The state's annual spending plan is in whole based on what the state agencies and programs spent the year before. Some lawmakers want to change that and are pushing for performance-based budgeting, ...
The Arkansas State Senate last week voted to repeal a law mandating that agencies use performance-based budgeting methods enabled by the state’s ERP system. But some officials said the problems with ...
This paper examines the role of cost accounting in public financial management, focusing on budget credibility, performance-based budgeting, public procurement, and corruption detection. Despite ...
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