct	VERB
aijssr-2128	89	39	goals	goal	NOUN
aijssr-2128	89	40	.	.	PUNCT
aijssr-2128	90	1	the	the	DET
aijssr-2128	90	2	pillars	pillar	NOUN
aijssr-2128	90	3	of	of	ADP
aijssr-2128	90	4	institutions	institution	NOUN
aijssr-2128	90	5	advanced	advance	VERB
aijssr-2128	90	6	by	by	ADP
aijssr-2128	90	7	this	this	DET
aijssr-2128	90	8	theory	theory	NOUN
aijssr-2128	90	9	include	include	VERB
aijssr-2128	90	10	regulatory	regulatory	ADJ
aijssr-2128	90	11	,	,	PUNCT
aijssr-2128	90	12	normative	normative	ADJ
aijssr-2128	90	13	,	,	PUNCT
aijssr-2128	90	14	and	and	CCONJ
aijssr-2128	90	15	cultural	cultural	ADJ
aijssr-2128	90	16	cognitive	cognitive	NOUN
aijssr-2128	90	17	.	.	PUNCT
aijssr-2128	91	1	the	the	DET
aijssr-2128	91	2	balance	balance	NOUN
aijssr-2128	91	3	between	between	ADP
aijssr-2128	91	4	these	these	DET
aijssr-2128	91	5	pillars	pillar	NOUN
aijssr-2128	91	6	ensures	ensure	VERB
aijssr-2128	91	7	an	an	DET
aijssr-2128	91	8	organization	organization	NOUN
aijssr-2128	91	9	realizes	realize	VERB
aijssr-2128	91	10	its	its	PRON
aijssr-2128	91	11	service	service	NOUN
aijssr-2128	91	12	delivery	delivery	NOUN
aijssr-2128	91	13	goals	goal	NOUN
aijssr-2128	91	14	.	.	PUNCT
aijssr-2128	92	1	the	the	DET
aijssr-2128	92	2	theory	theory	NOUN
aijssr-2128	92	3	is	be	AUX
aijssr-2128	92	4	relevant	relevant	ADJ
aijssr-2128	92	5	to	to	ADP
aijssr-2128	92	6	this	this	DET
aijssr-2128	92	7	study	study	NOUN
aijssr-2128	92	8	in	in	ADP
aijssr-2128	92	9	aspects	aspect	NOUN
aijssr-2128	92	10	such	such	ADJ
aijssr-2128	92	11	as	as	ADP
aijssr-2128	92	12	the	the	DET
aijssr-2128	92	13	implementation	implementation	NOUN
aijssr-2128	92	14	of	of	ADP
aijssr-2128	92	15	procurement	procurement	NOUN
aijssr-2128	92	16	law	law	NOUN
aijssr-2128	92	17	as	as	ADV
aijssr-2128	92	18	well	well	ADV
aijssr-2128	92	19	as	as	ADP
aijssr-2128	92	20	budgeting	budgeting	ADJ
aijssr-2128	92	21	.	.	PUNCT
aijssr-2128	93	1	according	accord	VERB
aijssr-2128	93	2	to	to	ADP
aijssr-2128	93	3	cheruiyot	cheruiyot	NOUN
aijssr-2128	93	4	(	(	PUNCT
aijssr-2128	93	5	2018	2018	NUM
aijssr-2128	93	6	)	)	PUNCT
aijssr-2128	93	7	,	,	PUNCT
aijssr-2128	93	8	the	the	DET
aijssr-2128	93	9	county	county	NOUN
aijssr-2128	93	10	government	government	NOUN
aijssr-2128	93	11	in	in	ADP
aijssr-2128	93	12	kenya	kenya	PROPN
aijssr-2128	93	13	has	have	AUX
aijssr-2128	93	14	received	receive	VERB
aijssr-2128	93	15	over	over	ADP
aijssr-2128	93	16	ksh.1	ksh.1	PROPN
aijssr-2128	93	17	trillion	trillion	NUM
aijssr-2128	93	18	from	from	ADP
aijssr-2128	93	19	the	the	DET
aijssr-2128	93	20	national	national	ADJ
aijssr-2128	93	21	government	government	NOUN
aijssr-2128	93	22	to	to	PART
aijssr-2128	93	23	ease	ease	VERB
aijssr-2128	93	24	the	the	DET
aijssr-2128	93	25	achievement	achievement	NOUN
aijssr-2128	93	26	of	of	ADP
aijssr-2128	93	27	goals	goal	NOUN
aijssr-2128	93	28	.	.	PUNCT
aijssr-2128	94	1	therefore	therefore	ADV
aijssr-2128	94	2	,	,	PUNCT
aijssr-2128	94	3	deciding	decide	VERB
aijssr-2128	94	4	the	the	DET
aijssr-2128	94	5	practices	practice	NOUN
aijssr-2128	94	6	the	the	DET
aijssr-2128	94	7	county	county	NOUN
aijssr-2128	94	8	government	government	NOUN
aijssr-2128	94	9	uses	use	VERB
aijssr-2128	94	10	to	to	PART
aijssr-2128	94	11	ensure	ensure	VERB
aijssr-2128	94	12	proper	proper	ADJ
aijssr-2128	94	13	use	use	NOUN
aijssr-2128	94	14	of	of	ADP
aijssr-2128	94	15	the	the	DET
aijssr-2128	94	16	funds	fund	NOUN
aijssr-2128	94	17	to	to	PART
aijssr-2128	94	18	realize	realize	VERB
aijssr-2128	94	19	service	service	NOUN
aijssr-2128	94	20	delivery	delivery	NOUN
aijssr-2128	94	21	and	and	CCONJ
aijssr-2128	94	22	development	development	NOUN
aijssr-2128	94	23	goals	goal	NOUN
aijssr-2128	94	24	is	be	AUX
aijssr-2128	94	25	necessary	necessary	ADJ
aijssr-2128	94	26	.	.	PUNCT
aijssr-2128	95	1	empirical	empirical	ADJ
aijssr-2128	95	2	review	review	NOUN
aijssr-2128	95	3	budgeting	budgeting	NOUN
aijssr-2128	95	4	kathungu	kathungu	NOUN
aijssr-2128	95	5	(	(	PUNCT
aijssr-2128	95	6	2016	2016	NUM
aijssr-2128	95	7	)	)	PUNCT
aijssr-2128	95	8	examined	examine	VERB
aijssr-2128	95	9	the	the	DET
aijssr-2128	95	10	impact	impact	NOUN
aijssr-2128	95	11	of	of	ADP
aijssr-2128	95	12	budgeting	budgeting	NOUN
aijssr-2128	95	13	use	use	NOUN
aijssr-2128	95	14	on	on	ADP
aijssr-2128	95	15	the	the	DET
aijssr-2128	95	16	financial	financial	ADJ
aijssr-2128	95	17	performance	performance	NOUN
aijssr-2128	95	18	of	of	ADP
aijssr-2128	95	19	county	county	NOUN
aijssr-2128	95	20	government	government	NOUN
aijssr-2128	95	21	.	.	PUNCT
aijssr-2128	96	1	specifically	specifically	ADV
aijssr-2128	96	2	,	,	PUNCT
aijssr-2128	96	3	the	the	DET
aijssr-2128	96	4	author	author	NOUN
aijssr-2128	96	5	focused	focus	VERB
aijssr-2128	96	6	on	on	ADP
aijssr-2128	96	7	budgeting	budgeting	NOUN
aijssr-2128	96	8	and	and	CCONJ
aijssr-2128	96	9	revenue	revenue	NOUN
aijssr-2128	96	10	collection	collection	NOUN
aijssr-2128	96	11	of	of	ADP
aijssr-2128	96	12	the	the	DET
aijssr-2128	96	13	county	county	NOUN
aijssr-2128	96	14	governments	government	NOUN
aijssr-2128	96	15	.	.	PUNCT
aijssr-2128	97	1	kathungu	kathungu	PROPN
aijssr-2128	97	2	(	(	PUNCT
aijssr-2128	97	3	2016	2016	NUM
aijssr-2128	97	4	)	)	PUNCT
aijssr-2128	97	5	argues	argue	VERB
aijssr-2128	97	6	that	that	SCONJ
aijssr-2128	97	7	budgets	budget	NOUN
aijssr-2128	97	8	provide	provide	VERB
aijssr-2128	97	9	county	county	NOUN
aijssr-2128	97	10	governments	government	NOUN
aijssr-2128	97	11	with	with	ADP
aijssr-2128	97	12	a	a	DET
aijssr-2128	97	13	platform	platform	NOUN
aijssr-2128	97	14	for	for	ADP
aijssr-2128	97	15	reporting	report	VERB
aijssr-2128	97	16	outcomes	outcome	NOUN
aijssr-2128	97	17	at	at	ADP
aijssr-2128	97	18	the	the	DET
aijssr-2128	97	19	end	end	NOUN
aijssr-2128	97	20	of	of	ADP
aijssr-2128	97	21	the	the	DET
aijssr-2128	97	22	budget	budget	NOUN
aijssr-2128	97	23	year	year	NOUN
aijssr-2128	97	24	.	.	PUNCT
aijssr-2128	98	1	regarding	regard	VERB
aijssr-2128	98	2	research	research	NOUN
aijssr-2128	98	3	design	design	NOUN
aijssr-2128	98	4	,	,	PUNCT
aijssr-2128	98	5	the	the	DET
aijssr-2128	98	6	author	author	NOUN
aijssr-2128	98	7	used	use	VERB
aijssr-2128	98	8	a	a	DET
aijssr-2128	98	9	descriptive	descriptive	ADJ
aijssr-2128	98	10	approach	approach	NOUN
aijssr-2128	98	11	to	to	PART
aijssr-2128	98	12	set	set	VERB
aijssr-2128	98	13	up	up	ADP
aijssr-2128	98	14	the	the	DET
aijssr-2128	98	15	connection	connection	NOUN
aijssr-2128	98	16	between	between	ADP
aijssr-2128	98	17	variables	variable	NOUN
aijssr-2128	98	18	.	.	PUNCT
aijssr-2128	99	1	additionally	additionally	ADV
aijssr-2128	99	2	,	,	PUNCT
aijssr-2128	99	3	primary	primary	ADJ
aijssr-2128	99	4	data	datum	NOUN
aijssr-2128	99	5	for	for	ADP
aijssr-2128	99	6	the	the	DET
aijssr-2128	99	7	study	study	NOUN
aijssr-2128	99	8	was	be	AUX
aijssr-2128	99	9	amassed	amass	VERB
aijssr-2128	99	10	through	through	ADP
aijssr-2128	99	11	defined	define	VERB
aijssr-2128	99	12	questionnaires	questionnaire	NOUN
aijssr-2128	99	13	distributed	distribute	VERB
aijssr-2128	99	14	among	among	ADP
aijssr-2128	99	15	the	the	DET
aijssr-2128	99	16	70	70	NUM
aijssr-2128	99	17	respondents	respondent	NOUN
aijssr-2128	99	18	.	.	PUNCT
aijssr-2128	100	1	secondary	secondary	ADJ
aijssr-2128	100	2	data	datum	NOUN
aijssr-2128	100	3	was	be	AUX
aijssr-2128	100	4	sourced	source	VERB
aijssr-2128	100	5	from	from	ADP
aijssr-2128	100	6	the	the	DET
aijssr-2128	100	7	auditor	auditor	NOUN
aijssr-2128	100	8	general	general	NOUN
aijssr-2128	100	9	’s	’s	PART
aijssr-2128	100	10	2013	2013	NUM
aijssr-2128	100	11	,	,	PUNCT
aijssr-2128	100	12	2014	2014	NUM
aijssr-2128	100	13	,	,	PUNCT
aijssr-2128	100	14	and	and	CCONJ
aijssr-2128	100	15	2015	2015	NUM
aijssr-2128	100	16	reports	report	NOUN
aijssr-2128	100	17	.	.	PUNCT
aijssr-2128	101	1	the	the	DET
aijssr-2128	101	2	finding	finding	NOUN
aijssr-2128	101	3	of	of	ADP
aijssr-2128	101	4	this	this	DET
aijssr-2128	101	5	study	study	NOUN
aijssr-2128	101	6	shows	show	VERB
aijssr-2128	101	7	that	that	SCONJ
aijssr-2128	101	8	budgeting	budget	VERB
aijssr-2128	101	9	aspects	aspect	NOUN
aijssr-2128	101	10	such	such	ADJ
aijssr-2128	101	11	as	as	ADP
aijssr-2128	101	12	county	county	NOUN
aijssr-2128	101	13	revenues	revenue	NOUN
aijssr-2128	101	14	,	,	PUNCT
aijssr-2128	101	15	county	county	NOUN
aijssr-2128	101	16	expenditures	expenditure	NOUN
aijssr-2128	101	17	,	,	PUNCT
aijssr-2128	101	18	and	and	CCONJ
aijssr-2128	101	19	resources	resource	NOUN
aijssr-2128	101	20	positively	positively	ADV
aijssr-2128	101	21	affected	affect	VERB
aijssr-2128	101	22	financial	financial	ADJ
aijssr-2128	101	23	performance	performance	NOUN
aijssr-2128	101	24	.	.	PUNCT
aijssr-2128	102	1	however	however	ADV
aijssr-2128	102	2	,	,	PUNCT
aijssr-2128	102	3	the	the	DET
aijssr-2128	102	4	analysis	analysis	NOUN
aijssr-2128	102	5	assumes	assume	VERB
aijssr-2128	102	6	that	that	SCONJ
aijssr-2128	102	7	budgeting	budgeting	NOUN
aijssr-2128	102	8	is	be	AUX
aijssr-2128	102	9	the	the	DET
aijssr-2128	102	10	only	only	ADJ
aijssr-2128	102	11	factor	factor	NOUN
aijssr-2128	102	12	influencing	influence	VERB
aijssr-2128	102	13	the	the	DET
aijssr-2128	102	14	performance	performance	NOUN
aijssr-2128	102	15	of	of	ADP
aijssr-2128	102	16	kenya	kenya	PROPN
aijssr-2128	102	17	's	's	PART
aijssr-2128	102	18	county	county	NOUN
aijssr-2128	102	19	governments	government	NOUN
aijssr-2128	102	20	.	.	PUNCT
aijssr-2128	103	1	kibunja	kibunja	INTJ
aijssr-2128	103	2	(	(	PUNCT
aijssr-2128	103	3	2017	2017	NUM
aijssr-2128	103	4	)	)	PUNCT
aijssr-2128	103	5	looks	look	VERB
aijssr-2128	103	6	at	at	ADP
aijssr-2128	103	7	the	the	DET
aijssr-2128	103	8	impact	impact	NOUN
aijssr-2128	103	9	of	of	ADP
aijssr-2128	103	10	the	the	DET
aijssr-2128	103	11	budgetary	budgetary	ADJ
aijssr-2128	103	12	procedure	procedure	NOUN
aijssr-2128	103	13	on	on	ADP
aijssr-2128	103	14	the	the	DET
aijssr-2128	103	15	financial	financial	ADJ
aijssr-2128	103	16	performance	performance	NOUN
aijssr-2128	103	17	of	of	ADP
aijssr-2128	103	18	muranga	muranga	PROPN
aijssr-2128	103	19	county	county	NOUN
aijssr-2128	103	20	.	.	PUNCT
aijssr-2128	104	1	the	the	DET
aijssr-2128	104	2	author	author	NOUN
aijssr-2128	104	3	specifically	specifically	ADV
aijssr-2128	104	4	focused	focus	VERB
aijssr-2128	104	5	on	on	ADP
aijssr-2128	104	6	planning	planning	NOUN
aijssr-2128	104	7	,	,	PUNCT
aijssr-2128	104	8	implementation	implementation	NOUN
aijssr-2128	104	9	,	,	PUNCT
aijssr-2128	104	10	monitoring	monitoring	NOUN
aijssr-2128	104	11	,	,	PUNCT
aijssr-2128	104	12	and	and	CCONJ
aijssr-2128	104	13	assessment	assessment	NOUN
aijssr-2128	104	14	.	.	PUNCT
aijssr-2128	105	1	the	the	DET
aijssr-2128	105	2	inquiry	inquiry	NOUN
aijssr-2128	105	3	used	use	VERB
aijssr-2128	105	4	a	a	DET
aijssr-2128	105	5	nonexperimental	nonexperimental	ADJ
aijssr-2128	105	6	descriptive	descriptive	ADJ
aijssr-2128	105	7	research	research	NOUN
aijssr-2128	105	8	approach	approach	NOUN
aijssr-2128	105	9	to	to	PART
aijssr-2128	105	10	gather	gather	VERB
aijssr-2128	105	11	data	datum	NOUN
aijssr-2128	105	12	from	from	ADP
aijssr-2128	105	13	83	83	NUM
aijssr-2128	105	14	participants	participant	NOUN
aijssr-2128	105	15	.	.	PUNCT
aijssr-2128	106	1	moreover	moreover	ADV
aijssr-2128	106	2	,	,	PUNCT
aijssr-2128	106	3	the	the	DET
aijssr-2128	106	4	respondents	respondent	NOUN
aijssr-2128	106	5	supplied	supply	VERB
aijssr-2128	106	6	primary	primary	ADJ
aijssr-2128	106	7	data	datum	NOUN
aijssr-2128	106	8	through	through	ADP
aijssr-2128	106	9	self	self	NOUN
aijssr-2128	106	10	-	-	PUNCT
aijssr-2128	106	11	administered	administer	VERB
aijssr-2128	106	12	questionnaires	questionnaire	NOUN
aijssr-2128	106	13	,	,	PUNCT
aijssr-2128	106	14	while	while	SCONJ
aijssr-2128	106	15	audited	audit	VERB
aijssr-2128	106	16	financial	financial	ADJ
aijssr-2128	106	17	statements	statement	NOUN
aijssr-2128	106	18	provided	provide	VERB
aijssr-2128	106	19	secondary	secondary	ADJ
aijssr-2128	106	20	data	datum	NOUN
aijssr-2128	106	21	.	.	PUNCT
aijssr-2128	107	1	the	the	DET
aijssr-2128	107	2	results	result	NOUN
aijssr-2128	107	3	from	from	ADP
aijssr-2128	107	4	the	the	DET
aijssr-2128	107	5	study	study	NOUN
aijssr-2128	107	6	show	show	VERB
aijssr-2128	107	7	that	that	SCONJ
aijssr-2128	107	8	budgeting	budgeting	NOUN
aijssr-2128	107	9	affects	affect	VERB
aijssr-2128	107	10	the	the	DET
aijssr-2128	107	11	financial	financial	ADJ
aijssr-2128	107	12	performance	performance	NOUN
aijssr-2128	107	13	of	of	ADP
aijssr-2128	107	14	county	county	NOUN
aijssr-2128	107	15	governments	government	NOUN
aijssr-2128	107	16	.	.	PUNCT
aijssr-2128	108	1	additionally	additionally	ADV
aijssr-2128	108	2	,	,	PUNCT
aijssr-2128	108	3	the	the	DET
aijssr-2128	108	4	author	author	NOUN
aijssr-2128	108	5	concludes	conclude	VERB
aijssr-2128	108	6	that	that	SCONJ
aijssr-2128	108	7	counties	county	NOUN
aijssr-2128	108	8	must	must	AUX
aijssr-2128	108	9	increase	increase	VERB
aijssr-2128	108	10	public	public	ADJ
aijssr-2128	108	11	participation	participation	NOUN
aijssr-2128	108	12	in	in	ADP
aijssr-2128	108	13	budgeting	budget	VERB
aijssr-2128	108	14	to	to	PART
aijssr-2128	108	15	enhance	enhance	VERB
aijssr-2128	108	16	financial	financial	ADJ
aijssr-2128	108	17	performance	performance	NOUN
aijssr-2128	108	18	(	(	PUNCT
aijssr-2128	108	19	kibunja	kibunja	INTJ
aijssr-2128	108	20	,	,	PUNCT
aijssr-2128	108	21	2017	2017	NUM
aijssr-2128	108	22	)	)	PUNCT
aijssr-2128	108	23	.	.	PUNCT
aijssr-2128	109	1	nevertheless	nevertheless	ADV
aijssr-2128	109	2	,	,	PUNCT
aijssr-2128	109	3	the	the	DET
aijssr-2128	109	4	study	study	NOUN
aijssr-2128	109	5	does	do	AUX
aijssr-2128	109	6	not	not	PART
aijssr-2128	109	7	examine	examine	VERB
aijssr-2128	109	8	other	other	ADJ
aijssr-2128	109	9	public	public	ADJ
aijssr-2128	109	10	fiscal	fiscal	ADJ
aijssr-2128	109	11	management	management	NOUN
aijssr-2128	109	12	approaches	approach	NOUN
aijssr-2128	109	13	that	that	PRON
aijssr-2128	109	14	affect	affect	VERB
aijssr-2128	109	15	performance	performance	NOUN
aijssr-2128	109	16	.	.	PUNCT
aijssr-2128	110	1	at	at	ADP
aijssr-2128	110	2	the	the	DET
aijssr-2128	110	3	same	same	ADJ
aijssr-2128	110	4	time	time	NOUN
aijssr-2128	110	5	,	,	PUNCT
aijssr-2128	110	6	mutungi	mutungi	NOUN
aijssr-2128	110	7	(	(	PUNCT
aijssr-2128	110	8	2017	2017	NUM
aijssr-2128	110	9	)	)	PUNCT
aijssr-2128	110	10	examines	examine	VERB
aijssr-2128	110	11	the	the	DET
aijssr-2128	110	12	effects	effect	NOUN
aijssr-2128	110	13	of	of	ADP
aijssr-2128	110	14	budgeting	budgeting	NOUN
aijssr-2128	110	15	and	and	CCONJ
aijssr-2128	110	16	budgetary	budgetary	ADJ
aijssr-2128	110	17	controls	control	NOUN
aijssr-2128	110	18	on	on	ADP
aijssr-2128	110	19	the	the	DET
aijssr-2128	110	20	financial	financial	ADJ
aijssr-2128	110	21	performance	performance	NOUN
aijssr-2128	110	22	of	of	ADP
aijssr-2128	110	23	devolved	devolve	VERB
aijssr-2128	110	24	systems	system	NOUN
aijssr-2128	110	25	of	of	ADP
aijssr-2128	110	26	governments	government	NOUN
aijssr-2128	110	27	in	in	ADP
aijssr-2128	110	28	kenya	kenya	PROPN
aijssr-2128	110	29	.	.	PUNCT
aijssr-2128	111	1	the	the	DET
aijssr-2128	111	2	study	study	NOUN
aijssr-2128	111	3	employed	employ	VERB
aijssr-2128	111	4	a	a	DET
aijssr-2128	111	5	descriptive	descriptive	ADJ
aijssr-2128	111	6	research	research	NOUN
aijssr-2128	111	7	approach	approach	NOUN
aijssr-2128	111	8	to	to	PART
aijssr-2128	111	9	decide	decide	VERB
aijssr-2128	111	10	the	the	DET
aijssr-2128	111	11	variables	variable	NOUN
aijssr-2128	111	12	'	'	PART
aijssr-2128	111	13	relationships	relationship	NOUN
aijssr-2128	111	14	.	.	PUNCT
aijssr-2128	112	1	the	the	DET
aijssr-2128	112	2	results	result	NOUN
aijssr-2128	112	3	of	of	ADP
aijssr-2128	112	4	this	this	DET
aijssr-2128	112	5	study	study	NOUN
aijssr-2128	112	6	implied	imply	VERB
aijssr-2128	112	7	that	that	SCONJ
aijssr-2128	112	8	counties	county	NOUN
aijssr-2128	112	9	without	without	ADP
aijssr-2128	112	10	proper	proper	ADJ
aijssr-2128	112	11	budgetary	budgetary	ADJ
aijssr-2128	112	12	processes	process	NOUN
aijssr-2128	112	13	face	face	VERB
aijssr-2128	112	14	challenges	challenge	NOUN
aijssr-2128	112	15	in	in	ADP
aijssr-2128	112	16	financial	financial	ADJ
aijssr-2128	112	17	performance	performance	NOUN
aijssr-2128	112	18	.	.	PUNCT
aijssr-2128	113	1	one	one	NUM
aijssr-2128	113	2	of	of	ADP
aijssr-2128	113	3	the	the	DET
aijssr-2128	113	4	strengths	strength	NOUN
aijssr-2128	113	5	of	of	ADP
aijssr-2128	113	6	this	this	DET
aijssr-2128	113	7	study	study	NOUN
aijssr-2128	113	8	is	be	AUX
aijssr-2128	113	9	that	that	SCONJ
aijssr-2128	113	10	it	it	PRON
aijssr-2128	113	11	examines	examine	VERB
aijssr-2128	113	12	the	the	DET
aijssr-2128	113	13	performance	performance	NOUN
aijssr-2128	113	14	of	of	ADP
aijssr-2128	113	15	all	all	DET
aijssr-2128	113	16	county	county	NOUN
aijssr-2128	113	17	governments	government	NOUN
aijssr-2128	113	18	in	in	ADP
aijssr-2128	113	19	kenya	kenya	PROPN
aijssr-2128	113	20	.	.	PUNCT
aijssr-2128	114	1	however	however	ADV
aijssr-2128	114	2	,	,	PUNCT
aijssr-2128	114	3	the	the	DET
aijssr-2128	114	4	analysis	analysis	NOUN
aijssr-2128	114	5	must	must	AUX
aijssr-2128	114	6	account	account	VERB
aijssr-2128	114	7	for	for	ADP
aijssr-2128	114	8	other	other	ADJ
aijssr-2128	114	9	fiscal	fiscal	ADJ
aijssr-2128	114	10	management	management	NOUN
aijssr-2128	114	11	approaches	approach	NOUN
aijssr-2128	114	12	affecting	affect	VERB
aijssr-2128	114	13	performance	performance	NOUN
aijssr-2128	114	14	.	.	PUNCT
aijssr-2128	115	1	internal	internal	ADJ
aijssr-2128	115	2	controls	control	NOUN
aijssr-2128	115	3	onyango	onyango	X
aijssr-2128	115	4	(	(	PUNCT
aijssr-2128	115	5	2014	2014	NUM
aijssr-2128	115	6	)	)	PUNCT
aijssr-2128	115	7	conducted	conduct	VERB
aijssr-2128	115	8	a	a	DET
aijssr-2128	115	9	study	study	NOUN
aijssr-2128	115	10	to	to	PART
aijssr-2128	115	11	determine	determine	VERB
aijssr-2128	115	12	the	the	DET
aijssr-2128	115	13	effect	effect	NOUN
aijssr-2128	115	14	of	of	ADP
aijssr-2128	115	15	internal	internal	ADJ
aijssr-2128	115	16	controls	control	NOUN
aijssr-2128	115	17	on	on	ADP
aijssr-2128	115	18	the	the	DET
aijssr-2128	115	19	performance	performance	NOUN
aijssr-2128	115	20	of	of	ADP
aijssr-2128	115	21	developed	develop	VERB
aijssr-2128	115	22	governments	government	NOUN
aijssr-2128	115	23	in	in	ADP
aijssr-2128	115	24	kenya	kenya	PROPN
aijssr-2128	115	25	.	.	PUNCT
aijssr-2128	116	1	this	this	DET
aijssr-2128	116	2	study	study	NOUN
aijssr-2128	116	3	's	's	PART
aijssr-2128	116	4	findings	finding	NOUN
aijssr-2128	116	5	show	show	VERB
aijssr-2128	116	6	that	that	SCONJ
aijssr-2128	116	7	most	most	ADJ
aijssr-2128	116	8	county	county	NOUN
aijssr-2128	116	9	governments	government	NOUN
aijssr-2128	116	10	must	must	AUX
aijssr-2128	116	11	implement	implement	VERB
aijssr-2128	116	12	modern	modern	ADJ
aijssr-2128	116	13	internal	internal	ADJ
aijssr-2128	116	14	control	control	NOUN
aijssr-2128	116	15	systems	system	NOUN
aijssr-2128	116	16	to	to	PART
aijssr-2128	116	17	enhance	enhance	VERB
aijssr-2128	116	18	financial	financial	ADJ
aijssr-2128	116	19	performance	performance	NOUN
aijssr-2128	116	20	.	.	PUNCT
aijssr-2128	117	1	at	at	ADP
aijssr-2128	117	2	the	the	DET
aijssr-2128	117	3	same	same	ADJ
aijssr-2128	117	4	time	time	NOUN
aijssr-2128	117	5	,	,	PUNCT
aijssr-2128	117	6	lerno	lerno	NOUN
aijssr-2128	117	7	(	(	PUNCT
aijssr-2128	117	8	2016	2016	NUM
aijssr-2128	117	9	)	)	PUNCT
aijssr-2128	117	10	tries	try	VERB
aijssr-2128	117	11	to	to	PART
aijssr-2128	117	12	set	set	VERB
aijssr-2128	117	13	up	up	ADP
aijssr-2128	117	14	the	the	DET
aijssr-2128	117	15	relationship	relationship	NOUN
aijssr-2128	117	16	between	between	ADP
aijssr-2128	117	17	internal	internal	ADJ
aijssr-2128	117	18	controls	control	NOUN
aijssr-2128	117	19	and	and	CCONJ
aijssr-2128	117	20	the	the	DET
aijssr-2128	117	21	implementation	implementation	NOUN
aijssr-2128	117	22	of	of	ADP
aijssr-2128	117	23	county	county	NOUN
aijssr-2128	117	24	governments	government	NOUN
aijssr-2128	117	25	.	.	PUNCT
aijssr-2128	118	1	the	the	DET
aijssr-2128	118	2	research	research	NOUN
aijssr-2128	118	3	findings	finding	NOUN
aijssr-2128	118	4	show	show	VERB
aijssr-2128	118	5	that	that	SCONJ
aijssr-2128	118	6	most	most	ADJ
aijssr-2128	118	7	respondents	respondent	NOUN
aijssr-2128	118	8	needed	need	VERB
aijssr-2128	118	9	help	help	NOUN
aijssr-2128	118	10	understanding	understand	VERB
aijssr-2128	118	11	the	the	DET
aijssr-2128	118	12	relationship	relationship	NOUN
aijssr-2128	118	13	between	between	ADP
aijssr-2128	118	14	internal	internal	ADJ
aijssr-2128	118	15	controls	control	NOUN
aijssr-2128	118	16	and	and	CCONJ
aijssr-2128	118	17	performance	performance	NOUN
aijssr-2128	118	18	.	.	PUNCT
aijssr-2128	119	1	the	the	DET
aijssr-2128	119	2	author	author	NOUN
aijssr-2128	119	3	concluded	conclude	VERB
aijssr-2128	119	4	that	that	SCONJ
aijssr-2128	119	5	although	although	SCONJ
aijssr-2128	119	6	county	county	NOUN
aijssr-2128	119	7	governments	government	NOUN
aijssr-2128	119	8	had	have	AUX
aijssr-2128	119	9	implemented	implement	VERB
aijssr-2128	119	10	internal	internal	ADJ
aijssr-2128	119	11	control	control	NOUN
aijssr-2128	119	12	systems	system	NOUN
aijssr-2128	119	13	,	,	PUNCT
aijssr-2128	119	14	more	more	ADV
aijssr-2128	119	15	was	be	AUX
aijssr-2128	119	16	needed	need	VERB
aijssr-2128	119	17	to	to	PART
aijssr-2128	119	18	improve	improve	VERB
aijssr-2128	119	19	performance	performance	NOUN
aijssr-2128	119	20	.	.	PUNCT
aijssr-2128	120	1	cheruiyot	cheruiyot	NOUN
aijssr-2128	120	2	,	,	PUNCT
aijssr-2128	120	3	namusonge	namusonge	ADJ
aijssr-2128	120	4	,	,	PUNCT
aijssr-2128	120	5	and	and	CCONJ
aijssr-2128	120	6	sakwa	sakwa	PROPN
aijssr-2128	120	7	(	(	PUNCT
aijssr-2128	120	8	2018	2018	NUM
aijssr-2128	120	9	)	)	PUNCT
aijssr-2128	120	10	examine	examine	VERB
aijssr-2128	120	11	how	how	SCONJ
aijssr-2128	120	12	internal	internal	ADJ
aijssr-2128	120	13	control	control	NOUN
aijssr-2128	120	14	practices	practice	NOUN
aijssr-2128	120	15	influence	influence	VERB
aijssr-2128	120	16	the	the	DET
aijssr-2128	120	17	performance	performance	NOUN
aijssr-2128	120	18	of	of	ADP
aijssr-2128	120	19	county	county	NOUN
aijssr-2128	120	20	governments	government	NOUN
aijssr-2128	120	21	in	in	ADP
aijssr-2128	120	22	kenya	kenya	PROPN
aijssr-2128	120	23	.	.	PUNCT
aijssr-2128	121	1	the	the	DET
aijssr-2128	121	2	study	study	NOUN
aijssr-2128	121	3	sampled	sample	VERB
aijssr-2128	121	4	the	the	DET
aijssr-2128	121	5	version	version	NOUN
aijssr-2128	121	6	of	of	ADP
aijssr-2128	121	7	ten	ten	NUM
aijssr-2128	121	8	county	county	NOUN
aijssr-2128	121	9	governments	government	NOUN
aijssr-2128	121	10	and	and	CCONJ
aijssr-2128	121	11	employed	employ	VERB
aijssr-2128	121	12	primary	primary	ADJ
aijssr-2128	121	13	and	and	CCONJ
aijssr-2128	121	14	secondary	secondary	ADJ
aijssr-2128	121	15	data	datum	NOUN
aijssr-2128	121	16	.	.	PUNCT
aijssr-2128	122	1	the	the	DET
aijssr-2128	122	2	study	study	NOUN
aijssr-2128	122	3	revealed	reveal	VERB
aijssr-2128	122	4	that	that	SCONJ
aijssr-2128	122	5	those	those	PRON
aijssr-2128	122	6	with	with	ADP
aijssr-2128	122	7	strong	strong	ADJ
aijssr-2128	122	8	internal	internal	ADJ
aijssr-2128	122	9	controls	control	NOUN
aijssr-2128	122	10	proved	prove	VERB
aijssr-2128	122	11	improved	improved	ADJ
aijssr-2128	122	12	financial	financial	ADJ
aijssr-2128	122	13	performance	performance	NOUN
aijssr-2128	122	14	among	among	ADP
aijssr-2128	122	15	the	the	DET
aijssr-2128	122	16	county	county	NOUN
aijssr-2128	122	17	governments	government	NOUN
aijssr-2128	122	18	sampled	sample	VERB
aijssr-2128	122	19	.	.	PUNCT
aijssr-2128	123	1	ahmed	ahmed	PROPN
aijssr-2128	123	2	and	and	CCONJ
aijssr-2128	123	3	ngang’a	ngang’a	NOUN
aijssr-2128	123	4	(	(	PUNCT
aijssr-2128	123	5	2019	2019	NUM
aijssr-2128	123	6	)	)	PUNCT
aijssr-2128	123	7	examined	examine	VERB
aijssr-2128	123	8	the	the	DET
aijssr-2128	123	9	subject	subject	NOUN
aijssr-2128	123	10	from	from	ADP
aijssr-2128	123	11	the	the	DET
aijssr-2128	123	12	perspective	perspective	NOUN
aijssr-2128	123	13	of	of	ADP
aijssr-2128	123	14	county	county	NOUN
aijssr-2128	123	15	government	government	NOUN
aijssr-2128	123	16	in	in	ADP
aijssr-2128	123	17	the	the	DET
aijssr-2128	123	18	coastal	coastal	ADJ
aijssr-2128	123	19	region	region	NOUN
aijssr-2128	123	20	.	.	PUNCT
aijssr-2128	124	1	a	a	DET
aijssr-2128	124	2	descriptive	descriptive	ADJ
aijssr-2128	124	3	research	research	NOUN
aijssr-2128	124	4	design	design	NOUN
aijssr-2128	124	5	was	be	AUX
aijssr-2128	124	6	applied	apply	VERB
aijssr-2128	124	7	to	to	ADP
aijssr-2128	124	8	the	the	DET
aijssr-2128	124	9	research	research	NOUN
aijssr-2128	124	10	.	.	PUNCT
aijssr-2128	125	1	additionally	additionally	ADV
aijssr-2128	125	2	,	,	PUNCT
aijssr-2128	125	3	the	the	DET
aijssr-2128	125	4	author	author	NOUN
aijssr-2128	125	5	collected	collect	VERB
aijssr-2128	125	6	primary	primary	ADJ
aijssr-2128	125	7	data	datum	NOUN
aijssr-2128	125	8	from	from	ADP
aijssr-2128	125	9	40	40	NUM
aijssr-2128	125	10	respondents	respondent	NOUN
aijssr-2128	125	11	in	in	ADP
aijssr-2128	125	12	mombasa	mombasa	PROPN
aijssr-2128	125	13	,	,	PUNCT
aijssr-2128	125	14	kilifi	kilifi	PROPN
aijssr-2128	125	15	,	,	PUNCT
aijssr-2128	125	16	kwale	kwale	ADJ
aijssr-2128	125	17	,	,	PUNCT
aijssr-2128	125	18	and	and	CCONJ
aijssr-2128	125	19	taita	taita	NOUN
aijssr-2128	125	20	taveta	taveta	PROPN
aijssr-2128	125	21	.	.	PUNCT
aijssr-2128	126	1	the	the	DET
aijssr-2128	126	2	study	study	NOUN
aijssr-2128	126	3	confirmed	confirm	VERB
aijssr-2128	126	4	that	that	SCONJ
aijssr-2128	126	5	only	only	ADV
aijssr-2128	126	6	risk	risk	NOUN
aijssr-2128	126	7	management	management	NOUN
aijssr-2128	126	8	played	play	VERB
aijssr-2128	126	9	a	a	DET
aijssr-2128	126	10	vital	vital	ADJ
aijssr-2128	126	11	role	role	NOUN
aijssr-2128	126	12	in	in	ADP
aijssr-2128	126	13	the	the	DET
aijssr-2128	126	14	performance	performance	NOUN
aijssr-2128	126	15	of	of	ADP
aijssr-2128	126	16	county	county	NOUN
aijssr-2128	126	17	governments	government	NOUN
aijssr-2128	126	18	.	.	PUNCT
aijssr-2128	127	1	revenue	revenue	NOUN
aijssr-2128	127	2	mobilization	mobilization	NOUN
aijssr-2128	127	3	development	development	NOUN
aijssr-2128	127	4	initiatives	initiative	NOUN
aijssr-2128	127	5	(	(	PUNCT
aijssr-2128	127	6	2018	2018	NUM
aijssr-2128	127	7	)	)	PUNCT
aijssr-2128	127	8	states	state	VERB
aijssr-2128	127	9	that	that	SCONJ
aijssr-2128	127	10	a	a	DET
aijssr-2128	127	11	sound	sound	ADJ
aijssr-2128	127	12	revenue	revenue	NOUN
aijssr-2128	127	13	system	system	NOUN
aijssr-2128	127	14	for	for	ADP
aijssr-2128	127	15	county	county	NOUN
aijssr-2128	127	16	governments	government	NOUN
aijssr-2128	127	17	is	be	AUX
aijssr-2128	127	18	a	a	DET
aijssr-2128	127	19	prerequisite	prerequisite	NOUN
aijssr-2128	127	20	for	for	ADP
aijssr-2128	127	21	success	success	NOUN
aijssr-2128	127	22	in	in	ADP
aijssr-2128	127	23	kenya	kenya	PROPN
aijssr-2128	127	24	's	's	PART
aijssr-2128	127	25	fiscal	fiscal	ADJ
aijssr-2128	127	26	decentralization	decentralization	NOUN
aijssr-2128	127	27	goal	goal	NOUN
aijssr-2128	127	28	.	.	PUNCT
aijssr-2128	128	1	biwott	biwott	PROPN
aijssr-2128	128	2	(	(	PUNCT
aijssr-2128	128	3	2017	2017	NUM
aijssr-2128	128	4	)	)	PUNCT
aijssr-2128	128	5	examines	examine	VERB
aijssr-2128	128	6	how	how	SCONJ
aijssr-2128	128	7	revenue	revenue	NOUN
aijssr-2128	128	8	mobilization	mobilization	NOUN
aijssr-2128	128	9	can	can	AUX
aijssr-2128	128	10	influence	influence	VERB
aijssr-2128	128	11	the	the	DET
aijssr-2128	128	12	socio	socio	NOUN
aijssr-2128	128	13	-	-	PUNCT
aijssr-2128	128	14	economic	economic	ADJ
aijssr-2128	128	15	development	development	NOUN
aijssr-2128	128	16	of	of	ADP
aijssr-2128	128	17	county	county	NOUN
aijssr-2128	128	18	governments	government	NOUN
aijssr-2128	128	19	in	in	ADP
aijssr-2128	128	20	kenya	kenya	PROPN
aijssr-2128	128	21	.	.	PUNCT
aijssr-2128	129	1	the	the	DET
aijssr-2128	129	2	study	study	NOUN
aijssr-2128	129	3	focuses	focus	VERB
aijssr-2128	129	4	on	on	ADP
aijssr-2128	129	5	revenue	revenue	NOUN
aijssr-2128	129	6	mobilization	mobilization	NOUN
aijssr-2128	129	7	practices	practice	NOUN
aijssr-2128	129	8	such	such	ADJ
aijssr-2128	129	9	as	as	ADP
aijssr-2128	129	10	county	county	NOUN
aijssr-2128	129	11	collections	collection	NOUN
aijssr-2128	129	12	,	,	PUNCT
aijssr-2128	129	13	revenue	revenue	NOUN
aijssr-2128	129	14	infrastructure	infrastructure	NOUN
aijssr-2128	129	15	,	,	PUNCT
aijssr-2128	129	16	and	and	CCONJ
aijssr-2128	129	17	training	training	NOUN
aijssr-2128	129	18	and	and	CCONJ
aijssr-2128	129	19	how	how	SCONJ
aijssr-2128	129	20	they	they	PRON
aijssr-2128	129	21	affect	affect	VERB
aijssr-2128	129	22	the	the	DET
aijssr-2128	129	23	outcome	outcome	NOUN
aijssr-2128	129	24	of	of	ADP
aijssr-2128	129	25	counties	county	NOUN
aijssr-2128	129	26	in	in	ADP
aijssr-2128	129	27	the	the	DET
aijssr-2128	129	28	north	north	NOUN
aijssr-2128	129	29	rift	rift	NOUN
aijssr-2128	129	30	region	region	NOUN
aijssr-2128	129	31	.	.	PUNCT
aijssr-2128	130	1	cheruiyot	cheruiyot	NOUN
aijssr-2128	130	2	(	(	PUNCT
aijssr-2128	130	3	2018	2018	NUM
aijssr-2128	130	4	)	)	PUNCT
aijssr-2128	130	5	focused	focus	VERB
aijssr-2128	130	6	on	on	ADP
aijssr-2128	130	7	the	the	DET
aijssr-2128	130	8	effect	effect	NOUN
aijssr-2128	130	9	of	of	ADP
aijssr-2128	130	10	public	public	ADJ
aijssr-2128	130	11	fiscal	fiscal	ADJ
aijssr-2128	130	12	management	management	NOUN
aijssr-2128	130	13	practices	practice	NOUN
aijssr-2128	130	14	on	on	ADP
aijssr-2128	130	15	the	the	DET
aijssr-2128	130	16	performance	performance	NOUN
aijssr-2128	130	17	of	of	ADP
aijssr-2128	130	18	county	county	NOUN
aijssr-2128	130	19	governments	government	NOUN
aijssr-2128	130	20	.	.	PUNCT
aijssr-2128	131	1	the	the	DET
aijssr-2128	131	2	study	study	NOUN
aijssr-2128	131	3	examined	examine	VERB
aijssr-2128	131	4	how	how	SCONJ
aijssr-2128	131	5	financial	financial	ADJ
aijssr-2128	131	6	planning	planning	NOUN
aijssr-2128	131	7	and	and	CCONJ
aijssr-2128	131	8	budgeting	budgeting	NOUN
aijssr-2128	131	9	,	,	PUNCT
aijssr-2128	131	10	internal	internal	ADJ
aijssr-2128	131	11	control	control	NOUN
aijssr-2128	131	12	,	,	PUNCT
aijssr-2128	131	13	public	public	ADJ
aijssr-2128	131	14	financial	financial	ADJ
aijssr-2128	131	15	procurement	procurement	NOUN
aijssr-2128	131	16	,	,	PUNCT
aijssr-2128	131	17	revenue	revenue	NOUN
aijssr-2128	131	18	mobilization	mobilization	NOUN
aijssr-2128	131	19	,	,	PUNCT
aijssr-2128	131	20	and	and	CCONJ
aijssr-2128	131	21	general	general	ADJ
aijssr-2128	131	22	economic	economic	ADJ
aijssr-2128	131	23	governance	governance	NOUN
aijssr-2128	131	24	practices	practice	NOUN
aijssr-2128	131	25	influence	influence	VERB
aijssr-2128	131	26	the	the	DET
aijssr-2128	131	27	performance	performance	NOUN
aijssr-2128	131	28	of	of	ADP
aijssr-2128	131	29	county	county	NOUN
aijssr-2128	131	30	governments	government	NOUN
aijssr-2128	131	31	in	in	ADP
aijssr-2128	131	32	kenya	kenya	PROPN
aijssr-2128	131	33	.	.	PUNCT
aijssr-2128	132	1	the	the	DET
aijssr-2128	132	2	study	study	NOUN
aijssr-2128	132	3	showed	show	VERB
aijssr-2128	132	4	that	that	SCONJ
aijssr-2128	132	5	internal	internal	ADJ
aijssr-2128	132	6	controls	control	NOUN
aijssr-2128	132	7	influenced	influence	VERB
aijssr-2128	132	8	financial	financial	ADJ
aijssr-2128	132	9	performance	performance	NOUN
aijssr-2128	132	10	significantly	significantly	ADV
aijssr-2128	132	11	compared	compare	VERB
aijssr-2128	132	12	to	to	ADP
aijssr-2128	132	13	other	other	ADJ
aijssr-2128	132	14	factors	factor	NOUN
aijssr-2128	132	15	.	.	PUNCT
aijssr-2128	133	1	in	in	ADP
aijssr-2128	133	2	another	another	DET
aijssr-2128	133	3	study	study	NOUN
aijssr-2128	133	4	,	,	PUNCT
aijssr-2128	133	5	madegwa	madegwa	NOUN
aijssr-2128	133	6	,	,	PUNCT
aijssr-2128	133	7	makokha	makokha	NOUN
aijssr-2128	133	8	,	,	PUNCT
aijssr-2128	133	9	and	and	CCONJ
aijssr-2128	133	10	namusonge	namusonge	ADJ
aijssr-2128	133	11	(	(	PUNCT
aijssr-2128	133	12	2018	2018	NUM
aijssr-2128	133	13	)	)	PUNCT
aijssr-2128	133	14	focus	focus	VERB
aijssr-2128	133	15	on	on	ADP
aijssr-2128	133	16	how	how	SCONJ
aijssr-2128	133	17	revenue	revenue	NOUN
aijssr-2128	133	18	collection	collection	NOUN
aijssr-2128	133	19	affects	affect	VERB
aijssr-2128	133	20	the	the	DET
aijssr-2128	133	21	performance	performance	NOUN
aijssr-2128	133	22	of	of	ADP
aijssr-2128	133	23	the	the	DET
aijssr-2128	133	24	county	county	NOUN
aijssr-2128	133	25	government	government	NOUN
aijssr-2128	133	26	of	of	ADP
aijssr-2128	133	27	trans	trans	PROPN
aijssr-2128	133	28	nzoia	nzoia	PROPN
aijssr-2128	133	29	.	.	PUNCT
aijssr-2128	134	1	a	a	DET
aijssr-2128	134	2	descriptive	descriptive	ADJ
aijssr-2128	134	3	research	research	NOUN
aijssr-2128	134	4	design	design	NOUN
aijssr-2128	134	5	was	be	AUX
aijssr-2128	134	6	employed	employ	VERB
aijssr-2128	134	7	to	to	PART
aijssr-2128	134	8	set	set	VERB
aijssr-2128	134	9	up	up	ADP
aijssr-2128	134	10	the	the	DET
aijssr-2128	134	11	connection	connection	NOUN
aijssr-2128	134	12	between	between	ADP
aijssr-2128	134	13	the	the	DET
aijssr-2128	134	14	variables	variable	NOUN
aijssr-2128	134	15	in	in	ADP
aijssr-2128	134	16	the	the	DET
aijssr-2128	134	17	study	study	NOUN
aijssr-2128	134	18	.	.	PUNCT
aijssr-2128	135	1	primary	primary	ADJ
aijssr-2128	135	2	as	as	ADV
aijssr-2128	135	3	well	well	ADV
aijssr-2128	135	4	as	as	ADP
aijssr-2128	135	5	secondary	secondary	ADJ
aijssr-2128	135	6	data	datum	NOUN
aijssr-2128	135	7	was	be	AUX
aijssr-2128	135	8	used	use	VERB
aijssr-2128	135	9	.	.	PUNCT
aijssr-2128	136	1	the	the	DET
aijssr-2128	136	2	study	study	NOUN
aijssr-2128	136	3	shows	show	VERB
aijssr-2128	136	4	that	that	SCONJ
aijssr-2128	136	5	revenue	revenue	NOUN
aijssr-2128	136	6	collection	collection	NOUN
aijssr-2128	136	7	automation	automation	NOUN
aijssr-2128	136	8	can	can	AUX
aijssr-2128	136	9	enhance	enhance	VERB
aijssr-2128	136	10	county	county	NOUN
aijssr-2128	136	11	governments	government	NOUN
aijssr-2128	136	12	'	'	PART
aijssr-2128	136	13	performance	performance	NOUN
aijssr-2128	136	14	.	.	PUNCT
aijssr-2128	137	1	public	public	ADJ
aijssr-2128	137	2	finance	finance	NOUN
aijssr-2128	137	3	in	in	ADP
aijssr-2128	137	4	one	one	NUM
aijssr-2128	137	5	study	study	NOUN
aijssr-2128	137	6	,	,	PUNCT
aijssr-2128	137	7	mbae	mbae	NOUN
aijssr-2128	137	8	(	(	PUNCT
aijssr-2128	137	9	2014	2014	NUM
aijssr-2128	137	10	)	)	PUNCT
aijssr-2128	137	11	examines	examine	VERB
aijssr-2128	137	12	how	how	SCONJ
aijssr-2128	137	13	public	public	ADJ
aijssr-2128	137	14	procurement	procurement	NOUN
aijssr-2128	137	15	law	law	NOUN
aijssr-2128	137	16	affects	affect	VERB
aijssr-2128	137	17	the	the	DET
aijssr-2128	137	18	performance	performance	NOUN
aijssr-2128	137	19	of	of	ADP
aijssr-2128	137	20	the	the	DET
aijssr-2128	137	21	machakos	machakos	PROPN
aijssr-2128	137	22	county	county	NOUN
aijssr-2128	137	23	government	government	NOUN
aijssr-2128	137	24	.	.	PUNCT
aijssr-2128	138	1	a	a	DET
aijssr-2128	138	2	descriptive	descriptive	ADJ
aijssr-2128	138	3	research	research	NOUN
aijssr-2128	138	4	design	design	NOUN
aijssr-2128	138	5	was	be	AUX
aijssr-2128	138	6	used	use	VERB
aijssr-2128	138	7	by	by	ADP
aijssr-2128	138	8	the	the	DET
aijssr-2128	138	9	author	author	NOUN
aijssr-2128	138	10	in	in	ADP
aijssr-2128	138	11	this	this	DET
aijssr-2128	138	12	study	study	NOUN
aijssr-2128	138	13	.	.	PUNCT
aijssr-2128	139	1	moreover	moreover	ADV
aijssr-2128	139	2	,	,	PUNCT
aijssr-2128	139	3	structured	structured	ADJ
aijssr-2128	139	4	questionnaires	questionnaire	NOUN
aijssr-2128	139	5	were	be	AUX
aijssr-2128	139	6	used	use	VERB
aijssr-2128	139	7	to	to	PART
aijssr-2128	139	8	collect	collect	VERB
aijssr-2128	139	9	data	datum	NOUN
aijssr-2128	139	10	from	from	ADP
aijssr-2128	139	11	the	the	DET
aijssr-2128	139	12	respondents	respondent	NOUN
aijssr-2128	139	13	in	in	ADP
aijssr-2128	139	14	this	this	DET
aijssr-2128	139	15	study	study	NOUN
aijssr-2128	139	16	.	.	PUNCT
aijssr-2128	140	1	the	the	DET
aijssr-2128	140	2	results	result	NOUN
aijssr-2128	140	3	show	show	VERB
aijssr-2128	140	4	that	that	SCONJ
aijssr-2128	140	5	although	although	SCONJ
aijssr-2128	140	6	procurement	procurement	NOUN
aijssr-2128	140	7	processes	process	NOUN
aijssr-2128	140	8	and	and	CCONJ
aijssr-2128	140	9	laws	law	NOUN
aijssr-2128	140	10	have	have	VERB
aijssr-2128	140	11	mong’are	mong’are	PROPN
aijssr-2128	140	12	&	&	CCONJ
aijssr-2128	140	13	atheru	atheru	PROPN
aijssr-2128	140	14	,	,	PUNCT
aijssr-2128	140	15	american	american	PROPN
aijssr-2128	140	16	international	international	PROPN
aijssr-2128	140	17	journal	journal	PROPN
aijssr-2128	140	18	of	of	ADP
aijssr-2128	140	19	social	social	ADJ
aijssr-2128	140	20	science	science	NOUN
aijssr-2128	140	21	research	research	NOUN
aijssr-2128	140	22	14(1	14(1	NUM
aijssr-2128	140	23	)	)	PUNCT
aijssr-2128	140	24	(	(	PUNCT
aijssr-2128	140	25	2023	2023	NUM
aijssr-2128	140	26	)	)	PUNCT
aijssr-2128	140	27	,	,	PUNCT
aijssr-2128	140	28	43	43	NUM
aijssr-2128	140	29	-	-	SYM
aijssr-2128	140	30	53	53	NUM
aijssr-2128	140	31	46	46	NUM
aijssr-2128	140	32	increased	increase	VERB
aijssr-2128	140	33	transparency	transparency	NOUN
aijssr-2128	140	34	,	,	PUNCT
aijssr-2128	140	35	they	they	PRON
aijssr-2128	140	36	have	have	AUX
aijssr-2128	140	37	also	also	ADV
aijssr-2128	140	38	reduced	reduce	VERB
aijssr-2128	140	39	the	the	DET
aijssr-2128	140	40	speed	speed	NOUN
aijssr-2128	140	41	of	of	ADP
aijssr-2128	140	42	goods	good	NOUN
aijssr-2128	140	43	acquisition	acquisition	NOUN
aijssr-2128	140	44	by	by	ADP
aijssr-2128	140	45	counties	county	NOUN
aijssr-2128	140	46	.	.	PUNCT
aijssr-2128	141	1	he	he	PRON
aijssr-2128	141	2	concludes	conclude	VERB
aijssr-2128	141	3	that	that	SCONJ
aijssr-2128	141	4	county	county	NOUN
aijssr-2128	141	5	governments	government	NOUN
aijssr-2128	141	6	should	should	AUX
aijssr-2128	141	7	continue	continue	VERB
aijssr-2128	141	8	to	to	PART
aijssr-2128	141	9	embrace	embrace	VERB
aijssr-2128	141	10	procurement	procurement	NOUN
aijssr-2128	141	11	practices	practice	NOUN
aijssr-2128	141	12	to	to	PART
aijssr-2128	141	13	improve	improve	VERB
aijssr-2128	141	14	performance	performance	NOUN
aijssr-2128	141	15	.	.	PUNCT
aijssr-2128	142	1	in	in	ADP
aijssr-2128	142	2	another	another	DET
aijssr-2128	142	3	study	study	NOUN
aijssr-2128	142	4	,	,	PUNCT
aijssr-2128	142	5	ndiiri	ndiiri	NOUN
aijssr-2128	142	6	(	(	PUNCT
aijssr-2128	142	7	2016	2016	NUM
aijssr-2128	142	8	)	)	PUNCT
aijssr-2128	142	9	examined	examine	VERB
aijssr-2128	142	10	the	the	DET
aijssr-2128	142	11	effect	effect	NOUN
aijssr-2128	142	12	of	of	ADP
aijssr-2128	142	13	e	e	NOUN
aijssr-2128	142	14	-	-	NOUN
aijssr-2128	142	15	procurement	procurement	NOUN
aijssr-2128	142	16	on	on	ADP
aijssr-2128	142	17	the	the	DET
aijssr-2128	142	18	performance	performance	NOUN
aijssr-2128	142	19	of	of	ADP
aijssr-2128	142	20	devolved	devolve	VERB
aijssr-2128	142	21	governments	government	NOUN
aijssr-2128	142	22	in	in	ADP
aijssr-2128	142	23	kenya	kenya	PROPN
aijssr-2128	142	24	.	.	PUNCT
aijssr-2128	143	1	a	a	DET
aijssr-2128	143	2	descriptive	descriptive	ADJ
aijssr-2128	143	3	research	research	NOUN
aijssr-2128	143	4	design	design	NOUN
aijssr-2128	143	5	was	be	AUX
aijssr-2128	143	6	adopted	adopt	VERB
aijssr-2128	143	7	by	by	ADP
aijssr-2128	143	8	the	the	DET
aijssr-2128	143	9	author	author	NOUN
aijssr-2128	143	10	in	in	ADP
aijssr-2128	143	11	this	this	DET
aijssr-2128	143	12	study	study	NOUN
aijssr-2128	143	13	.	.	PUNCT
aijssr-2128	144	1	primary	primary	ADJ
aijssr-2128	144	2	data	datum	NOUN
aijssr-2128	144	3	for	for	ADP
aijssr-2128	144	4	this	this	DET
aijssr-2128	144	5	study	study	NOUN
aijssr-2128	144	6	was	be	AUX
aijssr-2128	144	7	sourced	source	VERB
aijssr-2128	144	8	through	through	ADP
aijssr-2128	144	9	semi	semi	ADJ
aijssr-2128	144	10	-	-	ADJ
aijssr-2128	144	11	structured	structured	ADJ
aijssr-2128	144	12	questionnaires	questionnaire	NOUN
aijssr-2128	144	13	,	,	PUNCT
aijssr-2128	144	14	while	while	SCONJ
aijssr-2128	144	15	secondary	secondary	ADJ
aijssr-2128	144	16	data	datum	NOUN
aijssr-2128	144	17	was	be	AUX
aijssr-2128	144	18	sourced	source	VERB
aijssr-2128	144	19	from	from	ADP
aijssr-2128	144	20	the	the	DET
aijssr-2128	144	21	procurement	procurement	NOUN
aijssr-2128	144	22	portals	portal	NOUN
aijssr-2128	144	23	.	.	PUNCT
aijssr-2128	145	1	the	the	DET
aijssr-2128	145	2	results	result	NOUN
aijssr-2128	145	3	show	show	VERB
aijssr-2128	145	4	that	that	SCONJ
aijssr-2128	145	5	e	e	NOUN
aijssr-2128	145	6	-	-	NOUN
aijssr-2128	145	7	procurement	procurement	NOUN
aijssr-2128	145	8	has	have	AUX
aijssr-2128	145	9	enhanced	enhance	VERB
aijssr-2128	145	10	the	the	DET
aijssr-2128	145	11	performance	performance	NOUN
aijssr-2128	145	12	of	of	ADP
aijssr-2128	145	13	county	county	NOUN
aijssr-2128	145	14	governments	government	NOUN
aijssr-2128	145	15	due	due	ADJ
aijssr-2128	145	16	to	to	ADP
aijssr-2128	145	17	increased	increase	VERB
aijssr-2128	145	18	transparency	transparency	NOUN
aijssr-2128	145	19	.	.	PUNCT
aijssr-2128	146	1	additionally	additionally	ADV
aijssr-2128	146	2	,	,	PUNCT
aijssr-2128	146	3	cherotich	cherotich	NOUN
aijssr-2128	146	4	(	(	PUNCT
aijssr-2128	146	5	2018	2018	NUM
aijssr-2128	146	6	)	)	PUNCT
aijssr-2128	146	7	examines	examine	VERB
aijssr-2128	146	8	how	how	SCONJ
aijssr-2128	146	9	effective	effective	ADJ
aijssr-2128	146	10	procurement	procurement	NOUN
aijssr-2128	146	11	practices	practice	NOUN
aijssr-2128	146	12	can	can	AUX
aijssr-2128	146	13	enhance	enhance	VERB
aijssr-2128	146	14	the	the	DET
aijssr-2128	146	15	performance	performance	NOUN
aijssr-2128	146	16	of	of	ADP
aijssr-2128	146	17	the	the	DET
aijssr-2128	146	18	kericho	kericho	PROPN
aijssr-2128	146	19	county	county	PROPN
aijssr-2128	146	20	government	government	NOUN
aijssr-2128	146	21	.	.	PUNCT
aijssr-2128	147	1	the	the	DET
aijssr-2128	147	2	study	study	NOUN
aijssr-2128	147	3	focused	focus	VERB
aijssr-2128	147	4	on	on	ADP
aijssr-2128	147	5	procurement	procurement	NOUN
aijssr-2128	147	6	planning	planning	NOUN
aijssr-2128	147	7	,	,	PUNCT
aijssr-2128	147	8	fiscal	fiscal	ADJ
aijssr-2128	147	9	management	management	NOUN
aijssr-2128	147	10	,	,	PUNCT
aijssr-2128	147	11	and	and	CCONJ
aijssr-2128	147	12	professionalism	professionalism	NOUN
aijssr-2128	147	13	.	.	PUNCT
aijssr-2128	148	1	a	a	DET
aijssr-2128	148	2	closed	close	VERB
aijssr-2128	148	3	-	-	PUNCT
aijssr-2128	148	4	ended	end	VERB
aijssr-2128	148	5	questionnaire	questionnaire	NOUN
aijssr-2128	148	6	was	be	AUX
aijssr-2128	148	7	used	use	VERB
aijssr-2128	148	8	to	to	PART
aijssr-2128	148	9	collect	collect	VERB
aijssr-2128	148	10	information	information	NOUN
aijssr-2128	148	11	from	from	ADP
aijssr-2128	148	12	the	the	DET
aijssr-2128	148	13	respondents	respondent	NOUN
aijssr-2128	148	14	.	.	PUNCT
aijssr-2128	149	1	the	the	DET
aijssr-2128	149	2	results	result	NOUN
aijssr-2128	149	3	showed	show	VERB
aijssr-2128	149	4	statistical	statistical	ADJ
aijssr-2128	149	5	significance	significance	NOUN
aijssr-2128	149	6	between	between	ADP
aijssr-2128	149	7	procurement	procurement	NOUN
aijssr-2128	149	8	practices	practice	NOUN
aijssr-2128	149	9	and	and	CCONJ
aijssr-2128	149	10	the	the	DET
aijssr-2128	149	11	performance	performance	NOUN
aijssr-2128	149	12	of	of	ADP
aijssr-2128	149	13	the	the	DET
aijssr-2128	149	14	kericho	kericho	PROPN
aijssr-2128	149	15	county	county	PROPN
aijssr-2128	149	16	government	government	NOUN
aijssr-2128	149	17	.	.	PUNCT
aijssr-2128	150	1	materials	material	NOUN
aijssr-2128	150	2	and	and	CCONJ
aijssr-2128	150	3	methods	method	NOUN
aijssr-2128	150	4	the	the	DET
aijssr-2128	150	5	research	research	NOUN
aijssr-2128	150	6	employed	employ	VERB
aijssr-2128	150	7	a	a	DET
aijssr-2128	150	8	descriptive	descriptive	ADJ
aijssr-2128	150	9	research	research	NOUN
aijssr-2128	150	10	design	design	NOUN
aijssr-2128	150	11	.	.	PUNCT
aijssr-2128	151	1	this	this	DET
aijssr-2128	151	2	research	research	NOUN
aijssr-2128	151	3	design	design	NOUN
aijssr-2128	151	4	is	be	AUX
aijssr-2128	151	5	usually	usually	ADV
aijssr-2128	151	6	structured	structure	VERB
aijssr-2128	151	7	and	and	CCONJ
aijssr-2128	151	8	specifically	specifically	ADV
aijssr-2128	151	9	designed	design	VERB
aijssr-2128	151	10	to	to	PART
aijssr-2128	151	11	measure	measure	VERB
aijssr-2128	151	12	the	the	DET
aijssr-2128	151	13	characteristics	characteristic	NOUN
aijssr-2128	151	14	described	describe	VERB
aijssr-2128	151	15	in	in	ADP
aijssr-2128	151	16	the	the	DET
aijssr-2128	151	17	research	research	NOUN
aijssr-2128	151	18	questions	question	NOUN
aijssr-2128	151	19	.	.	PUNCT
aijssr-2128	152	1	data	datum	NOUN
aijssr-2128	152	2	collection	collection	NOUN
aijssr-2128	152	3	in	in	ADP
aijssr-2128	152	4	this	this	DET
aijssr-2128	152	5	design	design	NOUN
aijssr-2128	152	6	involved	involve	VERB
aijssr-2128	152	7	a	a	DET
aijssr-2128	152	8	structured	structured	ADJ
aijssr-2128	152	9	process	process	NOUN
aijssr-2128	152	10	whereby	whereby	SCONJ
aijssr-2128	152	11	the	the	DET
aijssr-2128	152	12	researcher	researcher	NOUN
aijssr-2128	152	13	can	can	AUX
aijssr-2128	152	14	use	use	VERB
aijssr-2128	152	15	questionnaires	questionnaire	NOUN
aijssr-2128	152	16	to	to	PART
aijssr-2128	152	17	ask	ask	VERB
aijssr-2128	152	18	the	the	DET
aijssr-2128	152	19	participants	participant	NOUN
aijssr-2128	152	20	questions	question	NOUN
aijssr-2128	152	21	on	on	ADP
aijssr-2128	152	22	items	item	NOUN
aijssr-2128	152	23	related	relate	VERB
aijssr-2128	152	24	to	to	ADP
aijssr-2128	152	25	the	the	DET
aijssr-2128	152	26	research	research	NOUN
aijssr-2128	152	27	questions	question	NOUN
aijssr-2128	152	28	(	(	PUNCT
aijssr-2128	152	29	hair	hair	NOUN
aijssr-2128	152	30	jr	jr	PROPN
aijssr-2128	152	31	,	,	PUNCT
aijssr-2128	152	32	2015	2015	NUM
aijssr-2128	152	33	)	)	PUNCT
aijssr-2128	152	34	.	.	PUNCT
aijssr-2128	153	1	the	the	DET
aijssr-2128	153	2	target	target	NOUN
aijssr-2128	153	3	population	population	NOUN
aijssr-2128	153	4	for	for	ADP
aijssr-2128	153	5	this	this	DET
aijssr-2128	153	6	study	study	NOUN
aijssr-2128	153	7	was	be	AUX
aijssr-2128	153	8	employees	employee	NOUN
aijssr-2128	153	9	working	work	VERB
aijssr-2128	153	10	in	in	ADP
aijssr-2128	153	11	the	the	DET
aijssr-2128	153	12	treasury	treasury	NOUN
aijssr-2128	153	13	section	section	NOUN
aijssr-2128	153	14	of	of	ADP
aijssr-2128	153	15	the	the	DET
aijssr-2128	153	16	central	central	ADJ
aijssr-2128	153	17	rift	rift	NOUN
aijssr-2128	153	18	county	county	NOUN
aijssr-2128	153	19	governments	government	NOUN
aijssr-2128	153	20	.	.	PUNCT
aijssr-2128	154	1	the	the	DET
aijssr-2128	154	2	study	study	NOUN
aijssr-2128	154	3	conducted	conduct	VERB
aijssr-2128	154	4	a	a	DET
aijssr-2128	154	5	census	census	NOUN
aijssr-2128	154	6	of	of	ADP
aijssr-2128	154	7	all	all	DET
aijssr-2128	154	8	the	the	DET
aijssr-2128	154	9	respondents	respondent	NOUN
aijssr-2128	154	10	in	in	ADP
aijssr-2128	154	11	the	the	DET
aijssr-2128	154	12	target	target	NOUN
aijssr-2128	154	13	population	population	NOUN
aijssr-2128	154	14	.	.	PUNCT
aijssr-2128	155	1	the	the	DET
aijssr-2128	155	2	census	census	NOUN
aijssr-2128	155	3	approach	approach	NOUN
aijssr-2128	155	4	was	be	AUX
aijssr-2128	155	5	ideal	ideal	ADJ
aijssr-2128	155	6	for	for	ADP
aijssr-2128	155	7	this	this	DET
aijssr-2128	155	8	study	study	NOUN
aijssr-2128	155	9	as	as	SCONJ
aijssr-2128	155	10	the	the	DET
aijssr-2128	155	11	number	number	NOUN
aijssr-2128	155	12	of	of	ADP
aijssr-2128	155	13	respondents	respondent	NOUN
aijssr-2128	155	14	was	be	AUX
aijssr-2128	155	15	less	less	ADJ
aijssr-2128	155	16	than	than	ADP
aijssr-2128	155	17	100	100	NUM
aijssr-2128	155	18	.	.	PUNCT
aijssr-2128	156	1	moreover	moreover	ADV
aijssr-2128	156	2	,	,	PUNCT
aijssr-2128	156	3	the	the	DET
aijssr-2128	156	4	census	census	NOUN
aijssr-2128	156	5	approach	approach	NOUN
aijssr-2128	156	6	ensured	ensure	VERB
aijssr-2128	156	7	that	that	SCONJ
aijssr-2128	156	8	the	the	DET
aijssr-2128	156	9	researcher	researcher	NOUN
aijssr-2128	156	10	obtained	obtain	VERB
aijssr-2128	156	11	views	view	NOUN
aijssr-2128	156	12	from	from	ADP
aijssr-2128	156	13	different	different	ADJ
aijssr-2128	156	14	departments	department	NOUN
aijssr-2128	156	15	involved	involve	VERB
aijssr-2128	156	16	in	in	ADP
aijssr-2128	156	17	diverse	diverse	ADJ
aijssr-2128	156	18	public	public	ADJ
aijssr-2128	156	19	finance	finance	NOUN
aijssr-2128	156	20	management	management	NOUN
aijssr-2128	156	21	practices	practice	NOUN
aijssr-2128	156	22	in	in	ADP
aijssr-2128	156	23	the	the	DET
aijssr-2128	156	24	counties	county	NOUN
aijssr-2128	156	25	.	.	PUNCT
aijssr-2128	157	1	the	the	DET
aijssr-2128	157	2	study	study	NOUN
aijssr-2128	157	3	collected	collect	VERB
aijssr-2128	157	4	primary	primary	ADJ
aijssr-2128	157	5	data	datum	NOUN
aijssr-2128	157	6	based	base	VERB
aijssr-2128	157	7	on	on	ADP
aijssr-2128	157	8	the	the	DET
aijssr-2128	157	9	research	research	NOUN
aijssr-2128	157	10	questions	question	NOUN
aijssr-2128	157	11	.	.	PUNCT
aijssr-2128	158	1	the	the	DET
aijssr-2128	158	2	researcher	researcher	NOUN
aijssr-2128	158	3	collected	collect	VERB
aijssr-2128	158	4	preliminary	preliminary	ADJ
aijssr-2128	158	5	data	datum	NOUN
aijssr-2128	158	6	through	through	ADP
aijssr-2128	158	7	self	self	NOUN
aijssr-2128	158	8	-	-	PUNCT
aijssr-2128	158	9	administered	administer	VERB
aijssr-2128	158	10	questionnaires	questionnaire	NOUN
aijssr-2128	158	11	.	.	PUNCT
aijssr-2128	159	1	according	accord	VERB
aijssr-2128	159	2	to	to	ADP
aijssr-2128	159	3	kothari	kothari	PROPN
aijssr-2128	159	4	(	(	PUNCT
aijssr-2128	159	5	2009	2009	NUM
aijssr-2128	159	6	)	)	PUNCT
aijssr-2128	159	7	,	,	PUNCT
aijssr-2128	159	8	questionnaires	questionnaire	NOUN
aijssr-2128	159	9	were	be	AUX
aijssr-2128	159	10	sent	send	VERB
aijssr-2128	159	11	to	to	ADP
aijssr-2128	159	12	the	the	DET
aijssr-2128	159	13	respondents	respondent	NOUN
aijssr-2128	159	14	,	,	PUNCT
aijssr-2128	159	15	who	who	PRON
aijssr-2128	159	16	were	be	AUX
aijssr-2128	159	17	expected	expect	VERB
aijssr-2128	159	18	to	to	PART
aijssr-2128	159	19	read	read	VERB
aijssr-2128	159	20	and	and	CCONJ
aijssr-2128	159	21	understand	understand	VERB
aijssr-2128	159	22	and	and	CCONJ
aijssr-2128	159	23	then	then	ADV
aijssr-2128	159	24	supply	supply	VERB
aijssr-2128	159	25	answers	answer	NOUN
aijssr-2128	159	26	.	.	PUNCT
aijssr-2128	160	1	the	the	DET
aijssr-2128	160	2	reliability	reliability	NOUN
aijssr-2128	160	3	of	of	ADP
aijssr-2128	160	4	the	the	DET
aijssr-2128	160	5	questionnaire	questionnaire	NOUN
aijssr-2128	160	6	was	be	AUX
aijssr-2128	160	7	decided	decide	VERB
aijssr-2128	160	8	through	through	ADP
aijssr-2128	160	9	a	a	DET
aijssr-2128	160	10	pilot	pilot	NOUN
aijssr-2128	160	11	study	study	NOUN
aijssr-2128	160	12	.	.	PUNCT
aijssr-2128	161	1	according	accord	VERB
aijssr-2128	161	2	to	to	ADP
aijssr-2128	161	3	bryman	bryman	NOUN
aijssr-2128	161	4	and	and	CCONJ
aijssr-2128	161	5	bell	bell	NOUN
aijssr-2128	161	6	(	(	PUNCT
aijssr-2128	161	7	2015	2015	NUM
aijssr-2128	161	8	)	)	PUNCT
aijssr-2128	161	9	,	,	PUNCT
aijssr-2128	161	10	a	a	DET
aijssr-2128	161	11	pilot	pilot	NOUN
aijssr-2128	161	12	study	study	NOUN
aijssr-2128	161	13	consisted	consist	VERB
aijssr-2128	161	14	of	of	ADP
aijssr-2128	161	15	ten	ten	NUM
aijssr-2128	161	16	percent	percent	NOUN
aijssr-2128	161	17	of	of	ADP
aijssr-2128	161	18	members	member	NOUN
aijssr-2128	161	19	of	of	ADP
aijssr-2128	161	20	the	the	DET
aijssr-2128	161	21	study	study	NOUN
aijssr-2128	161	22	population	population	NOUN
aijssr-2128	161	23	.	.	PUNCT
aijssr-2128	162	1	the	the	DET
aijssr-2128	162	2	data	datum	NOUN
aijssr-2128	162	3	from	from	ADP
aijssr-2128	162	4	the	the	DET
aijssr-2128	162	5	pilot	pilot	NOUN
aijssr-2128	162	6	study	study	NOUN
aijssr-2128	162	7	was	be	AUX
aijssr-2128	162	8	statistically	statistically	ADV
aijssr-2128	162	9	analyzed	analyze	VERB
aijssr-2128	162	10	to	to	PART
aijssr-2128	162	11	obtain	obtain	VERB
aijssr-2128	162	12	the	the	DET
aijssr-2128	162	13	cronbach	cronbach	ADJ
aijssr-2128	162	14	alpha	alpha	NOUN
aijssr-2128	162	15	coefficient	coefficient	NOUN
aijssr-2128	162	16	.	.	PUNCT
aijssr-2128	163	1	a	a	DET
aijssr-2128	163	2	cronbach	cronbach	ADJ
aijssr-2128	163	3	reliability	reliability	NOUN
aijssr-2128	163	4	coefficient	coefficient	NOUN
aijssr-2128	163	5	of	of	ADP
aijssr-2128	163	6	0.7	0.7	NUM
aijssr-2128	163	7	was	be	AUX
aijssr-2128	163	8	the	the	DET
aijssr-2128	163	9	yardstick	yardstick	NOUN
aijssr-2128	163	10	for	for	ADP
aijssr-2128	163	11	deciding	decide	VERB
aijssr-2128	163	12	the	the	DET
aijssr-2128	163	13	instrument	instrument	NOUN
aijssr-2128	163	14	's	's	PART
aijssr-2128	163	15	reliability	reliability	NOUN
aijssr-2128	163	16	.	.	PUNCT
aijssr-2128	164	1	the	the	DET
aijssr-2128	164	2	researcher	researcher	NOUN
aijssr-2128	164	3	determined	determine	VERB
aijssr-2128	164	4	the	the	DET
aijssr-2128	164	5	validity	validity	NOUN
aijssr-2128	164	6	of	of	ADP
aijssr-2128	164	7	the	the	DET
aijssr-2128	164	8	instrument	instrument	NOUN
aijssr-2128	164	9	in	in	ADP
aijssr-2128	164	10	two	two	NUM
aijssr-2128	164	11	ways	way	NOUN
aijssr-2128	164	12	.	.	PUNCT
aijssr-2128	165	1	firstly	firstly	ADV
aijssr-2128	165	2	,	,	PUNCT
aijssr-2128	165	3	the	the	DET
aijssr-2128	165	4	researcher	researcher	NOUN
aijssr-2128	165	5	sought	seek	VERB
aijssr-2128	165	6	the	the	DET
aijssr-2128	165	7	supervisor	supervisor	NOUN
aijssr-2128	165	8	's	's	PART
aijssr-2128	165	9	opinion	opinion	NOUN
aijssr-2128	165	10	on	on	ADP
aijssr-2128	165	11	the	the	DET
aijssr-2128	165	12	terminologies	terminology	NOUN
aijssr-2128	165	13	employed	employ	VERB
aijssr-2128	165	14	in	in	ADP
aijssr-2128	165	15	the	the	DET
aijssr-2128	165	16	questionnaire	questionnaire	NOUN
aijssr-2128	165	17	.	.	PUNCT
aijssr-2128	166	1	additionally	additionally	ADV
aijssr-2128	166	2	,	,	PUNCT
aijssr-2128	166	3	the	the	DET
aijssr-2128	166	4	researcher	researcher	NOUN
aijssr-2128	166	5	sought	seek	VERB
aijssr-2128	166	6	industry	industry	NOUN
aijssr-2128	166	7	experts	expert	NOUN
aijssr-2128	166	8	'	'	PART
aijssr-2128	166	9	opinions	opinion	NOUN
aijssr-2128	166	10	to	to	PART
aijssr-2128	166	11	decide	decide	VERB
aijssr-2128	166	12	if	if	SCONJ
aijssr-2128	166	13	proper	proper	ADJ
aijssr-2128	166	14	language	language	NOUN
aijssr-2128	166	15	was	be	AUX
aijssr-2128	166	16	used	use	VERB
aijssr-2128	166	17	based	base	VERB
aijssr-2128	166	18	on	on	ADP
aijssr-2128	166	19	the	the	DET
aijssr-2128	166	20	research	research	NOUN
aijssr-2128	166	21	questions	question	NOUN
aijssr-2128	166	22	.	.	PUNCT
aijssr-2128	167	1	the	the	DET
aijssr-2128	167	2	study	study	NOUN
aijssr-2128	167	3	used	use	VERB
aijssr-2128	167	4	descriptive	descriptive	ADJ
aijssr-2128	167	5	and	and	CCONJ
aijssr-2128	167	6	inferential	inferential	ADJ
aijssr-2128	167	7	statistics	statistic	NOUN
aijssr-2128	167	8	to	to	PART
aijssr-2128	167	9	analyze	analyze	VERB
aijssr-2128	167	10	data	datum	NOUN
aijssr-2128	167	11	.	.	PUNCT
aijssr-2128	168	1	specifically	specifically	ADV
aijssr-2128	168	2	,	,	PUNCT
aijssr-2128	168	3	the	the	DET
aijssr-2128	168	4	researcher	researcher	NOUN
aijssr-2128	168	5	used	use	VERB
aijssr-2128	168	6	the	the	DET
aijssr-2128	168	7	statistical	statistical	ADJ
aijssr-2128	168	8	package	package	NOUN
aijssr-2128	168	9	for	for	ADP
aijssr-2128	168	10	social	social	ADJ
aijssr-2128	168	11	sciences	science	NOUN
aijssr-2128	168	12	(	(	PUNCT
aijssr-2128	168	13	spss	spss	PROPN
aijssr-2128	168	14	)	)	PUNCT
aijssr-2128	168	15	as	as	ADP
aijssr-2128	168	16	the	the	DET
aijssr-2128	168	17	primary	primary	ADJ
aijssr-2128	168	18	data	datum	NOUN
aijssr-2128	168	19	analysis	analysis	NOUN
aijssr-2128	168	20	tool	tool	NOUN
aijssr-2128	168	21	.	.	PUNCT
aijssr-2128	169	1	a	a	DET
aijssr-2128	169	2	multiple	multiple	ADJ
aijssr-2128	169	3	regression	regression	NOUN
aijssr-2128	169	4	equation	equation	NOUN
aijssr-2128	169	5	proved	prove	VERB
aijssr-2128	169	6	below	below	ADV
aijssr-2128	169	7	determined	determine	VERB
aijssr-2128	169	8	the	the	DET
aijssr-2128	169	9	relationship	relationship	NOUN
aijssr-2128	169	10	between	between	ADP
aijssr-2128	169	11	the	the	DET
aijssr-2128	169	12	independent	independent	ADJ
aijssr-2128	169	13	and	and	CCONJ
aijssr-2128	169	14	dependent	dependent	ADJ
aijssr-2128	169	15	variables	variable	NOUN
aijssr-2128	169	16	.	.	PUNCT
aijssr-2128	170	1	y	y	NOUN
aijssr-2128	170	2	=	=	SYM
aijssr-2128	170	3	β0	β0	PROPN
aijssr-2128	171	1	+	+	CCONJ
aijssr-2128	172	1	β1x1	β1x1	PROPN
aijssr-2128	172	2	+	+	NUM
aijssr-2128	172	3	β2x2	β2x2	ADJ
aijssr-2128	172	4	+	+	NUM
aijssr-2128	172	5	β3x3	β3x3	ADJ
aijssr-2128	172	6	+	+	NUM
aijssr-2128	172	7	β4x4	β4x4	PUNCT
aijssr-2128	172	8	+	+	NUM
aijssr-2128	172	9	ε	ε	PROPN
aijssr-2128	172	10	where	where	SCONJ
aijssr-2128	172	11	:	:	PUNCT
aijssr-2128	172	12	y=	y=	NUM
aijssr-2128	172	13	performance	performance	NOUN
aijssr-2128	172	14	of	of	ADP
aijssr-2128	172	15	county	county	NOUN
aijssr-2128	172	16	governments	government	NOUN
aijssr-2128	172	17	β0	β0	ADP
aijssr-2128	172	18	-constant	-constant	ADJ
aijssr-2128	173	1	x1	x1	ADJ
aijssr-2128	173	2	-	-	ADJ
aijssr-2128	173	3	public	public	ADJ
aijssr-2128	173	4	budgeting	budget	VERB
aijssr-2128	173	5	x2public	x2public	ADJ
aijssr-2128	173	6	financial	financial	ADJ
aijssr-2128	173	7	reporting	report	VERB
aijssr-2128	173	8	x3	x3	ADJ
aijssr-2128	173	9	-	-	ADJ
aijssr-2128	173	10	public	public	ADJ
aijssr-2128	173	11	revenue	revenue	NOUN
aijssr-2128	173	12	mobilization	mobilization	NOUN
aijssr-2128	173	13	x4	x4	ADJ
aijssr-2128	173	14	-	-	ADJ
aijssr-2128	173	15	public	public	ADJ
aijssr-2128	173	16	finance	finance	NOUN
aijssr-2128	173	17	procurement	procurement	NOUN
aijssr-2128	173	18	β1	β1	PROPN
aijssr-2128	173	19	,	,	PUNCT
aijssr-2128	173	20	β2	β2	NOUN
aijssr-2128	173	21	,	,	PUNCT
aijssr-2128	173	22	β3	β3	VERB
aijssr-2128	173	23	,	,	PUNCT
aijssr-2128	173	24	and	and	CCONJ
aijssr-2128	173	25	β4parameters	β4parameter	NOUN
aijssr-2128	173	26	to	to	PART
aijssr-2128	173	27	be	be	AUX
aijssr-2128	173	28	estimated	estimate	VERB
aijssr-2128	173	29	once	once	SCONJ
aijssr-2128	173	30	data	datum	NOUN
aijssr-2128	173	31	analysis	analysis	NOUN
aijssr-2128	173	32	was	be	AUX
aijssr-2128	173	33	done	do	VERB
aijssr-2128	173	34	,	,	PUNCT
aijssr-2128	173	35	data	datum	NOUN
aijssr-2128	173	36	was	be	AUX
aijssr-2128	173	37	presented	present	VERB
aijssr-2128	173	38	through	through	ADP
aijssr-2128	173	39	tables	table	NOUN
aijssr-2128	173	40	and	and	CCONJ
aijssr-2128	173	41	charts	chart	NOUN
aijssr-2128	173	42	to	to	PART
aijssr-2128	173	43	underline	underline	VERB
aijssr-2128	173	44	the	the	DET
aijssr-2128	173	45	connection	connection	NOUN
aijssr-2128	173	46	between	between	ADP
aijssr-2128	173	47	the	the	DET
aijssr-2128	173	48	independent	independent	ADJ
aijssr-2128	173	49	and	and	CCONJ
aijssr-2128	173	50	dependent	dependent	ADJ
aijssr-2128	173	51	variables	variable	NOUN
aijssr-2128	173	52	of	of	ADP
aijssr-2128	173	53	the	the	DET
aijssr-2128	173	54	study	study	NOUN
aijssr-2128	173	55	.	.	PUNCT
aijssr-2128	174	1	results	result	VERB
aijssr-2128	174	2	public	public	ADJ
aijssr-2128	174	3	budgeting	budgeting	NOUN
aijssr-2128	174	4	on	on	ADP
aijssr-2128	174	5	performance	performance	NOUN
aijssr-2128	174	6	of	of	ADP
aijssr-2128	174	7	crcgs	crcg	NOUN
aijssr-2128	174	8	the	the	DET
aijssr-2128	174	9	respondents	respondent	NOUN
aijssr-2128	174	10	were	be	AUX
aijssr-2128	174	11	asked	ask	VERB
aijssr-2128	174	12	to	to	PART
aijssr-2128	174	13	rate	rate	VERB
aijssr-2128	174	14	how	how	SCONJ
aijssr-2128	174	15	much	much	ADJ
aijssr-2128	174	16	they	they	PRON
aijssr-2128	174	17	agreed	agree	VERB
aijssr-2128	174	18	that	that	SCONJ
aijssr-2128	174	19	public	public	ADJ
aijssr-2128	174	20	budgeting	budgeting	NOUN
aijssr-2128	174	21	affected	affect	VERB
aijssr-2128	174	22	how	how	SCONJ
aijssr-2128	174	23	well	well	ADV
aijssr-2128	174	24	the	the	DET
aijssr-2128	174	25	crcgs	crcgs	NOUN
aijssr-2128	174	26	performed	perform	VERB
aijssr-2128	174	27	.	.	PUNCT
aijssr-2128	175	1	the	the	DET
aijssr-2128	175	2	results	result	NOUN
aijssr-2128	175	3	are	be	AUX
aijssr-2128	175	4	shown	show	VERB
aijssr-2128	175	5	in	in	ADP
aijssr-2128	175	6	table	table	NOUN
aijssr-2128	175	7	1	1	NUM
aijssr-2128	175	8	.	.	PUNCT
aijssr-2128	175	9	table	table	NOUN
aijssr-2128	175	10	1	1	NUM
aijssr-2128	175	11	.	.	PUNCT
aijssr-2128	175	12	public	public	ADJ
aijssr-2128	175	13	budgeting	budgeting	NOUN
aijssr-2128	175	14	on	on	ADP
aijssr-2128	175	15	performance	performance	NOUN
aijssr-2128	175	16	of	of	ADP
aijssr-2128	175	17	crcgs	crcgs	NOUN
aijssr-2128	175	18	items	item	NOUN
aijssr-2128	175	19	sa	sa	VERB
aijssr-2128	175	20	a	a	DET
aijssr-2128	175	21	u	u	NOUN
aijssr-2128	175	22	d	d	X
aijssr-2128	175	23	sd	sd	NOUN
aijssr-2128	175	24	mean	mean	VERB
aijssr-2128	175	25	std	std	NOUN
aijssr-2128	176	1	%	%	NOUN
aijssr-2128	177	1	%	%	INTJ
aijssr-2128	178	1	%	%	INTJ
aijssr-2128	179	1	%	%	INTJ
aijssr-2128	179	2	%	%	INTJ
aijssr-2128	179	3	your	your	PRON
aijssr-2128	179	4	county	county	NOUN
aijssr-2128	179	5	uses	use	VERB
aijssr-2128	179	6	budget	budget	NOUN
aijssr-2128	179	7	estimates	estimate	NOUN
aijssr-2128	179	8	to	to	PART
aijssr-2128	179	9	enhance	enhance	VERB
aijssr-2128	179	10	financial	financial	ADJ
aijssr-2128	179	11	management	management	NOUN
aijssr-2128	179	12	and	and	CCONJ
aijssr-2128	179	13	performance	performance	NOUN
aijssr-2128	179	14	.	.	PUNCT
aijssr-2128	180	1	26	26	NUM
aijssr-2128	181	1	47	47	NUM
aijssr-2128	181	2	17	17	NUM
aijssr-2128	181	3	10	10	NUM
aijssr-2128	181	4	0	0	NUM
aijssr-2128	181	5	3.887	3.887	NUM
aijssr-2128	181	6	0.907	0.907	NUM
aijssr-2128	181	7	the	the	DET
aijssr-2128	181	8	county	county	NOUN
aijssr-2128	181	9	government	government	NOUN
aijssr-2128	181	10	utilizes	utilize	VERB
aijssr-2128	181	11	budget	budget	NOUN
aijssr-2128	181	12	planning	planning	NOUN
aijssr-2128	181	13	to	to	PART
aijssr-2128	181	14	improve	improve	VERB
aijssr-2128	181	15	financial	financial	ADJ
aijssr-2128	181	16	performance	performance	NOUN
aijssr-2128	181	17	.	.	PUNCT
aijssr-2128	182	1	37	37	NUM
aijssr-2128	182	2	45	45	NUM
aijssr-2128	182	3	13	13	NUM
aijssr-2128	182	4	5	5	NUM
aijssr-2128	182	5	0	0	NUM
aijssr-2128	182	6	4.113	4.113	NUM
aijssr-2128	182	7	0.870	0.870	NUM
aijssr-2128	182	8	our	our	PRON
aijssr-2128	182	9	government	government	NOUN
aijssr-2128	182	10	uses	use	VERB
aijssr-2128	182	11	budget	budget	NOUN
aijssr-2128	182	12	controls	control	NOUN
aijssr-2128	182	13	to	to	PART
aijssr-2128	182	14	enhance	enhance	VERB
aijssr-2128	182	15	financial	financial	ADJ
aijssr-2128	182	16	performance	performance	NOUN
aijssr-2128	182	17	.	.	PUNCT
aijssr-2128	183	1	55	55	NUM
aijssr-2128	183	2	42	42	NUM
aijssr-2128	183	3	3	3	NUM
aijssr-2128	183	4	0	0	NUM
aijssr-2128	183	5	0	0	NUM
aijssr-2128	183	6	4.516	4.516	NUM
aijssr-2128	183	7	0.565	0.565	NUM
aijssr-2128	183	8	we	we	PRON
aijssr-2128	183	9	often	often	ADV
aijssr-2128	183	10	use	use	VERB
aijssr-2128	183	11	budget	budget	NOUN
aijssr-2128	183	12	implementation	implementation	NOUN
aijssr-2128	183	13	and	and	CCONJ
aijssr-2128	183	14	monitoring	monitoring	NOUN
aijssr-2128	183	15	to	to	PART
aijssr-2128	183	16	enhance	enhance	VERB
aijssr-2128	183	17	performance	performance	NOUN
aijssr-2128	183	18	.	.	PUNCT
aijssr-2128	184	1	57	57	NUM
aijssr-2128	184	2	37	37	NUM
aijssr-2128	184	3	6	6	NUM
aijssr-2128	184	4	0	0	NUM
aijssr-2128	184	5	0	0	NUM
aijssr-2128	184	6	4.500	4.500	NUM
aijssr-2128	184	7	0.621	0.621	NUM
aijssr-2128	184	8	our	our	PRON
aijssr-2128	184	9	government	government	NOUN
aijssr-2128	184	10	does	do	VERB
aijssr-2128	184	11	regular	regular	ADJ
aijssr-2128	184	12	budget	budget	NOUN
aijssr-2128	184	13	reviews	review	NOUN
aijssr-2128	184	14	to	to	PART
aijssr-2128	184	15	improve	improve	VERB
aijssr-2128	184	16	compliance	compliance	NOUN
aijssr-2128	184	17	and	and	CCONJ
aijssr-2128	184	18	overall	overall	ADJ
aijssr-2128	184	19	performance	performance	NOUN
aijssr-2128	184	20	.	.	PUNCT
aijssr-2128	185	1	39	39	NUM
aijssr-2128	185	2	44	44	NUM
aijssr-2128	185	3	11	11	NUM
aijssr-2128	185	4	6	6	NUM
aijssr-2128	185	5	0	0	NUM
aijssr-2128	185	6	4.145	4.145	NUM
aijssr-2128	185	7	0.866	0.866	NUM
aijssr-2128	185	8	mong’are	mong’are	NOUN
aijssr-2128	185	9	&	&	CCONJ
aijssr-2128	185	10	atheru	atheru	PROPN
aijssr-2128	185	11	,	,	PUNCT
aijssr-2128	185	12	american	american	PROPN
aijssr-2128	185	13	international	international	PROPN
aijssr-2128	185	14	journal	journal	PROPN
aijssr-2128	185	15	of	of	ADP
aijssr-2128	185	16	social	social	ADJ
aijssr-2128	185	17	science	science	NOUN
aijssr-2128	185	18	research	research	NOUN
aijssr-2128	185	19	14(1	14(1	NUM
aijssr-2128	185	20	)	)	PUNCT
aijssr-2128	185	21	(	(	PUNCT
aijssr-2128	185	22	2023	2023	NUM
aijssr-2128	185	23	)	)	PUNCT
aijssr-2128	185	24	,	,	PUNCT
aijssr-2128	185	25	43	43	NUM
aijssr-2128	185	26	-	-	SYM
aijssr-2128	185	27	53	53	NUM
aijssr-2128	185	28	47	47	NUM
aijssr-2128	185	29	with	with	ADP
aijssr-2128	185	30	a	a	DET
aijssr-2128	185	31	mean	mean	NOUN
aijssr-2128	185	32	of	of	ADP
aijssr-2128	185	33	3.887	3.887	NUM
aijssr-2128	185	34	,	,	PUNCT
aijssr-2128	185	35	most	most	ADJ
aijssr-2128	185	36	respondents	respondent	NOUN
aijssr-2128	185	37	(	(	PUNCT
aijssr-2128	185	38	73	73	NUM
aijssr-2128	185	39	%	%	NOUN
aijssr-2128	185	40	)	)	PUNCT
aijssr-2128	185	41	agreed	agree	VERB
aijssr-2128	185	42	that	that	SCONJ
aijssr-2128	185	43	the	the	DET
aijssr-2128	185	44	county	county	NOUN
aijssr-2128	185	45	uses	use	VERB
aijssr-2128	185	46	budget	budget	NOUN
aijssr-2128	185	47	forecasts	forecast	NOUN
aijssr-2128	185	48	to	to	PART
aijssr-2128	185	49	improve	improve	VERB
aijssr-2128	185	50	fiscal	fiscal	ADJ
aijssr-2128	185	51	management	management	NOUN
aijssr-2128	185	52	and	and	CCONJ
aijssr-2128	185	53	performance	performance	NOUN
aijssr-2128	185	54	.	.	PUNCT
aijssr-2128	186	1	the	the	DET
aijssr-2128	186	2	results	result	NOUN
aijssr-2128	186	3	also	also	ADV
aijssr-2128	186	4	showed	show	VERB
aijssr-2128	186	5	that	that	SCONJ
aijssr-2128	186	6	most	most	ADJ
aijssr-2128	186	7	respondents	respondent	NOUN
aijssr-2128	186	8	(	(	PUNCT
aijssr-2128	186	9	82	82	NUM
aijssr-2128	186	10	%	%	NOUN
aijssr-2128	186	11	)	)	PUNCT
aijssr-2128	186	12	agreed	agree	VERB
aijssr-2128	186	13	,	,	PUNCT
aijssr-2128	186	14	with	with	ADP
aijssr-2128	186	15	a	a	DET
aijssr-2128	186	16	mean	mean	NOUN
aijssr-2128	186	17	of	of	ADP
aijssr-2128	186	18	4.113	4.113	NUM
aijssr-2128	186	19	,	,	PUNCT
aijssr-2128	186	20	that	that	SCONJ
aijssr-2128	186	21	the	the	DET
aijssr-2128	186	22	county	county	NOUN
aijssr-2128	186	23	government	government	NOUN
aijssr-2128	186	24	uses	use	VERB
aijssr-2128	186	25	budget	budget	NOUN
aijssr-2128	186	26	planning	planning	NOUN
aijssr-2128	186	27	to	to	PART
aijssr-2128	186	28	enhance	enhance	VERB
aijssr-2128	186	29	financial	financial	ADJ
aijssr-2128	186	30	performance	performance	NOUN
aijssr-2128	186	31	.	.	PUNCT
aijssr-2128	187	1	additionally	additionally	ADV
aijssr-2128	187	2	,	,	PUNCT
aijssr-2128	187	3	most	most	ADJ
aijssr-2128	187	4	respondents	respondent	NOUN
aijssr-2128	187	5	(	(	PUNCT
aijssr-2128	187	6	97	97	NUM
aijssr-2128	187	7	%	%	NOUN
aijssr-2128	187	8	)	)	PUNCT
aijssr-2128	187	9	agreed	agree	VERB
aijssr-2128	187	10	,	,	PUNCT
aijssr-2128	187	11	with	with	ADP
aijssr-2128	187	12	a	a	DET
aijssr-2128	187	13	mean	mean	NOUN
aijssr-2128	187	14	of	of	ADP
aijssr-2128	187	15	4.516	4.516	NUM
aijssr-2128	187	16	,	,	PUNCT
aijssr-2128	187	17	that	that	SCONJ
aijssr-2128	187	18	the	the	DET
aijssr-2128	187	19	government	government	NOUN
aijssr-2128	187	20	employs	employ	VERB
aijssr-2128	187	21	budget	budget	NOUN
aijssr-2128	187	22	constraints	constraint	NOUN
aijssr-2128	187	23	to	to	PART
aijssr-2128	187	24	improve	improve	VERB
aijssr-2128	187	25	financial	financial	ADJ
aijssr-2128	187	26	performance	performance	NOUN
aijssr-2128	187	27	.	.	PUNCT
aijssr-2128	188	1	the	the	DET
aijssr-2128	188	2	results	result	NOUN
aijssr-2128	188	3	also	also	ADV
aijssr-2128	188	4	showed	show	VERB
aijssr-2128	188	5	that	that	SCONJ
aijssr-2128	188	6	most	most	ADJ
aijssr-2128	188	7	respondents	respondent	NOUN
aijssr-2128	188	8	(	(	PUNCT
aijssr-2128	188	9	94	94	NUM
aijssr-2128	188	10	%	%	NOUN
aijssr-2128	188	11	)	)	PUNCT
aijssr-2128	188	12	agreed	agree	VERB
aijssr-2128	188	13	that	that	SCONJ
aijssr-2128	188	14	the	the	DET
aijssr-2128	188	15	county	county	NOUN
aijssr-2128	188	16	government	government	NOUN
aijssr-2128	188	17	often	often	ADV
aijssr-2128	188	18	uses	use	VERB
aijssr-2128	188	19	budget	budget	NOUN
aijssr-2128	188	20	implementation	implementation	NOUN
aijssr-2128	188	21	and	and	CCONJ
aijssr-2128	188	22	checking	check	VERB
aijssr-2128	188	23	to	to	PART
aijssr-2128	188	24	improve	improve	VERB
aijssr-2128	188	25	performance	performance	NOUN
aijssr-2128	188	26	,	,	PUNCT
aijssr-2128	188	27	with	with	ADP
aijssr-2128	188	28	a	a	DET
aijssr-2128	188	29	mean	mean	ADJ
aijssr-2128	188	30	score	score	NOUN
aijssr-2128	188	31	of	of	ADP
aijssr-2128	188	32	4.500	4.500	NUM
aijssr-2128	188	33	.	.	PUNCT
aijssr-2128	189	1	with	with	ADP
aijssr-2128	189	2	a	a	DET
aijssr-2128	189	3	mean	mean	NOUN
aijssr-2128	189	4	of	of	ADP
aijssr-2128	189	5	4.145	4.145	NUM
aijssr-2128	189	6	,	,	PUNCT
aijssr-2128	189	7	most	most	ADJ
aijssr-2128	189	8	respondents	respondent	NOUN
aijssr-2128	189	9	(	(	PUNCT
aijssr-2128	189	10	83	83	NUM
aijssr-2128	189	11	%	%	NOUN
aijssr-2128	189	12	)	)	PUNCT
aijssr-2128	189	13	also	also	ADV
aijssr-2128	189	14	agreed	agree	VERB
aijssr-2128	189	15	that	that	SCONJ
aijssr-2128	189	16	the	the	DET
aijssr-2128	189	17	government	government	NOUN
aijssr-2128	189	18	conducts	conduct	VERB
aijssr-2128	189	19	frequent	frequent	ADJ
aijssr-2128	189	20	budget	budget	NOUN
aijssr-2128	189	21	reviews	review	NOUN
aijssr-2128	189	22	to	to	PART
aijssr-2128	189	23	boost	boost	VERB
aijssr-2128	189	24	compliance	compliance	NOUN
aijssr-2128	189	25	and	and	CCONJ
aijssr-2128	189	26	overall	overall	ADJ
aijssr-2128	189	27	performance	performance	NOUN
aijssr-2128	189	28	.	.	PUNCT
aijssr-2128	190	1	the	the	DET
aijssr-2128	190	2	standard	standard	ADJ
aijssr-2128	190	3	deviation	deviation	NOUN
aijssr-2128	190	4	varied	varied	ADJ
aijssr-2128	190	5	from	from	ADP
aijssr-2128	190	6	0.565	0.565	NUM
aijssr-2128	190	7	to	to	ADP
aijssr-2128	190	8	0.907	0.907	NUM
aijssr-2128	190	9	,	,	PUNCT
aijssr-2128	190	10	showing	show	VERB
aijssr-2128	190	11	insignificant	insignificant	ADJ
aijssr-2128	190	12	variation	variation	NOUN
aijssr-2128	190	13	among	among	ADP
aijssr-2128	190	14	the	the	DET
aijssr-2128	190	15	responses	response	NOUN
aijssr-2128	190	16	concerning	concern	VERB
aijssr-2128	190	17	the	the	DET
aijssr-2128	190	18	mean	mean	NOUN
aijssr-2128	190	19	.	.	PUNCT
aijssr-2128	191	1	public	public	ADJ
aijssr-2128	191	2	financial	financial	ADJ
aijssr-2128	191	3	reporting	reporting	NOUN
aijssr-2128	191	4	on	on	ADP
aijssr-2128	191	5	the	the	DET
aijssr-2128	191	6	performance	performance	NOUN
aijssr-2128	191	7	of	of	ADP
aijssr-2128	191	8	crcgs	crcg	NOUN
aijssr-2128	191	9	the	the	DET
aijssr-2128	191	10	respondents	respondent	NOUN
aijssr-2128	191	11	were	be	AUX
aijssr-2128	191	12	asked	ask	VERB
aijssr-2128	191	13	to	to	PART
aijssr-2128	191	14	rate	rate	VERB
aijssr-2128	191	15	how	how	SCONJ
aijssr-2128	191	16	much	much	ADJ
aijssr-2128	191	17	they	they	PRON
aijssr-2128	191	18	agreed	agree	VERB
aijssr-2128	191	19	that	that	SCONJ
aijssr-2128	191	20	public	public	ADJ
aijssr-2128	191	21	financial	financial	ADJ
aijssr-2128	191	22	reporting	reporting	NOUN
aijssr-2128	191	23	affected	affect	VERB
aijssr-2128	191	24	how	how	SCONJ
aijssr-2128	191	25	well	well	ADV
aijssr-2128	191	26	central	central	ADJ
aijssr-2128	191	27	rural	rural	ADJ
aijssr-2128	191	28	county	county	NOUN
aijssr-2128	191	29	governments	government	NOUN
aijssr-2128	191	30	performed	perform	VERB
aijssr-2128	191	31	.	.	PUNCT
aijssr-2128	192	1	the	the	DET
aijssr-2128	192	2	results	result	NOUN
aijssr-2128	192	3	are	be	AUX
aijssr-2128	192	4	shown	show	VERB
aijssr-2128	192	5	in	in	ADP
aijssr-2128	192	6	table	table	NOUN
aijssr-2128	192	7	2	2	NUM
aijssr-2128	192	8	.	.	PUNCT
aijssr-2128	192	9	table	table	NOUN
aijssr-2128	192	10	2	2	NUM
aijssr-2128	192	11	.	.	PUNCT
aijssr-2128	192	12	public	public	ADJ
aijssr-2128	192	13	financial	financial	ADJ
aijssr-2128	192	14	reporting	reporting	NOUN
aijssr-2128	192	15	on	on	ADP
aijssr-2128	192	16	performance	performance	NOUN
aijssr-2128	192	17	items	item	NOUN
aijssr-2128	192	18	s	s	VERB
aijssr-2128	192	19	a	a	PRON
aijssr-2128	192	20	a	a	DET
aijssr-2128	192	21	u	u	NOUN
aijssr-2128	192	22	d	d	NOUN
aijssr-2128	192	23	sd	sd	NOUN
aijssr-2128	192	24	mean	mean	VERB
aijssr-2128	193	1	std	std	NOUN
aijssr-2128	193	2	%	%	NOUN
aijssr-2128	193	3	%	%	INTJ
aijssr-2128	194	1	%	%	INTJ
aijssr-2128	194	2	%	%	INTJ
aijssr-2128	195	1	%	%	INTJ
aijssr-2128	196	1	our	our	PRON
aijssr-2128	196	2	county	county	NOUN
aijssr-2128	196	3	provides	provide	VERB
aijssr-2128	196	4	regular	regular	ADJ
aijssr-2128	196	5	financial	financial	ADJ
aijssr-2128	196	6	reports	report	NOUN
aijssr-2128	196	7	to	to	PART
aijssr-2128	196	8	enhance	enhance	VERB
aijssr-2128	196	9	performance	performance	NOUN
aijssr-2128	196	10	and	and	CCONJ
aijssr-2128	196	11	compliance	compliance	NOUN
aijssr-2128	196	12	.	.	PUNCT
aijssr-2128	197	1	52	52	NUM
aijssr-2128	197	2	39	39	NUM
aijssr-2128	197	3	9	9	NUM
aijssr-2128	197	4	0	0	NUM
aijssr-2128	197	5	0	0	NUM
aijssr-2128	197	6	4.419	4.419	NUM
aijssr-2128	197	7	0.667	0.667	NUM
aijssr-2128	197	8	our	our	PRON
aijssr-2128	197	9	county	county	NOUN
aijssr-2128	197	10	government	government	NOUN
aijssr-2128	197	11	published	publish	VERB
aijssr-2128	197	12	service	service	NOUN
aijssr-2128	197	13	and	and	CCONJ
aijssr-2128	197	14	operational	operational	ADJ
aijssr-2128	197	15	reports	report	NOUN
aijssr-2128	197	16	to	to	PART
aijssr-2128	197	17	improve	improve	VERB
aijssr-2128	197	18	performance	performance	NOUN
aijssr-2128	197	19	37	37	NUM
aijssr-2128	197	20	31	31	NUM
aijssr-2128	197	21	19	19	NUM
aijssr-2128	197	22	13	13	NUM
aijssr-2128	197	23	0	0	NUM
aijssr-2128	197	24	3.887	3.887	NUM
aijssr-2128	197	25	1.073	1.073	NUM
aijssr-2128	197	26	we	we	PRON
aijssr-2128	197	27	often	often	ADV
aijssr-2128	197	28	conduct	conduct	VERB
aijssr-2128	197	29	regular	regular	ADJ
aijssr-2128	197	30	risk	risk	NOUN
aijssr-2128	197	31	assessments	assessment	NOUN
aijssr-2128	197	32	to	to	PART
aijssr-2128	197	33	improve	improve	VERB
aijssr-2128	197	34	performance	performance	NOUN
aijssr-2128	197	35	.	.	PUNCT
aijssr-2128	198	1	44	44	NUM
aijssr-2128	199	1	40	40	NUM
aijssr-2128	199	2	6	6	NUM
aijssr-2128	199	3	10	10	NUM
aijssr-2128	199	4	0	0	NUM
aijssr-2128	199	5	4.177	4.177	NUM
aijssr-2128	199	6	0.932	0.932	NUM
aijssr-2128	199	7	our	our	PRON
aijssr-2128	199	8	county	county	NOUN
aijssr-2128	199	9	government	government	NOUN
aijssr-2128	199	10	uses	use	VERB
aijssr-2128	199	11	financial	financial	ADJ
aijssr-2128	199	12	systems	system	NOUN
aijssr-2128	199	13	and	and	CCONJ
aijssr-2128	199	14	standardized	standardize	VERB
aijssr-2128	199	15	financial	financial	ADJ
aijssr-2128	199	16	documentation	documentation	NOUN
aijssr-2128	199	17	to	to	PART
aijssr-2128	199	18	improve	improve	VERB
aijssr-2128	199	19	performance	performance	NOUN
aijssr-2128	199	20	.	.	PUNCT
aijssr-2128	200	1	37	37	NUM
aijssr-2128	200	2	39	39	NUM
aijssr-2128	200	3	10	10	NUM
aijssr-2128	200	4	14	14	NUM
aijssr-2128	200	5	0	0	NUM
aijssr-2128	200	6	3.984	3.984	NUM
aijssr-2128	200	7	1.032	1.032	NUM
aijssr-2128	200	8	the	the	DET
aijssr-2128	200	9	county	county	NOUN
aijssr-2128	200	10	government	government	NOUN
aijssr-2128	200	11	presents	present	VERB
aijssr-2128	200	12	annual	annual	ADJ
aijssr-2128	200	13	financial	financial	ADJ
aijssr-2128	200	14	statements	statement	NOUN
aijssr-2128	200	15	for	for	ADP
aijssr-2128	200	16	auditing	auditing	NOUN
aijssr-2128	200	17	and	and	CCONJ
aijssr-2128	200	18	reporting	report	VERB
aijssr-2128	200	19	42	42	NUM
aijssr-2128	200	20	39	39	NUM
aijssr-2128	200	21	11	11	NUM
aijssr-2128	200	22	8	8	NUM
aijssr-2128	200	23	0	0	NUM
aijssr-2128	200	24	4.145	4.145	NUM
aijssr-2128	200	25	0.921	0.921	NUM
aijssr-2128	200	26	most	most	ADJ
aijssr-2128	200	27	respondents	respondent	NOUN
aijssr-2128	200	28	(	(	PUNCT
aijssr-2128	200	29	91	91	NUM
aijssr-2128	200	30	%	%	NOUN
aijssr-2128	200	31	)	)	PUNCT
aijssr-2128	200	32	agreed	agree	VERB
aijssr-2128	200	33	that	that	SCONJ
aijssr-2128	200	34	the	the	DET
aijssr-2128	200	35	county	county	NOUN
aijssr-2128	200	36	produces	produce	VERB
aijssr-2128	200	37	frequent	frequent	ADJ
aijssr-2128	200	38	financial	financial	ADJ
aijssr-2128	200	39	reports	report	NOUN
aijssr-2128	200	40	to	to	PART
aijssr-2128	200	41	improve	improve	VERB
aijssr-2128	200	42	performance	performance	NOUN
aijssr-2128	200	43	and	and	CCONJ
aijssr-2128	200	44	compliance	compliance	NOUN
aijssr-2128	200	45	,	,	PUNCT
aijssr-2128	200	46	with	with	ADP
aijssr-2128	200	47	a	a	DET
aijssr-2128	200	48	mean	mean	ADJ
aijssr-2128	200	49	score	score	NOUN
aijssr-2128	200	50	of	of	ADP
aijssr-2128	200	51	4.419	4.419	NUM
aijssr-2128	200	52	.	.	PUNCT
aijssr-2128	201	1	with	with	ADP
aijssr-2128	201	2	a	a	DET
aijssr-2128	201	3	mean	mean	NOUN
aijssr-2128	201	4	of	of	ADP
aijssr-2128	201	5	3.887	3.887	NUM
aijssr-2128	201	6	,	,	PUNCT
aijssr-2128	201	7	most	most	ADJ
aijssr-2128	201	8	respondents	respondent	NOUN
aijssr-2128	201	9	(	(	PUNCT
aijssr-2128	201	10	68	68	NUM
aijssr-2128	201	11	%	%	NOUN
aijssr-2128	201	12	)	)	PUNCT
aijssr-2128	201	13	agreed	agree	VERB
aijssr-2128	201	14	that	that	SCONJ
aijssr-2128	201	15	the	the	DET
aijssr-2128	201	16	county	county	NOUN
aijssr-2128	201	17	government	government	NOUN
aijssr-2128	201	18	issued	issue	VERB
aijssr-2128	201	19	service	service	NOUN
aijssr-2128	201	20	and	and	CCONJ
aijssr-2128	201	21	operational	operational	ADJ
aijssr-2128	201	22	reports	report	NOUN
aijssr-2128	201	23	to	to	PART
aijssr-2128	201	24	enhance	enhance	VERB
aijssr-2128	201	25	performance	performance	NOUN
aijssr-2128	201	26	.	.	PUNCT
aijssr-2128	202	1	with	with	ADP
aijssr-2128	202	2	a	a	DET
aijssr-2128	202	3	mean	mean	NOUN
aijssr-2128	202	4	of	of	ADP
aijssr-2128	202	5	4.177	4.177	NUM
aijssr-2128	202	6	,	,	PUNCT
aijssr-2128	202	7	most	most	ADJ
aijssr-2128	202	8	respondents	respondent	NOUN
aijssr-2128	202	9	(	(	PUNCT
aijssr-2128	202	10	84	84	NUM
aijssr-2128	202	11	%	%	NOUN
aijssr-2128	202	12	)	)	PUNCT
aijssr-2128	202	13	agreed	agree	VERB
aijssr-2128	202	14	that	that	SCONJ
aijssr-2128	202	15	the	the	DET
aijssr-2128	202	16	county	county	NOUN
aijssr-2128	202	17	government	government	NOUN
aijssr-2128	202	18	often	often	ADV
aijssr-2128	202	19	conducts	conduct	VERB
aijssr-2128	202	20	routine	routine	ADJ
aijssr-2128	202	21	risk	risk	NOUN
aijssr-2128	202	22	assessments	assessment	NOUN
aijssr-2128	202	23	to	to	PART
aijssr-2128	202	24	improve	improve	VERB
aijssr-2128	202	25	performance	performance	NOUN
aijssr-2128	202	26	.	.	PUNCT
aijssr-2128	203	1	with	with	ADP
aijssr-2128	203	2	a	a	DET
aijssr-2128	203	3	mean	mean	NOUN
aijssr-2128	203	4	of	of	ADP
aijssr-2128	203	5	3.984	3.984	NUM
aijssr-2128	203	6	,	,	PUNCT
aijssr-2128	203	7	respondents	respondent	NOUN
aijssr-2128	203	8	(	(	PUNCT
aijssr-2128	203	9	76	76	NUM
aijssr-2128	203	10	%	%	NOUN
aijssr-2128	203	11	)	)	PUNCT
aijssr-2128	203	12	agreed	agree	VERB
aijssr-2128	203	13	that	that	SCONJ
aijssr-2128	203	14	the	the	DET
aijssr-2128	203	15	county	county	NOUN
aijssr-2128	203	16	government	government	NOUN
aijssr-2128	203	17	employs	employ	VERB
aijssr-2128	203	18	financial	financial	ADJ
aijssr-2128	203	19	systems	system	NOUN
aijssr-2128	203	20	and	and	CCONJ
aijssr-2128	203	21	standardized	standardized	ADJ
aijssr-2128	203	22	financial	financial	ADJ
aijssr-2128	203	23	paperwork	paperwork	NOUN
aijssr-2128	203	24	to	to	PART
aijssr-2128	203	25	enhance	enhance	VERB
aijssr-2128	203	26	performance	performance	NOUN
aijssr-2128	203	27	.	.	PUNCT
aijssr-2128	204	1	most	most	ADJ
aijssr-2128	204	2	respondents	respondent	NOUN
aijssr-2128	204	3	agreed	agree	VERB
aijssr-2128	204	4	with	with	ADP
aijssr-2128	204	5	the	the	DET
aijssr-2128	204	6	issues	issue	NOUN
aijssr-2128	204	7	,	,	PUNCT
aijssr-2128	204	8	as	as	SCONJ
aijssr-2128	204	9	shown	show	VERB
aijssr-2128	204	10	by	by	ADP
aijssr-2128	204	11	the	the	DET
aijssr-2128	204	12	standard	standard	ADJ
aijssr-2128	204	13	deviation	deviation	NOUN
aijssr-2128	204	14	,	,	PUNCT
aijssr-2128	204	15	which	which	PRON
aijssr-2128	204	16	varied	vary	VERB
aijssr-2128	204	17	from	from	ADP
aijssr-2128	204	18	0.667	0.667	NUM
aijssr-2128	204	19	to	to	ADP
aijssr-2128	204	20	1.073	1.073	NUM
aijssr-2128	204	21	.	.	PUNCT
aijssr-2128	205	1	the	the	DET
aijssr-2128	205	2	research	research	NOUN
aijssr-2128	205	3	supports	support	VERB
aijssr-2128	205	4	hou	hou	PROPN
aijssr-2128	205	5	&	&	CCONJ
aijssr-2128	205	6	gopala	gopala	PROPN
aijssr-2128	205	7	's	's	PART
aijssr-2128	205	8	(	(	PUNCT
aijssr-2128	205	9	2015	2015	NUM
aijssr-2128	205	10	)	)	PUNCT
aijssr-2128	205	11	claim	claim	VERB
aijssr-2128	205	12	that	that	SCONJ
aijssr-2128	205	13	financial	financial	ADJ
aijssr-2128	205	14	reporting	reporting	NOUN
aijssr-2128	205	15	might	might	AUX
aijssr-2128	205	16	affect	affect	VERB
aijssr-2128	205	17	crucial	crucial	ADJ
aijssr-2128	205	18	choices	choice	NOUN
aijssr-2128	205	19	like	like	ADP
aijssr-2128	205	20	grant	grant	NOUN
aijssr-2128	205	21	applications	application	NOUN
aijssr-2128	205	22	.	.	PUNCT
aijssr-2128	206	1	public	public	ADJ
aijssr-2128	206	2	revenue	revenue	NOUN
aijssr-2128	206	3	mobilization	mobilization	NOUN
aijssr-2128	206	4	on	on	ADP
aijssr-2128	206	5	performance	performance	NOUN
aijssr-2128	206	6	of	of	ADP
aijssr-2128	206	7	crcgs	crcg	NOUN
aijssr-2128	206	8	the	the	DET
aijssr-2128	206	9	respondents	respondent	NOUN
aijssr-2128	206	10	were	be	AUX
aijssr-2128	206	11	asked	ask	VERB
aijssr-2128	206	12	to	to	PART
aijssr-2128	206	13	rate	rate	VERB
aijssr-2128	206	14	how	how	SCONJ
aijssr-2128	206	15	much	much	ADJ
aijssr-2128	206	16	they	they	PRON
aijssr-2128	206	17	agreed	agree	VERB
aijssr-2128	206	18	that	that	SCONJ
aijssr-2128	206	19	public	public	ADJ
aijssr-2128	206	20	revenue	revenue	NOUN
aijssr-2128	206	21	mobilization	mobilization	NOUN
aijssr-2128	206	22	affected	affect	VERB
aijssr-2128	206	23	how	how	SCONJ
aijssr-2128	206	24	well	well	ADV
aijssr-2128	206	25	the	the	DET
aijssr-2128	206	26	crcgs	crcgs	NOUN
aijssr-2128	206	27	performed	perform	VERB
aijssr-2128	206	28	.	.	PUNCT
aijssr-2128	207	1	the	the	DET
aijssr-2128	207	2	results	result	NOUN
aijssr-2128	207	3	are	be	AUX
aijssr-2128	207	4	shown	show	VERB
aijssr-2128	207	5	in	in	ADP
aijssr-2128	207	6	table	table	NOUN
aijssr-2128	207	7	3	3	NUM
aijssr-2128	207	8	.	.	PUNCT
aijssr-2128	207	9	table	table	NOUN
aijssr-2128	207	10	3	3	NUM
aijssr-2128	207	11	.	.	PUNCT
aijssr-2128	207	12	public	public	ADJ
aijssr-2128	207	13	revenue	revenue	NOUN
aijssr-2128	207	14	mobilization	mobilization	NOUN
aijssr-2128	207	15	on	on	ADP
aijssr-2128	207	16	the	the	DET
aijssr-2128	207	17	performance	performance	NOUN
aijssr-2128	207	18	items	item	NOUN
aijssr-2128	207	19	s	s	VERB
aijssr-2128	207	20	a	a	PRON
aijssr-2128	207	21	a	a	DET
aijssr-2128	207	22	u	u	NOUN
aijssr-2128	207	23	d	d	NOUN
aijssr-2128	207	24	sd	sd	NOUN
aijssr-2128	207	25	mean	mean	VERB
aijssr-2128	208	1	std	std	NOUN
aijssr-2128	208	2	%	%	NOUN
aijssr-2128	209	1	%	%	INTJ
aijssr-2128	210	1	%	%	INTJ
aijssr-2128	211	1	%	%	INTJ
aijssr-2128	212	1	%	%	INTJ
aijssr-2128	212	2	we	we	PRON
aijssr-2128	212	3	collect	collect	VERB
aijssr-2128	212	4	county	county	NOUN
aijssr-2128	212	5	revenue	revenue	NOUN
aijssr-2128	212	6	through	through	ADP
aijssr-2128	212	7	fees	fee	NOUN
aijssr-2128	212	8	and	and	CCONJ
aijssr-2128	212	9	fines	fine	NOUN
aijssr-2128	212	10	to	to	PART
aijssr-2128	212	11	improve	improve	VERB
aijssr-2128	212	12	service	service	NOUN
aijssr-2128	212	13	delivery	delivery	NOUN
aijssr-2128	212	14	.	.	PUNCT
aijssr-2128	213	1	47	47	NUM
aijssr-2128	213	2	34	34	NUM
aijssr-2128	213	3	13	13	NUM
aijssr-2128	213	4	6	6	NUM
aijssr-2128	213	5	0	0	NUM
aijssr-2128	213	6	4.210	4.210	NUM
aijssr-2128	213	7	0.908	0.908	NUM
aijssr-2128	213	8	we	we	PRON
aijssr-2128	213	9	utilize	utilize	VERB
aijssr-2128	213	10	revenue	revenue	NOUN
aijssr-2128	213	11	administration	administration	NOUN
aijssr-2128	213	12	and	and	CCONJ
aijssr-2128	213	13	automation	automation	NOUN
aijssr-2128	213	14	measures	measure	NOUN
aijssr-2128	213	15	to	to	PART
aijssr-2128	213	16	enhance	enhance	VERB
aijssr-2128	213	17	the	the	DET
aijssr-2128	213	18	overall	overall	ADJ
aijssr-2128	213	19	performance	performance	NOUN
aijssr-2128	213	20	of	of	ADP
aijssr-2128	213	21	our	our	PRON
aijssr-2128	213	22	county	county	NOUN
aijssr-2128	213	23	government	government	NOUN
aijssr-2128	213	24	50	50	NUM
aijssr-2128	213	25	31	31	NUM
aijssr-2128	213	26	15	15	NUM
aijssr-2128	213	27	5	5	NUM
aijssr-2128	213	28	0	0	NUM
aijssr-2128	213	29	4.258	4.258	NUM
aijssr-2128	213	30	0.886	0.886	NUM
aijssr-2128	213	31	we	we	PRON
aijssr-2128	213	32	have	have	VERB
aijssr-2128	213	33	revenue	revenue	NOUN
aijssr-2128	213	34	enforcement	enforcement	NOUN
aijssr-2128	213	35	staff	staff	NOUN
aijssr-2128	213	36	to	to	PART
aijssr-2128	213	37	improve	improve	VERB
aijssr-2128	213	38	collection	collection	NOUN
aijssr-2128	213	39	and	and	CCONJ
aijssr-2128	213	40	administration	administration	NOUN
aijssr-2128	213	41	measures	measure	NOUN
aijssr-2128	213	42	.	.	PUNCT
aijssr-2128	214	1	44	44	NUM
aijssr-2128	215	1	53	53	NUM
aijssr-2128	215	2	3	3	NUM
aijssr-2128	215	3	0	0	NUM
aijssr-2128	215	4	0	0	NUM
aijssr-2128	216	1	4.403	4.403	NUM
aijssr-2128	216	2	0.557	0.557	NUM
aijssr-2128	216	3	we	we	PRON
aijssr-2128	216	4	have	have	VERB
aijssr-2128	216	5	foreign	foreign	ADJ
aijssr-2128	216	6	partners	partner	NOUN
aijssr-2128	216	7	who	who	PRON
aijssr-2128	216	8	provide	provide	VERB
aijssr-2128	216	9	grants	grant	NOUN
aijssr-2128	216	10	for	for	ADP
aijssr-2128	216	11	different	different	ADJ
aijssr-2128	216	12	projects	project	NOUN
aijssr-2128	216	13	in	in	ADP
aijssr-2128	216	14	our	our	PRON
aijssr-2128	216	15	county	county	NOUN
aijssr-2128	216	16	.	.	PUNCT
aijssr-2128	217	1	37	37	NUM
aijssr-2128	217	2	44	44	NUM
aijssr-2128	217	3	16	16	NUM
aijssr-2128	217	4	3	3	NUM
aijssr-2128	217	5	0	0	NUM
aijssr-2128	217	6	4.145	4.145	NUM
aijssr-2128	217	7	0.807	0.807	NUM
aijssr-2128	217	8	we	we	PRON
aijssr-2128	217	9	often	often	ADV
aijssr-2128	217	10	introduce	introduce	VERB
aijssr-2128	217	11	new	new	ADJ
aijssr-2128	217	12	revenue	revenue	NOUN
aijssr-2128	217	13	measures	measure	NOUN
aijssr-2128	217	14	through	through	ADP
aijssr-2128	217	15	taxation	taxation	NOUN
aijssr-2128	217	16	and	and	CCONJ
aijssr-2128	217	17	fines	fine	NOUN
aijssr-2128	217	18	in	in	ADP
aijssr-2128	217	19	our	our	PRON
aijssr-2128	217	20	county	county	NOUN
aijssr-2128	217	21	.	.	PUNCT
aijssr-2128	218	1	44	44	NUM
aijssr-2128	218	2	50	50	NUM
aijssr-2128	218	3	6	6	NUM
aijssr-2128	218	4	0	0	NUM
aijssr-2128	218	5	0	0	NUM
aijssr-2128	218	6	4.371	4.371	NUM
aijssr-2128	218	7	0.607	0.607	NUM
aijssr-2128	218	8	most	most	ADJ
aijssr-2128	218	9	respondents	respondent	NOUN
aijssr-2128	218	10	(	(	PUNCT
aijssr-2128	218	11	81	81	NUM
aijssr-2128	218	12	%	%	NOUN
aijssr-2128	218	13	)	)	PUNCT
aijssr-2128	218	14	agreed	agree	VERB
aijssr-2128	218	15	,	,	PUNCT
aijssr-2128	218	16	with	with	ADP
aijssr-2128	218	17	a	a	DET
aijssr-2128	218	18	mean	mean	ADJ
aijssr-2128	218	19	score	score	NOUN
aijssr-2128	218	20	of	of	ADP
aijssr-2128	218	21	4.210	4.210	NUM
aijssr-2128	218	22	,	,	PUNCT
aijssr-2128	218	23	that	that	SCONJ
aijssr-2128	218	24	the	the	DET
aijssr-2128	218	25	county	county	NOUN
aijssr-2128	218	26	government	government	NOUN
aijssr-2128	218	27	should	should	AUX
aijssr-2128	218	28	raise	raise	VERB
aijssr-2128	218	29	money	money	NOUN
aijssr-2128	218	30	via	via	ADP
aijssr-2128	218	31	taxes	taxis	NOUN
aijssr-2128	218	32	and	and	CCONJ
aijssr-2128	218	33	penalties	penalty	NOUN
aijssr-2128	218	34	to	to	PART
aijssr-2128	218	35	enhance	enhance	VERB
aijssr-2128	218	36	service	service	NOUN
aijssr-2128	218	37	delivery	delivery	NOUN
aijssr-2128	218	38	.	.	PUNCT
aijssr-2128	219	1	with	with	ADP
aijssr-2128	219	2	a	a	DET
aijssr-2128	219	3	mean	mean	NOUN
aijssr-2128	219	4	of	of	ADP
aijssr-2128	219	5	4.258	4.258	NUM
aijssr-2128	219	6	,	,	PUNCT
aijssr-2128	219	7	most	most	ADJ
aijssr-2128	219	8	respondents	respondent	NOUN
aijssr-2128	219	9	(	(	PUNCT
aijssr-2128	219	10	81	81	NUM
aijssr-2128	219	11	%	%	NOUN
aijssr-2128	219	12	)	)	PUNCT
aijssr-2128	219	13	also	also	ADV
aijssr-2128	219	14	said	say	VERB
aijssr-2128	219	15	that	that	SCONJ
aijssr-2128	219	16	the	the	DET
aijssr-2128	219	17	county	county	NOUN
aijssr-2128	219	18	should	should	AUX
aijssr-2128	219	19	use	use	VERB
aijssr-2128	219	20	automation	automation	NOUN
aijssr-2128	219	21	and	and	CCONJ
aijssr-2128	219	22	revenue	revenue	NOUN
aijssr-2128	219	23	administration	administration	NOUN
aijssr-2128	219	24	strategies	strategy	NOUN
aijssr-2128	219	25	to	to	PART
aijssr-2128	219	26	improve	improve	VERB
aijssr-2128	219	27	the	the	DET
aijssr-2128	219	28	overall	overall	ADJ
aijssr-2128	219	29	performance	performance	NOUN
aijssr-2128	219	30	of	of	ADP
aijssr-2128	219	31	our	our	PRON
aijssr-2128	219	32	county	county	NOUN
aijssr-2128	219	33	government	government	NOUN
aijssr-2128	219	34	.	.	PUNCT
aijssr-2128	220	1	with	with	ADP
aijssr-2128	220	2	a	a	DET
aijssr-2128	220	3	mean	mean	NOUN
aijssr-2128	220	4	of	of	ADP
aijssr-2128	220	5	4.403	4.403	NUM
aijssr-2128	220	6	,	,	PUNCT
aijssr-2128	220	7	most	most	ADJ
aijssr-2128	220	8	respondents	respondent	NOUN
aijssr-2128	220	9	(	(	PUNCT
aijssr-2128	220	10	97	97	NUM
aijssr-2128	220	11	%	%	NOUN
aijssr-2128	220	12	)	)	PUNCT
aijssr-2128	220	13	also	also	ADV
aijssr-2128	220	14	agreed	agree	VERB
aijssr-2128	220	15	that	that	SCONJ
aijssr-2128	220	16	their	their	PRON
aijssr-2128	220	17	revenue	revenue	NOUN
aijssr-2128	220	18	enforcement	enforcement	NOUN
aijssr-2128	220	19	team	team	NOUN
aijssr-2128	220	20	is	be	AUX
aijssr-2128	220	21	improving	improve	VERB
aijssr-2128	220	22	their	their	PRON
aijssr-2128	220	23	collection	collection	NOUN
aijssr-2128	220	24	and	and	CCONJ
aijssr-2128	220	25	administration	administration	NOUN
aijssr-2128	220	26	procedures	procedure	NOUN
aijssr-2128	220	27	.	.	PUNCT
aijssr-2128	221	1	a	a	DET
aijssr-2128	221	2	large	large	ADJ
aijssr-2128	221	3	majority	majority	NOUN
aijssr-2128	221	4	of	of	ADP
aijssr-2128	221	5	respondents	respondent	NOUN
aijssr-2128	221	6	(	(	PUNCT
aijssr-2128	221	7	81	81	NUM
aijssr-2128	221	8	%	%	NOUN
aijssr-2128	221	9	)	)	PUNCT
aijssr-2128	221	10	agreed	agree	VERB
aijssr-2128	221	11	,	,	PUNCT
aijssr-2128	221	12	with	with	ADP
aijssr-2128	221	13	a	a	DET
aijssr-2128	221	14	mean	mean	NOUN
aijssr-2128	221	15	of	of	ADP
aijssr-2128	221	16	4.145	4.145	NUM
aijssr-2128	221	17	,	,	PUNCT
aijssr-2128	221	18	that	that	SCONJ
aijssr-2128	221	19	the	the	DET
aijssr-2128	221	20	county	county	NOUN
aijssr-2128	221	21	administration	administration	NOUN
aijssr-2128	221	22	had	have	VERB
aijssr-2128	221	23	international	international	ADJ
aijssr-2128	221	24	partners	partner	NOUN
aijssr-2128	221	25	that	that	PRON
aijssr-2128	221	26	contribute	contribute	VERB
aijssr-2128	221	27	money	money	NOUN
aijssr-2128	221	28	for	for	ADP
aijssr-2128	221	29	various	various	ADJ
aijssr-2128	221	30	initiatives	initiative	NOUN
aijssr-2128	221	31	in	in	ADP
aijssr-2128	221	32	our	our	PRON
aijssr-2128	221	33	county	county	NOUN
aijssr-2128	221	34	.	.	PUNCT
aijssr-2128	222	1	with	with	ADP
aijssr-2128	222	2	a	a	DET
aijssr-2128	222	3	mean	mean	NOUN
aijssr-2128	222	4	of	of	ADP
aijssr-2128	222	5	4.371	4.371	NUM
aijssr-2128	222	6	,	,	PUNCT
aijssr-2128	222	7	the	the	DET
aijssr-2128	222	8	majority	majority	NOUN
aijssr-2128	222	9	(	(	PUNCT
aijssr-2128	222	10	94	94	NUM
aijssr-2128	222	11	%	%	NOUN
aijssr-2128	222	12	)	)	PUNCT
aijssr-2128	222	13	agreed	agree	VERB
aijssr-2128	222	14	that	that	SCONJ
aijssr-2128	222	15	the	the	DET
aijssr-2128	222	16	county	county	NOUN
aijssr-2128	222	17	administration	administration	NOUN
aijssr-2128	222	18	often	often	ADV
aijssr-2128	222	19	implements	implement	VERB
aijssr-2128	222	20	new	new	ADJ
aijssr-2128	222	21	revenue	revenue	NOUN
aijssr-2128	222	22	methods	method	NOUN
aijssr-2128	222	23	via	via	ADP
aijssr-2128	222	24	taxes	taxis	NOUN
aijssr-2128	222	25	and	and	CCONJ
aijssr-2128	222	26	penalties	penalty	NOUN
aijssr-2128	222	27	.	.	PUNCT
aijssr-2128	223	1	public	public	ADJ
aijssr-2128	223	2	finance	finance	NOUN
aijssr-2128	223	3	procurement	procurement	NOUN
aijssr-2128	223	4	on	on	ADP
aijssr-2128	223	5	the	the	DET
aijssr-2128	223	6	performance	performance	NOUN
aijssr-2128	223	7	of	of	ADP
aijssr-2128	223	8	crcgs	crcg	NOUN
aijssr-2128	223	9	the	the	DET
aijssr-2128	223	10	respondents	respondent	NOUN
aijssr-2128	223	11	were	be	AUX
aijssr-2128	223	12	asked	ask	VERB
aijssr-2128	223	13	to	to	PART
aijssr-2128	223	14	rate	rate	VERB
aijssr-2128	223	15	how	how	SCONJ
aijssr-2128	223	16	much	much	ADJ
aijssr-2128	223	17	they	they	PRON
aijssr-2128	223	18	agreed	agree	VERB
aijssr-2128	223	19	that	that	SCONJ
aijssr-2128	223	20	public	public	ADJ
aijssr-2128	223	21	finance	finance	NOUN
aijssr-2128	223	22	procurement	procurement	NOUN
aijssr-2128	223	23	affected	affect	VERB
aijssr-2128	223	24	how	how	SCONJ
aijssr-2128	223	25	well	well	ADV
aijssr-2128	223	26	the	the	DET
aijssr-2128	223	27	crcgs	crcgs	NOUN
aijssr-2128	223	28	performed	perform	VERB
aijssr-2128	223	29	.	.	PUNCT
aijssr-2128	224	1	the	the	DET
aijssr-2128	224	2	results	result	NOUN
aijssr-2128	224	3	are	be	AUX
aijssr-2128	224	4	shown	show	VERB
aijssr-2128	224	5	in	in	ADP
aijssr-2128	224	6	table	table	NOUN
aijssr-2128	224	7	4	4	NUM
aijssr-2128	224	8	.	.	NOUN
aijssr-2128	224	9	mong’are	mong’are	PROPN
aijssr-2128	224	10	&	&	CCONJ
aijssr-2128	224	11	atheru	atheru	PROPN
aijssr-2128	224	12	,	,	PUNCT
aijssr-2128	224	13	american	american	PROPN
aijssr-2128	224	14	international	international	PROPN
aijssr-2128	224	15	journal	journal	PROPN
aijssr-2128	224	16	of	of	ADP
aijssr-2128	224	17	social	social	ADJ
aijssr-2128	224	18	science	science	NOUN
aijssr-2128	224	19	research	research	NOUN
aijssr-2128	224	20	14(1	14(1	NUM
aijssr-2128	224	21	)	)	PUNCT
aijssr-2128	224	22	(	(	PUNCT
aijssr-2128	224	23	2023	2023	NUM
aijssr-2128	224	24	)	)	PUNCT
aijssr-2128	224	25	,	,	PUNCT
aijssr-2128	224	26	43	43	NUM
aijssr-2128	224	27	-	-	SYM
aijssr-2128	224	28	53	53	NUM
aijssr-2128	224	29	48	48	NUM
aijssr-2128	224	30	table	table	NOUN
aijssr-2128	224	31	4	4	NUM
aijssr-2128	224	32	.	.	PUNCT
aijssr-2128	224	33	public	public	ADJ
aijssr-2128	224	34	finance	finance	NOUN
aijssr-2128	224	35	procurement	procurement	NOUN
aijssr-2128	224	36	on	on	ADP
aijssr-2128	224	37	the	the	DET
aijssr-2128	224	38	performance	performance	NOUN
aijssr-2128	224	39	items	item	NOUN
aijssr-2128	224	40	s	s	VERB
aijssr-2128	224	41	a	a	PRON
aijssr-2128	224	42	a	a	DET
aijssr-2128	224	43	u	u	NOUN
aijssr-2128	225	1	d	d	NOUN
aijssr-2128	225	2	sd	sd	NOUN
aijssr-2128	225	3	mean	mean	VERB
aijssr-2128	225	4	std	std	NOUN
aijssr-2128	225	5	%	%	NOUN
aijssr-2128	226	1	%	%	INTJ
aijssr-2128	226	2	%	%	INTJ
aijssr-2128	227	1	%	%	INTJ
aijssr-2128	228	1	%	%	INTJ
aijssr-2128	228	2	we	we	PRON
aijssr-2128	228	3	have	have	AUX
aijssr-2128	228	4	automated	automate	VERB
aijssr-2128	228	5	tender	tender	ADJ
aijssr-2128	228	6	application	application	NOUN
aijssr-2128	228	7	procedures	procedure	NOUN
aijssr-2128	228	8	in	in	ADP
aijssr-2128	228	9	the	the	DET
aijssr-2128	228	10	county	county	NOUN
aijssr-2128	228	11	.	.	PUNCT
aijssr-2128	229	1	37	37	NUM
aijssr-2128	229	2	34	34	NUM
aijssr-2128	229	3	10	10	NUM
aijssr-2128	229	4	16	16	NUM
aijssr-2128	229	5	3	3	NUM
aijssr-2128	229	6	3.855	3.855	NUM
aijssr-2128	229	7	1.185	1.185	NUM
aijssr-2128	229	8	we	we	PRON
aijssr-2128	229	9	often	often	ADV
aijssr-2128	229	10	use	use	VERB
aijssr-2128	229	11	procurement	procurement	NOUN
aijssr-2128	229	12	planning	planning	NOUN
aijssr-2128	229	13	in	in	ADP
aijssr-2128	229	14	our	our	PRON
aijssr-2128	229	15	county	county	NOUN
aijssr-2128	229	16	to	to	PART
aijssr-2128	229	17	enhance	enhance	VERB
aijssr-2128	229	18	performance	performance	NOUN
aijssr-2128	229	19	.	.	PUNCT
aijssr-2128	230	1	55	55	NUM
aijssr-2128	231	1	34	34	NUM
aijssr-2128	231	2	8	8	NUM
aijssr-2128	231	3	3	3	NUM
aijssr-2128	231	4	0	0	NUM
aijssr-2128	231	5	4.403	4.403	NUM
aijssr-2128	231	6	0.778	0.778	NUM
aijssr-2128	231	7	we	we	PRON
aijssr-2128	231	8	follow	follow	VERB
aijssr-2128	231	9	all	all	DET
aijssr-2128	231	10	procurement	procurement	NOUN
aijssr-2128	231	11	processes	process	NOUN
aijssr-2128	231	12	and	and	CCONJ
aijssr-2128	231	13	laws	law	NOUN
aijssr-2128	231	14	provided	provide	VERB
aijssr-2128	231	15	in	in	ADP
aijssr-2128	231	16	the	the	DET
aijssr-2128	231	17	public	public	ADJ
aijssr-2128	231	18	procurement	procurement	NOUN
aijssr-2128	231	19	act	act	PROPN
aijssr-2128	231	20	.	.	PUNCT
aijssr-2128	232	1	44	44	NUM
aijssr-2128	232	2	46	46	NUM
aijssr-2128	232	3	7	7	NUM
aijssr-2128	232	4	3	3	NUM
aijssr-2128	232	5	0	0	NUM
aijssr-2128	232	6	4.307	4.307	NUM
aijssr-2128	232	7	0.738	0.738	NUM
aijssr-2128	232	8	we	we	PRON
aijssr-2128	232	9	ensure	ensure	VERB
aijssr-2128	232	10	compliance	compliance	NOUN
aijssr-2128	232	11	with	with	ADP
aijssr-2128	232	12	all	all	DET
aijssr-2128	232	13	our	our	PRON
aijssr-2128	232	14	public	public	ADJ
aijssr-2128	232	15	finance	finance	NOUN
aijssr-2128	232	16	procurement	procurement	NOUN
aijssr-2128	232	17	activities	activity	NOUN
aijssr-2128	232	18	.	.	PUNCT
aijssr-2128	233	1	37	37	NUM
aijssr-2128	233	2	44	44	NUM
aijssr-2128	233	3	16	16	NUM
aijssr-2128	233	4	3	3	NUM
aijssr-2128	233	5	0	0	NUM
aijssr-2128	233	6	4.145	4.145	NUM
aijssr-2128	233	7	0.807	0.807	NUM
aijssr-2128	233	8	we	we	PRON
aijssr-2128	233	9	publish	publish	VERB
aijssr-2128	233	10	all	all	DET
aijssr-2128	233	11	public	public	ADJ
aijssr-2128	233	12	finance	finance	NOUN
aijssr-2128	233	13	procurement	procurement	NOUN
aijssr-2128	233	14	information	information	NOUN
aijssr-2128	233	15	on	on	ADP
aijssr-2128	233	16	our	our	PRON
aijssr-2128	233	17	website	website	NOUN
aijssr-2128	233	18	to	to	PART
aijssr-2128	233	19	improve	improve	VERB
aijssr-2128	233	20	performance	performance	NOUN
aijssr-2128	233	21	.	.	PUNCT
aijssr-2128	234	1	55	55	NUM
aijssr-2128	234	2	33	33	NUM
aijssr-2128	234	3	7	7	NUM
aijssr-2128	234	4	5	5	NUM
aijssr-2128	234	5	0	0	NUM
aijssr-2128	234	6	4.387	4.387	NUM
aijssr-2128	234	7	0.869	0.869	NUM
aijssr-2128	234	8	most	most	ADJ
aijssr-2128	234	9	respondents	respondent	NOUN
aijssr-2128	234	10	(	(	PUNCT
aijssr-2128	234	11	71	71	NUM
aijssr-2128	234	12	%	%	NOUN
aijssr-2128	234	13	)	)	PUNCT
aijssr-2128	234	14	agreed	agree	VERB
aijssr-2128	234	15	,	,	PUNCT
aijssr-2128	234	16	with	with	ADP
aijssr-2128	234	17	a	a	DET
aijssr-2128	234	18	mean	mean	ADJ
aijssr-2128	234	19	score	score	NOUN
aijssr-2128	234	20	of	of	ADP
aijssr-2128	234	21	3.855	3.855	NUM
aijssr-2128	234	22	,	,	PUNCT
aijssr-2128	234	23	that	that	SCONJ
aijssr-2128	234	24	the	the	DET
aijssr-2128	234	25	county	county	NOUN
aijssr-2128	234	26	administration	administration	NOUN
aijssr-2128	234	27	had	have	VERB
aijssr-2128	234	28	automated	automate	VERB
aijssr-2128	234	29	tender	tender	ADJ
aijssr-2128	234	30	application	application	NOUN
aijssr-2128	234	31	processes	process	NOUN
aijssr-2128	234	32	.	.	PUNCT
aijssr-2128	235	1	with	with	ADP
aijssr-2128	235	2	a	a	DET
aijssr-2128	235	3	mean	mean	NOUN
aijssr-2128	235	4	of	of	ADP
aijssr-2128	235	5	4.403	4.403	NUM
aijssr-2128	235	6	,	,	PUNCT
aijssr-2128	235	7	most	most	ADJ
aijssr-2128	235	8	respondents	respondent	NOUN
aijssr-2128	235	9	(	(	PUNCT
aijssr-2128	235	10	89	89	NUM
aijssr-2128	235	11	%	%	NOUN
aijssr-2128	235	12	)	)	PUNCT
aijssr-2128	235	13	also	also	ADV
aijssr-2128	235	14	agreed	agree	VERB
aijssr-2128	235	15	that	that	SCONJ
aijssr-2128	235	16	the	the	DET
aijssr-2128	235	17	county	county	NOUN
aijssr-2128	235	18	government	government	NOUN
aijssr-2128	235	19	often	often	ADV
aijssr-2128	235	20	uses	use	VERB
aijssr-2128	235	21	procurement	procurement	NOUN
aijssr-2128	235	22	planning	planning	NOUN
aijssr-2128	235	23	to	to	PART
aijssr-2128	235	24	improve	improve	VERB
aijssr-2128	235	25	performance	performance	NOUN
aijssr-2128	235	26	.	.	PUNCT
aijssr-2128	236	1	with	with	ADP
aijssr-2128	236	2	a	a	DET
aijssr-2128	236	3	mean	mean	NOUN
aijssr-2128	236	4	of	of	ADP
aijssr-2128	236	5	4.307	4.307	NUM
aijssr-2128	236	6	,	,	PUNCT
aijssr-2128	236	7	they	they	PRON
aijssr-2128	236	8	also	also	ADV
aijssr-2128	236	9	agreed	agree	VERB
aijssr-2128	236	10	(	(	PUNCT
aijssr-2128	236	11	90	90	NUM
aijssr-2128	236	12	%	%	NOUN
aijssr-2128	236	13	)	)	PUNCT
aijssr-2128	236	14	that	that	SCONJ
aijssr-2128	236	15	the	the	DET
aijssr-2128	236	16	county	county	NOUN
aijssr-2128	236	17	government	government	NOUN
aijssr-2128	236	18	adheres	adhere	VERB
aijssr-2128	236	19	to	to	ADP
aijssr-2128	236	20	all	all	DET
aijssr-2128	236	21	regulations	regulation	NOUN
aijssr-2128	236	22	and	and	CCONJ
aijssr-2128	236	23	procedures	procedure	NOUN
aijssr-2128	236	24	outlined	outline	VERB
aijssr-2128	236	25	in	in	ADP
aijssr-2128	236	26	the	the	DET
aijssr-2128	236	27	public	public	ADJ
aijssr-2128	236	28	procurement	procurement	PROPN
aijssr-2128	236	29	act	act	PROPN
aijssr-2128	236	30	.	.	PUNCT
aijssr-2128	237	1	additionally	additionally	ADV
aijssr-2128	237	2	,	,	PUNCT
aijssr-2128	237	3	most	most	ADJ
aijssr-2128	237	4	respondents	respondent	NOUN
aijssr-2128	237	5	(	(	PUNCT
aijssr-2128	237	6	81	81	NUM
aijssr-2128	237	7	%	%	NOUN
aijssr-2128	237	8	)	)	PUNCT
aijssr-2128	237	9	agreed	agree	VERB
aijssr-2128	237	10	,	,	PUNCT
aijssr-2128	237	11	with	with	ADP
aijssr-2128	237	12	a	a	DET
aijssr-2128	237	13	mean	mean	NOUN
aijssr-2128	237	14	of	of	ADP
aijssr-2128	237	15	4.145	4.145	NUM
aijssr-2128	237	16	,	,	PUNCT
aijssr-2128	237	17	that	that	SCONJ
aijssr-2128	237	18	the	the	DET
aijssr-2128	237	19	county	county	NOUN
aijssr-2128	237	20	government	government	NOUN
aijssr-2128	237	21	assures	assure	VERB
aijssr-2128	237	22	compliance	compliance	NOUN
aijssr-2128	237	23	with	with	ADP
aijssr-2128	237	24	all	all	DET
aijssr-2128	237	25	public	public	ADJ
aijssr-2128	237	26	financial	financial	ADJ
aijssr-2128	237	27	procurement	procurement	NOUN
aijssr-2128	237	28	operations	operation	NOUN
aijssr-2128	237	29	.	.	PUNCT
aijssr-2128	238	1	with	with	ADP
aijssr-2128	238	2	a	a	DET
aijssr-2128	238	3	mean	mean	ADJ
aijssr-2128	238	4	score	score	NOUN
aijssr-2128	238	5	of	of	ADP
aijssr-2128	238	6	4.387	4.387	NUM
aijssr-2128	238	7	,	,	PUNCT
aijssr-2128	238	8	most	most	ADJ
aijssr-2128	238	9	respondents	respondent	NOUN
aijssr-2128	238	10	(	(	PUNCT
aijssr-2128	238	11	88	88	NUM
aijssr-2128	238	12	%	%	NOUN
aijssr-2128	238	13	)	)	PUNCT
aijssr-2128	238	14	also	also	ADV
aijssr-2128	238	15	agreed	agree	VERB
aijssr-2128	238	16	that	that	SCONJ
aijssr-2128	238	17	the	the	DET
aijssr-2128	238	18	county	county	NOUN
aijssr-2128	238	19	government	government	NOUN
aijssr-2128	238	20	should	should	AUX
aijssr-2128	238	21	show	show	VERB
aijssr-2128	238	22	all	all	DET
aijssr-2128	238	23	information	information	NOUN
aijssr-2128	238	24	on	on	ADP
aijssr-2128	238	25	general	general	ADJ
aijssr-2128	238	26	financial	financial	ADJ
aijssr-2128	238	27	procurement	procurement	NOUN
aijssr-2128	238	28	on	on	ADP
aijssr-2128	238	29	its	its	PRON
aijssr-2128	238	30	website	website	NOUN
aijssr-2128	238	31	to	to	PART
aijssr-2128	238	32	enhance	enhance	VERB
aijssr-2128	238	33	performance	performance	NOUN
aijssr-2128	238	34	.	.	PUNCT
aijssr-2128	239	1	most	most	ADJ
aijssr-2128	239	2	respondents	respondent	NOUN
aijssr-2128	239	3	,	,	PUNCT
aijssr-2128	239	4	as	as	SCONJ
aijssr-2128	239	5	offered	offer	VERB
aijssr-2128	239	6	by	by	ADP
aijssr-2128	239	7	the	the	DET
aijssr-2128	239	8	standard	standard	ADJ
aijssr-2128	239	9	deviation	deviation	NOUN
aijssr-2128	239	10	range	range	NOUN
aijssr-2128	239	11	of	of	ADP
aijssr-2128	239	12	0.738	0.738	NUM
aijssr-2128	239	13	to	to	ADP
aijssr-2128	239	14	1.185	1.185	NUM
aijssr-2128	239	15	,	,	PUNCT
aijssr-2128	239	16	agreed	agree	VERB
aijssr-2128	239	17	with	with	ADP
aijssr-2128	239	18	the	the	DET
aijssr-2128	239	19	problems	problem	NOUN
aijssr-2128	239	20	.	.	PUNCT
aijssr-2128	240	1	inferential	inferential	ADJ
aijssr-2128	240	2	statistics	statistic	NOUN
aijssr-2128	240	3	public	public	ADJ
aijssr-2128	240	4	budgeting	budget	VERB
aijssr-2128	240	5	on	on	ADP
aijssr-2128	240	6	performance	performance	NOUN
aijssr-2128	240	7	of	of	ADP
aijssr-2128	240	8	crcgs	crcg	NOUN
aijssr-2128	240	9	the	the	DET
aijssr-2128	240	10	study	study	NOUN
aijssr-2128	240	11	looked	look	VERB
aijssr-2128	240	12	to	to	PART
aijssr-2128	240	13	decide	decide	VERB
aijssr-2128	240	14	the	the	DET
aijssr-2128	240	15	relationship	relationship	NOUN
aijssr-2128	240	16	between	between	ADP
aijssr-2128	240	17	public	public	ADJ
aijssr-2128	240	18	budgeting	budgeting	NOUN
aijssr-2128	240	19	and	and	CCONJ
aijssr-2128	240	20	the	the	DET
aijssr-2128	240	21	performance	performance	NOUN
aijssr-2128	240	22	of	of	ADP
aijssr-2128	240	23	crcgs	crcgs	PROPN
aijssr-2128	240	24	.	.	PUNCT
aijssr-2128	241	1	the	the	DET
aijssr-2128	241	2	findings	finding	NOUN
aijssr-2128	241	3	of	of	ADP
aijssr-2128	241	4	the	the	DET
aijssr-2128	241	5	study	study	NOUN
aijssr-2128	241	6	are	be	AUX
aijssr-2128	241	7	shown	show	VERB
aijssr-2128	241	8	in	in	ADP
aijssr-2128	241	9	table	table	NOUN
aijssr-2128	241	10	5	5	NUM
aijssr-2128	241	11	.	.	PUNCT
aijssr-2128	241	12	table	table	NOUN
aijssr-2128	241	13	5	5	NUM
aijssr-2128	241	14	.	.	PUNCT
aijssr-2128	241	15	public	public	ADJ
aijssr-2128	241	16	budgeting	budgeting	NOUN
aijssr-2128	241	17	on	on	ADP
aijssr-2128	241	18	performance	performance	NOUN
aijssr-2128	241	19	of	of	ADP
aijssr-2128	241	20	crcgs	crcgs	ADJ
aijssr-2128	241	21	performance	performance	NOUN
aijssr-2128	241	22	of	of	ADP
aijssr-2128	241	23	crcgs	crcgs	PROPN
aijssr-2128	241	24	public	public	ADJ
aijssr-2128	241	25	budgeting	budgeting	NOUN
aijssr-2128	241	26	pearson	pearson	NOUN
aijssr-2128	241	27	correlation	correlation	NOUN
aijssr-2128	241	28	.443	.443	NUM
aijssr-2128	241	29	*	*	PUNCT
aijssr-2128	241	30	*	*	PUNCT
aijssr-2128	241	31	sig	sig	X
aijssr-2128	241	32	.	.	PUNCT
aijssr-2128	242	1	(	(	PUNCT
aijssr-2128	242	2	2	2	NUM
aijssr-2128	242	3	-	-	PUNCT
aijssr-2128	242	4	tailed	tailed	ADJ
aijssr-2128	242	5	)	)	PUNCT
aijssr-2128	242	6	.000	.000	NUM
aijssr-2128	243	1	n	n	PRON
aijssr-2128	243	2	62	62	NUM
aijssr-2128	243	3	*	*	PUNCT
aijssr-2128	243	4	*	*	NOUN
aijssr-2128	243	5	.	.	PUNCT
aijssr-2128	244	1	correlation	correlation	NOUN
aijssr-2128	244	2	is	be	AUX
aijssr-2128	244	3	significant	significant	ADJ
aijssr-2128	244	4	at	at	ADP
aijssr-2128	244	5	the	the	DET
aijssr-2128	244	6	0.05	0.05	NUM
aijssr-2128	244	7	level	level	NOUN
aijssr-2128	244	8	(	(	PUNCT
aijssr-2128	244	9	2	2	NUM
aijssr-2128	244	10	-	-	PUNCT
aijssr-2128	244	11	tailed	tail	VERB
aijssr-2128	244	12	)	)	PUNCT
aijssr-2128	244	13	.	.	PUNCT
aijssr-2128	245	1	according	accord	VERB
aijssr-2128	245	2	to	to	ADP
aijssr-2128	245	3	the	the	DET
aijssr-2128	245	4	findings	finding	NOUN
aijssr-2128	245	5	,	,	PUNCT
aijssr-2128	245	6	the	the	DET
aijssr-2128	245	7	research	research	NOUN
aijssr-2128	245	8	found	find	VERB
aijssr-2128	245	9	a	a	DET
aijssr-2128	245	10	statistically	statistically	ADV
aijssr-2128	245	11	significant	significant	ADJ
aijssr-2128	245	12	moderately	moderately	ADV
aijssr-2128	245	13	favorable	favorable	ADJ
aijssr-2128	245	14	link	link	NOUN
aijssr-2128	245	15	between	between	ADP
aijssr-2128	245	16	public	public	ADJ
aijssr-2128	245	17	budgeting	budgeting	NOUN
aijssr-2128	245	18	and	and	CCONJ
aijssr-2128	245	19	the	the	DET
aijssr-2128	245	20	performance	performance	NOUN
aijssr-2128	245	21	of	of	ADP
aijssr-2128	245	22	central	central	ADJ
aijssr-2128	245	23	rift	rift	NOUN
aijssr-2128	245	24	county	county	NOUN
aijssr-2128	245	25	administrations	administration	NOUN
aijssr-2128	245	26	(	(	PUNCT
aijssr-2128	245	27	r	r	NOUN
aijssr-2128	245	28	=	=	SYM
aijssr-2128	245	29	0.443	0.443	NUM
aijssr-2128	245	30	;	;	PUNCT
aijssr-2128	245	31	p	p	NOUN
aijssr-2128	245	32	0.05	0.05	NUM
aijssr-2128	245	33	)	)	PUNCT
aijssr-2128	245	34	.	.	PUNCT
aijssr-2128	246	1	this	this	PRON
aijssr-2128	246	2	suggests	suggest	VERB
aijssr-2128	246	3	that	that	SCONJ
aijssr-2128	246	4	public	public	ADJ
aijssr-2128	246	5	budgeting	budgeting	NOUN
aijssr-2128	246	6	helps	help	VERB
aijssr-2128	246	7	the	the	DET
aijssr-2128	246	8	crcgs	crcg	NOUN
aijssr-2128	246	9	operate	operate	VERB
aijssr-2128	246	10	better	well	ADV
aijssr-2128	246	11	.	.	PUNCT
aijssr-2128	247	1	public	public	ADJ
aijssr-2128	247	2	financial	financial	ADJ
aijssr-2128	247	3	reporting	reporting	NOUN
aijssr-2128	247	4	on	on	ADP
aijssr-2128	247	5	the	the	DET
aijssr-2128	247	6	performance	performance	NOUN
aijssr-2128	247	7	in	in	ADP
aijssr-2128	247	8	addition	addition	NOUN
aijssr-2128	247	9	,	,	PUNCT
aijssr-2128	247	10	the	the	DET
aijssr-2128	247	11	research	research	NOUN
aijssr-2128	247	12	intended	intend	VERB
aijssr-2128	247	13	to	to	PART
aijssr-2128	247	14	decide	decide	VERB
aijssr-2128	247	15	if	if	SCONJ
aijssr-2128	247	16	public	public	ADJ
aijssr-2128	247	17	financial	financial	ADJ
aijssr-2128	247	18	reporting	reporting	NOUN
aijssr-2128	247	19	and	and	CCONJ
aijssr-2128	247	20	the	the	DET
aijssr-2128	247	21	performance	performance	NOUN
aijssr-2128	247	22	of	of	ADP
aijssr-2128	247	23	crcgs	crcg	NOUN
aijssr-2128	247	24	were	be	AUX
aijssr-2128	247	25	related	relate	VERB
aijssr-2128	247	26	.	.	PUNCT
aijssr-2128	248	1	table	table	NOUN
aijssr-2128	248	2	6	6	NUM
aijssr-2128	248	3	displays	display	VERB
aijssr-2128	248	4	the	the	DET
aijssr-2128	248	5	study	study	NOUN
aijssr-2128	248	6	's	's	PART
aijssr-2128	248	7	conclusions	conclusion	NOUN
aijssr-2128	248	8	.	.	PUNCT
aijssr-2128	249	1	table	table	NOUN
aijssr-2128	249	2	6	6	NUM
aijssr-2128	249	3	.	.	PUNCT
aijssr-2128	250	1	public	public	ADJ
aijssr-2128	250	2	financial	financial	ADJ
aijssr-2128	250	3	reporting	reporting	NOUN
aijssr-2128	250	4	on	on	ADP
aijssr-2128	250	5	the	the	DET
aijssr-2128	250	6	performance	performance	NOUN
aijssr-2128	250	7	performance	performance	NOUN
aijssr-2128	250	8	of	of	ADP
aijssr-2128	250	9	crcgs	crcgs	PROPN
aijssr-2128	250	10	public	public	ADJ
aijssr-2128	250	11	financial	financial	ADJ
aijssr-2128	250	12	reporting	reporting	NOUN
aijssr-2128	250	13	pearson	pearson	NOUN
aijssr-2128	250	14	correlation	correlation	NOUN
aijssr-2128	250	15	.441	.441	NOUN
aijssr-2128	250	16	*	*	PUNCT
aijssr-2128	250	17	*	*	X
aijssr-2128	250	18	sig	sig	X
aijssr-2128	250	19	.	.	PUNCT
aijssr-2128	251	1	(	(	PUNCT
aijssr-2128	251	2	2	2	NUM
aijssr-2128	251	3	-	-	PUNCT
aijssr-2128	251	4	tailed	tailed	ADJ
aijssr-2128	251	5	)	)	PUNCT
aijssr-2128	251	6	.006	.006	NUM
aijssr-2128	251	7	n	n	CCONJ
aijssr-2128	252	1	62	62	NUM
aijssr-2128	252	2	*	*	PUNCT
aijssr-2128	252	3	*	*	NOUN
aijssr-2128	252	4	.	.	PUNCT
aijssr-2128	253	1	correlation	correlation	NOUN
aijssr-2128	253	2	is	be	AUX
aijssr-2128	253	3	significant	significant	ADJ
aijssr-2128	253	4	at	at	ADP
aijssr-2128	253	5	the	the	DET
aijssr-2128	253	6	0.05	0.05	NUM
aijssr-2128	253	7	level	level	NOUN
aijssr-2128	253	8	(	(	PUNCT
aijssr-2128	253	9	2	2	NUM
aijssr-2128	253	10	-	-	PUNCT
aijssr-2128	253	11	tailed	tail	VERB
aijssr-2128	253	12	)	)	PUNCT
aijssr-2128	253	13	.	.	PUNCT
aijssr-2128	254	1	according	accord	VERB
aijssr-2128	254	2	to	to	ADP
aijssr-2128	254	3	the	the	DET
aijssr-2128	254	4	research	research	NOUN
aijssr-2128	254	5	findings	finding	NOUN
aijssr-2128	254	6	,	,	PUNCT
aijssr-2128	254	7	there	there	PRON
aijssr-2128	254	8	was	be	VERB
aijssr-2128	254	9	a	a	DET
aijssr-2128	254	10	statistically	statistically	ADV
aijssr-2128	254	11	significant	significant	ADJ
aijssr-2128	254	12	relationship	relationship	NOUN
aijssr-2128	254	13	between	between	ADP
aijssr-2128	254	14	the	the	DET
aijssr-2128	254	15	performance	performance	NOUN
aijssr-2128	254	16	of	of	ADP
aijssr-2128	254	17	the	the	DET
aijssr-2128	254	18	crcgs	crcg	NOUN
aijssr-2128	254	19	and	and	CCONJ
aijssr-2128	254	20	public	public	ADJ
aijssr-2128	254	21	financial	financial	ADJ
aijssr-2128	254	22	reporting	reporting	NOUN
aijssr-2128	254	23	(	(	PUNCT
aijssr-2128	254	24	r	r	NOUN
aijssr-2128	254	25	=	=	NOUN
aijssr-2128	254	26	0.441	0.441	NUM
aijssr-2128	254	27	;	;	PUNCT
aijssr-2128	254	28	p	p	NOUN
aijssr-2128	254	29	0.05	0.05	NUM
aijssr-2128	254	30	)	)	PUNCT
aijssr-2128	254	31	.	.	PUNCT
aijssr-2128	255	1	this	this	PRON
aijssr-2128	255	2	suggests	suggest	VERB
aijssr-2128	255	3	that	that	SCONJ
aijssr-2128	255	4	improved	improve	VERB
aijssr-2128	255	5	public	public	ADJ
aijssr-2128	255	6	financial	financial	ADJ
aijssr-2128	255	7	reporting	reporting	NOUN
aijssr-2128	255	8	will	will	AUX
aijssr-2128	255	9	help	help	VERB
aijssr-2128	255	10	the	the	DET
aijssr-2128	255	11	crcgs	crcgs	NOUN
aijssr-2128	255	12	function	function	VERB
aijssr-2128	255	13	better	well	ADV
aijssr-2128	255	14	.	.	PUNCT
aijssr-2128	256	1	public	public	ADJ
aijssr-2128	256	2	revenue	revenue	NOUN
aijssr-2128	256	3	mobilization	mobilization	NOUN
aijssr-2128	256	4	on	on	ADP
aijssr-2128	256	5	the	the	DET
aijssr-2128	256	6	performance	performance	NOUN
aijssr-2128	256	7	the	the	DET
aijssr-2128	256	8	research	research	NOUN
aijssr-2128	256	9	also	also	ADV
aijssr-2128	256	10	looked	look	VERB
aijssr-2128	256	11	at	at	ADP
aijssr-2128	256	12	the	the	DET
aijssr-2128	256	13	relationship	relationship	NOUN
aijssr-2128	256	14	between	between	ADP
aijssr-2128	256	15	the	the	DET
aijssr-2128	256	16	performance	performance	NOUN
aijssr-2128	256	17	of	of	ADP
aijssr-2128	256	18	crcgs	crcg	NOUN
aijssr-2128	256	19	and	and	CCONJ
aijssr-2128	256	20	the	the	DET
aijssr-2128	256	21	mobilization	mobilization	NOUN
aijssr-2128	256	22	of	of	ADP
aijssr-2128	256	23	public	public	ADJ
aijssr-2128	256	24	resources	resource	NOUN
aijssr-2128	256	25	.	.	PUNCT
aijssr-2128	257	1	table	table	NOUN
aijssr-2128	257	2	7	7	NUM
aijssr-2128	257	3	supplies	supply	NOUN
aijssr-2128	257	4	a	a	DET
aijssr-2128	257	5	summary	summary	NOUN
aijssr-2128	257	6	of	of	ADP
aijssr-2128	257	7	the	the	DET
aijssr-2128	257	8	correlation	correlation	NOUN
aijssr-2128	257	9	analyses	analysis	NOUN
aijssr-2128	257	10	'	'	PART
aijssr-2128	257	11	findings	finding	NOUN
aijssr-2128	257	12	.	.	PUNCT
aijssr-2128	258	1	table	table	NOUN
aijssr-2128	258	2	7	7	NUM
aijssr-2128	258	3	.	.	PUNCT
aijssr-2128	258	4	public	public	ADJ
aijssr-2128	258	5	revenue	revenue	NOUN
aijssr-2128	258	6	mobilization	mobilization	NOUN
aijssr-2128	258	7	on	on	ADP
aijssr-2128	258	8	the	the	DET
aijssr-2128	258	9	performance	performance	NOUN
aijssr-2128	258	10	performance	performance	NOUN
aijssr-2128	258	11	of	of	ADP
aijssr-2128	258	12	crcgs	crcgs	PROPN
aijssr-2128	258	13	public	public	ADJ
aijssr-2128	258	14	revenue	revenue	NOUN
aijssr-2128	258	15	mobilization	mobilization	NOUN
aijssr-2128	258	16	pearson	pearson	NOUN
aijssr-2128	258	17	correlation	correlation	NOUN
aijssr-2128	258	18	.441	.441	NOUN
aijssr-2128	258	19	*	*	PUNCT
aijssr-2128	258	20	*	*	X
aijssr-2128	258	21	sig	sig	X
aijssr-2128	258	22	.	.	PUNCT
aijssr-2128	259	1	(	(	PUNCT
aijssr-2128	259	2	2	2	NUM
aijssr-2128	259	3	-	-	PUNCT
aijssr-2128	259	4	tailed	tailed	ADJ
aijssr-2128	259	5	)	)	PUNCT
aijssr-2128	259	6	.000	.000	NUM
aijssr-2128	260	1	n	n	PRON
aijssr-2128	260	2	62	62	NUM
aijssr-2128	260	3	*	*	PUNCT
aijssr-2128	260	4	*	*	NOUN
aijssr-2128	260	5	.	.	PUNCT
aijssr-2128	261	1	correlation	correlation	NOUN
aijssr-2128	261	2	is	be	AUX
aijssr-2128	261	3	significant	significant	ADJ
aijssr-2128	261	4	at	at	ADP
aijssr-2128	261	5	the	the	DET
aijssr-2128	261	6	0.05	0.05	NUM
aijssr-2128	261	7	level	level	NOUN
aijssr-2128	261	8	(	(	PUNCT
aijssr-2128	261	9	2	2	NUM
aijssr-2128	261	10	-	-	PUNCT
aijssr-2128	261	11	tailed	tailed	ADJ
aijssr-2128	261	12	)	)	PUNCT
aijssr-2128	261	13	.	.	PUNCT
aijssr-2128	262	1	mong’are	mong’are	PROPN
aijssr-2128	262	2	&	&	CCONJ
aijssr-2128	262	3	atheru	atheru	PROPN
aijssr-2128	262	4	,	,	PUNCT
aijssr-2128	262	5	american	american	PROPN
aijssr-2128	262	6	international	international	PROPN
aijssr-2128	262	7	journal	journal	PROPN
aijssr-2128	262	8	of	of	ADP
aijssr-2128	262	9	social	social	ADJ
aijssr-2128	262	10	science	science	NOUN
aijssr-2128	262	11	research	research	NOUN
aijssr-2128	262	12	14(1	14(1	NUM
aijssr-2128	262	13	)	)	PUNCT
aijssr-2128	262	14	(	(	PUNCT
aijssr-2128	262	15	2023	2023	NUM
aijssr-2128	262	16	)	)	PUNCT
aijssr-2128	262	17	,	,	PUNCT
aijssr-2128	262	18	43	43	NUM
aijssr-2128	262	19	-	-	SYM
aijssr-2128	262	20	53	53	NUM
aijssr-2128	262	21	49	49	NUM
aijssr-2128	262	22	in	in	ADP
aijssr-2128	262	23	table	table	NOUN
aijssr-2128	262	24	7	7	NUM
aijssr-2128	262	25	,	,	PUNCT
aijssr-2128	262	26	there	there	PRON
aijssr-2128	262	27	is	be	VERB
aijssr-2128	262	28	a	a	DET
aijssr-2128	262	29	moderate	moderate	ADJ
aijssr-2128	262	30	relationship	relationship	NOUN
aijssr-2128	262	31	between	between	ADP
aijssr-2128	262	32	public	public	ADJ
aijssr-2128	262	33	income	income	NOUN
aijssr-2128	262	34	mobilizations	mobilization	NOUN
aijssr-2128	262	35	and	and	CCONJ
aijssr-2128	262	36	the	the	DET
aijssr-2128	262	37	effectiveness	effectiveness	NOUN
aijssr-2128	262	38	of	of	ADP
aijssr-2128	262	39	crcgs	crcgs	PROPN
aijssr-2128	262	40	.	.	PUNCT
aijssr-2128	263	1	(	(	PUNCT
aijssr-2128	263	2	r	r	NOUN
aijssr-2128	263	3	=	=	NOUN
aijssr-2128	263	4	0.441	0.441	NUM
aijssr-2128	263	5	;	;	PUNCT
aijssr-2128	263	6	p	p	X
aijssr-2128	263	7	<	<	X
aijssr-2128	263	8	0.05	0.05	NUM
aijssr-2128	263	9	)	)	PUNCT
aijssr-2128	263	10	.	.	PUNCT
aijssr-2128	264	1	the	the	DET
aijssr-2128	264	2	correlation	correlation	NOUN
aijssr-2128	264	3	analysis	analysis	NOUN
aijssr-2128	264	4	showed	show	VERB
aijssr-2128	264	5	that	that	SCONJ
aijssr-2128	264	6	improved	improve	VERB
aijssr-2128	264	7	public	public	ADJ
aijssr-2128	264	8	income	income	NOUN
aijssr-2128	264	9	mobilization	mobilization	NOUN
aijssr-2128	264	10	enhances	enhance	VERB
aijssr-2128	264	11	crcgs	crcg	NOUN
aijssr-2128	264	12	'	'	PART
aijssr-2128	264	13	performance	performance	NOUN
aijssr-2128	264	14	.	.	PUNCT
aijssr-2128	265	1	public	public	ADJ
aijssr-2128	265	2	finance	finance	NOUN
aijssr-2128	265	3	procurement	procurement	NOUN
aijssr-2128	265	4	on	on	ADP
aijssr-2128	265	5	the	the	DET
aijssr-2128	265	6	performance	performance	NOUN
aijssr-2128	265	7	the	the	DET
aijssr-2128	265	8	research	research	NOUN
aijssr-2128	265	9	also	also	ADV
aijssr-2128	265	10	looked	look	VERB
aijssr-2128	265	11	at	at	ADP
aijssr-2128	265	12	the	the	DET
aijssr-2128	265	13	relationship	relationship	NOUN
aijssr-2128	265	14	between	between	ADP
aijssr-2128	265	15	public	public	ADJ
aijssr-2128	265	16	finance	finance	NOUN
aijssr-2128	265	17	procurement	procurement	NOUN
aijssr-2128	265	18	and	and	CCONJ
aijssr-2128	265	19	the	the	DET
aijssr-2128	265	20	performance	performance	NOUN
aijssr-2128	265	21	of	of	ADP
aijssr-2128	265	22	crcgs	crcgs	PROPN
aijssr-2128	265	23	.	.	PUNCT
aijssr-2128	266	1	the	the	DET
aijssr-2128	266	2	results	result	NOUN
aijssr-2128	266	3	of	of	ADP
aijssr-2128	266	4	the	the	DET
aijssr-2128	266	5	correlation	correlation	NOUN
aijssr-2128	266	6	analysis	analysis	NOUN
aijssr-2128	266	7	are	be	AUX
aijssr-2128	266	8	outlined	outline	VERB
aijssr-2128	266	9	in	in	ADP
aijssr-2128	266	10	table	table	NOUN
aijssr-2128	266	11	8	8	NUM
aijssr-2128	266	12	.	.	PUNCT
aijssr-2128	266	13	table	table	NOUN
aijssr-2128	266	14	8	8	NUM
aijssr-2128	266	15	.	.	PUNCT
aijssr-2128	266	16	public	public	ADJ
aijssr-2128	266	17	finance	finance	NOUN
aijssr-2128	266	18	procurement	procurement	NOUN
aijssr-2128	266	19	on	on	ADP
aijssr-2128	266	20	the	the	DET
aijssr-2128	266	21	performance	performance	NOUN
aijssr-2128	266	22	performance	performance	NOUN
aijssr-2128	266	23	of	of	ADP
aijssr-2128	266	24	crcgs	crcgs	PROPN
aijssr-2128	266	25	public	public	ADJ
aijssr-2128	266	26	finance	finance	NOUN
aijssr-2128	266	27	procurement	procurement	NOUN
aijssr-2128	266	28	pearson	pearson	NOUN
aijssr-2128	266	29	correlation	correlation	NOUN
aijssr-2128	266	30	.441	.441	NOUN
aijssr-2128	266	31	*	*	PUNCT
aijssr-2128	266	32	*	*	X
aijssr-2128	266	33	sig	sig	X
aijssr-2128	266	34	.	.	PUNCT
aijssr-2128	267	1	(	(	PUNCT
aijssr-2128	267	2	2	2	NUM
aijssr-2128	267	3	-	-	PUNCT
aijssr-2128	267	4	tailed	tailed	ADJ
aijssr-2128	267	5	)	)	PUNCT
aijssr-2128	267	6	.000	.000	NUM
aijssr-2128	268	1	n	n	PRON
aijssr-2128	268	2	62	62	NUM
aijssr-2128	268	3	*	*	PUNCT
aijssr-2128	268	4	*	*	NOUN
aijssr-2128	268	5	.	.	PUNCT
aijssr-2128	269	1	correlation	correlation	NOUN
aijssr-2128	269	2	is	be	AUX
aijssr-2128	269	3	significant	significant	ADJ
aijssr-2128	269	4	at	at	ADP
aijssr-2128	269	5	the	the	DET
aijssr-2128	269	6	0.05	0.05	NUM
aijssr-2128	269	7	level	level	NOUN
aijssr-2128	269	8	(	(	PUNCT
aijssr-2128	269	9	2	2	NUM
aijssr-2128	269	10	-	-	PUNCT
aijssr-2128	269	11	tailed	tail	VERB
aijssr-2128	269	12	)	)	PUNCT
aijssr-2128	269	13	.	.	PUNCT
aijssr-2128	270	1	according	accord	VERB
aijssr-2128	270	2	to	to	ADP
aijssr-2128	270	3	the	the	DET
aijssr-2128	270	4	research	research	NOUN
aijssr-2128	270	5	,	,	PUNCT
aijssr-2128	270	6	table	table	NOUN
aijssr-2128	270	7	8	8	NUM
aijssr-2128	270	8	(	(	PUNCT
aijssr-2128	270	9	r	r	NOUN
aijssr-2128	270	10	=	=	NOUN
aijssr-2128	270	11	0.441	0.441	NUM
aijssr-2128	270	12	;	;	PUNCT
aijssr-2128	270	13	p	p	NOUN
aijssr-2128	270	14	0.05	0.05	NUM
aijssr-2128	270	15	)	)	PUNCT
aijssr-2128	270	16	found	find	VERB
aijssr-2128	270	17	a	a	DET
aijssr-2128	270	18	favorable	favorable	ADJ
aijssr-2128	270	19	link	link	NOUN
aijssr-2128	270	20	between	between	ADP
aijssr-2128	270	21	public	public	ADJ
aijssr-2128	270	22	finance	finance	NOUN
aijssr-2128	270	23	procurement	procurement	NOUN
aijssr-2128	270	24	and	and	CCONJ
aijssr-2128	270	25	the	the	DET
aijssr-2128	270	26	effectiveness	effectiveness	NOUN
aijssr-2128	270	27	of	of	ADP
aijssr-2128	270	28	crcgs	crcgs	PROPN
aijssr-2128	270	29	.	.	PUNCT
aijssr-2128	271	1	the	the	DET
aijssr-2128	271	2	correlation	correlation	NOUN
aijssr-2128	271	3	analysis	analysis	NOUN
aijssr-2128	271	4	showed	show	VERB
aijssr-2128	271	5	that	that	SCONJ
aijssr-2128	271	6	greater	great	ADJ
aijssr-2128	271	7	public	public	ADJ
aijssr-2128	271	8	finance	finance	NOUN
aijssr-2128	271	9	procurement	procurement	NOUN
aijssr-2128	271	10	enhances	enhance	VERB
aijssr-2128	271	11	crcgs	crcg	NOUN
aijssr-2128	271	12	'	'	PART
aijssr-2128	271	13	operational	operational	ADJ
aijssr-2128	271	14	efficiency	efficiency	NOUN
aijssr-2128	271	15	.	.	PUNCT
aijssr-2128	272	1	regression	regression	VERB
aijssr-2128	272	2	analysis	analysis	NOUN
aijssr-2128	272	3	the	the	DET
aijssr-2128	272	4	performance	performance	NOUN
aijssr-2128	272	5	of	of	ADP
aijssr-2128	272	6	the	the	DET
aijssr-2128	272	7	crcgs	crcgs	NOUN
aijssr-2128	272	8	was	be	AUX
aijssr-2128	272	9	assessed	assess	VERB
aijssr-2128	272	10	using	use	VERB
aijssr-2128	272	11	a	a	DET
aijssr-2128	272	12	regression	regression	NOUN
aijssr-2128	272	13	analysis	analysis	NOUN
aijssr-2128	272	14	of	of	ADP
aijssr-2128	272	15	the	the	DET
aijssr-2128	272	16	combined	combine	VERB
aijssr-2128	272	17	effects	effect	NOUN
aijssr-2128	272	18	of	of	ADP
aijssr-2128	272	19	public	public	ADJ
aijssr-2128	272	20	budgeting	budgeting	NOUN
aijssr-2128	272	21	,	,	PUNCT
aijssr-2128	272	22	public	public	ADJ
aijssr-2128	272	23	financial	financial	ADJ
aijssr-2128	272	24	reporting	reporting	NOUN
aijssr-2128	272	25	,	,	PUNCT
aijssr-2128	272	26	general	general	ADJ
aijssr-2128	272	27	income	income	NOUN
aijssr-2128	272	28	mobilization	mobilization	NOUN
aijssr-2128	272	29	,	,	PUNCT
aijssr-2128	272	30	and	and	CCONJ
aijssr-2128	272	31	public	public	ADJ
aijssr-2128	272	32	finance	finance	NOUN
aijssr-2128	272	33	procurement	procurement	NOUN
aijssr-2128	272	34	.	.	PUNCT
aijssr-2128	273	1	table	table	NOUN
aijssr-2128	273	2	9	9	NUM
aijssr-2128	273	3	.	.	PUNCT
aijssr-2128	273	4	model	model	NOUN
aijssr-2128	273	5	summary	summary	NOUN
aijssr-2128	273	6	model	model	NOUN
aijssr-2128	273	7	r	r	PROPN
aijssr-2128	273	8	r	r	NOUN
aijssr-2128	273	9	square	square	ADJ
aijssr-2128	273	10	adjusted	adjust	VERB
aijssr-2128	273	11	r	r	NOUN
aijssr-2128	273	12	square	square	ADJ
aijssr-2128	273	13	std	std	NOUN
aijssr-2128	273	14	.	.	PUNCT
aijssr-2128	274	1	error	error	NOUN
aijssr-2128	274	2	of	of	ADP
aijssr-2128	274	3	the	the	DET
aijssr-2128	274	4	estimate	estimate	NOUN
aijssr-2128	274	5	sig	sig	NOUN
aijssr-2128	274	6	.	.	PUNCT
aijssr-2128	275	1	f	f	PROPN
aijssr-2128	275	2	change	change	VERB
aijssr-2128	275	3	1	1	NUM
aijssr-2128	275	4	.878a	.878a	PROPN
aijssr-2128	275	5	.770	.770	NUM
aijssr-2128	275	6	.749	.749	NUM
aijssr-2128	276	1	.3873	.3873	DET
aijssr-2128	276	2	.000	.000	NUM
aijssr-2128	276	3	the	the	DET
aijssr-2128	276	4	study	study	NOUN
aijssr-2128	276	5	's	's	PART
aijssr-2128	276	6	r	r	NOUN
aijssr-2128	276	7	-	-	PUNCT
aijssr-2128	276	8	squared	square	VERB
aijssr-2128	276	9	value	value	NOUN
aijssr-2128	276	10	was	be	AUX
aijssr-2128	276	11	0.770	0.770	NUM
aijssr-2128	276	12	,	,	PUNCT
aijssr-2128	276	13	showing	show	VERB
aijssr-2128	276	14	that	that	SCONJ
aijssr-2128	276	15	the	the	DET
aijssr-2128	276	16	four	four	NUM
aijssr-2128	276	17	independent	independent	ADJ
aijssr-2128	276	18	variables	variable	NOUN
aijssr-2128	276	19	—	—	PUNCT
aijssr-2128	276	20	public	public	ADJ
aijssr-2128	276	21	budgeting	budgeting	NOUN
aijssr-2128	276	22	,	,	PUNCT
aijssr-2128	276	23	public	public	ADJ
aijssr-2128	276	24	financial	financial	ADJ
aijssr-2128	276	25	reporting	reporting	NOUN
aijssr-2128	276	26	,	,	PUNCT
aijssr-2128	276	27	general	general	ADJ
aijssr-2128	276	28	revenue	revenue	NOUN
aijssr-2128	276	29	mobilization	mobilization	NOUN
aijssr-2128	276	30	,	,	PUNCT
aijssr-2128	276	31	and	and	CCONJ
aijssr-2128	276	32	public	public	ADJ
aijssr-2128	276	33	finance	finance	NOUN
aijssr-2128	276	34	procurement	procurement	NOUN
aijssr-2128	276	35	—	—	PUNCT
aijssr-2128	276	36	can	can	AUX
aijssr-2128	276	37	explain	explain	VERB
aijssr-2128	276	38	77.0	77.0	NUM
aijssr-2128	276	39	%	%	NOUN
aijssr-2128	276	40	of	of	ADP
aijssr-2128	276	41	these	these	DET
aijssr-2128	276	42	four	four	NUM
aijssr-2128	276	43	variables	variable	NOUN
aijssr-2128	276	44	.	.	PUNCT
aijssr-2128	277	1	at	at	ADP
aijssr-2128	277	2	the	the	DET
aijssr-2128	277	3	same	same	ADJ
aijssr-2128	277	4	time	time	NOUN
aijssr-2128	277	5	,	,	PUNCT
aijssr-2128	277	6	other	other	ADJ
aijssr-2128	277	7	factors	factor	NOUN
aijssr-2128	277	8	can	can	AUX
aijssr-2128	277	9	account	account	VERB
aijssr-2128	277	10	for	for	ADP
aijssr-2128	277	11	the	the	DET
aijssr-2128	277	12	remaining	remain	VERB
aijssr-2128	277	13	23.0	23.0	NUM
aijssr-2128	277	14	%	%	NOUN
aijssr-2128	277	15	.	.	PUNCT
aijssr-2128	278	1	anovaa	anovaa	PROPN
aijssr-2128	278	2	model	model	PROPN
aijssr-2128	278	3	sum	sum	PROPN
aijssr-2128	278	4	of	of	ADP
aijssr-2128	278	5	squares	square	NOUN
aijssr-2128	278	6	df	df	PROPN
aijssr-2128	278	7	mean	mean	PROPN
aijssr-2128	278	8	square	square	PROPN
aijssr-2128	278	9	f	f	PROPN
aijssr-2128	278	10	sig	sig	PROPN
aijssr-2128	278	11	.	.	PROPN
aijssr-2128	278	12	1	1	NUM
aijssr-2128	278	13	regression	regression	NOUN
aijssr-2128	278	14	28.563	28.563	NUM
aijssr-2128	278	15	4	4	NUM
aijssr-2128	278	16	7.141	7.141	NUM
aijssr-2128	278	17	47.607	47.607	NUM
aijssr-2128	278	18	.000b	.000b	PROPN
aijssr-2128	278	19	residual	residual	ADJ
aijssr-2128	278	20	8.532	8.532	NUM
aijssr-2128	278	21	57	57	NUM
aijssr-2128	278	22	.150	.150	NUM
aijssr-2128	278	23	total	total	NOUN
aijssr-2128	278	24	37.095	37.095	NUM
aijssr-2128	278	25	61	61	NUM
aijssr-2128	278	26	a.	a.	NOUN
aijssr-2128	278	27	dependent	dependent	ADJ
aijssr-2128	278	28	variable	variable	NOUN
aijssr-2128	278	29	:	:	PUNCT
aijssr-2128	278	30	performance	performance	NOUN
aijssr-2128	278	31	of	of	ADP
aijssr-2128	278	32	crcgs	crcgs	PROPN
aijssr-2128	278	33	.	.	PUNCT
aijssr-2128	279	1	b.	b.	PROPN
aijssr-2128	279	2	predictors	predictor	NOUN
aijssr-2128	279	3	:	:	PUNCT
aijssr-2128	279	4	(	(	PUNCT
aijssr-2128	279	5	constant	constant	ADJ
aijssr-2128	279	6	)	)	PUNCT
aijssr-2128	279	7	,	,	PUNCT
aijssr-2128	279	8	public	public	ADJ
aijssr-2128	279	9	budgeting	budgeting	NOUN
aijssr-2128	279	10	,	,	PUNCT
aijssr-2128	279	11	public	public	ADJ
aijssr-2128	279	12	financial	financial	ADJ
aijssr-2128	279	13	reporting	reporting	NOUN
aijssr-2128	279	14	,	,	PUNCT
aijssr-2128	279	15	general	general	ADJ
aijssr-2128	279	16	revenue	revenue	NOUN
aijssr-2128	279	17	mobilization	mobilization	NOUN
aijssr-2128	279	18	,	,	PUNCT
aijssr-2128	279	19	and	and	CCONJ
aijssr-2128	279	20	public	public	ADJ
aijssr-2128	279	21	finance	finance	NOUN
aijssr-2128	279	22	procurement	procurement	NOUN
aijssr-2128	279	23	.	.	PUNCT
aijssr-2128	280	1	the	the	DET
aijssr-2128	280	2	variance	variance	NOUN
aijssr-2128	280	3	model	model	NOUN
aijssr-2128	280	4	effectively	effectively	ADV
aijssr-2128	280	5	predicts	predict	VERB
aijssr-2128	280	6	how	how	SCONJ
aijssr-2128	280	7	the	the	DET
aijssr-2128	280	8	four	four	NUM
aijssr-2128	280	9	independent	independent	ADJ
aijssr-2128	280	10	variables	variable	NOUN
aijssr-2128	280	11	—	—	PUNCT
aijssr-2128	280	12	public	public	ADJ
aijssr-2128	280	13	budgeting	budgeting	NOUN
aijssr-2128	280	14	,	,	PUNCT
aijssr-2128	280	15	public	public	ADJ
aijssr-2128	280	16	financial	financial	ADJ
aijssr-2128	280	17	reporting	reporting	NOUN
aijssr-2128	280	18	,	,	PUNCT
aijssr-2128	280	19	general	general	ADJ
aijssr-2128	280	20	revenue	revenue	NOUN
aijssr-2128	280	21	mobilization	mobilization	NOUN
aijssr-2128	280	22	,	,	PUNCT
aijssr-2128	280	23	and	and	CCONJ
aijssr-2128	280	24	public	public	ADJ
aijssr-2128	280	25	finance	finance	NOUN
aijssr-2128	280	26	procurement	procurement	NOUN
aijssr-2128	280	27	—	—	PUNCT
aijssr-2128	280	28	influence	influence	VERB
aijssr-2128	280	29	the	the	DET
aijssr-2128	280	30	performance	performance	NOUN
aijssr-2128	280	31	of	of	ADP
aijssr-2128	280	32	crcgs	crcgs	NOUN
aijssr-2128	280	33	because	because	SCONJ
aijssr-2128	280	34	the	the	DET
aijssr-2128	280	35	results	result	NOUN
aijssr-2128	280	36	showed	show	VERB
aijssr-2128	280	37	that	that	SCONJ
aijssr-2128	280	38	the	the	DET
aijssr-2128	280	39	p	p	NOUN
aijssr-2128	280	40	-	-	PUNCT
aijssr-2128	280	41	value	value	NOUN
aijssr-2128	280	42	was	be	AUX
aijssr-2128	280	43	0.000	0.000	NUM
aijssr-2128	280	44	,	,	PUNCT
aijssr-2128	280	45	which	which	PRON
aijssr-2128	280	46	is	be	AUX
aijssr-2128	280	47	less	less	ADJ
aijssr-2128	280	48	than	than	ADP
aijssr-2128	280	49	0.05	0.05	NUM
aijssr-2128	280	50	.	.	PUNCT
aijssr-2128	281	1	additionally	additionally	ADV
aijssr-2128	281	2	,	,	PUNCT
aijssr-2128	281	3	the	the	DET
aijssr-2128	281	4	f	f	NOUN
aijssr-2128	281	5	-	-	PUNCT
aijssr-2128	281	6	value	value	NOUN
aijssr-2128	281	7	of	of	ADP
aijssr-2128	281	8	(	(	PUNCT
aijssr-2128	281	9	47.607	47.607	NUM
aijssr-2128	281	10	)	)	PUNCT
aijssr-2128	281	11	shows	show	VERB
aijssr-2128	281	12	that	that	SCONJ
aijssr-2128	281	13	the	the	DET
aijssr-2128	281	14	model	model	NOUN
aijssr-2128	281	15	successfully	successfully	ADV
aijssr-2128	281	16	predicted	predict	VERB
aijssr-2128	281	17	how	how	SCONJ
aijssr-2128	281	18	the	the	DET
aijssr-2128	281	19	independent	independent	ADJ
aijssr-2128	281	20	factors	factor	NOUN
aijssr-2128	281	21	affect	affect	VERB
aijssr-2128	281	22	the	the	DET
aijssr-2128	281	23	dependent	dependent	ADJ
aijssr-2128	281	24	variable	variable	NOUN
aijssr-2128	281	25	.	.	PUNCT
aijssr-2128	282	1	table	table	NOUN
aijssr-2128	282	2	10	10	NUM
aijssr-2128	282	3	.	.	PUNCT
aijssr-2128	283	1	regression	regression	NOUN
aijssr-2128	283	2	coefficients	coefficient	NOUN
aijssr-2128	283	3	model	model	PROPN
aijssr-2128	283	4	unstandardized	unstandardized	ADJ
aijssr-2128	283	5	coefficients	coefficient	NOUN
aijssr-2128	283	6	standardized	standardize	VERB
aijssr-2128	283	7	coefficients	coefficient	NOUN
aijssr-2128	283	8	t	t	PROPN
aijssr-2128	283	9	sig	sig	PROPN
aijssr-2128	283	10	.	.	PUNCT
aijssr-2128	284	1	b	b	X
aijssr-2128	284	2	std	std	PROPN
aijssr-2128	284	3	.	.	NOUN
aijssr-2128	284	4	error	error	NOUN
aijssr-2128	284	5	beta	beta	NOUN
aijssr-2128	284	6	1	1	NUM
aijssr-2128	284	7	(	(	PUNCT
aijssr-2128	284	8	constant	constant	ADJ
aijssr-2128	284	9	)	)	PUNCT
aijssr-2128	284	10	.038	.038	NUM
aijssr-2128	284	11	.145	.145	NUM
aijssr-2128	284	12	.260	.260	NUM
aijssr-2128	284	13	.796	.796	NUM
aijssr-2128	285	1	public	public	ADJ
aijssr-2128	285	2	budgeting	budgeting	NOUN
aijssr-2128	285	3	.596	.596	NUM
aijssr-2128	285	4	.107	.107	NUM
aijssr-2128	285	5	.548	.548	NUM
aijssr-2128	285	6	5.578	5.578	NUM
aijssr-2128	285	7	.013	.013	NUM
aijssr-2128	285	8	public	public	ADJ
aijssr-2128	285	9	financial	financial	ADJ
aijssr-2128	285	10	reporting	reporting	NOUN
aijssr-2128	285	11	.233	.233	NUM
aijssr-2128	285	12	.081	.081	NUM
aijssr-2128	285	13	.245	.245	NUM
aijssr-2128	285	14	2.877	2.877	NUM
aijssr-2128	285	15	.006	.006	NUM
aijssr-2128	285	16	public	public	ADJ
aijssr-2128	285	17	revenue	revenue	NOUN
aijssr-2128	285	18	mobilization	mobilization	NOUN
aijssr-2128	285	19	.245	.245	NUM
aijssr-2128	285	20	.104	.104	NUM
aijssr-2128	285	21	.179	.179	NUM
aijssr-2128	285	22	2.356	2.356	NUM
aijssr-2128	285	23	.022	.022	NUM
aijssr-2128	285	24	public	public	ADJ
aijssr-2128	285	25	finance	finance	NOUN
aijssr-2128	285	26	procurement	procurement	NOUN
aijssr-2128	285	27	.323	.323	NUM
aijssr-2128	285	28	.106	.106	NUM
aijssr-2128	285	29	.360	.360	NUM
aijssr-2128	285	30	3.052	3.052	NUM
aijssr-2128	285	31	.003	.003	NUM
aijssr-2128	285	32	the	the	DET
aijssr-2128	285	33	overall	overall	ADJ
aijssr-2128	285	34	significant	significant	ADJ
aijssr-2128	285	35	test	test	NOUN
aijssr-2128	285	36	findings	finding	NOUN
aijssr-2128	285	37	for	for	ADP
aijssr-2128	285	38	the	the	DET
aijssr-2128	285	39	proposed	propose	VERB
aijssr-2128	285	40	research	research	NOUN
aijssr-2128	285	41	model	model	NOUN
aijssr-2128	285	42	are	be	AUX
aijssr-2128	285	43	shown	show	VERB
aijssr-2128	285	44	in	in	ADP
aijssr-2128	285	45	table	table	NOUN
aijssr-2128	285	46	10	10	NUM
aijssr-2128	285	47	.	.	PUNCT
aijssr-2128	286	1	the	the	DET
aijssr-2128	286	2	results	result	NOUN
aijssr-2128	286	3	'	'	PART
aijssr-2128	286	4	interpretations	interpretation	NOUN
aijssr-2128	286	5	are	be	AUX
aijssr-2128	286	6	based	base	VERB
aijssr-2128	286	7	on	on	ADP
aijssr-2128	286	8	the	the	DET
aijssr-2128	286	9	regression	regression	NOUN
aijssr-2128	286	10	model	model	NOUN
aijssr-2128	286	11	listed	list	VERB
aijssr-2128	286	12	below	below	ADV
aijssr-2128	286	13	.	.	PUNCT
aijssr-2128	287	1	y=	y=	PRON
aijssr-2128	288	1	β0	β0	PROPN
aijssr-2128	289	1	+	+	CCONJ
aijssr-2128	290	1	β1x1	β1x1	VERB
aijssr-2128	290	2	+	+	NUM
aijssr-2128	290	3	β2x2	β2x2	ADJ
aijssr-2128	290	4	+	+	NUM
aijssr-2128	290	5	β3x3	β3x3	PUNCT
aijssr-2128	291	1	+	+	SYM
aijssr-2128	291	2	β4x4	β4x4	PUNCT
aijssr-2128	291	3	therefore	therefore	ADV
aijssr-2128	291	4	,	,	PUNCT
aijssr-2128	291	5	y=	y=	PROPN
aijssr-2128	291	6	0.038	0.038	NUM
aijssr-2128	291	7	+	+	CCONJ
aijssr-2128	291	8	0.596x1	0.596x1	NUM
aijssr-2128	291	9	+	+	CCONJ
aijssr-2128	291	10	0.233	0.233	NUM
aijssr-2128	291	11	x2	x2	NOUN
aijssr-2128	291	12	+0.245x3	+0.245x3	ADP
aijssr-2128	291	13	+	+	CCONJ
aijssr-2128	291	14	0.323	0.323	NUM
aijssr-2128	291	15	x4	x4	PROPN
aijssr-2128	291	16	mong’are	mong’are	PROPN
aijssr-2128	291	17	&	&	CCONJ
aijssr-2128	291	18	atheru	atheru	PROPN
aijssr-2128	291	19	,	,	PUNCT
aijssr-2128	291	20	american	american	PROPN
aijssr-2128	291	21	international	international	PROPN
aijssr-2128	291	22	journal	journal	PROPN
aijssr-2128	291	23	of	of	ADP
aijssr-2128	291	24	social	social	ADJ
aijssr-2128	291	25	science	science	NOUN
aijssr-2128	291	26	research	research	NOUN
aijssr-2128	291	27	14(1	14(1	NUM
aijssr-2128	291	28	)	)	PUNCT
aijssr-2128	291	29	(	(	PUNCT
aijssr-2128	291	30	2023	2023	NUM
aijssr-2128	291	31	)	)	PUNCT
aijssr-2128	291	32	,	,	PUNCT
aijssr-2128	291	33	43	43	NUM
aijssr-2128	291	34	-	-	SYM
aijssr-2128	291	35	53	53	NUM
aijssr-2128	291	36	50	50	NUM
aijssr-2128	291	37	the	the	DET
aijssr-2128	291	38	value	value	NOUN
aijssr-2128	291	39	of	of	ADP
aijssr-2128	291	40	the	the	DET
aijssr-2128	291	41	performance	performance	NOUN
aijssr-2128	291	42	of	of	ADP
aijssr-2128	291	43	the	the	DET
aijssr-2128	291	44	crcgs	crcgs	NOUN
aijssr-2128	291	45	will	will	AUX
aijssr-2128	291	46	be	be	AUX
aijssr-2128	291	47	0.038	0.038	NUM
aijssr-2128	291	48	when	when	SCONJ
aijssr-2128	291	49	the	the	DET
aijssr-2128	291	50	independent	independent	ADJ
aijssr-2128	291	51	variables	variable	NOUN
aijssr-2128	291	52	are	be	AUX
aijssr-2128	291	53	kept	keep	VERB
aijssr-2128	291	54	constant	constant	ADJ
aijssr-2128	291	55	,	,	PUNCT
aijssr-2128	291	56	according	accord	VERB
aijssr-2128	291	57	to	to	ADP
aijssr-2128	291	58	the	the	DET
aijssr-2128	291	59	intercept	intercept	NOUN
aijssr-2128	291	60	(	(	PUNCT
aijssr-2128	291	61	0	0	NUM
aijssr-2128	291	62	)	)	PUNCT
aijssr-2128	291	63	.	.	PUNCT
aijssr-2128	292	1	additionally	additionally	ADV
aijssr-2128	292	2	,	,	PUNCT
aijssr-2128	292	3	a	a	DET
aijssr-2128	292	4	unit	unit	NOUN
aijssr-2128	292	5	increase	increase	NOUN
aijssr-2128	292	6	in	in	ADP
aijssr-2128	292	7	public	public	ADJ
aijssr-2128	292	8	budgeting	budgeting	NOUN
aijssr-2128	292	9	would	would	AUX
aijssr-2128	292	10	result	result	VERB
aijssr-2128	292	11	in	in	ADP
aijssr-2128	292	12	a	a	DET
aijssr-2128	292	13	0.596	0.596	NUM
aijssr-2128	292	14	gain	gain	NOUN
aijssr-2128	292	15	in	in	ADP
aijssr-2128	292	16	the	the	DET
aijssr-2128	292	17	performance	performance	NOUN
aijssr-2128	292	18	of	of	ADP
aijssr-2128	292	19	crcgs	crcgs	NOUN
aijssr-2128	292	20	,	,	PUNCT
aijssr-2128	292	21	all	all	DET
aijssr-2128	292	22	other	other	ADJ
aijssr-2128	292	23	independent	independent	ADJ
aijssr-2128	292	24	variables	variable	NOUN
aijssr-2128	292	25	being	be	AUX
aijssr-2128	292	26	held	hold	VERB
aijssr-2128	292	27	constant	constant	ADJ
aijssr-2128	292	28	.	.	PUNCT
aijssr-2128	293	1	keeping	keep	VERB
aijssr-2128	293	2	all	all	DET
aijssr-2128	293	3	other	other	ADJ
aijssr-2128	293	4	independent	independent	ADJ
aijssr-2128	293	5	variables	variable	NOUN
aijssr-2128	293	6	equal	equal	ADJ
aijssr-2128	293	7	,	,	PUNCT
aijssr-2128	293	8	an	an	DET
aijssr-2128	293	9	increase	increase	NOUN
aijssr-2128	293	10	in	in	ADP
aijssr-2128	293	11	public	public	ADJ
aijssr-2128	293	12	financial	financial	ADJ
aijssr-2128	293	13	reporting	reporting	NOUN
aijssr-2128	293	14	would	would	AUX
aijssr-2128	293	15	increase	increase	VERB
aijssr-2128	293	16	crcgs	crcgs	NOUN
aijssr-2128	293	17	'	'	PART
aijssr-2128	293	18	performance	performance	NOUN
aijssr-2128	293	19	by	by	ADP
aijssr-2128	293	20	0.233	0.233	NUM
aijssr-2128	293	21	units	unit	NOUN
aijssr-2128	293	22	.	.	PUNCT
aijssr-2128	294	1	additionally	additionally	ADV
aijssr-2128	294	2	,	,	PUNCT
aijssr-2128	294	3	a	a	DET
aijssr-2128	294	4	unit	unit	NOUN
aijssr-2128	294	5	increase	increase	NOUN
aijssr-2128	294	6	in	in	ADP
aijssr-2128	294	7	public	public	ADJ
aijssr-2128	294	8	revenue	revenue	NOUN
aijssr-2128	294	9	mobilization	mobilization	NOUN
aijssr-2128	294	10	would	would	AUX
aijssr-2128	294	11	result	result	VERB
aijssr-2128	294	12	in	in	ADP
aijssr-2128	294	13	a	a	DET
aijssr-2128	294	14	0.245	0.245	NUM
aijssr-2128	294	15	improvement	improvement	NOUN
aijssr-2128	294	16	in	in	ADP
aijssr-2128	294	17	the	the	DET
aijssr-2128	294	18	performance	performance	NOUN
aijssr-2128	294	19	of	of	ADP
aijssr-2128	294	20	crcgs	crcgs	NOUN
aijssr-2128	294	21	,	,	PUNCT
aijssr-2128	294	22	all	all	DET
aijssr-2128	294	23	other	other	ADJ
aijssr-2128	294	24	factors	factor	NOUN
aijssr-2128	294	25	being	be	AUX
aijssr-2128	294	26	held	hold	VERB
aijssr-2128	294	27	constant	constant	ADJ
aijssr-2128	294	28	.	.	PUNCT
aijssr-2128	295	1	a	a	DET
aijssr-2128	295	2	unit	unit	NOUN
aijssr-2128	295	3	increase	increase	NOUN
aijssr-2128	295	4	in	in	ADP
aijssr-2128	295	5	public	public	ADJ
aijssr-2128	295	6	finance	finance	NOUN
aijssr-2128	295	7	procurement	procurement	NOUN
aijssr-2128	295	8	would	would	AUX
aijssr-2128	295	9	,	,	PUNCT
aijssr-2128	295	10	in	in	ADP
aijssr-2128	295	11	the	the	DET
aijssr-2128	295	12	end	end	NOUN
aijssr-2128	295	13	,	,	PUNCT
aijssr-2128	295	14	result	result	VERB
aijssr-2128	295	15	in	in	ADP
aijssr-2128	295	16	a	a	DET
aijssr-2128	295	17	0.323	0.323	NUM
aijssr-2128	295	18	improvement	improvement	NOUN
aijssr-2128	295	19	in	in	ADP
aijssr-2128	295	20	the	the	DET
aijssr-2128	295	21	performance	performance	NOUN
aijssr-2128	295	22	of	of	ADP
aijssr-2128	295	23	crcgs	crcgs	NOUN
aijssr-2128	295	24	,	,	PUNCT
aijssr-2128	295	25	all	all	DET
aijssr-2128	295	26	other	other	ADJ
aijssr-2128	295	27	factors	factor	NOUN
aijssr-2128	295	28	being	be	AUX
aijssr-2128	295	29	held	hold	VERB
aijssr-2128	295	30	constant	constant	ADJ
aijssr-2128	295	31	.	.	PUNCT
aijssr-2128	296	1	public	public	ADJ
aijssr-2128	296	2	budgeting	budgeting	NOUN
aijssr-2128	296	3	,	,	PUNCT
aijssr-2128	296	4	followed	follow	VERB
aijssr-2128	296	5	by	by	ADP
aijssr-2128	296	6	public	public	ADJ
aijssr-2128	296	7	finance	finance	NOUN
aijssr-2128	296	8	procurement	procurement	NOUN
aijssr-2128	296	9	,	,	PUNCT
aijssr-2128	296	10	general	general	ADJ
aijssr-2128	296	11	revenue	revenue	NOUN
aijssr-2128	296	12	mobilization	mobilization	NOUN
aijssr-2128	296	13	,	,	PUNCT
aijssr-2128	296	14	and	and	CCONJ
aijssr-2128	296	15	general	general	ADJ
aijssr-2128	296	16	revenue	revenue	NOUN
aijssr-2128	296	17	mobilization	mobilization	NOUN
aijssr-2128	296	18	,	,	PUNCT
aijssr-2128	296	19	are	be	AUX
aijssr-2128	296	20	the	the	DET
aijssr-2128	296	21	factors	factor	NOUN
aijssr-2128	296	22	that	that	PRON
aijssr-2128	296	23	have	have	VERB
aijssr-2128	296	24	the	the	DET
aijssr-2128	296	25	most	most	ADJ
aijssr-2128	296	26	impact	impact	NOUN
aijssr-2128	296	27	on	on	ADP
aijssr-2128	296	28	the	the	DET
aijssr-2128	296	29	performance	performance	NOUN
aijssr-2128	296	30	of	of	ADP
aijssr-2128	296	31	crcgs	crcgs	NOUN
aijssr-2128	296	32	.	.	PUNCT
aijssr-2128	297	1	discussions	discussion	NOUN
aijssr-2128	297	2	according	accord	VERB
aijssr-2128	297	3	to	to	ADP
aijssr-2128	297	4	the	the	DET
aijssr-2128	297	5	investigation	investigation	NOUN
aijssr-2128	297	6	,	,	PUNCT
aijssr-2128	297	7	the	the	DET
aijssr-2128	297	8	county	county	NOUN
aijssr-2128	297	9	utilizes	utilize	VERB
aijssr-2128	297	10	budget	budget	NOUN
aijssr-2128	297	11	projections	projection	NOUN
aijssr-2128	297	12	to	to	PART
aijssr-2128	297	13	improve	improve	VERB
aijssr-2128	297	14	financial	financial	ADJ
aijssr-2128	297	15	management	management	NOUN
aijssr-2128	297	16	and	and	CCONJ
aijssr-2128	297	17	performance	performance	NOUN
aijssr-2128	297	18	.	.	PUNCT
aijssr-2128	298	1	the	the	DET
aijssr-2128	298	2	research	research	NOUN
aijssr-2128	298	3	also	also	ADV
aijssr-2128	298	4	showed	show	VERB
aijssr-2128	298	5	that	that	SCONJ
aijssr-2128	298	6	the	the	DET
aijssr-2128	298	7	county	county	NOUN
aijssr-2128	298	8	administration	administration	NOUN
aijssr-2128	298	9	uses	use	VERB
aijssr-2128	298	10	budget	budget	NOUN
aijssr-2128	298	11	planning	planning	NOUN
aijssr-2128	298	12	to	to	PART
aijssr-2128	298	13	enhance	enhance	VERB
aijssr-2128	298	14	financial	financial	ADJ
aijssr-2128	298	15	performance	performance	NOUN
aijssr-2128	298	16	.	.	PUNCT
aijssr-2128	299	1	the	the	DET
aijssr-2128	299	2	study	study	NOUN
aijssr-2128	299	3	also	also	ADV
aijssr-2128	299	4	showed	show	VERB
aijssr-2128	299	5	that	that	SCONJ
aijssr-2128	299	6	the	the	DET
aijssr-2128	299	7	county	county	NOUN
aijssr-2128	299	8	government	government	NOUN
aijssr-2128	299	9	uses	use	VERB
aijssr-2128	299	10	budget	budget	NOUN
aijssr-2128	299	11	constraints	constraint	NOUN
aijssr-2128	299	12	to	to	PART
aijssr-2128	299	13	improve	improve	VERB
aijssr-2128	299	14	financial	financial	ADJ
aijssr-2128	299	15	performance	performance	NOUN
aijssr-2128	299	16	.	.	PUNCT
aijssr-2128	300	1	the	the	DET
aijssr-2128	300	2	findings	finding	NOUN
aijssr-2128	300	3	on	on	ADP
aijssr-2128	300	4	the	the	DET
aijssr-2128	300	5	impact	impact	NOUN
aijssr-2128	300	6	of	of	ADP
aijssr-2128	300	7	budgeting	budgeting	NOUN
aijssr-2128	300	8	are	be	AUX
aijssr-2128	300	9	supported	support	VERB
aijssr-2128	300	10	in	in	ADP
aijssr-2128	300	11	other	other	ADJ
aijssr-2128	300	12	studies	study	NOUN
aijssr-2128	300	13	.	.	PUNCT
aijssr-2128	301	1	for	for	ADP
aijssr-2128	301	2	example	example	NOUN
aijssr-2128	301	3	,	,	PUNCT
aijssr-2128	301	4	musiega	musiega	NOUN
aijssr-2128	301	5	et	et	PROPN
aijssr-2128	301	6	al	al	PROPN
aijssr-2128	301	7	.	.	PROPN
aijssr-2128	302	1	(	(	PUNCT
aijssr-2128	302	2	2023	2023	NUM
aijssr-2128	302	3	)	)	PUNCT
aijssr-2128	302	4	found	find	VERB
aijssr-2128	302	5	that	that	SCONJ
aijssr-2128	302	6	budget	budget	NOUN
aijssr-2128	302	7	credibility	credibility	NOUN
aijssr-2128	302	8	enhances	enhance	VERB
aijssr-2128	302	9	the	the	DET
aijssr-2128	302	10	efficiency	efficiency	NOUN
aijssr-2128	302	11	of	of	ADP
aijssr-2128	302	12	public	public	ADJ
aijssr-2128	302	13	sector	sector	NOUN
aijssr-2128	302	14	organizations	organization	NOUN
aijssr-2128	302	15	.	.	PUNCT
aijssr-2128	303	1	these	these	DET
aijssr-2128	303	2	findings	finding	NOUN
aijssr-2128	303	3	are	be	AUX
aijssr-2128	303	4	supported	support	VERB
aijssr-2128	303	5	by	by	ADP
aijssr-2128	303	6	mauro	mauro	PROPN
aijssr-2128	303	7	et	et	PROPN
aijssr-2128	303	8	al	al	PROPN
aijssr-2128	303	9	.	.	PROPN
aijssr-2128	304	1	(	(	PUNCT
aijssr-2128	304	2	2020	2020	NUM
aijssr-2128	304	3	)	)	PUNCT
aijssr-2128	304	4	who	who	PRON
aijssr-2128	304	5	also	also	ADV
aijssr-2128	304	6	underline	underline	VERB
aijssr-2128	304	7	the	the	DET
aijssr-2128	304	8	importance	importance	NOUN
aijssr-2128	304	9	of	of	ADP
aijssr-2128	304	10	budgeting	budget	VERB
aijssr-2128	304	11	on	on	ADP
aijssr-2128	304	12	public	public	ADJ
aijssr-2128	304	13	sector	sector	NOUN
aijssr-2128	304	14	organizations	organization	NOUN
aijssr-2128	304	15	’	'	PUNCT
aijssr-2128	304	16	performance	performance	NOUN
aijssr-2128	304	17	.	.	PUNCT
aijssr-2128	305	1	moreover	moreover	ADV
aijssr-2128	305	2	,	,	PUNCT
aijssr-2128	305	3	the	the	DET
aijssr-2128	305	4	research	research	NOUN
aijssr-2128	305	5	also	also	ADV
aijssr-2128	305	6	demonstrated	demonstrate	VERB
aijssr-2128	305	7	that	that	SCONJ
aijssr-2128	305	8	the	the	DET
aijssr-2128	305	9	county	county	NOUN
aijssr-2128	305	10	administration	administration	NOUN
aijssr-2128	305	11	often	often	ADV
aijssr-2128	305	12	monitors	monitor	VERB
aijssr-2128	305	13	and	and	CCONJ
aijssr-2128	305	14	implements	implement	VERB
aijssr-2128	305	15	budgets	budget	NOUN
aijssr-2128	305	16	to	to	PART
aijssr-2128	305	17	improve	improve	VERB
aijssr-2128	305	18	performance	performance	NOUN
aijssr-2128	305	19	.	.	PUNCT
aijssr-2128	306	1	the	the	DET
aijssr-2128	306	2	study	study	NOUN
aijssr-2128	306	3	also	also	ADV
aijssr-2128	306	4	showed	show	VERB
aijssr-2128	306	5	that	that	SCONJ
aijssr-2128	306	6	the	the	DET
aijssr-2128	306	7	county	county	NOUN
aijssr-2128	306	8	government	government	NOUN
aijssr-2128	306	9	conducts	conduct	VERB
aijssr-2128	306	10	regular	regular	ADJ
aijssr-2128	306	11	budget	budget	NOUN
aijssr-2128	306	12	reviews	review	NOUN
aijssr-2128	306	13	to	to	PART
aijssr-2128	306	14	boost	boost	VERB
aijssr-2128	306	15	performance	performance	NOUN
aijssr-2128	306	16	and	and	CCONJ
aijssr-2128	306	17	compliance	compliance	NOUN
aijssr-2128	306	18	.	.	PUNCT
aijssr-2128	307	1	the	the	DET
aijssr-2128	307	2	study	study	NOUN
aijssr-2128	307	3	's	's	PART
aijssr-2128	307	4	conclusions	conclusion	NOUN
aijssr-2128	307	5	showed	show	VERB
aijssr-2128	307	6	that	that	SCONJ
aijssr-2128	307	7	the	the	DET
aijssr-2128	307	8	county	county	NOUN
aijssr-2128	307	9	government	government	NOUN
aijssr-2128	307	10	produces	produce	VERB
aijssr-2128	307	11	frequent	frequent	ADJ
aijssr-2128	307	12	financial	financial	ADJ
aijssr-2128	307	13	reports	report	NOUN
aijssr-2128	307	14	to	to	PART
aijssr-2128	307	15	improve	improve	VERB
aijssr-2128	307	16	compliance	compliance	NOUN
aijssr-2128	307	17	and	and	CCONJ
aijssr-2128	307	18	performance	performance	NOUN
aijssr-2128	307	19	.	.	PUNCT
aijssr-2128	308	1	the	the	DET
aijssr-2128	308	2	research	research	NOUN
aijssr-2128	308	3	also	also	ADV
aijssr-2128	308	4	showed	show	VERB
aijssr-2128	308	5	that	that	SCONJ
aijssr-2128	308	6	the	the	DET
aijssr-2128	308	7	county	county	NOUN
aijssr-2128	308	8	administration	administration	NOUN
aijssr-2128	308	9	released	release	VERB
aijssr-2128	308	10	operational	operational	ADJ
aijssr-2128	308	11	and	and	CCONJ
aijssr-2128	308	12	service	service	NOUN
aijssr-2128	308	13	reports	report	NOUN
aijssr-2128	308	14	to	to	PART
aijssr-2128	308	15	boost	boost	VERB
aijssr-2128	308	16	efficiency	efficiency	NOUN
aijssr-2128	308	17	.	.	PUNCT
aijssr-2128	309	1	the	the	DET
aijssr-2128	309	2	research	research	NOUN
aijssr-2128	309	3	supports	support	VERB
aijssr-2128	309	4	garcia	garcia	PROPN
aijssr-2128	309	5	-	-	PUNCT
aijssr-2128	309	6	lacalle	lacalle	NOUN
aijssr-2128	309	7	and	and	CCONJ
aijssr-2128	309	8	torress	torress	NOUN
aijssr-2128	309	9	(	(	PUNCT
aijssr-2128	309	10	2021	2021	NUM
aijssr-2128	309	11	)	)	PUNCT
aijssr-2128	309	12	claim	claim	VERB
aijssr-2128	309	13	that	that	SCONJ
aijssr-2128	309	14	financial	financial	ADJ
aijssr-2128	309	15	reporting	reporting	NOUN
aijssr-2128	309	16	might	might	AUX
aijssr-2128	309	17	affect	affect	VERB
aijssr-2128	309	18	crucial	crucial	ADJ
aijssr-2128	309	19	choices	choice	NOUN
aijssr-2128	309	20	like	like	ADP
aijssr-2128	309	21	grant	grant	NOUN
aijssr-2128	309	22	applications	application	NOUN
aijssr-2128	309	23	.	.	PUNCT
aijssr-2128	310	1	the	the	DET
aijssr-2128	310	2	survey	survey	NOUN
aijssr-2128	310	3	also	also	ADV
aijssr-2128	310	4	showed	show	VERB
aijssr-2128	310	5	that	that	SCONJ
aijssr-2128	310	6	the	the	DET
aijssr-2128	310	7	county	county	NOUN
aijssr-2128	310	8	regularly	regularly	ADV
aijssr-2128	310	9	assesses	assess	VERB
aijssr-2128	310	10	risks	risk	NOUN
aijssr-2128	310	11	to	to	PART
aijssr-2128	310	12	boost	boost	VERB
aijssr-2128	310	13	performance	performance	NOUN
aijssr-2128	310	14	.	.	PUNCT
aijssr-2128	311	1	the	the	DET
aijssr-2128	311	2	research	research	NOUN
aijssr-2128	311	3	also	also	ADV
aijssr-2128	311	4	showed	show	VERB
aijssr-2128	311	5	that	that	SCONJ
aijssr-2128	311	6	the	the	DET
aijssr-2128	311	7	county	county	NOUN
aijssr-2128	311	8	government	government	NOUN
aijssr-2128	311	9	employs	employ	VERB
aijssr-2128	311	10	standardized	standardize	VERB
aijssr-2128	311	11	financial	financial	ADJ
aijssr-2128	311	12	paperwork	paperwork	NOUN
aijssr-2128	311	13	and	and	CCONJ
aijssr-2128	311	14	financial	financial	ADJ
aijssr-2128	311	15	systems	system	NOUN
aijssr-2128	311	16	to	to	PART
aijssr-2128	311	17	enhance	enhance	VERB
aijssr-2128	311	18	the	the	DET
aijssr-2128	311	19	performance	performance	NOUN
aijssr-2128	311	20	of	of	ADP
aijssr-2128	311	21	county	county	NOUN
aijssr-2128	311	22	governments	government	NOUN
aijssr-2128	311	23	.	.	PUNCT
aijssr-2128	312	1	annual	annual	ADJ
aijssr-2128	312	2	financial	financial	ADJ
aijssr-2128	312	3	accounts	account	NOUN
aijssr-2128	312	4	for	for	ADP
aijssr-2128	312	5	the	the	DET
aijssr-2128	312	6	county	county	NOUN
aijssr-2128	312	7	government	government	NOUN
aijssr-2128	312	8	are	be	AUX
aijssr-2128	312	9	presented	present	VERB
aijssr-2128	312	10	for	for	ADP
aijssr-2128	312	11	review	review	NOUN
aijssr-2128	312	12	and	and	CCONJ
aijssr-2128	312	13	reporting	report	VERB
aijssr-2128	312	14	.	.	PUNCT
aijssr-2128	313	1	these	these	DET
aijssr-2128	313	2	findings	finding	NOUN
aijssr-2128	313	3	align	align	VERB
aijssr-2128	313	4	with	with	ADP
aijssr-2128	313	5	other	other	ADJ
aijssr-2128	313	6	studies	study	NOUN
aijssr-2128	313	7	such	such	ADJ
aijssr-2128	313	8	as	as	ADP
aijssr-2128	313	9	kong	kong	PROPN
aijssr-2128	313	10	et	et	PROPN
aijssr-2128	313	11	al	al	PROPN
aijssr-2128	313	12	.	.	PROPN
aijssr-2128	314	1	(	(	PUNCT
aijssr-2128	314	2	2018	2018	NUM
aijssr-2128	314	3	)	)	PUNCT
aijssr-2128	314	4	and	and	CCONJ
aijssr-2128	314	5	cedergren	cedergren	PROPN
aijssr-2128	314	6	et	et	PROPN
aijssr-2128	314	7	al	al	PROPN
aijssr-2128	314	8	.	.	PROPN
aijssr-2128	315	1	(	(	PUNCT
aijssr-2128	315	2	2022	2022	NUM
aijssr-2128	315	3	)	)	PUNCT
aijssr-2128	315	4	,	,	PUNCT
aijssr-2128	315	5	who	who	PRON
aijssr-2128	315	6	underline	underline	VERB
aijssr-2128	315	7	the	the	DET
aijssr-2128	315	8	importance	importance	NOUN
aijssr-2128	315	9	of	of	ADP
aijssr-2128	315	10	risk	risk	NOUN
aijssr-2128	315	11	management	management	NOUN
aijssr-2128	315	12	in	in	ADP
aijssr-2128	315	13	the	the	DET
aijssr-2128	315	14	performance	performance	NOUN
aijssr-2128	315	15	of	of	ADP
aijssr-2128	315	16	public	public	ADJ
aijssr-2128	315	17	sector	sector	NOUN
aijssr-2128	315	18	organizations	organization	NOUN
aijssr-2128	315	19	.	.	PUNCT
aijssr-2128	316	1	according	accord	VERB
aijssr-2128	316	2	to	to	ADP
aijssr-2128	316	3	the	the	DET
aijssr-2128	316	4	study	study	NOUN
aijssr-2128	316	5	's	's	PART
aijssr-2128	316	6	results	result	NOUN
aijssr-2128	316	7	,	,	PUNCT
aijssr-2128	316	8	the	the	DET
aijssr-2128	316	9	county	county	NOUN
aijssr-2128	316	10	government	government	NOUN
aijssr-2128	316	11	raises	raise	VERB
aijssr-2128	316	12	money	money	NOUN
aijssr-2128	316	13	via	via	ADP
aijssr-2128	316	14	fines	fine	NOUN
aijssr-2128	316	15	and	and	CCONJ
aijssr-2128	316	16	fees	fee	NOUN
aijssr-2128	316	17	to	to	PART
aijssr-2128	316	18	provide	provide	VERB
aijssr-2128	316	19	better	well	ADJ
aijssr-2128	316	20	services	service	NOUN
aijssr-2128	316	21	.	.	PUNCT
aijssr-2128	317	1	the	the	DET
aijssr-2128	317	2	research	research	NOUN
aijssr-2128	317	3	also	also	ADV
aijssr-2128	317	4	showed	show	VERB
aijssr-2128	317	5	that	that	SCONJ
aijssr-2128	317	6	the	the	DET
aijssr-2128	317	7	county	county	NOUN
aijssr-2128	317	8	uses	use	VERB
aijssr-2128	317	9	automation	automation	NOUN
aijssr-2128	317	10	and	and	CCONJ
aijssr-2128	317	11	revenue	revenue	NOUN
aijssr-2128	317	12	administration	administration	NOUN
aijssr-2128	317	13	strategies	strategy	NOUN
aijssr-2128	317	14	to	to	PART
aijssr-2128	317	15	improve	improve	VERB
aijssr-2128	317	16	the	the	DET
aijssr-2128	317	17	performance	performance	NOUN
aijssr-2128	317	18	of	of	ADP
aijssr-2128	317	19	county	county	NOUN
aijssr-2128	317	20	governments	government	NOUN
aijssr-2128	317	21	.	.	PUNCT
aijssr-2128	318	1	additionally	additionally	ADV
aijssr-2128	318	2	,	,	PUNCT
aijssr-2128	318	3	the	the	DET
aijssr-2128	318	4	research	research	NOUN
aijssr-2128	318	5	found	find	VERB
aijssr-2128	318	6	that	that	SCONJ
aijssr-2128	318	7	county	county	NOUN
aijssr-2128	318	8	governments	government	NOUN
aijssr-2128	318	9	employ	employ	VERB
aijssr-2128	318	10	revenue	revenue	NOUN
aijssr-2128	318	11	enforcement	enforcement	NOUN
aijssr-2128	318	12	personnel	personnel	NOUN
aijssr-2128	318	13	to	to	PART
aijssr-2128	318	14	enhance	enhance	VERB
aijssr-2128	318	15	procedures	procedure	NOUN
aijssr-2128	318	16	for	for	ADP
aijssr-2128	318	17	collection	collection	NOUN
aijssr-2128	318	18	and	and	CCONJ
aijssr-2128	318	19	administration	administration	NOUN
aijssr-2128	318	20	.	.	PUNCT
aijssr-2128	319	1	the	the	DET
aijssr-2128	319	2	investigation	investigation	NOUN
aijssr-2128	319	3	also	also	ADV
aijssr-2128	319	4	showed	show	VERB
aijssr-2128	319	5	that	that	SCONJ
aijssr-2128	319	6	the	the	DET
aijssr-2128	319	7	county	county	NOUN
aijssr-2128	319	8	governments	government	NOUN
aijssr-2128	319	9	have	have	VERB
aijssr-2128	319	10	international	international	ADJ
aijssr-2128	319	11	partners	partner	NOUN
aijssr-2128	319	12	that	that	PRON
aijssr-2128	319	13	provide	provide	VERB
aijssr-2128	319	14	money	money	NOUN
aijssr-2128	319	15	to	to	ADP
aijssr-2128	319	16	various	various	ADJ
aijssr-2128	319	17	county	county	NOUN
aijssr-2128	319	18	programs	program	NOUN
aijssr-2128	319	19	.	.	PUNCT
aijssr-2128	320	1	the	the	DET
aijssr-2128	320	2	research	research	NOUN
aijssr-2128	320	3	also	also	ADV
aijssr-2128	320	4	showed	show	VERB
aijssr-2128	320	5	that	that	SCONJ
aijssr-2128	320	6	the	the	DET
aijssr-2128	320	7	county	county	NOUN
aijssr-2128	320	8	often	often	ADV
aijssr-2128	320	9	implements	implement	VERB
aijssr-2128	320	10	new	new	ADJ
aijssr-2128	320	11	revenue	revenue	NOUN
aijssr-2128	320	12	-	-	PUNCT
aijssr-2128	320	13	generating	generate	VERB
aijssr-2128	320	14	techniques	technique	NOUN
aijssr-2128	320	15	in	in	ADP
aijssr-2128	320	16	our	our	PRON
aijssr-2128	320	17	county	county	NOUN
aijssr-2128	320	18	via	via	ADP
aijssr-2128	320	19	taxing	taxing	NOUN
aijssr-2128	320	20	and	and	CCONJ
aijssr-2128	320	21	penalties	penalty	NOUN
aijssr-2128	320	22	.	.	PUNCT
aijssr-2128	321	1	the	the	DET
aijssr-2128	321	2	results	result	NOUN
aijssr-2128	321	3	also	also	ADV
aijssr-2128	321	4	indicate	indicate	VERB
aijssr-2128	321	5	that	that	SCONJ
aijssr-2128	321	6	that	that	SCONJ
aijssr-2128	321	7	the	the	DET
aijssr-2128	321	8	county	county	NOUN
aijssr-2128	321	9	government	government	NOUN
aijssr-2128	321	10	has	have	AUX
aijssr-2128	321	11	automated	automate	VERB
aijssr-2128	321	12	tender	tender	ADJ
aijssr-2128	321	13	application	application	NOUN
aijssr-2128	321	14	processes	process	NOUN
aijssr-2128	321	15	.	.	PUNCT
aijssr-2128	322	1	the	the	DET
aijssr-2128	322	2	research	research	NOUN
aijssr-2128	322	3	also	also	ADV
aijssr-2128	322	4	showed	show	VERB
aijssr-2128	322	5	that	that	SCONJ
aijssr-2128	322	6	the	the	DET
aijssr-2128	322	7	county	county	NOUN
aijssr-2128	322	8	government	government	NOUN
aijssr-2128	322	9	often	often	ADV
aijssr-2128	322	10	uses	use	VERB
aijssr-2128	322	11	procurement	procurement	NOUN
aijssr-2128	322	12	planning	planning	NOUN
aijssr-2128	322	13	to	to	PART
aijssr-2128	322	14	improve	improve	VERB
aijssr-2128	322	15	performance	performance	NOUN
aijssr-2128	322	16	.	.	PUNCT
aijssr-2128	323	1	indeed	indeed	ADV
aijssr-2128	323	2	,	,	PUNCT
aijssr-2128	323	3	muthee	muthee	NOUN
aijssr-2128	323	4	and	and	CCONJ
aijssr-2128	323	5	mang’ana	mang’ana	PROPN
aijssr-2128	323	6	(	(	PUNCT
aijssr-2128	323	7	2021	2021	NUM
aijssr-2128	323	8	)	)	PUNCT
aijssr-2128	323	9	and	and	CCONJ
aijssr-2128	323	10	asatiani	asatiani	NOUN
aijssr-2128	323	11	(	(	PUNCT
aijssr-2128	323	12	2022	2022	NUM
aijssr-2128	323	13	)	)	PUNCT
aijssr-2128	323	14	found	find	VERB
aijssr-2128	323	15	that	that	DET
aijssr-2128	323	16	automation	automation	NOUN
aijssr-2128	323	17	improves	improve	VERB
aijssr-2128	323	18	the	the	DET
aijssr-2128	323	19	performance	performance	NOUN
aijssr-2128	323	20	of	of	ADP
aijssr-2128	323	21	public	public	ADJ
aijssr-2128	323	22	sector	sector	NOUN
aijssr-2128	323	23	organizations	organization	NOUN
aijssr-2128	323	24	.	.	PUNCT
aijssr-2128	324	1	the	the	DET
aijssr-2128	324	2	survey	survey	NOUN
aijssr-2128	324	3	also	also	ADV
aijssr-2128	324	4	showed	show	VERB
aijssr-2128	324	5	that	that	SCONJ
aijssr-2128	324	6	the	the	DET
aijssr-2128	324	7	county	county	NOUN
aijssr-2128	324	8	government	government	NOUN
aijssr-2128	324	9	usually	usually	ADV
aijssr-2128	324	10	complies	comply	VERB
aijssr-2128	324	11	with	with	ADP
aijssr-2128	324	12	all	all	DET
aijssr-2128	324	13	regulations	regulation	NOUN
aijssr-2128	324	14	and	and	CCONJ
aijssr-2128	324	15	procedures	procedure	NOUN
aijssr-2128	324	16	outlined	outline	VERB
aijssr-2128	324	17	in	in	ADP
aijssr-2128	324	18	the	the	DET
aijssr-2128	324	19	public	public	ADJ
aijssr-2128	324	20	procurement	procurement	NOUN
aijssr-2128	324	21	act	act	PROPN
aijssr-2128	324	22	regarding	regard	VERB
aijssr-2128	324	23	procurement	procurement	NOUN
aijssr-2128	324	24	.	.	PUNCT
aijssr-2128	325	1	the	the	DET
aijssr-2128	325	2	report	report	NOUN
aijssr-2128	325	3	also	also	ADV
aijssr-2128	325	4	showed	show	VERB
aijssr-2128	325	5	that	that	SCONJ
aijssr-2128	325	6	the	the	DET
aijssr-2128	325	7	county	county	NOUN
aijssr-2128	325	8	governments	government	NOUN
aijssr-2128	325	9	ensure	ensure	VERB
aijssr-2128	325	10	all	all	DET
aijssr-2128	325	11	our	our	PRON
aijssr-2128	325	12	public	public	ADJ
aijssr-2128	325	13	finance	finance	NOUN
aijssr-2128	325	14	procurement	procurement	NOUN
aijssr-2128	325	15	operations	operation	NOUN
aijssr-2128	325	16	comply	comply	VERB
aijssr-2128	325	17	.	.	PUNCT
aijssr-2128	326	1	the	the	DET
aijssr-2128	326	2	survey	survey	NOUN
aijssr-2128	326	3	also	also	ADV
aijssr-2128	326	4	found	find	VERB
aijssr-2128	326	5	that	that	SCONJ
aijssr-2128	326	6	the	the	DET
aijssr-2128	326	7	county	county	NOUN
aijssr-2128	326	8	governments	government	NOUN
aijssr-2128	326	9	post	post	VERB
aijssr-2128	326	10	all	all	DET
aijssr-2128	326	11	information	information	NOUN
aijssr-2128	326	12	on	on	ADP
aijssr-2128	326	13	public	public	ADJ
aijssr-2128	326	14	finance	finance	NOUN
aijssr-2128	326	15	procurement	procurement	NOUN
aijssr-2128	326	16	on	on	ADP
aijssr-2128	326	17	their	their	PRON
aijssr-2128	326	18	websites	website	NOUN
aijssr-2128	326	19	to	to	PART
aijssr-2128	326	20	increase	increase	VERB
aijssr-2128	326	21	efficiency	efficiency	NOUN
aijssr-2128	326	22	.	.	PUNCT
aijssr-2128	327	1	conclusions	conclusion	NOUN
aijssr-2128	327	2	according	accord	VERB
aijssr-2128	327	3	to	to	ADP
aijssr-2128	327	4	the	the	DET
aijssr-2128	327	5	research	research	NOUN
aijssr-2128	327	6	,	,	PUNCT
aijssr-2128	327	7	county	county	NOUN
aijssr-2128	327	8	governments	government	NOUN
aijssr-2128	327	9	often	often	ADV
aijssr-2128	327	10	use	use	VERB
aijssr-2128	327	11	budget	budget	NOUN
aijssr-2128	327	12	implementation	implementation	NOUN
aijssr-2128	327	13	and	and	CCONJ
aijssr-2128	327	14	checking	check	VERB
aijssr-2128	327	15	to	to	PART
aijssr-2128	327	16	improve	improve	VERB
aijssr-2128	327	17	performance	performance	NOUN
aijssr-2128	327	18	.	.	PUNCT
aijssr-2128	328	1	the	the	DET
aijssr-2128	328	2	research	research	NOUN
aijssr-2128	328	3	also	also	ADV
aijssr-2128	328	4	concluded	conclude	VERB
aijssr-2128	328	5	that	that	SCONJ
aijssr-2128	328	6	the	the	DET
aijssr-2128	328	7	county	county	NOUN
aijssr-2128	328	8	governments	government	NOUN
aijssr-2128	328	9	conduct	conduct	VERB
aijssr-2128	328	10	regular	regular	ADJ
aijssr-2128	328	11	budget	budget	NOUN
aijssr-2128	328	12	reviews	review	NOUN
aijssr-2128	328	13	to	to	PART
aijssr-2128	328	14	boost	boost	VERB
aijssr-2128	328	15	performance	performance	NOUN
aijssr-2128	328	16	and	and	CCONJ
aijssr-2128	328	17	compliance	compliance	NOUN
aijssr-2128	328	18	.	.	PUNCT
aijssr-2128	329	1	the	the	DET
aijssr-2128	329	2	study	study	NOUN
aijssr-2128	329	3	also	also	ADV
aijssr-2128	329	4	found	find	VERB
aijssr-2128	329	5	a	a	DET
aijssr-2128	329	6	statistically	statistically	ADV
aijssr-2128	329	7	significant	significant	ADJ
aijssr-2128	329	8	moderately	moderately	ADV
aijssr-2128	329	9	favorable	favorable	ADJ
aijssr-2128	329	10	association	association	NOUN
aijssr-2128	329	11	between	between	ADP
aijssr-2128	329	12	public	public	ADJ
aijssr-2128	329	13	budgeting	budgeting	NOUN
aijssr-2128	329	14	and	and	CCONJ
aijssr-2128	329	15	implementing	implement	VERB
aijssr-2128	329	16	central	central	ADJ
aijssr-2128	329	17	rift	rift	NOUN
aijssr-2128	329	18	county	county	NOUN
aijssr-2128	329	19	governments	government	NOUN
aijssr-2128	329	20	.	.	PUNCT
aijssr-2128	330	1	the	the	DET
aijssr-2128	330	2	research	research	NOUN
aijssr-2128	330	3	found	find	VERB
aijssr-2128	330	4	that	that	SCONJ
aijssr-2128	330	5	county	county	NOUN
aijssr-2128	330	6	governments	government	NOUN
aijssr-2128	330	7	regularly	regularly	ADV
aijssr-2128	330	8	assess	assess	VERB
aijssr-2128	330	9	risks	risk	NOUN
aijssr-2128	330	10	to	to	PART
aijssr-2128	330	11	boost	boost	VERB
aijssr-2128	330	12	performance	performance	NOUN
aijssr-2128	330	13	.	.	PUNCT
aijssr-2128	331	1	the	the	DET
aijssr-2128	331	2	research	research	NOUN
aijssr-2128	331	3	also	also	ADV
aijssr-2128	331	4	concluded	conclude	VERB
aijssr-2128	331	5	that	that	SCONJ
aijssr-2128	331	6	the	the	DET
aijssr-2128	331	7	county	county	NOUN
aijssr-2128	331	8	government	government	NOUN
aijssr-2128	331	9	employs	employ	VERB
aijssr-2128	331	10	standardized	standardized	ADJ
aijssr-2128	331	11	financial	financial	ADJ
aijssr-2128	331	12	documentation	documentation	NOUN
aijssr-2128	331	13	and	and	CCONJ
aijssr-2128	331	14	financial	financial	ADJ
aijssr-2128	331	15	systems	system	NOUN
aijssr-2128	331	16	to	to	PART
aijssr-2128	331	17	enhance	enhance	VERB
aijssr-2128	331	18	performance	performance	NOUN
aijssr-2128	331	19	.	.	PUNCT
aijssr-2128	332	1	according	accord	VERB
aijssr-2128	332	2	to	to	ADP
aijssr-2128	332	3	the	the	DET
aijssr-2128	332	4	findings	finding	NOUN
aijssr-2128	332	5	,	,	PUNCT
aijssr-2128	332	6	the	the	DET
aijssr-2128	332	7	study	study	NOUN
aijssr-2128	332	8	concluded	conclude	VERB
aijssr-2128	332	9	that	that	SCONJ
aijssr-2128	332	10	the	the	DET
aijssr-2128	332	11	county	county	NOUN
aijssr-2128	332	12	administration	administration	NOUN
aijssr-2128	332	13	gives	give	VERB
aijssr-2128	332	14	yearly	yearly	ADV
aijssr-2128	332	15	financial	financial	ADJ
aijssr-2128	332	16	accounts	account	NOUN
aijssr-2128	332	17	for	for	ADP
aijssr-2128	332	18	reporting	reporting	NOUN
aijssr-2128	332	19	and	and	CCONJ
aijssr-2128	332	20	auditing	auditing	NOUN
aijssr-2128	332	21	.	.	PUNCT
aijssr-2128	333	1	additionally	additionally	ADV
aijssr-2128	333	2	,	,	PUNCT
aijssr-2128	333	3	the	the	DET
aijssr-2128	333	4	research	research	NOUN
aijssr-2128	333	5	found	find	VERB
aijssr-2128	333	6	a	a	DET
aijssr-2128	333	7	somewhat	somewhat	ADV
aijssr-2128	333	8	favorable	favorable	ADJ
aijssr-2128	333	9	and	and	CCONJ
aijssr-2128	333	10	statistically	statistically	ADV
aijssr-2128	333	11	significant	significant	ADJ
aijssr-2128	333	12	association	association	NOUN
aijssr-2128	333	13	between	between	ADP
aijssr-2128	333	14	the	the	DET
aijssr-2128	333	15	performance	performance	NOUN
aijssr-2128	333	16	of	of	ADP
aijssr-2128	333	17	central	central	ADJ
aijssr-2128	333	18	rift	rift	NOUN
aijssr-2128	333	19	county	county	NOUN
aijssr-2128	333	20	governments	government	NOUN
aijssr-2128	333	21	and	and	CCONJ
aijssr-2128	333	22	public	public	ADJ
aijssr-2128	333	23	financial	financial	ADJ
aijssr-2128	333	24	reporting	reporting	NOUN
aijssr-2128	333	25	.	.	PUNCT
aijssr-2128	334	1	according	accord	VERB
aijssr-2128	334	2	to	to	ADP
aijssr-2128	334	3	the	the	DET
aijssr-2128	334	4	study	study	NOUN
aijssr-2128	334	5	's	's	PART
aijssr-2128	334	6	findings	finding	NOUN
aijssr-2128	334	7	,	,	PUNCT
aijssr-2128	334	8	the	the	DET
aijssr-2128	334	9	county	county	NOUN
aijssr-2128	334	10	government	government	NOUN
aijssr-2128	334	11	has	have	VERB
aijssr-2128	334	12	revenue	revenue	NOUN
aijssr-2128	334	13	enforcement	enforcement	NOUN
aijssr-2128	334	14	personnel	personnel	NOUN
aijssr-2128	334	15	to	to	PART
aijssr-2128	334	16	enhance	enhance	VERB
aijssr-2128	334	17	procedures	procedure	NOUN
aijssr-2128	334	18	for	for	ADP
aijssr-2128	334	19	collection	collection	NOUN
aijssr-2128	334	20	and	and	CCONJ
aijssr-2128	334	21	administration	administration	NOUN
aijssr-2128	334	22	.	.	PUNCT
aijssr-2128	335	1	furthermore	furthermore	ADV
aijssr-2128	335	2	,	,	PUNCT
aijssr-2128	335	3	the	the	DET
aijssr-2128	335	4	investigation	investigation	NOUN
aijssr-2128	335	5	concluded	conclude	VERB
aijssr-2128	335	6	that	that	SCONJ
aijssr-2128	335	7	the	the	DET
aijssr-2128	335	8	county	county	NOUN
aijssr-2128	335	9	governments	government	NOUN
aijssr-2128	335	10	have	have	VERB
aijssr-2128	335	11	international	international	ADJ
aijssr-2128	335	12	partners	partner	NOUN
aijssr-2128	335	13	supplying	supply	VERB
aijssr-2128	335	14	money	money	NOUN
aijssr-2128	335	15	to	to	ADP
aijssr-2128	335	16	various	various	ADJ
aijssr-2128	335	17	initiatives	initiative	NOUN
aijssr-2128	335	18	.	.	PUNCT
aijssr-2128	336	1	the	the	DET
aijssr-2128	336	2	research	research	NOUN
aijssr-2128	336	3	also	also	ADV
aijssr-2128	336	4	concluded	conclude	VERB
aijssr-2128	336	5	that	that	SCONJ
aijssr-2128	336	6	the	the	DET
aijssr-2128	336	7	county	county	NOUN
aijssr-2128	336	8	governments	government	NOUN
aijssr-2128	336	9	often	often	ADV
aijssr-2128	336	10	implement	implement	VERB
aijssr-2128	336	11	new	new	ADJ
aijssr-2128	336	12	revenue	revenue	NOUN
aijssr-2128	336	13	strategies	strategy	NOUN
aijssr-2128	336	14	via	via	ADP
aijssr-2128	336	15	taxing	taxing	NOUN
aijssr-2128	336	16	and	and	CCONJ
aijssr-2128	336	17	penalties	penalty	NOUN
aijssr-2128	336	18	.	.	PUNCT
aijssr-2128	337	1	additionally	additionally	ADV
aijssr-2128	337	2	,	,	PUNCT
aijssr-2128	337	3	the	the	DET
aijssr-2128	337	4	research	research	NOUN
aijssr-2128	337	5	found	find	VERB
aijssr-2128	337	6	a	a	DET
aijssr-2128	337	7	favorable	favorable	ADJ
aijssr-2128	337	8	association	association	NOUN
aijssr-2128	337	9	between	between	ADP
aijssr-2128	337	10	the	the	DET
aijssr-2128	337	11	performance	performance	NOUN
aijssr-2128	337	12	of	of	ADP
aijssr-2128	337	13	central	central	ADJ
aijssr-2128	337	14	rift	rift	NOUN
aijssr-2128	337	15	county	county	NOUN
aijssr-2128	337	16	administrations	administration	NOUN
aijssr-2128	337	17	and	and	CCONJ
aijssr-2128	337	18	public	public	ADJ
aijssr-2128	337	19	revenue	revenue	NOUN
aijssr-2128	337	20	mobilizations	mobilization	NOUN
aijssr-2128	337	21	.	.	PUNCT
aijssr-2128	338	1	according	accord	VERB
aijssr-2128	338	2	to	to	ADP
aijssr-2128	338	3	the	the	DET
aijssr-2128	338	4	study	study	NOUN
aijssr-2128	338	5	's	's	PART
aijssr-2128	338	6	findings	finding	NOUN
aijssr-2128	338	7	on	on	ADP
aijssr-2128	338	8	the	the	DET
aijssr-2128	338	9	impact	impact	NOUN
aijssr-2128	338	10	of	of	ADP
aijssr-2128	338	11	public	public	ADJ
aijssr-2128	338	12	finance	finance	NOUN
aijssr-2128	338	13	procurement	procurement	NOUN
aijssr-2128	338	14	on	on	ADP
aijssr-2128	338	15	the	the	DET
aijssr-2128	338	16	performance	performance	NOUN
aijssr-2128	338	17	of	of	ADP
aijssr-2128	338	18	county	county	NOUN
aijssr-2128	338	19	government	government	NOUN
aijssr-2128	338	20	,	,	PUNCT
aijssr-2128	338	21	the	the	DET
aijssr-2128	338	22	study	study	NOUN
aijssr-2128	338	23	concluded	conclude	VERB
aijssr-2128	338	24	that	that	SCONJ
aijssr-2128	338	25	county	county	NOUN
aijssr-2128	338	26	governments	government	NOUN
aijssr-2128	338	27	often	often	ADV
aijssr-2128	338	28	follow	follow	VERB
aijssr-2128	338	29	all	all	DET
aijssr-2128	338	30	rules	rule	NOUN
aijssr-2128	338	31	and	and	CCONJ
aijssr-2128	338	32	procedures	procedure	NOUN
aijssr-2128	338	33	outlined	outline	VERB
aijssr-2128	338	34	in	in	ADP
aijssr-2128	338	35	the	the	DET
aijssr-2128	338	36	public	public	ADJ
aijssr-2128	338	37	procurement	procurement	NOUN
aijssr-2128	338	38	act	act	PROPN
aijssr-2128	338	39	.	.	PUNCT
aijssr-2128	339	1	the	the	DET
aijssr-2128	339	2	study	study	NOUN
aijssr-2128	339	3	concluded	conclude	VERB
aijssr-2128	339	4	that	that	SCONJ
aijssr-2128	339	5	the	the	DET
aijssr-2128	339	6	county	county	NOUN
aijssr-2128	339	7	government	government	NOUN
aijssr-2128	339	8	must	must	AUX
aijssr-2128	339	9	follow	follow	VERB
aijssr-2128	339	10	all	all	DET
aijssr-2128	339	11	public	public	ADJ
aijssr-2128	339	12	financing	financing	NOUN
aijssr-2128	339	13	procurement	procurement	NOUN
aijssr-2128	339	14	activities	activity	NOUN
aijssr-2128	339	15	.	.	PUNCT
aijssr-2128	340	1	to	to	PART
aijssr-2128	340	2	increase	increase	VERB
aijssr-2128	340	3	performance	performance	NOUN
aijssr-2128	340	4	,	,	PUNCT
aijssr-2128	340	5	the	the	DET
aijssr-2128	340	6	study	study	NOUN
aijssr-2128	340	7	also	also	ADV
aijssr-2128	340	8	concluded	conclude	VERB
aijssr-2128	340	9	that	that	SCONJ
aijssr-2128	340	10	the	the	DET
aijssr-2128	340	11	county	county	NOUN
aijssr-2128	340	12	government	government	NOUN
aijssr-2128	340	13	supplies	supply	VERB
aijssr-2128	340	14	all	all	DET
aijssr-2128	340	15	information	information	NOUN
aijssr-2128	340	16	on	on	ADP
aijssr-2128	340	17	general	general	ADJ
aijssr-2128	340	18	financial	financial	ADJ
aijssr-2128	340	19	procurement	procurement	NOUN
aijssr-2128	340	20	on	on	ADP
aijssr-2128	340	21	its	its	PRON
aijssr-2128	340	22	website	website	NOUN
aijssr-2128	340	23	.	.	PUNCT
aijssr-2128	341	1	in	in	ADP
aijssr-2128	341	2	the	the	DET
aijssr-2128	341	3	end	end	NOUN
aijssr-2128	341	4	,	,	PUNCT
aijssr-2128	341	5	the	the	DET
aijssr-2128	341	6	analysis	analysis	NOUN
aijssr-2128	341	7	found	find	VERB
aijssr-2128	341	8	a	a	DET
aijssr-2128	341	9	moderately	moderately	ADV
aijssr-2128	341	10	favourable	favourable	ADJ
aijssr-2128	341	11	association	association	NOUN
aijssr-2128	341	12	between	between	ADP
aijssr-2128	341	13	public	public	ADJ
aijssr-2128	341	14	finance	finance	NOUN
aijssr-2128	341	15	procurement	procurement	NOUN
aijssr-2128	341	16	and	and	CCONJ
aijssr-2128	341	17	the	the	DET
aijssr-2128	341	18	performance	performance	NOUN
aijssr-2128	341	19	of	of	ADP
aijssr-2128	341	20	central	central	ADJ
aijssr-2128	341	21	rift	rift	NOUN
aijssr-2128	341	22	county	county	NOUN
aijssr-2128	341	23	governments	government	NOUN
aijssr-2128	341	24	.	.	PUNCT
aijssr-2128	342	1	mong’are	mong’are	PROPN
aijssr-2128	342	2	&	&	CCONJ
aijssr-2128	342	3	atheru	atheru	PROPN
aijssr-2128	342	4	,	,	PUNCT
aijssr-2128	342	5	american	american	PROPN
aijssr-2128	342	6	international	international	PROPN
aijssr-2128	342	7	journal	journal	PROPN
aijssr-2128	342	8	of	of	ADP
aijssr-2128	342	9	social	social	ADJ
aijssr-2128	342	10	science	science	NOUN
aijssr-2128	342	11	research	research	NOUN
aijssr-2128	342	12	14(1	14(1	NUM
aijssr-2128	342	13	)	)	PUNCT
aijssr-2128	342	14	(	(	PUNCT
aijssr-2128	342	15	2023	2023	NUM
aijssr-2128	342	16	)	)	PUNCT
aijssr-2128	342	17	,	,	PUNCT
aijssr-2128	342	18	43	43	NUM
aijssr-2128	342	19	-	-	SYM
aijssr-2128	342	20	53	53	NUM
aijssr-2128	342	21	51	51	NUM
aijssr-2128	342	22	regarding	regard	VERB
aijssr-2128	342	23	public	public	ADJ
aijssr-2128	342	24	budgeting	budgeting	NOUN
aijssr-2128	342	25	,	,	PUNCT
aijssr-2128	342	26	the	the	DET
aijssr-2128	342	27	research	research	NOUN
aijssr-2128	342	28	recommended	recommend	VERB
aijssr-2128	342	29	that	that	SCONJ
aijssr-2128	342	30	the	the	DET
aijssr-2128	342	31	government	government	NOUN
aijssr-2128	342	32	should	should	AUX
aijssr-2128	342	33	pinpoint	pinpoint	VERB
aijssr-2128	342	34	its	its	PRON
aijssr-2128	342	35	weak	weak	ADJ
aijssr-2128	342	36	points	point	NOUN
aijssr-2128	342	37	.	.	PUNCT
aijssr-2128	343	1	regarding	regard	VERB
aijssr-2128	343	2	budgeting	budgeting	NOUN
aijssr-2128	343	3	,	,	PUNCT
aijssr-2128	343	4	identifying	identify	VERB
aijssr-2128	343	5	its	its	PRON
aijssr-2128	343	6	weak	weak	ADJ
aijssr-2128	343	7	points	point	NOUN
aijssr-2128	343	8	enables	enable	VERB
aijssr-2128	343	9	the	the	DET
aijssr-2128	343	10	administration	administration	NOUN
aijssr-2128	343	11	to	to	PART
aijssr-2128	343	12	distribute	distribute	VERB
aijssr-2128	343	13	resources	resource	NOUN
aijssr-2128	343	14	in	in	ADP
aijssr-2128	343	15	a	a	DET
aijssr-2128	343	16	beneficial	beneficial	ADJ
aijssr-2128	343	17	and	and	CCONJ
aijssr-2128	343	18	longlasting	longlaste	VERB
aijssr-2128	343	19	way	way	NOUN
aijssr-2128	343	20	.	.	PUNCT
aijssr-2128	344	1	one	one	NUM
aijssr-2128	344	2	of	of	ADP
aijssr-2128	344	3	the	the	DET
aijssr-2128	344	4	main	main	ADJ
aijssr-2128	344	5	goals	goal	NOUN
aijssr-2128	344	6	of	of	ADP
aijssr-2128	344	7	creating	create	VERB
aijssr-2128	344	8	a	a	DET
aijssr-2128	344	9	government	government	NOUN
aijssr-2128	344	10	budget	budget	NOUN
aijssr-2128	344	11	is	be	AUX
aijssr-2128	344	12	to	to	PART
aijssr-2128	344	13	achieve	achieve	VERB
aijssr-2128	344	14	this	this	PRON
aijssr-2128	344	15	.	.	PUNCT
aijssr-2128	345	1	the	the	DET
aijssr-2128	345	2	government	government	NOUN
aijssr-2128	345	3	must	must	AUX
aijssr-2128	345	4	ensure	ensure	VERB
aijssr-2128	345	5	that	that	SCONJ
aijssr-2128	345	6	money	money	NOUN
aijssr-2128	345	7	gets	get	VERB
aijssr-2128	345	8	to	to	ADP
aijssr-2128	345	9	where	where	SCONJ
aijssr-2128	345	10	it	it	PRON
aijssr-2128	345	11	is	be	AUX
aijssr-2128	345	12	most	most	ADV
aijssr-2128	345	13	needed	need	VERB
aijssr-2128	345	14	.	.	PUNCT
aijssr-2128	346	1	as	as	ADP
aijssr-2128	346	2	a	a	DET
aijssr-2128	346	3	result	result	NOUN
aijssr-2128	346	4	,	,	PUNCT
aijssr-2128	346	5	the	the	DET
aijssr-2128	346	6	government	government	NOUN
aijssr-2128	346	7	may	may	AUX
aijssr-2128	346	8	demonstrate	demonstrate	VERB
aijssr-2128	346	9	effective	effective	ADJ
aijssr-2128	346	10	governance	governance	NOUN
aijssr-2128	346	11	and	and	CCONJ
aijssr-2128	346	12	achieve	achieve	VERB
aijssr-2128	346	13	economic	economic	ADJ
aijssr-2128	346	14	stability	stability	NOUN
aijssr-2128	346	15	by	by	ADP
aijssr-2128	346	16	analyzing	analyze	VERB
aijssr-2128	346	17	historical	historical	ADJ
aijssr-2128	346	18	data	datum	NOUN
aijssr-2128	346	19	to	to	PART
aijssr-2128	346	20	identify	identify	VERB
aijssr-2128	346	21	portions	portion	NOUN
aijssr-2128	346	22	of	of	ADP
aijssr-2128	346	23	society	society	NOUN
aijssr-2128	346	24	that	that	PRON
aijssr-2128	346	25	require	require	VERB
aijssr-2128	346	26	economic	economic	ADJ
aijssr-2128	346	27	welfare	welfare	NOUN
aijssr-2128	346	28	programs	program	NOUN
aijssr-2128	346	29	and	and	CCONJ
aijssr-2128	346	30	then	then	ADV
aijssr-2128	346	31	executing	execute	VERB
aijssr-2128	346	32	such	such	ADJ
aijssr-2128	346	33	policies	policy	NOUN
aijssr-2128	346	34	.	.	PUNCT
aijssr-2128	347	1	the	the	DET
aijssr-2128	347	2	study	study	NOUN
aijssr-2128	347	3	's	's	PART
aijssr-2128	347	4	conclusion	conclusion	NOUN
aijssr-2128	347	5	on	on	ADP
aijssr-2128	347	6	financial	financial	ADJ
aijssr-2128	347	7	reporting	reporting	NOUN
aijssr-2128	347	8	was	be	AUX
aijssr-2128	347	9	that	that	SCONJ
aijssr-2128	347	10	performance	performance	NOUN
aijssr-2128	347	11	data	datum	NOUN
aijssr-2128	347	12	for	for	ADP
aijssr-2128	347	13	government	government	NOUN
aijssr-2128	347	14	ministries	ministry	NOUN
aijssr-2128	347	15	and	and	CCONJ
aijssr-2128	347	16	counties	county	NOUN
aijssr-2128	347	17	must	must	AUX
aijssr-2128	347	18	be	be	AUX
aijssr-2128	347	19	improved	improve	VERB
aijssr-2128	347	20	.	.	PUNCT
aijssr-2128	348	1	promoting	promote	VERB
aijssr-2128	348	2	accountability	accountability	NOUN
aijssr-2128	348	3	among	among	ADP
aijssr-2128	348	4	the	the	DET
aijssr-2128	348	5	counties	county	NOUN
aijssr-2128	348	6	and	and	CCONJ
aijssr-2128	348	7	government	government	NOUN
aijssr-2128	348	8	agencies	agency	NOUN
aijssr-2128	348	9	is	be	AUX
aijssr-2128	348	10	necessary	necessary	ADJ
aijssr-2128	348	11	.	.	PUNCT
aijssr-2128	349	1	the	the	DET
aijssr-2128	349	2	requirement	requirement	NOUN
aijssr-2128	349	3	to	to	PART
aijssr-2128	349	4	inform	inform	VERB
aijssr-2128	349	5	individuals	individual	NOUN
aijssr-2128	349	6	how	how	SCONJ
aijssr-2128	349	7	government	government	NOUN
aijssr-2128	349	8	ministries	ministry	NOUN
aijssr-2128	349	9	and	and	CCONJ
aijssr-2128	349	10	counties	county	NOUN
aijssr-2128	349	11	use	use	VERB
aijssr-2128	349	12	resources	resource	NOUN
aijssr-2128	349	13	must	must	AUX
aijssr-2128	349	14	be	be	AUX
aijssr-2128	349	15	met	meet	VERB
aijssr-2128	349	16	.	.	PUNCT
aijssr-2128	350	1	improvements	improvement	NOUN
aijssr-2128	350	2	in	in	ADP
aijssr-2128	350	3	record	record	NOUN
aijssr-2128	350	4	keeping	keeping	NOUN
aijssr-2128	350	5	are	be	AUX
aijssr-2128	350	6	required	require	VERB
aijssr-2128	350	7	,	,	PUNCT
aijssr-2128	350	8	including	include	VERB
aijssr-2128	350	9	an	an	DET
aijssr-2128	350	10	audit	audit	NOUN
aijssr-2128	350	11	that	that	PRON
aijssr-2128	350	12	enables	enable	VERB
aijssr-2128	350	13	the	the	DET
aijssr-2128	350	14	requirement	requirement	NOUN
aijssr-2128	350	15	that	that	SCONJ
aijssr-2128	350	16	all	all	DET
aijssr-2128	350	17	accounts	account	NOUN
aijssr-2128	350	18	be	be	AUX
aijssr-2128	350	19	traced	trace	VERB
aijssr-2128	350	20	to	to	ADP
aijssr-2128	350	21	their	their	PRON
aijssr-2128	350	22	source	source	NOUN
aijssr-2128	350	23	documents	document	NOUN
aijssr-2128	350	24	and	and	CCONJ
aijssr-2128	350	25	a	a	DET
aijssr-2128	350	26	clearer	clear	ADJ
aijssr-2128	350	27	legal	legal	ADJ
aijssr-2128	350	28	foundation	foundation	NOUN
aijssr-2128	350	29	for	for	ADP
aijssr-2128	350	30	budgets	budget	NOUN
aijssr-2128	350	31	that	that	PRON
aijssr-2128	350	32	adhere	adhere	VERB
aijssr-2128	350	33	to	to	ADP
aijssr-2128	350	34	the	the	DET
aijssr-2128	350	35	ipsas	ipsa	NOUN
aijssr-2128	350	36	reporting	report	VERB
aijssr-2128	350	37	structure	structure	NOUN
aijssr-2128	350	38	.	.	PUNCT
aijssr-2128	351	1	meetings	meeting	NOUN
aijssr-2128	351	2	to	to	PART
aijssr-2128	351	3	plan	plan	VERB
aijssr-2128	351	4	for	for	ADP
aijssr-2128	351	5	budgets	budget	NOUN
aijssr-2128	351	6	and	and	CCONJ
aijssr-2128	351	7	to	to	PART
aijssr-2128	351	8	encourage	encourage	VERB
aijssr-2128	351	9	information	information	NOUN
aijssr-2128	351	10	accountability	accountability	NOUN
aijssr-2128	351	11	for	for	ADP
aijssr-2128	351	12	voters	voter	NOUN
aijssr-2128	351	13	and	and	CCONJ
aijssr-2128	351	14	the	the	DET
aijssr-2128	351	15	broader	broad	ADJ
aijssr-2128	351	16	public	public	NOUN
aijssr-2128	351	17	need	need	VERB
aijssr-2128	351	18	to	to	PART
aijssr-2128	351	19	be	be	AUX
aijssr-2128	351	20	improved	improve	VERB
aijssr-2128	351	21	.	.	PUNCT
aijssr-2128	352	1	the	the	DET
aijssr-2128	352	2	budget	budget	NOUN
aijssr-2128	352	3	processing	processing	NOUN
aijssr-2128	352	4	and	and	CCONJ
aijssr-2128	352	5	reporting	reporting	NOUN
aijssr-2128	352	6	format	format	NOUN
aijssr-2128	352	7	must	must	AUX
aijssr-2128	352	8	be	be	AUX
aijssr-2128	352	9	updated	update	VERB
aijssr-2128	352	10	to	to	PART
aijssr-2128	352	11	comply	comply	VERB
aijssr-2128	352	12	with	with	ADP
aijssr-2128	352	13	ipsas	ipsa	NOUN
aijssr-2128	352	14	reporting	reporting	NOUN
aijssr-2128	352	15	requirements	requirement	NOUN
aijssr-2128	352	16	.	.	PUNCT
aijssr-2128	353	1	the	the	DET
aijssr-2128	353	2	study	study	NOUN
aijssr-2128	353	3	's	's	PART
aijssr-2128	353	4	recommendation	recommendation	NOUN
aijssr-2128	353	5	for	for	ADP
aijssr-2128	353	6	revenue	revenue	NOUN
aijssr-2128	353	7	mobilization	mobilization	NOUN
aijssr-2128	353	8	was	be	AUX
aijssr-2128	353	9	that	that	SCONJ
aijssr-2128	353	10	the	the	DET
aijssr-2128	353	11	county	county	NOUN
aijssr-2128	353	12	government	government	NOUN
aijssr-2128	353	13	take	take	VERB
aijssr-2128	353	14	steps	step	NOUN
aijssr-2128	353	15	to	to	PART
aijssr-2128	353	16	produce	produce	VERB
aijssr-2128	353	17	an	an	DET
aijssr-2128	353	18	annual	annual	ADJ
aijssr-2128	353	19	surplus	surplus	NOUN
aijssr-2128	353	20	of	of	ADP
aijssr-2128	353	21	revenues	revenue	NOUN
aijssr-2128	353	22	over	over	ADP
aijssr-2128	353	23	expenses	expense	NOUN
aijssr-2128	353	24	.	.	PUNCT
aijssr-2128	354	1	in	in	ADP
aijssr-2128	354	2	this	this	DET
aijssr-2128	354	3	instance	instance	NOUN
aijssr-2128	354	4	,	,	PUNCT
aijssr-2128	354	5	the	the	DET
aijssr-2128	354	6	excess	excess	NOUN
aijssr-2128	354	7	might	might	AUX
aijssr-2128	354	8	be	be	AUX
aijssr-2128	354	9	utilized	utilize	VERB
aijssr-2128	354	10	to	to	PART
aijssr-2128	354	11	compensate	compensate	VERB
aijssr-2128	354	12	investors	investor	NOUN
aijssr-2128	354	13	who	who	PRON
aijssr-2128	354	14	give	give	VERB
aijssr-2128	354	15	the	the	DET
aijssr-2128	354	16	counties	county	NOUN
aijssr-2128	354	17	fresh	fresh	ADJ
aijssr-2128	354	18	long	long	ADJ
aijssr-2128	354	19	-	-	PUNCT
aijssr-2128	354	20	term	term	NOUN
aijssr-2128	354	21	finance	finance	NOUN
aijssr-2128	354	22	.	.	PUNCT
aijssr-2128	355	1	additionally	additionally	ADV
aijssr-2128	355	2	,	,	PUNCT
aijssr-2128	355	3	county	county	NOUN
aijssr-2128	355	4	governments	government	NOUN
aijssr-2128	355	5	must	must	AUX
aijssr-2128	355	6	ensure	ensure	VERB
aijssr-2128	355	7	that	that	SCONJ
aijssr-2128	355	8	all	all	DET
aijssr-2128	355	9	operating	operating	NOUN
aijssr-2128	355	10	enterprises	enterprise	NOUN
aijssr-2128	355	11	are	be	AUX
aijssr-2128	355	12	properly	properly	ADV
aijssr-2128	355	13	licensed	license	VERB
aijssr-2128	355	14	and	and	CCONJ
aijssr-2128	355	15	recorded	record	VERB
aijssr-2128	355	16	in	in	ADP
aijssr-2128	355	17	the	the	DET
aijssr-2128	355	18	county	county	NOUN
aijssr-2128	355	19	revenue	revenue	NOUN
aijssr-2128	355	20	databases	database	NOUN
aijssr-2128	355	21	.	.	PUNCT
aijssr-2128	356	1	the	the	DET
aijssr-2128	356	2	county	county	NOUN
aijssr-2128	356	3	governments	government	NOUN
aijssr-2128	356	4	should	should	AUX
aijssr-2128	356	5	provide	provide	VERB
aijssr-2128	356	6	enough	enough	ADJ
aijssr-2128	356	7	parking	parking	NOUN
aijssr-2128	356	8	spaces	space	NOUN
aijssr-2128	356	9	and	and	CCONJ
aijssr-2128	356	10	organize	organize	VERB
aijssr-2128	356	11	them	they	PRON
aijssr-2128	356	12	appropriately	appropriately	ADV
aijssr-2128	356	13	before	before	ADP
aijssr-2128	356	14	raising	raise	VERB
aijssr-2128	356	15	parking	parking	NOUN
aijssr-2128	356	16	levies	levy	NOUN
aijssr-2128	356	17	.	.	PUNCT
aijssr-2128	357	1	to	to	PART
aijssr-2128	357	2	successfully	successfully	ADV
aijssr-2128	357	3	contribute	contribute	VERB
aijssr-2128	357	4	to	to	ADP
aijssr-2128	357	5	local	local	ADJ
aijssr-2128	357	6	growth	growth	NOUN
aijssr-2128	357	7	,	,	PUNCT
aijssr-2128	357	8	county	county	NOUN
aijssr-2128	357	9	governments	government	NOUN
aijssr-2128	357	10	must	must	AUX
aijssr-2128	357	11	reform	reform	VERB
aijssr-2128	357	12	and	and	CCONJ
aijssr-2128	357	13	strengthen	strengthen	VERB
aijssr-2128	357	14	their	their	PRON
aijssr-2128	357	15	current	current	ADJ
aijssr-2128	357	16	methods	method	NOUN
aijssr-2128	357	17	for	for	ADP
aijssr-2128	357	18	raising	raise	VERB
aijssr-2128	357	19	money	money	NOUN
aijssr-2128	357	20	.	.	PUNCT
aijssr-2128	358	1	the	the	DET
aijssr-2128	358	2	county	county	NOUN
aijssr-2128	358	3	governments	government	NOUN
aijssr-2128	358	4	should	should	AUX
aijssr-2128	358	5	also	also	ADV
aijssr-2128	358	6	search	search	VERB
aijssr-2128	358	7	for	for	ADP
aijssr-2128	358	8	creative	creative	ADJ
aijssr-2128	358	9	approaches	approach	NOUN
aijssr-2128	358	10	to	to	PART
aijssr-2128	358	11	raise	raise	VERB
aijssr-2128	358	12	money	money	NOUN
aijssr-2128	358	13	.	.	PUNCT
aijssr-2128	359	1	for	for	SCONJ
aijssr-2128	359	2	this	this	PRON
aijssr-2128	359	3	to	to	PART
aijssr-2128	359	4	be	be	AUX
aijssr-2128	359	5	effective	effective	ADJ
aijssr-2128	359	6	,	,	PUNCT
aijssr-2128	359	7	the	the	DET
aijssr-2128	359	8	revenue	revenue	NOUN
aijssr-2128	359	9	mobilization	mobilization	NOUN
aijssr-2128	359	10	strategy	strategy	NOUN
aijssr-2128	359	11	must	must	AUX
aijssr-2128	359	12	be	be	AUX
aijssr-2128	359	13	modified	modify	VERB
aijssr-2128	359	14	to	to	PART
aijssr-2128	359	15	combat	combat	VERB
aijssr-2128	359	16	dishonesty	dishonesty	NOUN
aijssr-2128	359	17	in	in	ADP
aijssr-2128	359	18	revenue	revenue	NOUN
aijssr-2128	359	19	mobilization	mobilization	NOUN
aijssr-2128	359	20	and	and	CCONJ
aijssr-2128	359	21	other	other	ADJ
aijssr-2128	359	22	revenue	revenue	NOUN
aijssr-2128	359	23	leakages	leakage	NOUN
aijssr-2128	359	24	at	at	ADP
aijssr-2128	359	25	all	all	DET
aijssr-2128	359	26	stages	stage	NOUN
aijssr-2128	359	27	of	of	ADP
aijssr-2128	359	28	revenue	revenue	NOUN
aijssr-2128	359	29	collection	collection	NOUN
aijssr-2128	359	30	.	.	PUNCT
aijssr-2128	360	1	taxes	taxis	NOUN
aijssr-2128	360	2	and	and	CCONJ
aijssr-2128	360	3	fees	fee	NOUN
aijssr-2128	360	4	are	be	AUX
aijssr-2128	360	5	used	use	VERB
aijssr-2128	360	6	to	to	PART
aijssr-2128	360	7	fund	fund	VERB
aijssr-2128	360	8	county	county	NOUN
aijssr-2128	360	9	governments	government	NOUN
aijssr-2128	360	10	.	.	PUNCT
aijssr-2128	361	1	innovative	innovative	ADJ
aijssr-2128	361	2	methods	method	NOUN
aijssr-2128	361	3	of	of	ADP
aijssr-2128	361	4	revenue	revenue	NOUN
aijssr-2128	361	5	collecting	collecting	NOUN
aijssr-2128	361	6	may	may	AUX
aijssr-2128	361	7	be	be	AUX
aijssr-2128	361	8	used	use	VERB
aijssr-2128	361	9	to	to	PART
aijssr-2128	361	10	improve	improve	VERB
aijssr-2128	361	11	county	county	NOUN
aijssr-2128	361	12	structures	structure	NOUN
aijssr-2128	361	13	,	,	PUNCT
aijssr-2128	361	14	workforce	workforce	NOUN
aijssr-2128	361	15	planning	planning	NOUN
aijssr-2128	361	16	,	,	PUNCT
aijssr-2128	361	17	training	training	NOUN
aijssr-2128	361	18	,	,	PUNCT
aijssr-2128	361	19	new	new	ADJ
aijssr-2128	361	20	management	management	NOUN
aijssr-2128	361	21	compensation	compensation	NOUN
aijssr-2128	361	22	methods	method	NOUN
aijssr-2128	361	23	,	,	PUNCT
aijssr-2128	361	24	overall	overall	ADJ
aijssr-2128	361	25	quality	quality	NOUN
aijssr-2128	361	26	management	management	NOUN
aijssr-2128	361	27	,	,	PUNCT
aijssr-2128	361	28	and	and	CCONJ
aijssr-2128	361	29	collaboration	collaboration	NOUN
aijssr-2128	361	30	among	among	ADP
aijssr-2128	361	31	management	management	NOUN
aijssr-2128	361	32	and	and	CCONJ
aijssr-2128	361	33	employees	employee	NOUN
aijssr-2128	361	34	.	.	PUNCT
aijssr-2128	362	1	since	since	SCONJ
aijssr-2128	362	2	the	the	DET
aijssr-2128	362	3	study	study	NOUN
aijssr-2128	362	4	focused	focus	VERB
aijssr-2128	362	5	on	on	ADP
aijssr-2128	362	6	the	the	DET
aijssr-2128	362	7	public	public	ADJ
aijssr-2128	362	8	financial	financial	ADJ
aijssr-2128	362	9	management	management	NOUN
aijssr-2128	362	10	practices	practice	NOUN
aijssr-2128	362	11	and	and	CCONJ
aijssr-2128	362	12	performance	performance	NOUN
aijssr-2128	362	13	of	of	ADP
aijssr-2128	362	14	selected	select	VERB
aijssr-2128	362	15	county	county	NOUN
aijssr-2128	362	16	governments	government	NOUN
aijssr-2128	362	17	,	,	PUNCT
aijssr-2128	362	18	there	there	PRON
aijssr-2128	362	19	is	be	VERB
aijssr-2128	362	20	a	a	DET
aijssr-2128	362	21	need	need	NOUN
aijssr-2128	362	22	to	to	PART
aijssr-2128	362	23	conduct	conduct	VERB
aijssr-2128	362	24	a	a	DET
aijssr-2128	362	25	similar	similar	ADJ
aijssr-2128	362	26	study	study	NOUN
aijssr-2128	362	27	on	on	ADP
aijssr-2128	362	28	the	the	DET
aijssr-2128	362	29	public	public	ADJ
aijssr-2128	362	30	financial	financial	ADJ
aijssr-2128	362	31	management	management	NOUN
aijssr-2128	362	32	practices	practice	NOUN
aijssr-2128	362	33	and	and	CCONJ
aijssr-2128	362	34	socio	socio	NOUN
aijssr-2128	362	35	-	-	PUNCT
aijssr-2128	362	36	economic	economic	ADJ
aijssr-2128	362	37	development	development	NOUN
aijssr-2128	362	38	.	.	PUNCT
aijssr-2128	363	1	author	author	NOUN
aijssr-2128	363	2	contributions	contribution	NOUN
aijssr-2128	363	3	:	:	PUNCT
aijssr-2128	363	4	conceptualization	conceptualization	NOUN
aijssr-2128	363	5	,	,	PUNCT
aijssr-2128	363	6	w.m	w.m	PROPN
aijssr-2128	363	7	.	.	PROPN
aijssr-2128	363	8	;	;	PUNCT
aijssr-2128	363	9	methodology	methodology	NOUN
aijssr-2128	363	10	,	,	PUNCT
aijssr-2128	363	11	w.m	w.m	PROPN
aijssr-2128	363	12	.	.	PROPN
aijssr-2128	363	13	;	;	PUNCT
aijssr-2128	364	1	software	software	NOUN
aijssr-2128	364	2	,	,	PUNCT
aijssr-2128	364	3	w.m	w.m	PROPN
aijssr-2128	364	4	.	.	PROPN
aijssr-2128	364	5	;	;	PUNCT
aijssr-2128	364	6	validation	validation	NOUN
aijssr-2128	364	7	,	,	PUNCT
aijssr-2128	364	8	w.m	w.m	PROPN
aijssr-2128	364	9	.	.	PROPN
aijssr-2128	364	10	;	;	PUNCT
aijssr-2128	364	11	formal	formal	ADJ
aijssr-2128	364	12	analysis	analysis	NOUN
aijssr-2128	364	13	,	,	PUNCT
aijssr-2128	364	14	w.m	w.m	PROPN
aijssr-2128	364	15	.	.	PROPN
aijssr-2128	364	16	;	;	PUNCT
aijssr-2128	364	17	investigation	investigation	NOUN
aijssr-2128	364	18	,	,	PUNCT
aijssr-2128	364	19	w.m	w.m	PROPN
aijssr-2128	364	20	.	.	PROPN
aijssr-2128	364	21	;	;	PUNCT
aijssr-2128	364	22	resources	resource	NOUN
aijssr-2128	364	23	,	,	PUNCT
aijssr-2128	364	24	w.m	w.m	PROPN
aijssr-2128	364	25	.	.	PROPN
aijssr-2128	364	26	;	;	PUNCT
aijssr-2128	364	27	data	datum	NOUN
aijssr-2128	364	28	curation	curation	NOUN
aijssr-2128	364	29	,	,	PUNCT
aijssr-2128	364	30	w.m	w.m	PROPN
aijssr-2128	364	31	.	.	PROPN
aijssr-2128	364	32	;	;	PUNCT
aijssr-2128	364	33	writing	write	VERB
aijssr-2128	364	34	–	–	PUNCT
aijssr-2128	364	35	original	original	ADJ
aijssr-2128	364	36	draft	draft	NOUN
aijssr-2128	364	37	preparation	preparation	NOUN
aijssr-2128	364	38	,	,	PUNCT
aijssr-2128	364	39	w.m	w.m	PROPN
aijssr-2128	364	40	.	.	PROPN
aijssr-2128	364	41	;	;	PUNCT
aijssr-2128	364	42	writing	write	VERB
aijssr-2128	364	43	–	–	PUNCT
aijssr-2128	364	44	review	review	NOUN
aijssr-2128	364	45	&	&	CCONJ
aijssr-2128	364	46	editing	editing	PROPN
aijssr-2128	364	47	,	,	PUNCT
aijssr-2128	364	48	w.m	w.m	PROPN
aijssr-2128	364	49	.	.	PROPN
aijssr-2128	364	50	and	and	CCONJ
aijssr-2128	364	51	g.a	g.a	PROPN
aijssr-2128	364	52	.	.	PROPN
aijssr-2128	364	53	;	;	PUNCT
aijssr-2128	364	54	visualization	visualization	NOUN
aijssr-2128	364	55	,	,	PUNCT
aijssr-2128	364	56	w.m	w.m	PROPN
aijssr-2128	364	57	.	.	PROPN
aijssr-2128	364	58	;	;	PUNCT
aijssr-2128	364	59	supervision	supervision	NOUN
aijssr-2128	364	60	,	,	PUNCT
aijssr-2128	364	61	w.m	w.m	PROPN
aijssr-2128	364	62	.	.	PROPN
aijssr-2128	364	63	;	;	PUNCT
aijssr-2128	364	64	project	project	NOUN
aijssr-2128	364	65	administration	administration	NOUN
aijssr-2128	364	66	,	,	PUNCT
aijssr-2128	364	67	w.m	w.m	PROPN
aijssr-2128	364	68	.	.	PROPN
aijssr-2128	364	69	;	;	PUNCT
aijssr-2128	364	70	funding	funding	NOUN
aijssr-2128	364	71	acquisition	acquisition	NOUN
aijssr-2128	364	72	,	,	PUNCT
aijssr-2128	364	73	w.m	w.m	PROPN
aijssr-2128	364	74	.	.	PROPN
aijssr-2128	364	75	and	and	CCONJ
aijssr-2128	364	76	g.a	g.a	PROPN
aijssr-2128	364	77	.	.	PROPN
aijssr-2128	364	78	authors	author	NOUN
aijssr-2128	364	79	have	have	AUX
aijssr-2128	364	80	read	read	VERB
aijssr-2128	364	81	and	and	CCONJ
aijssr-2128	364	82	agreed	agree	VERB
aijssr-2128	364	83	to	to	ADP
aijssr-2128	364	84	the	the	DET
aijssr-2128	364	85	published	publish	VERB
aijssr-2128	364	86	version	version	NOUN
aijssr-2128	364	87	of	of	ADP
aijssr-2128	364	88	the	the	DET
aijssr-2128	364	89	manuscript	manuscript	NOUN
aijssr-2128	364	90	.	.	PUNCT
aijssr-2128	365	1	institutional	institutional	ADJ
aijssr-2128	365	2	review	review	PROPN
aijssr-2128	365	3	board	board	NOUN
aijssr-2128	365	4	statement	statement	NOUN
aijssr-2128	365	5	:	:	PUNCT
aijssr-2128	365	6	ethical	ethical	ADJ
aijssr-2128	365	7	review	review	NOUN
aijssr-2128	365	8	and	and	CCONJ
aijssr-2128	365	9	approval	approval	NOUN
aijssr-2128	365	10	were	be	AUX
aijssr-2128	365	11	waived	waive	VERB
aijssr-2128	365	12	for	for	ADP
aijssr-2128	365	13	this	this	DET
aijssr-2128	365	14	study	study	NOUN
aijssr-2128	365	15	,	,	PUNCT
aijssr-2128	365	16	due	due	ADP
aijssr-2128	365	17	to	to	ADP
aijssr-2128	365	18	that	that	SCONJ
aijssr-2128	365	19	the	the	DET
aijssr-2128	365	20	research	research	NOUN
aijssr-2128	365	21	does	do	AUX
aijssr-2128	365	22	not	not	PART
aijssr-2128	365	23	deal	deal	VERB
aijssr-2128	365	24	with	with	ADP
aijssr-2128	365	25	vulnerable	vulnerable	ADJ
aijssr-2128	365	26	groups	group	NOUN
aijssr-2128	365	27	or	or	CCONJ
aijssr-2128	365	28	sensitive	sensitive	ADJ
aijssr-2128	365	29	issues	issue	NOUN
aijssr-2128	365	30	.	.	PUNCT
aijssr-2128	366	1	funding	funding	NOUN
aijssr-2128	366	2	:	:	PUNCT
aijssr-2128	366	3	the	the	DET
aijssr-2128	366	4	authors	author	NOUN
aijssr-2128	366	5	received	receive	VERB
aijssr-2128	366	6	no	no	DET
aijssr-2128	366	7	direct	direct	ADJ
aijssr-2128	366	8	funding	funding	NOUN
aijssr-2128	366	9	for	for	ADP
aijssr-2128	366	10	this	this	DET
aijssr-2128	366	11	research	research	NOUN
aijssr-2128	366	12	.	.	PUNCT
aijssr-2128	367	1	acknowledgement	acknowledgement	NOUN
aijssr-2128	367	2	:	:	PUNCT
aijssr-2128	367	3	not	not	PART
aijssr-2128	367	4	applicable	applicable	ADJ
aijssr-2128	367	5	.	.	PUNCT
aijssr-2128	368	1	informed	informed	ADJ
aijssr-2128	368	2	consent	consent	NOUN
aijssr-2128	368	3	statement	statement	NOUN
aijssr-2128	368	4	:	:	PUNCT
aijssr-2128	368	5	informed	inform	VERB
aijssr-2128	368	6	consent	consent	NOUN
aijssr-2128	368	7	was	be	AUX
aijssr-2128	368	8	obtained	obtain	VERB
aijssr-2128	368	9	from	from	ADP
aijssr-2128	368	10	all	all	DET
aijssr-2128	368	11	subjects	subject	NOUN
aijssr-2128	368	12	involved	involve	VERB
aijssr-2128	368	13	in	in	ADP
aijssr-2128	368	14	the	the	DET
aijssr-2128	368	15	study	study	NOUN
aijssr-2128	368	16	.	.	PUNCT
aijssr-2128	369	1	data	datum	NOUN
aijssr-2128	369	2	availability	availability	NOUN
aijssr-2128	369	3	statement	statement	NOUN
aijssr-2128	369	4	:	:	PUNCT
aijssr-2128	369	5	the	the	DET
aijssr-2128	369	6	data	datum	NOUN
aijssr-2128	369	7	presented	present	VERB
aijssr-2128	369	8	in	in	ADP
aijssr-2128	369	9	this	this	DET
aijssr-2128	369	10	study	study	NOUN
aijssr-2128	369	11	are	be	AUX
aijssr-2128	369	12	available	available	ADJ
aijssr-2128	369	13	on	on	ADP
aijssr-2128	369	14	request	request	NOUN
aijssr-2128	369	15	from	from	ADP
aijssr-2128	369	16	the	the	DET
aijssr-2128	369	17	corresponding	corresponding	ADJ
aijssr-2128	369	18	author	author	NOUN
aijssr-2128	369	19	.	.	PUNCT
aijssr-2128	370	1	the	the	DET
aijssr-2128	370	2	data	datum	NOUN
aijssr-2128	370	3	are	be	AUX
aijssr-2128	370	4	not	not	PART
aijssr-2128	370	5	publicly	publicly	ADV
aijssr-2128	370	6	available	available	ADJ
aijssr-2128	370	7	due	due	ADP
aijssr-2128	370	8	to	to	ADP
aijssr-2128	370	9	restrictions	restriction	NOUN
aijssr-2128	370	10	.	.	PUNCT
aijssr-2128	371	1	conflicts	conflict	NOUN
aijssr-2128	371	2	of	of	ADP
aijssr-2128	371	3	interest	interest	NOUN
aijssr-2128	371	4	:	:	PUNCT
aijssr-2128	371	5	the	the	DET
aijssr-2128	371	6	authors	author	NOUN
aijssr-2128	371	7	declare	declare	VERB
aijssr-2128	371	8	no	no	DET
aijssr-2128	371	9	conflict	conflict	NOUN
aijssr-2128	371	10	of	of	ADP
aijssr-2128	371	11	interest	interest	NOUN
aijssr-2128	371	12	.	.	PUNCT
aijssr-2128	372	1	references	reference	NOUN
aijssr-2128	372	2	adler	adler	PROPN
aijssr-2128	372	3	,	,	PUNCT
aijssr-2128	372	4	r.	r.	PROPN
aijssr-2128	372	5	,	,	PUNCT
aijssr-2128	372	6	stringer	stringer	NOUN
aijssr-2128	372	7	,	,	PUNCT
aijssr-2128	372	8	c.	c.	PROPN
aijssr-2128	372	9	,	,	PUNCT
aijssr-2128	372	10	shantapriyan	shantapriyan	NOUN
aijssr-2128	372	11	,	,	PUNCT
aijssr-2128	372	12	p.	p.	NOUN
aijssr-2128	372	13	,	,	PUNCT
aijssr-2128	372	14	akbar	akbar	PROPN
aijssr-2128	372	15	,	,	PUNCT
aijssr-2128	372	16	r.	r.	PROPN
aijssr-2128	372	17	,	,	PUNCT
aijssr-2128	372	18	pilcher	pilcher	PROPN
aijssr-2128	372	19	,	,	PUNCT
aijssr-2128	372	20	r.	r.	PROPN
aijssr-2128	372	21	,	,	PUNCT
aijssr-2128	372	22	&	&	CCONJ
aijssr-2128	372	23	perrin	perrin	PROPN
aijssr-2128	372	24	,	,	PUNCT
aijssr-2128	372	25	b.	b.	PROPN
aijssr-2128	372	26	(	(	PUNCT
aijssr-2128	372	27	2012	2012	NUM
aijssr-2128	372	28	)	)	PUNCT
aijssr-2128	372	29	.	.	PUNCT
aijssr-2128	373	1	performance	performance	NOUN
aijssr-2128	373	2	measurement	measurement	NOUN
aijssr-2128	373	3	in	in	ADP
aijssr-2128	373	4	indonesia	indonesia	PROPN
aijssr-2128	373	5	:	:	PUNCT
aijssr-2128	373	6	the	the	DET
aijssr-2128	373	7	case	case	NOUN
aijssr-2128	373	8	of	of	ADP
aijssr-2128	373	9	local	local	ADJ
aijssr-2128	373	10	government	government	NOUN
aijssr-2128	373	11	.	.	PUNCT
aijssr-2128	374	1	pacific	pacific	PROPN
aijssr-2128	374	2	accounting	accounting	PROPN
aijssr-2128	374	3	review	review	PROPN
aijssr-2128	374	4	,	,	PUNCT
aijssr-2128	374	5	24(3	24(3	NUM
aijssr-2128	374	6	)	)	PUNCT
aijssr-2128	374	7	,	,	PUNCT
aijssr-2128	374	8	262	262	NUM
aijssr-2128	374	9	-	-	SYM
aijssr-2128	374	10	291	291	NUM
aijssr-2128	374	11	.	.	PUNCT
aijssr-2128	375	1	agba	agba	PROPN
aijssr-2128	375	2	,	,	PUNCT
aijssr-2128	375	3	m.	m.	NOUN
aijssr-2128	375	4	s.	s.	PROPN
aijssr-2128	375	5	,	,	PUNCT
aijssr-2128	375	6	akwara	akwara	ADV
aijssr-2128	375	7	,	,	PUNCT
aijssr-2128	375	8	a.	a.	PROPN
aijssr-2128	375	9	f.	f.	PROPN
aijssr-2128	375	10	,	,	PUNCT
aijssr-2128	375	11	&	&	CCONJ
aijssr-2128	375	12	idu	idu	PROPN
aijssr-2128	375	13	,	,	PUNCT
aijssr-2128	375	14	a.	a.	NOUN
aijssr-2128	375	15	(	(	PUNCT
aijssr-2128	375	16	2013	2013	NUM
aijssr-2128	375	17	)	)	PUNCT
aijssr-2128	375	18	.	.	PUNCT
aijssr-2128	376	1	local	local	ADJ
aijssr-2128	376	2	government	government	NOUN
aijssr-2128	376	3	and	and	CCONJ
aijssr-2128	376	4	social	social	ADJ
aijssr-2128	376	5	service	service	NOUN
aijssr-2128	376	6	delivery	delivery	NOUN
aijssr-2128	376	7	in	in	ADP
aijssr-2128	376	8	nigeria	nigeria	PROPN
aijssr-2128	376	9	:	:	PUNCT
aijssr-2128	376	10	a	a	DET
aijssr-2128	376	11	content	content	NOUN
aijssr-2128	376	12	analysis	analysis	NOUN
aijssr-2128	376	13	.	.	PUNCT
aijssr-2128	377	1	academic	academic	ADJ
aijssr-2128	377	2	journal	journal	NOUN
aijssr-2128	377	3	of	of	ADP
aijssr-2128	377	4	interdisciplinary	interdisciplinary	ADJ
aijssr-2128	377	5	studies	study	NOUN
aijssr-2128	377	6	,	,	PUNCT
aijssr-2128	377	7	2(2	2(2	NUM
aijssr-2128	377	8	)	)	PUNCT
aijssr-2128	377	9	,	,	PUNCT
aijssr-2128	377	10	455	455	NUM
aijssr-2128	377	11	-	-	SYM
aijssr-2128	377	12	461	461	NUM
aijssr-2128	377	13	.	.	PUNCT
aijssr-2128	378	1	ahmed	ahmed	PROPN
aijssr-2128	378	2	,	,	PUNCT
aijssr-2128	378	3	s.	s.	PROPN
aijssr-2128	378	4	,	,	PUNCT
aijssr-2128	378	5	&	&	CCONJ
aijssr-2128	378	6	nganga	nganga	PROPN
aijssr-2128	378	7	,	,	PUNCT
aijssr-2128	378	8	p.	p.	NOUN
aijssr-2128	378	9	(	(	PUNCT
aijssr-2128	378	10	2019	2019	NUM
aijssr-2128	378	11	)	)	PUNCT
aijssr-2128	378	12	.	.	PUNCT
aijssr-2128	379	1	internal	internal	ADJ
aijssr-2128	379	2	control	control	NOUN
aijssr-2128	379	3	practices	practice	NOUN
aijssr-2128	379	4	and	and	CCONJ
aijssr-2128	379	5	financial	financial	ADJ
aijssr-2128	379	6	performance	performance	NOUN
aijssr-2128	379	7	of	of	ADP
aijssr-2128	379	8	county	county	NOUN
aijssr-2128	379	9	governments	government	NOUN
aijssr-2128	379	10	in	in	ADP
aijssr-2128	379	11	kenya	kenya	PROPN
aijssr-2128	379	12	's	's	PART
aijssr-2128	379	13	coastal	coastal	ADJ
aijssr-2128	379	14	region	region	NOUN
aijssr-2128	379	15	.	.	PUNCT
aijssr-2128	380	1	international	international	ADJ
aijssr-2128	380	2	journal	journal	NOUN
aijssr-2128	380	3	of	of	ADP
aijssr-2128	380	4	current	current	ADJ
aijssr-2128	380	5	aspects	aspect	NOUN
aijssr-2128	380	6	,	,	PUNCT
aijssr-2128	380	7	3(5	3(5	NUM
aijssr-2128	380	8	)	)	PUNCT
aijssr-2128	380	9	,	,	PUNCT
aijssr-2128	380	10	28	28	NUM
aijssr-2128	380	11	-	-	SYM
aijssr-2128	380	12	41	41	NUM
aijssr-2128	380	13	.	.	PUNCT
aijssr-2128	380	14	asatiani	asatiani	PROPN
aijssr-2128	380	15	,	,	PUNCT
aijssr-2128	380	16	a.	a.	NOUN
aijssr-2128	380	17	(	(	PUNCT
aijssr-2128	380	18	2022	2022	NUM
aijssr-2128	380	19	)	)	PUNCT
aijssr-2128	380	20	.	.	PUNCT
aijssr-2128	381	1	what	what	PRON
aijssr-2128	381	2	can	can	AUX
aijssr-2128	381	3	public	public	ADJ
aijssr-2128	381	4	sector	sector	NOUN
aijssr-2128	381	5	organizations	organization	NOUN
aijssr-2128	381	6	learn	learn	VERB
aijssr-2128	381	7	from	from	ADP
aijssr-2128	381	8	private	private	ADJ
aijssr-2128	381	9	sector	sector	NOUN
aijssr-2128	381	10	experiences	experience	NOUN
aijssr-2128	381	11	of	of	ADP
aijssr-2128	381	12	robotic	robotic	ADJ
aijssr-2128	381	13	process	process	NOUN
aijssr-2128	381	14	automation	automation	NOUN
aijssr-2128	381	15	?	?	PUNCT
aijssr-2128	381	16	.	.	PUNCT
aijssr-2128	382	1	in	in	ADP
aijssr-2128	382	2	service	service	NOUN
aijssr-2128	382	3	automation	automation	NOUN
aijssr-2128	382	4	in	in	ADP
aijssr-2128	382	5	the	the	DET
aijssr-2128	382	6	public	public	ADJ
aijssr-2128	382	7	sector	sector	NOUN
aijssr-2128	382	8	:	:	PUNCT
aijssr-2128	382	9	concepts	concept	NOUN
aijssr-2128	382	10	,	,	PUNCT
aijssr-2128	382	11	empirical	empirical	ADJ
aijssr-2128	382	12	examples	example	NOUN
aijssr-2128	382	13	and	and	CCONJ
aijssr-2128	382	14	challenges	challenge	NOUN
aijssr-2128	382	15	(	(	PUNCT
aijssr-2128	382	16	pp	pp	ADJ
aijssr-2128	382	17	.	.	PUNCT
aijssr-2128	382	18	219	219	NUM
aijssr-2128	382	19	-	-	SYM
aijssr-2128	382	20	227	227	NUM
aijssr-2128	382	21	)	)	PUNCT
aijssr-2128	382	22	.	.	PUNCT
aijssr-2128	383	1	cham	cham	PROPN
aijssr-2128	383	2	:	:	PUNCT
aijssr-2128	383	3	springer	springer	NOUN
aijssr-2128	383	4	international	international	ADJ
aijssr-2128	383	5	publishing	publishing	NOUN
aijssr-2128	383	6	.	.	PUNCT
aijssr-2128	384	1	biwott	biwott	PROPN
aijssr-2128	384	2	,	,	PUNCT
aijssr-2128	384	3	d.	d.	PROPN
aijssr-2128	384	4	k.	k.	PROPN
aijssr-2128	384	5	(	(	PUNCT
aijssr-2128	384	6	2017	2017	NUM
aijssr-2128	384	7	)	)	PUNCT
aijssr-2128	384	8	.	.	PUNCT
aijssr-2128	385	1	revenue	revenue	NOUN
aijssr-2128	385	2	mobilization	mobilization	NOUN
aijssr-2128	385	3	approaches	approach	NOUN
aijssr-2128	385	4	and	and	CCONJ
aijssr-2128	385	5	their	their	PRON
aijssr-2128	385	6	influence	influence	NOUN
aijssr-2128	385	7	on	on	ADP
aijssr-2128	385	8	county	county	NOUN
aijssr-2128	385	9	socio	socio	NOUN
aijssr-2128	385	10	-	-	PUNCT
aijssr-2128	385	11	economic	economic	ADJ
aijssr-2128	385	12	development	development	NOUN
aijssr-2128	385	13	in	in	ADP
aijssr-2128	385	14	north	north	NOUN
aijssr-2128	385	15	rift	rift	NOUN
aijssr-2128	385	16	region	region	NOUN
aijssr-2128	385	17	,	,	PUNCT
aijssr-2128	385	18	doctoral	doctoral	ADJ
aijssr-2128	385	19	dissertation	dissertation	NOUN
aijssr-2128	385	20	,	,	PUNCT
aijssr-2128	385	21	moi	moi	PROPN
aijssr-2128	385	22	university	university	PROPN
aijssr-2128	385	23	.	.	PUNCT
aijssr-2128	386	1	bryman	bryman	PROPN
aijssr-2128	386	2	,	,	PUNCT
aijssr-2128	386	3	a.	a.	PROPN
aijssr-2128	386	4	,	,	PUNCT
aijssr-2128	386	5	&	&	CCONJ
aijssr-2128	386	6	bell	bell	PROPN
aijssr-2128	386	7	,	,	PUNCT
aijssr-2128	386	8	e.	e.	PROPN
aijssr-2128	386	9	(	(	PUNCT
aijssr-2128	386	10	2015	2015	NUM
aijssr-2128	386	11	)	)	PUNCT
aijssr-2128	386	12	.	.	PUNCT
aijssr-2128	387	1	business	business	NOUN
aijssr-2128	387	2	research	research	NOUN
aijssr-2128	387	3	methods	method	NOUN
aijssr-2128	387	4	(	(	PUNCT
aijssr-2128	387	5	vol	vol	NOUN
aijssr-2128	387	6	.	.	PUNCT
aijssr-2128	387	7	fourth	fourth	ADJ
aijssr-2128	387	8	)	)	PUNCT
aijssr-2128	387	9	.	.	PUNCT
aijssr-2128	388	1	glasgow	glasgow	PROPN
aijssr-2128	388	2	:	:	PUNCT
aijssr-2128	388	3	bell	bell	PROPN
aijssr-2128	388	4	&	&	CCONJ
aijssr-2128	388	5	bain	bain	PROPN
aijssr-2128	388	6	ltd	ltd	PROPN
aijssr-2128	388	7	.	.	PROPN
aijssr-2128	388	8	cangiano	cangiano	PROPN
aijssr-2128	388	9	,	,	PUNCT
aijssr-2128	388	10	m.	m.	NOUN
aijssr-2128	388	11	m.	m.	NOUN
aijssr-2128	388	12	,	,	PUNCT
aijssr-2128	388	13	curristine	curristine	PROPN
aijssr-2128	388	14	,	,	PUNCT
aijssr-2128	388	15	m.	m.	NOUN
aijssr-2128	388	16	t.	t.	PROPN
aijssr-2128	388	17	r.	r.	PROPN
aijssr-2128	388	18	,	,	PUNCT
aijssr-2128	388	19	&	&	CCONJ
aijssr-2128	388	20	lazare	lazare	PROPN
aijssr-2128	388	21	,	,	PUNCT
aijssr-2128	388	22	m.	m.	NOUN
aijssr-2128	388	23	m.	m.	NOUN
aijssr-2128	388	24	(	(	PUNCT
aijssr-2128	388	25	2013	2013	NUM
aijssr-2128	388	26	)	)	PUNCT
aijssr-2128	388	27	.	.	PUNCT
aijssr-2128	389	1	public	public	ADJ
aijssr-2128	389	2	financial	financial	ADJ
aijssr-2128	389	3	management	management	NOUN
aijssr-2128	389	4	and	and	CCONJ
aijssr-2128	389	5	its	its	PRON
aijssr-2128	389	6	emerging	emerge	VERB
aijssr-2128	389	7	architecture	architecture	NOUN
aijssr-2128	389	8	.	.	PUNCT
aijssr-2128	390	1	international	international	ADJ
aijssr-2128	390	2	monetary	monetary	ADJ
aijssr-2128	390	3	fund	fund	PROPN
aijssr-2128	390	4	.	.	PUNCT
aijssr-2128	391	1	cedergren	cedergren	PROPN
aijssr-2128	391	2	,	,	PUNCT
aijssr-2128	391	3	a.	a.	NOUN
aijssr-2128	391	4	,	,	PUNCT
aijssr-2128	391	5	hassel	hassel	PROPN
aijssr-2128	391	6	,	,	PUNCT
aijssr-2128	391	7	h.	h.	PROPN
aijssr-2128	391	8	,	,	PUNCT
aijssr-2128	391	9	&	&	CCONJ
aijssr-2128	391	10	tehler	tehler	NOUN
aijssr-2128	391	11	,	,	PUNCT
aijssr-2128	391	12	h.	h.	PROPN
aijssr-2128	391	13	(	(	PUNCT
aijssr-2128	391	14	2022	2022	NUM
aijssr-2128	391	15	)	)	PUNCT
aijssr-2128	391	16	.	.	PUNCT
aijssr-2128	392	1	tracking	track	VERB
aijssr-2128	392	2	the	the	DET
aijssr-2128	392	3	implementation	implementation	NOUN
aijssr-2128	392	4	of	of	ADP
aijssr-2128	392	5	a	a	DET
aijssr-2128	392	6	risk	risk	NOUN
aijssr-2128	392	7	management	management	NOUN
aijssr-2128	392	8	process	process	NOUN
aijssr-2128	392	9	in	in	ADP
aijssr-2128	392	10	a	a	DET
aijssr-2128	392	11	public	public	ADJ
aijssr-2128	392	12	sector	sector	NOUN
aijssr-2128	392	13	organisation	organisation	NOUN
aijssr-2128	392	14	–	–	PUNCT
aijssr-2128	392	15	a	a	DET
aijssr-2128	392	16	longitudinal	longitudinal	ADJ
aijssr-2128	392	17	study	study	NOUN
aijssr-2128	392	18	.	.	PUNCT
aijssr-2128	393	1	international	international	ADJ
aijssr-2128	393	2	journal	journal	NOUN
aijssr-2128	393	3	of	of	ADP
aijssr-2128	393	4	disaster	disaster	NOUN
aijssr-2128	393	5	risk	risk	NOUN
aijssr-2128	393	6	reduction	reduction	NOUN
aijssr-2128	393	7	,	,	PUNCT
aijssr-2128	393	8	81	81	NUM
aijssr-2128	393	9	,	,	PUNCT
aijssr-2128	393	10	103257	103257	NUM
aijssr-2128	393	11	.	.	PUNCT
aijssr-2128	394	1	https://doi.org/10.1016/j.ijdrr.2022.103257	https://doi.org/10.1016/j.ijdrr.2022.103257	PROPN
aijssr-2128	394	2	mong’are	mong’are	PROPN
aijssr-2128	394	3	&	&	CCONJ
aijssr-2128	394	4	atheru	atheru	PROPN
aijssr-2128	394	5	,	,	PUNCT
aijssr-2128	394	6	american	american	PROPN
aijssr-2128	394	7	international	international	PROPN
aijssr-2128	394	8	journal	journal	PROPN
aijssr-2128	394	9	of	of	ADP
aijssr-2128	394	10	social	social	ADJ
aijssr-2128	394	11	science	science	NOUN
aijssr-2128	394	12	research	research	NOUN
aijssr-2128	394	13	14(1	14(1	NUM
aijssr-2128	394	14	)	)	PUNCT
aijssr-2128	394	15	(	(	PUNCT
aijssr-2128	394	16	2023	2023	NUM
aijssr-2128	394	17	)	)	PUNCT
aijssr-2128	394	18	,	,	PUNCT
aijssr-2128	394	19	43	43	NUM
aijssr-2128	394	20	-	-	SYM
aijssr-2128	394	21	53	53	NUM
aijssr-2128	394	22	52	52	NUM
aijssr-2128	394	23	cherotich	cherotich	NOUN
aijssr-2128	394	24	,	,	PUNCT
aijssr-2128	394	25	c.	c.	PROPN
aijssr-2128	394	26	(	(	PUNCT
aijssr-2128	394	27	2018	2018	NUM
aijssr-2128	394	28	)	)	PUNCT
aijssr-2128	394	29	.	.	PUNCT
aijssr-2128	395	1	the	the	DET
aijssr-2128	395	2	effectiveness	effectiveness	NOUN
aijssr-2128	395	3	of	of	ADP
aijssr-2128	395	4	procurement	procurement	NOUN
aijssr-2128	395	5	practices	practice	NOUN
aijssr-2128	395	6	on	on	ADP
aijssr-2128	395	7	performance	performance	NOUN
aijssr-2128	395	8	of	of	ADP
aijssr-2128	395	9	county	county	NOUN
aijssr-2128	395	10	governments	government	NOUN
aijssr-2128	395	11	in	in	ADP
aijssr-2128	395	12	kenya	kenya	PROPN
aijssr-2128	395	13	:	:	PUNCT
aijssr-2128	395	14	a	a	DET
aijssr-2128	395	15	study	study	NOUN
aijssr-2128	395	16	of	of	ADP
aijssr-2128	395	17	kericho	kericho	PROPN
aijssr-2128	395	18	county	county	PROPN
aijssr-2128	395	19	government	government	NOUN
aijssr-2128	395	20	,	,	PUNCT
aijssr-2128	395	21	master	master	NOUN
aijssr-2128	395	22	’s	’s	PART
aijssr-2128	395	23	dissertation	dissertation	NOUN
aijssr-2128	395	24	,	,	PUNCT
aijssr-2128	395	25	kisii	kisii	VERB
aijssr-2128	395	26	university	university	PROPN
aijssr-2128	395	27	.	.	PUNCT
aijssr-2128	396	1	cheruiyot	cheruiyot	PROPN
aijssr-2128	396	2	,	,	PUNCT
aijssr-2128	396	3	m.	m.	NOUN
aijssr-2128	396	4	p.	p.	NOUN
aijssr-2128	396	5	(	(	PUNCT
aijssr-2128	396	6	2018	2018	NUM
aijssr-2128	396	7	)	)	PUNCT
aijssr-2128	396	8	.	.	PUNCT
aijssr-2128	397	1	effect	effect	NOUN
aijssr-2128	397	2	of	of	ADP
aijssr-2128	397	3	public	public	ADJ
aijssr-2128	397	4	financial	financial	ADJ
aijssr-2128	397	5	management	management	NOUN
aijssr-2128	397	6	practices	practice	NOUN
aijssr-2128	397	7	on	on	ADP
aijssr-2128	397	8	performance	performance	NOUN
aijssr-2128	397	9	of	of	ADP
aijssr-2128	397	10	county	county	NOUN
aijssr-2128	397	11	governments	government	NOUN
aijssr-2128	397	12	in	in	ADP
aijssr-2128	397	13	kenya	kenya	PROPN
aijssr-2128	397	14	.	.	PUNCT
aijssr-2128	398	1	doctoral	doctoral	ADJ
aijssr-2128	398	2	dissertation	dissertation	NOUN
aijssr-2128	398	3	,	,	PUNCT
aijssr-2128	398	4	jkuat	jkuat	PROPN
aijssr-2128	398	5	.	.	PUNCT
aijssr-2128	398	6	cheruiyot	cheruiyot	PROPN
aijssr-2128	398	7	,	,	PUNCT
aijssr-2128	398	8	m.	m.	NOUN
aijssr-2128	398	9	p.	p.	PROPN
aijssr-2128	398	10	,	,	PUNCT
aijssr-2128	398	11	namusonge	namusonge	PROPN
aijssr-2128	398	12	,	,	PUNCT
aijssr-2128	398	13	g.	g.	PROPN
aijssr-2128	398	14	s.	s.	PROPN
aijssr-2128	398	15	,	,	PUNCT
aijssr-2128	398	16	&	&	CCONJ
aijssr-2128	398	17	sakwa	sakwa	PROPN
aijssr-2128	398	18	,	,	PUNCT
aijssr-2128	398	19	m.	m.	NOUN
aijssr-2128	398	20	(	(	PUNCT
aijssr-2128	398	21	2018	2018	NUM
aijssr-2128	398	22	)	)	PUNCT
aijssr-2128	398	23	.	.	PUNCT
aijssr-2128	399	1	influence	influence	NOUN
aijssr-2128	399	2	of	of	ADP
aijssr-2128	399	3	internal	internal	ADJ
aijssr-2128	399	4	control	control	NOUN
aijssr-2128	399	5	practices	practice	NOUN
aijssr-2128	399	6	on	on	ADP
aijssr-2128	399	7	performance	performance	NOUN
aijssr-2128	399	8	of	of	ADP
aijssr-2128	399	9	county	county	NOUN
aijssr-2128	399	10	governments	government	NOUN
aijssr-2128	399	11	in	in	ADP
aijssr-2128	399	12	kenya	kenya	PROPN
aijssr-2128	399	13	.	.	PUNCT
aijssr-2128	400	1	international	international	ADJ
aijssr-2128	400	2	journal	journal	PROPN
aijssr-2128	400	3	of	of	ADP
aijssr-2128	400	4	social	social	ADJ
aijssr-2128	400	5	sciences	science	NOUN
aijssr-2128	400	6	and	and	CCONJ
aijssr-2128	400	7	information	information	NOUN
aijssr-2128	400	8	technology	technology	NOUN
aijssr-2128	400	9	,	,	PUNCT
aijssr-2128	400	10	4(9	4(9	NUM
aijssr-2128	400	11	)	)	PUNCT
aijssr-2128	400	12	,	,	PUNCT
aijssr-2128	400	13	224	224	NUM
aijssr-2128	400	14	-	-	SYM
aijssr-2128	400	15	234	234	NUM
aijssr-2128	400	16	.	.	PUNCT
aijssr-2128	401	1	commission	commission	PROPN
aijssr-2128	401	2	for	for	ADP
aijssr-2128	401	3	revenue	revenue	NOUN
aijssr-2128	401	4	allocation	allocation	NOUN
aijssr-2128	401	5	(	(	PUNCT
aijssr-2128	401	6	2018	2018	NUM
aijssr-2128	401	7	)	)	PUNCT
aijssr-2128	401	8	.	.	PUNCT
aijssr-2128	402	1	revenue	revenue	NOUN
aijssr-2128	402	2	allocation	allocation	NOUN
aijssr-2128	402	3	formula	formula	NOUN
aijssr-2128	402	4	.	.	PUNCT
aijssr-2128	403	1	retrieved	retrieve	VERB
aijssr-2128	403	2	from	from	ADP
aijssr-2128	403	3	https://www.crakenya.org/information/revenue-allocation-formula	https://www.crakenya.org/information/revenue-allocation-formula	PROPN
aijssr-2128	403	4	.	.	PUNCT
aijssr-2128	403	5	covaleski	covaleski	PROPN
aijssr-2128	403	6	,	,	PUNCT
aijssr-2128	403	7	m.	m.	NOUN
aijssr-2128	403	8	a.	a.	PROPN
aijssr-2128	403	9	,	,	PUNCT
aijssr-2128	403	10	evans	evans	PROPN
aijssr-2128	403	11	iii	iii	PROPN
aijssr-2128	403	12	,	,	PUNCT
aijssr-2128	403	13	j.	j.	PROPN
aijssr-2128	403	14	h.	h.	PROPN
aijssr-2128	403	15	,	,	PUNCT
aijssr-2128	403	16	luft	luft	PROPN
aijssr-2128	403	17	,	,	PUNCT
aijssr-2128	403	18	j.	j.	PROPN
aijssr-2128	403	19	l.	l.	PROPN
aijssr-2128	403	20	,	,	PUNCT
aijssr-2128	403	21	&	&	CCONJ
aijssr-2128	403	22	shields	shield	NOUN
aijssr-2128	403	23	,	,	PUNCT
aijssr-2128	403	24	m.	m.	NOUN
aijssr-2128	403	25	d.	d.	PROPN
aijssr-2128	403	26	(	(	PUNCT
aijssr-2128	403	27	2003	2003	NUM
aijssr-2128	403	28	)	)	PUNCT
aijssr-2128	403	29	.	.	PUNCT
aijssr-2128	404	1	budgeting	budget	VERB
aijssr-2128	404	2	research	research	NOUN
aijssr-2128	404	3	:	:	PUNCT
aijssr-2128	404	4	three	three	NUM
aijssr-2128	404	5	theoretical	theoretical	ADJ
aijssr-2128	404	6	perspectives	perspective	NOUN
aijssr-2128	404	7	and	and	CCONJ
aijssr-2128	404	8	criteria	criterion	NOUN
aijssr-2128	404	9	for	for	ADP
aijssr-2128	404	10	selective	selective	ADJ
aijssr-2128	404	11	integration	integration	NOUN
aijssr-2128	404	12	.	.	PUNCT
aijssr-2128	405	1	journal	journal	NOUN
aijssr-2128	405	2	of	of	ADP
aijssr-2128	405	3	management	management	NOUN
aijssr-2128	405	4	accounting	accounting	NOUN
aijssr-2128	405	5	research	research	NOUN
aijssr-2128	405	6	,	,	PUNCT
aijssr-2128	405	7	15(1	15(1	NUM
aijssr-2128	405	8	)	)	PUNCT
aijssr-2128	405	9	,	,	PUNCT
aijssr-2128	405	10	3	3	NUM
aijssr-2128	405	11	-	-	SYM
aijssr-2128	405	12	49	49	NUM
aijssr-2128	405	13	.	.	PUNCT
aijssr-2128	406	1	development	development	NOUN
aijssr-2128	406	2	initiatives	initiative	NOUN
aijssr-2128	406	3	(	(	PUNCT
aijssr-2128	406	4	2018	2018	NUM
aijssr-2128	406	5	)	)	PUNCT
aijssr-2128	406	6	.	.	PUNCT
aijssr-2128	407	1	strengthening	strengthen	VERB
aijssr-2128	407	2	subnational	subnational	ADJ
aijssr-2128	407	3	government	government	NOUN
aijssr-2128	407	4	town	town	NOUN
aijssr-2128	407	5	-	-	PUNCT
aijssr-2128	407	6	source	source	NOUN
aijssr-2128	407	7	revenue	revenue	NOUN
aijssr-2128	407	8	mobilization	mobilization	NOUN
aijssr-2128	407	9	in	in	ADP
aijssr-2128	407	10	kenya	kenya	PROPN
aijssr-2128	407	11	:	:	PUNCT
aijssr-2128	407	12	progress	progress	NOUN
aijssr-2128	407	13	,	,	PUNCT
aijssr-2128	407	14	challenges	challenge	NOUN
aijssr-2128	407	15	,	,	PUNCT
aijssr-2128	407	16	and	and	CCONJ
aijssr-2128	407	17	opportunities	opportunity	NOUN
aijssr-2128	407	18	.	.	PUNCT
aijssr-2128	408	1	retrieved	retrieve	VERB
aijssr-2128	408	2	from	from	ADP
aijssr-2128	408	3	http://devinit.org/wpcontent/uploads/2018/12/strengthening-subnational-government-osr-mobilisation-in-kenya.pdf	http://devinit.org/wpcontent/uploads/2018/12/strengthening-subnational-government-osr-mobilisation-in-kenya.pdf	PROPN
aijssr-2128	408	4	.	.	PUNCT
aijssr-2128	409	1	garcia	garcia	PROPN
aijssr-2128	409	2	-	-	PUNCT
aijssr-2128	409	3	lacalle	lacalle	PROPN
aijssr-2128	409	4	,	,	PUNCT
aijssr-2128	409	5	j.	j.	PROPN
aijssr-2128	409	6	,	,	PUNCT
aijssr-2128	409	7	&	&	CCONJ
aijssr-2128	409	8	torres	torres	PROPN
aijssr-2128	409	9	,	,	PUNCT
aijssr-2128	409	10	l.	l.	PROPN
aijssr-2128	409	11	(	(	PUNCT
aijssr-2128	409	12	2021	2021	NUM
aijssr-2128	409	13	)	)	PUNCT
aijssr-2128	409	14	.	.	PUNCT
aijssr-2128	410	1	financial	financial	ADJ
aijssr-2128	410	2	reporting	reporting	NOUN
aijssr-2128	410	3	quality	quality	NOUN
aijssr-2128	410	4	and	and	CCONJ
aijssr-2128	410	5	online	online	ADJ
aijssr-2128	410	6	disclosure	disclosure	NOUN
aijssr-2128	410	7	practices	practice	NOUN
aijssr-2128	410	8	in	in	ADP
aijssr-2128	410	9	spanish	spanish	ADJ
aijssr-2128	410	10	governmental	governmental	ADJ
aijssr-2128	410	11	agencies	agency	NOUN
aijssr-2128	410	12	.	.	PUNCT
aijssr-2128	411	1	sustainability	sustainability	NOUN
aijssr-2128	411	2	,	,	PUNCT
aijssr-2128	411	3	13(5	13(5	NUM
aijssr-2128	411	4	)	)	PUNCT
aijssr-2128	411	5	,	,	PUNCT
aijssr-2128	411	6	2437	2437	NUM
aijssr-2128	411	7	.	.	PUNCT
aijssr-2128	412	1	greasley	greasley	PROPN
aijssr-2128	412	2	,	,	PUNCT
aijssr-2128	412	3	s.	s.	PROPN
aijssr-2128	412	4	,	,	PUNCT
aijssr-2128	412	5	john	john	PROPN
aijssr-2128	412	6	,	,	PUNCT
aijssr-2128	412	7	p.	p.	PROPN
aijssr-2128	412	8	,	,	PUNCT
aijssr-2128	412	9	&	&	CCONJ
aijssr-2128	412	10	wolman	wolman	PROPN
aijssr-2128	412	11	,	,	PUNCT
aijssr-2128	412	12	h.	h.	PROPN
aijssr-2128	412	13	(	(	PUNCT
aijssr-2128	412	14	2011	2011	NUM
aijssr-2128	412	15	)	)	PUNCT
aijssr-2128	412	16	.	.	PUNCT
aijssr-2128	413	1	does	do	VERB
aijssr-2128	413	2	government	government	NOUN
aijssr-2128	413	3	performance	performance	NOUN
aijssr-2128	413	4	matter	matter	NOUN
aijssr-2128	413	5	?	?	PUNCT
aijssr-2128	414	1	the	the	DET
aijssr-2128	414	2	effects	effect	NOUN
aijssr-2128	414	3	of	of	ADP
aijssr-2128	414	4	local	local	ADJ
aijssr-2128	414	5	government	government	NOUN
aijssr-2128	414	6	on	on	ADP
aijssr-2128	414	7	urban	urban	ADJ
aijssr-2128	414	8	outcomes	outcome	NOUN
aijssr-2128	414	9	in	in	ADP
aijssr-2128	414	10	england	england	PROPN
aijssr-2128	414	11	.	.	PUNCT
aijssr-2128	415	1	urban	urban	ADJ
aijssr-2128	415	2	studies	study	NOUN
aijssr-2128	415	3	,	,	PUNCT
aijssr-2128	415	4	48(9	48(9	NOUN
aijssr-2128	415	5	)	)	PUNCT
aijssr-2128	415	6	,	,	PUNCT
aijssr-2128	415	7	1835	1835	NUM
aijssr-2128	415	8	-	-	SYM
aijssr-2128	415	9	1851	1851	NUM
aijssr-2128	415	10	.	.	PUNCT
aijssr-2128	416	1	hair	hair	PROPN
aijssr-2128	416	2	jr	jr	PROPN
aijssr-2128	416	3	,	,	PUNCT
aijssr-2128	416	4	j.	j.	PROPN
aijssr-2128	416	5	f.	f.	PROPN
aijssr-2128	416	6	(	(	PUNCT
aijssr-2128	416	7	2015	2015	NUM
aijssr-2128	416	8	)	)	PUNCT
aijssr-2128	416	9	.	.	PUNCT
aijssr-2128	417	1	essentials	essential	NOUN
aijssr-2128	417	2	of	of	ADP
aijssr-2128	417	3	business	business	NOUN
aijssr-2128	417	4	research	research	NOUN
aijssr-2128	417	5	methods	method	NOUN
aijssr-2128	417	6	.	.	PUNCT
aijssr-2128	418	1	routledge	routledge	PROPN
aijssr-2128	418	2	.	.	PUNCT
aijssr-2128	419	1	john	john	PROPN
aijssr-2128	419	2	,	,	PUNCT
aijssr-2128	419	3	k.	k.	PROPN
aijssr-2128	419	4	,	,	PUNCT
aijssr-2128	419	5	makhija	makhija	NOUN
aijssr-2128	419	6	,	,	PUNCT
aijssr-2128	419	7	a.	a.	PROPN
aijssr-2128	419	8	k.	k.	PROPN
aijssr-2128	419	9	,	,	PUNCT
aijssr-2128	419	10	&	&	CCONJ
aijssr-2128	419	11	ferris	ferris	PROPN
aijssr-2128	419	12	,	,	PUNCT
aijssr-2128	419	13	s.	s.	PROPN
aijssr-2128	419	14	p.	p.	PROPN
aijssr-2128	419	15	(	(	PUNCT
aijssr-2128	419	16	eds	ed	NOUN
aijssr-2128	419	17	.	.	PUNCT
aijssr-2128	419	18	)	)	PUNCT
aijssr-2128	419	19	.	.	PUNCT
aijssr-2128	420	1	(	(	PUNCT
aijssr-2128	420	2	2014	2014	NUM
aijssr-2128	420	3	)	)	PUNCT
aijssr-2128	420	4	.	.	PUNCT
aijssr-2128	421	1	corporate	corporate	ADJ
aijssr-2128	421	2	governance	governance	NOUN
aijssr-2128	421	3	in	in	ADP
aijssr-2128	421	4	the	the	DET
aijssr-2128	421	5	us	us	PROPN
aijssr-2128	421	6	and	and	CCONJ
aijssr-2128	421	7	global	global	ADJ
aijssr-2128	421	8	settings	setting	NOUN
aijssr-2128	421	9	.	.	PUNCT
aijssr-2128	422	1	emerald	emerald	PROPN
aijssr-2128	422	2	group	group	PROPN
aijssr-2128	422	3	publishing	publishing	NOUN
aijssr-2128	422	4	.	.	PUNCT
aijssr-2128	423	1	kathungu	kathungu	PROPN
aijssr-2128	423	2	,	,	PUNCT
aijssr-2128	423	3	r.	r.	PROPN
aijssr-2128	423	4	(	(	PUNCT
aijssr-2128	423	5	2016	2016	NUM
aijssr-2128	423	6	)	)	PUNCT
aijssr-2128	423	7	.	.	PUNCT
aijssr-2128	424	1	the	the	DET
aijssr-2128	424	2	effect	effect	NOUN
aijssr-2128	424	3	of	of	ADP
aijssr-2128	424	4	budget	budget	NOUN
aijssr-2128	424	5	utilization	utilization	NOUN
aijssr-2128	424	6	on	on	ADP
aijssr-2128	424	7	the	the	DET
aijssr-2128	424	8	performance	performance	NOUN
aijssr-2128	424	9	of	of	ADP
aijssr-2128	424	10	county	county	NOUN
aijssr-2128	424	11	governments	government	NOUN
aijssr-2128	424	12	:	:	PUNCT
aijssr-2128	424	13	a	a	DET
aijssr-2128	424	14	case	case	NOUN
aijssr-2128	424	15	study	study	NOUN
aijssr-2128	424	16	of	of	ADP
aijssr-2128	424	17	eastern	eastern	ADJ
aijssr-2128	424	18	kenya	kenya	PROPN
aijssr-2128	424	19	region	region	PROPN
aijssr-2128	424	20	.	.	PUNCT
aijssr-2128	425	1	mba	mba	NOUN
aijssr-2128	425	2	research	research	NOUN
aijssr-2128	425	3	project	project	NOUN
aijssr-2128	425	4	,	,	PUNCT
aijssr-2128	425	5	university	university	PROPN
aijssr-2128	425	6	of	of	ADP
aijssr-2128	425	7	nairobi	nairobi	PROPN
aijssr-2128	425	8	kibunja	kibunja	PROPN
aijssr-2128	425	9	,	,	PUNCT
aijssr-2128	425	10	e.	e.	PROPN
aijssr-2128	425	11	w.	w.	PROPN
aijssr-2128	425	12	(	(	PUNCT
aijssr-2128	425	13	2017	2017	NUM
aijssr-2128	425	14	)	)	PUNCT
aijssr-2128	425	15	.	.	PUNCT
aijssr-2128	426	1	budgetary	budgetary	ADJ
aijssr-2128	426	2	process	process	NOUN
aijssr-2128	426	3	and	and	CCONJ
aijssr-2128	426	4	financial	financial	ADJ
aijssr-2128	426	5	performance	performance	NOUN
aijssr-2128	426	6	of	of	ADP
aijssr-2128	426	7	murang’a	murang’a	PROPN
aijssr-2128	426	8	county	county	NOUN
aijssr-2128	426	9	government	government	NOUN
aijssr-2128	426	10	,	,	PUNCT
aijssr-2128	426	11	kenya	kenya	PROPN
aijssr-2128	426	12	.	.	PUNCT
aijssr-2128	427	1	mba	mba	PROPN
aijssr-2128	427	2	project	project	NOUN
aijssr-2128	427	3	,	,	PUNCT
aijssr-2128	427	4	kenyatta	kenyatta	PROPN
aijssr-2128	427	5	university	university	PROPN
aijssr-2128	427	6	.	.	PUNCT
aijssr-2128	428	1	kong	kong	PROPN
aijssr-2128	428	2	,	,	PUNCT
aijssr-2128	428	3	y.	y.	PROPN
aijssr-2128	428	4	,	,	PUNCT
aijssr-2128	428	5	lartey	lartey	PROPN
aijssr-2128	428	6	,	,	PUNCT
aijssr-2128	428	7	p.	p.	PROPN
aijssr-2128	428	8	y.	y.	PROPN
aijssr-2128	428	9	,	,	PUNCT
aijssr-2128	428	10	bah	bah	PROPN
aijssr-2128	428	11	,	,	PUNCT
aijssr-2128	428	12	f.	f.	PROPN
aijssr-2128	428	13	b.	b.	PROPN
aijssr-2128	428	14	m.	m.	PROPN
aijssr-2128	428	15	,	,	PUNCT
aijssr-2128	428	16	&	&	CCONJ
aijssr-2128	428	17	biswas	biswas	PROPN
aijssr-2128	428	18	,	,	PUNCT
aijssr-2128	428	19	n.	n.	PROPN
aijssr-2128	428	20	b.	b.	PROPN
aijssr-2128	428	21	(	(	PUNCT
aijssr-2128	428	22	2018	2018	NUM
aijssr-2128	428	23	)	)	PUNCT
aijssr-2128	428	24	.	.	PUNCT
aijssr-2128	429	1	the	the	DET
aijssr-2128	429	2	value	value	NOUN
aijssr-2128	429	3	of	of	ADP
aijssr-2128	429	4	public	public	ADJ
aijssr-2128	429	5	sector	sector	NOUN
aijssr-2128	429	6	risk	risk	NOUN
aijssr-2128	429	7	management	management	NOUN
aijssr-2128	429	8	:	:	PUNCT
aijssr-2128	429	9	an	an	DET
aijssr-2128	429	10	empirical	empirical	ADJ
aijssr-2128	429	11	assessment	assessment	NOUN
aijssr-2128	429	12	of	of	ADP
aijssr-2128	429	13	ghana	ghana	PROPN
aijssr-2128	429	14	.	.	PUNCT
aijssr-2128	430	1	administrative	administrative	ADJ
aijssr-2128	430	2	sciences	sciences	PROPN
aijssr-2128	430	3	,	,	PUNCT
aijssr-2128	430	4	8(3	8(3	NUM
aijssr-2128	430	5	)	)	PUNCT
aijssr-2128	430	6	,	,	PUNCT
aijssr-2128	430	7	40	40	NUM
aijssr-2128	430	8	.	.	PUNCT
aijssr-2128	430	9	https://doi.org/10.3390/admsci8030040	https://doi.org/10.3390/admsci8030040	PROPN
aijssr-2128	430	10	kothari	kothari	PROPN
aijssr-2128	430	11	,	,	PUNCT
aijssr-2128	430	12	c.	c.	PROPN
aijssr-2128	430	13	r.	r.	PROPN
aijssr-2128	430	14	(	(	PUNCT
aijssr-2128	430	15	2009	2009	NUM
aijssr-2128	430	16	)	)	PUNCT
aijssr-2128	430	17	.	.	PUNCT
aijssr-2128	431	1	research	research	NOUN
aijssr-2128	431	2	methodology	methodology	NOUN
aijssr-2128	431	3	(	(	PUNCT
aijssr-2128	431	4	2nd	2nd	ADJ
aijssr-2128	431	5	ed	ed	NOUN
aijssr-2128	431	6	.	.	PUNCT
aijssr-2128	431	7	)	)	PUNCT
aijssr-2128	431	8	.	.	PUNCT
aijssr-2128	432	1	london	london	PROPN
aijssr-2128	432	2	,	,	PUNCT
aijssr-2128	432	3	uk	uk	PROPN
aijssr-2128	432	4	:	:	PUNCT
aijssr-2128	432	5	new	new	ADJ
aijssr-2128	432	6	age	age	NOUN
aijssr-2128	432	7	international	international	PROPN
aijssr-2128	432	8	.	.	PUNCT
aijssr-2128	433	1	lerno	lerno	PROPN
aijssr-2128	433	2	,	,	PUNCT
aijssr-2128	433	3	d.	d.	PROPN
aijssr-2128	433	4	l.	l.	PROPN
aijssr-2128	433	5	(	(	PUNCT
aijssr-2128	433	6	2016	2016	NUM
aijssr-2128	433	7	)	)	PUNCT
aijssr-2128	433	8	.	.	PUNCT
aijssr-2128	434	1	relationship	relationship	NOUN
aijssr-2128	434	2	between	between	ADP
aijssr-2128	434	3	internal	internal	ADJ
aijssr-2128	434	4	controls	control	NOUN
aijssr-2128	434	5	and	and	CCONJ
aijssr-2128	434	6	performance	performance	NOUN
aijssr-2128	434	7	of	of	ADP
aijssr-2128	434	8	county	county	NOUN
aijssr-2128	434	9	government	government	NOUN
aijssr-2128	434	10	in	in	ADP
aijssr-2128	434	11	kenya	kenya	PROPN
aijssr-2128	434	12	.	.	PUNCT
aijssr-2128	435	1	mba	mba	NOUN
aijssr-2128	435	2	project	project	NOUN
aijssr-2128	435	3	.	.	PUNCT
aijssr-2128	436	1	school	school	NOUN
aijssr-2128	436	2	of	of	ADP
aijssr-2128	436	3	business	business	NOUN
aijssr-2128	436	4	.	.	PUNCT
aijssr-2128	437	1	university	university	NOUN
aijssr-2128	437	2	of	of	ADP
aijssr-2128	437	3	nairobi	nairobi	PROPN
aijssr-2128	437	4	.	.	PUNCT
aijssr-2128	438	1	madegwa	madegwa	PROPN
aijssr-2128	438	2	,	,	PUNCT
aijssr-2128	438	3	b.	b.	PROPN
aijssr-2128	438	4	l.	l.	PROPN
aijssr-2128	438	5	,	,	PUNCT
aijssr-2128	438	6	makokha	makokha	PROPN
aijssr-2128	438	7	,	,	PUNCT
aijssr-2128	438	8	n.	n.	PROPN
aijssr-2128	438	9	e.	e.	PROPN
aijssr-2128	438	10	,	,	PUNCT
aijssr-2128	438	11	&	&	CCONJ
aijssr-2128	438	12	namusonge	namusonge	PROPN
aijssr-2128	438	13	,	,	PUNCT
aijssr-2128	438	14	g.	g.	PROPN
aijssr-2128	438	15	(	(	PUNCT
aijssr-2128	438	16	2018	2018	NUM
aijssr-2128	438	17	)	)	PUNCT
aijssr-2128	438	18	.	.	PUNCT
aijssr-2128	439	1	effects	effect	NOUN
aijssr-2128	439	2	of	of	ADP
aijssr-2128	439	3	automation	automation	NOUN
aijssr-2128	439	4	of	of	ADP
aijssr-2128	439	5	revenue	revenue	NOUN
aijssr-2128	439	6	collection	collection	NOUN
aijssr-2128	439	7	on	on	ADP
aijssr-2128	439	8	the	the	DET
aijssr-2128	439	9	performance	performance	NOUN
aijssr-2128	439	10	of	of	ADP
aijssr-2128	439	11	county	county	NOUN
aijssr-2128	439	12	government	government	NOUN
aijssr-2128	439	13	:	:	PUNCT
aijssr-2128	439	14	a	a	DET
aijssr-2128	439	15	case	case	NOUN
aijssr-2128	439	16	study	study	NOUN
aijssr-2128	439	17	of	of	ADP
aijssr-2128	439	18	trans	trans	PROPN
aijssr-2128	439	19	nzoia	nzoia	PROPN
aijssr-2128	439	20	,	,	PUNCT
aijssr-2128	439	21	county	county	NOUN
aijssr-2128	439	22	government	government	NOUN
aijssr-2128	439	23	.	.	PUNCT
aijssr-2128	440	1	kenya	kenya	PROPN
aijssr-2128	440	2	.	.	PUNCT
aijssr-2128	441	1	european	european	PROPN
aijssr-2128	441	2	journal	journal	PROPN
aijssr-2128	441	3	of	of	ADP
aijssr-2128	441	4	business	business	NOUN
aijssr-2128	441	5	and	and	CCONJ
aijssr-2128	441	6	management	management	NOUN
aijssr-2128	441	7	,	,	PUNCT
aijssr-2128	441	8	10(11	10(11	NUM
aijssr-2128	441	9	)	)	PUNCT
aijssr-2128	441	10	,	,	PUNCT
aijssr-2128	441	11	118	118	NUM
aijssr-2128	441	12	-	-	SYM
aijssr-2128	441	13	124	124	NUM
aijssr-2128	441	14	.	.	PUNCT
aijssr-2128	442	1	mathenge	mathenge	PROPN
aijssr-2128	442	2	,	,	PUNCT
aijssr-2128	442	3	p.	p.	PROPN
aijssr-2128	442	4	w.	w.	PROPN
aijssr-2128	442	5	,	,	PUNCT
aijssr-2128	442	6	&	&	CCONJ
aijssr-2128	442	7	muturi	muturi	PROPN
aijssr-2128	442	8	,	,	PUNCT
aijssr-2128	442	9	w.	w.	PROPN
aijssr-2128	442	10	(	(	PUNCT
aijssr-2128	442	11	2017	2017	NUM
aijssr-2128	442	12	)	)	PUNCT
aijssr-2128	442	13	.	.	PUNCT
aijssr-2128	443	1	effects	effect	NOUN
aijssr-2128	443	2	of	of	ADP
aijssr-2128	443	3	financial	financial	ADJ
aijssr-2128	443	4	management	management	NOUN
aijssr-2128	443	5	practices	practice	NOUN
aijssr-2128	443	6	on	on	ADP
aijssr-2128	443	7	financial	financial	ADJ
aijssr-2128	443	8	performance	performance	NOUN
aijssr-2128	443	9	of	of	ADP
aijssr-2128	443	10	public	public	ADJ
aijssr-2128	443	11	universities	university	NOUN
aijssr-2128	443	12	in	in	ADP
aijssr-2128	443	13	kenya	kenya	PROPN
aijssr-2128	443	14	.	.	PUNCT
aijssr-2128	444	1	international	international	ADJ
aijssr-2128	444	2	journal	journal	PROPN
aijssr-2128	444	3	of	of	ADP
aijssr-2128	444	4	social	social	ADJ
aijssr-2128	444	5	sciences	science	NOUN
aijssr-2128	444	6	and	and	CCONJ
aijssr-2128	444	7	information	information	NOUN
aijssr-2128	444	8	technology	technology	NOUN
aijssr-2128	444	9	,	,	PUNCT
aijssr-2128	444	10	3(8	3(8	NUM
aijssr-2128	444	11	)	)	PUNCT
aijssr-2128	444	12	,	,	PUNCT
aijssr-2128	444	13	2354	2354	NUM
aijssr-2128	444	14	-	-	SYM
aijssr-2128	444	15	2363	2363	NUM
aijssr-2128	444	16	.	.	PUNCT
aijssr-2128	445	1	mauro	mauro	PROPN
aijssr-2128	445	2	,	,	PUNCT
aijssr-2128	445	3	s.	s.	PROPN
aijssr-2128	445	4	g.	g.	PROPN
aijssr-2128	445	5	,	,	PUNCT
aijssr-2128	445	6	cinquini	cinquini	PROPN
aijssr-2128	445	7	,	,	PUNCT
aijssr-2128	445	8	l.	l.	PROPN
aijssr-2128	445	9	,	,	PUNCT
aijssr-2128	445	10	&	&	CCONJ
aijssr-2128	445	11	grossi	grossi	PROPN
aijssr-2128	445	12	,	,	PUNCT
aijssr-2128	445	13	g.	g.	PROPN
aijssr-2128	445	14	(	(	PUNCT
aijssr-2128	445	15	2020	2020	NUM
aijssr-2128	445	16	)	)	PUNCT
aijssr-2128	445	17	.	.	PUNCT
aijssr-2128	446	1	insights	insight	NOUN
aijssr-2128	446	2	into	into	ADP
aijssr-2128	446	3	performance	performance	NOUN
aijssr-2128	446	4	-	-	PUNCT
aijssr-2128	446	5	based	base	VERB
aijssr-2128	446	6	budgeting	budgeting	NOUN
aijssr-2128	446	7	in	in	ADP
aijssr-2128	446	8	the	the	DET
aijssr-2128	446	9	public	public	ADJ
aijssr-2128	446	10	sector	sector	NOUN
aijssr-2128	446	11	:	:	PUNCT
aijssr-2128	446	12	a	a	DET
aijssr-2128	446	13	literature	literature	NOUN
aijssr-2128	446	14	review	review	NOUN
aijssr-2128	446	15	and	and	CCONJ
aijssr-2128	446	16	a	a	DET
aijssr-2128	446	17	research	research	NOUN
aijssr-2128	446	18	agenda	agenda	NOUN
aijssr-2128	446	19	.	.	PUNCT
aijssr-2128	447	1	public	public	ADJ
aijssr-2128	447	2	budgeting	budgeting	NOUN
aijssr-2128	447	3	in	in	ADP
aijssr-2128	447	4	search	search	NOUN
aijssr-2128	447	5	for	for	ADP
aijssr-2128	447	6	an	an	DET
aijssr-2128	447	7	identity	identity	NOUN
aijssr-2128	447	8	,	,	PUNCT
aijssr-2128	447	9	7	7	NUM
aijssr-2128	447	10	-	-	SYM
aijssr-2128	447	11	27	27	NUM
aijssr-2128	447	12	.	.	PUNCT
aijssr-2128	448	1	mbae	mbae	NOUN
aijssr-2128	448	2	,	,	PUNCT
aijssr-2128	448	3	l.	l.	PROPN
aijssr-2128	448	4	n.	n.	PROPN
aijssr-2128	448	5	(	(	PUNCT
aijssr-2128	448	6	2014	2014	NUM
aijssr-2128	448	7	)	)	PUNCT
aijssr-2128	448	8	.	.	PUNCT
aijssr-2128	449	1	public	public	ADJ
aijssr-2128	449	2	procurement	procurement	NOUN
aijssr-2128	449	3	law	law	NOUN
aijssr-2128	449	4	and	and	CCONJ
aijssr-2128	449	5	procurement	procurement	NOUN
aijssr-2128	449	6	performance	performance	NOUN
aijssr-2128	449	7	of	of	ADP
aijssr-2128	449	8	county	county	NOUN
aijssr-2128	449	9	governments	government	NOUN
aijssr-2128	449	10	in	in	ADP
aijssr-2128	449	11	kenya	kenya	PROPN
aijssr-2128	449	12	:	:	PUNCT
aijssr-2128	449	13	case	case	NOUN
aijssr-2128	449	14	of	of	ADP
aijssr-2128	449	15	machakos	machakos	PROPN
aijssr-2128	449	16	county	county	NOUN
aijssr-2128	449	17	government	government	NOUN
aijssr-2128	449	18	.	.	PUNCT
aijssr-2128	450	1	mba	mba	NOUN
aijssr-2128	450	2	research	research	NOUN
aijssr-2128	450	3	project	project	NOUN
aijssr-2128	450	4	,	,	PUNCT
aijssr-2128	450	5	university	university	NOUN
aijssr-2128	450	6	of	of	ADP
aijssr-2128	450	7	nairobi	nairobi	PROPN
aijssr-2128	450	8	.	.	PUNCT
aijssr-2128	451	1	musiega	musiega	PROPN
aijssr-2128	451	2	,	,	PUNCT
aijssr-2128	451	3	a.	a.	PROPN
aijssr-2128	451	4	,	,	PUNCT
aijssr-2128	451	5	tsofa	tsofa	PROPN
aijssr-2128	451	6	,	,	PUNCT
aijssr-2128	451	7	b.	b.	PROPN
aijssr-2128	451	8	,	,	PUNCT
aijssr-2128	451	9	nyawira	nyawira	PROPN
aijssr-2128	451	10	,	,	PUNCT
aijssr-2128	451	11	l.	l.	PROPN
aijssr-2128	451	12	,	,	PUNCT
aijssr-2128	451	13	njuguna	njuguna	PROPN
aijssr-2128	451	14	,	,	PUNCT
aijssr-2128	451	15	r.	r.	PROPN
aijssr-2128	451	16	g.	g.	PROPN
aijssr-2128	451	17	,	,	PUNCT
aijssr-2128	451	18	munywoki	munywoki	PROPN
aijssr-2128	451	19	,	,	PUNCT
aijssr-2128	451	20	j.	j.	PROPN
aijssr-2128	451	21	,	,	PUNCT
aijssr-2128	451	22	hanson	hanson	PROPN
aijssr-2128	451	23	,	,	PUNCT
aijssr-2128	451	24	k.	k.	PROPN
aijssr-2128	451	25	,	,	PUNCT
aijssr-2128	451	26	...	...	PUNCT
aijssr-2128	451	27	&	&	CCONJ
aijssr-2128	451	28	barasa	barasa	PROPN
aijssr-2128	451	29	,	,	PUNCT
aijssr-2128	451	30	e.	e.	PROPN
aijssr-2128	451	31	(	(	PUNCT
aijssr-2128	451	32	2023	2023	NUM
aijssr-2128	451	33	)	)	PUNCT
aijssr-2128	451	34	.	.	PUNCT
aijssr-2128	452	1	examining	examine	VERB
aijssr-2128	452	2	the	the	DET
aijssr-2128	452	3	influence	influence	NOUN
aijssr-2128	452	4	of	of	ADP
aijssr-2128	452	5	budget	budget	NOUN
aijssr-2128	452	6	execution	execution	NOUN
aijssr-2128	452	7	processes	process	NOUN
aijssr-2128	452	8	on	on	ADP
aijssr-2128	452	9	the	the	DET
aijssr-2128	452	10	efficiency	efficiency	NOUN
aijssr-2128	452	11	of	of	ADP
aijssr-2128	452	12	county	county	NOUN
aijssr-2128	452	13	health	health	NOUN
aijssr-2128	452	14	systems	system	NOUN
aijssr-2128	452	15	in	in	ADP
aijssr-2128	452	16	kenya	kenya	PROPN
aijssr-2128	452	17	.	.	PUNCT
aijssr-2128	453	1	health	health	NOUN
aijssr-2128	453	2	policy	policy	NOUN
aijssr-2128	453	3	and	and	CCONJ
aijssr-2128	453	4	planning	planning	NOUN
aijssr-2128	453	5	,	,	PUNCT
aijssr-2128	453	6	38(3	38(3	NUM
aijssr-2128	453	7	)	)	PUNCT
aijssr-2128	453	8	,	,	PUNCT
aijssr-2128	453	9	351	351	NUM
aijssr-2128	453	10	-	-	SYM
aijssr-2128	453	11	362	362	NUM
aijssr-2128	453	12	.	.	PUNCT
aijssr-2128	454	1	muthee	muthee	NOUN
aijssr-2128	454	2	,	,	PUNCT
aijssr-2128	454	3	n.	n.	NOUN
aijssr-2128	454	4	m.	m.	NOUN
aijssr-2128	454	5	,	,	PUNCT
aijssr-2128	454	6	&	&	CCONJ
aijssr-2128	454	7	mang’ana	mang’ana	PROPN
aijssr-2128	454	8	,	,	PUNCT
aijssr-2128	454	9	r.	r.	PROPN
aijssr-2128	454	10	(	(	PUNCT
aijssr-2128	454	11	2021	2021	NUM
aijssr-2128	454	12	)	)	PUNCT
aijssr-2128	454	13	.	.	PUNCT
aijssr-2128	455	1	influence	influence	NOUN
aijssr-2128	455	2	of	of	ADP
aijssr-2128	455	3	system	system	NOUN
aijssr-2128	455	4	automation	automation	NOUN
aijssr-2128	455	5	on	on	ADP
aijssr-2128	455	6	service	service	NOUN
aijssr-2128	455	7	delivery	delivery	NOUN
aijssr-2128	455	8	at	at	ADP
aijssr-2128	455	9	the	the	DET
aijssr-2128	455	10	ministry	ministry	PROPN
aijssr-2128	455	11	of	of	ADP
aijssr-2128	455	12	public	public	ADJ
aijssr-2128	455	13	service	service	NOUN
aijssr-2128	455	14	and	and	CCONJ
aijssr-2128	455	15	gender	gender	NOUN
aijssr-2128	455	16	in	in	ADP
aijssr-2128	455	17	nairobi	nairobi	PROPN
aijssr-2128	455	18	-	-	PUNCT
aijssr-2128	455	19	kenya	kenya	PROPN
aijssr-2128	455	20	.	.	PUNCT
aijssr-2128	456	1	international	international	ADJ
aijssr-2128	456	2	academic	academic	ADJ
aijssr-2128	456	3	journal	journal	NOUN
aijssr-2128	456	4	of	of	ADP
aijssr-2128	456	5	human	human	ADJ
aijssr-2128	456	6	resource	resource	NOUN
aijssr-2128	456	7	and	and	CCONJ
aijssr-2128	456	8	business	business	NOUN
aijssr-2128	456	9	administration	administration	NOUN
aijssr-2128	456	10	,	,	PUNCT
aijssr-2128	456	11	3(10	3(10	NUM
aijssr-2128	456	12	)	)	PUNCT
aijssr-2128	456	13	,	,	PUNCT
aijssr-2128	456	14	153	153	NUM
aijssr-2128	456	15	-	-	SYM
aijssr-2128	456	16	166	166	NUM
aijssr-2128	456	17	.	.	PUNCT
aijssr-2128	457	1	mutungi	mutungi	PROPN
aijssr-2128	457	2	,	,	PUNCT
aijssr-2128	457	3	z.	z.	PROPN
aijssr-2128	457	4	w.	w.	PROPN
aijssr-2128	457	5	(	(	PUNCT
aijssr-2128	457	6	2017	2017	NUM
aijssr-2128	457	7	)	)	PUNCT
aijssr-2128	457	8	.	.	PUNCT
aijssr-2128	458	1	effects	effect	NOUN
aijssr-2128	458	2	of	of	ADP
aijssr-2128	458	3	budgeting	budgeting	NOUN
aijssr-2128	458	4	and	and	CCONJ
aijssr-2128	458	5	budgetary	budgetary	ADJ
aijssr-2128	458	6	control	control	NOUN
aijssr-2128	458	7	on	on	ADP
aijssr-2128	458	8	the	the	DET
aijssr-2128	458	9	financial	financial	ADJ
aijssr-2128	458	10	performance	performance	NOUN
aijssr-2128	458	11	of	of	ADP
aijssr-2128	458	12	devolved	devolve	VERB
aijssr-2128	458	13	government	government	NOUN
aijssr-2128	458	14	in	in	ADP
aijssr-2128	458	15	kenya	kenya	PROPN
aijssr-2128	458	16	,	,	PUNCT
aijssr-2128	458	17	mba	mba	PROPN
aijssr-2128	458	18	research	research	NOUN
aijssr-2128	458	19	project	project	NOUN
aijssr-2128	458	20	,	,	PUNCT
aijssr-2128	458	21	university	university	NOUN
aijssr-2128	458	22	of	of	ADP
aijssr-2128	458	23	nairobi	nairobi	PROPN
aijssr-2128	458	24	.	.	PUNCT
aijssr-2128	459	1	ndiiri	ndiiri	PROPN
aijssr-2128	459	2	,	,	PUNCT
aijssr-2128	459	3	f.	f.	PROPN
aijssr-2128	459	4	(	(	PUNCT
aijssr-2128	459	5	2016	2016	NUM
aijssr-2128	459	6	)	)	PUNCT
aijssr-2128	459	7	.	.	PUNCT
aijssr-2128	460	1	e	e	X
aijssr-2128	460	2	-	-	NOUN
aijssr-2128	460	3	procurement	procurement	ADJ
aijssr-2128	460	4	implementation	implementation	NOUN
aijssr-2128	460	5	and	and	CCONJ
aijssr-2128	460	6	performance	performance	NOUN
aijssr-2128	460	7	of	of	ADP
aijssr-2128	460	8	county	county	NOUN
aijssr-2128	460	9	governments	government	NOUN
aijssr-2128	460	10	in	in	ADP
aijssr-2128	460	11	kenya	kenya	PROPN
aijssr-2128	460	12	.	.	PUNCT
aijssr-2128	461	1	mba	mba	NOUN
aijssr-2128	461	2	research	research	NOUN
aijssr-2128	461	3	project	project	NOUN
aijssr-2128	461	4	,	,	PUNCT
aijssr-2128	461	5	university	university	NOUN
aijssr-2128	461	6	of	of	ADP
aijssr-2128	461	7	nairobi	nairobi	PROPN
aijssr-2128	461	8	.	.	PUNCT
aijssr-2128	462	1	njahi	njahi	PROPN
aijssr-2128	462	2	,	,	PUNCT
aijssr-2128	462	3	j.	j.	PROPN
aijssr-2128	462	4	t.	t.	PROPN
aijssr-2128	462	5	(	(	PUNCT
aijssr-2128	462	6	2017	2017	NUM
aijssr-2128	462	7	)	)	PUNCT
aijssr-2128	462	8	.	.	PUNCT
aijssr-2128	463	1	effect	effect	NOUN
aijssr-2128	463	2	of	of	ADP
aijssr-2128	463	3	financial	financial	ADJ
aijssr-2128	463	4	management	management	NOUN
aijssr-2128	463	5	practices	practice	NOUN
aijssr-2128	463	6	on	on	ADP
aijssr-2128	463	7	the	the	DET
aijssr-2128	463	8	financial	financial	ADJ
aijssr-2128	463	9	performance	performance	NOUN
aijssr-2128	463	10	of	of	ADP
aijssr-2128	463	11	county	county	NOUN
aijssr-2128	463	12	governments	government	NOUN
aijssr-2128	463	13	in	in	ADP
aijssr-2128	463	14	kenya	kenya	PROPN
aijssr-2128	463	15	.	.	PUNCT
aijssr-2128	464	1	master	master	PROPN
aijssr-2128	464	2	of	of	ADP
aijssr-2128	464	3	business	business	PROPN
aijssr-2128	464	4	administration	administration	PROPN
aijssr-2128	464	5	thesis	thesis	NOUN
aijssr-2128	464	6	:	:	PUNCT
aijssr-2128	464	7	university	university	NOUN
aijssr-2128	464	8	of	of	ADP
aijssr-2128	464	9	nairobi	nairobi	PROPN
aijssr-2128	464	10	.	.	PUNCT
aijssr-2128	465	1	office	office	NOUN
aijssr-2128	465	2	of	of	ADP
aijssr-2128	465	3	the	the	DET
aijssr-2128	465	4	auditor	auditor	NOUN
aijssr-2128	465	5	general	general	NOUN
aijssr-2128	465	6	(	(	PUNCT
aijssr-2128	465	7	2018	2018	NUM
aijssr-2128	465	8	)	)	PUNCT
aijssr-2128	465	9	.	.	PUNCT
aijssr-2128	466	1	county	county	NOUN
aijssr-2128	466	2	assembly	assembly	NOUN
aijssr-2128	466	3	of	of	ADP
aijssr-2128	466	4	nakuru	nakuru	PROPN
aijssr-2128	466	5	financial	financial	ADJ
aijssr-2128	466	6	reports	report	NOUN
aijssr-2128	466	7	for	for	ADP
aijssr-2128	466	8	the	the	DET
aijssr-2128	466	9	year	year	NOUN
aijssr-2128	466	10	ended	end	VERB
aijssr-2128	466	11	2017/2018	2017/2018	NUM
aijssr-2128	466	12	.	.	PUNCT
aijssr-2128	467	1	retrieved	retrieve	VERB
aijssr-2128	467	2	from	from	ADP
aijssr-2128	467	3	http://oagkenya.go.ke/index.php/reports/cat_view/2-reports/11-county-governments/308-countygovernment-reports-2017-2018/322-nakuru-county	http://oagkenya.go.ke/index.php/reports/cat_view/2-reports/11-county-governments/308-countygovernment-reports-2017-2018/322-nakuru-county	PROPN
aijssr-2128	467	4	mong’are	mong’are	PROPN
aijssr-2128	467	5	&	&	CCONJ
aijssr-2128	467	6	atheru	atheru	PROPN
aijssr-2128	467	7	,	,	PUNCT
aijssr-2128	467	8	american	american	PROPN
aijssr-2128	467	9	international	international	PROPN
aijssr-2128	467	10	journal	journal	PROPN
aijssr-2128	467	11	of	of	ADP
aijssr-2128	467	12	social	social	ADJ
aijssr-2128	467	13	science	science	NOUN
aijssr-2128	467	14	research	research	NOUN
aijssr-2128	467	15	14(1	14(1	NUM
aijssr-2128	467	16	)	)	PUNCT
aijssr-2128	467	17	(	(	PUNCT
aijssr-2128	467	18	2023	2023	NUM
aijssr-2128	467	19	)	)	PUNCT
aijssr-2128	467	20	,	,	PUNCT
aijssr-2128	467	21	43	43	NUM
aijssr-2128	467	22	-	-	SYM
aijssr-2128	467	23	53	53	NUM
aijssr-2128	467	24	53	53	NUM
aijssr-2128	467	25	office	office	NOUN
aijssr-2128	467	26	of	of	ADP
aijssr-2128	467	27	the	the	DET
aijssr-2128	467	28	auditor	auditor	NOUN
aijssr-2128	467	29	general	general	NOUN
aijssr-2128	467	30	(	(	PUNCT
aijssr-2128	467	31	2018	2018	NUM
aijssr-2128	467	32	)	)	PUNCT
aijssr-2128	467	33	.	.	PUNCT
aijssr-2128	468	1	summary	summary	NOUN
aijssr-2128	468	2	of	of	ADP
aijssr-2128	468	3	the	the	DET
aijssr-2128	468	4	report	report	NOUN
aijssr-2128	468	5	of	of	ADP
aijssr-2128	468	6	the	the	DET
aijssr-2128	468	7	auditor	auditor	NOUN
aijssr-2128	468	8	-	-	PUNCT
aijssr-2128	468	9	general	general	NOUN
aijssr-2128	468	10	for	for	ADP
aijssr-2128	468	11	the	the	DET
aijssr-2128	468	12	county	county	NOUN
aijssr-2128	468	13	governments	government	NOUN
aijssr-2128	468	14	for	for	ADP
aijssr-2128	468	15	the	the	DET
aijssr-2128	468	16	year	year	NOUN
aijssr-2128	468	17	2017/2018	2017/2018	NUM
aijssr-2128	468	18	.	.	PUNCT
aijssr-2128	469	1	retrieved	retrieve	VERB
aijssr-2128	469	2	from	from	ADP
aijssr-2128	469	3	http://oagkenya.go.ke/index.php/reports/cat_view/2-reports/11-countygovernments	http://oagkenya.go.ke/index.php/reports/cat_view/2-reports/11-countygovernment	NOUN
aijssr-2128	469	4	.	.	PUNCT
aijssr-2128	470	1	onyango	onyango	PROPN
aijssr-2128	470	2	,	,	PUNCT
aijssr-2128	470	3	r.	r.	PROPN
aijssr-2128	470	4	o.	o.	PROPN
aijssr-2128	470	5	(	(	PUNCT
aijssr-2128	470	6	2014	2014	NUM
aijssr-2128	470	7	)	)	PUNCT
aijssr-2128	470	8	.	.	PUNCT
aijssr-2128	471	1	influence	influence	NOUN
aijssr-2128	471	2	of	of	ADP
aijssr-2128	471	3	internal	internal	ADJ
aijssr-2128	471	4	controls	control	NOUN
aijssr-2128	471	5	on	on	ADP
aijssr-2128	471	6	performance	performance	NOUN
aijssr-2128	471	7	of	of	ADP
aijssr-2128	471	8	county	county	NOUN
aijssr-2128	471	9	governments	government	NOUN
aijssr-2128	471	10	in	in	ADP
aijssr-2128	471	11	kenya	kenya	PROPN
aijssr-2128	471	12	.	.	PUNCT
aijssr-2128	472	1	mba	mba	PROPN
aijssr-2128	472	2	,	,	PUNCT
aijssr-2128	472	3	the	the	DET
aijssr-2128	472	4	university	university	PROPN
aijssr-2128	472	5	of	of	ADP
aijssr-2128	472	6	nairobi	nairobi	PROPN
aijssr-2128	472	7	.	.	PUNCT
aijssr-2128	473	1	scott	scott	PROPN
aijssr-2128	473	2	,	,	PUNCT
aijssr-2128	473	3	w.	w.	PROPN
aijssr-2128	473	4	r.	r.	PROPN
aijssr-2128	473	5	(	(	PUNCT
aijssr-2128	473	6	2005	2005	NUM
aijssr-2128	473	7	)	)	PUNCT
aijssr-2128	473	8	.	.	PUNCT
aijssr-2128	474	1	information	information	NOUN
aijssr-2128	474	2	processing	processing	NOUN
aijssr-2128	474	3	:	:	PUNCT
aijssr-2128	474	4	creating	create	VERB
aijssr-2128	474	5	organizations	organization	NOUN
aijssr-2128	474	6	.	.	PUNCT
aijssr-2128	475	1	englewood	englewood	PROPN
aijssr-2128	475	2	cliffs	cliffs	PROPN
aijssr-2128	475	3	,	,	PUNCT
aijssr-2128	475	4	nj	nj	PROPN
aijssr-2128	475	5	:	:	PUNCT
aijssr-2128	475	6	prentice	prentice	PROPN
aijssr-2128	475	7	hall	hall	PROPN
aijssr-2128	475	8	tumushabe	tumushabe	PROPN
aijssr-2128	475	9	,	,	PUNCT
aijssr-2128	475	10	g.	g.	PROPN
aijssr-2128	475	11	w.	w.	PROPN
aijssr-2128	475	12	,	,	PUNCT
aijssr-2128	475	13	muyomba	muyomba	NOUN
aijssr-2128	475	14	-	-	PUNCT
aijssr-2128	475	15	tamale	tamale	NOUN
aijssr-2128	475	16	,	,	PUNCT
aijssr-2128	475	17	l.	l.	PROPN
aijssr-2128	475	18	,	,	PUNCT
aijssr-2128	475	19	&	&	CCONJ
aijssr-2128	475	20	mushemeza	mushemeza	PROPN
aijssr-2128	475	21	,	,	PUNCT
aijssr-2128	475	22	e.	e.	PROPN
aijssr-2128	475	23	d.	d.	PROPN
aijssr-2128	475	24	(	(	PUNCT
aijssr-2128	475	25	2010	2010	NUM
aijssr-2128	475	26	)	)	PUNCT
aijssr-2128	475	27	.	.	PUNCT
aijssr-2128	476	1	monitoring	monitoring	NOUN
aijssr-2128	476	2	and	and	CCONJ
aijssr-2128	476	3	assessing	assess	VERB
aijssr-2128	476	4	the	the	DET
aijssr-2128	476	5	performance	performance	NOUN
aijssr-2128	476	6	of	of	ADP
aijssr-2128	476	7	local	local	ADJ
aijssr-2128	476	8	government	government	NOUN
aijssr-2128	476	9	councils	council	NOUN
aijssr-2128	476	10	in	in	ADP
aijssr-2128	476	11	uganda	uganda	PROPN
aijssr-2128	476	12	:	:	PUNCT
aijssr-2128	476	13	background	background	NOUN
aijssr-2128	476	14	,	,	PUNCT
aijssr-2128	476	15	methodology	methodology	NOUN
aijssr-2128	476	16	and	and	CCONJ
aijssr-2128	476	17	score	score	NOUN
aijssr-2128	476	18	card	card	NOUN
aijssr-2128	476	19	.	.	PUNCT
aijssr-2128	477	1	turley	turley	PROPN
aijssr-2128	477	2	,	,	PUNCT
aijssr-2128	477	3	g.	g.	PROPN
aijssr-2128	477	4	,	,	PUNCT
aijssr-2128	477	5	robbins	robbins	PROPN
aijssr-2128	477	6	,	,	PUNCT
aijssr-2128	477	7	g.	g.	PROPN
aijssr-2128	477	8	,	,	PUNCT
aijssr-2128	477	9	&	&	CCONJ
aijssr-2128	477	10	mcnena	mcnena	PROPN
aijssr-2128	477	11	,	,	PUNCT
aijssr-2128	477	12	s.	s.	PROPN
aijssr-2128	477	13	(	(	PUNCT
aijssr-2128	477	14	2015	2015	NUM
aijssr-2128	477	15	)	)	PUNCT
aijssr-2128	477	16	.	.	PUNCT
aijssr-2128	478	1	a	a	DET
aijssr-2128	478	2	framework	framework	NOUN
aijssr-2128	478	3	to	to	PART
aijssr-2128	478	4	measure	measure	VERB
aijssr-2128	478	5	the	the	DET
aijssr-2128	478	6	financial	financial	ADJ
aijssr-2128	478	7	performance	performance	NOUN
aijssr-2128	478	8	of	of	ADP
aijssr-2128	478	9	local	local	ADJ
aijssr-2128	478	10	governments	government	NOUN
aijssr-2128	478	11	.	.	PUNCT
aijssr-2128	479	1	local	local	ADJ
aijssr-2128	479	2	government	government	NOUN
aijssr-2128	479	3	studies	study	NOUN
aijssr-2128	479	4	,	,	PUNCT
aijssr-2128	479	5	41(3	41(3	NOUN
aijssr-2128	479	6	)	)	PUNCT
aijssr-2128	479	7	,	,	PUNCT
aijssr-2128	479	8	401–420	401–420	NUM
aijssr-2128	479	9	.	.	PUNCT
aijssr-2128	479	10	wolk	wolk	PROPN
aijssr-2128	479	11	,	,	PUNCT
aijssr-2128	479	12	h.	h.	PROPN
aijssr-2128	479	13	i.	i.	PROPN
aijssr-2128	479	14	,	,	PUNCT
aijssr-2128	479	15	dodd	dodd	PROPN
aijssr-2128	479	16	,	,	PUNCT
aijssr-2128	479	17	j.	j.	PROPN
aijssr-2128	479	18	l.	l.	PROPN
aijssr-2128	479	19	,	,	PUNCT
aijssr-2128	479	20	&	&	CCONJ
aijssr-2128	479	21	rozycki	rozycki	PROPN
aijssr-2128	479	22	,	,	PUNCT
aijssr-2128	479	23	j.	j.	PROPN
aijssr-2128	479	24	j.	j.	PROPN
aijssr-2128	479	25	(	(	PUNCT
aijssr-2128	479	26	2008	2008	NUM
aijssr-2128	479	27	)	)	PUNCT
aijssr-2128	479	28	.	.	PUNCT
aijssr-2128	480	1	accounting	accounting	NOUN
aijssr-2128	480	2	theory	theory	NOUN
aijssr-2128	480	3	:	:	PUNCT
aijssr-2128	480	4	conceptual	conceptual	ADJ
aijssr-2128	480	5	issues	issue	NOUN
aijssr-2128	480	6	in	in	ADP
aijssr-2128	480	7	a	a	DET
aijssr-2128	480	8	political	political	ADJ
aijssr-2128	480	9	and	and	CCONJ
aijssr-2128	480	10	economic	economic	ADJ
aijssr-2128	480	11	environment	environment	NOUN
aijssr-2128	480	12	(	(	PUNCT
aijssr-2128	480	13	vol	vol	NOUN
aijssr-2128	480	14	.	.	NOUN
aijssr-2128	480	15	2	2	NUM
aijssr-2128	480	16	)	)	PUNCT
aijssr-2128	480	17	.	.	PUNCT
aijssr-2128	481	1	sage	sage	NOUN
aijssr-2128	481	2	.	.	PUNCT
aijssr-2128	482	1	publisher	publisher	PROPN
aijssr-2128	482	2	’s	’s	PART
aijssr-2128	482	3	note	note	NOUN
aijssr-2128	482	4	:	:	PUNCT
aijssr-2128	482	5	cribfb	cribfb	PROPN
aijssr-2128	482	6	stays	stay	VERB
aijssr-2128	482	7	neutral	neutral	ADJ
aijssr-2128	482	8	with	with	ADP
aijssr-2128	482	9	regard	regard	NOUN
aijssr-2128	482	10	to	to	ADP
aijssr-2128	482	11	jurisdictional	jurisdictional	ADJ
aijssr-2128	482	12	claims	claim	NOUN
aijssr-2128	482	13	in	in	ADP
aijssr-2128	482	14	published	publish	VERB
aijssr-2128	482	15	maps	map	NOUN
aijssr-2128	482	16	and	and	CCONJ
aijssr-2128	482	17	institutional	institutional	ADJ
aijssr-2128	482	18	affiliations	affiliation	NOUN
aijssr-2128	482	19	.	.	PUNCT
aijssr-2128	483	1	©	©	ADP
aijssr-2128	483	2	2023	2023	NUM
aijssr-2128	483	3	by	by	ADP
aijssr-2128	483	4	the	the	DET
aijssr-2128	483	5	authors	author	NOUN
aijssr-2128	483	6	.	.	PUNCT
aijssr-2128	484	1	licensee	licensee	PROPN
aijssr-2128	484	2	cribfb	cribfb	PROPN
aijssr-2128	484	3	,	,	PUNCT
aijssr-2128	484	4	usa	usa	PROPN
aijssr-2128	484	5	.	.	PROPN
aijssr-2128	485	1	this	this	DET
aijssr-2128	485	2	article	article	NOUN
aijssr-2128	485	3	is	be	AUX
aijssr-2128	485	4	an	an	DET
aijssr-2128	485	5	open	open	ADJ
aijssr-2128	485	6	access	access	NOUN
aijssr-2128	485	7	article	article	NOUN
aijssr-2128	485	8	distributed	distribute	VERB
aijssr-2128	485	9	under	under	ADP
aijssr-2128	485	10	the	the	DET
aijssr-2128	485	11	terms	term	NOUN
aijssr-2128	485	12	and	and	CCONJ
aijssr-2128	485	13	conditions	condition	NOUN
aijssr-2128	485	14	of	of	ADP
aijssr-2128	485	15	the	the	DET
aijssr-2128	485	16	creative	creative	ADJ
aijssr-2128	485	17	commons	common	NOUN
aijssr-2128	485	18	attribution	attribution	NOUN
aijssr-2128	485	19	(	(	PUNCT
aijssr-2128	485	20	cc	cc	NOUN
aijssr-2128	485	21	by	by	ADP
aijssr-2128	485	22	)	)	PUNCT
aijssr-2128	485	23	license	license	NOUN
aijssr-2128	485	24	(	(	PUNCT
aijssr-2128	485	25	http://creativecommons.org/licenses/by/4.0/	http://creativecommons.org/licenses/by/4.0/	PROPN
aijssr-2128	485	26	)	)	PUNCT
aijssr-2128	485	27	.	.	PUNCT
aijssr-2128	486	1	american	american	PROPN
aijssr-2128	486	2	international	international	PROPN
aijssr-2128	486	3	journal	journal	PROPN
aijssr-2128	486	4	of	of	ADP
aijssr-2128	486	5	social	social	ADJ
aijssr-2128	486	6	science	science	NOUN
aijssr-2128	486	7	research	research	NOUN
aijssr-2128	486	8	(	(	PUNCT
aijssr-2128	486	9	p	p	NOUN
aijssr-2128	486	10	-	-	PUNCT
aijssr-2128	486	11	issn	issn	VERB
aijssr-2128	486	12	2576	2576	NUM
aijssr-2128	486	13	-	-	PUNCT
aijssr-2128	486	14	103x	103x	NOUN
aijssr-2128	486	15	e	e	NOUN
aijssr-2128	486	16	-	-	NOUN
aijssr-2128	486	17	issn	issn	VERB
aijssr-2128	486	18	2576	2576	NUM
aijssr-2128	486	19	-	-	PUNCT
aijssr-2128	486	20	1048	1048	NUM
aijssr-2128	486	21	)	)	PUNCT
aijssr-2128	486	22	by	by	ADP
aijssr-2128	486	23	cribfb	cribfb	PROPN
aijssr-2128	486	24	is	be	AUX
aijssr-2128	486	25	licensed	license	VERB
aijssr-2128	486	26	under	under	ADP
aijssr-2128	486	27	a	a	DET
aijssr-2128	486	28	creative	creative	ADJ
aijssr-2128	486	29	commons	common	NOUN
aijssr-2128	486	30	attribution	attribution	NOUN
aijssr-2128	486	31	4.0	4.0	NUM
aijssr-2128	486	32	international	international	ADJ
aijssr-2128	486	33	license	license	NOUN
aijssr-2128	486	34	.	.	PUNCT
aijssr-2128	487	1	http://creativecommons.org/licenses/by/4.0/	http://creativecommons.org/licenses/by/4.0/	PROPN
aijssr-2128	487	2	)	)	PUNCT
aijssr-2128	488	1	http://creativecommons.org/licenses/by/4.0/	http://creativecommons.org/licenses/by/4.0/	PROPN
aijssr-2128	488	2	http://creativecommons.org/licenses/by/4.0/	http://creativecommons.org/licenses/by/4.0/	PROPN
aijssr-2128	488	3	http://creativecommons.org/licenses/by/4.0/	http://creativecommons.org/licenses/by/4.0/	PROPN