Academic literature on the topic 'Office of Program Budgeting'

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Journal articles on the topic "Office of Program Budgeting"

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Ranik Diastuti and Julita Hendrartini. "EVALUASI PERENCANAAN DAN PENGANGGARAN PROGRAM PROMOTIF DAN PREVENTIF DINAS KESEHATAN KABUPATEN TANA TIDUNG, KALIMANTAN UTARA." Jurnal Manajemen Pelayanan Kesehatan (The Indonesian Journal of Health Service Management) 23, no. 02 (2020): 58–75. http://dx.doi.org/10.22146/jmpk.v23i02.4178.

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Background: Planning and budgeting are important components of community health efforts. Budget allocation for health in Tana Tidung was small. Budget absorption in health office was also low.
 Achievement of some Minimum Service Standard (SPM) indicators still below 60%. This indicates the possibility of problems regarding the quality of planning, budgeting, or implementation of promotive
 and preventive programs. Research needs to be done to evaluate the process of planning and budgeting of promotive and preventive program in Tana Tidung district health office.
 Objective: To
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Johana Noviantika, Ribka, and Rita Myrna. "Penganggaran Berbasis Kinerja pada Dinas Koperasi, Usaha Kecil, Menengah, Perdagangan, dan Perindustrian Kota Cirebon." Jurnal Manajemen dan Ilmu Administrasi Publik (JMIAP) 7, no. 1 (2025): 140–45. https://doi.org/10.24036/jmiap.v7i1.1206.

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This study aims to analyze the performance-based budgeting implemented by the Cooperative, Small and Medium Enterprises, Trade, and Industry Office of Cirebon City. The theoretical framework for this research is the performance-based budgeting cycle proposed by Nurkholis and Khusaini (2019). A qualitative research method was employed, utilizing data collection techniques such as interviews, observations, and documentation. The results indicate that the Cooperative, Small and Medium Enterprises, Trade, and Industry Office of Cirebon City has implemented four stages of the performance-based budg
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Nurbaiti, Aida, Cecep Cecep, Intania Ihsani, and Soni Akhmad Nulqakim. "SISTEM BUDGETING PADA BAGIAN ANGGARAN DI BALAI PEMASYARAKATAN (BAPAS) KELAS I BANDUNG." Prosiding Penelitian dan Pengabdian kepada Masyarakat 6, no. 2 (2019): 155. http://dx.doi.org/10.24198/jppm.v6i2.22537.

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ABSTRAKDalam memberikan pelayanan kepada masyarakat, Balai Pemasyarakatan (BAPAS) Kelas I Bandung melaksanakan fungsi budgeting (penganggaran) dalam implementasi programnya. Penelitian ini bertujuan untuk mengetahui alur penganggaran, pengalokasian dana, laporan keuangan, serta aplikasi yang digunakan oleh Balai Pemasyarakatan (BAPAS) Kelas I Bandung. Riset ini menggunakan jenis penelitian deskriptif, pendekatan kualitatif serta teknik pengumpulan data : wawancara, observasi dan dokumentasi. Temuan penelitian ini yaitu alur penganggaran Bapas diajukan secara bertingkat mulai dari Bapas, Kantor
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-, Suwarni, and Siti Nuraini. "KETERKAITAN IMPLEMENTASI ANGGARAN BERBASIS KINERJA DENGAN AKUNTABILITAS PROGRAM PRIORITAS NASIONAL KEMENTERIAN AGRARIA DAN TATA RUANG/ BADAN PERTANAHAN NASIONAL." Governance 9, no. 2 (2021): 98–113. http://dx.doi.org/10.33558/governance.v9i2.3166.

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National Priority Program policy Complete Systematic Land Registration (PTSL) in the Ministry of Agrarian and Spatial Planning / National Land Agency as an effort to realize good governance in order to accelerate the provision of legal certainty over land rights carried out in 2017-2024. The Bandung City Land Office as the implementing work unit is the only Land Office that has completed PTSL in 2017 with 152% achievement, while the August 2017 research with the results of the achievement is only 7.78% target, so that the implementation of performance-based budgeting needs to be linked with ac
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Mun, Johnathan. "Risk-based ROI, capital budgeting, and portfolio optimization in the Department of Defense." Defense Acquisition Research Journal 27, no. 91 (2020): 60–107. http://dx.doi.org/10.22594/dau.19-829.27.01.

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This article shows a reusable, extensible, adaptable, and comprehensive advanced analytical modeling process to help the U.S. Department of Defense (DoD) with risk-based capital budgeting and optimizing of acquisition and program portfolios with multiple stakeholders while subject to budgetary, risk, schedule, and strategic constraints. The article covers traditional capital budgeting methodologies in industry and explains how these methods can be applied in the DoD by using DoD-centric, noneconomic, logistic, readiness, capabilities, and requirements variables. Portfolio optimization for the
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Rusiah, Andi, Hamdanah Hamdanah, Nurhamdah Nurhamdah, and Nanning Nanning. "ANALISIS PROGRAM DAN KEGIATAN RESPONSIF GENDER PADA DINAS KESEHATAN KOTA PAREPARE." Al-MAIYYAH : Media Transformasi Gender dalam Paradigma Sosial Keagamaan 11, no. 1 (2018): 80–110. http://dx.doi.org/10.35905/almaiyah.v11i1.545.

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This study aims to analyze gender responsive programs and activities in the City Health Office of Parepare whose results are used as reference for the institution to reformulate policies that describe gender equality and justice so that development outcomes are on target and can provide positive benefits and impacts for both men and women. The formulation of the program and activities compiled consisted of 12 program items which were transcribed in 111 activities. The Twelve Health Service programs deliver the City of Parepare to a better Human Development Index. The program is based on gender
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Rusiah, Andi, Hamdanah Hamdanah, Nurhamdah Nurhamdah, and Nanning Nanning. "ANALISIS PROGRAM DAN KEGIATAN RESPONSIF GENDER PADA DINAS KESEHATAN KOTA PAREPARE." Al-MAIYYAH : Media Transformasi Gender dalam Paradigma Sosial Keagamaan 11, no. 1 (2018): 80–110. http://dx.doi.org/10.35905/almaiyyah.v11i1.545.

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This study aims to analyze gender responsive programs and activities in the City Health Office of Parepare whose results are used as reference for the institution to reformulate policies that describe gender equality and justice so that development outcomes are on target and can provide positive benefits and impacts for both men and women. The formulation of the program and activities compiled consisted of 12 program items which were transcribed in 111 activities. The Twelve Health Service programs deliver the City of Parepare to a better Human Development Index. The program is based on gender
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Rakhmat Bakhtiar. "Peningkatan Kualitas Kinerja Tata Kelola Arsip Desa Melalui Program KKM." Masip: Jurnal Manajemen Administrasi Bisnis dan Publik Terapan 2, no. 1 (2024): 01–11. https://doi.org/10.59061/masip.v2i1.623.

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This study aims to find out how archive management supports administrative services at the Sukamulya village office, Pandeglang Regency. This research uses descriptive method with qualitative data. Observations included the implementation of the village archive management process and efforts to improve the capacity of village apparatus in archival management. The data analyzed were the results of observations and interviews with the village head and village secretary. The results of the study show that the governance of the Sukamulya village office archives refers to classification patterns, g
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Atayeva, Aisylu Garifullovna, and Marat Azamatovich Yusupov. "IMPROVING THE ORGANIZATIONAL AND ECONOMIC MECHANISM OF INITIATIVE BUDGETING." Scientific Review: Theory and Practice 12, no. 6 (2022): 971–79. http://dx.doi.org/10.35679/2226-0226-2022-12-6-971-979.

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One of the ways to strengthen the interaction between the government and society, involve the population in solving local issues, and increase civic responsibility is proactive budgeting. The relevance of initiative projects increases in the conditions of increasing subsidization of local budgets and the inability to solve the current problems of local communities at the expense of budgetary funds. The article considers the organizational and economic mechanism for the development and implementation of initiative projects, which allows the use of strategic planning and initiative budgeting too
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Trzeciak, Mateusz. "Factors and Areas of PgMO Supporting the Success of the Program Management in the Construction Sector." Buildings 13, no. 5 (2023): 1336. http://dx.doi.org/10.3390/buildings13051336.

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In recent years, the construction sector has been increasingly inclined toward using systematic program management approaches. Despite acknowledging the crucial impact of PgMO on program management success, the existing literature lacks sufficient research on the areas where this office can provide support for success in the construction sector. This article aims to identify the critical success factors and PgMO areas that contribute to program success in the construction sector. To address the research questions and goals, standardized interviews were conducted with 49 PgMO members from 14 or
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Dissertations / Theses on the topic "Office of Program Budgeting"

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Syukri, Hendri. "Performance based budgeting : a model for the Indonesian DoD /." Thesis, Monterey, Calif. : Springfield, Va. : Naval Postgraduate School ; Available from National Technical Information Service, 2005. http://library.nps.navy.mil/uhtbin/hyperion/05Jun%5FSyukri.pdf.

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Thesis (M.B.A. in Financial Management)--Naval Postgraduate School, June 2005.<br>Thesis Advisor(s): Jerry L. McCaffery, Lawrence R. Jones. Includes bibliographical references (p. 125-130). Also available online.
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Marks, Robert A. "Program budgeting within the Department of the Navy." Thesis, Monterey, California. Naval Postgraduate School, 1989. http://hdl.handle.net/10945/26181.

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Hammel, Julie Christine. "A computer program for budgeting intercollegiate athletic scholarships /." Thesis, This resource online, 1993. http://scholar.lib.vt.edu/theses/available/etd-12172008-063642/.

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Theorgood, Pamela S. "Model process validation : an analysis of performance-based pricing programs." Thesis, Monterey, Calif. : Springfield, Va. : Naval Postgraduate School ; Available from National Technical Information Service, 2005. http://library.nps.navy.mil/uhtbin/hyperion/05Jun%5FTheorgood.pdf.

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Cuellar, Enrique Roberto. "A comparative analysis of legislative budget oversight : performance-based budgeting in the American states /." Digital version accessible at:, 1998. http://wwwlib.umi.com/cr/utexas/main.

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Mitton, Craig. "Priority setting in regional health authorities, program budgeting and marginal analysis." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 2001. http://www.collectionscanada.ca/obj/s4/f2/dsk3/ftp05/NQ64878.pdf.

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Roetzler, Carol A. "Team performance in the Army Acquisition Program Office." Thesis, Monterey, Calif. : Springfield, Va. : Naval Postgraduate School ; Available from National Technical Information Service, 1994. http://handle.dtic.mil/100.2/ADA280071.

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Kask, Aldo. "Program budgeting to improve decision making and resource planning in Estonian Defense." Thesis, Monterey, Calif. : Springfield, Va. : Naval Postgraduate School ; Available from National Technical Information Service, 2001. http://handle.dtic.mil/100.2/ADA393125.

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Thesis (M.S. in International Resource Planning and Management) Naval Postgraduate School, June 2001.<br>Thesis advisor, Jerry McCaffery. Includes bibliographical references (p. 143-145). Also Available online.
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Page, Thomas O’Hara. "A formative program evaluation of a disability services office." Thesis, Wichita State University, 2008. http://hdl.handle.net/10057/2012.

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A qualitative investigation of the Wichita State University (WSU) Office of disability services produced a program model with one proximate outcome (providing quality services to disabled students). This paper reports the program description revealed by the qualitative investigation and details the implementation and results of a quantitative survey instrument. The survey was designed to provide program monitoring information with regard to student perception of service quality. Findings include input monitoring information, information regarding student knowledge of the services available and
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Page, Thomas O'Hara Burdsal Charles. "A formative program evaluation of a disability services office." A link to full text of this thesis in SOAR, 2008. http://hdl.handle.net/10057/2012.

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Thesis (M.A.)--Wichita State University, College of Liberal Arts and Sciences, the Program of Liberal Studies.<br>Copyright 2008 by Thomas O⁰́₉Hara Page. All Rights Reserved. Includes bibliographical references (leaves 52-56).
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Books on the topic "Office of Program Budgeting"

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Office, United States Government Accountability. Performance budgeting: Part focuses attention on program performance, but more can be done to engage Congress : report to the Chairman, Subcommittee on Goverenment Management, Finance, and Accountability, Committee on Government Reform, House of Representatives. GAO, 2005.

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United States. Government Accountability Office. Program evaluation: OMB's PART reviews increased agencies' attention to improving evidence of program results : report to the Chairman, Subcommittee on Government Management, Finance, and Accountability, Committee on Government Reform, House of Representatives. GAO, 2005.

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Management, United States Bureau of Land. Washington Office 1995 budget and performance direction: (previously annual work plan). U. S. Dept. of the Interior, Bureau of Land Management, 1994.

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United States. Congress. Senate. Committee on Homeland Security and Governmental Affairs. Subcommittee on Federal Financial Management, Government Information, and International Security. Accountability and results in federal budgeting: Hearing before the Federal Financial Management, Government Information, and International Security Subcommittee of the Committee on Homeland Security and Governmental Affairs, United States Senate, One Hundred Ninth Congress, first session, June 14, 2005. U.S. G.P.O., 2006.

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Office, General Accounting. Performance budgeting: Past initiatives offer insights for GPRA implementation : report to congressional committees. The Office, 1997.

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Office, General Accounting. Performance budgeting: State experiences and implications for the federal government : report to the Director of the Office of Management and Budget. The Office, 1993.

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Office, General Accounting. Performance budgeting: Observations on the use of OMB's program assessment rating tool for the fiscal year 2004 budget : report to congressional requesters. U.S. General Accounting Office, 2004.

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Office, General Accounting. Performance budgeting: Initial experiences under the Results Act in linking plans with budgets : report to the Chairman, Committee on Governmental Affairs, U.S. Senate. The Office, 1999.

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United States. Occupational Safety and Health Administration. Office of Program Budgeting, Planning, and Financial Management. OSHA FY 1987 accounting structure. U.S. Department of Labor, Occupational Safety and Health Administration, Office of Program Budgeting, Planning, and Financial Management, 1987.

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Bernice, Steinhardt, ed. Streamlining government: Opportunities exist to strengthen OMB's approach to improving efficiency : report to congressional requesters. U.S. Govt. Accountability Office, 2010.

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Book chapters on the topic "Office of Program Budgeting"

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Robinson, Marc, and Holger van Eden. "Program Classification." In Performance Budgeting. Palgrave Macmillan UK, 2007. http://dx.doi.org/10.1057/9781137001528_5.

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Iwaskow, William B. "Program Budgeting: Planning, Programming, Budgeting." In Handbook of Budgeting. John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119200871.ch32.

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Fantone, Denise M. "US Program Assessment Rating Tool." In Performance Budgeting. Palgrave Macmillan UK, 2007. http://dx.doi.org/10.1057/9781137001528_10.

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Yenice, Ebru. "Program Budgeting in Turkey." In Accounting, Finance, Sustainability, Governance & Fraud: Theory and Application. Springer Singapore, 2020. http://dx.doi.org/10.1007/978-981-15-1914-7_8.

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Gupta, Arun. "Open Source Program Office." In Fostering Open Source Culture. Apress, 2024. http://dx.doi.org/10.1007/979-8-8688-0977-4_3.

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Keeler, Teri J. "Effective Budgeting: Putting It Together." In Comprehensive Healthcare Simulation: Program & Center Development. Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-46812-5_7.

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Hronec, Štefan. "Performance-Based Program Budgeting in Slovakia: A Lost Opportunity (?)." In Performance-Based Budgeting in the Public Sector. Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-02077-4_10.

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Unruh, Holly E., Heather Haeger, John E. Banks, and Winny Dong. "Staffing and office structure." In Designing and Implementing a Successful Undergraduate Research, Scholarship and Creative Activity Program. Routledge, 2024. http://dx.doi.org/10.4324/9781003154952-3.

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Mulendeeva, L. N. "Digitization in the Development of Program Budgeting in Russia." In Current Achievements, Challenges and Digital Chances of Knowledge Based Economy. Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-47458-4_89.

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Eppich, David P., and Marilee J. Bresciani. "Incorporating Outcomes-Based Assessment into Program Review and Budgeting." In Assessing Student Learning in the Community and Two-Year College. Routledge, 2023. http://dx.doi.org/10.4324/9781003443070-9.

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Conference papers on the topic "Office of Program Budgeting"

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Viswanathan, R., R. Purgert, S. Goodstine, et al. "U.S. Program on Materials Technology for Ultrasupercritical Coal-Fired Boilers." In AM-EPRI 2007, edited by R. Viswanathan, D. Gandy, and K. Coleman. ASM International, 2007. https://doi.org/10.31399/asm.cp.am-epri-2007p0001.

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Abstract One of the pathways for achieving the goal of utilizing the available large quantities of indigenous coal, at the same time reducing emissions, is by increasing the efficiency of power plants by utilizing much higher steam conditions. The US Ultra-Supercritical Steam (USC) Project funded by US Department of Energy (DOE) and the Ohio Coal Development Office (OCDO) promises to increase the efficiency of pulverized coal-fired power plants by as much as nine percentage points, with an associated reduction of CO2 emissions by about 22% compared to current subcritical steam power plants, by
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Wegand, J. C., K. R. Thomas, D. C. Meikle, B. E. Brinckerhoff, E. D. Thomas, and C. McColl. "PTEAMBASE: a Program Management Tool to Capture the True Costs of Navy Corrosion." In SSPC 2008. SSPC, 2008. https://doi.org/10.5006/s2008-00067.

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Abstract Corrosion control and other organizational-level maintenance on U.S. Navy ships consume significant maintenance dollars and labor resources, while negatively affecting Sailors’ quality of life. The mission of the Preservation Team Initiative is to relieve Ship’s Force from performing selected preservation by utilizing qualified contractors, implementing best commercial engineering and technology practices, and using the most advanced coating systems approved for Navy use. To manage this sizable effort and its associated contracts, the Naval Sea Systems Command (NAVSEA) championed the
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Spires, George V. "Maintenance Painting Programs Founded on a Desk Top Computer Database." In CORROSION 1990. NACE International, 1990. https://doi.org/10.5006/c1990-90467.

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Abstract Planning and budgeting of industrial maintenance painting has, historically, been a somewhat arbitrary process. Because the technical and commercial bases for budgetary projections tend to be founded on insufficient hard data, painting programs are not well suited to compete for available maintenance funds. The data management capabilities afforded by today’s desktop computers, however, provide a vehicle for accurately projecting future maintenance painting expenditures. A blueprint is presented outlining a Maintenance Painting Program founded on a survey of existing facilities. The s
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Stanzione, Kaydon. "History of Cost and Operational Effectiveness Analyses of the V-22 Osprey." In Vertical Flight Society 81st Annual Forum and Technology Display. The Vertical Flight Society, 2025. https://doi.org/10.4050/f-0081-2025-90.

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On July 19, 1990, Senator Danial Inouye chaired a subcommittee to address the fate of the USMC V-22 Osprey program. Prior to this meeting, Secretary of Defense Dick Cheney, at a time of increasing fiscal constraints on defense spending, in a controversial decision, terminated the V-22tilt rotor aircraft program. However, it was resurrected by Congress. Proponents of the V-22claimed the aircraft costs were justified since it represented revolutionary technology with long-term benefits to military and civil aviation. Therefore, a study was authorized through the office of the Honorable David Chu
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Bartlett, Tara. "No More School Resource Officers: Using School Participatory Budgeting to Reimagine High School Safety Programs." In 2022 AERA Annual Meeting. AERA, 2022. http://dx.doi.org/10.3102/1888582.

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Al Amin, M. Noer Falaq, Falih Suaedi, and Erna Setijaningrum. "Evaluation of E-Village Budgeting Program in Banyuwangi District." In Brawijaya International Conference on Multidisciplinary Sciences and Technology (BICMST 2020). Atlantis Press, 2020. http://dx.doi.org/10.2991/assehr.k.201021.002.

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Veloz, Lisa. "Implementing the Microsoft Office User Specialist program." In the 27th annual ACM SIGUCCS conference. ACM Press, 1999. http://dx.doi.org/10.1145/337043.337142.

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Ambarchian, Margaryta. "PERFORMANCE BUDGETING IN UKRAINE: ASSESSING AND ANALYSING THE BUDGET PROGRAM EFFICIENCY." In Relevant Trends of Scientific Research in the Countries of Central and Eastern Europe. Publishing House “Baltija Publishing”, 2020. http://dx.doi.org/10.30525/978-9934-26-002-5-24.

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Lapčević, Milivoje. "KONCEPTUALNE OSNOVE PROGRAMSKOG BUDžETIRANjA U JAVNOM SEKTORU." In 14 Majsko savetovanje. University of Kragujevac, Faculty of Law, 2018. http://dx.doi.org/10.46793/xivmajsko.1069l.

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In this paper we will point out the growing importance that the theory and practice of public budgeting attaches to one of the most popular forms of racionalization of modern budget systems - program budgeting. In the theoretical part, the work will be focused on the need to sustainably determine the concept of program budgeting, which is not an easy task in the absence of unique objections to the implementation of this budget-technical solution. Also, it will be stated on the basic elements of the shift that produced the system of program budgeting in relation to, even more sovereignly ruling
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Scott, Susan, and Michael Schagrin. "Report on the U.S. DOT ITS Joint Program Office Standards Program." In 1997 SAE Future Transportation Technology Conference and Exposition. SAE International, 1997. http://dx.doi.org/10.4271/972678.

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Reports on the topic "Office of Program Budgeting"

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Abrigo, Michael R. M., Connie Bayudan-Dacuycuy, Aubrey Tabuga, Lora Kryz Baje, Carlos Cabaero, and Zhandra Tam. Situation Analysis of ECCD-F1KD Initiatives in Selected UNICEF-KOICA Provinces. Philippine Institute for Development Studies, 2019. https://doi.org/10.62986/dp2019.31.

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This integrative report draws together the key findings from the situation analyses concerning early childhood care and development (ECCD) for the first 1000 days (F1KD) of children in three UNICEF-KOICA areas, namely, Northern Samar, Western Samar, and Zamboanga del Norte. The key objective is to examine the contextual factors that influence the delivery of ECCD-F1KD efforts in these areas. The discussion is partitioned into three key themes: policy and governance, the delivery ECCD-F1KD programs and services, and the nurturing care practices of parents and caregivers. The analyses implemente
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Warner, Max, and Ben Zaranko. Home Office budgeting and asylum overspends. The IFS, 2024. http://dx.doi.org/10.1920/co.ifs.2024.0053.

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McCaffery, Jerry L., and Lawrence R. Jones. Reform of Program Budgeting in the Department of Defense. Defense Technical Information Center, 2004. http://dx.doi.org/10.21236/ada431459.

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Berretta, Nora, and Martus Tavares. Strategic Planning Systems and Budgeting Innovation. Inter-American Development Bank, 2006. http://dx.doi.org/10.18235/0006701.

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This presentation was commissioned by the Public Management and Transparency Network of the Regional Policy Dialogue for the VII Hemispheric Meeting celebrated on May 8th and 9th, 2006. This presentation was commissioned by the Program to Implement the External Pillar of the Mid-Term Action Plan for Development Effectiveness (PRODEV), to be presented during the VII Meeting of the Transparency Network. It is based on a paper that discusses the possibilities of making progress in coordinating government strategic programming through the allocation and implementation of public budgetary resources
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Ausnit, C. N., E. R. Ansarov, N. H. Cohen, and M. V. Ziemba. Program Office Guide to Ada. Edition 2. Defense Technical Information Center, 1986. http://dx.doi.org/10.21236/ada178263.

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Ausnit, C. N., E. R. Ansarov, and N. H. Cohen. Program Office Guide to Ada. Edition 1. Defense Technical Information Center, 1986. http://dx.doi.org/10.21236/ada183226.

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Jarosz, Jeffrey P. Office of Naval Research Graduate Fellowship Program. Defense Technical Information Center, 1994. http://dx.doi.org/10.21236/ada282935.

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Keeler, Kristi L. U.S. Army Acquisition - The Program Office Perspective. Defense Technical Information Center, 2005. http://dx.doi.org/10.21236/ada634132.

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Shepherd, Bill. Managing Risk in a Program Office Environment. Defense Technical Information Center, 2003. http://dx.doi.org/10.21236/ada423519.

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Diokno-Sicat, Charlotte Justine, Maria Alma Mariano, Angel Faye Castillo, Catharine Adaro, and Ricxie Maddawin. Assessment of the Philippine Local Government Planning and Budgeting Framework. Philippine Institute for Development Studies, 2019. https://doi.org/10.62986/dp2019.18.

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Abstract:
Delivering public goods and services requires identifying the needs of constituents and designing policies and programs to address these needs in the hopes of attaining development. These policy and program interventions should get the appropriate budgetary allocations to be implemented and effect change. Identifying the needs helps determine the necessary interventions embodied in plans which, in turn, promotes change and development--this is after it is successfully implemented through budgets. The study looks at this mechanism of development for local governments and maps out the current pl
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