id	sid	tid	token	lemma	pos
ajfa-1689	1	1	microsoft	microsoft	PROPN
ajfa-1689	1	2	word	word	NOUN
ajfa-1689	1	3	1689	1689	NUM
ajfa-1689	1	4	-	-	SYM
ajfa-1689	1	5	6677	6677	NUM
ajfa-1689	1	6	-	-	PUNCT
ajfa-1689	1	7	1	1	NUM
ajfa-1689	1	8	-	-	PUNCT
ajfa-1689	1	9	sm	sm	NOUN
ajfa-1689	1	10	(	(	PUNCT
ajfa-1689	1	11	1)-writer3	1)-writer3	NUM
ajfa-1689	1	12	-	-	ADJ
ajfa-1689	1	13	new	new	ADJ
ajfa-1689	1	14	asian	asian	ADJ
ajfa-1689	1	15	journal	journal	NOUN
ajfa-1689	1	16	of	of	ADP
ajfa-1689	1	17	finance	finance	PROPN
ajfa-1689	1	18	&	&	CCONJ
ajfa-1689	1	19	accounting	accounting	PROPN
ajfa-1689	1	20	issn	issn	PROPN
ajfa-1689	1	21	1946	1946	NUM
ajfa-1689	1	22	-	-	PUNCT
ajfa-1689	1	23	052x	052x	NOUN
ajfa-1689	1	24	2012	2012	NUM
ajfa-1689	1	25	,	,	PUNCT
ajfa-1689	1	26	vol	vol	NOUN
ajfa-1689	1	27	.	.	PROPN
ajfa-1689	1	28	4	4	NUM
ajfa-1689	1	29	,	,	PUNCT
ajfa-1689	1	30	no	no	INTJ
ajfa-1689	1	31	.	.	NOUN
ajfa-1689	1	32	2	2	NUM
ajfa-1689	1	33	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-1689	1	34	144	144	NUM
ajfa-1689	1	35	due	due	ADJ
ajfa-1689	1	36	process	process	NOUN
ajfa-1689	1	37	and	and	CCONJ
ajfa-1689	1	38	budget	budget	NOUN
ajfa-1689	1	39	implementation	implementation	NOUN
ajfa-1689	1	40	:	:	PUNCT
ajfa-1689	1	41	an	an	DET
ajfa-1689	1	42	evaluation	evaluation	NOUN
ajfa-1689	1	43	of	of	ADP
ajfa-1689	1	44	nigerian	nigerian	ADJ
ajfa-1689	1	45	public	public	ADJ
ajfa-1689	1	46	sector	sector	NOUN
ajfa-1689	1	47	auditing	auditing	NOUN
ajfa-1689	1	48	olurankinse	olurankinse	NOUN
ajfa-1689	1	49	,	,	PUNCT
ajfa-1689	1	50	felix	felix	PROPN
ajfa-1689	1	51	department	department	PROPN
ajfa-1689	1	52	of	of	ADP
ajfa-1689	1	53	accounting	accounting	PROPN
ajfa-1689	1	54	adekunle	adekunle	PROPN
ajfa-1689	1	55	ajasin	ajasin	VERB
ajfa-1689	1	56	university	university	PROPN
ajfa-1689	1	57	akungba	akungba	NOUN
ajfa-1689	1	58	-	-	PUNCT
ajfa-1689	1	59	akoko	akoko	NOUN
ajfa-1689	1	60	,	,	PUNCT
ajfa-1689	1	61	ondo	ondo	NOUN
ajfa-1689	1	62	state	state	NOUN
ajfa-1689	1	63	,	,	PUNCT
ajfa-1689	1	64	nigeria	nigeria	PROPN
ajfa-1689	1	65	received	receive	VERB
ajfa-1689	1	66	:	:	PUNCT
ajfa-1689	1	67	april	april	PROPN
ajfa-1689	1	68	22	22	NUM
ajfa-1689	1	69	,	,	PUNCT
ajfa-1689	1	70	2012	2012	NUM
ajfa-1689	1	71	accepted	accept	VERB
ajfa-1689	1	72	:	:	PUNCT
ajfa-1689	1	73	july	july	PROPN
ajfa-1689	1	74	19	19	NUM
ajfa-1689	1	75	,	,	PUNCT
ajfa-1689	1	76	2012	2012	NUM
ajfa-1689	1	77	published	publish	VERB
ajfa-1689	1	78	:	:	PUNCT
ajfa-1689	1	79	december	december	PROPN
ajfa-1689	1	80	1	1	NUM
ajfa-1689	1	81	,	,	PUNCT
ajfa-1689	1	82	2012	2012	NUM
ajfa-1689	1	83	doi:10.5296	doi:10.5296	NOUN
ajfa-1689	1	84	/	/	SYM
ajfa-1689	1	85	ajfa.v4i2.1689	ajfa.v4i2.1689	NUM
ajfa-1689	1	86	url	url	NOUN
ajfa-1689	1	87	:	:	PUNCT
ajfa-1689	1	88	http://dx.doi.org/10.5296/ajfa.v4i2.1689	http://dx.doi.org/10.5296/ajfa.v4i2.1689	X
ajfa-1689	1	89	abstract	abstract	NOUN
ajfa-1689	1	90	as	as	SCONJ
ajfa-1689	1	91	the	the	DET
ajfa-1689	1	92	state	state	NOUN
ajfa-1689	1	93	is	be	AUX
ajfa-1689	1	94	experiencing	experience	VERB
ajfa-1689	1	95	growth	growth	NOUN
ajfa-1689	1	96	in	in	ADP
ajfa-1689	1	97	her	her	PRON
ajfa-1689	1	98	population	population	NOUN
ajfa-1689	1	99	,	,	PUNCT
ajfa-1689	1	100	so	so	ADV
ajfa-1689	1	101	is	be	AUX
ajfa-1689	1	102	the	the	DET
ajfa-1689	1	103	increase	increase	NOUN
ajfa-1689	1	104	in	in	ADP
ajfa-1689	1	105	the	the	DET
ajfa-1689	1	106	demand	demand	NOUN
ajfa-1689	1	107	of	of	ADP
ajfa-1689	1	108	the	the	DET
ajfa-1689	1	109	people	people	NOUN
ajfa-1689	1	110	in	in	ADP
ajfa-1689	1	111	terms	term	NOUN
ajfa-1689	1	112	of	of	ADP
ajfa-1689	1	113	provisions	provision	NOUN
ajfa-1689	1	114	of	of	ADP
ajfa-1689	1	115	social	social	ADJ
ajfa-1689	1	116	and	and	CCONJ
ajfa-1689	1	117	infrastructural	infrastructural	ADJ
ajfa-1689	1	118	facilities	facility	NOUN
ajfa-1689	1	119	.	.	PUNCT
ajfa-1689	2	1	as	as	SCONJ
ajfa-1689	2	2	economist	economist	NOUN
ajfa-1689	2	3	will	will	AUX
ajfa-1689	2	4	say	say	VERB
ajfa-1689	2	5	‘	'	PUNCT
ajfa-1689	2	6	human	human	ADJ
ajfa-1689	2	7	wants	want	NOUN
ajfa-1689	2	8	are	be	AUX
ajfa-1689	2	9	unlimited	unlimited	ADJ
ajfa-1689	2	10	but	but	CCONJ
ajfa-1689	2	11	the	the	DET
ajfa-1689	2	12	means	mean	NOUN
ajfa-1689	2	13	to	to	PART
ajfa-1689	2	14	satisfy	satisfy	VERB
ajfa-1689	2	15	them	they	PRON
ajfa-1689	2	16	are	be	AUX
ajfa-1689	2	17	limited	limited	ADJ
ajfa-1689	2	18	.	.	PUNCT
ajfa-1689	3	1	there	there	PRON
ajfa-1689	3	2	is	be	VERB
ajfa-1689	3	3	therefore	therefore	ADV
ajfa-1689	3	4	the	the	DET
ajfa-1689	3	5	need	need	NOUN
ajfa-1689	3	6	to	to	PART
ajfa-1689	3	7	utilize	utilize	VERB
ajfa-1689	3	8	these	these	DET
ajfa-1689	3	9	scarce	scarce	ADJ
ajfa-1689	3	10	resources	resource	NOUN
ajfa-1689	3	11	to	to	ADP
ajfa-1689	3	12	the	the	DET
ajfa-1689	3	13	full	full	ADJ
ajfa-1689	3	14	benefit	benefit	NOUN
ajfa-1689	3	15	of	of	ADP
ajfa-1689	3	16	the	the	DET
ajfa-1689	3	17	citizenries	citizenry	NOUN
ajfa-1689	3	18	.	.	PUNCT
ajfa-1689	4	1	to	to	PART
ajfa-1689	4	2	do	do	VERB
ajfa-1689	4	3	this	this	PRON
ajfa-1689	4	4	,	,	PUNCT
ajfa-1689	4	5	we	we	PRON
ajfa-1689	4	6	need	need	VERB
ajfa-1689	4	7	an	an	DET
ajfa-1689	4	8	appropriate	appropriate	ADJ
ajfa-1689	4	9	tool	tool	NOUN
ajfa-1689	4	10	of	of	ADP
ajfa-1689	4	11	accounting	accounting	NOUN
ajfa-1689	4	12	called	call	VERB
ajfa-1689	4	13	budget	budget	NOUN
ajfa-1689	4	14	that	that	PRON
ajfa-1689	4	15	will	will	AUX
ajfa-1689	4	16	serve	serve	VERB
ajfa-1689	4	17	as	as	ADP
ajfa-1689	4	18	a	a	DET
ajfa-1689	4	19	composite	composite	ADJ
ajfa-1689	4	20	framework	framework	NOUN
ajfa-1689	4	21	of	of	ADP
ajfa-1689	4	22	implementing	implement	VERB
ajfa-1689	4	23	government	government	NOUN
ajfa-1689	4	24	policies	policy	NOUN
ajfa-1689	4	25	.	.	PUNCT
ajfa-1689	5	1	budget	budget	NOUN
ajfa-1689	5	2	in	in	ADP
ajfa-1689	5	3	the	the	DET
ajfa-1689	5	4	public	public	ADJ
ajfa-1689	5	5	sector	sector	NOUN
ajfa-1689	5	6	of	of	ADP
ajfa-1689	5	7	nigeria	nigeria	PROPN
ajfa-1689	5	8	has	have	AUX
ajfa-1689	5	9	almost	almost	ADV
ajfa-1689	5	10	become	become	VERB
ajfa-1689	5	11	a	a	DET
ajfa-1689	5	12	ritual	ritual	NOUN
ajfa-1689	5	13	or	or	CCONJ
ajfa-1689	5	14	a	a	DET
ajfa-1689	5	15	yearly	yearly	ADJ
ajfa-1689	5	16	affairs	affair	NOUN
ajfa-1689	5	17	which	which	PRON
ajfa-1689	5	18	though	though	SCONJ
ajfa-1689	5	19	good	good	ADJ
ajfa-1689	5	20	in	in	ADP
ajfa-1689	5	21	content	content	NOUN
ajfa-1689	5	22	but	but	CCONJ
ajfa-1689	5	23	without	without	ADP
ajfa-1689	5	24	appreciable	appreciable	ADJ
ajfa-1689	5	25	results	result	NOUN
ajfa-1689	5	26	.	.	PUNCT
ajfa-1689	6	1	the	the	DET
ajfa-1689	6	2	issue	issue	NOUN
ajfa-1689	6	3	of	of	ADP
ajfa-1689	6	4	budget	budget	NOUN
ajfa-1689	6	5	implementation	implementation	NOUN
ajfa-1689	6	6	has	have	AUX
ajfa-1689	6	7	long	long	ADV
ajfa-1689	6	8	been	be	AUX
ajfa-1689	6	9	a	a	DET
ajfa-1689	6	10	source	source	NOUN
ajfa-1689	6	11	of	of	ADP
ajfa-1689	6	12	concern	concern	NOUN
ajfa-1689	6	13	to	to	ADP
ajfa-1689	6	14	the	the	DET
ajfa-1689	6	15	public	public	NOUN
ajfa-1689	6	16	.	.	PUNCT
ajfa-1689	7	1	as	as	ADV
ajfa-1689	7	2	good	good	ADJ
ajfa-1689	7	3	as	as	SCONJ
ajfa-1689	7	4	our	our	PRON
ajfa-1689	7	5	budget	budget	NOUN
ajfa-1689	7	6	is	be	AUX
ajfa-1689	7	7	mostly	mostly	ADV
ajfa-1689	7	8	in	in	ADP
ajfa-1689	7	9	terms	term	NOUN
ajfa-1689	7	10	of	of	ADP
ajfa-1689	7	11	preparation	preparation	NOUN
ajfa-1689	7	12	and	and	CCONJ
ajfa-1689	7	13	contents	content	NOUN
ajfa-1689	7	14	;	;	PUNCT
ajfa-1689	7	15	it	it	PRON
ajfa-1689	7	16	is	be	AUX
ajfa-1689	7	17	kept	keep	VERB
ajfa-1689	7	18	in	in	ADP
ajfa-1689	7	19	shelves	shelf	NOUN
ajfa-1689	7	20	after	after	ADP
ajfa-1689	7	21	approval	approval	NOUN
ajfa-1689	7	22	as	as	ADP
ajfa-1689	7	23	a	a	DET
ajfa-1689	7	24	historical	historical	ADJ
ajfa-1689	7	25	book	book	NOUN
ajfa-1689	7	26	and	and	CCONJ
ajfa-1689	7	27	never	never	ADV
ajfa-1689	7	28	consulted	consult	VERB
ajfa-1689	7	29	.	.	PUNCT
ajfa-1689	8	1	there	there	PRON
ajfa-1689	8	2	are	be	VERB
ajfa-1689	8	3	wide	wide	ADJ
ajfa-1689	8	4	range	range	NOUN
ajfa-1689	8	5	of	of	ADP
ajfa-1689	8	6	disparity	disparity	NOUN
ajfa-1689	8	7	between	between	ADP
ajfa-1689	8	8	budget	budget	NOUN
ajfa-1689	8	9	and	and	CCONJ
ajfa-1689	8	10	accomplishments	accomplishment	NOUN
ajfa-1689	8	11	.	.	PUNCT
ajfa-1689	9	1	it	it	PRON
ajfa-1689	9	2	is	be	AUX
ajfa-1689	9	3	against	against	ADP
ajfa-1689	9	4	this	this	DET
ajfa-1689	9	5	background	background	NOUN
ajfa-1689	9	6	that	that	SCONJ
ajfa-1689	9	7	government	government	NOUN
ajfa-1689	9	8	and	and	CCONJ
ajfa-1689	9	9	auditors	auditor	NOUN
ajfa-1689	9	10	introduce	introduce	VERB
ajfa-1689	9	11	new	new	ADJ
ajfa-1689	9	12	measures	measure	NOUN
ajfa-1689	9	13	and	and	CCONJ
ajfa-1689	9	14	strategies	strategy	NOUN
ajfa-1689	9	15	aimed	aim	VERB
ajfa-1689	9	16	at	at	ADP
ajfa-1689	9	17	checking	check	VERB
ajfa-1689	9	18	wasteful	wasteful	ADJ
ajfa-1689	9	19	expenditures	expenditure	NOUN
ajfa-1689	9	20	and	and	CCONJ
ajfa-1689	9	21	keeping	keep	VERB
ajfa-1689	9	22	budget	budget	NOUN
ajfa-1689	9	23	in	in	ADP
ajfa-1689	9	24	line	line	NOUN
ajfa-1689	9	25	with	with	ADP
ajfa-1689	9	26	global	global	ADJ
ajfa-1689	9	27	practice	practice	NOUN
ajfa-1689	9	28	.	.	PUNCT
ajfa-1689	10	1	the	the	DET
ajfa-1689	10	2	objective	objective	NOUN
ajfa-1689	10	3	of	of	ADP
ajfa-1689	10	4	the	the	DET
ajfa-1689	10	5	paper	paper	NOUN
ajfa-1689	10	6	therefore	therefore	ADV
ajfa-1689	10	7	is	be	AUX
ajfa-1689	10	8	to	to	PART
ajfa-1689	10	9	examine	examine	VERB
ajfa-1689	10	10	few	few	ADJ
ajfa-1689	10	11	of	of	ADP
ajfa-1689	10	12	these	these	DET
ajfa-1689	10	13	measures	measure	NOUN
ajfa-1689	10	14	and	and	CCONJ
ajfa-1689	10	15	to	to	PART
ajfa-1689	10	16	determine	determine	VERB
ajfa-1689	10	17	their	their	PRON
ajfa-1689	10	18	implications	implication	NOUN
ajfa-1689	10	19	on	on	ADP
ajfa-1689	10	20	budget	budget	NOUN
ajfa-1689	10	21	implementation	implementation	NOUN
ajfa-1689	10	22	.	.	PUNCT
ajfa-1689	11	1	the	the	DET
ajfa-1689	11	2	paper	paper	NOUN
ajfa-1689	11	3	concluded	conclude	VERB
ajfa-1689	11	4	that	that	SCONJ
ajfa-1689	11	5	all	all	DET
ajfa-1689	11	6	the	the	DET
ajfa-1689	11	7	new	new	ADJ
ajfa-1689	11	8	audit	audit	NOUN
ajfa-1689	11	9	trends	trend	NOUN
ajfa-1689	11	10	are	be	AUX
ajfa-1689	11	11	indispensable	indispensable	ADJ
ajfa-1689	11	12	for	for	ADP
ajfa-1689	11	13	the	the	DET
ajfa-1689	11	14	efficiency	efficiency	NOUN
ajfa-1689	11	15	and	and	CCONJ
ajfa-1689	11	16	effectiveness	effectiveness	NOUN
ajfa-1689	11	17	of	of	ADP
ajfa-1689	11	18	budget	budget	NOUN
ajfa-1689	11	19	performance	performance	NOUN
ajfa-1689	11	20	.	.	PUNCT
ajfa-1689	12	1	however	however	ADV
ajfa-1689	12	2	,	,	PUNCT
ajfa-1689	12	3	the	the	DET
ajfa-1689	12	4	paper	paper	NOUN
ajfa-1689	12	5	recommended	recommend	VERB
ajfa-1689	12	6	the	the	DET
ajfa-1689	12	7	need	need	NOUN
ajfa-1689	12	8	to	to	PART
ajfa-1689	12	9	enact	enact	VERB
ajfa-1689	12	10	enabling	enable	VERB
ajfa-1689	12	11	laws	law	NOUN
ajfa-1689	12	12	that	that	PRON
ajfa-1689	12	13	will	will	AUX
ajfa-1689	12	14	ensure	ensure	VERB
ajfa-1689	12	15	the	the	DET
ajfa-1689	12	16	workability	workability	NOUN
ajfa-1689	12	17	of	of	ADP
ajfa-1689	12	18	these	these	DET
ajfa-1689	12	19	new	new	ADJ
ajfa-1689	12	20	audit	audit	NOUN
ajfa-1689	12	21	concepts	concept	NOUN
ajfa-1689	12	22	.	.	PUNCT
ajfa-1689	13	1	keywords	keyword	NOUN
ajfa-1689	13	2	:	:	PUNCT
ajfa-1689	13	3	due	due	ADJ
ajfa-1689	13	4	process	process	NOUN
ajfa-1689	13	5	,	,	PUNCT
ajfa-1689	13	6	cost	cost	NOUN
ajfa-1689	13	7	audit	audit	NOUN
ajfa-1689	13	8	,	,	PUNCT
ajfa-1689	13	9	value	value	NOUN
ajfa-1689	13	10	for	for	ADP
ajfa-1689	13	11	money	money	NOUN
ajfa-1689	13	12	,	,	PUNCT
ajfa-1689	13	13	efficiency	efficiency	NOUN
ajfa-1689	13	14	,	,	PUNCT
ajfa-1689	13	15	effectiveness	effectiveness	NOUN
ajfa-1689	13	16	,	,	PUNCT
ajfa-1689	13	17	economy	economy	NOUN
ajfa-1689	13	18	.	.	PUNCT
ajfa-1689	14	1	asian	asian	ADJ
ajfa-1689	14	2	journal	journal	PROPN
ajfa-1689	14	3	of	of	ADP
ajfa-1689	14	4	finance	finance	PROPN
ajfa-1689	14	5	&	&	CCONJ
ajfa-1689	14	6	accounting	accounting	PROPN
ajfa-1689	14	7	issn	issn	PROPN
ajfa-1689	14	8	1946	1946	NUM
ajfa-1689	14	9	-	-	PUNCT
ajfa-1689	14	10	052x	052x	NOUN
ajfa-1689	14	11	2012	2012	NUM
ajfa-1689	14	12	,	,	PUNCT
ajfa-1689	14	13	vol	vol	NOUN
ajfa-1689	14	14	.	.	PROPN
ajfa-1689	14	15	4	4	NUM
ajfa-1689	14	16	,	,	PUNCT
ajfa-1689	14	17	no	no	INTJ
ajfa-1689	14	18	.	.	NOUN
ajfa-1689	14	19	2	2	NUM
ajfa-1689	14	20	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-1689	14	21	145	145	NUM
ajfa-1689	14	22	introduction	introduction	NOUN
ajfa-1689	14	23	the	the	DET
ajfa-1689	14	24	term	term	NOUN
ajfa-1689	14	25	public	public	ADJ
ajfa-1689	14	26	sector	sector	NOUN
ajfa-1689	14	27	simply	simply	ADV
ajfa-1689	14	28	refers	refer	VERB
ajfa-1689	14	29	to	to	ADP
ajfa-1689	14	30	the	the	DET
ajfa-1689	14	31	part	part	NOUN
ajfa-1689	14	32	of	of	ADP
ajfa-1689	14	33	the	the	DET
ajfa-1689	14	34	economy	economy	NOUN
ajfa-1689	14	35	that	that	PRON
ajfa-1689	14	36	is	be	AUX
ajfa-1689	14	37	controlled	control	VERB
ajfa-1689	14	38	by	by	ADP
ajfa-1689	14	39	the	the	DET
ajfa-1689	14	40	government	government	NOUN
ajfa-1689	14	41	for	for	ADP
ajfa-1689	14	42	the	the	DET
ajfa-1689	14	43	purpose	purpose	NOUN
ajfa-1689	14	44	of	of	ADP
ajfa-1689	14	45	providing	provide	VERB
ajfa-1689	14	46	basic	basic	ADJ
ajfa-1689	14	47	government	government	NOUN
ajfa-1689	14	48	services	service	NOUN
ajfa-1689	14	49	.	.	PUNCT
ajfa-1689	15	1	these	these	DET
ajfa-1689	15	2	basic	basic	ADJ
ajfa-1689	15	3	services	service	NOUN
ajfa-1689	15	4	that	that	PRON
ajfa-1689	15	5	the	the	DET
ajfa-1689	15	6	government	government	NOUN
ajfa-1689	15	7	need	need	VERB
ajfa-1689	15	8	to	to	PART
ajfa-1689	15	9	provide	provide	VERB
ajfa-1689	15	10	are	be	AUX
ajfa-1689	15	11	so	so	ADV
ajfa-1689	15	12	enormous	enormous	ADJ
ajfa-1689	15	13	due	due	ADJ
ajfa-1689	15	14	to	to	PART
ajfa-1689	15	15	increase	increase	VERB
ajfa-1689	15	16	number	number	NOUN
ajfa-1689	15	17	of	of	ADP
ajfa-1689	15	18	people	people	NOUN
ajfa-1689	15	19	they	they	PRON
ajfa-1689	15	20	service	service	VERB
ajfa-1689	15	21	.	.	PUNCT
ajfa-1689	16	1	as	as	SCONJ
ajfa-1689	16	2	economist	economist	NOUN
ajfa-1689	16	3	would	would	AUX
ajfa-1689	16	4	put	put	VERB
ajfa-1689	16	5	it	it	PRON
ajfa-1689	16	6	“	"	PUNCT
ajfa-1689	16	7	human	human	ADJ
ajfa-1689	16	8	wants	want	NOUN
ajfa-1689	16	9	are	be	AUX
ajfa-1689	16	10	unlimited	unlimited	ADJ
ajfa-1689	16	11	,	,	PUNCT
ajfa-1689	16	12	but	but	CCONJ
ajfa-1689	16	13	the	the	DET
ajfa-1689	16	14	means	mean	NOUN
ajfa-1689	16	15	to	to	PART
ajfa-1689	16	16	satisfy	satisfy	VERB
ajfa-1689	16	17	them	they	PRON
ajfa-1689	16	18	are	be	AUX
ajfa-1689	16	19	limited	limited	ADJ
ajfa-1689	16	20	’’	’'	PUNCT
ajfa-1689	16	21	,	,	PUNCT
ajfa-1689	16	22	this	this	PRON
ajfa-1689	16	23	therefore	therefore	ADV
ajfa-1689	16	24	call	call	VERB
ajfa-1689	16	25	for	for	ADP
ajfa-1689	16	26	the	the	DET
ajfa-1689	16	27	use	use	NOUN
ajfa-1689	16	28	of	of	ADP
ajfa-1689	16	29	an	an	DET
ajfa-1689	16	30	efficient	efficient	ADJ
ajfa-1689	16	31	management	management	NOUN
ajfa-1689	16	32	tools	tool	NOUN
ajfa-1689	16	33	that	that	PRON
ajfa-1689	16	34	will	will	AUX
ajfa-1689	16	35	harness	harness	VERB
ajfa-1689	16	36	the	the	DET
ajfa-1689	16	37	limited	limited	ADJ
ajfa-1689	16	38	resources	resource	NOUN
ajfa-1689	16	39	for	for	ADP
ajfa-1689	16	40	optimal	optimal	ADJ
ajfa-1689	16	41	use	use	NOUN
ajfa-1689	16	42	.	.	PUNCT
ajfa-1689	17	1	one	one	NUM
ajfa-1689	17	2	of	of	ADP
ajfa-1689	17	3	the	the	DET
ajfa-1689	17	4	machineries	machinery	NOUN
ajfa-1689	17	5	of	of	ADP
ajfa-1689	17	6	government	government	NOUN
ajfa-1689	17	7	that	that	PRON
ajfa-1689	17	8	can	can	AUX
ajfa-1689	17	9	be	be	AUX
ajfa-1689	17	10	used	use	VERB
ajfa-1689	17	11	for	for	ADP
ajfa-1689	17	12	this	this	DET
ajfa-1689	17	13	purpose	purpose	NOUN
ajfa-1689	17	14	is	be	AUX
ajfa-1689	17	15	budget	budget	NOUN
ajfa-1689	17	16	.	.	PUNCT
ajfa-1689	18	1	budget	budget	NOUN
ajfa-1689	18	2	making	making	NOUN
ajfa-1689	18	3	and	and	CCONJ
ajfa-1689	18	4	budget	budget	NOUN
ajfa-1689	18	5	implementation	implementation	NOUN
ajfa-1689	18	6	involve	involve	VERB
ajfa-1689	18	7	the	the	DET
ajfa-1689	18	8	process	process	NOUN
ajfa-1689	18	9	of	of	ADP
ajfa-1689	18	10	identification	identification	NOUN
ajfa-1689	18	11	of	of	ADP
ajfa-1689	18	12	public	public	ADJ
ajfa-1689	18	13	needs	need	NOUN
ajfa-1689	18	14	and	and	CCONJ
ajfa-1689	18	15	the	the	DET
ajfa-1689	18	16	determination	determination	NOUN
ajfa-1689	18	17	of	of	ADP
ajfa-1689	18	18	the	the	DET
ajfa-1689	18	19	quality	quality	NOUN
ajfa-1689	18	20	of	of	ADP
ajfa-1689	18	21	goods	good	NOUN
ajfa-1689	18	22	and	and	CCONJ
ajfa-1689	18	23	services	service	NOUN
ajfa-1689	18	24	to	to	PART
ajfa-1689	18	25	satisfy	satisfy	VERB
ajfa-1689	18	26	these	these	DET
ajfa-1689	18	27	needs	need	NOUN
ajfa-1689	18	28	through	through	ADP
ajfa-1689	18	29	the	the	DET
ajfa-1689	18	30	political	political	ADJ
ajfa-1689	18	31	process	process	NOUN
ajfa-1689	18	32	,	,	PUNCT
ajfa-1689	18	33	by	by	ADP
ajfa-1689	18	34	economic	economic	ADJ
ajfa-1689	18	35	analysis	analysis	NOUN
ajfa-1689	18	36	with	with	ADP
ajfa-1689	18	37	the	the	DET
ajfa-1689	18	38	overall	overall	ADJ
ajfa-1689	18	39	development	development	NOUN
ajfa-1689	18	40	plan	plan	NOUN
ajfa-1689	18	41	objectives	objective	NOUN
ajfa-1689	18	42	.	.	PUNCT
ajfa-1689	19	1	government	government	NOUN
ajfa-1689	19	2	prepares	prepare	VERB
ajfa-1689	19	3	budget	budget	NOUN
ajfa-1689	19	4	inform	inform	NOUN
ajfa-1689	19	5	of	of	ADP
ajfa-1689	19	6	public	public	ADJ
ajfa-1689	19	7	policy	policy	NOUN
ajfa-1689	19	8	to	to	PART
ajfa-1689	19	9	serve	serve	VERB
ajfa-1689	19	10	as	as	ADP
ajfa-1689	19	11	a	a	DET
ajfa-1689	19	12	driver	driver	NOUN
ajfa-1689	19	13	through	through	ADP
ajfa-1689	19	14	which	which	PRON
ajfa-1689	19	15	her	her	PRON
ajfa-1689	19	16	mission	mission	NOUN
ajfa-1689	19	17	could	could	AUX
ajfa-1689	19	18	be	be	AUX
ajfa-1689	19	19	achieved	achieve	VERB
ajfa-1689	19	20	.	.	PUNCT
ajfa-1689	20	1	as	as	ADV
ajfa-1689	20	2	good	good	ADJ
ajfa-1689	20	3	as	as	SCONJ
ajfa-1689	20	4	our	our	PRON
ajfa-1689	20	5	budget	budget	NOUN
ajfa-1689	20	6	is	be	AUX
ajfa-1689	20	7	,	,	PUNCT
ajfa-1689	20	8	the	the	DET
ajfa-1689	20	9	performance	performance	NOUN
ajfa-1689	20	10	of	of	ADP
ajfa-1689	20	11	which	which	PRON
ajfa-1689	20	12	can	can	AUX
ajfa-1689	20	13	be	be	AUX
ajfa-1689	20	14	measured	measure	VERB
ajfa-1689	20	15	in	in	ADP
ajfa-1689	20	16	terms	term	NOUN
ajfa-1689	20	17	of	of	ADP
ajfa-1689	20	18	accomplishment	accomplishment	NOUN
ajfa-1689	20	19	is	be	AUX
ajfa-1689	20	20	nothing	nothing	PRON
ajfa-1689	20	21	to	to	PART
ajfa-1689	20	22	write	write	VERB
ajfa-1689	20	23	home	home	ADV
ajfa-1689	20	24	about	about	ADP
ajfa-1689	20	25	.	.	PUNCT
ajfa-1689	21	1	budget	budget	NOUN
ajfa-1689	21	2	accomplishment	accomplishment	NOUN
ajfa-1689	21	3	is	be	AUX
ajfa-1689	21	4	far	far	ADV
ajfa-1689	21	5	from	from	ADP
ajfa-1689	21	6	reality	reality	NOUN
ajfa-1689	21	7	and	and	CCONJ
ajfa-1689	21	8	the	the	DET
ajfa-1689	21	9	disparity	disparity	NOUN
ajfa-1689	21	10	between	between	ADP
ajfa-1689	21	11	budget	budget	NOUN
ajfa-1689	21	12	and	and	CCONJ
ajfa-1689	21	13	accomplishment	accomplishment	NOUN
ajfa-1689	21	14	are	be	AUX
ajfa-1689	21	15	so	so	ADV
ajfa-1689	21	16	wide	wide	ADJ
ajfa-1689	21	17	and	and	CCONJ
ajfa-1689	21	18	kept	keep	VERB
ajfa-1689	21	19	on	on	ADP
ajfa-1689	21	20	abating	abate	VERB
ajfa-1689	21	21	as	as	SCONJ
ajfa-1689	21	22	years	year	NOUN
ajfa-1689	21	23	pass	pass	VERB
ajfa-1689	21	24	by	by	ADV
ajfa-1689	21	25	.	.	PUNCT
ajfa-1689	22	1	the	the	DET
ajfa-1689	22	2	question	question	NOUN
ajfa-1689	22	3	that	that	PRON
ajfa-1689	22	4	could	could	AUX
ajfa-1689	22	5	readily	readily	ADV
ajfa-1689	22	6	come	come	VERB
ajfa-1689	22	7	to	to	ADP
ajfa-1689	22	8	mind	mind	NOUN
ajfa-1689	22	9	is	be	AUX
ajfa-1689	22	10	why	why	SCONJ
ajfa-1689	22	11	is	be	AUX
ajfa-1689	22	12	re	re	VERB
ajfa-1689	22	13	occurrence	occurrence	NOUN
ajfa-1689	22	14	of	of	ADP
ajfa-1689	22	15	budget	budget	NOUN
ajfa-1689	22	16	failure	failure	NOUN
ajfa-1689	22	17	?	?	PUNCT
ajfa-1689	23	1	could	could	AUX
ajfa-1689	23	2	it	it	PRON
ajfa-1689	23	3	be	be	AUX
ajfa-1689	23	4	that	that	SCONJ
ajfa-1689	23	5	it	it	PRON
ajfa-1689	23	6	is	be	AUX
ajfa-1689	23	7	ill	ill	ADV
ajfa-1689	23	8	conceived	conceive	VERB
ajfa-1689	23	9	or	or	CCONJ
ajfa-1689	23	10	ill	ill	ADJ
ajfa-1689	23	11	planned	plan	VERB
ajfa-1689	23	12	?	?	PUNCT
ajfa-1689	24	1	could	could	AUX
ajfa-1689	24	2	it	it	PRON
ajfa-1689	24	3	be	be	AUX
ajfa-1689	24	4	ascribe	ascribe	ADJ
ajfa-1689	24	5	to	to	ADP
ajfa-1689	24	6	poor	poor	ADJ
ajfa-1689	24	7	monitoring	monitoring	NOUN
ajfa-1689	24	8	and	and	CCONJ
ajfa-1689	24	9	implementation	implementation	NOUN
ajfa-1689	24	10	?	?	PUNCT
ajfa-1689	24	11	.	.	PUNCT
ajfa-1689	25	1	the	the	DET
ajfa-1689	25	2	need	need	NOUN
ajfa-1689	25	3	to	to	PART
ajfa-1689	25	4	provide	provide	VERB
ajfa-1689	25	5	answers	answer	NOUN
ajfa-1689	25	6	to	to	ADP
ajfa-1689	25	7	these	these	DET
ajfa-1689	25	8	questions	question	NOUN
ajfa-1689	25	9	gave	give	VERB
ajfa-1689	25	10	impetus	impetus	NOUN
ajfa-1689	25	11	for	for	ADP
ajfa-1689	25	12	this	this	DET
ajfa-1689	25	13	study	study	NOUN
ajfa-1689	25	14	.	.	PUNCT
ajfa-1689	26	1	due	due	ADJ
ajfa-1689	26	2	process	process	NOUN
ajfa-1689	26	3	literature	literature	NOUN
ajfa-1689	26	4	review	review	NOUN
ajfa-1689	26	5	and	and	CCONJ
ajfa-1689	26	6	theoretical	theoretical	ADJ
ajfa-1689	26	7	framework	framework	NOUN
ajfa-1689	26	8	the	the	DET
ajfa-1689	26	9	practice	practice	NOUN
ajfa-1689	26	10	of	of	ADP
ajfa-1689	26	11	budgeting	budgeting	NOUN
ajfa-1689	26	12	,	,	PUNCT
ajfa-1689	26	13	as	as	SCONJ
ajfa-1689	26	14	it	it	PRON
ajfa-1689	26	15	is	be	AUX
ajfa-1689	26	16	now	now	ADV
ajfa-1689	26	17	understood	understand	VERB
ajfa-1689	26	18	,	,	PUNCT
ajfa-1689	26	19	originated	originate	VERB
ajfa-1689	26	20	in	in	ADP
ajfa-1689	26	21	the	the	DET
ajfa-1689	26	22	central	central	ADJ
ajfa-1689	26	23	government	government	NOUN
ajfa-1689	26	24	of	of	ADP
ajfa-1689	26	25	great	great	ADJ
ajfa-1689	26	26	britain	britain	PROPN
ajfa-1689	26	27	.	.	PUNCT
ajfa-1689	27	1	it	it	PRON
ajfa-1689	27	2	later	later	ADV
ajfa-1689	27	3	developed	develop	VERB
ajfa-1689	27	4	gradually	gradually	ADV
ajfa-1689	27	5	,	,	PUNCT
ajfa-1689	27	6	as	as	ADP
ajfa-1689	27	7	a	a	DET
ajfa-1689	27	8	result	result	NOUN
ajfa-1689	27	9	of	of	ADP
ajfa-1689	27	10	parliament	parliament	NOUN
ajfa-1689	27	11	’s	’s	PART
ajfa-1689	27	12	struggle	struggle	NOUN
ajfa-1689	27	13	to	to	PART
ajfa-1689	27	14	obtain	obtain	VERB
ajfa-1689	27	15	control	control	NOUN
ajfa-1689	27	16	over	over	ADP
ajfa-1689	27	17	the	the	DET
ajfa-1689	27	18	finance	finance	NOUN
ajfa-1689	27	19	of	of	ADP
ajfa-1689	27	20	the	the	DET
ajfa-1689	27	21	crown	crown	NOUN
ajfa-1689	27	22	.	.	PUNCT
ajfa-1689	28	1	in	in	ADP
ajfa-1689	28	2	1217	1217	NUM
ajfa-1689	28	3	,	,	PUNCT
ajfa-1689	28	4	it	it	PRON
ajfa-1689	28	5	was	be	AUX
ajfa-1689	28	6	declared	declare	VERB
ajfa-1689	28	7	in	in	ADP
ajfa-1689	28	8	magna	magna	PROPN
ajfa-1689	28	9	charta	charta	PROPN
ajfa-1689	28	10	that	that	SCONJ
ajfa-1689	28	11	“	"	PUNCT
ajfa-1689	28	12	no	no	DET
ajfa-1689	28	13	cottage	cottage	NOUN
ajfa-1689	28	14	or	or	CCONJ
ajfa-1689	28	15	aid	aid	NOUN
ajfa-1689	28	16	shall	shall	AUX
ajfa-1689	28	17	be	be	AUX
ajfa-1689	28	18	imposed	impose	VERB
ajfa-1689	28	19	in	in	ADP
ajfa-1689	28	20	the	the	DET
ajfa-1689	28	21	kingdom	kingdom	NOUN
ajfa-1689	28	22	unless	unless	SCONJ
ajfa-1689	28	23	by	by	ADP
ajfa-1689	28	24	the	the	DET
ajfa-1689	28	25	common	common	ADJ
ajfa-1689	28	26	council	council	NOUN
ajfa-1689	28	27	of	of	ADP
ajfa-1689	28	28	realm	realm	PROPN
ajfa-1689	28	29	.	.	PUNCT
ajfa-1689	29	1	after	after	ADP
ajfa-1689	29	2	the	the	DET
ajfa-1689	29	3	revolution	revolution	NOUN
ajfa-1689	29	4	of	of	ADP
ajfa-1689	29	5	1688	1688	NUM
ajfa-1689	29	6	,	,	PUNCT
ajfa-1689	29	7	parliament	parliament	NOUN
ajfa-1689	29	8	now	now	ADV
ajfa-1689	29	9	approved	approve	VERB
ajfa-1689	29	10	the	the	DET
ajfa-1689	29	11	right	right	NOUN
ajfa-1689	29	12	to	to	PART
ajfa-1689	29	13	authorized	authorize	VERB
ajfa-1689	29	14	expenditure	expenditure	NOUN
ajfa-1689	29	15	by	by	ADP
ajfa-1689	29	16	the	the	DET
ajfa-1689	29	17	crown	crown	NOUN
ajfa-1689	29	18	as	as	ADV
ajfa-1689	29	19	well	well	ADV
ajfa-1689	29	20	as	as	ADP
ajfa-1689	29	21	taxation	taxation	NOUN
ajfa-1689	29	22	apart	apart	ADV
ajfa-1689	29	23	from	from	ADP
ajfa-1689	29	24	items	item	NOUN
ajfa-1689	29	25	in	in	ADP
ajfa-1689	29	26	the	the	DET
ajfa-1689	29	27	sovereign	sovereign	NOUN
ajfa-1689	29	28	’s	’s	PART
ajfa-1689	29	29	civil	civil	ADJ
ajfa-1689	29	30	list	list	NOUN
ajfa-1689	29	31	,	,	PUNCT
ajfa-1689	29	32	which	which	PRON
ajfa-1689	29	33	was	be	AUX
ajfa-1689	29	34	gradually	gradually	ADV
ajfa-1689	29	35	reduced	reduce	VERB
ajfa-1689	29	36	until	until	SCONJ
ajfa-1689	29	37	it	it	PRON
ajfa-1689	29	38	covered	cover	VERB
ajfa-1689	29	39	only	only	ADV
ajfa-1689	29	40	the	the	DET
ajfa-1689	29	41	personal	personal	ADJ
ajfa-1689	29	42	expenses	expense	NOUN
ajfa-1689	29	43	of	of	ADP
ajfa-1689	29	44	royal	royal	ADJ
ajfa-1689	29	45	family	family	NOUN
ajfa-1689	29	46	”	"	PUNCT
ajfa-1689	29	47	.	.	PUNCT
ajfa-1689	30	1	(	(	PUNCT
ajfa-1689	30	2	bendlebury	bendlebury	NOUN
ajfa-1689	30	3	,	,	PUNCT
ajfa-1689	30	4	2005	2005	NUM
ajfa-1689	30	5	)	)	PUNCT
ajfa-1689	30	6	.	.	PUNCT
ajfa-1689	31	1	parliament	parliament	NOUN
ajfa-1689	31	2	now	now	ADV
ajfa-1689	31	3	began	begin	VERB
ajfa-1689	31	4	to	to	PART
ajfa-1689	31	5	fix	fix	VERB
ajfa-1689	31	6	government	government	NOUN
ajfa-1689	31	7	total	total	ADJ
ajfa-1689	31	8	expenditure	expenditure	NOUN
ajfa-1689	31	9	and	and	CCONJ
ajfa-1689	31	10	to	to	PART
ajfa-1689	31	11	prescribe	prescribe	VERB
ajfa-1689	31	12	or	or	CCONJ
ajfa-1689	31	13	appropriate	appropriate	VERB
ajfa-1689	31	14	the	the	DET
ajfa-1689	31	15	amount	amount	NOUN
ajfa-1689	31	16	to	to	PART
ajfa-1689	31	17	be	be	AUX
ajfa-1689	31	18	spent	spend	VERB
ajfa-1689	31	19	for	for	ADP
ajfa-1689	31	20	parliamentary	parliamentary	ADJ
ajfa-1689	31	21	purposes	purpose	NOUN
ajfa-1689	31	22	(	(	PUNCT
ajfa-1689	31	23	california	california	PROPN
ajfa-1689	31	24	department	department	PROPN
ajfa-1689	31	25	of	of	ADP
ajfa-1689	31	26	finance	finance	NOUN
ajfa-1689	31	27	,	,	PUNCT
ajfa-1689	31	28	1998	1998	NUM
ajfa-1689	31	29	)	)	PUNCT
ajfa-1689	31	30	.	.	PUNCT
ajfa-1689	32	1	a	a	DET
ajfa-1689	32	2	budget	budget	NOUN
ajfa-1689	32	3	is	be	AUX
ajfa-1689	32	4	a	a	DET
ajfa-1689	32	5	framework	framework	NOUN
ajfa-1689	32	6	for	for	ADP
ajfa-1689	32	7	revenue	revenue	NOUN
ajfa-1689	32	8	and	and	CCONJ
ajfa-1689	32	9	expenditure	expenditure	NOUN
ajfa-1689	32	10	outlays	outlay	NOUN
ajfa-1689	32	11	over	over	ADP
ajfa-1689	32	12	a	a	DET
ajfa-1689	32	13	specified	specified	ADJ
ajfa-1689	32	14	period	period	NOUN
ajfa-1689	32	15	usually	usually	ADV
ajfa-1689	32	16	one	one	NUM
ajfa-1689	32	17	year	year	NOUN
ajfa-1689	32	18	.	.	PUNCT
ajfa-1689	33	1	it	it	PRON
ajfa-1689	33	2	is	be	AUX
ajfa-1689	33	3	an	an	DET
ajfa-1689	33	4	instrument	instrument	NOUN
ajfa-1689	33	5	stipulating	stipulate	VERB
ajfa-1689	33	6	policies	policy	NOUN
ajfa-1689	33	7	and	and	CCONJ
ajfa-1689	33	8	programmes	programme	NOUN
ajfa-1689	33	9	aimed	aim	VERB
ajfa-1689	33	10	at	at	ADP
ajfa-1689	33	11	realizing	realize	VERB
ajfa-1689	33	12	the	the	DET
ajfa-1689	33	13	development	development	NOUN
ajfa-1689	33	14	objectives	objective	NOUN
ajfa-1689	33	15	of	of	ADP
ajfa-1689	33	16	a	a	DET
ajfa-1689	33	17	government	government	NOUN
ajfa-1689	33	18	.	.	PUNCT
ajfa-1689	34	1	budgeting	budgeting	NOUN
ajfa-1689	34	2	and	and	CCONJ
ajfa-1689	34	3	its	its	PRON
ajfa-1689	34	4	process	process	NOUN
ajfa-1689	34	5	in	in	ADP
ajfa-1689	34	6	nigeria	nigeria	PROPN
ajfa-1689	34	7	remain	remain	VERB
ajfa-1689	34	8	problematic	problematic	ADJ
ajfa-1689	34	9	both	both	CCONJ
ajfa-1689	34	10	in	in	ADP
ajfa-1689	34	11	the	the	DET
ajfa-1689	34	12	areas	area	NOUN
ajfa-1689	34	13	of	of	ADP
ajfa-1689	34	14	preparation	preparation	NOUN
ajfa-1689	34	15	and	and	CCONJ
ajfa-1689	34	16	implementation	implementation	NOUN
ajfa-1689	34	17	,	,	PUNCT
ajfa-1689	34	18	hence	hence	ADV
ajfa-1689	34	19	,	,	PUNCT
ajfa-1689	34	20	the	the	DET
ajfa-1689	34	21	need	need	NOUN
ajfa-1689	34	22	for	for	ADP
ajfa-1689	34	23	adequate	adequate	ADJ
ajfa-1689	34	24	control	control	NOUN
ajfa-1689	34	25	aimed	aim	VERB
ajfa-1689	34	26	at	at	ADP
ajfa-1689	34	27	improving	improve	VERB
ajfa-1689	34	28	effective	effective	ADJ
ajfa-1689	34	29	resources	resource	NOUN
ajfa-1689	34	30	utilization	utilization	NOUN
ajfa-1689	34	31	at	at	ADP
ajfa-1689	34	32	the	the	DET
ajfa-1689	34	33	budget	budget	NOUN
ajfa-1689	34	34	implementation	implementation	NOUN
ajfa-1689	34	35	stage	stage	NOUN
ajfa-1689	34	36	.	.	PUNCT
ajfa-1689	35	1	to	to	PART
ajfa-1689	35	2	achieve	achieve	VERB
ajfa-1689	35	3	these	these	DET
ajfa-1689	35	4	objectives	objective	NOUN
ajfa-1689	35	5	,	,	PUNCT
ajfa-1689	35	6	there	there	PRON
ajfa-1689	35	7	is	be	VERB
ajfa-1689	35	8	need	need	NOUN
ajfa-1689	35	9	for	for	SCONJ
ajfa-1689	35	10	the	the	DET
ajfa-1689	35	11	introduction	introduction	NOUN
ajfa-1689	35	12	of	of	ADP
ajfa-1689	35	13	new	new	ADJ
ajfa-1689	35	14	audit	audit	NOUN
ajfa-1689	35	15	waves	wave	NOUN
ajfa-1689	35	16	such	such	ADJ
ajfa-1689	35	17	as	as	ADP
ajfa-1689	35	18	the	the	DET
ajfa-1689	35	19	value	value	NOUN
ajfa-1689	35	20	for	for	ADP
ajfa-1689	35	21	money	money	NOUN
ajfa-1689	35	22	audit	audit	NOUN
ajfa-1689	35	23	,	,	PUNCT
ajfa-1689	35	24	due	due	ADJ
ajfa-1689	35	25	process	process	NOUN
ajfa-1689	35	26	,	,	PUNCT
ajfa-1689	35	27	cost	cost	NOUN
ajfa-1689	35	28	audit	audit	NOUN
ajfa-1689	35	29	and	and	CCONJ
ajfa-1689	35	30	so	so	ADV
ajfa-1689	35	31	on	on	ADV
ajfa-1689	35	32	.	.	PUNCT
ajfa-1689	36	1	omolehinwa	omolehinwa	PROPN
ajfa-1689	36	2	(	(	PUNCT
ajfa-1689	36	3	2003	2003	NUM
ajfa-1689	36	4	)	)	PUNCT
ajfa-1689	36	5	viewed	view	VERB
ajfa-1689	36	6	budget	budget	NOUN
ajfa-1689	36	7	as	as	ADP
ajfa-1689	36	8	the	the	DET
ajfa-1689	36	9	plan	plan	NOUN
ajfa-1689	36	10	of	of	ADP
ajfa-1689	36	11	dominant	dominant	ADJ
ajfa-1689	36	12	individuals	individual	NOUN
ajfa-1689	36	13	in	in	ADP
ajfa-1689	36	14	an	an	DET
ajfa-1689	36	15	organization	organization	NOUN
ajfa-1689	36	16	expressed	express	VERB
ajfa-1689	36	17	in	in	ADP
ajfa-1689	36	18	monetary	monetary	ADJ
ajfa-1689	36	19	terms	term	NOUN
ajfa-1689	36	20	and	and	CCONJ
ajfa-1689	36	21	subject	subject	ADJ
ajfa-1689	36	22	to	to	ADP
ajfa-1689	36	23	the	the	DET
ajfa-1689	36	24	constraints	constraint	NOUN
ajfa-1689	36	25	imposed	impose	VERB
ajfa-1689	36	26	by	by	ADP
ajfa-1689	36	27	other	other	ADJ
ajfa-1689	36	28	participants	participant	NOUN
ajfa-1689	36	29	and	and	CCONJ
ajfa-1689	36	30	the	the	DET
ajfa-1689	36	31	environment	environment	NOUN
ajfa-1689	36	32	indicating	indicate	VERB
ajfa-1689	36	33	how	how	SCONJ
ajfa-1689	36	34	the	the	DET
ajfa-1689	36	35	available	available	ADJ
ajfa-1689	36	36	resources	resource	NOUN
ajfa-1689	36	37	may	may	AUX
ajfa-1689	36	38	be	be	AUX
ajfa-1689	36	39	utilized	utilize	VERB
ajfa-1689	36	40	to	to	PART
ajfa-1689	36	41	achieve	achieve	VERB
ajfa-1689	36	42	whatever	whatever	PRON
ajfa-1689	36	43	the	the	DET
ajfa-1689	36	44	dominant	dominant	ADJ
ajfa-1689	36	45	individual	individual	NOUN
ajfa-1689	36	46	agreed	agree	VERB
ajfa-1689	36	47	to	to	PART
ajfa-1689	36	48	be	be	AUX
ajfa-1689	36	49	the	the	DET
ajfa-1689	36	50	organization	organization	NOUN
ajfa-1689	36	51	’s	’s	PART
ajfa-1689	36	52	proprieties	propriety	NOUN
ajfa-1689	36	53	”	"	PUNCT
ajfa-1689	36	54	.	.	PUNCT
ajfa-1689	37	1	meigs	meigs	PROPN
ajfa-1689	37	2	and	and	CCONJ
ajfa-1689	37	3	meigs	meig	NOUN
ajfa-1689	37	4	,	,	PUNCT
ajfa-1689	37	5	(	(	PUNCT
ajfa-1689	37	6	2004	2004	NUM
ajfa-1689	37	7	)	)	PUNCT
ajfa-1689	37	8	defined	define	VERB
ajfa-1689	37	9	budgets	budget	NOUN
ajfa-1689	37	10	as	as	ADP
ajfa-1689	37	11	a	a	DET
ajfa-1689	37	12	comprehensive	comprehensive	ADJ
ajfa-1689	37	13	financial	financial	ADJ
ajfa-1689	37	14	plan	plan	NOUN
ajfa-1689	37	15	,	,	PUNCT
ajfa-1689	37	16	setting	set	VERB
ajfa-1689	37	17	forth	forth	ADP
ajfa-1689	37	18	the	the	DET
ajfa-1689	37	19	expected	expect	VERB
ajfa-1689	37	20	route	route	NOUN
ajfa-1689	37	21	for	for	ADP
ajfa-1689	37	22	achieving	achieve	VERB
ajfa-1689	37	23	the	the	DET
ajfa-1689	37	24	financial	financial	ADJ
ajfa-1689	37	25	and	and	CCONJ
ajfa-1689	37	26	operational	operational	ADJ
ajfa-1689	37	27	goals	goal	NOUN
ajfa-1689	37	28	of	of	ADP
ajfa-1689	37	29	an	an	DET
ajfa-1689	37	30	organization	organization	NOUN
ajfa-1689	37	31	”	"	PUNCT
ajfa-1689	37	32	.	.	PUNCT
ajfa-1689	38	1	budgeting	budget	VERB
ajfa-1689	38	2	in	in	ADP
ajfa-1689	38	3	the	the	DET
ajfa-1689	38	4	early	early	ADJ
ajfa-1689	38	5	stage	stage	NOUN
ajfa-1689	38	6	of	of	ADP
ajfa-1689	38	7	its	its	PRON
ajfa-1689	38	8	evolution	evolution	NOUN
ajfa-1689	38	9	was	be	AUX
ajfa-1689	38	10	primarily	primarily	ADV
ajfa-1689	38	11	concerned	concerned	ADJ
ajfa-1689	38	12	with	with	ADP
ajfa-1689	38	13	serving	serve	VERB
ajfa-1689	38	14	the	the	DET
ajfa-1689	38	15	purpose	purpose	NOUN
ajfa-1689	38	16	of	of	ADP
ajfa-1689	38	17	legislative	legislative	ADJ
ajfa-1689	38	18	asian	asian	ADJ
ajfa-1689	38	19	journal	journal	NOUN
ajfa-1689	38	20	of	of	ADP
ajfa-1689	38	21	finance	finance	PROPN
ajfa-1689	38	22	&	&	CCONJ
ajfa-1689	38	23	accounting	accounting	PROPN
ajfa-1689	38	24	issn	issn	PROPN
ajfa-1689	38	25	1946	1946	NUM
ajfa-1689	38	26	-	-	PUNCT
ajfa-1689	38	27	052x	052x	NOUN
ajfa-1689	38	28	2012	2012	NUM
ajfa-1689	38	29	,	,	PUNCT
ajfa-1689	38	30	vol	vol	NOUN
ajfa-1689	38	31	.	.	PROPN
ajfa-1689	39	1	4	4	NUM
ajfa-1689	39	2	,	,	PUNCT
ajfa-1689	39	3	no	no	INTJ
ajfa-1689	39	4	.	.	NOUN
ajfa-1689	39	5	2	2	NUM
ajfa-1689	39	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-1689	39	7	146	146	NUM
ajfa-1689	39	8	accountability	accountability	NOUN
ajfa-1689	39	9	(	(	PUNCT
ajfa-1689	39	10	johnson	johnson	PROPN
ajfa-1689	39	11	,	,	PUNCT
ajfa-1689	39	12	1992	1992	NUM
ajfa-1689	39	13	)	)	PUNCT
ajfa-1689	39	14	,	,	PUNCT
ajfa-1689	39	15	jones	jones	PROPN
ajfa-1689	39	16	and	and	CCONJ
ajfa-1689	39	17	bendlebury	bendlebury	PROPN
ajfa-1689	39	18	(	(	PUNCT
ajfa-1689	39	19	2005	2005	NUM
ajfa-1689	39	20	)	)	PUNCT
ajfa-1689	39	21	argued	argue	VERB
ajfa-1689	39	22	that	that	SCONJ
ajfa-1689	39	23	the	the	DET
ajfa-1689	39	24	origin	origin	NOUN
ajfa-1689	39	25	of	of	ADP
ajfa-1689	39	26	a	a	DET
ajfa-1689	39	27	budget	budget	NOUN
ajfa-1689	39	28	could	could	AUX
ajfa-1689	39	29	be	be	AUX
ajfa-1689	39	30	traced	trace	VERB
ajfa-1689	39	31	back	back	ADV
ajfa-1689	39	32	to	to	ADP
ajfa-1689	39	33	britain	britain	PROPN
ajfa-1689	39	34	when	when	SCONJ
ajfa-1689	39	35	the	the	DET
ajfa-1689	39	36	parliament	parliament	NOUN
ajfa-1689	39	37	attempted	attempt	VERB
ajfa-1689	39	38	to	to	PART
ajfa-1689	39	39	exercise	exercise	VERB
ajfa-1689	39	40	control	control	NOUN
ajfa-1689	39	41	over	over	ADP
ajfa-1689	39	42	the	the	DET
ajfa-1689	39	43	activities	activity	NOUN
ajfa-1689	39	44	of	of	ADP
ajfa-1689	39	45	central	central	ADJ
ajfa-1689	39	46	government	government	NOUN
ajfa-1689	39	47	.	.	PUNCT
ajfa-1689	40	1	according	accord	VERB
ajfa-1689	40	2	to	to	ADP
ajfa-1689	40	3	nigeria	nigeria	PROPN
ajfa-1689	40	4	’s	’s	PART
ajfa-1689	40	5	finaical	finaical	ADJ
ajfa-1689	40	6	regulations	regulation	NOUN
ajfa-1689	40	7	(	(	PUNCT
ajfa-1689	40	8	2000	2000	NUM
ajfa-1689	40	9	)	)	PUNCT
ajfa-1689	40	10	,	,	PUNCT
ajfa-1689	40	11	before	before	SCONJ
ajfa-1689	40	12	ministries	ministry	NOUN
ajfa-1689	40	13	and	and	CCONJ
ajfa-1689	40	14	spending	spending	NOUN
ajfa-1689	40	15	agencies	agency	NOUN
ajfa-1689	40	16	can	can	AUX
ajfa-1689	40	17	incur	incur	VERB
ajfa-1689	40	18	an	an	DET
ajfa-1689	40	19	obligation	obligation	NOUN
ajfa-1689	40	20	to	to	PART
ajfa-1689	40	21	make	make	VERB
ajfa-1689	40	22	expenditures	expenditure	NOUN
ajfa-1689	40	23	,	,	PUNCT
ajfa-1689	40	24	they	they	PRON
ajfa-1689	40	25	must	must	AUX
ajfa-1689	40	26	secure	secure	VERB
ajfa-1689	40	27	spending	spending	NOUN
ajfa-1689	40	28	authorization	authorization	NOUN
ajfa-1689	40	29	from	from	ADP
ajfa-1689	40	30	the	the	DET
ajfa-1689	40	31	ministry	ministry	PROPN
ajfa-1689	40	32	of	of	ADP
ajfa-1689	40	33	finance	finance	PROPN
ajfa-1689	40	34	through	through	ADP
ajfa-1689	40	35	the	the	DET
ajfa-1689	40	36	use	use	NOUN
ajfa-1689	40	37	of	of	ADP
ajfa-1689	40	38	warrants	warrant	NOUN
ajfa-1689	40	39	.	.	PUNCT
ajfa-1689	41	1	this	this	DET
ajfa-1689	41	2	warrant	warrant	NOUN
ajfa-1689	41	3	will	will	AUX
ajfa-1689	41	4	authorize	authorize	VERB
ajfa-1689	41	5	officers	officer	NOUN
ajfa-1689	41	6	controlling	control	VERB
ajfa-1689	41	7	votes	vote	NOUN
ajfa-1689	41	8	to	to	PART
ajfa-1689	41	9	incure	incure	VERB
ajfa-1689	41	10	expenditure	expenditure	NOUN
ajfa-1689	41	11	in	in	ADP
ajfa-1689	41	12	accordance	accordance	NOUN
ajfa-1689	41	13	with	with	ADP
ajfa-1689	41	14	the	the	DET
ajfa-1689	41	15	approved	approve	VERB
ajfa-1689	41	16	estimates	estimate	NOUN
ajfa-1689	41	17	subject	subject	ADJ
ajfa-1689	41	18	to	to	ADP
ajfa-1689	41	19	any	any	DET
ajfa-1689	41	20	reserved	reserved	ADJ
ajfa-1689	41	21	items	item	NOUN
ajfa-1689	41	22	.	.	PUNCT
ajfa-1689	42	1	if	if	SCONJ
ajfa-1689	42	2	the	the	DET
ajfa-1689	42	3	appropriation	appropriation	NOUN
ajfa-1689	42	4	act	act	NOUN
ajfa-1689	42	5	has	have	AUX
ajfa-1689	42	6	not	not	PART
ajfa-1689	42	7	come	come	VERB
ajfa-1689	42	8	into	into	ADP
ajfa-1689	42	9	operation	operation	NOUN
ajfa-1689	42	10	at	at	ADP
ajfa-1689	42	11	the	the	DET
ajfa-1689	42	12	beginning	beginning	NOUN
ajfa-1689	42	13	of	of	ADP
ajfa-1689	42	14	the	the	DET
ajfa-1689	42	15	year	year	NOUN
ajfa-1689	42	16	,	,	PUNCT
ajfa-1689	42	17	a	a	DET
ajfa-1689	42	18	provisional	provisional	ADJ
ajfa-1689	42	19	general	general	ADJ
ajfa-1689	42	20	warrant	warrant	NOUN
ajfa-1689	42	21	may	may	AUX
ajfa-1689	42	22	be	be	AUX
ajfa-1689	42	23	issued	issue	VERB
ajfa-1689	42	24	to	to	PART
ajfa-1689	42	25	ensure	ensure	VERB
ajfa-1689	42	26	continuity	continuity	NOUN
ajfa-1689	42	27	of	of	ADP
ajfa-1689	42	28	the	the	DET
ajfa-1689	42	29	services	service	NOUN
ajfa-1689	42	30	of	of	ADP
ajfa-1689	42	31	government	government	NOUN
ajfa-1689	42	32	at	at	ADP
ajfa-1689	42	33	a	a	DET
ajfa-1689	42	34	level	level	NOUN
ajfa-1689	42	35	not	not	PART
ajfa-1689	42	36	exceeding	exceed	VERB
ajfa-1689	42	37	those	those	PRON
ajfa-1689	42	38	of	of	ADP
ajfa-1689	42	39	the	the	DET
ajfa-1689	42	40	previous	previous	ADJ
ajfa-1689	42	41	year	year	NOUN
ajfa-1689	42	42	.	.	PUNCT
ajfa-1689	43	1	the	the	DET
ajfa-1689	43	2	length	length	NOUN
ajfa-1689	43	3	of	of	ADP
ajfa-1689	43	4	period	period	NOUN
ajfa-1689	43	5	of	of	ADP
ajfa-1689	43	6	spending	spending	NOUN
ajfa-1689	43	7	authorization	authorization	NOUN
ajfa-1689	43	8	is	be	AUX
ajfa-1689	43	9	determined	determine	VERB
ajfa-1689	43	10	in	in	ADP
ajfa-1689	43	11	functional	functional	ADJ
ajfa-1689	43	12	cash	cash	NOUN
ajfa-1689	43	13	flow	flow	NOUN
ajfa-1689	43	14	forecast	forecast	NOUN
ajfa-1689	43	15	for	for	ADP
ajfa-1689	43	16	the	the	DET
ajfa-1689	43	17	period	period	NOUN
ajfa-1689	43	18	when	when	SCONJ
ajfa-1689	43	19	payments	payment	NOUN
ajfa-1689	43	20	are	be	AUX
ajfa-1689	43	21	anticipated	anticipate	VERB
ajfa-1689	43	22	.	.	PUNCT
ajfa-1689	44	1	during	during	ADP
ajfa-1689	44	2	the	the	DET
ajfa-1689	44	3	phase	phase	NOUN
ajfa-1689	44	4	of	of	ADP
ajfa-1689	44	5	budget	budget	NOUN
ajfa-1689	44	6	implantation	implantation	NOUN
ajfa-1689	44	7	,	,	PUNCT
ajfa-1689	44	8	there	there	PRON
ajfa-1689	44	9	are	be	VERB
ajfa-1689	44	10	many	many	ADJ
ajfa-1689	44	11	possibilities	possibility	NOUN
ajfa-1689	44	12	for	for	ADP
ajfa-1689	44	13	interventions	intervention	NOUN
ajfa-1689	44	14	and	and	CCONJ
ajfa-1689	44	15	manipulations	manipulation	NOUN
ajfa-1689	44	16	in	in	ADP
ajfa-1689	44	17	view	view	NOUN
ajfa-1689	44	18	of	of	ADP
ajfa-1689	44	19	the	the	DET
ajfa-1689	44	20	fact	fact	NOUN
ajfa-1689	44	21	that	that	SCONJ
ajfa-1689	44	22	officials	official	NOUN
ajfa-1689	44	23	have	have	AUX
ajfa-1689	44	24	a	a	DET
ajfa-1689	44	25	great	great	ADJ
ajfa-1689	44	26	amount	amount	NOUN
ajfa-1689	44	27	of	of	ADP
ajfa-1689	44	28	discretionary	discretionary	ADJ
ajfa-1689	44	29	power	power	NOUN
ajfa-1689	44	30	to	to	PART
ajfa-1689	44	31	decide	decide	VERB
ajfa-1689	44	32	which	which	DET
ajfa-1689	44	33	spending	spending	NOUN
ajfa-1689	44	34	ministry	ministry	NOUN
ajfa-1689	44	35	or	or	CCONJ
ajfa-1689	44	36	agency	agency	NOUN
ajfa-1689	44	37	will	will	AUX
ajfa-1689	44	38	be	be	AUX
ajfa-1689	44	39	granted	grant	VERB
ajfa-1689	44	40	spending	spending	NOUN
ajfa-1689	44	41	authorization	authorization	NOUN
ajfa-1689	44	42	(	(	PUNCT
ajfa-1689	44	43	federal	federal	ADJ
ajfa-1689	44	44	republic	republic	NOUN
ajfa-1689	44	45	of	of	ADP
ajfa-1689	44	46	nigeria	nigeria	PROPN
ajfa-1689	44	47	,	,	PUNCT
ajfa-1689	44	48	2000	2000	NUM
ajfa-1689	44	49	)	)	PUNCT
ajfa-1689	44	50	.	.	PUNCT
ajfa-1689	45	1	in	in	ADP
ajfa-1689	45	2	spite	spite	NOUN
ajfa-1689	45	3	of	of	ADP
ajfa-1689	45	4	the	the	DET
ajfa-1689	45	5	specific	specific	ADJ
ajfa-1689	45	6	nature	nature	NOUN
ajfa-1689	45	7	of	of	ADP
ajfa-1689	45	8	appropriation	appropriation	NOUN
ajfa-1689	45	9	laws	law	NOUN
ajfa-1689	45	10	,	,	PUNCT
ajfa-1689	45	11	the	the	DET
ajfa-1689	45	12	commitment	commitment	NOUN
ajfa-1689	45	13	phase	phase	NOUN
ajfa-1689	45	14	of	of	ADP
ajfa-1689	45	15	the	the	DET
ajfa-1689	45	16	expenditure	expenditure	NOUN
ajfa-1689	45	17	process	process	NOUN
ajfa-1689	45	18	is	be	AUX
ajfa-1689	45	19	a	a	DET
ajfa-1689	45	20	fertile	fertile	ADJ
ajfa-1689	45	21	ground	ground	NOUN
ajfa-1689	45	22	for	for	ADP
ajfa-1689	45	23	corrupt	corrupt	ADJ
ajfa-1689	45	24	activities	activity	NOUN
ajfa-1689	45	25	.	.	PUNCT
ajfa-1689	46	1	the	the	DET
ajfa-1689	46	2	most	most	ADV
ajfa-1689	46	3	frequent	frequent	ADJ
ajfa-1689	46	4	is	be	AUX
ajfa-1689	46	5	the	the	DET
ajfa-1689	46	6	partial	partial	ADJ
ajfa-1689	46	7	or	or	CCONJ
ajfa-1689	46	8	total	total	ADJ
ajfa-1689	46	9	disregard	disregard	NOUN
ajfa-1689	46	10	of	of	ADP
ajfa-1689	46	11	procurement	procurement	NOUN
ajfa-1689	46	12	regulations	regulation	NOUN
ajfa-1689	46	13	and	and	CCONJ
ajfa-1689	46	14	procedures	procedure	NOUN
ajfa-1689	46	15	,	,	PUNCT
ajfa-1689	46	16	where	where	SCONJ
ajfa-1689	46	17	they	they	PRON
ajfa-1689	46	18	exist.procurement	exist.procurement	ADJ
ajfa-1689	46	19	procedure	procedure	NOUN
ajfa-1689	46	20	and	and	CCONJ
ajfa-1689	46	21	regulations	regulation	NOUN
ajfa-1689	46	22	specify	specify	VERB
ajfa-1689	46	23	the	the	DET
ajfa-1689	46	24	price	price	NOUN
ajfa-1689	46	25	and	and	CCONJ
ajfa-1689	46	26	quality	quality	NOUN
ajfa-1689	46	27	of	of	ADP
ajfa-1689	46	28	goods	good	NOUN
ajfa-1689	46	29	and	and	CCONJ
ajfa-1689	46	30	services	service	NOUN
ajfa-1689	46	31	that	that	PRON
ajfa-1689	46	32	are	be	AUX
ajfa-1689	46	33	authorized	authorize	VERB
ajfa-1689	46	34	in	in	ADP
ajfa-1689	46	35	the	the	DET
ajfa-1689	46	36	budget	budget	NOUN
ajfa-1689	46	37	.	.	PUNCT
ajfa-1689	47	1	they	they	PRON
ajfa-1689	47	2	also	also	ADV
ajfa-1689	47	3	specify	specify	VERB
ajfa-1689	47	4	the	the	DET
ajfa-1689	47	5	delivery	delivery	NOUN
ajfa-1689	47	6	schedule	schedule	NOUN
ajfa-1689	47	7	,	,	PUNCT
ajfa-1689	47	8	terms	term	NOUN
ajfa-1689	47	9	of	of	ADP
ajfa-1689	47	10	delivery	delivery	NOUN
ajfa-1689	47	11	and	and	CCONJ
ajfa-1689	47	12	payment	payment	NOUN
ajfa-1689	47	13	as	as	ADV
ajfa-1689	47	14	well	well	ADV
ajfa-1689	47	15	as	as	ADP
ajfa-1689	47	16	contingent	contingent	ADJ
ajfa-1689	47	17	supplementary	supplementary	ADJ
ajfa-1689	47	18	services	service	NOUN
ajfa-1689	47	19	such	such	ADJ
ajfa-1689	47	20	as	as	ADP
ajfa-1689	47	21	maintenance	maintenance	NOUN
ajfa-1689	47	22	and	and	CCONJ
ajfa-1689	47	23	warranties	warranty	NOUN
ajfa-1689	47	24	.	.	PUNCT
ajfa-1689	48	1	in	in	ADP
ajfa-1689	48	2	addition	addition	NOUN
ajfa-1689	48	3	,	,	PUNCT
ajfa-1689	48	4	they	they	PRON
ajfa-1689	48	5	specify	specify	VERB
ajfa-1689	48	6	the	the	DET
ajfa-1689	48	7	procedure	procedure	NOUN
ajfa-1689	48	8	,	,	PUNCT
ajfa-1689	48	9	which	which	PRON
ajfa-1689	48	10	will	will	AUX
ajfa-1689	48	11	have	have	VERB
ajfa-1689	48	12	to	to	PART
ajfa-1689	48	13	be	be	AUX
ajfa-1689	48	14	followed	follow	VERB
ajfa-1689	48	15	by	by	ADP
ajfa-1689	48	16	competing	compete	VERB
ajfa-1689	48	17	bidders	bidder	NOUN
ajfa-1689	48	18	’	’	PART
ajfa-1689	48	19	prescription	prescription	NOUN
ajfa-1689	48	20	for	for	ADP
ajfa-1689	48	21	price	price	NOUN
ajfa-1689	48	22	quality	quality	NOUN
ajfa-1689	48	23	and	and	CCONJ
ajfa-1689	48	24	quantity	quantity	NOUN
ajfa-1689	48	25	as	as	ADV
ajfa-1689	48	26	well	well	ADV
ajfa-1689	48	27	as	as	ADP
ajfa-1689	48	28	terms	term	NOUN
ajfa-1689	48	29	of	of	ADP
ajfa-1689	48	30	delivery	delivery	NOUN
ajfa-1689	48	31	.	.	PUNCT
ajfa-1689	49	1	these	these	PRON
ajfa-1689	49	2	are	be	AUX
ajfa-1689	49	3	often	often	ADV
ajfa-1689	49	4	disregarded	disregard	VERB
ajfa-1689	49	5	in	in	ADP
ajfa-1689	49	6	favour	favour	NOUN
ajfa-1689	49	7	of	of	ADP
ajfa-1689	49	8	one	one	NUM
ajfa-1689	49	9	supplier	supplier	NOUN
ajfa-1689	49	10	who	who	PRON
ajfa-1689	49	11	is	be	AUX
ajfa-1689	49	12	ready	ready	ADJ
ajfa-1689	49	13	to	to	PART
ajfa-1689	49	14	offer	offer	VERB
ajfa-1689	49	15	a	a	DET
ajfa-1689	49	16	bribe	bribe	NOUN
ajfa-1689	49	17	to	to	ADP
ajfa-1689	49	18	corrupt	corrupt	ADJ
ajfa-1689	49	19	officials	official	NOUN
ajfa-1689	49	20	.	.	PUNCT
ajfa-1689	50	1	another	another	DET
ajfa-1689	50	2	possible	possible	ADJ
ajfa-1689	50	3	case	case	NOUN
ajfa-1689	50	4	of	of	ADP
ajfa-1689	50	5	corruption	corruption	NOUN
ajfa-1689	50	6	is	be	AUX
ajfa-1689	50	7	the	the	DET
ajfa-1689	50	8	ordering	ordering	NOUN
ajfa-1689	50	9	of	of	ADP
ajfa-1689	50	10	goods	good	NOUN
ajfa-1689	50	11	and	and	CCONJ
ajfa-1689	50	12	services	service	NOUN
ajfa-1689	50	13	,	,	PUNCT
ajfa-1689	50	14	which	which	PRON
ajfa-1689	50	15	are	be	AUX
ajfa-1689	50	16	not	not	PART
ajfa-1689	50	17	authorized	authorize	VERB
ajfa-1689	50	18	in	in	ADP
ajfa-1689	50	19	the	the	DET
ajfa-1689	50	20	budget	budget	NOUN
ajfa-1689	50	21	.	.	PUNCT
ajfa-1689	51	1	in	in	ADP
ajfa-1689	51	2	this	this	DET
ajfa-1689	51	3	case	case	NOUN
ajfa-1689	51	4	,	,	PUNCT
ajfa-1689	51	5	corrupt	corrupt	ADJ
ajfa-1689	51	6	officials	official	NOUN
ajfa-1689	51	7	will	will	AUX
ajfa-1689	51	8	simply	simply	ADV
ajfa-1689	51	9	disregard	disregard	VERB
ajfa-1689	51	10	the	the	DET
ajfa-1689	51	11	budget	budget	NOUN
ajfa-1689	51	12	as	as	SCONJ
ajfa-1689	51	13	approved	approve	VERB
ajfa-1689	51	14	by	by	ADP
ajfa-1689	51	15	the	the	DET
ajfa-1689	51	16	legislature	legislature	NOUN
ajfa-1689	51	17	and	and	CCONJ
ajfa-1689	51	18	will	will	AUX
ajfa-1689	51	19	purchase	purchase	VERB
ajfa-1689	51	20	,	,	PUNCT
ajfa-1689	51	21	for	for	ADP
ajfa-1689	51	22	instance	instance	NOUN
ajfa-1689	51	23	,	,	PUNCT
ajfa-1689	51	24	luxury	luxury	NOUN
ajfa-1689	51	25	cars	car	NOUN
ajfa-1689	51	26	instead	instead	ADV
ajfa-1689	51	27	of	of	ADP
ajfa-1689	51	28	trucks	truck	NOUN
ajfa-1689	51	29	or	or	CCONJ
ajfa-1689	51	30	other	other	ADJ
ajfa-1689	51	31	needed	need	VERB
ajfa-1689	51	32	equipment	equipment	NOUN
ajfa-1689	51	33	.	.	PUNCT
ajfa-1689	52	1	system	system	NOUN
ajfa-1689	52	2	of	of	ADP
ajfa-1689	52	3	budgeting	budgeting	NOUN
ajfa-1689	52	4	and	and	CCONJ
ajfa-1689	52	5	implementation	implementation	NOUN
ajfa-1689	52	6	:	:	PUNCT
ajfa-1689	52	7	an	an	DET
ajfa-1689	52	8	overview	overview	NOUN
ajfa-1689	52	9	budgeting	budget	VERB
ajfa-1689	52	10	in	in	ADP
ajfa-1689	52	11	the	the	DET
ajfa-1689	52	12	public	public	ADJ
ajfa-1689	52	13	sector	sector	NOUN
ajfa-1689	52	14	is	be	AUX
ajfa-1689	52	15	a	a	DET
ajfa-1689	52	16	document	document	NOUN
ajfa-1689	52	17	or	or	CCONJ
ajfa-1689	52	18	a	a	DET
ajfa-1689	52	19	collection	collection	NOUN
ajfa-1689	52	20	of	of	ADP
ajfa-1689	52	21	documents	document	NOUN
ajfa-1689	52	22	that	that	PRON
ajfa-1689	52	23	refers	refer	VERB
ajfa-1689	52	24	to	to	ADP
ajfa-1689	52	25	the	the	DET
ajfa-1689	52	26	financial	financial	ADJ
ajfa-1689	52	27	condition	condition	NOUN
ajfa-1689	52	28	of	of	ADP
ajfa-1689	52	29	the	the	DET
ajfa-1689	52	30	government	government	NOUN
ajfa-1689	52	31	(	(	PUNCT
ajfa-1689	52	32	turns	turn	NOUN
ajfa-1689	52	33	,	,	PUNCT
ajfa-1689	52	34	2006	2006	NUM
ajfa-1689	52	35	)	)	PUNCT
ajfa-1689	52	36	.	.	PUNCT
ajfa-1689	53	1	a	a	DET
ajfa-1689	53	2	budget	budget	NOUN
ajfa-1689	53	3	is	be	AUX
ajfa-1689	53	4	prospective	prospective	ADJ
ajfa-1689	53	5	in	in	ADP
ajfa-1689	53	6	the	the	DET
ajfa-1689	53	7	sense	sense	NOUN
ajfa-1689	53	8	that	that	SCONJ
ajfa-1689	53	9	it	it	PRON
ajfa-1689	53	10	refers	refer	VERB
ajfa-1689	53	11	to	to	AUX
ajfa-1689	53	12	expected	expect	VERB
ajfa-1689	53	13	future	future	ADJ
ajfa-1689	53	14	revenue	revenue	NOUN
ajfa-1689	53	15	and	and	CCONJ
ajfa-1689	53	16	expenditure	expenditure	NOUN
ajfa-1689	53	17	,	,	PUNCT
ajfa-1689	53	18	in	in	SCONJ
ajfa-1689	53	19	the	the	DET
ajfa-1689	53	20	federal	federal	ADJ
ajfa-1689	53	21	government	government	NOUN
ajfa-1689	53	22	circle	circle	VERB
ajfa-1689	53	23	the	the	DET
ajfa-1689	53	24	budget	budget	NOUN
ajfa-1689	53	25	is	be	AUX
ajfa-1689	53	26	greatly	greatly	ADV
ajfa-1689	53	27	limited	limit	VERB
ajfa-1689	53	28	in	in	ADP
ajfa-1689	53	29	legal	legal	ADJ
ajfa-1689	53	30	status	status	NOUN
ajfa-1689	53	31	.	.	PUNCT
ajfa-1689	54	1	it	it	PRON
ajfa-1689	54	2	is	be	AUX
ajfa-1689	54	3	the	the	DET
ajfa-1689	54	4	official	official	ADJ
ajfa-1689	54	5	recommendation	recommendation	NOUN
ajfa-1689	54	6	of	of	ADP
ajfa-1689	54	7	the	the	DET
ajfa-1689	54	8	president	president	NOUN
ajfa-1689	54	9	to	to	ADP
ajfa-1689	54	10	the	the	DET
ajfa-1689	54	11	congress	congress	PROPN
ajfa-1689	54	12	.	.	PUNCT
ajfa-1689	55	1	in	in	ADP
ajfa-1689	55	2	other	other	ADJ
ajfa-1689	55	3	to	to	PART
ajfa-1689	55	4	provide	provide	VERB
ajfa-1689	55	5	for	for	ADP
ajfa-1689	55	6	a	a	DET
ajfa-1689	55	7	responsible	responsible	ADJ
ajfa-1689	55	8	government	government	NOUN
ajfa-1689	55	9	,	,	PUNCT
ajfa-1689	55	10	budgeting	budgeting	NOUN
ajfa-1689	55	11	is	be	AUX
ajfa-1689	55	12	generated	generate	VERB
ajfa-1689	55	13	to	to	ADP
ajfa-1689	55	14	a	a	DET
ajfa-1689	55	15	cycle	cycle	NOUN
ajfa-1689	55	16	.	.	PUNCT
ajfa-1689	56	1	the	the	DET
ajfa-1689	56	2	cycle	cycle	NOUN
ajfa-1689	56	3	allows	allow	VERB
ajfa-1689	56	4	for	for	SCONJ
ajfa-1689	56	5	the	the	DET
ajfa-1689	56	6	system	system	NOUN
ajfa-1689	56	7	to	to	PART
ajfa-1689	56	8	absorb	absorb	VERB
ajfa-1689	56	9	and	and	CCONJ
ajfa-1689	56	10	respond	respond	VERB
ajfa-1689	56	11	to	to	ADP
ajfa-1689	56	12	new	new	ADJ
ajfa-1689	56	13	information	information	NOUN
ajfa-1689	56	14	and	and	CCONJ
ajfa-1689	56	15	in	in	ADP
ajfa-1689	56	16	doing	do	VERB
ajfa-1689	56	17	so	so	ADV
ajfa-1689	56	18	the	the	DET
ajfa-1689	56	19	government	government	NOUN
ajfa-1689	56	20	is	be	AUX
ajfa-1689	56	21	held	hold	VERB
ajfa-1689	56	22	accountable	accountable	ADJ
ajfa-1689	56	23	for	for	ADP
ajfa-1689	56	24	its	its	PRON
ajfa-1689	56	25	action	action	NOUN
ajfa-1689	56	26	though	though	SCONJ
ajfa-1689	56	27	it	it	PRON
ajfa-1689	56	28	should	should	AUX
ajfa-1689	56	29	be	be	AUX
ajfa-1689	56	30	recognized	recognize	VERB
ajfa-1689	56	31	that	that	SCONJ
ajfa-1689	56	32	many	many	ADJ
ajfa-1689	56	33	factors	factor	NOUN
ajfa-1689	56	34	curtail	curtail	VERB
ajfa-1689	56	35	the	the	DET
ajfa-1689	56	36	extent	extent	NOUN
ajfa-1689	56	37	to	to	PART
ajfa-1689	56	38	which	which	PRON
ajfa-1689	56	39	the	the	DET
ajfa-1689	56	40	president	president	NOUN
ajfa-1689	56	41	can	can	AUX
ajfa-1689	56	42	make	make	VERB
ajfa-1689	56	43	major	major	ADJ
ajfa-1689	56	44	changes	change	NOUN
ajfa-1689	56	45	in	in	ADP
ajfa-1689	56	46	the	the	DET
ajfa-1689	56	47	budget	budget	NOUN
ajfa-1689	56	48	.	.	PUNCT
ajfa-1689	57	1	in	in	ADP
ajfa-1689	57	2	some	some	DET
ajfa-1689	57	3	states	state	NOUN
ajfa-1689	57	4	,	,	PUNCT
ajfa-1689	57	5	preparation	preparation	NOUN
ajfa-1689	57	6	and	and	CCONJ
ajfa-1689	57	7	authority	authority	NOUN
ajfa-1689	57	8	is	be	AUX
ajfa-1689	57	9	not	not	PART
ajfa-1689	57	10	always	always	ADV
ajfa-1689	57	11	given	give	VERB
ajfa-1689	57	12	to	to	ADP
ajfa-1689	57	13	governors	governor	NOUN
ajfa-1689	57	14	while	while	SCONJ
ajfa-1689	57	15	some	some	PRON
ajfa-1689	57	16	have	have	VERB
ajfa-1689	57	17	responsibility	responsibility	NOUN
ajfa-1689	57	18	for	for	ADP
ajfa-1689	57	19	preparation	preparation	NOUN
ajfa-1689	57	20	and	and	CCONJ
ajfa-1689	57	21	submission	submission	NOUN
ajfa-1689	57	22	,	,	PUNCT
ajfa-1689	57	23	some	some	DET
ajfa-1689	57	24	share	share	NOUN
ajfa-1689	57	25	budget	budget	NOUN
ajfa-1689	57	26	making	make	VERB
ajfa-1689	57	27	authority	authority	NOUN
ajfa-1689	57	28	with	with	ADP
ajfa-1689	57	29	other	other	ADJ
ajfa-1689	57	30	elected	elect	VERB
ajfa-1689	57	31	administrative	administrative	ADJ
ajfa-1689	57	32	officer	officer	NOUN
ajfa-1689	57	33	,	,	PUNCT
ajfa-1689	57	34	civil	civil	ADJ
ajfa-1689	57	35	servant	servant	NOUN
ajfa-1689	57	36	,	,	PUNCT
ajfa-1689	57	37	political	political	ADJ
ajfa-1689	57	38	appointees	appointee	NOUN
ajfa-1689	57	39	,	,	PUNCT
ajfa-1689	57	40	legislative	legislative	ADJ
ajfa-1689	57	41	leader	leader	NOUN
ajfa-1689	57	42	,	,	PUNCT
ajfa-1689	57	43	or	or	CCONJ
ajfa-1689	57	44	some	some	DET
ajfa-1689	57	45	combination	combination	NOUN
ajfa-1689	57	46	of	of	ADP
ajfa-1689	57	47	these	these	DET
ajfa-1689	57	48	officers	officer	NOUN
ajfa-1689	57	49	.	.	PUNCT
ajfa-1689	58	1	in	in	ADP
ajfa-1689	58	2	the	the	DET
ajfa-1689	58	3	federal	federal	ADJ
ajfa-1689	58	4	government	government	NOUN
ajfa-1689	58	5	level	level	NOUN
ajfa-1689	58	6	,	,	PUNCT
ajfa-1689	58	7	preparations	preparation	NOUN
ajfa-1689	58	8	start	start	VERB
ajfa-1689	58	9	from	from	ADP
ajfa-1689	58	10	,	,	PUNCT
ajfa-1689	58	11	large	large	ADJ
ajfa-1689	58	12	agencies	agency	NOUN
ajfa-1689	58	13	.	.	PUNCT
ajfa-1689	59	1	the	the	DET
ajfa-1689	59	2	agencies	agency	NOUN
ajfa-1689	59	3	begin	begin	VERB
ajfa-1689	59	4	by	by	ADP
ajfa-1689	59	5	assessing	assess	VERB
ajfa-1689	59	6	their	their	PRON
ajfa-1689	59	7	programmes	programme	NOUN
ajfa-1689	59	8	and	and	CCONJ
ajfa-1689	59	9	considering	consider	VERB
ajfa-1689	59	10	which	which	DET
ajfa-1689	59	11	programmes	programme	NOUN
ajfa-1689	59	12	required	require	VERB
ajfa-1689	59	13	revision	revision	NOUN
ajfa-1689	59	14	and	and	CCONJ
ajfa-1689	59	15	whether	whether	SCONJ
ajfa-1689	59	16	new	new	ADJ
ajfa-1689	59	17	programmes	programme	NOUN
ajfa-1689	59	18	should	should	AUX
ajfa-1689	59	19	be	be	AUX
ajfa-1689	59	20	recommended	recommend	VERB
ajfa-1689	59	21	.	.	PUNCT
ajfa-1689	60	1	at	at	ADP
ajfa-1689	60	2	asian	asian	ADJ
ajfa-1689	60	3	journal	journal	PROPN
ajfa-1689	60	4	of	of	ADP
ajfa-1689	60	5	finance	finance	PROPN
ajfa-1689	60	6	&	&	CCONJ
ajfa-1689	60	7	accounting	accounting	PROPN
ajfa-1689	60	8	issn	issn	PROPN
ajfa-1689	60	9	1946	1946	NUM
ajfa-1689	60	10	-	-	PUNCT
ajfa-1689	60	11	052x	052x	NOUN
ajfa-1689	60	12	2012	2012	NUM
ajfa-1689	60	13	,	,	PUNCT
ajfa-1689	60	14	vol	vol	NOUN
ajfa-1689	60	15	.	.	PROPN
ajfa-1689	60	16	4	4	NUM
ajfa-1689	60	17	,	,	PUNCT
ajfa-1689	60	18	no	no	INTJ
ajfa-1689	60	19	.	.	NOUN
ajfa-1689	60	20	2	2	NUM
ajfa-1689	60	21	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-1689	60	22	147	147	NUM
ajfa-1689	60	23	same	same	ADJ
ajfa-1689	60	24	time	time	NOUN
ajfa-1689	60	25	,	,	PUNCT
ajfa-1689	60	26	estimates	estimate	NOUN
ajfa-1689	60	27	are	be	AUX
ajfa-1689	60	28	made	make	VERB
ajfa-1689	60	29	by	by	ADP
ajfa-1689	60	30	the	the	DET
ajfa-1689	60	31	president	president	NOUN
ajfa-1689	60	32	’s	’s	PART
ajfa-1689	60	33	staff	staff	NOUN
ajfa-1689	60	34	regarding	regard	VERB
ajfa-1689	60	35	anticipated	anticipate	VERB
ajfa-1689	60	36	economic	economic	ADJ
ajfa-1689	60	37	trends	trend	NOUN
ajfa-1689	60	38	in	in	ADP
ajfa-1689	60	39	order	order	NOUN
ajfa-1689	60	40	to	to	PART
ajfa-1689	60	41	determine	determine	VERB
ajfa-1689	60	42	available	available	ADJ
ajfa-1689	60	43	revenue	revenue	NOUN
ajfa-1689	60	44	under	under	ADP
ajfa-1689	60	45	existing	exist	VERB
ajfa-1689	60	46	tax	tax	NOUN
ajfa-1689	60	47	legislation	legislation	NOUN
ajfa-1689	60	48	.	.	PUNCT
ajfa-1689	61	1	the	the	DET
ajfa-1689	61	2	budget	budget	NOUN
ajfa-1689	61	3	approval	approval	NOUN
ajfa-1689	61	4	in	in	ADP
ajfa-1689	61	5	the	the	DET
ajfa-1689	61	6	public	public	ADJ
ajfa-1689	61	7	sector	sector	NOUN
ajfa-1689	61	8	(	(	PUNCT
ajfa-1689	61	9	government	government	NOUN
ajfa-1689	61	10	)	)	PUNCT
ajfa-1689	61	11	occurs	occur	VERB
ajfa-1689	61	12	at	at	ADP
ajfa-1689	61	13	three	three	NUM
ajfa-1689	61	14	stages	stage	NOUN
ajfa-1689	61	15	namely	namely	ADV
ajfa-1689	61	16	ministerial	ministerial	ADJ
ajfa-1689	61	17	approval	approval	NOUN
ajfa-1689	61	18	,	,	PUNCT
ajfa-1689	61	19	executive	executive	ADJ
ajfa-1689	61	20	approval	approval	NOUN
ajfa-1689	61	21	and	and	CCONJ
ajfa-1689	61	22	legislative	legislative	ADJ
ajfa-1689	61	23	approval	approval	NOUN
ajfa-1689	61	24	.	.	PUNCT
ajfa-1689	62	1	the	the	DET
ajfa-1689	62	2	preparation	preparation	NOUN
ajfa-1689	62	3	of	of	ADP
ajfa-1689	62	4	budget	budget	NOUN
ajfa-1689	62	5	phase	phase	NOUN
ajfa-1689	62	6	commences	commence	VERB
ajfa-1689	62	7	five	five	NUM
ajfa-1689	62	8	months	month	NOUN
ajfa-1689	62	9	before	before	ADP
ajfa-1689	62	10	the	the	DET
ajfa-1689	62	11	beginning	beginning	NOUN
ajfa-1689	62	12	of	of	ADP
ajfa-1689	62	13	the	the	DET
ajfa-1689	62	14	fiscal	fiscal	ADJ
ajfa-1689	62	15	year	year	NOUN
ajfa-1689	62	16	.	.	PUNCT
ajfa-1689	63	1	guidelines	guideline	NOUN
ajfa-1689	63	2	are	be	AUX
ajfa-1689	63	3	issued	issue	VERB
ajfa-1689	63	4	from	from	ADP
ajfa-1689	63	5	the	the	DET
ajfa-1689	63	6	ministry	ministry	PROPN
ajfa-1689	63	7	of	of	ADP
ajfa-1689	63	8	budget	budget	NOUN
ajfa-1689	63	9	and	and	CCONJ
ajfa-1689	63	10	planning	planning	NOUN
ajfa-1689	63	11	in	in	ADP
ajfa-1689	63	12	a	a	DET
ajfa-1689	63	13	form	form	NOUN
ajfa-1689	63	14	of	of	ADP
ajfa-1689	63	15	circular	circular	NOUN
ajfa-1689	63	16	.	.	PUNCT
ajfa-1689	64	1	when	when	SCONJ
ajfa-1689	64	2	the	the	DET
ajfa-1689	64	3	circular	circular	NOUN
ajfa-1689	64	4	demanding	demand	VERB
ajfa-1689	64	5	the	the	DET
ajfa-1689	64	6	budget	budget	NOUN
ajfa-1689	64	7	estimates	estimate	VERB
ajfa-1689	64	8	to	to	PART
ajfa-1689	64	9	prepare	prepare	VERB
ajfa-1689	64	10	is	be	AUX
ajfa-1689	64	11	received	receive	VERB
ajfa-1689	64	12	by	by	ADP
ajfa-1689	64	13	each	each	DET
ajfa-1689	64	14	ministries	ministry	NOUN
ajfa-1689	64	15	and	and	CCONJ
ajfa-1689	64	16	department	department	NOUN
ajfa-1689	64	17	,	,	PUNCT
ajfa-1689	64	18	a	a	DET
ajfa-1689	64	19	departmental	departmental	ADJ
ajfa-1689	64	20	committee	committee	NOUN
ajfa-1689	64	21	of	of	ADP
ajfa-1689	64	22	budget	budget	NOUN
ajfa-1689	64	23	estimate	estimate	NOUN
ajfa-1689	64	24	is	be	AUX
ajfa-1689	64	25	set	set	VERB
ajfa-1689	64	26	up	up	ADP
ajfa-1689	64	27	by	by	ADP
ajfa-1689	64	28	each	each	DET
ajfa-1689	64	29	ministry	ministry	NOUN
ajfa-1689	64	30	and	and	CCONJ
ajfa-1689	64	31	extra	extra	ADJ
ajfa-1689	64	32	ministerial	ministerial	ADJ
ajfa-1689	64	33	department	department	NOUN
ajfa-1689	64	34	.	.	PUNCT
ajfa-1689	65	1	the	the	DET
ajfa-1689	65	2	committee	committee	NOUN
ajfa-1689	65	3	is	be	AUX
ajfa-1689	65	4	headed	head	VERB
ajfa-1689	65	5	by	by	ADP
ajfa-1689	65	6	the	the	DET
ajfa-1689	65	7	ministerial	ministerial	ADJ
ajfa-1689	65	8	head	head	NOUN
ajfa-1689	65	9	of	of	ADP
ajfa-1689	65	10	budget	budget	NOUN
ajfa-1689	65	11	and	and	CCONJ
ajfa-1689	65	12	personnel	personnel	NOUN
ajfa-1689	65	13	.	.	PUNCT
ajfa-1689	66	1	it	it	PRON
ajfa-1689	66	2	has	have	VERB
ajfa-1689	66	3	its	its	PRON
ajfa-1689	66	4	function	function	NOUN
ajfa-1689	66	5	as	as	ADP
ajfa-1689	66	6	consideration	consideration	NOUN
ajfa-1689	66	7	and	and	CCONJ
ajfa-1689	66	8	reconciliation	reconciliation	NOUN
ajfa-1689	66	9	of	of	ADP
ajfa-1689	66	10	the	the	DET
ajfa-1689	66	11	budget	budget	NOUN
ajfa-1689	66	12	proposals	proposal	NOUN
ajfa-1689	66	13	submitted	submit	VERB
ajfa-1689	66	14	by	by	ADP
ajfa-1689	66	15	various	various	ADJ
ajfa-1689	66	16	departmental	departmental	ADJ
ajfa-1689	66	17	branches	branch	NOUN
ajfa-1689	66	18	,	,	PUNCT
ajfa-1689	66	19	division	division	NOUN
ajfa-1689	66	20	and	and	CCONJ
ajfa-1689	66	21	units	unit	NOUN
ajfa-1689	66	22	of	of	ADP
ajfa-1689	66	23	the	the	DET
ajfa-1689	66	24	ministry	ministry	NOUN
ajfa-1689	66	25	.	.	PUNCT
ajfa-1689	67	1	ministerial	ministerial	ADJ
ajfa-1689	67	2	approval	approval	NOUN
ajfa-1689	67	3	phase	phase	NOUN
ajfa-1689	67	4	each	each	DET
ajfa-1689	67	5	ministry	ministry	NOUN
ajfa-1689	67	6	submits	submit	VERB
ajfa-1689	67	7	their	their	PRON
ajfa-1689	67	8	estimates	estimate	NOUN
ajfa-1689	67	9	to	to	ADP
ajfa-1689	67	10	the	the	DET
ajfa-1689	67	11	ministry	ministry	PROPN
ajfa-1689	67	12	of	of	ADP
ajfa-1689	67	13	budget	budget	NOUN
ajfa-1689	67	14	and	and	CCONJ
ajfa-1689	67	15	planning	plan	VERB
ajfa-1689	67	16	for	for	ADP
ajfa-1689	67	17	further	further	ADJ
ajfa-1689	67	18	consideration	consideration	NOUN
ajfa-1689	67	19	and	and	CCONJ
ajfa-1689	67	20	approval	approval	NOUN
ajfa-1689	67	21	.	.	PUNCT
ajfa-1689	68	1	the	the	DET
ajfa-1689	68	2	ministry	ministry	PROPN
ajfa-1689	68	3	of	of	ADP
ajfa-1689	68	4	budget	budget	NOUN
ajfa-1689	68	5	and	and	CCONJ
ajfa-1689	68	6	planning	planning	NOUN
ajfa-1689	68	7	in	in	ADP
ajfa-1689	68	8	turn	turn	NOUN
ajfa-1689	68	9	set	set	VERB
ajfa-1689	68	10	up	up	ADP
ajfa-1689	68	11	a	a	DET
ajfa-1689	68	12	committee	committee	NOUN
ajfa-1689	68	13	called	call	VERB
ajfa-1689	68	14	“	"	PUNCT
ajfa-1689	68	15	draft	draft	NOUN
ajfa-1689	68	16	committee	committee	NOUN
ajfa-1689	68	17	”	"	PUNCT
ajfa-1689	68	18	for	for	ADP
ajfa-1689	68	19	the	the	DET
ajfa-1689	68	20	review	review	NOUN
ajfa-1689	68	21	of	of	ADP
ajfa-1689	68	22	draft	draft	NOUN
ajfa-1689	68	23	estimates	estimate	NOUN
ajfa-1689	68	24	submitted	submit	VERB
ajfa-1689	68	25	by	by	ADP
ajfa-1689	68	26	the	the	DET
ajfa-1689	68	27	ministries	ministry	NOUN
ajfa-1689	68	28	.	.	PUNCT
ajfa-1689	69	1	these	these	DET
ajfa-1689	69	2	committee	committee	NOUN
ajfa-1689	69	3	asked	ask	VERB
ajfa-1689	69	4	each	each	DET
ajfa-1689	69	5	ministry	ministry	NOUN
ajfa-1689	69	6	or	or	CCONJ
ajfa-1689	69	7	department	department	PROPN
ajfa-1689	69	8	to	to	PART
ajfa-1689	69	9	come	come	VERB
ajfa-1689	69	10	and	and	CCONJ
ajfa-1689	69	11	defend	defend	VERB
ajfa-1689	69	12	its	its	PRON
ajfa-1689	69	13	proposals	proposal	NOUN
ajfa-1689	69	14	;	;	PUNCT
ajfa-1689	69	15	having	have	VERB
ajfa-1689	69	16	concord	concord	NOUN
ajfa-1689	69	17	on	on	ADP
ajfa-1689	69	18	the	the	DET
ajfa-1689	69	19	proposal	proposal	NOUN
ajfa-1689	69	20	,	,	PUNCT
ajfa-1689	69	21	the	the	DET
ajfa-1689	69	22	budget	budget	NOUN
ajfa-1689	69	23	department	department	NOUN
ajfa-1689	69	24	aggregate	aggregate	VERB
ajfa-1689	69	25	the	the	DET
ajfa-1689	69	26	budget	budget	NOUN
ajfa-1689	69	27	in	in	ADP
ajfa-1689	69	28	the	the	DET
ajfa-1689	69	29	form	form	NOUN
ajfa-1689	69	30	of	of	ADP
ajfa-1689	69	31	a	a	DET
ajfa-1689	69	32	consolidated	consolidated	ADJ
ajfa-1689	69	33	estimates	estimate	NOUN
ajfa-1689	69	34	of	of	ADP
ajfa-1689	69	35	revenue	revenue	NOUN
ajfa-1689	69	36	and	and	CCONJ
ajfa-1689	69	37	expenditure	expenditure	NOUN
ajfa-1689	69	38	.	.	PUNCT
ajfa-1689	70	1	this	this	PRON
ajfa-1689	70	2	is	be	AUX
ajfa-1689	70	3	sent	send	VERB
ajfa-1689	70	4	to	to	ADP
ajfa-1689	70	5	the	the	DET
ajfa-1689	70	6	presidents	president	NOUN
ajfa-1689	70	7	for	for	ADP
ajfa-1689	70	8	its	its	PRON
ajfa-1689	70	9	approval	approval	NOUN
ajfa-1689	70	10	.	.	PUNCT
ajfa-1689	71	1	ii	ii	PROPN
ajfa-1689	71	2	.	.	PUNCT
ajfa-1689	71	3	executive	executive	PROPN
ajfa-1689	71	4	council	council	PROPN
ajfa-1689	71	5	approval	approval	NOUN
ajfa-1689	71	6	phase	phase	NOUN
ajfa-1689	71	7	the	the	DET
ajfa-1689	71	8	president	president	NOUN
ajfa-1689	71	9	on	on	ADP
ajfa-1689	71	10	receipt	receipt	NOUN
ajfa-1689	71	11	of	of	ADP
ajfa-1689	71	12	the	the	DET
ajfa-1689	71	13	advanced	advanced	ADJ
ajfa-1689	71	14	proposal	proposal	NOUN
ajfa-1689	71	15	as	as	SCONJ
ajfa-1689	71	16	approved	approve	VERB
ajfa-1689	71	17	by	by	ADP
ajfa-1689	71	18	the	the	DET
ajfa-1689	71	19	budget	budget	NOUN
ajfa-1689	71	20	and	and	CCONJ
ajfa-1689	71	21	planning	planning	NOUN
ajfa-1689	71	22	present	present	ADJ
ajfa-1689	71	23	the	the	DET
ajfa-1689	71	24	draft	draft	NOUN
ajfa-1689	71	25	estimate	estimate	NOUN
ajfa-1689	71	26	before	before	ADP
ajfa-1689	71	27	his	his	PRON
ajfa-1689	71	28	cabinets	cabinet	NOUN
ajfa-1689	71	29	members	member	NOUN
ajfa-1689	71	30	known	know	VERB
ajfa-1689	71	31	as	as	ADP
ajfa-1689	71	32	the	the	DET
ajfa-1689	71	33	council	council	NOUN
ajfa-1689	71	34	of	of	ADP
ajfa-1689	71	35	ministers	minister	NOUN
ajfa-1689	71	36	for	for	ADP
ajfa-1689	71	37	further	further	ADJ
ajfa-1689	71	38	consideration	consideration	NOUN
ajfa-1689	71	39	and	and	CCONJ
ajfa-1689	71	40	approval	approval	NOUN
ajfa-1689	71	41	.	.	PUNCT
ajfa-1689	72	1	this	this	DET
ajfa-1689	72	2	council	council	NOUN
ajfa-1689	72	3	discusses	discuss	VERB
ajfa-1689	72	4	and	and	CCONJ
ajfa-1689	72	5	agrees	agree	VERB
ajfa-1689	72	6	the	the	DET
ajfa-1689	72	7	estimates	estimate	NOUN
ajfa-1689	72	8	with	with	ADP
ajfa-1689	72	9	the	the	DET
ajfa-1689	72	10	president	president	NOUN
ajfa-1689	72	11	’s	’s	PART
ajfa-1689	72	12	political	political	ADJ
ajfa-1689	72	13	priorities	priority	NOUN
ajfa-1689	72	14	of	of	ADP
ajfa-1689	72	15	government	government	NOUN
ajfa-1689	72	16	and	and	CCONJ
ajfa-1689	72	17	therefore	therefore	ADV
ajfa-1689	72	18	the	the	DET
ajfa-1689	72	19	president	president	PROPN
ajfa-1689	72	20	gives	give	VERB
ajfa-1689	72	21	his	his	PRON
ajfa-1689	72	22	executives	executive	NOUN
ajfa-1689	72	23	approval	approval	NOUN
ajfa-1689	72	24	of	of	ADP
ajfa-1689	72	25	the	the	DET
ajfa-1689	72	26	draft	draft	NOUN
ajfa-1689	72	27	estimates	estimate	NOUN
ajfa-1689	72	28	before	before	ADP
ajfa-1689	72	29	sending	send	VERB
ajfa-1689	72	30	it	it	PRON
ajfa-1689	72	31	to	to	ADP
ajfa-1689	72	32	house	house	NOUN
ajfa-1689	72	33	of	of	ADP
ajfa-1689	72	34	legislature	legislature	NOUN
ajfa-1689	72	35	inform	inform	NOUN
ajfa-1689	72	36	of	of	ADP
ajfa-1689	72	37	appropriation	appropriation	NOUN
ajfa-1689	72	38	bills	bill	NOUN
ajfa-1689	72	39	.	.	PUNCT
ajfa-1689	73	1	iii	iii	X
ajfa-1689	73	2	.	.	PUNCT
ajfa-1689	73	3	legislative	legislative	ADJ
ajfa-1689	73	4	approval	approval	NOUN
ajfa-1689	73	5	stage	stage	NOUN
ajfa-1689	73	6	the	the	DET
ajfa-1689	73	7	national	national	ADJ
ajfa-1689	73	8	assembly	assembly	NOUN
ajfa-1689	73	9	comprises	comprise	VERB
ajfa-1689	73	10	the	the	DET
ajfa-1689	73	11	house	house	NOUN
ajfa-1689	73	12	of	of	ADP
ajfa-1689	73	13	representative	representative	NOUN
ajfa-1689	73	14	and	and	CCONJ
ajfa-1689	73	15	the	the	DET
ajfa-1689	73	16	house	house	NOUN
ajfa-1689	73	17	of	of	ADP
ajfa-1689	73	18	senate	senate	PROPN
ajfa-1689	73	19	.	.	PUNCT
ajfa-1689	74	1	the	the	DET
ajfa-1689	74	2	president	president	PROPN
ajfa-1689	74	3	presents	present	VERB
ajfa-1689	74	4	his	his	PRON
ajfa-1689	74	5	budget	budget	NOUN
ajfa-1689	74	6	package	package	NOUN
ajfa-1689	74	7	to	to	ADP
ajfa-1689	74	8	the	the	DET
ajfa-1689	74	9	national	national	PROPN
ajfa-1689	74	10	assembly	assembly	NOUN
ajfa-1689	74	11	at	at	ADP
ajfa-1689	74	12	a	a	DET
ajfa-1689	74	13	joint	joint	ADJ
ajfa-1689	74	14	meeting	meeting	NOUN
ajfa-1689	74	15	of	of	ADP
ajfa-1689	74	16	the	the	DET
ajfa-1689	74	17	two	two	NUM
ajfa-1689	74	18	houses	house	NOUN
ajfa-1689	74	19	of	of	ADP
ajfa-1689	74	20	assembly	assembly	NOUN
ajfa-1689	74	21	.	.	PUNCT
ajfa-1689	75	1	this	this	DET
ajfa-1689	75	2	meeting	meeting	NOUN
ajfa-1689	75	3	is	be	AUX
ajfa-1689	75	4	known	know	VERB
ajfa-1689	75	5	as	as	ADP
ajfa-1689	75	6	budget	budget	NOUN
ajfa-1689	75	7	session	session	NOUN
ajfa-1689	75	8	.	.	PUNCT
ajfa-1689	76	1	it	it	PRON
ajfa-1689	76	2	is	be	AUX
ajfa-1689	76	3	up	up	ADP
ajfa-1689	76	4	to	to	ADP
ajfa-1689	76	5	the	the	DET
ajfa-1689	76	6	national	national	PROPN
ajfa-1689	76	7	assembly	assembly	NOUN
ajfa-1689	76	8	to	to	PART
ajfa-1689	76	9	approve	approve	VERB
ajfa-1689	76	10	,	,	PUNCT
ajfa-1689	76	11	modify	modify	VERB
ajfa-1689	76	12	or	or	CCONJ
ajfa-1689	76	13	rejects	reject	VERB
ajfa-1689	76	14	the	the	DET
ajfa-1689	76	15	bills	bill	NOUN
ajfa-1689	76	16	.	.	PUNCT
ajfa-1689	77	1	in	in	ADP
ajfa-1689	77	2	each	each	DET
ajfa-1689	77	3	house	house	NOUN
ajfa-1689	77	4	there	there	PRON
ajfa-1689	77	5	are	be	VERB
ajfa-1689	77	6	standing	standing	NOUN
ajfa-1689	77	7	committees	committee	NOUN
ajfa-1689	77	8	,	,	PUNCT
ajfa-1689	77	9	which	which	PRON
ajfa-1689	77	10	relates	relate	VERB
ajfa-1689	77	11	to	to	ADP
ajfa-1689	77	12	the	the	DET
ajfa-1689	77	13	ministries	ministry	NOUN
ajfa-1689	77	14	and	and	CCONJ
ajfa-1689	77	15	departments	department	NOUN
ajfa-1689	77	16	.	.	PUNCT
ajfa-1689	78	1	at	at	ADP
ajfa-1689	78	2	such	such	ADJ
ajfa-1689	78	3	committees	committee	NOUN
ajfa-1689	78	4	,	,	PUNCT
ajfa-1689	78	5	each	each	DET
ajfa-1689	78	6	ministries	ministry	NOUN
ajfa-1689	78	7	and	and	CCONJ
ajfa-1689	78	8	departments	department	NOUN
ajfa-1689	78	9	are	be	AUX
ajfa-1689	78	10	invited	invite	VERB
ajfa-1689	78	11	to	to	PART
ajfa-1689	78	12	defend	defend	VERB
ajfa-1689	78	13	the	the	DET
ajfa-1689	78	14	increasing	increase	VERB
ajfa-1689	78	15	budgeting	budgeting	ADJ
ajfa-1689	78	16	allocation	allocation	NOUN
ajfa-1689	78	17	,	,	PUNCT
ajfa-1689	78	18	in	in	ADP
ajfa-1689	78	19	justification	justification	NOUN
ajfa-1689	78	20	of	of	ADP
ajfa-1689	78	21	their	their	PRON
ajfa-1689	78	22	programmes	programme	NOUN
ajfa-1689	78	23	.	.	PUNCT
ajfa-1689	79	1	the	the	DET
ajfa-1689	79	2	house	house	NOUN
ajfa-1689	79	3	debates	debate	VERB
ajfa-1689	79	4	the	the	DET
ajfa-1689	79	5	bill	bill	NOUN
ajfa-1689	79	6	and	and	CCONJ
ajfa-1689	79	7	makes	make	VERB
ajfa-1689	79	8	modifications	modification	NOUN
ajfa-1689	79	9	where	where	SCONJ
ajfa-1689	79	10	necessary	necessary	ADJ
ajfa-1689	79	11	.	.	PUNCT
ajfa-1689	80	1	after	after	SCONJ
ajfa-1689	80	2	the	the	DET
ajfa-1689	80	3	house	house	NOUN
ajfa-1689	80	4	must	must	AUX
ajfa-1689	80	5	have	have	AUX
ajfa-1689	80	6	considered	consider	VERB
ajfa-1689	80	7	and	and	CCONJ
ajfa-1689	80	8	reconciled	reconcile	VERB
ajfa-1689	80	9	the	the	DET
ajfa-1689	80	10	budgets	budget	NOUN
ajfa-1689	80	11	estimates	estimate	NOUN
ajfa-1689	80	12	in	in	ADP
ajfa-1689	80	13	the	the	DET
ajfa-1689	80	14	light	light	NOUN
ajfa-1689	80	15	of	of	ADP
ajfa-1689	80	16	national	national	ADJ
ajfa-1689	80	17	economic	economic	ADJ
ajfa-1689	80	18	and	and	CCONJ
ajfa-1689	80	19	priorities	priority	NOUN
ajfa-1689	80	20	then	then	ADV
ajfa-1689	80	21	the	the	DET
ajfa-1689	80	22	appropriation	appropriation	NOUN
ajfa-1689	80	23	committee	committee	NOUN
ajfa-1689	80	24	is	be	AUX
ajfa-1689	80	25	brought	bring	VERB
ajfa-1689	80	26	for	for	ADP
ajfa-1689	80	27	appropriation	appropriation	NOUN
ajfa-1689	80	28	purposes	purpose	NOUN
ajfa-1689	80	29	.	.	PUNCT
ajfa-1689	81	1	if	if	SCONJ
ajfa-1689	81	2	the	the	DET
ajfa-1689	81	3	house	house	NOUN
ajfa-1689	81	4	are	be	AUX
ajfa-1689	81	5	convinced	convinced	ADJ
ajfa-1689	81	6	and	and	CCONJ
ajfa-1689	81	7	satisfied	satisfied	ADJ
ajfa-1689	81	8	with	with	ADP
ajfa-1689	81	9	the	the	DET
ajfa-1689	81	10	proposals	proposal	NOUN
ajfa-1689	81	11	,	,	PUNCT
ajfa-1689	81	12	each	each	PRON
ajfa-1689	81	13	of	of	ADP
ajfa-1689	81	14	them	they	PRON
ajfa-1689	81	15	will	will	AUX
ajfa-1689	81	16	approve	approve	VERB
ajfa-1689	81	17	the	the	DET
ajfa-1689	81	18	budget	budget	NOUN
ajfa-1689	81	19	.	.	PUNCT
ajfa-1689	82	1	where	where	SCONJ
ajfa-1689	82	2	there	there	PRON
ajfa-1689	82	3	are	be	VERB
ajfa-1689	82	4	discrepancies	discrepancy	NOUN
ajfa-1689	82	5	in	in	ADP
ajfa-1689	82	6	opinion	opinion	NOUN
ajfa-1689	82	7	on	on	ADP
ajfa-1689	82	8	some	some	DET
ajfa-1689	82	9	particular	particular	ADJ
ajfa-1689	82	10	items	item	NOUN
ajfa-1689	82	11	,	,	PUNCT
ajfa-1689	82	12	the	the	DET
ajfa-1689	82	13	two	two	NUM
ajfa-1689	82	14	houses	house	NOUN
ajfa-1689	82	15	appoint	appoint	VERB
ajfa-1689	82	16	finance	finance	PROPN
ajfa-1689	82	17	committee	committee	NOUN
ajfa-1689	82	18	that	that	PRON
ajfa-1689	82	19	would	would	AUX
ajfa-1689	82	20	resolve	resolve	VERB
ajfa-1689	82	21	such	such	ADJ
ajfa-1689	82	22	differences	difference	NOUN
ajfa-1689	82	23	.	.	PUNCT
ajfa-1689	83	1	the	the	DET
ajfa-1689	83	2	resolution	resolution	NOUN
ajfa-1689	83	3	of	of	ADP
ajfa-1689	83	4	the	the	DET
ajfa-1689	83	5	finance	finance	NOUN
ajfa-1689	83	6	committee	committee	NOUN
ajfa-1689	83	7	is	be	AUX
ajfa-1689	83	8	final	final	ADJ
ajfa-1689	83	9	on	on	ADP
ajfa-1689	83	10	the	the	DET
ajfa-1689	83	11	difference	difference	NOUN
ajfa-1689	83	12	.	.	PUNCT
ajfa-1689	84	1	afterward	afterward	ADV
ajfa-1689	84	2	they	they	PRON
ajfa-1689	84	3	both	both	PRON
ajfa-1689	84	4	sit	sit	VERB
ajfa-1689	84	5	to	to	PART
ajfa-1689	84	6	approve	approve	VERB
ajfa-1689	84	7	the	the	DET
ajfa-1689	84	8	asian	asian	ADJ
ajfa-1689	84	9	journal	journal	NOUN
ajfa-1689	84	10	of	of	ADP
ajfa-1689	84	11	finance	finance	PROPN
ajfa-1689	84	12	&	&	CCONJ
ajfa-1689	84	13	accounting	accounting	PROPN
ajfa-1689	84	14	issn	issn	PROPN
ajfa-1689	84	15	1946	1946	NUM
ajfa-1689	84	16	-	-	PUNCT
ajfa-1689	84	17	052x	052x	NOUN
ajfa-1689	84	18	2012	2012	NUM
ajfa-1689	84	19	,	,	PUNCT
ajfa-1689	84	20	vol	vol	NOUN
ajfa-1689	84	21	.	.	PROPN
ajfa-1689	85	1	4	4	NUM
ajfa-1689	85	2	,	,	PUNCT
ajfa-1689	85	3	no	no	INTJ
ajfa-1689	85	4	.	.	NOUN
ajfa-1689	85	5	2	2	NUM
ajfa-1689	85	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-1689	85	7	148	148	NUM
ajfa-1689	85	8	budget	budget	NOUN
ajfa-1689	85	9	.	.	PUNCT
ajfa-1689	86	1	on	on	ADP
ajfa-1689	86	2	approval	approval	NOUN
ajfa-1689	86	3	of	of	ADP
ajfa-1689	86	4	the	the	DET
ajfa-1689	86	5	national	national	PROPN
ajfa-1689	86	6	assembly	assembly	PROPN
ajfa-1689	86	7	the	the	DET
ajfa-1689	86	8	budget	budget	NOUN
ajfa-1689	86	9	is	be	AUX
ajfa-1689	86	10	sent	send	VERB
ajfa-1689	86	11	back	back	ADV
ajfa-1689	86	12	to	to	ADP
ajfa-1689	86	13	the	the	DET
ajfa-1689	86	14	president	president	NOUN
ajfa-1689	86	15	for	for	ADP
ajfa-1689	86	16	his	his	PRON
ajfa-1689	86	17	assents	assent	NOUN
ajfa-1689	86	18	and	and	CCONJ
ajfa-1689	86	19	signature	signature	NOUN
ajfa-1689	86	20	.	.	PUNCT
ajfa-1689	87	1	and	and	CCONJ
ajfa-1689	87	2	consequently	consequently	ADV
ajfa-1689	87	3	it	it	PRON
ajfa-1689	87	4	becomes	become	VERB
ajfa-1689	87	5	the	the	DET
ajfa-1689	87	6	appropriation	appropriation	NOUN
ajfa-1689	87	7	act	act	NOUN
ajfa-1689	87	8	.	.	PUNCT
ajfa-1689	88	1	these	these	PRON
ajfa-1689	88	2	will	will	AUX
ajfa-1689	88	3	now	now	ADV
ajfa-1689	88	4	be	be	AUX
ajfa-1689	88	5	printed	print	VERB
ajfa-1689	88	6	and	and	CCONJ
ajfa-1689	88	7	distribute	distribute	VERB
ajfa-1689	88	8	to	to	ADP
ajfa-1689	88	9	the	the	DET
ajfa-1689	88	10	ministries	ministry	NOUN
ajfa-1689	88	11	and	and	CCONJ
ajfa-1689	88	12	department	department	NOUN
ajfa-1689	88	13	inform	inform	NOUN
ajfa-1689	88	14	of	of	ADP
ajfa-1689	88	15	approved	approve	VERB
ajfa-1689	88	16	estimates	estimate	NOUN
ajfa-1689	88	17	.	.	PUNCT
ajfa-1689	89	1	new	new	ADJ
ajfa-1689	89	2	trends	trend	NOUN
ajfa-1689	89	3	in	in	ADP
ajfa-1689	89	4	cost	cost	NOUN
ajfa-1689	89	5	monitoring	monitoring	NOUN
ajfa-1689	89	6	and	and	CCONJ
ajfa-1689	89	7	auditing	auditing	NOUN
ajfa-1689	89	8	value	value	NOUN
ajfa-1689	89	9	for	for	ADP
ajfa-1689	89	10	money	money	NOUN
ajfa-1689	89	11	audit	audit	NOUN
ajfa-1689	89	12	the	the	DET
ajfa-1689	89	13	scope	scope	NOUN
ajfa-1689	89	14	of	of	ADP
ajfa-1689	89	15	government	government	NOUN
ajfa-1689	89	16	auditing	auditing	NOUN
ajfa-1689	89	17	has	have	AUX
ajfa-1689	89	18	been	be	AUX
ajfa-1689	89	19	widened	widen	VERB
ajfa-1689	89	20	over	over	ADP
ajfa-1689	89	21	the	the	DET
ajfa-1689	89	22	years	year	NOUN
ajfa-1689	89	23	by	by	ADP
ajfa-1689	89	24	the	the	DET
ajfa-1689	89	25	demand	demand	NOUN
ajfa-1689	89	26	for	for	ADP
ajfa-1689	89	27	independent	independent	ADJ
ajfa-1689	89	28	verification	verification	NOUN
ajfa-1689	89	29	of	of	ADP
ajfa-1689	89	30	information	information	NOUN
ajfa-1689	89	31	to	to	ADP
ajfa-1689	89	32	the	the	DET
ajfa-1689	89	33	extent	extent	NOUN
ajfa-1689	89	34	that	that	SCONJ
ajfa-1689	89	35	it	it	PRON
ajfa-1689	89	36	can	can	AUX
ajfa-1689	89	37	no	no	ADV
ajfa-1689	89	38	longer	long	ADV
ajfa-1689	89	39	be	be	AUX
ajfa-1689	89	40	limited	limit	VERB
ajfa-1689	89	41	to	to	ADP
ajfa-1689	89	42	the	the	DET
ajfa-1689	89	43	audit	audit	NOUN
ajfa-1689	89	44	of	of	ADP
ajfa-1689	89	45	financial	financial	ADJ
ajfa-1689	89	46	operations	operation	NOUN
ajfa-1689	89	47	.	.	PUNCT
ajfa-1689	90	1	government	government	NOUN
ajfa-1689	90	2	auditing	auditing	NOUN
ajfa-1689	90	3	now	now	ADV
ajfa-1689	90	4	extends	extend	VERB
ajfa-1689	90	5	to	to	ADP
ajfa-1689	90	6	financial	financial	ADJ
ajfa-1689	90	7	audit	audit	NOUN
ajfa-1689	90	8	,	,	PUNCT
ajfa-1689	90	9	regulatory	regulatory	ADJ
ajfa-1689	90	10	audit	audit	NOUN
ajfa-1689	90	11	,	,	PUNCT
ajfa-1689	90	12	economy	economy	NOUN
ajfa-1689	90	13	,	,	PUNCT
ajfa-1689	90	14	efficiency	efficiency	NOUN
ajfa-1689	90	15	,	,	PUNCT
ajfa-1689	90	16	and	and	CCONJ
ajfa-1689	90	17	effectiveness	effectiveness	NOUN
ajfa-1689	90	18	audit	audit	NOUN
ajfa-1689	90	19	.	.	PUNCT
ajfa-1689	91	1	the	the	DET
ajfa-1689	91	2	audit	audit	NOUN
ajfa-1689	91	3	objectives	objective	NOUN
ajfa-1689	91	4	has	have	AUX
ajfa-1689	91	5	been	be	AUX
ajfa-1689	91	6	viewed	view	VERB
ajfa-1689	91	7	traditionally	traditionally	ADV
ajfa-1689	91	8	as	as	ADP
ajfa-1689	91	9	an	an	DET
ajfa-1689	91	10	independent	independent	ADJ
ajfa-1689	91	11	examination	examination	NOUN
ajfa-1689	91	12	of	of	ADP
ajfa-1689	91	13	the	the	DET
ajfa-1689	91	14	financial	financial	ADJ
ajfa-1689	91	15	statements	statement	NOUN
ajfa-1689	91	16	of	of	ADP
ajfa-1689	91	17	an	an	DET
ajfa-1689	91	18	entity	entity	NOUN
ajfa-1689	91	19	followed	follow	VERB
ajfa-1689	91	20	by	by	ADP
ajfa-1689	91	21	the	the	DET
ajfa-1689	91	22	expression	expression	NOUN
ajfa-1689	91	23	of	of	ADP
ajfa-1689	91	24	independent	independent	ADJ
ajfa-1689	91	25	opinion	opinion	NOUN
ajfa-1689	91	26	as	as	ADP
ajfa-1689	91	27	to	to	ADP
ajfa-1689	91	28	the	the	DET
ajfa-1689	91	29	truthfulness	truthfulness	ADJ
ajfa-1689	91	30	and	and	CCONJ
ajfa-1689	91	31	fairness	fairness	NOUN
ajfa-1689	91	32	of	of	ADP
ajfa-1689	91	33	the	the	DET
ajfa-1689	91	34	financial	financial	ADJ
ajfa-1689	91	35	statement	statement	NOUN
ajfa-1689	91	36	against	against	ADP
ajfa-1689	91	37	the	the	DET
ajfa-1689	91	38	criteria	criterion	NOUN
ajfa-1689	91	39	of	of	ADP
ajfa-1689	91	40	generally	generally	ADV
ajfa-1689	91	41	accepted	accept	VERB
ajfa-1689	91	42	accounting	accounting	NOUN
ajfa-1689	91	43	principles	principle	NOUN
ajfa-1689	91	44	and	and	CCONJ
ajfa-1689	91	45	standards	standard	NOUN
ajfa-1689	91	46	however	however	ADV
ajfa-1689	91	47	,	,	PUNCT
ajfa-1689	91	48	in	in	SCONJ
ajfa-1689	91	49	the	the	DET
ajfa-1689	91	50	case	case	NOUN
ajfa-1689	91	51	of	of	ADP
ajfa-1689	91	52	government	government	NOUN
ajfa-1689	91	53	accounting	accounting	NOUN
ajfa-1689	91	54	,	,	PUNCT
ajfa-1689	91	55	the	the	DET
ajfa-1689	91	56	general	general	ADJ
ajfa-1689	91	57	absence	absence	NOUN
ajfa-1689	91	58	of	of	ADP
ajfa-1689	91	59	the	the	DET
ajfa-1689	91	60	profit	profit	NOUN
ajfa-1689	91	61	motive	motive	NOUN
ajfa-1689	91	62	and	and	CCONJ
ajfa-1689	91	63	the	the	DET
ajfa-1689	91	64	presence	presence	NOUN
ajfa-1689	91	65	of	of	ADP
ajfa-1689	91	66	the	the	DET
ajfa-1689	91	67	provision	provision	NOUN
ajfa-1689	91	68	of	of	ADP
ajfa-1689	91	69	social	social	ADJ
ajfa-1689	91	70	and	and	CCONJ
ajfa-1689	91	71	economic	economic	ADJ
ajfa-1689	91	72	services	service	NOUN
ajfa-1689	91	73	have	have	AUX
ajfa-1689	91	74	combined	combine	VERB
ajfa-1689	91	75	to	to	PART
ajfa-1689	91	76	extend	extend	VERB
ajfa-1689	91	77	the	the	DET
ajfa-1689	91	78	audit	audit	NOUN
ajfa-1689	91	79	objective	objective	NOUN
ajfa-1689	91	80	to	to	PART
ajfa-1689	91	81	include	include	VERB
ajfa-1689	91	82	an	an	DET
ajfa-1689	91	83	ascertainment	ascertainment	NOUN
ajfa-1689	91	84	of	of	ADP
ajfa-1689	91	85	whether	whether	SCONJ
ajfa-1689	91	86	the	the	DET
ajfa-1689	91	87	establishment	establishment	NOUN
ajfa-1689	91	88	being	being	AUX
ajfa-1689	91	89	audited	audit	VERB
ajfa-1689	91	90	is	be	AUX
ajfa-1689	91	91	achieving	achieve	VERB
ajfa-1689	91	92	the	the	DET
ajfa-1689	91	93	purposes	purpose	NOUN
ajfa-1689	91	94	for	for	ADP
ajfa-1689	91	95	which	which	PRON
ajfa-1689	91	96	its	its	PRON
ajfa-1689	91	97	programmes	programme	NOUN
ajfa-1689	91	98	are	be	AUX
ajfa-1689	91	99	authorized	authorize	VERB
ajfa-1689	91	100	and	and	CCONJ
ajfa-1689	91	101	whether	whether	SCONJ
ajfa-1689	91	102	it	it	PRON
ajfa-1689	91	103	is	be	AUX
ajfa-1689	91	104	doing	do	VERB
ajfa-1689	91	105	so	so	ADV
ajfa-1689	91	106	economically	economically	ADV
ajfa-1689	91	107	,	,	PUNCT
ajfa-1689	91	108	efficiently	efficiently	ADV
ajfa-1689	91	109	and	and	CCONJ
ajfa-1689	91	110	effectively	effectively	ADV
ajfa-1689	91	111	.	.	PUNCT
ajfa-1689	92	1	value	value	NOUN
ajfa-1689	92	2	for	for	ADP
ajfa-1689	92	3	money	money	NOUN
ajfa-1689	92	4	is	be	AUX
ajfa-1689	92	5	the	the	DET
ajfa-1689	92	6	concept	concept	NOUN
ajfa-1689	92	7	that	that	PRON
ajfa-1689	92	8	seeks	seek	VERB
ajfa-1689	92	9	the	the	DET
ajfa-1689	92	10	maximization	maximization	NOUN
ajfa-1689	92	11	of	of	ADP
ajfa-1689	92	12	the	the	DET
ajfa-1689	92	13	use	use	NOUN
ajfa-1689	92	14	of	of	ADP
ajfa-1689	92	15	scarce	scarce	ADJ
ajfa-1689	92	16	resources	resource	NOUN
ajfa-1689	92	17	for	for	ADP
ajfa-1689	92	18	the	the	DET
ajfa-1689	92	19	welfare	welfare	NOUN
ajfa-1689	92	20	of	of	ADP
ajfa-1689	92	21	the	the	DET
ajfa-1689	92	22	public	public	NOUN
ajfa-1689	92	23	by	by	ADP
ajfa-1689	92	24	ensuring	ensure	VERB
ajfa-1689	92	25	that	that	SCONJ
ajfa-1689	92	26	activities	activity	NOUN
ajfa-1689	92	27	and	and	CCONJ
ajfa-1689	92	28	programmes	programme	NOUN
ajfa-1689	92	29	are	be	AUX
ajfa-1689	92	30	carried	carry	VERB
ajfa-1689	92	31	out	out	ADP
ajfa-1689	92	32	at	at	ADP
ajfa-1689	92	33	low	low	ADJ
ajfa-1689	92	34	cost	cost	NOUN
ajfa-1689	92	35	and	and	CCONJ
ajfa-1689	92	36	to	to	ADP
ajfa-1689	92	37	high	high	ADJ
ajfa-1689	92	38	standard	standard	NOUN
ajfa-1689	92	39	.	.	PUNCT
ajfa-1689	93	1	in	in	ADP
ajfa-1689	93	2	order	order	NOUN
ajfa-1689	93	3	to	to	PART
ajfa-1689	93	4	achieve	achieve	VERB
ajfa-1689	93	5	this	this	DET
ajfa-1689	93	6	phenomenon	phenomenon	NOUN
ajfa-1689	93	7	,	,	PUNCT
ajfa-1689	93	8	three	three	NUM
ajfa-1689	93	9	elements	element	NOUN
ajfa-1689	93	10	are	be	AUX
ajfa-1689	93	11	usually	usually	ADV
ajfa-1689	93	12	covered	cover	VERB
ajfa-1689	93	13	and	and	CCONJ
ajfa-1689	93	14	these	these	PRON
ajfa-1689	93	15	are	be	AUX
ajfa-1689	93	16	:	:	PUNCT
ajfa-1689	93	17	economy	economy	NOUN
ajfa-1689	93	18	,	,	PUNCT
ajfa-1689	93	19	efficiency	efficiency	NOUN
ajfa-1689	93	20	and	and	CCONJ
ajfa-1689	93	21	effectiveness	effectiveness	NOUN
ajfa-1689	93	22	.	.	PUNCT
ajfa-1689	94	1	according	accord	VERB
ajfa-1689	94	2	to	to	ADP
ajfa-1689	94	3	afemishe	afemishe	PROPN
ajfa-1689	94	4	(	(	PUNCT
ajfa-1689	94	5	2003	2003	NUM
ajfa-1689	94	6	)	)	PUNCT
ajfa-1689	94	7	,	,	PUNCT
ajfa-1689	94	8	these	these	DET
ajfa-1689	94	9	three	three	NUM
ajfa-1689	94	10	elements	element	NOUN
ajfa-1689	94	11	of	of	ADP
ajfa-1689	94	12	value	value	NOUN
ajfa-1689	94	13	for	for	ADP
ajfa-1689	94	14	money	money	NOUN
ajfa-1689	94	15	can	can	AUX
ajfa-1689	94	16	be	be	AUX
ajfa-1689	94	17	described	describe	VERB
ajfa-1689	94	18	as	as	ADP
ajfa-1689	94	19	follows	follow	VERB
ajfa-1689	94	20	:	:	PUNCT
ajfa-1689	94	21	a.	a.	NOUN
ajfa-1689	94	22	economy	economy	NOUN
ajfa-1689	94	23	is	be	AUX
ajfa-1689	94	24	the	the	DET
ajfa-1689	94	25	practice	practice	NOUN
ajfa-1689	94	26	by	by	ADP
ajfa-1689	94	27	management	management	NOUN
ajfa-1689	94	28	of	of	ADP
ajfa-1689	94	29	the	the	DET
ajfa-1689	94	30	virtues	virtue	NOUN
ajfa-1689	94	31	of	of	ADP
ajfa-1689	94	32	thrift	thrift	NOUN
ajfa-1689	94	33	and	and	CCONJ
ajfa-1689	94	34	good	good	ADJ
ajfa-1689	94	35	housekeeping	housekeeping	NOUN
ajfa-1689	94	36	.	.	PUNCT
ajfa-1689	95	1	an	an	DET
ajfa-1689	95	2	economical	economical	ADJ
ajfa-1689	95	3	operation	operation	NOUN
ajfa-1689	95	4	acquires	acquire	VERB
ajfa-1689	95	5	resources	resource	NOUN
ajfa-1689	95	6	in	in	ADP
ajfa-1689	95	7	appropriate	appropriate	ADJ
ajfa-1689	95	8	quality	quality	NOUN
ajfa-1689	95	9	and	and	CCONJ
ajfa-1689	95	10	quantity	quantity	NOUN
ajfa-1689	95	11	at	at	ADP
ajfa-1689	95	12	the	the	DET
ajfa-1689	95	13	lowest	low	ADJ
ajfa-1689	95	14	cost	cost	NOUN
ajfa-1689	95	15	.	.	PUNCT
ajfa-1689	96	1	b.	b.	PROPN
ajfa-1689	96	2	efficiency	efficiency	NOUN
ajfa-1689	96	3	is	be	AUX
ajfa-1689	96	4	making	make	VERB
ajfa-1689	96	5	sure	sure	ADJ
ajfa-1689	96	6	that	that	SCONJ
ajfa-1689	96	7	the	the	DET
ajfa-1689	96	8	maximum	maximum	ADJ
ajfa-1689	96	9	useful	useful	ADJ
ajfa-1689	96	10	output	output	NOUN
ajfa-1689	96	11	is	be	AUX
ajfa-1689	96	12	gained	gain	VERB
ajfa-1689	96	13	from	from	ADP
ajfa-1689	96	14	the	the	DET
ajfa-1689	96	15	resources	resource	NOUN
ajfa-1689	96	16	devoted	devote	VERB
ajfa-1689	96	17	to	to	ADP
ajfa-1689	96	18	each	each	DET
ajfa-1689	96	19	activity	activity	NOUN
ajfa-1689	96	20	,	,	PUNCT
ajfa-1689	96	21	or	or	CCONJ
ajfa-1689	96	22	alternatively	alternatively	ADV
ajfa-1689	96	23	,	,	PUNCT
ajfa-1689	96	24	that	that	SCONJ
ajfa-1689	96	25	only	only	ADV
ajfa-1689	96	26	the	the	DET
ajfa-1689	96	27	minimum	minimum	ADJ
ajfa-1689	96	28	level	level	NOUN
ajfa-1689	96	29	of	of	ADP
ajfa-1689	96	30	resources	resource	NOUN
ajfa-1689	96	31	are	be	AUX
ajfa-1689	96	32	devoted	devote	VERB
ajfa-1689	96	33	to	to	ADP
ajfa-1689	96	34	achieving	achieve	VERB
ajfa-1689	96	35	a	a	DET
ajfa-1689	96	36	given	give	VERB
ajfa-1689	96	37	level	level	NOUN
ajfa-1689	96	38	of	of	ADP
ajfa-1689	96	39	output	output	NOUN
ajfa-1689	96	40	.	.	PUNCT
ajfa-1689	97	1	the	the	DET
ajfa-1689	97	2	efficiency	efficiency	NOUN
ajfa-1689	97	3	of	of	ADP
ajfa-1689	97	4	an	an	DET
ajfa-1689	97	5	operation	operation	NOUN
ajfa-1689	97	6	could	could	AUX
ajfa-1689	97	7	be	be	AUX
ajfa-1689	97	8	said	say	VERB
ajfa-1689	97	9	to	to	PART
ajfa-1689	97	10	have	have	AUX
ajfa-1689	97	11	increased	increase	VERB
ajfa-1689	97	12	if	if	SCONJ
ajfa-1689	97	13	either	either	CCONJ
ajfa-1689	97	14	lower	low	ADJ
ajfa-1689	97	15	cost	cost	NOUN
ajfa-1689	97	16	were	be	AUX
ajfa-1689	97	17	used	use	VERB
ajfa-1689	97	18	to	to	PART
ajfa-1689	97	19	produce	produce	VERB
ajfa-1689	97	20	a	a	DET
ajfa-1689	97	21	given	give	VERB
ajfa-1689	97	22	amount	amount	NOUN
ajfa-1689	97	23	of	of	ADP
ajfa-1689	97	24	output	output	NOUN
ajfa-1689	97	25	,	,	PUNCT
ajfa-1689	97	26	or	or	CCONJ
ajfa-1689	97	27	a	a	DET
ajfa-1689	97	28	given	give	VERB
ajfa-1689	97	29	level	level	NOUN
ajfa-1689	97	30	of	of	ADP
ajfa-1689	97	31	cost	cost	NOUN
ajfa-1689	97	32	has	have	AUX
ajfa-1689	97	33	resulted	result	VERB
ajfa-1689	97	34	in	in	ADP
ajfa-1689	97	35	increased	increase	VERB
ajfa-1689	97	36	output	output	NOUN
ajfa-1689	97	37	.	.	PUNCT
ajfa-1689	98	1	c.	c.	NOUN
ajfa-1689	98	2	effectiveness	effectiveness	NOUN
ajfa-1689	98	3	is	be	AUX
ajfa-1689	98	4	ensuring	ensure	VERB
ajfa-1689	98	5	that	that	SCONJ
ajfa-1689	98	6	the	the	DET
ajfa-1689	98	7	output	output	NOUN
ajfa-1689	98	8	from	from	ADP
ajfa-1689	98	9	any	any	DET
ajfa-1689	98	10	given	give	VERB
ajfa-1689	98	11	activity	activity	NOUN
ajfa-1689	98	12	is	be	AUX
ajfa-1689	98	13	achieving	achieve	VERB
ajfa-1689	98	14	the	the	DET
ajfa-1689	98	15	desired	desire	VERB
ajfa-1689	98	16	results	result	NOUN
ajfa-1689	98	17	.	.	PUNCT
ajfa-1689	99	1	there	there	PRON
ajfa-1689	99	2	is	be	VERB
ajfa-1689	99	3	,	,	PUNCT
ajfa-1689	99	4	therefore	therefore	ADV
ajfa-1689	99	5	,	,	PUNCT
ajfa-1689	99	6	the	the	DET
ajfa-1689	99	7	need	need	NOUN
ajfa-1689	99	8	to	to	PART
ajfa-1689	99	9	establish	establish	VERB
ajfa-1689	99	10	that	that	SCONJ
ajfa-1689	99	11	the	the	DET
ajfa-1689	99	12	desired	desire	VERB
ajfa-1689	99	13	goals	goal	NOUN
ajfa-1689	99	14	are	be	AUX
ajfa-1689	99	15	being	be	AUX
ajfa-1689	99	16	achieved	achieve	VERB
ajfa-1689	99	17	in	in	ADP
ajfa-1689	99	18	order	order	NOUN
ajfa-1689	99	19	to	to	PART
ajfa-1689	99	20	evaluate	evaluate	VERB
ajfa-1689	99	21	effectiveness	effectiveness	NOUN
ajfa-1689	99	22	.	.	PUNCT
ajfa-1689	100	1	the	the	DET
ajfa-1689	100	2	type	type	NOUN
ajfa-1689	100	3	of	of	ADP
ajfa-1689	100	4	interrelationship	interrelationship	NOUN
ajfa-1689	100	5	among	among	ADP
ajfa-1689	100	6	these	these	DET
ajfa-1689	100	7	three	three	NUM
ajfa-1689	100	8	elements	element	NOUN
ajfa-1689	100	9	is	be	AUX
ajfa-1689	100	10	that	that	SCONJ
ajfa-1689	100	11	all	all	PRON
ajfa-1689	100	12	of	of	ADP
ajfa-1689	100	13	them	they	PRON
ajfa-1689	100	14	must	must	AUX
ajfa-1689	100	15	be	be	AUX
ajfa-1689	100	16	in	in	ADP
ajfa-1689	100	17	place	place	NOUN
ajfa-1689	100	18	before	before	SCONJ
ajfa-1689	100	19	the	the	DET
ajfa-1689	100	20	assessment	assessment	NOUN
ajfa-1689	100	21	of	of	ADP
ajfa-1689	100	22	value	value	NOUN
ajfa-1689	100	23	for	for	ADP
ajfa-1689	100	24	money	money	NOUN
ajfa-1689	100	25	can	can	AUX
ajfa-1689	100	26	be	be	AUX
ajfa-1689	100	27	said	say	VERB
ajfa-1689	100	28	to	to	PART
ajfa-1689	100	29	complete	complete	VERB
ajfa-1689	100	30	.	.	PUNCT
ajfa-1689	101	1	right	right	ADJ
ajfa-1689	101	2	things	thing	NOUN
ajfa-1689	101	3	must	must	AUX
ajfa-1689	101	4	be	be	AUX
ajfa-1689	101	5	done	do	VERB
ajfa-1689	101	6	,	,	PUNCT
ajfa-1689	101	7	using	use	VERB
ajfa-1689	101	8	the	the	DET
ajfa-1689	101	9	right	right	ADJ
ajfa-1689	101	10	method	method	NOUN
ajfa-1689	101	11	and	and	CCONJ
ajfa-1689	101	12	at	at	ADP
ajfa-1689	101	13	minimum	minimum	ADJ
ajfa-1689	101	14	cost	cost	NOUN
ajfa-1689	101	15	.	.	PUNCT
ajfa-1689	102	1	for	for	ADP
ajfa-1689	102	2	instance	instance	NOUN
ajfa-1689	102	3	,	,	PUNCT
ajfa-1689	102	4	as	as	ADV
ajfa-1689	102	5	much	much	ADV
ajfa-1689	102	6	as	as	ADP
ajfa-1689	102	7	effectiveness	effectiveness	NOUN
ajfa-1689	102	8	is	be	AUX
ajfa-1689	102	9	linked	link	VERB
ajfa-1689	102	10	with	with	ADP
ajfa-1689	102	11	the	the	DET
ajfa-1689	102	12	achievement	achievement	NOUN
ajfa-1689	102	13	of	of	ADP
ajfa-1689	102	14	set	set	NOUN
ajfa-1689	102	15	objectives	objective	NOUN
ajfa-1689	102	16	,	,	PUNCT
ajfa-1689	102	17	it	it	PRON
ajfa-1689	102	18	is	be	AUX
ajfa-1689	102	19	also	also	ADV
ajfa-1689	102	20	important	important	ADJ
ajfa-1689	102	21	to	to	PART
ajfa-1689	102	22	expect	expect	VERB
ajfa-1689	102	23	that	that	SCONJ
ajfa-1689	102	24	the	the	DET
ajfa-1689	102	25	objectives	objective	NOUN
ajfa-1689	102	26	are	be	AUX
ajfa-1689	102	27	achieved	achieve	VERB
ajfa-1689	102	28	by	by	ADP
ajfa-1689	102	29	the	the	DET
ajfa-1689	102	30	application	application	NOUN
ajfa-1689	102	31	of	of	ADP
ajfa-1689	102	32	the	the	DET
ajfa-1689	102	33	right	right	ADJ
ajfa-1689	102	34	methods	method	NOUN
ajfa-1689	102	35	that	that	PRON
ajfa-1689	102	36	is	be	AUX
ajfa-1689	102	37	,	,	PUNCT
ajfa-1689	102	38	efficiency	efficiency	NOUN
ajfa-1689	102	39	.	.	PUNCT
ajfa-1689	103	1	the	the	DET
ajfa-1689	103	2	use	use	NOUN
ajfa-1689	103	3	of	of	ADP
ajfa-1689	103	4	a	a	DET
ajfa-1689	103	5	sledge	sledge	NOUN
ajfa-1689	103	6	asian	asian	ADJ
ajfa-1689	103	7	journal	journal	NOUN
ajfa-1689	103	8	of	of	ADP
ajfa-1689	103	9	finance	finance	PROPN
ajfa-1689	103	10	&	&	CCONJ
ajfa-1689	103	11	accounting	accounting	PROPN
ajfa-1689	103	12	issn	issn	PROPN
ajfa-1689	103	13	1946	1946	NUM
ajfa-1689	103	14	-	-	PUNCT
ajfa-1689	103	15	052x	052x	NOUN
ajfa-1689	103	16	2012	2012	NUM
ajfa-1689	103	17	,	,	PUNCT
ajfa-1689	103	18	vol	vol	NOUN
ajfa-1689	103	19	.	.	PROPN
ajfa-1689	103	20	4	4	NUM
ajfa-1689	103	21	,	,	PUNCT
ajfa-1689	103	22	no	no	INTJ
ajfa-1689	103	23	.	.	NOUN
ajfa-1689	103	24	2	2	NUM
ajfa-1689	103	25	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-1689	103	26	149	149	NUM
ajfa-1689	103	27	hammer	hammer	NOUN
ajfa-1689	103	28	to	to	PART
ajfa-1689	103	29	kill	kill	VERB
ajfa-1689	103	30	a	a	DET
ajfa-1689	103	31	housefly	housefly	NOUN
ajfa-1689	103	32	,	,	PUNCT
ajfa-1689	103	33	though	though	SCONJ
ajfa-1689	103	34	effective	effective	ADJ
ajfa-1689	103	35	is	be	AUX
ajfa-1689	103	36	not	not	PART
ajfa-1689	103	37	efficient	efficient	ADJ
ajfa-1689	103	38	.	.	PUNCT
ajfa-1689	104	1	the	the	DET
ajfa-1689	104	2	application	application	NOUN
ajfa-1689	104	3	of	of	ADP
ajfa-1689	104	4	value	value	NOUN
ajfa-1689	104	5	for	for	ADP
ajfa-1689	104	6	money	money	NOUN
ajfa-1689	104	7	concept	concept	NOUN
ajfa-1689	104	8	to	to	ADP
ajfa-1689	104	9	auditing	auditing	NOUN
ajfa-1689	104	10	leads	lead	VERB
ajfa-1689	104	11	to	to	ADP
ajfa-1689	104	12	the	the	DET
ajfa-1689	104	13	concept	concept	NOUN
ajfa-1689	104	14	of	of	ADP
ajfa-1689	104	15	value	value	NOUN
ajfa-1689	104	16	for	for	ADP
ajfa-1689	104	17	money	money	NOUN
ajfa-1689	104	18	(	(	PUNCT
ajfa-1689	104	19	vfm	vfm	NOUN
ajfa-1689	104	20	)	)	PUNCT
ajfa-1689	104	21	audit	audit	NOUN
ajfa-1689	104	22	.	.	PUNCT
ajfa-1689	105	1	it	it	PRON
ajfa-1689	105	2	is	be	AUX
ajfa-1689	105	3	applicable	applicable	ADJ
ajfa-1689	105	4	to	to	ADP
ajfa-1689	105	5	both	both	CCONJ
ajfa-1689	105	6	the	the	DET
ajfa-1689	105	7	private	private	ADJ
ajfa-1689	105	8	and	and	CCONJ
ajfa-1689	105	9	public	public	ADJ
ajfa-1689	105	10	sector	sector	NOUN
ajfa-1689	105	11	,	,	PUNCT
ajfa-1689	105	12	but	but	CCONJ
ajfa-1689	105	13	more	more	ADJ
ajfa-1689	105	14	emphasis	emphasis	NOUN
ajfa-1689	105	15	has	have	AUX
ajfa-1689	105	16	been	be	AUX
ajfa-1689	105	17	placed	place	VERB
ajfa-1689	105	18	on	on	ADP
ajfa-1689	105	19	its	its	PRON
ajfa-1689	105	20	application	application	NOUN
ajfa-1689	105	21	to	to	ADP
ajfa-1689	105	22	the	the	DET
ajfa-1689	105	23	public	public	ADJ
ajfa-1689	105	24	sector	sector	NOUN
ajfa-1689	105	25	.	.	PUNCT
ajfa-1689	106	1	it	it	PRON
ajfa-1689	106	2	is	be	AUX
ajfa-1689	106	3	related	relate	VERB
ajfa-1689	106	4	to	to	ADP
ajfa-1689	106	5	the	the	DET
ajfa-1689	106	6	extent	extent	NOUN
ajfa-1689	106	7	to	to	PART
ajfa-1689	106	8	which	which	PRON
ajfa-1689	106	9	funds	fund	NOUN
ajfa-1689	106	10	are	be	AUX
ajfa-1689	106	11	spent	spend	VERB
ajfa-1689	106	12	economically	economically	ADV
ajfa-1689	106	13	,	,	PUNCT
ajfa-1689	106	14	efficiently	efficiently	ADV
ajfa-1689	106	15	and	and	CCONJ
ajfa-1689	106	16	effectively	effectively	ADV
ajfa-1689	106	17	.	.	PUNCT
ajfa-1689	107	1	it	it	PRON
ajfa-1689	107	2	is	be	AUX
ajfa-1689	107	3	also	also	ADV
ajfa-1689	107	4	referred	refer	VERB
ajfa-1689	107	5	to	to	ADP
ajfa-1689	107	6	as	as	ADP
ajfa-1689	107	7	comprehensive	comprehensive	ADJ
ajfa-1689	107	8	audit	audit	NOUN
ajfa-1689	107	9	or	or	CCONJ
ajfa-1689	107	10	efficiency	efficiency	NOUN
ajfa-1689	107	11	audit	audit	NOUN
ajfa-1689	107	12	.	.	PUNCT
ajfa-1689	108	1	due	due	ADJ
ajfa-1689	108	2	process	process	NOUN
ajfa-1689	108	3	on	on	ADP
ajfa-1689	108	4	a	a	DET
ajfa-1689	108	5	continuous	continuous	ADJ
ajfa-1689	108	6	basis	basis	NOUN
ajfa-1689	108	7	and	and	CCONJ
ajfa-1689	108	8	in	in	ADP
ajfa-1689	108	9	both	both	CCONJ
ajfa-1689	108	10	the	the	DET
ajfa-1689	108	11	private	private	ADJ
ajfa-1689	108	12	and	and	CCONJ
ajfa-1689	108	13	public	public	ADJ
ajfa-1689	108	14	sectors	sector	NOUN
ajfa-1689	108	15	,	,	PUNCT
ajfa-1689	108	16	efforts	effort	NOUN
ajfa-1689	108	17	are	be	AUX
ajfa-1689	108	18	usually	usually	ADV
ajfa-1689	108	19	made	make	VERB
ajfa-1689	108	20	,	,	PUNCT
ajfa-1689	108	21	to	to	PART
ajfa-1689	108	22	seek	seek	VERB
ajfa-1689	108	23	how	how	SCONJ
ajfa-1689	108	24	to	to	PART
ajfa-1689	108	25	improve	improve	VERB
ajfa-1689	108	26	on	on	ADP
ajfa-1689	108	27	the	the	DET
ajfa-1689	108	28	ways	way	NOUN
ajfa-1689	108	29	activities	activity	NOUN
ajfa-1689	108	30	are	be	AUX
ajfa-1689	108	31	carried	carry	VERB
ajfa-1689	108	32	out	out	ADP
ajfa-1689	108	33	,	,	PUNCT
ajfa-1689	108	34	if	if	SCONJ
ajfa-1689	108	35	there	there	PRON
ajfa-1689	108	36	is	be	VERB
ajfa-1689	108	37	to	to	PART
ajfa-1689	108	38	be	be	AUX
ajfa-1689	108	39	progress	progress	NOUN
ajfa-1689	108	40	in	in	ADP
ajfa-1689	108	41	the	the	DET
ajfa-1689	108	42	results	result	NOUN
ajfa-1689	108	43	being	be	AUX
ajfa-1689	108	44	sought	seek	VERB
ajfa-1689	108	45	to	to	PART
ajfa-1689	108	46	be	be	AUX
ajfa-1689	108	47	achieved	achieve	VERB
ajfa-1689	108	48	.	.	PUNCT
ajfa-1689	109	1	more	more	ADV
ajfa-1689	109	2	importantly	importantly	ADV
ajfa-1689	109	3	,	,	PUNCT
ajfa-1689	109	4	in	in	ADP
ajfa-1689	109	5	the	the	DET
ajfa-1689	109	6	public	public	ADJ
ajfa-1689	109	7	sector	sector	NOUN
ajfa-1689	109	8	,	,	PUNCT
ajfa-1689	109	9	those	those	PRON
ajfa-1689	109	10	at	at	ADP
ajfa-1689	109	11	the	the	DET
ajfa-1689	109	12	helm	helm	NOUN
ajfa-1689	109	13	of	of	ADP
ajfa-1689	109	14	affairs	affair	NOUN
ajfa-1689	109	15	must	must	AUX
ajfa-1689	109	16	make	make	VERB
ajfa-1689	109	17	deliberate	deliberate	ADJ
ajfa-1689	109	18	effort	effort	NOUN
ajfa-1689	109	19	to	to	PART
ajfa-1689	109	20	improve	improve	VERB
ajfa-1689	109	21	on	on	ADP
ajfa-1689	109	22	the	the	DET
ajfa-1689	109	23	system	system	NOUN
ajfa-1689	109	24	already	already	ADV
ajfa-1689	109	25	put	put	VERB
ajfa-1689	109	26	in	in	ADP
ajfa-1689	109	27	place	place	NOUN
ajfa-1689	109	28	in	in	ADP
ajfa-1689	109	29	all	all	DET
ajfa-1689	109	30	the	the	DET
ajfa-1689	109	31	three	three	NUM
ajfa-1689	109	32	tiers	tier	NOUN
ajfa-1689	109	33	of	of	ADP
ajfa-1689	109	34	government	government	NOUN
ajfa-1689	109	35	if	if	SCONJ
ajfa-1689	109	36	they	they	PRON
ajfa-1689	109	37	must	must	AUX
ajfa-1689	109	38	remain	remain	VERB
ajfa-1689	109	39	relevant	relevant	ADJ
ajfa-1689	109	40	in	in	ADP
ajfa-1689	109	41	the	the	DET
ajfa-1689	109	42	global	global	ADJ
ajfa-1689	109	43	village	village	NOUN
ajfa-1689	109	44	which	which	PRON
ajfa-1689	109	45	the	the	DET
ajfa-1689	109	46	world	world	NOUN
ajfa-1689	109	47	is	be	AUX
ajfa-1689	109	48	turning	turn	VERB
ajfa-1689	109	49	into	into	ADP
ajfa-1689	109	50	.	.	PUNCT
ajfa-1689	110	1	the	the	DET
ajfa-1689	110	2	concept	concept	NOUN
ajfa-1689	110	3	of	of	ADP
ajfa-1689	110	4	control	control	NOUN
ajfa-1689	110	5	as	as	ADP
ajfa-1689	110	6	applicable	applicable	ADJ
ajfa-1689	110	7	to	to	ADP
ajfa-1689	110	8	the	the	DET
ajfa-1689	110	9	public	public	ADJ
ajfa-1689	110	10	sector	sector	NOUN
ajfa-1689	110	11	has	have	AUX
ajfa-1689	110	12	been	be	AUX
ajfa-1689	110	13	undergoing	undergo	VERB
ajfa-1689	110	14	various	various	ADJ
ajfa-1689	110	15	changes	change	NOUN
ajfa-1689	110	16	from	from	ADP
ajfa-1689	110	17	one	one	NUM
ajfa-1689	110	18	country	country	NOUN
ajfa-1689	110	19	to	to	ADP
ajfa-1689	110	20	the	the	DET
ajfa-1689	110	21	other	other	ADJ
ajfa-1689	110	22	in	in	ADP
ajfa-1689	110	23	the	the	DET
ajfa-1689	110	24	recent	recent	ADJ
ajfa-1689	110	25	past	past	NOUN
ajfa-1689	110	26	.	.	PUNCT
ajfa-1689	111	1	each	each	DET
ajfa-1689	111	2	nation	nation	NOUN
ajfa-1689	111	3	has	have	AUX
ajfa-1689	111	4	been	be	AUX
ajfa-1689	111	5	formulating	formulate	VERB
ajfa-1689	111	6	policies	policy	NOUN
ajfa-1689	111	7	aimed	aim	VERB
ajfa-1689	111	8	at	at	ADP
ajfa-1689	111	9	improving	improve	VERB
ajfa-1689	111	10	resources	resource	NOUN
ajfa-1689	111	11	utilization	utilization	NOUN
ajfa-1689	111	12	at	at	ADP
ajfa-1689	111	13	the	the	DET
ajfa-1689	111	14	budget	budget	NOUN
ajfa-1689	111	15	implementation	implementation	NOUN
ajfa-1689	111	16	stage	stage	NOUN
ajfa-1689	111	17	.	.	PUNCT
ajfa-1689	112	1	considerable	considerable	ADJ
ajfa-1689	112	2	efforts	effort	NOUN
ajfa-1689	112	3	have	have	AUX
ajfa-1689	112	4	been	be	AUX
ajfa-1689	112	5	made	make	VERB
ajfa-1689	112	6	to	to	PART
ajfa-1689	112	7	find	find	VERB
ajfa-1689	112	8	new	new	ADJ
ajfa-1689	112	9	techniques	technique	NOUN
ajfa-1689	112	10	of	of	ADP
ajfa-1689	112	11	control	control	NOUN
ajfa-1689	112	12	and	and	CCONJ
ajfa-1689	112	13	to	to	PART
ajfa-1689	112	14	introduce	introduce	VERB
ajfa-1689	112	15	institutional	institutional	ADJ
ajfa-1689	112	16	changes	change	NOUN
ajfa-1689	112	17	and	and	CCONJ
ajfa-1689	112	18	improvements	improvement	NOUN
ajfa-1689	112	19	to	to	ADP
ajfa-1689	112	20	the	the	DET
ajfa-1689	112	21	types	type	NOUN
ajfa-1689	112	22	of	of	ADP
ajfa-1689	112	23	controls	control	NOUN
ajfa-1689	112	24	applied	apply	VERB
ajfa-1689	112	25	.	.	PUNCT
ajfa-1689	113	1	in	in	ADP
ajfa-1689	113	2	an	an	DET
ajfa-1689	113	3	effort	effort	NOUN
ajfa-1689	113	4	to	to	PART
ajfa-1689	113	5	exercise	exercise	VERB
ajfa-1689	113	6	control	control	NOUN
ajfa-1689	113	7	on	on	ADP
ajfa-1689	113	8	the	the	DET
ajfa-1689	113	9	expenditure	expenditure	NOUN
ajfa-1689	113	10	of	of	ADP
ajfa-1689	113	11	government	government	NOUN
ajfa-1689	113	12	,	,	PUNCT
ajfa-1689	113	13	it	it	PRON
ajfa-1689	113	14	is	be	AUX
ajfa-1689	113	15	not	not	PART
ajfa-1689	113	16	sufficient	sufficient	ADJ
ajfa-1689	113	17	to	to	PART
ajfa-1689	113	18	rely	rely	VERB
ajfa-1689	113	19	on	on	ADP
ajfa-1689	113	20	the	the	DET
ajfa-1689	113	21	fact	fact	NOUN
ajfa-1689	113	22	that	that	SCONJ
ajfa-1689	113	23	expenditure	expenditure	NOUN
ajfa-1689	113	24	items	item	NOUN
ajfa-1689	113	25	have	have	AUX
ajfa-1689	113	26	been	be	AUX
ajfa-1689	113	27	provided	provide	VERB
ajfa-1689	113	28	for	for	ADP
ajfa-1689	113	29	in	in	ADP
ajfa-1689	113	30	the	the	DET
ajfa-1689	113	31	approved	approve	VERB
ajfa-1689	113	32	budget	budget	NOUN
ajfa-1689	113	33	(	(	PUNCT
ajfa-1689	113	34	via	via	ADP
ajfa-1689	113	35	the	the	DET
ajfa-1689	113	36	appropriate	appropriate	ADJ
ajfa-1689	113	37	act	act	NOUN
ajfa-1689	113	38	)	)	PUNCT
ajfa-1689	113	39	.	.	PUNCT
ajfa-1689	114	1	at	at	ADP
ajfa-1689	114	2	the	the	DET
ajfa-1689	114	3	implementation	implementation	NOUN
ajfa-1689	114	4	stage	stage	NOUN
ajfa-1689	114	5	,	,	PUNCT
ajfa-1689	114	6	approval	approval	NOUN
ajfa-1689	114	7	for	for	ADP
ajfa-1689	114	8	releasing	release	VERB
ajfa-1689	114	9	the	the	DET
ajfa-1689	114	10	money	money	NOUN
ajfa-1689	114	11	must	must	AUX
ajfa-1689	114	12	be	be	AUX
ajfa-1689	114	13	tied	tie	VERB
ajfa-1689	114	14	to	to	ADP
ajfa-1689	114	15	availability	availability	NOUN
ajfa-1689	114	16	of	of	ADP
ajfa-1689	114	17	funds	fund	NOUN
ajfa-1689	114	18	to	to	ADP
ajfa-1689	114	19	the	the	DET
ajfa-1689	114	20	extent	extent	NOUN
ajfa-1689	114	21	to	to	PART
ajfa-1689	114	22	which	which	PRON
ajfa-1689	114	23	the	the	DET
ajfa-1689	114	24	revenue	revenue	NOUN
ajfa-1689	114	25	budgeted	budget	VERB
ajfa-1689	114	26	for	for	ADP
ajfa-1689	114	27	has	have	AUX
ajfa-1689	114	28	been	be	AUX
ajfa-1689	114	29	earned	earn	VERB
ajfa-1689	114	30	.	.	PUNCT
ajfa-1689	115	1	therefore	therefore	ADV
ajfa-1689	115	2	the	the	DET
ajfa-1689	115	3	process	process	NOUN
ajfa-1689	115	4	of	of	ADP
ajfa-1689	115	5	controls	control	NOUN
ajfa-1689	115	6	involved	involve	VERB
ajfa-1689	115	7	under	under	ADP
ajfa-1689	115	8	the	the	DET
ajfa-1689	115	9	overall	overall	ADJ
ajfa-1689	115	10	expenditure	expenditure	NOUN
ajfa-1689	115	11	control	control	NOUN
ajfa-1689	115	12	structure	structure	NOUN
ajfa-1689	115	13	should	should	AUX
ajfa-1689	115	14	cover	cover	VERB
ajfa-1689	115	15	monitoring	monitoring	NOUN
ajfa-1689	115	16	of	of	ADP
ajfa-1689	115	17	the	the	DET
ajfa-1689	115	18	activities	activity	NOUN
ajfa-1689	115	19	,	,	PUNCT
ajfa-1689	115	20	for	for	ADP
ajfa-1689	115	21	example	example	NOUN
ajfa-1689	115	22	,	,	PUNCT
ajfa-1689	115	23	contract	contract	NOUN
ajfa-1689	115	24	approval	approval	NOUN
ajfa-1689	115	25	for	for	ADP
ajfa-1689	115	26	payment	payment	NOUN
ajfa-1689	115	27	and	and	CCONJ
ajfa-1689	115	28	release	release	NOUN
ajfa-1689	115	29	of	of	ADP
ajfa-1689	115	30	funds	fund	NOUN
ajfa-1689	115	31	.	.	PUNCT
ajfa-1689	116	1	there	there	PRON
ajfa-1689	116	2	must	must	AUX
ajfa-1689	116	3	be	be	AUX
ajfa-1689	116	4	commitment	commitment	NOUN
ajfa-1689	116	5	by	by	ADP
ajfa-1689	116	6	top	top	ADJ
ajfa-1689	116	7	management	management	NOUN
ajfa-1689	116	8	staff	staff	NOUN
ajfa-1689	116	9	at	at	ADP
ajfa-1689	116	10	the	the	DET
ajfa-1689	116	11	relevant	relevant	ADJ
ajfa-1689	116	12	tier	tier	NOUN
ajfa-1689	116	13	of	of	ADP
ajfa-1689	116	14	government	government	NOUN
ajfa-1689	116	15	to	to	ADP
ajfa-1689	116	16	the	the	DET
ajfa-1689	116	17	new	new	ADJ
ajfa-1689	116	18	ways	way	NOUN
ajfa-1689	116	19	of	of	ADP
ajfa-1689	116	20	doing	do	VERB
ajfa-1689	116	21	things	thing	NOUN
ajfa-1689	116	22	(	(	PUNCT
ajfa-1689	116	23	corporate	corporate	ADJ
ajfa-1689	116	24	governance	governance	NOUN
ajfa-1689	116	25	)	)	PUNCT
ajfa-1689	116	26	.	.	PUNCT
ajfa-1689	117	1	in	in	ADP
ajfa-1689	117	2	nigeria	nigeria	PROPN
ajfa-1689	117	3	,	,	PUNCT
ajfa-1689	117	4	the	the	DET
ajfa-1689	117	5	relatively	relatively	ADV
ajfa-1689	117	6	long	long	ADJ
ajfa-1689	117	7	period	period	NOUN
ajfa-1689	117	8	of	of	ADP
ajfa-1689	117	9	military	military	ADJ
ajfa-1689	117	10	rule	rule	NOUN
ajfa-1689	117	11	had	have	AUX
ajfa-1689	117	12	almost	almost	ADV
ajfa-1689	117	13	eroded	erode	VERB
ajfa-1689	117	14	the	the	DET
ajfa-1689	117	15	basic	basic	ADJ
ajfa-1689	117	16	economic	economic	ADJ
ajfa-1689	117	17	structures	structure	NOUN
ajfa-1689	117	18	that	that	PRON
ajfa-1689	117	19	had	have	AUX
ajfa-1689	117	20	been	be	AUX
ajfa-1689	117	21	developed	develop	VERB
ajfa-1689	117	22	since	since	SCONJ
ajfa-1689	117	23	independence	independence	NOUN
ajfa-1689	117	24	.	.	PUNCT
ajfa-1689	118	1	consequently	consequently	ADV
ajfa-1689	118	2	,	,	PUNCT
ajfa-1689	118	3	the	the	DET
ajfa-1689	118	4	obasanjo	obasanjo	PROPN
ajfa-1689	118	5	administration	administration	NOUN
ajfa-1689	118	6	was	be	AUX
ajfa-1689	118	7	faced	face	VERB
ajfa-1689	118	8	with	with	ADP
ajfa-1689	118	9	the	the	DET
ajfa-1689	118	10	task	task	NOUN
ajfa-1689	118	11	of	of	ADP
ajfa-1689	118	12	seeking	seek	VERB
ajfa-1689	118	13	ways	way	NOUN
ajfa-1689	118	14	of	of	ADP
ajfa-1689	118	15	reversing	reverse	VERB
ajfa-1689	118	16	the	the	DET
ajfa-1689	118	17	trend	trend	NOUN
ajfa-1689	118	18	of	of	ADP
ajfa-1689	118	19	decadence	decadence	NOUN
ajfa-1689	118	20	in	in	ADP
ajfa-1689	118	21	the	the	DET
ajfa-1689	118	22	nation.at	nation.at	PRON
ajfa-1689	118	23	the	the	DET
ajfa-1689	118	24	inception	inception	NOUN
ajfa-1689	118	25	of	of	ADP
ajfa-1689	118	26	his	his	PRON
ajfa-1689	118	27	government	government	NOUN
ajfa-1689	118	28	in	in	ADP
ajfa-1689	118	29	1999	1999	NUM
ajfa-1689	118	30	,	,	PUNCT
ajfa-1689	118	31	the	the	DET
ajfa-1689	118	32	president	president	NOUN
ajfa-1689	118	33	emphasized	emphasize	VERB
ajfa-1689	118	34	that	that	SCONJ
ajfa-1689	118	35	his	his	PRON
ajfa-1689	118	36	administration	administration	NOUN
ajfa-1689	118	37	had	have	AUX
ajfa-1689	118	38	adopted	adopt	VERB
ajfa-1689	118	39	transparency	transparency	NOUN
ajfa-1689	118	40	,	,	PUNCT
ajfa-1689	118	41	equity	equity	NOUN
ajfa-1689	118	42	,	,	PUNCT
ajfa-1689	118	43	justice	justice	NOUN
ajfa-1689	118	44	and	and	CCONJ
ajfa-1689	118	45	accountability	accountability	NOUN
ajfa-1689	118	46	as	as	ADP
ajfa-1689	118	47	its	its	PRON
ajfa-1689	118	48	guiding	guide	VERB
ajfa-1689	118	49	principles	principle	NOUN
ajfa-1689	118	50	and	and	CCONJ
ajfa-1689	118	51	policy	policy	NOUN
ajfa-1689	118	52	imperatives	imperative	NOUN
ajfa-1689	118	53	.	.	PUNCT
ajfa-1689	119	1	these	these	DET
ajfa-1689	119	2	principles	principle	NOUN
ajfa-1689	119	3	are	be	AUX
ajfa-1689	119	4	to	to	PART
ajfa-1689	119	5	ensure	ensure	VERB
ajfa-1689	119	6	commitment	commitment	NOUN
ajfa-1689	119	7	to	to	ADP
ajfa-1689	119	8	public	public	ADJ
ajfa-1689	119	9	policies	policy	NOUN
ajfa-1689	119	10	and	and	CCONJ
ajfa-1689	119	11	good	good	ADJ
ajfa-1689	119	12	governance	governance	NOUN
ajfa-1689	119	13	(	(	PUNCT
ajfa-1689	119	14	nwankwo	nwankwo	PROPN
ajfa-1689	119	15	,	,	PUNCT
ajfa-1689	119	16	2004	2004	NUM
ajfa-1689	119	17	)	)	PUNCT
ajfa-1689	119	18	.	.	PUNCT
ajfa-1689	120	1	budget	budget	NOUN
ajfa-1689	120	2	monitoring	monitoring	NOUN
ajfa-1689	120	3	and	and	CCONJ
ajfa-1689	120	4	price	price	NOUN
ajfa-1689	120	5	intelligence	intelligence	NOUN
ajfa-1689	120	6	unit	unit	NOUN
ajfa-1689	120	7	(	(	PUNCT
ajfa-1689	120	8	bmpiu	bmpiu	PROPN
ajfa-1689	120	9	)	)	PUNCT
ajfa-1689	120	10	it	it	PRON
ajfa-1689	120	11	has	have	AUX
ajfa-1689	120	12	always	always	ADV
ajfa-1689	120	13	been	be	AUX
ajfa-1689	120	14	a	a	DET
ajfa-1689	120	15	recurrent	recurrent	ADJ
ajfa-1689	120	16	observation	observation	NOUN
ajfa-1689	120	17	of	of	ADP
ajfa-1689	120	18	those	those	PRON
ajfa-1689	120	19	reviewing	review	VERB
ajfa-1689	120	20	the	the	DET
ajfa-1689	120	21	budgetary	budgetary	ADJ
ajfa-1689	120	22	performance	performance	NOUN
ajfa-1689	120	23	of	of	ADP
ajfa-1689	120	24	governments	government	NOUN
ajfa-1689	120	25	in	in	ADP
ajfa-1689	120	26	nigeria	nigeria	PROPN
ajfa-1689	120	27	that	that	SCONJ
ajfa-1689	120	28	implementation	implementation	NOUN
ajfa-1689	120	29	is	be	AUX
ajfa-1689	120	30	our	our	PRON
ajfa-1689	120	31	problem	problem	NOUN
ajfa-1689	120	32	.	.	PUNCT
ajfa-1689	121	1	the	the	DET
ajfa-1689	121	2	problems	problem	NOUN
ajfa-1689	121	3	experienced	experience	VERB
ajfa-1689	121	4	during	during	ADP
ajfa-1689	121	5	implementation	implementation	NOUN
ajfa-1689	121	6	may	may	AUX
ajfa-1689	121	7	as	as	ADV
ajfa-1689	121	8	well	well	ADV
ajfa-1689	121	9	have	have	AUX
ajfa-1689	121	10	originated	originate	VERB
ajfa-1689	121	11	in	in	ADP
ajfa-1689	121	12	formulation	formulation	NOUN
ajfa-1689	121	13	.	.	PUNCT
ajfa-1689	122	1	therefore	therefore	ADV
ajfa-1689	122	2	the	the	DET
ajfa-1689	122	3	axiom	axiom	NOUN
ajfa-1689	122	4	“	"	PUNCT
ajfa-1689	122	5	prevention	prevention	NOUN
ajfa-1689	122	6	is	be	AUX
ajfa-1689	122	7	better	well	ADJ
ajfa-1689	122	8	that	that	DET
ajfa-1689	122	9	cure	cure	NOUN
ajfa-1689	122	10	”	"	PUNCT
ajfa-1689	122	11	could	could	AUX
ajfa-1689	122	12	be	be	AUX
ajfa-1689	122	13	appropriate	appropriate	ADJ
ajfa-1689	122	14	here	here	ADV
ajfa-1689	122	15	.	.	PUNCT
ajfa-1689	123	1	it	it	PRON
ajfa-1689	123	2	is	be	AUX
ajfa-1689	123	3	on	on	ADP
ajfa-1689	123	4	the	the	DET
ajfa-1689	123	5	basis	basis	NOUN
ajfa-1689	123	6	of	of	ADP
ajfa-1689	123	7	this	this	DET
ajfa-1689	123	8	view	view	NOUN
ajfa-1689	123	9	that	that	SCONJ
ajfa-1689	123	10	evaluation	evaluation	NOUN
ajfa-1689	123	11	of	of	ADP
ajfa-1689	123	12	completed	complete	VERB
ajfa-1689	123	13	programmes	programme	NOUN
ajfa-1689	123	14	and	and	CCONJ
ajfa-1689	123	15	projects	project	NOUN
ajfa-1689	123	16	were	be	AUX
ajfa-1689	123	17	initiated	initiate	VERB
ajfa-1689	123	18	as	as	ADP
ajfa-1689	123	19	an	an	DET
ajfa-1689	123	20	ex	ex	NOUN
ajfa-1689	123	21	-	-	ADJ
ajfa-1689	123	22	post	post	ADJ
ajfa-1689	123	23	control	control	NOUN
ajfa-1689	123	24	but	but	CCONJ
ajfa-1689	123	25	with	with	ADP
ajfa-1689	123	26	an	an	DET
ajfa-1689	123	27	impact	impact	NOUN
ajfa-1689	123	28	that	that	PRON
ajfa-1689	123	29	goes	go	VERB
ajfa-1689	123	30	beyond	beyond	ADP
ajfa-1689	123	31	the	the	DET
ajfa-1689	123	32	budget	budget	NOUN
ajfa-1689	123	33	implementation	implementation	NOUN
ajfa-1689	123	34	phase	phase	NOUN
ajfa-1689	123	35	.	.	PUNCT
ajfa-1689	124	1	the	the	DET
ajfa-1689	124	2	evaluation	evaluation	NOUN
ajfa-1689	124	3	consists	consist	VERB
ajfa-1689	124	4	of	of	ADP
ajfa-1689	124	5	an	an	DET
ajfa-1689	124	6	assessment	assessment	NOUN
ajfa-1689	124	7	of	of	ADP
ajfa-1689	124	8	progress	progress	NOUN
ajfa-1689	124	9	and	and	CCONJ
ajfa-1689	124	10	its	its	PRON
ajfa-1689	124	11	impact	impact	NOUN
ajfa-1689	124	12	,	,	PUNCT
ajfa-1689	124	13	so	so	SCONJ
ajfa-1689	124	14	that	that	SCONJ
ajfa-1689	124	15	areas	area	NOUN
ajfa-1689	124	16	of	of	ADP
ajfa-1689	124	17	success	success	NOUN
ajfa-1689	124	18	and	and	CCONJ
ajfa-1689	124	19	failure	failure	NOUN
ajfa-1689	124	20	in	in	ADP
ajfa-1689	124	21	implementation	implementation	NOUN
ajfa-1689	124	22	can	can	AUX
ajfa-1689	124	23	be	be	AUX
ajfa-1689	124	24	identified	identify	VERB
ajfa-1689	124	25	.	.	PUNCT
ajfa-1689	125	1	evaluation	evaluation	NOUN
ajfa-1689	125	2	in	in	ADP
ajfa-1689	125	3	the	the	DET
ajfa-1689	125	4	context	context	NOUN
ajfa-1689	125	5	of	of	ADP
ajfa-1689	125	6	the	the	DET
ajfa-1689	125	7	above	above	ADJ
ajfa-1689	125	8	explanation	explanation	NOUN
ajfa-1689	125	9	serves	serve	VERB
ajfa-1689	125	10	asian	asian	ADJ
ajfa-1689	125	11	journal	journal	NOUN
ajfa-1689	125	12	of	of	ADP
ajfa-1689	125	13	finance	finance	PROPN
ajfa-1689	125	14	&	&	CCONJ
ajfa-1689	125	15	accounting	accounting	PROPN
ajfa-1689	125	16	issn	issn	PROPN
ajfa-1689	125	17	1946	1946	NUM
ajfa-1689	125	18	-	-	PUNCT
ajfa-1689	125	19	052x	052x	NOUN
ajfa-1689	125	20	2012	2012	NUM
ajfa-1689	125	21	,	,	PUNCT
ajfa-1689	125	22	vol	vol	NOUN
ajfa-1689	125	23	.	.	PROPN
ajfa-1689	125	24	4	4	NUM
ajfa-1689	125	25	,	,	PUNCT
ajfa-1689	125	26	no	no	INTJ
ajfa-1689	125	27	.	.	NOUN
ajfa-1689	125	28	2	2	NUM
ajfa-1689	125	29	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-1689	125	30	150	150	NUM
ajfa-1689	125	31	mainly	mainly	ADV
ajfa-1689	125	32	to	to	PART
ajfa-1689	125	33	link	link	VERB
ajfa-1689	125	34	formulation	formulation	NOUN
ajfa-1689	125	35	and	and	CCONJ
ajfa-1689	125	36	implementation	implementation	NOUN
ajfa-1689	125	37	of	of	ADP
ajfa-1689	125	38	budgets	budget	NOUN
ajfa-1689	125	39	and	and	CCONJ
ajfa-1689	125	40	is	be	AUX
ajfa-1689	125	41	used	use	VERB
ajfa-1689	125	42	by	by	ADP
ajfa-1689	125	43	the	the	DET
ajfa-1689	125	44	executive	executive	NOUN
ajfa-1689	125	45	.	.	PUNCT
ajfa-1689	126	1	it	it	PRON
ajfa-1689	126	2	is	be	AUX
ajfa-1689	126	3	also	also	ADV
ajfa-1689	126	4	possible	possible	ADJ
ajfa-1689	126	5	to	to	PART
ajfa-1689	126	6	view	view	VERB
ajfa-1689	126	7	evaluation	evaluation	NOUN
ajfa-1689	126	8	as	as	ADP
ajfa-1689	126	9	a	a	DET
ajfa-1689	126	10	tool	tool	NOUN
ajfa-1689	126	11	for	for	ADP
ajfa-1689	126	12	ensuring	ensure	VERB
ajfa-1689	126	13	both	both	DET
ajfa-1689	126	14	transparency	transparency	NOUN
ajfa-1689	126	15	and	and	CCONJ
ajfa-1689	126	16	accountability	accountability	NOUN
ajfa-1689	126	17	.	.	PUNCT
ajfa-1689	127	1	due	due	ADJ
ajfa-1689	127	2	process	process	NOUN
ajfa-1689	127	3	involves	involve	VERB
ajfa-1689	127	4	ensuring	ensure	VERB
ajfa-1689	127	5	strict	strict	ADJ
ajfa-1689	127	6	compliance	compliance	NOUN
ajfa-1689	127	7	with	with	ADP
ajfa-1689	127	8	laid	lay	VERB
ajfa-1689	127	9	-	-	PUNCT
ajfa-1689	127	10	down	down	ADP
ajfa-1689	127	11	rules	rule	NOUN
ajfa-1689	127	12	and	and	CCONJ
ajfa-1689	127	13	procedures	procedure	NOUN
ajfa-1689	127	14	,	,	PUNCT
ajfa-1689	127	15	guiding	guide	VERB
ajfa-1689	127	16	the	the	DET
ajfa-1689	127	17	process	process	NOUN
ajfa-1689	127	18	of	of	ADP
ajfa-1689	127	19	contract	contract	NOUN
ajfa-1689	127	20	invitation	invitation	NOUN
ajfa-1689	127	21	,	,	PUNCT
ajfa-1689	127	22	contract	contract	NOUN
ajfa-1689	127	23	award	award	NOUN
ajfa-1689	127	24	and	and	CCONJ
ajfa-1689	127	25	contract	contract	NOUN
ajfa-1689	127	26	implementation	implementation	NOUN
ajfa-1689	127	27	.	.	PUNCT
ajfa-1689	128	1	this	this	PRON
ajfa-1689	128	2	is	be	AUX
ajfa-1689	128	3	with	with	ADP
ajfa-1689	128	4	a	a	DET
ajfa-1689	128	5	view	view	NOUN
ajfa-1689	128	6	to	to	ADP
ajfa-1689	128	7	ensuring	ensure	VERB
ajfa-1689	128	8	that	that	SCONJ
ajfa-1689	128	9	government	government	NOUN
ajfa-1689	128	10	’s	’s	PART
ajfa-1689	128	11	resources	resource	NOUN
ajfa-1689	128	12	are	be	AUX
ajfa-1689	128	13	managed	manage	VERB
ajfa-1689	128	14	in	in	ADP
ajfa-1689	128	15	such	such	DET
ajfa-1689	128	16	a	a	DET
ajfa-1689	128	17	way	way	NOUN
ajfa-1689	128	18	that	that	PRON
ajfa-1689	128	19	they	they	PRON
ajfa-1689	128	20	are	be	AUX
ajfa-1689	128	21	not	not	PART
ajfa-1689	128	22	wasted	waste	VERB
ajfa-1689	128	23	.	.	PUNCT
ajfa-1689	129	1	the	the	DET
ajfa-1689	129	2	bmpiu	bmpiu	NOUN
ajfa-1689	129	3	has	have	AUX
ajfa-1689	129	4	become	become	VERB
ajfa-1689	129	5	synonymous	synonymous	ADJ
ajfa-1689	129	6	with	with	ADP
ajfa-1689	129	7	due	due	ADJ
ajfa-1689	129	8	process	process	NOUN
ajfa-1689	129	9	.	.	PUNCT
ajfa-1689	130	1	in	in	ADP
ajfa-1689	130	2	fact	fact	NOUN
ajfa-1689	130	3	,	,	PUNCT
ajfa-1689	130	4	it	it	PRON
ajfa-1689	130	5	has	have	AUX
ajfa-1689	130	6	become	become	VERB
ajfa-1689	130	7	to	to	PART
ajfa-1689	130	8	be	be	AUX
ajfa-1689	130	9	known	know	VERB
ajfa-1689	130	10	as	as	ADP
ajfa-1689	130	11	the	the	DET
ajfa-1689	130	12	due	due	ADJ
ajfa-1689	130	13	process	process	NOUN
ajfa-1689	130	14	unit	unit	NOUN
ajfa-1689	130	15	because	because	SCONJ
ajfa-1689	130	16	of	of	ADP
ajfa-1689	130	17	the	the	DET
ajfa-1689	130	18	emphasis	emphasis	NOUN
ajfa-1689	130	19	on	on	ADP
ajfa-1689	130	20	the	the	DET
ajfa-1689	130	21	need	need	NOUN
ajfa-1689	130	22	to	to	PART
ajfa-1689	130	23	follow	follow	VERB
ajfa-1689	130	24	due	due	ADJ
ajfa-1689	130	25	process	process	NOUN
ajfa-1689	130	26	in	in	ADP
ajfa-1689	130	27	all	all	DET
ajfa-1689	130	28	the	the	DET
ajfa-1689	130	29	different	different	ADJ
ajfa-1689	130	30	tiers	tier	NOUN
ajfa-1689	130	31	of	of	ADP
ajfa-1689	130	32	government	government	NOUN
ajfa-1689	130	33	and	and	CCONJ
ajfa-1689	130	34	parastatals	parastatal	NOUN
ajfa-1689	130	35	.	.	PUNCT
ajfa-1689	131	1	it	it	PRON
ajfa-1689	131	2	is	be	AUX
ajfa-1689	131	3	noteworthy	noteworthy	ADJ
ajfa-1689	131	4	that	that	SCONJ
ajfa-1689	131	5	the	the	DET
ajfa-1689	131	6	term	term	NOUN
ajfa-1689	131	7	“	"	PUNCT
ajfa-1689	131	8	due	due	ADJ
ajfa-1689	131	9	process	process	NOUN
ajfa-1689	131	10	”	"	PUNCT
ajfa-1689	131	11	simply	simply	ADV
ajfa-1689	131	12	means	mean	VERB
ajfa-1689	131	13	the	the	DET
ajfa-1689	131	14	appropriate	appropriate	ADJ
ajfa-1689	131	15	way	way	NOUN
ajfa-1689	131	16	or	or	CCONJ
ajfa-1689	131	17	proper	proper	ADJ
ajfa-1689	131	18	method	method	NOUN
ajfa-1689	131	19	or	or	CCONJ
ajfa-1689	131	20	expected	expect	VERB
ajfa-1689	131	21	approach	approach	NOUN
ajfa-1689	131	22	or	or	CCONJ
ajfa-1689	131	23	normal	normal	ADJ
ajfa-1689	131	24	way	way	NOUN
ajfa-1689	131	25	of	of	ADP
ajfa-1689	131	26	doing	do	VERB
ajfa-1689	131	27	something	something	PRON
ajfa-1689	131	28	.	.	PUNCT
ajfa-1689	132	1	it	it	PRON
ajfa-1689	132	2	is	be	AUX
ajfa-1689	132	3	,	,	PUNCT
ajfa-1689	132	4	therefore	therefore	ADV
ajfa-1689	132	5	,	,	PUNCT
ajfa-1689	132	6	merely	merely	ADV
ajfa-1689	132	7	an	an	DET
ajfa-1689	132	8	awakening	awakening	NOUN
ajfa-1689	132	9	or	or	CCONJ
ajfa-1689	132	10	revival	revival	NOUN
ajfa-1689	132	11	of	of	ADP
ajfa-1689	132	12	the	the	DET
ajfa-1689	132	13	application	application	NOUN
ajfa-1689	132	14	of	of	ADP
ajfa-1689	132	15	the	the	DET
ajfa-1689	132	16	procedures	procedure	NOUN
ajfa-1689	132	17	already	already	ADV
ajfa-1689	132	18	put	put	VERB
ajfa-1689	132	19	in	in	ADP
ajfa-1689	132	20	place	place	NOUN
ajfa-1689	132	21	earlier	early	ADV
ajfa-1689	132	22	but	but	CCONJ
ajfa-1689	132	23	for	for	ADP
ajfa-1689	132	24	some	some	DET
ajfa-1689	132	25	time	time	NOUN
ajfa-1689	132	26	abandoned	abandon	VERB
ajfa-1689	132	27	due	due	ADP
ajfa-1689	132	28	to	to	ADP
ajfa-1689	132	29	corruption	corruption	NOUN
ajfa-1689	132	30	and	and	CCONJ
ajfa-1689	132	31	moral	moral	ADJ
ajfa-1689	132	32	decadence	decadence	NOUN
ajfa-1689	132	33	.	.	PUNCT
ajfa-1689	133	1	cost	cost	NOUN
ajfa-1689	133	2	audit	audit	NOUN
ajfa-1689	133	3	cost	cost	NOUN
ajfa-1689	133	4	audit	audit	NOUN
ajfa-1689	133	5	is	be	AUX
ajfa-1689	133	6	the	the	DET
ajfa-1689	133	7	detailed	detailed	ADJ
ajfa-1689	133	8	checking	checking	NOUN
ajfa-1689	133	9	of	of	ADP
ajfa-1689	133	10	costing	cost	VERB
ajfa-1689	133	11	system	system	NOUN
ajfa-1689	133	12	,	,	PUNCT
ajfa-1689	133	13	techniques	technique	NOUN
ajfa-1689	133	14	and	and	CCONJ
ajfa-1689	133	15	accounts	account	NOUN
ajfa-1689	133	16	to	to	PART
ajfa-1689	133	17	verify	verify	VERB
ajfa-1689	133	18	their	their	PRON
ajfa-1689	133	19	correctness	correctness	NOUN
ajfa-1689	133	20	and	and	CCONJ
ajfa-1689	133	21	to	to	PART
ajfa-1689	133	22	ensure	ensure	VERB
ajfa-1689	133	23	their	their	PRON
ajfa-1689	133	24	adherence	adherence	NOUN
ajfa-1689	133	25	to	to	ADP
ajfa-1689	133	26	the	the	DET
ajfa-1689	133	27	objectives	objective	NOUN
ajfa-1689	133	28	of	of	ADP
ajfa-1689	133	29	cost	cost	NOUN
ajfa-1689	133	30	accounting	accounting	NOUN
ajfa-1689	133	31	.	.	PUNCT
ajfa-1689	134	1	chukwu	chukwu	NOUN
ajfa-1689	134	2	(	(	PUNCT
ajfa-1689	134	3	2005	2005	NUM
ajfa-1689	134	4	)	)	PUNCT
ajfa-1689	134	5	opines	opine	VERB
ajfa-1689	134	6	that	that	SCONJ
ajfa-1689	134	7	cost	cost	NOUN
ajfa-1689	134	8	audit	audit	NOUN
ajfa-1689	134	9	is	be	AUX
ajfa-1689	134	10	a	a	DET
ajfa-1689	134	11	systematic	systematic	ADJ
ajfa-1689	134	12	and	and	CCONJ
ajfa-1689	134	13	accurate	accurate	ADJ
ajfa-1689	134	14	recording	recording	NOUN
ajfa-1689	134	15	of	of	ADP
ajfa-1689	134	16	detailed	detailed	ADJ
ajfa-1689	134	17	transactions	transaction	NOUN
ajfa-1689	134	18	and	and	CCONJ
ajfa-1689	134	19	operations	operation	NOUN
ajfa-1689	134	20	of	of	ADP
ajfa-1689	134	21	manufacturing	manufacturing	NOUN
ajfa-1689	134	22	,	,	PUNCT
ajfa-1689	134	23	contracting	contracting	NOUN
ajfa-1689	134	24	,	,	PUNCT
ajfa-1689	134	25	extracting	extract	VERB
ajfa-1689	134	26	,	,	PUNCT
ajfa-1689	134	27	transporting	transporting	ADJ
ajfa-1689	134	28	,	,	PUNCT
ajfa-1689	134	29	supplying	supplying	NOUN
ajfa-1689	134	30	,	,	PUNCT
ajfa-1689	134	31	servicing	servicing	NOUN
ajfa-1689	134	32	etc	etc	NOUN
ajfa-1689	134	33	.	.	PUNCT
ajfa-1689	135	1	so	so	ADV
ajfa-1689	135	2	as	as	SCONJ
ajfa-1689	135	3	to	to	PART
ajfa-1689	135	4	show	show	VERB
ajfa-1689	135	5	the	the	DET
ajfa-1689	135	6	actual	actual	ADJ
ajfa-1689	135	7	cost	cost	NOUN
ajfa-1689	135	8	of	of	ADP
ajfa-1689	135	9	each	each	DET
ajfa-1689	135	10	individual	individual	ADJ
ajfa-1689	135	11	piece	piece	NOUN
ajfa-1689	135	12	of	of	ADP
ajfa-1689	135	13	work	work	NOUN
ajfa-1689	135	14	,	,	PUNCT
ajfa-1689	135	15	service	service	NOUN
ajfa-1689	135	16	or	or	CCONJ
ajfa-1689	135	17	separations	separation	NOUN
ajfa-1689	135	18	of	of	ADP
ajfa-1689	135	19	the	the	DET
ajfa-1689	135	20	business	business	NOUN
ajfa-1689	135	21	.	.	PUNCT
ajfa-1689	136	1	cost	cost	NOUN
ajfa-1689	136	2	audit	audit	NOUN
ajfa-1689	136	3	is	be	AUX
ajfa-1689	136	4	,	,	PUNCT
ajfa-1689	136	5	therefore	therefore	ADV
ajfa-1689	136	6	the	the	DET
ajfa-1689	136	7	verification	verification	NOUN
ajfa-1689	136	8	of	of	ADP
ajfa-1689	136	9	the	the	DET
ajfa-1689	136	10	correctness	correctness	NOUN
ajfa-1689	136	11	of	of	ADP
ajfa-1689	136	12	cost	cost	NOUN
ajfa-1689	136	13	accounts	account	NOUN
ajfa-1689	136	14	and	and	CCONJ
ajfa-1689	136	15	adherence	adherence	NOUN
ajfa-1689	136	16	to	to	ADP
ajfa-1689	136	17	the	the	DET
ajfa-1689	136	18	cost	cost	NOUN
ajfa-1689	136	19	accounting	accounting	NOUN
ajfa-1689	136	20	plans	plan	NOUN
ajfa-1689	136	21	.	.	PUNCT
ajfa-1689	137	1	one	one	NUM
ajfa-1689	137	2	of	of	ADP
ajfa-1689	137	3	the	the	DET
ajfa-1689	137	4	basic	basic	ADJ
ajfa-1689	137	5	principles	principle	NOUN
ajfa-1689	137	6	of	of	ADP
ajfa-1689	137	7	auditing	auditing	NOUN
ajfa-1689	137	8	is	be	AUX
ajfa-1689	137	9	that	that	SCONJ
ajfa-1689	137	10	the	the	DET
ajfa-1689	137	11	auditor	auditor	NOUN
ajfa-1689	137	12	should	should	AUX
ajfa-1689	137	13	not	not	PART
ajfa-1689	137	14	only	only	ADV
ajfa-1689	137	15	be	be	AUX
ajfa-1689	137	16	seen	see	VERB
ajfa-1689	137	17	as	as	ADP
ajfa-1689	137	18	independent	independent	ADJ
ajfa-1689	137	19	but	but	CCONJ
ajfa-1689	137	20	must	must	AUX
ajfa-1689	137	21	be	be	AUX
ajfa-1689	137	22	truly	truly	ADV
ajfa-1689	137	23	independent	independent	ADJ
ajfa-1689	137	24	.	.	PUNCT
ajfa-1689	138	1	in	in	ADP
ajfa-1689	138	2	order	order	NOUN
ajfa-1689	138	3	to	to	PART
ajfa-1689	138	4	ensure	ensure	VERB
ajfa-1689	138	5	the	the	DET
ajfa-1689	138	6	total	total	ADJ
ajfa-1689	138	7	independent	independent	NOUN
ajfa-1689	138	8	of	of	ADP
ajfa-1689	138	9	the	the	DET
ajfa-1689	138	10	auditors	auditor	NOUN
ajfa-1689	138	11	in	in	ADP
ajfa-1689	138	12	the	the	DET
ajfa-1689	138	13	public	public	ADJ
ajfa-1689	138	14	sector	sector	NOUN
ajfa-1689	138	15	,	,	PUNCT
ajfa-1689	138	16	the	the	DET
ajfa-1689	138	17	auditing	auditing	NOUN
ajfa-1689	138	18	system	system	NOUN
ajfa-1689	138	19	must	must	AUX
ajfa-1689	138	20	be	be	AUX
ajfa-1689	138	21	overhauled	overhaul	VERB
ajfa-1689	138	22	with	with	ADP
ajfa-1689	138	23	particular	particular	ADJ
ajfa-1689	138	24	reference	reference	NOUN
ajfa-1689	138	25	to	to	ADP
ajfa-1689	138	26	the	the	DET
ajfa-1689	138	27	appointment	appointment	NOUN
ajfa-1689	138	28	and	and	CCONJ
ajfa-1689	138	29	removal	removal	NOUN
ajfa-1689	138	30	of	of	ADP
ajfa-1689	138	31	auditor	auditor	NOUN
ajfa-1689	138	32	especially	especially	ADV
ajfa-1689	138	33	at	at	ADP
ajfa-1689	138	34	the	the	DET
ajfa-1689	138	35	higher	high	ADJ
ajfa-1689	138	36	level	level	NOUN
ajfa-1689	138	37	.	.	PUNCT
ajfa-1689	139	1	furthermore	furthermore	ADV
ajfa-1689	139	2	,	,	PUNCT
ajfa-1689	139	3	the	the	DET
ajfa-1689	139	4	staff	staff	NOUN
ajfa-1689	139	5	of	of	ADP
ajfa-1689	139	6	the	the	DET
ajfa-1689	139	7	office	office	NOUN
ajfa-1689	139	8	of	of	ADP
ajfa-1689	139	9	the	the	DET
ajfa-1689	139	10	auditor	auditor	NOUN
ajfa-1689	139	11	-	-	PUNCT
ajfa-1689	139	12	general	general	NOUN
ajfa-1689	139	13	of	of	ADP
ajfa-1689	139	14	the	the	DET
ajfa-1689	139	15	federation	federation	NOUN
ajfa-1689	139	16	must	must	AUX
ajfa-1689	139	17	be	be	AUX
ajfa-1689	139	18	properly	properly	ADV
ajfa-1689	139	19	trained	train	VERB
ajfa-1689	139	20	to	to	PART
ajfa-1689	139	21	focus	focus	VERB
ajfa-1689	139	22	on	on	ADP
ajfa-1689	139	23	relevant	relevant	ADJ
ajfa-1689	139	24	value	value	NOUN
ajfa-1689	139	25	-	-	PUNCT
ajfa-1689	139	26	for	for	ADP
ajfa-1689	139	27	-	-	PUNCT
ajfa-1689	139	28	money	money	NOUN
ajfa-1689	139	29	audits	audits	NOUN
ajfa-1689	139	30	in	in	ADP
ajfa-1689	139	31	support	support	NOUN
ajfa-1689	139	32	of	of	ADP
ajfa-1689	139	33	government	government	NOUN
ajfa-1689	139	34	budget	budget	NOUN
ajfa-1689	139	35	implementation	implementation	NOUN
ajfa-1689	139	36	objectives	objective	NOUN
ajfa-1689	139	37	.	.	PUNCT
ajfa-1689	140	1	method	method	NOUN
ajfa-1689	140	2	and	and	CCONJ
ajfa-1689	140	3	discussion	discussion	NOUN
ajfa-1689	140	4	of	of	ADP
ajfa-1689	140	5	findings	finding	NOUN
ajfa-1689	140	6	.	.	PUNCT
ajfa-1689	141	1	the	the	DET
ajfa-1689	141	2	study	study	NOUN
ajfa-1689	141	3	covered	cover	VERB
ajfa-1689	141	4	a	a	DET
ajfa-1689	141	5	period	period	NOUN
ajfa-1689	141	6	of	of	ADP
ajfa-1689	141	7	ten	ten	NUM
ajfa-1689	141	8	years	year	NOUN
ajfa-1689	141	9	between	between	ADP
ajfa-1689	141	10	2001	2001	NUM
ajfa-1689	141	11	and	and	CCONJ
ajfa-1689	141	12	2011	2011	NUM
ajfa-1689	141	13	.	.	PUNCT
ajfa-1689	142	1	this	this	DET
ajfa-1689	142	2	period	period	NOUN
ajfa-1689	142	3	is	be	AUX
ajfa-1689	142	4	believe	believe	VERB
ajfa-1689	142	5	to	to	PART
ajfa-1689	142	6	be	be	AUX
ajfa-1689	142	7	good	good	ADJ
ajfa-1689	142	8	enough	enough	ADV
ajfa-1689	142	9	to	to	PART
ajfa-1689	142	10	make	make	VERB
ajfa-1689	142	11	a	a	DET
ajfa-1689	142	12	position	position	NOUN
ajfa-1689	142	13	in	in	ADP
ajfa-1689	142	14	respect	respect	NOUN
ajfa-1689	142	15	of	of	ADP
ajfa-1689	142	16	budget	budget	NOUN
ajfa-1689	142	17	implementation	implementation	NOUN
ajfa-1689	142	18	and	and	CCONJ
ajfa-1689	142	19	due	due	ADJ
ajfa-1689	142	20	process	process	NOUN
ajfa-1689	142	21	as	as	SCONJ
ajfa-1689	142	22	it	it	PRON
ajfa-1689	142	23	falls	fall	VERB
ajfa-1689	142	24	within	within	ADP
ajfa-1689	142	25	the	the	DET
ajfa-1689	142	26	period	period	NOUN
ajfa-1689	142	27	of	of	ADP
ajfa-1689	142	28	democratic	democratic	ADJ
ajfa-1689	142	29	dispensation	dispensation	NOUN
ajfa-1689	142	30	in	in	ADP
ajfa-1689	142	31	ondo	ondo	PROPN
ajfa-1689	142	32	state	state	NOUN
ajfa-1689	142	33	.	.	PUNCT
ajfa-1689	143	1	the	the	DET
ajfa-1689	143	2	design	design	NOUN
ajfa-1689	143	3	used	use	VERB
ajfa-1689	143	4	for	for	ADP
ajfa-1689	143	5	this	this	DET
ajfa-1689	143	6	study	study	NOUN
ajfa-1689	143	7	is	be	AUX
ajfa-1689	143	8	survey	survey	NOUN
ajfa-1689	143	9	design	design	NOUN
ajfa-1689	143	10	.	.	PUNCT
ajfa-1689	144	1	the	the	DET
ajfa-1689	144	2	paper	paper	NOUN
ajfa-1689	144	3	makes	make	VERB
ajfa-1689	144	4	use	use	NOUN
ajfa-1689	144	5	of	of	ADP
ajfa-1689	144	6	structured	structured	ADJ
ajfa-1689	144	7	questionnaires	questionnaire	NOUN
ajfa-1689	144	8	as	as	ADP
ajfa-1689	144	9	a	a	DET
ajfa-1689	144	10	source	source	NOUN
ajfa-1689	144	11	of	of	ADP
ajfa-1689	144	12	data	datum	NOUN
ajfa-1689	144	13	collection	collection	NOUN
ajfa-1689	144	14	.	.	PUNCT
ajfa-1689	145	1	a	a	DET
ajfa-1689	145	2	sample	sample	NOUN
ajfa-1689	145	3	size	size	NOUN
ajfa-1689	145	4	of	of	ADP
ajfa-1689	145	5	five	five	NUM
ajfa-1689	145	6	hundred	hundred	NUM
ajfa-1689	145	7	(	(	PUNCT
ajfa-1689	145	8	500	500	NUM
ajfa-1689	145	9	)	)	PUNCT
ajfa-1689	145	10	respondents	respondent	NOUN
ajfa-1689	145	11	was	be	AUX
ajfa-1689	145	12	chosen	choose	VERB
ajfa-1689	145	13	through	through	ADP
ajfa-1689	145	14	purposive	purposive	ADJ
ajfa-1689	145	15	sampling	sampling	NOUN
ajfa-1689	145	16	.data	.data	PRON
ajfa-1689	145	17	collected	collect	VERB
ajfa-1689	145	18	were	be	AUX
ajfa-1689	145	19	analyzed	analyze	VERB
ajfa-1689	145	20	with	with	ADP
ajfa-1689	145	21	the	the	DET
ajfa-1689	145	22	use	use	NOUN
ajfa-1689	145	23	of	of	ADP
ajfa-1689	145	24	descriptive	descriptive	ADJ
ajfa-1689	145	25	analysis	analysis	NOUN
ajfa-1689	145	26	.	.	PUNCT
ajfa-1689	146	1	five	five	NUM
ajfa-1689	146	2	hundred	hundred	NUM
ajfa-1689	146	3	questionnaires	questionnaire	NOUN
ajfa-1689	146	4	were	be	AUX
ajfa-1689	146	5	distributed	distribute	VERB
ajfa-1689	146	6	and	and	CCONJ
ajfa-1689	146	7	administered	administer	VERB
ajfa-1689	146	8	to	to	ADP
ajfa-1689	146	9	the	the	DET
ajfa-1689	146	10	budget	budget	NOUN
ajfa-1689	146	11	officers	officer	NOUN
ajfa-1689	146	12	and	and	CCONJ
ajfa-1689	146	13	accounting	accounting	NOUN
ajfa-1689	146	14	officers	officer	NOUN
ajfa-1689	146	15	of	of	ADP
ajfa-1689	146	16	the	the	DET
ajfa-1689	146	17	various	various	ADJ
ajfa-1689	146	18	units	unit	NOUN
ajfa-1689	146	19	of	of	ADP
ajfa-1689	146	20	government	government	NOUN
ajfa-1689	146	21	in	in	ADP
ajfa-1689	146	22	the	the	DET
ajfa-1689	146	23	following	follow	VERB
ajfa-1689	146	24	order	order	NOUN
ajfa-1689	146	25	:	:	PUNCT
ajfa-1689	146	26	asian	asian	ADJ
ajfa-1689	146	27	journal	journal	NOUN
ajfa-1689	146	28	of	of	ADP
ajfa-1689	146	29	finance	finance	PROPN
ajfa-1689	146	30	&	&	CCONJ
ajfa-1689	146	31	accounting	accounting	PROPN
ajfa-1689	146	32	issn	issn	PROPN
ajfa-1689	146	33	1946	1946	NUM
ajfa-1689	146	34	-	-	PUNCT
ajfa-1689	146	35	052x	052x	NOUN
ajfa-1689	146	36	2012	2012	NUM
ajfa-1689	146	37	,	,	PUNCT
ajfa-1689	146	38	vol	vol	NOUN
ajfa-1689	146	39	.	.	PROPN
ajfa-1689	147	1	4	4	NUM
ajfa-1689	147	2	,	,	PUNCT
ajfa-1689	147	3	no	no	INTJ
ajfa-1689	147	4	.	.	NOUN
ajfa-1689	147	5	2	2	NUM
ajfa-1689	147	6	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-1689	147	7	151	151	NUM
ajfa-1689	147	8	units	unit	NOUN
ajfa-1689	147	9	of	of	ADP
ajfa-1689	147	10	government	government	NOUN
ajfa-1689	147	11	number	number	NOUN
ajfa-1689	147	12	of	of	ADP
ajfa-1689	147	13	questionnaires	questionnaire	NOUN
ajfa-1689	147	14	distributed	distribute	VERB
ajfa-1689	147	15	ministries	ministry	NOUN
ajfa-1689	147	16	100	100	NUM
ajfa-1689	147	17	agencies	agency	NOUN
ajfa-1689	147	18	100	100	NUM
ajfa-1689	147	19	corporations	corporation	NOUN
ajfa-1689	147	20	100	100	NUM
ajfa-1689	147	21	institutions	institution	NOUN
ajfa-1689	147	22	100	100	NUM
ajfa-1689	147	23	local	local	ADJ
ajfa-1689	147	24	government	government	NOUN
ajfa-1689	147	25	100	100	NUM
ajfa-1689	147	26	500	500	NUM
ajfa-1689	147	27	the	the	DET
ajfa-1689	147	28	questionnaires	questionnaire	NOUN
ajfa-1689	147	29	were	be	AUX
ajfa-1689	147	30	structurally	structurally	ADV
ajfa-1689	147	31	designed	design	VERB
ajfa-1689	147	32	and	and	CCONJ
ajfa-1689	147	33	contain	contain	VERB
ajfa-1689	147	34	questions	question	NOUN
ajfa-1689	147	35	that	that	PRON
ajfa-1689	147	36	can	can	AUX
ajfa-1689	147	37	illicit	illicit	VERB
ajfa-1689	147	38	answers	answer	NOUN
ajfa-1689	147	39	on	on	ADP
ajfa-1689	147	40	the	the	DET
ajfa-1689	147	41	five	five	NUM
ajfa-1689	147	42	(	(	PUNCT
ajfa-1689	147	43	5	5	NUM
ajfa-1689	147	44	)	)	PUNCT
ajfa-1689	147	45	key	key	ADJ
ajfa-1689	147	46	areas	area	NOUN
ajfa-1689	147	47	that	that	PRON
ajfa-1689	147	48	bothered	bother	VERB
ajfa-1689	147	49	on	on	ADP
ajfa-1689	147	50	due	due	ADJ
ajfa-1689	147	51	process	process	NOUN
ajfa-1689	147	52	and	and	CCONJ
ajfa-1689	147	53	budget	budget	NOUN
ajfa-1689	147	54	implementation	implementation	NOUN
ajfa-1689	147	55	.	.	PUNCT
ajfa-1689	148	1	these	these	DET
ajfa-1689	148	2	key	key	ADJ
ajfa-1689	148	3	areas	area	NOUN
ajfa-1689	148	4	are	be	AUX
ajfa-1689	148	5	:	:	PUNCT
ajfa-1689	148	6	i	i	PRON
ajfa-1689	148	7	awareness	awareness	NOUN
ajfa-1689	148	8	of	of	ADP
ajfa-1689	148	9	budget	budget	NOUN
ajfa-1689	148	10	formulation	formulation	PROPN
ajfa-1689	148	11	ii	ii	NOUN
ajfa-1689	148	12	adequacy	adequacy	NOUN
ajfa-1689	148	13	of	of	ADP
ajfa-1689	148	14	budget	budget	NOUN
ajfa-1689	148	15	formulation	formulation	NOUN
ajfa-1689	148	16	iii	iii	NOUN
ajfa-1689	148	17	adherence	adherence	NOUN
ajfa-1689	148	18	to	to	ADP
ajfa-1689	148	19	budgetary	budgetary	ADJ
ajfa-1689	148	20	provisions	provision	NOUN
ajfa-1689	148	21	iv	iv	ADP
ajfa-1689	148	22	due	due	ADJ
ajfa-1689	148	23	process	process	NOUN
ajfa-1689	148	24	compliance	compliance	NOUN
ajfa-1689	148	25	v	v	NOUN
ajfa-1689	148	26	effectiveness	effectiveness	NOUN
ajfa-1689	148	27	of	of	ADP
ajfa-1689	148	28	monitoring	monitoring	NOUN
ajfa-1689	148	29	and	and	CCONJ
ajfa-1689	148	30	implementation	implementation	NOUN
ajfa-1689	148	31	.	.	PUNCT
ajfa-1689	149	1	discussion	discussion	NOUN
ajfa-1689	149	2	of	of	ADP
ajfa-1689	149	3	findings	finding	NOUN
ajfa-1689	149	4	four	four	NUM
ajfa-1689	149	5	questions	question	NOUN
ajfa-1689	149	6	each	each	PRON
ajfa-1689	149	7	were	be	AUX
ajfa-1689	149	8	set	set	VERB
ajfa-1689	149	9	on	on	ADP
ajfa-1689	149	10	each	each	PRON
ajfa-1689	149	11	of	of	ADP
ajfa-1689	149	12	the	the	DET
ajfa-1689	149	13	5	5	NUM
ajfa-1689	149	14	key	key	ADJ
ajfa-1689	149	15	areas	area	NOUN
ajfa-1689	149	16	of	of	ADP
ajfa-1689	149	17	budgeting	budgeting	NOUN
ajfa-1689	149	18	that	that	PRON
ajfa-1689	149	19	were	be	AUX
ajfa-1689	149	20	looked	look	VERB
ajfa-1689	149	21	into	into	ADP
ajfa-1689	149	22	.	.	PUNCT
ajfa-1689	150	1	each	each	DET
ajfa-1689	150	2	questionnaire	questionnaire	NOUN
ajfa-1689	150	3	contain	contain	VERB
ajfa-1689	150	4	20	20	NUM
ajfa-1689	150	5	questions	question	NOUN
ajfa-1689	150	6	and	and	CCONJ
ajfa-1689	150	7	this	this	DET
ajfa-1689	150	8	sum	sum	NOUN
ajfa-1689	150	9	up	up	ADP
ajfa-1689	150	10	to	to	ADP
ajfa-1689	150	11	a	a	DET
ajfa-1689	150	12	total	total	NOUN
ajfa-1689	150	13	of	of	ADP
ajfa-1689	150	14	10,000(20x500	10,000(20x500	NUM
ajfa-1689	150	15	)	)	PUNCT
ajfa-1689	150	16	in	in	ADP
ajfa-1689	150	17	all	all	PRON
ajfa-1689	150	18	that	that	PRON
ajfa-1689	150	19	were	be	AUX
ajfa-1689	150	20	administered	administer	VERB
ajfa-1689	150	21	.	.	PUNCT
ajfa-1689	151	1	out	out	ADP
ajfa-1689	151	2	of	of	ADP
ajfa-1689	151	3	the	the	DET
ajfa-1689	151	4	500	500	NUM
ajfa-1689	151	5	questionnaires	questionnaire	NOUN
ajfa-1689	151	6	that	that	PRON
ajfa-1689	151	7	were	be	AUX
ajfa-1689	151	8	administered	administer	VERB
ajfa-1689	151	9	,	,	PUNCT
ajfa-1689	151	10	only	only	ADV
ajfa-1689	151	11	420	420	NUM
ajfa-1689	151	12	were	be	AUX
ajfa-1689	151	13	returned	return	VERB
ajfa-1689	151	14	.	.	PUNCT
ajfa-1689	152	1	the	the	DET
ajfa-1689	152	2	break	break	NOUN
ajfa-1689	152	3	down	down	ADP
ajfa-1689	152	4	of	of	ADP
ajfa-1689	152	5	the	the	DET
ajfa-1689	152	6	returned	return	VERB
ajfa-1689	152	7	questionnaires	questionnaire	NOUN
ajfa-1689	152	8	is	be	AUX
ajfa-1689	152	9	as	as	SCONJ
ajfa-1689	152	10	follows	follow	VERB
ajfa-1689	152	11	:	:	PUNCT
ajfa-1689	152	12	ministries	ministry	NOUN
ajfa-1689	152	13	90	90	NUM
ajfa-1689	152	14	agencies	agency	NOUN
ajfa-1689	152	15	80	80	NUM
ajfa-1689	152	16	corporations	corporation	NOUN
ajfa-1689	152	17	75	75	NUM
ajfa-1689	152	18	institutions	institution	NOUN
ajfa-1689	152	19	85	85	NUM
ajfa-1689	152	20	local	local	ADJ
ajfa-1689	152	21	governments	government	NOUN
ajfa-1689	152	22	90	90	NUM
ajfa-1689	152	23	420	420	NUM
ajfa-1689	152	24	asian	asian	ADJ
ajfa-1689	152	25	journal	journal	NOUN
ajfa-1689	152	26	of	of	ADP
ajfa-1689	152	27	finance	finance	PROPN
ajfa-1689	152	28	&	&	CCONJ
ajfa-1689	152	29	accounting	accounting	PROPN
ajfa-1689	152	30	issn	issn	PROPN
ajfa-1689	152	31	1946	1946	NUM
ajfa-1689	152	32	-	-	PUNCT
ajfa-1689	152	33	052x	052x	NOUN
ajfa-1689	152	34	2012	2012	NUM
ajfa-1689	152	35	,	,	PUNCT
ajfa-1689	152	36	vol	vol	NOUN
ajfa-1689	152	37	.	.	PROPN
ajfa-1689	152	38	4	4	NUM
ajfa-1689	152	39	,	,	PUNCT
ajfa-1689	152	40	no	no	INTJ
ajfa-1689	152	41	.	.	NOUN
ajfa-1689	152	42	2	2	NUM
ajfa-1689	152	43	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-1689	152	44	152	152	NUM
ajfa-1689	152	45	result	result	NOUN
ajfa-1689	152	46	of	of	ADP
ajfa-1689	152	47	responses	response	NOUN
ajfa-1689	152	48	of	of	ADP
ajfa-1689	152	49	questionnaires	questionnaire	NOUN
ajfa-1689	152	50	administered	administer	VERB
ajfa-1689	152	51	questions	question	NOUN
ajfa-1689	152	52	type	type	NOUN
ajfa-1689	153	1	yes	yes	INTJ
ajfa-1689	153	2	%	%	INTJ
ajfa-1689	154	1	no	no	DET
ajfa-1689	154	2	%	%	NOUN
ajfa-1689	154	3	total	total	ADJ
ajfa-1689	154	4	%	%	NOUN
ajfa-1689	154	5	q1	q1	PROPN
ajfa-1689	154	6	.	.	PUNCT
ajfa-1689	155	1	whether	whether	SCONJ
ajfa-1689	155	2	there	there	PRON
ajfa-1689	155	3	is	be	VERB
ajfa-1689	155	4	awareness	awareness	NOUN
ajfa-1689	155	5	700	700	NUM
ajfa-1689	155	6	35	35	NUM
ajfa-1689	155	7	1300	1300	NUM
ajfa-1689	155	8	65	65	NUM
ajfa-1689	155	9	10,000	10,000	NUM
ajfa-1689	155	10	100	100	NUM
ajfa-1689	155	11	of	of	ADP
ajfa-1689	155	12	budget	budget	NOUN
ajfa-1689	155	13	formulation	formulation	NOUN
ajfa-1689	155	14	q2	q2	NOUN
ajfa-1689	155	15	.	.	PUNCT
ajfa-1689	156	1	whether	whether	SCONJ
ajfa-1689	156	2	there	there	PRON
ajfa-1689	156	3	is	be	VERB
ajfa-1689	156	4	inadequacy	inadequacy	NOUN
ajfa-1689	156	5	820	820	NUM
ajfa-1689	156	6	41	41	NUM
ajfa-1689	156	7	1180	1180	NUM
ajfa-1689	156	8	59	59	NUM
ajfa-1689	156	9	10,000	10,000	NUM
ajfa-1689	156	10	100	100	NUM
ajfa-1689	156	11	of	of	ADP
ajfa-1689	156	12	budget	budget	NOUN
ajfa-1689	156	13	formulation	formulation	NOUN
ajfa-1689	156	14	q3	q3	NOUN
ajfa-1689	156	15	.	.	PUNCT
ajfa-1689	157	1	whether	whether	SCONJ
ajfa-1689	157	2	budget	budget	NOUN
ajfa-1689	157	3	provisions	provision	NOUN
ajfa-1689	157	4	are	be	AUX
ajfa-1689	157	5	900	900	NUM
ajfa-1689	157	6	45	45	NUM
ajfa-1689	157	7	1100	1100	NUM
ajfa-1689	157	8	55	55	NUM
ajfa-1689	157	9	10,000	10,000	NUM
ajfa-1689	157	10	100	100	NUM
ajfa-1689	157	11	adhere	adhere	ADV
ajfa-1689	157	12	to	to	ADP
ajfa-1689	157	13	q4	q4	PROPN
ajfa-1689	157	14	.	.	PUNCT
ajfa-1689	158	1	whether	whether	SCONJ
ajfa-1689	158	2	there	there	PRON
ajfa-1689	158	3	is	be	VERB
ajfa-1689	158	4	compliance	compliance	NOUN
ajfa-1689	158	5	750	750	NUM
ajfa-1689	158	6	37.5	37.5	NUM
ajfa-1689	158	7	1250	1250	NUM
ajfa-1689	158	8	62.5	62.5	NUM
ajfa-1689	158	9	10,000	10,000	NUM
ajfa-1689	158	10	100	100	NUM
ajfa-1689	158	11	with	with	ADP
ajfa-1689	158	12	due	due	ADJ
ajfa-1689	158	13	process	process	NOUN
ajfa-1689	158	14	q5	q5	PROPN
ajfa-1689	158	15	.	.	PUNCT
ajfa-1689	159	1	whether	whether	SCONJ
ajfa-1689	159	2	budgets	budget	NOUN
ajfa-1689	159	3	are	be	AUX
ajfa-1689	159	4	effectively	effectively	ADV
ajfa-1689	159	5	650	650	NUM
ajfa-1689	159	6	32.5	32.5	NUM
ajfa-1689	159	7	1350	1350	NUM
ajfa-1689	159	8	67.5	67.5	NUM
ajfa-1689	159	9	10,000	10,000	NUM
ajfa-1689	159	10	100	100	NUM
ajfa-1689	159	11	monitored	monitor	VERB
ajfa-1689	159	12	&	&	CCONJ
ajfa-1689	159	13	implemented	implement	VERB
ajfa-1689	159	14	source	source	NOUN
ajfa-1689	159	15	:	:	PUNCT
ajfa-1689	159	16	questionnaires	questionnaire	NOUN
ajfa-1689	159	17	administered	administer	VERB
ajfa-1689	159	18	2012	2012	NUM
ajfa-1689	159	19	the	the	DET
ajfa-1689	159	20	responses	response	NOUN
ajfa-1689	159	21	from	from	ADP
ajfa-1689	159	22	the	the	DET
ajfa-1689	159	23	questionnaires	questionnaire	NOUN
ajfa-1689	159	24	administered	administer	VERB
ajfa-1689	159	25	as	as	SCONJ
ajfa-1689	159	26	can	can	AUX
ajfa-1689	159	27	be	be	AUX
ajfa-1689	159	28	seen	see	VERB
ajfa-1689	159	29	from	from	ADP
ajfa-1689	159	30	the	the	DET
ajfa-1689	159	31	result	result	NOUN
ajfa-1689	159	32	indicate	indicate	VERB
ajfa-1689	159	33	a	a	DET
ajfa-1689	159	34	higher	high	ADJ
ajfa-1689	159	35	percentage	percentage	NOUN
ajfa-1689	159	36	of	of	ADP
ajfa-1689	159	37	‘	'	PUNCT
ajfa-1689	159	38	no	no	DET
ajfa-1689	159	39	’	'	PUNCT
ajfa-1689	159	40	response	response	NOUN
ajfa-1689	159	41	in	in	ADP
ajfa-1689	159	42	comparison	comparison	NOUN
ajfa-1689	159	43	with	with	ADP
ajfa-1689	159	44	the	the	DET
ajfa-1689	159	45	‘	'	PUNCT
ajfa-1689	159	46	yes	yes	ADJ
ajfa-1689	159	47	’	'	PUNCT
ajfa-1689	159	48	response	response	NOUN
ajfa-1689	159	49	for	for	ADP
ajfa-1689	159	50	virtually	virtually	ADV
ajfa-1689	159	51	all	all	DET
ajfa-1689	159	52	the	the	DET
ajfa-1689	159	53	questions	question	NOUN
ajfa-1689	159	54	in	in	ADP
ajfa-1689	159	55	the	the	DET
ajfa-1689	159	56	questionnaires	questionnaire	NOUN
ajfa-1689	159	57	that	that	PRON
ajfa-1689	159	58	were	be	AUX
ajfa-1689	159	59	administered	administer	VERB
ajfa-1689	159	60	.	.	PUNCT
ajfa-1689	160	1	what	what	PRON
ajfa-1689	160	2	the	the	DET
ajfa-1689	160	3	result	result	NOUN
ajfa-1689	160	4	suggests	suggest	VERB
ajfa-1689	160	5	is	be	AUX
ajfa-1689	160	6	that	that	SCONJ
ajfa-1689	160	7	the	the	DET
ajfa-1689	160	8	people	people	NOUN
ajfa-1689	160	9	that	that	PRON
ajfa-1689	160	10	are	be	AUX
ajfa-1689	160	11	concern	concern	NOUN
ajfa-1689	160	12	with	with	ADP
ajfa-1689	160	13	budget	budget	NOUN
ajfa-1689	160	14	formulation	formulation	NOUN
ajfa-1689	160	15	are	be	AUX
ajfa-1689	160	16	not	not	PART
ajfa-1689	160	17	fully	fully	ADV
ajfa-1689	160	18	carried	carry	VERB
ajfa-1689	160	19	along	along	ADP
ajfa-1689	160	20	and	and	CCONJ
ajfa-1689	160	21	this	this	PRON
ajfa-1689	160	22	accounted	account	VERB
ajfa-1689	160	23	for	for	ADP
ajfa-1689	160	24	the	the	DET
ajfa-1689	160	25	inadequacy	inadequacy	NOUN
ajfa-1689	160	26	of	of	ADP
ajfa-1689	160	27	budget	budget	NOUN
ajfa-1689	160	28	formulation	formulation	NOUN
ajfa-1689	160	29	.	.	PUNCT
ajfa-1689	161	1	besides	besides	SCONJ
ajfa-1689	161	2	,	,	PUNCT
ajfa-1689	161	3	there	there	PRON
ajfa-1689	161	4	is	be	VERB
ajfa-1689	161	5	lack	lack	NOUN
ajfa-1689	161	6	and	and	CCONJ
ajfa-1689	161	7	disrespect	disrespect	VERB
ajfa-1689	161	8	for	for	ADP
ajfa-1689	161	9	due	due	ADJ
ajfa-1689	161	10	process	process	NOUN
ajfa-1689	161	11	because	because	SCONJ
ajfa-1689	161	12	of	of	ADP
ajfa-1689	161	13	low	low	ADJ
ajfa-1689	161	14	level	level	NOUN
ajfa-1689	161	15	of	of	ADP
ajfa-1689	161	16	compliance	compliance	NOUN
ajfa-1689	161	17	with	with	ADP
ajfa-1689	161	18	budgetary	budgetary	ADJ
ajfa-1689	161	19	provisions	provision	NOUN
ajfa-1689	161	20	.	.	PUNCT
ajfa-1689	162	1	in	in	ADP
ajfa-1689	162	2	terms	term	NOUN
ajfa-1689	162	3	of	of	ADP
ajfa-1689	162	4	monitoring	monitoring	NOUN
ajfa-1689	162	5	and	and	CCONJ
ajfa-1689	162	6	implementation	implementation	NOUN
ajfa-1689	162	7	,	,	PUNCT
ajfa-1689	162	8	67.5	67.5	NUM
ajfa-1689	162	9	%	%	NOUN
ajfa-1689	162	10	of	of	ADP
ajfa-1689	162	11	the	the	DET
ajfa-1689	162	12	responses	response	NOUN
ajfa-1689	162	13	show	show	VERB
ajfa-1689	162	14	that	that	SCONJ
ajfa-1689	162	15	budget	budget	NOUN
ajfa-1689	162	16	are	be	AUX
ajfa-1689	162	17	not	not	PART
ajfa-1689	162	18	well	well	ADV
ajfa-1689	162	19	monitored	monitor	VERB
ajfa-1689	162	20	and	and	CCONJ
ajfa-1689	162	21	not	not	PART
ajfa-1689	162	22	fully	fully	ADV
ajfa-1689	162	23	implemented	implement	VERB
ajfa-1689	162	24	and	and	CCONJ
ajfa-1689	162	25	this	this	PRON
ajfa-1689	162	26	is	be	AUX
ajfa-1689	162	27	evidence	evidence	NOUN
ajfa-1689	162	28	by	by	ADP
ajfa-1689	162	29	so	so	ADV
ajfa-1689	162	30	many	many	ADJ
ajfa-1689	162	31	uncompleted	uncompleted	ADJ
ajfa-1689	162	32	and	and	CCONJ
ajfa-1689	162	33	abandoned	abandon	VERB
ajfa-1689	162	34	projects	project	NOUN
ajfa-1689	162	35	littered	litter	VERB
ajfa-1689	162	36	around	around	ADV
ajfa-1689	162	37	.	.	PUNCT
ajfa-1689	163	1	conclusion	conclusion	NOUN
ajfa-1689	163	2	the	the	DET
ajfa-1689	163	3	essence	essence	NOUN
ajfa-1689	163	4	of	of	ADP
ajfa-1689	163	5	this	this	DET
ajfa-1689	163	6	paper	paper	NOUN
ajfa-1689	163	7	is	be	AUX
ajfa-1689	163	8	to	to	PART
ajfa-1689	163	9	provide	provide	VERB
ajfa-1689	163	10	a	a	DET
ajfa-1689	163	11	way	way	NOUN
ajfa-1689	163	12	of	of	ADP
ajfa-1689	163	13	getting	get	VERB
ajfa-1689	163	14	out	out	ADP
ajfa-1689	163	15	of	of	ADP
ajfa-1689	163	16	the	the	DET
ajfa-1689	163	17	jinx	jinx	NOUN
ajfa-1689	163	18	of	of	ADP
ajfa-1689	163	19	continual	continual	ADJ
ajfa-1689	163	20	and	and	CCONJ
ajfa-1689	163	21	repited	repite	VERB
ajfa-1689	163	22	adverse	adverse	ADJ
ajfa-1689	163	23	budgetary	budgetary	ADJ
ajfa-1689	163	24	performance	performance	NOUN
ajfa-1689	163	25	.	.	PUNCT
ajfa-1689	164	1	the	the	DET
ajfa-1689	164	2	paper	paper	NOUN
ajfa-1689	164	3	reveals	reveal	VERB
ajfa-1689	164	4	the	the	DET
ajfa-1689	164	5	need	need	NOUN
ajfa-1689	164	6	for	for	ADP
ajfa-1689	164	7	due	due	ADJ
ajfa-1689	164	8	process	process	NOUN
ajfa-1689	164	9	in	in	ADP
ajfa-1689	164	10	budget	budget	NOUN
ajfa-1689	164	11	implementation	implementation	NOUN
ajfa-1689	164	12	in	in	ADP
ajfa-1689	164	13	order	order	NOUN
ajfa-1689	164	14	to	to	PART
ajfa-1689	164	15	secure	secure	VERB
ajfa-1689	164	16	best	good	ADJ
ajfa-1689	164	17	value	value	NOUN
ajfa-1689	164	18	in	in	ADP
ajfa-1689	164	19	terms	term	NOUN
ajfa-1689	164	20	of	of	ADP
ajfa-1689	164	21	allocation	allocation	NOUN
ajfa-1689	164	22	and	and	CCONJ
ajfa-1689	164	23	utilization	utilization	NOUN
ajfa-1689	164	24	of	of	ADP
ajfa-1689	164	25	scarce	scarce	ADJ
ajfa-1689	164	26	resources	resource	NOUN
ajfa-1689	164	27	that	that	PRON
ajfa-1689	164	28	are	be	AUX
ajfa-1689	164	29	available	available	ADJ
ajfa-1689	164	30	to	to	ADP
ajfa-1689	164	31	the	the	DET
ajfa-1689	164	32	society	society	NOUN
ajfa-1689	164	33	.	.	PUNCT
ajfa-1689	165	1	the	the	DET
ajfa-1689	165	2	paper	paper	NOUN
ajfa-1689	165	3	identified	identify	VERB
ajfa-1689	165	4	the	the	DET
ajfa-1689	165	5	overall	overall	ADJ
ajfa-1689	165	6	characteristics	characteristic	NOUN
ajfa-1689	165	7	of	of	ADP
ajfa-1689	165	8	a	a	DET
ajfa-1689	165	9	good	good	ADJ
ajfa-1689	165	10	public	public	ADJ
ajfa-1689	165	11	procurement	procurement	NOUN
ajfa-1689	165	12	system	system	NOUN
ajfa-1689	165	13	to	to	PART
ajfa-1689	165	14	include	include	VERB
ajfa-1689	165	15	a	a	DET
ajfa-1689	165	16	strong	strong	ADJ
ajfa-1689	165	17	legal	legal	ADJ
ajfa-1689	165	18	,	,	PUNCT
ajfa-1689	165	19	organizational	organizational	ADJ
ajfa-1689	165	20	and	and	CCONJ
ajfa-1689	165	21	professional	professional	ADJ
ajfa-1689	165	22	framework	framework	NOUN
ajfa-1689	165	23	to	to	PART
ajfa-1689	165	24	make	make	VERB
ajfa-1689	165	25	the	the	DET
ajfa-1689	165	26	system	system	NOUN
ajfa-1689	165	27	robust	robust	ADJ
ajfa-1689	165	28	and	and	CCONJ
ajfa-1689	165	29	effective	effective	ADJ
ajfa-1689	165	30	.	.	PUNCT
ajfa-1689	166	1	furthermore	furthermore	ADV
ajfa-1689	166	2	,	,	PUNCT
ajfa-1689	166	3	the	the	DET
ajfa-1689	166	4	paper	paper	NOUN
ajfa-1689	166	5	highlighted	highlight	VERB
ajfa-1689	166	6	the	the	DET
ajfa-1689	166	7	need	need	NOUN
ajfa-1689	166	8	for	for	SCONJ
ajfa-1689	166	9	a	a	DET
ajfa-1689	166	10	budget	budget	NOUN
ajfa-1689	166	11	implementation	implementation	NOUN
ajfa-1689	166	12	process	process	NOUN
ajfa-1689	166	13	to	to	PART
ajfa-1689	166	14	be	be	AUX
ajfa-1689	166	15	carried	carry	VERB
ajfa-1689	166	16	out	out	ADP
ajfa-1689	166	17	under	under	ADP
ajfa-1689	166	18	the	the	DET
ajfa-1689	166	19	constraint	constraint	NOUN
ajfa-1689	166	20	of	of	ADP
ajfa-1689	166	21	value	value	NOUN
ajfa-1689	166	22	-	-	PUNCT
ajfa-1689	166	23	for	for	ADP
ajfa-1689	166	24	-	-	PUNCT
ajfa-1689	166	25	money	money	NOUN
ajfa-1689	166	26	,	,	PUNCT
ajfa-1689	166	27	accountability	accountability	NOUN
ajfa-1689	166	28	and	and	CCONJ
ajfa-1689	166	29	transparency	transparency	NOUN
ajfa-1689	166	30	.	.	PUNCT
ajfa-1689	167	1	it	it	PRON
ajfa-1689	167	2	highlighted	highlight	VERB
ajfa-1689	167	3	and	and	CCONJ
ajfa-1689	167	4	discussed	discuss	VERB
ajfa-1689	167	5	,	,	PUNCT
ajfa-1689	167	6	in	in	ADP
ajfa-1689	167	7	same	same	ADJ
ajfa-1689	167	8	details	detail	NOUN
ajfa-1689	167	9	,	,	PUNCT
ajfa-1689	167	10	the	the	DET
ajfa-1689	167	11	elements	element	NOUN
ajfa-1689	167	12	of	of	ADP
ajfa-1689	167	13	value	value	NOUN
ajfa-1689	167	14	-	-	PUNCT
ajfa-1689	167	15	for	for	ADP
ajfa-1689	167	16	money	money	NOUN
ajfa-1689	167	17	;	;	PUNCT
ajfa-1689	167	18	economy	economy	NOUN
ajfa-1689	167	19	,	,	PUNCT
ajfa-1689	167	20	efficiency	efficiency	NOUN
ajfa-1689	167	21	and	and	CCONJ
ajfa-1689	167	22	effectiveness	effectiveness	NOUN
ajfa-1689	167	23	.	.	PUNCT
ajfa-1689	168	1	a	a	DET
ajfa-1689	168	2	good	good	ADJ
ajfa-1689	168	3	public	public	ADJ
ajfa-1689	168	4	procurement	procurement	NOUN
ajfa-1689	168	5	system	system	NOUN
ajfa-1689	168	6	delivers	deliver	VERB
ajfa-1689	168	7	value	value	NOUN
ajfa-1689	168	8	-	-	PUNCT
ajfa-1689	168	9	for	for	ADP
ajfa-1689	168	10	-	-	PUNCT
ajfa-1689	168	11	money	money	NOUN
ajfa-1689	168	12	in	in	ADP
ajfa-1689	168	13	procurement	procurement	NOUN
ajfa-1689	168	14	activities	activity	NOUN
ajfa-1689	168	15	.	.	PUNCT
ajfa-1689	169	1	finally	finally	ADV
ajfa-1689	169	2	,	,	PUNCT
ajfa-1689	169	3	the	the	DET
ajfa-1689	169	4	due	due	ADJ
ajfa-1689	169	5	process	process	NOUN
ajfa-1689	169	6	mechanism	mechanism	NOUN
ajfa-1689	169	7	has	have	AUX
ajfa-1689	169	8	been	be	AUX
ajfa-1689	169	9	discovered	discover	VERB
ajfa-1689	169	10	to	to	PART
ajfa-1689	169	11	have	have	AUX
ajfa-1689	169	12	“	"	PUNCT
ajfa-1689	169	13	struck	strike	VERB
ajfa-1689	169	14	the	the	DET
ajfa-1689	169	15	right	right	ADJ
ajfa-1689	169	16	chord	chord	NOUN
ajfa-1689	169	17	”	"	PUNCT
ajfa-1689	169	18	confirming	confirm	VERB
ajfa-1689	169	19	that	that	SCONJ
ajfa-1689	169	20	system	system	NOUN
ajfa-1689	169	21	control	control	NOUN
ajfa-1689	169	22	is	be	AUX
ajfa-1689	169	23	the	the	DET
ajfa-1689	169	24	correct	correct	ADJ
ajfa-1689	169	25	way	way	NOUN
ajfa-1689	169	26	asian	asian	ADJ
ajfa-1689	169	27	journal	journal	NOUN
ajfa-1689	169	28	of	of	ADP
ajfa-1689	169	29	finance	finance	PROPN
ajfa-1689	169	30	&	&	CCONJ
ajfa-1689	169	31	accounting	accounting	PROPN
ajfa-1689	169	32	issn	issn	PROPN
ajfa-1689	169	33	1946	1946	NUM
ajfa-1689	169	34	-	-	PUNCT
ajfa-1689	169	35	052x	052x	NOUN
ajfa-1689	169	36	2012	2012	NUM
ajfa-1689	169	37	,	,	PUNCT
ajfa-1689	169	38	vol	vol	NOUN
ajfa-1689	169	39	.	.	PROPN
ajfa-1689	169	40	4	4	NUM
ajfa-1689	169	41	,	,	PUNCT
ajfa-1689	169	42	no	no	INTJ
ajfa-1689	169	43	.	.	NOUN
ajfa-1689	169	44	2	2	NUM
ajfa-1689	169	45	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NOUN
ajfa-1689	169	46	153	153	NUM
ajfa-1689	169	47	to	to	PART
ajfa-1689	169	48	go	go	VERB
ajfa-1689	169	49	where	where	SCONJ
ajfa-1689	169	50	moral	moral	ADJ
ajfa-1689	169	51	suasion	suasion	NOUN
ajfa-1689	169	52	,	,	PUNCT
ajfa-1689	169	53	threats	threat	NOUN
ajfa-1689	169	54	,	,	PUNCT
ajfa-1689	169	55	probes	probe	NOUN
ajfa-1689	169	56	and	and	CCONJ
ajfa-1689	169	57	emphasis	emphasis	NOUN
ajfa-1689	169	58	on	on	ADP
ajfa-1689	169	59	reparation	reparation	NOUN
ajfa-1689	169	60	have	have	AUX
ajfa-1689	169	61	proved	prove	VERB
ajfa-1689	169	62	unsuccessful	unsuccessful	ADJ
ajfa-1689	169	63	in	in	ADP
ajfa-1689	169	64	guarding	guard	VERB
ajfa-1689	169	65	resources	resource	NOUN
ajfa-1689	169	66	.	.	PUNCT
ajfa-1689	170	1	therefore	therefore	ADV
ajfa-1689	170	2	,	,	PUNCT
ajfa-1689	170	3	the	the	DET
ajfa-1689	170	4	study	study	NOUN
ajfa-1689	170	5	has	have	AUX
ajfa-1689	170	6	shown	show	VERB
ajfa-1689	170	7	that	that	SCONJ
ajfa-1689	170	8	due	due	ADJ
ajfa-1689	170	9	process	process	NOUN
ajfa-1689	170	10	,	,	PUNCT
ajfa-1689	170	11	value	value	NOUN
ajfa-1689	170	12	for	for	ADP
ajfa-1689	170	13	-	-	PUNCT
ajfa-1689	170	14	money	money	NOUN
ajfa-1689	170	15	audit	audit	NOUN
ajfa-1689	170	16	and	and	CCONJ
ajfa-1689	170	17	cost	cost	NOUN
ajfa-1689	170	18	audit	audit	NOUN
ajfa-1689	170	19	are	be	AUX
ajfa-1689	170	20	necessary	necessary	ADJ
ajfa-1689	170	21	and	and	CCONJ
ajfa-1689	170	22	imperative	imperative	ADJ
ajfa-1689	170	23	in	in	ADP
ajfa-1689	170	24	budget	budget	NOUN
ajfa-1689	170	25	implementation	implementation	NOUN
ajfa-1689	170	26	.	.	PUNCT
ajfa-1689	171	1	due	due	ADJ
ajfa-1689	171	2	process	process	NOUN
ajfa-1689	171	3	”	"	PUNCT
ajfa-1689	171	4	mechanism	mechanism	NOUN
ajfa-1689	171	5	is	be	AUX
ajfa-1689	171	6	a	a	DET
ajfa-1689	171	7	model	model	NOUN
ajfa-1689	171	8	which	which	PRON
ajfa-1689	171	9	has	have	AUX
ajfa-1689	171	10	proved	prove	VERB
ajfa-1689	171	11	its	its	PRON
ajfa-1689	171	12	effectiveness	effectiveness	NOUN
ajfa-1689	171	13	.	.	PUNCT
ajfa-1689	172	1	recommendation	recommendation	NOUN
ajfa-1689	172	2	and	and	CCONJ
ajfa-1689	172	3	policy	policy	NOUN
ajfa-1689	172	4	implementation	implementation	NOUN
ajfa-1689	172	5	there	there	PRON
ajfa-1689	172	6	is	be	VERB
ajfa-1689	172	7	the	the	DET
ajfa-1689	172	8	need	need	NOUN
ajfa-1689	172	9	to	to	PART
ajfa-1689	172	10	encourage	encourage	VERB
ajfa-1689	172	11	professionalism	professionalism	NOUN
ajfa-1689	172	12	in	in	ADP
ajfa-1689	172	13	post	post	NOUN
ajfa-1689	172	14	project	project	NOUN
ajfa-1689	172	15	review	review	NOUN
ajfa-1689	172	16	technique	technique	NOUN
ajfa-1689	172	17	of	of	ADP
ajfa-1689	172	18	value	value	NOUN
ajfa-1689	172	19	for	for	ADP
ajfa-1689	172	20	money	money	NOUN
ajfa-1689	172	21	concept	concept	NOUN
ajfa-1689	172	22	,	,	PUNCT
ajfa-1689	172	23	performance	performance	NOUN
ajfa-1689	172	24	measurement	measurement	NOUN
ajfa-1689	172	25	and	and	CCONJ
ajfa-1689	172	26	benchmarking	benchmarke	VERB
ajfa-1689	172	27	so	so	SCONJ
ajfa-1689	172	28	that	that	SCONJ
ajfa-1689	172	29	the	the	DET
ajfa-1689	172	30	continuous	continuous	ADJ
ajfa-1689	172	31	process	process	NOUN
ajfa-1689	172	32	and	and	CCONJ
ajfa-1689	172	33	improvement	improvement	NOUN
ajfa-1689	172	34	suggested	suggest	VERB
ajfa-1689	172	35	here	here	ADV
ajfa-1689	172	36	can	can	AUX
ajfa-1689	172	37	be	be	AUX
ajfa-1689	172	38	imbibed	imbibe	VERB
ajfa-1689	172	39	as	as	ADP
ajfa-1689	172	40	a	a	DET
ajfa-1689	172	41	national	national	ADJ
ajfa-1689	172	42	corporate	corporate	ADJ
ajfa-1689	172	43	culture	culture	NOUN
ajfa-1689	172	44	.	.	PUNCT
ajfa-1689	173	1	it	it	PRON
ajfa-1689	173	2	is	be	AUX
ajfa-1689	173	3	recommended	recommend	VERB
ajfa-1689	173	4	that	that	SCONJ
ajfa-1689	173	5	due	due	ADJ
ajfa-1689	173	6	processes	process	NOUN
ajfa-1689	173	7	and	and	CCONJ
ajfa-1689	173	8	value	value	NOUN
ajfa-1689	173	9	-	-	PUNCT
ajfa-1689	173	10	for	for	ADP
ajfa-1689	173	11	-	-	PUNCT
ajfa-1689	173	12	money	money	NOUN
ajfa-1689	173	13	audits	audits	NOUN
ajfa-1689	173	14	should	should	AUX
ajfa-1689	173	15	remain	remain	VERB
ajfa-1689	173	16	in	in	ADP
ajfa-1689	173	17	our	our	PRON
ajfa-1689	173	18	policy	policy	NOUN
ajfa-1689	173	19	for	for	ADP
ajfa-1689	173	20	economy	economy	NOUN
ajfa-1689	173	21	,	,	PUNCT
ajfa-1689	173	22	efficiency	efficiency	NOUN
ajfa-1689	173	23	and	and	CCONJ
ajfa-1689	173	24	effectiveness	effectiveness	NOUN
ajfa-1689	173	25	in	in	ADP
ajfa-1689	173	26	the	the	DET
ajfa-1689	173	27	use	use	NOUN
ajfa-1689	173	28	of	of	ADP
ajfa-1689	173	29	resources	resource	NOUN
ajfa-1689	173	30	.	.	PUNCT
ajfa-1689	174	1	it	it	PRON
ajfa-1689	174	2	is	be	AUX
ajfa-1689	174	3	important	important	ADJ
ajfa-1689	174	4	to	to	PART
ajfa-1689	174	5	underpin	underpin	VERB
ajfa-1689	174	6	the	the	DET
ajfa-1689	174	7	due	due	ADJ
ajfa-1689	174	8	process	process	NOUN
ajfa-1689	174	9	mechanism	mechanism	NOUN
ajfa-1689	174	10	with	with	ADP
ajfa-1689	174	11	structures	structure	NOUN
ajfa-1689	174	12	,	,	PUNCT
ajfa-1689	174	13	systems	system	NOUN
ajfa-1689	174	14	,	,	PUNCT
ajfa-1689	174	15	and	and	CCONJ
ajfa-1689	174	16	skills	skill	NOUN
ajfa-1689	174	17	in	in	ADP
ajfa-1689	174	18	order	order	NOUN
ajfa-1689	174	19	to	to	PART
ajfa-1689	174	20	ensure	ensure	VERB
ajfa-1689	174	21	that	that	SCONJ
ajfa-1689	174	22	it	it	PRON
ajfa-1689	174	23	endures	endure	VERB
ajfa-1689	174	24	.	.	PUNCT
ajfa-1689	175	1	due	due	ADJ
ajfa-1689	175	2	process	process	NOUN
ajfa-1689	175	3	is	be	AUX
ajfa-1689	175	4	too	too	ADV
ajfa-1689	175	5	centralized	centralized	ADJ
ajfa-1689	175	6	and	and	CCONJ
ajfa-1689	175	7	must	must	AUX
ajfa-1689	175	8	be	be	AUX
ajfa-1689	175	9	decentralized	decentralize	VERB
ajfa-1689	175	10	in	in	ADP
ajfa-1689	175	11	order	order	NOUN
ajfa-1689	175	12	to	to	PART
ajfa-1689	175	13	move	move	VERB
ajfa-1689	175	14	procurements	procurement	NOUN
ajfa-1689	175	15	by	by	ADP
ajfa-1689	175	16	the	the	DET
ajfa-1689	175	17	spending	spend	VERB
ajfa-1689	175	18	units	unit	NOUN
ajfa-1689	175	19	from	from	ADP
ajfa-1689	175	20	the	the	DET
ajfa-1689	175	21	threshold	threshold	NOUN
ajfa-1689	175	22	of	of	ADP
ajfa-1689	175	23	the	the	DET
ajfa-1689	175	24	resident	resident	ADJ
ajfa-1689	175	25	due	due	ADJ
ajfa-1689	175	26	process	process	NOUN
ajfa-1689	175	27	team	team	NOUN
ajfa-1689	175	28	.	.	PUNCT
ajfa-1689	176	1	references	reference	NOUN
ajfa-1689	176	2	ademikhe	ademikhe	PROPN
ajfa-1689	176	3	,	,	PUNCT
ajfa-1689	176	4	s.t	s.t	PROPN
ajfa-1689	176	5	.	.	PROPN
ajfa-1689	176	6	(	(	PUNCT
ajfa-1689	176	7	2005	2005	NUM
ajfa-1689	176	8	)	)	PUNCT
ajfa-1689	176	9	.	.	PUNCT
ajfa-1689	177	1	pedagogy	pedagogy	NOUN
ajfa-1689	177	2	of	of	ADP
ajfa-1689	177	3	the	the	DET
ajfa-1689	177	4	probe	probe	NOUN
ajfa-1689	177	5	panel	panel	NOUN
ajfa-1689	177	6	and	and	CCONJ
ajfa-1689	177	7	auditing	auditing	NOUN
ajfa-1689	177	8	.	.	PUNCT
ajfa-1689	178	1	the	the	DET
ajfa-1689	178	2	nigeria	nigeria	PROPN
ajfa-1689	178	3	accountant	accountant	NOUN
ajfa-1689	178	4	,	,	PUNCT
ajfa-1689	178	5	3(4	3(4	NUM
ajfa-1689	178	6	)	)	PUNCT
ajfa-1689	178	7	,	,	PUNCT
ajfa-1689	178	8	33	33	NUM
ajfa-1689	178	9	-	-	SYM
ajfa-1689	178	10	46	46	NUM
ajfa-1689	178	11	.	.	PUNCT
ajfa-1689	179	1	afemikhe	afemikhe	PROPN
ajfa-1689	179	2	,	,	PUNCT
ajfa-1689	179	3	s.o	s.o	PROPN
ajfa-1689	179	4	.	.	PROPN
ajfa-1689	180	1	(	(	PUNCT
ajfa-1689	180	2	2003	2003	NUM
ajfa-1689	180	3	)	)	PUNCT
ajfa-1689	180	4	.	.	PUNCT
ajfa-1689	181	1	the	the	DET
ajfa-1689	181	2	pursuit	pursuit	NOUN
ajfa-1689	181	3	of	of	ADP
ajfa-1689	181	4	value	value	NOUN
ajfa-1689	181	5	for	for	ADP
ajfa-1689	181	6	money	money	NOUN
ajfa-1689	181	7	.	.	PUNCT
ajfa-1689	182	1	ibadan	ibadan	PROPN
ajfa-1689	182	2	,	,	PUNCT
ajfa-1689	182	3	nigeria	nigeria	PROPN
ajfa-1689	182	4	spectrum	spectrum	NOUN
ajfa-1689	182	5	books	book	NOUN
ajfa-1689	182	6	limited	limit	VERB
ajfa-1689	182	7	,	,	PUNCT
ajfa-1689	182	8	75162	75162	NUM
ajfa-1689	182	9	.	.	PUNCT
ajfa-1689	183	1	bendlebury	bendlebury	PROPN
ajfa-1689	183	2	,	,	PUNCT
ajfa-1689	183	3	a.	a.	NOUN
ajfa-1689	183	4	(	(	PUNCT
ajfa-1689	183	5	2005	2005	NUM
ajfa-1689	183	6	)	)	PUNCT
ajfa-1689	183	7	.	.	PUNCT
ajfa-1689	184	1	controlling	control	VERB
ajfa-1689	184	2	government	government	NOUN
ajfa-1689	184	3	spending	spending	NOUN
ajfa-1689	184	4	:	:	PUNCT
ajfa-1689	184	5	the	the	DET
ajfa-1689	184	6	ethos	ethos	NOUN
ajfa-1689	184	7	,	,	PUNCT
ajfa-1689	184	8	ethnics	ethnic	NOUN
ajfa-1689	184	9	and	and	CCONJ
ajfa-1689	184	10	economics	economic	NOUN
ajfa-1689	184	11	of	of	ADP
ajfa-1689	184	12	expenditure	expenditure	NOUN
ajfa-1689	184	13	management	management	NOUN
ajfa-1689	184	14	.	.	PUNCT
ajfa-1689	185	1	new	new	PROPN
ajfa-1689	185	2	york	york	PROPN
ajfa-1689	185	3	,	,	PUNCT
ajfa-1689	185	4	oxford	oxford	PROPN
ajfa-1689	185	5	university	university	PROPN
ajfa-1689	185	6	press	press	NOUN
ajfa-1689	185	7	,	,	PUNCT
ajfa-1689	185	8	85	85	NUM
ajfa-1689	185	9	-	-	SYM
ajfa-1689	185	10	102	102	NUM
ajfa-1689	185	11	chekwu	chekwu	NOUN
ajfa-1689	185	12	,	,	PUNCT
ajfa-1689	185	13	i.	i.	PROPN
ajfa-1689	185	14	k.	k.	PROPN
ajfa-1689	185	15	(	(	PUNCT
ajfa-1689	185	16	2205	2205	NUM
ajfa-1689	185	17	)	)	PUNCT
ajfa-1689	185	18	.	.	PUNCT
ajfa-1689	186	1	management	management	NOUN
ajfa-1689	186	2	resources	resource	NOUN
ajfa-1689	186	3	.	.	PUNCT
ajfa-1689	187	1	full	full	ADJ
ajfa-1689	187	2	implementation	implementation	NOUN
ajfa-1689	187	3	resources	resource	NOUN
ajfa-1689	187	4	and	and	CCONJ
ajfa-1689	187	5	budgeting	budgeting	NOUN
ajfa-1689	187	6	.	.	PUNCT
ajfa-1689	188	1	retrieved	retrieve	VERB
ajfa-1689	188	2	from	from	ADP
ajfa-1689	188	3	www.humtreasry.gov.uk/documents/publicaspendingandservicies	www.humtreasry.gov.uk/documents/publicaspendingandservicies	PROPN
ajfa-1689	188	4	california	california	PROPN
ajfa-1689	188	5	department	department	PROPN
ajfa-1689	188	6	of	of	ADP
ajfa-1689	188	7	finance	finance	PROPN
ajfa-1689	188	8	.	.	PUNCT
ajfa-1689	189	1	(	(	PUNCT
ajfa-1689	189	2	1998	1998	NUM
ajfa-1689	189	3	)	)	PUNCT
ajfa-1689	189	4	.	.	PUNCT
ajfa-1689	190	1	budgeting	budgeting	NOUN
ajfa-1689	190	2	and	and	CCONJ
ajfa-1689	190	3	the	the	DET
ajfa-1689	190	4	issues	issue	NOUN
ajfa-1689	190	5	involved	involve	VERB
ajfa-1689	190	6	.	.	PUNCT
ajfa-1689	191	1	retrieved	retrieve	VERB
ajfa-1689	191	2	from	from	ADP
ajfa-1689	191	3	http:/www.dof.cagor	http:/www.dof.cagor	NOUN
ajfa-1689	191	4	/	/	SYM
ajfa-1689	191	5	fiscalhistory.htm	fiscalhistory.htm	X
ajfa-1689	191	6	.	.	PUNCT
ajfa-1689	192	1	chartered	chartered	PROPN
ajfa-1689	192	2	institute	institute	PROPN
ajfa-1689	192	3	of	of	ADP
ajfa-1689	192	4	management	management	NOUN
ajfa-1689	192	5	accountant	accountant	NOUN
ajfa-1689	192	6	.	.	PUNCT
ajfa-1689	193	1	(	(	PUNCT
ajfa-1689	193	2	1982	1982	NUM
ajfa-1689	193	3	)	)	PUNCT
ajfa-1689	193	4	.	.	PUNCT
ajfa-1689	194	1	journal	journal	PROPN
ajfa-1689	194	2	of	of	ADP
ajfa-1689	194	3	management	management	NOUN
ajfa-1689	194	4	accounting	accounting	NOUN
ajfa-1689	194	5	,	,	PUNCT
ajfa-1689	194	6	5(2	5(2	NUM
ajfa-1689	194	7	)	)	PUNCT
ajfa-1689	194	8	,	,	PUNCT
ajfa-1689	194	9	37	37	NUM
ajfa-1689	194	10	-	-	SYM
ajfa-1689	194	11	45	45	NUM
ajfa-1689	194	12	johnson	johnson	PROPN
ajfa-1689	194	13	,	,	PUNCT
ajfa-1689	194	14	i.	i.	PROPN
ajfa-1689	194	15	e.	e.	PROPN
ajfa-1689	194	16	(	(	PUNCT
ajfa-1689	194	17	1992	1992	NUM
ajfa-1689	194	18	)	)	PUNCT
ajfa-1689	194	19	.	.	PUNCT
ajfa-1689	195	1	public	public	ADJ
ajfa-1689	195	2	sector	sector	NOUN
ajfa-1689	195	3	accounting	accounting	NOUN
ajfa-1689	195	4	and	and	CCONJ
ajfa-1689	195	5	financial	financial	ADJ
ajfa-1689	195	6	control	control	NOUN
ajfa-1689	195	7	,	,	PUNCT
ajfa-1689	195	8	lagos	lago	NOUN
ajfa-1689	195	9	,	,	PUNCT
ajfa-1689	195	10	nigeria	nigeria	PROPN
ajfa-1689	195	11	,	,	PUNCT
ajfa-1689	195	12	financial	financial	ADJ
ajfa-1689	195	13	training	training	PROPN
ajfa-1689	195	14	ltd	ltd	PROPN
ajfa-1689	195	15	,	,	PUNCT
ajfa-1689	195	16	132	132	NUM
ajfa-1689	195	17	-	-	SYM
ajfa-1689	195	18	144	144	NUM
ajfa-1689	195	19	meig	meig	PROPN
ajfa-1689	195	20	.	.	PUNCT
ajfa-1689	196	1	w.	w.	PROPN
ajfa-1689	196	2	,	,	PUNCT
ajfa-1689	196	3	&	&	CCONJ
ajfa-1689	196	4	meig	meig	PROPN
ajfa-1689	196	5	,	,	PUNCT
ajfa-1689	196	6	f.	f.	PROPN
ajfa-1689	196	7	(	(	PUNCT
ajfa-1689	196	8	2004	2004	NUM
ajfa-1689	196	9	)	)	PUNCT
ajfa-1689	196	10	.	.	PUNCT
ajfa-1689	197	1	accounting	account	VERB
ajfa-1689	197	2	the	the	DET
ajfa-1689	197	3	basic	basic	ADJ
ajfa-1689	197	4	business	business	NOUN
ajfa-1689	197	5	decision	decision	NOUN
ajfa-1689	197	6	new	new	PROPN
ajfa-1689	197	7	york	york	PROPN
ajfa-1689	197	8	,	,	PUNCT
ajfa-1689	197	9	usa	usa	PROPN
ajfa-1689	197	10	,	,	PUNCT
ajfa-1689	197	11	mcgraw	mcgraw	PROPN
ajfa-1689	197	12	-	-	PUNCT
ajfa-1689	197	13	hill	hill	NOUN
ajfa-1689	197	14	book	book	NOUN
ajfa-1689	197	15	company	company	NOUN
ajfa-1689	197	16	,	,	PUNCT
ajfa-1689	197	17	51	51	NUM
ajfa-1689	197	18	-	-	SYM
ajfa-1689	197	19	68	68	NUM
ajfa-1689	197	20	moss	moss	NOUN
ajfa-1689	197	21	,	,	PUNCT
ajfa-1689	197	22	d	d	X
ajfa-1689	197	23	(	(	PUNCT
ajfa-1689	197	24	2000	2000	NUM
ajfa-1689	197	25	)	)	PUNCT
ajfa-1689	197	26	.	.	PUNCT
ajfa-1689	198	1	comments	comment	NOUN
ajfa-1689	198	2	on	on	ADP
ajfa-1689	198	3	the	the	DET
ajfa-1689	198	4	fatal	fatal	ADJ
ajfa-1689	198	5	defect	defect	NOUN
ajfa-1689	198	6	in	in	ADP
ajfa-1689	198	7	the	the	DET
ajfa-1689	198	8	federal	federal	ADJ
ajfa-1689	198	9	accounting	accounting	NOUN
ajfa-1689	198	10	system	system	NOUN
ajfa-1689	198	11	.	.	PUNCT
ajfa-1689	199	1	public	public	ADJ
ajfa-1689	199	2	budgeting	budgeting	NOUN
ajfa-1689	199	3	and	and	CCONJ
ajfa-1689	199	4	finance	finance	NOUN
ajfa-1689	199	5	,	,	PUNCT
ajfa-1689	199	6	winter	winter	NOUN
ajfa-1689	199	7	,	,	PUNCT
ajfa-1689	199	8	20(4	20(4	NOUN
ajfa-1689	199	9	)	)	PUNCT
ajfa-1689	199	10	,	,	PUNCT
ajfa-1689	199	11	12	12	NUM
ajfa-1689	199	12	-	-	SYM
ajfa-1689	199	13	25	25	NUM
ajfa-1689	199	14	nwankwo	nwankwo	NOUN
ajfa-1689	199	15	,	,	PUNCT
ajfa-1689	199	16	s.	s.	PROPN
ajfa-1689	199	17	(	(	PUNCT
ajfa-1689	199	18	2004	2004	NUM
ajfa-1689	199	19	)	)	PUNCT
ajfa-1689	199	20	.	.	PUNCT
ajfa-1689	200	1	due	due	ADJ
ajfa-1689	200	2	process	process	NOUN
ajfa-1689	200	3	in	in	ADP
ajfa-1689	200	4	public	public	ADJ
ajfa-1689	200	5	accounting	accounting	NOUN
ajfa-1689	200	6	.	.	PUNCT
ajfa-1689	201	1	the	the	DET
ajfa-1689	201	2	nigerian	nigerian	ADJ
ajfa-1689	201	3	accountant	accountant	NOUN
ajfa-1689	201	4	5(2	5(2	NUM
ajfa-1689	201	5	)	)	PUNCT
ajfa-1689	201	6	,	,	PUNCT
ajfa-1689	201	7	34	34	NUM
ajfa-1689	201	8	-	-	SYM
ajfa-1689	201	9	42	42	NUM
ajfa-1689	201	10	.	.	PUNCT
ajfa-1689	202	1	okunrounmu	okunrounmu	PROPN
ajfa-1689	202	2	,	,	PUNCT
ajfa-1689	202	3	t.o.(2006	t.o.(2006	NUM
ajfa-1689	202	4	)	)	PUNCT
ajfa-1689	202	5	transparency	transparency	NOUN
ajfa-1689	202	6	,	,	PUNCT
ajfa-1689	202	7	probity	probity	NOUN
ajfa-1689	202	8	and	and	CCONJ
ajfa-1689	202	9	accountability	accountability	NOUN
ajfa-1689	202	10	fiscal	fiscal	ADJ
ajfa-1689	202	11	operation	operation	NOUN
ajfa-1689	202	12	as	as	ADP
ajfa-1689	202	13	a	a	DET
ajfa-1689	202	14	panacea	panacea	NOUN
ajfa-1689	202	15	for	for	ADP
ajfa-1689	202	16	economic	economic	ADJ
ajfa-1689	202	17	development	development	NOUN
ajfa-1689	202	18	.	.	PUNCT
ajfa-1689	203	1	cbn	cbn	PROPN
ajfa-1689	203	2	economic	economic	ADJ
ajfa-1689	203	3	and	and	CCONJ
ajfa-1689	203	4	financial	financial	ADJ
ajfa-1689	203	5	review	review	NOUN
ajfa-1689	203	6	,	,	PUNCT
ajfa-1689	203	7	3(4	3(4	NUM
ajfa-1689	203	8	)	)	PUNCT
ajfa-1689	203	9	,	,	PUNCT
ajfa-1689	203	10	91	91	NUM
ajfa-1689	203	11	-	-	SYM
ajfa-1689	203	12	103	103	NUM
ajfa-1689	203	13	.	.	PUNCT
ajfa-1689	204	1	asian	asian	ADJ
ajfa-1689	204	2	journal	journal	PROPN
ajfa-1689	204	3	of	of	ADP
ajfa-1689	204	4	finance	finance	PROPN
ajfa-1689	204	5	&	&	CCONJ
ajfa-1689	204	6	accounting	accounting	PROPN
ajfa-1689	204	7	issn	issn	PROPN
ajfa-1689	204	8	1946	1946	NUM
ajfa-1689	204	9	-	-	PUNCT
ajfa-1689	204	10	052x	052x	NOUN
ajfa-1689	204	11	2012	2012	NUM
ajfa-1689	204	12	,	,	PUNCT
ajfa-1689	204	13	vol	vol	NOUN
ajfa-1689	204	14	.	.	PROPN
ajfa-1689	204	15	4	4	NUM
ajfa-1689	204	16	,	,	PUNCT
ajfa-1689	204	17	no	no	INTJ
ajfa-1689	204	18	.	.	NOUN
ajfa-1689	204	19	2	2	NUM
ajfa-1689	204	20	www.macrothink.org/ajfa	www.macrothink.org/ajfa	NUM
ajfa-1689	204	21	154	154	NUM
ajfa-1689	204	22	olowu	olowu	NOUN
ajfa-1689	204	23	,	,	PUNCT
ajfa-1689	204	24	j.	j.	PROPN
ajfa-1689	204	25	,	,	PUNCT
ajfa-1689	204	26	&	&	CCONJ
ajfa-1689	204	27	erero	erero	PROPN
ajfa-1689	204	28	,	,	PUNCT
ajfa-1689	204	29	h.	h.	PROPN
ajfa-1689	204	30	(	(	PUNCT
ajfa-1689	204	31	1995	1995	NUM
ajfa-1689	204	32	)	)	PUNCT
ajfa-1689	204	33	.	.	PUNCT
ajfa-1689	205	1	explanation	explanation	NOUN
ajfa-1689	205	2	on	on	ADP
ajfa-1689	205	3	1991	1991	NUM
ajfa-1689	205	4	budget	budget	NOUN
ajfa-1689	205	5	and	and	CCONJ
ajfa-1689	205	6	the	the	DET
ajfa-1689	205	7	national	national	ADJ
ajfa-1689	205	8	rolling	rolling	ADJ
ajfa-1689	205	9	plan	plan	NOUN
ajfa-1689	205	10	(	(	PUNCT
ajfa-1689	205	11	1991	1991	NUM
ajfa-1689	205	12	-	-	SYM
ajfa-1689	205	13	1993	1993	NUM
ajfa-1689	205	14	)	)	PUNCT
ajfa-1689	205	15	.	.	PUNCT
ajfa-1689	206	1	nigeria	nigeria	PROPN
ajfa-1689	206	2	institute	institute	PROPN
ajfa-1689	206	3	of	of	ADP
ajfa-1689	206	4	management	management	PROPN
ajfa-1689	206	5	review	review	PROPN
ajfa-1689	206	6	,	,	PUNCT
ajfa-1689	206	7	3(2	3(2	NUM
ajfa-1689	206	8	)	)	PUNCT
ajfa-1689	206	9	,	,	PUNCT
ajfa-1689	206	10	42	42	NUM
ajfa-1689	206	11	-	-	SYM
ajfa-1689	206	12	53	53	NUM
ajfa-1689	206	13	.	.	PUNCT
ajfa-1689	207	1	omolehinwa	omolehinwa	PROPN
ajfa-1689	207	2	,	,	PUNCT
ajfa-1689	207	3	e.	e.	PROPN
ajfa-1689	207	4	(	(	PUNCT
ajfa-1689	207	5	2003	2003	NUM
ajfa-1689	207	6	)	)	PUNCT
ajfa-1689	207	7	.	.	PUNCT
ajfa-1689	208	1	government	government	NOUN
ajfa-1689	208	2	budgeting	budget	VERB
ajfa-1689	208	3	in	in	ADP
ajfa-1689	208	4	nigeria	nigeria	PROPN
ajfa-1689	208	5	,	,	PUNCT
ajfa-1689	208	6	lagos	lagos	PROPN
ajfa-1689	208	7	,	,	PUNCT
ajfa-1689	208	8	nigeria	nigeria	PROPN
ajfa-1689	208	9	,	,	PUNCT
ajfa-1689	208	10	pumark	pumark	PROPN
ajfa-1689	208	11	nig	nig	PROPN
ajfa-1689	208	12	ltd	ltd	PROPN
ajfa-1689	208	13	,	,	PUNCT
ajfa-1689	208	14	1	1	NUM
ajfa-1689	208	15	-	-	SYM
ajfa-1689	208	16	14	14	NUM
ajfa-1689	208	17	.	.	PUNCT
ajfa-1689	209	1	turn	turn	NOUN
ajfa-1689	209	2	,	,	PUNCT
ajfa-1689	209	3	a.j	a.j	PROPN
ajfa-1689	209	4	.	.	PROPN
ajfa-1689	209	5	(	(	PUNCT
ajfa-1689	209	6	2006	2006	NUM
ajfa-1689	209	7	)	)	PUNCT
ajfa-1689	209	8	.	.	PUNCT
ajfa-1689	210	1	use	use	NOUN
ajfa-1689	210	2	of	of	ADP
ajfa-1689	210	3	budgetary	budgetary	ADJ
ajfa-1689	210	4	techniques	technique	NOUN
ajfa-1689	210	5	in	in	ADP
ajfa-1689	210	6	service	service	NOUN
ajfa-1689	210	7	companies	company	NOUN
ajfa-1689	210	8	.	.	PUNCT
ajfa-1689	211	1	journal	journal	PROPN
ajfa-1689	211	2	of	of	ADP
ajfa-1689	211	3	institute	institute	PROPN
ajfa-1689	211	4	of	of	ADP
ajfa-1689	211	5	chattered	chatter	VERB
ajfa-1689	211	6	accountant	accountant	NOUN
ajfa-1689	211	7	of	of	ADP
ajfa-1689	211	8	nigeria	nigeria	PROPN
ajfa-1689	211	9	,	,	PUNCT
ajfa-1689	211	10	36(2	36(2	NUM
ajfa-1689	211	11	)	)	PUNCT
ajfa-1689	211	12	,	,	PUNCT
ajfa-1689	211	13	34	34	NUM
ajfa-1689	211	14	-	-	SYM
ajfa-1689	211	15	42	42	NUM
ajfa-1689	211	16	.	.	PUNCT
ajfa-1689	212	1	uzoma	uzoma	ADJ
ajfa-1689	212	2	,	,	PUNCT
ajfa-1689	212	3	a.	a.	NOUN
ajfa-1689	212	4	m.	m.	NOUN
ajfa-1689	212	5	(	(	PUNCT
ajfa-1689	212	6	1994	1994	NUM
ajfa-1689	212	7	)	)	PUNCT
ajfa-1689	212	8	relation	relation	NOUN
ajfa-1689	212	9	of	of	ADP
ajfa-1689	212	10	the	the	DET
ajfa-1689	212	11	budget	budget	NOUN
ajfa-1689	212	12	to	to	ADP
ajfa-1689	212	13	employee	employee	NOUN
ajfa-1689	212	14	motivation	motivation	NOUN
ajfa-1689	212	15	.	.	PUNCT
ajfa-1689	213	1	the	the	DET
ajfa-1689	213	2	role	role	NOUN
ajfa-1689	213	3	of	of	ADP
ajfa-1689	213	4	participation	participation	NOUN
ajfa-1689	213	5	in	in	ADP
ajfa-1689	213	6	the	the	DET
ajfa-1689	213	7	budget	budget	NOUN
ajfa-1689	213	8	-	-	PUNCT
ajfa-1689	213	9	construct	construct	NOUN
ajfa-1689	213	10	revisited	revisit	VERB
ajfa-1689	213	11	.	.	PUNCT
ajfa-1689	214	1	nigeria	nigeria	PROPN
ajfa-1689	214	2	financial	financial	PROPN
ajfa-1689	214	3	review	review	PROPN
ajfa-1689	214	4	,	,	PUNCT
ajfa-1689	214	5	1(5	1(5	NUM
ajfa-1689	214	6	)	)	PUNCT
ajfa-1689	214	7	,	,	PUNCT
ajfa-1689	214	8	40	40	NUM
ajfa-1689	214	9	-	-	SYM
ajfa-1689	214	10	50	50	NUM
ajfa-1689	214	11	.	.	PUNCT
ajfa-1689	215	1	world	world	PROPN
ajfa-1689	215	2	bank	bank	PROPN
ajfa-1689	215	3	evaluation	evaluation	NOUN
ajfa-1689	215	4	department	department	NOUN
ajfa-1689	215	5	.	.	PUNCT
ajfa-1689	216	1	(	(	PUNCT
ajfa-1689	216	2	1998	1998	NUM
ajfa-1689	216	3	)	)	PUNCT
ajfa-1689	216	4	.	.	PUNCT
ajfa-1689	217	1	public	public	ADJ
ajfa-1689	217	2	sector	sector	NOUN
ajfa-1689	217	3	performance	performance	NOUN
ajfa-1689	217	4	the	the	DET
ajfa-1689	217	5	critical	critical	ADJ
ajfa-1689	217	6	role	role	NOUN
ajfa-1689	217	7	of	of	ADP
ajfa-1689	217	8	evaluation	evaluation	NOUN
ajfa-1689	217	9	.	.	PUNCT
ajfa-1689	218	1	retrieved	retrieve	VERB
ajfa-1689	218	2	from	from	ADP
ajfa-1689	218	3	http./inweb18.worldbank.org	http./inweb18.worldbank.org	PROPN
ajfa-1689	218	4	.	.	PUNCT