feat: bump Cosmos SDK to v0.44.2

[dongsam]

Summary

Cosmos SDK v0.44.1, v0.44.2 were released, So the Budget module also needs to bump the SDK version and reviewing the breaking changes of the release, and checking if there is a problem with the version change, and update related codes.

Tasks

• Checking breaking changes of the v0.44.1, v0.44.2
• Bump SDK to v0.44.1
• Bump SDK to v0.44.2

References

• cosmos/cosmos-sdk@v0.44.0...v0.44.2
• feat: bump Cosmos SDK to v0.44.2 #151
• feat: bump Cosmos SDK from v0.44.0 to v0.44.1 liquidity#452

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[dongsam]

As the release of v0.44.2 is expected soon, the issue will be revised to upgrade directly to v0.44.2.