The up-front funding requirement under an obligation-based budget helps
ensure control but does not necessarily align budget cost recognition with
the consumption of resources. Conversely, accrual measurement can be
used to better match costs with the consumption of resources, but in its
simplest form does not necessarily provide up-front control over entering
into legally binding commitments. Thus, choices about the basis of
budgeting depend in part on the relative importance one places on
recognizing and controlling the full costs at the time decisions are made
versus matching budget recognition to the period resources are actually
consumed.