“…Also the justification of budget plans as related to infrastructure conditions has been a recurring example in the sample. Articles, which cite from the Water and Utility Infrastructure Path, emphasise that agencies have an urgent need to justify higher budgets (Wood & Lence, 2006) given the poor water infrastructure conditions and potential severe effect on the community (Ana & Bauwens, 2010) in a period of shrinking public finances and incompetence to collect data for proper justification (Molina, Unsworth, Hodkiewicz, & Adriasola, 2013;Unsworth, Adriasola, Johnston-Billings, Dmitrieva, & Hodkiewicz,, 2011). Similarly, articles which cite the Life Cycle Decision Making and Organization Path propose to justify budgets when dealing with investment needs with an accounting system (Kobayashi, Ejiri, & Do, 2008), a model to estimate the intervention threshold for a given budget and plan (Khurshid, Irfan, & Labi, 2010;Younis & Knight, 2010) or the identification of immediate risks (Salman & Salem, 2012).…”