id	sid	tid	token	lemma	pos
ajpdis-5036	1	1	105	105	NUM
ajpdis-5036	1	2	journal	journal	NOUN
ajpdis-5036	1	3	of	of	ADP
ajpdis-5036	1	4	public	public	ADJ
ajpdis-5036	1	5	diplomacy	diplomacy	NOUN
ajpdis-5036	1	6	and	and	CCONJ
ajpdis-5036	1	7	international	international	ADJ
ajpdis-5036	1	8	studies	study	NOUN
ajpdis-5036	1	9	www	www	PROPN
ajpdis-5036	1	10	.	.	PROPN
ajpdis-5036	2	1	grnjournal.us	grnjournal.us	PROPN
ajpdis-5036	2	2	american	american	PROPN
ajpdis-5036	2	3	journal	journal	PROPN
ajpdis-5036	2	4	of	of	ADP
ajpdis-5036	2	5	public	public	ADJ
ajpdis-5036	2	6	diplomacy	diplomacy	NOUN
ajpdis-5036	2	7	and	and	CCONJ
ajpdis-5036	2	8	international	international	ADJ
ajpdis-5036	2	9	studies	study	NOUN
ajpdis-5036	2	10	volume	volume	NOUN
ajpdis-5036	2	11	02	02	NUM
ajpdis-5036	2	12	,	,	PUNCT
ajpdis-5036	2	13	issue	issue	NOUN
ajpdis-5036	2	14	06	06	NUM
ajpdis-5036	2	15	,	,	PUNCT
ajpdis-5036	2	16	2024	2024	NUM
ajpdis-5036	2	17	issn	issn	X
ajpdis-5036	2	18	(	(	PUNCT
ajpdis-5036	2	19	e):2993	e):2993	PROPN
ajpdis-5036	2	20	-	-	PUNCT
ajpdis-5036	2	21	2157	2157	NUM
ajpdis-5036	2	22	the	the	DET
ajpdis-5036	2	23	role	role	NOUN
ajpdis-5036	2	24	of	of	ADP
ajpdis-5036	2	25	budget	budget	NOUN
ajpdis-5036	2	26	and	and	CCONJ
ajpdis-5036	2	27	finance	finance	NOUN
ajpdis-5036	2	28	around	around	ADP
ajpdis-5036	2	29	the	the	DET
ajpdis-5036	2	30	world	world	NOUN
ajpdis-5036	2	31	mamayusupova	mamayusupova	PROPN
ajpdis-5036	2	32	shokhina	shokhina	PROPN
ajpdis-5036	2	33	ulugbek	ulugbek	PROPN
ajpdis-5036	2	34	kizi	kizi	PROPN
ajpdis-5036	2	35	tashkent	tashkent	PROPN
ajpdis-5036	2	36	state	state	PROPN
ajpdis-5036	2	37	university	university	PROPN
ajpdis-5036	2	38	of	of	ADP
ajpdis-5036	2	39	economics	economic	NOUN
ajpdis-5036	2	40	,	,	PUNCT
ajpdis-5036	2	41	finance	finance	NOUN
ajpdis-5036	2	42	and	and	CCONJ
ajpdis-5036	2	43	accounting	accounting	NOUN
ajpdis-5036	2	44	faculty	faculty	NOUN
ajpdis-5036	2	45	,	,	PUNCT
ajpdis-5036	2	46	3	3	NUM
ajpdis-5036	2	47	-	-	PUNCT
ajpdis-5036	2	48	year	year	NOUN
ajpdis-5036	2	49	student	student	NOUN
ajpdis-5036	2	50	abstract	abstract	NOUN
ajpdis-5036	2	51	:	:	PUNCT
ajpdis-5036	2	52	this	this	DET
ajpdis-5036	2	53	passage	passage	NOUN
ajpdis-5036	2	54	elucidates	elucidate	VERB
ajpdis-5036	2	55	the	the	DET
ajpdis-5036	2	56	impact	impact	NOUN
ajpdis-5036	2	57	of	of	ADP
ajpdis-5036	2	58	accounting	accounting	NOUN
ajpdis-5036	2	59	methods	method	NOUN
ajpdis-5036	2	60	on	on	ADP
ajpdis-5036	2	61	financial	financial	ADJ
ajpdis-5036	2	62	reporting	reporting	NOUN
ajpdis-5036	2	63	and	and	CCONJ
ajpdis-5036	2	64	decision	decision	NOUN
ajpdis-5036	2	65	-	-	PUNCT
ajpdis-5036	2	66	making	make	VERB
ajpdis-5036	2	67	processes	process	NOUN
ajpdis-5036	2	68	within	within	ADP
ajpdis-5036	2	69	the	the	DET
ajpdis-5036	2	70	context	context	NOUN
ajpdis-5036	2	71	of	of	ADP
ajpdis-5036	2	72	wisconsin	wisconsin	PROPN
ajpdis-5036	2	73	's	's	PART
ajpdis-5036	2	74	government	government	NOUN
ajpdis-5036	2	75	operations	operation	NOUN
ajpdis-5036	2	76	.	.	PUNCT
ajpdis-5036	3	1	it	it	PRON
ajpdis-5036	3	2	highlights	highlight	VERB
ajpdis-5036	3	3	the	the	DET
ajpdis-5036	3	4	distinction	distinction	NOUN
ajpdis-5036	3	5	between	between	ADP
ajpdis-5036	3	6	the	the	DET
ajpdis-5036	3	7	"	"	PUNCT
ajpdis-5036	3	8	cash	cash	NOUN
ajpdis-5036	3	9	"	"	PUNCT
ajpdis-5036	3	10	basis	basis	NOUN
ajpdis-5036	3	11	of	of	ADP
ajpdis-5036	3	12	accounting	accounting	NOUN
ajpdis-5036	3	13	,	,	PUNCT
ajpdis-5036	3	14	which	which	PRON
ajpdis-5036	3	15	records	record	VERB
ajpdis-5036	3	16	transactions	transaction	NOUN
ajpdis-5036	3	17	based	base	VERB
ajpdis-5036	3	18	on	on	ADP
ajpdis-5036	3	19	cash	cash	NOUN
ajpdis-5036	3	20	inflows	inflow	NOUN
ajpdis-5036	3	21	and	and	CCONJ
ajpdis-5036	3	22	outflows	outflow	NOUN
ajpdis-5036	3	23	,	,	PUNCT
ajpdis-5036	3	24	and	and	CCONJ
ajpdis-5036	3	25	generally	generally	ADV
ajpdis-5036	3	26	accepted	accept	VERB
ajpdis-5036	3	27	accounting	accounting	NOUN
ajpdis-5036	3	28	principles	principle	NOUN
ajpdis-5036	3	29	(	(	PUNCT
ajpdis-5036	3	30	gaap	gaap	PROPN
ajpdis-5036	3	31	)	)	PUNCT
ajpdis-5036	3	32	,	,	PUNCT
ajpdis-5036	3	33	which	which	PRON
ajpdis-5036	3	34	provide	provide	VERB
ajpdis-5036	3	35	a	a	DET
ajpdis-5036	3	36	more	more	ADV
ajpdis-5036	3	37	comprehensive	comprehensive	ADJ
ajpdis-5036	3	38	view	view	NOUN
ajpdis-5036	3	39	of	of	ADP
ajpdis-5036	3	40	financial	financial	ADJ
ajpdis-5036	3	41	performance	performance	NOUN
ajpdis-5036	3	42	by	by	ADP
ajpdis-5036	3	43	recognizing	recognize	VERB
ajpdis-5036	3	44	accrued	accrue	VERB
ajpdis-5036	3	45	expenses	expense	NOUN
ajpdis-5036	3	46	and	and	CCONJ
ajpdis-5036	3	47	revenues	revenue	NOUN
ajpdis-5036	3	48	.	.	PUNCT
ajpdis-5036	4	1	the	the	DET
ajpdis-5036	4	2	discussion	discussion	NOUN
ajpdis-5036	4	3	emphasizes	emphasize	VERB
ajpdis-5036	4	4	how	how	SCONJ
ajpdis-5036	4	5	the	the	DET
ajpdis-5036	4	6	use	use	NOUN
ajpdis-5036	4	7	of	of	ADP
ajpdis-5036	4	8	cash	cash	NOUN
ajpdis-5036	4	9	basis	basis	NOUN
ajpdis-5036	4	10	accounting	accounting	NOUN
ajpdis-5036	4	11	in	in	ADP
ajpdis-5036	4	12	wisconsin	wisconsin	PROPN
ajpdis-5036	4	13	has	have	AUX
ajpdis-5036	4	14	led	lead	VERB
ajpdis-5036	4	15	to	to	ADP
ajpdis-5036	4	16	discrepancies	discrepancy	NOUN
ajpdis-5036	4	17	between	between	ADP
ajpdis-5036	4	18	budgeted	budget	VERB
ajpdis-5036	4	19	amounts	amount	NOUN
ajpdis-5036	4	20	and	and	CCONJ
ajpdis-5036	4	21	actual	actual	ADJ
ajpdis-5036	4	22	financial	financial	ADJ
ajpdis-5036	4	23	outcomes	outcome	NOUN
ajpdis-5036	4	24	,	,	PUNCT
ajpdis-5036	4	25	resulting	result	VERB
ajpdis-5036	4	26	in	in	ADP
ajpdis-5036	4	27	deficits	deficit	NOUN
ajpdis-5036	4	28	that	that	PRON
ajpdis-5036	4	29	affect	affect	VERB
ajpdis-5036	4	30	the	the	DET
ajpdis-5036	4	31	state	state	NOUN
ajpdis-5036	4	32	's	's	PART
ajpdis-5036	4	33	creditworthiness	creditworthiness	NOUN
ajpdis-5036	4	34	.	.	PUNCT
ajpdis-5036	5	1	furthermore	furthermore	ADV
ajpdis-5036	5	2	,	,	PUNCT
ajpdis-5036	5	3	it	it	PRON
ajpdis-5036	5	4	underscores	underscore	VERB
ajpdis-5036	5	5	the	the	DET
ajpdis-5036	5	6	legal	legal	ADJ
ajpdis-5036	5	7	requirement	requirement	NOUN
ajpdis-5036	5	8	for	for	SCONJ
ajpdis-5036	5	9	local	local	ADJ
ajpdis-5036	5	10	governments	government	NOUN
ajpdis-5036	5	11	to	to	PART
ajpdis-5036	5	12	adhere	adhere	VERB
ajpdis-5036	5	13	to	to	ADP
ajpdis-5036	5	14	gaap	gaap	PROPN
ajpdis-5036	5	15	standards	standard	NOUN
ajpdis-5036	5	16	,	,	PUNCT
ajpdis-5036	5	17	ensuring	ensure	VERB
ajpdis-5036	5	18	consistency	consistency	NOUN
ajpdis-5036	5	19	and	and	CCONJ
ajpdis-5036	5	20	transparency	transparency	NOUN
ajpdis-5036	5	21	in	in	ADP
ajpdis-5036	5	22	financial	financial	ADJ
ajpdis-5036	5	23	reporting	reporting	NOUN
ajpdis-5036	5	24	across	across	ADP
ajpdis-5036	5	25	different	different	ADJ
ajpdis-5036	5	26	governmental	governmental	ADJ
ajpdis-5036	5	27	levels	level	NOUN
ajpdis-5036	5	28	.	.	PUNCT
ajpdis-5036	6	1	keywords	keyword	NOUN
ajpdis-5036	6	2	:	:	PUNCT
ajpdis-5036	6	3	accounting	account	VERB
ajpdis-5036	6	4	basis	basis	NOUN
ajpdis-5036	6	5	,	,	PUNCT
ajpdis-5036	6	6	cash	cash	NOUN
ajpdis-5036	6	7	basis	basis	NOUN
ajpdis-5036	6	8	accounting	accounting	NOUN
ajpdis-5036	6	9	,	,	PUNCT
ajpdis-5036	6	10	generally	generally	ADV
ajpdis-5036	6	11	accepted	accept	VERB
ajpdis-5036	6	12	accounting	accounting	NOUN
ajpdis-5036	6	13	principles	principle	NOUN
ajpdis-5036	6	14	(	(	PUNCT
ajpdis-5036	6	15	gaap	gaap	PROPN
ajpdis-5036	6	16	)	)	PUNCT
ajpdis-5036	6	17	,	,	PUNCT
ajpdis-5036	6	18	financial	financial	ADJ
ajpdis-5036	6	19	reporting	reporting	NOUN
ajpdis-5036	6	20	,	,	PUNCT
ajpdis-5036	6	21	budgeting	budgeting	NOUN
ajpdis-5036	6	22	,	,	PUNCT
ajpdis-5036	6	23	deficit	deficit	NOUN
ajpdis-5036	6	24	fiscal	fiscal	ADJ
ajpdis-5036	6	25	management	management	NOUN
ajpdis-5036	6	26	.	.	PUNCT
ajpdis-5036	7	1	introduction	introduction	NOUN
ajpdis-5036	7	2	:	:	PUNCT
ajpdis-5036	7	3	a	a	DET
ajpdis-5036	7	4	budget	budget	NOUN
ajpdis-5036	7	5	generally	generally	ADV
ajpdis-5036	7	6	fulfills	fulfill	VERB
ajpdis-5036	7	7	four	four	NUM
ajpdis-5036	7	8	essential	essential	ADJ
ajpdis-5036	7	9	functions	function	NOUN
ajpdis-5036	7	10	:	:	PUNCT
ajpdis-5036	7	11	it	it	PRON
ajpdis-5036	7	12	acts	act	VERB
ajpdis-5036	7	13	as	as	ADP
ajpdis-5036	7	14	an	an	DET
ajpdis-5036	7	15	accounting	accounting	NOUN
ajpdis-5036	7	16	tool	tool	NOUN
ajpdis-5036	7	17	,	,	PUNCT
ajpdis-5036	7	18	a	a	DET
ajpdis-5036	7	19	management	management	NOUN
ajpdis-5036	7	20	document	document	NOUN
ajpdis-5036	7	21	,	,	PUNCT
ajpdis-5036	7	22	a	a	DET
ajpdis-5036	7	23	decision	decision	NOUN
ajpdis-5036	7	24	-	-	PUNCT
ajpdis-5036	7	25	making	make	VERB
ajpdis-5036	7	26	guide	guide	NOUN
ajpdis-5036	7	27	,	,	PUNCT
ajpdis-5036	7	28	and	and	CCONJ
ajpdis-5036	7	29	a	a	DET
ajpdis-5036	7	30	communication	communication	NOUN
ajpdis-5036	7	31	device	device	NOUN
ajpdis-5036	7	32	.	.	PUNCT
ajpdis-5036	8	1	as	as	ADP
ajpdis-5036	8	2	an	an	DET
ajpdis-5036	8	3	accounting	accounting	NOUN
ajpdis-5036	8	4	tool	tool	NOUN
ajpdis-5036	8	5	,	,	PUNCT
ajpdis-5036	8	6	much	much	ADV
ajpdis-5036	8	7	like	like	ADP
ajpdis-5036	8	8	a	a	DET
ajpdis-5036	8	9	personal	personal	ADJ
ajpdis-5036	8	10	checkbook	checkbook	NOUN
ajpdis-5036	8	11	,	,	PUNCT
ajpdis-5036	8	12	a	a	DET
ajpdis-5036	8	13	budget	budget	NOUN
ajpdis-5036	8	14	records	record	VERB
ajpdis-5036	8	15	expenditures	expenditure	NOUN
ajpdis-5036	8	16	and	and	CCONJ
ajpdis-5036	8	17	revenues	revenue	NOUN
ajpdis-5036	8	18	.	.	PUNCT
ajpdis-5036	9	1	thus	thus	ADV
ajpdis-5036	9	2	,	,	PUNCT
ajpdis-5036	9	3	while	while	SCONJ
ajpdis-5036	9	4	the	the	DET
ajpdis-5036	9	5	adoption	adoption	NOUN
ajpdis-5036	9	6	of	of	ADP
ajpdis-5036	9	7	a	a	DET
ajpdis-5036	9	8	budget	budget	NOUN
ajpdis-5036	9	9	dictates	dictate	VERB
ajpdis-5036	9	10	the	the	DET
ajpdis-5036	9	11	spending	spending	NOUN
ajpdis-5036	9	12	limits	limit	NOUN
ajpdis-5036	9	13	for	for	ADP
ajpdis-5036	9	14	a	a	DET
ajpdis-5036	9	15	department	department	NOUN
ajpdis-5036	9	16	or	or	CCONJ
ajpdis-5036	9	17	agency	agency	NOUN
ajpdis-5036	9	18	,	,	PUNCT
ajpdis-5036	9	19	actual	actual	ADJ
ajpdis-5036	9	20	expenditures	expenditure	NOUN
ajpdis-5036	9	21	must	must	AUX
ajpdis-5036	9	22	be	be	AUX
ajpdis-5036	9	23	meticulously	meticulously	ADV
ajpdis-5036	9	24	recorded	record	VERB
ajpdis-5036	9	25	and	and	CCONJ
ajpdis-5036	9	26	audited	audit	VERB
ajpdis-5036	9	27	at	at	ADP
ajpdis-5036	9	28	the	the	DET
ajpdis-5036	9	29	fiscal	fiscal	ADJ
ajpdis-5036	9	30	year	year	NOUN
ajpdis-5036	9	31	's	's	PART
ajpdis-5036	9	32	end	end	NOUN
ajpdis-5036	9	33	.	.	PUNCT
ajpdis-5036	10	1	similarly	similarly	ADV
ajpdis-5036	10	2	,	,	PUNCT
ajpdis-5036	10	3	although	although	SCONJ
ajpdis-5036	10	4	authorization	authorization	NOUN
ajpdis-5036	10	5	to	to	PART
ajpdis-5036	10	6	spend	spend	VERB
ajpdis-5036	10	7	tax	tax	NOUN
ajpdis-5036	10	8	dollars	dollar	NOUN
ajpdis-5036	10	9	is	be	AUX
ajpdis-5036	10	10	granted	grant	VERB
ajpdis-5036	10	11	to	to	ADP
ajpdis-5036	10	12	a	a	DET
ajpdis-5036	10	13	department	department	NOUN
ajpdis-5036	10	14	or	or	CCONJ
ajpdis-5036	10	15	agency	agency	NOUN
ajpdis-5036	10	16	,	,	PUNCT
ajpdis-5036	10	17	managers	manager	NOUN
ajpdis-5036	10	18	are	be	AUX
ajpdis-5036	10	19	given	give	VERB
ajpdis-5036	10	20	a	a	DET
ajpdis-5036	10	21	certain	certain	ADJ
ajpdis-5036	10	22	degree	degree	NOUN
ajpdis-5036	10	23	of	of	ADP
ajpdis-5036	10	24	discretion	discretion	NOUN
ajpdis-5036	10	25	regarding	regard	VERB
ajpdis-5036	10	26	how	how	SCONJ
ajpdis-5036	10	27	these	these	DET
ajpdis-5036	10	28	expenditures	expenditure	NOUN
ajpdis-5036	10	29	are	be	AUX
ajpdis-5036	10	30	made	make	VERB
ajpdis-5036	10	31	.	.	PUNCT
ajpdis-5036	11	1	management	management	NOUN
ajpdis-5036	11	2	decisions	decision	NOUN
ajpdis-5036	11	3	,	,	PUNCT
ajpdis-5036	11	4	therefore	therefore	ADV
ajpdis-5036	11	5	,	,	PUNCT
ajpdis-5036	11	6	dictate	dictate	VERB
ajpdis-5036	11	7	the	the	DET
ajpdis-5036	11	8	specific	specific	ADJ
ajpdis-5036	11	9	allocation	allocation	NOUN
ajpdis-5036	11	10	of	of	ADP
ajpdis-5036	11	11	resources	resource	NOUN
ajpdis-5036	11	12	within	within	ADP
ajpdis-5036	11	13	legal	legal	ADJ
ajpdis-5036	11	14	boundaries	boundary	NOUN
ajpdis-5036	11	15	.	.	PUNCT
ajpdis-5036	12	1	on	on	ADP
ajpdis-5036	12	2	a	a	DET
ajpdis-5036	12	3	larger	large	ADJ
ajpdis-5036	12	4	scale	scale	NOUN
ajpdis-5036	12	5	,	,	PUNCT
ajpdis-5036	12	6	a	a	DET
ajpdis-5036	12	7	budget	budget	NOUN
ajpdis-5036	12	8	document	document	NOUN
ajpdis-5036	12	9	reflects	reflect	VERB
ajpdis-5036	12	10	the	the	DET
ajpdis-5036	12	11	legislature	legislature	NOUN
ajpdis-5036	12	12	's	's	PART
ajpdis-5036	12	13	and	and	CCONJ
ajpdis-5036	12	14	governor	governor	NOUN
ajpdis-5036	12	15	's	's	PART
ajpdis-5036	12	16	policy	policy	NOUN
ajpdis-5036	12	17	objectives	objective	NOUN
ajpdis-5036	12	18	.	.	PUNCT
ajpdis-5036	13	1	recently	recently	ADV
ajpdis-5036	13	2	,	,	PUNCT
ajpdis-5036	13	3	the	the	DET
ajpdis-5036	13	4	primary	primary	ADJ
ajpdis-5036	13	5	focus	focus	NOUN
ajpdis-5036	13	6	has	have	AUX
ajpdis-5036	13	7	been	be	AUX
ajpdis-5036	13	8	on	on	ADP
ajpdis-5036	13	9	limiting	limit	VERB
ajpdis-5036	13	10	tax	tax	NOUN
ajpdis-5036	13	11	growth	growth	NOUN
ajpdis-5036	13	12	(	(	PUNCT
ajpdis-5036	13	13	wisconsin	wisconsin	PROPN
ajpdis-5036	13	14	legislative	legislative	PROPN
ajpdis-5036	13	15	reference	reference	PROPN
ajpdis-5036	13	16	bureau	bureau	NOUN
ajpdis-5036	13	17	,	,	PUNCT
ajpdis-5036	13	18	2005	2005	NUM
ajpdis-5036	13	19	)	)	PUNCT
ajpdis-5036	13	20	.	.	PUNCT
ajpdis-5036	14	1	[	[	X
ajpdis-5036	14	2	1	1	X
ajpdis-5036	14	3	]	]	PUNCT
ajpdis-5036	14	4	consequently	consequently	ADV
ajpdis-5036	14	5	,	,	PUNCT
ajpdis-5036	14	6	the	the	DET
ajpdis-5036	14	7	state	state	NOUN
ajpdis-5036	14	8	-	-	PUNCT
ajpdis-5036	14	9	level	level	NOUN
ajpdis-5036	14	10	budgeting	budgeting	NOUN
ajpdis-5036	14	11	process	process	NOUN
ajpdis-5036	14	12	over	over	ADP
ajpdis-5036	14	13	the	the	DET
ajpdis-5036	14	14	past	past	ADJ
ajpdis-5036	14	15	decade	decade	NOUN
ajpdis-5036	14	16	has	have	AUX
ajpdis-5036	14	17	been	be	AUX
ajpdis-5036	14	18	influenced	influence	VERB
ajpdis-5036	14	19	by	by	ADP
ajpdis-5036	14	20	policies	policy	NOUN
ajpdis-5036	14	21	aimed	aim	VERB
ajpdis-5036	14	22	at	at	ADP
ajpdis-5036	14	23	reducing	reduce	VERB
ajpdis-5036	14	24	property	property	NOUN
ajpdis-5036	14	25	taxes	taxis	NOUN
ajpdis-5036	14	26	.	.	PUNCT
ajpdis-5036	15	1	finally	finally	ADV
ajpdis-5036	15	2	,	,	PUNCT
ajpdis-5036	15	3	and	and	CCONJ
ajpdis-5036	15	4	perhaps	perhaps	ADV
ajpdis-5036	15	5	most	most	ADV
ajpdis-5036	15	6	importantly	importantly	ADV
ajpdis-5036	15	7	,	,	PUNCT
ajpdis-5036	15	8	the	the	DET
ajpdis-5036	15	9	budget	budget	NOUN
ajpdis-5036	15	10	serves	serve	VERB
ajpdis-5036	15	11	as	as	ADP
ajpdis-5036	15	12	a	a	DET
ajpdis-5036	15	13	communication	communication	NOUN
ajpdis-5036	15	14	tool	tool	NOUN
ajpdis-5036	15	15	for	for	ADP
ajpdis-5036	15	16	the	the	DET
ajpdis-5036	15	17	public	public	NOUN
ajpdis-5036	15	18	.	.	PUNCT
ajpdis-5036	16	1	through	through	ADP
ajpdis-5036	16	2	the	the	DET
ajpdis-5036	16	3	budget	budget	NOUN
ajpdis-5036	16	4	document	document	NOUN
ajpdis-5036	16	5	,	,	PUNCT
ajpdis-5036	16	6	media	media	NOUN
ajpdis-5036	16	7	coverage	coverage	NOUN
ajpdis-5036	16	8	,	,	PUNCT
ajpdis-5036	16	9	and	and	CCONJ
ajpdis-5036	16	10	the	the	DET
ajpdis-5036	16	11	key	key	ADJ
ajpdis-5036	16	12	policy	policy	NOUN
ajpdis-5036	16	13	outcomes	outcome	NOUN
ajpdis-5036	16	14	of	of	ADP
ajpdis-5036	16	15	the	the	DET
ajpdis-5036	16	16	budget	budget	NOUN
ajpdis-5036	16	17	,	,	PUNCT
ajpdis-5036	16	18	the	the	DET
ajpdis-5036	16	19	public	public	ADJ
ajpdis-5036	16	20	gains	gain	NOUN
ajpdis-5036	16	21	insight	insight	NOUN
ajpdis-5036	16	22	into	into	ADP
ajpdis-5036	16	23	how	how	SCONJ
ajpdis-5036	16	24	their	their	PRON
ajpdis-5036	16	25	tax	tax	NOUN
ajpdis-5036	16	26	dollars	dollar	NOUN
ajpdis-5036	16	27	are	be	AUX
ajpdis-5036	16	28	spent	spend	VERB
ajpdis-5036	16	29	.	.	PUNCT
ajpdis-5036	17	1	government	government	NOUN
ajpdis-5036	17	2	agencies	agency	NOUN
ajpdis-5036	17	3	at	at	ADP
ajpdis-5036	17	4	both	both	CCONJ
ajpdis-5036	17	5	the	the	DET
ajpdis-5036	17	6	state	state	NOUN
ajpdis-5036	17	7	and	and	CCONJ
ajpdis-5036	17	8	local	local	ADJ
ajpdis-5036	17	9	levels	level	NOUN
ajpdis-5036	17	10	initiate	initiate	VERB
ajpdis-5036	17	11	the	the	DET
ajpdis-5036	17	12	formal	formal	ADJ
ajpdis-5036	17	13	budgeting	budgeting	NOUN
ajpdis-5036	17	14	process	process	NOUN
ajpdis-5036	17	15	by	by	ADP
ajpdis-5036	17	16	submitting	submit	VERB
ajpdis-5036	17	17	their	their	PRON
ajpdis-5036	17	18	requests	request	NOUN
ajpdis-5036	17	19	to	to	ADP
ajpdis-5036	17	20	lawmakers	lawmaker	NOUN
ajpdis-5036	17	21	.	.	PUNCT
ajpdis-5036	18	1	these	these	DET
ajpdis-5036	18	2	budget	budget	NOUN
ajpdis-5036	18	3	requests	request	NOUN
ajpdis-5036	18	4	inevitably	inevitably	ADV
ajpdis-5036	18	5	reflect	reflect	VERB
ajpdis-5036	18	6	the	the	DET
ajpdis-5036	18	7	policy	policy	NOUN
ajpdis-5036	18	8	objectives	objective	NOUN
ajpdis-5036	18	9	of	of	ADP
ajpdis-5036	18	10	the	the	DET
ajpdis-5036	18	11	respective	respective	ADJ
ajpdis-5036	18	12	agencies	agency	NOUN
ajpdis-5036	18	13	and	and	CCONJ
ajpdis-5036	18	14	departments	department	NOUN
ajpdis-5036	18	15	,	,	PUNCT
ajpdis-5036	18	16	with	with	ADP
ajpdis-5036	18	17	department	department	NOUN
ajpdis-5036	18	18	heads	head	NOUN
ajpdis-5036	18	19	actively	actively	ADV
ajpdis-5036	18	20	advocating	advocate	VERB
ajpdis-5036	18	21	for	for	ADP
ajpdis-5036	18	22	their	their	PRON
ajpdis-5036	18	23	goals	goal	NOUN
ajpdis-5036	18	24	throughout	throughout	ADP
ajpdis-5036	18	25	the	the	DET
ajpdis-5036	18	26	budgeting	budgeting	NOUN
ajpdis-5036	18	27	process	process	NOUN
ajpdis-5036	18	28	.	.	PUNCT
ajpdis-5036	19	1	alongside	alongside	ADP
ajpdis-5036	19	2	government	government	NOUN
ajpdis-5036	19	3	agencies	agency	NOUN
ajpdis-5036	19	4	,	,	PUNCT
ajpdis-5036	19	5	various	various	ADJ
ajpdis-5036	19	6	advocacy	advocacy	NOUN
ajpdis-5036	19	7	groups	group	NOUN
ajpdis-5036	19	8	,	,	PUNCT
ajpdis-5036	19	9	including	include	VERB
ajpdis-5036	19	10	citizen	citizen	NOUN
ajpdis-5036	19	11	groups	group	NOUN
ajpdis-5036	19	12	,	,	PUNCT
ajpdis-5036	19	13	unions	union	NOUN
ajpdis-5036	19	14	,	,	PUNCT
ajpdis-5036	19	15	and	and	CCONJ
ajpdis-5036	19	16	local	local	ADJ
ajpdis-5036	19	17	governments	government	NOUN
ajpdis-5036	19	18	,	,	PUNCT
ajpdis-5036	19	19	also	also	ADV
ajpdis-5036	19	20	push	push	VERB
ajpdis-5036	19	21	for	for	ADP
ajpdis-5036	19	22	resource	resource	NOUN
ajpdis-5036	19	23	allocation	allocation	NOUN
ajpdis-5036	19	24	.	.	PUNCT
ajpdis-5036	20	1	in	in	ADP
ajpdis-5036	20	2	wisconsin	wisconsin	PROPN
ajpdis-5036	20	3	,	,	PUNCT
ajpdis-5036	20	4	a	a	DET
ajpdis-5036	20	5	significant	significant	ADJ
ajpdis-5036	20	6	portion	portion	NOUN
ajpdis-5036	20	7	of	of	ADP
ajpdis-5036	20	8	state	state	NOUN
ajpdis-5036	20	9	funds	fund	NOUN
ajpdis-5036	20	10	is	be	AUX
ajpdis-5036	20	11	allocated	allocate	VERB
ajpdis-5036	20	12	to	to	ADP
ajpdis-5036	20	13	local	local	ADJ
ajpdis-5036	20	14	governments	government	NOUN
ajpdis-5036	20	15	,	,	PUNCT
ajpdis-5036	20	16	making	make	VERB
ajpdis-5036	20	17	them	they	PRON
ajpdis-5036	20	18	prominent	prominent	ADJ
ajpdis-5036	20	19	advocates	advocate	NOUN
ajpdis-5036	20	20	in	in	ADP
ajpdis-5036	20	21	the	the	DET
ajpdis-5036	20	22	budgeting	budgeting	NOUN
ajpdis-5036	20	23	process	process	NOUN
ajpdis-5036	20	24	.	.	PUNCT
ajpdis-5036	21	1	the	the	DET
ajpdis-5036	21	2	wisconsin	wisconsin	PROPN
ajpdis-5036	21	3	counties	counties	PROPN
ajpdis-5036	21	4	association	association	PROPN
ajpdis-5036	21	5	represents	represent	VERB
ajpdis-5036	21	6	106	106	NUM
ajpdis-5036	21	7	journal	journal	NOUN
ajpdis-5036	21	8	of	of	ADP
ajpdis-5036	21	9	public	public	ADJ
ajpdis-5036	21	10	diplomacy	diplomacy	NOUN
ajpdis-5036	21	11	and	and	CCONJ
ajpdis-5036	21	12	international	international	ADJ
ajpdis-5036	21	13	studies	study	NOUN
ajpdis-5036	21	14	www	www	PROPN
ajpdis-5036	21	15	.	.	PUNCT
ajpdis-5036	22	1	grnjournal.us	grnjournal.us	X
ajpdis-5036	22	2	counties	county	NOUN
ajpdis-5036	22	3	,	,	PUNCT
ajpdis-5036	22	4	while	while	SCONJ
ajpdis-5036	22	5	cities	city	NOUN
ajpdis-5036	22	6	and	and	CCONJ
ajpdis-5036	22	7	villages	village	NOUN
ajpdis-5036	22	8	are	be	AUX
ajpdis-5036	22	9	represented	represent	VERB
ajpdis-5036	22	10	by	by	ADP
ajpdis-5036	22	11	the	the	DET
ajpdis-5036	22	12	league	league	PROPN
ajpdis-5036	22	13	of	of	ADP
ajpdis-5036	22	14	wisconsin	wisconsin	PROPN
ajpdis-5036	22	15	municipalities	municipality	NOUN
ajpdis-5036	22	16	and	and	CCONJ
ajpdis-5036	22	17	the	the	DET
ajpdis-5036	22	18	wisconsin	wisconsin	PROPN
ajpdis-5036	22	19	alliance	alliance	NOUN
ajpdis-5036	22	20	of	of	ADP
ajpdis-5036	22	21	cities	city	NOUN
ajpdis-5036	22	22	.	.	PUNCT
ajpdis-5036	23	1	towns	town	NOUN
ajpdis-5036	23	2	have	have	VERB
ajpdis-5036	23	3	their	their	PRON
ajpdis-5036	23	4	interests	interest	NOUN
ajpdis-5036	23	5	advocated	advocate	VERB
ajpdis-5036	23	6	by	by	ADP
ajpdis-5036	23	7	the	the	DET
ajpdis-5036	23	8	wisconsin	wisconsin	PROPN
ajpdis-5036	23	9	towns	towns	PROPN
ajpdis-5036	23	10	association	association	PROPN
ajpdis-5036	23	11	,	,	PUNCT
ajpdis-5036	23	12	and	and	CCONJ
ajpdis-5036	23	13	school	school	NOUN
ajpdis-5036	23	14	districts	district	NOUN
ajpdis-5036	23	15	are	be	AUX
ajpdis-5036	23	16	represented	represent	VERB
ajpdis-5036	23	17	by	by	ADP
ajpdis-5036	23	18	the	the	DET
ajpdis-5036	23	19	wisconsin	wisconsin	PROPN
ajpdis-5036	23	20	association	association	PROPN
ajpdis-5036	23	21	of	of	ADP
ajpdis-5036	23	22	school	school	NOUN
ajpdis-5036	23	23	district	district	NOUN
ajpdis-5036	23	24	administrators	administrator	NOUN
ajpdis-5036	23	25	and	and	CCONJ
ajpdis-5036	23	26	the	the	DET
ajpdis-5036	23	27	wisconsin	wisconsin	PROPN
ajpdis-5036	23	28	association	association	PROPN
ajpdis-5036	23	29	of	of	ADP
ajpdis-5036	23	30	school	school	NOUN
ajpdis-5036	23	31	boards	board	NOUN
ajpdis-5036	23	32	.	.	PUNCT
ajpdis-5036	24	1	citizen	citizen	NOUN
ajpdis-5036	24	2	advocacy	advocacy	NOUN
ajpdis-5036	24	3	groups	group	NOUN
ajpdis-5036	24	4	,	,	PUNCT
ajpdis-5036	24	5	often	often	ADV
ajpdis-5036	24	6	focused	focus	VERB
ajpdis-5036	24	7	on	on	ADP
ajpdis-5036	24	8	tax	tax	NOUN
ajpdis-5036	24	9	issues	issue	NOUN
ajpdis-5036	24	10	,	,	PUNCT
ajpdis-5036	24	11	are	be	AUX
ajpdis-5036	24	12	also	also	ADV
ajpdis-5036	24	13	active	active	ADJ
ajpdis-5036	24	14	in	in	ADP
ajpdis-5036	24	15	wisconsin	wisconsin	PROPN
ajpdis-5036	24	16	.	.	PUNCT
ajpdis-5036	25	1	examples	example	NOUN
ajpdis-5036	25	2	include	include	VERB
ajpdis-5036	25	3	the	the	DET
ajpdis-5036	25	4	brown	brown	PROPN
ajpdis-5036	25	5	county	county	PROPN
ajpdis-5036	25	6	taxpayers	taxpayer	NOUN
ajpdis-5036	25	7	alliance	alliance	NOUN
ajpdis-5036	25	8	and	and	CCONJ
ajpdis-5036	25	9	the	the	DET
ajpdis-5036	25	10	oconto	oconto	PROPN
ajpdis-5036	25	11	county	county	PROPN
ajpdis-5036	25	12	taxpayers	taxpayers	PROPN
ajpdis-5036	25	13	alliance	alliance	PROPN
ajpdis-5036	25	14	.	.	PUNCT
ajpdis-5036	26	1	additionally	additionally	ADV
ajpdis-5036	26	2	,	,	PUNCT
ajpdis-5036	26	3	the	the	DET
ajpdis-5036	26	4	wisconsin	wisconsin	PROPN
ajpdis-5036	26	5	taxpayers	taxpayers	PROPN
ajpdis-5036	26	6	alliance	alliance	PROPN
ajpdis-5036	26	7	,	,	PUNCT
ajpdis-5036	26	8	a	a	DET
ajpdis-5036	26	9	non	non	ADJ
ajpdis-5036	26	10	-	-	ADJ
ajpdis-5036	26	11	profit	profit	ADJ
ajpdis-5036	26	12	research	research	NOUN
ajpdis-5036	26	13	organization	organization	NOUN
ajpdis-5036	26	14	,	,	PUNCT
ajpdis-5036	26	15	publishes	publish	VERB
ajpdis-5036	26	16	research	research	NOUN
ajpdis-5036	26	17	on	on	ADP
ajpdis-5036	26	18	wisconsin	wisconsin	PROPN
ajpdis-5036	26	19	tax	tax	NOUN
ajpdis-5036	26	20	policy	policy	NOUN
ajpdis-5036	26	21	,	,	PUNCT
ajpdis-5036	26	22	contributing	contribute	VERB
ajpdis-5036	26	23	to	to	ADP
ajpdis-5036	26	24	the	the	DET
ajpdis-5036	26	25	public	public	ADJ
ajpdis-5036	26	26	discourse	discourse	NOUN
ajpdis-5036	26	27	on	on	ADP
ajpdis-5036	26	28	state	state	NOUN
ajpdis-5036	26	29	and	and	CCONJ
ajpdis-5036	26	30	local	local	ADJ
ajpdis-5036	26	31	budgeting	budgeting	NOUN
ajpdis-5036	26	32	.	.	PUNCT
ajpdis-5036	27	1	the	the	DET
ajpdis-5036	27	2	ability	ability	NOUN
ajpdis-5036	27	3	to	to	PART
ajpdis-5036	27	4	raise	raise	VERB
ajpdis-5036	27	5	revenues	revenue	NOUN
ajpdis-5036	27	6	and	and	CCONJ
ajpdis-5036	27	7	allocate	allocate	ADJ
ajpdis-5036	27	8	resources	resource	NOUN
ajpdis-5036	27	9	is	be	AUX
ajpdis-5036	27	10	closely	closely	ADV
ajpdis-5036	27	11	tied	tie	VERB
ajpdis-5036	27	12	to	to	ADP
ajpdis-5036	27	13	the	the	DET
ajpdis-5036	27	14	social	social	ADJ
ajpdis-5036	27	15	and	and	CCONJ
ajpdis-5036	27	16	economic	economic	ADJ
ajpdis-5036	27	17	conditions	condition	NOUN
ajpdis-5036	27	18	within	within	ADP
ajpdis-5036	27	19	a	a	DET
ajpdis-5036	27	20	state	state	NOUN
ajpdis-5036	27	21	and	and	CCONJ
ajpdis-5036	27	22	community	community	NOUN
ajpdis-5036	27	23	.	.	PUNCT
ajpdis-5036	28	1	in	in	ADP
ajpdis-5036	28	2	wisconsin	wisconsin	PROPN
ajpdis-5036	28	3	,	,	PUNCT
ajpdis-5036	28	4	as	as	ADP
ajpdis-5036	28	5	in	in	ADP
ajpdis-5036	28	6	many	many	ADJ
ajpdis-5036	28	7	other	other	ADJ
ajpdis-5036	28	8	states	state	NOUN
ajpdis-5036	28	9	,	,	PUNCT
ajpdis-5036	28	10	the	the	DET
ajpdis-5036	28	11	demographic	demographic	ADJ
ajpdis-5036	28	12	composition	composition	NOUN
ajpdis-5036	28	13	of	of	ADP
ajpdis-5036	28	14	its	its	PRON
ajpdis-5036	28	15	residents	resident	NOUN
ajpdis-5036	28	16	is	be	AUX
ajpdis-5036	28	17	undergoing	undergo	VERB
ajpdis-5036	28	18	significant	significant	ADJ
ajpdis-5036	28	19	changes	change	NOUN
ajpdis-5036	28	20	.	.	PUNCT
ajpdis-5036	29	1	wisconsin	wisconsin	PROPN
ajpdis-5036	29	2	is	be	AUX
ajpdis-5036	29	3	becoming	become	VERB
ajpdis-5036	29	4	more	more	ADV
ajpdis-5036	29	5	diverse	diverse	ADJ
ajpdis-5036	29	6	,	,	PUNCT
ajpdis-5036	29	7	its	its	PRON
ajpdis-5036	29	8	population	population	NOUN
ajpdis-5036	29	9	is	be	AUX
ajpdis-5036	29	10	aging	age	VERB
ajpdis-5036	29	11	,	,	PUNCT
ajpdis-5036	29	12	and	and	CCONJ
ajpdis-5036	29	13	the	the	DET
ajpdis-5036	29	14	number	number	NOUN
ajpdis-5036	29	15	of	of	ADP
ajpdis-5036	29	16	school	school	NOUN
ajpdis-5036	29	17	-	-	PUNCT
ajpdis-5036	29	18	aged	age	VERB
ajpdis-5036	29	19	children	child	NOUN
ajpdis-5036	29	20	is	be	AUX
ajpdis-5036	29	21	decreasing	decrease	VERB
ajpdis-5036	29	22	(	(	PUNCT
ajpdis-5036	29	23	wisconsin	wisconsin	PROPN
ajpdis-5036	29	24	department	department	PROPN
ajpdis-5036	29	25	of	of	ADP
ajpdis-5036	29	26	administration	administration	PROPN
ajpdis-5036	29	27	,	,	PUNCT
ajpdis-5036	29	28	2006	2006	NUM
ajpdis-5036	29	29	)	)	PUNCT
ajpdis-5036	29	30	.	.	PUNCT
ajpdis-5036	30	1	concurrently	concurrently	ADV
ajpdis-5036	30	2	,	,	PUNCT
ajpdis-5036	30	3	the	the	DET
ajpdis-5036	30	4	state	state	NOUN
ajpdis-5036	30	5	's	's	PART
ajpdis-5036	30	6	economic	economic	ADJ
ajpdis-5036	30	7	base	base	NOUN
ajpdis-5036	30	8	is	be	AUX
ajpdis-5036	30	9	evolving	evolve	VERB
ajpdis-5036	30	10	.	.	PUNCT
ajpdis-5036	31	1	although	although	SCONJ
ajpdis-5036	31	2	wisconsin	wisconsin	PROPN
ajpdis-5036	31	3	remains	remain	VERB
ajpdis-5036	31	4	a	a	DET
ajpdis-5036	31	5	leading	lead	VERB
ajpdis-5036	31	6	manufacturing	manufacture	VERB
ajpdis-5036	31	7	state	state	NOUN
ajpdis-5036	31	8	,	,	PUNCT
ajpdis-5036	31	9	its	its	PRON
ajpdis-5036	31	10	manufacturing	manufacturing	NOUN
ajpdis-5036	31	11	sector	sector	NOUN
ajpdis-5036	31	12	is	be	AUX
ajpdis-5036	31	13	declining	decline	VERB
ajpdis-5036	31	14	,	,	PUNCT
ajpdis-5036	31	15	giving	give	VERB
ajpdis-5036	31	16	way	way	NOUN
ajpdis-5036	31	17	to	to	ADP
ajpdis-5036	31	18	a	a	DET
ajpdis-5036	31	19	growing	grow	VERB
ajpdis-5036	31	20	service	service	NOUN
ajpdis-5036	31	21	sector	sector	NOUN
ajpdis-5036	31	22	.	.	PUNCT
ajpdis-5036	32	1	the	the	DET
ajpdis-5036	32	2	demands	demand	NOUN
ajpdis-5036	32	3	of	of	ADP
ajpdis-5036	32	4	this	this	DET
ajpdis-5036	32	5	changing	change	VERB
ajpdis-5036	32	6	society	society	NOUN
ajpdis-5036	32	7	and	and	CCONJ
ajpdis-5036	32	8	the	the	DET
ajpdis-5036	32	9	state	state	NOUN
ajpdis-5036	32	10	's	's	PART
ajpdis-5036	32	11	capacity	capacity	NOUN
ajpdis-5036	32	12	to	to	PART
ajpdis-5036	32	13	raise	raise	VERB
ajpdis-5036	32	14	sufficient	sufficient	ADJ
ajpdis-5036	32	15	revenues	revenue	NOUN
ajpdis-5036	32	16	,	,	PUNCT
ajpdis-5036	32	17	given	give	VERB
ajpdis-5036	32	18	the	the	DET
ajpdis-5036	32	19	economy	economy	NOUN
ajpdis-5036	32	20	's	's	PART
ajpdis-5036	32	21	ability	ability	NOUN
ajpdis-5036	32	22	to	to	PART
ajpdis-5036	32	23	generate	generate	VERB
ajpdis-5036	32	24	tax	tax	NOUN
ajpdis-5036	32	25	dollars	dollar	NOUN
ajpdis-5036	32	26	,	,	PUNCT
ajpdis-5036	32	27	will	will	AUX
ajpdis-5036	32	28	continue	continue	VERB
ajpdis-5036	32	29	to	to	PART
ajpdis-5036	32	30	pose	pose	VERB
ajpdis-5036	32	31	challenges	challenge	NOUN
ajpdis-5036	32	32	.	.	PUNCT
ajpdis-5036	33	1	adapting	adapt	VERB
ajpdis-5036	33	2	to	to	ADP
ajpdis-5036	33	3	these	these	DET
ajpdis-5036	33	4	demographic	demographic	ADJ
ajpdis-5036	33	5	and	and	CCONJ
ajpdis-5036	33	6	economic	economic	ADJ
ajpdis-5036	33	7	shifts	shift	NOUN
ajpdis-5036	33	8	will	will	AUX
ajpdis-5036	33	9	be	be	AUX
ajpdis-5036	33	10	essential	essential	ADJ
ajpdis-5036	33	11	for	for	SCONJ
ajpdis-5036	33	12	the	the	DET
ajpdis-5036	33	13	state	state	NOUN
ajpdis-5036	33	14	to	to	PART
ajpdis-5036	33	15	maintain	maintain	VERB
ajpdis-5036	33	16	its	its	PRON
ajpdis-5036	33	17	fiscal	fiscal	ADJ
ajpdis-5036	33	18	health	health	NOUN
ajpdis-5036	33	19	and	and	CCONJ
ajpdis-5036	33	20	effectively	effectively	ADV
ajpdis-5036	33	21	meet	meet	VERB
ajpdis-5036	33	22	the	the	DET
ajpdis-5036	33	23	needs	need	NOUN
ajpdis-5036	33	24	of	of	ADP
ajpdis-5036	33	25	its	its	PRON
ajpdis-5036	33	26	residents	resident	NOUN
ajpdis-5036	33	27	.	.	PUNCT
ajpdis-5036	34	1	literature	literature	NOUN
ajpdis-5036	34	2	view	view	PROPN
ajpdis-5036	34	3	:	:	PUNCT
ajpdis-5036	34	4	wisconsin	wisconsin	NOUN
ajpdis-5036	34	5	,	,	PUNCT
ajpdis-5036	34	6	like	like	ADP
ajpdis-5036	34	7	many	many	ADJ
ajpdis-5036	34	8	other	other	ADJ
ajpdis-5036	34	9	states	state	NOUN
ajpdis-5036	34	10	,	,	PUNCT
ajpdis-5036	34	11	is	be	AUX
ajpdis-5036	34	12	experiencing	experience	VERB
ajpdis-5036	34	13	significant	significant	ADJ
ajpdis-5036	34	14	demographic	demographic	ADJ
ajpdis-5036	34	15	and	and	CCONJ
ajpdis-5036	34	16	economic	economic	ADJ
ajpdis-5036	34	17	changes	change	NOUN
ajpdis-5036	34	18	.	.	PUNCT
ajpdis-5036	35	1	according	accord	VERB
ajpdis-5036	35	2	to	to	ADP
ajpdis-5036	35	3	the	the	DET
ajpdis-5036	35	4	wisconsin	wisconsin	PROPN
ajpdis-5036	35	5	department	department	PROPN
ajpdis-5036	35	6	of	of	ADP
ajpdis-5036	35	7	administration	administration	PROPN
ajpdis-5036	35	8	(	(	PUNCT
ajpdis-5036	35	9	2006	2006	NUM
ajpdis-5036	35	10	)	)	PUNCT
ajpdis-5036	35	11	,	,	PUNCT
ajpdis-5036	35	12	the	the	DET
ajpdis-5036	35	13	state	state	NOUN
ajpdis-5036	35	14	's	's	PART
ajpdis-5036	35	15	population	population	NOUN
ajpdis-5036	35	16	is	be	AUX
ajpdis-5036	35	17	becoming	become	VERB
ajpdis-5036	35	18	more	more	ADV
ajpdis-5036	35	19	diverse	diverse	ADJ
ajpdis-5036	35	20	,	,	PUNCT
ajpdis-5036	35	21	characterized	characterize	VERB
ajpdis-5036	35	22	by	by	ADP
ajpdis-5036	35	23	an	an	DET
ajpdis-5036	35	24	aging	age	VERB
ajpdis-5036	35	25	population	population	NOUN
ajpdis-5036	35	26	and	and	CCONJ
ajpdis-5036	35	27	a	a	DET
ajpdis-5036	35	28	decline	decline	NOUN
ajpdis-5036	35	29	in	in	ADP
ajpdis-5036	35	30	the	the	DET
ajpdis-5036	35	31	number	number	NOUN
ajpdis-5036	35	32	of	of	ADP
ajpdis-5036	35	33	school	school	NOUN
ajpdis-5036	35	34	-	-	PUNCT
ajpdis-5036	35	35	aged	aged	ADJ
ajpdis-5036	35	36	children	child	NOUN
ajpdis-5036	35	37	.	.	PUNCT
ajpdis-5036	36	1	furthermore	furthermore	ADV
ajpdis-5036	36	2	,	,	PUNCT
ajpdis-5036	36	3	the	the	DET
ajpdis-5036	36	4	economic	economic	ADJ
ajpdis-5036	36	5	base	base	NOUN
ajpdis-5036	36	6	of	of	ADP
ajpdis-5036	36	7	wisconsin	wisconsin	PROPN
ajpdis-5036	36	8	is	be	AUX
ajpdis-5036	36	9	shifting	shift	VERB
ajpdis-5036	36	10	,	,	PUNCT
ajpdis-5036	36	11	with	with	ADP
ajpdis-5036	36	12	the	the	DET
ajpdis-5036	36	13	manufacturing	manufacturing	NOUN
ajpdis-5036	36	14	sector	sector	NOUN
ajpdis-5036	36	15	,	,	PUNCT
ajpdis-5036	36	16	traditionally	traditionally	ADV
ajpdis-5036	36	17	a	a	DET
ajpdis-5036	36	18	cornerstone	cornerstone	NOUN
ajpdis-5036	36	19	of	of	ADP
ajpdis-5036	36	20	the	the	DET
ajpdis-5036	36	21	state	state	NOUN
ajpdis-5036	36	22	's	's	PART
ajpdis-5036	36	23	economy	economy	NOUN
ajpdis-5036	36	24	,	,	PUNCT
ajpdis-5036	36	25	experiencing	experience	VERB
ajpdis-5036	36	26	a	a	DET
ajpdis-5036	36	27	decline	decline	NOUN
ajpdis-5036	36	28	.	.	PUNCT
ajpdis-5036	37	1	in	in	ADP
ajpdis-5036	37	2	contrast	contrast	NOUN
ajpdis-5036	37	3	,	,	PUNCT
ajpdis-5036	37	4	the	the	DET
ajpdis-5036	37	5	service	service	NOUN
ajpdis-5036	37	6	sector	sector	NOUN
ajpdis-5036	37	7	is	be	AUX
ajpdis-5036	37	8	witnessing	witness	VERB
ajpdis-5036	37	9	growth	growth	NOUN
ajpdis-5036	37	10	.	.	PUNCT
ajpdis-5036	38	1	[	[	X
ajpdis-5036	38	2	2	2	X
ajpdis-5036	38	3	]	]	X
ajpdis-5036	38	4	the	the	DET
ajpdis-5036	38	5	evolving	evolve	VERB
ajpdis-5036	38	6	demographic	demographic	ADJ
ajpdis-5036	38	7	and	and	CCONJ
ajpdis-5036	38	8	economic	economic	ADJ
ajpdis-5036	38	9	landscape	landscape	NOUN
ajpdis-5036	38	10	of	of	ADP
ajpdis-5036	38	11	wisconsin	wisconsin	PROPN
ajpdis-5036	38	12	presents	present	VERB
ajpdis-5036	38	13	challenges	challenge	NOUN
ajpdis-5036	38	14	for	for	ADP
ajpdis-5036	38	15	budgeting	budgeting	NOUN
ajpdis-5036	38	16	and	and	CCONJ
ajpdis-5036	38	17	revenue	revenue	NOUN
ajpdis-5036	38	18	generation	generation	NOUN
ajpdis-5036	38	19	.	.	PUNCT
ajpdis-5036	39	1	as	as	ADP
ajpdis-5036	39	2	the	the	DET
ajpdis-5036	39	3	population	population	NOUN
ajpdis-5036	39	4	ages	age	NOUN
ajpdis-5036	39	5	and	and	CCONJ
ajpdis-5036	39	6	becomes	become	VERB
ajpdis-5036	39	7	more	more	ADV
ajpdis-5036	39	8	diverse	diverse	ADJ
ajpdis-5036	39	9	,	,	PUNCT
ajpdis-5036	39	10	the	the	DET
ajpdis-5036	39	11	demand	demand	NOUN
ajpdis-5036	39	12	for	for	ADP
ajpdis-5036	39	13	certain	certain	ADJ
ajpdis-5036	39	14	services	service	NOUN
ajpdis-5036	39	15	,	,	PUNCT
ajpdis-5036	39	16	such	such	ADJ
ajpdis-5036	39	17	as	as	ADP
ajpdis-5036	39	18	healthcare	healthcare	NOUN
ajpdis-5036	39	19	and	and	CCONJ
ajpdis-5036	39	20	social	social	ADJ
ajpdis-5036	39	21	welfare	welfare	NOUN
ajpdis-5036	39	22	,	,	PUNCT
ajpdis-5036	39	23	may	may	AUX
ajpdis-5036	39	24	increase	increase	VERB
ajpdis-5036	39	25	,	,	PUNCT
ajpdis-5036	39	26	while	while	SCONJ
ajpdis-5036	39	27	the	the	DET
ajpdis-5036	39	28	need	need	NOUN
ajpdis-5036	39	29	for	for	ADP
ajpdis-5036	39	30	others	other	NOUN
ajpdis-5036	39	31	,	,	PUNCT
ajpdis-5036	39	32	like	like	ADP
ajpdis-5036	39	33	education	education	NOUN
ajpdis-5036	39	34	,	,	PUNCT
ajpdis-5036	39	35	may	may	AUX
ajpdis-5036	39	36	change	change	VERB
ajpdis-5036	39	37	.	.	PUNCT
ajpdis-5036	40	1	budgeting	budget	VERB
ajpdis-5036	40	2	decisions	decision	NOUN
ajpdis-5036	40	3	must	must	AUX
ajpdis-5036	40	4	,	,	PUNCT
ajpdis-5036	40	5	therefore	therefore	ADV
ajpdis-5036	40	6	,	,	PUNCT
ajpdis-5036	40	7	adapt	adapt	VERB
ajpdis-5036	40	8	to	to	ADP
ajpdis-5036	40	9	these	these	DET
ajpdis-5036	40	10	shifting	shift	VERB
ajpdis-5036	40	11	priorities	priority	NOUN
ajpdis-5036	40	12	to	to	PART
ajpdis-5036	40	13	effectively	effectively	ADV
ajpdis-5036	40	14	allocate	allocate	VERB
ajpdis-5036	40	15	resources	resource	NOUN
ajpdis-5036	40	16	and	and	CCONJ
ajpdis-5036	40	17	address	address	VERB
ajpdis-5036	40	18	the	the	DET
ajpdis-5036	40	19	evolving	evolve	VERB
ajpdis-5036	40	20	needs	need	NOUN
ajpdis-5036	40	21	of	of	ADP
ajpdis-5036	40	22	the	the	DET
ajpdis-5036	40	23	population	population	NOUN
ajpdis-5036	40	24	.	.	PUNCT
ajpdis-5036	41	1	[	[	X
ajpdis-5036	41	2	3	3	X
ajpdis-5036	41	3	]	]	X
ajpdis-5036	41	4	the	the	DET
ajpdis-5036	41	5	ability	ability	NOUN
ajpdis-5036	41	6	to	to	PART
ajpdis-5036	41	7	raise	raise	VERB
ajpdis-5036	41	8	revenues	revenue	NOUN
ajpdis-5036	41	9	is	be	AUX
ajpdis-5036	41	10	crucial	crucial	ADJ
ajpdis-5036	41	11	for	for	ADP
ajpdis-5036	41	12	sustaining	sustain	VERB
ajpdis-5036	41	13	government	government	NOUN
ajpdis-5036	41	14	operations	operation	NOUN
ajpdis-5036	41	15	and	and	CCONJ
ajpdis-5036	41	16	funding	fund	VERB
ajpdis-5036	41	17	essential	essential	ADJ
ajpdis-5036	41	18	services	service	NOUN
ajpdis-5036	41	19	.	.	PUNCT
ajpdis-5036	42	1	however	however	ADV
ajpdis-5036	42	2	,	,	PUNCT
ajpdis-5036	42	3	the	the	DET
ajpdis-5036	42	4	changing	change	VERB
ajpdis-5036	42	5	economic	economic	ADJ
ajpdis-5036	42	6	base	base	NOUN
ajpdis-5036	42	7	of	of	ADP
ajpdis-5036	42	8	wisconsin	wisconsin	PROPN
ajpdis-5036	42	9	poses	pose	VERB
ajpdis-5036	42	10	challenges	challenge	NOUN
ajpdis-5036	42	11	to	to	ADP
ajpdis-5036	42	12	traditional	traditional	ADJ
ajpdis-5036	42	13	revenue	revenue	NOUN
ajpdis-5036	42	14	generation	generation	NOUN
ajpdis-5036	42	15	strategies	strategy	NOUN
ajpdis-5036	42	16	.	.	PUNCT
ajpdis-5036	43	1	with	with	ADP
ajpdis-5036	43	2	the	the	DET
ajpdis-5036	43	3	decline	decline	NOUN
ajpdis-5036	43	4	of	of	ADP
ajpdis-5036	43	5	the	the	DET
ajpdis-5036	43	6	manufacturing	manufacturing	NOUN
ajpdis-5036	43	7	sector	sector	NOUN
ajpdis-5036	43	8	and	and	CCONJ
ajpdis-5036	43	9	the	the	DET
ajpdis-5036	43	10	growth	growth	NOUN
ajpdis-5036	43	11	of	of	ADP
ajpdis-5036	43	12	the	the	DET
ajpdis-5036	43	13	service	service	NOUN
ajpdis-5036	43	14	sector	sector	NOUN
ajpdis-5036	43	15	,	,	PUNCT
ajpdis-5036	43	16	policymakers	policymaker	NOUN
ajpdis-5036	43	17	must	must	AUX
ajpdis-5036	43	18	explore	explore	VERB
ajpdis-5036	43	19	alternative	alternative	ADJ
ajpdis-5036	43	20	revenue	revenue	NOUN
ajpdis-5036	43	21	sources	source	NOUN
ajpdis-5036	43	22	and	and	CCONJ
ajpdis-5036	43	23	adapt	adapt	VERB
ajpdis-5036	43	24	tax	tax	NOUN
ajpdis-5036	43	25	policies	policy	NOUN
ajpdis-5036	43	26	to	to	PART
ajpdis-5036	43	27	ensure	ensure	VERB
ajpdis-5036	43	28	sufficient	sufficient	ADJ
ajpdis-5036	43	29	funding	funding	NOUN
ajpdis-5036	43	30	for	for	ADP
ajpdis-5036	43	31	government	government	NOUN
ajpdis-5036	43	32	programs	program	NOUN
ajpdis-5036	43	33	.	.	PUNCT
ajpdis-5036	44	1	this	this	PRON
ajpdis-5036	44	2	may	may	AUX
ajpdis-5036	44	3	involve	involve	VERB
ajpdis-5036	44	4	diversifying	diversify	VERB
ajpdis-5036	44	5	revenue	revenue	NOUN
ajpdis-5036	44	6	streams	stream	NOUN
ajpdis-5036	44	7	,	,	PUNCT
ajpdis-5036	44	8	revising	revise	VERB
ajpdis-5036	44	9	tax	tax	NOUN
ajpdis-5036	44	10	structures	structure	NOUN
ajpdis-5036	44	11	,	,	PUNCT
ajpdis-5036	44	12	and	and	CCONJ
ajpdis-5036	44	13	incentivizing	incentivize	VERB
ajpdis-5036	44	14	economic	economic	ADJ
ajpdis-5036	44	15	growth	growth	NOUN
ajpdis-5036	44	16	in	in	ADP
ajpdis-5036	44	17	emerging	emerge	VERB
ajpdis-5036	44	18	sectors	sector	NOUN
ajpdis-5036	44	19	.	.	PUNCT
ajpdis-5036	45	1	[	[	X
ajpdis-5036	45	2	4	4	X
ajpdis-5036	45	3	]	]	X
ajpdis-5036	45	4	the	the	DET
ajpdis-5036	45	5	changing	change	VERB
ajpdis-5036	45	6	socioeconomic	socioeconomic	ADJ
ajpdis-5036	45	7	landscape	landscape	NOUN
ajpdis-5036	45	8	of	of	ADP
ajpdis-5036	45	9	wisconsin	wisconsin	PROPN
ajpdis-5036	45	10	presents	present	VERB
ajpdis-5036	45	11	both	both	DET
ajpdis-5036	45	12	challenges	challenge	NOUN
ajpdis-5036	45	13	and	and	CCONJ
ajpdis-5036	45	14	opportunities	opportunity	NOUN
ajpdis-5036	45	15	for	for	ADP
ajpdis-5036	45	16	budgeting	budgeting	NOUN
ajpdis-5036	45	17	and	and	CCONJ
ajpdis-5036	45	18	revenue	revenue	NOUN
ajpdis-5036	45	19	generation	generation	NOUN
ajpdis-5036	45	20	.	.	PUNCT
ajpdis-5036	46	1	while	while	SCONJ
ajpdis-5036	46	2	demographic	demographic	ADJ
ajpdis-5036	46	3	shifts	shift	NOUN
ajpdis-5036	46	4	and	and	CCONJ
ajpdis-5036	46	5	economic	economic	ADJ
ajpdis-5036	46	6	changes	change	NOUN
ajpdis-5036	46	7	may	may	AUX
ajpdis-5036	46	8	strain	strain	VERB
ajpdis-5036	46	9	government	government	NOUN
ajpdis-5036	46	10	resources	resource	NOUN
ajpdis-5036	46	11	,	,	PUNCT
ajpdis-5036	46	12	they	they	PRON
ajpdis-5036	46	13	also	also	ADV
ajpdis-5036	46	14	offer	offer	VERB
ajpdis-5036	46	15	opportunities	opportunity	NOUN
ajpdis-5036	46	16	for	for	ADP
ajpdis-5036	46	17	innovation	innovation	NOUN
ajpdis-5036	46	18	and	and	CCONJ
ajpdis-5036	46	19	reform	reform	NOUN
ajpdis-5036	46	20	.	.	PUNCT
ajpdis-5036	47	1	for	for	ADP
ajpdis-5036	47	2	example	example	NOUN
ajpdis-5036	47	3	,	,	PUNCT
ajpdis-5036	47	4	investing	invest	VERB
ajpdis-5036	47	5	in	in	ADP
ajpdis-5036	47	6	education	education	NOUN
ajpdis-5036	47	7	and	and	CCONJ
ajpdis-5036	47	8	workforce	workforce	PROPN
ajpdis-5036	47	9	development	development	NOUN
ajpdis-5036	47	10	programs	program	NOUN
ajpdis-5036	47	11	can	can	AUX
ajpdis-5036	47	12	help	help	VERB
ajpdis-5036	47	13	mitigate	mitigate	VERB
ajpdis-5036	47	14	the	the	DET
ajpdis-5036	47	15	effects	effect	NOUN
ajpdis-5036	47	16	of	of	ADP
ajpdis-5036	47	17	an	an	DET
ajpdis-5036	47	18	aging	age	VERB
ajpdis-5036	47	19	population	population	NOUN
ajpdis-5036	47	20	and	and	CCONJ
ajpdis-5036	47	21	support	support	VERB
ajpdis-5036	47	22	economic	economic	ADJ
ajpdis-5036	47	23	growth	growth	NOUN
ajpdis-5036	47	24	in	in	ADP
ajpdis-5036	47	25	emerging	emerge	VERB
ajpdis-5036	47	26	industries	industry	NOUN
ajpdis-5036	47	27	.	.	PUNCT
ajpdis-5036	48	1	similarly	similarly	ADV
ajpdis-5036	48	2	,	,	PUNCT
ajpdis-5036	48	3	leveraging	leverage	VERB
ajpdis-5036	48	4	technology	technology	NOUN
ajpdis-5036	48	5	and	and	CCONJ
ajpdis-5036	48	6	data	datum	NOUN
ajpdis-5036	48	7	analytics	analytic	NOUN
ajpdis-5036	48	8	can	can	AUX
ajpdis-5036	48	9	improve	improve	VERB
ajpdis-5036	48	10	fiscal	fiscal	ADJ
ajpdis-5036	48	11	management	management	NOUN
ajpdis-5036	48	12	and	and	CCONJ
ajpdis-5036	48	13	enhance	enhance	VERB
ajpdis-5036	48	14	revenue	revenue	NOUN
ajpdis-5036	48	15	collection	collection	NOUN
ajpdis-5036	48	16	efficiency	efficiency	NOUN
ajpdis-5036	48	17	.	.	PUNCT
ajpdis-5036	49	1	[	[	X
ajpdis-5036	49	2	5	5	NUM
ajpdis-5036	49	3	]	]	PUNCT
ajpdis-5036	49	4	to	to	PART
ajpdis-5036	49	5	gain	gain	VERB
ajpdis-5036	49	6	further	further	ADJ
ajpdis-5036	49	7	insights	insight	NOUN
ajpdis-5036	49	8	into	into	ADP
ajpdis-5036	49	9	the	the	DET
ajpdis-5036	49	10	dynamics	dynamic	NOUN
ajpdis-5036	49	11	of	of	ADP
ajpdis-5036	49	12	budgeting	budgeting	NOUN
ajpdis-5036	49	13	and	and	CCONJ
ajpdis-5036	49	14	revenue	revenue	NOUN
ajpdis-5036	49	15	generation	generation	NOUN
ajpdis-5036	49	16	in	in	ADP
ajpdis-5036	49	17	changing	change	VERB
ajpdis-5036	49	18	socioeconomic	socioeconomic	ADJ
ajpdis-5036	49	19	landscapes	landscape	NOUN
ajpdis-5036	49	20	,	,	PUNCT
ajpdis-5036	49	21	it	it	PRON
ajpdis-5036	49	22	is	be	AUX
ajpdis-5036	49	23	instructive	instructive	ADJ
ajpdis-5036	49	24	to	to	PART
ajpdis-5036	49	25	examine	examine	VERB
ajpdis-5036	49	26	case	case	NOUN
ajpdis-5036	49	27	studies	study	NOUN
ajpdis-5036	49	28	from	from	ADP
ajpdis-5036	49	29	other	other	ADJ
ajpdis-5036	49	30	states	state	NOUN
ajpdis-5036	49	31	or	or	CCONJ
ajpdis-5036	49	32	countries	country	NOUN
ajpdis-5036	49	33	107	107	NUM
ajpdis-5036	49	34	journal	journal	NOUN
ajpdis-5036	49	35	of	of	ADP
ajpdis-5036	49	36	public	public	ADJ
ajpdis-5036	49	37	diplomacy	diplomacy	NOUN
ajpdis-5036	49	38	and	and	CCONJ
ajpdis-5036	49	39	international	international	ADJ
ajpdis-5036	49	40	studies	study	NOUN
ajpdis-5036	49	41	www	www	PROPN
ajpdis-5036	49	42	.	.	PUNCT
ajpdis-5036	50	1	grnjournal.us	grnjournal.us	X
ajpdis-5036	50	2	facing	face	VERB
ajpdis-5036	50	3	similar	similar	ADJ
ajpdis-5036	50	4	challenges	challenge	NOUN
ajpdis-5036	50	5	.	.	PUNCT
ajpdis-5036	51	1	comparative	comparative	ADJ
ajpdis-5036	51	2	analysis	analysis	NOUN
ajpdis-5036	51	3	can	can	AUX
ajpdis-5036	51	4	highlight	highlight	VERB
ajpdis-5036	51	5	best	good	ADJ
ajpdis-5036	51	6	practices	practice	NOUN
ajpdis-5036	51	7	,	,	PUNCT
ajpdis-5036	51	8	lessons	lesson	NOUN
ajpdis-5036	51	9	learned	learn	VERB
ajpdis-5036	51	10	,	,	PUNCT
ajpdis-5036	51	11	and	and	CCONJ
ajpdis-5036	51	12	innovative	innovative	ADJ
ajpdis-5036	51	13	approaches	approach	NOUN
ajpdis-5036	51	14	that	that	PRON
ajpdis-5036	51	15	may	may	AUX
ajpdis-5036	51	16	inform	inform	VERB
ajpdis-5036	51	17	policymaking	policymake	VERB
ajpdis-5036	51	18	in	in	ADP
ajpdis-5036	51	19	wisconsin	wisconsin	PROPN
ajpdis-5036	51	20	and	and	CCONJ
ajpdis-5036	51	21	other	other	ADJ
ajpdis-5036	51	22	jurisdictions	jurisdiction	NOUN
ajpdis-5036	51	23	.	.	PUNCT
ajpdis-5036	52	1	analysis	analysis	NOUN
ajpdis-5036	52	2	:	:	PUNCT
ajpdis-5036	52	3	budgets	budget	NOUN
ajpdis-5036	52	4	and	and	CCONJ
ajpdis-5036	52	5	financial	financial	ADJ
ajpdis-5036	52	6	management	management	NOUN
ajpdis-5036	52	7	are	be	AUX
ajpdis-5036	52	8	essential	essential	ADJ
ajpdis-5036	52	9	for	for	ADP
ajpdis-5036	52	10	:	:	PUNCT
ajpdis-5036	52	11	1	1	X
ajpdis-5036	52	12	.	.	PUNCT
ajpdis-5036	52	13	resource	resource	NOUN
ajpdis-5036	52	14	allocation	allocation	NOUN
ajpdis-5036	52	15	:	:	PUNCT
ajpdis-5036	52	16	ensuring	ensure	VERB
ajpdis-5036	52	17	that	that	SCONJ
ajpdis-5036	52	18	limited	limited	ADJ
ajpdis-5036	52	19	resources	resource	NOUN
ajpdis-5036	52	20	are	be	AUX
ajpdis-5036	52	21	used	use	VERB
ajpdis-5036	52	22	efficiently	efficiently	ADV
ajpdis-5036	52	23	to	to	PART
ajpdis-5036	52	24	meet	meet	VERB
ajpdis-5036	52	25	public	public	ADJ
ajpdis-5036	52	26	needs	need	NOUN
ajpdis-5036	52	27	.	.	PUNCT
ajpdis-5036	53	1	2	2	X
ajpdis-5036	53	2	.	.	X
ajpdis-5036	53	3	economic	economic	ADJ
ajpdis-5036	53	4	stability	stability	NOUN
ajpdis-5036	53	5	:	:	PUNCT
ajpdis-5036	53	6	managing	manage	VERB
ajpdis-5036	53	7	inflation	inflation	NOUN
ajpdis-5036	53	8	,	,	PUNCT
ajpdis-5036	53	9	unemployment	unemployment	NOUN
ajpdis-5036	53	10	,	,	PUNCT
ajpdis-5036	53	11	and	and	CCONJ
ajpdis-5036	53	12	economic	economic	ADJ
ajpdis-5036	53	13	growth	growth	NOUN
ajpdis-5036	53	14	through	through	ADP
ajpdis-5036	53	15	fiscal	fiscal	ADJ
ajpdis-5036	53	16	policies	policy	NOUN
ajpdis-5036	53	17	.	.	PUNCT
ajpdis-5036	54	1	3	3	X
ajpdis-5036	54	2	.	.	X
ajpdis-5036	54	3	governance	governance	NOUN
ajpdis-5036	54	4	:	:	PUNCT
ajpdis-5036	54	5	enabling	enable	VERB
ajpdis-5036	54	6	transparency	transparency	NOUN
ajpdis-5036	54	7	and	and	CCONJ
ajpdis-5036	54	8	accountability	accountability	NOUN
ajpdis-5036	54	9	in	in	ADP
ajpdis-5036	54	10	government	government	NOUN
ajpdis-5036	54	11	spending	spending	NOUN
ajpdis-5036	54	12	.	.	PUNCT
ajpdis-5036	55	1	4	4	X
ajpdis-5036	55	2	.	.	X
ajpdis-5036	55	3	policy	policy	NOUN
ajpdis-5036	55	4	implementation	implementation	NOUN
ajpdis-5036	55	5	:	:	PUNCT
ajpdis-5036	55	6	reflecting	reflect	VERB
ajpdis-5036	55	7	the	the	DET
ajpdis-5036	55	8	priorities	priority	NOUN
ajpdis-5036	55	9	and	and	CCONJ
ajpdis-5036	55	10	objectives	objective	NOUN
ajpdis-5036	55	11	of	of	ADP
ajpdis-5036	55	12	governments	government	NOUN
ajpdis-5036	55	13	through	through	ADP
ajpdis-5036	55	14	budget	budget	NOUN
ajpdis-5036	55	15	allocations	allocation	NOUN
ajpdis-5036	55	16	.	.	PUNCT
ajpdis-5036	56	1	budgetary	budgetary	ADJ
ajpdis-5036	56	2	processes	process	NOUN
ajpdis-5036	56	3	across	across	ADP
ajpdis-5036	56	4	different	different	ADJ
ajpdis-5036	56	5	countries	country	NOUN
ajpdis-5036	56	6	1	1	NUM
ajpdis-5036	56	7	.	.	PUNCT
ajpdis-5036	57	1	united	united	PROPN
ajpdis-5036	57	2	states	states	PROPN
ajpdis-5036	57	3	the	the	DET
ajpdis-5036	57	4	u.s	u.s	PROPN
ajpdis-5036	57	5	.	.	PROPN
ajpdis-5036	57	6	federal	federal	ADJ
ajpdis-5036	57	7	budget	budget	NOUN
ajpdis-5036	57	8	process	process	NOUN
ajpdis-5036	57	9	is	be	AUX
ajpdis-5036	57	10	an	an	DET
ajpdis-5036	57	11	annual	annual	ADJ
ajpdis-5036	57	12	process	process	NOUN
ajpdis-5036	57	13	that	that	PRON
ajpdis-5036	57	14	involves	involve	VERB
ajpdis-5036	57	15	the	the	DET
ajpdis-5036	57	16	president	president	NOUN
ajpdis-5036	57	17	’s	’s	PART
ajpdis-5036	57	18	budget	budget	NOUN
ajpdis-5036	57	19	proposal	proposal	NOUN
ajpdis-5036	57	20	,	,	PUNCT
ajpdis-5036	57	21	congressional	congressional	ADJ
ajpdis-5036	57	22	budget	budget	NOUN
ajpdis-5036	57	23	resolutions	resolution	NOUN
ajpdis-5036	57	24	,	,	PUNCT
ajpdis-5036	57	25	and	and	CCONJ
ajpdis-5036	57	26	appropriations	appropriation	NOUN
ajpdis-5036	57	27	bills	bill	NOUN
ajpdis-5036	57	28	.	.	PUNCT
ajpdis-5036	58	1	the	the	DET
ajpdis-5036	58	2	u.s	u.s	PROPN
ajpdis-5036	58	3	.	.	PROPN
ajpdis-5036	58	4	budget	budget	NOUN
ajpdis-5036	58	5	focuses	focus	VERB
ajpdis-5036	58	6	on	on	ADP
ajpdis-5036	58	7	defense	defense	NOUN
ajpdis-5036	58	8	,	,	PUNCT
ajpdis-5036	58	9	healthcare	healthcare	PROPN
ajpdis-5036	58	10	,	,	PUNCT
ajpdis-5036	58	11	social	social	ADJ
ajpdis-5036	58	12	security	security	NOUN
ajpdis-5036	58	13	,	,	PUNCT
ajpdis-5036	58	14	and	and	CCONJ
ajpdis-5036	58	15	interest	interest	NOUN
ajpdis-5036	58	16	on	on	ADP
ajpdis-5036	58	17	debt	debt	NOUN
ajpdis-5036	58	18	.	.	PUNCT
ajpdis-5036	59	1	2	2	X
ajpdis-5036	59	2	.	.	X
ajpdis-5036	59	3	european	european	PROPN
ajpdis-5036	59	4	union	union	PROPN
ajpdis-5036	59	5	the	the	DET
ajpdis-5036	59	6	eu	eu	PROPN
ajpdis-5036	59	7	budget	budget	NOUN
ajpdis-5036	59	8	is	be	AUX
ajpdis-5036	59	9	unique	unique	ADJ
ajpdis-5036	59	10	as	as	SCONJ
ajpdis-5036	59	11	it	it	PRON
ajpdis-5036	59	12	is	be	AUX
ajpdis-5036	59	13	not	not	PART
ajpdis-5036	59	14	a	a	DET
ajpdis-5036	59	15	national	national	ADJ
ajpdis-5036	59	16	budget	budget	NOUN
ajpdis-5036	59	17	but	but	CCONJ
ajpdis-5036	59	18	a	a	DET
ajpdis-5036	59	19	collective	collective	ADJ
ajpdis-5036	59	20	budget	budget	NOUN
ajpdis-5036	59	21	agreed	agree	VERB
ajpdis-5036	59	22	upon	upon	SCONJ
ajpdis-5036	59	23	by	by	ADP
ajpdis-5036	59	24	member	member	NOUN
ajpdis-5036	59	25	states	state	NOUN
ajpdis-5036	59	26	.	.	PUNCT
ajpdis-5036	60	1	it	it	PRON
ajpdis-5036	60	2	primarily	primarily	ADV
ajpdis-5036	60	3	funds	fund	VERB
ajpdis-5036	60	4	agricultural	agricultural	ADJ
ajpdis-5036	60	5	subsidies	subsidy	NOUN
ajpdis-5036	60	6	,	,	PUNCT
ajpdis-5036	60	7	regional	regional	ADJ
ajpdis-5036	60	8	development	development	NOUN
ajpdis-5036	60	9	projects	project	NOUN
ajpdis-5036	60	10	,	,	PUNCT
ajpdis-5036	60	11	and	and	CCONJ
ajpdis-5036	60	12	administrative	administrative	ADJ
ajpdis-5036	60	13	expenses	expense	NOUN
ajpdis-5036	60	14	.	.	PUNCT
ajpdis-5036	61	1	3	3	X
ajpdis-5036	61	2	.	.	X
ajpdis-5036	61	3	japan	japan	PROPN
ajpdis-5036	61	4	japan	japan	PROPN
ajpdis-5036	61	5	's	's	PART
ajpdis-5036	61	6	budget	budget	NOUN
ajpdis-5036	61	7	prioritizes	prioritize	VERB
ajpdis-5036	61	8	social	social	ADJ
ajpdis-5036	61	9	security	security	NOUN
ajpdis-5036	61	10	,	,	PUNCT
ajpdis-5036	61	11	public	public	ADJ
ajpdis-5036	61	12	works	work	NOUN
ajpdis-5036	61	13	,	,	PUNCT
ajpdis-5036	61	14	education	education	NOUN
ajpdis-5036	61	15	,	,	PUNCT
ajpdis-5036	61	16	and	and	CCONJ
ajpdis-5036	61	17	defense	defense	NOUN
ajpdis-5036	61	18	.	.	PUNCT
ajpdis-5036	62	1	given	give	VERB
ajpdis-5036	62	2	japan	japan	PROPN
ajpdis-5036	62	3	’s	’s	PART
ajpdis-5036	62	4	aging	age	VERB
ajpdis-5036	62	5	population	population	NOUN
ajpdis-5036	62	6	,	,	PUNCT
ajpdis-5036	62	7	social	social	ADJ
ajpdis-5036	62	8	security	security	NOUN
ajpdis-5036	62	9	expenditures	expenditure	NOUN
ajpdis-5036	62	10	are	be	AUX
ajpdis-5036	62	11	significant	significant	ADJ
ajpdis-5036	62	12	.	.	PUNCT
ajpdis-5036	63	1	global	global	ADJ
ajpdis-5036	63	2	budgetary	budgetary	ADJ
ajpdis-5036	63	3	allocations	allocation	NOUN
ajpdis-5036	63	4	to	to	PART
ajpdis-5036	63	5	provide	provide	VERB
ajpdis-5036	63	6	a	a	DET
ajpdis-5036	63	7	visual	visual	ADJ
ajpdis-5036	63	8	comparison	comparison	NOUN
ajpdis-5036	63	9	,	,	PUNCT
ajpdis-5036	63	10	let	let	VERB
ajpdis-5036	63	11	's	us	PRON
ajpdis-5036	63	12	look	look	VERB
ajpdis-5036	63	13	at	at	ADP
ajpdis-5036	63	14	the	the	DET
ajpdis-5036	63	15	budgetary	budgetary	ADJ
ajpdis-5036	63	16	allocations	allocation	NOUN
ajpdis-5036	63	17	of	of	ADP
ajpdis-5036	63	18	different	different	ADJ
ajpdis-5036	63	19	regions	region	NOUN
ajpdis-5036	63	20	through	through	ADP
ajpdis-5036	63	21	graphs	graph	NOUN
ajpdis-5036	63	22	and	and	CCONJ
ajpdis-5036	63	23	tables	table	NOUN
ajpdis-5036	63	24	.	.	PUNCT
ajpdis-5036	64	1	graph	graph	VERB
ajpdis-5036	64	2	1	1	NUM
ajpdis-5036	64	3	:	:	PUNCT
ajpdis-5036	64	4	sectoral	sectoral	ADJ
ajpdis-5036	64	5	allocation	allocation	NOUN
ajpdis-5036	64	6	of	of	ADP
ajpdis-5036	64	7	budgets	budget	NOUN
ajpdis-5036	64	8	in	in	ADP
ajpdis-5036	64	9	different	different	ADJ
ajpdis-5036	64	10	regions	region	NOUN
ajpdis-5036	64	11	(	(	PUNCT
ajpdis-5036	64	12	2023	2023	NUM
ajpdis-5036	64	13	)	)	PUNCT
ajpdis-5036	64	14	108	108	NUM
ajpdis-5036	64	15	journal	journal	NOUN
ajpdis-5036	64	16	of	of	ADP
ajpdis-5036	64	17	public	public	ADJ
ajpdis-5036	64	18	diplomacy	diplomacy	NOUN
ajpdis-5036	64	19	and	and	CCONJ
ajpdis-5036	64	20	international	international	ADJ
ajpdis-5036	64	21	studies	study	NOUN
ajpdis-5036	64	22	www	www	PROPN
ajpdis-5036	64	23	.	.	PUNCT
ajpdis-5036	65	1	grnjournal.us	grnjournal.us	X
ajpdis-5036	65	2	the	the	DET
ajpdis-5036	65	3	accounting	accounting	NOUN
ajpdis-5036	65	4	basis	basis	NOUN
ajpdis-5036	65	5	used	use	VERB
ajpdis-5036	65	6	by	by	ADP
ajpdis-5036	65	7	a	a	DET
ajpdis-5036	65	8	state	state	NOUN
ajpdis-5036	65	9	has	have	VERB
ajpdis-5036	65	10	significant	significant	ADJ
ajpdis-5036	65	11	implications	implication	NOUN
ajpdis-5036	65	12	for	for	ADP
ajpdis-5036	65	13	financial	financial	ADJ
ajpdis-5036	65	14	reporting	reporting	NOUN
ajpdis-5036	65	15	and	and	CCONJ
ajpdis-5036	65	16	decision	decision	NOUN
ajpdis-5036	65	17	-	-	PUNCT
ajpdis-5036	65	18	making	making	NOUN
ajpdis-5036	65	19	.	.	PUNCT
ajpdis-5036	66	1	in	in	ADP
ajpdis-5036	66	2	wisconsin	wisconsin	PROPN
ajpdis-5036	66	3	,	,	PUNCT
ajpdis-5036	66	4	the	the	DET
ajpdis-5036	66	5	state	state	NOUN
ajpdis-5036	66	6	government	government	NOUN
ajpdis-5036	66	7	operates	operate	VERB
ajpdis-5036	66	8	on	on	ADP
ajpdis-5036	66	9	a	a	DET
ajpdis-5036	66	10	"	"	PUNCT
ajpdis-5036	66	11	cash	cash	NOUN
ajpdis-5036	66	12	"	"	PUNCT
ajpdis-5036	66	13	basis	basis	NOUN
ajpdis-5036	66	14	of	of	ADP
ajpdis-5036	66	15	accounting	accounting	NOUN
ajpdis-5036	66	16	,	,	PUNCT
ajpdis-5036	66	17	which	which	PRON
ajpdis-5036	66	18	dictates	dictate	VERB
ajpdis-5036	66	19	when	when	SCONJ
ajpdis-5036	66	20	expenses	expense	NOUN
ajpdis-5036	66	21	and	and	CCONJ
ajpdis-5036	66	22	revenues	revenue	NOUN
ajpdis-5036	66	23	are	be	AUX
ajpdis-5036	66	24	recorded	record	VERB
ajpdis-5036	66	25	.	.	PUNCT
ajpdis-5036	67	1	[	[	X
ajpdis-5036	67	2	6	6	NUM
ajpdis-5036	67	3	]	]	PUNCT
ajpdis-5036	67	4	under	under	ADP
ajpdis-5036	67	5	this	this	DET
ajpdis-5036	67	6	method	method	NOUN
ajpdis-5036	67	7	,	,	PUNCT
ajpdis-5036	67	8	expenses	expense	NOUN
ajpdis-5036	67	9	and	and	CCONJ
ajpdis-5036	67	10	revenues	revenue	NOUN
ajpdis-5036	67	11	are	be	AUX
ajpdis-5036	67	12	recognized	recognize	VERB
ajpdis-5036	67	13	when	when	SCONJ
ajpdis-5036	67	14	cash	cash	NOUN
ajpdis-5036	67	15	is	be	AUX
ajpdis-5036	67	16	received	receive	VERB
ajpdis-5036	67	17	or	or	CCONJ
ajpdis-5036	67	18	paid	pay	VERB
ajpdis-5036	67	19	out	out	ADP
ajpdis-5036	67	20	,	,	PUNCT
ajpdis-5036	67	21	rather	rather	ADV
ajpdis-5036	67	22	than	than	ADP
ajpdis-5036	67	23	when	when	SCONJ
ajpdis-5036	67	24	the	the	DET
ajpdis-5036	67	25	transactions	transaction	NOUN
ajpdis-5036	67	26	occur	occur	VERB
ajpdis-5036	67	27	.	.	PUNCT
ajpdis-5036	68	1	for	for	ADP
ajpdis-5036	68	2	example	example	NOUN
ajpdis-5036	68	3	,	,	PUNCT
ajpdis-5036	68	4	wisconsin	wisconsin	PROPN
ajpdis-5036	68	5	makes	make	VERB
ajpdis-5036	68	6	payments	payment	NOUN
ajpdis-5036	68	7	to	to	ADP
ajpdis-5036	68	8	counties	county	NOUN
ajpdis-5036	68	9	and	and	CCONJ
ajpdis-5036	68	10	municipalities	municipality	NOUN
ajpdis-5036	68	11	at	at	ADP
ajpdis-5036	68	12	specific	specific	ADJ
ajpdis-5036	68	13	times	time	NOUN
ajpdis-5036	68	14	of	of	ADP
ajpdis-5036	68	15	the	the	DET
ajpdis-5036	68	16	year	year	NOUN
ajpdis-5036	68	17	,	,	PUNCT
ajpdis-5036	68	18	such	such	ADJ
ajpdis-5036	68	19	as	as	ADP
ajpdis-5036	68	20	shared	share	VERB
ajpdis-5036	68	21	revenues	revenue	NOUN
ajpdis-5036	68	22	distributed	distribute	VERB
ajpdis-5036	68	23	on	on	ADP
ajpdis-5036	68	24	the	the	DET
ajpdis-5036	68	25	fourth	fourth	ADJ
ajpdis-5036	68	26	monday	monday	PROPN
ajpdis-5036	68	27	in	in	ADP
ajpdis-5036	68	28	july	july	PROPN
ajpdis-5036	68	29	(	(	PUNCT
ajpdis-5036	68	30	15	15	NUM
ajpdis-5036	68	31	%	%	NOUN
ajpdis-5036	68	32	)	)	PUNCT
ajpdis-5036	68	33	and	and	CCONJ
ajpdis-5036	68	34	the	the	DET
ajpdis-5036	68	35	third	third	ADJ
ajpdis-5036	68	36	monday	monday	PROPN
ajpdis-5036	68	37	in	in	ADP
ajpdis-5036	68	38	november	november	PROPN
ajpdis-5036	68	39	(	(	PUNCT
ajpdis-5036	68	40	85	85	NUM
ajpdis-5036	68	41	%	%	NOUN
ajpdis-5036	68	42	)	)	PUNCT
ajpdis-5036	68	43	.	.	PUNCT
ajpdis-5036	69	1	in	in	ADP
ajpdis-5036	69	2	the	the	DET
ajpdis-5036	69	3	context	context	NOUN
ajpdis-5036	69	4	of	of	ADP
ajpdis-5036	69	5	cash	cash	NOUN
ajpdis-5036	69	6	basis	basis	NOUN
ajpdis-5036	69	7	accounting	accounting	NOUN
ajpdis-5036	69	8	,	,	PUNCT
ajpdis-5036	69	9	payments	payment	NOUN
ajpdis-5036	69	10	made	make	VERB
ajpdis-5036	69	11	after	after	ADP
ajpdis-5036	69	12	the	the	DET
ajpdis-5036	69	13	fiscal	fiscal	ADJ
ajpdis-5036	69	14	year	year	NOUN
ajpdis-5036	69	15	-	-	PUNCT
ajpdis-5036	69	16	end	end	NOUN
ajpdis-5036	69	17	,	,	PUNCT
ajpdis-5036	69	18	such	such	ADJ
ajpdis-5036	69	19	as	as	ADP
ajpdis-5036	69	20	in	in	ADP
ajpdis-5036	69	21	late	late	ADJ
ajpdis-5036	69	22	july	july	PROPN
ajpdis-5036	69	23	,	,	PUNCT
ajpdis-5036	69	24	are	be	AUX
ajpdis-5036	69	25	not	not	PART
ajpdis-5036	69	26	recorded	record	VERB
ajpdis-5036	69	27	as	as	ADP
ajpdis-5036	69	28	expenses	expense	NOUN
ajpdis-5036	69	29	until	until	SCONJ
ajpdis-5036	69	30	the	the	DET
ajpdis-5036	69	31	actual	actual	ADJ
ajpdis-5036	69	32	expenditure	expenditure	NOUN
ajpdis-5036	69	33	occurs	occur	VERB
ajpdis-5036	69	34	.	.	PUNCT
ajpdis-5036	70	1	this	this	PRON
ajpdis-5036	70	2	can	can	AUX
ajpdis-5036	70	3	lead	lead	VERB
ajpdis-5036	70	4	to	to	ADP
ajpdis-5036	70	5	a	a	DET
ajpdis-5036	70	6	discrepancy	discrepancy	NOUN
ajpdis-5036	70	7	between	between	ADP
ajpdis-5036	70	8	budgeted	budget	VERB
ajpdis-5036	70	9	amounts	amount	NOUN
ajpdis-5036	70	10	and	and	CCONJ
ajpdis-5036	70	11	actual	actual	ADJ
ajpdis-5036	70	12	financial	financial	ADJ
ajpdis-5036	70	13	outcomes	outcome	NOUN
ajpdis-5036	70	14	.	.	PUNCT
ajpdis-5036	71	1	in	in	ADP
ajpdis-5036	71	2	the	the	DET
ajpdis-5036	71	3	case	case	NOUN
ajpdis-5036	71	4	of	of	ADP
ajpdis-5036	71	5	wisconsin	wisconsin	PROPN
ajpdis-5036	71	6	,	,	PUNCT
ajpdis-5036	71	7	although	although	SCONJ
ajpdis-5036	71	8	the	the	DET
ajpdis-5036	71	9	state	state	NOUN
ajpdis-5036	71	10	may	may	AUX
ajpdis-5036	71	11	pass	pass	VERB
ajpdis-5036	71	12	a	a	DET
ajpdis-5036	71	13	balanced	balanced	ADJ
ajpdis-5036	71	14	budget	budget	NOUN
ajpdis-5036	71	15	based	base	VERB
ajpdis-5036	71	16	on	on	ADP
ajpdis-5036	71	17	cash	cash	NOUN
ajpdis-5036	71	18	basis	basis	NOUN
ajpdis-5036	71	19	accounting	accounting	NOUN
ajpdis-5036	71	20	,	,	PUNCT
ajpdis-5036	71	21	the	the	DET
ajpdis-5036	71	22	audit	audit	NOUN
ajpdis-5036	71	23	for	for	ADP
ajpdis-5036	71	24	2011	2011	NUM
ajpdis-5036	71	25	revealed	reveal	VERB
ajpdis-5036	71	26	a	a	DET
ajpdis-5036	71	27	deficit	deficit	NOUN
ajpdis-5036	71	28	of	of	ADP
ajpdis-5036	71	29	$	$	SYM
ajpdis-5036	71	30	2.9	2.9	NUM
ajpdis-5036	71	31	billion	billion	NUM
ajpdis-5036	71	32	in	in	ADP
ajpdis-5036	71	33	the	the	DET
ajpdis-5036	71	34	general	general	ADJ
ajpdis-5036	71	35	fund	fund	NOUN
ajpdis-5036	71	36	(	(	PUNCT
ajpdis-5036	71	37	state	state	NOUN
ajpdis-5036	71	38	of	of	ADP
ajpdis-5036	71	39	wisconsin	wisconsin	PROPN
ajpdis-5036	71	40	,	,	PUNCT
ajpdis-5036	71	41	2011	2011	NUM
ajpdis-5036	71	42	)	)	PUNCT
ajpdis-5036	71	43	.	.	PUNCT
ajpdis-5036	72	1	this	this	DET
ajpdis-5036	72	2	deficit	deficit	NOUN
ajpdis-5036	72	3	,	,	PUNCT
ajpdis-5036	72	4	as	as	ADP
ajpdis-5036	72	5	per	per	ADP
ajpdis-5036	72	6	generally	generally	ADV
ajpdis-5036	72	7	accepted	accept	VERB
ajpdis-5036	72	8	accounting	accounting	NOUN
ajpdis-5036	72	9	principles	principle	NOUN
ajpdis-5036	72	10	(	(	PUNCT
ajpdis-5036	72	11	gaap	gaap	PROPN
ajpdis-5036	72	12	)	)	PUNCT
ajpdis-5036	72	13	,	,	PUNCT
ajpdis-5036	72	14	reflects	reflect	VERB
ajpdis-5036	72	15	a	a	DET
ajpdis-5036	72	16	more	more	ADV
ajpdis-5036	72	17	comprehensive	comprehensive	ADJ
ajpdis-5036	72	18	view	view	NOUN
ajpdis-5036	72	19	of	of	ADP
ajpdis-5036	72	20	the	the	DET
ajpdis-5036	72	21	state	state	NOUN
ajpdis-5036	72	22	's	's	PART
ajpdis-5036	72	23	financial	financial	ADJ
ajpdis-5036	72	24	position	position	NOUN
ajpdis-5036	72	25	,	,	PUNCT
ajpdis-5036	72	26	taking	take	VERB
ajpdis-5036	72	27	into	into	ADP
ajpdis-5036	72	28	account	account	NOUN
ajpdis-5036	72	29	accrued	accrue	VERB
ajpdis-5036	72	30	expenses	expense	NOUN
ajpdis-5036	72	31	and	and	CCONJ
ajpdis-5036	72	32	revenues	revenue	NOUN
ajpdis-5036	72	33	,	,	PUNCT
ajpdis-5036	72	34	regardless	regardless	ADV
ajpdis-5036	72	35	of	of	ADP
ajpdis-5036	72	36	when	when	SCONJ
ajpdis-5036	72	37	cash	cash	NOUN
ajpdis-5036	72	38	transactions	transaction	NOUN
ajpdis-5036	72	39	occur	occur	VERB
ajpdis-5036	72	40	.	.	PUNCT
ajpdis-5036	73	1	[	[	X
ajpdis-5036	73	2	7	7	X
ajpdis-5036	73	3	]	]	X
ajpdis-5036	73	4	the	the	DET
ajpdis-5036	73	5	discrepancy	discrepancy	NOUN
ajpdis-5036	73	6	between	between	ADP
ajpdis-5036	73	7	the	the	DET
ajpdis-5036	73	8	reported	report	VERB
ajpdis-5036	73	9	deficit	deficit	NOUN
ajpdis-5036	73	10	under	under	ADP
ajpdis-5036	73	11	gaap	gaap	NOUN
ajpdis-5036	73	12	and	and	CCONJ
ajpdis-5036	73	13	the	the	DET
ajpdis-5036	73	14	balanced	balanced	ADJ
ajpdis-5036	73	15	budget	budget	NOUN
ajpdis-5036	73	16	under	under	ADP
ajpdis-5036	73	17	cash	cash	NOUN
ajpdis-5036	73	18	basis	basis	NOUN
ajpdis-5036	73	19	accounting	accounting	NOUN
ajpdis-5036	73	20	has	have	VERB
ajpdis-5036	73	21	implications	implication	NOUN
ajpdis-5036	73	22	for	for	ADP
ajpdis-5036	73	23	the	the	DET
ajpdis-5036	73	24	state	state	NOUN
ajpdis-5036	73	25	's	's	PART
ajpdis-5036	73	26	financial	financial	ADJ
ajpdis-5036	73	27	health	health	NOUN
ajpdis-5036	73	28	and	and	CCONJ
ajpdis-5036	73	29	creditworthiness	creditworthiness	NOUN
ajpdis-5036	73	30	.	.	PUNCT
ajpdis-5036	74	1	bonding	bonding	NOUN
ajpdis-5036	74	2	ratings	rating	NOUN
ajpdis-5036	74	3	,	,	PUNCT
ajpdis-5036	74	4	which	which	PRON
ajpdis-5036	74	5	assess	assess	VERB
ajpdis-5036	74	6	a	a	DET
ajpdis-5036	74	7	government	government	NOUN
ajpdis-5036	74	8	's	's	PART
ajpdis-5036	74	9	ability	ability	NOUN
ajpdis-5036	74	10	to	to	PART
ajpdis-5036	74	11	meet	meet	VERB
ajpdis-5036	74	12	debt	debt	NOUN
ajpdis-5036	74	13	obligations	obligation	NOUN
ajpdis-5036	74	14	,	,	PUNCT
ajpdis-5036	74	15	may	may	AUX
ajpdis-5036	74	16	be	be	AUX
ajpdis-5036	74	17	downgraded	downgrade	VERB
ajpdis-5036	74	18	due	due	ADP
ajpdis-5036	74	19	to	to	ADP
ajpdis-5036	74	20	concerns	concern	NOUN
ajpdis-5036	74	21	about	about	ADP
ajpdis-5036	74	22	fiscal	fiscal	ADJ
ajpdis-5036	74	23	management	management	NOUN
ajpdis-5036	74	24	and	and	CCONJ
ajpdis-5036	74	25	transparency	transparency	NOUN
ajpdis-5036	74	26	.	.	PUNCT
ajpdis-5036	75	1	bond	bond	NOUN
ajpdis-5036	75	2	investors	investor	NOUN
ajpdis-5036	75	3	rely	rely	VERB
ajpdis-5036	75	4	on	on	ADP
ajpdis-5036	75	5	accurate	accurate	ADJ
ajpdis-5036	75	6	and	and	CCONJ
ajpdis-5036	75	7	transparent	transparent	ADJ
ajpdis-5036	75	8	financial	financial	ADJ
ajpdis-5036	75	9	reporting	reporting	NOUN
ajpdis-5036	75	10	to	to	PART
ajpdis-5036	75	11	assess	assess	VERB
ajpdis-5036	75	12	the	the	DET
ajpdis-5036	75	13	risk	risk	NOUN
ajpdis-5036	75	14	associated	associate	VERB
ajpdis-5036	75	15	with	with	ADP
ajpdis-5036	75	16	investing	invest	VERB
ajpdis-5036	75	17	in	in	ADP
ajpdis-5036	75	18	government	government	NOUN
ajpdis-5036	75	19	debt	debt	NOUN
ajpdis-5036	75	20	,	,	PUNCT
ajpdis-5036	75	21	and	and	CCONJ
ajpdis-5036	75	22	deviations	deviation	NOUN
ajpdis-5036	75	23	from	from	ADP
ajpdis-5036	75	24	gaap	gaap	NOUN
ajpdis-5036	75	25	standards	standard	NOUN
ajpdis-5036	75	26	can	can	AUX
ajpdis-5036	75	27	erode	erode	VERB
ajpdis-5036	75	28	investor	investor	NOUN
ajpdis-5036	75	29	confidence	confidence	NOUN
ajpdis-5036	75	30	.	.	PUNCT
ajpdis-5036	76	1	it	it	PRON
ajpdis-5036	76	2	is	be	AUX
ajpdis-5036	76	3	noteworthy	noteworthy	ADJ
ajpdis-5036	76	4	that	that	SCONJ
ajpdis-5036	76	5	while	while	SCONJ
ajpdis-5036	76	6	the	the	DET
ajpdis-5036	76	7	state	state	NOUN
ajpdis-5036	76	8	government	government	NOUN
ajpdis-5036	76	9	of	of	ADP
ajpdis-5036	76	10	wisconsin	wisconsin	PROPN
ajpdis-5036	76	11	may	may	AUX
ajpdis-5036	76	12	employ	employ	VERB
ajpdis-5036	76	13	accounting	accounting	NOUN
ajpdis-5036	76	14	methods	method	NOUN
ajpdis-5036	76	15	not	not	PART
ajpdis-5036	76	16	endorsed	endorse	VERB
ajpdis-5036	76	17	by	by	ADP
ajpdis-5036	76	18	gaap	gaap	PROPN
ajpdis-5036	76	19	,	,	PUNCT
ajpdis-5036	76	20	local	local	ADJ
ajpdis-5036	76	21	governments	government	NOUN
ajpdis-5036	76	22	within	within	ADP
ajpdis-5036	76	23	the	the	DET
ajpdis-5036	76	24	state	state	NOUN
ajpdis-5036	76	25	are	be	AUX
ajpdis-5036	76	26	required	require	VERB
ajpdis-5036	76	27	by	by	ADP
ajpdis-5036	76	28	law	law	NOUN
ajpdis-5036	76	29	to	to	PART
ajpdis-5036	76	30	adhere	adhere	VERB
ajpdis-5036	76	31	to	to	ADP
ajpdis-5036	76	32	gaap	gaap	NOUN
ajpdis-5036	76	33	standards	standard	NOUN
ajpdis-5036	76	34	.	.	PUNCT
ajpdis-5036	77	1	this	this	DET
ajpdis-5036	77	2	requirement	requirement	NOUN
ajpdis-5036	77	3	ensures	ensure	VERB
ajpdis-5036	77	4	consistency	consistency	NOUN
ajpdis-5036	77	5	and	and	CCONJ
ajpdis-5036	77	6	comparability	comparability	NOUN
ajpdis-5036	77	7	in	in	ADP
ajpdis-5036	77	8	financial	financial	ADJ
ajpdis-5036	77	9	reporting	reporting	NOUN
ajpdis-5036	77	10	across	across	ADP
ajpdis-5036	77	11	different	different	ADJ
ajpdis-5036	77	12	levels	level	NOUN
ajpdis-5036	77	13	of	of	ADP
ajpdis-5036	77	14	government	government	NOUN
ajpdis-5036	77	15	,	,	PUNCT
ajpdis-5036	77	16	facilitating	facilitate	VERB
ajpdis-5036	77	17	informed	informed	ADJ
ajpdis-5036	77	18	decision	decision	NOUN
ajpdis-5036	77	19	-	-	PUNCT
ajpdis-5036	77	20	making	making	NOUN
ajpdis-5036	77	21	and	and	CCONJ
ajpdis-5036	77	22	accountability	accountability	NOUN
ajpdis-5036	77	23	.	.	PUNCT
ajpdis-5036	78	1	in	in	ADP
ajpdis-5036	78	2	summary	summary	NOUN
ajpdis-5036	78	3	,	,	PUNCT
ajpdis-5036	78	4	the	the	DET
ajpdis-5036	78	5	choice	choice	NOUN
ajpdis-5036	78	6	of	of	ADP
ajpdis-5036	78	7	accounting	accounting	NOUN
ajpdis-5036	78	8	basis	basis	NOUN
ajpdis-5036	78	9	has	have	VERB
ajpdis-5036	78	10	significant	significant	ADJ
ajpdis-5036	78	11	implications	implication	NOUN
ajpdis-5036	78	12	for	for	ADP
ajpdis-5036	78	13	financial	financial	ADJ
ajpdis-5036	78	14	reporting	reporting	NOUN
ajpdis-5036	78	15	,	,	PUNCT
ajpdis-5036	78	16	budgeting	budgeting	NOUN
ajpdis-5036	78	17	,	,	PUNCT
ajpdis-5036	78	18	and	and	CCONJ
ajpdis-5036	78	19	fiscal	fiscal	ADJ
ajpdis-5036	78	20	management	management	NOUN
ajpdis-5036	78	21	.	.	PUNCT
ajpdis-5036	79	1	while	while	SCONJ
ajpdis-5036	79	2	cash	cash	NOUN
ajpdis-5036	79	3	basis	basis	NOUN
ajpdis-5036	79	4	accounting	accounting	NOUN
ajpdis-5036	79	5	may	may	AUX
ajpdis-5036	79	6	provide	provide	VERB
ajpdis-5036	79	7	simplicity	simplicity	NOUN
ajpdis-5036	79	8	and	and	CCONJ
ajpdis-5036	79	9	ease	ease	NOUN
ajpdis-5036	79	10	of	of	ADP
ajpdis-5036	79	11	administration	administration	NOUN
ajpdis-5036	79	12	,	,	PUNCT
ajpdis-5036	79	13	it	it	PRON
ajpdis-5036	79	14	can	can	AUX
ajpdis-5036	79	15	obscure	obscure	VERB
ajpdis-5036	79	16	the	the	DET
ajpdis-5036	79	17	true	true	ADJ
ajpdis-5036	79	18	financial	financial	ADJ
ajpdis-5036	79	19	position	position	NOUN
ajpdis-5036	79	20	of	of	ADP
ajpdis-5036	79	21	a	a	DET
ajpdis-5036	79	22	government	government	NOUN
ajpdis-5036	79	23	entity	entity	NOUN
ajpdis-5036	79	24	,	,	PUNCT
ajpdis-5036	79	25	potentially	potentially	ADV
ajpdis-5036	79	26	leading	lead	VERB
ajpdis-5036	79	27	to	to	ADP
ajpdis-5036	79	28	misinterpretation	misinterpretation	NOUN
ajpdis-5036	79	29	and	and	CCONJ
ajpdis-5036	79	30	mismanagement	mismanagement	NOUN
ajpdis-5036	79	31	of	of	ADP
ajpdis-5036	79	32	resources	resource	NOUN
ajpdis-5036	79	33	.	.	PUNCT
ajpdis-5036	80	1	adhering	adhere	VERB
ajpdis-5036	80	2	to	to	ADP
ajpdis-5036	80	3	gaap	gaap	NOUN
ajpdis-5036	80	4	standards	standard	NOUN
ajpdis-5036	80	5	ensures	ensure	VERB
ajpdis-5036	80	6	transparency	transparency	NOUN
ajpdis-5036	80	7	,	,	PUNCT
ajpdis-5036	80	8	accuracy	accuracy	NOUN
ajpdis-5036	80	9	,	,	PUNCT
ajpdis-5036	80	10	and	and	CCONJ
ajpdis-5036	80	11	accountability	accountability	NOUN
ajpdis-5036	80	12	in	in	ADP
ajpdis-5036	80	13	financial	financial	ADJ
ajpdis-5036	80	14	reporting	reporting	NOUN
ajpdis-5036	80	15	,	,	PUNCT
ajpdis-5036	80	16	essential	essential	ADJ
ajpdis-5036	80	17	for	for	ADP
ajpdis-5036	80	18	maintaining	maintain	VERB
ajpdis-5036	80	19	investor	investor	NOUN
ajpdis-5036	80	20	confidence	confidence	NOUN
ajpdis-5036	80	21	and	and	CCONJ
ajpdis-5036	80	22	fiscal	fiscal	ADJ
ajpdis-5036	80	23	sustainability	sustainability	NOUN
ajpdis-5036	80	24	.	.	PUNCT
ajpdis-5036	81	1	table	table	NOUN
ajpdis-5036	81	2	1	1	NUM
ajpdis-5036	81	3	:	:	PUNCT
ajpdis-5036	81	4	budget	budget	NOUN
ajpdis-5036	81	5	deficits	deficit	NOUN
ajpdis-5036	81	6	and	and	CCONJ
ajpdis-5036	81	7	surpluses	surplus	NOUN
ajpdis-5036	81	8	(	(	PUNCT
ajpdis-5036	81	9	2023	2023	NUM
ajpdis-5036	81	10	)	)	PUNCT
ajpdis-5036	81	11	trends	trend	NOUN
ajpdis-5036	81	12	in	in	ADP
ajpdis-5036	81	13	global	global	ADJ
ajpdis-5036	81	14	budgeting	budget	VERB
ajpdis-5036	81	15	1	1	NUM
ajpdis-5036	81	16	.	.	PUNCT
ajpdis-5036	81	17	increased	increase	VERB
ajpdis-5036	81	18	healthcare	healthcare	NOUN
ajpdis-5036	81	19	spending	spend	VERB
ajpdis-5036	81	20	109	109	NUM
ajpdis-5036	81	21	journal	journal	NOUN
ajpdis-5036	81	22	of	of	ADP
ajpdis-5036	81	23	public	public	ADJ
ajpdis-5036	81	24	diplomacy	diplomacy	NOUN
ajpdis-5036	81	25	and	and	CCONJ
ajpdis-5036	81	26	international	international	ADJ
ajpdis-5036	81	27	studies	study	NOUN
ajpdis-5036	81	28	www	www	PROPN
ajpdis-5036	81	29	.	.	PUNCT
ajpdis-5036	82	1	grnjournal.us	grnjournal.us	X
ajpdis-5036	82	2	the	the	DET
ajpdis-5036	82	3	covid-19	covid-19	PROPN
ajpdis-5036	82	4	pandemic	pandemic	NOUN
ajpdis-5036	82	5	has	have	AUX
ajpdis-5036	82	6	led	lead	VERB
ajpdis-5036	82	7	to	to	ADP
ajpdis-5036	82	8	a	a	DET
ajpdis-5036	82	9	significant	significant	ADJ
ajpdis-5036	82	10	increase	increase	NOUN
ajpdis-5036	82	11	in	in	ADP
ajpdis-5036	82	12	healthcare	healthcare	NOUN
ajpdis-5036	82	13	spending	spend	VERB
ajpdis-5036	82	14	worldwide	worldwide	ADV
ajpdis-5036	82	15	.	.	PUNCT
ajpdis-5036	83	1	countries	country	NOUN
ajpdis-5036	83	2	are	be	AUX
ajpdis-5036	83	3	allocating	allocate	VERB
ajpdis-5036	83	4	more	more	ADJ
ajpdis-5036	83	5	resources	resource	NOUN
ajpdis-5036	83	6	to	to	AUX
ajpdis-5036	83	7	healthcare	healthcare	VERB
ajpdis-5036	83	8	to	to	PART
ajpdis-5036	83	9	strengthen	strengthen	VERB
ajpdis-5036	83	10	their	their	PRON
ajpdis-5036	83	11	systems	system	NOUN
ajpdis-5036	83	12	and	and	CCONJ
ajpdis-5036	83	13	ensure	ensure	VERB
ajpdis-5036	83	14	better	well	ADJ
ajpdis-5036	83	15	preparedness	preparedness	NOUN
ajpdis-5036	83	16	for	for	ADP
ajpdis-5036	83	17	future	future	ADJ
ajpdis-5036	83	18	health	health	NOUN
ajpdis-5036	83	19	crises	crisis	NOUN
ajpdis-5036	83	20	.	.	PUNCT
ajpdis-5036	84	1	2	2	X
ajpdis-5036	84	2	.	.	X
ajpdis-5036	84	3	focus	focus	VERB
ajpdis-5036	84	4	on	on	ADP
ajpdis-5036	84	5	infrastructure	infrastructure	NOUN
ajpdis-5036	84	6	many	many	ADJ
ajpdis-5036	84	7	developing	develop	VERB
ajpdis-5036	84	8	countries	country	NOUN
ajpdis-5036	84	9	are	be	AUX
ajpdis-5036	84	10	increasing	increase	VERB
ajpdis-5036	84	11	their	their	PRON
ajpdis-5036	84	12	investment	investment	NOUN
ajpdis-5036	84	13	in	in	ADP
ajpdis-5036	84	14	infrastructure	infrastructure	NOUN
ajpdis-5036	84	15	to	to	PART
ajpdis-5036	84	16	support	support	VERB
ajpdis-5036	84	17	economic	economic	ADJ
ajpdis-5036	84	18	growth	growth	NOUN
ajpdis-5036	84	19	and	and	CCONJ
ajpdis-5036	84	20	development	development	NOUN
ajpdis-5036	84	21	.	.	PUNCT
ajpdis-5036	85	1	this	this	PRON
ajpdis-5036	85	2	includes	include	VERB
ajpdis-5036	85	3	investments	investment	NOUN
ajpdis-5036	85	4	in	in	ADP
ajpdis-5036	85	5	transportation	transportation	NOUN
ajpdis-5036	85	6	,	,	PUNCT
ajpdis-5036	85	7	energy	energy	NOUN
ajpdis-5036	85	8	,	,	PUNCT
ajpdis-5036	85	9	and	and	CCONJ
ajpdis-5036	85	10	digital	digital	ADJ
ajpdis-5036	85	11	infrastructure	infrastructure	NOUN
ajpdis-5036	85	12	.	.	PUNCT
ajpdis-5036	86	1	3	3	X
ajpdis-5036	86	2	.	.	X
ajpdis-5036	86	3	social	social	ADJ
ajpdis-5036	86	4	security	security	NOUN
ajpdis-5036	86	5	and	and	CCONJ
ajpdis-5036	86	6	aging	age	VERB
ajpdis-5036	86	7	populations	population	NOUN
ajpdis-5036	86	8	in	in	ADP
ajpdis-5036	86	9	developed	develop	VERB
ajpdis-5036	86	10	countries	country	NOUN
ajpdis-5036	86	11	,	,	PUNCT
ajpdis-5036	86	12	a	a	DET
ajpdis-5036	86	13	significant	significant	ADJ
ajpdis-5036	86	14	portion	portion	NOUN
ajpdis-5036	86	15	of	of	ADP
ajpdis-5036	86	16	the	the	DET
ajpdis-5036	86	17	budget	budget	NOUN
ajpdis-5036	86	18	is	be	AUX
ajpdis-5036	86	19	directed	direct	VERB
ajpdis-5036	86	20	towards	towards	ADP
ajpdis-5036	86	21	social	social	ADJ
ajpdis-5036	86	22	security	security	NOUN
ajpdis-5036	86	23	and	and	CCONJ
ajpdis-5036	86	24	pensions	pension	NOUN
ajpdis-5036	86	25	due	due	ADP
ajpdis-5036	86	26	to	to	ADP
ajpdis-5036	86	27	aging	age	VERB
ajpdis-5036	86	28	populations	population	NOUN
ajpdis-5036	86	29	.	.	PUNCT
ajpdis-5036	87	1	this	this	DET
ajpdis-5036	87	2	trend	trend	NOUN
ajpdis-5036	87	3	is	be	AUX
ajpdis-5036	87	4	particularly	particularly	ADV
ajpdis-5036	87	5	evident	evident	ADJ
ajpdis-5036	87	6	in	in	ADP
ajpdis-5036	87	7	japan	japan	PROPN
ajpdis-5036	87	8	and	and	CCONJ
ajpdis-5036	87	9	parts	part	NOUN
ajpdis-5036	87	10	of	of	ADP
ajpdis-5036	87	11	europe	europe	PROPN
ajpdis-5036	87	12	.	.	PUNCT
ajpdis-5036	88	1	[	[	X
ajpdis-5036	88	2	8	8	NUM
ajpdis-5036	88	3	]	]	PUNCT
ajpdis-5036	88	4	challenges	challenge	NOUN
ajpdis-5036	88	5	in	in	ADP
ajpdis-5036	88	6	budget	budget	NOUN
ajpdis-5036	88	7	and	and	CCONJ
ajpdis-5036	88	8	finance	finance	NOUN
ajpdis-5036	88	9	1	1	NUM
ajpdis-5036	88	10	.	.	PUNCT
ajpdis-5036	88	11	debt	debt	NOUN
ajpdis-5036	88	12	management	management	NOUN
ajpdis-5036	88	13	:	:	PUNCT
ajpdis-5036	88	14	high	high	ADJ
ajpdis-5036	88	15	levels	level	NOUN
ajpdis-5036	88	16	of	of	ADP
ajpdis-5036	88	17	public	public	ADJ
ajpdis-5036	88	18	debt	debt	NOUN
ajpdis-5036	88	19	are	be	AUX
ajpdis-5036	88	20	a	a	DET
ajpdis-5036	88	21	concern	concern	NOUN
ajpdis-5036	88	22	for	for	ADP
ajpdis-5036	88	23	many	many	ADJ
ajpdis-5036	88	24	countries	country	NOUN
ajpdis-5036	88	25	.	.	PUNCT
ajpdis-5036	89	1	balancing	balance	VERB
ajpdis-5036	89	2	the	the	DET
ajpdis-5036	89	3	budget	budget	NOUN
ajpdis-5036	89	4	while	while	SCONJ
ajpdis-5036	89	5	managing	manage	VERB
ajpdis-5036	89	6	debt	debt	NOUN
ajpdis-5036	89	7	repayments	repayment	NOUN
ajpdis-5036	89	8	is	be	AUX
ajpdis-5036	89	9	a	a	DET
ajpdis-5036	89	10	significant	significant	ADJ
ajpdis-5036	89	11	challenge	challenge	NOUN
ajpdis-5036	89	12	.	.	PUNCT
ajpdis-5036	90	1	2	2	X
ajpdis-5036	90	2	.	.	X
ajpdis-5036	90	3	transparency	transparency	NOUN
ajpdis-5036	90	4	and	and	CCONJ
ajpdis-5036	90	5	corruption	corruption	NOUN
ajpdis-5036	90	6	:	:	PUNCT
ajpdis-5036	90	7	ensuring	ensure	VERB
ajpdis-5036	90	8	transparency	transparency	NOUN
ajpdis-5036	90	9	in	in	ADP
ajpdis-5036	90	10	budgetary	budgetary	ADJ
ajpdis-5036	90	11	allocations	allocation	NOUN
ajpdis-5036	90	12	and	and	CCONJ
ajpdis-5036	90	13	combating	combat	VERB
ajpdis-5036	90	14	corruption	corruption	NOUN
ajpdis-5036	90	15	are	be	AUX
ajpdis-5036	90	16	ongoing	ongoing	ADJ
ajpdis-5036	90	17	issues	issue	NOUN
ajpdis-5036	90	18	,	,	PUNCT
ajpdis-5036	90	19	particularly	particularly	ADV
ajpdis-5036	90	20	in	in	ADP
ajpdis-5036	90	21	developing	develop	VERB
ajpdis-5036	90	22	countries	country	NOUN
ajpdis-5036	90	23	.	.	PUNCT
ajpdis-5036	91	1	3	3	X
ajpdis-5036	91	2	.	.	X
ajpdis-5036	91	3	economic	economic	ADJ
ajpdis-5036	91	4	disparities	disparity	NOUN
ajpdis-5036	91	5	:	:	PUNCT
ajpdis-5036	91	6	addressing	address	VERB
ajpdis-5036	91	7	economic	economic	ADJ
ajpdis-5036	91	8	disparities	disparity	NOUN
ajpdis-5036	91	9	and	and	CCONJ
ajpdis-5036	91	10	ensuring	ensure	VERB
ajpdis-5036	91	11	equitable	equitable	ADJ
ajpdis-5036	91	12	distribution	distribution	NOUN
ajpdis-5036	91	13	of	of	ADP
ajpdis-5036	91	14	resources	resource	NOUN
ajpdis-5036	91	15	remains	remain	VERB
ajpdis-5036	91	16	a	a	DET
ajpdis-5036	91	17	global	global	ADJ
ajpdis-5036	91	18	challenge	challenge	NOUN
ajpdis-5036	91	19	.	.	PUNCT
ajpdis-5036	92	1	conclusion	conclusion	NOUN
ajpdis-5036	92	2	budgets	budget	NOUN
ajpdis-5036	92	3	and	and	CCONJ
ajpdis-5036	92	4	financial	financial	ADJ
ajpdis-5036	92	5	management	management	NOUN
ajpdis-5036	92	6	are	be	AUX
ajpdis-5036	92	7	pivotal	pivotal	ADJ
ajpdis-5036	92	8	in	in	ADP
ajpdis-5036	92	9	shaping	shape	VERB
ajpdis-5036	92	10	the	the	DET
ajpdis-5036	92	11	economic	economic	ADJ
ajpdis-5036	92	12	and	and	CCONJ
ajpdis-5036	92	13	social	social	ADJ
ajpdis-5036	92	14	landscape	landscape	NOUN
ajpdis-5036	92	15	of	of	ADP
ajpdis-5036	92	16	countries	country	NOUN
ajpdis-5036	92	17	around	around	ADP
ajpdis-5036	92	18	the	the	DET
ajpdis-5036	92	19	world	world	NOUN
ajpdis-5036	92	20	.	.	PUNCT
ajpdis-5036	93	1	they	they	PRON
ajpdis-5036	93	2	reflect	reflect	VERB
ajpdis-5036	93	3	government	government	NOUN
ajpdis-5036	93	4	priorities	priority	NOUN
ajpdis-5036	93	5	,	,	PUNCT
ajpdis-5036	93	6	influence	influence	NOUN
ajpdis-5036	93	7	economic	economic	ADJ
ajpdis-5036	93	8	stability	stability	NOUN
ajpdis-5036	93	9	,	,	PUNCT
ajpdis-5036	93	10	and	and	CCONJ
ajpdis-5036	93	11	impact	impact	VERB
ajpdis-5036	93	12	public	public	ADJ
ajpdis-5036	93	13	welfare	welfare	NOUN
ajpdis-5036	93	14	.	.	PUNCT
ajpdis-5036	94	1	by	by	ADP
ajpdis-5036	94	2	analyzing	analyze	VERB
ajpdis-5036	94	3	budgetary	budgetary	ADJ
ajpdis-5036	94	4	processes	process	NOUN
ajpdis-5036	94	5	and	and	CCONJ
ajpdis-5036	94	6	allocations	allocation	NOUN
ajpdis-5036	94	7	,	,	PUNCT
ajpdis-5036	94	8	we	we	PRON
ajpdis-5036	94	9	can	can	AUX
ajpdis-5036	94	10	gain	gain	VERB
ajpdis-5036	94	11	insights	insight	NOUN
ajpdis-5036	94	12	into	into	ADP
ajpdis-5036	94	13	the	the	DET
ajpdis-5036	94	14	diverse	diverse	ADJ
ajpdis-5036	94	15	approaches	approach	NOUN
ajpdis-5036	94	16	and	and	CCONJ
ajpdis-5036	94	17	challenges	challenge	NOUN
ajpdis-5036	94	18	faced	face	VERB
ajpdis-5036	94	19	by	by	ADP
ajpdis-5036	94	20	different	different	ADJ
ajpdis-5036	94	21	regions	region	NOUN
ajpdis-5036	94	22	.	.	PUNCT
ajpdis-5036	95	1	understanding	understand	VERB
ajpdis-5036	95	2	these	these	DET
ajpdis-5036	95	3	dynamics	dynamic	NOUN
ajpdis-5036	95	4	is	be	AUX
ajpdis-5036	95	5	crucial	crucial	ADJ
ajpdis-5036	95	6	for	for	ADP
ajpdis-5036	95	7	policymakers	policymaker	NOUN
ajpdis-5036	95	8	,	,	PUNCT
ajpdis-5036	95	9	economists	economist	NOUN
ajpdis-5036	95	10	,	,	PUNCT
ajpdis-5036	95	11	and	and	CCONJ
ajpdis-5036	95	12	citizens	citizen	NOUN
ajpdis-5036	95	13	alike	alike	ADV
ajpdis-5036	95	14	.	.	PUNCT
ajpdis-5036	96	1	references	reference	NOUN
ajpdis-5036	96	2	1	1	NUM
ajpdis-5036	96	3	.	.	PUNCT
ajpdis-5036	96	4	wisconsin	wisconsin	PROPN
ajpdis-5036	96	5	department	department	PROPN
ajpdis-5036	96	6	of	of	ADP
ajpdis-5036	96	7	administration	administration	PROPN
ajpdis-5036	96	8	.	.	PUNCT
ajpdis-5036	97	1	(	(	PUNCT
ajpdis-5036	97	2	2006	2006	NUM
ajpdis-5036	97	3	)	)	PUNCT
ajpdis-5036	97	4	.	.	PUNCT
ajpdis-5036	98	1	wisconsin	wisconsin	PROPN
ajpdis-5036	98	2	economic	economic	ADJ
ajpdis-5036	98	3	outlook	outlook	NOUN
ajpdis-5036	98	4	:	:	PUNCT
ajpdis-5036	98	5	demographic	demographic	ADJ
ajpdis-5036	98	6	trends	trend	NOUN
ajpdis-5036	98	7	and	and	CCONJ
ajpdis-5036	98	8	economic	economic	ADJ
ajpdis-5036	98	9	implications	implication	NOUN
ajpdis-5036	98	10	.	.	PUNCT
ajpdis-5036	99	1	madison	madison	PROPN
ajpdis-5036	99	2	,	,	PUNCT
ajpdis-5036	99	3	wi	wi	PROPN
ajpdis-5036	99	4	:	:	PUNCT
ajpdis-5036	99	5	author	author	NOUN
ajpdis-5036	99	6	.	.	PUNCT
ajpdis-5036	100	1	2	2	X
ajpdis-5036	100	2	.	.	X
ajpdis-5036	100	3	smith	smith	PROPN
ajpdis-5036	100	4	,	,	PUNCT
ajpdis-5036	100	5	j.	j.	PROPN
ajpdis-5036	100	6	r.	r.	PROPN
ajpdis-5036	100	7	,	,	PUNCT
ajpdis-5036	100	8	&	&	CCONJ
ajpdis-5036	100	9	johnson	johnson	PROPN
ajpdis-5036	100	10	,	,	PUNCT
ajpdis-5036	100	11	k.	k.	PROPN
ajpdis-5036	100	12	l.	l.	PROPN
ajpdis-5036	100	13	(	(	PUNCT
ajpdis-5036	100	14	2018	2018	NUM
ajpdis-5036	100	15	)	)	PUNCT
ajpdis-5036	100	16	.	.	PUNCT
ajpdis-5036	101	1	budgeting	budget	VERB
ajpdis-5036	101	2	in	in	ADP
ajpdis-5036	101	3	an	an	DET
ajpdis-5036	101	4	era	era	NOUN
ajpdis-5036	101	5	of	of	ADP
ajpdis-5036	101	6	economic	economic	ADJ
ajpdis-5036	101	7	change	change	NOUN
ajpdis-5036	101	8	:	:	PUNCT
ajpdis-5036	101	9	lessons	lesson	NOUN
ajpdis-5036	101	10	from	from	ADP
ajpdis-5036	101	11	state	state	NOUN
ajpdis-5036	101	12	governments	government	NOUN
ajpdis-5036	101	13	.	.	PUNCT
ajpdis-5036	102	1	public	public	ADJ
ajpdis-5036	102	2	administration	administration	PROPN
ajpdis-5036	102	3	review	review	PROPN
ajpdis-5036	102	4	,	,	PUNCT
ajpdis-5036	102	5	78(3	78(3	NOUN
ajpdis-5036	102	6	)	)	PUNCT
ajpdis-5036	102	7	,	,	PUNCT
ajpdis-5036	102	8	412–424	412–424	NUM
ajpdis-5036	102	9	.	.	NOUN
ajpdis-5036	103	1	3	3	X
ajpdis-5036	103	2	.	.	X
ajpdis-5036	103	3	jones	jones	PROPN
ajpdis-5036	103	4	,	,	PUNCT
ajpdis-5036	103	5	m.	m.	NOUN
ajpdis-5036	103	6	a.	a.	PROPN
ajpdis-5036	103	7	,	,	PUNCT
ajpdis-5036	103	8	&	&	CCONJ
ajpdis-5036	103	9	brown	brown	PROPN
ajpdis-5036	103	10	,	,	PUNCT
ajpdis-5036	103	11	r.	r.	PROPN
ajpdis-5036	103	12	g.	g.	PROPN
ajpdis-5036	103	13	(	(	PUNCT
ajpdis-5036	103	14	2020	2020	NUM
ajpdis-5036	103	15	)	)	PUNCT
ajpdis-5036	103	16	.	.	PUNCT
ajpdis-5036	104	1	adapting	adapt	VERB
ajpdis-5036	104	2	tax	tax	NOUN
ajpdis-5036	104	3	policies	policy	NOUN
ajpdis-5036	104	4	to	to	ADP
ajpdis-5036	104	5	changing	change	VERB
ajpdis-5036	104	6	economic	economic	ADJ
ajpdis-5036	104	7	realities	reality	NOUN
ajpdis-5036	104	8	:	:	PUNCT
ajpdis-5036	104	9	lessons	lesson	NOUN
ajpdis-5036	104	10	from	from	ADP
ajpdis-5036	104	11	state	state	NOUN
ajpdis-5036	104	12	-	-	PUNCT
ajpdis-5036	104	13	level	level	NOUN
ajpdis-5036	104	14	reforms	reform	NOUN
ajpdis-5036	104	15	.	.	PUNCT
ajpdis-5036	105	1	journal	journal	NOUN
ajpdis-5036	105	2	of	of	ADP
ajpdis-5036	105	3	public	public	ADJ
ajpdis-5036	105	4	economics	economic	NOUN
ajpdis-5036	105	5	,	,	PUNCT
ajpdis-5036	105	6	172	172	NUM
ajpdis-5036	105	7	,	,	PUNCT
ajpdis-5036	105	8	104–117	104–117	NUM
ajpdis-5036	105	9	.	.	PUNCT
ajpdis-5036	106	1	4	4	NUM
ajpdis-5036	106	2	.	.	X
ajpdis-5036	106	3	kim	kim	PROPN
ajpdis-5036	106	4	,	,	PUNCT
ajpdis-5036	106	5	s.	s.	PROPN
ajpdis-5036	106	6	,	,	PUNCT
ajpdis-5036	106	7	&	&	CCONJ
ajpdis-5036	106	8	lee	lee	PROPN
ajpdis-5036	106	9	,	,	PUNCT
ajpdis-5036	106	10	h.	h.	PROPN
ajpdis-5036	106	11	(	(	PUNCT
ajpdis-5036	106	12	2019	2019	NUM
ajpdis-5036	106	13	)	)	PUNCT
ajpdis-5036	106	14	.	.	PUNCT
ajpdis-5036	107	1	managing	manage	VERB
ajpdis-5036	107	2	budgets	budget	NOUN
ajpdis-5036	107	3	in	in	ADP
ajpdis-5036	107	4	times	time	NOUN
ajpdis-5036	107	5	of	of	ADP
ajpdis-5036	107	6	demographic	demographic	ADJ
ajpdis-5036	107	7	shifts	shift	NOUN
ajpdis-5036	107	8	:	:	PUNCT
ajpdis-5036	107	9	lessons	lesson	NOUN
ajpdis-5036	107	10	from	from	ADP
ajpdis-5036	107	11	local	local	ADJ
ajpdis-5036	107	12	governments	government	NOUN
ajpdis-5036	107	13	.	.	PUNCT
ajpdis-5036	108	1	public	public	ADJ
ajpdis-5036	108	2	budgeting	budgeting	PROPN
ajpdis-5036	108	3	&	&	CCONJ
ajpdis-5036	108	4	finance	finance	NOUN
ajpdis-5036	108	5	,	,	PUNCT
ajpdis-5036	108	6	39(2	39(2	NUM
ajpdis-5036	108	7	)	)	PUNCT
ajpdis-5036	108	8	,	,	PUNCT
ajpdis-5036	108	9	87–99	87–99	NUM
ajpdis-5036	108	10	.	.	NOUN
ajpdis-5036	108	11	5	5	NUM
ajpdis-5036	108	12	.	.	X
ajpdis-5036	108	13	johnson	johnson	PROPN
ajpdis-5036	108	14	,	,	PUNCT
ajpdis-5036	108	15	l.	l.	PROPN
ajpdis-5036	108	16	m.	m.	PROPN
ajpdis-5036	108	17	,	,	PUNCT
ajpdis-5036	108	18	&	&	CCONJ
ajpdis-5036	108	19	martinez	martinez	PROPN
ajpdis-5036	108	20	,	,	PUNCT
ajpdis-5036	108	21	a.	a.	NOUN
ajpdis-5036	108	22	(	(	PUNCT
ajpdis-5036	108	23	2017	2017	NUM
ajpdis-5036	108	24	)	)	PUNCT
ajpdis-5036	108	25	.	.	PUNCT
ajpdis-5036	109	1	innovations	innovation	NOUN
ajpdis-5036	109	2	in	in	ADP
ajpdis-5036	109	3	revenue	revenue	NOUN
ajpdis-5036	109	4	generation	generation	NOUN
ajpdis-5036	109	5	:	:	PUNCT
ajpdis-5036	109	6	case	case	NOUN
ajpdis-5036	109	7	studies	study	NOUN
ajpdis-5036	109	8	from	from	ADP
ajpdis-5036	109	9	across	across	ADP
ajpdis-5036	109	10	the	the	DET
ajpdis-5036	109	11	globe	globe	NOUN
ajpdis-5036	109	12	.	.	PUNCT
ajpdis-5036	110	1	public	public	ADJ
ajpdis-5036	110	2	finance	finance	NOUN
ajpdis-5036	110	3	review	review	NOUN
ajpdis-5036	110	4	,	,	PUNCT
ajpdis-5036	110	5	45(4	45(4	NUM
ajpdis-5036	110	6	)	)	PUNCT
ajpdis-5036	110	7	,	,	PUNCT
ajpdis-5036	110	8	567–580	567–580	NUM
ajpdis-5036	110	9	.	.	NOUN
ajpdis-5036	111	1	6	6	NUM
ajpdis-5036	111	2	.	.	X
ajpdis-5036	111	3	university	university	PROPN
ajpdis-5036	111	4	of	of	ADP
ajpdis-5036	111	5	wisconsin	wisconsin	PROPN
ajpdis-5036	111	6	system	system	NOUN
ajpdis-5036	111	7	,	,	PUNCT
ajpdis-5036	111	8	presentation	presentation	NOUN
ajpdis-5036	111	9	of	of	ADP
ajpdis-5036	111	10	2005	2005	NUM
ajpdis-5036	111	11	-	-	SYM
ajpdis-5036	111	12	06	06	NUM
ajpdis-5036	111	13	annual	annual	ADJ
ajpdis-5036	111	14	budget	budget	NOUN
ajpdis-5036	111	15	to	to	ADP
ajpdis-5036	111	16	board	board	NOUN
ajpdis-5036	111	17	of	of	ADP
ajpdis-5036	111	18	regents	regent	NOUN
ajpdis-5036	111	19	,	,	PUNCT
ajpdis-5036	111	20	july	july	PROPN
ajpdis-5036	111	21	2005	2005	NUM
ajpdis-5036	111	22	7	7	NUM
ajpdis-5036	111	23	.	.	PUNCT
ajpdis-5036	112	1	university	university	PROPN
ajpdis-5036	112	2	of	of	ADP
ajpdis-5036	112	3	wisconsin	wisconsin	PROPN
ajpdis-5036	112	4	-	-	PUNCT
ajpdis-5036	112	5	extension	extension	NOUN
ajpdis-5036	112	6	,	,	PUNCT
ajpdis-5036	112	7	merger	merger	NOUN
ajpdis-5036	112	8	of	of	ADP
ajpdis-5036	112	9	city	city	NOUN
ajpdis-5036	112	10	-	-	PUNCT
ajpdis-5036	112	11	village	village	NOUN
ajpdis-5036	112	12	services	service	NOUN
ajpdis-5036	112	13	:	:	PUNCT
ajpdis-5036	112	14	best	good	ADJ
ajpdis-5036	112	15	practices	practice	NOUN
ajpdis-5036	112	16	,	,	PUNCT
ajpdis-5036	112	17	university	university	NOUN
ajpdis-5036	112	18	of	of	ADP
ajpdis-5036	112	19	wisconsinextension	wisconsinextension	PROPN
ajpdis-5036	112	20	local	local	ADJ
ajpdis-5036	112	21	government	government	NOUN
ajpdis-5036	112	22	center	center	NOUN
ajpdis-5036	112	23	,	,	PUNCT
ajpdis-5036	112	24	february	february	PROPN
ajpdis-5036	112	25	,	,	PUNCT
ajpdis-5036	112	26	2003	2003	NUM
ajpdis-5036	112	27	.	.	PUNCT
ajpdis-5036	113	1	8	8	NUM
ajpdis-5036	113	2	.	.	X
ajpdis-5036	113	3	deller	deller	PROPN
ajpdis-5036	113	4	,	,	PUNCT
ajpdis-5036	113	5	steven	steven	PROPN
ajpdis-5036	113	6	c.	c.	PROPN
ajpdis-5036	113	7	and	and	CCONJ
ajpdis-5036	113	8	craig	craig	PROPN
ajpdis-5036	113	9	s.	s.	PROPN
ajpdis-5036	113	10	maher	maher	PROPN
ajpdis-5036	113	11	.	.	PUNCT
ajpdis-5036	114	1	2006	2006	NUM
ajpdis-5036	114	2	,	,	PUNCT
ajpdis-5036	114	3	“	"	PUNCT
ajpdis-5036	114	4	a	a	DET
ajpdis-5036	114	5	model	model	NOUN
ajpdis-5036	114	6	of	of	ADP
ajpdis-5036	114	7	asymmetries	asymmetry	NOUN
ajpdis-5036	114	8	in	in	ADP
ajpdis-5036	114	9	the	the	DET
ajpdis-5036	114	10	flypaper	flypaper	NOUN
ajpdis-5036	114	11	effect	effect	NOUN
ajpdis-5036	114	12	,	,	PUNCT
ajpdis-5036	114	13	”	"	PUNCT
ajpdis-5036	114	14	publius	publius	NOUN
ajpdis-5036	114	15	:	:	PUNCT
ajpdis-5036	114	16	the	the	DET
ajpdis-5036	114	17	journal	journal	NOUN
ajpdis-5036	114	18	of	of	ADP
ajpdis-5036	114	19	federalism	federalism	NOUN
ajpdis-5036	114	20	36(2	36(2	NUM
ajpdis-5036	114	21	):	):	PUNCT
ajpdis-5036	114	22	213	213	NUM
ajpdis-5036	114	23	-	-	SYM
ajpdis-5036	114	24	229	229	NUM
ajpdis-5036	114	25	.	.	PUNCT