Because of if a city government decides to spend money on beautifying its downtown and attracting tourism to its city when no money has been devoted to those efforts before, then gains in tourism may be significant.

Public Expenditure.

Explanation: The authorization of public expenditure is the accounting operation that reflects the act, by virtue of which, the competent authority to manage an expense from a credit agrees to perform it, determining its amount in a certain way or as closely as possible, when it cannot be done in a certain way, reserving, for that purpose, all or part of the budgeted loan.

the first one is d and the second a

its c i google it wish u luck