id	sid	tid	token	lemma	pos
ajbmeb-3056	1	1	american	american	PROPN
ajbmeb-3056	1	2	journal	journal	PROPN
ajbmeb-3056	1	3	of	of	ADP
ajbmeb-3056	1	4	business	business	NOUN
ajbmeb-3056	1	5	management	management	NOUN
ajbmeb-3056	1	6	,	,	PUNCT
ajbmeb-3056	1	7	economics	economic	NOUN
ajbmeb-3056	1	8	and	and	CCONJ
ajbmeb-3056	1	9	banking	banking	NOUN
ajbmeb-3056	1	10	issn	issn	PROPN
ajbmeb-3056	1	11	(	(	PUNCT
ajbmeb-3056	1	12	e	e	NOUN
ajbmeb-3056	1	13	):	):	PUNCT
ajbmeb-3056	1	14	2832	2832	NUM
ajbmeb-3056	1	15	-	-	SYM
ajbmeb-3056	1	16	8078	8078	NUM
ajbmeb-3056	1	17	volume	volume	NOUN
ajbmeb-3056	1	18	38	38	NUM
ajbmeb-3056	1	19	,	,	PUNCT
ajbmeb-3056	1	20	july	july	PROPN
ajbmeb-3056	1	21	2025	2025	NUM
ajbmeb-3056	1	22	p	p	NOUN
ajbmeb-3056	1	23	a	a	DET
ajbmeb-3056	1	24	g	g	NOUN
ajbmeb-3056	1	25	e	e	NOUN
ajbmeb-3056	1	26	|	|	ADV
ajbmeb-3056	1	27	20	20	NUM
ajbmeb-3056	1	28	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-3056	1	29	advanced	advanced	ADJ
ajbmeb-3056	1	30	foreign	foreign	ADJ
ajbmeb-3056	1	31	experiences	experience	NOUN
ajbmeb-3056	1	32	in	in	ADP
ajbmeb-3056	1	33	improving	improve	VERB
ajbmeb-3056	1	34	the	the	DET
ajbmeb-3056	1	35	legal	legal	ADJ
ajbmeb-3056	1	36	framework	framework	NOUN
ajbmeb-3056	1	37	for	for	ADP
ajbmeb-3056	1	38	financial	financial	ADJ
ajbmeb-3056	1	39	control	control	NOUN
ajbmeb-3056	1	40	over	over	ADP
ajbmeb-3056	1	41	the	the	DET
ajbmeb-3056	1	42	use	use	NOUN
ajbmeb-3056	1	43	of	of	ADP
ajbmeb-3056	1	44	budget	budget	NOUN
ajbmeb-3056	1	45	funds	fund	NOUN
ajbmeb-3056	1	46	jurayev	jurayev	PROPN
ajbmeb-3056	1	47	nomoz	nomoz	VERB
ajbmeb-3056	1	48	tursunpulotovich	tursunpulotovich	DET
ajbmeb-3056	1	49	independent	independent	ADJ
ajbmeb-3056	1	50	researcher	researcher	NOUN
ajbmeb-3056	1	51	at	at	ADP
ajbmeb-3056	1	52	tashkent	tashkent	PROPN
ajbmeb-3056	1	53	state	state	PROPN
ajbmeb-3056	1	54	university	university	PROPN
ajbmeb-3056	1	55	of	of	ADP
ajbmeb-3056	1	56	economics	economics	PROPN
ajbmeb-3056	1	57	a	a	DET
ajbmeb-3056	1	58	b	b	PROPN
ajbmeb-3056	1	59	s	s	ADP
ajbmeb-3056	1	60	t	t	PROPN
ajbmeb-3056	1	61	r	r	NOUN
ajbmeb-3056	1	62	a	a	DET
ajbmeb-3056	1	63	c	c	NOUN
ajbmeb-3056	1	64	t	t	NOUN
ajbmeb-3056	2	1	k	k	X
ajbmeb-3056	2	2	e	e	PROPN
ajbmeb-3056	2	3	y	y	PROPN
ajbmeb-3056	2	4	w	w	NOUN
ajbmeb-3056	2	5	o	o	NOUN
ajbmeb-3056	2	6	r	r	NOUN
ajbmeb-3056	2	7	d	d	PROPN
ajbmeb-3056	2	8	s	s	VERB
ajbmeb-3056	2	9	this	this	DET
ajbmeb-3056	2	10	paper	paper	NOUN
ajbmeb-3056	2	11	examines	examine	VERB
ajbmeb-3056	2	12	the	the	DET
ajbmeb-3056	2	13	historical	historical	ADJ
ajbmeb-3056	2	14	evolution	evolution	NOUN
ajbmeb-3056	2	15	,	,	PUNCT
ajbmeb-3056	2	16	institutional	institutional	ADJ
ajbmeb-3056	2	17	structures	structure	NOUN
ajbmeb-3056	2	18	,	,	PUNCT
ajbmeb-3056	2	19	and	and	CCONJ
ajbmeb-3056	2	20	global	global	ADJ
ajbmeb-3056	2	21	practices	practice	NOUN
ajbmeb-3056	2	22	of	of	ADP
ajbmeb-3056	2	23	state	state	NOUN
ajbmeb-3056	2	24	financial	financial	ADJ
ajbmeb-3056	2	25	control	control	NOUN
ajbmeb-3056	2	26	.	.	PUNCT
ajbmeb-3056	3	1	it	it	PRON
ajbmeb-3056	3	2	outlines	outline	VERB
ajbmeb-3056	3	3	the	the	DET
ajbmeb-3056	3	4	major	major	ADJ
ajbmeb-3056	3	5	stages	stage	NOUN
ajbmeb-3056	3	6	in	in	ADP
ajbmeb-3056	3	7	the	the	DET
ajbmeb-3056	3	8	development	development	NOUN
ajbmeb-3056	3	9	of	of	ADP
ajbmeb-3056	3	10	financial	financial	ADJ
ajbmeb-3056	3	11	oversight	oversight	NOUN
ajbmeb-3056	3	12	systems	system	NOUN
ajbmeb-3056	3	13	and	and	CCONJ
ajbmeb-3056	3	14	highlights	highlight	NOUN
ajbmeb-3056	3	15	the	the	DET
ajbmeb-3056	3	16	diverse	diverse	ADJ
ajbmeb-3056	3	17	models	model	NOUN
ajbmeb-3056	3	18	implemented	implement	VERB
ajbmeb-3056	3	19	across	across	ADP
ajbmeb-3056	3	20	countries	country	NOUN
ajbmeb-3056	3	21	,	,	PUNCT
ajbmeb-3056	3	22	including	include	VERB
ajbmeb-3056	3	23	courts	court	NOUN
ajbmeb-3056	3	24	of	of	ADP
ajbmeb-3056	3	25	accounts	account	NOUN
ajbmeb-3056	3	26	,	,	PUNCT
ajbmeb-3056	3	27	audit	audit	NOUN
ajbmeb-3056	3	28	tribunals	tribunal	NOUN
ajbmeb-3056	3	29	,	,	PUNCT
ajbmeb-3056	3	30	and	and	CCONJ
ajbmeb-3056	3	31	supreme	supreme	ADJ
ajbmeb-3056	3	32	audit	audit	NOUN
ajbmeb-3056	3	33	institutions	institution	NOUN
ajbmeb-3056	3	34	.	.	PUNCT
ajbmeb-3056	4	1	state	state	NOUN
ajbmeb-3056	4	2	financial	financial	ADJ
ajbmeb-3056	4	3	control	control	NOUN
ajbmeb-3056	4	4	,	,	PUNCT
ajbmeb-3056	4	5	public	public	ADJ
ajbmeb-3056	4	6	audit	audit	NOUN
ajbmeb-3056	4	7	,	,	PUNCT
ajbmeb-3056	4	8	courts	court	NOUN
ajbmeb-3056	4	9	of	of	ADP
ajbmeb-3056	4	10	accounts	account	NOUN
ajbmeb-3056	4	11	,	,	PUNCT
ajbmeb-3056	4	12	supreme	supreme	ADJ
ajbmeb-3056	4	13	audit	audit	NOUN
ajbmeb-3056	4	14	institutions	institution	NOUN
ajbmeb-3056	4	15	(	(	PUNCT
ajbmeb-3056	4	16	sai	sai	PROPN
ajbmeb-3056	4	17	)	)	PUNCT
ajbmeb-3056	4	18	;	;	PUNCT
ajbmeb-3056	4	19	budget	budget	NOUN
ajbmeb-3056	4	20	oversight	oversight	NOUN
ajbmeb-3056	4	21	;	;	PUNCT
ajbmeb-3056	4	22	financial	financial	ADJ
ajbmeb-3056	4	23	accountability	accountability	NOUN
ajbmeb-3056	4	24	;	;	PUNCT
ajbmeb-3056	4	25	international	international	ADJ
ajbmeb-3056	4	26	models	model	NOUN
ajbmeb-3056	4	27	;	;	PUNCT
ajbmeb-3056	4	28	efficiency	efficiency	NOUN
ajbmeb-3056	4	29	;	;	PUNCT
ajbmeb-3056	4	30	transparency	transparency	NOUN
ajbmeb-3056	4	31	;	;	PUNCT
ajbmeb-3056	4	32	economic	economic	ADJ
ajbmeb-3056	4	33	security	security	NOUN
ajbmeb-3056	4	34	.	.	PUNCT
ajbmeb-3056	5	1	introduction	introduction	NOUN
ajbmeb-3056	5	2	international	international	ADJ
ajbmeb-3056	5	3	experience	experience	NOUN
ajbmeb-3056	5	4	shows	show	VERB
ajbmeb-3056	5	5	that	that	SCONJ
ajbmeb-3056	5	6	supervisory	supervisory	ADJ
ajbmeb-3056	5	7	authorities	authority	NOUN
ajbmeb-3056	5	8	operate	operate	VERB
ajbmeb-3056	5	9	quite	quite	ADV
ajbmeb-3056	5	10	effectively	effectively	ADV
ajbmeb-3056	5	11	at	at	ADP
ajbmeb-3056	5	12	various	various	ADJ
ajbmeb-3056	5	13	levels	level	NOUN
ajbmeb-3056	5	14	of	of	ADP
ajbmeb-3056	5	15	government	government	NOUN
ajbmeb-3056	5	16	,	,	PUNCT
ajbmeb-3056	5	17	particularly	particularly	ADV
ajbmeb-3056	5	18	in	in	ADP
ajbmeb-3056	5	19	the	the	DET
ajbmeb-3056	5	20	area	area	NOUN
ajbmeb-3056	5	21	of	of	ADP
ajbmeb-3056	5	22	budgetary	budgetary	ADJ
ajbmeb-3056	5	23	and	and	CCONJ
ajbmeb-3056	5	24	financial	financial	ADJ
ajbmeb-3056	5	25	management	management	NOUN
ajbmeb-3056	5	26	.	.	PUNCT
ajbmeb-3056	6	1	the	the	DET
ajbmeb-3056	6	2	existing	exist	VERB
ajbmeb-3056	6	3	system	system	NOUN
ajbmeb-3056	6	4	of	of	ADP
ajbmeb-3056	6	5	state	state	NOUN
ajbmeb-3056	6	6	financial	financial	ADJ
ajbmeb-3056	6	7	control	control	NOUN
ajbmeb-3056	6	8	in	in	ADP
ajbmeb-3056	6	9	a	a	DET
ajbmeb-3056	6	10	given	give	VERB
ajbmeb-3056	6	11	country	country	NOUN
ajbmeb-3056	6	12	typically	typically	ADV
ajbmeb-3056	6	13	reflects	reflect	VERB
ajbmeb-3056	6	14	unique	unique	ADJ
ajbmeb-3056	6	15	characteristics	characteristic	NOUN
ajbmeb-3056	6	16	shaped	shape	VERB
ajbmeb-3056	6	17	by	by	ADP
ajbmeb-3056	6	18	its	its	PRON
ajbmeb-3056	6	19	historical	historical	ADJ
ajbmeb-3056	6	20	development	development	NOUN
ajbmeb-3056	6	21	.	.	PUNCT
ajbmeb-3056	7	1	moreover	moreover	ADV
ajbmeb-3056	7	2	,	,	PUNCT
ajbmeb-3056	7	3	in	in	ADP
ajbmeb-3056	7	4	global	global	ADJ
ajbmeb-3056	7	5	practice	practice	NOUN
ajbmeb-3056	7	6	,	,	PUNCT
ajbmeb-3056	7	7	such	such	ADJ
ajbmeb-3056	7	8	bodies	body	NOUN
ajbmeb-3056	7	9	have	have	AUX
ajbmeb-3056	7	10	long	long	ADV
ajbmeb-3056	7	11	become	become	VERB
ajbmeb-3056	7	12	an	an	DET
ajbmeb-3056	7	13	integral	integral	ADJ
ajbmeb-3056	7	14	part	part	NOUN
ajbmeb-3056	7	15	of	of	ADP
ajbmeb-3056	7	16	democratic	democratic	ADJ
ajbmeb-3056	7	17	societies	society	NOUN
ajbmeb-3056	7	18	and	and	CCONJ
ajbmeb-3056	7	19	a	a	DET
ajbmeb-3056	7	20	fundamental	fundamental	ADJ
ajbmeb-3056	7	21	element	element	NOUN
ajbmeb-3056	7	22	in	in	ADP
ajbmeb-3056	7	23	the	the	DET
ajbmeb-3056	7	24	management	management	NOUN
ajbmeb-3056	7	25	of	of	ADP
ajbmeb-3056	7	26	public	public	ADJ
ajbmeb-3056	7	27	financial	financial	ADJ
ajbmeb-3056	7	28	resources	resource	NOUN
ajbmeb-3056	7	29	.	.	PUNCT
ajbmeb-3056	8	1	in	in	ADP
ajbmeb-3056	8	2	this	this	DET
ajbmeb-3056	8	3	context	context	NOUN
ajbmeb-3056	8	4	,	,	PUNCT
ajbmeb-3056	8	5	ensuring	ensure	VERB
ajbmeb-3056	8	6	the	the	DET
ajbmeb-3056	8	7	rational	rational	ADJ
ajbmeb-3056	8	8	,	,	PUNCT
ajbmeb-3056	8	9	efficient	efficient	ADJ
ajbmeb-3056	8	10	,	,	PUNCT
ajbmeb-3056	8	11	and	and	CCONJ
ajbmeb-3056	8	12	targeted	target	VERB
ajbmeb-3056	8	13	use	use	NOUN
ajbmeb-3056	8	14	of	of	ADP
ajbmeb-3056	8	15	state	state	NOUN
ajbmeb-3056	8	16	budget	budget	NOUN
ajbmeb-3056	8	17	funds	fund	NOUN
ajbmeb-3056	8	18	emerges	emerge	VERB
ajbmeb-3056	8	19	as	as	ADP
ajbmeb-3056	8	20	one	one	NUM
ajbmeb-3056	8	21	of	of	ADP
ajbmeb-3056	8	22	the	the	DET
ajbmeb-3056	8	23	key	key	ADJ
ajbmeb-3056	8	24	priorities	priority	NOUN
ajbmeb-3056	8	25	of	of	ADP
ajbmeb-3056	8	26	national	national	ADJ
ajbmeb-3056	8	27	fiscal	fiscal	ADJ
ajbmeb-3056	8	28	policy	policy	NOUN
ajbmeb-3056	8	29	.	.	PUNCT
ajbmeb-3056	9	1	a	a	DET
ajbmeb-3056	9	2	well	well	ADV
ajbmeb-3056	9	3	-	-	PUNCT
ajbmeb-3056	9	4	functioning	function	VERB
ajbmeb-3056	9	5	financial	financial	ADJ
ajbmeb-3056	9	6	control	control	NOUN
ajbmeb-3056	9	7	system	system	NOUN
ajbmeb-3056	9	8	plays	play	VERB
ajbmeb-3056	9	9	a	a	DET
ajbmeb-3056	9	10	critical	critical	ADJ
ajbmeb-3056	9	11	role	role	NOUN
ajbmeb-3056	9	12	in	in	ADP
ajbmeb-3056	9	13	achieving	achieve	VERB
ajbmeb-3056	9	14	this	this	DET
ajbmeb-3056	9	15	goal	goal	NOUN
ajbmeb-3056	9	16	by	by	ADP
ajbmeb-3056	9	17	enabling	enable	VERB
ajbmeb-3056	9	18	systematic	systematic	ADJ
ajbmeb-3056	9	19	and	and	CCONJ
ajbmeb-3056	9	20	transparent	transparent	ADJ
ajbmeb-3056	9	21	monitoring	monitoring	NOUN
ajbmeb-3056	9	22	of	of	ADP
ajbmeb-3056	9	23	budget	budget	NOUN
ajbmeb-3056	9	24	expenditures	expenditure	NOUN
ajbmeb-3056	9	25	,	,	PUNCT
ajbmeb-3056	9	26	preventing	prevent	VERB
ajbmeb-3056	9	27	violations	violation	NOUN
ajbmeb-3056	9	28	and	and	CCONJ
ajbmeb-3056	9	29	abuses	abuse	NOUN
ajbmeb-3056	9	30	,	,	PUNCT
ajbmeb-3056	9	31	and	and	CCONJ
ajbmeb-3056	9	32	reinforcing	reinforce	VERB
ajbmeb-3056	9	33	accountability	accountability	NOUN
ajbmeb-3056	9	34	mechanisms	mechanism	NOUN
ajbmeb-3056	9	35	.	.	PUNCT
ajbmeb-3056	10	1	given	give	VERB
ajbmeb-3056	10	2	these	these	DET
ajbmeb-3056	10	3	factors	factor	NOUN
ajbmeb-3056	10	4	,	,	PUNCT
ajbmeb-3056	10	5	it	it	PRON
ajbmeb-3056	10	6	becomes	become	VERB
ajbmeb-3056	10	7	especially	especially	ADV
ajbmeb-3056	10	8	important	important	ADJ
ajbmeb-3056	10	9	for	for	SCONJ
ajbmeb-3056	10	10	the	the	DET
ajbmeb-3056	10	11	country	country	NOUN
ajbmeb-3056	10	12	to	to	PART
ajbmeb-3056	10	13	clearly	clearly	ADV
ajbmeb-3056	10	14	define	define	VERB
ajbmeb-3056	10	15	the	the	DET
ajbmeb-3056	10	16	powers	power	NOUN
ajbmeb-3056	10	17	of	of	ADP
ajbmeb-3056	10	18	financial	financial	ADJ
ajbmeb-3056	10	19	control	control	NOUN
ajbmeb-3056	10	20	institutions	institution	NOUN
ajbmeb-3056	10	21	,	,	PUNCT
ajbmeb-3056	10	22	strengthen	strengthen	VERB
ajbmeb-3056	10	23	both	both	CCONJ
ajbmeb-3056	10	24	parliamentary	parliamentary	ADJ
ajbmeb-3056	10	25	and	and	CCONJ
ajbmeb-3056	10	26	public	public	ADJ
ajbmeb-3056	10	27	oversight	oversight	NOUN
ajbmeb-3056	10	28	of	of	ADP
ajbmeb-3056	10	29	their	their	PRON
ajbmeb-3056	10	30	operations	operation	NOUN
ajbmeb-3056	10	31	,	,	PUNCT
ajbmeb-3056	10	32	and	and	CCONJ
ajbmeb-3056	10	33	modernize	modernize	VERB
ajbmeb-3056	10	34	control	control	NOUN
ajbmeb-3056	10	35	mechanisms	mechanism	NOUN
ajbmeb-3056	10	36	through	through	ADP
ajbmeb-3056	10	37	the	the	DET
ajbmeb-3056	10	38	use	use	NOUN
ajbmeb-3056	10	39	of	of	ADP
ajbmeb-3056	10	40	information	information	NOUN
ajbmeb-3056	10	41	technologies	technology	NOUN
ajbmeb-3056	10	42	.	.	PUNCT
ajbmeb-3056	11	1	consequently	consequently	ADV
ajbmeb-3056	11	2	,	,	PUNCT
ajbmeb-3056	11	3	studying	study	VERB
ajbmeb-3056	11	4	international	international	ADJ
ajbmeb-3056	11	5	experience	experience	NOUN
ajbmeb-3056	11	6	in	in	ADP
ajbmeb-3056	11	7	the	the	DET
ajbmeb-3056	11	8	implementation	implementation	NOUN
ajbmeb-3056	11	9	and	and	CCONJ
ajbmeb-3056	11	10	functioning	functioning	NOUN
ajbmeb-3056	11	11	of	of	ADP
ajbmeb-3056	11	12	state	state	NOUN
ajbmeb-3056	11	13	financial	financial	ADJ
ajbmeb-3056	11	14	control	control	NOUN
ajbmeb-3056	11	15	systems	system	NOUN
ajbmeb-3056	11	16	holds	hold	VERB
ajbmeb-3056	11	17	considerable	considerable	ADJ
ajbmeb-3056	11	18	relevance	relevance	NOUN
ajbmeb-3056	11	19	and	and	CCONJ
ajbmeb-3056	11	20	practical	practical	ADJ
ajbmeb-3056	11	21	value	value	NOUN
ajbmeb-3056	11	22	for	for	ADP
ajbmeb-3056	11	23	our	our	PRON
ajbmeb-3056	11	24	country	country	NOUN
ajbmeb-3056	11	25	.	.	PUNCT
ajbmeb-3056	12	1	literature	literature	PROPN
ajbmeb-3056	12	2	review	review	NOUN
ajbmeb-3056	12	3	in	in	ADP
ajbmeb-3056	12	4	his	his	PRON
ajbmeb-3056	12	5	renowned	renowned	ADJ
ajbmeb-3056	12	6	study	study	NOUN
ajbmeb-3056	12	7	“	"	PUNCT
ajbmeb-3056	12	8	a	a	DET
ajbmeb-3056	12	9	public	public	ADJ
ajbmeb-3056	12	10	management	management	NOUN
ajbmeb-3056	12	11	for	for	ADP
ajbmeb-3056	12	12	all	all	DET
ajbmeb-3056	12	13	seasons	season	NOUN
ajbmeb-3056	12	14	?	?	PUNCT
ajbmeb-3056	12	15	”	"	PUNCT
ajbmeb-3056	12	16	,	,	PUNCT
ajbmeb-3056	12	17	christopher	christopher	PROPN
ajbmeb-3056	12	18	hood	hood	PROPN
ajbmeb-3056	12	19	analyzes	analyze	VERB
ajbmeb-3056	12	20	the	the	DET
ajbmeb-3056	12	21	possibilities	possibility	NOUN
ajbmeb-3056	12	22	of	of	ADP
ajbmeb-3056	12	23	utilizing	utilize	VERB
ajbmeb-3056	12	24	market	market	NOUN
ajbmeb-3056	12	25	mechanisms	mechanism	NOUN
ajbmeb-3056	12	26	in	in	ADP
ajbmeb-3056	12	27	public	public	ADJ
ajbmeb-3056	12	28	financial	financial	ADJ
ajbmeb-3056	12	29	management	management	NOUN
ajbmeb-3056	12	30	.	.	PUNCT
ajbmeb-3056	13	1	he	he	PRON
ajbmeb-3056	13	2	emphasizes	emphasize	VERB
ajbmeb-3056	13	3	that	that	SCONJ
ajbmeb-3056	13	4	principles	principle	NOUN
ajbmeb-3056	13	5	of	of	ADP
ajbmeb-3056	13	6	competition	competition	NOUN
ajbmeb-3056	13	7	,	,	PUNCT
ajbmeb-3056	13	8	choice	choice	NOUN
ajbmeb-3056	13	9	-	-	PUNCT
ajbmeb-3056	13	10	based	base	VERB
ajbmeb-3056	13	11	approaches	approach	NOUN
ajbmeb-3056	13	12	,	,	PUNCT
ajbmeb-3056	13	13	and	and	CCONJ
ajbmeb-3056	13	14	results	result	NOUN
ajbmeb-3056	13	15	-	-	PUNCT
ajbmeb-3056	13	16	oriented	orient	VERB
ajbmeb-3056	13	17	management	management	NOUN
ajbmeb-3056	13	18	systems	system	NOUN
ajbmeb-3056	13	19	play	play	VERB
ajbmeb-3056	13	20	a	a	DET
ajbmeb-3056	13	21	crucial	crucial	ADJ
ajbmeb-3056	13	22	role	role	NOUN
ajbmeb-3056	13	23	in	in	ADP
ajbmeb-3056	13	24	increasing	increase	VERB
ajbmeb-3056	13	25	the	the	DET
ajbmeb-3056	13	26	efficiency	efficiency	NOUN
ajbmeb-3056	13	27	of	of	ADP
ajbmeb-3056	13	28	treasury	treasury	NOUN
ajbmeb-3056	13	29	operations	operation	NOUN
ajbmeb-3056	13	30	and	and	CCONJ
ajbmeb-3056	13	31	public	public	ADJ
ajbmeb-3056	13	32	procurement	procurement	NOUN
ajbmeb-3056	13	33	systems	system	NOUN
ajbmeb-3056	13	34	.	.	PUNCT
ajbmeb-3056	14	1	american	american	ADJ
ajbmeb-3056	14	2	journal	journal	PROPN
ajbmeb-3056	14	3	of	of	ADP
ajbmeb-3056	14	4	business	business	NOUN
ajbmeb-3056	14	5	management	management	NOUN
ajbmeb-3056	14	6	,	,	PUNCT
ajbmeb-3056	14	7	economics	economic	NOUN
ajbmeb-3056	14	8	and	and	CCONJ
ajbmeb-3056	14	9	banking	banking	NOUN
ajbmeb-3056	14	10	volume	volume	NOUN
ajbmeb-3056	14	11	38	38	NUM
ajbmeb-3056	15	1	july2025	july2025	PROPN
ajbmeb-3056	15	2	p	p	NOUN
ajbmeb-3056	15	3	a	a	DET
ajbmeb-3056	15	4	g	g	NOUN
ajbmeb-3056	15	5	e	e	NOUN
ajbmeb-3056	15	6	|	|	NOUN
ajbmeb-3056	15	7	21	21	NUM
ajbmeb-3056	15	8	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-3056	15	9	according	accord	VERB
ajbmeb-3056	15	10	to	to	ADP
ajbmeb-3056	15	11	hood	hood	NOUN
ajbmeb-3056	15	12	,	,	PUNCT
ajbmeb-3056	15	13	the	the	DET
ajbmeb-3056	15	14	public	public	ADJ
ajbmeb-3056	15	15	procurement	procurement	NOUN
ajbmeb-3056	15	16	system	system	NOUN
ajbmeb-3056	15	17	is	be	AUX
ajbmeb-3056	15	18	not	not	PART
ajbmeb-3056	15	19	only	only	ADV
ajbmeb-3056	15	20	a	a	DET
ajbmeb-3056	15	21	tool	tool	NOUN
ajbmeb-3056	15	22	for	for	ADP
ajbmeb-3056	15	23	controlling	control	VERB
ajbmeb-3056	15	24	expenditures	expenditure	NOUN
ajbmeb-3056	15	25	but	but	CCONJ
ajbmeb-3056	15	26	also	also	ADV
ajbmeb-3056	15	27	a	a	DET
ajbmeb-3056	15	28	vital	vital	ADJ
ajbmeb-3056	15	29	platform	platform	NOUN
ajbmeb-3056	15	30	for	for	ADP
ajbmeb-3056	15	31	improving	improve	VERB
ajbmeb-3056	15	32	the	the	DET
ajbmeb-3056	15	33	overall	overall	ADJ
ajbmeb-3056	15	34	quality	quality	NOUN
ajbmeb-3056	15	35	of	of	ADP
ajbmeb-3056	15	36	public	public	ADJ
ajbmeb-3056	15	37	administration	administration	NOUN
ajbmeb-3056	15	38	[	[	X
ajbmeb-3056	15	39	1	1	NUM
ajbmeb-3056	15	40	]	]	PUNCT
ajbmeb-3056	15	41	.	.	PUNCT
ajbmeb-3056	16	1	in	in	ADP
ajbmeb-3056	16	2	his	his	PRON
ajbmeb-3056	16	3	scholarly	scholarly	ADJ
ajbmeb-3056	16	4	work	work	NOUN
ajbmeb-3056	16	5	“	"	PUNCT
ajbmeb-3056	16	6	procurement	procurement	NOUN
ajbmeb-3056	16	7	and	and	CCONJ
ajbmeb-3056	16	8	public	public	ADJ
ajbmeb-3056	16	9	management	management	NOUN
ajbmeb-3056	16	10	:	:	PUNCT
ajbmeb-3056	16	11	the	the	DET
ajbmeb-3056	16	12	fear	fear	NOUN
ajbmeb-3056	16	13	of	of	ADP
ajbmeb-3056	16	14	discretion	discretion	NOUN
ajbmeb-3056	16	15	and	and	CCONJ
ajbmeb-3056	16	16	the	the	DET
ajbmeb-3056	16	17	quality	quality	NOUN
ajbmeb-3056	16	18	of	of	ADP
ajbmeb-3056	16	19	government	government	NOUN
ajbmeb-3056	16	20	performance	performance	NOUN
ajbmeb-3056	16	21	”	"	PUNCT
ajbmeb-3056	16	22	,	,	PUNCT
ajbmeb-3056	16	23	steven	steven	PROPN
ajbmeb-3056	16	24	kelman	kelman	PROPN
ajbmeb-3056	16	25	discusses	discuss	VERB
ajbmeb-3056	16	26	the	the	DET
ajbmeb-3056	16	27	role	role	NOUN
ajbmeb-3056	16	28	of	of	ADP
ajbmeb-3056	16	29	discretion	discretion	NOUN
ajbmeb-3056	16	30	and	and	CCONJ
ajbmeb-3056	16	31	authority	authority	NOUN
ajbmeb-3056	16	32	in	in	ADP
ajbmeb-3056	16	33	public	public	ADJ
ajbmeb-3056	16	34	procurement	procurement	NOUN
ajbmeb-3056	16	35	processes	process	NOUN
ajbmeb-3056	16	36	.	.	PUNCT
ajbmeb-3056	17	1	he	he	PRON
ajbmeb-3056	17	2	argues	argue	VERB
ajbmeb-3056	17	3	that	that	SCONJ
ajbmeb-3056	17	4	,	,	PUNCT
ajbmeb-3056	17	5	rather	rather	ADV
ajbmeb-3056	17	6	than	than	ADP
ajbmeb-3056	17	7	avoiding	avoid	VERB
ajbmeb-3056	17	8	bureaucratic	bureaucratic	ADJ
ajbmeb-3056	17	9	boundaries	boundary	NOUN
ajbmeb-3056	17	10	entirely	entirely	ADV
ajbmeb-3056	17	11	,	,	PUNCT
ajbmeb-3056	17	12	granting	grant	VERB
ajbmeb-3056	17	13	a	a	DET
ajbmeb-3056	17	14	certain	certain	ADJ
ajbmeb-3056	17	15	level	level	NOUN
ajbmeb-3056	17	16	of	of	ADP
ajbmeb-3056	17	17	discretion	discretion	NOUN
ajbmeb-3056	17	18	to	to	ADP
ajbmeb-3056	17	19	local	local	ADJ
ajbmeb-3056	17	20	budgets	budget	NOUN
ajbmeb-3056	17	21	in	in	ADP
ajbmeb-3056	17	22	the	the	DET
ajbmeb-3056	17	23	use	use	NOUN
ajbmeb-3056	17	24	of	of	ADP
ajbmeb-3056	17	25	public	public	ADJ
ajbmeb-3056	17	26	funds	fund	NOUN
ajbmeb-3056	17	27	can	can	AUX
ajbmeb-3056	17	28	have	have	VERB
ajbmeb-3056	17	29	a	a	DET
ajbmeb-3056	17	30	positive	positive	ADJ
ajbmeb-3056	17	31	impact	impact	NOUN
ajbmeb-3056	17	32	on	on	ADP
ajbmeb-3056	17	33	the	the	DET
ajbmeb-3056	17	34	effectiveness	effectiveness	NOUN
ajbmeb-3056	17	35	of	of	ADP
ajbmeb-3056	17	36	public	public	ADJ
ajbmeb-3056	17	37	administration	administration	NOUN
ajbmeb-3056	18	1	[	[	X
ajbmeb-3056	18	2	2	2	NUM
ajbmeb-3056	18	3	]	]	PUNCT
ajbmeb-3056	18	4	.	.	PUNCT
ajbmeb-3056	19	1	y.m	y.m	PROPN
ajbmeb-3056	19	2	.	.	PROPN
ajbmeb-3056	19	3	voronin	voronin	PROPN
ajbmeb-3056	19	4	views	view	VERB
ajbmeb-3056	19	5	financial	financial	ADJ
ajbmeb-3056	19	6	control	control	NOUN
ajbmeb-3056	19	7	not	not	PART
ajbmeb-3056	19	8	merely	merely	ADV
ajbmeb-3056	19	9	as	as	ADP
ajbmeb-3056	19	10	a	a	DET
ajbmeb-3056	19	11	process	process	NOUN
ajbmeb-3056	19	12	of	of	ADP
ajbmeb-3056	19	13	ensuring	ensure	VERB
ajbmeb-3056	19	14	legality	legality	NOUN
ajbmeb-3056	19	15	,	,	PUNCT
ajbmeb-3056	19	16	but	but	CCONJ
ajbmeb-3056	19	17	also	also	ADV
ajbmeb-3056	19	18	as	as	ADP
ajbmeb-3056	19	19	a	a	DET
ajbmeb-3056	19	20	mechanism	mechanism	NOUN
ajbmeb-3056	19	21	for	for	ADP
ajbmeb-3056	19	22	assessing	assess	VERB
ajbmeb-3056	19	23	the	the	DET
ajbmeb-3056	19	24	efficiency	efficiency	NOUN
ajbmeb-3056	19	25	and	and	CCONJ
ajbmeb-3056	19	26	effectiveness	effectiveness	NOUN
ajbmeb-3056	19	27	of	of	ADP
ajbmeb-3056	19	28	a	a	DET
ajbmeb-3056	19	29	management	management	NOUN
ajbmeb-3056	19	30	object	object	NOUN
ajbmeb-3056	19	31	[	[	X
ajbmeb-3056	19	32	3	3	NUM
ajbmeb-3056	19	33	]	]	PUNCT
ajbmeb-3056	19	34	.	.	PUNCT
ajbmeb-3056	20	1	according	accord	VERB
ajbmeb-3056	20	2	to	to	ADP
ajbmeb-3056	20	3	a.n	a.n	PROPN
ajbmeb-3056	20	4	.	.	PROPN
ajbmeb-3056	20	5	kozyrin	kozyrin	PROPN
ajbmeb-3056	20	6	,	,	PUNCT
ajbmeb-3056	20	7	financial	financial	ADJ
ajbmeb-3056	20	8	control	control	NOUN
ajbmeb-3056	20	9	is	be	AUX
ajbmeb-3056	20	10	defined	define	VERB
ajbmeb-3056	20	11	as	as	ADP
ajbmeb-3056	20	12	the	the	DET
ajbmeb-3056	20	13	activity	activity	NOUN
ajbmeb-3056	20	14	of	of	ADP
ajbmeb-3056	20	15	state	state	NOUN
ajbmeb-3056	20	16	authorities	authority	NOUN
ajbmeb-3056	20	17	carried	carry	VERB
ajbmeb-3056	20	18	out	out	ADP
ajbmeb-3056	20	19	through	through	ADP
ajbmeb-3056	20	20	specific	specific	ADJ
ajbmeb-3056	20	21	forms	form	NOUN
ajbmeb-3056	20	22	and	and	CCONJ
ajbmeb-3056	20	23	methods	method	NOUN
ajbmeb-3056	20	24	,	,	PUNCT
ajbmeb-3056	20	25	and	and	CCONJ
ajbmeb-3056	20	26	in	in	ADP
ajbmeb-3056	20	27	some	some	DET
ajbmeb-3056	20	28	cases	case	NOUN
ajbmeb-3056	20	29	,	,	PUNCT
ajbmeb-3056	20	30	also	also	ADV
ajbmeb-3056	20	31	by	by	ADP
ajbmeb-3056	20	32	non	non	ADJ
ajbmeb-3056	20	33	-	-	ADJ
ajbmeb-3056	20	34	governmental	governmental	ADJ
ajbmeb-3056	20	35	bodies	body	NOUN
ajbmeb-3056	20	36	authorized	authorize	VERB
ajbmeb-3056	20	37	to	to	PART
ajbmeb-3056	20	38	determine	determine	VERB
ajbmeb-3056	20	39	the	the	DET
ajbmeb-3056	20	40	legality	legality	NOUN
ajbmeb-3056	20	41	and	and	CCONJ
ajbmeb-3056	20	42	reliability	reliability	NOUN
ajbmeb-3056	20	43	of	of	ADP
ajbmeb-3056	20	44	financial	financial	ADJ
ajbmeb-3056	20	45	operations	operation	NOUN
ajbmeb-3056	20	46	.	.	PUNCT
ajbmeb-3056	21	1	he	he	PRON
ajbmeb-3056	21	2	explains	explain	VERB
ajbmeb-3056	21	3	it	it	PRON
ajbmeb-3056	21	4	as	as	ADP
ajbmeb-3056	21	5	an	an	DET
ajbmeb-3056	21	6	objective	objective	ADJ
ajbmeb-3056	21	7	assessment	assessment	NOUN
ajbmeb-3056	21	8	of	of	ADP
ajbmeb-3056	21	9	the	the	DET
ajbmeb-3056	21	10	economic	economic	ADJ
ajbmeb-3056	21	11	efficiency	efficiency	NOUN
ajbmeb-3056	21	12	of	of	ADP
ajbmeb-3056	21	13	financial	financial	ADJ
ajbmeb-3056	21	14	and	and	CCONJ
ajbmeb-3056	21	15	economic	economic	ADJ
ajbmeb-3056	21	16	activities	activity	NOUN
ajbmeb-3056	21	17	,	,	PUNCT
ajbmeb-3056	21	18	aimed	aim	VERB
ajbmeb-3056	21	19	at	at	ADP
ajbmeb-3056	21	20	identifying	identify	VERB
ajbmeb-3056	21	21	reserves	reserve	NOUN
ajbmeb-3056	21	22	for	for	ADP
ajbmeb-3056	21	23	improvement	improvement	NOUN
ajbmeb-3056	21	24	,	,	PUNCT
ajbmeb-3056	21	25	increasing	increase	VERB
ajbmeb-3056	21	26	budgetary	budgetary	ADJ
ajbmeb-3056	21	27	profitability	profitability	NOUN
ajbmeb-3056	21	28	,	,	PUNCT
ajbmeb-3056	21	29	and	and	CCONJ
ajbmeb-3056	21	30	maintaining	maintain	VERB
ajbmeb-3056	21	31	public	public	ADJ
ajbmeb-3056	21	32	ownership	ownership	NOUN
ajbmeb-3056	21	33	of	of	ADP
ajbmeb-3056	21	34	assets	asset	NOUN
ajbmeb-3056	21	35	[	[	X
ajbmeb-3056	21	36	4	4	NUM
ajbmeb-3056	21	37	]	]	PUNCT
ajbmeb-3056	21	38	.	.	PUNCT
ajbmeb-3056	22	1	according	accord	VERB
ajbmeb-3056	22	2	to	to	ADP
ajbmeb-3056	22	3	a.v	a.v	PROPN
ajbmeb-3056	22	4	.	.	PROPN
ajbmeb-3056	22	5	vakhobov	vakhobov	PROPN
ajbmeb-3056	22	6	and	and	CCONJ
ajbmeb-3056	22	7	t.s	t.s	PROPN
ajbmeb-3056	22	8	.	.	PROPN
ajbmeb-3056	22	9	malikov	malikov	PROPN
ajbmeb-3056	22	10	,	,	PUNCT
ajbmeb-3056	22	11	in	in	ADP
ajbmeb-3056	22	12	order	order	NOUN
ajbmeb-3056	22	13	to	to	PART
ajbmeb-3056	22	14	properly	properly	ADV
ajbmeb-3056	22	15	organize	organize	VERB
ajbmeb-3056	22	16	and	and	CCONJ
ajbmeb-3056	22	17	effectively	effectively	ADV
ajbmeb-3056	22	18	implement	implement	VERB
ajbmeb-3056	22	19	financial	financial	ADJ
ajbmeb-3056	22	20	control	control	NOUN
ajbmeb-3056	22	21	,	,	PUNCT
ajbmeb-3056	22	22	it	it	PRON
ajbmeb-3056	22	23	is	be	AUX
ajbmeb-3056	22	24	necessary	necessary	ADJ
ajbmeb-3056	22	25	to	to	PART
ajbmeb-3056	22	26	classify	classify	VERB
ajbmeb-3056	22	27	on	on	ADP
ajbmeb-3056	22	28	certain	certain	ADJ
ajbmeb-3056	22	29	criteria	criterion	NOUN
ajbmeb-3056	22	30	such	such	ADJ
ajbmeb-3056	22	31	as	as	ADP
ajbmeb-3056	22	32	the	the	DET
ajbmeb-3056	22	33	regulatory	regulatory	ADJ
ajbmeb-3056	22	34	framework	framework	NOUN
ajbmeb-3056	22	35	governing	govern	VERB
ajbmeb-3056	22	36	its	its	PRON
ajbmeb-3056	22	37	execution	execution	NOUN
ajbmeb-3056	22	38	,	,	PUNCT
ajbmeb-3056	22	39	the	the	DET
ajbmeb-3056	22	40	timing	timing	NOUN
ajbmeb-3056	22	41	of	of	ADP
ajbmeb-3056	22	42	its	its	PRON
ajbmeb-3056	22	43	implementation	implementation	NOUN
ajbmeb-3056	22	44	,	,	PUNCT
ajbmeb-3056	22	45	the	the	DET
ajbmeb-3056	22	46	subjects	subject	NOUN
ajbmeb-3056	22	47	of	of	ADP
ajbmeb-3056	22	48	control	control	NOUN
ajbmeb-3056	22	49	,	,	PUNCT
ajbmeb-3056	22	50	and	and	CCONJ
ajbmeb-3056	22	51	the	the	DET
ajbmeb-3056	22	52	objects	object	NOUN
ajbmeb-3056	22	53	being	be	AUX
ajbmeb-3056	22	54	monitored	monitor	VERB
ajbmeb-3056	22	55	[	[	PUNCT
ajbmeb-3056	22	56	5	5	NUM
ajbmeb-3056	22	57	]	]	PUNCT
ajbmeb-3056	22	58	.	.	PUNCT
ajbmeb-3056	23	1	v.sh	v.sh	PROPN
ajbmeb-3056	23	2	.	.	PROPN
ajbmeb-3056	23	3	nuritdinova	nuritdinova	PROPN
ajbmeb-3056	23	4	and	and	CCONJ
ajbmeb-3056	23	5	m.a	m.a	PROPN
ajbmeb-3056	23	6	.	.	PROPN
ajbmeb-3056	23	7	sharapova	sharapova	PROPN
ajbmeb-3056	23	8	emphasize	emphasize	VERB
ajbmeb-3056	23	9	that	that	SCONJ
ajbmeb-3056	23	10	organizing	organize	VERB
ajbmeb-3056	23	11	financial	financial	ADJ
ajbmeb-3056	23	12	control	control	NOUN
ajbmeb-3056	23	13	is	be	AUX
ajbmeb-3056	23	14	an	an	DET
ajbmeb-3056	23	15	essential	essential	ADJ
ajbmeb-3056	23	16	component	component	NOUN
ajbmeb-3056	23	17	of	of	ADP
ajbmeb-3056	23	18	financial	financial	ADJ
ajbmeb-3056	23	19	resource	resource	NOUN
ajbmeb-3056	23	20	management	management	NOUN
ajbmeb-3056	23	21	.	.	PUNCT
ajbmeb-3056	24	1	in	in	ADP
ajbmeb-3056	24	2	their	their	PRON
ajbmeb-3056	24	3	view	view	NOUN
ajbmeb-3056	24	4	,	,	PUNCT
ajbmeb-3056	24	5	financial	financial	ADJ
ajbmeb-3056	24	6	control	control	NOUN
ajbmeb-3056	24	7	not	not	PART
ajbmeb-3056	24	8	only	only	ADV
ajbmeb-3056	24	9	ensures	ensure	VERB
ajbmeb-3056	24	10	the	the	DET
ajbmeb-3056	24	11	legality	legality	NOUN
ajbmeb-3056	24	12	and	and	CCONJ
ajbmeb-3056	24	13	appropriateness	appropriateness	NOUN
ajbmeb-3056	24	14	of	of	ADP
ajbmeb-3056	24	15	financial	financial	ADJ
ajbmeb-3056	24	16	activities	activity	NOUN
ajbmeb-3056	24	17	but	but	CCONJ
ajbmeb-3056	24	18	also	also	ADV
ajbmeb-3056	24	19	reflects	reflect	VERB
ajbmeb-3056	24	20	the	the	DET
ajbmeb-3056	24	21	accountability	accountability	NOUN
ajbmeb-3056	24	22	of	of	ADP
ajbmeb-3056	24	23	the	the	DET
ajbmeb-3056	24	24	state	state	NOUN
ajbmeb-3056	24	25	and	and	CCONJ
ajbmeb-3056	24	26	economic	economic	ADJ
ajbmeb-3056	24	27	entities	entity	NOUN
ajbmeb-3056	24	28	to	to	ADP
ajbmeb-3056	24	29	society	society	NOUN
ajbmeb-3056	24	30	[	[	X
ajbmeb-3056	24	31	6	6	NUM
ajbmeb-3056	24	32	]	]	PUNCT
ajbmeb-3056	24	33	.	.	PUNCT
ajbmeb-3056	25	1	research	research	NOUN
ajbmeb-3056	25	2	methodology	methodology	NOUN
ajbmeb-3056	25	3	this	this	DET
ajbmeb-3056	25	4	research	research	NOUN
ajbmeb-3056	25	5	employs	employ	VERB
ajbmeb-3056	25	6	a	a	DET
ajbmeb-3056	25	7	qualitative	qualitative	ADJ
ajbmeb-3056	25	8	methodology	methodology	NOUN
ajbmeb-3056	25	9	grounded	ground	VERB
ajbmeb-3056	25	10	in	in	ADP
ajbmeb-3056	25	11	the	the	DET
ajbmeb-3056	25	12	analysis	analysis	NOUN
ajbmeb-3056	25	13	of	of	ADP
ajbmeb-3056	25	14	both	both	CCONJ
ajbmeb-3056	25	15	theoretical	theoretical	ADJ
ajbmeb-3056	25	16	concepts	concept	NOUN
ajbmeb-3056	25	17	and	and	CCONJ
ajbmeb-3056	25	18	international	international	ADJ
ajbmeb-3056	25	19	best	good	ADJ
ajbmeb-3056	25	20	practices	practice	NOUN
ajbmeb-3056	25	21	related	relate	VERB
ajbmeb-3056	25	22	to	to	ADP
ajbmeb-3056	25	23	public	public	ADJ
ajbmeb-3056	25	24	financial	financial	ADJ
ajbmeb-3056	25	25	control	control	NOUN
ajbmeb-3056	25	26	systems	system	NOUN
ajbmeb-3056	25	27	.	.	PUNCT
ajbmeb-3056	26	1	the	the	DET
ajbmeb-3056	26	2	study	study	NOUN
ajbmeb-3056	26	3	is	be	AUX
ajbmeb-3056	26	4	based	base	VERB
ajbmeb-3056	26	5	on	on	ADP
ajbmeb-3056	26	6	a	a	DET
ajbmeb-3056	26	7	descriptive	descriptive	ADJ
ajbmeb-3056	26	8	-	-	ADJ
ajbmeb-3056	26	9	analytical	analytical	ADJ
ajbmeb-3056	26	10	approach	approach	NOUN
ajbmeb-3056	26	11	,	,	PUNCT
ajbmeb-3056	26	12	which	which	PRON
ajbmeb-3056	26	13	involves	involve	VERB
ajbmeb-3056	26	14	the	the	DET
ajbmeb-3056	26	15	collection	collection	NOUN
ajbmeb-3056	26	16	,	,	PUNCT
ajbmeb-3056	26	17	review	review	NOUN
ajbmeb-3056	26	18	,	,	PUNCT
ajbmeb-3056	26	19	and	and	CCONJ
ajbmeb-3056	26	20	synthesis	synthesis	NOUN
ajbmeb-3056	26	21	of	of	ADP
ajbmeb-3056	26	22	academic	academic	ADJ
ajbmeb-3056	26	23	literature	literature	NOUN
ajbmeb-3056	26	24	,	,	PUNCT
ajbmeb-3056	26	25	government	government	NOUN
ajbmeb-3056	26	26	reports	report	NOUN
ajbmeb-3056	26	27	,	,	PUNCT
ajbmeb-3056	26	28	and	and	CCONJ
ajbmeb-3056	26	29	relevant	relevant	ADJ
ajbmeb-3056	26	30	legal	legal	ADJ
ajbmeb-3056	26	31	documents	document	NOUN
ajbmeb-3056	26	32	to	to	PART
ajbmeb-3056	26	33	explore	explore	VERB
ajbmeb-3056	26	34	the	the	DET
ajbmeb-3056	26	35	evolution	evolution	NOUN
ajbmeb-3056	26	36	,	,	PUNCT
ajbmeb-3056	26	37	structure	structure	NOUN
ajbmeb-3056	26	38	,	,	PUNCT
ajbmeb-3056	26	39	and	and	CCONJ
ajbmeb-3056	26	40	effectiveness	effectiveness	NOUN
ajbmeb-3056	26	41	of	of	ADP
ajbmeb-3056	26	42	financial	financial	ADJ
ajbmeb-3056	26	43	control	control	NOUN
ajbmeb-3056	26	44	mechanisms	mechanism	NOUN
ajbmeb-3056	26	45	.	.	PUNCT
ajbmeb-3056	27	1	results	result	NOUN
ajbmeb-3056	27	2	and	and	CCONJ
ajbmeb-3056	27	3	analysis	analysis	NOUN
ajbmeb-3056	27	4	state	state	NOUN
ajbmeb-3056	27	5	financial	financial	ADJ
ajbmeb-3056	27	6	control	control	NOUN
ajbmeb-3056	27	7	is	be	AUX
ajbmeb-3056	27	8	defined	define	VERB
ajbmeb-3056	27	9	as	as	ADP
ajbmeb-3056	27	10	a	a	DET
ajbmeb-3056	27	11	legally	legally	ADV
ajbmeb-3056	27	12	regulated	regulate	VERB
ajbmeb-3056	27	13	set	set	NOUN
ajbmeb-3056	27	14	of	of	ADP
ajbmeb-3056	27	15	activities	activity	NOUN
ajbmeb-3056	27	16	carried	carry	VERB
ajbmeb-3056	27	17	out	out	ADP
ajbmeb-3056	27	18	by	by	ADP
ajbmeb-3056	27	19	public	public	ADJ
ajbmeb-3056	27	20	authorities	authority	NOUN
ajbmeb-3056	27	21	and	and	CCONJ
ajbmeb-3056	27	22	administrative	administrative	ADJ
ajbmeb-3056	27	23	institutions	institution	NOUN
ajbmeb-3056	27	24	at	at	ADP
ajbmeb-3056	27	25	various	various	ADJ
ajbmeb-3056	27	26	levels	level	NOUN
ajbmeb-3056	27	27	of	of	ADP
ajbmeb-3056	27	28	governance	governance	NOUN
ajbmeb-3056	27	29	,	,	PUNCT
ajbmeb-3056	27	30	aimed	aim	VERB
ajbmeb-3056	27	31	at	at	ADP
ajbmeb-3056	27	32	ensuring	ensure	VERB
ajbmeb-3056	27	33	the	the	DET
ajbmeb-3056	27	34	legality	legality	NOUN
ajbmeb-3056	27	35	,	,	PUNCT
ajbmeb-3056	27	36	efficiency	efficiency	NOUN
ajbmeb-3056	27	37	,	,	PUNCT
ajbmeb-3056	27	38	and	and	CCONJ
ajbmeb-3056	27	39	transparency	transparency	NOUN
ajbmeb-3056	27	40	of	of	ADP
ajbmeb-3056	27	41	public	public	ADJ
ajbmeb-3056	27	42	financial	financial	ADJ
ajbmeb-3056	27	43	management	management	NOUN
ajbmeb-3056	27	44	.	.	PUNCT
ajbmeb-3056	28	1	its	its	PRON
ajbmeb-3056	28	2	core	core	NOUN
ajbmeb-3056	28	3	objective	objective	NOUN
ajbmeb-3056	28	4	is	be	AUX
ajbmeb-3056	28	5	to	to	PART
ajbmeb-3056	28	6	detect	detect	VERB
ajbmeb-3056	28	7	,	,	PUNCT
ajbmeb-3056	28	8	prevent	prevent	NOUN
ajbmeb-3056	28	9	,	,	PUNCT
ajbmeb-3056	28	10	and	and	CCONJ
ajbmeb-3056	28	11	mitigate	mitigate	VERB
ajbmeb-3056	28	12	irregularities	irregularity	NOUN
ajbmeb-3056	28	13	,	,	PUNCT
ajbmeb-3056	28	14	abuses	abuse	NOUN
ajbmeb-3056	28	15	,	,	PUNCT
ajbmeb-3056	28	16	and	and	CCONJ
ajbmeb-3056	28	17	inefficiencies	inefficiency	NOUN
ajbmeb-3056	28	18	in	in	ADP
ajbmeb-3056	28	19	the	the	DET
ajbmeb-3056	28	20	use	use	NOUN
ajbmeb-3056	28	21	of	of	ADP
ajbmeb-3056	28	22	public	public	ADJ
ajbmeb-3056	28	23	financial	financial	ADJ
ajbmeb-3056	28	24	and	and	CCONJ
ajbmeb-3056	28	25	material	material	ADJ
ajbmeb-3056	28	26	resources	resource	NOUN
ajbmeb-3056	28	27	,	,	PUNCT
ajbmeb-3056	28	28	including	include	VERB
ajbmeb-3056	28	29	alienable	alienable	ADJ
ajbmeb-3056	28	30	intangible	intangible	ADJ
ajbmeb-3056	28	31	assets	asset	NOUN
ajbmeb-3056	28	32	and	and	CCONJ
ajbmeb-3056	28	33	state	state	NOUN
ajbmeb-3056	28	34	property	property	NOUN
ajbmeb-3056	28	35	rights	right	NOUN
ajbmeb-3056	28	36	,	,	PUNCT
ajbmeb-3056	28	37	which	which	PRON
ajbmeb-3056	28	38	may	may	AUX
ajbmeb-3056	28	39	pose	pose	VERB
ajbmeb-3056	28	40	direct	direct	ADJ
ajbmeb-3056	28	41	or	or	CCONJ
ajbmeb-3056	28	42	indirect	indirect	ADJ
ajbmeb-3056	28	43	fiscal	fiscal	ADJ
ajbmeb-3056	28	44	and/or	and/or	CCONJ
ajbmeb-3056	28	45	material	material	NOUN
ajbmeb-3056	28	46	risks	risk	NOUN
ajbmeb-3056	28	47	to	to	ADP
ajbmeb-3056	28	48	the	the	DET
ajbmeb-3056	28	49	state	state	NOUN
ajbmeb-3056	28	50	.	.	PUNCT
ajbmeb-3056	29	1	in	in	ADP
ajbmeb-3056	29	2	addition	addition	NOUN
ajbmeb-3056	29	3	to	to	ADP
ajbmeb-3056	29	4	addressing	address	VERB
ajbmeb-3056	29	5	violations	violation	NOUN
ajbmeb-3056	29	6	of	of	ADP
ajbmeb-3056	29	7	financial	financial	ADJ
ajbmeb-3056	29	8	and	and	CCONJ
ajbmeb-3056	29	9	economic	economic	ADJ
ajbmeb-3056	29	10	legislation	legislation	NOUN
ajbmeb-3056	29	11	—	—	PUNCT
ajbmeb-3056	29	12	particularly	particularly	ADV
ajbmeb-3056	29	13	in	in	ADP
ajbmeb-3056	29	14	the	the	DET
ajbmeb-3056	29	15	budgetary	budgetary	ADJ
ajbmeb-3056	29	16	domain	domain	NOUN
ajbmeb-3056	29	17	—	—	PUNCT
ajbmeb-3056	29	18	state	state	NOUN
ajbmeb-3056	29	19	financial	financial	ADJ
ajbmeb-3056	29	20	control	control	NOUN
ajbmeb-3056	29	21	seeks	seek	VERB
ajbmeb-3056	29	22	to	to	PART
ajbmeb-3056	29	23	identify	identify	VERB
ajbmeb-3056	29	24	systemic	systemic	ADJ
ajbmeb-3056	29	25	deficiencies	deficiency	NOUN
ajbmeb-3056	29	26	in	in	ADP
ajbmeb-3056	29	27	the	the	DET
ajbmeb-3056	29	28	organization	organization	NOUN
ajbmeb-3056	29	29	and	and	CCONJ
ajbmeb-3056	29	30	management	management	NOUN
ajbmeb-3056	29	31	of	of	ADP
ajbmeb-3056	29	32	financial	financial	ADJ
ajbmeb-3056	29	33	operations	operation	NOUN
ajbmeb-3056	29	34	across	across	ADP
ajbmeb-3056	29	35	public	public	ADJ
ajbmeb-3056	29	36	sector	sector	NOUN
ajbmeb-3056	29	37	entities	entity	NOUN
ajbmeb-3056	29	38	,	,	PUNCT
ajbmeb-3056	29	39	state	state	NOUN
ajbmeb-3056	29	40	-	-	PUNCT
ajbmeb-3056	29	41	owned	own	VERB
ajbmeb-3056	29	42	enterprises	enterprise	NOUN
ajbmeb-3056	29	43	,	,	PUNCT
ajbmeb-3056	29	44	and	and	CCONJ
ajbmeb-3056	29	45	institutions	institution	NOUN
ajbmeb-3056	29	46	closely	closely	ADV
ajbmeb-3056	29	47	linked	link	VERB
ajbmeb-3056	29	48	to	to	ADP
ajbmeb-3056	29	49	public	public	ADJ
ajbmeb-3056	29	50	administration	administration	NOUN
ajbmeb-3056	29	51	.	.	PUNCT
ajbmeb-3056	30	1	it	it	PRON
ajbmeb-3056	30	2	also	also	ADV
ajbmeb-3056	30	3	plays	play	VERB
ajbmeb-3056	30	4	a	a	DET
ajbmeb-3056	30	5	critical	critical	ADJ
ajbmeb-3056	30	6	role	role	NOUN
ajbmeb-3056	30	7	in	in	ADP
ajbmeb-3056	30	8	safeguarding	safeguard	VERB
ajbmeb-3056	30	9	the	the	DET
ajbmeb-3056	30	10	financial	financial	ADJ
ajbmeb-3056	30	11	and	and	CCONJ
ajbmeb-3056	30	12	economic	economic	ADJ
ajbmeb-3056	30	13	security	security	NOUN
ajbmeb-3056	30	14	of	of	ADP
ajbmeb-3056	30	15	the	the	DET
ajbmeb-3056	30	16	state	state	NOUN
ajbmeb-3056	30	17	.	.	PUNCT
ajbmeb-3056	31	1	american	american	PROPN
ajbmeb-3056	31	2	journal	journal	PROPN
ajbmeb-3056	31	3	of	of	ADP
ajbmeb-3056	31	4	business	business	NOUN
ajbmeb-3056	31	5	management	management	NOUN
ajbmeb-3056	31	6	,	,	PUNCT
ajbmeb-3056	31	7	economics	economic	NOUN
ajbmeb-3056	31	8	and	and	CCONJ
ajbmeb-3056	31	9	banking	banking	NOUN
ajbmeb-3056	31	10	volume	volume	NOUN
ajbmeb-3056	31	11	38	38	NUM
ajbmeb-3056	32	1	july2025	july2025	PROPN
ajbmeb-3056	32	2	p	p	NOUN
ajbmeb-3056	32	3	a	a	DET
ajbmeb-3056	32	4	g	g	NOUN
ajbmeb-3056	32	5	e	e	NOUN
ajbmeb-3056	32	6	|	|	NOUN
ajbmeb-3056	32	7	22	22	NUM
ajbmeb-3056	32	8	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-3056	32	9	globally	globally	ADV
ajbmeb-3056	32	10	,	,	PUNCT
ajbmeb-3056	32	11	the	the	DET
ajbmeb-3056	32	12	fundamental	fundamental	ADJ
ajbmeb-3056	32	13	functions	function	NOUN
ajbmeb-3056	32	14	of	of	ADP
ajbmeb-3056	32	15	state	state	NOUN
ajbmeb-3056	32	16	and	and	CCONJ
ajbmeb-3056	32	17	municipal	municipal	ADJ
ajbmeb-3056	32	18	financial	financial	ADJ
ajbmeb-3056	32	19	control	control	NOUN
ajbmeb-3056	32	20	are	be	AUX
ajbmeb-3056	32	21	well	well	ADV
ajbmeb-3056	32	22	-	-	PUNCT
ajbmeb-3056	32	23	established	establish	VERB
ajbmeb-3056	32	24	and	and	CCONJ
ajbmeb-3056	32	25	include	include	VERB
ajbmeb-3056	32	26	:	:	PUNCT
ajbmeb-3056	32	27	oversight	oversight	NOUN
ajbmeb-3056	32	28	of	of	ADP
ajbmeb-3056	32	29	budgetary	budgetary	ADJ
ajbmeb-3056	32	30	fund	fund	NOUN
ajbmeb-3056	32	31	inflows	inflow	NOUN
ajbmeb-3056	32	32	and	and	CCONJ
ajbmeb-3056	32	33	expenditures	expenditure	NOUN
ajbmeb-3056	32	34	;	;	PUNCT
ajbmeb-3056	32	35	monitoring	monitor	VERB
ajbmeb-3056	32	36	the	the	DET
ajbmeb-3056	32	37	use	use	NOUN
ajbmeb-3056	32	38	,	,	PUNCT
ajbmeb-3056	32	39	privatization	privatization	NOUN
ajbmeb-3056	32	40	,	,	PUNCT
ajbmeb-3056	32	41	and	and	CCONJ
ajbmeb-3056	32	42	nationalization	nationalization	NOUN
ajbmeb-3056	32	43	of	of	ADP
ajbmeb-3056	32	44	public	public	ADJ
ajbmeb-3056	32	45	property	property	NOUN
ajbmeb-3056	32	46	;	;	PUNCT
ajbmeb-3056	32	47	supervision	supervision	NOUN
ajbmeb-3056	32	48	of	of	ADP
ajbmeb-3056	32	49	off	off	ADP
ajbmeb-3056	32	50	-	-	PUNCT
ajbmeb-3056	32	51	budget	budget	NOUN
ajbmeb-3056	32	52	state	state	NOUN
ajbmeb-3056	32	53	and	and	CCONJ
ajbmeb-3056	32	54	municipal	municipal	ADJ
ajbmeb-3056	32	55	financial	financial	ADJ
ajbmeb-3056	32	56	activities	activity	NOUN
ajbmeb-3056	32	57	;	;	PUNCT
ajbmeb-3056	32	58	control	control	NOUN
ajbmeb-3056	32	59	of	of	ADP
ajbmeb-3056	32	60	fund	fund	NOUN
ajbmeb-3056	32	61	movements	movement	NOUN
ajbmeb-3056	32	62	in	in	ADP
ajbmeb-3056	32	63	banks	bank	NOUN
ajbmeb-3056	32	64	and	and	CCONJ
ajbmeb-3056	32	65	financial	financial	ADJ
ajbmeb-3056	32	66	institutions	institution	NOUN
ajbmeb-3056	32	67	;	;	PUNCT
ajbmeb-3056	32	68	assessment	assessment	NOUN
ajbmeb-3056	32	69	of	of	ADP
ajbmeb-3056	32	70	the	the	DET
ajbmeb-3056	32	71	effectiveness	effectiveness	NOUN
ajbmeb-3056	32	72	and	and	CCONJ
ajbmeb-3056	32	73	legality	legality	NOUN
ajbmeb-3056	32	74	of	of	ADP
ajbmeb-3056	32	75	tax	tax	NOUN
ajbmeb-3056	32	76	benefits	benefit	NOUN
ajbmeb-3056	32	77	and	and	CCONJ
ajbmeb-3056	32	78	government	government	NOUN
ajbmeb-3056	32	79	subsidies	subsidy	NOUN
ajbmeb-3056	32	80	;	;	PUNCT
ajbmeb-3056	32	81	and	and	CCONJ
ajbmeb-3056	32	82	the	the	DET
ajbmeb-3056	32	83	prevention	prevention	NOUN
ajbmeb-3056	32	84	and	and	CCONJ
ajbmeb-3056	32	85	suppression	suppression	NOUN
ajbmeb-3056	32	86	of	of	ADP
ajbmeb-3056	32	87	financial	financial	ADJ
ajbmeb-3056	32	88	misconduct	misconduct	NOUN
ajbmeb-3056	32	89	and	and	CCONJ
ajbmeb-3056	32	90	abuse	abuse	NOUN
ajbmeb-3056	32	91	.	.	PUNCT
ajbmeb-3056	33	1	the	the	DET
ajbmeb-3056	33	2	evolution	evolution	NOUN
ajbmeb-3056	33	3	of	of	ADP
ajbmeb-3056	33	4	state	state	PROPN
ajbmeb-3056	33	5	financial	financial	PROPN
ajbmeb-3056	33	6	control	control	NOUN
ajbmeb-3056	33	7	systems	system	NOUN
ajbmeb-3056	33	8	has	have	AUX
ajbmeb-3056	33	9	occurred	occur	VERB
ajbmeb-3056	33	10	over	over	ADP
ajbmeb-3056	33	11	several	several	ADJ
ajbmeb-3056	33	12	key	key	ADJ
ajbmeb-3056	33	13	historical	historical	ADJ
ajbmeb-3056	33	14	phases	phase	NOUN
ajbmeb-3056	33	15	,	,	PUNCT
ajbmeb-3056	33	16	reflecting	reflect	VERB
ajbmeb-3056	33	17	legal	legal	ADJ
ajbmeb-3056	33	18	,	,	PUNCT
ajbmeb-3056	33	19	institutional	institutional	ADJ
ajbmeb-3056	33	20	,	,	PUNCT
ajbmeb-3056	33	21	and	and	CCONJ
ajbmeb-3056	33	22	technological	technological	ADJ
ajbmeb-3056	33	23	advancements	advancement	NOUN
ajbmeb-3056	33	24	.	.	PUNCT
ajbmeb-3056	34	1	these	these	DET
ajbmeb-3056	34	2	stages	stage	NOUN
ajbmeb-3056	34	3	are	be	AUX
ajbmeb-3056	34	4	summarized	summarize	VERB
ajbmeb-3056	34	5	in	in	ADP
ajbmeb-3056	34	6	table	table	NOUN
ajbmeb-3056	34	7	1	1	NUM
ajbmeb-3056	34	8	,	,	PUNCT
ajbmeb-3056	34	9	highlighting	highlight	VERB
ajbmeb-3056	34	10	the	the	DET
ajbmeb-3056	34	11	transformation	transformation	NOUN
ajbmeb-3056	34	12	from	from	ADP
ajbmeb-3056	34	13	basic	basic	ADJ
ajbmeb-3056	34	14	treasury	treasury	NOUN
ajbmeb-3056	34	15	oversight	oversight	NOUN
ajbmeb-3056	34	16	to	to	PART
ajbmeb-3056	34	17	complex	complex	VERB
ajbmeb-3056	34	18	,	,	PUNCT
ajbmeb-3056	34	19	integrated	integrate	VERB
ajbmeb-3056	34	20	,	,	PUNCT
ajbmeb-3056	34	21	and	and	CCONJ
ajbmeb-3056	34	22	digitized	digitize	VERB
ajbmeb-3056	34	23	systems	system	NOUN
ajbmeb-3056	34	24	of	of	ADP
ajbmeb-3056	34	25	public	public	ADJ
ajbmeb-3056	34	26	financial	financial	ADJ
ajbmeb-3056	34	27	accountability	accountability	NOUN
ajbmeb-3056	34	28	.	.	PUNCT
ajbmeb-3056	35	1	table	table	NOUN
ajbmeb-3056	35	2	1	1	NUM
ajbmeb-3056	35	3	stages	stage	NOUN
ajbmeb-3056	35	4	in	in	ADP
ajbmeb-3056	35	5	the	the	DET
ajbmeb-3056	35	6	formation	formation	NOUN
ajbmeb-3056	35	7	and	and	CCONJ
ajbmeb-3056	35	8	development	development	NOUN
ajbmeb-3056	35	9	of	of	ADP
ajbmeb-3056	35	10	state	state	PROPN
ajbmeb-3056	35	11	financial	financial	ADJ
ajbmeb-3056	35	12	control	control	PROPN
ajbmeb-3056	35	13	worldwide	worldwide	ADJ
ajbmeb-3056	35	14	year	year	NOUN
ajbmeb-3056	35	15	event	event	NOUN
ajbmeb-3056	35	16	1314	1314	NUM
ajbmeb-3056	35	17	the	the	DET
ajbmeb-3056	35	18	position	position	NOUN
ajbmeb-3056	35	19	of	of	ADP
ajbmeb-3056	35	20	general	general	ADJ
ajbmeb-3056	35	21	controller	controller	NOUN
ajbmeb-3056	35	22	of	of	ADP
ajbmeb-3056	35	23	the	the	DET
ajbmeb-3056	35	24	state	state	NOUN
ajbmeb-3056	35	25	treasury	treasury	PROPN
ajbmeb-3056	35	26	was	be	AUX
ajbmeb-3056	35	27	introduced	introduce	VERB
ajbmeb-3056	35	28	in	in	ADP
ajbmeb-3056	35	29	england	england	PROPN
ajbmeb-3056	35	30	.	.	PUNCT
ajbmeb-3056	36	1	1319	1319	NUM
ajbmeb-3056	37	1	the	the	DET
ajbmeb-3056	37	2	court	court	NOUN
ajbmeb-3056	37	3	of	of	ADP
ajbmeb-3056	37	4	accounts	account	NOUN
ajbmeb-3056	37	5	was	be	AUX
ajbmeb-3056	37	6	established	establish	VERB
ajbmeb-3056	37	7	in	in	ADP
ajbmeb-3056	37	8	france	france	PROPN
ajbmeb-3056	37	9	.	.	PUNCT
ajbmeb-3056	38	1	1365	1365	NUM
ajbmeb-3056	39	1	the	the	DET
ajbmeb-3056	39	2	court	court	NOUN
ajbmeb-3056	39	3	of	of	ADP
ajbmeb-3056	39	4	accounts	account	NOUN
ajbmeb-3056	39	5	of	of	ADP
ajbmeb-3056	39	6	the	the	DET
ajbmeb-3056	39	7	kingdom	kingdom	NOUN
ajbmeb-3056	39	8	of	of	ADP
ajbmeb-3056	39	9	navarre	navarre	PROPN
ajbmeb-3056	39	10	(	(	PUNCT
ajbmeb-3056	39	11	spain	spain	PROPN
ajbmeb-3056	39	12	)	)	PUNCT
ajbmeb-3056	39	13	was	be	AUX
ajbmeb-3056	39	14	established	establish	VERB
ajbmeb-3056	39	15	.	.	PUNCT
ajbmeb-3056	40	1	1761	1761	NUM
ajbmeb-3056	40	2	the	the	DET
ajbmeb-3056	40	3	court	court	NOUN
ajbmeb-3056	40	4	of	of	ADP
ajbmeb-3056	40	5	accounts	account	NOUN
ajbmeb-3056	40	6	of	of	ADP
ajbmeb-3056	40	7	the	the	DET
ajbmeb-3056	40	8	austro	austro	ADJ
ajbmeb-3056	40	9	-	-	ADJ
ajbmeb-3056	40	10	hungarian	hungarian	ADJ
ajbmeb-3056	40	11	empire	empire	NOUN
ajbmeb-3056	40	12	was	be	AUX
ajbmeb-3056	40	13	established	establish	VERB
ajbmeb-3056	40	14	.	.	PUNCT
ajbmeb-3056	41	1	1862	1862	NUM
ajbmeb-3056	41	2	the	the	DET
ajbmeb-3056	41	3	court	court	NOUN
ajbmeb-3056	41	4	of	of	ADP
ajbmeb-3056	41	5	accounts	account	NOUN
ajbmeb-3056	41	6	of	of	ADP
ajbmeb-3056	41	7	italy	italy	PROPN
ajbmeb-3056	41	8	was	be	AUX
ajbmeb-3056	41	9	formed	form	VERB
ajbmeb-3056	41	10	.	.	PUNCT
ajbmeb-3056	42	1	1920	1920	NUM
ajbmeb-3056	43	1	the	the	DET
ajbmeb-3056	43	2	austrian	austrian	ADJ
ajbmeb-3056	43	3	constitution	constitution	NOUN
ajbmeb-3056	43	4	of	of	ADP
ajbmeb-3056	43	5	november	november	PROPN
ajbmeb-3056	43	6	10	10	NUM
ajbmeb-3056	43	7	,	,	PUNCT
ajbmeb-3056	43	8	1920	1920	NUM
ajbmeb-3056	43	9	,	,	PUNCT
ajbmeb-3056	43	10	was	be	AUX
ajbmeb-3056	43	11	adopted	adopt	VERB
ajbmeb-3056	43	12	,	,	PUNCT
ajbmeb-3056	43	13	including	include	VERB
ajbmeb-3056	43	14	a	a	DET
ajbmeb-3056	43	15	section	section	NOUN
ajbmeb-3056	43	16	devoted	devote	VERB
ajbmeb-3056	43	17	to	to	ADP
ajbmeb-3056	43	18	the	the	DET
ajbmeb-3056	43	19	principles	principle	NOUN
ajbmeb-3056	43	20	of	of	ADP
ajbmeb-3056	43	21	state	state	NOUN
ajbmeb-3056	43	22	control	control	NOUN
ajbmeb-3056	43	23	over	over	ADP
ajbmeb-3056	43	24	accounting	accounting	NOUN
ajbmeb-3056	43	25	and	and	CCONJ
ajbmeb-3056	43	26	financial	financial	ADJ
ajbmeb-3056	43	27	activities	activity	NOUN
ajbmeb-3056	43	28	.	.	PUNCT
ajbmeb-3056	44	1	1921	1921	NUM
ajbmeb-3056	44	2	the	the	DET
ajbmeb-3056	44	3	u.s	u.s	PROPN
ajbmeb-3056	44	4	.	.	PROPN
ajbmeb-3056	44	5	general	general	ADJ
ajbmeb-3056	44	6	accounting	accounting	PROPN
ajbmeb-3056	44	7	office	office	NOUN
ajbmeb-3056	44	8	(	(	PUNCT
ajbmeb-3056	44	9	now	now	ADV
ajbmeb-3056	44	10	government	government	NOUN
ajbmeb-3056	44	11	accountability	accountability	NOUN
ajbmeb-3056	44	12	office	office	NOUN
ajbmeb-3056	44	13	–	–	PUNCT
ajbmeb-3056	44	14	gao	gao	PROPN
ajbmeb-3056	44	15	)	)	PUNCT
ajbmeb-3056	44	16	was	be	AUX
ajbmeb-3056	44	17	established	establish	VERB
ajbmeb-3056	44	18	as	as	ADP
ajbmeb-3056	44	19	an	an	DET
ajbmeb-3056	44	20	independent	independent	ADJ
ajbmeb-3056	44	21	legislative	legislative	ADJ
ajbmeb-3056	44	22	agency	agency	NOUN
ajbmeb-3056	44	23	.	.	PUNCT
ajbmeb-3056	45	1	1977	1977	NUM
ajbmeb-3056	45	2	at	at	ADP
ajbmeb-3056	45	3	the	the	DET
ajbmeb-3056	45	4	ix	ix	PROPN
ajbmeb-3056	45	5	congress	congress	PROPN
ajbmeb-3056	45	6	of	of	ADP
ajbmeb-3056	45	7	intosai	intosai	PROPN
ajbmeb-3056	45	8	(	(	PUNCT
ajbmeb-3056	45	9	international	international	ADJ
ajbmeb-3056	45	10	organization	organization	NOUN
ajbmeb-3056	45	11	of	of	ADP
ajbmeb-3056	45	12	supreme	supreme	PROPN
ajbmeb-3056	45	13	audit	audit	PROPN
ajbmeb-3056	45	14	institutions	institution	NOUN
ajbmeb-3056	45	15	)	)	PUNCT
ajbmeb-3056	45	16	in	in	ADP
ajbmeb-3056	45	17	lima	lima	PROPN
ajbmeb-3056	45	18	,	,	PUNCT
ajbmeb-3056	45	19	the	the	DET
ajbmeb-3056	45	20	lima	lima	PROPN
ajbmeb-3056	45	21	declaration	declaration	NOUN
ajbmeb-3056	45	22	of	of	ADP
ajbmeb-3056	45	23	guidelines	guideline	NOUN
ajbmeb-3056	45	24	on	on	ADP
ajbmeb-3056	45	25	auditing	audit	VERB
ajbmeb-3056	45	26	precepts	precept	NOUN
ajbmeb-3056	45	27	was	be	AUX
ajbmeb-3056	45	28	adopted	adopt	VERB
ajbmeb-3056	45	29	,	,	PUNCT
ajbmeb-3056	45	30	which	which	PRON
ajbmeb-3056	45	31	enshrined	enshrine	VERB
ajbmeb-3056	45	32	the	the	DET
ajbmeb-3056	45	33	fundamental	fundamental	ADJ
ajbmeb-3056	45	34	principles	principle	NOUN
ajbmeb-3056	45	35	and	and	CCONJ
ajbmeb-3056	45	36	objectives	objective	NOUN
ajbmeb-3056	45	37	of	of	ADP
ajbmeb-3056	45	38	external	external	ADJ
ajbmeb-3056	45	39	control	control	NOUN
ajbmeb-3056	45	40	over	over	ADP
ajbmeb-3056	45	41	public	public	ADJ
ajbmeb-3056	45	42	finances	finance	NOUN
ajbmeb-3056	45	43	in	in	ADP
ajbmeb-3056	45	44	a	a	DET
ajbmeb-3056	45	45	democratic	democratic	ADJ
ajbmeb-3056	45	46	society	society	NOUN
ajbmeb-3056	45	47	.	.	PUNCT
ajbmeb-3056	46	1	the	the	DET
ajbmeb-3056	46	2	development	development	NOUN
ajbmeb-3056	46	3	of	of	ADP
ajbmeb-3056	46	4	state	state	NOUN
ajbmeb-3056	46	5	financial	financial	ADJ
ajbmeb-3056	46	6	control	control	NOUN
ajbmeb-3056	46	7	has	have	AUX
ajbmeb-3056	46	8	progressed	progress	VERB
ajbmeb-3056	46	9	through	through	ADP
ajbmeb-3056	46	10	several	several	ADJ
ajbmeb-3056	46	11	distinct	distinct	ADJ
ajbmeb-3056	46	12	historical	historical	ADJ
ajbmeb-3056	46	13	stages	stage	NOUN
ajbmeb-3056	46	14	.	.	PUNCT
ajbmeb-3056	47	1	the	the	DET
ajbmeb-3056	47	2	first	first	ADJ
ajbmeb-3056	47	3	stage	stage	NOUN
ajbmeb-3056	47	4	was	be	AUX
ajbmeb-3056	47	5	marked	mark	VERB
ajbmeb-3056	47	6	by	by	ADP
ajbmeb-3056	47	7	rudimentary	rudimentary	ADJ
ajbmeb-3056	47	8	oversight	oversight	NOUN
ajbmeb-3056	47	9	mechanisms	mechanism	NOUN
ajbmeb-3056	47	10	,	,	PUNCT
ajbmeb-3056	47	11	predominantly	predominantly	ADV
ajbmeb-3056	47	12	implemented	implement	VERB
ajbmeb-3056	47	13	by	by	ADP
ajbmeb-3056	47	14	monarchs	monarch	NOUN
ajbmeb-3056	47	15	and	and	CCONJ
ajbmeb-3056	47	16	ruling	rule	VERB
ajbmeb-3056	47	17	elites	elite	NOUN
ajbmeb-3056	47	18	who	who	PRON
ajbmeb-3056	47	19	managed	manage	VERB
ajbmeb-3056	47	20	state	state	NOUN
ajbmeb-3056	47	21	treasuries	treasury	NOUN
ajbmeb-3056	47	22	with	with	ADP
ajbmeb-3056	47	23	limited	limited	ADJ
ajbmeb-3056	47	24	transparency	transparency	NOUN
ajbmeb-3056	47	25	or	or	CCONJ
ajbmeb-3056	47	26	institutional	institutional	ADJ
ajbmeb-3056	47	27	structure	structure	NOUN
ajbmeb-3056	47	28	.	.	PUNCT
ajbmeb-3056	48	1	between	between	ADP
ajbmeb-3056	48	2	the	the	DET
ajbmeb-3056	48	3	14th	14th	ADJ
ajbmeb-3056	48	4	and	and	CCONJ
ajbmeb-3056	48	5	18th	18th	ADJ
ajbmeb-3056	48	6	centuries	century	NOUN
ajbmeb-3056	48	7	,	,	PUNCT
ajbmeb-3056	48	8	the	the	DET
ajbmeb-3056	48	9	establishment	establishment	NOUN
ajbmeb-3056	48	10	of	of	ADP
ajbmeb-3056	48	11	the	the	DET
ajbmeb-3056	48	12	first	first	ADJ
ajbmeb-3056	48	13	courts	court	NOUN
ajbmeb-3056	48	14	of	of	ADP
ajbmeb-3056	48	15	accounts	account	NOUN
ajbmeb-3056	48	16	in	in	ADP
ajbmeb-3056	48	17	various	various	ADJ
ajbmeb-3056	48	18	european	european	ADJ
ajbmeb-3056	48	19	countries	country	NOUN
ajbmeb-3056	48	20	marked	mark	VERB
ajbmeb-3056	48	21	the	the	DET
ajbmeb-3056	48	22	initial	initial	ADJ
ajbmeb-3056	48	23	institutionalization	institutionalization	NOUN
ajbmeb-3056	48	24	of	of	ADP
ajbmeb-3056	48	25	public	public	ADJ
ajbmeb-3056	48	26	financial	financial	ADJ
ajbmeb-3056	48	27	oversight	oversight	NOUN
ajbmeb-3056	48	28	.	.	PUNCT
ajbmeb-3056	49	1	the	the	DET
ajbmeb-3056	49	2	second	second	ADJ
ajbmeb-3056	49	3	stage	stage	NOUN
ajbmeb-3056	49	4	,	,	PUNCT
ajbmeb-3056	49	5	spanning	span	VERB
ajbmeb-3056	49	6	the	the	DET
ajbmeb-3056	49	7	19th	19th	ADJ
ajbmeb-3056	49	8	and	and	CCONJ
ajbmeb-3056	49	9	20th	20th	ADJ
ajbmeb-3056	49	10	centuries	century	NOUN
ajbmeb-3056	49	11	,	,	PUNCT
ajbmeb-3056	49	12	introduced	introduce	VERB
ajbmeb-3056	49	13	the	the	DET
ajbmeb-3056	49	14	legal	legal	ADJ
ajbmeb-3056	49	15	formalization	formalization	NOUN
ajbmeb-3056	49	16	and	and	CCONJ
ajbmeb-3056	49	17	institutionalization	institutionalization	NOUN
ajbmeb-3056	49	18	of	of	ADP
ajbmeb-3056	49	19	financial	financial	ADJ
ajbmeb-3056	49	20	control	control	NOUN
ajbmeb-3056	49	21	.	.	PUNCT
ajbmeb-3056	50	1	this	this	DET
ajbmeb-3056	50	2	period	period	NOUN
ajbmeb-3056	50	3	saw	see	VERB
ajbmeb-3056	50	4	the	the	DET
ajbmeb-3056	50	5	creation	creation	NOUN
ajbmeb-3056	50	6	of	of	ADP
ajbmeb-3056	50	7	independent	independent	ADJ
ajbmeb-3056	50	8	audit	audit	NOUN
ajbmeb-3056	50	9	institutions	institution	NOUN
ajbmeb-3056	50	10	,	,	PUNCT
ajbmeb-3056	50	11	the	the	DET
ajbmeb-3056	50	12	development	development	NOUN
ajbmeb-3056	50	13	of	of	ADP
ajbmeb-3056	50	14	regulatory	regulatory	ADJ
ajbmeb-3056	50	15	frameworks	framework	NOUN
ajbmeb-3056	50	16	,	,	PUNCT
ajbmeb-3056	50	17	and	and	CCONJ
ajbmeb-3056	50	18	the	the	DET
ajbmeb-3056	50	19	implementation	implementation	NOUN
ajbmeb-3056	50	20	of	of	ADP
ajbmeb-3056	50	21	parliamentary	parliamentary	ADJ
ajbmeb-3056	50	22	oversight	oversight	NOUN
ajbmeb-3056	50	23	mechanisms	mechanism	NOUN
ajbmeb-3056	50	24	,	,	PUNCT
ajbmeb-3056	50	25	resulting	result	VERB
ajbmeb-3056	50	26	in	in	ADP
ajbmeb-3056	50	27	more	more	ADV
ajbmeb-3056	50	28	structured	structured	ADJ
ajbmeb-3056	50	29	and	and	CCONJ
ajbmeb-3056	50	30	accountable	accountable	ADJ
ajbmeb-3056	50	31	systems	system	NOUN
ajbmeb-3056	50	32	of	of	ADP
ajbmeb-3056	50	33	public	public	ADJ
ajbmeb-3056	50	34	financial	financial	ADJ
ajbmeb-3056	50	35	management	management	NOUN
ajbmeb-3056	50	36	.	.	PUNCT
ajbmeb-3056	51	1	the	the	DET
ajbmeb-3056	51	2	third	third	ADJ
ajbmeb-3056	51	3	and	and	CCONJ
ajbmeb-3056	51	4	modern	modern	ADJ
ajbmeb-3056	51	5	stage	stage	NOUN
ajbmeb-3056	51	6	is	be	AUX
ajbmeb-3056	51	7	characterized	characterize	VERB
ajbmeb-3056	51	8	by	by	ADP
ajbmeb-3056	51	9	the	the	DET
ajbmeb-3056	51	10	integration	integration	NOUN
ajbmeb-3056	51	11	of	of	ADP
ajbmeb-3056	51	12	digital	digital	ADJ
ajbmeb-3056	51	13	technologies	technology	NOUN
ajbmeb-3056	51	14	,	,	PUNCT
ajbmeb-3056	51	15	the	the	DET
ajbmeb-3056	51	16	shift	shift	NOUN
ajbmeb-3056	51	17	towards	towards	ADP
ajbmeb-3056	51	18	performance	performance	NOUN
ajbmeb-3056	51	19	-	-	PUNCT
ajbmeb-3056	51	20	based	base	VERB
ajbmeb-3056	51	21	auditing	auditing	NOUN
ajbmeb-3056	51	22	,	,	PUNCT
ajbmeb-3056	51	23	and	and	CCONJ
ajbmeb-3056	51	24	the	the	DET
ajbmeb-3056	51	25	adoption	adoption	NOUN
ajbmeb-3056	51	26	of	of	ADP
ajbmeb-3056	51	27	risk	risk	NOUN
ajbmeb-3056	51	28	-	-	PUNCT
ajbmeb-3056	51	29	oriented	orient	VERB
ajbmeb-3056	51	30	control	control	NOUN
ajbmeb-3056	51	31	frameworks	framework	NOUN
ajbmeb-3056	51	32	.	.	PUNCT
ajbmeb-3056	52	1	in	in	ADP
ajbmeb-3056	52	2	the	the	DET
ajbmeb-3056	52	3	contemporary	contemporary	ADJ
ajbmeb-3056	52	4	era	era	NOUN
ajbmeb-3056	52	5	,	,	PUNCT
ajbmeb-3056	52	6	financial	financial	ADJ
ajbmeb-3056	52	7	control	control	NOUN
ajbmeb-3056	52	8	functions	function	NOUN
ajbmeb-3056	52	9	not	not	PART
ajbmeb-3056	52	10	only	only	ADV
ajbmeb-3056	52	11	to	to	PART
ajbmeb-3056	52	12	ensure	ensure	VERB
ajbmeb-3056	52	13	legal	legal	ADJ
ajbmeb-3056	52	14	compliance	compliance	NOUN
ajbmeb-3056	52	15	but	but	CCONJ
ajbmeb-3056	52	16	also	also	ADV
ajbmeb-3056	52	17	to	to	PART
ajbmeb-3056	52	18	enhance	enhance	VERB
ajbmeb-3056	52	19	economic	economic	ADJ
ajbmeb-3056	52	20	security	security	NOUN
ajbmeb-3056	52	21	,	,	PUNCT
ajbmeb-3056	52	22	budgetary	budgetary	ADJ
ajbmeb-3056	52	23	efficiency	efficiency	NOUN
ajbmeb-3056	52	24	,	,	PUNCT
ajbmeb-3056	52	25	and	and	CCONJ
ajbmeb-3056	52	26	transparency	transparency	NOUN
ajbmeb-3056	52	27	within	within	ADP
ajbmeb-3056	52	28	public	public	ADJ
ajbmeb-3056	52	29	administration	administration	NOUN
ajbmeb-3056	52	30	.	.	PUNCT
ajbmeb-3056	53	1	cross	cross	ADJ
ajbmeb-3056	53	2	-	-	ADJ
ajbmeb-3056	53	3	national	national	ADJ
ajbmeb-3056	53	4	comparisons	comparison	NOUN
ajbmeb-3056	53	5	reveal	reveal	VERB
ajbmeb-3056	53	6	significant	significant	ADJ
ajbmeb-3056	53	7	diversity	diversity	NOUN
ajbmeb-3056	53	8	in	in	ADP
ajbmeb-3056	53	9	institutional	institutional	ADJ
ajbmeb-3056	53	10	arrangements	arrangement	NOUN
ajbmeb-3056	53	11	for	for	ADP
ajbmeb-3056	53	12	financial	financial	ADJ
ajbmeb-3056	53	13	control	control	NOUN
ajbmeb-3056	53	14	.	.	PUNCT
ajbmeb-3056	54	1	in	in	ADP
ajbmeb-3056	54	2	countries	country	NOUN
ajbmeb-3056	54	3	such	such	ADJ
ajbmeb-3056	54	4	as	as	ADP
ajbmeb-3056	54	5	australia	australia	PROPN
ajbmeb-3056	54	6	,	,	PUNCT
ajbmeb-3056	54	7	canada	canada	PROPN
ajbmeb-3056	54	8	,	,	PUNCT
ajbmeb-3056	54	9	the	the	DET
ajbmeb-3056	54	10	united	united	ADJ
ajbmeb-3056	54	11	kingdom	kingdom	PROPN
ajbmeb-3056	54	12	,	,	PUNCT
ajbmeb-3056	54	13	denmark	denmark	PROPN
ajbmeb-3056	54	14	,	,	PUNCT
ajbmeb-3056	54	15	india	india	PROPN
ajbmeb-3056	54	16	,	,	PUNCT
ajbmeb-3056	54	17	egypt	egypt	PROPN
ajbmeb-3056	54	18	,	,	PUNCT
ajbmeb-3056	54	19	and	and	CCONJ
ajbmeb-3056	54	20	ireland	ireland	NOUN
ajbmeb-3056	54	21	,	,	PUNCT
ajbmeb-3056	54	22	these	these	DET
ajbmeb-3056	54	23	functions	function	NOUN
ajbmeb-3056	54	24	are	be	AUX
ajbmeb-3056	54	25	often	often	ADV
ajbmeb-3056	54	26	carried	carry	VERB
ajbmeb-3056	54	27	out	out	ADP
ajbmeb-3056	54	28	by	by	ADP
ajbmeb-3056	54	29	individual	individual	ADJ
ajbmeb-3056	54	30	officials	official	NOUN
ajbmeb-3056	54	31	within	within	ADP
ajbmeb-3056	54	32	government	government	NOUN
ajbmeb-3056	54	33	structures	structure	NOUN
ajbmeb-3056	54	34	.	.	PUNCT
ajbmeb-3056	55	1	in	in	ADP
ajbmeb-3056	55	2	contrast	contrast	NOUN
ajbmeb-3056	55	3	,	,	PUNCT
ajbmeb-3056	55	4	countries	country	NOUN
ajbmeb-3056	55	5	such	such	ADJ
ajbmeb-3056	55	6	as	as	ADP
ajbmeb-3056	55	7	belarus	belarus	PROPN
ajbmeb-3056	55	8	,	,	PUNCT
ajbmeb-3056	55	9	lithuania	lithuania	PROPN
ajbmeb-3056	55	10	,	,	PUNCT
ajbmeb-3056	55	11	moldova	moldova	PROPN
ajbmeb-3056	55	12	,	,	PUNCT
ajbmeb-3056	55	13	cyprus	cyprus	PROPN
ajbmeb-3056	55	14	,	,	PUNCT
ajbmeb-3056	55	15	albania	albania	PROPN
ajbmeb-3056	55	16	,	,	PUNCT
ajbmeb-3056	55	17	israel	israel	PROPN
ajbmeb-3056	55	18	,	,	PUNCT
ajbmeb-3056	55	19	afghanistan	afghanistan	PROPN
ajbmeb-3056	55	20	,	,	PUNCT
ajbmeb-3056	55	21	jordan	jordan	PROPN
ajbmeb-3056	55	22	,	,	PUNCT
ajbmeb-3056	55	23	indonesia	indonesia	PROPN
ajbmeb-3056	55	24	,	,	PUNCT
ajbmeb-3056	55	25	colombia	colombia	PROPN
ajbmeb-3056	55	26	,	,	PUNCT
ajbmeb-3056	55	27	and	and	CCONJ
ajbmeb-3056	55	28	monaco	monaco	PROPN
ajbmeb-3056	55	29	assign	assign	PROPN
ajbmeb-3056	55	30	comprehensive	comprehensive	ADJ
ajbmeb-3056	55	31	control	control	NOUN
ajbmeb-3056	55	32	powers	power	NOUN
ajbmeb-3056	55	33	to	to	ADP
ajbmeb-3056	55	34	supreme	supreme	ADJ
ajbmeb-3056	55	35	audit	audit	PROPN
ajbmeb-3056	55	36	institutions	institution	NOUN
ajbmeb-3056	55	37	(	(	PUNCT
ajbmeb-3056	55	38	sais	sais	PROPN
ajbmeb-3056	55	39	)	)	PUNCT
ajbmeb-3056	55	40	.	.	PUNCT
ajbmeb-3056	56	1	american	american	PROPN
ajbmeb-3056	56	2	journal	journal	PROPN
ajbmeb-3056	56	3	of	of	ADP
ajbmeb-3056	56	4	business	business	NOUN
ajbmeb-3056	56	5	management	management	NOUN
ajbmeb-3056	56	6	,	,	PUNCT
ajbmeb-3056	56	7	economics	economic	NOUN
ajbmeb-3056	56	8	and	and	CCONJ
ajbmeb-3056	56	9	banking	banking	NOUN
ajbmeb-3056	56	10	volume	volume	NOUN
ajbmeb-3056	56	11	38	38	NUM
ajbmeb-3056	57	1	july2025	july2025	PROPN
ajbmeb-3056	57	2	p	p	NOUN
ajbmeb-3056	57	3	a	a	DET
ajbmeb-3056	57	4	g	g	NOUN
ajbmeb-3056	57	5	e	e	NOUN
ajbmeb-3056	58	1	|	|	ADV
ajbmeb-3056	58	2	23	23	NUM
ajbmeb-3056	58	3	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-3056	58	4	a	a	DET
ajbmeb-3056	58	5	third	third	ADJ
ajbmeb-3056	58	6	cluster	cluster	NOUN
ajbmeb-3056	58	7	of	of	ADP
ajbmeb-3056	58	8	nations	nation	NOUN
ajbmeb-3056	58	9	—	—	PUNCT
ajbmeb-3056	58	10	including	include	VERB
ajbmeb-3056	58	11	france	france	PROPN
ajbmeb-3056	58	12	,	,	PUNCT
ajbmeb-3056	58	13	italy	italy	PROPN
ajbmeb-3056	58	14	,	,	PUNCT
ajbmeb-3056	58	15	romania	romania	PROPN
ajbmeb-3056	58	16	,	,	PUNCT
ajbmeb-3056	58	17	tunisia	tunisia	PROPN
ajbmeb-3056	58	18	,	,	PUNCT
ajbmeb-3056	58	19	argentina	argentina	PROPN
ajbmeb-3056	58	20	,	,	PUNCT
ajbmeb-3056	58	21	haiti	haiti	PROPN
ajbmeb-3056	58	22	,	,	PUNCT
ajbmeb-3056	58	23	algeria	algeria	PROPN
ajbmeb-3056	58	24	,	,	PUNCT
ajbmeb-3056	58	25	guinea	guinea	NOUN
ajbmeb-3056	58	26	,	,	PUNCT
ajbmeb-3056	58	27	morocco	morocco	PROPN
ajbmeb-3056	58	28	,	,	PUNCT
ajbmeb-3056	58	29	and	and	CCONJ
ajbmeb-3056	58	30	slovenia	slovenia	PROPN
ajbmeb-3056	58	31	—	—	PUNCT
ajbmeb-3056	58	32	employ	employ	VERB
ajbmeb-3056	58	33	courts	court	NOUN
ajbmeb-3056	58	34	of	of	ADP
ajbmeb-3056	58	35	accounts	account	NOUN
ajbmeb-3056	58	36	to	to	PART
ajbmeb-3056	58	37	fulfill	fulfill	VERB
ajbmeb-3056	58	38	financial	financial	ADJ
ajbmeb-3056	58	39	oversight	oversight	NOUN
ajbmeb-3056	58	40	roles	role	NOUN
ajbmeb-3056	58	41	.	.	PUNCT
ajbmeb-3056	59	1	similarly	similarly	ADV
ajbmeb-3056	59	2	,	,	PUNCT
ajbmeb-3056	59	3	brazil	brazil	PROPN
ajbmeb-3056	59	4	,	,	PUNCT
ajbmeb-3056	59	5	portugal	portugal	PROPN
ajbmeb-3056	59	6	,	,	PUNCT
ajbmeb-3056	59	7	and	and	CCONJ
ajbmeb-3056	59	8	uruguay	uruguay	VERB
ajbmeb-3056	59	9	operate	operate	VERB
ajbmeb-3056	59	10	audit	audit	NOUN
ajbmeb-3056	59	11	tribunals	tribunal	NOUN
ajbmeb-3056	59	12	,	,	PUNCT
ajbmeb-3056	59	13	which	which	PRON
ajbmeb-3056	59	14	perform	perform	VERB
ajbmeb-3056	59	15	comparable	comparable	ADJ
ajbmeb-3056	59	16	functions	function	NOUN
ajbmeb-3056	59	17	within	within	ADP
ajbmeb-3056	59	18	judicial	judicial	ADJ
ajbmeb-3056	59	19	frameworks	framework	NOUN
ajbmeb-3056	59	20	.	.	PUNCT
ajbmeb-3056	60	1	a	a	DET
ajbmeb-3056	60	2	separate	separate	ADJ
ajbmeb-3056	60	3	group	group	NOUN
ajbmeb-3056	60	4	of	of	ADP
ajbmeb-3056	60	5	countries	country	NOUN
ajbmeb-3056	60	6	,	,	PUNCT
ajbmeb-3056	60	7	including	include	VERB
ajbmeb-3056	60	8	greece	greece	PROPN
ajbmeb-3056	60	9	and	and	CCONJ
ajbmeb-3056	60	10	the	the	DET
ajbmeb-3056	60	11	republic	republic	NOUN
ajbmeb-3056	60	12	of	of	ADP
ajbmeb-3056	60	13	the	the	DET
ajbmeb-3056	60	14	congo	congo	NOUN
ajbmeb-3056	60	15	,	,	PUNCT
ajbmeb-3056	60	16	implement	implement	VERB
ajbmeb-3056	60	17	financial	financial	ADJ
ajbmeb-3056	60	18	control	control	NOUN
ajbmeb-3056	60	19	through	through	ADP
ajbmeb-3056	60	20	specialized	specialized	ADJ
ajbmeb-3056	60	21	audit	audit	NOUN
ajbmeb-3056	60	22	departments	department	NOUN
ajbmeb-3056	60	23	within	within	ADP
ajbmeb-3056	60	24	the	the	DET
ajbmeb-3056	60	25	supreme	supreme	PROPN
ajbmeb-3056	60	26	court	court	PROPN
ajbmeb-3056	60	27	.	.	PUNCT
ajbmeb-3056	61	1	moreover	moreover	ADV
ajbmeb-3056	61	2	,	,	PUNCT
ajbmeb-3056	61	3	some	some	DET
ajbmeb-3056	61	4	nations	nation	NOUN
ajbmeb-3056	61	5	delegate	delegate	NOUN
ajbmeb-3056	61	6	control	control	NOUN
ajbmeb-3056	61	7	to	to	ADP
ajbmeb-3056	61	8	other	other	ADJ
ajbmeb-3056	61	9	bodies	body	NOUN
ajbmeb-3056	61	10	:	:	PUNCT
ajbmeb-3056	61	11	in	in	ADP
ajbmeb-3056	61	12	mauritius	mauritius	PROPN
ajbmeb-3056	61	13	and	and	CCONJ
ajbmeb-3056	61	14	mali	mali	PROPN
ajbmeb-3056	61	15	,	,	PUNCT
ajbmeb-3056	61	16	the	the	DET
ajbmeb-3056	61	17	departments	department	NOUN
ajbmeb-3056	61	18	for	for	ADP
ajbmeb-3056	61	19	the	the	DET
ajbmeb-3056	61	20	control	control	NOUN
ajbmeb-3056	61	21	of	of	ADP
ajbmeb-3056	61	22	public	public	ADJ
ajbmeb-3056	61	23	expenditures	expenditure	NOUN
ajbmeb-3056	61	24	carry	carry	VERB
ajbmeb-3056	61	25	out	out	ADP
ajbmeb-3056	61	26	this	this	DET
ajbmeb-3056	61	27	function	function	NOUN
ajbmeb-3056	61	28	;	;	PUNCT
ajbmeb-3056	61	29	in	in	ADP
ajbmeb-3056	61	30	laos	laos	PROPN
ajbmeb-3056	61	31	,	,	PUNCT
ajbmeb-3056	61	32	cambodia	cambodia	PROPN
ajbmeb-3056	61	33	,	,	PUNCT
ajbmeb-3056	61	34	and	and	CCONJ
ajbmeb-3056	61	35	equatorial	equatorial	ADJ
ajbmeb-3056	61	36	guinea	guinea	NOUN
ajbmeb-3056	61	37	,	,	PUNCT
ajbmeb-3056	61	38	audit	audit	NOUN
ajbmeb-3056	61	39	offices	office	NOUN
ajbmeb-3056	61	40	under	under	ADP
ajbmeb-3056	61	41	the	the	DET
ajbmeb-3056	61	42	ministry	ministry	PROPN
ajbmeb-3056	61	43	of	of	ADP
ajbmeb-3056	61	44	foreign	foreign	PROPN
ajbmeb-3056	61	45	affairs	affair	NOUN
ajbmeb-3056	61	46	are	be	AUX
ajbmeb-3056	61	47	responsible	responsible	ADJ
ajbmeb-3056	61	48	.	.	PUNCT
ajbmeb-3056	62	1	in	in	ADP
ajbmeb-3056	62	2	senegal	senegal	PROPN
ajbmeb-3056	62	3	,	,	PUNCT
ajbmeb-3056	62	4	financial	financial	ADJ
ajbmeb-3056	62	5	control	control	NOUN
ajbmeb-3056	62	6	is	be	AUX
ajbmeb-3056	62	7	performed	perform	VERB
ajbmeb-3056	62	8	by	by	ADP
ajbmeb-3056	62	9	the	the	DET
ajbmeb-3056	62	10	second	second	ADJ
ajbmeb-3056	62	11	division	division	NOUN
ajbmeb-3056	62	12	of	of	ADP
ajbmeb-3056	62	13	the	the	DET
ajbmeb-3056	62	14	president	president	NOUN
ajbmeb-3056	62	15	’s	’s	PART
ajbmeb-3056	62	16	report	report	NOUN
ajbmeb-3056	62	17	to	to	ADP
ajbmeb-3056	62	18	parliament	parliament	NOUN
ajbmeb-3056	62	19	.	.	PUNCT
ajbmeb-3056	63	1	federal	federal	ADJ
ajbmeb-3056	63	2	states	state	NOUN
ajbmeb-3056	63	3	often	often	ADV
ajbmeb-3056	63	4	reflect	reflect	VERB
ajbmeb-3056	63	5	their	their	PRON
ajbmeb-3056	63	6	constitutional	constitutional	ADJ
ajbmeb-3056	63	7	structure	structure	NOUN
ajbmeb-3056	63	8	in	in	ADP
ajbmeb-3056	63	9	the	the	DET
ajbmeb-3056	63	10	naming	naming	NOUN
ajbmeb-3056	63	11	of	of	ADP
ajbmeb-3056	63	12	oversight	oversight	NOUN
ajbmeb-3056	63	13	bodies	body	NOUN
ajbmeb-3056	63	14	,	,	PUNCT
ajbmeb-3056	63	15	such	such	ADJ
ajbmeb-3056	63	16	as	as	ADP
ajbmeb-3056	63	17	the	the	DET
ajbmeb-3056	63	18	federal	federal	ADJ
ajbmeb-3056	63	19	court	court	NOUN
ajbmeb-3056	63	20	of	of	ADP
ajbmeb-3056	63	21	audit	audit	NOUN
ajbmeb-3056	63	22	in	in	ADP
ajbmeb-3056	63	23	germany	germany	PROPN
ajbmeb-3056	63	24	and	and	CCONJ
ajbmeb-3056	63	25	the	the	DET
ajbmeb-3056	63	26	federal	federal	ADJ
ajbmeb-3056	63	27	audit	audit	NOUN
ajbmeb-3056	63	28	office	office	NOUN
ajbmeb-3056	63	29	in	in	ADP
ajbmeb-3056	63	30	switzerland	switzerland	PROPN
ajbmeb-3056	63	31	.	.	PUNCT
ajbmeb-3056	64	1	in	in	ADP
ajbmeb-3056	64	2	finland	finland	PROPN
ajbmeb-3056	64	3	and	and	CCONJ
ajbmeb-3056	64	4	estonia	estonia	PROPN
ajbmeb-3056	64	5	,	,	PUNCT
ajbmeb-3056	64	6	a	a	DET
ajbmeb-3056	64	7	generalized	generalized	ADJ
ajbmeb-3056	64	8	term	term	NOUN
ajbmeb-3056	64	9	—	—	PUNCT
ajbmeb-3056	64	10	supreme	supreme	ADJ
ajbmeb-3056	64	11	audit	audit	NOUN
ajbmeb-3056	64	12	institution	institution	NOUN
ajbmeb-3056	64	13	(	(	PUNCT
ajbmeb-3056	64	14	sai)—is	sai)—is	ADV
ajbmeb-3056	64	15	applied	apply	VERB
ajbmeb-3056	64	16	.	.	PUNCT
ajbmeb-3056	65	1	despite	despite	SCONJ
ajbmeb-3056	65	2	institutional	institutional	ADJ
ajbmeb-3056	65	3	variations	variation	NOUN
ajbmeb-3056	65	4	,	,	PUNCT
ajbmeb-3056	65	5	several	several	ADJ
ajbmeb-3056	65	6	common	common	ADJ
ajbmeb-3056	65	7	features	feature	NOUN
ajbmeb-3056	65	8	are	be	AUX
ajbmeb-3056	65	9	observed	observe	VERB
ajbmeb-3056	65	10	across	across	ADP
ajbmeb-3056	65	11	countries	country	NOUN
ajbmeb-3056	65	12	:	:	PUNCT
ajbmeb-3056	65	13	institutional	institutional	ADJ
ajbmeb-3056	65	14	independence	independence	NOUN
ajbmeb-3056	65	15	from	from	ADP
ajbmeb-3056	65	16	both	both	CCONJ
ajbmeb-3056	65	17	legislative	legislative	ADJ
ajbmeb-3056	65	18	and	and	CCONJ
ajbmeb-3056	65	19	executive	executive	ADJ
ajbmeb-3056	65	20	branches	branch	NOUN
ajbmeb-3056	65	21	;	;	PUNCT
ajbmeb-3056	65	22	a	a	DET
ajbmeb-3056	65	23	strong	strong	ADJ
ajbmeb-3056	65	24	emphasis	emphasis	NOUN
ajbmeb-3056	65	25	on	on	ADP
ajbmeb-3056	65	26	the	the	DET
ajbmeb-3056	65	27	targeted	target	VERB
ajbmeb-3056	65	28	,	,	PUNCT
ajbmeb-3056	65	29	efficient	efficient	ADJ
ajbmeb-3056	65	30	,	,	PUNCT
ajbmeb-3056	65	31	and	and	CCONJ
ajbmeb-3056	65	32	economical	economical	ADJ
ajbmeb-3056	65	33	use	use	NOUN
ajbmeb-3056	65	34	of	of	ADP
ajbmeb-3056	65	35	public	public	ADJ
ajbmeb-3056	65	36	resources	resource	NOUN
ajbmeb-3056	65	37	;	;	PUNCT
ajbmeb-3056	65	38	use	use	NOUN
ajbmeb-3056	65	39	of	of	ADP
ajbmeb-3056	65	40	cost	cost	NOUN
ajbmeb-3056	65	41	-	-	PUNCT
ajbmeb-3056	65	42	benefit	benefit	NOUN
ajbmeb-3056	65	43	analysis	analysis	NOUN
ajbmeb-3056	65	44	to	to	PART
ajbmeb-3056	65	45	evaluate	evaluate	VERB
ajbmeb-3056	65	46	institutional	institutional	ADJ
ajbmeb-3056	65	47	effectiveness	effectiveness	NOUN
ajbmeb-3056	65	48	,	,	PUNCT
ajbmeb-3056	65	49	often	often	ADV
ajbmeb-3056	65	50	measured	measure	VERB
ajbmeb-3056	65	51	by	by	ADP
ajbmeb-3056	65	52	comparing	compare	VERB
ajbmeb-3056	65	53	funds	fund	NOUN
ajbmeb-3056	65	54	recovered	recover	VERB
ajbmeb-3056	65	55	or	or	CCONJ
ajbmeb-3056	65	56	saved	save	VERB
ajbmeb-3056	65	57	through	through	ADP
ajbmeb-3056	65	58	audit	audit	NOUN
ajbmeb-3056	65	59	interventions	intervention	NOUN
ajbmeb-3056	65	60	with	with	ADP
ajbmeb-3056	65	61	the	the	DET
ajbmeb-3056	65	62	resources	resource	NOUN
ajbmeb-3056	65	63	allocated	allocate	VERB
ajbmeb-3056	65	64	for	for	ADP
ajbmeb-3056	65	65	audit	audit	NOUN
ajbmeb-3056	65	66	activities	activity	NOUN
ajbmeb-3056	65	67	.	.	PUNCT
ajbmeb-3056	66	1	an	an	DET
ajbmeb-3056	66	2	illustrative	illustrative	ADJ
ajbmeb-3056	66	3	case	case	NOUN
ajbmeb-3056	66	4	is	be	AUX
ajbmeb-3056	66	5	japan	japan	PROPN
ajbmeb-3056	66	6	,	,	PUNCT
ajbmeb-3056	66	7	where	where	SCONJ
ajbmeb-3056	66	8	the	the	DET
ajbmeb-3056	66	9	board	board	NOUN
ajbmeb-3056	66	10	of	of	ADP
ajbmeb-3056	66	11	audit	audit	NOUN
ajbmeb-3056	66	12	possesses	possess	VERB
ajbmeb-3056	66	13	constitutional	constitutional	ADJ
ajbmeb-3056	66	14	independence	independence	NOUN
ajbmeb-3056	66	15	from	from	ADP
ajbmeb-3056	66	16	all	all	DET
ajbmeb-3056	66	17	three	three	NUM
ajbmeb-3056	66	18	branches	branch	NOUN
ajbmeb-3056	66	19	of	of	ADP
ajbmeb-3056	66	20	government	government	NOUN
ajbmeb-3056	66	21	—	—	PUNCT
ajbmeb-3056	66	22	executive	executive	ADJ
ajbmeb-3056	66	23	,	,	PUNCT
ajbmeb-3056	66	24	legislative	legislative	ADJ
ajbmeb-3056	66	25	,	,	PUNCT
ajbmeb-3056	66	26	and	and	CCONJ
ajbmeb-3056	66	27	judicial	judicial	NOUN
ajbmeb-3056	66	28	.	.	PUNCT
ajbmeb-3056	67	1	the	the	DET
ajbmeb-3056	67	2	institution	institution	NOUN
ajbmeb-3056	67	3	’s	’s	PART
ajbmeb-3056	67	4	effectiveness	effectiveness	NOUN
ajbmeb-3056	67	5	is	be	AUX
ajbmeb-3056	67	6	evident	evident	ADJ
ajbmeb-3056	67	7	in	in	ADP
ajbmeb-3056	67	8	the	the	DET
ajbmeb-3056	67	9	scale	scale	NOUN
ajbmeb-3056	67	10	of	of	ADP
ajbmeb-3056	67	11	financial	financial	ADJ
ajbmeb-3056	67	12	recoveries	recovery	NOUN
ajbmeb-3056	67	13	,	,	PUNCT
ajbmeb-3056	67	14	which	which	PRON
ajbmeb-3056	67	15	in	in	ADP
ajbmeb-3056	67	16	some	some	DET
ajbmeb-3056	67	17	years	year	NOUN
ajbmeb-3056	67	18	exceeds	exceed	VERB
ajbmeb-3056	67	19	336.7	336.7	NUM
ajbmeb-3056	67	20	billion	billion	NUM
ajbmeb-3056	67	21	yen	yen	NOUN
ajbmeb-3056	67	22	.	.	PUNCT
ajbmeb-3056	68	1	in	in	ADP
ajbmeb-3056	68	2	the	the	DET
ajbmeb-3056	68	3	united	united	PROPN
ajbmeb-3056	68	4	states	states	PROPN
ajbmeb-3056	68	5	,	,	PUNCT
ajbmeb-3056	68	6	since	since	SCONJ
ajbmeb-3056	68	7	1921	1921	NUM
ajbmeb-3056	68	8	,	,	PUNCT
ajbmeb-3056	68	9	the	the	DET
ajbmeb-3056	68	10	u.s	u.s	PROPN
ajbmeb-3056	68	11	.	.	PROPN
ajbmeb-3056	68	12	government	government	NOUN
ajbmeb-3056	68	13	accountability	accountability	NOUN
ajbmeb-3056	68	14	office	office	NOUN
ajbmeb-3056	68	15	(	(	PUNCT
ajbmeb-3056	68	16	gao	gao	PROPN
ajbmeb-3056	68	17	)	)	PUNCT
ajbmeb-3056	68	18	has	have	AUX
ajbmeb-3056	68	19	served	serve	VERB
ajbmeb-3056	68	20	as	as	ADP
ajbmeb-3056	68	21	the	the	DET
ajbmeb-3056	68	22	federal	federal	ADJ
ajbmeb-3056	68	23	-	-	PUNCT
ajbmeb-3056	68	24	level	level	NOUN
ajbmeb-3056	68	25	supreme	supreme	ADJ
ajbmeb-3056	68	26	audit	audit	NOUN
ajbmeb-3056	68	27	institution	institution	NOUN
ajbmeb-3056	68	28	.	.	PUNCT
ajbmeb-3056	69	1	additionally	additionally	ADV
ajbmeb-3056	69	2	,	,	PUNCT
ajbmeb-3056	69	3	the	the	DET
ajbmeb-3056	69	4	u.s	u.s	PROPN
ajbmeb-3056	69	5	.	.	PROPN
ajbmeb-3056	69	6	department	department	PROPN
ajbmeb-3056	69	7	of	of	ADP
ajbmeb-3056	69	8	the	the	DET
ajbmeb-3056	69	9	treasury	treasury	NOUN
ajbmeb-3056	69	10	performs	perform	VERB
ajbmeb-3056	69	11	departmental	departmental	ADJ
ajbmeb-3056	69	12	control	control	NOUN
ajbmeb-3056	69	13	,	,	PUNCT
ajbmeb-3056	69	14	while	while	SCONJ
ajbmeb-3056	69	15	internal	internal	ADJ
ajbmeb-3056	69	16	departmental	departmental	ADJ
ajbmeb-3056	69	17	oversight	oversight	NOUN
ajbmeb-3056	69	18	is	be	AUX
ajbmeb-3056	69	19	managed	manage	VERB
ajbmeb-3056	69	20	by	by	ADP
ajbmeb-3056	69	21	the	the	DET
ajbmeb-3056	69	22	chief	chief	ADJ
ajbmeb-3056	69	23	financial	financial	ADJ
ajbmeb-3056	69	24	officer	officer	NOUN
ajbmeb-3056	69	25	and	and	CCONJ
ajbmeb-3056	69	26	the	the	DET
ajbmeb-3056	69	27	inspector	inspector	NOUN
ajbmeb-3056	69	28	general	general	NOUN
ajbmeb-3056	69	29	of	of	ADP
ajbmeb-3056	69	30	the	the	DET
ajbmeb-3056	69	31	u.s	u.s	PROPN
ajbmeb-3056	69	32	.	.	PROPN
ajbmeb-3056	69	33	department	department	PROPN
ajbmeb-3056	69	34	of	of	ADP
ajbmeb-3056	69	35	education	education	NOUN
ajbmeb-3056	69	36	.	.	PUNCT
ajbmeb-3056	70	1	globally	globally	ADV
ajbmeb-3056	70	2	,	,	PUNCT
ajbmeb-3056	70	3	the	the	DET
ajbmeb-3056	70	4	formation	formation	NOUN
ajbmeb-3056	70	5	and	and	CCONJ
ajbmeb-3056	70	6	appointment	appointment	NOUN
ajbmeb-3056	70	7	of	of	ADP
ajbmeb-3056	70	8	audit	audit	NOUN
ajbmeb-3056	70	9	institutions	institution	NOUN
ajbmeb-3056	70	10	typically	typically	ADV
ajbmeb-3056	70	11	follow	follow	VERB
ajbmeb-3056	70	12	one	one	NUM
ajbmeb-3056	70	13	of	of	ADP
ajbmeb-3056	70	14	three	three	NUM
ajbmeb-3056	70	15	models	model	NOUN
ajbmeb-3056	70	16	:	:	PUNCT
ajbmeb-3056	70	17	parliamentary	parliamentary	ADJ
ajbmeb-3056	70	18	model	model	NOUN
ajbmeb-3056	70	19	–	–	PUNCT
ajbmeb-3056	70	20	where	where	SCONJ
ajbmeb-3056	70	21	parliament	parliament	NOUN
ajbmeb-3056	70	22	plays	play	VERB
ajbmeb-3056	70	23	a	a	DET
ajbmeb-3056	70	24	central	central	ADJ
ajbmeb-3056	70	25	role	role	NOUN
ajbmeb-3056	70	26	in	in	ADP
ajbmeb-3056	70	27	appointing	appoint	VERB
ajbmeb-3056	70	28	audit	audit	NOUN
ajbmeb-3056	70	29	leadership	leadership	NOUN
ajbmeb-3056	70	30	;	;	PUNCT
ajbmeb-3056	70	31	non	non	ADJ
ajbmeb-3056	70	32	-	-	ADJ
ajbmeb-3056	70	33	parliamentary	parliamentary	ADJ
ajbmeb-3056	70	34	model	model	NOUN
ajbmeb-3056	70	35	–	–	PUNCT
ajbmeb-3056	70	36	where	where	SCONJ
ajbmeb-3056	70	37	appointments	appointment	NOUN
ajbmeb-3056	70	38	are	be	AUX
ajbmeb-3056	70	39	made	make	VERB
ajbmeb-3056	70	40	by	by	ADP
ajbmeb-3056	70	41	the	the	DET
ajbmeb-3056	70	42	president	president	NOUN
ajbmeb-3056	70	43	or	or	CCONJ
ajbmeb-3056	70	44	executive	executive	ADJ
ajbmeb-3056	70	45	government	government	NOUN
ajbmeb-3056	70	46	;	;	PUNCT
ajbmeb-3056	70	47	mixed	mixed	ADJ
ajbmeb-3056	70	48	model	model	NOUN
ajbmeb-3056	70	49	–	–	PUNCT
ajbmeb-3056	70	50	which	which	PRON
ajbmeb-3056	70	51	combines	combine	VERB
ajbmeb-3056	70	52	elements	element	NOUN
ajbmeb-3056	70	53	of	of	ADP
ajbmeb-3056	70	54	both	both	CCONJ
ajbmeb-3056	70	55	parliamentary	parliamentary	ADJ
ajbmeb-3056	70	56	and	and	CCONJ
ajbmeb-3056	70	57	presidential	presidential	ADJ
ajbmeb-3056	70	58	appointments	appointment	NOUN
ajbmeb-3056	70	59	.	.	PUNCT
ajbmeb-3056	71	1	the	the	DET
ajbmeb-3056	71	2	core	core	NOUN
ajbmeb-3056	71	3	tasks	task	NOUN
ajbmeb-3056	71	4	of	of	ADP
ajbmeb-3056	71	5	audit	audit	NOUN
ajbmeb-3056	71	6	institutions	institution	NOUN
ajbmeb-3056	71	7	,	,	PUNCT
ajbmeb-3056	71	8	as	as	SCONJ
ajbmeb-3056	71	9	enshrined	enshrine	VERB
ajbmeb-3056	71	10	in	in	ADP
ajbmeb-3056	71	11	many	many	ADJ
ajbmeb-3056	71	12	national	national	ADJ
ajbmeb-3056	71	13	legal	legal	ADJ
ajbmeb-3056	71	14	systems	system	NOUN
ajbmeb-3056	71	15	,	,	PUNCT
ajbmeb-3056	71	16	include	include	VERB
ajbmeb-3056	71	17	:	:	PUNCT
ajbmeb-3056	71	18	oversight	oversight	NOUN
ajbmeb-3056	71	19	of	of	ADP
ajbmeb-3056	71	20	state	state	NOUN
ajbmeb-3056	71	21	budget	budget	NOUN
ajbmeb-3056	71	22	execution	execution	NOUN
ajbmeb-3056	71	23	:	:	PUNCT
ajbmeb-3056	71	24	for	for	ADP
ajbmeb-3056	71	25	example	example	NOUN
ajbmeb-3056	71	26	,	,	PUNCT
ajbmeb-3056	71	27	in	in	ADP
ajbmeb-3056	71	28	italy	italy	PROPN
ajbmeb-3056	71	29	,	,	PUNCT
ajbmeb-3056	71	30	the	the	DET
ajbmeb-3056	71	31	court	court	NOUN
ajbmeb-3056	71	32	of	of	ADP
ajbmeb-3056	71	33	audit	audit	NOUN
ajbmeb-3056	71	34	conducts	conduct	VERB
ajbmeb-3056	71	35	both	both	CCONJ
ajbmeb-3056	71	36	preliminary	preliminary	ADJ
ajbmeb-3056	71	37	and	and	CCONJ
ajbmeb-3056	71	38	subsequent	subsequent	ADJ
ajbmeb-3056	71	39	controls	control	NOUN
ajbmeb-3056	71	40	on	on	ADP
ajbmeb-3056	71	41	the	the	DET
ajbmeb-3056	71	42	legality	legality	NOUN
ajbmeb-3056	71	43	and	and	CCONJ
ajbmeb-3056	71	44	execution	execution	NOUN
ajbmeb-3056	71	45	of	of	ADP
ajbmeb-3056	71	46	financial	financial	ADJ
ajbmeb-3056	71	47	acts	act	NOUN
ajbmeb-3056	71	48	.	.	PUNCT
ajbmeb-3056	72	1	in	in	ADP
ajbmeb-3056	72	2	portugal	portugal	PROPN
ajbmeb-3056	72	3	,	,	PUNCT
ajbmeb-3056	72	4	the	the	DET
ajbmeb-3056	72	5	national	national	ADJ
ajbmeb-3056	72	6	audit	audit	NOUN
ajbmeb-3056	72	7	body	body	NOUN
ajbmeb-3056	72	8	monitors	monitor	VERB
ajbmeb-3056	72	9	the	the	DET
ajbmeb-3056	72	10	full	full	ADJ
ajbmeb-3056	72	11	cycle	cycle	NOUN
ajbmeb-3056	72	12	of	of	ADP
ajbmeb-3056	72	13	budget	budget	NOUN
ajbmeb-3056	72	14	implementation	implementation	NOUN
ajbmeb-3056	72	15	.	.	PUNCT
ajbmeb-3056	73	1	control	control	NOUN
ajbmeb-3056	73	2	over	over	ADP
ajbmeb-3056	73	3	public	public	ADJ
ajbmeb-3056	73	4	revenues	revenue	NOUN
ajbmeb-3056	73	5	and	and	CCONJ
ajbmeb-3056	73	6	expenditures	expenditure	NOUN
ajbmeb-3056	73	7	:	:	PUNCT
ajbmeb-3056	73	8	in	in	ADP
ajbmeb-3056	73	9	greece	greece	PROPN
ajbmeb-3056	73	10	,	,	PUNCT
ajbmeb-3056	73	11	the	the	DET
ajbmeb-3056	73	12	court	court	NOUN
ajbmeb-3056	73	13	of	of	ADP
ajbmeb-3056	73	14	audit	audit	NOUN
ajbmeb-3056	73	15	supervises	supervise	VERB
ajbmeb-3056	73	16	central	central	ADJ
ajbmeb-3056	73	17	and	and	CCONJ
ajbmeb-3056	73	18	local	local	ADJ
ajbmeb-3056	73	19	government	government	NOUN
ajbmeb-3056	73	20	expenditures	expenditure	NOUN
ajbmeb-3056	73	21	and	and	CCONJ
ajbmeb-3056	73	22	oversees	oversee	VERB
ajbmeb-3056	73	23	public	public	ADJ
ajbmeb-3056	73	24	-	-	PUNCT
ajbmeb-3056	73	25	law	law	NOUN
ajbmeb-3056	73	26	entities	entity	NOUN
ajbmeb-3056	73	27	,	,	PUNCT
ajbmeb-3056	73	28	pursuant	pursuant	ADJ
ajbmeb-3056	73	29	to	to	ADP
ajbmeb-3056	73	30	statutory	statutory	ADJ
ajbmeb-3056	73	31	regulations	regulation	NOUN
ajbmeb-3056	73	32	.	.	PUNCT
ajbmeb-3056	74	1	these	these	DET
ajbmeb-3056	74	2	practices	practice	NOUN
ajbmeb-3056	74	3	demonstrate	demonstrate	VERB
ajbmeb-3056	74	4	the	the	DET
ajbmeb-3056	74	5	universal	universal	ADJ
ajbmeb-3056	74	6	importance	importance	NOUN
ajbmeb-3056	74	7	of	of	ADP
ajbmeb-3056	74	8	financial	financial	ADJ
ajbmeb-3056	74	9	control	control	NOUN
ajbmeb-3056	74	10	as	as	ADP
ajbmeb-3056	74	11	a	a	DET
ajbmeb-3056	74	12	critical	critical	ADJ
ajbmeb-3056	74	13	component	component	NOUN
ajbmeb-3056	74	14	of	of	ADP
ajbmeb-3056	74	15	democratic	democratic	ADJ
ajbmeb-3056	74	16	governance	governance	NOUN
ajbmeb-3056	74	17	,	,	PUNCT
ajbmeb-3056	74	18	fiscal	fiscal	ADJ
ajbmeb-3056	74	19	discipline	discipline	NOUN
ajbmeb-3056	74	20	,	,	PUNCT
ajbmeb-3056	74	21	and	and	CCONJ
ajbmeb-3056	74	22	institutional	institutional	ADJ
ajbmeb-3056	74	23	accountability	accountability	NOUN
ajbmeb-3056	74	24	.	.	PUNCT
ajbmeb-3056	75	1	control	control	NOUN
ajbmeb-3056	75	2	over	over	ADP
ajbmeb-3056	75	3	public	public	ADJ
ajbmeb-3056	75	4	revenues	revenue	NOUN
ajbmeb-3056	75	5	and	and	CCONJ
ajbmeb-3056	75	6	expenditures	expenditure	NOUN
ajbmeb-3056	75	7	:	:	PUNCT
ajbmeb-3056	75	8	in	in	ADP
ajbmeb-3056	75	9	greece	greece	PROPN
ajbmeb-3056	75	10	,	,	PUNCT
ajbmeb-3056	75	11	the	the	DET
ajbmeb-3056	75	12	court	court	NOUN
ajbmeb-3056	75	13	of	of	ADP
ajbmeb-3056	75	14	audit	audit	NOUN
ajbmeb-3056	75	15	organizes	organize	VERB
ajbmeb-3056	75	16	and	and	CCONJ
ajbmeb-3056	75	17	conducts	conduct	VERB
ajbmeb-3056	75	18	control	control	NOUN
ajbmeb-3056	75	19	over	over	ADP
ajbmeb-3056	75	20	government	government	NOUN
ajbmeb-3056	75	21	expenditures	expenditure	NOUN
ajbmeb-3056	75	22	,	,	PUNCT
ajbmeb-3056	75	23	and	and	CCONJ
ajbmeb-3056	75	24	—	—	PUNCT
ajbmeb-3056	75	25	according	accord	VERB
ajbmeb-3056	75	26	to	to	ADP
ajbmeb-3056	75	27	specific	specific	ADJ
ajbmeb-3056	75	28	legal	legal	ADJ
ajbmeb-3056	75	29	provisions	provision	NOUN
ajbmeb-3056	75	30	—	—	PUNCT
ajbmeb-3056	75	31	also	also	ADV
ajbmeb-3056	75	32	oversees	oversee	VERB
ajbmeb-3056	75	33	the	the	DET
ajbmeb-3056	75	34	expenditures	expenditure	NOUN
ajbmeb-3056	75	35	of	of	ADP
ajbmeb-3056	75	36	local	local	ADJ
ajbmeb-3056	75	37	government	government	NOUN
ajbmeb-3056	75	38	bodies	body	NOUN
ajbmeb-3056	75	39	and	and	CCONJ
ajbmeb-3056	75	40	other	other	ADJ
ajbmeb-3056	75	41	legal	legal	ADJ
ajbmeb-3056	75	42	entities	entity	NOUN
ajbmeb-3056	75	43	under	under	ADP
ajbmeb-3056	75	44	public	public	ADJ
ajbmeb-3056	75	45	law	law	NOUN
ajbmeb-3056	75	46	.	.	PUNCT
ajbmeb-3056	76	1	conclusion	conclusion	VERB
ajbmeb-3056	76	2	the	the	DET
ajbmeb-3056	76	3	evolution	evolution	NOUN
ajbmeb-3056	76	4	of	of	ADP
ajbmeb-3056	76	5	state	state	NOUN
ajbmeb-3056	76	6	financial	financial	ADJ
ajbmeb-3056	76	7	control	control	NOUN
ajbmeb-3056	76	8	demonstrates	demonstrate	VERB
ajbmeb-3056	76	9	its	its	PRON
ajbmeb-3056	76	10	growing	grow	VERB
ajbmeb-3056	76	11	role	role	NOUN
ajbmeb-3056	76	12	as	as	ADP
ajbmeb-3056	76	13	a	a	DET
ajbmeb-3056	76	14	cornerstone	cornerstone	NOUN
ajbmeb-3056	76	15	of	of	ADP
ajbmeb-3056	76	16	public	public	ADJ
ajbmeb-3056	76	17	governance	governance	NOUN
ajbmeb-3056	76	18	and	and	CCONJ
ajbmeb-3056	76	19	fiscal	fiscal	ADJ
ajbmeb-3056	76	20	responsibility	responsibility	NOUN
ajbmeb-3056	76	21	.	.	PUNCT
ajbmeb-3056	77	1	from	from	ADP
ajbmeb-3056	77	2	its	its	PRON
ajbmeb-3056	77	3	origins	origin	NOUN
ajbmeb-3056	77	4	in	in	ADP
ajbmeb-3056	77	5	monarchic	monarchic	ADJ
ajbmeb-3056	77	6	oversight	oversight	NOUN
ajbmeb-3056	77	7	to	to	ADP
ajbmeb-3056	77	8	the	the	DET
ajbmeb-3056	77	9	establishment	establishment	NOUN
ajbmeb-3056	77	10	of	of	ADP
ajbmeb-3056	77	11	american	american	ADJ
ajbmeb-3056	77	12	journal	journal	PROPN
ajbmeb-3056	77	13	of	of	ADP
ajbmeb-3056	77	14	business	business	NOUN
ajbmeb-3056	77	15	management	management	NOUN
ajbmeb-3056	77	16	,	,	PUNCT
ajbmeb-3056	77	17	economics	economic	NOUN
ajbmeb-3056	77	18	and	and	CCONJ
ajbmeb-3056	77	19	banking	banking	NOUN
ajbmeb-3056	77	20	volume	volume	NOUN
ajbmeb-3056	77	21	38	38	NUM
ajbmeb-3056	78	1	july2025	july2025	PROPN
ajbmeb-3056	78	2	p	p	NOUN
ajbmeb-3056	78	3	a	a	DET
ajbmeb-3056	78	4	g	g	NOUN
ajbmeb-3056	78	5	e	e	NOUN
ajbmeb-3056	78	6	|	|	NOUN
ajbmeb-3056	78	7	24	24	NUM
ajbmeb-3056	78	8	www.americanjournal.org	www.americanjournal.org	PROPN
ajbmeb-3056	78	9	independent	independent	ADJ
ajbmeb-3056	78	10	audit	audit	NOUN
ajbmeb-3056	78	11	institutions	institution	NOUN
ajbmeb-3056	78	12	and	and	CCONJ
ajbmeb-3056	78	13	modern	modern	ADJ
ajbmeb-3056	78	14	digitalized	digitalized	ADJ
ajbmeb-3056	78	15	control	control	NOUN
ajbmeb-3056	78	16	systems	system	NOUN
ajbmeb-3056	79	1	,	,	PUNCT
ajbmeb-3056	79	2	financial	financial	ADJ
ajbmeb-3056	79	3	control	control	NOUN
ajbmeb-3056	79	4	mechanisms	mechanism	NOUN
ajbmeb-3056	79	5	have	have	AUX
ajbmeb-3056	79	6	become	become	VERB
ajbmeb-3056	79	7	vital	vital	ADJ
ajbmeb-3056	79	8	tools	tool	NOUN
ajbmeb-3056	79	9	for	for	ADP
ajbmeb-3056	79	10	ensuring	ensure	VERB
ajbmeb-3056	79	11	transparency	transparency	NOUN
ajbmeb-3056	79	12	,	,	PUNCT
ajbmeb-3056	79	13	legality	legality	NOUN
ajbmeb-3056	79	14	,	,	PUNCT
ajbmeb-3056	79	15	and	and	CCONJ
ajbmeb-3056	79	16	the	the	DET
ajbmeb-3056	79	17	efficient	efficient	ADJ
ajbmeb-3056	79	18	use	use	NOUN
ajbmeb-3056	79	19	of	of	ADP
ajbmeb-3056	79	20	public	public	ADJ
ajbmeb-3056	79	21	resources	resource	NOUN
ajbmeb-3056	79	22	.	.	PUNCT
ajbmeb-3056	80	1	international	international	ADJ
ajbmeb-3056	80	2	practices	practice	NOUN
ajbmeb-3056	80	3	show	show	VERB
ajbmeb-3056	80	4	a	a	DET
ajbmeb-3056	80	5	wide	wide	ADJ
ajbmeb-3056	80	6	diversity	diversity	NOUN
ajbmeb-3056	80	7	in	in	ADP
ajbmeb-3056	80	8	institutional	institutional	ADJ
ajbmeb-3056	80	9	models	model	NOUN
ajbmeb-3056	80	10	,	,	PUNCT
ajbmeb-3056	80	11	yet	yet	CCONJ
ajbmeb-3056	80	12	they	they	PRON
ajbmeb-3056	80	13	converge	converge	VERB
ajbmeb-3056	80	14	on	on	ADP
ajbmeb-3056	80	15	key	key	ADJ
ajbmeb-3056	80	16	principles	principle	NOUN
ajbmeb-3056	80	17	such	such	ADJ
ajbmeb-3056	80	18	as	as	ADP
ajbmeb-3056	80	19	independence	independence	NOUN
ajbmeb-3056	80	20	,	,	PUNCT
ajbmeb-3056	80	21	accountability	accountability	NOUN
ajbmeb-3056	80	22	,	,	PUNCT
ajbmeb-3056	80	23	and	and	CCONJ
ajbmeb-3056	80	24	cost	cost	NOUN
ajbmeb-3056	80	25	-	-	PUNCT
ajbmeb-3056	80	26	effectiveness	effectiveness	NOUN
ajbmeb-3056	80	27	.	.	PUNCT
ajbmeb-3056	81	1	whether	whether	SCONJ
ajbmeb-3056	81	2	implemented	implement	VERB
ajbmeb-3056	81	3	through	through	ADP
ajbmeb-3056	81	4	audit	audit	NOUN
ajbmeb-3056	81	5	courts	court	NOUN
ajbmeb-3056	81	6	,	,	PUNCT
ajbmeb-3056	81	7	supreme	supreme	ADJ
ajbmeb-3056	81	8	audit	audit	NOUN
ajbmeb-3056	81	9	institutions	institution	NOUN
ajbmeb-3056	81	10	,	,	PUNCT
ajbmeb-3056	81	11	or	or	CCONJ
ajbmeb-3056	81	12	government	government	NOUN
ajbmeb-3056	81	13	inspectorates	inspectorate	NOUN
ajbmeb-3056	81	14	,	,	PUNCT
ajbmeb-3056	81	15	state	state	NOUN
ajbmeb-3056	81	16	financial	financial	ADJ
ajbmeb-3056	81	17	control	control	NOUN
ajbmeb-3056	81	18	plays	play	VERB
ajbmeb-3056	81	19	a	a	DET
ajbmeb-3056	81	20	crucial	crucial	ADJ
ajbmeb-3056	81	21	role	role	NOUN
ajbmeb-3056	81	22	in	in	ADP
ajbmeb-3056	81	23	protecting	protect	VERB
ajbmeb-3056	81	24	national	national	ADJ
ajbmeb-3056	81	25	economic	economic	ADJ
ajbmeb-3056	81	26	security	security	NOUN
ajbmeb-3056	81	27	,	,	PUNCT
ajbmeb-3056	81	28	enhancing	enhance	VERB
ajbmeb-3056	81	29	public	public	ADJ
ajbmeb-3056	81	30	trust	trust	NOUN
ajbmeb-3056	81	31	,	,	PUNCT
ajbmeb-3056	81	32	and	and	CCONJ
ajbmeb-3056	81	33	supporting	support	VERB
ajbmeb-3056	81	34	sound	sound	ADJ
ajbmeb-3056	81	35	budgetary	budgetary	ADJ
ajbmeb-3056	81	36	management	management	NOUN
ajbmeb-3056	81	37	.	.	PUNCT
ajbmeb-3056	82	1	given	give	VERB
ajbmeb-3056	82	2	the	the	DET
ajbmeb-3056	82	3	increasing	increase	VERB
ajbmeb-3056	82	4	complexity	complexity	NOUN
ajbmeb-3056	82	5	of	of	ADP
ajbmeb-3056	82	6	public	public	ADJ
ajbmeb-3056	82	7	finances	finance	NOUN
ajbmeb-3056	82	8	and	and	CCONJ
ajbmeb-3056	82	9	the	the	DET
ajbmeb-3056	82	10	growing	grow	VERB
ajbmeb-3056	82	11	demand	demand	NOUN
ajbmeb-3056	82	12	for	for	ADP
ajbmeb-3056	82	13	transparency	transparency	NOUN
ajbmeb-3056	82	14	,	,	PUNCT
ajbmeb-3056	82	15	further	further	ADJ
ajbmeb-3056	82	16	integration	integration	NOUN
ajbmeb-3056	82	17	of	of	ADP
ajbmeb-3056	82	18	performance	performance	NOUN
ajbmeb-3056	82	19	-	-	PUNCT
ajbmeb-3056	82	20	based	base	VERB
ajbmeb-3056	82	21	auditing	auditing	NOUN
ajbmeb-3056	82	22	,	,	PUNCT
ajbmeb-3056	82	23	risk	risk	NOUN
ajbmeb-3056	82	24	assessment	assessment	NOUN
ajbmeb-3056	82	25	tools	tool	NOUN
ajbmeb-3056	82	26	,	,	PUNCT
ajbmeb-3056	82	27	and	and	CCONJ
ajbmeb-3056	82	28	digital	digital	ADJ
ajbmeb-3056	82	29	technologies	technology	NOUN
ajbmeb-3056	82	30	will	will	AUX
ajbmeb-3056	82	31	be	be	AUX
ajbmeb-3056	82	32	essential	essential	ADJ
ajbmeb-3056	82	33	in	in	ADP
ajbmeb-3056	82	34	strengthening	strengthen	VERB
ajbmeb-3056	82	35	financial	financial	ADJ
ajbmeb-3056	82	36	control	control	NOUN
ajbmeb-3056	82	37	systems	system	NOUN
ajbmeb-3056	82	38	globally	globally	ADV
ajbmeb-3056	82	39	.	.	PUNCT
ajbmeb-3056	83	1	countries	country	NOUN
ajbmeb-3056	83	2	seeking	seek	VERB
ajbmeb-3056	83	3	to	to	PART
ajbmeb-3056	83	4	reform	reform	VERB
ajbmeb-3056	83	5	or	or	CCONJ
ajbmeb-3056	83	6	modernize	modernize	VERB
ajbmeb-3056	83	7	their	their	PRON
ajbmeb-3056	83	8	control	control	NOUN
ajbmeb-3056	83	9	structures	structure	NOUN
ajbmeb-3056	83	10	can	can	AUX
ajbmeb-3056	83	11	benefit	benefit	VERB
ajbmeb-3056	83	12	significantly	significantly	ADV
ajbmeb-3056	83	13	from	from	ADP
ajbmeb-3056	83	14	the	the	DET
ajbmeb-3056	83	15	systematic	systematic	ADJ
ajbmeb-3056	83	16	study	study	NOUN
ajbmeb-3056	83	17	and	and	CCONJ
ajbmeb-3056	83	18	adaptation	adaptation	NOUN
ajbmeb-3056	83	19	of	of	ADP
ajbmeb-3056	83	20	international	international	ADJ
ajbmeb-3056	83	21	experiences	experience	NOUN
ajbmeb-3056	83	22	.	.	PUNCT
ajbmeb-3056	84	1	references	reference	NOUN
ajbmeb-3056	84	2	1	1	NUM
ajbmeb-3056	84	3	.	.	PUNCT
ajbmeb-3056	84	4	christopher	christopher	PROPN
ajbmeb-3056	84	5	hood	hood	PROPN
ajbmeb-3056	84	6	(	(	PUNCT
ajbmeb-3056	84	7	1991	1991	NUM
ajbmeb-3056	84	8	):	):	PUNCT
ajbmeb-3056	84	9	“	"	PUNCT
ajbmeb-3056	84	10	a	a	DET
ajbmeb-3056	84	11	public	public	ADJ
ajbmeb-3056	84	12	management	management	NOUN
ajbmeb-3056	84	13	for	for	ADP
ajbmeb-3056	84	14	all	all	DET
ajbmeb-3056	84	15	seasons	season	NOUN
ajbmeb-3056	84	16	?	?	PUNCT
ajbmeb-3056	84	17	”	"	PUNCT
ajbmeb-3056	85	1	/	/	SYM
ajbmeb-3056	85	2	public	public	ADJ
ajbmeb-3056	85	3	administration	administration	NOUN
ajbmeb-3056	85	4	.	.	PUNCT
ajbmeb-3056	86	1	2	2	X
ajbmeb-3056	86	2	.	.	X
ajbmeb-3056	86	3	steven	steven	PROPN
ajbmeb-3056	86	4	kelman	kelman	PROPN
ajbmeb-3056	86	5	(	(	PUNCT
ajbmeb-3056	86	6	1990	1990	NUM
ajbmeb-3056	86	7	):	):	PUNCT
ajbmeb-3056	86	8	“	"	PUNCT
ajbmeb-3056	86	9	procurement	procurement	NOUN
ajbmeb-3056	86	10	and	and	CCONJ
ajbmeb-3056	86	11	public	public	ADJ
ajbmeb-3056	86	12	management	management	NOUN
ajbmeb-3056	86	13	:	:	PUNCT
ajbmeb-3056	86	14	the	the	DET
ajbmeb-3056	86	15	fear	fear	NOUN
ajbmeb-3056	86	16	of	of	ADP
ajbmeb-3056	86	17	discretion	discretion	NOUN
ajbmeb-3056	86	18	and	and	CCONJ
ajbmeb-3056	86	19	the	the	DET
ajbmeb-3056	86	20	quality	quality	NOUN
ajbmeb-3056	86	21	of	of	ADP
ajbmeb-3056	86	22	government	government	NOUN
ajbmeb-3056	86	23	performance	performance	NOUN
ajbmeb-3056	86	24	”	"	PUNCT
ajbmeb-3056	86	25	/	/	SYM
ajbmeb-3056	86	26	aei	aei	PROPN
ajbmeb-3056	86	27	press	press	NOUN
ajbmeb-3056	86	28	.	.	PUNCT
ajbmeb-3056	87	1	3	3	X
ajbmeb-3056	87	2	.	.	X
ajbmeb-3056	87	3	воронин	воронин	VERB
ajbmeb-3056	87	4	ю	ю	NOUN
ajbmeb-3056	87	5	.	.	PUNCT
ajbmeb-3056	87	6	м	м	X
ajbmeb-3056	87	7	.	.	PUNCT
ajbmeb-3056	87	8	государственный	государственный	PROPN
ajbmeb-3056	87	9	финансовый	финансовый	PROPN
ajbmeb-3056	87	10	контроль	контроль	PROPN
ajbmeb-3056	87	11	.	.	PUNCT
ajbmeb-3056	88	1	м	м	X
ajbmeb-3056	88	2	.	.	PUNCT
ajbmeb-3056	88	3	:	:	PUNCT
ajbmeb-3056	89	1	финансовый	финансовый	PROPN
ajbmeb-3056	89	2	контроль	контроль	PROPN
ajbmeb-3056	89	3	,	,	PUNCT
ajbmeb-3056	89	4	2005	2005	NUM
ajbmeb-3056	89	5	.	.	PUNCT
ajbmeb-3056	90	1	4	4	X
ajbmeb-3056	90	2	.	.	X
ajbmeb-3056	90	3	козырин	козырин	PROPN
ajbmeb-3056	90	4	a.	a.	PROPN
ajbmeb-3056	90	5	h.	h.	PROPN
ajbmeb-3056	90	6	финансовый	финансовый	PROPN
ajbmeb-3056	90	7	контроль	контроль	PROPN
ajbmeb-3056	90	8	//	//	NUM
ajbmeb-3056	90	9	финансовое	финансовое	VERB
ajbmeb-3056	90	10	право	право	NOUN
ajbmeb-3056	90	11	/	/	SYM
ajbmeb-3056	90	12	под	под	ADJ
ajbmeb-3056	90	13	ред	ред	PROPN
ajbmeb-3056	90	14	.	.	PUNCT
ajbmeb-3056	91	1	проф	проф	NOUN
ajbmeb-3056	91	2	.	.	PUNCT
ajbmeb-3056	92	1	о	о	X
ajbmeb-3056	92	2	.	.	PUNCT
ajbmeb-3056	93	1	н	н	PROPN
ajbmeb-3056	93	2	.	.	NOUN
ajbmeb-3056	93	3	горбуновой	горбуновой	NOUN
ajbmeb-3056	93	4	.	.	PUNCT
ajbmeb-3056	94	1	—	—	PUNCT
ajbmeb-3056	94	2	м	м	X
ajbmeb-3056	94	3	.	.	PUNCT
ajbmeb-3056	94	4	:	:	PUNCT
ajbmeb-3056	95	1	юристъ	юристъ	VERB
ajbmeb-3056	95	2	,	,	PUNCT
ajbmeb-3056	95	3	1996	1996	NUM
ajbmeb-3056	95	4	.	.	PUNCT
ajbmeb-3056	96	1	—	—	PUNCT
ajbmeb-3056	96	2	с.48	с.48	X
ajbmeb-3056	96	3	.	.	NOUN
ajbmeb-3056	96	4	5	5	NUM
ajbmeb-3056	96	5	.	.	X
ajbmeb-3056	96	6	vahobov	vahobov	PROPN
ajbmeb-3056	96	7	a.	a.	PROPN
ajbmeb-3056	96	8	v.	v.	PROPN
ajbmeb-3056	96	9	,	,	PUNCT
ajbmeb-3056	96	10	malikov	malikov	PROPN
ajbmeb-3056	96	11	t.s	t.s	PROPN
ajbmeb-3056	96	12	.	.	PROPN
ajbmeb-3056	96	13	moliya	moliya	PROPN
ajbmeb-3056	96	14	:	:	PUNCT
ajbmeb-3056	96	15	umumnazariy	umumnazariy	PROPN
ajbmeb-3056	96	16	masalalar	masalalar	PROPN
ajbmeb-3056	96	17	.	.	PUNCT
ajbmeb-3056	97	1	o'quv	o'quv	PROPN
ajbmeb-3056	97	2	qo'llanma	qo'llanma	PROPN
ajbmeb-3056	97	3	.	.	PUNCT
ajbmeb-3056	98	1	t.	t.	PROPN
ajbmeb-3056	98	2	2008	2008	NUM
ajbmeb-3056	98	3	.	.	PUNCT
ajbmeb-3056	99	1	322	322	NUM
ajbmeb-3056	99	2	-	-	PUNCT
ajbmeb-3056	99	3	bet	bet	NOUN
ajbmeb-3056	99	4	6	6	NUM
ajbmeb-3056	99	5	.	.	X
ajbmeb-3056	99	6	nuritdinova	nuritdinova	PROPN
ajbmeb-3056	99	7	v.sh	v.sh	PROPN
ajbmeb-3056	99	8	.	.	PROPN
ajbmeb-3056	99	9	,	,	PUNCT
ajbmeb-3056	99	10	sharapova	sharapova	PROPN
ajbmeb-3056	99	11	m.a	m.a	PROPN
ajbmeb-3056	99	12	.	.	PROPN
ajbmeb-3056	99	13	moliyaviy	moliyaviy	PROPN
ajbmeb-3056	99	14	nazorat	nazorat	NOUN
ajbmeb-3056	99	15	:	:	PUNCT
ajbmeb-3056	99	16	o'quv	o'quv	PROPN
ajbmeb-3056	99	17	qo'llanma	qo'llanma	PROPN
ajbmeb-3056	99	18	.	.	PUNCT
ajbmeb-3056	100	1	т	т	X
ajbmeb-3056	100	2	.	.	PUNCT
ajbmeb-3056	100	3	:	:	PUNCT
ajbmeb-3056	101	1	2014	2014	NUM
ajbmeb-3056	101	2	.	.	PUNCT
ajbmeb-3056	102	1	380	380	NUM
ajbmeb-3056	102	2	-	-	PUNCT
ajbmeb-3056	102	3	bet	bet	NOUN
ajbmeb-3056	102	4	.	.	PUNCT