id	sid	tid	token	lemma	pos
aijes-4200	1	1	medimond	medimond	ADJ
aijes-4200	1	2	template	template	NOUN
aijes-4200	1	3	agora	agora	PROPN
aijes-4200	1	4	international	international	ADJ
aijes-4200	1	5	journal	journal	NOUN
aijes-4200	1	6	of	of	ADP
aijes-4200	1	7	economical	economical	ADJ
aijes-4200	1	8	sciences	science	NOUN
aijes-4200	1	9	,	,	PUNCT
aijes-4200	1	10	aijes	aije	NOUN
aijes-4200	1	11	,	,	PUNCT
aijes-4200	1	12	issn	issn	PROPN
aijes-4200	1	13	2067	2067	NUM
aijes-4200	1	14	-	-	SYM
aijes-4200	1	15	3310	3310	NUM
aijes-4200	1	16	,	,	PUNCT
aijes-4200	1	17	e	e	PROPN
aijes-4200	1	18	issn	issn	PROPN
aijes-4200	1	19	2067	2067	NUM
aijes-4200	1	20	–	–	PUNCT
aijes-4200	1	21	7669	7669	NUM
aijes-4200	1	22	,	,	PUNCT
aijes-4200	1	23	vol	vol	NOUN
aijes-4200	1	24	.	.	PROPN
aijes-4200	1	25	14	14	NUM
aijes-4200	1	26	(	(	PUNCT
aijes-4200	1	27	2020	2020	NUM
aijes-4200	1	28	)	)	PUNCT
aijes-4200	1	29	accounting	accounting	NOUN
aijes-4200	1	30	of	of	ADP
aijes-4200	1	31	public	public	ADJ
aijes-4200	1	32	institutions	institution	NOUN
aijes-4200	1	33	component	component	NOUN
aijes-4200	1	34	of	of	ADP
aijes-4200	1	35	general	general	ADJ
aijes-4200	1	36	accounting	accounting	NOUN
aijes-4200	1	37	and	and	CCONJ
aijes-4200	1	38	especially	especially	ADV
aijes-4200	1	39	of	of	ADP
aijes-4200	1	40	public	public	ADJ
aijes-4200	1	41	accounting	accounting	NOUN
aijes-4200	1	42	cristina	cristina	PROPN
aijes-4200	1	43	antik1	antik1	PROPN
aijes-4200	1	44	1faculty	1faculty	NUM
aijes-4200	1	45	of	of	ADP
aijes-4200	1	46	juridical	juridical	ADJ
aijes-4200	1	47	and	and	CCONJ
aijes-4200	1	48	administrative	administrative	ADJ
aijes-4200	1	49	sciences	science	NOUN
aijes-4200	1	50	,	,	PUNCT
aijes-4200	1	51	agora	agora	PROPN
aijes-4200	1	52	university	university	PROPN
aijes-4200	1	53	of	of	ADP
aijes-4200	1	54	oradea	oradea	PROPN
aijes-4200	1	55	e	e	NOUN
aijes-4200	1	56	-	-	NOUN
aijes-4200	1	57	mail	mail	NOUN
aijes-4200	1	58	antikcristina@yahoo.com	antikcristina@yahoo.com	NOUN
aijes-4200	2	1	abstract	abstract	ADJ
aijes-4200	2	2	public	public	ADJ
aijes-4200	2	3	accounting	accounting	NOUN
aijes-4200	2	4	is	be	AUX
aijes-4200	2	5	the	the	DET
aijes-4200	2	6	accounting	accounting	NOUN
aijes-4200	2	7	that	that	PRON
aijes-4200	2	8	ensures	ensure	VERB
aijes-4200	2	9	the	the	DET
aijes-4200	2	10	highlighting	highlighting	NOUN
aijes-4200	2	11	of	of	ADP
aijes-4200	2	12	all	all	DET
aijes-4200	2	13	collection	collection	NOUN
aijes-4200	2	14	and	and	CCONJ
aijes-4200	2	15	payment	payment	NOUN
aijes-4200	2	16	operations	operation	NOUN
aijes-4200	2	17	related	relate	VERB
aijes-4200	2	18	to	to	ADP
aijes-4200	2	19	public	public	ADJ
aijes-4200	2	20	funds	fund	NOUN
aijes-4200	2	21	.	.	PUNCT
aijes-4200	3	1	it	it	PRON
aijes-4200	3	2	assesses	assess	VERB
aijes-4200	3	3	the	the	DET
aijes-4200	3	4	obligations	obligation	NOUN
aijes-4200	3	5	of	of	ADP
aijes-4200	3	6	taxpayers	taxpayer	NOUN
aijes-4200	3	7	,	,	PUNCT
aijes-4200	3	8	highlights	highlight	VERB
aijes-4200	3	9	the	the	DET
aijes-4200	3	10	receipts	receipt	NOUN
aijes-4200	3	11	from	from	ADP
aijes-4200	3	12	these	these	DET
aijes-4200	3	13	obligations	obligation	NOUN
aijes-4200	3	14	and	and	CCONJ
aijes-4200	3	15	determines	determine	VERB
aijes-4200	3	16	the	the	DET
aijes-4200	3	17	differences	difference	NOUN
aijes-4200	3	18	from	from	ADP
aijes-4200	3	19	the	the	DET
aijes-4200	3	20	unfulfilled	unfulfilled	ADJ
aijes-4200	3	21	obligations	obligation	NOUN
aijes-4200	3	22	,	,	PUNCT
aijes-4200	3	23	as	as	ADV
aijes-4200	3	24	well	well	ADV
aijes-4200	3	25	as	as	ADP
aijes-4200	3	26	the	the	DET
aijes-4200	3	27	responsibility	responsibility	NOUN
aijes-4200	3	28	of	of	ADP
aijes-4200	3	29	the	the	DET
aijes-4200	3	30	authorizing	authorize	VERB
aijes-4200	3	31	officers	officer	NOUN
aijes-4200	3	32	regarding	regard	VERB
aijes-4200	3	33	the	the	DET
aijes-4200	3	34	making	making	NOUN
aijes-4200	3	35	of	of	ADP
aijes-4200	3	36	payments	payment	NOUN
aijes-4200	3	37	from	from	ADP
aijes-4200	3	38	public	public	ADJ
aijes-4200	3	39	funds	fund	NOUN
aijes-4200	3	40	.	.	PUNCT
aijes-4200	4	1	its	its	PRON
aijes-4200	4	2	organization	organization	NOUN
aijes-4200	4	3	is	be	AUX
aijes-4200	4	4	mandatory	mandatory	ADJ
aijes-4200	4	5	for	for	ADP
aijes-4200	4	6	all	all	DET
aijes-4200	4	7	public	public	ADJ
aijes-4200	4	8	authorities	authority	NOUN
aijes-4200	4	9	,	,	PUNCT
aijes-4200	4	10	territorial	territorial	ADJ
aijes-4200	4	11	communities	community	NOUN
aijes-4200	4	12	,	,	PUNCT
aijes-4200	4	13	national	national	ADJ
aijes-4200	4	14	and	and	CCONJ
aijes-4200	4	15	local	local	ADJ
aijes-4200	4	16	public	public	ADJ
aijes-4200	4	17	institutions	institution	NOUN
aijes-4200	4	18	.	.	PUNCT
aijes-4200	5	1	keywords	keyword	NOUN
aijes-4200	5	2	:	:	PUNCT
aijes-4200	5	3	public	public	ADJ
aijes-4200	5	4	,	,	PUNCT
aijes-4200	5	5	institutions	institution	NOUN
aijes-4200	5	6	,	,	PUNCT
aijes-4200	5	7	accounting	accounting	NOUN
aijes-4200	5	8	,	,	PUNCT
aijes-4200	5	9	obligations	obligation	NOUN
aijes-4200	5	10	.	.	PUNCT
aijes-4200	6	1	1	1	NUM
aijes-4200	6	2	introduction	introduction	NOUN
aijes-4200	6	3	vincent	vincent	NOUN
aijes-4200	6	4	raude	raude	PROPN
aijes-4200	6	5	and	and	CCONJ
aijes-4200	6	6	jean	jean	PROPN
aijes-4200	6	7	claude	claude	PROPN
aijes-4200	6	8	pagat1	pagat1	PROPN
aijes-4200	6	9	retain	retain	VERB
aijes-4200	6	10	for	for	ADP
aijes-4200	6	11	public	public	ADJ
aijes-4200	6	12	accounting	accounting	NOUN
aijes-4200	6	13	several	several	ADJ
aijes-4200	6	14	definitions	definition	NOUN
aijes-4200	6	15	,	,	PUNCT
aijes-4200	6	16	one	one	NUM
aijes-4200	6	17	usual	usual	ADJ
aijes-4200	6	18	,	,	PUNCT
aijes-4200	6	19	another	another	DET
aijes-4200	6	20	technical	technical	ADJ
aijes-4200	6	21	and	and	CCONJ
aijes-4200	6	22	the	the	DET
aijes-4200	6	23	third	third	ADJ
aijes-4200	6	24	administrative	administrative	NOUN
aijes-4200	6	25	.	.	PUNCT
aijes-4200	7	1	thus	thus	ADV
aijes-4200	7	2	,	,	PUNCT
aijes-4200	7	3	the	the	DET
aijes-4200	7	4	usual	usual	ADJ
aijes-4200	7	5	definition	definition	NOUN
aijes-4200	7	6	formulates	formulate	VERB
aijes-4200	7	7	it	it	PRON
aijes-4200	7	8	as	as	ADP
aijes-4200	7	9	:	:	PUNCT
aijes-4200	7	10	“	"	PUNCT
aijes-4200	7	11	the	the	DET
aijes-4200	7	12	set	set	NOUN
aijes-4200	7	13	of	of	ADP
aijes-4200	7	14	rules	rule	NOUN
aijes-4200	7	15	applicable	applicable	ADJ
aijes-4200	7	16	to	to	ADP
aijes-4200	7	17	the	the	DET
aijes-4200	7	18	management	management	NOUN
aijes-4200	7	19	of	of	ADP
aijes-4200	7	20	state	state	NOUN
aijes-4200	7	21	revenues	revenue	NOUN
aijes-4200	7	22	”	"	PUNCT
aijes-4200	7	23	,	,	PUNCT
aijes-4200	7	24	the	the	DET
aijes-4200	7	25	technical	technical	ADJ
aijes-4200	7	26	one	one	NOUN
aijes-4200	7	27	“	"	PUNCT
aijes-4200	7	28	rules	rule	NOUN
aijes-4200	7	29	for	for	ADP
aijes-4200	7	30	presenting	present	VERB
aijes-4200	7	31	public	public	ADJ
aijes-4200	7	32	accounts	account	NOUN
aijes-4200	7	33	”	"	PUNCT
aijes-4200	7	34	,	,	PUNCT
aijes-4200	7	35	and	and	CCONJ
aijes-4200	7	36	the	the	DET
aijes-4200	7	37	administrative	administrative	ADJ
aijes-4200	7	38	one	one	NOUN
aijes-4200	7	39	considers	consider	VERB
aijes-4200	7	40	public	public	ADJ
aijes-4200	7	41	tasks	task	NOUN
aijes-4200	7	42	and	and	CCONJ
aijes-4200	7	43	defines	define	VERB
aijes-4200	7	44	it	it	PRON
aijes-4200	7	45	as	as	ADP
aijes-4200	7	46	“	"	PUNCT
aijes-4200	7	47	public	public	ADJ
aijes-4200	7	48	accounting	accounting	NOUN
aijes-4200	7	49	rules	rule	NOUN
aijes-4200	7	50	are	be	AUX
aijes-4200	7	51	in	in	ADP
aijes-4200	7	52	at	at	ADP
aijes-4200	7	53	the	the	DET
aijes-4200	7	54	same	same	ADJ
aijes-4200	7	55	time	time	NOUN
aijes-4200	7	56	rules	rule	VERB
aijes-4200	7	57	for	for	ADP
aijes-4200	7	58	presenting	present	VERB
aijes-4200	7	59	the	the	DET
aijes-4200	7	60	accounts	account	NOUN
aijes-4200	7	61	and	and	CCONJ
aijes-4200	7	62	rules	rule	NOUN
aijes-4200	7	63	for	for	ADP
aijes-4200	7	64	organizing	organize	VERB
aijes-4200	7	65	the	the	DET
aijes-4200	7	66	services	service	NOUN
aijes-4200	7	67	of	of	ADP
aijes-4200	7	68	public	public	ADJ
aijes-4200	7	69	accountants	accountant	NOUN
aijes-4200	7	70	”	"	PUNCT
aijes-4200	7	71	.	.	PUNCT
aijes-4200	8	1	the	the	DET
aijes-4200	8	2	shortcomings	shortcoming	NOUN
aijes-4200	8	3	of	of	ADP
aijes-4200	8	4	these	these	DET
aijes-4200	8	5	definitions	definition	NOUN
aijes-4200	8	6	consist	consist	VERB
aijes-4200	8	7	in	in	ADP
aijes-4200	8	8	the	the	DET
aijes-4200	8	9	fact	fact	NOUN
aijes-4200	8	10	that	that	SCONJ
aijes-4200	8	11	the	the	DET
aijes-4200	8	12	usual	usual	ADJ
aijes-4200	8	13	one	one	NOUN
aijes-4200	8	14	refers	refer	VERB
aijes-4200	8	15	only	only	ADV
aijes-4200	8	16	to	to	ADP
aijes-4200	8	17	state	state	NOUN
aijes-4200	8	18	revenues	revenue	NOUN
aijes-4200	8	19	and	and	CCONJ
aijes-4200	8	20	does	do	AUX
aijes-4200	8	21	not	not	PART
aijes-4200	8	22	consider	consider	VERB
aijes-4200	8	23	a	a	DET
aijes-4200	8	24	legal	legal	ADJ
aijes-4200	8	25	basis	basis	NOUN
aijes-4200	8	26	,	,	PUNCT
aijes-4200	8	27	the	the	DET
aijes-4200	8	28	technical	technical	ADJ
aijes-4200	8	29	one	one	NOUN
aijes-4200	8	30	is	be	AUX
aijes-4200	8	31	too	too	ADV
aijes-4200	8	32	limited	limited	ADJ
aijes-4200	8	33	,	,	PUNCT
aijes-4200	8	34	and	and	CCONJ
aijes-4200	8	35	the	the	DET
aijes-4200	8	36	administrative	administrative	ADJ
aijes-4200	8	37	one	one	NOUN
aijes-4200	8	38	does	do	AUX
aijes-4200	8	39	not	not	PART
aijes-4200	8	40	refer	refer	VERB
aijes-4200	8	41	to	to	ADP
aijes-4200	8	42	authorizing	authorize	VERB
aijes-4200	8	43	officers	officer	NOUN
aijes-4200	8	44	.	.	PUNCT
aijes-4200	9	1	finally	finally	ADV
aijes-4200	9	2	,	,	PUNCT
aijes-4200	9	3	the	the	DET
aijes-4200	9	4	authors	author	NOUN
aijes-4200	9	5	we	we	PRON
aijes-4200	9	6	referred	refer	VERB
aijes-4200	9	7	to	to	ADP
aijes-4200	9	8	,	,	PUNCT
aijes-4200	9	9	propose	propose	VERB
aijes-4200	9	10	for	for	ADP
aijes-4200	9	11	public	public	ADJ
aijes-4200	9	12	accounting	accounting	NOUN
aijes-4200	9	13	the	the	DET
aijes-4200	9	14	following	follow	VERB
aijes-4200	9	15	definition	definition	NOUN
aijes-4200	9	16	that	that	PRON
aijes-4200	9	17	would	would	AUX
aijes-4200	9	18	express	express	VERB
aijes-4200	9	19	,	,	PUNCT
aijes-4200	9	20	in	in	ADP
aijes-4200	9	21	our	our	PRON
aijes-4200	9	22	opinion	opinion	NOUN
aijes-4200	9	23	,	,	PUNCT
aijes-4200	9	24	its	its	PRON
aijes-4200	9	25	functions	function	NOUN
aijes-4200	9	26	most	most	ADV
aijes-4200	9	27	correctly	correctly	ADV
aijes-4200	9	28	,	,	PUNCT
aijes-4200	9	29	namely	namely	ADV
aijes-4200	9	30	:	:	PUNCT
aijes-4200	9	31	of	of	ADP
aijes-4200	9	32	public	public	ADJ
aijes-4200	9	33	revenue	revenue	NOUN
aijes-4200	9	34	officers	officer	NOUN
aijes-4200	9	35	and	and	CCONJ
aijes-4200	9	36	public	public	ADJ
aijes-4200	9	37	accountants	accountant	NOUN
aijes-4200	9	38	.	.	PUNCT
aijes-4200	9	39	"	"	PUNCT
aijes-4200	10	1	this	this	DET
aijes-4200	10	2	definition	definition	NOUN
aijes-4200	10	3	gives	give	VERB
aijes-4200	10	4	the	the	DET
aijes-4200	10	5	rules	rule	NOUN
aijes-4200	10	6	of	of	ADP
aijes-4200	10	7	public	public	ADJ
aijes-4200	10	8	accounting	accounting	NOUN
aijes-4200	10	9	a	a	DET
aijes-4200	10	10	legal	legal	ADJ
aijes-4200	10	11	,	,	PUNCT
aijes-4200	10	12	technical	technical	ADJ
aijes-4200	10	13	outline	outline	NOUN
aijes-4200	10	14	and	and	CCONJ
aijes-4200	10	15	includes	include	VERB
aijes-4200	10	16	within	within	ADP
aijes-4200	10	17	it	it	PRON
aijes-4200	10	18	the	the	DET
aijes-4200	10	19	obligations	obligation	NOUN
aijes-4200	10	20	and	and	CCONJ
aijes-4200	10	21	responsibilities	responsibility	NOUN
aijes-4200	10	22	of	of	ADP
aijes-4200	10	23	both	both	CCONJ
aijes-4200	10	24	public	public	ADJ
aijes-4200	10	25	accountants	accountant	NOUN
aijes-4200	10	26	and	and	CCONJ
aijes-4200	10	27	authorizing	authorize	VERB
aijes-4200	10	28	officers	officer	NOUN
aijes-4200	10	29	.	.	PUNCT
aijes-4200	11	1	2	2	NUM
aijes-4200	11	2	rules	rule	NOUN
aijes-4200	11	3	and	and	CCONJ
aijes-4200	11	4	norms	norm	NOUN
aijes-4200	11	5	of	of	ADP
aijes-4200	11	6	public	public	ADJ
aijes-4200	11	7	accounting	accounting	NOUN
aijes-4200	11	8	although	although	SCONJ
aijes-4200	11	9	public	public	ADJ
aijes-4200	11	10	sector	sector	NOUN
aijes-4200	11	11	accounting	accounting	NOUN
aijes-4200	11	12	is	be	AUX
aijes-4200	11	13	organized	organize	VERB
aijes-4200	11	14	on	on	ADP
aijes-4200	11	15	the	the	DET
aijes-4200	11	16	basis	basis	NOUN
aijes-4200	11	17	of	of	ADP
aijes-4200	11	18	separate	separate	ADJ
aijes-4200	11	19	plans	plan	NOUN
aijes-4200	11	20	of	of	ADP
aijes-4200	11	21	accounts	account	NOUN
aijes-4200	11	22	,	,	PUNCT
aijes-4200	11	23	with	with	ADP
aijes-4200	11	24	particularities	particularity	NOUN
aijes-4200	11	25	,	,	PUNCT
aijes-4200	11	26	both	both	CCONJ
aijes-4200	11	27	in	in	ADP
aijes-4200	11	28	terms	term	NOUN
aijes-4200	11	29	of	of	ADP
aijes-4200	11	30	the	the	DET
aijes-4200	11	31	structure	structure	NOUN
aijes-4200	11	32	of	of	ADP
aijes-4200	11	33	accounts	account	NOUN
aijes-4200	11	34	and	and	CCONJ
aijes-4200	11	35	their	their	PRON
aijes-4200	11	36	operation	operation	NOUN
aijes-4200	11	37	,	,	PUNCT
aijes-4200	11	38	the	the	DET
aijes-4200	11	39	basis	basis	NOUN
aijes-4200	11	40	of	of	ADP
aijes-4200	11	41	public	public	ADJ
aijes-4200	11	42	accounting	accounting	NOUN
aijes-4200	11	43	are	be	AUX
aijes-4200	11	44	common	common	ADJ
aijes-4200	11	45	rules	rule	NOUN
aijes-4200	11	46	and	and	CCONJ
aijes-4200	11	47	regulations	regulation	NOUN
aijes-4200	11	48	with	with	ADP
aijes-4200	11	49	those	those	PRON
aijes-4200	11	50	of	of	ADP
aijes-4200	11	51	general	general	ADJ
aijes-4200	11	52	accounting	accounting	NOUN
aijes-4200	11	53	,	,	PUNCT
aijes-4200	11	54	namely	namely	ADV
aijes-4200	11	55	:	:	PUNCT
aijes-4200	11	56			X
aijes-4200	11	57	the	the	DET
aijes-4200	11	58	use	use	NOUN
aijes-4200	11	59	of	of	ADP
aijes-4200	11	60	models	model	NOUN
aijes-4200	11	61	of	of	ADP
aijes-4200	11	62	accounting	accounting	NOUN
aijes-4200	11	63	registers	register	NOUN
aijes-4200	11	64	and	and	CCONJ
aijes-4200	11	65	common	common	ADJ
aijes-4200	11	66	forms	form	NOUN
aijes-4200	11	67	regarding	regard	VERB
aijes-4200	11	68	the	the	DET
aijes-4200	11	69	financial	financial	ADJ
aijes-4200	11	70	and	and	CCONJ
aijes-4200	11	71	accounting	accounting	NOUN
aijes-4200	11	72	activity	activity	NOUN
aijes-4200	11	73	;	;	PUNCT
aijes-4200	11	74			VERB
aijes-4200	11	75	the	the	DET
aijes-4200	11	76	models	model	NOUN
aijes-4200	11	77	of	of	ADP
aijes-4200	11	78	the	the	DET
aijes-4200	11	79	balance	balance	NOUN
aijes-4200	11	80	sheets	sheet	NOUN
aijes-4200	11	81	,	,	PUNCT
aijes-4200	11	82	as	as	ADV
aijes-4200	11	83	well	well	ADV
aijes-4200	11	84	as	as	ADP
aijes-4200	11	85	the	the	DET
aijes-4200	11	86	general	general	ADJ
aijes-4200	11	87	chart	chart	NOUN
aijes-4200	11	88	of	of	ADP
aijes-4200	11	89	accounts	account	NOUN
aijes-4200	11	90	for	for	ADP
aijes-4200	11	91	the	the	DET
aijes-4200	11	92	public	public	ADJ
aijes-4200	11	93	institutions	institution	NOUN
aijes-4200	11	94	,	,	PUNCT
aijes-4200	11	95	are	be	AUX
aijes-4200	11	96	established	establish	VERB
aijes-4200	11	97	by	by	ADP
aijes-4200	11	98	the	the	DET
aijes-4200	11	99	same	same	ADJ
aijes-4200	11	100	body	body	NOUN
aijes-4200	11	101	,	,	PUNCT
aijes-4200	11	102	respectively	respectively	ADV
aijes-4200	11	103	by	by	ADP
aijes-4200	11	104	the	the	DET
aijes-4200	11	105	ministry	ministry	PROPN
aijes-4200	11	106	of	of	ADP
aijes-4200	11	107	public	public	ADJ
aijes-4200	11	108	finance	finance	NOUN
aijes-4200	11	109	;	;	PUNCT
aijes-4200	11	110	1	1	NUM
aijes-4200	11	111	vincent	vincent	NOUN
aijes-4200	11	112	raude	raude	NOUN
aijes-4200	11	113	şi	şi	PROPN
aijes-4200	11	114	jean	jean	PROPN
aijes-4200	11	115	claude	claude	PROPN
aijes-4200	11	116	pagat	pagat	PROPN
aijes-4200	11	117	–	–	PUNCT
aijes-4200	11	118	“	"	PUNCT
aijes-4200	11	119	cours	cours	X
aijes-4200	11	120	sur	sur	PROPN
aijes-4200	11	121	les	les	X
aijes-4200	11	122	règles	règles	X
aijes-4200	11	123	de	de	X
aijes-4200	11	124	la	la	X
aijes-4200	11	125	comptabilitè	comptabilitè	NOUN
aijes-4200	11	126	publique	publique	NOUN
aijes-4200	11	127	”	"	PUNCT
aijes-4200	11	128	,	,	PUNCT
aijes-4200	11	129	école	école	PROPN
aijes-4200	11	130	nationale	nationale	PROPN
aijes-4200	11	131	des	des	PROPN
aijes-4200	11	132	services	services	PROPN
aijes-4200	11	133	du	du	PROPN
aijes-4200	11	134	trésor	trésor	PROPN
aijes-4200	11	135	,	,	PUNCT
aijes-4200	11	136	paris	paris	PROPN
aijes-4200	11	137	,	,	PUNCT
aijes-4200	11	138	1991	1991	NUM
aijes-4200	11	139	,	,	PUNCT
aijes-4200	11	140	pag	pag	PROPN
aijes-4200	11	141	.	.	PROPN
aijes-4200	11	142	3	3	NUM
aijes-4200	11	143	-	-	SYM
aijes-4200	11	144	6	6	NUM
aijes-4200	11	145	mailto:antikcristina@yahoo.com	mailto:antikcristina@yahoo.com	NOUN
aijes-4200	11	146	in	in	ADP
aijes-4200	11	147	this	this	DET
aijes-4200	11	148	respect	respect	NOUN
aijes-4200	11	149	there	there	PRON
aijes-4200	11	150	is	be	VERB
aijes-4200	11	151	a	a	DET
aijes-4200	11	152	unitary	unitary	ADJ
aijes-4200	11	153	conception	conception	NOUN
aijes-4200	11	154	in	in	ADP
aijes-4200	11	155	the	the	DET
aijes-4200	11	156	matter	matter	NOUN
aijes-4200	11	157	(	(	PUNCT
aijes-4200	11	158	chart	chart	NOUN
aijes-4200	11	159	of	of	ADP
aijes-4200	11	160	accounts	account	NOUN
aijes-4200	11	161	,	,	PUNCT
aijes-4200	11	162	balance	balance	NOUN
aijes-4200	11	163	sheet	sheet	NOUN
aijes-4200	11	164	and	and	CCONJ
aijes-4200	11	165	other	other	ADJ
aijes-4200	11	166	specific	specific	ADJ
aijes-4200	11	167	forms	form	NOUN
aijes-4200	11	168	)	)	PUNCT
aijes-4200	11	169	;	;	PUNCT
aijes-4200	11	170			VERB
aijes-4200	11	171	its	its	PRON
aijes-4200	11	172	operation	operation	NOUN
aijes-4200	11	173	is	be	AUX
aijes-4200	11	174	mandatory	mandatory	ADJ
aijes-4200	11	175	according	accord	VERB
aijes-4200	11	176	to	to	ADP
aijes-4200	11	177	the	the	DET
aijes-4200	11	178	same	same	ADJ
aijes-4200	11	179	rules	rule	NOUN
aijes-4200	11	180	and	and	CCONJ
aijes-4200	11	181	methods	method	NOUN
aijes-4200	11	182	as	as	SCONJ
aijes-4200	11	183	follows	follow	VERB
aijes-4200	11	184	:	:	PUNCT
aijes-4200	11	185	•	•	NUM
aijes-4200	11	186	accounting	accounting	NOUN
aijes-4200	11	187	is	be	AUX
aijes-4200	11	188	conducted	conduct	VERB
aijes-4200	11	189	in	in	ADP
aijes-4200	11	190	double	double	ADJ
aijes-4200	11	191	entry	entry	NOUN
aijes-4200	11	192	;	;	PUNCT
aijes-4200	11	193	some	some	DET
aijes-4200	11	194	exceptions	exception	NOUN
aijes-4200	11	195	allowed	allow	VERB
aijes-4200	11	196	for	for	ADP
aijes-4200	11	197	certain	certain	ADJ
aijes-4200	11	198	public	public	ADJ
aijes-4200	11	199	institutions	institution	NOUN
aijes-4200	11	200	that	that	PRON
aijes-4200	11	201	have	have	VERB
aijes-4200	11	202	the	the	DET
aijes-4200	11	203	right	right	NOUN
aijes-4200	11	204	to	to	PART
aijes-4200	11	205	organize	organize	VERB
aijes-4200	11	206	one	one	NUM
aijes-4200	11	207	-	-	PUNCT
aijes-4200	11	208	off	off	ADP
aijes-4200	11	209	accounting	accounting	NOUN
aijes-4200	11	210	(	(	PUNCT
aijes-4200	11	211	local	local	ADJ
aijes-4200	11	212	communal	communal	ADJ
aijes-4200	11	213	councils	council	NOUN
aijes-4200	11	214	)	)	PUNCT
aijes-4200	11	215	do	do	AUX
aijes-4200	11	216	not	not	PART
aijes-4200	11	217	invalidate	invalidate	VERB
aijes-4200	11	218	the	the	DET
aijes-4200	11	219	rule	rule	NOUN
aijes-4200	11	220	;	;	PUNCT
aijes-4200	11	221	•	•	NUM
aijes-4200	11	222	chronological	chronological	ADJ
aijes-4200	11	223	and	and	CCONJ
aijes-4200	11	224	systematic	systematic	ADJ
aijes-4200	11	225	recording	recording	NOUN
aijes-4200	11	226	in	in	ADP
aijes-4200	11	227	accounting	accounting	NOUN
aijes-4200	11	228	of	of	ADP
aijes-4200	11	229	all	all	DET
aijes-4200	11	230	collection	collection	NOUN
aijes-4200	11	231	and	and	CCONJ
aijes-4200	11	232	payment	payment	NOUN
aijes-4200	11	233	operations	operation	NOUN
aijes-4200	11	234	simultaneously	simultaneously	ADV
aijes-4200	11	235	,	,	PUNCT
aijes-4200	11	236	in	in	ADP
aijes-4200	11	237	the	the	DET
aijes-4200	11	238	debit	debit	NOUN
aijes-4200	11	239	of	of	ADP
aijes-4200	11	240	some	some	DET
aijes-4200	11	241	accounts	account	NOUN
aijes-4200	11	242	and	and	CCONJ
aijes-4200	11	243	the	the	DET
aijes-4200	11	244	credit	credit	NOUN
aijes-4200	11	245	of	of	ADP
aijes-4200	11	246	others	other	NOUN
aijes-4200	11	247	;	;	PUNCT
aijes-4200	11	248	•	•	ADP
aijes-4200	11	249	establishing	establish	VERB
aijes-4200	11	250	the	the	DET
aijes-4200	11	251	total	total	ADJ
aijes-4200	11	252	debit	debit	NOUN
aijes-4200	11	253	and	and	CCONJ
aijes-4200	11	254	credit	credit	NOUN
aijes-4200	11	255	amounts	amount	NOUN
aijes-4200	11	256	,	,	PUNCT
aijes-4200	11	257	as	as	ADV
aijes-4200	11	258	well	well	ADV
aijes-4200	11	259	as	as	ADP
aijes-4200	11	260	the	the	DET
aijes-4200	11	261	final	final	ADJ
aijes-4200	11	262	balance	balance	NOUN
aijes-4200	11	263	of	of	ADP
aijes-4200	11	264	each	each	DET
aijes-4200	11	265	account	account	NOUN
aijes-4200	11	266	;	;	PUNCT
aijes-4200	11	267	•	•	ADP
aijes-4200	11	268	drawing	draw	VERB
aijes-4200	11	269	up	up	ADP
aijes-4200	11	270	,	,	PUNCT
aijes-4200	11	271	at	at	ADP
aijes-4200	11	272	least	least	ADJ
aijes-4200	11	273	monthly	monthly	ADV
aijes-4200	11	274	,	,	PUNCT
aijes-4200	11	275	the	the	DET
aijes-4200	11	276	checking	check	VERB
aijes-4200	11	277	balance	balance	NOUN
aijes-4200	11	278	,	,	PUNCT
aijes-4200	11	279	which	which	PRON
aijes-4200	11	280	reflects	reflect	VERB
aijes-4200	11	281	the	the	DET
aijes-4200	11	282	equality	equality	NOUN
aijes-4200	11	283	between	between	ADP
aijes-4200	11	284	the	the	DET
aijes-4200	11	285	total	total	ADJ
aijes-4200	11	286	debit	debit	NOUN
aijes-4200	11	287	and	and	CCONJ
aijes-4200	11	288	credit	credit	NOUN
aijes-4200	11	289	amounts	amount	NOUN
aijes-4200	11	290	,	,	PUNCT
aijes-4200	11	291	and	and	CCONJ
aijes-4200	11	292	the	the	DET
aijes-4200	11	293	total	total	ADJ
aijes-4200	11	294	debit	debit	NOUN
aijes-4200	11	295	and	and	CCONJ
aijes-4200	11	296	credit	credit	NOUN
aijes-4200	11	297	balances	balance	NOUN
aijes-4200	11	298	of	of	ADP
aijes-4200	11	299	the	the	DET
aijes-4200	11	300	accounts	account	NOUN
aijes-4200	11	301	;	;	PUNCT
aijes-4200	12	1	•	•	NUM
aijes-4200	12	2	presentation	presentation	NOUN
aijes-4200	12	3	of	of	ADP
aijes-4200	12	4	the	the	DET
aijes-4200	12	5	final	final	ADJ
aijes-4200	12	6	monthly	monthly	ADJ
aijes-4200	12	7	,	,	PUNCT
aijes-4200	12	8	quarterly	quarterly	ADJ
aijes-4200	12	9	,	,	PUNCT
aijes-4200	12	10	annual	annual	ADJ
aijes-4200	12	11	execution	execution	NOUN
aijes-4200	12	12	,	,	PUNCT
aijes-4200	12	13	of	of	ADP
aijes-4200	12	14	the	the	DET
aijes-4200	12	15	revenues	revenue	NOUN
aijes-4200	12	16	collected	collect	VERB
aijes-4200	12	17	and	and	CCONJ
aijes-4200	12	18	of	of	ADP
aijes-4200	12	19	the	the	DET
aijes-4200	12	20	payments	payment	NOUN
aijes-4200	12	21	made	make	VERB
aijes-4200	12	22	,	,	PUNCT
aijes-4200	12	23	as	as	ADV
aijes-4200	12	24	well	well	ADV
aijes-4200	12	25	as	as	ADP
aijes-4200	12	26	of	of	ADP
aijes-4200	12	27	the	the	DET
aijes-4200	12	28	surplus	surplus	NOUN
aijes-4200	12	29	or	or	CCONJ
aijes-4200	12	30	deficit	deficit	NOUN
aijes-4200	12	31	,	,	PUNCT
aijes-4200	12	32	compared	compare	VERB
aijes-4200	12	33	to	to	ADP
aijes-4200	12	34	the	the	DET
aijes-4200	12	35	profit	profit	NOUN
aijes-4200	12	36	and	and	CCONJ
aijes-4200	12	37	loss	loss	NOUN
aijes-4200	12	38	account	account	NOUN
aijes-4200	12	39	,	,	PUNCT
aijes-4200	12	40	in	in	ADP
aijes-4200	12	41	the	the	DET
aijes-4200	12	42	case	case	NOUN
aijes-4200	12	43	of	of	ADP
aijes-4200	12	44	financial	financial	ADJ
aijes-4200	12	45	accounting	accounting	NOUN
aijes-4200	12	46	.	.	PUNCT
aijes-4200	13	1	as	as	ADP
aijes-4200	13	2	in	in	ADP
aijes-4200	13	3	the	the	DET
aijes-4200	13	4	case	case	NOUN
aijes-4200	13	5	of	of	ADP
aijes-4200	13	6	general	general	ADJ
aijes-4200	13	7	(	(	PUNCT
aijes-4200	13	8	financial	financial	ADJ
aijes-4200	13	9	)	)	PUNCT
aijes-4200	13	10	accounting	accounting	NOUN
aijes-4200	13	11	,	,	PUNCT
aijes-4200	13	12	public	public	ADJ
aijes-4200	13	13	accounting	accounting	NOUN
aijes-4200	13	14	must	must	AUX
aijes-4200	13	15	ensure	ensure	VERB
aijes-4200	13	16	a	a	DET
aijes-4200	13	17	true	true	ADJ
aijes-4200	13	18	picture	picture	NOUN
aijes-4200	13	19	,	,	PUNCT
aijes-4200	13	20	regarding	regard	VERB
aijes-4200	13	21	the	the	DET
aijes-4200	13	22	situation	situation	NOUN
aijes-4200	13	23	of	of	ADP
aijes-4200	13	24	execution	execution	NOUN
aijes-4200	13	25	of	of	ADP
aijes-4200	13	26	the	the	DET
aijes-4200	13	27	consolidated	consolidated	ADJ
aijes-4200	13	28	general	general	ADJ
aijes-4200	13	29	budget	budget	NOUN
aijes-4200	13	30	,	,	PUNCT
aijes-4200	13	31	of	of	ADP
aijes-4200	13	32	the	the	DET
aijes-4200	13	33	information	information	NOUN
aijes-4200	13	34	necessary	necessary	ADJ
aijes-4200	13	35	for	for	ADP
aijes-4200	13	36	the	the	DET
aijes-4200	13	37	own	own	ADJ
aijes-4200	13	38	needs	need	NOUN
aijes-4200	13	39	of	of	ADP
aijes-4200	13	40	public	public	ADJ
aijes-4200	13	41	institutions	institution	NOUN
aijes-4200	13	42	,	,	PUNCT
aijes-4200	13	43	as	as	ADV
aijes-4200	13	44	well	well	ADV
aijes-4200	13	45	as	as	ADP
aijes-4200	13	46	regarding	regard	VERB
aijes-4200	13	47	their	their	PRON
aijes-4200	13	48	provision	provision	NOUN
aijes-4200	13	49	to	to	PART
aijes-4200	13	50	law	law	VERB
aijes-4200	13	51	enforcement	enforcement	NOUN
aijes-4200	13	52	bodies	body	NOUN
aijes-4200	13	53	.	.	PUNCT
aijes-4200	14	1	,	,	PUNCT
aijes-4200	14	2	with	with	ADP
aijes-4200	14	3	prerogatives	prerogative	NOUN
aijes-4200	14	4	in	in	ADP
aijes-4200	14	5	the	the	DET
aijes-4200	14	6	matter	matter	NOUN
aijes-4200	14	7	.	.	PUNCT
aijes-4200	15	1	in	in	ADP
aijes-4200	15	2	this	this	DET
aijes-4200	15	3	respect	respect	NOUN
aijes-4200	15	4	,	,	PUNCT
aijes-4200	15	5	public	public	ADJ
aijes-4200	15	6	accounting	accounting	NOUN
aijes-4200	15	7	must	must	AUX
aijes-4200	15	8	comply	comply	VERB
aijes-4200	15	9	,	,	PUNCT
aijes-4200	15	10	in	in	ADP
aijes-4200	15	11	good	good	ADJ
aijes-4200	15	12	faith	faith	NOUN
aijes-4200	15	13	,	,	PUNCT
aijes-4200	15	14	with	with	ADP
aijes-4200	15	15	the	the	DET
aijes-4200	15	16	generally	generally	ADV
aijes-4200	15	17	valid	valid	ADJ
aijes-4200	15	18	unitary	unitary	ADJ
aijes-4200	15	19	rules	rule	NOUN
aijes-4200	15	20	and	and	CCONJ
aijes-4200	15	21	regulations	regulation	NOUN
aijes-4200	15	22	of	of	ADP
aijes-4200	15	23	general	general	ADJ
aijes-4200	15	24	accounting	accounting	NOUN
aijes-4200	15	25	,	,	PUNCT
aijes-4200	15	26	as	as	ADV
aijes-4200	15	27	well	well	ADV
aijes-4200	15	28	as	as	ADP
aijes-4200	15	29	its	its	PRON
aijes-4200	15	30	principles	principle	NOUN
aijes-4200	15	31	,	,	PUNCT
aijes-4200	15	32	namely	namely	ADV
aijes-4200	15	33	:	:	PUNCT
aijes-4200	15	34			VERB
aijes-4200	15	35	the	the	DET
aijes-4200	15	36	principle	principle	NOUN
aijes-4200	15	37	of	of	ADP
aijes-4200	15	38	prudence	prudence	NOUN
aijes-4200	15	39	,	,	PUNCT
aijes-4200	15	40	which	which	PRON
aijes-4200	15	41	does	do	AUX
aijes-4200	15	42	not	not	PART
aijes-4200	15	43	allow	allow	VERB
aijes-4200	15	44	the	the	DET
aijes-4200	15	45	underestimation	underestimation	NOUN
aijes-4200	15	46	of	of	ADP
aijes-4200	15	47	revenues	revenue	NOUN
aijes-4200	15	48	and	and	CCONJ
aijes-4200	15	49	overestimation	overestimation	NOUN
aijes-4200	15	50	of	of	ADP
aijes-4200	15	51	expenditures	expenditure	NOUN
aijes-4200	15	52	,	,	PUNCT
aijes-4200	15	53	both	both	CCONJ
aijes-4200	15	54	in	in	ADP
aijes-4200	15	55	the	the	DET
aijes-4200	15	56	process	process	NOUN
aijes-4200	15	57	of	of	ADP
aijes-4200	15	58	drawing	draw	VERB
aijes-4200	15	59	up	up	ADP
aijes-4200	15	60	budgets	budget	NOUN
aijes-4200	15	61	and	and	CCONJ
aijes-4200	15	62	in	in	ADP
aijes-4200	15	63	the	the	DET
aijes-4200	15	64	execution	execution	NOUN
aijes-4200	15	65	process	process	NOUN
aijes-4200	15	66	especially	especially	ADV
aijes-4200	15	67	.	.	PUNCT
aijes-4200	16	1	this	this	DET
aijes-4200	16	2	principle	principle	NOUN
aijes-4200	16	3	in	in	ADP
aijes-4200	16	4	public	public	ADJ
aijes-4200	16	5	accounting	accounting	NOUN
aijes-4200	16	6	must	must	AUX
aijes-4200	16	7	be	be	AUX
aijes-4200	16	8	manifested	manifest	VERB
aijes-4200	16	9	especially	especially	ADV
aijes-4200	16	10	in	in	ADP
aijes-4200	16	11	terms	term	NOUN
aijes-4200	16	12	of	of	ADP
aijes-4200	16	13	the	the	DET
aijes-4200	16	14	correct	correct	ADJ
aijes-4200	16	15	assessment	assessment	NOUN
aijes-4200	16	16	and	and	CCONJ
aijes-4200	16	17	registration	registration	NOUN
aijes-4200	16	18	of	of	ADP
aijes-4200	16	19	budgetary	budgetary	ADJ
aijes-4200	16	20	rights	right	NOUN
aijes-4200	16	21	that	that	PRON
aijes-4200	16	22	public	public	ADJ
aijes-4200	16	23	institutions	institution	NOUN
aijes-4200	16	24	have	have	VERB
aijes-4200	16	25	.	.	PUNCT
aijes-4200	17	1			VERB
aijes-4200	17	2	the	the	DET
aijes-4200	17	3	principle	principle	NOUN
aijes-4200	17	4	of	of	ADP
aijes-4200	17	5	permanence	permanence	NOUN
aijes-4200	17	6	of	of	ADP
aijes-4200	17	7	the	the	DET
aijes-4200	17	8	methods	method	NOUN
aijes-4200	17	9	,	,	PUNCT
aijes-4200	17	10	which	which	PRON
aijes-4200	17	11	imposes	impose	VERB
aijes-4200	17	12	the	the	DET
aijes-4200	17	13	continuity	continuity	NOUN
aijes-4200	17	14	of	of	ADP
aijes-4200	17	15	the	the	DET
aijes-4200	17	16	rules	rule	NOUN
aijes-4200	17	17	and	and	CCONJ
aijes-4200	17	18	norms	norm	NOUN
aijes-4200	17	19	regarding	regard	VERB
aijes-4200	17	20	the	the	DET
aijes-4200	17	21	way	way	NOUN
aijes-4200	17	22	of	of	ADP
aijes-4200	17	23	evaluating	evaluate	VERB
aijes-4200	17	24	the	the	DET
aijes-4200	17	25	revenues	revenue	NOUN
aijes-4200	17	26	and	and	CCONJ
aijes-4200	17	27	the	the	DET
aijes-4200	17	28	criteria	criterion	NOUN
aijes-4200	17	29	for	for	ADP
aijes-4200	17	30	establishing	establish	VERB
aijes-4200	17	31	the	the	DET
aijes-4200	17	32	budgetary	budgetary	ADJ
aijes-4200	17	33	credits	credit	NOUN
aijes-4200	17	34	,	,	PUNCT
aijes-4200	17	35	ensuring	ensure	VERB
aijes-4200	17	36	the	the	DET
aijes-4200	17	37	comparability	comparability	NOUN
aijes-4200	17	38	in	in	ADP
aijes-4200	17	39	time	time	NOUN
aijes-4200	17	40	of	of	ADP
aijes-4200	17	41	the	the	DET
aijes-4200	17	42	information	information	NOUN
aijes-4200	17	43	regarding	regard	VERB
aijes-4200	17	44	the	the	DET
aijes-4200	17	45	structure	structure	NOUN
aijes-4200	17	46	of	of	ADP
aijes-4200	17	47	the	the	DET
aijes-4200	17	48	budgets	budget	NOUN
aijes-4200	17	49	;	;	PUNCT
aijes-4200	17	50			VERB
aijes-4200	17	51	the	the	DET
aijes-4200	17	52	principle	principle	NOUN
aijes-4200	17	53	of	of	ADP
aijes-4200	17	54	continuity	continuity	NOUN
aijes-4200	17	55	of	of	ADP
aijes-4200	17	56	activity	activity	NOUN
aijes-4200	17	57	,	,	PUNCT
aijes-4200	17	58	which	which	PRON
aijes-4200	17	59	,	,	PUNCT
aijes-4200	17	60	in	in	ADP
aijes-4200	17	61	the	the	DET
aijes-4200	17	62	case	case	NOUN
aijes-4200	17	63	of	of	ADP
aijes-4200	17	64	public	public	ADJ
aijes-4200	17	65	accounting	accounting	NOUN
aijes-4200	17	66	,	,	PUNCT
aijes-4200	17	67	determines	determine	VERB
aijes-4200	17	68	its	its	PRON
aijes-4200	17	69	existence	existence	NOUN
aijes-4200	17	70	as	as	ADV
aijes-4200	17	71	long	long	ADV
aijes-4200	17	72	as	as	SCONJ
aijes-4200	17	73	there	there	PRON
aijes-4200	17	74	is	be	VERB
aijes-4200	17	75	a	a	DET
aijes-4200	17	76	public	public	ADJ
aijes-4200	17	77	sector	sector	NOUN
aijes-4200	17	78	,	,	PUNCT
aijes-4200	17	79	and	and	CCONJ
aijes-4200	17	80	it	it	PRON
aijes-4200	17	81	will	will	AUX
aijes-4200	17	82	exist	exist	VERB
aijes-4200	17	83	as	as	ADV
aijes-4200	17	84	long	long	ADV
aijes-4200	17	85	as	as	SCONJ
aijes-4200	17	86	there	there	PRON
aijes-4200	17	87	is	be	VERB
aijes-4200	17	88	a	a	DET
aijes-4200	17	89	state	state	NOUN
aijes-4200	17	90	organization	organization	NOUN
aijes-4200	17	91	.	.	PUNCT
aijes-4200	18	1	in	in	ADP
aijes-4200	18	2	this	this	DET
aijes-4200	18	3	direction	direction	NOUN
aijes-4200	18	4	we	we	PRON
aijes-4200	18	5	could	could	AUX
aijes-4200	18	6	mention	mention	VERB
aijes-4200	18	7	,	,	PUNCT
aijes-4200	18	8	possibly	possibly	ADV
aijes-4200	18	9	,	,	PUNCT
aijes-4200	18	10	about	about	ADP
aijes-4200	18	11	a	a	DET
aijes-4200	18	12	development	development	NOUN
aijes-4200	18	13	of	of	ADP
aijes-4200	18	14	the	the	DET
aijes-4200	18	15	attributions	attribution	NOUN
aijes-4200	18	16	of	of	ADP
aijes-4200	18	17	the	the	DET
aijes-4200	18	18	public	public	ADJ
aijes-4200	18	19	accounting	accounting	NOUN
aijes-4200	18	20	,	,	PUNCT
aijes-4200	18	21	with	with	ADP
aijes-4200	18	22	the	the	DET
aijes-4200	18	23	expansion	expansion	NOUN
aijes-4200	18	24	of	of	ADP
aijes-4200	18	25	the	the	DET
aijes-4200	18	26	public	public	ADJ
aijes-4200	18	27	sector	sector	NOUN
aijes-4200	18	28	,	,	PUNCT
aijes-4200	18	29	whose	whose	DET
aijes-4200	18	30	public	public	ADJ
aijes-4200	18	31	expenses	expense	NOUN
aijes-4200	18	32	,	,	PUNCT
aijes-4200	18	33	of	of	ADP
aijes-4200	18	34	the	the	DET
aijes-4200	18	35	relation	relation	NOUN
aijes-4200	18	36	between	between	ADP
aijes-4200	18	37	them	they	PRON
aijes-4200	18	38	and	and	CCONJ
aijes-4200	18	39	the	the	DET
aijes-4200	18	40	gross	gross	ADJ
aijes-4200	18	41	domestic	domestic	ADJ
aijes-4200	18	42	product	product	NOUN
aijes-4200	18	43	,	,	PUNCT
aijes-4200	18	44	have	have	AUX
aijes-4200	18	45	increased	increase	VERB
aijes-4200	18	46	in	in	ADP
aijes-4200	18	47	the	the	DET
aijes-4200	18	48	last	last	ADJ
aijes-4200	18	49	century	century	NOUN
aijes-4200	18	50	almost	almost	ADV
aijes-4200	18	51	five	five	NUM
aijes-4200	18	52	times	time	NOUN
aijes-4200	18	53	;	;	PUNCT
aijes-4200	18	54			VERB
aijes-4200	18	55	the	the	DET
aijes-4200	18	56	principle	principle	NOUN
aijes-4200	18	57	of	of	ADP
aijes-4200	18	58	independence	independence	NOUN
aijes-4200	18	59	of	of	ADP
aijes-4200	18	60	the	the	DET
aijes-4200	18	61	exercise	exercise	NOUN
aijes-4200	18	62	,	,	PUNCT
aijes-4200	18	63	which	which	PRON
aijes-4200	18	64	determines	determine	VERB
aijes-4200	18	65	the	the	DET
aijes-4200	18	66	beginning	beginning	NOUN
aijes-4200	18	67	of	of	ADP
aijes-4200	18	68	the	the	DET
aijes-4200	18	69	budget	budget	NOUN
aijes-4200	18	70	execution	execution	NOUN
aijes-4200	18	71	at	at	ADP
aijes-4200	18	72	a	a	DET
aijes-4200	18	73	certain	certain	ADJ
aijes-4200	18	74	date	date	NOUN
aijes-4200	18	75	,	,	PUNCT
aijes-4200	18	76	its	its	PRON
aijes-4200	18	77	conclusion	conclusion	NOUN
aijes-4200	18	78	at	at	ADP
aijes-4200	18	79	another	another	DET
aijes-4200	18	80	precise	precise	ADJ
aijes-4200	18	81	date	date	NOUN
aijes-4200	18	82	and	and	CCONJ
aijes-4200	18	83	,	,	PUNCT
aijes-4200	18	84	consequently	consequently	ADV
aijes-4200	18	85	,	,	PUNCT
aijes-4200	18	86	of	of	ADP
aijes-4200	18	87	the	the	DET
aijes-4200	18	88	non	non	NOUN
aijes-4200	18	89	-	-	NOUN
aijes-4200	18	90	admission	admission	NOUN
aijes-4200	18	91	that	that	SCONJ
aijes-4200	18	92	during	during	ADP
aijes-4200	18	93	this	this	DET
aijes-4200	18	94	period	period	NOUN
aijes-4200	18	95	to	to	PART
aijes-4200	18	96	register	register	VERB
aijes-4200	18	97	incomes	income	NOUN
aijes-4200	18	98	and	and	CCONJ
aijes-4200	18	99	to	to	PART
aijes-4200	18	100	make	make	VERB
aijes-4200	18	101	expenses	expense	NOUN
aijes-4200	18	102	belonging	belong	VERB
aijes-4200	18	103	to	to	ADP
aijes-4200	18	104	other	other	ADJ
aijes-4200	18	105	exercises	exercise	NOUN
aijes-4200	18	106	.	.	PUNCT
aijes-4200	19	1	we	we	PRON
aijes-4200	19	2	could	could	AUX
aijes-4200	19	3	also	also	ADV
aijes-4200	19	4	call	call	VERB
aijes-4200	19	5	this	this	DET
aijes-4200	19	6	principle	principle	NOUN
aijes-4200	19	7	of	of	ADP
aijes-4200	19	8	“	"	PUNCT
aijes-4200	19	9	adaptability	adaptability	NOUN
aijes-4200	19	10	of	of	ADP
aijes-4200	19	11	accounting	account	VERB
aijes-4200	19	12	information	information	NOUN
aijes-4200	19	13	to	to	ADP
aijes-4200	19	14	the	the	DET
aijes-4200	19	15	budget	budget	NOUN
aijes-4200	19	16	execution	execution	NOUN
aijes-4200	19	17	system	system	NOUN
aijes-4200	19	18	used	use	VERB
aijes-4200	19	19	”	"	PUNCT
aijes-4200	19	20	,	,	PUNCT
aijes-4200	19	21	“	"	PUNCT
aijes-4200	19	22	management	management	NOUN
aijes-4200	19	23	”	"	PUNCT
aijes-4200	19	24	or	or	CCONJ
aijes-4200	19	25	“	"	PUNCT
aijes-4200	19	26	exercise	exercise	NOUN
aijes-4200	19	27	”	"	PUNCT
aijes-4200	19	28	.	.	PUNCT
aijes-4200	20	1	in	in	ADP
aijes-4200	20	2	this	this	DET
aijes-4200	20	3	regard	regard	NOUN
aijes-4200	20	4	,	,	PUNCT
aijes-4200	20	5	the	the	DET
aijes-4200	20	6	public	public	ADJ
aijes-4200	20	7	sector	sector	NOUN
aijes-4200	20	8	has	have	AUX
aijes-4200	20	9	adopted	adopt	VERB
aijes-4200	20	10	the	the	DET
aijes-4200	20	11	system	system	NOUN
aijes-4200	20	12	according	accord	VERB
aijes-4200	20	13	to	to	ADP
aijes-4200	20	14	which	which	PRON
aijes-4200	20	15	there	there	PRON
aijes-4200	20	16	is	be	VERB
aijes-4200	20	17	an	an	DET
aijes-4200	20	18	annual	annual	ADJ
aijes-4200	20	19	record	record	NOUN
aijes-4200	20	20	of	of	ADP
aijes-4200	20	21	budget	budget	NOUN
aijes-4200	20	22	appropriations	appropriation	NOUN
aijes-4200	20	23	,	,	PUNCT
aijes-4200	20	24	cash	cash	NOUN
aijes-4200	20	25	payments	payment	NOUN
aijes-4200	20	26	and	and	CCONJ
aijes-4200	20	27	receipts	receipt	NOUN
aijes-4200	20	28	to	to	ADP
aijes-4200	20	29	the	the	DET
aijes-4200	20	30	state	state	NOUN
aijes-4200	20	31	budget	budget	NOUN
aijes-4200	20	32	,	,	PUNCT
aijes-4200	20	33	the	the	DET
aijes-4200	20	34	state	state	NOUN
aijes-4200	20	35	social	social	ADJ
aijes-4200	20	36	insurance	insurance	NOUN
aijes-4200	20	37	budget	budget	NOUN
aijes-4200	20	38	and	and	CCONJ
aijes-4200	20	39	local	local	ADJ
aijes-4200	20	40	budgets	budget	NOUN
aijes-4200	20	41	.	.	PUNCT
aijes-4200	21	1	this	this	DET
aijes-4200	21	2	system	system	NOUN
aijes-4200	21	3	imposes	impose	VERB
aijes-4200	21	4	the	the	DET
aijes-4200	21	5	validity	validity	NOUN
aijes-4200	21	6	of	of	ADP
aijes-4200	21	7	budget	budget	NOUN
aijes-4200	21	8	appropriations	appropriation	NOUN
aijes-4200	21	9	opened	open	VERB
aijes-4200	21	10	and	and	CCONJ
aijes-4200	21	11	distributed	distribute	VERB
aijes-4200	21	12	only	only	ADV
aijes-4200	21	13	within	within	ADP
aijes-4200	21	14	the	the	DET
aijes-4200	21	15	respective	respective	ADJ
aijes-4200	21	16	budget	budget	NOUN
aijes-4200	21	17	year	year	NOUN
aijes-4200	21	18	;	;	PUNCT
aijes-4200	21	19	also	also	ADV
aijes-4200	21	20	,	,	PUNCT
aijes-4200	21	21	cash	cash	NOUN
aijes-4200	21	22	payments	payment	NOUN
aijes-4200	21	23	can	can	AUX
aijes-4200	21	24	be	be	AUX
aijes-4200	21	25	made	make	VERB
aijes-4200	21	26	only	only	ADV
aijes-4200	21	27	within	within	ADP
aijes-4200	21	28	the	the	DET
aijes-4200	21	29	limit	limit	NOUN
aijes-4200	21	30	and	and	CCONJ
aijes-4200	21	31	within	within	ADP
aijes-4200	21	32	the	the	DET
aijes-4200	21	33	term	term	NOUN
aijes-4200	21	34	of	of	ADP
aijes-4200	21	35	validity	validity	NOUN
aijes-4200	21	36	of	of	ADP
aijes-4200	21	37	the	the	DET
aijes-4200	21	38	credits	credit	NOUN
aijes-4200	21	39	.	.	PUNCT
aijes-4200	22	1	on	on	ADP
aijes-4200	22	2	the	the	DET
aijes-4200	22	3	revenue	revenue	NOUN
aijes-4200	22	4	side	side	NOUN
aijes-4200	22	5	,	,	PUNCT
aijes-4200	22	6	only	only	ADV
aijes-4200	22	7	those	those	DET
aijes-4200	22	8	receipts	receipt	NOUN
aijes-4200	22	9	that	that	PRON
aijes-4200	22	10	are	be	AUX
aijes-4200	22	11	collected	collect	VERB
aijes-4200	22	12	during	during	ADP
aijes-4200	22	13	the	the	DET
aijes-4200	22	14	financial	financial	ADJ
aijes-4200	22	15	-	-	PUNCT
aijes-4200	22	16	budgetary	budgetary	ADJ
aijes-4200	22	17	year	year	NOUN
aijes-4200	22	18	are	be	AUX
aijes-4200	22	19	valid	valid	ADJ
aijes-4200	22	20	,	,	PUNCT
aijes-4200	22	21	and	and	CCONJ
aijes-4200	22	22	those	those	PRON
aijes-4200	22	23	collected	collect	VERB
aijes-4200	22	24	after	after	ADP
aijes-4200	22	25	december	december	PROPN
aijes-4200	22	26	31	31	NUM
aijes-4200	22	27	are	be	AUX
aijes-4200	22	28	highlighted	highlight	VERB
aijes-4200	22	29	for	for	ADP
aijes-4200	22	30	the	the	DET
aijes-4200	22	31	following	follow	VERB
aijes-4200	22	32	financial	financial	ADJ
aijes-4200	22	33	year	year	NOUN
aijes-4200	22	34	;	;	PUNCT
aijes-4200	22	35			VERB
aijes-4200	22	36	the	the	DET
aijes-4200	22	37	principle	principle	NOUN
aijes-4200	22	38	of	of	ADP
aijes-4200	22	39	non	non	NOUN
aijes-4200	22	40	-	-	NOUN
aijes-4200	22	41	compensation	compensation	NOUN
aijes-4200	22	42	,	,	PUNCT
aijes-4200	22	43	which	which	PRON
aijes-4200	22	44	in	in	ADP
aijes-4200	22	45	public	public	ADJ
aijes-4200	22	46	accounting	accounting	NOUN
aijes-4200	22	47	finds	find	VERB
aijes-4200	22	48	its	its	PRON
aijes-4200	22	49	widest	wide	ADJ
aijes-4200	22	50	expression	expression	NOUN
aijes-4200	22	51	in	in	ADP
aijes-4200	22	52	that	that	SCONJ
aijes-4200	22	53	no	no	DET
aijes-4200	22	54	payments	payment	NOUN
aijes-4200	22	55	can	can	AUX
aijes-4200	22	56	be	be	AUX
aijes-4200	22	57	made	make	VERB
aijes-4200	22	58	directly	directly	ADV
aijes-4200	22	59	from	from	ADP
aijes-4200	22	60	receipts	receipt	NOUN
aijes-4200	22	61	,	,	PUNCT
aijes-4200	22	62	all	all	DET
aijes-4200	22	63	revenues	revenue	NOUN
aijes-4200	22	64	are	be	AUX
aijes-4200	22	65	recorded	record	VERB
aijes-4200	22	66	in	in	ADP
aijes-4200	22	67	the	the	DET
aijes-4200	22	68	budget	budget	NOUN
aijes-4200	22	69	,	,	PUNCT
aijes-4200	22	70	and	and	CCONJ
aijes-4200	22	71	for	for	ADP
aijes-4200	22	72	any	any	DET
aijes-4200	22	73	expenditure	expenditure	NOUN
aijes-4200	22	74	that	that	PRON
aijes-4200	22	75	is	be	AUX
aijes-4200	22	76	made	make	VERB
aijes-4200	22	77	there	there	PRON
aijes-4200	22	78	is	be	VERB
aijes-4200	22	79	an	an	DET
aijes-4200	22	80	obligation	obligation	NOUN
aijes-4200	22	81	of	of	ADP
aijes-4200	22	82	approval	approval	NOUN
aijes-4200	22	83	.	.	PUNCT
aijes-4200	23	1	some	some	DET
aijes-4200	23	2	exceptions	exception	NOUN
aijes-4200	23	3	to	to	ADP
aijes-4200	23	4	this	this	DET
aijes-4200	23	5	rule	rule	NOUN
aijes-4200	23	6	,	,	PUNCT
aijes-4200	23	7	especially	especially	ADV
aijes-4200	23	8	in	in	ADP
aijes-4200	23	9	the	the	DET
aijes-4200	23	10	case	case	NOUN
aijes-4200	23	11	of	of	ADP
aijes-4200	23	12	extra	extra	ADJ
aijes-4200	23	13	-	-	ADJ
aijes-4200	23	14	budgetary	budgetary	ADJ
aijes-4200	23	15	and	and	CCONJ
aijes-4200	23	16	special	special	ADJ
aijes-4200	23	17	funds	fund	NOUN
aijes-4200	23	18	,	,	PUNCT
aijes-4200	23	19	do	do	AUX
aijes-4200	23	20	not	not	PART
aijes-4200	23	21	invalidate	invalidate	VERB
aijes-4200	23	22	the	the	DET
aijes-4200	23	23	general	general	ADJ
aijes-4200	23	24	principle	principle	NOUN
aijes-4200	23	25	;	;	PUNCT
aijes-4200	23	26			VERB
aijes-4200	23	27	the	the	DET
aijes-4200	23	28	principle	principle	NOUN
aijes-4200	23	29	of	of	ADP
aijes-4200	23	30	intangibility	intangibility	NOUN
aijes-4200	23	31	of	of	ADP
aijes-4200	23	32	the	the	DET
aijes-4200	23	33	opening	opening	NOUN
aijes-4200	23	34	balance	balance	NOUN
aijes-4200	23	35	sheet	sheet	NOUN
aijes-4200	23	36	is	be	AUX
aijes-4200	23	37	applied	apply	VERB
aijes-4200	23	38	only	only	ADV
aijes-4200	23	39	partially	partially	ADV
aijes-4200	23	40	in	in	ADP
aijes-4200	23	41	the	the	DET
aijes-4200	23	42	situation	situation	NOUN
aijes-4200	23	43	of	of	ADP
aijes-4200	23	44	public	public	ADJ
aijes-4200	23	45	accounting	accounting	NOUN
aijes-4200	23	46	,	,	PUNCT
aijes-4200	23	47	because	because	SCONJ
aijes-4200	23	48	,	,	PUNCT
aijes-4200	23	49	in	in	ADP
aijes-4200	23	50	the	the	DET
aijes-4200	23	51	case	case	NOUN
aijes-4200	23	52	of	of	ADP
aijes-4200	23	53	public	public	ADJ
aijes-4200	23	54	funds	fund	NOUN
aijes-4200	23	55	,	,	PUNCT
aijes-4200	23	56	the	the	DET
aijes-4200	23	57	incomes	income	NOUN
aijes-4200	23	58	due	due	ADP
aijes-4200	23	59	to	to	ADP
aijes-4200	23	60	the	the	DET
aijes-4200	23	61	current	current	ADJ
aijes-4200	23	62	year	year	NOUN
aijes-4200	23	63	,	,	PUNCT
aijes-4200	23	64	but	but	CCONJ
aijes-4200	23	65	collected	collect	VERB
aijes-4200	23	66	in	in	ADP
aijes-4200	23	67	the	the	DET
aijes-4200	23	68	next	next	ADJ
aijes-4200	23	69	year	year	NOUN
aijes-4200	23	70	,	,	PUNCT
aijes-4200	23	71	are	be	AUX
aijes-4200	23	72	registered	register	VERB
aijes-4200	23	73	as	as	ADP
aijes-4200	23	74	income	income	NOUN
aijes-4200	23	75	in	in	ADP
aijes-4200	23	76	the	the	DET
aijes-4200	23	77	year	year	NOUN
aijes-4200	23	78	in	in	ADP
aijes-4200	23	79	which	which	PRON
aijes-4200	23	80	they	they	PRON
aijes-4200	23	81	were	be	AUX
aijes-4200	23	82	collected	collect	VERB
aijes-4200	23	83	.	.	PUNCT
aijes-4200	24	1	also	also	ADV
aijes-4200	24	2	,	,	PUNCT
aijes-4200	24	3	the	the	DET
aijes-4200	24	4	funds	fund	NOUN
aijes-4200	24	5	approved	approve	VERB
aijes-4200	24	6	by	by	ADP
aijes-4200	24	7	the	the	DET
aijes-4200	24	8	annual	annual	ADJ
aijes-4200	24	9	budgets	budget	NOUN
aijes-4200	24	10	and	and	CCONJ
aijes-4200	24	11	not	not	PART
aijes-4200	24	12	used	use	VERB
aijes-4200	24	13	in	in	ADP
aijes-4200	24	14	that	that	DET
aijes-4200	24	15	year	year	NOUN
aijes-4200	24	16	lose	lose	VERB
aijes-4200	24	17	their	their	PRON
aijes-4200	24	18	validity	validity	NOUN
aijes-4200	24	19	at	at	ADP
aijes-4200	24	20	the	the	DET
aijes-4200	24	21	end	end	NOUN
aijes-4200	24	22	of	of	ADP
aijes-4200	24	23	the	the	DET
aijes-4200	24	24	year	year	NOUN
aijes-4200	24	25	.	.	PUNCT
aijes-4200	25	1	only	only	ADV
aijes-4200	25	2	in	in	ADP
aijes-4200	25	3	the	the	DET
aijes-4200	25	4	case	case	NOUN
aijes-4200	25	5	of	of	ADP
aijes-4200	25	6	certain	certain	ADJ
aijes-4200	25	7	budgets	budget	NOUN
aijes-4200	25	8	,	,	PUNCT
aijes-4200	25	9	such	such	ADJ
aijes-4200	25	10	as	as	ADP
aijes-4200	25	11	those	those	PRON
aijes-4200	25	12	in	in	ADP
aijes-4200	25	13	extrabudgetary	extrabudgetary	ADJ
aijes-4200	25	14	means	mean	NOUN
aijes-4200	25	15	and	and	CCONJ
aijes-4200	25	16	special	special	ADJ
aijes-4200	25	17	funds	fund	NOUN
aijes-4200	25	18	,	,	PUNCT
aijes-4200	25	19	which	which	PRON
aijes-4200	25	20	have	have	VERB
aijes-4200	25	21	the	the	DET
aijes-4200	25	22	right	right	NOUN
aijes-4200	25	23	to	to	PART
aijes-4200	25	24	carry	carry	VERB
aijes-4200	25	25	over	over	ADP
aijes-4200	25	26	the	the	DET
aijes-4200	25	27	execution	execution	NOUN
aijes-4200	25	28	balance	balance	NOUN
aijes-4200	25	29	from	from	ADP
aijes-4200	25	30	the	the	DET
aijes-4200	25	31	previous	previous	ADJ
aijes-4200	25	32	year	year	NOUN
aijes-4200	25	33	,	,	PUNCT
aijes-4200	25	34	could	could	AUX
aijes-4200	25	35	we	we	PRON
aijes-4200	25	36	talk	talk	VERB
aijes-4200	25	37	about	about	ADP
aijes-4200	25	38	a	a	DET
aijes-4200	25	39	certain	certain	ADJ
aijes-4200	25	40	intangibility	intangibility	NOUN
aijes-4200	25	41	of	of	ADP
aijes-4200	25	42	the	the	DET
aijes-4200	25	43	opening	opening	NOUN
aijes-4200	25	44	balance	balance	NOUN
aijes-4200	25	45	sheet	sheet	NOUN
aijes-4200	25	46	;	;	PUNCT
aijes-4200	25	47			VERB
aijes-4200	25	48	also	also	ADV
aijes-4200	25	49	,	,	PUNCT
aijes-4200	25	50	as	as	ADP
aijes-4200	25	51	in	in	ADP
aijes-4200	25	52	the	the	DET
aijes-4200	25	53	case	case	NOUN
aijes-4200	25	54	of	of	ADP
aijes-4200	25	55	patrimonial	patrimonial	ADJ
aijes-4200	25	56	units	unit	NOUN
aijes-4200	25	57	,	,	PUNCT
aijes-4200	25	58	where	where	SCONJ
aijes-4200	25	59	the	the	DET
aijes-4200	25	60	responsibility	responsibility	NOUN
aijes-4200	25	61	for	for	ADP
aijes-4200	25	62	organizing	organize	VERB
aijes-4200	25	63	and	and	CCONJ
aijes-4200	25	64	keeping	keep	VERB
aijes-4200	25	65	the	the	DET
aijes-4200	25	66	accounts	account	NOUN
aijes-4200	25	67	,	,	PUNCT
aijes-4200	25	68	in	in	ADP
aijes-4200	25	69	accordance	accordance	NOUN
aijes-4200	25	70	with	with	ADP
aijes-4200	25	71	the	the	DET
aijes-4200	25	72	law	law	NOUN
aijes-4200	25	73	,	,	PUNCT
aijes-4200	25	74	is	be	AUX
aijes-4200	25	75	the	the	DET
aijes-4200	25	76	administrator	administrator	NOUN
aijes-4200	25	77	,	,	PUNCT
aijes-4200	25	78	and	and	CCONJ
aijes-4200	25	79	in	in	ADP
aijes-4200	25	80	the	the	DET
aijes-4200	25	81	case	case	NOUN
aijes-4200	25	82	of	of	ADP
aijes-4200	25	83	public	public	ADJ
aijes-4200	25	84	institutions	institution	NOUN
aijes-4200	25	85	the	the	DET
aijes-4200	25	86	responsibility	responsibility	NOUN
aijes-4200	25	87	,	,	PUNCT
aijes-4200	25	88	from	from	ADP
aijes-4200	25	89	this	this	DET
aijes-4200	25	90	point	point	NOUN
aijes-4200	25	91	of	of	ADP
aijes-4200	25	92	view	view	NOUN
aijes-4200	25	93	,	,	PUNCT
aijes-4200	25	94	rests	rest	VERB
aijes-4200	25	95	with	with	ADP
aijes-4200	25	96	the	the	DET
aijes-4200	25	97	authorizing	authorize	VERB
aijes-4200	25	98	officer	officer	NOUN
aijes-4200	25	99	(	(	PUNCT
aijes-4200	25	100	ministers	minister	NOUN
aijes-4200	25	101	,	,	PUNCT
aijes-4200	25	102	heads	head	NOUN
aijes-4200	25	103	of	of	ADP
aijes-4200	25	104	institutions	institution	NOUN
aijes-4200	25	105	public	public	ADJ
aijes-4200	25	106	,	,	PUNCT
aijes-4200	25	107	central	central	ADJ
aijes-4200	25	108	and	and	CCONJ
aijes-4200	25	109	local	local	ADJ
aijes-4200	25	110	,	,	PUNCT
aijes-4200	25	111	etc	etc	X
aijes-4200	25	112	.	.	X
aijes-4200	25	113	)	)	PUNCT
aijes-4200	26	1	compared	compare	VERB
aijes-4200	26	2	to	to	ADP
aijes-4200	26	3	the	the	DET
aijes-4200	26	4	rules	rule	NOUN
aijes-4200	26	5	enunciated	enunciate	VERB
aijes-4200	26	6	,	,	PUNCT
aijes-4200	26	7	in	in	ADP
aijes-4200	26	8	connection	connection	NOUN
aijes-4200	26	9	with	with	ADP
aijes-4200	26	10	the	the	DET
aijes-4200	26	11	functioning	functioning	NOUN
aijes-4200	26	12	of	of	ADP
aijes-4200	26	13	public	public	ADJ
aijes-4200	26	14	accounting	accounting	NOUN
aijes-4200	26	15	in	in	ADP
aijes-4200	26	16	romania	romania	PROPN
aijes-4200	26	17	,	,	PUNCT
aijes-4200	26	18	the	the	DET
aijes-4200	26	19	authors	author	NOUN
aijes-4200	26	20	we	we	PRON
aijes-4200	26	21	referred	refer	VERB
aijes-4200	26	22	to	to	ADP
aijes-4200	26	23	earlier	early	ADV
aijes-4200	26	24	,	,	PUNCT
aijes-4200	26	25	vincent	vincent	PROPN
aijes-4200	26	26	raude	raude	PROPN
aijes-4200	26	27	and	and	CCONJ
aijes-4200	26	28	jean	jean	PROPN
aijes-4200	26	29	claude	claude	PROPN
aijes-4200	26	30	pagat	pagat	PROPN
aijes-4200	26	31	,	,	PUNCT
aijes-4200	26	32	in	in	ADP
aijes-4200	26	33	the	the	DET
aijes-4200	26	34	same	same	ADJ
aijes-4200	26	35	paper	paper	NOUN
aijes-4200	26	36	mention	mention	VERB
aijes-4200	26	37	the	the	DET
aijes-4200	26	38	following	follow	VERB
aijes-4200	26	39	fundamental	fundamental	ADJ
aijes-4200	26	40	principles	principle	NOUN
aijes-4200	26	41	of	of	ADP
aijes-4200	26	42	french	french	ADJ
aijes-4200	26	43	public	public	ADJ
aijes-4200	26	44	accounting	accounting	NOUN
aijes-4200	26	45	:	:	PUNCT
aijes-4200	26	46	“	"	PUNCT
aijes-4200	26	47	the	the	DET
aijes-4200	26	48	principle	principle	NOUN
aijes-4200	26	49	of	of	ADP
aijes-4200	26	50	distinction	distinction	NOUN
aijes-4200	26	51	between	between	ADP
aijes-4200	26	52	opportunity	opportunity	NOUN
aijes-4200	26	53	and	and	CCONJ
aijes-4200	26	54	regularity	regularity	NOUN
aijes-4200	26	55	;	;	PUNCT
aijes-4200	26	56	of	of	ADP
aijes-4200	26	57	the	the	DET
aijes-4200	26	58	distinction	distinction	NOUN
aijes-4200	26	59	between	between	ADP
aijes-4200	26	60	authorizing	authorize	VERB
aijes-4200	26	61	officers	officer	NOUN
aijes-4200	26	62	and	and	CCONJ
aijes-4200	26	63	accountants	accountant	NOUN
aijes-4200	26	64	,	,	PUNCT
aijes-4200	26	65	and	and	CCONJ
aijes-4200	26	66	of	of	ADP
aijes-4200	26	67	not	not	PART
aijes-4200	26	68	affecting	affect	VERB
aijes-4200	26	69	the	the	DET
aijes-4200	26	70	receipts	receipt	NOUN
aijes-4200	26	71	and	and	CCONJ
aijes-4200	26	72	expenses	expense	NOUN
aijes-4200	26	73	”	"	PUNCT
aijes-4200	26	74	.	.	PUNCT
aijes-4200	27	1	to	to	ADP
aijes-4200	27	2	these	these	DET
aijes-4200	27	3	three	three	NUM
aijes-4200	27	4	basic	basic	ADJ
aijes-4200	27	5	principles	principle	NOUN
aijes-4200	27	6	could	could	AUX
aijes-4200	27	7	be	be	AUX
aijes-4200	27	8	added	add	VERB
aijes-4200	27	9	:	:	PUNCT
aijes-4200	27	10	"	"	PUNCT
aijes-4200	27	11	the	the	DET
aijes-4200	27	12	principle	principle	NOUN
aijes-4200	27	13	of	of	ADP
aijes-4200	27	14	responsibility	responsibility	NOUN
aijes-4200	27	15	(	(	PUNCT
aijes-4200	27	16	for	for	ADP
aijes-4200	27	17	authorizing	authorize	VERB
aijes-4200	27	18	officers	officer	NOUN
aijes-4200	27	19	and	and	CCONJ
aijes-4200	27	20	accountants	accountant	NOUN
aijes-4200	27	21	)	)	PUNCT
aijes-4200	27	22	and	and	CCONJ
aijes-4200	27	23	of	of	ADP
aijes-4200	27	24	unity	unity	NOUN
aijes-4200	27	25	(	(	PUNCT
aijes-4200	27	26	regulatory	regulatory	ADJ
aijes-4200	27	27	unit	unit	NOUN
aijes-4200	27	28	,	,	PUNCT
aijes-4200	27	29	ability	ability	NOUN
aijes-4200	27	30	to	to	PART
aijes-4200	27	31	handle	handle	VERB
aijes-4200	27	32	accounts	account	NOUN
aijes-4200	27	33	,	,	PUNCT
aijes-4200	27	34	treasury	treasury	NOUN
aijes-4200	27	35	unit	unit	NOUN
aijes-4200	27	36	)	)	PUNCT
aijes-4200	27	37	"	"	PUNCT
aijes-4200	27	38	.	.	PUNCT
aijes-4200	28	1	apart	apart	ADV
aijes-4200	28	2	from	from	ADP
aijes-4200	28	3	the	the	DET
aijes-4200	28	4	beauty	beauty	NOUN
aijes-4200	28	5	of	of	ADP
aijes-4200	28	6	defining	define	VERB
aijes-4200	28	7	the	the	DET
aijes-4200	28	8	principle	principle	NOUN
aijes-4200	28	9	of	of	ADP
aijes-4200	28	10	unity	unity	NOUN
aijes-4200	28	11	,	,	PUNCT
aijes-4200	28	12	we	we	PRON
aijes-4200	28	13	retain	retain	VERB
aijes-4200	28	14	the	the	DET
aijes-4200	28	15	principle	principle	NOUN
aijes-4200	28	16	of	of	ADP
aijes-4200	28	17	distinguishing	distinguish	VERB
aijes-4200	28	18	between	between	ADP
aijes-4200	28	19	regularity	regularity	NOUN
aijes-4200	28	20	and	and	CCONJ
aijes-4200	28	21	opportunity	opportunity	NOUN
aijes-4200	28	22	,	,	PUNCT
aijes-4200	28	23	which	which	PRON
aijes-4200	28	24	in	in	ADP
aijes-4200	28	25	our	our	PRON
aijes-4200	28	26	literature	literature	NOUN
aijes-4200	28	27	is	be	AUX
aijes-4200	28	28	not	not	PART
aijes-4200	28	29	addressed	address	VERB
aijes-4200	28	30	.	.	PUNCT
aijes-4200	29	1	some	some	DET
aijes-4200	29	2	similarities	similarity	NOUN
aijes-4200	29	3	and	and	CCONJ
aijes-4200	29	4	parallels	parallel	NOUN
aijes-4200	29	5	between	between	ADP
aijes-4200	29	6	public	public	ADJ
aijes-4200	29	7	and	and	CCONJ
aijes-4200	29	8	general	general	ADJ
aijes-4200	29	9	(	(	PUNCT
aijes-4200	29	10	financial	financial	ADJ
aijes-4200	29	11	)	)	PUNCT
aijes-4200	29	12	accounting	accounting	NOUN
aijes-4200	29	13	are	be	AUX
aijes-4200	29	14	also	also	ADV
aijes-4200	29	15	in	in	ADP
aijes-4200	29	16	terms	term	NOUN
aijes-4200	29	17	of	of	ADP
aijes-4200	29	18	balance	balance	NOUN
aijes-4200	29	19	sheet	sheet	NOUN
aijes-4200	29	20	.	.	PUNCT
aijes-4200	30	1	if	if	SCONJ
aijes-4200	30	2	in	in	ADP
aijes-4200	30	3	the	the	DET
aijes-4200	30	4	case	case	NOUN
aijes-4200	30	5	of	of	ADP
aijes-4200	30	6	patrimonial	patrimonial	ADJ
aijes-4200	30	7	units	unit	NOUN
aijes-4200	30	8	the	the	DET
aijes-4200	30	9	balance	balance	NOUN
aijes-4200	30	10	sheet	sheet	NOUN
aijes-4200	30	11	consists	consist	VERB
aijes-4200	30	12	of	of	ADP
aijes-4200	30	13	the	the	DET
aijes-4200	30	14	balance	balance	NOUN
aijes-4200	30	15	sheet	sheet	NOUN
aijes-4200	30	16	,	,	PUNCT
aijes-4200	30	17	profit	profit	NOUN
aijes-4200	30	18	and	and	CCONJ
aijes-4200	30	19	loss	loss	NOUN
aijes-4200	30	20	account	account	NOUN
aijes-4200	30	21	,	,	PUNCT
aijes-4200	30	22	and	and	CCONJ
aijes-4200	30	23	as	as	ADP
aijes-4200	30	24	an	an	DET
aijes-4200	30	25	annex	annex	NOUN
aijes-4200	30	26	the	the	DET
aijes-4200	30	27	management	management	NOUN
aijes-4200	30	28	report	report	NOUN
aijes-4200	30	29	,	,	PUNCT
aijes-4200	30	30	in	in	ADP
aijes-4200	30	31	the	the	DET
aijes-4200	30	32	case	case	NOUN
aijes-4200	30	33	of	of	ADP
aijes-4200	30	34	public	public	ADJ
aijes-4200	30	35	institutions	institution	NOUN
aijes-4200	30	36	it	it	PRON
aijes-4200	30	37	consists	consist	VERB
aijes-4200	30	38	of	of	ADP
aijes-4200	30	39	:	:	PUNCT
aijes-4200	30	40	balance	balance	NOUN
aijes-4200	30	41	sheet	sheet	NOUN
aijes-4200	30	42	,	,	PUNCT
aijes-4200	30	43	with	with	ADP
aijes-4200	30	44	the	the	DET
aijes-4200	30	45	necessary	necessary	ADJ
aijes-4200	30	46	adaptations	adaptation	NOUN
aijes-4200	30	47	,	,	PUNCT
aijes-4200	30	48	the	the	DET
aijes-4200	30	49	execution	execution	NOUN
aijes-4200	30	50	account	account	NOUN
aijes-4200	30	51	,	,	PUNCT
aijes-4200	30	52	and	and	CCONJ
aijes-4200	30	53	instead	instead	ADV
aijes-4200	30	54	of	of	ADP
aijes-4200	30	55	the	the	DET
aijes-4200	30	56	profit	profit	NOUN
aijes-4200	30	57	and	and	CCONJ
aijes-4200	30	58	loss	loss	NOUN
aijes-4200	30	59	,	,	PUNCT
aijes-4200	30	60	and	and	CCONJ
aijes-4200	30	61	an	an	DET
aijes-4200	30	62	explanatory	explanatory	ADJ
aijes-4200	30	63	report	report	NOUN
aijes-4200	30	64	as	as	ADP
aijes-4200	30	65	an	an	DET
aijes-4200	30	66	annex	annex	NOUN
aijes-4200	30	67	.	.	PUNCT
aijes-4200	31	1	regarding	regard	VERB
aijes-4200	31	2	the	the	DET
aijes-4200	31	3	balance	balance	NOUN
aijes-4200	31	4	sheet	sheet	NOUN
aijes-4200	31	5	,	,	PUNCT
aijes-4200	31	6	which	which	PRON
aijes-4200	31	7	is	be	AUX
aijes-4200	31	8	not	not	PART
aijes-4200	31	9	subject	subject	ADJ
aijes-4200	31	10	to	to	ADP
aijes-4200	31	11	verification	verification	NOUN
aijes-4200	31	12	and	and	CCONJ
aijes-4200	31	13	certification	certification	NOUN
aijes-4200	31	14	by	by	ADP
aijes-4200	31	15	auditors	auditor	NOUN
aijes-4200	31	16	,	,	PUNCT
aijes-4200	31	17	accounting	accounting	NOUN
aijes-4200	31	18	experts	expert	NOUN
aijes-4200	31	19	,	,	PUNCT
aijes-4200	31	20	etc	etc	X
aijes-4200	31	21	.	.	X
aijes-4200	31	22	,	,	PUNCT
aijes-4200	31	23	or	or	CCONJ
aijes-4200	31	24	in	in	ADP
aijes-4200	31	25	the	the	DET
aijes-4200	31	26	case	case	NOUN
aijes-4200	31	27	of	of	ADP
aijes-4200	31	28	patrimonial	patrimonial	ADJ
aijes-4200	31	29	units	unit	NOUN
aijes-4200	31	30	the	the	DET
aijes-4200	31	31	execution	execution	NOUN
aijes-4200	31	32	account	account	NOUN
aijes-4200	31	33	on	on	ADP
aijes-4200	31	34	the	the	DET
aijes-4200	31	35	state	state	NOUN
aijes-4200	31	36	budget	budget	NOUN
aijes-4200	31	37	,	,	PUNCT
aijes-4200	31	38	state	state	NOUN
aijes-4200	31	39	social	social	ADJ
aijes-4200	31	40	insurance	insurance	NOUN
aijes-4200	31	41	budget	budget	NOUN
aijes-4200	31	42	and	and	CCONJ
aijes-4200	31	43	local	local	ADJ
aijes-4200	31	44	budgets	budget	NOUN
aijes-4200	31	45	,	,	PUNCT
aijes-4200	31	46	must	must	AUX
aijes-4200	31	47	be	be	AUX
aijes-4200	31	48	approved	approve	VERB
aijes-4200	31	49	by	by	ADP
aijes-4200	31	50	the	the	DET
aijes-4200	31	51	same	same	ADJ
aijes-4200	31	52	bodies	body	NOUN
aijes-4200	31	53	which	which	PRON
aijes-4200	31	54	approved	approve	VERB
aijes-4200	31	55	the	the	DET
aijes-4200	31	56	respective	respective	ADJ
aijes-4200	31	57	budgets	budget	NOUN
aijes-4200	31	58	,	,	PUNCT
aijes-4200	31	59	and	and	CCONJ
aijes-4200	31	60	in	in	ADP
aijes-4200	31	61	the	the	DET
aijes-4200	31	62	case	case	NOUN
aijes-4200	31	63	of	of	ADP
aijes-4200	31	64	public	public	ADJ
aijes-4200	31	65	institutions	institution	NOUN
aijes-4200	31	66	to	to	PART
aijes-4200	31	67	be	be	AUX
aijes-4200	31	68	audited	audit	VERB
aijes-4200	31	69	.	.	PUNCT
aijes-4200	32	1	of	of	ADP
aijes-4200	32	2	course	course	NOUN
aijes-4200	32	3	,	,	PUNCT
aijes-4200	32	4	there	there	PRON
aijes-4200	32	5	are	be	VERB
aijes-4200	32	6	similarities	similarity	NOUN
aijes-4200	32	7	between	between	ADP
aijes-4200	32	8	the	the	DET
aijes-4200	32	9	organization	organization	NOUN
aijes-4200	32	10	and	and	CCONJ
aijes-4200	32	11	accounting	accounting	NOUN
aijes-4200	32	12	of	of	ADP
aijes-4200	32	13	public	public	ADJ
aijes-4200	32	14	institutions	institution	NOUN
aijes-4200	32	15	and	and	CCONJ
aijes-4200	32	16	financial	financial	ADJ
aijes-4200	32	17	accounting	accounting	NOUN
aijes-4200	32	18	,	,	PUNCT
aijes-4200	32	19	but	but	CCONJ
aijes-4200	32	20	also	also	ADV
aijes-4200	32	21	significant	significant	ADJ
aijes-4200	32	22	differences	difference	NOUN
aijes-4200	32	23	,	,	PUNCT
aijes-4200	32	24	namely	namely	ADV
aijes-4200	32	25	:	:	PUNCT
aijes-4200	32	26	the	the	DET
aijes-4200	32	27	chart	chart	NOUN
aijes-4200	32	28	of	of	ADP
aijes-4200	32	29	accounts	account	NOUN
aijes-4200	32	30	of	of	ADP
aijes-4200	32	31	public	public	ADJ
aijes-4200	32	32	institutions	institution	NOUN
aijes-4200	32	33	contains	contain	VERB
aijes-4200	32	34	accounts	account	NOUN
aijes-4200	32	35	specific	specific	ADJ
aijes-4200	32	36	to	to	ADP
aijes-4200	32	37	these	these	DET
aijes-4200	32	38	units	unit	NOUN
aijes-4200	32	39	,	,	PUNCT
aijes-4200	32	40	but	but	CCONJ
aijes-4200	32	41	there	there	PRON
aijes-4200	32	42	are	be	VERB
aijes-4200	32	43	some	some	DET
aijes-4200	32	44	accounts	account	NOUN
aijes-4200	32	45	,	,	PUNCT
aijes-4200	32	46	both	both	CCONJ
aijes-4200	32	47	as	as	ADP
aijes-4200	32	48	name	name	NOUN
aijes-4200	32	49	and	and	CCONJ
aijes-4200	32	50	and	and	CCONJ
aijes-4200	32	51	as	as	ADP
aijes-4200	32	52	content	content	NOUN
aijes-4200	32	53	,	,	PUNCT
aijes-4200	32	54	which	which	PRON
aijes-4200	32	55	resembles	resemble	VERB
aijes-4200	32	56	the	the	DET
aijes-4200	32	57	accounts	account	NOUN
aijes-4200	32	58	in	in	ADP
aijes-4200	32	59	the	the	DET
aijes-4200	32	60	general	general	ADJ
aijes-4200	32	61	chart	chart	NOUN
aijes-4200	32	62	of	of	ADP
aijes-4200	32	63	accounts	account	NOUN
aijes-4200	32	64	.	.	PUNCT
aijes-4200	33	1	for	for	ADP
aijes-4200	33	2	example	example	NOUN
aijes-4200	33	3	,	,	PUNCT
aijes-4200	33	4	the	the	DET
aijes-4200	33	5	“	"	PUNCT
aijes-4200	33	6	house	house	NOUN
aijes-4200	33	7	”	"	PUNCT
aijes-4200	33	8	account	account	NOUN
aijes-4200	33	9	in	in	ADP
aijes-4200	33	10	the	the	DET
aijes-4200	33	11	chart	chart	NOUN
aijes-4200	33	12	of	of	ADP
aijes-4200	33	13	accounts	account	NOUN
aijes-4200	33	14	of	of	ADP
aijes-4200	33	15	public	public	ADJ
aijes-4200	33	16	institutions	institution	NOUN
aijes-4200	33	17	with	with	ADP
aijes-4200	33	18	the	the	DET
aijes-4200	33	19	“	"	PUNCT
aijes-4200	33	20	house	house	NOUN
aijes-4200	33	21	”	"	PUNCT
aijes-4200	33	22	account	account	NOUN
aijes-4200	33	23	in	in	ADP
aijes-4200	33	24	the	the	DET
aijes-4200	33	25	general	general	ADJ
aijes-4200	33	26	chart	chart	NOUN
aijes-4200	33	27	of	of	ADP
aijes-4200	33	28	accounts	account	NOUN
aijes-4200	33	29	.	.	PUNCT
aijes-4200	34	1	we	we	PRON
aijes-4200	34	2	distinguish	distinguish	VERB
aijes-4200	34	3	some	some	DET
aijes-4200	34	4	similarities	similarity	NOUN
aijes-4200	34	5	by	by	ADP
aijes-4200	34	6	content	content	NOUN
aijes-4200	34	7	and	and	CCONJ
aijes-4200	34	8	function	function	NOUN
aijes-4200	34	9	,	,	PUNCT
aijes-4200	34	10	especially	especially	ADV
aijes-4200	34	11	between	between	ADP
aijes-4200	34	12	the	the	DET
aijes-4200	34	13	accounts	account	NOUN
aijes-4200	34	14	in	in	ADP
aijes-4200	34	15	the	the	DET
aijes-4200	34	16	general	general	ADJ
aijes-4200	34	17	chart	chart	NOUN
aijes-4200	34	18	of	of	ADP
aijes-4200	34	19	accounts	account	NOUN
aijes-4200	34	20	and	and	CCONJ
aijes-4200	34	21	that	that	PRON
aijes-4200	34	22	of	of	ADP
aijes-4200	34	23	the	the	DET
aijes-4200	34	24	public	public	ADJ
aijes-4200	34	25	institutions	institution	NOUN
aijes-4200	34	26	,	,	PUNCT
aijes-4200	34	27	such	such	ADJ
aijes-4200	34	28	as	as	ADP
aijes-4200	34	29	:	:	PUNCT
aijes-4200	34	30	class	class	NOUN
aijes-4200	34	31	2	2	NUM
aijes-4200	34	32	,	,	PUNCT
aijes-4200	34	33	21	21	NUM
aijes-4200	34	34	“	"	PUNCT
aijes-4200	34	35	property	property	NOUN
aijes-4200	34	36	,	,	PUNCT
aijes-4200	34	37	plant	plant	NOUN
aijes-4200	34	38	and	and	CCONJ
aijes-4200	34	39	equipment	equipment	NOUN
aijes-4200	34	40	”	"	PUNCT
aijes-4200	34	41	in	in	ADP
aijes-4200	34	42	the	the	DET
aijes-4200	34	43	general	general	ADJ
aijes-4200	34	44	chart	chart	NOUN
aijes-4200	34	45	of	of	ADP
aijes-4200	34	46	accounts	account	NOUN
aijes-4200	34	47	,	,	PUNCT
aijes-4200	34	48	with	with	ADP
aijes-4200	34	49	the	the	DET
aijes-4200	34	50	accounts	account	NOUN
aijes-4200	34	51	in	in	ADP
aijes-4200	34	52	class	class	NOUN
aijes-4200	34	53	0	0	NUM
aijes-4200	34	54	,	,	PUNCT
aijes-4200	34	55	01	01	NUM
aijes-4200	34	56	“	"	PUNCT
aijes-4200	34	57	fixed	fix	VERB
aijes-4200	34	58	assets	asset	NOUN
aijes-4200	34	59	”	"	PUNCT
aijes-4200	34	60	in	in	ADP
aijes-4200	34	61	the	the	DET
aijes-4200	34	62	chart	chart	NOUN
aijes-4200	34	63	of	of	ADP
aijes-4200	34	64	accounts	account	NOUN
aijes-4200	34	65	for	for	ADP
aijes-4200	34	66	public	public	ADJ
aijes-4200	34	67	institutions	institution	NOUN
aijes-4200	34	68	;	;	PUNCT
aijes-4200	34	69	account	account	VERB
aijes-4200	34	70	51	51	NUM
aijes-4200	34	71	“	"	PUNCT
aijes-4200	34	72	accounts	account	NOUN
aijes-4200	34	73	with	with	ADP
aijes-4200	34	74	banks	bank	NOUN
aijes-4200	34	75	”	"	PUNCT
aijes-4200	34	76	from	from	ADP
aijes-4200	34	77	the	the	DET
aijes-4200	34	78	general	general	ADJ
aijes-4200	34	79	chart	chart	NOUN
aijes-4200	34	80	of	of	ADP
aijes-4200	34	81	accounts	account	NOUN
aijes-4200	34	82	,	,	PUNCT
aijes-4200	34	83	with	with	ADP
aijes-4200	34	84	account	account	NOUN
aijes-4200	34	85	10	10	NUM
aijes-4200	34	86	,	,	PUNCT
aijes-4200	34	87	account	account	VERB
aijes-4200	34	88	11	11	NUM
aijes-4200	34	89	“	"	PUNCT
aijes-4200	34	90	cash	cash	NOUN
aijes-4200	34	91	”	"	PUNCT
aijes-4200	34	92	,	,	PUNCT
aijes-4200	34	93	“	"	PUNCT
aijes-4200	34	94	available	available	ADJ
aijes-4200	34	95	from	from	ADP
aijes-4200	34	96	special	special	ADJ
aijes-4200	34	97	purpose	purpose	NOUN
aijes-4200	34	98	funds	fund	NOUN
aijes-4200	34	99	”	"	PUNCT
aijes-4200	34	100	from	from	ADP
aijes-4200	34	101	the	the	DET
aijes-4200	34	102	chart	chart	NOUN
aijes-4200	34	103	of	of	ADP
aijes-4200	34	104	accounts	account	NOUN
aijes-4200	34	105	of	of	ADP
aijes-4200	34	106	budgetary	budgetary	ADJ
aijes-4200	34	107	institutions	institution	NOUN
aijes-4200	34	108	;	;	PUNCT
aijes-4200	34	109	class	class	NOUN
aijes-4200	34	110	6	6	NUM
aijes-4200	34	111	“	"	PUNCT
aijes-4200	34	112	expenditure	expenditure	NOUN
aijes-4200	34	113	accounts	account	NOUN
aijes-4200	34	114	”	"	PUNCT
aijes-4200	34	115	from	from	ADP
aijes-4200	34	116	the	the	DET
aijes-4200	34	117	general	general	ADJ
aijes-4200	34	118	chart	chart	NOUN
aijes-4200	34	119	of	of	ADP
aijes-4200	34	120	accounts	account	NOUN
aijes-4200	34	121	,	,	PUNCT
aijes-4200	34	122	with	with	ADP
aijes-4200	34	123	class	class	NOUN
aijes-4200	34	124	4	4	NUM
aijes-4200	34	125	,	,	PUNCT
aijes-4200	34	126	account	account	VERB
aijes-4200	34	127	41	41	NUM
aijes-4200	34	128	“	"	PUNCT
aijes-4200	34	129	expenditures	expenditure	NOUN
aijes-4200	34	130	of	of	ADP
aijes-4200	34	131	institutions	institution	NOUN
aijes-4200	34	132	”	"	PUNCT
aijes-4200	34	133	from	from	ADP
aijes-4200	34	134	the	the	DET
aijes-4200	34	135	chart	chart	NOUN
aijes-4200	34	136	of	of	ADP
aijes-4200	34	137	accounts	account	NOUN
aijes-4200	34	138	of	of	ADP
aijes-4200	34	139	public	public	ADJ
aijes-4200	34	140	institutions	institution	NOUN
aijes-4200	34	141	,	,	PUNCT
aijes-4200	34	142	which	which	PRON
aijes-4200	34	143	through	through	ADP
aijes-4200	34	144	their	their	PRON
aijes-4200	34	145	debit	debit	NOUN
aijes-4200	34	146	or	or	CCONJ
aijes-4200	34	147	credit	credit	NOUN
aijes-4200	34	148	register	register	VERB
aijes-4200	34	149	the	the	DET
aijes-4200	34	150	same	same	ADJ
aijes-4200	34	151	economic	economic	ADJ
aijes-4200	34	152	phenomena	phenomenon	NOUN
aijes-4200	34	153	,	,	PUNCT
aijes-4200	34	154	and	and	CCONJ
aijes-4200	34	155	the	the	DET
aijes-4200	34	156	balances	balance	NOUN
aijes-4200	34	157	express	express	VERB
aijes-4200	34	158	the	the	DET
aijes-4200	34	159	same	same	ADJ
aijes-4200	34	160	content	content	NOUN
aijes-4200	34	161	.	.	PUNCT
aijes-4200	35	1	although	although	SCONJ
aijes-4200	35	2	the	the	DET
aijes-4200	35	3	chart	chart	NOUN
aijes-4200	35	4	of	of	ADP
aijes-4200	35	5	accounts	account	NOUN
aijes-4200	35	6	of	of	ADP
aijes-4200	35	7	public	public	ADJ
aijes-4200	35	8	institutions	institution	NOUN
aijes-4200	35	9	is	be	AUX
aijes-4200	35	10	common	common	ADJ
aijes-4200	35	11	to	to	ADP
aijes-4200	35	12	all	all	DET
aijes-4200	35	13	public	public	ADJ
aijes-4200	35	14	institutions	institution	NOUN
aijes-4200	35	15	presented	present	VERB
aijes-4200	35	16	by	by	ADP
aijes-4200	35	17	the	the	DET
aijes-4200	35	18	components	component	NOUN
aijes-4200	35	19	of	of	ADP
aijes-4200	35	20	the	the	DET
aijes-4200	35	21	general	general	ADJ
aijes-4200	35	22	consolidated	consolidated	ADJ
aijes-4200	35	23	budget	budget	NOUN
aijes-4200	35	24	,	,	PUNCT
aijes-4200	35	25	between	between	ADP
aijes-4200	35	26	the	the	DET
aijes-4200	35	27	accounts	account	NOUN
aijes-4200	35	28	reflecting	reflect	VERB
aijes-4200	35	29	the	the	DET
aijes-4200	35	30	financing	financing	NOUN
aijes-4200	35	31	system	system	NOUN
aijes-4200	35	32	of	of	ADP
aijes-4200	35	33	public	public	ADJ
aijes-4200	35	34	institutions	institution	NOUN
aijes-4200	35	35	,	,	PUNCT
aijes-4200	35	36	financed	finance	VERB
aijes-4200	35	37	on	on	ADP
aijes-4200	35	38	the	the	DET
aijes-4200	35	39	one	one	NUM
aijes-4200	35	40	hand	hand	NOUN
aijes-4200	35	41	by	by	ADP
aijes-4200	35	42	the	the	DET
aijes-4200	35	43	state	state	NOUN
aijes-4200	35	44	budget	budget	NOUN
aijes-4200	35	45	and	and	CCONJ
aijes-4200	35	46	local	local	ADJ
aijes-4200	35	47	budgets	budget	NOUN
aijes-4200	35	48	on	on	ADP
aijes-4200	35	49	the	the	DET
aijes-4200	35	50	other	other	ADJ
aijes-4200	35	51	hand	hand	NOUN
aijes-4200	35	52	,	,	PUNCT
aijes-4200	35	53	there	there	PRON
aijes-4200	35	54	are	be	VERB
aijes-4200	35	55	important	important	ADJ
aijes-4200	35	56	differences	difference	NOUN
aijes-4200	35	57	.	.	PUNCT
aijes-4200	36	1	,	,	PUNCT
aijes-4200	36	2	especially	especially	ADV
aijes-4200	36	3	regarding	regard	VERB
aijes-4200	36	4	the	the	DET
aijes-4200	36	5	highlighting	highlighting	NOUN
aijes-4200	36	6	of	of	ADP
aijes-4200	36	7	the	the	DET
aijes-4200	36	8	constitution	constitution	NOUN
aijes-4200	36	9	of	of	ADP
aijes-4200	36	10	the	the	DET
aijes-4200	36	11	public	public	ADJ
aijes-4200	36	12	resources	resource	NOUN
aijes-4200	36	13	through	through	ADP
aijes-4200	36	14	which	which	PRON
aijes-4200	36	15	they	they	PRON
aijes-4200	36	16	are	be	AUX
aijes-4200	36	17	financed	finance	VERB
aijes-4200	36	18	,	,	PUNCT
aijes-4200	36	19	as	as	ADV
aijes-4200	36	20	well	well	ADV
aijes-4200	36	21	as	as	ADP
aijes-4200	36	22	the	the	DET
aijes-4200	36	23	conditions	condition	NOUN
aijes-4200	36	24	that	that	PRON
aijes-4200	36	25	must	must	AUX
aijes-4200	36	26	be	be	AUX
aijes-4200	36	27	fulfilled	fulfil	VERB
aijes-4200	36	28	regarding	regard	VERB
aijes-4200	36	29	the	the	DET
aijes-4200	36	30	ceiling	ceiling	NOUN
aijes-4200	36	31	up	up	ADP
aijes-4200	36	32	to	to	ADP
aijes-4200	36	33	which	which	PRON
aijes-4200	36	34	cash	cash	NOUN
aijes-4200	36	35	payments	payment	NOUN
aijes-4200	36	36	can	can	AUX
aijes-4200	36	37	be	be	AUX
aijes-4200	36	38	made	make	VERB
aijes-4200	36	39	.	.	PUNCT
aijes-4200	37	1	also	also	ADV
aijes-4200	37	2	,	,	PUNCT
aijes-4200	37	3	there	there	PRON
aijes-4200	37	4	are	be	VERB
aijes-4200	37	5	essential	essential	ADJ
aijes-4200	37	6	differences	difference	NOUN
aijes-4200	37	7	between	between	ADP
aijes-4200	37	8	the	the	DET
aijes-4200	37	9	way	way	NOUN
aijes-4200	37	10	of	of	ADP
aijes-4200	37	11	closing	close	VERB
aijes-4200	37	12	the	the	DET
aijes-4200	37	13	accounts	account	NOUN
aijes-4200	37	14	of	of	ADP
aijes-4200	37	15	expenses	expense	NOUN
aijes-4200	37	16	at	at	ADP
aijes-4200	37	17	public	public	ADJ
aijes-4200	37	18	institutions	institution	NOUN
aijes-4200	37	19	financed	finance	VERB
aijes-4200	37	20	from	from	ADP
aijes-4200	37	21	budgetary	budgetary	ADJ
aijes-4200	37	22	funds	fund	NOUN
aijes-4200	37	23	and	and	CCONJ
aijes-4200	37	24	those	those	PRON
aijes-4200	37	25	financed	finance	VERB
aijes-4200	37	26	from	from	ADP
aijes-4200	37	27	extra	extra	ADJ
aijes-4200	37	28	-	-	ADJ
aijes-4200	37	29	budgetary	budgetary	ADJ
aijes-4200	37	30	means	mean	NOUN
aijes-4200	37	31	.	.	PUNCT
aijes-4200	38	1	if	if	SCONJ
aijes-4200	38	2	,	,	PUNCT
aijes-4200	38	3	for	for	ADP
aijes-4200	38	4	the	the	DET
aijes-4200	38	5	former	former	ADJ
aijes-4200	38	6	,	,	PUNCT
aijes-4200	38	7	the	the	DET
aijes-4200	38	8	expenditure	expenditure	NOUN
aijes-4200	38	9	accounts	account	NOUN
aijes-4200	38	10	are	be	AUX
aijes-4200	38	11	closed	close	VERB
aijes-4200	38	12	through	through	ADP
aijes-4200	38	13	the	the	DET
aijes-4200	38	14	financing	financing	NOUN
aijes-4200	38	15	accounts	account	NOUN
aijes-4200	38	16	,	,	PUNCT
aijes-4200	38	17	in	in	ADP
aijes-4200	38	18	the	the	DET
aijes-4200	38	19	case	case	NOUN
aijes-4200	38	20	of	of	ADP
aijes-4200	38	21	institutions	institution	NOUN
aijes-4200	38	22	financed	finance	VERB
aijes-4200	38	23	from	from	ADP
aijes-4200	38	24	extra	extra	ADJ
aijes-4200	38	25	-	-	ADJ
aijes-4200	38	26	budgetary	budgetary	ADJ
aijes-4200	38	27	(	(	PUNCT
aijes-4200	38	28	self	self	NOUN
aijes-4200	38	29	-	-	PUNCT
aijes-4200	38	30	financed	finance	VERB
aijes-4200	38	31	)	)	PUNCT
aijes-4200	38	32	means	mean	VERB
aijes-4200	38	33	their	their	PRON
aijes-4200	38	34	closure	closure	NOUN
aijes-4200	38	35	is	be	AUX
aijes-4200	38	36	done	do	VERB
aijes-4200	38	37	through	through	ADP
aijes-4200	38	38	profit	profit	NOUN
aijes-4200	38	39	and	and	CCONJ
aijes-4200	38	40	loss	loss	NOUN
aijes-4200	38	41	accounts	account	NOUN
aijes-4200	38	42	,	,	PUNCT
aijes-4200	38	43	through	through	ADP
aijes-4200	38	44	which	which	PRON
aijes-4200	38	45	,	,	PUNCT
aijes-4200	38	46	moreover	moreover	ADV
aijes-4200	38	47	,	,	PUNCT
aijes-4200	38	48	the	the	DET
aijes-4200	38	49	income	income	NOUN
aijes-4200	38	50	accounts	account	NOUN
aijes-4200	38	51	are	be	AUX
aijes-4200	38	52	closed	close	VERB
aijes-4200	38	53	,	,	PUNCT
aijes-4200	38	54	more	more	ADV
aijes-4200	38	55	close	close	ADJ
aijes-4200	38	56	to	to	ADP
aijes-4200	38	57	that	that	PRON
aijes-4200	38	58	of	of	ADP
aijes-4200	38	59	financial	financial	ADJ
aijes-4200	38	60	accounting	accounting	NOUN
aijes-4200	38	61	.	.	PUNCT
aijes-4200	39	1	an	an	DET
aijes-4200	39	2	essential	essential	ADJ
aijes-4200	39	3	difference	difference	NOUN
aijes-4200	39	4	in	in	ADP
aijes-4200	39	5	the	the	DET
aijes-4200	39	6	case	case	NOUN
aijes-4200	39	7	of	of	ADP
aijes-4200	39	8	accounting	accounting	NOUN
aijes-4200	39	9	of	of	ADP
aijes-4200	39	10	public	public	ADJ
aijes-4200	39	11	institutions	institution	NOUN
aijes-4200	39	12	compared	compare	VERB
aijes-4200	39	13	to	to	ADP
aijes-4200	39	14	the	the	DET
aijes-4200	39	15	financial	financial	ADJ
aijes-4200	39	16	accounting	accounting	NOUN
aijes-4200	39	17	of	of	ADP
aijes-4200	39	18	economic	economic	ADJ
aijes-4200	39	19	agents	agent	NOUN
aijes-4200	39	20	is	be	AUX
aijes-4200	39	21	the	the	DET
aijes-4200	39	22	fact	fact	NOUN
aijes-4200	39	23	that	that	SCONJ
aijes-4200	39	24	the	the	DET
aijes-4200	39	25	value	value	NOUN
aijes-4200	39	26	of	of	ADP
aijes-4200	39	27	fixed	fix	VERB
aijes-4200	39	28	assets	asset	NOUN
aijes-4200	39	29	and	and	CCONJ
aijes-4200	39	30	inventory	inventory	NOUN
aijes-4200	39	31	items	item	NOUN
aijes-4200	39	32	,	,	PUNCT
aijes-4200	39	33	in	in	ADP
aijes-4200	39	34	the	the	DET
aijes-4200	39	35	case	case	NOUN
aijes-4200	39	36	of	of	ADP
aijes-4200	39	37	public	public	ADJ
aijes-4200	39	38	institutions	institution	NOUN
aijes-4200	39	39	,	,	PUNCT
aijes-4200	39	40	is	be	AUX
aijes-4200	39	41	recorded	record	VERB
aijes-4200	39	42	directly	directly	ADV
aijes-4200	39	43	on	on	ADP
aijes-4200	39	44	expenses	expense	NOUN
aijes-4200	39	45	when	when	SCONJ
aijes-4200	39	46	purchasing	purchase	VERB
aijes-4200	39	47	them	they	PRON
aijes-4200	39	48	.	.	PUNCT
aijes-4200	40	1	in	in	ADP
aijes-4200	40	2	the	the	DET
aijes-4200	40	3	case	case	NOUN
aijes-4200	40	4	of	of	ADP
aijes-4200	40	5	public	public	ADJ
aijes-4200	40	6	institutions	institution	NOUN
aijes-4200	40	7	we	we	PRON
aijes-4200	40	8	do	do	AUX
aijes-4200	40	9	not	not	PART
aijes-4200	40	10	encounter	encounter	VERB
aijes-4200	40	11	the	the	DET
aijes-4200	40	12	notions	notion	NOUN
aijes-4200	40	13	of	of	ADP
aijes-4200	40	14	wear	wear	NOUN
aijes-4200	40	15	and	and	CCONJ
aijes-4200	40	16	tear	tear	NOUN
aijes-4200	40	17	and	and	CCONJ
aijes-4200	40	18	depreciation	depreciation	NOUN
aijes-4200	40	19	of	of	ADP
aijes-4200	40	20	fixed	fix	VERB
aijes-4200	40	21	assets	asset	NOUN
aijes-4200	40	22	or	or	CCONJ
aijes-4200	40	23	inventory	inventory	NOUN
aijes-4200	40	24	items	item	NOUN
aijes-4200	40	25	,	,	PUNCT
aijes-4200	40	26	as	as	ADP
aijes-4200	40	27	in	in	ADP
aijes-4200	40	28	the	the	DET
aijes-4200	40	29	case	case	NOUN
aijes-4200	40	30	of	of	ADP
aijes-4200	40	31	accounting	accounting	NOUN
aijes-4200	40	32	of	of	ADP
aijes-4200	40	33	economic	economic	ADJ
aijes-4200	40	34	agents	agent	NOUN
aijes-4200	40	35	.	.	PUNCT
aijes-4200	41	1	therefore	therefore	ADV
aijes-4200	41	2	,	,	PUNCT
aijes-4200	41	3	the	the	DET
aijes-4200	41	4	actual	actual	ADJ
aijes-4200	41	5	expenses	expense	NOUN
aijes-4200	41	6	in	in	ADP
aijes-4200	41	7	the	the	DET
aijes-4200	41	8	case	case	NOUN
aijes-4200	41	9	of	of	ADP
aijes-4200	41	10	public	public	ADJ
aijes-4200	41	11	institutions	institution	NOUN
aijes-4200	41	12	,	,	PUNCT
aijes-4200	41	13	in	in	ADP
aijes-4200	41	14	most	most	ADJ
aijes-4200	41	15	cases	case	NOUN
aijes-4200	41	16	,	,	PUNCT
aijes-4200	41	17	do	do	AUX
aijes-4200	41	18	not	not	PART
aijes-4200	41	19	correctly	correctly	ADV
aijes-4200	41	20	reflect	reflect	VERB
aijes-4200	41	21	the	the	DET
aijes-4200	41	22	effort	effort	NOUN
aijes-4200	41	23	of	of	ADP
aijes-4200	41	24	society	society	NOUN
aijes-4200	41	25	in	in	ADP
aijes-4200	41	26	connection	connection	NOUN
aijes-4200	41	27	with	with	ADP
aijes-4200	41	28	the	the	DET
aijes-4200	41	29	maintenance	maintenance	NOUN
aijes-4200	41	30	or	or	CCONJ
aijes-4200	41	31	operation	operation	NOUN
aijes-4200	41	32	of	of	ADP
aijes-4200	41	33	a	a	DET
aijes-4200	41	34	certain	certain	ADJ
aijes-4200	41	35	social	social	ADJ
aijes-4200	41	36	-	-	PUNCT
aijes-4200	41	37	public	public	ADJ
aijes-4200	41	38	indicator	indicator	NOUN
aijes-4200	41	39	,	,	PUNCT
aijes-4200	41	40	pupil	pupil	NOUN
aijes-4200	41	41	,	,	PUNCT
aijes-4200	41	42	student	student	NOUN
aijes-4200	41	43	,	,	PUNCT
aijes-4200	41	44	hospital	hospital	NOUN
aijes-4200	41	45	bed	bed	NOUN
aijes-4200	41	46	,	,	PUNCT
aijes-4200	41	47	military	military	NOUN
aijes-4200	41	48	,	,	PUNCT
aijes-4200	41	49	etc	etc	X
aijes-4200	41	50	.	.	X
aijes-4200	41	51	also	also	ADV
aijes-4200	41	52	,	,	PUNCT
aijes-4200	41	53	due	due	ADP
aijes-4200	41	54	to	to	ADP
aijes-4200	41	55	the	the	DET
aijes-4200	41	56	specifics	specific	NOUN
aijes-4200	41	57	regarding	regard	VERB
aijes-4200	41	58	the	the	DET
aijes-4200	41	59	financing	financing	NOUN
aijes-4200	41	60	of	of	ADP
aijes-4200	41	61	public	public	ADJ
aijes-4200	41	62	institutions	institution	NOUN
aijes-4200	41	63	in	in	ADP
aijes-4200	41	64	their	their	PRON
aijes-4200	41	65	accounting	accounting	NOUN
aijes-4200	41	66	,	,	PUNCT
aijes-4200	41	67	in	in	ADP
aijes-4200	41	68	addition	addition	NOUN
aijes-4200	41	69	to	to	ADP
aijes-4200	41	70	the	the	DET
aijes-4200	41	71	notions	notion	NOUN
aijes-4200	41	72	of	of	ADP
aijes-4200	41	73	actual	actual	ADJ
aijes-4200	41	74	expenses	expense	NOUN
aijes-4200	41	75	as	as	ADP
aijes-4200	41	76	in	in	ADP
aijes-4200	41	77	the	the	DET
aijes-4200	41	78	case	case	NOUN
aijes-4200	41	79	of	of	ADP
aijes-4200	41	80	economic	economic	ADJ
aijes-4200	41	81	agents	agent	NOUN
aijes-4200	41	82	we	we	PRON
aijes-4200	41	83	also	also	ADV
aijes-4200	41	84	find	find	VERB
aijes-4200	41	85	the	the	DET
aijes-4200	41	86	notions	notion	NOUN
aijes-4200	41	87	of	of	ADP
aijes-4200	41	88	cash	cash	NOUN
aijes-4200	41	89	payments	payment	NOUN
aijes-4200	41	90	and	and	CCONJ
aijes-4200	41	91	net	net	ADJ
aijes-4200	41	92	cash	cash	NOUN
aijes-4200	41	93	payments	payment	NOUN
aijes-4200	41	94	,	,	PUNCT
aijes-4200	41	95	whose	whose	DET
aijes-4200	41	96	level	level	NOUN
aijes-4200	41	97	is	be	AUX
aijes-4200	41	98	determined	determine	VERB
aijes-4200	41	99	by	by	ADP
aijes-4200	41	100	financing	finance	VERB
aijes-4200	41	101	accounts	account	NOUN
aijes-4200	41	102	,	,	PUNCT
aijes-4200	41	103	which	which	PRON
aijes-4200	41	104	only	only	ADV
aijes-4200	41	105	coincidentally	coincidentally	ADV
aijes-4200	41	106	coincide	coincide	VERB
aijes-4200	41	107	at	at	ADP
aijes-4200	41	108	the	the	DET
aijes-4200	41	109	end	end	NOUN
aijes-4200	41	110	of	of	ADP
aijes-4200	41	111	the	the	DET
aijes-4200	41	112	budget	budget	NOUN
aijes-4200	41	113	year	year	NOUN
aijes-4200	41	114	with	with	ADP
aijes-4200	41	115	the	the	DET
aijes-4200	41	116	actual	actual	ADJ
aijes-4200	41	117	expenditure	expenditure	NOUN
aijes-4200	41	118	accounts	account	NOUN
aijes-4200	41	119	.	.	PUNCT
aijes-4200	42	1	at	at	ADP
aijes-4200	42	2	the	the	DET
aijes-4200	42	3	same	same	ADJ
aijes-4200	42	4	time	time	NOUN
aijes-4200	42	5	,	,	PUNCT
aijes-4200	42	6	there	there	PRON
aijes-4200	42	7	are	be	VERB
aijes-4200	42	8	differences	difference	NOUN
aijes-4200	42	9	between	between	ADP
aijes-4200	42	10	the	the	DET
aijes-4200	42	11	expenditure	expenditure	NOUN
aijes-4200	42	12	accounts	account	NOUN
aijes-4200	42	13	mentioned	mention	VERB
aijes-4200	42	14	in	in	ADP
aijes-4200	42	15	the	the	DET
aijes-4200	42	16	chart	chart	NOUN
aijes-4200	42	17	of	of	ADP
aijes-4200	42	18	accounts	account	NOUN
aijes-4200	42	19	of	of	ADP
aijes-4200	42	20	public	public	ADJ
aijes-4200	42	21	institutions	institution	NOUN
aijes-4200	42	22	,	,	PUNCT
aijes-4200	42	23	on	on	ADP
aijes-4200	42	24	the	the	DET
aijes-4200	42	25	one	one	NUM
aijes-4200	42	26	hand	hand	NOUN
aijes-4200	42	27	,	,	PUNCT
aijes-4200	42	28	and	and	CCONJ
aijes-4200	42	29	the	the	DET
aijes-4200	42	30	expenditure	expenditure	NOUN
aijes-4200	42	31	accounts	account	VERB
aijes-4200	42	32	in	in	ADP
aijes-4200	42	33	the	the	DET
aijes-4200	42	34	general	general	ADJ
aijes-4200	42	35	chart	chart	NOUN
aijes-4200	42	36	of	of	ADP
aijes-4200	42	37	accounts	account	NOUN
aijes-4200	42	38	and	and	CCONJ
aijes-4200	42	39	the	the	DET
aijes-4200	42	40	state	state	NOUN
aijes-4200	42	41	treasury	treasury	NOUN
aijes-4200	42	42	,	,	PUNCT
aijes-4200	42	43	on	on	ADP
aijes-4200	42	44	the	the	DET
aijes-4200	42	45	other	other	ADJ
aijes-4200	42	46	.	.	PUNCT
aijes-4200	43	1	the	the	DET
aijes-4200	43	2	accounting	accounting	NOUN
aijes-4200	43	3	of	of	ADP
aijes-4200	43	4	the	the	DET
aijes-4200	43	5	state	state	NOUN
aijes-4200	43	6	treasury	treasury	PROPN
aijes-4200	43	7	reflects	reflect	VERB
aijes-4200	43	8	the	the	DET
aijes-4200	43	9	net	net	ADJ
aijes-4200	43	10	cash	cash	NOUN
aijes-4200	43	11	payments	payment	NOUN
aijes-4200	43	12	,	,	PUNCT
aijes-4200	43	13	and	and	CCONJ
aijes-4200	43	14	not	not	PART
aijes-4200	43	15	the	the	DET
aijes-4200	43	16	actual	actual	ADJ
aijes-4200	43	17	expenses	expense	NOUN
aijes-4200	43	18	,	,	PUNCT
aijes-4200	43	19	as	as	ADV
aijes-4200	43	20	long	long	ADV
aijes-4200	43	21	as	as	SCONJ
aijes-4200	43	22	the	the	DET
aijes-4200	43	23	expense	expense	NOUN
aijes-4200	43	24	accounts	account	NOUN
aijes-4200	43	25	of	of	ADP
aijes-4200	43	26	economic	economic	ADJ
aijes-4200	43	27	agents	agent	NOUN
aijes-4200	43	28	and	and	CCONJ
aijes-4200	43	29	public	public	ADJ
aijes-4200	43	30	institutions	institution	NOUN
aijes-4200	43	31	always	always	ADV
aijes-4200	43	32	reflect	reflect	VERB
aijes-4200	43	33	only	only	ADV
aijes-4200	43	34	the	the	DET
aijes-4200	43	35	actual	actual	ADJ
aijes-4200	43	36	consumptions	consumption	NOUN
aijes-4200	43	37	(	(	PUNCT
aijes-4200	43	38	salary	salary	NOUN
aijes-4200	43	39	payments	payment	NOUN
aijes-4200	43	40	,	,	PUNCT
aijes-4200	43	41	actual	actual	ADJ
aijes-4200	43	42	consumptions	consumption	NOUN
aijes-4200	43	43	of	of	ADP
aijes-4200	43	44	materials	material	NOUN
aijes-4200	43	45	,	,	PUNCT
aijes-4200	43	46	etc	etc	X
aijes-4200	43	47	.	.	X
aijes-4200	43	48	)	)	PUNCT
aijes-4200	44	1	once	once	SCONJ
aijes-4200	44	2	the	the	DET
aijes-4200	44	3	budget	budget	NOUN
aijes-4200	44	4	law	law	NOUN
aijes-4200	44	5	has	have	AUX
aijes-4200	44	6	established	establish	VERB
aijes-4200	44	7	the	the	DET
aijes-4200	44	8	volume	volume	NOUN
aijes-4200	44	9	and	and	CCONJ
aijes-4200	44	10	structure	structure	NOUN
aijes-4200	44	11	of	of	ADP
aijes-4200	44	12	public	public	ADJ
aijes-4200	44	13	resources	resource	NOUN
aijes-4200	44	14	to	to	PART
aijes-4200	44	15	be	be	AUX
aijes-4200	44	16	mobilized	mobilize	VERB
aijes-4200	44	17	,	,	PUNCT
aijes-4200	44	18	a	a	DET
aijes-4200	44	19	major	major	ADJ
aijes-4200	44	20	component	component	NOUN
aijes-4200	44	21	of	of	ADP
aijes-4200	44	22	the	the	DET
aijes-4200	44	23	process	process	NOUN
aijes-4200	44	24	of	of	ADP
aijes-4200	44	25	their	their	PRON
aijes-4200	44	26	formation	formation	NOUN
aijes-4200	44	27	is	be	AUX
aijes-4200	44	28	that	that	PRON
aijes-4200	44	29	of	of	ADP
aijes-4200	44	30	the	the	DET
aijes-4200	44	31	means	mean	NOUN
aijes-4200	44	32	and	and	CCONJ
aijes-4200	44	33	methods	method	NOUN
aijes-4200	44	34	to	to	PART
aijes-4200	44	35	ensure	ensure	VERB
aijes-4200	44	36	their	their	PRON
aijes-4200	44	37	collection	collection	NOUN
aijes-4200	44	38	,	,	PUNCT
aijes-4200	44	39	but	but	CCONJ
aijes-4200	44	40	especially	especially	ADV
aijes-4200	44	41	their	their	PRON
aijes-4200	44	42	efficient	efficient	ADJ
aijes-4200	44	43	management	management	NOUN
aijes-4200	44	44	.	.	PUNCT
aijes-4200	45	1	in	in	ADP
aijes-4200	45	2	this	this	DET
aijes-4200	45	3	context	context	NOUN
aijes-4200	45	4	,	,	PUNCT
aijes-4200	45	5	an	an	DET
aijes-4200	45	6	important	important	ADJ
aijes-4200	45	7	role	role	NOUN
aijes-4200	45	8	is	be	AUX
aijes-4200	45	9	played	play	VERB
aijes-4200	45	10	by	by	ADP
aijes-4200	45	11	public	public	ADJ
aijes-4200	45	12	institutions	institution	NOUN
aijes-4200	45	13	through	through	ADP
aijes-4200	45	14	which	which	PRON
aijes-4200	45	15	the	the	DET
aijes-4200	45	16	process	process	NOUN
aijes-4200	45	17	of	of	ADP
aijes-4200	45	18	setting	set	VERB
aijes-4200	45	19	up	up	ADP
aijes-4200	45	20	and	and	CCONJ
aijes-4200	45	21	using	use	VERB
aijes-4200	45	22	the	the	DET
aijes-4200	45	23	main	main	ADJ
aijes-4200	45	24	public	public	ADJ
aijes-4200	45	25	resources	resource	NOUN
aijes-4200	45	26	of	of	ADP
aijes-4200	45	27	the	the	DET
aijes-4200	45	28	state	state	NOUN
aijes-4200	45	29	takes	take	VERB
aijes-4200	45	30	place	place	NOUN
aijes-4200	45	31	.	.	PUNCT
aijes-4200	46	1	in	in	ADP
aijes-4200	46	2	the	the	DET
aijes-4200	46	3	process	process	NOUN
aijes-4200	46	4	of	of	ADP
aijes-4200	46	5	establishing	establish	VERB
aijes-4200	46	6	public	public	ADJ
aijes-4200	46	7	resources	resource	NOUN
aijes-4200	46	8	,	,	PUNCT
aijes-4200	46	9	the	the	DET
aijes-4200	46	10	public	public	ADJ
aijes-4200	46	11	institutions	institution	NOUN
aijes-4200	46	12	of	of	ADP
aijes-4200	46	13	prime	prime	ADJ
aijes-4200	46	14	importance	importance	NOUN
aijes-4200	46	15	,	,	PUNCT
aijes-4200	46	16	as	as	ADP
aijes-4200	46	17	special	special	ADJ
aijes-4200	46	18	authorities	authority	NOUN
aijes-4200	46	19	of	of	ADP
aijes-4200	46	20	the	the	DET
aijes-4200	46	21	state	state	NOUN
aijes-4200	46	22	,	,	PUNCT
aijes-4200	46	23	are	be	AUX
aijes-4200	46	24	represented	represent	VERB
aijes-4200	46	25	by	by	ADP
aijes-4200	46	26	the	the	DET
aijes-4200	46	27	ministry	ministry	PROPN
aijes-4200	46	28	of	of	ADP
aijes-4200	46	29	public	public	ADJ
aijes-4200	46	30	finance	finance	NOUN
aijes-4200	46	31	and	and	CCONJ
aijes-4200	46	32	the	the	DET
aijes-4200	46	33	ministry	ministry	PROPN
aijes-4200	46	34	of	of	ADP
aijes-4200	46	35	labor	labor	NOUN
aijes-4200	46	36	and	and	CCONJ
aijes-4200	46	37	social	social	ADJ
aijes-4200	46	38	solidarity	solidarity	NOUN
aijes-4200	46	39	,	,	PUNCT
aijes-4200	46	40	and	and	CCONJ
aijes-4200	46	41	their	their	PRON
aijes-4200	46	42	territorial	territorial	ADJ
aijes-4200	46	43	bodies	body	NOUN
aijes-4200	46	44	.	.	PUNCT
aijes-4200	47	1	in	in	ADP
aijes-4200	47	2	fact	fact	NOUN
aijes-4200	47	3	,	,	PUNCT
aijes-4200	47	4	other	other	ADJ
aijes-4200	47	5	ministries	ministry	NOUN
aijes-4200	47	6	and	and	CCONJ
aijes-4200	47	7	central	central	ADJ
aijes-4200	47	8	bodies	body	NOUN
aijes-4200	47	9	,	,	PUNCT
aijes-4200	47	10	as	as	ADV
aijes-4200	47	11	well	well	ADV
aijes-4200	47	12	as	as	ADP
aijes-4200	47	13	their	their	PRON
aijes-4200	47	14	territorial	territorial	ADJ
aijes-4200	47	15	bodies	body	NOUN
aijes-4200	47	16	,	,	PUNCT
aijes-4200	47	17	have	have	VERB
aijes-4200	47	18	a	a	DET
aijes-4200	47	19	significant	significant	ADJ
aijes-4200	47	20	role	role	NOUN
aijes-4200	47	21	in	in	ADP
aijes-4200	47	22	the	the	DET
aijes-4200	47	23	process	process	NOUN
aijes-4200	47	24	of	of	ADP
aijes-4200	47	25	setting	set	VERB
aijes-4200	47	26	up	up	ADP
aijes-4200	47	27	public	public	ADJ
aijes-4200	47	28	resources	resource	NOUN
aijes-4200	47	29	,	,	PUNCT
aijes-4200	47	30	especially	especially	ADV
aijes-4200	47	31	in	in	ADP
aijes-4200	47	32	terms	term	NOUN
aijes-4200	47	33	of	of	ADP
aijes-4200	47	34	setting	set	VERB
aijes-4200	47	35	up	up	ADP
aijes-4200	47	36	financial	financial	ADJ
aijes-4200	47	37	resources	resource	NOUN
aijes-4200	47	38	from	from	ADP
aijes-4200	47	39	extra	extra	ADJ
aijes-4200	47	40	-	-	ADJ
aijes-4200	47	41	budgetary	budgetary	ADJ
aijes-4200	47	42	means	mean	NOUN
aijes-4200	47	43	.	.	PUNCT
aijes-4200	48	1	if	if	SCONJ
aijes-4200	48	2	in	in	ADP
aijes-4200	48	3	the	the	DET
aijes-4200	48	4	process	process	NOUN
aijes-4200	48	5	of	of	ADP
aijes-4200	48	6	establishing	establish	VERB
aijes-4200	48	7	public	public	ADJ
aijes-4200	48	8	resources	resource	NOUN
aijes-4200	48	9	there	there	PRON
aijes-4200	48	10	are	be	VERB
aijes-4200	48	11	two	two	NUM
aijes-4200	48	12	public	public	ADJ
aijes-4200	48	13	institutions	institution	NOUN
aijes-4200	48	14	that	that	PRON
aijes-4200	48	15	play	play	VERB
aijes-4200	48	16	a	a	DET
aijes-4200	48	17	major	major	ADJ
aijes-4200	48	18	role	role	NOUN
aijes-4200	48	19	in	in	ADP
aijes-4200	48	20	this	this	DET
aijes-4200	48	21	process	process	NOUN
aijes-4200	48	22	,	,	PUNCT
aijes-4200	48	23	namely	namely	ADV
aijes-4200	48	24	the	the	DET
aijes-4200	48	25	ministry	ministry	PROPN
aijes-4200	48	26	of	of	ADP
aijes-4200	48	27	public	public	ADJ
aijes-4200	48	28	finance	finance	NOUN
aijes-4200	48	29	and	and	CCONJ
aijes-4200	48	30	the	the	DET
aijes-4200	48	31	ministry	ministry	PROPN
aijes-4200	48	32	of	of	ADP
aijes-4200	48	33	labor	labor	NOUN
aijes-4200	48	34	and	and	CCONJ
aijes-4200	48	35	social	social	ADJ
aijes-4200	48	36	solidarity	solidarity	NOUN
aijes-4200	48	37	and	and	CCONJ
aijes-4200	48	38	their	their	PRON
aijes-4200	48	39	territorial	territorial	ADJ
aijes-4200	48	40	bodies	body	NOUN
aijes-4200	48	41	,	,	PUNCT
aijes-4200	48	42	however	however	ADV
aijes-4200	48	43	,	,	PUNCT
aijes-4200	48	44	the	the	DET
aijes-4200	48	45	process	process	NOUN
aijes-4200	48	46	of	of	ADP
aijes-4200	48	47	using	use	VERB
aijes-4200	48	48	public	public	ADJ
aijes-4200	48	49	funds	fund	NOUN
aijes-4200	48	50	is	be	AUX
aijes-4200	48	51	carried	carry	VERB
aijes-4200	48	52	out	out	ADP
aijes-4200	48	53	equally	equally	ADV
aijes-4200	48	54	through	through	ADP
aijes-4200	48	55	all	all	DET
aijes-4200	48	56	central	central	ADJ
aijes-4200	48	57	and	and	CCONJ
aijes-4200	48	58	local	local	ADJ
aijes-4200	48	59	public	public	ADJ
aijes-4200	48	60	institutions	institution	NOUN
aijes-4200	48	61	,	,	PUNCT
aijes-4200	48	62	which	which	PRON
aijes-4200	48	63	makes	make	VERB
aijes-4200	48	64	their	their	PRON
aijes-4200	48	65	role	role	NOUN
aijes-4200	48	66	and	and	CCONJ
aijes-4200	48	67	importance	importance	NOUN
aijes-4200	48	68	,	,	PUNCT
aijes-4200	48	69	and	and	CCONJ
aijes-4200	48	70	primarily	primarily	ADV
aijes-4200	48	71	their	their	PRON
aijes-4200	48	72	responsibility	responsibility	NOUN
aijes-4200	48	73	,	,	PUNCT
aijes-4200	48	74	in	in	ADP
aijes-4200	48	75	terms	term	NOUN
aijes-4200	48	76	of	of	ADP
aijes-4200	48	77	their	their	PRON
aijes-4200	48	78	high	high	ADJ
aijes-4200	48	79	effective	effective	ADJ
aijes-4200	48	80	use	use	NOUN
aijes-4200	48	81	.	.	PUNCT
aijes-4200	49	1	in	in	ADP
aijes-4200	49	2	exercising	exercise	VERB
aijes-4200	49	3	the	the	DET
aijes-4200	49	4	attributions	attribution	NOUN
aijes-4200	49	5	regarding	regard	VERB
aijes-4200	49	6	the	the	DET
aijes-4200	49	7	management	management	NOUN
aijes-4200	49	8	of	of	ADP
aijes-4200	49	9	public	public	ADJ
aijes-4200	49	10	funds	fund	NOUN
aijes-4200	49	11	,	,	PUNCT
aijes-4200	49	12	maintaining	maintain	VERB
aijes-4200	49	13	a	a	DET
aijes-4200	49	14	permanent	permanent	ADJ
aijes-4200	49	15	balance	balance	NOUN
aijes-4200	49	16	between	between	ADP
aijes-4200	49	17	the	the	DET
aijes-4200	49	18	inflows	inflow	NOUN
aijes-4200	49	19	and	and	CCONJ
aijes-4200	49	20	outflows	outflow	NOUN
aijes-4200	49	21	of	of	ADP
aijes-4200	49	22	resources	resource	NOUN
aijes-4200	49	23	is	be	AUX
aijes-4200	49	24	the	the	DET
aijes-4200	49	25	keystone	keystone	NOUN
aijes-4200	49	26	of	of	ADP
aijes-4200	49	27	the	the	DET
aijes-4200	49	28	attribute	attribute	NOUN
aijes-4200	49	29	of	of	ADP
aijes-4200	49	30	the	the	DET
aijes-4200	49	31	competent	competent	ADJ
aijes-4200	49	32	public	public	ADJ
aijes-4200	49	33	institutions	institution	NOUN
aijes-4200	49	34	of	of	ADP
aijes-4200	49	35	the	the	DET
aijes-4200	49	36	state	state	NOUN
aijes-4200	49	37	,	,	PUNCT
aijes-4200	49	38	the	the	DET
aijes-4200	49	39	ministry	ministry	PROPN
aijes-4200	49	40	of	of	ADP
aijes-4200	49	41	public	public	ADJ
aijes-4200	49	42	finance	finance	NOUN
aijes-4200	49	43	,	,	PUNCT
aijes-4200	49	44	first	first	ADV
aijes-4200	49	45	of	of	ADP
aijes-4200	49	46	all	all	PRON
aijes-4200	49	47	,	,	PUNCT
aijes-4200	49	48	in	in	ADP
aijes-4200	49	49	establishing	establish	VERB
aijes-4200	49	50	and	and	CCONJ
aijes-4200	49	51	administering	administer	VERB
aijes-4200	49	52	public	public	ADJ
aijes-4200	49	53	funds	fund	NOUN
aijes-4200	49	54	.	.	PUNCT
aijes-4200	50	1	once	once	ADV
aijes-4200	50	2	this	this	DET
aijes-4200	50	3	"	"	PUNCT
aijes-4200	50	4	transfer	transfer	NOUN
aijes-4200	50	5	of	of	ADP
aijes-4200	50	6	purchasing	purchase	VERB
aijes-4200	50	7	power	power	NOUN
aijes-4200	50	8	"	"	PUNCT
aijes-4200	50	9	from	from	ADP
aijes-4200	50	10	individuals	individual	NOUN
aijes-4200	50	11	and	and	CCONJ
aijes-4200	50	12	legal	legal	ADJ
aijes-4200	50	13	entities	entity	NOUN
aijes-4200	50	14	to	to	ADP
aijes-4200	50	15	state	state	NOUN
aijes-4200	50	16	authorities	authority	NOUN
aijes-4200	50	17	,	,	PUNCT
aijes-4200	50	18	through	through	ADP
aijes-4200	50	19	mandatory	mandatory	ADJ
aijes-4200	50	20	levies	levy	NOUN
aijes-4200	50	21	from	from	ADP
aijes-4200	50	22	taxes	taxis	NOUN
aijes-4200	50	23	,	,	PUNCT
aijes-4200	50	24	fees	fee	NOUN
aijes-4200	50	25	,	,	PUNCT
aijes-4200	50	26	etc	etc	X
aijes-4200	50	27	.	.	X
aijes-4200	50	28	,	,	PUNCT
aijes-4200	50	29	the	the	DET
aijes-4200	50	30	second	second	ADJ
aijes-4200	50	31	basic	basic	ADJ
aijes-4200	50	32	component	component	NOUN
aijes-4200	50	33	,	,	PUNCT
aijes-4200	50	34	and	and	CCONJ
aijes-4200	50	35	just	just	ADV
aijes-4200	50	36	as	as	ADV
aijes-4200	50	37	important	important	ADJ
aijes-4200	50	38	of	of	ADP
aijes-4200	50	39	the	the	DET
aijes-4200	50	40	state	state	NOUN
aijes-4200	50	41	function	function	NOUN
aijes-4200	50	42	,	,	PUNCT
aijes-4200	50	43	is	be	AUX
aijes-4200	50	44	management	management	NOUN
aijes-4200	50	45	,	,	PUNCT
aijes-4200	50	46	allocation	allocation	NOUN
aijes-4200	50	47	.	.	PUNCT
aijes-4200	51	1	these	these	DET
aijes-4200	51	2	huge	huge	ADJ
aijes-4200	51	3	financial	financial	ADJ
aijes-4200	51	4	resources	resource	NOUN
aijes-4200	51	5	to	to	ADP
aijes-4200	51	6	various	various	ADJ
aijes-4200	51	7	beneficiaries	beneficiary	NOUN
aijes-4200	51	8	public	public	ADJ
aijes-4200	51	9	institutions	institution	NOUN
aijes-4200	51	10	,	,	PUNCT
aijes-4200	51	11	enterprises	enterprise	NOUN
aijes-4200	51	12	,	,	PUNCT
aijes-4200	51	13	population	population	NOUN
aijes-4200	51	14	(	(	PUNCT
aijes-4200	51	15	directly	directly	ADV
aijes-4200	51	16	and	and	CCONJ
aijes-4200	51	17	indirectly	indirectly	ADV
aijes-4200	51	18	)	)	PUNCT
aijes-4200	51	19	.	.	PUNCT
aijes-4200	52	1	the	the	DET
aijes-4200	52	2	way	way	NOUN
aijes-4200	52	3	in	in	ADP
aijes-4200	52	4	which	which	PRON
aijes-4200	52	5	,	,	PUNCT
aijes-4200	52	6	at	at	ADP
aijes-4200	52	7	every	every	DET
aijes-4200	52	8	stage	stage	NOUN
aijes-4200	52	9	of	of	ADP
aijes-4200	52	10	its	its	PRON
aijes-4200	52	11	development	development	NOUN
aijes-4200	52	12	,	,	PUNCT
aijes-4200	52	13	the	the	DET
aijes-4200	52	14	state	state	NOUN
aijes-4200	52	15	manages	manage	VERB
aijes-4200	52	16	to	to	PART
aijes-4200	52	17	prioritize	prioritize	VERB
aijes-4200	52	18	,	,	PUNCT
aijes-4200	52	19	to	to	PART
aijes-4200	52	20	sort	sort	VERB
aijes-4200	52	21	out	out	ADP
aijes-4200	52	22	social	social	ADJ
aijes-4200	52	23	and	and	CCONJ
aijes-4200	52	24	economic	economic	ADJ
aijes-4200	52	25	needs	need	NOUN
aijes-4200	52	26	,	,	PUNCT
aijes-4200	52	27	depends	depend	VERB
aijes-4200	52	28	the	the	DET
aijes-4200	52	29	further	further	ADJ
aijes-4200	52	30	development	development	NOUN
aijes-4200	52	31	of	of	ADP
aijes-4200	52	32	the	the	DET
aijes-4200	52	33	economy	economy	NOUN
aijes-4200	52	34	,	,	PUNCT
aijes-4200	52	35	and	and	CCONJ
aijes-4200	52	36	on	on	ADP
aijes-4200	52	37	this	this	DET
aijes-4200	52	38	basis	basis	NOUN
aijes-4200	52	39	of	of	ADP
aijes-4200	52	40	an	an	DET
aijes-4200	52	41	effective	effective	ADJ
aijes-4200	52	42	social	social	ADJ
aijes-4200	52	43	protection	protection	NOUN
aijes-4200	52	44	.	.	PUNCT
aijes-4200	53	1	the	the	DET
aijes-4200	53	2	centralized	centralized	ADJ
aijes-4200	53	3	financial	financial	ADJ
aijes-4200	53	4	resources	resource	NOUN
aijes-4200	53	5	available	available	ADJ
aijes-4200	53	6	to	to	ADP
aijes-4200	53	7	the	the	DET
aijes-4200	53	8	state	state	NOUN
aijes-4200	53	9	,	,	PUNCT
aijes-4200	53	10	through	through	ADP
aijes-4200	53	11	the	the	DET
aijes-4200	53	12	components	component	NOUN
aijes-4200	53	13	of	of	ADP
aijes-4200	53	14	the	the	DET
aijes-4200	53	15	general	general	ADJ
aijes-4200	53	16	consolidated	consolidated	ADJ
aijes-4200	53	17	budget	budget	NOUN
aijes-4200	53	18	,	,	PUNCT
aijes-4200	53	19	have	have	VERB
aijes-4200	53	20	as	as	ADP
aijes-4200	53	21	main	main	ADJ
aijes-4200	53	22	destination	destination	NOUN
aijes-4200	53	23	the	the	DET
aijes-4200	53	24	financing	financing	NOUN
aijes-4200	53	25	of	of	ADP
aijes-4200	53	26	the	the	DET
aijes-4200	53	27	“	"	PUNCT
aijes-4200	53	28	public	public	ADJ
aijes-4200	53	29	sector	sector	NOUN
aijes-4200	53	30	”	"	PUNCT
aijes-4200	53	31	,	,	PUNCT
aijes-4200	53	32	which	which	PRON
aijes-4200	53	33	,	,	PUNCT
aijes-4200	53	34	according	accord	VERB
aijes-4200	53	35	to	to	ADP
aijes-4200	53	36	prof	prof	PROPN
aijes-4200	53	37	.	.	PUNCT
aijes-4200	54	1	gheorghe	gheorghe	PROPN
aijes-4200	54	2	manolescu2	manolescu2	PROPN
aijes-4200	54	3	is	be	AUX
aijes-4200	54	4	defined	define	VERB
aijes-4200	54	5	as	as	SCONJ
aijes-4200	54	6	follows	follow	VERB
aijes-4200	54	7	:	:	PUNCT
aijes-4200	54	8	“	"	PUNCT
aijes-4200	54	9	in	in	ADP
aijes-4200	54	10	this	this	DET
aijes-4200	54	11	sense	sense	NOUN
aijes-4200	54	12	,	,	PUNCT
aijes-4200	54	13	it	it	PRON
aijes-4200	54	14	can	can	AUX
aijes-4200	54	15	be	be	AUX
aijes-4200	54	16	admitted	admit	VERB
aijes-4200	54	17	that	that	SCONJ
aijes-4200	54	18	the	the	DET
aijes-4200	54	19	public	public	ADJ
aijes-4200	54	20	sector	sector	NOUN
aijes-4200	54	21	or	or	CCONJ
aijes-4200	54	22	the	the	DET
aijes-4200	54	23	state	state	NOUN
aijes-4200	54	24	as	as	ADP
aijes-4200	54	25	an	an	DET
aijes-4200	54	26	economic	economic	ADJ
aijes-4200	54	27	agent	agent	NOUN
aijes-4200	54	28	)	)	PUNCT
aijes-4200	54	29	includes	include	VERB
aijes-4200	54	30	the	the	DET
aijes-4200	54	31	set	set	NOUN
aijes-4200	54	32	of	of	ADP
aijes-4200	54	33	activities	activity	NOUN
aijes-4200	54	34	,	,	PUNCT
aijes-4200	54	35	institutions	institution	NOUN
aijes-4200	54	36	and	and	CCONJ
aijes-4200	54	37	bodies	body	NOUN
aijes-4200	54	38	characterized	characterize	VERB
aijes-4200	54	39	by	by	ADP
aijes-4200	54	40	collective	collective	ADJ
aijes-4200	54	41	or	or	CCONJ
aijes-4200	54	42	political	political	ADJ
aijes-4200	54	43	decision	decision	NOUN
aijes-4200	54	44	-	-	PUNCT
aijes-4200	54	45	making	make	VERB
aijes-4200	54	46	processes	process	NOUN
aijes-4200	54	47	,	,	PUNCT
aijes-4200	54	48	within	within	ADP
aijes-4200	54	49	which	which	PRON
aijes-4200	54	50	the	the	DET
aijes-4200	54	51	election	election	NOUN
aijes-4200	54	52	procedures	procedure	NOUN
aijes-4200	54	53	are	be	AUX
aijes-4200	54	54	carried	carry	VERB
aijes-4200	54	55	out	out	ADP
aijes-4200	54	56	through	through	ADP
aijes-4200	54	57	the	the	DET
aijes-4200	54	58	voting	voting	NOUN
aijes-4200	54	59	mechanism	mechanism	NOUN
aijes-4200	54	60	”	"	PUNCT
aijes-4200	54	61	.	.	PUNCT
aijes-4200	55	1	the	the	DET
aijes-4200	55	2	main	main	ADJ
aijes-4200	55	3	"	"	PUNCT
aijes-4200	55	4	consumer	consumer	NOUN
aijes-4200	55	5	"	"	PUNCT
aijes-4200	55	6	of	of	ADP
aijes-4200	55	7	these	these	DET
aijes-4200	55	8	public	public	ADJ
aijes-4200	55	9	funds	fund	NOUN
aijes-4200	55	10	is	be	AUX
aijes-4200	55	11	,	,	PUNCT
aijes-4200	55	12	therefore	therefore	ADV
aijes-4200	55	13	,	,	PUNCT
aijes-4200	55	14	the	the	DET
aijes-4200	55	15	public	public	ADJ
aijes-4200	55	16	sector	sector	NOUN
aijes-4200	55	17	through	through	ADP
aijes-4200	55	18	its	its	PRON
aijes-4200	55	19	institutions	institution	NOUN
aijes-4200	55	20	.	.	PUNCT
aijes-4200	56	1	public	public	ADJ
aijes-4200	56	2	institutions	institution	NOUN
aijes-4200	56	3	a	a	DET
aijes-4200	56	4	category	category	NOUN
aijes-4200	56	5	that	that	PRON
aijes-4200	56	6	includes	include	VERB
aijes-4200	56	7	the	the	DET
aijes-4200	56	8	parliament	parliament	NOUN
aijes-4200	56	9	,	,	PUNCT
aijes-4200	56	10	the	the	DET
aijes-4200	56	11	romanian	romanian	ADJ
aijes-4200	56	12	presidency	presidency	NOUN
aijes-4200	56	13	,	,	PUNCT
aijes-4200	56	14	the	the	DET
aijes-4200	56	15	government	government	NOUN
aijes-4200	56	16	,	,	PUNCT
aijes-4200	56	17	ministries	ministry	NOUN
aijes-4200	56	18	,	,	PUNCT
aijes-4200	56	19	the	the	DET
aijes-4200	56	20	judiciary	judiciary	NOUN
aijes-4200	56	21	and	and	CCONJ
aijes-4200	56	22	other	other	ADJ
aijes-4200	56	23	specialized	specialized	ADJ
aijes-4200	56	24	bodies	body	NOUN
aijes-4200	56	25	of	of	ADP
aijes-4200	56	26	the	the	DET
aijes-4200	56	27	central	central	ADJ
aijes-4200	56	28	and	and	CCONJ
aijes-4200	56	29	local	local	ADJ
aijes-4200	56	30	public	public	ADJ
aijes-4200	56	31	administration	administration	NOUN
aijes-4200	56	32	,	,	PUNCT
aijes-4200	56	33	ensure	ensure	VERB
aijes-4200	56	34	the	the	DET
aijes-4200	56	35	financial	financial	ADJ
aijes-4200	56	36	resources	resource	NOUN
aijes-4200	56	37	necessary	necessary	ADJ
aijes-4200	56	38	to	to	PART
aijes-4200	56	39	finance	finance	VERB
aijes-4200	56	40	expenditures	expenditure	NOUN
aijes-4200	56	41	,	,	PUNCT
aijes-4200	56	42	regarding	regard	VERB
aijes-4200	56	43	their	their	PRON
aijes-4200	56	44	maintenance	maintenance	NOUN
aijes-4200	56	45	and	and	CCONJ
aijes-4200	56	46	operation	operation	NOUN
aijes-4200	56	47	,	,	PUNCT
aijes-4200	56	48	in	in	ADP
aijes-4200	56	49	the	the	DET
aijes-4200	56	50	largest	large	ADJ
aijes-4200	56	51	partly	partly	ADV
aijes-4200	56	52	,	,	PUNCT
aijes-4200	56	53	at	at	ADP
aijes-4200	56	54	the	the	DET
aijes-4200	56	55	expense	expense	NOUN
aijes-4200	56	56	of	of	ADP
aijes-4200	56	57	the	the	DET
aijes-4200	56	58	state	state	NOUN
aijes-4200	56	59	budget	budget	NOUN
aijes-4200	56	60	and	and	CCONJ
aijes-4200	56	61	local	local	ADJ
aijes-4200	56	62	budgets	budget	NOUN
aijes-4200	56	63	.	.	PUNCT
aijes-4200	57	1	in	in	ADP
aijes-4200	57	2	this	this	DET
aijes-4200	57	3	context	context	NOUN
aijes-4200	57	4	,	,	PUNCT
aijes-4200	57	5	they	they	PRON
aijes-4200	57	6	have	have	VERB
aijes-4200	57	7	the	the	DET
aijes-4200	57	8	obligation	obligation	NOUN
aijes-4200	57	9	that	that	PRON
aijes-4200	57	10	all	all	DET
aijes-4200	57	11	payment	payment	NOUN
aijes-4200	57	12	and	and	CCONJ
aijes-4200	57	13	collection	collection	NOUN
aijes-4200	57	14	operations	operation	NOUN
aijes-4200	57	15	be	be	AUX
aijes-4200	57	16	carried	carry	VERB
aijes-4200	57	17	out	out	ADP
aijes-4200	57	18	only	only	ADV
aijes-4200	57	19	through	through	ADP
aijes-4200	57	20	the	the	DET
aijes-4200	57	21	state	state	NOUN
aijes-4200	57	22	treasury	treasury	NOUN
aijes-4200	57	23	,	,	PUNCT
aijes-4200	57	24	whose	whose	DET
aijes-4200	57	25	activity	activity	NOUN
aijes-4200	57	26	is	be	AUX
aijes-4200	57	27	carried	carry	VERB
aijes-4200	57	28	out	out	ADP
aijes-4200	57	29	under	under	ADP
aijes-4200	57	30	the	the	DET
aijes-4200	57	31	state	state	NOUN
aijes-4200	57	32	guarantee	guarantee	NOUN
aijes-4200	57	33	.	.	PUNCT
aijes-4200	58	1	public	public	ADJ
aijes-4200	58	2	institutions	institution	NOUN
aijes-4200	58	3	therefore	therefore	ADV
aijes-4200	58	4	represent	represent	VERB
aijes-4200	58	5	the	the	DET
aijes-4200	58	6	public	public	ADJ
aijes-4200	58	7	units	unit	NOUN
aijes-4200	58	8	through	through	ADP
aijes-4200	58	9	which	which	PRON
aijes-4200	58	10	the	the	DET
aijes-4200	58	11	state	state	NOUN
aijes-4200	58	12	exercises	exercise	NOUN
aijes-4200	58	13	and	and	CCONJ
aijes-4200	58	14	fulfills	fulfill	VERB
aijes-4200	58	15	its	its	PRON
aijes-4200	58	16	functions	function	NOUN
aijes-4200	58	17	and	and	CCONJ
aijes-4200	58	18	services	service	NOUN
aijes-4200	58	19	in	in	ADP
aijes-4200	58	20	the	the	DET
aijes-4200	58	21	economic	economic	ADJ
aijes-4200	58	22	,	,	PUNCT
aijes-4200	58	23	social	social	ADJ
aijes-4200	58	24	-	-	PUNCT
aijes-4200	58	25	cultural	cultural	ADJ
aijes-4200	58	26	,	,	PUNCT
aijes-4200	58	27	defense	defense	NOUN
aijes-4200	58	28	,	,	PUNCT
aijes-4200	58	29	public	public	ADJ
aijes-4200	58	30	order	order	NOUN
aijes-4200	58	31	,	,	PUNCT
aijes-4200	58	32	administrative	administrative	ADJ
aijes-4200	58	33	,	,	PUNCT
aijes-4200	58	34	etc	etc	X
aijes-4200	58	35	.	.	X
aijes-4200	58	36	fields	field	NOUN
aijes-4200	58	37	.	.	PUNCT
aijes-4200	59	1	they	they	PRON
aijes-4200	59	2	can	can	AUX
aijes-4200	59	3	be	be	AUX
aijes-4200	59	4	of	of	ADP
aijes-4200	59	5	central	central	ADJ
aijes-4200	59	6	importance	importance	NOUN
aijes-4200	59	7	,	,	PUNCT
aijes-4200	59	8	such	such	ADJ
aijes-4200	59	9	as	as	ADP
aijes-4200	59	10	:	:	PUNCT
aijes-4200	59	11	the	the	DET
aijes-4200	59	12	parliament	parliament	NOUN
aijes-4200	59	13	,	,	PUNCT
aijes-4200	59	14	the	the	DET
aijes-4200	59	15	romanian	romanian	ADJ
aijes-4200	59	16	presidency	presidency	NOUN
aijes-4200	59	17	,	,	PUNCT
aijes-4200	59	18	the	the	DET
aijes-4200	59	19	government	government	NOUN
aijes-4200	59	20	,	,	PUNCT
aijes-4200	59	21	the	the	DET
aijes-4200	59	22	ministries	ministry	NOUN
aijes-4200	59	23	and	and	CCONJ
aijes-4200	59	24	other	other	ADJ
aijes-4200	59	25	institutions	institution	NOUN
aijes-4200	59	26	of	of	ADP
aijes-4200	59	27	the	the	DET
aijes-4200	59	28	autonomous	autonomous	ADJ
aijes-4200	59	29	and	and	CCONJ
aijes-4200	59	30	local	local	ADJ
aijes-4200	59	31	central	central	ADJ
aijes-4200	59	32	administration	administration	NOUN
aijes-4200	59	33	.	.	PUNCT
aijes-4200	60	1	the	the	DET
aijes-4200	60	2	local	local	ADJ
aijes-4200	60	3	public	public	ADJ
aijes-4200	60	4	institutions	institution	NOUN
aijes-4200	60	5	comprising	comprise	VERB
aijes-4200	60	6	the	the	DET
aijes-4200	60	7	authorities	authority	NOUN
aijes-4200	60	8	of	of	ADP
aijes-4200	60	9	the	the	DET
aijes-4200	60	10	administrative	administrative	ADJ
aijes-4200	60	11	-	-	PUNCT
aijes-4200	60	12	territorial	territorial	ADJ
aijes-4200	60	13	units	unit	NOUN
aijes-4200	60	14	,	,	PUNCT
aijes-4200	60	15	the	the	DET
aijes-4200	60	16	county	county	NOUN
aijes-4200	60	17	,	,	PUNCT
aijes-4200	60	18	municipal	municipal	ADJ
aijes-4200	60	19	,	,	PUNCT
aijes-4200	60	20	city	city	NOUN
aijes-4200	60	21	and	and	CCONJ
aijes-4200	60	22	communal	communal	ADJ
aijes-4200	60	23	councils	council	NOUN
aijes-4200	60	24	,	,	PUNCT
aijes-4200	60	25	the	the	DET
aijes-4200	60	26	public	public	ADJ
aijes-4200	60	27	institutions	institution	NOUN
aijes-4200	60	28	and	and	CCONJ
aijes-4200	60	29	the	the	DET
aijes-4200	60	30	public	public	ADJ
aijes-4200	60	31	services	service	NOUN
aijes-4200	60	32	with	with	ADP
aijes-4200	60	33	legal	legal	ADJ
aijes-4200	60	34	personality	personality	NOUN
aijes-4200	60	35	,	,	PUNCT
aijes-4200	60	36	regardless	regardless	ADV
aijes-4200	60	37	of	of	ADP
aijes-4200	60	38	the	the	DET
aijes-4200	60	39	way	way	NOUN
aijes-4200	60	40	of	of	ADP
aijes-4200	60	41	financing	finance	VERB
aijes-4200	60	42	their	their	PRON
aijes-4200	60	43	activity	activity	NOUN
aijes-4200	60	44	.	.	PUNCT
aijes-4200	61	1	as	as	ADP
aijes-4200	61	2	a	a	DET
aijes-4200	61	3	financing	financing	NOUN
aijes-4200	61	4	system	system	NOUN
aijes-4200	61	5	,	,	PUNCT
aijes-4200	61	6	public	public	ADJ
aijes-4200	61	7	institutions	institution	NOUN
aijes-4200	61	8	can	can	AUX
aijes-4200	61	9	be	be	AUX
aijes-4200	61	10	:	:	PUNCT
aijes-4200	61	11	•	•	PRON
aijes-4200	61	12	financed	finance	VERB
aijes-4200	61	13	entirely	entirely	ADV
aijes-4200	61	14	from	from	ADP
aijes-4200	61	15	budgetary	budgetary	ADJ
aijes-4200	61	16	revenues	revenue	NOUN
aijes-4200	61	17	,	,	PUNCT
aijes-4200	61	18	a	a	DET
aijes-4200	61	19	situation	situation	NOUN
aijes-4200	61	20	in	in	ADP
aijes-4200	61	21	which	which	PRON
aijes-4200	61	22	the	the	DET
aijes-4200	61	23	revenues	revenue	NOUN
aijes-4200	61	24	they	they	PRON
aijes-4200	61	25	realize	realize	VERB
aijes-4200	61	26	have	have	VERB
aijes-4200	61	27	the	the	DET
aijes-4200	61	28	obligation	obligation	NOUN
aijes-4200	61	29	to	to	PART
aijes-4200	61	30	pay	pay	VERB
aijes-4200	61	31	them	they	PRON
aijes-4200	61	32	,	,	PUNCT
aijes-4200	61	33	in	in	ADP
aijes-4200	61	34	full	full	ADJ
aijes-4200	61	35	,	,	PUNCT
aijes-4200	61	36	to	to	ADP
aijes-4200	61	37	the	the	DET
aijes-4200	61	38	budget	budget	NOUN
aijes-4200	61	39	from	from	ADP
aijes-4200	61	40	which	which	PRON
aijes-4200	61	41	they	they	PRON
aijes-4200	61	42	are	be	AUX
aijes-4200	61	43	financed	finance	VERB
aijes-4200	61	44	;	;	PUNCT
aijes-4200	61	45	•	•	ADP
aijes-4200	61	46	financed	finance	VERB
aijes-4200	61	47	from	from	ADP
aijes-4200	61	48	extra	extra	ADJ
aijes-4200	61	49	-	-	ADJ
aijes-4200	61	50	budgetary	budgetary	ADJ
aijes-4200	61	51	means	mean	NOUN
aijes-4200	61	52	(	(	PUNCT
aijes-4200	61	53	own	own	ADJ
aijes-4200	61	54	revenues	revenue	NOUN
aijes-4200	61	55	)	)	PUNCT
aijes-4200	61	56	,	,	PUNCT
aijes-4200	61	57	with	with	ADP
aijes-4200	61	58	supplementation	supplementation	NOUN
aijes-4200	61	59	from	from	ADP
aijes-4200	61	60	budgetary	budgetary	ADJ
aijes-4200	61	61	funds	fund	NOUN
aijes-4200	61	62	,	,	PUNCT
aijes-4200	61	63	in	in	ADP
aijes-4200	61	64	the	the	DET
aijes-4200	61	65	form	form	NOUN
aijes-4200	61	66	of	of	ADP
aijes-4200	61	67	subsidies	subsidy	NOUN
aijes-4200	61	68	or	or	CCONJ
aijes-4200	61	69	budgetary	budgetary	ADJ
aijes-4200	61	70	transfers	transfer	NOUN
aijes-4200	61	71	(	(	PUNCT
aijes-4200	61	72	state	state	NOUN
aijes-4200	61	73	budget	budget	NOUN
aijes-4200	61	74	or	or	CCONJ
aijes-4200	61	75	local	local	ADJ
aijes-4200	61	76	budgets	budget	NOUN
aijes-4200	61	77	)	)	PUNCT
aijes-4200	61	78	.	.	PUNCT
aijes-4200	62	1	in	in	ADP
aijes-4200	62	2	this	this	DET
aijes-4200	62	3	situation	situation	NOUN
aijes-4200	62	4	,	,	PUNCT
aijes-4200	62	5	the	the	DET
aijes-4200	62	6	own	own	ADJ
aijes-4200	62	7	revenues	revenue	NOUN
aijes-4200	62	8	generated	generate	VERB
aijes-4200	62	9	by	by	ADP
aijes-4200	62	10	the	the	DET
aijes-4200	62	11	institutions	institution	NOUN
aijes-4200	62	12	in	in	ADP
aijes-4200	62	13	question	question	NOUN
aijes-4200	62	14	are	be	AUX
aijes-4200	62	15	retained	retain	VERB
aijes-4200	62	16	for	for	ADP
aijes-4200	62	17	selffinancing	selffinancing	NOUN
aijes-4200	62	18	,	,	PUNCT
aijes-4200	62	19	and	and	CCONJ
aijes-4200	62	20	those	those	PRON
aijes-4200	62	21	not	not	PART
aijes-4200	62	22	used	use	VERB
aijes-4200	62	23	at	at	ADP
aijes-4200	62	24	the	the	DET
aijes-4200	62	25	end	end	NOUN
aijes-4200	62	26	of	of	ADP
aijes-4200	62	27	the	the	DET
aijes-4200	62	28	year	year	NOUN
aijes-4200	62	29	are	be	AUX
aijes-4200	62	30	distributed	distribute	VERB
aijes-4200	62	31	for	for	ADP
aijes-4200	62	32	the	the	DET
aijes-4200	62	33	following	following	ADJ
aijes-4200	62	34	year	year	NOUN
aijes-4200	62	35	.	.	PUNCT
aijes-4200	63	1	•	•	NUM
aijes-4200	63	2	financed	finance	VERB
aijes-4200	63	3	entirely	entirely	ADV
aijes-4200	63	4	from	from	ADP
aijes-4200	63	5	extra	extra	ADJ
aijes-4200	63	6	-	-	ADJ
aijes-4200	63	7	budgetary	budgetary	ADJ
aijes-4200	63	8	means	mean	NOUN
aijes-4200	63	9	,	,	PUNCT
aijes-4200	63	10	situation	situation	NOUN
aijes-4200	63	11	in	in	ADP
aijes-4200	63	12	which	which	PRON
aijes-4200	63	13	also	also	ADV
aijes-4200	63	14	their	their	PRON
aijes-4200	63	15	balance	balance	NOUN
aijes-4200	63	16	from	from	ADP
aijes-4200	63	17	the	the	DET
aijes-4200	63	18	end	end	NOUN
aijes-4200	63	19	of	of	ADP
aijes-4200	63	20	the	the	DET
aijes-4200	63	21	period	period	NOUN
aijes-4200	63	22	is	be	AUX
aijes-4200	63	23	carried	carry	VERB
aijes-4200	63	24	forward	forward	ADV
aijes-4200	63	25	for	for	ADP
aijes-4200	63	26	the	the	DET
aijes-4200	63	27	next	next	ADJ
aijes-4200	63	28	financial	financial	ADJ
aijes-4200	63	29	year	year	NOUN
aijes-4200	63	30	;	;	PUNCT
aijes-4200	63	31	•	•	ADP
aijes-4200	63	32	financed	finance	VERB
aijes-4200	63	33	entirely	entirely	ADV
aijes-4200	63	34	from	from	ADP
aijes-4200	63	35	special	special	ADJ
aijes-4200	63	36	funds	fund	NOUN
aijes-4200	63	37	.	.	PUNCT
aijes-4200	64	1	their	their	PRON
aijes-4200	64	2	balance	balance	NOUN
aijes-4200	64	3	at	at	ADP
aijes-4200	64	4	the	the	DET
aijes-4200	64	5	end	end	NOUN
aijes-4200	64	6	of	of	ADP
aijes-4200	64	7	the	the	DET
aijes-4200	64	8	period	period	NOUN
aijes-4200	64	9	shall	shall	AUX
aijes-4200	64	10	also	also	ADV
aijes-4200	64	11	be	be	AUX
aijes-4200	64	12	carried	carry	VERB
aijes-4200	64	13	forward	forward	ADV
aijes-4200	64	14	to	to	ADP
aijes-4200	64	15	the	the	DET
aijes-4200	64	16	following	follow	VERB
aijes-4200	64	17	financial	financial	ADJ
aijes-4200	64	18	year	year	NOUN
aijes-4200	64	19	;	;	PUNCT
aijes-4200	64	20	in	in	ADP
aijes-4200	64	21	this	this	DET
aijes-4200	64	22	context	context	NOUN
aijes-4200	64	23	,	,	PUNCT
aijes-4200	64	24	public	public	ADJ
aijes-4200	64	25	institutions	institution	NOUN
aijes-4200	64	26	have	have	VERB
aijes-4200	64	27	characteristics	characteristic	NOUN
aijes-4200	64	28	that	that	PRON
aijes-4200	64	29	distinguish	distinguish	VERB
aijes-4200	64	30	them	they	PRON
aijes-4200	64	31	from	from	ADP
aijes-4200	64	32	patrimonial	patrimonial	ADJ
aijes-4200	64	33	legal	legal	ADJ
aijes-4200	64	34	entities	entity	NOUN
aijes-4200	64	35	,	,	PUNCT
aijes-4200	64	36	and	and	CCONJ
aijes-4200	64	37	especially	especially	ADV
aijes-4200	64	38	from	from	ADP
aijes-4200	64	39	economic	economic	ADJ
aijes-4200	64	40	agents	agent	NOUN
aijes-4200	64	41	as	as	SCONJ
aijes-4200	64	42	follows	follow	VERB
aijes-4200	64	43	:	:	PUNCT
aijes-4200	64	44	2	2	NUM
aijes-4200	64	45	gheorghe	gheorghe	NOUN
aijes-4200	64	46	manolescu	manolescu	NOUN
aijes-4200	64	47	–	–	PUNCT
aijes-4200	64	48	“	"	PUNCT
aijes-4200	64	49	buget	buget	NOUN
aijes-4200	64	50	-	-	PUNCT
aijes-4200	64	51	abordare	abordare	NOUN
aijes-4200	64	52	economică	economică	NOUN
aijes-4200	64	53	şi	şi	PROPN
aijes-4200	64	54	financiară	financiară	NOUN
aijes-4200	64	55	”	"	PUNCT
aijes-4200	64	56	,	,	PUNCT
aijes-4200	64	57	editura	editura	NOUN
aijes-4200	64	58	economică	economică	NOUN
aijes-4200	64	59	,	,	PUNCT
aijes-4200	64	60	pag.17	pag.17	PROPN
aijes-4200	64	61	a	a	X
aijes-4200	64	62	)	)	PUNCT
aijes-4200	64	63	there	there	PRON
aijes-4200	64	64	are	be	VERB
aijes-4200	64	65	bodies	body	NOUN
aijes-4200	64	66	through	through	ADP
aijes-4200	64	67	which	which	PRON
aijes-4200	64	68	the	the	DET
aijes-4200	64	69	state	state	NOUN
aijes-4200	64	70	exercises	exercise	VERB
aijes-4200	64	71	its	its	PRON
aijes-4200	64	72	role	role	NOUN
aijes-4200	64	73	,	,	PUNCT
aijes-4200	64	74	attributions	attribution	NOUN
aijes-4200	64	75	and	and	CCONJ
aijes-4200	64	76	functions	function	NOUN
aijes-4200	64	77	in	in	ADP
aijes-4200	64	78	the	the	DET
aijes-4200	64	79	administrative	administrative	ADJ
aijes-4200	64	80	,	,	PUNCT
aijes-4200	64	81	social	social	ADJ
aijes-4200	64	82	-	-	PUNCT
aijes-4200	64	83	cultural	cultural	ADJ
aijes-4200	64	84	,	,	PUNCT
aijes-4200	64	85	defense	defense	NOUN
aijes-4200	64	86	,	,	PUNCT
aijes-4200	64	87	public	public	ADJ
aijes-4200	64	88	order	order	NOUN
aijes-4200	64	89	,	,	PUNCT
aijes-4200	64	90	national	national	ADJ
aijes-4200	64	91	security	security	NOUN
aijes-4200	64	92	,	,	PUNCT
aijes-4200	64	93	justice	justice	NOUN
aijes-4200	64	94	,	,	PUNCT
aijes-4200	64	95	social	social	ADJ
aijes-4200	64	96	and	and	CCONJ
aijes-4200	64	97	economic	economic	ADJ
aijes-4200	64	98	assistance	assistance	NOUN
aijes-4200	64	99	fields	field	NOUN
aijes-4200	64	100	;	;	PUNCT
aijes-4200	64	101	b	b	X
aijes-4200	64	102	)	)	PUNCT
aijes-4200	64	103	there	there	PRON
aijes-4200	64	104	are	be	VERB
aijes-4200	64	105	bodies	body	NOUN
aijes-4200	64	106	that	that	PRON
aijes-4200	64	107	generally	generally	ADV
aijes-4200	64	108	do	do	AUX
aijes-4200	64	109	not	not	PART
aijes-4200	64	110	carry	carry	VERB
aijes-4200	64	111	out	out	ADP
aijes-4200	64	112	productive	productive	ADJ
aijes-4200	64	113	activities	activity	NOUN
aijes-4200	64	114	,	,	PUNCT
aijes-4200	64	115	through	through	ADP
aijes-4200	64	116	which	which	PRON
aijes-4200	64	117	to	to	PART
aijes-4200	64	118	realize	realize	VERB
aijes-4200	64	119	material	material	NOUN
aijes-4200	64	120	goods	good	NOUN
aijes-4200	64	121	,	,	PUNCT
aijes-4200	64	122	they	they	PRON
aijes-4200	64	123	produce	produce	VERB
aijes-4200	64	124	social	social	ADJ
aijes-4200	64	125	,	,	PUNCT
aijes-4200	64	126	administrative	administrative	ADJ
aijes-4200	64	127	,	,	PUNCT
aijes-4200	64	128	justice	justice	NOUN
aijes-4200	64	129	,	,	PUNCT
aijes-4200	64	130	public	public	ADJ
aijes-4200	64	131	order	order	NOUN
aijes-4200	64	132	,	,	PUNCT
aijes-4200	64	133	defense	defense	NOUN
aijes-4200	64	134	utilities	utility	NOUN
aijes-4200	64	135	.	.	PUNCT
aijes-4200	65	1	only	only	ADV
aijes-4200	65	2	by	by	ADP
aijes-4200	65	3	chance	chance	NOUN
aijes-4200	65	4	,	,	PUNCT
aijes-4200	65	5	their	their	PRON
aijes-4200	65	6	subunits	subunit	NOUN
aijes-4200	65	7	can	can	AUX
aijes-4200	65	8	realize	realize	VERB
aijes-4200	65	9	and	and	CCONJ
aijes-4200	65	10	produce	produce	VERB
aijes-4200	65	11	utilities	utility	NOUN
aijes-4200	65	12	and	and	CCONJ
aijes-4200	65	13	services	service	NOUN
aijes-4200	65	14	of	of	ADP
aijes-4200	65	15	an	an	DET
aijes-4200	65	16	economic	economic	ADJ
aijes-4200	65	17	nature	nature	NOUN
aijes-4200	65	18	,	,	PUNCT
aijes-4200	65	19	a	a	DET
aijes-4200	65	20	situation	situation	NOUN
aijes-4200	65	21	in	in	ADP
aijes-4200	65	22	which	which	PRON
aijes-4200	65	23	,	,	PUNCT
aijes-4200	65	24	however	however	ADV
aijes-4200	65	25	,	,	PUNCT
aijes-4200	65	26	they	they	PRON
aijes-4200	65	27	are	be	AUX
aijes-4200	65	28	subject	subject	ADJ
aijes-4200	65	29	to	to	ADP
aijes-4200	65	30	the	the	DET
aijes-4200	65	31	rules	rule	NOUN
aijes-4200	65	32	and	and	CCONJ
aijes-4200	65	33	principles	principle	NOUN
aijes-4200	65	34	according	accord	VERB
aijes-4200	65	35	to	to	ADP
aijes-4200	65	36	which	which	PRON
aijes-4200	65	37	private	private	ADJ
aijes-4200	65	38	finances	finance	NOUN
aijes-4200	65	39	operate	operate	VERB
aijes-4200	65	40	on	on	ADP
aijes-4200	65	41	financing	financing	NOUN
aijes-4200	65	42	,	,	PUNCT
aijes-4200	65	43	and	and	CCONJ
aijes-4200	65	44	the	the	DET
aijes-4200	65	45	correlation	correlation	NOUN
aijes-4200	65	46	of	of	ADP
aijes-4200	65	47	the	the	DET
aijes-4200	65	48	state	state	NOUN
aijes-4200	65	49	budget	budget	NOUN
aijes-4200	65	50	of	of	ADP
aijes-4200	65	51	economic	economic	ADJ
aijes-4200	65	52	agents	agent	NOUN
aijes-4200	65	53	.	.	PUNCT
aijes-4200	66	1	c	c	X
aijes-4200	66	2	)	)	PUNCT
aijes-4200	66	3	depending	depend	VERB
aijes-4200	66	4	on	on	ADP
aijes-4200	66	5	their	their	PRON
aijes-4200	66	6	method	method	NOUN
aijes-4200	66	7	of	of	ADP
aijes-4200	66	8	financing	finance	VERB
aijes-4200	66	9	entirely	entirely	ADV
aijes-4200	66	10	from	from	ADP
aijes-4200	66	11	budgetary	budgetary	ADJ
aijes-4200	66	12	resources	resource	NOUN
aijes-4200	66	13	or	or	CCONJ
aijes-4200	66	14	partially	partially	ADV
aijes-4200	66	15	,	,	PUNCT
aijes-4200	66	16	entirely	entirely	ADV
aijes-4200	66	17	from	from	ADP
aijes-4200	66	18	budgetary	budgetary	ADJ
aijes-4200	66	19	means	mean	NOUN
aijes-4200	66	20	or	or	CCONJ
aijes-4200	66	21	special	special	ADJ
aijes-4200	66	22	funds	fund	NOUN
aijes-4200	66	23	their	their	PRON
aijes-4200	66	24	own	own	ADJ
aijes-4200	66	25	revenues	revenue	NOUN
aijes-4200	66	26	are	be	AUX
aijes-4200	66	27	paid	pay	VERB
aijes-4200	66	28	in	in	ADP
aijes-4200	66	29	full	full	ADJ
aijes-4200	66	30	to	to	ADP
aijes-4200	66	31	the	the	DET
aijes-4200	66	32	budget	budget	NOUN
aijes-4200	66	33	from	from	ADP
aijes-4200	66	34	which	which	PRON
aijes-4200	66	35	they	they	PRON
aijes-4200	66	36	are	be	AUX
aijes-4200	66	37	financed	finance	VERB
aijes-4200	66	38	or	or	CCONJ
aijes-4200	66	39	carried	carry	VERB
aijes-4200	66	40	over	over	ADP
aijes-4200	66	41	to	to	ADP
aijes-4200	66	42	the	the	DET
aijes-4200	66	43	following	following	ADJ
aijes-4200	66	44	year	year	NOUN
aijes-4200	66	45	.	.	PUNCT
aijes-4200	67	1	d	d	X
aijes-4200	67	2	)	)	PUNCT
aijes-4200	67	3	in	in	ADP
aijes-4200	67	4	general	general	ADJ
aijes-4200	67	5	,	,	PUNCT
aijes-4200	67	6	they	they	PRON
aijes-4200	67	7	do	do	AUX
aijes-4200	67	8	not	not	PART
aijes-4200	67	9	have	have	VERB
aijes-4200	67	10	indicators	indicator	NOUN
aijes-4200	67	11	of	of	ADP
aijes-4200	67	12	profitability	profitability	NOUN
aijes-4200	67	13	and	and	CCONJ
aijes-4200	67	14	economic	economic	ADJ
aijes-4200	67	15	efficiency	efficiency	NOUN
aijes-4200	67	16	,	,	PUNCT
aijes-4200	67	17	but	but	CCONJ
aijes-4200	67	18	indicators	indicator	NOUN
aijes-4200	67	19	of	of	ADP
aijes-4200	67	20	social	social	ADJ
aijes-4200	67	21	,	,	PUNCT
aijes-4200	67	22	educational	educational	ADJ
aijes-4200	67	23	,	,	PUNCT
aijes-4200	67	24	cultural	cultural	ADJ
aijes-4200	67	25	efficiency	efficiency	NOUN
aijes-4200	67	26	,	,	PUNCT
aijes-4200	67	27	etc	etc	X
aijes-4200	67	28	.	.	X
aijes-4200	67	29	can	can	AUX
aijes-4200	67	30	be	be	AUX
aijes-4200	67	31	calculated	calculate	VERB
aijes-4200	67	32	for	for	ADP
aijes-4200	67	33	them	they	PRON
aijes-4200	67	34	.	.	PUNCT
aijes-4200	68	1	since	since	SCONJ
aijes-4200	68	2	,	,	PUNCT
aijes-4200	68	3	however	however	ADV
aijes-4200	68	4	,	,	PUNCT
aijes-4200	68	5	the	the	DET
aijes-4200	68	6	value	value	NOUN
aijes-4200	68	7	of	of	ADP
aijes-4200	68	8	fixed	fix	VERB
aijes-4200	68	9	assets	asset	NOUN
aijes-4200	68	10	and	and	CCONJ
aijes-4200	68	11	inventory	inventory	NOUN
aijes-4200	68	12	items	item	NOUN
aijes-4200	68	13	is	be	AUX
aijes-4200	68	14	spent	spend	VERB
aijes-4200	68	15	on	on	ADP
aijes-4200	68	16	their	their	PRON
aijes-4200	68	17	procurement	procurement	NOUN
aijes-4200	68	18	,	,	PUNCT
aijes-4200	68	19	the	the	DET
aijes-4200	68	20	efficiency	efficiency	NOUN
aijes-4200	68	21	indicators	indicator	NOUN
aijes-4200	68	22	that	that	PRON
aijes-4200	68	23	are	be	AUX
aijes-4200	68	24	calculated	calculate	VERB
aijes-4200	68	25	are	be	AUX
aijes-4200	68	26	largely	largely	ADV
aijes-4200	68	27	distorted	distort	VERB
aijes-4200	68	28	.	.	PUNCT
aijes-4200	69	1	e	e	X
aijes-4200	69	2	)	)	PUNCT
aijes-4200	69	3	public	public	ADJ
aijes-4200	69	4	institutions	institution	NOUN
aijes-4200	69	5	do	do	AUX
aijes-4200	69	6	not	not	PART
aijes-4200	69	7	calculate	calculate	VERB
aijes-4200	69	8	and	and	CCONJ
aijes-4200	69	9	record	record	VERB
aijes-4200	69	10	the	the	DET
aijes-4200	69	11	wear	wear	NOUN
aijes-4200	69	12	of	of	ADP
aijes-4200	69	13	inventory	inventory	NOUN
aijes-4200	69	14	items	item	NOUN
aijes-4200	69	15	or	or	CCONJ
aijes-4200	69	16	the	the	DET
aijes-4200	69	17	depreciation	depreciation	NOUN
aijes-4200	69	18	of	of	ADP
aijes-4200	69	19	fixed	fix	VERB
aijes-4200	69	20	assets	asset	NOUN
aijes-4200	69	21	gradually	gradually	ADV
aijes-4200	69	22	,	,	PUNCT
aijes-4200	69	23	but	but	CCONJ
aijes-4200	69	24	only	only	ADV
aijes-4200	69	25	once	once	ADV
aijes-4200	69	26	,	,	PUNCT
aijes-4200	69	27	when	when	SCONJ
aijes-4200	69	28	purchasing	purchase	VERB
aijes-4200	69	29	them	they	PRON
aijes-4200	69	30	.	.	PUNCT
aijes-4200	70	1	f	f	X
aijes-4200	70	2	)	)	PUNCT
aijes-4200	70	3	it	it	PRON
aijes-4200	70	4	finances	finance	VERB
aijes-4200	70	5	its	its	PRON
aijes-4200	70	6	activity	activity	NOUN
aijes-4200	70	7	on	on	ADP
aijes-4200	70	8	the	the	DET
aijes-4200	70	9	basis	basis	NOUN
aijes-4200	70	10	of	of	ADP
aijes-4200	70	11	revenue	revenue	NOUN
aijes-4200	70	12	and	and	CCONJ
aijes-4200	70	13	expenditure	expenditure	NOUN
aijes-4200	70	14	budgets	budget	NOUN
aijes-4200	70	15	or	or	CCONJ
aijes-4200	70	16	only	only	ADV
aijes-4200	70	17	on	on	ADP
aijes-4200	70	18	the	the	DET
aijes-4200	70	19	basis	basis	NOUN
aijes-4200	70	20	of	of	ADP
aijes-4200	70	21	expenditure	expenditure	NOUN
aijes-4200	70	22	budgets	budget	NOUN
aijes-4200	70	23	.	.	PUNCT
aijes-4200	71	1	2.1	2.1	NUM
aijes-4200	71	2	classification	classification	NOUN
aijes-4200	71	3	of	of	ADP
aijes-4200	71	4	public	public	ADJ
aijes-4200	71	5	institutions	institution	NOUN
aijes-4200	71	6	the	the	DET
aijes-4200	71	7	text	text	NOUN
aijes-4200	71	8	included	include	VERB
aijes-4200	71	9	in	in	ADP
aijes-4200	71	10	the	the	DET
aijes-4200	71	11	sections	section	NOUN
aijes-4200	71	12	or	or	CCONJ
aijes-4200	71	13	subsections	subsection	NOUN
aijes-4200	71	14	must	must	AUX
aijes-4200	71	15	begin	begin	VERB
aijes-4200	71	16	one	one	NUM
aijes-4200	71	17	line	line	NOUN
aijes-4200	71	18	after	after	ADP
aijes-4200	71	19	the	the	DET
aijes-4200	71	20	section	section	NOUN
aijes-4200	71	21	or	or	CCONJ
aijes-4200	71	22	subsection	subsection	NOUN
aijes-4200	71	23	title	title	NOUN
aijes-4200	71	24	.	.	PUNCT
aijes-4200	72	1	do	do	AUX
aijes-4200	72	2	not	not	PART
aijes-4200	72	3	use	use	VERB
aijes-4200	72	4	hard	hard	ADJ
aijes-4200	72	5	tabs	tab	NOUN
aijes-4200	72	6	and	and	CCONJ
aijes-4200	72	7	limit	limit	VERB
aijes-4200	72	8	the	the	DET
aijes-4200	72	9	use	use	NOUN
aijes-4200	72	10	of	of	ADP
aijes-4200	72	11	hard	hard	ADJ
aijes-4200	72	12	returns	return	NOUN
aijes-4200	72	13	to	to	ADP
aijes-4200	72	14	one	one	NUM
aijes-4200	72	15	return	return	NOUN
aijes-4200	72	16	at	at	ADP
aijes-4200	72	17	the	the	DET
aijes-4200	72	18	end	end	NOUN
aijes-4200	72	19	of	of	ADP
aijes-4200	72	20	a	a	DET
aijes-4200	72	21	paragraph	paragraph	NOUN
aijes-4200	72	22	.	.	PUNCT
aijes-4200	73	1	please	please	INTJ
aijes-4200	73	2	,	,	PUNCT
aijes-4200	73	3	do	do	AUX
aijes-4200	73	4	not	not	PART
aijes-4200	73	5	number	number	VERB
aijes-4200	73	6	manually	manually	ADV
aijes-4200	73	7	the	the	DET
aijes-4200	73	8	sections	section	NOUN
aijes-4200	73	9	and	and	CCONJ
aijes-4200	73	10	subsections	subsection	NOUN
aijes-4200	73	11	;	;	PUNCT
aijes-4200	73	12	the	the	DET
aijes-4200	73	13	template	template	NOUN
aijes-4200	73	14	will	will	AUX
aijes-4200	73	15	do	do	VERB
aijes-4200	73	16	it	it	PRON
aijes-4200	73	17	automatically	automatically	ADV
aijes-4200	73	18	.	.	PUNCT
aijes-4200	74	1	2.1.1	2.1.1	NUM
aijes-4200	74	2	by	by	ADP
aijes-4200	74	3	their	their	PRON
aijes-4200	74	4	activity	activity	NOUN
aijes-4200	74	5	importance	importance	NOUN
aijes-4200	74	6	according	accord	VERB
aijes-4200	74	7	to	to	ADP
aijes-4200	74	8	the	the	DET
aijes-4200	74	9	importance	importance	NOUN
aijes-4200	74	10	of	of	ADP
aijes-4200	74	11	their	their	PRON
aijes-4200	74	12	activity	activity	NOUN
aijes-4200	74	13	and	and	CCONJ
aijes-4200	74	14	their	their	PRON
aijes-4200	74	15	subordination	subordination	NOUN
aijes-4200	74	16	,	,	PUNCT
aijes-4200	74	17	the	the	DET
aijes-4200	74	18	public	public	ADJ
aijes-4200	74	19	institutions	institution	NOUN
aijes-4200	74	20	are	be	AUX
aijes-4200	74	21	grouped	group	VERB
aijes-4200	74	22	in	in	ADP
aijes-4200	74	23	:	:	PUNCT
aijes-4200	74	24	1	1	X
aijes-4200	74	25	)	)	PUNCT
aijes-4200	74	26	institutions	institution	NOUN
aijes-4200	74	27	of	of	ADP
aijes-4200	74	28	the	the	DET
aijes-4200	74	29	central	central	ADJ
aijes-4200	74	30	public	public	ADJ
aijes-4200	74	31	administration	administration	NOUN
aijes-4200	74	32	;	;	PUNCT
aijes-4200	74	33	2	2	X
aijes-4200	74	34	)	)	PUNCT
aijes-4200	74	35	local	local	ADJ
aijes-4200	74	36	public	public	ADJ
aijes-4200	74	37	administration	administration	NOUN
aijes-4200	74	38	institutions	institution	NOUN
aijes-4200	74	39	.	.	PUNCT
aijes-4200	75	1	1	1	X
aijes-4200	75	2	)	)	PUNCT
aijes-4200	75	3	the	the	DET
aijes-4200	75	4	institutions	institution	NOUN
aijes-4200	75	5	of	of	ADP
aijes-4200	75	6	the	the	DET
aijes-4200	75	7	central	central	ADJ
aijes-4200	75	8	public	public	ADJ
aijes-4200	75	9	administration	administration	NOUN
aijes-4200	75	10	include	include	VERB
aijes-4200	75	11	:	:	PUNCT
aijes-4200	75	12	the	the	DET
aijes-4200	75	13	presidency	presidency	NOUN
aijes-4200	75	14	of	of	ADP
aijes-4200	75	15	romania	romania	PROPN
aijes-4200	75	16	,	,	PUNCT
aijes-4200	75	17	the	the	DET
aijes-4200	75	18	parliament	parliament	NOUN
aijes-4200	75	19	,	,	PUNCT
aijes-4200	75	20	the	the	DET
aijes-4200	75	21	government	government	NOUN
aijes-4200	75	22	,	,	PUNCT
aijes-4200	75	23	the	the	DET
aijes-4200	75	24	ministries	ministry	NOUN
aijes-4200	75	25	and	and	CCONJ
aijes-4200	75	26	the	the	DET
aijes-4200	75	27	other	other	ADJ
aijes-4200	75	28	specialized	specialized	ADJ
aijes-4200	75	29	central	central	ADJ
aijes-4200	75	30	authorities	authority	NOUN
aijes-4200	75	31	of	of	ADP
aijes-4200	75	32	the	the	DET
aijes-4200	75	33	central	central	ADJ
aijes-4200	75	34	public	public	ADJ
aijes-4200	75	35	administration	administration	NOUN
aijes-4200	75	36	and	and	CCONJ
aijes-4200	75	37	the	the	DET
aijes-4200	75	38	territorial	territorial	ADJ
aijes-4200	75	39	institutions	institution	NOUN
aijes-4200	75	40	under	under	ADP
aijes-4200	75	41	their	their	PRON
aijes-4200	75	42	subordination	subordination	NOUN
aijes-4200	75	43	.	.	PUNCT
aijes-4200	76	1	2	2	NUM
aijes-4200	76	2	)	)	PUNCT
aijes-4200	76	3	the	the	DET
aijes-4200	76	4	institutions	institution	NOUN
aijes-4200	76	5	of	of	ADP
aijes-4200	76	6	the	the	DET
aijes-4200	76	7	local	local	ADJ
aijes-4200	76	8	public	public	ADJ
aijes-4200	76	9	administration	administration	NOUN
aijes-4200	76	10	include	include	VERB
aijes-4200	76	11	:	:	PUNCT
aijes-4200	76	12	the	the	DET
aijes-4200	76	13	institutions	institution	NOUN
aijes-4200	76	14	of	of	ADP
aijes-4200	76	15	the	the	DET
aijes-4200	76	16	local	local	ADJ
aijes-4200	76	17	public	public	ADJ
aijes-4200	76	18	administration	administration	NOUN
aijes-4200	76	19	,	,	PUNCT
aijes-4200	76	20	formed	form	VERB
aijes-4200	76	21	by	by	ADP
aijes-4200	76	22	the	the	DET
aijes-4200	76	23	territorial	territorial	ADJ
aijes-4200	76	24	administrative	administrative	ADJ
aijes-4200	76	25	units	unit	NOUN
aijes-4200	76	26	,	,	PUNCT
aijes-4200	76	27	and	and	CCONJ
aijes-4200	76	28	include	include	VERB
aijes-4200	76	29	the	the	DET
aijes-4200	76	30	communes	commune	NOUN
aijes-4200	76	31	,	,	PUNCT
aijes-4200	76	32	cities	city	NOUN
aijes-4200	76	33	and	and	CCONJ
aijes-4200	76	34	counties	county	NOUN
aijes-4200	76	35	,	,	PUNCT
aijes-4200	76	36	as	as	ADV
aijes-4200	76	37	well	well	ADV
aijes-4200	76	38	as	as	ADP
aijes-4200	76	39	the	the	DET
aijes-4200	76	40	public	public	ADJ
aijes-4200	76	41	units	unit	NOUN
aijes-4200	76	42	subordinated	subordinate	VERB
aijes-4200	76	43	to	to	ADP
aijes-4200	76	44	them	they	PRON
aijes-4200	76	45	.	.	PUNCT
aijes-4200	77	1	the	the	DET
aijes-4200	77	2	public	public	ADJ
aijes-4200	77	3	administration	administration	NOUN
aijes-4200	77	4	authorities	authority	NOUN
aijes-4200	77	5	through	through	ADP
aijes-4200	77	6	which	which	PRON
aijes-4200	77	7	local	local	ADJ
aijes-4200	77	8	autonomy	autonomy	NOUN
aijes-4200	77	9	is	be	AUX
aijes-4200	77	10	achieved	achieve	VERB
aijes-4200	77	11	in	in	ADP
aijes-4200	77	12	communes	commune	NOUN
aijes-4200	77	13	and	and	CCONJ
aijes-4200	77	14	cities	city	NOUN
aijes-4200	77	15	are	be	AUX
aijes-4200	77	16	the	the	DET
aijes-4200	77	17	elected	elect	VERB
aijes-4200	77	18	local	local	ADJ
aijes-4200	77	19	councils	council	NOUN
aijes-4200	77	20	and	and	CCONJ
aijes-4200	77	21	the	the	DET
aijes-4200	77	22	mayors	mayor	NOUN
aijes-4200	77	23	elected	elect	VERB
aijes-4200	77	24	in	in	ADP
aijes-4200	77	25	accordance	accordance	NOUN
aijes-4200	77	26	with	with	ADP
aijes-4200	77	27	the	the	DET
aijes-4200	77	28	law	law	NOUN
aijes-4200	77	29	.	.	PUNCT
aijes-4200	78	1	the	the	DET
aijes-4200	78	2	decentralized	decentralize	VERB
aijes-4200	78	3	public	public	ADJ
aijes-4200	78	4	services	service	NOUN
aijes-4200	78	5	of	of	ADP
aijes-4200	78	6	the	the	DET
aijes-4200	78	7	ministries	ministry	NOUN
aijes-4200	78	8	at	at	ADP
aijes-4200	78	9	county	county	NOUN
aijes-4200	78	10	level	level	NOUN
aijes-4200	78	11	include	include	VERB
aijes-4200	78	12	,	,	PUNCT
aijes-4200	78	13	for	for	ADP
aijes-4200	78	14	example	example	NOUN
aijes-4200	78	15	:	:	PUNCT
aijes-4200	78	16	general	general	ADJ
aijes-4200	78	17	directorates	directorate	NOUN
aijes-4200	78	18	of	of	ADP
aijes-4200	78	19	public	public	ADJ
aijes-4200	78	20	finance	finance	NOUN
aijes-4200	78	21	;	;	PUNCT
aijes-4200	78	22	county	county	NOUN
aijes-4200	78	23	and	and	CCONJ
aijes-4200	78	24	bucharest	bucharest	NOUN
aijes-4200	78	25	school	school	NOUN
aijes-4200	78	26	inspectorates	inspectorate	NOUN
aijes-4200	78	27	;	;	PUNCT
aijes-4200	78	28	county	county	NOUN
aijes-4200	78	29	departments	department	NOUN
aijes-4200	78	30	of	of	ADP
aijes-4200	78	31	labor	labor	NOUN
aijes-4200	78	32	and	and	CCONJ
aijes-4200	78	33	social	social	ADJ
aijes-4200	78	34	solidarity	solidarity	NOUN
aijes-4200	78	35	;	;	PUNCT
aijes-4200	78	36	county	county	NOUN
aijes-4200	78	37	sanitary	sanitary	NOUN
aijes-4200	78	38	directorates	directorate	NOUN
aijes-4200	78	39	;	;	PUNCT
aijes-4200	78	40	county	county	NOUN
aijes-4200	78	41	council	council	PROPN
aijes-4200	78	42	of	of	ADP
aijes-4200	78	43	culture	culture	PROPN
aijes-4200	78	44	etc	etc	X
aijes-4200	78	45	.	.	PUNCT
aijes-4200	79	1	the	the	DET
aijes-4200	79	2	heads	head	NOUN
aijes-4200	79	3	of	of	ADP
aijes-4200	79	4	public	public	ADJ
aijes-4200	79	5	,	,	PUNCT
aijes-4200	79	6	central	central	ADJ
aijes-4200	79	7	and	and	CCONJ
aijes-4200	79	8	local	local	ADJ
aijes-4200	79	9	institutions	institution	NOUN
aijes-4200	79	10	,	,	PUNCT
aijes-4200	79	11	depending	depend	VERB
aijes-4200	79	12	on	on	ADP
aijes-4200	79	13	the	the	DET
aijes-4200	79	14	rights	right	NOUN
aijes-4200	79	15	conferred	confer	VERB
aijes-4200	79	16	by	by	ADP
aijes-4200	79	17	law	law	NOUN
aijes-4200	79	18	in	in	ADP
aijes-4200	79	19	connection	connection	NOUN
aijes-4200	79	20	with	with	ADP
aijes-4200	79	21	the	the	DET
aijes-4200	79	22	approval	approval	NOUN
aijes-4200	79	23	,	,	PUNCT
aijes-4200	79	24	distribution	distribution	NOUN
aijes-4200	79	25	and	and	CCONJ
aijes-4200	79	26	use	use	NOUN
aijes-4200	79	27	of	of	ADP
aijes-4200	79	28	budgetary	budgetary	ADJ
aijes-4200	79	29	funds	fund	NOUN
aijes-4200	79	30	,	,	PUNCT
aijes-4200	79	31	are	be	AUX
aijes-4200	79	32	called	call	VERB
aijes-4200	79	33	authorizing	authorize	VERB
aijes-4200	79	34	officers	officer	NOUN
aijes-4200	79	35	.	.	PUNCT
aijes-4200	80	1	vincent	vincent	PROPN
aijes-4200	80	2	raude	raude	PROPN
aijes-4200	80	3	and	and	CCONJ
aijes-4200	80	4	jean	jean	PROPN
aijes-4200	80	5	claude	claude	PROPN
aijes-4200	80	6	pagat	pagat	PROPN
aijes-4200	80	7	,	,	PUNCT
aijes-4200	80	8	in	in	ADP
aijes-4200	80	9	their	their	PRON
aijes-4200	80	10	book	book	NOUN
aijes-4200	80	11	,	,	PUNCT
aijes-4200	80	12	quote	quote	INTJ
aijes-4200	80	13	g.	g.	PROPN
aijes-4200	80	14	devaux	devaux	PROPN
aijes-4200	80	15	,	,	PUNCT
aijes-4200	80	16	who	who	PRON
aijes-4200	80	17	gives	give	VERB
aijes-4200	80	18	the	the	DET
aijes-4200	80	19	definition	definition	NOUN
aijes-4200	80	20	of	of	ADP
aijes-4200	80	21	authorizing	authorize	VERB
aijes-4200	80	22	officer	officer	NOUN
aijes-4200	80	23	:	:	PUNCT
aijes-4200	80	24	,	,	PUNCT
aijes-4200	80	25	finds	find	VERB
aijes-4200	80	26	,	,	PUNCT
aijes-4200	80	27	liquidates	liquidate	VERB
aijes-4200	80	28	a	a	DET
aijes-4200	80	29	receivable	receivable	NOUN
aijes-4200	80	30	or	or	CCONJ
aijes-4200	80	31	to	to	PART
aijes-4200	80	32	order	order	VERB
aijes-4200	80	33	either	either	CCONJ
aijes-4200	80	34	the	the	DET
aijes-4200	80	35	collection	collection	NOUN
aijes-4200	80	36	of	of	ADP
aijes-4200	80	37	a	a	DET
aijes-4200	80	38	receivable	receivable	NOUN
aijes-4200	80	39	or	or	CCONJ
aijes-4200	80	40	the	the	DET
aijes-4200	80	41	payment	payment	NOUN
aijes-4200	80	42	of	of	ADP
aijes-4200	80	43	a	a	DET
aijes-4200	80	44	debt	debt	NOUN
aijes-4200	80	45	”	"	PUNCT
aijes-4200	80	46	.	.	PUNCT
aijes-4200	81	1	we	we	PRON
aijes-4200	81	2	notice	notice	VERB
aijes-4200	81	3	from	from	ADP
aijes-4200	81	4	the	the	DET
aijes-4200	81	5	definition	definition	NOUN
aijes-4200	81	6	given	give	VERB
aijes-4200	81	7	by	by	ADP
aijes-4200	81	8	g.	g.	PROPN
aijes-4200	81	9	devaux	devaux	PROPN
aijes-4200	81	10	that	that	SCONJ
aijes-4200	81	11	the	the	DET
aijes-4200	81	12	authorizing	authorize	VERB
aijes-4200	81	13	officers	officer	NOUN
aijes-4200	81	14	are	be	AUX
aijes-4200	81	15	not	not	PART
aijes-4200	81	16	attached	attach	VERB
aijes-4200	81	17	to	to	ADP
aijes-4200	81	18	the	the	DET
aijes-4200	81	19	notion	notion	NOUN
aijes-4200	81	20	of	of	ADP
aijes-4200	81	21	receipts	receipt	NOUN
aijes-4200	81	22	and	and	CCONJ
aijes-4200	81	23	expenses	expense	NOUN
aijes-4200	81	24	,	,	PUNCT
aijes-4200	81	25	but	but	CCONJ
aijes-4200	81	26	to	to	ADP
aijes-4200	81	27	the	the	DET
aijes-4200	81	28	notion	notion	NOUN
aijes-4200	81	29	of	of	ADP
aijes-4200	81	30	“	"	PUNCT
aijes-4200	81	31	receivables	receivables	NOUN
aijes-4200	81	32	”	"	PUNCT
aijes-4200	81	33	and	and	CCONJ
aijes-4200	81	34	“	"	PUNCT
aijes-4200	81	35	debts	debt	NOUN
aijes-4200	81	36	”	"	PUNCT
aijes-4200	81	37	.	.	PUNCT
aijes-4200	82	1	the	the	DET
aijes-4200	82	2	specialized	specialized	ADJ
aijes-4200	82	3	materials	material	NOUN
aijes-4200	82	4	and	and	CCONJ
aijes-4200	82	5	the	the	DET
aijes-4200	82	6	romanian	romanian	ADJ
aijes-4200	82	7	regulations	regulation	NOUN
aijes-4200	82	8	define	define	VERB
aijes-4200	82	9	the	the	DET
aijes-4200	82	10	authorizing	authorize	VERB
aijes-4200	82	11	officer	officer	NOUN
aijes-4200	82	12	as	as	ADP
aijes-4200	82	13	:	:	PUNCT
aijes-4200	82	14	“	"	PUNCT
aijes-4200	82	15	head	head	NOUN
aijes-4200	82	16	of	of	ADP
aijes-4200	82	17	a	a	DET
aijes-4200	82	18	budgetary	budgetary	ADJ
aijes-4200	82	19	institution	institution	NOUN
aijes-4200	82	20	,	,	PUNCT
aijes-4200	82	21	central	central	ADJ
aijes-4200	82	22	or	or	CCONJ
aijes-4200	82	23	local	local	ADJ
aijes-4200	82	24	,	,	PUNCT
aijes-4200	82	25	who	who	PRON
aijes-4200	82	26	has	have	VERB
aijes-4200	82	27	the	the	DET
aijes-4200	82	28	right	right	NOUN
aijes-4200	82	29	to	to	PART
aijes-4200	82	30	dispose	dispose	VERB
aijes-4200	82	31	of	of	ADP
aijes-4200	82	32	the	the	DET
aijes-4200	82	33	budgetary	budgetary	ADJ
aijes-4200	82	34	credits	credit	NOUN
aijes-4200	82	35	approved	approve	VERB
aijes-4200	82	36	by	by	ADP
aijes-4200	82	37	the	the	DET
aijes-4200	82	38	income	income	NOUN
aijes-4200	82	39	and	and	CCONJ
aijes-4200	82	40	expenditure	expenditure	NOUN
aijes-4200	82	41	plan	plan	NOUN
aijes-4200	82	42	of	of	ADP
aijes-4200	82	43	the	the	DET
aijes-4200	82	44	institution	institution	NOUN
aijes-4200	82	45	”	"	PUNCT
aijes-4200	82	46	.	.	PUNCT
aijes-4200	83	1	the	the	DET
aijes-4200	83	2	same	same	ADJ
aijes-4200	83	3	rights	right	NOUN
aijes-4200	83	4	and	and	CCONJ
aijes-4200	83	5	obligations	obligation	NOUN
aijes-4200	83	6	,	,	PUNCT
aijes-4200	83	7	arising	arise	VERB
aijes-4200	83	8	from	from	ADP
aijes-4200	83	9	the	the	DET
aijes-4200	83	10	definition	definition	NOUN
aijes-4200	83	11	given	give	VERB
aijes-4200	83	12	by	by	ADP
aijes-4200	83	13	the	the	DET
aijes-4200	83	14	explanatory	explanatory	PROPN
aijes-4200	83	15	dictionary	dictionary	PROPN
aijes-4200	83	16	,	,	PUNCT
aijes-4200	83	17	result	result	VERB
aijes-4200	83	18	from	from	ADP
aijes-4200	83	19	the	the	DET
aijes-4200	83	20	specialized	specialized	ADJ
aijes-4200	83	21	materials	material	NOUN
aijes-4200	83	22	and	and	CCONJ
aijes-4200	83	23	the	the	DET
aijes-4200	83	24	romanian	romanian	ADJ
aijes-4200	83	25	regulations	regulation	NOUN
aijes-4200	83	26	in	in	ADP
aijes-4200	83	27	the	the	DET
aijes-4200	83	28	matter	matter	NOUN
aijes-4200	83	29	,	,	PUNCT
aijes-4200	83	30	which	which	PRON
aijes-4200	83	31	specify	specify	VERB
aijes-4200	83	32	that	that	SCONJ
aijes-4200	83	33	“	"	PUNCT
aijes-4200	83	34	the	the	DET
aijes-4200	83	35	main	main	ADJ
aijes-4200	83	36	credit	credit	NOUN
aijes-4200	83	37	officers	officer	NOUN
aijes-4200	83	38	of	of	ADP
aijes-4200	83	39	the	the	DET
aijes-4200	83	40	state	state	NOUN
aijes-4200	83	41	budget	budget	NOUN
aijes-4200	83	42	,	,	PUNCT
aijes-4200	83	43	state	state	NOUN
aijes-4200	83	44	social	social	ADJ
aijes-4200	83	45	insurance	insurance	NOUN
aijes-4200	83	46	budget	budget	NOUN
aijes-4200	83	47	and	and	CCONJ
aijes-4200	83	48	special	special	ADJ
aijes-4200	83	49	funds	fund	NOUN
aijes-4200	83	50	budgets	budget	NOUN
aijes-4200	83	51	are	be	AUX
aijes-4200	83	52	the	the	DET
aijes-4200	83	53	heads	head	NOUN
aijes-4200	83	54	of	of	ADP
aijes-4200	83	55	ministers	minister	NOUN
aijes-4200	83	56	and	and	CCONJ
aijes-4200	83	57	leaders	leader	NOUN
aijes-4200	83	58	of	of	ADP
aijes-4200	83	59	the	the	DET
aijes-4200	83	60	other	other	ADJ
aijes-4200	83	61	specialized	specialized	ADJ
aijes-4200	83	62	bodies	body	NOUN
aijes-4200	83	63	of	of	ADP
aijes-4200	83	64	the	the	DET
aijes-4200	83	65	central	central	ADJ
aijes-4200	83	66	public	public	ADJ
aijes-4200	83	67	administration	administration	NOUN
aijes-4200	83	68	”	"	PUNCT
aijes-4200	83	69	.	.	PUNCT
aijes-4200	84	1	in	in	ADP
aijes-4200	84	2	the	the	DET
aijes-4200	84	3	case	case	NOUN
aijes-4200	84	4	of	of	ADP
aijes-4200	84	5	the	the	DET
aijes-4200	84	6	local	local	ADJ
aijes-4200	84	7	public	public	ADJ
aijes-4200	84	8	administration	administration	NOUN
aijes-4200	84	9	authorities	authority	NOUN
aijes-4200	84	10	,	,	PUNCT
aijes-4200	84	11	the	the	DET
aijes-4200	84	12	main	main	ADJ
aijes-4200	84	13	credit	credit	NOUN
aijes-4200	84	14	officers	officer	NOUN
aijes-4200	84	15	are	be	AUX
aijes-4200	84	16	the	the	DET
aijes-4200	84	17	mayors	mayor	NOUN
aijes-4200	84	18	of	of	ADP
aijes-4200	84	19	the	the	DET
aijes-4200	84	20	local	local	ADJ
aijes-4200	84	21	councils	council	NOUN
aijes-4200	84	22	,	,	PUNCT
aijes-4200	84	23	the	the	DET
aijes-4200	84	24	general	general	ADJ
aijes-4200	84	25	mayor	mayor	NOUN
aijes-4200	84	26	of	of	ADP
aijes-4200	84	27	bucharest	bucharest	NOUN
aijes-4200	84	28	and	and	CCONJ
aijes-4200	84	29	the	the	DET
aijes-4200	84	30	presidents	president	NOUN
aijes-4200	84	31	of	of	ADP
aijes-4200	84	32	the	the	DET
aijes-4200	84	33	county	county	NOUN
aijes-4200	84	34	councils	council	NOUN
aijes-4200	84	35	.	.	PUNCT
aijes-4200	85	1	2.1.2	2.1.2	NUM
aijes-4200	85	2	by	by	ADP
aijes-4200	85	3	romanian	romanian	PROPN
aijes-4200	85	4	regulations	regulations	PROPN
aijes-4200	85	5	ii	ii	PROPN
aijes-4200	85	6	.	.	PUNCT
aijes-4200	86	1	in	in	ADP
aijes-4200	86	2	accordance	accordance	NOUN
aijes-4200	86	3	with	with	ADP
aijes-4200	86	4	romanian	romanian	ADJ
aijes-4200	86	5	regulations	regulation	NOUN
aijes-4200	86	6	,	,	PUNCT
aijes-4200	86	7	public	public	ADJ
aijes-4200	86	8	institutions	institution	NOUN
aijes-4200	86	9	are	be	AUX
aijes-4200	86	10	divided	divide	VERB
aijes-4200	86	11	into	into	ADP
aijes-4200	86	12	:	:	SYM
aijes-4200	86	13	1	1	NUM
aijes-4200	86	14	)	)	PUNCT
aijes-4200	86	15	hierarchically	hierarchically	ADV
aijes-4200	86	16	superior	superior	ADJ
aijes-4200	86	17	institutions	institution	NOUN
aijes-4200	86	18	,	,	PUNCT
aijes-4200	86	19	whose	whose	DET
aijes-4200	86	20	leaders	leader	NOUN
aijes-4200	86	21	have	have	VERB
aijes-4200	86	22	the	the	DET
aijes-4200	86	23	quality	quality	NOUN
aijes-4200	86	24	of	of	ADP
aijes-4200	86	25	main	main	ADJ
aijes-4200	86	26	credit	credit	NOUN
aijes-4200	86	27	officers	officer	NOUN
aijes-4200	86	28	;	;	PUNCT
aijes-4200	86	29	2	2	X
aijes-4200	86	30	)	)	PUNCT
aijes-4200	86	31	subordinated	subordinated	ADJ
aijes-4200	86	32	institutions	institution	NOUN
aijes-4200	86	33	,	,	PUNCT
aijes-4200	86	34	whose	whose	DET
aijes-4200	86	35	leaders	leader	NOUN
aijes-4200	86	36	have	have	VERB
aijes-4200	86	37	the	the	DET
aijes-4200	86	38	quality	quality	NOUN
aijes-4200	86	39	of	of	ADP
aijes-4200	86	40	secondary	secondary	ADJ
aijes-4200	86	41	and	and	CCONJ
aijes-4200	86	42	tertiary	tertiary	ADJ
aijes-4200	86	43	credit	credit	NOUN
aijes-4200	86	44	officers	officer	NOUN
aijes-4200	86	45	.	.	PUNCT
aijes-4200	87	1	the	the	DET
aijes-4200	87	2	main	main	ADJ
aijes-4200	87	3	authorizing	authorize	VERB
aijes-4200	87	4	officers	officer	NOUN
aijes-4200	87	5	receive	receive	VERB
aijes-4200	87	6	the	the	DET
aijes-4200	87	7	financing	financing	NOUN
aijes-4200	87	8	resources	resource	NOUN
aijes-4200	87	9	directly	directly	ADV
aijes-4200	87	10	from	from	ADP
aijes-4200	87	11	the	the	DET
aijes-4200	87	12	budget	budget	NOUN
aijes-4200	87	13	,	,	PUNCT
aijes-4200	87	14	for	for	ADP
aijes-4200	87	15	their	their	PRON
aijes-4200	87	16	own	own	ADJ
aijes-4200	87	17	needs	need	NOUN
aijes-4200	87	18	,	,	PUNCT
aijes-4200	87	19	as	as	ADV
aijes-4200	87	20	well	well	ADV
aijes-4200	87	21	as	as	ADP
aijes-4200	87	22	for	for	ADP
aijes-4200	87	23	those	those	PRON
aijes-4200	87	24	of	of	ADP
aijes-4200	87	25	the	the	DET
aijes-4200	87	26	subordinated	subordinated	ADJ
aijes-4200	87	27	institutions	institution	NOUN
aijes-4200	87	28	,	,	PUNCT
aijes-4200	87	29	which	which	PRON
aijes-4200	87	30	they	they	PRON
aijes-4200	87	31	then	then	ADV
aijes-4200	87	32	distribute	distribute	VERB
aijes-4200	87	33	to	to	ADP
aijes-4200	87	34	them	they	PRON
aijes-4200	87	35	.	.	PUNCT
aijes-4200	88	1	there	there	PRON
aijes-4200	88	2	are	be	VERB
aijes-4200	88	3	also	also	ADV
aijes-4200	88	4	situations	situation	NOUN
aijes-4200	88	5	when	when	SCONJ
aijes-4200	88	6	some	some	DET
aijes-4200	88	7	public	public	ADJ
aijes-4200	88	8	institutions	institution	NOUN
aijes-4200	88	9	,	,	PUNCT
aijes-4200	88	10	whose	whose	DET
aijes-4200	88	11	leaders	leader	NOUN
aijes-4200	88	12	have	have	VERB
aijes-4200	88	13	the	the	DET
aijes-4200	88	14	quality	quality	NOUN
aijes-4200	88	15	of	of	ADP
aijes-4200	88	16	secondary	secondary	ADJ
aijes-4200	88	17	authorizing	authorize	VERB
aijes-4200	88	18	officers	officer	NOUN
aijes-4200	88	19	,	,	PUNCT
aijes-4200	88	20	are	be	AUX
aijes-4200	88	21	in	in	ADP
aijes-4200	88	22	a	a	DET
aijes-4200	88	23	relationship	relationship	NOUN
aijes-4200	88	24	of	of	ADP
aijes-4200	88	25	subordination	subordination	NOUN
aijes-4200	88	26	to	to	ADP
aijes-4200	88	27	the	the	DET
aijes-4200	88	28	main	main	ADJ
aijes-4200	88	29	authorizing	authorize	VERB
aijes-4200	88	30	officers	officer	NOUN
aijes-4200	88	31	and	and	CCONJ
aijes-4200	88	32	hierarchically	hierarchically	ADV
aijes-4200	88	33	superior	superior	ADJ
aijes-4200	88	34	to	to	ADP
aijes-4200	88	35	the	the	DET
aijes-4200	88	36	tertiary	tertiary	ADJ
aijes-4200	88	37	authorizing	authorize	VERB
aijes-4200	88	38	officers	officer	NOUN
aijes-4200	88	39	.	.	PUNCT
aijes-4200	89	1	these	these	DET
aijes-4200	89	2	authorizing	authorize	VERB
aijes-4200	89	3	officers	officer	NOUN
aijes-4200	89	4	do	do	AUX
aijes-4200	89	5	not	not	PART
aijes-4200	89	6	have	have	VERB
aijes-4200	89	7	a	a	DET
aijes-4200	89	8	direct	direct	ADJ
aijes-4200	89	9	relationship	relationship	NOUN
aijes-4200	89	10	with	with	ADP
aijes-4200	89	11	the	the	DET
aijes-4200	89	12	state	state	NOUN
aijes-4200	89	13	budget	budget	NOUN
aijes-4200	89	14	,	,	PUNCT
aijes-4200	89	15	but	but	CCONJ
aijes-4200	89	16	from	from	ADP
aijes-4200	89	17	the	the	DET
aijes-4200	89	18	credits	credit	NOUN
aijes-4200	89	19	received	receive	VERB
aijes-4200	89	20	from	from	ADP
aijes-4200	89	21	the	the	DET
aijes-4200	89	22	main	main	ADJ
aijes-4200	89	23	authorizing	authorize	VERB
aijes-4200	89	24	officers	officer	NOUN
aijes-4200	89	25	they	they	PRON
aijes-4200	89	26	distribute	distribute	VERB
aijes-4200	89	27	budgetary	budgetary	ADJ
aijes-4200	89	28	means	mean	NOUN
aijes-4200	89	29	to	to	ADP
aijes-4200	89	30	the	the	DET
aijes-4200	89	31	tertiary	tertiary	ADJ
aijes-4200	89	32	authorizing	authorize	VERB
aijes-4200	89	33	officers	officer	NOUN
aijes-4200	89	34	under	under	ADP
aijes-4200	89	35	their	their	PRON
aijes-4200	89	36	subordination	subordination	NOUN
aijes-4200	89	37	.	.	PUNCT
aijes-4200	90	1	the	the	DET
aijes-4200	90	2	same	same	ADJ
aijes-4200	90	3	authors	author	NOUN
aijes-4200	90	4	,	,	PUNCT
aijes-4200	90	5	vincent	vincent	PROPN
aijes-4200	90	6	raude	raude	PROPN
aijes-4200	90	7	and	and	CCONJ
aijes-4200	90	8	jean	jean	PROPN
aijes-4200	90	9	claude	claude	PROPN
aijes-4200	90	10	pagat	pagat	PROPN
aijes-4200	90	11	,	,	PUNCT
aijes-4200	90	12	note	note	VERB
aijes-4200	90	13	that	that	SCONJ
aijes-4200	90	14	authorizing	authorize	VERB
aijes-4200	90	15	officers	officer	NOUN
aijes-4200	90	16	are	be	AUX
aijes-4200	90	17	subdivided	subdivide	VERB
aijes-4200	90	18	,	,	PUNCT
aijes-4200	90	19	as	as	ADP
aijes-4200	90	20	in	in	ADP
aijes-4200	90	21	the	the	DET
aijes-4200	90	22	case	case	NOUN
aijes-4200	90	23	of	of	ADP
aijes-4200	90	24	accountants	accountant	NOUN
aijes-4200	90	25	,	,	PUNCT
aijes-4200	90	26	into	into	ADP
aijes-4200	90	27	"	"	PUNCT
aijes-4200	90	28	principal	principal	ADJ
aijes-4200	90	29	,	,	PUNCT
aijes-4200	90	30	secondary	secondary	ADJ
aijes-4200	90	31	,	,	PUNCT
aijes-4200	90	32	proxies	proxy	NOUN
aijes-4200	90	33	and	and	CCONJ
aijes-4200	90	34	deputies	deputy	NOUN
aijes-4200	90	35	and	and	CCONJ
aijes-4200	90	36	enforcement	enforcement	NOUN
aijes-4200	90	37	agents	agent	NOUN
aijes-4200	90	38	"	"	PUNCT
aijes-4200	90	39	,	,	PUNCT
aijes-4200	90	40	but	but	CCONJ
aijes-4200	90	41	only	only	ADV
aijes-4200	90	42	principal	principal	ADJ
aijes-4200	90	43	and	and	CCONJ
aijes-4200	90	44	secondary	secondary	ADJ
aijes-4200	90	45	authorizing	authorize	VERB
aijes-4200	90	46	officers	officer	NOUN
aijes-4200	90	47	have	have	VERB
aijes-4200	90	48	the	the	DET
aijes-4200	90	49	legal	legal	ADJ
aijes-4200	90	50	status	status	NOUN
aijes-4200	90	51	of	of	ADP
aijes-4200	90	52	authorizing	authorize	VERB
aijes-4200	90	53	officers	officer	NOUN
aijes-4200	90	54	.	.	PUNCT
aijes-4200	91	1	another	another	DET
aijes-4200	91	2	classification	classification	NOUN
aijes-4200	91	3	,	,	PUNCT
aijes-4200	91	4	according	accord	VERB
aijes-4200	91	5	to	to	ADP
aijes-4200	91	6	the	the	DET
aijes-4200	91	7	same	same	ADJ
aijes-4200	91	8	authors	author	NOUN
aijes-4200	91	9	,	,	PUNCT
aijes-4200	91	10	is	be	AUX
aijes-4200	91	11	that	that	PRON
aijes-4200	91	12	of	of	ADP
aijes-4200	91	13	"	"	PUNCT
aijes-4200	91	14	elected	elect	VERB
aijes-4200	91	15	officers	officer	NOUN
aijes-4200	91	16	"	"	PUNCT
aijes-4200	91	17	and	and	CCONJ
aijes-4200	91	18	"	"	PUNCT
aijes-4200	91	19	appointed	appoint	VERB
aijes-4200	91	20	officers	officer	NOUN
aijes-4200	91	21	"	"	PUNCT
aijes-4200	91	22	,	,	PUNCT
aijes-4200	91	23	the	the	DET
aijes-4200	91	24	elected	elect	VERB
aijes-4200	91	25	having	have	VERB
aijes-4200	91	26	a	a	DET
aijes-4200	91	27	political	political	ADJ
aijes-4200	91	28	responsibility	responsibility	NOUN
aijes-4200	91	29	.	.	PUNCT
aijes-4200	92	1	compared	compare	VERB
aijes-4200	92	2	to	to	ADP
aijes-4200	92	3	the	the	DET
aijes-4200	92	4	way	way	NOUN
aijes-4200	92	5	in	in	ADP
aijes-4200	92	6	which	which	PRON
aijes-4200	92	7	the	the	DET
aijes-4200	92	8	romanian	romanian	ADJ
aijes-4200	92	9	legislation	legislation	NOUN
aijes-4200	92	10	regulated	regulate	VERB
aijes-4200	92	11	the	the	DET
aijes-4200	92	12	status	status	NOUN
aijes-4200	92	13	of	of	ADP
aijes-4200	92	14	authorizing	authorize	VERB
aijes-4200	92	15	officers	officer	NOUN
aijes-4200	92	16	,	,	PUNCT
aijes-4200	92	17	especially	especially	ADV
aijes-4200	92	18	in	in	ADP
aijes-4200	92	19	terms	term	NOUN
aijes-4200	92	20	of	of	ADP
aijes-4200	92	21	their	their	PRON
aijes-4200	92	22	responsibilities	responsibility	NOUN
aijes-4200	92	23	and	and	CCONJ
aijes-4200	92	24	rights	right	NOUN
aijes-4200	92	25	,	,	PUNCT
aijes-4200	92	26	in	in	ADP
aijes-4200	92	27	the	the	DET
aijes-4200	92	28	french	french	ADJ
aijes-4200	92	29	literature	literature	NOUN
aijes-4200	92	30	we	we	PRON
aijes-4200	92	31	find	find	VERB
aijes-4200	92	32	increased	increase	VERB
aijes-4200	92	33	attributions	attribution	NOUN
aijes-4200	92	34	and	and	CCONJ
aijes-4200	92	35	rights	right	NOUN
aijes-4200	92	36	for	for	ADP
aijes-4200	92	37	authorizing	authorize	VERB
aijes-4200	92	38	officers	officer	NOUN
aijes-4200	92	39	in	in	ADP
aijes-4200	92	40	france	france	PROPN
aijes-4200	92	41	,	,	PUNCT
aijes-4200	92	42	in	in	ADP
aijes-4200	92	43	terms	term	NOUN
aijes-4200	92	44	of	of	ADP
aijes-4200	92	45	collecting	collect	VERB
aijes-4200	92	46	budget	budget	NOUN
aijes-4200	92	47	receivables	receivables	NOUN
aijes-4200	92	48	.	.	PUNCT
aijes-4200	93	1	among	among	ADP
aijes-4200	93	2	their	their	PRON
aijes-4200	93	3	attributions	attribution	NOUN
aijes-4200	93	4	in	in	ADP
aijes-4200	93	5	the	the	DET
aijes-4200	93	6	issue	issue	NOUN
aijes-4200	93	7	of	of	ADP
aijes-4200	93	8	receipts	receipt	NOUN
aijes-4200	93	9	we	we	PRON
aijes-4200	93	10	mention	mention	VERB
aijes-4200	93	11	:	:	PUNCT
aijes-4200	93	12	“	"	PUNCT
aijes-4200	93	13	they	they	PRON
aijes-4200	93	14	order	order	VERB
aijes-4200	93	15	the	the	DET
aijes-4200	93	16	execution	execution	NOUN
aijes-4200	93	17	of	of	ADP
aijes-4200	93	18	receipts	receipt	NOUN
aijes-4200	93	19	,	,	PUNCT
aijes-4200	93	20	ascertain	ascertain	VERB
aijes-4200	93	21	the	the	DET
aijes-4200	93	22	rights	right	NOUN
aijes-4200	93	23	of	of	ADP
aijes-4200	93	24	the	the	DET
aijes-4200	93	25	bodies	body	NOUN
aijes-4200	93	26	,	,	PUNCT
aijes-4200	93	27	liquidate	liquidate	VERB
aijes-4200	93	28	the	the	DET
aijes-4200	93	29	receipts	receipt	NOUN
aijes-4200	93	30	,	,	PUNCT
aijes-4200	93	31	issue	issue	NOUN
aijes-4200	93	32	receipts	receipt	NOUN
aijes-4200	93	33	orders	order	NOUN
aijes-4200	93	34	intended	intend	VERB
aijes-4200	93	35	to	to	PART
aijes-4200	93	36	ensure	ensure	VERB
aijes-4200	93	37	the	the	DET
aijes-4200	93	38	receipts	receipt	NOUN
aijes-4200	93	39	,	,	PUNCT
aijes-4200	93	40	notify	notify	VERB
aijes-4200	93	41	these	these	DET
aijes-4200	93	42	orders	order	NOUN
aijes-4200	93	43	to	to	ADP
aijes-4200	93	44	the	the	DET
aijes-4200	93	45	accountants	accountant	NOUN
aijes-4200	93	46	in	in	ADP
aijes-4200	93	47	charge	charge	NOUN
aijes-4200	93	48	of	of	ADP
aijes-4200	93	49	receipts	receipt	NOUN
aijes-4200	93	50	”	"	PUNCT
aijes-4200	93	51	.	.	PUNCT
aijes-4200	94	1	to	to	PART
aijes-4200	94	2	which	which	PRON
aijes-4200	94	3	responsibilities	responsibility	NOUN
aijes-4200	94	4	,	,	PUNCT
aijes-4200	94	5	in	in	ADP
aijes-4200	94	6	the	the	DET
aijes-4200	94	7	line	line	NOUN
aijes-4200	94	8	of	of	ADP
aijes-4200	94	9	revenue	revenue	NOUN
aijes-4200	94	10	collection	collection	NOUN
aijes-4200	94	11	of	of	ADP
aijes-4200	94	12	french	french	ADJ
aijes-4200	94	13	public	public	ADJ
aijes-4200	94	14	officials	official	NOUN
aijes-4200	94	15	,	,	PUNCT
aijes-4200	94	16	in	in	ADP
aijes-4200	94	17	our	our	PRON
aijes-4200	94	18	country	country	NOUN
aijes-4200	94	19	they	they	PRON
aijes-4200	94	20	have	have	AUX
aijes-4200	94	21	established	establish	VERB
aijes-4200	94	22	tasks	task	NOUN
aijes-4200	94	23	and	and	CCONJ
aijes-4200	94	24	responsibilities	responsibility	NOUN
aijes-4200	94	25	in	in	ADP
aijes-4200	94	26	this	this	DET
aijes-4200	94	27	line	line	NOUN
aijes-4200	94	28	,	,	PUNCT
aijes-4200	94	29	less	less	ADV
aijes-4200	94	30	precise	precise	ADJ
aijes-4200	94	31	,	,	PUNCT
aijes-4200	94	32	the	the	DET
aijes-4200	94	33	regulations	regulation	NOUN
aijes-4200	94	34	in	in	ADP
aijes-4200	94	35	the	the	DET
aijes-4200	94	36	field	field	NOUN
aijes-4200	94	37	emphasizing	emphasize	VERB
aijes-4200	94	38	,	,	PUNCT
aijes-4200	94	39	in	in	ADP
aijes-4200	94	40	particular	particular	ADJ
aijes-4200	94	41	,	,	PUNCT
aijes-4200	94	42	their	their	PRON
aijes-4200	94	43	rights	right	NOUN
aijes-4200	94	44	and	and	CCONJ
aijes-4200	94	45	obligations	obligation	NOUN
aijes-4200	94	46	regarding	regard	VERB
aijes-4200	94	47	employment	employment	NOUN
aijes-4200	94	48	and	and	CCONJ
aijes-4200	94	49	performance	performance	NOUN
aijes-4200	94	50	.	.	PUNCT
aijes-4200	95	1	of	of	ADP
aijes-4200	95	2	expenses	expense	NOUN
aijes-4200	95	3	.	.	PUNCT
aijes-4200	96	1	thus	thus	ADV
aijes-4200	96	2	,	,	PUNCT
aijes-4200	96	3	the	the	DET
aijes-4200	96	4	attributions	attribution	NOUN
aijes-4200	96	5	are	be	AUX
aijes-4200	96	6	the	the	DET
aijes-4200	96	7	following	follow	VERB
aijes-4200	96	8	:	:	PUNCT
aijes-4200	96	9	“	"	PUNCT
aijes-4200	96	10	the	the	DET
aijes-4200	96	11	use	use	NOUN
aijes-4200	96	12	of	of	ADP
aijes-4200	96	13	budgetary	budgetary	ADJ
aijes-4200	96	14	credits	credit	NOUN
aijes-4200	96	15	;	;	PUNCT
aijes-4200	96	16	income	income	NOUN
aijes-4200	96	17	generation	generation	NOUN
aijes-4200	96	18	;	;	PUNCT
aijes-4200	96	19	efficient	efficient	ADJ
aijes-4200	96	20	and	and	CCONJ
aijes-4200	96	21	effective	effective	ADJ
aijes-4200	96	22	use	use	NOUN
aijes-4200	96	23	of	of	ADP
aijes-4200	96	24	the	the	DET
aijes-4200	96	25	amounts	amount	NOUN
aijes-4200	96	26	received	receive	VERB
aijes-4200	96	27	from	from	ADP
aijes-4200	96	28	the	the	DET
aijes-4200	96	29	budget	budget	NOUN
aijes-4200	96	30	(	(	PUNCT
aijes-4200	96	31	state	state	NOUN
aijes-4200	96	32	,	,	PUNCT
aijes-4200	96	33	state	state	NOUN
aijes-4200	96	34	social	social	ADJ
aijes-4200	96	35	insurance	insurance	NOUN
aijes-4200	96	36	,	,	PUNCT
aijes-4200	96	37	special	special	ADJ
aijes-4200	96	38	,	,	PUNCT
aijes-4200	96	39	local	local	ADJ
aijes-4200	96	40	funds	fund	NOUN
aijes-4200	96	41	)	)	PUNCT
aijes-4200	96	42	;	;	PUNCT
aijes-4200	96	43	the	the	DET
aijes-4200	96	44	integrity	integrity	NOUN
aijes-4200	96	45	of	of	ADP
aijes-4200	96	46	the	the	DET
aijes-4200	96	47	assets	asset	NOUN
aijes-4200	96	48	entrusted	entrust	VERB
aijes-4200	96	49	to	to	ADP
aijes-4200	96	50	the	the	DET
aijes-4200	96	51	unit	unit	NOUN
aijes-4200	96	52	he	he	PRON
aijes-4200	96	53	leads	lead	VERB
aijes-4200	96	54	;	;	PUNCT
aijes-4200	96	55	organizing	organize	VERB
aijes-4200	96	56	and	and	CCONJ
aijes-4200	96	57	keeping	keep	VERB
aijes-4200	96	58	the	the	DET
aijes-4200	96	59	accounts	account	NOUN
aijes-4200	96	60	up	up	ADP
aijes-4200	96	61	to	to	ADP
aijes-4200	96	62	date	date	NOUN
aijes-4200	96	63	”	"	PUNCT
aijes-4200	96	64	.	.	PUNCT
aijes-4200	97	1	although	although	SCONJ
aijes-4200	97	2	the	the	DET
aijes-4200	97	3	law	law	NOUN
aijes-4200	97	4	provides	provide	VERB
aijes-4200	97	5	for	for	ADP
aijes-4200	97	6	the	the	DET
aijes-4200	97	7	main	main	ADJ
aijes-4200	97	8	authorizing	authorize	VERB
aijes-4200	97	9	officer	officer	NOUN
aijes-4200	97	10	and	and	CCONJ
aijes-4200	97	11	obligations	obligation	NOUN
aijes-4200	97	12	regarding	regard	VERB
aijes-4200	97	13	the	the	DET
aijes-4200	97	14	realization	realization	NOUN
aijes-4200	97	15	of	of	ADP
aijes-4200	97	16	revenues	revenue	NOUN
aijes-4200	97	17	,	,	PUNCT
aijes-4200	97	18	in	in	ADP
aijes-4200	97	19	practice	practice	NOUN
aijes-4200	97	20	this	this	DET
aijes-4200	97	21	task	task	NOUN
aijes-4200	97	22	is	be	AUX
aijes-4200	97	23	taken	take	VERB
aijes-4200	97	24	over	over	ADP
aijes-4200	97	25	by	by	ADP
aijes-4200	97	26	the	the	DET
aijes-4200	97	27	tax	tax	NOUN
aijes-4200	97	28	authorities	authority	NOUN
aijes-4200	97	29	.	.	PUNCT
aijes-4200	98	1	central	central	ADJ
aijes-4200	98	2	and	and	CCONJ
aijes-4200	98	3	local	local	ADJ
aijes-4200	98	4	public	public	ADJ
aijes-4200	98	5	institutions	institution	NOUN
aijes-4200	98	6	are	be	AUX
aijes-4200	98	7	financed	finance	VERB
aijes-4200	98	8	from	from	ADP
aijes-4200	98	9	the	the	DET
aijes-4200	98	10	budget	budget	NOUN
aijes-4200	98	11	or	or	CCONJ
aijes-4200	98	12	from	from	ADP
aijes-4200	98	13	special	special	ADJ
aijes-4200	98	14	funds	fund	NOUN
aijes-4200	98	15	or	or	CCONJ
aijes-4200	98	16	from	from	ADP
aijes-4200	98	17	extra	extra	ADJ
aijes-4200	98	18	-	-	ADJ
aijes-4200	98	19	budgetary	budgetary	ADJ
aijes-4200	98	20	means	mean	NOUN
aijes-4200	98	21	,	,	PUNCT
aijes-4200	98	22	based	base	VERB
aijes-4200	98	23	on	on	ADP
aijes-4200	98	24	the	the	DET
aijes-4200	98	25	budgets	budget	NOUN
aijes-4200	98	26	of	of	ADP
aijes-4200	98	27	revenues	revenue	NOUN
aijes-4200	98	28	and	and	CCONJ
aijes-4200	98	29	expenditures	expenditure	NOUN
aijes-4200	98	30	drawn	draw	VERB
aijes-4200	98	31	up	up	ADP
aijes-4200	98	32	and	and	CCONJ
aijes-4200	98	33	approved	approve	VERB
aijes-4200	98	34	each	each	DET
aijes-4200	98	35	year	year	NOUN
aijes-4200	98	36	according	accord	VERB
aijes-4200	98	37	to	to	ADP
aijes-4200	98	38	the	the	DET
aijes-4200	98	39	legal	legal	ADJ
aijes-4200	98	40	norms	norm	NOUN
aijes-4200	98	41	in	in	ADP
aijes-4200	98	42	force	force	NOUN
aijes-4200	98	43	.	.	PUNCT
aijes-4200	99	1	in	in	ADP
aijes-4200	99	2	the	the	DET
aijes-4200	99	3	case	case	NOUN
aijes-4200	99	4	of	of	ADP
aijes-4200	99	5	local	local	ADJ
aijes-4200	99	6	budgets	budget	NOUN
aijes-4200	99	7	,	,	PUNCT
aijes-4200	99	8	special	special	ADJ
aijes-4200	99	9	and	and	CCONJ
aijes-4200	99	10	extra	extra	ADJ
aijes-4200	99	11	-	-	ADJ
aijes-4200	99	12	budgetary	budgetary	ADJ
aijes-4200	99	13	funds	fund	NOUN
aijes-4200	99	14	include	include	VERB
aijes-4200	99	15	,	,	PUNCT
aijes-4200	99	16	on	on	ADP
aijes-4200	99	17	the	the	DET
aijes-4200	99	18	one	one	NUM
aijes-4200	99	19	hand	hand	NOUN
aijes-4200	99	20	,	,	PUNCT
aijes-4200	99	21	revenues	revenue	NOUN
aijes-4200	99	22	and	and	CCONJ
aijes-4200	99	23	,	,	PUNCT
aijes-4200	99	24	on	on	ADP
aijes-4200	99	25	the	the	DET
aijes-4200	99	26	other	other	ADJ
aijes-4200	99	27	hand	hand	NOUN
aijes-4200	99	28	,	,	PUNCT
aijes-4200	99	29	approved	approve	VERB
aijes-4200	99	30	budget	budget	NOUN
aijes-4200	99	31	appropriations	appropriation	NOUN
aijes-4200	99	32	per	per	ADP
aijes-4200	99	33	year	year	NOUN
aijes-4200	99	34	,	,	PUNCT
aijes-4200	99	35	quarters	quarter	NOUN
aijes-4200	99	36	,	,	PUNCT
aijes-4200	99	37	broken	break	VERB
aijes-4200	99	38	down	down	ADP
aijes-4200	99	39	by	by	ADP
aijes-4200	99	40	subdivisions	subdivision	NOUN
aijes-4200	99	41	of	of	ADP
aijes-4200	99	42	the	the	DET
aijes-4200	99	43	budget	budget	NOUN
aijes-4200	99	44	classification	classification	NOUN
aijes-4200	99	45	,	,	PUNCT
aijes-4200	99	46	within	within	ADP
aijes-4200	99	47	which	which	PRON
aijes-4200	99	48	authorizing	authorize	VERB
aijes-4200	99	49	officers	officer	NOUN
aijes-4200	99	50	may	may	AUX
aijes-4200	99	51	make	make	VERB
aijes-4200	99	52	payments	payment	NOUN
aijes-4200	99	53	.	.	PUNCT
aijes-4200	100	1	in	in	ADP
aijes-4200	100	2	the	the	DET
aijes-4200	100	3	case	case	NOUN
aijes-4200	100	4	of	of	ADP
aijes-4200	100	5	central	central	ADJ
aijes-4200	100	6	public	public	ADJ
aijes-4200	100	7	institutions	institution	NOUN
aijes-4200	100	8	,	,	PUNCT
aijes-4200	100	9	their	their	PRON
aijes-4200	100	10	budgets	budget	NOUN
aijes-4200	100	11	include	include	VERB
aijes-4200	100	12	only	only	ADV
aijes-4200	100	13	the	the	DET
aijes-4200	100	14	provisions	provision	NOUN
aijes-4200	100	15	from	from	ADP
aijes-4200	100	16	the	the	DET
aijes-4200	100	17	expenditure	expenditure	NOUN
aijes-4200	100	18	side	side	NOUN
aijes-4200	100	19	,	,	PUNCT
aijes-4200	100	20	respectively	respectively	ADV
aijes-4200	100	21	the	the	DET
aijes-4200	100	22	budgetary	budgetary	ADJ
aijes-4200	100	23	credits	credit	NOUN
aijes-4200	100	24	.	.	PUNCT
aijes-4200	101	1	2.1.3	2.1.3	NUM
aijes-4200	101	2	by	by	ADP
aijes-4200	101	3	their	their	PRON
aijes-4200	101	4	legal	legal	ADJ
aijes-4200	101	5	statute	statute	NOUN
aijes-4200	101	6	iii	iii	PROPN
aijes-4200	101	7	.	.	PROPN
aijes-4200	101	8	from	from	ADP
aijes-4200	101	9	the	the	DET
aijes-4200	101	10	point	point	NOUN
aijes-4200	101	11	of	of	ADP
aijes-4200	101	12	view	view	NOUN
aijes-4200	101	13	of	of	ADP
aijes-4200	101	14	the	the	DET
aijes-4200	101	15	legal	legal	ADJ
aijes-4200	101	16	statute	statute	NOUN
aijes-4200	101	17	,	,	PUNCT
aijes-4200	101	18	public	public	ADJ
aijes-4200	101	19	institutions	institution	NOUN
aijes-4200	101	20	can	can	AUX
aijes-4200	101	21	be	be	AUX
aijes-4200	101	22	classified	classify	VERB
aijes-4200	101	23	into	into	ADP
aijes-4200	101	24	:	:	PUNCT
aijes-4200	101	25	1	1	NUM
aijes-4200	101	26	)	)	PUNCT
aijes-4200	101	27	public	public	ADJ
aijes-4200	101	28	institutions	institution	NOUN
aijes-4200	101	29	with	with	ADP
aijes-4200	101	30	legal	legal	ADJ
aijes-4200	101	31	personality	personality	NOUN
aijes-4200	101	32	;	;	PUNCT
aijes-4200	101	33	2	2	X
aijes-4200	101	34	)	)	PUNCT
aijes-4200	101	35	public	public	ADJ
aijes-4200	101	36	institutions	institution	NOUN
aijes-4200	101	37	without	without	ADP
aijes-4200	101	38	legal	legal	ADJ
aijes-4200	101	39	personality	personality	NOUN
aijes-4200	101	40	.	.	PUNCT
aijes-4200	102	1	1	1	X
aijes-4200	102	2	)	)	PUNCT
aijes-4200	102	3	the	the	DET
aijes-4200	102	4	public	public	ADJ
aijes-4200	102	5	institutions	institution	NOUN
aijes-4200	102	6	with	with	ADP
aijes-4200	102	7	legal	legal	ADJ
aijes-4200	102	8	personality	personality	NOUN
aijes-4200	102	9	are	be	AUX
aijes-4200	102	10	those	those	PRON
aijes-4200	102	11	whose	whose	DET
aijes-4200	102	12	leaders	leader	NOUN
aijes-4200	102	13	have	have	VERB
aijes-4200	102	14	the	the	DET
aijes-4200	102	15	quality	quality	NOUN
aijes-4200	102	16	of	of	ADP
aijes-4200	102	17	authorizing	authorize	VERB
aijes-4200	102	18	officers	officer	NOUN
aijes-4200	102	19	,	,	PUNCT
aijes-4200	102	20	quality	quality	NOUN
aijes-4200	102	21	in	in	ADP
aijes-4200	102	22	which	which	PRON
aijes-4200	102	23	they	they	PRON
aijes-4200	102	24	have	have	VERB
aijes-4200	102	25	the	the	DET
aijes-4200	102	26	right	right	NOUN
aijes-4200	102	27	to	to	PART
aijes-4200	102	28	decide	decide	VERB
aijes-4200	102	29	in	in	ADP
aijes-4200	102	30	hiring	hire	VERB
aijes-4200	102	31	and	and	CCONJ
aijes-4200	102	32	making	make	VERB
aijes-4200	102	33	expenses	expense	NOUN
aijes-4200	102	34	.	.	PUNCT
aijes-4200	103	1	2	2	X
aijes-4200	103	2	)	)	PUNCT
aijes-4200	103	3	public	public	ADJ
aijes-4200	103	4	institutions	institution	NOUN
aijes-4200	103	5	without	without	ADP
aijes-4200	103	6	legal	legal	ADJ
aijes-4200	103	7	personality	personality	NOUN
aijes-4200	103	8	are	be	AUX
aijes-4200	103	9	those	those	PRON
aijes-4200	103	10	whose	whose	DET
aijes-4200	103	11	managers	manager	NOUN
aijes-4200	103	12	do	do	AUX
aijes-4200	103	13	not	not	PART
aijes-4200	103	14	have	have	VERB
aijes-4200	103	15	the	the	DET
aijes-4200	103	16	quality	quality	NOUN
aijes-4200	103	17	of	of	ADP
aijes-4200	103	18	authorizing	authorize	VERB
aijes-4200	103	19	officers	officer	NOUN
aijes-4200	103	20	,	,	PUNCT
aijes-4200	103	21	in	in	ADP
aijes-4200	103	22	which	which	DET
aijes-4200	103	23	case	case	NOUN
aijes-4200	103	24	they	they	PRON
aijes-4200	103	25	can	can	AUX
aijes-4200	103	26	make	make	VERB
aijes-4200	103	27	expenses	expense	NOUN
aijes-4200	103	28	only	only	ADV
aijes-4200	103	29	within	within	ADP
aijes-4200	103	30	the	the	DET
aijes-4200	103	31	amounts	amount	NOUN
aijes-4200	103	32	actually	actually	ADV
aijes-4200	103	33	transferred	transfer	VERB
aijes-4200	103	34	by	by	ADP
aijes-4200	103	35	their	their	PRON
aijes-4200	103	36	authorizing	authorize	VERB
aijes-4200	103	37	officer	officer	NOUN
aijes-4200	103	38	in	in	ADP
aijes-4200	103	39	sub	sub	NOUN
aijes-4200	103	40	-	-	NOUN
aijes-4200	103	41	accounts	account	NOUN
aijes-4200	103	42	opened	open	VERB
aijes-4200	103	43	in	in	ADP
aijes-4200	103	44	their	their	PRON
aijes-4200	103	45	name	name	NOUN
aijes-4200	103	46	.	.	PUNCT
aijes-4200	104	1	3	3	NUM
aijes-4200	104	2	conclusions	conclusion	NOUN
aijes-4200	104	3	in	in	ADP
aijes-4200	104	4	conclusion	conclusion	NOUN
aijes-4200	104	5	,	,	PUNCT
aijes-4200	104	6	public	public	ADJ
aijes-4200	104	7	accounting	accounting	NOUN
aijes-4200	104	8	,	,	PUNCT
aijes-4200	104	9	and	and	CCONJ
aijes-4200	104	10	first	first	ADV
aijes-4200	104	11	of	of	ADP
aijes-4200	104	12	all	all	PRON
aijes-4200	104	13	that	that	PRON
aijes-4200	104	14	of	of	ADP
aijes-4200	104	15	public	public	ADJ
aijes-4200	104	16	institutions	institution	NOUN
aijes-4200	104	17	,	,	PUNCT
aijes-4200	104	18	is	be	AUX
aijes-4200	104	19	similar	similar	ADJ
aijes-4200	104	20	in	in	ADP
aijes-4200	104	21	many	many	ADJ
aijes-4200	104	22	respects	respect	NOUN
aijes-4200	104	23	to	to	ADP
aijes-4200	104	24	general	general	ADJ
aijes-4200	104	25	accounting	accounting	NOUN
aijes-4200	104	26	,	,	PUNCT
aijes-4200	104	27	a	a	DET
aijes-4200	104	28	resemblance	resemblance	NOUN
aijes-4200	104	29	determined	determine	VERB
aijes-4200	104	30	mainly	mainly	ADV
aijes-4200	104	31	by	by	ADP
aijes-4200	104	32	the	the	DET
aijes-4200	104	33	rules	rule	NOUN
aijes-4200	104	34	and	and	CCONJ
aijes-4200	104	35	principles	principle	NOUN
aijes-4200	104	36	of	of	ADP
aijes-4200	104	37	accounting	account	VERB
aijes-4200	104	38	in	in	ADP
aijes-4200	104	39	general	general	ADJ
aijes-4200	104	40	,	,	PUNCT
aijes-4200	104	41	but	but	CCONJ
aijes-4200	104	42	has	have	VERB
aijes-4200	104	43	many	many	ADJ
aijes-4200	104	44	essential	essential	ADJ
aijes-4200	104	45	differences	difference	NOUN
aijes-4200	104	46	determined	determine	VERB
aijes-4200	104	47	by	by	ADP
aijes-4200	104	48	the	the	DET
aijes-4200	104	49	specific	specific	ADJ
aijes-4200	104	50	functioning	functioning	NOUN
aijes-4200	104	51	of	of	ADP
aijes-4200	104	52	public	public	ADJ
aijes-4200	104	53	institutions	institution	NOUN
aijes-4200	104	54	.	.	PUNCT
aijes-4200	105	1	regarding	regard	VERB
aijes-4200	105	2	the	the	DET
aijes-4200	105	3	way	way	NOUN
aijes-4200	105	4	in	in	ADP
aijes-4200	105	5	which	which	PRON
aijes-4200	105	6	they	they	PRON
aijes-4200	105	7	highlight	highlight	VERB
aijes-4200	105	8	the	the	DET
aijes-4200	105	9	establishment	establishment	NOUN
aijes-4200	105	10	of	of	ADP
aijes-4200	105	11	public	public	ADJ
aijes-4200	105	12	revenues	revenue	NOUN
aijes-4200	105	13	and	and	CCONJ
aijes-4200	105	14	the	the	DET
aijes-4200	105	15	execution	execution	NOUN
aijes-4200	105	16	of	of	ADP
aijes-4200	105	17	expenditures	expenditure	NOUN
aijes-4200	105	18	,	,	PUNCT
aijes-4200	105	19	but	but	CCONJ
aijes-4200	105	20	especially	especially	ADV
aijes-4200	105	21	of	of	ADP
aijes-4200	105	22	their	their	PRON
aijes-4200	105	23	way	way	NOUN
aijes-4200	105	24	of	of	ADP
aijes-4200	105	25	closing	closing	NOUN
aijes-4200	105	26	at	at	ADP
aijes-4200	105	27	the	the	DET
aijes-4200	105	28	end	end	NOUN
aijes-4200	105	29	of	of	ADP
aijes-4200	105	30	the	the	DET
aijes-4200	105	31	financial	financial	ADJ
aijes-4200	105	32	-	-	PUNCT
aijes-4200	105	33	budgetary	budgetary	ADJ
aijes-4200	105	34	year	year	NOUN
aijes-4200	105	35	.	.	PUNCT
aijes-4200	106	1	references	reference	NOUN
aijes-4200	106	2	[	[	X
aijes-4200	106	3	1	1	X
aijes-4200	106	4	]	]	X
aijes-4200	106	5	o.	o.	NOUN
aijes-4200	106	6	bojianu	bojianu	PROPN
aijes-4200	106	7	,	,	PUNCT
aijes-4200	106	8	contabilitate	contabilitate	ADJ
aijes-4200	106	9	generala	generala	PROPN
aijes-4200	106	10	,	,	PUNCT
aijes-4200	106	11	ed	ed	NOUN
aijes-4200	106	12	.	.	PUNCT
aijes-4200	106	13	eficient	eficient	ADJ
aijes-4200	106	14	1998	1998	NUM
aijes-4200	106	15	.	.	PUNCT
aijes-4200	107	1	[	[	X
aijes-4200	107	2	2	2	NUM
aijes-4200	107	3	]	]	X
aijes-4200	107	4	n.	n.	PROPN
aijes-4200	107	5	feleaga	feleaga	PROPN
aijes-4200	107	6	,	,	PUNCT
aijes-4200	107	7	i	i	PRON
aijes-4200	107	8	,	,	PUNCT
aijes-4200	107	9	ionascu	ionascu	PROPN
aijes-4200	107	10	,	,	PUNCT
aijes-4200	107	11	tratat	tratat	PROPN
aijes-4200	107	12	de	de	X
aijes-4200	107	13	contabilitate	contabilitate	PROPN
aijes-4200	107	14	financiara	financiara	NOUN
aijes-4200	107	15	.	.	PUNCT
aijes-4200	108	1	vol	vol	NOUN
aijes-4200	108	2	i	i	PROPN
aijes-4200	108	3	-	-	PUNCT
aijes-4200	108	4	ii	ii	PROPN
aijes-4200	108	5	,	,	PUNCT
aijes-4200	108	6	ed	ed	PROPN
aijes-4200	108	7	.	.	PUNCT
aijes-4200	108	8	economica	economica	PROPN
aijes-4200	109	1	[	[	X
aijes-4200	109	2	3	3	NUM
aijes-4200	109	3	]	]	PUNCT
aijes-4200	109	4	i.oprean	i.oprean	NOUN
aijes-4200	109	5	,	,	PUNCT
aijes-4200	109	6	intocmirea	intocmirea	VERB
aijes-4200	109	7	sau	sau	PROPN
aijes-4200	109	8	auditarea	auditarea	NOUN
aijes-4200	109	9	bilantului	bilantului	NOUN
aijes-4200	109	10	contabil	contabil	NOUN
aijes-4200	109	11	,	,	PUNCT
aijes-4200	109	12	ed	ed	PROPN
aijes-4200	109	13	.	.	PROPN
aijes-4200	110	1	intercredo	intercredo	PROPN
aijes-4200	110	2	1997	1997	NUM
aijes-4200	111	1	[	[	X
aijes-4200	111	2	4	4	X
aijes-4200	111	3	]	]	X
aijes-4200	111	4	m.	m.	NOUN
aijes-4200	111	5	ristea	ristea	NOUN
aijes-4200	111	6	,	,	PUNCT
aijes-4200	111	7	c	c	PROPN
aijes-4200	111	8	,	,	PUNCT
aijes-4200	111	9	cucu	cucu	NOUN
aijes-4200	111	10	,	,	PUNCT
aijes-4200	111	11	c	c	PROPN
aijes-4200	111	12	lazarescu	lazarescu	PROPN
aijes-4200	111	13	,	,	PUNCT
aijes-4200	111	14	contabilitatea	contabilitatea	NOUN
aijes-4200	111	15	intreprinderii	intreprinderii	VERB
aijes-4200	111	16	,	,	PUNCT
aijes-4200	112	1	ed	ed	NOUN
aijes-4200	112	2	.	.	PUNCT
aijes-4200	112	3	margaritar	margaritar	PROPN
aijes-4200	112	4	1997	1997	NUM
aijes-4200	113	1	[	[	X
aijes-4200	113	2	5	5	NUM
aijes-4200	113	3	]	]	PUNCT
aijes-4200	113	4	m.ristea	m.ristea	NOUN
aijes-4200	113	5	,	,	PUNCT
aijes-4200	113	6	v.	v.	ADP
aijes-4200	113	7	raileanu	raileanu	PROPN
aijes-4200	113	8	,	,	PUNCT
aijes-4200	113	9	l.	l.	PROPN
aijes-4200	113	10	olivuid	olivuid	PROPN
aijes-4200	113	11	,	,	PUNCT
aijes-4200	113	12	i.	i.	PROPN
aijes-4200	113	13	misulescu	misulescu	PROPN
aijes-4200	113	14	,	,	PUNCT
aijes-4200	113	15	a.	a.	NOUN
aijes-4200	113	16	stoian	stoian	PROPN
aijes-4200	114	1	,	,	PUNCT
aijes-4200	114	2	contabilitatea	contabilitatea	NOUN
aijes-4200	114	3	si	si	INTJ
aijes-4200	114	4	fiscalitatea	fiscalitatea	ADV
aijes-4200	114	5	intreprinderii	intreprinderii	ADJ
aijes-4200	114	6	,	,	PUNCT
aijes-4200	114	7	ed	ed	PROPN
aijes-4200	114	8	.	.	PUNCT
aijes-4200	114	9	tribuna	tribuna	PROPN
aijes-4200	114	10	economica	economica	PROPN
aijes-4200	114	11	1995	1995	NUM
aijes-4200	114	12	[	[	X
aijes-4200	114	13	6	6	NUM
aijes-4200	114	14	]	]	PUNCT
aijes-4200	114	15	m.	m.	NOUN
aijes-4200	114	16	ristea	ristea	NOUN
aijes-4200	114	17	,	,	PUNCT
aijes-4200	114	18	v.	v.	ADP
aijes-4200	114	19	raileanu	raileanu	PROPN
aijes-4200	114	20	,	,	PUNCT
aijes-4200	114	21	l.	l.	PROPN
aijes-4200	114	22	olivuid	olivuid	PROPN
aijes-4200	114	23	,	,	PUNCT
aijes-4200	114	24	i.	i.	PROPN
aijes-4200	114	25	misulescu	misulescu	PROPN
aijes-4200	114	26	,	,	PUNCT
aijes-4200	114	27	a.	a.	NOUN
aijes-4200	114	28	stoian	stoian	PROPN
aijes-4200	114	29	,	,	PUNCT
aijes-4200	114	30	contabilitatea	contabilitatea	NOUN
aijes-4200	114	31	societatilor	societatilor	PROPN
aijes-4200	114	32	comerciale	comerciale	PROPN
aijes-4200	114	33	,	,	PUNCT
aijes-4200	114	34	vol	vol	NOUN
aijes-4200	114	35	iii	iii	PROPN
aijes-4200	114	36	,	,	PUNCT
aijes-4200	115	1	ed	ed	NOUN
aijes-4200	115	2	.	.	PUNCT
aijes-4200	115	3	cecar	cecar	PROPN
aijes-4200	115	4	bucuresti	bucuresti	PROPN
aijes-4200	115	5	1996	1996	NUM
aijes-4200	115	6	[	[	X
aijes-4200	115	7	7	7	X
aijes-4200	115	8	]	]	X
aijes-4200	115	9	g.	g.	PROPN
aijes-4200	115	10	vintila	vintila	PROPN
aijes-4200	115	11	,	,	PUNCT
aijes-4200	115	12	diagnosticul	diagnosticul	NOUN
aijes-4200	115	13	financiar	financiar	PROPN
aijes-4200	115	14	si	si	PROPN
aijes-4200	115	15	evaluarea	evaluarea	PROPN
aijes-4200	115	16	intreprinderilor	intreprinderilor	PROPN
aijes-4200	115	17	,	,	PUNCT
aijes-4200	115	18	ed	ed	PROPN
aijes-4200	115	19	didactica	didactica	PROPN
aijes-4200	115	20	si	si	PROPN
aijes-4200	115	21	pedagogica	pedagogica	PROPN
aijes-4200	115	22	bucuresti	bucuresti	PROPN
aijes-4200	115	23	1998	1998	NUM
aijes-4200	116	1	[	[	X
aijes-4200	116	2	8	8	NUM
aijes-4200	116	3	]	]	PUNCT
aijes-4200	116	4	v.	v.	CCONJ
aijes-4200	116	5	voica	voica	PROPN
aijes-4200	116	6	,	,	PUNCT
aijes-4200	116	7	contabilitatea	contabilitatea	NOUN
aijes-4200	116	8	financiara	financiara	ADP
aijes-4200	116	9	a	a	DET
aijes-4200	116	10	agentilor	agentilor	NOUN
aijes-4200	116	11	economici	economici	NOUN
aijes-4200	116	12	,	,	PUNCT
aijes-4200	116	13	editata	editata	PROPN
aijes-4200	116	14	de	de	X
aijes-4200	116	15	centrul	centrul	X
aijes-4200	116	16	de	de	X
aijes-4200	116	17	management	management	PROPN
aijes-4200	116	18	1996	1996	NUM
aijes-4200	116	19	.	.	PUNCT