**3.1 Financial analysis of actual and projected expenditure**

At the end of a fiscal year, the Budget team reviews the financial data for each ministry and program. This analysis provides important insights into how State Government raises revenue and spends money. Generally these insights lead to assist the development of the Government's budget proposal for the coming fiscal year.

### **3.2 Preparation of the budget**

Following ministerial responses to credits requirements, the Budget team prepares the ministry's recommended budget proposal. A document filled at this occasion is sent back by the branch ministries to the ministry of Finance.

Running: A Mixed Language Software

to discuss topics in the domain.

**4.1 Terminological ontology** 

concept trees and translated into ontology.

are three boxes with the words "Nature of document".

the green original and the yellow duplicate.

accompanied by a certificate of indebtedness.

which is a holonym**).**

The supplier shall:

**4. Ontology spot** 

define them.

as an e-Learning Solution for the State Budget Management 261

The subject of *ontology* is the study of the *categories* of things that exist or may exist in some domain [13], [14]. The product of such a study, called *ontology*, is a catalog of the types of things that are assumed to exist in a domain of interest D from the perspective of a person who uses a language L for the purpose of talking about D. The types in the ontology represent the *predicates*, *word senses*, or *concept and relation types* of the language L when used

In a terminological ontology categories need not be fully specified by axioms and definitions. An example of a terminological ontology is WordNet [15], whose categories are partially specified by relations such as subtype-supertype or part-whole, which determine the relative positions of the concepts with respect to one another but do not completely

For this purpose; information in WordNet is organized around logical groupings called synsets. Each synset consists of a list of synonymous words or collocations, and pointers that describe the relations between this synset and other synsets. Two kinds of relations are represented by pointers: lexical and semantic. Lexical relations hold between semantically

Formal concept analysis approach is adopted for the terminological ontology construction. Formal background is constructed based on the concept of commitment order linked to other concepts. In the formal background, the object is one document concerning the information for supplier or beneficiary and the properties are the ontology concepts. The concepts and classification relationships between concepts are structured in the form of

Commitment and order are **direct antonyms**, a pair of words between which there is an associative bond resulting from their frequent co-occurrence. Commitment order can also be considered as a **holonym (Y** is a holonym of **X** if **X** is a part of **Y). A meronym** is the name of a constituent part of, the substance of, or a member of something **(X** is a meronym of **Y** if **X**  is a part of **Y).** So, all proprieties in this document are meronyms **(**except commitment order

Regarding the State budget management, the commitment order in the information for the supplier or beneficiary document appears every time a nature of voucher is indicated. They


Only the Certificate of indebtedness commits the state and makes settlement possible.

1. Fill the order specified on the commitment order or documents attached thereto. Commitment order or any other orders should not be filled unless they are

related word forms; semantic relations hold between word meanings.
