CINXE.COM

<!DOCTYPE html><html lang="en-US"><head><title>Just a moment...</title><meta http-equiv="Content-Type" content="text/html; charset=UTF-8"><meta http-equiv="X-UA-Compatible" content="IE=Edge"><meta name="robots" content="noindex,nofollow"><meta name="viewport" content="width=device-width,initial-scale=1"><style>*{box-sizing:border-box;margin:0;padding:0}html{line-height:1.15;-webkit-text-size-adjust:100%;color:#313131;font-family:system-ui,-apple-system,BlinkMacSystemFont,Segoe UI,Roboto,Helvetica Neue,Arial,Noto Sans,sans-serif,Apple Color Emoji,Segoe UI Emoji,Segoe UI Symbol,Noto Color Emoji}body{display:flex;flex-direction:column;height:100vh;min-height:100vh}.main-content{margin:8rem auto;max-width:60rem;padding-left:1.5rem}@media (width <= 720px){.main-content{margin-top:4rem}}.h2{font-size:1.5rem;font-weight:500;line-height:2.25rem}@media (width <= 720px){.h2{font-size:1.25rem;line-height:1.5rem}}#challenge-error-text{background-image:url(data:image/svg+xml;base64,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);background-repeat:no-repeat;background-size:contain;padding-left:34px}@media (prefers-color-scheme:dark){body{background-color:#222;color:#d9d9d9}}</style><meta http-equiv="refresh" content="120"></head><body class="no-js"><div class="main-wrapper" role="main"><div class="main-content"><noscript><div class="h2"><span id="challenge-error-text">Enable JavaScript and cookies to continue</span></div></noscript></div></div><script>(function(){window._cf_chl_opt={cvId: '3',cZone: "publications.waset.org",cType: 'non-interactive',cRay: '913617fae856fdfd',cH: '64YEj_mOot50Cgi7K.zLpGtxZqimlFriGuaAeydPVyA-1739798624-1.2.1.1-eajnFaGl0w.nvVKnedGdB5YRgiiaMHluIPJn_280G1xSBUf0aLEA__DSqrEY3L0U',cUPMDTk: "\/abstracts\/search?q=municipal%20budget&__cf_chl_tk=W0TOsyacGA.gp0JWy_orXdKAsQkPEyjUYGa6S5yQRUk-1739798624-1.0.1.1-Ipssbzk5Lp2_hBBGg06fWqiNZ_79qW1UM1mtHv4nBns",cFPWv: 'b',cITimeS: '1739798624',cTTimeMs: '1000',cMTimeMs: '120000',cTplC: 0,cTplV: 5,cTplB: 'cf',cK: "",fa: "\/abstracts\/search?q=municipal%20budget&__cf_chl_f_tk=W0TOsyacGA.gp0JWy_orXdKAsQkPEyjUYGa6S5yQRUk-1739798624-1.0.1.1-Ipssbzk5Lp2_hBBGg06fWqiNZ_79qW1UM1mtHv4nBns",md: "hFr5rNMModzN15_4HPkW9A8.7crdpxIi7u57eBQ7o.E-1739798624-1.2.1.1-mN4HnfzGrJaRsMPlcVXN1509fBLPj0zfiqXlKI07wp0_Kbm2WYf2Uc2XXfWFCMHh4ZqEVGHKoeyF8Eln5IyFyQjXfO2TwsoKpyfwwR1.FCMLeep0KBMHYSTdJgei9wR6_Y6lgbDuBE.edhuGKzquCXJYyGnHPX9Ing4eYmFa1CS6gJb9c_BgI9jdY3sPBobOzDdnfykKTRhb7GY8KNaQBU_yf_6dc4w_Kh6S_wAnUPBgCcod5KJfg7kpEaTs9qsp49UE8RJpV8C1u4tQfsnsnmfIRAY5kQF3L5TJj4V4a_xVysFIhqcrlv.XgM2lagU_01LVV.CoxTtJ6ENNjypWsscYIC5.1gpjA64eZsSk.ej5mLLtHU97ceNogxgAczcKo11156iaAh6NA2pmGLpTUMnqsIXrE8PrHHacjxM_80Bk44KZDKPWdwRRSp9piNq0oJD45FKJ.7eo1P6LFowwMfCpKAmpNNCcrfpxHikPGF9HjqkRt3nqwzVZ8ymTYQ0Yyi8lsG7hn109okuS3N0ht.JTaOpa6NMSw5Av5wEKo89pOGggHq3pUt7V8UxWnefLr4YjqOWeFeYRD._w3jB58MTiOX.Nfsij2k2bnTZfkR6K2tHm.zSUkYU.fXZOn4jTblTfQQLWSTFnSOs58gT_AeMWHl5Upct2roLXNec3q9wGGyYVJXPPv_aSQQZ5xIfUtMZyvMfTU3Mr4t._Zx1GYEtOuIsOk.LnQuCcrbAs7aKiB8Cd6i0REAPBcU69PFg_JyqdtVnZDHRny3DNn6gIVeOoa5_GJN0GvbKsj7zcSIPGEB56Djhg0YwRnWkCc2B.PMWpwwZB3P9Y8TTNhD5KYKGWQERzmnk0EKf7hbzb3E0n4SnJqnlj29NvwCgoUJ4yC9d5EyJVodoY6gygfUMbgs7d8.jUr05sZ2QyYmdEa2upmndFzQrH2ONfYHi_ZPJ_06_b47NLDL5g7i2oCfkp1LmoucjL_jSzuWCwb_kT4xPbwDejMQOO5zv1MVthUu79HaOJti.G5zeTHFc.2yIxU0gHZj8mUHevcUQ94m_J9majUPJDN_pmfyB7tMa1NfZLVX60lXGCTthg8rIhSLSkTklGjM1XPn1Og2O6dK8UuMfI8IGIemuFx0vIL0kHO3hF.fWCl1WYIwhJ_4jDo8Wwf9RrunJwSnsU_30z_Zh6gkCJUrlIuauwSjes6PKsPZfvwfv0LK1I9DE0h_lmNJdgHtBeGnxBa67wvGJmg_47yly.CXGpcXqjuuOkTsf5eFsRVxoInDHp500PU41H4NzwrWlJ1E6WvgIjFESFRwjM3jfo72.RT3ex9cKd6rcYHhNCvx60XSxLHsIWwbor1pMORs5CCxzG35I7KmvDhqRuymkO4WBFpTAi9ObeCWflpUTRtHBjEs2EllWhLOUvqmaXbk.7RIcPuj.iE7XDwdUyJLjNfmMh4Md.jarMHflQ0wEwZg_6ksvZ_9oQnnFTVar.g2EtNWQtAep..f8SG0EqicU0htjY6ZpK4YvgujW4OACjBQMMqjoRNP0Z946ARbLbJHcTL2sRjyz1mZgvWRNG0dw_22ZCtS9IQGKB2QDmfZTsnJT4JK58oziwzEmxQo8.kOP_qo3MozPCCHKQhuEfwmSRARAJX81UVA8ZcL.ZD3aUwsdOzejPVJevSSHiJPtKAh3aDY6xSvzJH9._tFAe8Tu4.lDESe5viprxCt7OdA9BJ99iufKBg5SPhNuHWtlD.YbhcMkv7FnGrQAYLlKr_CcsgYDnzdozgkeMhD_aeWLIdsDcCTK8PRP4iCn7F0cDYkeFbRVf7Zsny2cZ6yu6ui3nSLfN5axpPT5x4LIMk7RriVvdEUrKh_i2FbUNFx1Z51coSex.wf6EcJi5DeAp3LdZ3zah.BNjVLBvXyLE9sDywpy2IxGyHQaiPruUroKxP0cbD7hzrsrnHmpO4mURM4A",mdrd: "YHVlo5_VfwnRzzATGIJZJUB0u1DHeRRu0Vpxs_XB6_c-1739798624-1.2.1.1-c_tNRaH5Wd0ttYRZuix41F1Pgwy57QEODstok7ikrQb7xr8mvpuwdsTiQptpqY5dHK_1simwE2zltCCirfjKbybMGnV3bghY_kE1aSfCCRBraKTkhAvrSCP47ibpsgsdipUQqqKYGtaKekZKWaGBCZtODDvc58Ev_HfZsYc8Lk73U..9QpF64ezAhj9rgaFHNkwBPTRz1ll15gblzVcUGKGHQmZj7ZcpJXVOuVP8uUOH2aE2kGkP8SWe7P_6BJCsGBw9zeajmA0ZcrqQK1zoYGKE28y0gPceXx94yJsxF95EhI48l8qMY7s7JkZc3fWVM.lE9wttqwLHlzcMzWERKW8Xkk0z3kG5HfUTdx_P.g.ADEQ4Lf1AAPQ2C5_.0xLLWVpfTZUn5PjLPHD.DTY0LDtyOLGZPViv.GgW3dx2tJgMk_ueXhY3czA2IJgIuRP8ZhK2mVMjFGepm7QVuZ8j6wy4nNINz3HjaTMK7eC01isBSdzpvx5pXowAvxRIk4CK40z2Kbu34I8lNxS43Yfd_Pps96khnbve5te9HaP7tHhLx6qAZF_mDTHfxsOjFQlI2NwdpfIjl41tnfQVWgP1bm4y_DQjeDlCASeK7ZNdSEb2AMIjbOdaknFTuUdfv_KoDEegHdd5LCKxpNuRsW8fx0pra5yOQeueDXI59wGTRLztLr4aiGTQh3atO4kt8u3mxlG9w_8BPzgqdvK.vtUEY9z.5DC.w8CU4_9tKvRzfIyTYfRPSkPHl0oTa4H2yX.aZT4lXOHqiv3vCLsMTBaP4rH.S988ghQmgfPLcQoXIdag4.VXllOwX37X0tmYg2oEgEt8fhQ9nJuJAion2HEScXy_5N5s0fMU2elyp.vpZxRL4_D_wzUviaFnRy32phebnidl2OZ2FOKp3Lpunwlkhy3vd5IWORjA5oYpvPWNSwl3qt6GeGFNsv7fbppvVnWZKX.MBev1oAvavIgyX4fQlKRIwFAoPC7WK56zJuw_NVNxvDbTCQ07M710NtSxK3SLhoG8ENcRKF5mxkcpqPkblMNPKqjw7PTUqbh2yo4wTh1IQ_V6F.40fWL09RnD3lgl0AW86ucfiFJflc8ALw.cvZI62PQxrT0PmbIZaW7gqx9dqaJFrC92hWsVX1UvEcqQJXw9gPrEPo.VEqlQqOJooXrRkoR8sXGK6dE2kZPgTlAhdP2UzdVeYkrn8sXYo4Xk9mgugMNuQDC82pHp5Ko_KfuVvq77_wu4YqlxEC1aTHWbTTJijnuh_VQGPGfZawMsh7JvGSsK4jcRBXlJFp40noIgU0fx0xfT8Ib0uv_iFVTFVc98DTpbjiMrL3E2v8UEC.ttCVTmgIQlQJLaY4gevDp7zFu40hiOJDFGn5Q1F0eiHY5r6ImtwU_IX6e78nxo8foR6GsOSpFz7nwlYGI_jwkkuGnWKRodnVsFQd4cJceIJ9iEIXTblHnnj3PHjjaGk1afrXXVTDgZv40S7zo9VofSM9FIw2w.C6jcI1sT2jnYH.Okf5tIzFtlCtpRqRENo8qordNrMO.sEmhj0zhozRoo4chrg8jPpGgcsMvLMcah1HD_M21Gl..GEOOKJ4DudaBk8Q7MU_xWqV1pFFyUnlQlNiZRF5KMQzM6IjHqM5H7cUmF5YVoTy_NxhU6YCemvBMkiHQKvBHTsqGVfdlTyOMfU_uvGLUToFV5J13NAe3LEvkxH3wfG61HwMziv6sHFkF.RkhEuuvZx_EmdNWyK2XlxioExroZhgtYqYs4ZvHTE2ycRb_QcK0p54Hyne0WiXsG8xr2YqBEvh6KkdO_wtE5h41tppG2GauXNoYfG_lBGilreiLIglyhghj9qA8B3PHHdZvGIRHiwwFZcdpRxYOtGyCD_dWf97odjTmArjP3HhOezrksCKvY8Oi27OHv7u2NwhvECdTixHiIylgxzS7OKmL7o7KdVOJ82KSub5Q"};var cpo = document.createElement('script');cpo.src = '/cdn-cgi/challenge-platform/h/b/orchestrate/chl_page/v1?ray=913617fae856fdfd';window._cf_chl_opt.cOgUHash = location.hash === '' && location.href.indexOf('#') !== -1 ? '#' : location.hash;window._cf_chl_opt.cOgUQuery = location.search === '' && location.href.slice(0, location.href.length - window._cf_chl_opt.cOgUHash.length).indexOf('?') !== -1 ? '?' : location.search;if (window.history && window.history.replaceState) {var ogU = location.pathname + window._cf_chl_opt.cOgUQuery + window._cf_chl_opt.cOgUHash;history.replaceState(null, null, "\/abstracts\/search?q=municipal%20budget&__cf_chl_rt_tk=W0TOsyacGA.gp0JWy_orXdKAsQkPEyjUYGa6S5yQRUk-1739798624-1.0.1.1-Ipssbzk5Lp2_hBBGg06fWqiNZ_79qW1UM1mtHv4nBns" + window._cf_chl_opt.cOgUHash);cpo.onload = function() {history.replaceState(null, null, ogU);}}document.getElementsByTagName('head')[0].appendChild(cpo);}());</script></body></html>