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Your state Department of Transportation (DOT) has received $100 million in federal funding to enhance and expand an interstate freeway over a 5-year period. The state DOT oversight resources to do this were pulled from another project: improvement of a local county highway. The highway from which the resources were pulled is the main route into the major work centers of the city and is used by most commuters daily. During the same period, the city lost funding for the rapid bus service, which resulted in more workers having to drive their own cars during the work week, increasing traffic congestion. Select one budget procedure you would use to analyze the utilization of the $100 million and whether that money was put to its best use. Note. If you prefer to analyze a different program, with instructor approval you may choose to use a public program of interest in your state. Select an actual project to review to create an analysis of management accountability and cost benefit analysis.