id	sid	tid	token	lemma	pos
ajbmeb-3073	1	1	american	american	PROPN
ajbmeb-3073	1	2	journal	journal	PROPN
ajbmeb-3073	1	3	of	of	ADP
ajbmeb-3073	1	4	business	business	NOUN
ajbmeb-3073	1	5	management	management	NOUN
ajbmeb-3073	1	6	,	,	PUNCT
ajbmeb-3073	1	7	economics	economic	NOUN
ajbmeb-3073	1	8	and	and	CCONJ
ajbmeb-3073	1	9	banking	banking	NOUN
ajbmeb-3073	1	10	issn	issn	PROPN
ajbmeb-3073	1	11	(	(	PUNCT
ajbmeb-3073	1	12	e	e	NOUN
ajbmeb-3073	1	13	):	):	PUNCT
ajbmeb-3073	1	14	2832	2832	NUM
ajbmeb-3073	1	15	-	-	SYM
ajbmeb-3073	1	16	8078	8078	NUM
ajbmeb-3073	1	17	volume	volume	NOUN
ajbmeb-3073	1	18	40	40	NUM
ajbmeb-3073	1	19	,	,	PUNCT
ajbmeb-3073	1	20	september	september	PROPN
ajbmeb-3073	1	21	2025	2025	NUM
ajbmeb-3073	1	22	p	p	NOUN
ajbmeb-3073	1	23	a	a	DET
ajbmeb-3073	1	24	g	g	NOUN
ajbmeb-3073	1	25	e	e	NOUN
ajbmeb-3073	1	26	|	|	ADV
ajbmeb-3073	1	27	6	6	NUM
ajbmeb-3073	1	28	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-3073	1	29	financial	financial	ADJ
ajbmeb-3073	1	30	resource	resource	NOUN
ajbmeb-3073	1	31	management	management	NOUN
ajbmeb-3073	1	32	and	and	CCONJ
ajbmeb-3073	1	33	theoretical	theoretical	ADJ
ajbmeb-3073	1	34	foundations	foundation	NOUN
ajbmeb-3073	1	35	of	of	ADP
ajbmeb-3073	1	36	accounting	accounting	NOUN
ajbmeb-3073	1	37	in	in	ADP
ajbmeb-3073	1	38	higher	high	ADJ
ajbmeb-3073	1	39	education	education	NOUN
ajbmeb-3073	1	40	institutions	institution	NOUN
ajbmeb-3073	1	41	kurbanov	kurbanov	PROPN
ajbmeb-3073	1	42	jaloladdin	jaloladdin	PROPN
ajbmeb-3073	1	43	yuldashbaevich	yuldashbaevich	PROPN
ajbmeb-3073	1	44	ministry	ministry	PROPN
ajbmeb-3073	1	45	of	of	ADP
ajbmeb-3073	1	46	higher	high	ADJ
ajbmeb-3073	1	47	education	education	NOUN
ajbmeb-3073	1	48	,	,	PUNCT
ajbmeb-3073	1	49	science	science	NOUN
ajbmeb-3073	1	50	and	and	CCONJ
ajbmeb-3073	1	51	innovations	innovation	NOUN
ajbmeb-3073	1	52	senior	senior	ADJ
ajbmeb-3073	1	53	specialist	specialist	NOUN
ajbmeb-3073	1	54	,	,	PUNCT
ajbmeb-3073	1	55	accounting	accounting	NOUN
ajbmeb-3073	1	56	and	and	CCONJ
ajbmeb-3073	1	57	reporting	reporting	NOUN
ajbmeb-3073	1	58	department	department	NOUN
ajbmeb-3073	1	59	a	a	DET
ajbmeb-3073	1	60	b	b	PROPN
ajbmeb-3073	1	61	s	s	ADP
ajbmeb-3073	1	62	t	t	PROPN
ajbmeb-3073	1	63	r	r	NOUN
ajbmeb-3073	1	64	a	a	DET
ajbmeb-3073	1	65	c	c	NOUN
ajbmeb-3073	1	66	t	t	NOUN
ajbmeb-3073	1	67	k	k	X
ajbmeb-3073	1	68	e	e	PROPN
ajbmeb-3073	1	69	y	y	PROPN
ajbmeb-3073	1	70	w	w	NOUN
ajbmeb-3073	2	1	o	o	NOUN
ajbmeb-3073	2	2	r	r	NOUN
ajbmeb-3073	2	3	d	d	X
ajbmeb-3073	2	4	s	s	VERB
ajbmeb-3073	2	5	this	this	DET
ajbmeb-3073	2	6	scientific	scientific	ADJ
ajbmeb-3073	2	7	work	work	NOUN
ajbmeb-3073	2	8	explores	explore	VERB
ajbmeb-3073	2	9	the	the	DET
ajbmeb-3073	2	10	formation	formation	NOUN
ajbmeb-3073	2	11	of	of	ADP
ajbmeb-3073	2	12	financial	financial	ADJ
ajbmeb-3073	2	13	resources	resource	NOUN
ajbmeb-3073	2	14	in	in	ADP
ajbmeb-3073	2	15	higher	high	ADJ
ajbmeb-3073	2	16	education	education	NOUN
ajbmeb-3073	2	17	institutions	institution	NOUN
ajbmeb-3073	2	18	,	,	PUNCT
ajbmeb-3073	2	19	their	their	PRON
ajbmeb-3073	2	20	efficient	efficient	ADJ
ajbmeb-3073	2	21	utilization	utilization	NOUN
ajbmeb-3073	2	22	,	,	PUNCT
ajbmeb-3073	2	23	and	and	CCONJ
ajbmeb-3073	2	24	the	the	DET
ajbmeb-3073	2	25	theoretical	theoretical	ADJ
ajbmeb-3073	2	26	foundations	foundation	NOUN
ajbmeb-3073	2	27	of	of	ADP
ajbmeb-3073	2	28	accounting	accounting	NOUN
ajbmeb-3073	2	29	.	.	PUNCT
ajbmeb-3073	3	1	the	the	DET
ajbmeb-3073	3	2	study	study	NOUN
ajbmeb-3073	3	3	examines	examine	VERB
ajbmeb-3073	3	4	the	the	DET
ajbmeb-3073	3	5	structure	structure	NOUN
ajbmeb-3073	3	6	of	of	ADP
ajbmeb-3073	3	7	revenues	revenue	NOUN
ajbmeb-3073	3	8	and	and	CCONJ
ajbmeb-3073	3	9	expenses	expense	NOUN
ajbmeb-3073	3	10	,	,	PUNCT
ajbmeb-3073	3	11	the	the	DET
ajbmeb-3073	3	12	movement	movement	NOUN
ajbmeb-3073	3	13	of	of	ADP
ajbmeb-3073	3	14	budgetary	budgetary	ADJ
ajbmeb-3073	3	15	and	and	CCONJ
ajbmeb-3073	3	16	extrabudgetary	extrabudgetary	ADJ
ajbmeb-3073	3	17	funds	fund	NOUN
ajbmeb-3073	3	18	,	,	PUNCT
ajbmeb-3073	3	19	principles	principle	NOUN
ajbmeb-3073	3	20	of	of	ADP
ajbmeb-3073	3	21	accounting	accounting	NOUN
ajbmeb-3073	3	22	,	,	PUNCT
ajbmeb-3073	3	23	and	and	CCONJ
ajbmeb-3073	3	24	the	the	DET
ajbmeb-3073	3	25	process	process	NOUN
ajbmeb-3073	3	26	of	of	ADP
ajbmeb-3073	3	27	preparing	prepare	VERB
ajbmeb-3073	3	28	financial	financial	ADJ
ajbmeb-3073	3	29	statements	statement	NOUN
ajbmeb-3073	3	30	.	.	PUNCT
ajbmeb-3073	4	1	additionally	additionally	ADV
ajbmeb-3073	4	2	,	,	PUNCT
ajbmeb-3073	4	3	theoretical	theoretical	ADJ
ajbmeb-3073	4	4	perspectives	perspective	NOUN
ajbmeb-3073	4	5	on	on	ADP
ajbmeb-3073	4	6	enhancing	enhance	VERB
ajbmeb-3073	4	7	the	the	DET
ajbmeb-3073	4	8	effectiveness	effectiveness	NOUN
ajbmeb-3073	4	9	of	of	ADP
ajbmeb-3073	4	10	financial	financial	ADJ
ajbmeb-3073	4	11	management	management	NOUN
ajbmeb-3073	4	12	in	in	ADP
ajbmeb-3073	4	13	higher	high	ADJ
ajbmeb-3073	4	14	education	education	NOUN
ajbmeb-3073	4	15	institutions	institution	NOUN
ajbmeb-3073	4	16	,	,	PUNCT
ajbmeb-3073	4	17	implementing	implement	VERB
ajbmeb-3073	4	18	digital	digital	ADJ
ajbmeb-3073	4	19	technologies	technology	NOUN
ajbmeb-3073	4	20	,	,	PUNCT
ajbmeb-3073	4	21	and	and	CCONJ
ajbmeb-3073	4	22	aligning	align	VERB
ajbmeb-3073	4	23	accounting	accounting	NOUN
ajbmeb-3073	4	24	practices	practice	NOUN
ajbmeb-3073	4	25	with	with	ADP
ajbmeb-3073	4	26	international	international	ADJ
ajbmeb-3073	4	27	standards	standard	NOUN
ajbmeb-3073	4	28	are	be	AUX
ajbmeb-3073	4	29	analyzed	analyze	VERB
ajbmeb-3073	4	30	.	.	PUNCT
ajbmeb-3073	5	1	the	the	DET
ajbmeb-3073	5	2	research	research	NOUN
ajbmeb-3073	5	3	findings	finding	NOUN
ajbmeb-3073	5	4	have	have	VERB
ajbmeb-3073	5	5	practical	practical	ADJ
ajbmeb-3073	5	6	significance	significance	NOUN
ajbmeb-3073	5	7	for	for	ADP
ajbmeb-3073	5	8	ensuring	ensure	VERB
ajbmeb-3073	5	9	the	the	DET
ajbmeb-3073	5	10	financial	financial	ADJ
ajbmeb-3073	5	11	stability	stability	NOUN
ajbmeb-3073	5	12	of	of	ADP
ajbmeb-3073	5	13	educational	educational	ADJ
ajbmeb-3073	5	14	institutions	institution	NOUN
ajbmeb-3073	5	15	and	and	CCONJ
ajbmeb-3073	5	16	improving	improve	VERB
ajbmeb-3073	5	17	financial	financial	ADJ
ajbmeb-3073	5	18	management	management	NOUN
ajbmeb-3073	5	19	systems	system	NOUN
ajbmeb-3073	5	20	.	.	PUNCT
ajbmeb-3073	6	1	higher	high	ADJ
ajbmeb-3073	6	2	education	education	NOUN
ajbmeb-3073	6	3	institution	institution	NOUN
ajbmeb-3073	6	4	,	,	PUNCT
ajbmeb-3073	6	5	financial	financial	ADJ
ajbmeb-3073	6	6	resources	resource	NOUN
ajbmeb-3073	6	7	,	,	PUNCT
ajbmeb-3073	6	8	accounting	accounting	NOUN
ajbmeb-3073	6	9	,	,	PUNCT
ajbmeb-3073	6	10	revenues	revenue	NOUN
ajbmeb-3073	6	11	and	and	CCONJ
ajbmeb-3073	6	12	expenses	expense	NOUN
ajbmeb-3073	6	13	,	,	PUNCT
ajbmeb-3073	6	14	budgetary	budgetary	ADJ
ajbmeb-3073	6	15	and	and	CCONJ
ajbmeb-3073	6	16	extrabudgetary	extrabudgetary	ADJ
ajbmeb-3073	6	17	funds	fund	NOUN
ajbmeb-3073	6	18	,	,	PUNCT
ajbmeb-3073	6	19	financial	financial	ADJ
ajbmeb-3073	6	20	management	management	NOUN
ajbmeb-3073	6	21	,	,	PUNCT
ajbmeb-3073	6	22	international	international	ADJ
ajbmeb-3073	6	23	accounting	accounting	NOUN
ajbmeb-3073	6	24	standards	standard	NOUN
ajbmeb-3073	6	25	.	.	PUNCT
ajbmeb-3073	7	1	introduction	introduction	NOUN
ajbmeb-3073	7	2	today	today	NOUN
ajbmeb-3073	7	3	,	,	PUNCT
ajbmeb-3073	7	4	ensuring	ensure	VERB
ajbmeb-3073	7	5	the	the	DET
ajbmeb-3073	7	6	economic	economic	ADJ
ajbmeb-3073	7	7	independence	independence	NOUN
ajbmeb-3073	7	8	and	and	CCONJ
ajbmeb-3073	7	9	financial	financial	ADJ
ajbmeb-3073	7	10	stability	stability	NOUN
ajbmeb-3073	7	11	of	of	ADP
ajbmeb-3073	7	12	the	the	DET
ajbmeb-3073	7	13	higher	high	ADJ
ajbmeb-3073	7	14	education	education	NOUN
ajbmeb-3073	7	15	system	system	NOUN
ajbmeb-3073	7	16	is	be	AUX
ajbmeb-3073	7	17	one	one	NUM
ajbmeb-3073	7	18	of	of	ADP
ajbmeb-3073	7	19	the	the	DET
ajbmeb-3073	7	20	priority	priority	NOUN
ajbmeb-3073	7	21	directions	direction	NOUN
ajbmeb-3073	7	22	of	of	ADP
ajbmeb-3073	7	23	state	state	NOUN
ajbmeb-3073	7	24	policy	policy	NOUN
ajbmeb-3073	7	25	.	.	PUNCT
ajbmeb-3073	8	1	alongside	alongside	ADP
ajbmeb-3073	8	2	traditional	traditional	ADJ
ajbmeb-3073	8	3	budgetary	budgetary	ADJ
ajbmeb-3073	8	4	funds	fund	NOUN
ajbmeb-3073	8	5	,	,	PUNCT
ajbmeb-3073	8	6	attracting	attract	VERB
ajbmeb-3073	8	7	non	non	ADJ
ajbmeb-3073	8	8	-	-	ADJ
ajbmeb-3073	8	9	state	state	ADJ
ajbmeb-3073	8	10	and	and	CCONJ
ajbmeb-3073	8	11	extrabudgetary	extrabudgetary	ADJ
ajbmeb-3073	8	12	sources	source	NOUN
ajbmeb-3073	8	13	,	,	PUNCT
ajbmeb-3073	8	14	as	as	ADV
ajbmeb-3073	8	15	well	well	ADV
ajbmeb-3073	8	16	as	as	ADP
ajbmeb-3073	8	17	their	their	PRON
ajbmeb-3073	8	18	prudent	prudent	ADJ
ajbmeb-3073	8	19	management	management	NOUN
ajbmeb-3073	8	20	and	and	CCONJ
ajbmeb-3073	8	21	accounting	accounting	NOUN
ajbmeb-3073	8	22	,	,	PUNCT
ajbmeb-3073	8	23	play	play	VERB
ajbmeb-3073	8	24	a	a	DET
ajbmeb-3073	8	25	crucial	crucial	ADJ
ajbmeb-3073	8	26	role	role	NOUN
ajbmeb-3073	8	27	in	in	ADP
ajbmeb-3073	8	28	financing	finance	VERB
ajbmeb-3073	8	29	the	the	DET
ajbmeb-3073	8	30	activities	activity	NOUN
ajbmeb-3073	8	31	of	of	ADP
ajbmeb-3073	8	32	higher	high	ADJ
ajbmeb-3073	8	33	education	education	NOUN
ajbmeb-3073	8	34	institutions	institution	NOUN
ajbmeb-3073	8	35	.	.	PUNCT
ajbmeb-3073	9	1	especially	especially	ADV
ajbmeb-3073	9	2	during	during	ADP
ajbmeb-3073	9	3	the	the	DET
ajbmeb-3073	9	4	years	year	NOUN
ajbmeb-3073	9	5	of	of	ADP
ajbmeb-3073	9	6	independence	independence	NOUN
ajbmeb-3073	9	7	,	,	PUNCT
ajbmeb-3073	9	8	the	the	DET
ajbmeb-3073	9	9	diversification	diversification	NOUN
ajbmeb-3073	9	10	of	of	ADP
ajbmeb-3073	9	11	income	income	NOUN
ajbmeb-3073	9	12	sources	source	NOUN
ajbmeb-3073	9	13	for	for	ADP
ajbmeb-3073	9	14	higher	high	ADJ
ajbmeb-3073	9	15	education	education	NOUN
ajbmeb-3073	9	16	institutions	institution	NOUN
ajbmeb-3073	9	17	has	have	AUX
ajbmeb-3073	9	18	increased	increase	VERB
ajbmeb-3073	9	19	,	,	PUNCT
ajbmeb-3073	9	20	which	which	PRON
ajbmeb-3073	9	21	necessitates	necessitate	VERB
ajbmeb-3073	9	22	a	a	DET
ajbmeb-3073	9	23	fundamental	fundamental	ADJ
ajbmeb-3073	9	24	improvement	improvement	NOUN
ajbmeb-3073	9	25	in	in	ADP
ajbmeb-3073	9	26	their	their	PRON
ajbmeb-3073	9	27	financial	financial	ADJ
ajbmeb-3073	9	28	reporting	reporting	NOUN
ajbmeb-3073	9	29	systems	system	NOUN
ajbmeb-3073	9	30	.	.	PUNCT
ajbmeb-3073	10	1	currently	currently	ADV
ajbmeb-3073	10	2	,	,	PUNCT
ajbmeb-3073	10	3	reforms	reform	NOUN
ajbmeb-3073	10	4	being	be	AUX
ajbmeb-3073	10	5	carried	carry	VERB
ajbmeb-3073	10	6	out	out	ADP
ajbmeb-3073	10	7	in	in	ADP
ajbmeb-3073	10	8	uzbekistan	uzbekistan	PROPN
ajbmeb-3073	10	9	’s	’s	PART
ajbmeb-3073	10	10	higher	high	ADJ
ajbmeb-3073	10	11	education	education	NOUN
ajbmeb-3073	10	12	system	system	NOUN
ajbmeb-3073	10	13	under	under	ADP
ajbmeb-3073	10	14	market	market	NOUN
ajbmeb-3073	10	15	economy	economy	NOUN
ajbmeb-3073	10	16	conditions	condition	NOUN
ajbmeb-3073	10	17	aim	aim	VERB
ajbmeb-3073	10	18	,	,	PUNCT
ajbmeb-3073	10	19	in	in	ADP
ajbmeb-3073	10	20	particular	particular	ADJ
ajbmeb-3073	10	21	,	,	PUNCT
ajbmeb-3073	10	22	to	to	PART
ajbmeb-3073	10	23	ensure	ensure	VERB
ajbmeb-3073	10	24	financial	financial	ADJ
ajbmeb-3073	10	25	independence	independence	NOUN
ajbmeb-3073	10	26	and	and	CCONJ
ajbmeb-3073	10	27	create	create	VERB
ajbmeb-3073	10	28	conditions	condition	NOUN
ajbmeb-3073	10	29	for	for	ADP
ajbmeb-3073	10	30	educational	educational	ADJ
ajbmeb-3073	10	31	institutions	institution	NOUN
ajbmeb-3073	10	32	to	to	PART
ajbmeb-3073	10	33	make	make	VERB
ajbmeb-3073	10	34	independent	independent	ADJ
ajbmeb-3073	10	35	decisions	decision	NOUN
ajbmeb-3073	10	36	regarding	regard	VERB
ajbmeb-3073	10	37	the	the	DET
ajbmeb-3073	10	38	financing	financing	NOUN
ajbmeb-3073	10	39	of	of	ADP
ajbmeb-3073	10	40	their	their	PRON
ajbmeb-3073	10	41	activities	activity	NOUN
ajbmeb-3073	10	42	.	.	PUNCT
ajbmeb-3073	11	1	higher	high	ADJ
ajbmeb-3073	11	2	education	education	NOUN
ajbmeb-3073	11	3	institutions	institution	NOUN
ajbmeb-3073	11	4	generate	generate	VERB
ajbmeb-3073	11	5	revenues	revenue	NOUN
ajbmeb-3073	11	6	from	from	ADP
ajbmeb-3073	11	7	various	various	ADJ
ajbmeb-3073	11	8	sources	source	NOUN
ajbmeb-3073	11	9	and	and	CCONJ
ajbmeb-3073	11	10	incur	incur	NOUN
ajbmeb-3073	11	11	expenses	expense	NOUN
ajbmeb-3073	11	12	based	base	VERB
ajbmeb-3073	11	13	on	on	ADP
ajbmeb-3073	11	14	these	these	DET
ajbmeb-3073	11	15	revenues	revenue	NOUN
ajbmeb-3073	11	16	to	to	PART
ajbmeb-3073	11	17	operate	operate	VERB
ajbmeb-3073	11	18	effectively	effectively	ADV
ajbmeb-3073	11	19	.	.	PUNCT
ajbmeb-3073	12	1	the	the	DET
ajbmeb-3073	12	2	revenues	revenue	NOUN
ajbmeb-3073	12	3	of	of	ADP
ajbmeb-3073	12	4	higher	high	ADJ
ajbmeb-3073	12	5	education	education	NOUN
ajbmeb-3073	12	6	institutions	institution	NOUN
ajbmeb-3073	12	7	mainly	mainly	ADV
ajbmeb-3073	12	8	consist	consist	VERB
ajbmeb-3073	12	9	of	of	ADP
ajbmeb-3073	12	10	funds	fund	NOUN
ajbmeb-3073	12	11	from	from	ADP
ajbmeb-3073	12	12	the	the	DET
ajbmeb-3073	12	13	state	state	NOUN
ajbmeb-3073	12	14	budget	budget	NOUN
ajbmeb-3073	12	15	,	,	PUNCT
ajbmeb-3073	12	16	tuition	tuition	NOUN
ajbmeb-3073	12	17	fees	fee	NOUN
ajbmeb-3073	12	18	under	under	ADP
ajbmeb-3073	12	19	contract	contract	NOUN
ajbmeb-3073	12	20	-	-	PUNCT
ajbmeb-3073	12	21	based	base	VERB
ajbmeb-3073	12	22	education	education	NOUN
ajbmeb-3073	12	23	,	,	PUNCT
ajbmeb-3073	12	24	grants	grant	NOUN
ajbmeb-3073	12	25	,	,	PUNCT
ajbmeb-3073	12	26	sponsorship	sponsorship	NOUN
ajbmeb-3073	12	27	aid	aid	NOUN
ajbmeb-3073	12	28	,	,	PUNCT
ajbmeb-3073	12	29	and	and	CCONJ
ajbmeb-3073	12	30	funds	fund	NOUN
ajbmeb-3073	12	31	generated	generate	VERB
ajbmeb-3073	12	32	from	from	ADP
ajbmeb-3073	12	33	other	other	ADJ
ajbmeb-3073	12	34	economic	economic	ADJ
ajbmeb-3073	12	35	activities	activity	NOUN
ajbmeb-3073	12	36	.	.	PUNCT
ajbmeb-3073	13	1	correct	correct	ADJ
ajbmeb-3073	13	2	accounting	accounting	NOUN
ajbmeb-3073	13	3	of	of	ADP
ajbmeb-3073	13	4	these	these	DET
ajbmeb-3073	13	5	revenues	revenue	NOUN
ajbmeb-3073	13	6	,	,	PUNCT
ajbmeb-3073	13	7	economically	economically	ADV
ajbmeb-3073	13	8	justified	justify	VERB
ajbmeb-3073	13	9	expenses	expense	NOUN
ajbmeb-3073	13	10	,	,	PUNCT
ajbmeb-3073	13	11	and	and	CCONJ
ajbmeb-3073	13	12	their	their	PRON
ajbmeb-3073	13	13	accurate	accurate	ADJ
ajbmeb-3073	13	14	reflection	reflection	NOUN
ajbmeb-3073	13	15	in	in	ADP
ajbmeb-3073	13	16	accounting	accounting	NOUN
ajbmeb-3073	13	17	are	be	AUX
ajbmeb-3073	13	18	key	key	ADJ
ajbmeb-3073	13	19	factors	factor	NOUN
ajbmeb-3073	13	20	in	in	ADP
ajbmeb-3073	13	21	ensuring	ensure	VERB
ajbmeb-3073	13	22	the	the	DET
ajbmeb-3073	13	23	financial	financial	ADJ
ajbmeb-3073	13	24	stability	stability	NOUN
ajbmeb-3073	13	25	and	and	CCONJ
ajbmeb-3073	13	26	effective	effective	ADJ
ajbmeb-3073	13	27	functioning	functioning	NOUN
ajbmeb-3073	13	28	of	of	ADP
ajbmeb-3073	13	29	american	american	ADJ
ajbmeb-3073	13	30	journal	journal	PROPN
ajbmeb-3073	13	31	of	of	ADP
ajbmeb-3073	13	32	business	business	NOUN
ajbmeb-3073	13	33	management	management	NOUN
ajbmeb-3073	13	34	,	,	PUNCT
ajbmeb-3073	13	35	economics	economic	NOUN
ajbmeb-3073	13	36	and	and	CCONJ
ajbmeb-3073	13	37	banking	banking	NOUN
ajbmeb-3073	13	38	volume	volume	NOUN
ajbmeb-3073	13	39	40	40	NUM
ajbmeb-3073	13	40	september2025	september2025	PROPN
ajbmeb-3073	13	41	p	p	NOUN
ajbmeb-3073	13	42	a	a	DET
ajbmeb-3073	13	43	g	g	NOUN
ajbmeb-3073	13	44	e	e	NOUN
ajbmeb-3073	13	45	|	|	ADV
ajbmeb-3073	13	46	7	7	NUM
ajbmeb-3073	13	47	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-3073	13	48	higher	high	ADJ
ajbmeb-3073	13	49	education	education	NOUN
ajbmeb-3073	13	50	institutions	institution	NOUN
ajbmeb-3073	13	51	.	.	PUNCT
ajbmeb-3073	14	1	moreover	moreover	ADV
ajbmeb-3073	14	2	,	,	PUNCT
ajbmeb-3073	14	3	conducting	conduct	VERB
ajbmeb-3073	14	4	accounting	accounting	NOUN
ajbmeb-3073	14	5	in	in	ADP
ajbmeb-3073	14	6	educational	educational	ADJ
ajbmeb-3073	14	7	institutions	institution	NOUN
ajbmeb-3073	14	8	based	base	VERB
ajbmeb-3073	14	9	on	on	ADP
ajbmeb-3073	14	10	modern	modern	ADJ
ajbmeb-3073	14	11	principles	principle	NOUN
ajbmeb-3073	14	12	,	,	PUNCT
ajbmeb-3073	14	13	ensuring	ensure	VERB
ajbmeb-3073	14	14	that	that	SCONJ
ajbmeb-3073	14	15	financial	financial	ADJ
ajbmeb-3073	14	16	reporting	reporting	NOUN
ajbmeb-3073	14	17	complies	complie	NOUN
ajbmeb-3073	14	18	with	with	ADP
ajbmeb-3073	14	19	international	international	ADJ
ajbmeb-3073	14	20	standards	standard	NOUN
ajbmeb-3073	14	21	and	and	CCONJ
ajbmeb-3073	14	22	transparency	transparency	NOUN
ajbmeb-3073	14	23	,	,	PUNCT
ajbmeb-3073	14	24	is	be	AUX
ajbmeb-3073	14	25	one	one	NUM
ajbmeb-3073	14	26	of	of	ADP
ajbmeb-3073	14	27	the	the	DET
ajbmeb-3073	14	28	pressing	press	VERB
ajbmeb-3073	14	29	issues	issue	NOUN
ajbmeb-3073	14	30	today	today	NOUN
ajbmeb-3073	14	31	.	.	PUNCT
ajbmeb-3073	15	1	studying	study	VERB
ajbmeb-3073	15	2	this	this	DET
ajbmeb-3073	15	3	topic	topic	NOUN
ajbmeb-3073	15	4	serves	serve	VERB
ajbmeb-3073	15	5	to	to	PART
ajbmeb-3073	15	6	improve	improve	VERB
ajbmeb-3073	15	7	financial	financial	ADJ
ajbmeb-3073	15	8	management	management	NOUN
ajbmeb-3073	15	9	and	and	CCONJ
ajbmeb-3073	15	10	enhance	enhance	VERB
ajbmeb-3073	15	11	the	the	DET
ajbmeb-3073	15	12	efficiency	efficiency	NOUN
ajbmeb-3073	15	13	of	of	ADP
ajbmeb-3073	15	14	the	the	DET
ajbmeb-3073	15	15	higher	high	ADJ
ajbmeb-3073	15	16	education	education	NOUN
ajbmeb-3073	15	17	system	system	NOUN
ajbmeb-3073	15	18	.	.	PUNCT
ajbmeb-3073	16	1	the	the	DET
ajbmeb-3073	16	2	composition	composition	NOUN
ajbmeb-3073	16	3	of	of	ADP
ajbmeb-3073	16	4	revenues	revenue	NOUN
ajbmeb-3073	16	5	in	in	ADP
ajbmeb-3073	16	6	higher	high	ADJ
ajbmeb-3073	16	7	education	education	NOUN
ajbmeb-3073	16	8	institutions	institution	NOUN
ajbmeb-3073	16	9	is	be	AUX
ajbmeb-3073	16	10	multifaceted	multifaceted	ADJ
ajbmeb-3073	16	11	,	,	PUNCT
ajbmeb-3073	16	12	including	include	VERB
ajbmeb-3073	16	13	income	income	NOUN
ajbmeb-3073	16	14	from	from	ADP
ajbmeb-3073	16	15	educational	educational	ADJ
ajbmeb-3073	16	16	processes	process	NOUN
ajbmeb-3073	16	17	(	(	PUNCT
ajbmeb-3073	16	18	contract	contract	NOUN
ajbmeb-3073	16	19	tuition	tuition	NOUN
ajbmeb-3073	16	20	fees	fee	NOUN
ajbmeb-3073	16	21	)	)	PUNCT
ajbmeb-3073	16	22	,	,	PUNCT
ajbmeb-3073	16	23	scientific	scientific	ADJ
ajbmeb-3073	16	24	research	research	NOUN
ajbmeb-3073	16	25	projects	project	NOUN
ajbmeb-3073	16	26	,	,	PUNCT
ajbmeb-3073	16	27	grants	grant	NOUN
ajbmeb-3073	16	28	,	,	PUNCT
ajbmeb-3073	16	29	sponsorship	sponsorship	NOUN
ajbmeb-3073	16	30	aid	aid	NOUN
ajbmeb-3073	16	31	,	,	PUNCT
ajbmeb-3073	16	32	additional	additional	ADJ
ajbmeb-3073	16	33	services	service	NOUN
ajbmeb-3073	16	34	,	,	PUNCT
ajbmeb-3073	16	35	and	and	CCONJ
ajbmeb-3073	16	36	other	other	ADJ
ajbmeb-3073	16	37	legal	legal	ADJ
ajbmeb-3073	16	38	sources	source	NOUN
ajbmeb-3073	16	39	.	.	PUNCT
ajbmeb-3073	17	1	expenses	expense	NOUN
ajbmeb-3073	17	2	cover	cover	VERB
ajbmeb-3073	17	3	the	the	DET
ajbmeb-3073	17	4	main	main	ADJ
ajbmeb-3073	17	5	areas	area	NOUN
ajbmeb-3073	17	6	of	of	ADP
ajbmeb-3073	17	7	activity	activity	NOUN
ajbmeb-3073	17	8	financed	finance	VERB
ajbmeb-3073	17	9	by	by	ADP
ajbmeb-3073	17	10	these	these	DET
ajbmeb-3073	17	11	revenues	revenue	NOUN
ajbmeb-3073	17	12	,	,	PUNCT
ajbmeb-3073	17	13	such	such	ADJ
ajbmeb-3073	17	14	as	as	ADP
ajbmeb-3073	17	15	organizing	organize	VERB
ajbmeb-3073	17	16	educational	educational	ADJ
ajbmeb-3073	17	17	and	and	CCONJ
ajbmeb-3073	17	18	scientific	scientific	ADJ
ajbmeb-3073	17	19	processes	process	NOUN
ajbmeb-3073	17	20	,	,	PUNCT
ajbmeb-3073	17	21	staff	staff	NOUN
ajbmeb-3073	17	22	salaries	salary	NOUN
ajbmeb-3073	17	23	,	,	PUNCT
ajbmeb-3073	17	24	development	development	NOUN
ajbmeb-3073	17	25	of	of	ADP
ajbmeb-3073	17	26	material	material	NOUN
ajbmeb-3073	17	27	and	and	CCONJ
ajbmeb-3073	17	28	technical	technical	ADJ
ajbmeb-3073	17	29	infrastructure	infrastructure	NOUN
ajbmeb-3073	17	30	,	,	PUNCT
ajbmeb-3073	17	31	and	and	CCONJ
ajbmeb-3073	17	32	other	other	ADJ
ajbmeb-3073	17	33	necessary	necessary	ADJ
ajbmeb-3073	17	34	costs	cost	NOUN
ajbmeb-3073	17	35	.	.	PUNCT
ajbmeb-3073	18	1	accurate	accurate	ADJ
ajbmeb-3073	18	2	,	,	PUNCT
ajbmeb-3073	18	3	transparent	transparent	ADJ
ajbmeb-3073	18	4	,	,	PUNCT
ajbmeb-3073	18	5	and	and	CCONJ
ajbmeb-3073	18	6	precise	precise	ADJ
ajbmeb-3073	18	7	accounting	accounting	NOUN
ajbmeb-3073	18	8	of	of	ADP
ajbmeb-3073	18	9	these	these	DET
ajbmeb-3073	18	10	revenues	revenue	NOUN
ajbmeb-3073	18	11	and	and	CCONJ
ajbmeb-3073	18	12	expenses	expense	NOUN
ajbmeb-3073	18	13	serves	serve	VERB
ajbmeb-3073	18	14	as	as	ADP
ajbmeb-3073	18	15	the	the	DET
ajbmeb-3073	18	16	foundation	foundation	NOUN
ajbmeb-3073	18	17	for	for	ADP
ajbmeb-3073	18	18	the	the	DET
ajbmeb-3073	18	19	effective	effective	ADJ
ajbmeb-3073	18	20	operation	operation	NOUN
ajbmeb-3073	18	21	of	of	ADP
ajbmeb-3073	18	22	higher	high	ADJ
ajbmeb-3073	18	23	education	education	NOUN
ajbmeb-3073	18	24	institutions	institution	NOUN
ajbmeb-3073	18	25	.	.	PUNCT
ajbmeb-3073	19	1	effective	effective	ADJ
ajbmeb-3073	19	2	organization	organization	NOUN
ajbmeb-3073	19	3	of	of	ADP
ajbmeb-3073	19	4	financial	financial	ADJ
ajbmeb-3073	19	5	activities	activity	NOUN
ajbmeb-3073	19	6	in	in	ADP
ajbmeb-3073	19	7	higher	high	ADJ
ajbmeb-3073	19	8	education	education	NOUN
ajbmeb-3073	19	9	institutions	institution	NOUN
ajbmeb-3073	19	10	,	,	PUNCT
ajbmeb-3073	19	11	proper	proper	ADJ
ajbmeb-3073	19	12	classification	classification	NOUN
ajbmeb-3073	19	13	of	of	ADP
ajbmeb-3073	19	14	their	their	PRON
ajbmeb-3073	19	15	revenues	revenue	NOUN
ajbmeb-3073	19	16	and	and	CCONJ
ajbmeb-3073	19	17	expenses	expense	NOUN
ajbmeb-3073	19	18	,	,	PUNCT
ajbmeb-3073	19	19	conducting	conduct	VERB
ajbmeb-3073	19	20	accounting	account	VERB
ajbmeb-3073	19	21	in	in	ADP
ajbmeb-3073	19	22	accordance	accordance	NOUN
ajbmeb-3073	19	23	with	with	ADP
ajbmeb-3073	19	24	current	current	ADJ
ajbmeb-3073	19	25	legislation	legislation	NOUN
ajbmeb-3073	19	26	,	,	PUNCT
ajbmeb-3073	19	27	and	and	CCONJ
ajbmeb-3073	19	28	making	make	VERB
ajbmeb-3073	19	29	management	management	NOUN
ajbmeb-3073	19	30	decisions	decision	NOUN
ajbmeb-3073	19	31	based	base	VERB
ajbmeb-3073	19	32	on	on	ADP
ajbmeb-3073	19	33	financial	financial	ADJ
ajbmeb-3073	19	34	analysis	analysis	NOUN
ajbmeb-3073	19	35	are	be	AUX
ajbmeb-3073	19	36	extremely	extremely	ADV
ajbmeb-3073	19	37	important	important	ADJ
ajbmeb-3073	19	38	in	in	ADP
ajbmeb-3073	19	39	today	today	NOUN
ajbmeb-3073	19	40	’s	’s	PART
ajbmeb-3073	19	41	conditions	condition	NOUN
ajbmeb-3073	19	42	.	.	PUNCT
ajbmeb-3073	20	1	this	this	DET
ajbmeb-3073	20	2	article	article	NOUN
ajbmeb-3073	20	3	addresses	address	VERB
ajbmeb-3073	20	4	these	these	DET
ajbmeb-3073	20	5	theoretical	theoretical	ADJ
ajbmeb-3073	20	6	issues	issue	NOUN
ajbmeb-3073	20	7	and	and	CCONJ
ajbmeb-3073	20	8	develops	develop	VERB
ajbmeb-3073	20	9	proposals	proposal	NOUN
ajbmeb-3073	20	10	and	and	CCONJ
ajbmeb-3073	20	11	recommendations	recommendation	NOUN
ajbmeb-3073	20	12	for	for	ADP
ajbmeb-3073	20	13	their	their	PRON
ajbmeb-3073	20	14	improvement	improvement	NOUN
ajbmeb-3073	20	15	.	.	PUNCT
ajbmeb-3073	21	1	at	at	ADP
ajbmeb-3073	21	2	a	a	DET
ajbmeb-3073	21	3	time	time	NOUN
ajbmeb-3073	21	4	when	when	SCONJ
ajbmeb-3073	21	5	the	the	DET
ajbmeb-3073	21	6	role	role	NOUN
ajbmeb-3073	21	7	of	of	ADP
ajbmeb-3073	21	8	state	state	NOUN
ajbmeb-3073	21	9	and	and	CCONJ
ajbmeb-3073	21	10	non	non	ADJ
ajbmeb-3073	21	11	-	-	ADJ
ajbmeb-3073	21	12	state	state	ADJ
ajbmeb-3073	21	13	higher	high	ADJ
ajbmeb-3073	21	14	education	education	NOUN
ajbmeb-3073	21	15	institutions	institution	NOUN
ajbmeb-3073	21	16	is	be	AUX
ajbmeb-3073	21	17	increasing	increase	VERB
ajbmeb-3073	21	18	under	under	ADP
ajbmeb-3073	21	19	market	market	NOUN
ajbmeb-3073	21	20	economy	economy	NOUN
ajbmeb-3073	21	21	conditions	condition	NOUN
ajbmeb-3073	21	22	,	,	PUNCT
ajbmeb-3073	21	23	their	their	PRON
ajbmeb-3073	21	24	financial	financial	ADJ
ajbmeb-3073	21	25	independence	independence	NOUN
ajbmeb-3073	21	26	and	and	CCONJ
ajbmeb-3073	21	27	efficient	efficient	ADJ
ajbmeb-3073	21	28	use	use	NOUN
ajbmeb-3073	21	29	of	of	ADP
ajbmeb-3073	21	30	resources	resource	NOUN
ajbmeb-3073	21	31	become	become	VERB
ajbmeb-3073	21	32	critical	critical	ADJ
ajbmeb-3073	21	33	factors	factor	NOUN
ajbmeb-3073	21	34	in	in	ADP
ajbmeb-3073	21	35	ensuring	ensure	VERB
ajbmeb-3073	21	36	education	education	NOUN
ajbmeb-3073	21	37	quality	quality	NOUN
ajbmeb-3073	21	38	.	.	PUNCT
ajbmeb-3073	22	1	reforms	reform	NOUN
ajbmeb-3073	22	2	in	in	ADP
ajbmeb-3073	22	3	the	the	DET
ajbmeb-3073	22	4	education	education	NOUN
ajbmeb-3073	22	5	sector	sector	NOUN
ajbmeb-3073	22	6	,	,	PUNCT
ajbmeb-3073	22	7	especially	especially	ADV
ajbmeb-3073	22	8	modernization	modernization	NOUN
ajbmeb-3073	22	9	of	of	ADP
ajbmeb-3073	22	10	the	the	DET
ajbmeb-3073	22	11	higher	high	ADJ
ajbmeb-3073	22	12	education	education	NOUN
ajbmeb-3073	22	13	system	system	NOUN
ajbmeb-3073	22	14	,	,	PUNCT
ajbmeb-3073	22	15	improvement	improvement	NOUN
ajbmeb-3073	22	16	of	of	ADP
ajbmeb-3073	22	17	economic	economic	ADJ
ajbmeb-3073	22	18	mechanisms	mechanism	NOUN
ajbmeb-3073	22	19	,	,	PUNCT
ajbmeb-3073	22	20	and	and	CCONJ
ajbmeb-3073	22	21	preparation	preparation	NOUN
ajbmeb-3073	22	22	of	of	ADP
ajbmeb-3073	22	23	competitive	competitive	ADJ
ajbmeb-3073	22	24	personnel	personnel	NOUN
ajbmeb-3073	22	25	require	require	NOUN
ajbmeb-3073	22	26	enhancing	enhance	VERB
ajbmeb-3073	22	27	the	the	DET
ajbmeb-3073	22	28	efficiency	efficiency	NOUN
ajbmeb-3073	22	29	of	of	ADP
ajbmeb-3073	22	30	financial	financial	ADJ
ajbmeb-3073	22	31	management	management	NOUN
ajbmeb-3073	22	32	.	.	PUNCT
ajbmeb-3073	23	1	financial	financial	ADJ
ajbmeb-3073	23	2	resources	resource	NOUN
ajbmeb-3073	23	3	of	of	ADP
ajbmeb-3073	23	4	higher	high	ADJ
ajbmeb-3073	23	5	education	education	NOUN
ajbmeb-3073	23	6	institutions	institution	NOUN
ajbmeb-3073	23	7	are	be	AUX
ajbmeb-3073	23	8	funds	fund	NOUN
ajbmeb-3073	23	9	necessary	necessary	ADJ
ajbmeb-3073	23	10	for	for	ADP
ajbmeb-3073	23	11	their	their	PRON
ajbmeb-3073	23	12	operation	operation	NOUN
ajbmeb-3073	23	13	,	,	PUNCT
ajbmeb-3073	23	14	development	development	NOUN
ajbmeb-3073	23	15	,	,	PUNCT
ajbmeb-3073	23	16	financing	finance	VERB
ajbmeb-3073	23	17	scientific	scientific	ADJ
ajbmeb-3073	23	18	research	research	NOUN
ajbmeb-3073	23	19	,	,	PUNCT
ajbmeb-3073	23	20	strengthening	strengthen	VERB
ajbmeb-3073	23	21	material	material	NOUN
ajbmeb-3073	23	22	and	and	CCONJ
ajbmeb-3073	23	23	technical	technical	ADJ
ajbmeb-3073	23	24	base	base	NOUN
ajbmeb-3073	23	25	,	,	PUNCT
ajbmeb-3073	23	26	and	and	CCONJ
ajbmeb-3073	23	27	other	other	ADJ
ajbmeb-3073	23	28	purposes	purpose	NOUN
ajbmeb-3073	23	29	related	relate	VERB
ajbmeb-3073	23	30	to	to	ADP
ajbmeb-3073	23	31	education	education	NOUN
ajbmeb-3073	23	32	quality	quality	NOUN
ajbmeb-3073	23	33	.	.	PUNCT
ajbmeb-3073	24	1	the	the	DET
ajbmeb-3073	24	2	formation	formation	NOUN
ajbmeb-3073	24	3	,	,	PUNCT
ajbmeb-3073	24	4	distribution	distribution	NOUN
ajbmeb-3073	24	5	,	,	PUNCT
ajbmeb-3073	24	6	and	and	CCONJ
ajbmeb-3073	24	7	prudent	prudent	ADJ
ajbmeb-3073	24	8	use	use	NOUN
ajbmeb-3073	24	9	of	of	ADP
ajbmeb-3073	24	10	these	these	DET
ajbmeb-3073	24	11	resources	resource	NOUN
ajbmeb-3073	24	12	are	be	AUX
ajbmeb-3073	24	13	controlled	control	VERB
ajbmeb-3073	24	14	through	through	ADP
ajbmeb-3073	24	15	accurate	accurate	ADJ
ajbmeb-3073	24	16	accounting	accounting	NOUN
ajbmeb-3073	24	17	.	.	PUNCT
ajbmeb-3073	25	1	accounting	accounting	NOUN
ajbmeb-3073	25	2	,	,	PUNCT
ajbmeb-3073	25	3	in	in	ADP
ajbmeb-3073	25	4	turn	turn	NOUN
ajbmeb-3073	25	5	,	,	PUNCT
ajbmeb-3073	25	6	is	be	AUX
ajbmeb-3073	25	7	of	of	ADP
ajbmeb-3073	25	8	particular	particular	ADJ
ajbmeb-3073	25	9	importance	importance	NOUN
ajbmeb-3073	25	10	as	as	ADP
ajbmeb-3073	25	11	a	a	DET
ajbmeb-3073	25	12	means	means	NOUN
ajbmeb-3073	25	13	of	of	ADP
ajbmeb-3073	25	14	documenting	documenting	NOUN
ajbmeb-3073	25	15	,	,	PUNCT
ajbmeb-3073	25	16	controlling	control	VERB
ajbmeb-3073	25	17	,	,	PUNCT
ajbmeb-3073	25	18	and	and	CCONJ
ajbmeb-3073	25	19	preparing	prepare	VERB
ajbmeb-3073	25	20	reports	report	NOUN
ajbmeb-3073	25	21	on	on	ADP
ajbmeb-3073	25	22	the	the	DET
ajbmeb-3073	25	23	financial	financial	ADJ
ajbmeb-3073	25	24	activities	activity	NOUN
ajbmeb-3073	25	25	of	of	ADP
ajbmeb-3073	25	26	higher	high	ADJ
ajbmeb-3073	25	27	education	education	NOUN
ajbmeb-3073	25	28	institutions	institution	NOUN
ajbmeb-3073	25	29	.	.	PUNCT
ajbmeb-3073	26	1	it	it	PRON
ajbmeb-3073	26	2	not	not	PART
ajbmeb-3073	26	3	only	only	ADV
ajbmeb-3073	26	4	determines	determine	VERB
ajbmeb-3073	26	5	revenues	revenue	NOUN
ajbmeb-3073	26	6	and	and	CCONJ
ajbmeb-3073	26	7	expenses	expense	NOUN
ajbmeb-3073	26	8	but	but	CCONJ
ajbmeb-3073	26	9	also	also	ADV
ajbmeb-3073	26	10	provides	provide	VERB
ajbmeb-3073	26	11	financial	financial	ADJ
ajbmeb-3073	26	12	information	information	NOUN
ajbmeb-3073	26	13	that	that	PRON
ajbmeb-3073	26	14	serves	serve	VERB
ajbmeb-3073	26	15	as	as	ADP
ajbmeb-3073	26	16	a	a	DET
ajbmeb-3073	26	17	basis	basis	NOUN
ajbmeb-3073	26	18	for	for	ADP
ajbmeb-3073	26	19	management	management	NOUN
ajbmeb-3073	26	20	decisions	decision	NOUN
ajbmeb-3073	26	21	.	.	PUNCT
ajbmeb-3073	27	1	from	from	ADP
ajbmeb-3073	27	2	this	this	DET
ajbmeb-3073	27	3	perspective	perspective	NOUN
ajbmeb-3073	27	4	,	,	PUNCT
ajbmeb-3073	27	5	studying	study	VERB
ajbmeb-3073	27	6	the	the	DET
ajbmeb-3073	27	7	theoretical	theoretical	ADJ
ajbmeb-3073	27	8	foundations	foundation	NOUN
ajbmeb-3073	27	9	of	of	ADP
ajbmeb-3073	27	10	financial	financial	ADJ
ajbmeb-3073	27	11	resource	resource	NOUN
ajbmeb-3073	27	12	management	management	NOUN
ajbmeb-3073	27	13	and	and	CCONJ
ajbmeb-3073	27	14	organization	organization	NOUN
ajbmeb-3073	27	15	of	of	ADP
ajbmeb-3073	27	16	accounting	account	VERB
ajbmeb-3073	27	17	in	in	ADP
ajbmeb-3073	27	18	higher	high	ADJ
ajbmeb-3073	27	19	education	education	NOUN
ajbmeb-3073	27	20	institutions	institution	NOUN
ajbmeb-3073	27	21	is	be	AUX
ajbmeb-3073	27	22	relevant	relevant	ADJ
ajbmeb-3073	27	23	not	not	PART
ajbmeb-3073	27	24	only	only	ADV
ajbmeb-3073	27	25	theoretically	theoretically	ADV
ajbmeb-3073	27	26	but	but	CCONJ
ajbmeb-3073	27	27	also	also	ADV
ajbmeb-3073	27	28	practically	practically	ADV
ajbmeb-3073	27	29	.	.	PUNCT
ajbmeb-3073	28	1	deep	deep	ADJ
ajbmeb-3073	28	2	analysis	analysis	NOUN
ajbmeb-3073	28	3	of	of	ADP
ajbmeb-3073	28	4	this	this	DET
ajbmeb-3073	28	5	topic	topic	NOUN
ajbmeb-3073	28	6	allows	allow	VERB
ajbmeb-3073	28	7	ensuring	ensure	VERB
ajbmeb-3073	28	8	financial	financial	ADJ
ajbmeb-3073	28	9	stability	stability	NOUN
ajbmeb-3073	28	10	,	,	PUNCT
ajbmeb-3073	28	11	increasing	increase	VERB
ajbmeb-3073	28	12	financial	financial	ADJ
ajbmeb-3073	28	13	accountability	accountability	NOUN
ajbmeb-3073	28	14	,	,	PUNCT
ajbmeb-3073	28	15	and	and	CCONJ
ajbmeb-3073	28	16	developing	develop	VERB
ajbmeb-3073	28	17	effective	effective	ADJ
ajbmeb-3073	28	18	management	management	NOUN
ajbmeb-3073	28	19	decisions	decision	NOUN
ajbmeb-3073	28	20	in	in	ADP
ajbmeb-3073	28	21	educational	educational	ADJ
ajbmeb-3073	28	22	institutions	institution	NOUN
ajbmeb-3073	28	23	.	.	PUNCT
ajbmeb-3073	29	1	materials	material	NOUN
ajbmeb-3073	29	2	and	and	CCONJ
ajbmeb-3073	29	3	methods	method	NOUN
ajbmeb-3073	29	4	.	.	PUNCT
ajbmeb-3073	30	1	in	in	ADP
ajbmeb-3073	30	2	the	the	DET
ajbmeb-3073	30	3	study	study	NOUN
ajbmeb-3073	30	4	of	of	ADP
ajbmeb-3073	30	5	accounting	account	VERB
ajbmeb-3073	30	6	for	for	ADP
ajbmeb-3073	30	7	revenues	revenue	NOUN
ajbmeb-3073	30	8	and	and	CCONJ
ajbmeb-3073	30	9	expenses	expense	NOUN
ajbmeb-3073	30	10	as	as	ADV
ajbmeb-3073	30	11	well	well	ADV
ajbmeb-3073	30	12	as	as	ADP
ajbmeb-3073	30	13	internal	internal	ADJ
ajbmeb-3073	30	14	audit	audit	NOUN
ajbmeb-3073	30	15	methodology	methodology	NOUN
ajbmeb-3073	30	16	in	in	ADP
ajbmeb-3073	30	17	higher	high	ADJ
ajbmeb-3073	30	18	education	education	NOUN
ajbmeb-3073	30	19	institutions	institution	NOUN
ajbmeb-3073	30	20	,	,	PUNCT
ajbmeb-3073	30	21	foreign	foreign	ADJ
ajbmeb-3073	30	22	scholars	scholar	NOUN
ajbmeb-3073	30	23	such	such	ADJ
ajbmeb-3073	30	24	as	as	ADP
ajbmeb-3073	30	25	r.aganina	r.aganina	NOUN
ajbmeb-3073	30	26	,	,	PUNCT
ajbmeb-3073	30	27	p.andreev	p.andreev	NOUN
ajbmeb-3073	30	28	,	,	PUNCT
ajbmeb-3073	30	29	g.antipova	g.antipova	NOUN
ajbmeb-3073	30	30	,	,	PUNCT
ajbmeb-3073	30	31	a.glushenko	a.glushenko	ADJ
ajbmeb-3073	30	32	,	,	PUNCT
ajbmeb-3073	30	33	ye.egorova	ye.egorova	NOUN
ajbmeb-3073	30	34	,	,	PUNCT
ajbmeb-3073	30	35	n.zavodchikov	n.zavodchikov	ADJ
ajbmeb-3073	30	36	,	,	PUNCT
ajbmeb-3073	30	37	n.danilenko	n.danilenko	ADJ
ajbmeb-3073	30	38	,	,	PUNCT
ajbmeb-3073	30	39	a.kolesnik	a.kolesnik	ADV
ajbmeb-3073	30	40	,	,	PUNCT
ajbmeb-3073	30	41	v.bursev	v.bursev	ADJ
ajbmeb-3073	30	42	,	,	PUNCT
ajbmeb-3073	30	43	s.optner	s.optner	NOUN
ajbmeb-3073	30	44	,	,	PUNCT
ajbmeb-3073	30	45	m.i.pavlov	m.i.pavlov	NOUN
ajbmeb-3073	30	46	,	,	PUNCT
ajbmeb-3073	30	47	r.v.pashkov	r.v.pashkov	NOUN
ajbmeb-3073	30	48	,	,	PUNCT
ajbmeb-3073	30	49	ye	ye	PROPN
ajbmeb-3073	30	50	.	.	PROPN
ajbmeb-3073	30	51	samylina	samylina	PROPN
ajbmeb-3073	30	52	,	,	PUNCT
ajbmeb-3073	30	53	a.	a.	PROPN
ajbmeb-3073	30	54	sukalo	sukalo	PROPN
ajbmeb-3073	30	55	,	,	PUNCT
ajbmeb-3073	30	56	ya.taynen	ya.taynen	NOUN
ajbmeb-3073	30	57	,	,	PUNCT
ajbmeb-3073	30	58	and	and	CCONJ
ajbmeb-3073	30	59	yu.yudenkov	yu.yudenkov	X
ajbmeb-3073	30	60	can	can	AUX
ajbmeb-3073	30	61	be	be	AUX
ajbmeb-3073	30	62	referenced	reference	VERB
ajbmeb-3073	30	63	.	.	PUNCT
ajbmeb-3073	31	1	the	the	DET
ajbmeb-3073	31	2	research	research	NOUN
ajbmeb-3073	31	3	of	of	ADP
ajbmeb-3073	31	4	local	local	ADJ
ajbmeb-3073	31	5	scholars	scholar	NOUN
ajbmeb-3073	31	6	also	also	ADV
ajbmeb-3073	31	7	provides	provide	VERB
ajbmeb-3073	31	8	a	a	DET
ajbmeb-3073	31	9	wide	wide	ADJ
ajbmeb-3073	31	10	perspective	perspective	NOUN
ajbmeb-3073	31	11	on	on	ADP
ajbmeb-3073	31	12	this	this	DET
ajbmeb-3073	31	13	topic	topic	NOUN
ajbmeb-3073	31	14	.	.	PUNCT
ajbmeb-3073	32	1	for	for	ADP
ajbmeb-3073	32	2	example	example	NOUN
ajbmeb-3073	32	3	,	,	PUNCT
ajbmeb-3073	32	4	r.do'smuratov	r.do'smuratov	PROPN
ajbmeb-3073	32	5	,	,	PUNCT
ajbmeb-3073	32	6	b.jumamuratov	b.jumamuratov	NOUN
ajbmeb-3073	32	7	,	,	PUNCT
ajbmeb-3073	32	8	a.ibragimov	a.ibragimov	ADJ
ajbmeb-3073	32	9	,	,	PUNCT
ajbmeb-3073	32	10	a.karimov	a.karimov	ADJ
ajbmeb-3073	32	11	,	,	PUNCT
ajbmeb-3073	32	12	s.mexmonov	s.mexmonov	NOUN
ajbmeb-3073	32	13	,	,	PUNCT
ajbmeb-3073	32	14	a.ostonokulov	a.ostonokulov	PROPN
ajbmeb-3073	32	15	,	,	PUNCT
ajbmeb-3073	32	16	m.q.pardaev	m.q.pardaev	PROPN
ajbmeb-3073	32	17	,	,	PUNCT
ajbmeb-3073	32	18	m.saidov	m.saidov	NOUN
ajbmeb-3073	32	19	,	,	PUNCT
ajbmeb-3073	32	20	b.sugirbaev	b.sugirbaev	NOUN
ajbmeb-3073	32	21	,	,	PUNCT
ajbmeb-3073	32	22	and	and	CCONJ
ajbmeb-3073	32	23	z.xamidova	z.xamidova	PRON
ajbmeb-3073	32	24	have	have	AUX
ajbmeb-3073	32	25	conducted	conduct	VERB
ajbmeb-3073	32	26	scientific	scientific	ADJ
ajbmeb-3073	32	27	studies	study	NOUN
ajbmeb-3073	32	28	on	on	ADP
ajbmeb-3073	32	29	optimizing	optimize	VERB
ajbmeb-3073	32	30	and	and	CCONJ
ajbmeb-3073	32	31	regulating	regulate	VERB
ajbmeb-3073	32	32	the	the	DET
ajbmeb-3073	32	33	revenues	revenue	NOUN
ajbmeb-3073	32	34	and	and	CCONJ
ajbmeb-3073	32	35	expenses	expense	NOUN
ajbmeb-3073	32	36	of	of	ADP
ajbmeb-3073	32	37	the	the	DET
ajbmeb-3073	32	38	higher	high	ADJ
ajbmeb-3073	32	39	education	education	NOUN
ajbmeb-3073	32	40	system	system	NOUN
ajbmeb-3073	32	41	.	.	PUNCT
ajbmeb-3073	33	1	the	the	DET
ajbmeb-3073	33	2	development	development	NOUN
ajbmeb-3073	33	3	of	of	ADP
ajbmeb-3073	33	4	our	our	PRON
ajbmeb-3073	33	5	country	country	NOUN
ajbmeb-3073	33	6	’s	’s	PART
ajbmeb-3073	33	7	economy	economy	NOUN
ajbmeb-3073	33	8	and	and	CCONJ
ajbmeb-3073	33	9	the	the	DET
ajbmeb-3073	33	10	improvement	improvement	NOUN
ajbmeb-3073	33	11	of	of	ADP
ajbmeb-3073	33	12	citizens	citizen	NOUN
ajbmeb-3073	33	13	’	'	PUNCT
ajbmeb-3073	33	14	well	well	ADV
ajbmeb-3073	33	15	-	-	PUNCT
ajbmeb-3073	33	16	being	being	NOUN
ajbmeb-3073	33	17	depend	depend	VERB
ajbmeb-3073	33	18	not	not	PART
ajbmeb-3073	33	19	only	only	ADV
ajbmeb-3073	33	20	on	on	ADP
ajbmeb-3073	33	21	the	the	DET
ajbmeb-3073	33	22	private	private	ADJ
ajbmeb-3073	33	23	sector	sector	NOUN
ajbmeb-3073	33	24	but	but	CCONJ
ajbmeb-3073	33	25	also	also	ADV
ajbmeb-3073	33	26	on	on	ADP
ajbmeb-3073	33	27	the	the	DET
ajbmeb-3073	33	28	budgets	budget	NOUN
ajbmeb-3073	33	29	within	within	ADP
ajbmeb-3073	33	30	the	the	DET
ajbmeb-3073	33	31	budgetary	budgetary	ADJ
ajbmeb-3073	33	32	system	system	NOUN
ajbmeb-3073	33	33	.	.	PUNCT
ajbmeb-3073	34	1	the	the	DET
ajbmeb-3073	34	2	budgets	budget	NOUN
ajbmeb-3073	34	3	of	of	ADP
ajbmeb-3073	34	4	the	the	DET
ajbmeb-3073	34	5	budgetary	budgetary	ADJ
ajbmeb-3073	34	6	system	system	NOUN
ajbmeb-3073	34	7	serve	serve	VERB
ajbmeb-3073	34	8	to	to	PART
ajbmeb-3073	34	9	fulfill	fulfill	VERB
ajbmeb-3073	34	10	the	the	DET
ajbmeb-3073	34	11	state	state	NOUN
ajbmeb-3073	34	12	’s	’s	PART
ajbmeb-3073	34	13	responsibilities	responsibility	NOUN
ajbmeb-3073	34	14	towards	towards	ADP
ajbmeb-3073	34	15	citizens	citizen	NOUN
ajbmeb-3073	34	16	and	and	CCONJ
ajbmeb-3073	34	17	society	society	NOUN
ajbmeb-3073	34	18	,	,	PUNCT
ajbmeb-3073	34	19	provide	provide	VERB
ajbmeb-3073	34	20	services	service	NOUN
ajbmeb-3073	34	21	,	,	PUNCT
ajbmeb-3073	34	22	stimulate	stimulate	VERB
ajbmeb-3073	34	23	and	and	CCONJ
ajbmeb-3073	34	24	regulate	regulate	VERB
ajbmeb-3073	34	25	economic	economic	ADJ
ajbmeb-3073	34	26	sectors	sector	NOUN
ajbmeb-3073	34	27	,	,	PUNCT
ajbmeb-3073	34	28	monitor	monitor	NOUN
ajbmeb-3073	34	29	activities	activity	NOUN
ajbmeb-3073	34	30	,	,	PUNCT
ajbmeb-3073	34	31	and	and	CCONJ
ajbmeb-3073	34	32	ensure	ensure	VERB
ajbmeb-3073	34	33	employment	employment	NOUN
ajbmeb-3073	34	34	through	through	ADP
ajbmeb-3073	34	35	american	american	ADJ
ajbmeb-3073	34	36	journal	journal	PROPN
ajbmeb-3073	34	37	of	of	ADP
ajbmeb-3073	34	38	business	business	NOUN
ajbmeb-3073	34	39	management	management	NOUN
ajbmeb-3073	34	40	,	,	PUNCT
ajbmeb-3073	34	41	economics	economic	NOUN
ajbmeb-3073	34	42	and	and	CCONJ
ajbmeb-3073	34	43	banking	banking	NOUN
ajbmeb-3073	34	44	volume	volume	NOUN
ajbmeb-3073	34	45	40	40	NUM
ajbmeb-3073	34	46	september2025	september2025	PROPN
ajbmeb-3073	34	47	p	p	NOUN
ajbmeb-3073	34	48	a	a	DET
ajbmeb-3073	34	49	g	g	NOUN
ajbmeb-3073	34	50	e	e	NOUN
ajbmeb-3073	34	51	|	|	ADV
ajbmeb-3073	34	52	8	8	NUM
ajbmeb-3073	34	53	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-3073	34	54	financing	finance	VERB
ajbmeb-3073	34	55	various	various	ADJ
ajbmeb-3073	34	56	non	non	ADJ
ajbmeb-3073	34	57	-	-	ADJ
ajbmeb-3073	34	58	profit	profit	ADJ
ajbmeb-3073	34	59	activities	activity	NOUN
ajbmeb-3073	34	60	.	.	PUNCT
ajbmeb-3073	35	1	according	accord	VERB
ajbmeb-3073	35	2	to	to	ADP
ajbmeb-3073	35	3	the	the	DET
ajbmeb-3073	35	4	report	report	NOUN
ajbmeb-3073	35	5	published	publish	VERB
ajbmeb-3073	35	6	by	by	ADP
ajbmeb-3073	35	7	the	the	DET
ajbmeb-3073	35	8	international	international	ADJ
ajbmeb-3073	35	9	monetary	monetary	ADJ
ajbmeb-3073	35	10	fund	fund	NOUN
ajbmeb-3073	35	11	in	in	ADP
ajbmeb-3073	35	12	april	april	PROPN
ajbmeb-3073	35	13	2023	2023	NUM
ajbmeb-3073	35	14	,	,	PUNCT
ajbmeb-3073	35	15	it	it	PRON
ajbmeb-3073	35	16	is	be	AUX
ajbmeb-3073	35	17	observed	observe	VERB
ajbmeb-3073	35	18	that	that	SCONJ
ajbmeb-3073	35	19	“	"	PUNCT
ajbmeb-3073	35	20	during	during	ADP
ajbmeb-3073	35	21	the	the	DET
ajbmeb-3073	35	22	pandemic	pandemic	NOUN
ajbmeb-3073	35	23	and	and	CCONJ
ajbmeb-3073	35	24	the	the	DET
ajbmeb-3073	35	25	global	global	ADJ
ajbmeb-3073	35	26	economic	economic	ADJ
ajbmeb-3073	35	27	crisis	crisis	NOUN
ajbmeb-3073	35	28	,	,	PUNCT
ajbmeb-3073	35	29	developed	develop	VERB
ajbmeb-3073	35	30	countries	country	NOUN
ajbmeb-3073	35	31	increased	increase	VERB
ajbmeb-3073	35	32	government	government	NOUN
ajbmeb-3073	35	33	expenditures	expenditure	NOUN
ajbmeb-3073	35	34	to	to	ADP
ajbmeb-3073	35	35	up	up	ADP
ajbmeb-3073	35	36	to	to	PART
ajbmeb-3073	35	37	40	40	NUM
ajbmeb-3073	35	38	percent	percent	NOUN
ajbmeb-3073	35	39	of	of	ADP
ajbmeb-3073	35	40	gross	gross	ADJ
ajbmeb-3073	35	41	domestic	domestic	ADJ
ajbmeb-3073	35	42	product	product	NOUN
ajbmeb-3073	35	43	(	(	PUNCT
ajbmeb-3073	35	44	gdp	gdp	NOUN
ajbmeb-3073	35	45	)	)	PUNCT
ajbmeb-3073	35	46	.	.	PUNCT
ajbmeb-3073	36	1	since	since	SCONJ
ajbmeb-3073	36	2	a	a	DET
ajbmeb-3073	36	3	large	large	ADJ
ajbmeb-3073	36	4	share	share	NOUN
ajbmeb-3073	36	5	of	of	ADP
ajbmeb-3073	36	6	budgetary	budgetary	ADJ
ajbmeb-3073	36	7	institutions	institution	NOUN
ajbmeb-3073	36	8	operate	operate	VERB
ajbmeb-3073	36	9	in	in	ADP
ajbmeb-3073	36	10	the	the	DET
ajbmeb-3073	36	11	social	social	ADJ
ajbmeb-3073	36	12	sector	sector	NOUN
ajbmeb-3073	36	13	,	,	PUNCT
ajbmeb-3073	36	14	they	they	PRON
ajbmeb-3073	36	15	are	be	AUX
ajbmeb-3073	36	16	significant	significant	ADJ
ajbmeb-3073	36	17	employers	employer	NOUN
ajbmeb-3073	36	18	with	with	ADP
ajbmeb-3073	36	19	high	high	ADJ
ajbmeb-3073	36	20	potential	potential	NOUN
ajbmeb-3073	36	21	to	to	PART
ajbmeb-3073	36	22	ensure	ensure	VERB
ajbmeb-3073	36	23	employment	employment	NOUN
ajbmeb-3073	36	24	,	,	PUNCT
ajbmeb-3073	36	25	and	and	CCONJ
ajbmeb-3073	36	26	expanding	expand	VERB
ajbmeb-3073	36	27	their	their	PRON
ajbmeb-3073	36	28	financing	financing	NOUN
ajbmeb-3073	36	29	contributes	contribute	VERB
ajbmeb-3073	36	30	to	to	ADP
ajbmeb-3073	36	31	social	social	ADJ
ajbmeb-3073	36	32	and	and	CCONJ
ajbmeb-3073	36	33	economic	economic	ADJ
ajbmeb-3073	36	34	stability	stability	NOUN
ajbmeb-3073	36	35	.	.	PUNCT
ajbmeb-3073	36	36	”	"	PUNCT
ajbmeb-3073	37	1	when	when	SCONJ
ajbmeb-3073	37	2	researching	research	VERB
ajbmeb-3073	37	3	the	the	DET
ajbmeb-3073	37	4	continuous	continuous	ADJ
ajbmeb-3073	37	5	and	and	CCONJ
ajbmeb-3073	37	6	targeted	target	VERB
ajbmeb-3073	37	7	financing	financing	NOUN
ajbmeb-3073	37	8	directions	direction	NOUN
ajbmeb-3073	37	9	of	of	ADP
ajbmeb-3073	37	10	budgetary	budgetary	ADJ
ajbmeb-3073	37	11	institutions	institution	NOUN
ajbmeb-3073	37	12	,	,	PUNCT
ajbmeb-3073	37	13	it	it	PRON
ajbmeb-3073	37	14	is	be	AUX
ajbmeb-3073	37	15	first	first	ADV
ajbmeb-3073	37	16	necessary	necessary	ADJ
ajbmeb-3073	37	17	to	to	PART
ajbmeb-3073	37	18	examine	examine	VERB
ajbmeb-3073	37	19	the	the	DET
ajbmeb-3073	37	20	structure	structure	NOUN
ajbmeb-3073	37	21	of	of	ADP
ajbmeb-3073	37	22	the	the	DET
ajbmeb-3073	37	23	country	country	NOUN
ajbmeb-3073	37	24	’s	’s	PART
ajbmeb-3073	37	25	budget	budget	NOUN
ajbmeb-3073	37	26	system	system	NOUN
ajbmeb-3073	37	27	.	.	PUNCT
ajbmeb-3073	38	1	the	the	DET
ajbmeb-3073	38	2	budget	budget	NOUN
ajbmeb-3073	38	3	system	system	NOUN
ajbmeb-3073	38	4	consists	consist	VERB
ajbmeb-3073	38	5	of	of	ADP
ajbmeb-3073	38	6	the	the	DET
ajbmeb-3073	38	7	state	state	NOUN
ajbmeb-3073	38	8	budget	budget	NOUN
ajbmeb-3073	38	9	,	,	PUNCT
ajbmeb-3073	38	10	state	state	NOUN
ajbmeb-3073	38	11	targeted	target	VERB
ajbmeb-3073	38	12	funds	fund	NOUN
ajbmeb-3073	38	13	,	,	PUNCT
ajbmeb-3073	38	14	and	and	CCONJ
ajbmeb-3073	38	15	extrabudgetary	extrabudgetary	ADJ
ajbmeb-3073	38	16	funds	fund	NOUN
ajbmeb-3073	38	17	of	of	ADP
ajbmeb-3073	38	18	budgetary	budgetary	ADJ
ajbmeb-3073	38	19	institutions	institution	NOUN
ajbmeb-3073	38	20	(	(	PUNCT
ajbmeb-3073	38	21	see	see	VERB
ajbmeb-3073	38	22	figure	figure	NOUN
ajbmeb-3073	38	23	1	1	NUM
ajbmeb-3073	38	24	)	)	PUNCT
ajbmeb-3073	38	25	.	.	PUNCT
ajbmeb-3073	39	1	figure	figure	NOUN
ajbmeb-3073	39	2	1	1	NUM
ajbmeb-3073	39	3	.	.	PUNCT
ajbmeb-3073	40	1	budgets	budget	NOUN
ajbmeb-3073	40	2	of	of	ADP
ajbmeb-3073	40	3	the	the	DET
ajbmeb-3073	40	4	budgetary	budgetary	ADJ
ajbmeb-3073	40	5	system	system	NOUN
ajbmeb-3073	40	6	the	the	DET
ajbmeb-3073	40	7	state	state	NOUN
ajbmeb-3073	40	8	budget	budget	NOUN
ajbmeb-3073	40	9	consists	consist	VERB
ajbmeb-3073	40	10	of	of	ADP
ajbmeb-3073	40	11	the	the	DET
ajbmeb-3073	40	12	republican	republican	ADJ
ajbmeb-3073	40	13	budget	budget	NOUN
ajbmeb-3073	40	14	of	of	ADP
ajbmeb-3073	40	15	the	the	DET
ajbmeb-3073	40	16	republic	republic	NOUN
ajbmeb-3073	40	17	of	of	ADP
ajbmeb-3073	40	18	uzbekistan	uzbekistan	PROPN
ajbmeb-3073	40	19	,	,	PUNCT
ajbmeb-3073	40	20	the	the	DET
ajbmeb-3073	40	21	budget	budget	NOUN
ajbmeb-3073	40	22	of	of	ADP
ajbmeb-3073	40	23	the	the	DET
ajbmeb-3073	40	24	republic	republic	NOUN
ajbmeb-3073	40	25	of	of	ADP
ajbmeb-3073	40	26	karakalpakstan	karakalpakstan	PROPN
ajbmeb-3073	40	27	,	,	PUNCT
ajbmeb-3073	40	28	as	as	ADV
ajbmeb-3073	40	29	well	well	ADV
ajbmeb-3073	40	30	as	as	ADP
ajbmeb-3073	40	31	local	local	ADJ
ajbmeb-3073	40	32	budgets	budget	NOUN
ajbmeb-3073	40	33	of	of	ADP
ajbmeb-3073	40	34	regions	region	NOUN
ajbmeb-3073	40	35	and	and	CCONJ
ajbmeb-3073	40	36	tashkent	tashkent	ADJ
ajbmeb-3073	40	37	city	city	NOUN
ajbmeb-3073	40	38	.	.	PUNCT
ajbmeb-3073	41	1	in	in	ADP
ajbmeb-3073	41	2	turn	turn	NOUN
ajbmeb-3073	41	3	,	,	PUNCT
ajbmeb-3073	41	4	the	the	DET
ajbmeb-3073	41	5	structure	structure	NOUN
ajbmeb-3073	41	6	of	of	ADP
ajbmeb-3073	41	7	the	the	DET
ajbmeb-3073	41	8	republic	republic	NOUN
ajbmeb-3073	41	9	of	of	ADP
ajbmeb-3073	41	10	karakalpakstan	karakalpakstan	PROPN
ajbmeb-3073	41	11	’s	’s	PART
ajbmeb-3073	41	12	budget	budget	NOUN
ajbmeb-3073	41	13	includes	include	VERB
ajbmeb-3073	41	14	the	the	DET
ajbmeb-3073	41	15	republican	republican	ADJ
ajbmeb-3073	41	16	budget	budget	NOUN
ajbmeb-3073	41	17	of	of	ADP
ajbmeb-3073	41	18	the	the	DET
ajbmeb-3073	41	19	republic	republic	NOUN
ajbmeb-3073	41	20	of	of	ADP
ajbmeb-3073	41	21	karakalpakstan	karakalpakstan	PROPN
ajbmeb-3073	41	22	and	and	CCONJ
ajbmeb-3073	41	23	the	the	DET
ajbmeb-3073	41	24	budgets	budget	NOUN
ajbmeb-3073	41	25	of	of	ADP
ajbmeb-3073	41	26	its	its	PRON
ajbmeb-3073	41	27	districts	district	NOUN
ajbmeb-3073	41	28	and	and	CCONJ
ajbmeb-3073	41	29	cities	city	NOUN
ajbmeb-3073	41	30	.	.	PUNCT
ajbmeb-3073	42	1	the	the	DET
ajbmeb-3073	42	2	structure	structure	NOUN
ajbmeb-3073	42	3	of	of	ADP
ajbmeb-3073	42	4	regional	regional	ADJ
ajbmeb-3073	42	5	local	local	ADJ
ajbmeb-3073	42	6	budgets	budget	NOUN
ajbmeb-3073	42	7	includes	include	VERB
ajbmeb-3073	42	8	the	the	DET
ajbmeb-3073	42	9	regional	regional	ADJ
ajbmeb-3073	42	10	budget	budget	NOUN
ajbmeb-3073	42	11	and	and	CCONJ
ajbmeb-3073	42	12	the	the	DET
ajbmeb-3073	42	13	budgets	budget	NOUN
ajbmeb-3073	42	14	of	of	ADP
ajbmeb-3073	42	15	districts	district	NOUN
ajbmeb-3073	42	16	and	and	CCONJ
ajbmeb-3073	42	17	cities	city	NOUN
ajbmeb-3073	42	18	within	within	ADP
ajbmeb-3073	42	19	the	the	DET
ajbmeb-3073	42	20	respective	respective	ADJ
ajbmeb-3073	42	21	regions	region	NOUN
ajbmeb-3073	42	22	.	.	PUNCT
ajbmeb-3073	43	1	figure	figure	NOUN
ajbmeb-3073	43	2	2	2	NUM
ajbmeb-3073	43	3	.	.	PUNCT
ajbmeb-3073	43	4	extrabudgetary	extrabudgetary	ADJ
ajbmeb-3073	43	5	funds	fund	NOUN
ajbmeb-3073	43	6	of	of	ADP
ajbmeb-3073	43	7	higher	high	ADJ
ajbmeb-3073	43	8	education	education	NOUN
ajbmeb-3073	43	9	institutions	institution	NOUN
ajbmeb-3073	43	10	the	the	DET
ajbmeb-3073	43	11	structure	structure	NOUN
ajbmeb-3073	43	12	of	of	ADP
ajbmeb-3073	43	13	the	the	DET
ajbmeb-3073	43	14	tashkent	tashkent	PROPN
ajbmeb-3073	43	15	city	city	PROPN
ajbmeb-3073	43	16	local	local	ADJ
ajbmeb-3073	43	17	budget	budget	NOUN
ajbmeb-3073	43	18	includes	include	VERB
ajbmeb-3073	43	19	the	the	DET
ajbmeb-3073	43	20	city	city	NOUN
ajbmeb-3073	43	21	budget	budget	NOUN
ajbmeb-3073	43	22	and	and	CCONJ
ajbmeb-3073	43	23	the	the	DET
ajbmeb-3073	43	24	budgets	budget	NOUN
ajbmeb-3073	43	25	of	of	ADP
ajbmeb-3073	43	26	districts	district	NOUN
ajbmeb-3073	43	27	within	within	ADP
ajbmeb-3073	43	28	the	the	DET
ajbmeb-3073	43	29	city	city	NOUN
ajbmeb-3073	43	30	.	.	PUNCT
ajbmeb-3073	44	1	the	the	DET
ajbmeb-3073	44	2	state	state	NOUN
ajbmeb-3073	44	3	targeted	target	VERB
ajbmeb-3073	44	4	funds	fund	NOUN
ajbmeb-3073	44	5	are	be	AUX
ajbmeb-3073	44	6	formed	form	VERB
ajbmeb-3073	44	7	based	base	VERB
ajbmeb-3073	44	8	on	on	ADP
ajbmeb-3073	44	9	the	the	DET
ajbmeb-3073	44	10	decrees	decree	NOUN
ajbmeb-3073	44	11	of	of	ADP
ajbmeb-3073	44	12	the	the	DET
ajbmeb-3073	44	13	president	president	NOUN
ajbmeb-3073	44	14	of	of	ADP
ajbmeb-3073	44	15	the	the	DET
ajbmeb-3073	44	16	republic	republic	NOUN
ajbmeb-3073	44	17	of	of	ADP
ajbmeb-3073	44	18	uzbekistan	uzbekistan	PROPN
ajbmeb-3073	44	19	to	to	PART
ajbmeb-3073	44	20	implement	implement	VERB
ajbmeb-3073	44	21	state	state	NOUN
ajbmeb-3073	44	22	functions	function	NOUN
ajbmeb-3073	44	23	,	,	PUNCT
ajbmeb-3073	44	24	financed	finance	VERB
ajbmeb-3073	44	25	from	from	ADP
ajbmeb-3073	44	26	taxes	taxis	NOUN
ajbmeb-3073	44	27	,	,	PUNCT
ajbmeb-3073	44	28	mandatory	mandatory	ADJ
ajbmeb-3073	44	29	payments	payment	NOUN
ajbmeb-3073	44	30	,	,	PUNCT
ajbmeb-3073	44	31	fines	fine	NOUN
ajbmeb-3073	44	32	,	,	PUNCT
ajbmeb-3073	44	33	and	and	CCONJ
ajbmeb-3073	44	34	budget	budget	NOUN
ajbmeb-3073	44	35	subsidies	subsidy	NOUN
ajbmeb-3073	44	36	.	.	PUNCT
ajbmeb-3073	45	1	at	at	ADP
ajbmeb-3073	45	2	the	the	DET
ajbmeb-3073	45	3	same	same	ADJ
ajbmeb-3073	45	4	time	time	NOUN
ajbmeb-3073	45	5	,	,	PUNCT
ajbmeb-3073	45	6	the	the	DET
ajbmeb-3073	45	7	state	state	NOUN
ajbmeb-3073	45	8	targeted	target	VERB
ajbmeb-3073	45	9	funds	fund	NOUN
ajbmeb-3073	45	10	are	be	AUX
ajbmeb-3073	45	11	part	part	NOUN
ajbmeb-3073	45	12	of	of	ADP
ajbmeb-3073	45	13	the	the	DET
ajbmeb-3073	45	14	consolidated	consolidated	ADJ
ajbmeb-3073	45	15	budget	budget	NOUN
ajbmeb-3073	45	16	of	of	ADP
ajbmeb-3073	45	17	the	the	DET
ajbmeb-3073	45	18	republic	republic	NOUN
ajbmeb-3073	45	19	of	of	ADP
ajbmeb-3073	45	20	uzbekistan	uzbekistan	PROPN
ajbmeb-3073	45	21	.	.	PUNCT
ajbmeb-3073	46	1	funding	funding	NOUN
ajbmeb-3073	46	2	of	of	ADP
ajbmeb-3073	46	3	higher	high	ADJ
ajbmeb-3073	46	4	education	education	NOUN
ajbmeb-3073	46	5	institutions	institution	NOUN
ajbmeb-3073	46	6	is	be	AUX
ajbmeb-3073	46	7	carried	carry	VERB
ajbmeb-3073	46	8	out	out	ADP
ajbmeb-3073	46	9	from	from	ADP
ajbmeb-3073	46	10	both	both	PRON
ajbmeb-3073	46	11	state	state	NOUN
ajbmeb-3073	46	12	budget	budget	NOUN
ajbmeb-3073	46	13	budgetary	budgetary	ADJ
ajbmeb-3073	46	14	system	system	NOUN
ajbmeb-3073	46	15	budgets	budget	NOUN
ajbmeb-3073	46	16	of	of	ADP
ajbmeb-3073	46	17	state	state	NOUN
ajbmeb-3073	46	18	targeted	target	VERB
ajbmeb-3073	46	19	funds	fund	NOUN
ajbmeb-3073	46	20	extrabudgetary	extrabudgetary	ADJ
ajbmeb-3073	46	21	funds	fund	NOUN
ajbmeb-3073	46	22	of	of	ADP
ajbmeb-3073	46	23	budgetary	budgetary	ADJ
ajbmeb-3073	46	24	institutions	institution	NOUN
ajbmeb-3073	46	25	extrabudgetary	extrabudgetary	ADJ
ajbmeb-3073	46	26	funds	fund	NOUN
ajbmeb-3073	46	27	of	of	ADP
ajbmeb-3073	46	28	higher	high	ADJ
ajbmeb-3073	46	29	education	education	NOUN
ajbmeb-3073	46	30	institutions	institution	NOUN
ajbmeb-3073	46	31	development	development	NOUN
ajbmeb-3073	46	32	fund	fund	NOUN
ajbmeb-3073	46	33	of	of	ADP
ajbmeb-3073	46	34	a	a	DET
ajbmeb-3073	46	35	budgetary	budgetary	ADJ
ajbmeb-3073	46	36	institution	institution	NOUN
ajbmeb-3073	46	37	tuition	tuition	NOUN
ajbmeb-3073	46	38	fee	fee	NOUN
ajbmeb-3073	46	39	-	-	PUNCT
ajbmeb-3073	46	40	based	base	VERB
ajbmeb-3073	46	41	education	education	NOUN
ajbmeb-3073	46	42	other	other	ADJ
ajbmeb-3073	46	43	extrabudgetary	extrabudgetary	ADJ
ajbmeb-3073	46	44	funds	fund	NOUN
ajbmeb-3073	46	45	american	american	PROPN
ajbmeb-3073	46	46	journal	journal	PROPN
ajbmeb-3073	46	47	of	of	ADP
ajbmeb-3073	46	48	business	business	NOUN
ajbmeb-3073	46	49	management	management	NOUN
ajbmeb-3073	46	50	,	,	PUNCT
ajbmeb-3073	46	51	economics	economic	NOUN
ajbmeb-3073	46	52	and	and	CCONJ
ajbmeb-3073	46	53	banking	banking	NOUN
ajbmeb-3073	46	54	volume	volume	NOUN
ajbmeb-3073	46	55	40	40	NUM
ajbmeb-3073	46	56	september2025	september2025	PROPN
ajbmeb-3073	46	57	p	p	NOUN
ajbmeb-3073	47	1	a	a	DET
ajbmeb-3073	47	2	g	g	NOUN
ajbmeb-3073	47	3	e	e	NOUN
ajbmeb-3073	47	4	|	|	ADV
ajbmeb-3073	47	5	9	9	NUM
ajbmeb-3073	47	6	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-3073	47	7	budgetary	budgetary	ADJ
ajbmeb-3073	47	8	and	and	CCONJ
ajbmeb-3073	47	9	extrabudgetary	extrabudgetary	ADJ
ajbmeb-3073	47	10	funds	fund	NOUN
ajbmeb-3073	47	11	.	.	PUNCT
ajbmeb-3073	48	1	the	the	DET
ajbmeb-3073	48	2	extrabudgetary	extrabudgetary	ADJ
ajbmeb-3073	48	3	funds	fund	NOUN
ajbmeb-3073	48	4	of	of	ADP
ajbmeb-3073	48	5	higher	high	ADJ
ajbmeb-3073	48	6	education	education	NOUN
ajbmeb-3073	48	7	institutions	institution	NOUN
ajbmeb-3073	48	8	include	include	VERB
ajbmeb-3073	48	9	the	the	DET
ajbmeb-3073	48	10	development	development	NOUN
ajbmeb-3073	48	11	fund	fund	NOUN
ajbmeb-3073	48	12	and	and	CCONJ
ajbmeb-3073	48	13	extrabudgetary	extrabudgetary	ADJ
ajbmeb-3073	48	14	funds	fund	NOUN
ajbmeb-3073	48	15	formed	form	VERB
ajbmeb-3073	48	16	from	from	ADP
ajbmeb-3073	48	17	collected	collect	VERB
ajbmeb-3073	48	18	fees	fee	NOUN
ajbmeb-3073	48	19	(	(	PUNCT
ajbmeb-3073	48	20	figure	figure	NOUN
ajbmeb-3073	48	21	2	2	NUM
ajbmeb-3073	48	22	)	)	PUNCT
ajbmeb-3073	48	23	.	.	PUNCT
ajbmeb-3073	49	1	the	the	DET
ajbmeb-3073	49	2	financing	financing	NOUN
ajbmeb-3073	49	3	of	of	ADP
ajbmeb-3073	49	4	higher	high	ADJ
ajbmeb-3073	49	5	education	education	NOUN
ajbmeb-3073	49	6	institutions	institution	NOUN
ajbmeb-3073	49	7	is	be	AUX
ajbmeb-3073	49	8	carried	carry	VERB
ajbmeb-3073	49	9	out	out	ADP
ajbmeb-3073	49	10	through	through	ADP
ajbmeb-3073	49	11	the	the	DET
ajbmeb-3073	49	12	structural	structural	ADJ
ajbmeb-3073	49	13	components	component	NOUN
ajbmeb-3073	49	14	of	of	ADP
ajbmeb-3073	49	15	the	the	DET
ajbmeb-3073	49	16	budget	budget	NOUN
ajbmeb-3073	49	17	system	system	NOUN
ajbmeb-3073	49	18	mentioned	mention	VERB
ajbmeb-3073	49	19	above	above	ADV
ajbmeb-3073	49	20	,	,	PUNCT
ajbmeb-3073	49	21	taking	take	VERB
ajbmeb-3073	49	22	into	into	ADP
ajbmeb-3073	49	23	account	account	NOUN
ajbmeb-3073	49	24	their	their	PRON
ajbmeb-3073	49	25	specific	specific	ADJ
ajbmeb-3073	49	26	characteristics	characteristic	NOUN
ajbmeb-3073	49	27	.	.	PUNCT
ajbmeb-3073	50	1	that	that	PRON
ajbmeb-3073	50	2	is	be	AUX
ajbmeb-3073	50	3	,	,	PUNCT
ajbmeb-3073	50	4	the	the	DET
ajbmeb-3073	50	5	financing	financing	NOUN
ajbmeb-3073	50	6	of	of	ADP
ajbmeb-3073	50	7	higher	high	ADJ
ajbmeb-3073	50	8	education	education	NOUN
ajbmeb-3073	50	9	institutions	institution	NOUN
ajbmeb-3073	50	10	is	be	AUX
ajbmeb-3073	50	11	conducted	conduct	VERB
ajbmeb-3073	50	12	from	from	ADP
ajbmeb-3073	50	13	the	the	DET
ajbmeb-3073	50	14	state	state	NOUN
ajbmeb-3073	50	15	budget	budget	NOUN
ajbmeb-3073	50	16	as	as	ADV
ajbmeb-3073	50	17	well	well	ADV
ajbmeb-3073	50	18	as	as	ADP
ajbmeb-3073	50	19	from	from	ADP
ajbmeb-3073	50	20	their	their	PRON
ajbmeb-3073	50	21	own	own	ADJ
ajbmeb-3073	50	22	extrabudgetary	extrabudgetary	ADJ
ajbmeb-3073	50	23	funds	fund	NOUN
ajbmeb-3073	50	24	.	.	PUNCT
ajbmeb-3073	51	1	an	an	DET
ajbmeb-3073	51	2	important	important	ADJ
ajbmeb-3073	51	3	point	point	NOUN
ajbmeb-3073	51	4	is	be	AUX
ajbmeb-3073	51	5	that	that	SCONJ
ajbmeb-3073	51	6	the	the	DET
ajbmeb-3073	51	7	financing	financing	NOUN
ajbmeb-3073	51	8	of	of	ADP
ajbmeb-3073	51	9	higher	high	ADJ
ajbmeb-3073	51	10	education	education	NOUN
ajbmeb-3073	51	11	institutions	institution	NOUN
ajbmeb-3073	51	12	is	be	AUX
ajbmeb-3073	51	13	directly	directly	ADV
ajbmeb-3073	51	14	related	relate	VERB
ajbmeb-3073	51	15	to	to	ADP
ajbmeb-3073	51	16	their	their	PRON
ajbmeb-3073	51	17	areas	area	NOUN
ajbmeb-3073	51	18	of	of	ADP
ajbmeb-3073	51	19	activity	activity	NOUN
ajbmeb-3073	51	20	.	.	PUNCT
ajbmeb-3073	52	1	according	accord	VERB
ajbmeb-3073	52	2	to	to	ADP
ajbmeb-3073	52	3	analyses	analysis	NOUN
ajbmeb-3073	52	4	by	by	ADP
ajbmeb-3073	52	5	the	the	DET
ajbmeb-3073	52	6	international	international	ADJ
ajbmeb-3073	52	7	internal	internal	ADJ
ajbmeb-3073	52	8	auditors	auditor	NOUN
ajbmeb-3073	52	9	institute	institute	VERB
ajbmeb-3073	52	10	,	,	PUNCT
ajbmeb-3073	52	11	“	"	PUNCT
ajbmeb-3073	52	12	higher	high	ADJ
ajbmeb-3073	52	13	education	education	NOUN
ajbmeb-3073	52	14	institutions	institution	NOUN
ajbmeb-3073	52	15	are	be	AUX
ajbmeb-3073	52	16	classified	classify	VERB
ajbmeb-3073	52	17	into	into	ADP
ajbmeb-3073	52	18	three	three	NUM
ajbmeb-3073	52	19	main	main	ADJ
ajbmeb-3073	52	20	types	type	NOUN
ajbmeb-3073	52	21	.	.	PUNCT
ajbmeb-3073	53	1	first	first	ADV
ajbmeb-3073	53	2	,	,	PUNCT
ajbmeb-3073	53	3	organizations	organization	NOUN
ajbmeb-3073	53	4	accountable	accountable	ADJ
ajbmeb-3073	53	5	to	to	ADP
ajbmeb-3073	53	6	regional	regional	ADJ
ajbmeb-3073	53	7	management	management	NOUN
ajbmeb-3073	53	8	bodies	body	NOUN
ajbmeb-3073	53	9	,	,	PUNCT
ajbmeb-3073	53	10	ministries	ministry	NOUN
ajbmeb-3073	53	11	,	,	PUNCT
ajbmeb-3073	53	12	and	and	CCONJ
ajbmeb-3073	53	13	departments	department	NOUN
ajbmeb-3073	53	14	established	establish	VERB
ajbmeb-3073	53	15	in	in	ADP
ajbmeb-3073	53	16	accordance	accordance	NOUN
ajbmeb-3073	53	17	with	with	ADP
ajbmeb-3073	53	18	central	central	ADJ
ajbmeb-3073	53	19	government	government	NOUN
ajbmeb-3073	53	20	regulations	regulation	NOUN
ajbmeb-3073	53	21	.	.	PUNCT
ajbmeb-3073	54	1	second	second	ADJ
ajbmeb-3073	54	2	,	,	PUNCT
ajbmeb-3073	54	3	agencies	agency	NOUN
ajbmeb-3073	54	4	consisting	consist	VERB
ajbmeb-3073	54	5	of	of	ADP
ajbmeb-3073	54	6	organizations	organization	NOUN
ajbmeb-3073	54	7	and	and	CCONJ
ajbmeb-3073	54	8	institutions	institution	NOUN
ajbmeb-3073	54	9	that	that	PRON
ajbmeb-3073	54	10	provide	provide	VERB
ajbmeb-3073	54	11	state	state	NOUN
ajbmeb-3073	54	12	services	service	NOUN
ajbmeb-3073	54	13	and	and	CCONJ
ajbmeb-3073	54	14	belong	belong	VERB
ajbmeb-3073	54	15	to	to	ADP
ajbmeb-3073	54	16	the	the	DET
ajbmeb-3073	54	17	government	government	NOUN
ajbmeb-3073	54	18	.	.	PUNCT
ajbmeb-3073	55	1	third	third	ADJ
ajbmeb-3073	55	2	,	,	PUNCT
ajbmeb-3073	55	3	government	government	NOUN
ajbmeb-3073	55	4	-	-	PUNCT
ajbmeb-3073	55	5	independent	independent	ADJ
ajbmeb-3073	55	6	institutions	institution	NOUN
ajbmeb-3073	55	7	that	that	PRON
ajbmeb-3073	55	8	operate	operate	VERB
ajbmeb-3073	55	9	independently	independently	ADV
ajbmeb-3073	55	10	,	,	PUNCT
ajbmeb-3073	55	11	have	have	VERB
ajbmeb-3073	55	12	their	their	PRON
ajbmeb-3073	55	13	own	own	ADJ
ajbmeb-3073	55	14	sources	source	NOUN
ajbmeb-3073	55	15	of	of	ADP
ajbmeb-3073	55	16	income	income	NOUN
ajbmeb-3073	55	17	,	,	PUNCT
ajbmeb-3073	55	18	and	and	CCONJ
ajbmeb-3073	55	19	produce	produce	VERB
ajbmeb-3073	55	20	goods	good	NOUN
ajbmeb-3073	55	21	and	and	CCONJ
ajbmeb-3073	55	22	services	service	NOUN
ajbmeb-3073	55	23	.	.	PUNCT
ajbmeb-3073	55	24	”	"	PUNCT
ajbmeb-3073	56	1	attention	attention	NOUN
ajbmeb-3073	56	2	to	to	ADP
ajbmeb-3073	56	3	these	these	DET
ajbmeb-3073	56	4	levels	level	NOUN
ajbmeb-3073	56	5	is	be	AUX
ajbmeb-3073	56	6	recommended	recommend	VERB
ajbmeb-3073	56	7	in	in	ADP
ajbmeb-3073	56	8	the	the	DET
ajbmeb-3073	56	9	financing	financing	NOUN
ajbmeb-3073	56	10	and	and	CCONJ
ajbmeb-3073	56	11	control	control	NOUN
ajbmeb-3073	56	12	of	of	ADP
ajbmeb-3073	56	13	higher	high	ADJ
ajbmeb-3073	56	14	education	education	NOUN
ajbmeb-3073	56	15	institutions	institution	NOUN
ajbmeb-3073	56	16	.	.	PUNCT
ajbmeb-3073	57	1	when	when	SCONJ
ajbmeb-3073	57	2	classifying	classify	VERB
ajbmeb-3073	57	3	higher	high	ADJ
ajbmeb-3073	57	4	education	education	NOUN
ajbmeb-3073	57	5	institutions	institution	NOUN
ajbmeb-3073	57	6	financed	finance	VERB
ajbmeb-3073	57	7	from	from	ADP
ajbmeb-3073	57	8	the	the	DET
ajbmeb-3073	57	9	state	state	NOUN
ajbmeb-3073	57	10	budget	budget	NOUN
ajbmeb-3073	57	11	according	accord	VERB
ajbmeb-3073	57	12	to	to	ADP
ajbmeb-3073	57	13	their	their	PRON
ajbmeb-3073	57	14	activities	activity	NOUN
ajbmeb-3073	57	15	and	and	CCONJ
ajbmeb-3073	57	16	directions	direction	NOUN
ajbmeb-3073	57	17	,	,	PUNCT
ajbmeb-3073	57	18	the	the	DET
ajbmeb-3073	57	19	majority	majority	NOUN
ajbmeb-3073	57	20	are	be	AUX
ajbmeb-3073	57	21	organizations	organization	NOUN
ajbmeb-3073	57	22	accountable	accountable	ADJ
ajbmeb-3073	57	23	to	to	ADP
ajbmeb-3073	57	24	ministries	ministry	NOUN
ajbmeb-3073	57	25	and	and	CCONJ
ajbmeb-3073	57	26	departments	department	NOUN
ajbmeb-3073	57	27	established	establish	VERB
ajbmeb-3073	57	28	in	in	ADP
ajbmeb-3073	57	29	accordance	accordance	NOUN
ajbmeb-3073	57	30	with	with	ADP
ajbmeb-3073	57	31	established	establish	VERB
ajbmeb-3073	57	32	procedures	procedure	NOUN
ajbmeb-3073	57	33	.	.	PUNCT
ajbmeb-3073	58	1	in	in	ADP
ajbmeb-3073	58	2	this	this	DET
ajbmeb-3073	58	3	context	context	NOUN
ajbmeb-3073	58	4	,	,	PUNCT
ajbmeb-3073	58	5	the	the	DET
ajbmeb-3073	58	6	tuition	tuition	NOUN
ajbmeb-3073	58	7	fee	fee	NOUN
ajbmeb-3073	58	8	-	-	PUNCT
ajbmeb-3073	58	9	based	base	VERB
ajbmeb-3073	58	10	form	form	NOUN
ajbmeb-3073	58	11	of	of	ADP
ajbmeb-3073	58	12	education	education	NOUN
ajbmeb-3073	58	13	in	in	ADP
ajbmeb-3073	58	14	state	state	NOUN
ajbmeb-3073	58	15	educational	educational	ADJ
ajbmeb-3073	58	16	institutions	institution	NOUN
ajbmeb-3073	58	17	holds	hold	VERB
ajbmeb-3073	58	18	the	the	DET
ajbmeb-3073	58	19	largest	large	ADJ
ajbmeb-3073	58	20	share	share	NOUN
ajbmeb-3073	58	21	.	.	PUNCT
ajbmeb-3073	59	1	despite	despite	SCONJ
ajbmeb-3073	59	2	the	the	DET
ajbmeb-3073	59	3	undeniable	undeniable	ADJ
ajbmeb-3073	59	4	necessity	necessity	NOUN
ajbmeb-3073	59	5	of	of	ADP
ajbmeb-3073	59	6	financially	financially	ADV
ajbmeb-3073	59	7	supporting	support	VERB
ajbmeb-3073	59	8	the	the	DET
ajbmeb-3073	59	9	social	social	ADJ
ajbmeb-3073	59	10	sector	sector	NOUN
ajbmeb-3073	59	11	based	base	VERB
ajbmeb-3073	59	12	on	on	ADP
ajbmeb-3073	59	13	recommendations	recommendation	NOUN
ajbmeb-3073	59	14	from	from	ADP
ajbmeb-3073	59	15	international	international	ADJ
ajbmeb-3073	59	16	organizations	organization	NOUN
ajbmeb-3073	59	17	amid	amid	ADP
ajbmeb-3073	59	18	the	the	DET
ajbmeb-3073	59	19	globalization	globalization	NOUN
ajbmeb-3073	59	20	of	of	ADP
ajbmeb-3073	59	21	current	current	ADJ
ajbmeb-3073	59	22	economic	economic	ADJ
ajbmeb-3073	59	23	crises	crisis	NOUN
ajbmeb-3073	59	24	,	,	PUNCT
ajbmeb-3073	59	25	it	it	PRON
ajbmeb-3073	59	26	is	be	AUX
ajbmeb-3073	59	27	also	also	ADV
ajbmeb-3073	59	28	required	require	VERB
ajbmeb-3073	59	29	to	to	PART
ajbmeb-3073	59	30	optimize	optimize	VERB
ajbmeb-3073	59	31	state	state	NOUN
ajbmeb-3073	59	32	budget	budget	NOUN
ajbmeb-3073	59	33	expenditures	expenditure	NOUN
ajbmeb-3073	59	34	and	and	CCONJ
ajbmeb-3073	59	35	gradually	gradually	ADV
ajbmeb-3073	59	36	reduce	reduce	VERB
ajbmeb-3073	59	37	the	the	DET
ajbmeb-3073	59	38	tax	tax	NOUN
ajbmeb-3073	59	39	burden	burden	NOUN
ajbmeb-3073	59	40	based	base	VERB
ajbmeb-3073	59	41	on	on	ADP
ajbmeb-3073	59	42	the	the	DET
ajbmeb-3073	59	43	demands	demand	NOUN
ajbmeb-3073	59	44	of	of	ADP
ajbmeb-3073	59	45	the	the	DET
ajbmeb-3073	59	46	market	market	NOUN
ajbmeb-3073	59	47	economy	economy	NOUN
ajbmeb-3073	59	48	.	.	PUNCT
ajbmeb-3073	60	1	as	as	SCONJ
ajbmeb-3073	60	2	our	our	PRON
ajbmeb-3073	60	3	country	country	NOUN
ajbmeb-3073	60	4	’s	’s	PART
ajbmeb-3073	60	5	leader	leader	NOUN
ajbmeb-3073	60	6	emphasized	emphasize	VERB
ajbmeb-3073	60	7	,	,	PUNCT
ajbmeb-3073	60	8	“	"	PUNCT
ajbmeb-3073	60	9	in	in	ADP
ajbmeb-3073	60	10	the	the	DET
ajbmeb-3073	60	11	past	past	ADJ
ajbmeb-3073	60	12	four	four	NUM
ajbmeb-3073	60	13	years	year	NOUN
ajbmeb-3073	60	14	,	,	PUNCT
ajbmeb-3073	60	15	serious	serious	ADJ
ajbmeb-3073	60	16	steps	step	NOUN
ajbmeb-3073	60	17	have	have	AUX
ajbmeb-3073	60	18	been	be	AUX
ajbmeb-3073	60	19	taken	take	VERB
ajbmeb-3073	60	20	to	to	PART
ajbmeb-3073	60	21	introduce	introduce	VERB
ajbmeb-3073	60	22	market	market	NOUN
ajbmeb-3073	60	23	mechanisms	mechanism	NOUN
ajbmeb-3073	60	24	into	into	ADP
ajbmeb-3073	60	25	all	all	DET
ajbmeb-3073	60	26	sectors	sector	NOUN
ajbmeb-3073	60	27	of	of	ADP
ajbmeb-3073	60	28	our	our	PRON
ajbmeb-3073	60	29	economy	economy	NOUN
ajbmeb-3073	60	30	.	.	PUNCT
ajbmeb-3073	61	1	the	the	DET
ajbmeb-3073	61	2	next	next	ADJ
ajbmeb-3073	61	3	task	task	NOUN
ajbmeb-3073	61	4	is	be	AUX
ajbmeb-3073	61	5	to	to	PART
ajbmeb-3073	61	6	lay	lay	VERB
ajbmeb-3073	61	7	the	the	DET
ajbmeb-3073	61	8	foundation	foundation	NOUN
ajbmeb-3073	61	9	for	for	ADP
ajbmeb-3073	61	10	longterm	longterm	ADJ
ajbmeb-3073	61	11	sustainable	sustainable	ADJ
ajbmeb-3073	61	12	growth	growth	NOUN
ajbmeb-3073	61	13	through	through	ADP
ajbmeb-3073	61	14	deep	deep	ADJ
ajbmeb-3073	61	15	structural	structural	ADJ
ajbmeb-3073	61	16	reforms	reform	NOUN
ajbmeb-3073	61	17	.	.	PUNCT
ajbmeb-3073	61	18	”	"	PUNCT
ajbmeb-3073	62	1	while	while	SCONJ
ajbmeb-3073	62	2	preserving	preserve	VERB
ajbmeb-3073	62	3	the	the	DET
ajbmeb-3073	62	4	social	social	ADJ
ajbmeb-3073	62	5	orientation	orientation	NOUN
ajbmeb-3073	62	6	of	of	ADP
ajbmeb-3073	62	7	state	state	NOUN
ajbmeb-3073	62	8	budget	budget	NOUN
ajbmeb-3073	62	9	expenditures	expenditure	NOUN
ajbmeb-3073	62	10	,	,	PUNCT
ajbmeb-3073	62	11	various	various	ADJ
ajbmeb-3073	62	12	reforms	reform	NOUN
ajbmeb-3073	62	13	have	have	AUX
ajbmeb-3073	62	14	been	be	AUX
ajbmeb-3073	62	15	implemented	implement	VERB
ajbmeb-3073	62	16	to	to	PART
ajbmeb-3073	62	17	reduce	reduce	VERB
ajbmeb-3073	62	18	tax	tax	NOUN
ajbmeb-3073	62	19	and	and	CCONJ
ajbmeb-3073	62	20	budget	budget	NOUN
ajbmeb-3073	62	21	burdens	burden	NOUN
ajbmeb-3073	62	22	in	in	ADP
ajbmeb-3073	62	23	line	line	NOUN
ajbmeb-3073	62	24	with	with	ADP
ajbmeb-3073	62	25	the	the	DET
ajbmeb-3073	62	26	immutable	immutable	ADJ
ajbmeb-3073	62	27	demands	demand	NOUN
ajbmeb-3073	62	28	of	of	ADP
ajbmeb-3073	62	29	the	the	DET
ajbmeb-3073	62	30	market	market	NOUN
ajbmeb-3073	62	31	economy	economy	NOUN
ajbmeb-3073	62	32	and	and	CCONJ
ajbmeb-3073	62	33	to	to	PART
ajbmeb-3073	62	34	expand	expand	VERB
ajbmeb-3073	62	35	financing	financing	NOUN
ajbmeb-3073	62	36	in	in	ADP
ajbmeb-3073	62	37	budget	budget	NOUN
ajbmeb-3073	62	38	organizations	organization	NOUN
ajbmeb-3073	62	39	through	through	ADP
ajbmeb-3073	62	40	the	the	DET
ajbmeb-3073	62	41	formation	formation	NOUN
ajbmeb-3073	62	42	of	of	ADP
ajbmeb-3073	62	43	extrabudgetary	extrabudgetary	ADJ
ajbmeb-3073	62	44	sources	source	NOUN
ajbmeb-3073	62	45	.	.	PUNCT
ajbmeb-3073	63	1	considering	consider	VERB
ajbmeb-3073	63	2	the	the	DET
ajbmeb-3073	63	3	specifics	specific	NOUN
ajbmeb-3073	63	4	of	of	ADP
ajbmeb-3073	63	5	higher	high	ADJ
ajbmeb-3073	63	6	education	education	NOUN
ajbmeb-3073	63	7	institutions	institution	NOUN
ajbmeb-3073	63	8	’	'	PUNCT
ajbmeb-3073	63	9	activities	activity	NOUN
ajbmeb-3073	63	10	,	,	PUNCT
ajbmeb-3073	63	11	it	it	PRON
ajbmeb-3073	63	12	is	be	AUX
ajbmeb-3073	63	13	necessary	necessary	ADJ
ajbmeb-3073	63	14	to	to	PART
ajbmeb-3073	63	15	pay	pay	VERB
ajbmeb-3073	63	16	serious	serious	ADJ
ajbmeb-3073	63	17	attention	attention	NOUN
ajbmeb-3073	63	18	to	to	ADP
ajbmeb-3073	63	19	creating	create	VERB
ajbmeb-3073	63	20	extrabudgetary	extrabudgetary	ADJ
ajbmeb-3073	63	21	sources	source	NOUN
ajbmeb-3073	63	22	of	of	ADP
ajbmeb-3073	63	23	financing	financing	NOUN
ajbmeb-3073	63	24	,	,	PUNCT
ajbmeb-3073	63	25	especially	especially	ADV
ajbmeb-3073	63	26	in	in	ADP
ajbmeb-3073	63	27	the	the	DET
ajbmeb-3073	63	28	social	social	ADJ
ajbmeb-3073	63	29	sector	sector	NOUN
ajbmeb-3073	63	30	,	,	PUNCT
ajbmeb-3073	63	31	where	where	SCONJ
ajbmeb-3073	63	32	a	a	DET
ajbmeb-3073	63	33	high	high	ADJ
ajbmeb-3073	63	34	proportion	proportion	NOUN
ajbmeb-3073	63	35	of	of	ADP
ajbmeb-3073	63	36	state	state	NOUN
ajbmeb-3073	63	37	budget	budget	NOUN
ajbmeb-3073	63	38	expenditures	expenditure	NOUN
ajbmeb-3073	63	39	is	be	AUX
ajbmeb-3073	63	40	directed	direct	VERB
ajbmeb-3073	63	41	,	,	PUNCT
ajbmeb-3073	63	42	particularly	particularly	ADV
ajbmeb-3073	63	43	education	education	NOUN
ajbmeb-3073	63	44	institutions	institution	NOUN
ajbmeb-3073	63	45	.	.	PUNCT
ajbmeb-3073	64	1	increasing	increase	VERB
ajbmeb-3073	64	2	the	the	DET
ajbmeb-3073	64	3	share	share	NOUN
ajbmeb-3073	64	4	of	of	ADP
ajbmeb-3073	64	5	extrabudgetary	extrabudgetary	ADJ
ajbmeb-3073	64	6	funds	fund	NOUN
ajbmeb-3073	64	7	in	in	ADP
ajbmeb-3073	64	8	sector	sector	NOUN
ajbmeb-3073	64	9	institutions	institution	NOUN
ajbmeb-3073	64	10	will	will	AUX
ajbmeb-3073	64	11	help	help	VERB
ajbmeb-3073	64	12	reduce	reduce	VERB
ajbmeb-3073	64	13	the	the	DET
ajbmeb-3073	64	14	budget	budget	NOUN
ajbmeb-3073	64	15	burden	burden	NOUN
ajbmeb-3073	64	16	somewhat	somewhat	ADV
ajbmeb-3073	64	17	and	and	CCONJ
ajbmeb-3073	64	18	,	,	PUNCT
ajbmeb-3073	64	19	by	by	ADP
ajbmeb-3073	64	20	ensuring	ensure	VERB
ajbmeb-3073	64	21	material	material	NOUN
ajbmeb-3073	64	22	incentives	incentive	NOUN
ajbmeb-3073	64	23	in	in	ADP
ajbmeb-3073	64	24	accordance	accordance	NOUN
ajbmeb-3073	64	25	with	with	ADP
ajbmeb-3073	64	26	market	market	NOUN
ajbmeb-3073	64	27	economy	economy	NOUN
ajbmeb-3073	64	28	demands	demand	NOUN
ajbmeb-3073	64	29	,	,	PUNCT
ajbmeb-3073	64	30	will	will	AUX
ajbmeb-3073	64	31	promote	promote	VERB
ajbmeb-3073	64	32	the	the	DET
ajbmeb-3073	64	33	development	development	NOUN
ajbmeb-3073	64	34	of	of	ADP
ajbmeb-3073	64	35	activities	activity	NOUN
ajbmeb-3073	64	36	.	.	PUNCT
ajbmeb-3073	65	1	for	for	ADP
ajbmeb-3073	65	2	each	each	DET
ajbmeb-3073	65	3	fiscal	fiscal	ADJ
ajbmeb-3073	65	4	year	year	NOUN
ajbmeb-3073	65	5	,	,	PUNCT
ajbmeb-3073	65	6	separate	separate	ADJ
ajbmeb-3073	65	7	income	income	NOUN
ajbmeb-3073	65	8	and	and	CCONJ
ajbmeb-3073	65	9	expenditure	expenditure	NOUN
ajbmeb-3073	65	10	estimates	estimate	NOUN
ajbmeb-3073	65	11	are	be	AUX
ajbmeb-3073	65	12	prepared	prepare	VERB
ajbmeb-3073	65	13	for	for	ADP
ajbmeb-3073	65	14	each	each	DET
ajbmeb-3073	65	15	extrabudgetary	extrabudgetary	ADJ
ajbmeb-3073	65	16	fund	fund	NOUN
ajbmeb-3073	65	17	of	of	ADP
ajbmeb-3073	65	18	higher	high	ADJ
ajbmeb-3073	65	19	education	education	NOUN
ajbmeb-3073	65	20	institutions	institution	NOUN
ajbmeb-3073	65	21	.	.	PUNCT
ajbmeb-3073	66	1	each	each	DET
ajbmeb-3073	66	2	estimate	estimate	NOUN
ajbmeb-3073	66	3	consists	consist	VERB
ajbmeb-3073	66	4	of	of	ADP
ajbmeb-3073	66	5	two	two	NUM
ajbmeb-3073	66	6	parts	part	NOUN
ajbmeb-3073	66	7	:	:	PUNCT
ajbmeb-3073	66	8	income	income	NOUN
ajbmeb-3073	66	9	(	(	PUNCT
ajbmeb-3073	66	10	revenue	revenue	NOUN
ajbmeb-3073	66	11	)	)	PUNCT
ajbmeb-3073	66	12	and	and	CCONJ
ajbmeb-3073	66	13	expenditure	expenditure	NOUN
ajbmeb-3073	66	14	plans	plan	NOUN
ajbmeb-3073	66	15	.	.	PUNCT
ajbmeb-3073	67	1	the	the	DET
ajbmeb-3073	67	2	income	income	NOUN
ajbmeb-3073	67	3	plan	plan	NOUN
ajbmeb-3073	67	4	presents	present	VERB
ajbmeb-3073	67	5	a	a	DET
ajbmeb-3073	67	6	forecast	forecast	NOUN
ajbmeb-3073	67	7	of	of	ADP
ajbmeb-3073	67	8	the	the	DET
ajbmeb-3073	67	9	expected	expect	VERB
ajbmeb-3073	67	10	revenue	revenue	NOUN
ajbmeb-3073	67	11	types	type	NOUN
ajbmeb-3073	67	12	during	during	ADP
ajbmeb-3073	67	13	the	the	DET
ajbmeb-3073	67	14	fiscal	fiscal	ADJ
ajbmeb-3073	67	15	year	year	NOUN
ajbmeb-3073	67	16	.	.	PUNCT
ajbmeb-3073	68	1	the	the	DET
ajbmeb-3073	68	2	expenditure	expenditure	NOUN
ajbmeb-3073	68	3	part	part	NOUN
ajbmeb-3073	68	4	reflects	reflect	VERB
ajbmeb-3073	68	5	the	the	DET
ajbmeb-3073	68	6	planned	plan	VERB
ajbmeb-3073	68	7	expenses	expense	NOUN
ajbmeb-3073	68	8	based	base	VERB
ajbmeb-3073	68	9	on	on	ADP
ajbmeb-3073	68	10	the	the	DET
ajbmeb-3073	68	11	extrabudgetary	extrabudgetary	ADJ
ajbmeb-3073	68	12	fund	fund	NOUN
ajbmeb-3073	68	13	balance	balance	NOUN
ajbmeb-3073	68	14	in	in	ADP
ajbmeb-3073	68	15	the	the	DET
ajbmeb-3073	68	16	institution	institution	NOUN
ajbmeb-3073	68	17	’s	’s	PART
ajbmeb-3073	68	18	personal	personal	ADJ
ajbmeb-3073	68	19	treasury	treasury	NOUN
ajbmeb-3073	68	20	account	account	NOUN
ajbmeb-3073	68	21	at	at	ADP
ajbmeb-3073	68	22	the	the	DET
ajbmeb-3073	68	23	beginning	beginning	NOUN
ajbmeb-3073	68	24	of	of	ADP
ajbmeb-3073	68	25	the	the	DET
ajbmeb-3073	68	26	fiscal	fiscal	ADJ
ajbmeb-3073	68	27	year	year	NOUN
ajbmeb-3073	68	28	and	and	CCONJ
ajbmeb-3073	68	29	the	the	DET
ajbmeb-3073	68	30	expected	expect	VERB
ajbmeb-3073	68	31	incoming	incoming	ADJ
ajbmeb-3073	68	32	funds	fund	NOUN
ajbmeb-3073	68	33	during	during	ADP
ajbmeb-3073	68	34	the	the	DET
ajbmeb-3073	68	35	fiscal	fiscal	ADJ
ajbmeb-3073	68	36	year	year	NOUN
ajbmeb-3073	68	37	.	.	PUNCT
ajbmeb-3073	69	1	when	when	SCONJ
ajbmeb-3073	69	2	forming	form	VERB
ajbmeb-3073	69	3	the	the	DET
ajbmeb-3073	69	4	expenditure	expenditure	NOUN
ajbmeb-3073	69	5	part	part	NOUN
ajbmeb-3073	69	6	of	of	ADP
ajbmeb-3073	69	7	the	the	DET
ajbmeb-3073	69	8	estimates	estimate	NOUN
ajbmeb-3073	69	9	for	for	ADP
ajbmeb-3073	69	10	extrabudgetary	extrabudgetary	ADJ
ajbmeb-3073	69	11	funds	fund	NOUN
ajbmeb-3073	69	12	in	in	ADP
ajbmeb-3073	69	13	higher	high	ADJ
ajbmeb-3073	69	14	education	education	NOUN
ajbmeb-3073	69	15	institutions	institution	NOUN
ajbmeb-3073	69	16	,	,	PUNCT
ajbmeb-3073	69	17	calculations	calculation	NOUN
ajbmeb-3073	69	18	rely	rely	VERB
ajbmeb-3073	69	19	directly	directly	ADV
ajbmeb-3073	69	20	on	on	ADP
ajbmeb-3073	69	21	accounting	accounting	NOUN
ajbmeb-3073	69	22	and	and	CCONJ
ajbmeb-3073	69	23	financial	financial	ADJ
ajbmeb-3073	69	24	reporting	reporting	NOUN
ajbmeb-3073	69	25	data	datum	NOUN
ajbmeb-3073	69	26	.	.	PUNCT
ajbmeb-3073	70	1	the	the	DET
ajbmeb-3073	70	2	ministry	ministry	PROPN
ajbmeb-3073	70	3	,	,	PUNCT
ajbmeb-3073	70	4	department	department	NOUN
ajbmeb-3073	70	5	,	,	PUNCT
ajbmeb-3073	70	6	committees	committee	NOUN
ajbmeb-3073	70	7	,	,	PUNCT
ajbmeb-3073	70	8	and	and	CCONJ
ajbmeb-3073	70	9	financial	financial	ADJ
ajbmeb-3073	70	10	authorities	authority	NOUN
ajbmeb-3073	70	11	overseeing	oversee	VERB
ajbmeb-3073	70	12	the	the	DET
ajbmeb-3073	70	13	higher	high	ADJ
ajbmeb-3073	70	14	education	education	NOUN
ajbmeb-3073	70	15	institution	institution	NOUN
ajbmeb-3073	70	16	analyze	analyze	VERB
ajbmeb-3073	70	17	accounting	accounting	NOUN
ajbmeb-3073	70	18	information	information	NOUN
ajbmeb-3073	70	19	systems	system	NOUN
ajbmeb-3073	70	20	and	and	CCONJ
ajbmeb-3073	70	21	financial	financial	ADJ
ajbmeb-3073	70	22	reports	report	NOUN
ajbmeb-3073	70	23	to	to	PART
ajbmeb-3073	70	24	register	register	VERB
ajbmeb-3073	70	25	consolidated	consolidated	ADJ
ajbmeb-3073	70	26	and	and	CCONJ
ajbmeb-3073	70	27	individual	individual	ADJ
ajbmeb-3073	70	28	estimates	estimate	NOUN
ajbmeb-3073	70	29	for	for	ADP
ajbmeb-3073	70	30	extrabudgetary	extrabudgetary	ADJ
ajbmeb-3073	70	31	funds	fund	NOUN
ajbmeb-3073	70	32	in	in	ADP
ajbmeb-3073	70	33	these	these	DET
ajbmeb-3073	70	34	institutions	institution	NOUN
ajbmeb-3073	70	35	.	.	PUNCT
ajbmeb-3073	71	1	the	the	DET
ajbmeb-3073	71	2	execution	execution	NOUN
ajbmeb-3073	71	3	of	of	ADP
ajbmeb-3073	71	4	estimates	estimate	NOUN
ajbmeb-3073	71	5	for	for	ADP
ajbmeb-3073	71	6	the	the	DET
ajbmeb-3073	71	7	extrabudgetary	extrabudgetary	ADJ
ajbmeb-3073	71	8	funds	fund	NOUN
ajbmeb-3073	71	9	of	of	ADP
ajbmeb-3073	71	10	higher	high	ADJ
ajbmeb-3073	71	11	education	education	NOUN
ajbmeb-3073	71	12	institutions	institution	NOUN
ajbmeb-3073	71	13	focuses	focus	VERB
ajbmeb-3073	71	14	on	on	ADP
ajbmeb-3073	71	15	the	the	DET
ajbmeb-3073	71	16	fulfillment	fulfillment	NOUN
ajbmeb-3073	71	17	of	of	ADP
ajbmeb-3073	71	18	planned	planned	ADJ
ajbmeb-3073	71	19	income	income	NOUN
ajbmeb-3073	71	20	and	and	CCONJ
ajbmeb-3073	71	21	expenses	expense	NOUN
ajbmeb-3073	71	22	by	by	ADP
ajbmeb-3073	71	23	types	type	NOUN
ajbmeb-3073	71	24	of	of	ADP
ajbmeb-3073	71	25	funds	fund	NOUN
ajbmeb-3073	71	26	.	.	PUNCT
ajbmeb-3073	72	1	in	in	ADP
ajbmeb-3073	72	2	the	the	DET
ajbmeb-3073	72	3	treasury	treasury	NOUN
ajbmeb-3073	72	4	,	,	PUNCT
ajbmeb-3073	72	5	the	the	DET
ajbmeb-3073	72	6	estimates	estimate	NOUN
ajbmeb-3073	72	7	for	for	ADP
ajbmeb-3073	72	8	american	american	ADJ
ajbmeb-3073	72	9	journal	journal	PROPN
ajbmeb-3073	72	10	of	of	ADP
ajbmeb-3073	72	11	business	business	NOUN
ajbmeb-3073	72	12	management	management	NOUN
ajbmeb-3073	72	13	,	,	PUNCT
ajbmeb-3073	72	14	economics	economic	NOUN
ajbmeb-3073	72	15	and	and	CCONJ
ajbmeb-3073	72	16	banking	banking	NOUN
ajbmeb-3073	72	17	volume	volume	NOUN
ajbmeb-3073	72	18	40	40	NUM
ajbmeb-3073	72	19	september2025	september2025	PROPN
ajbmeb-3073	72	20	p	p	NOUN
ajbmeb-3073	73	1	a	a	DET
ajbmeb-3073	73	2	g	g	NOUN
ajbmeb-3073	73	3	e	e	NOUN
ajbmeb-3073	73	4	|	|	ADV
ajbmeb-3073	73	5	10	10	NUM
ajbmeb-3073	73	6	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-3073	73	7	extrabudgetary	extrabudgetary	ADJ
ajbmeb-3073	73	8	funds	fund	NOUN
ajbmeb-3073	73	9	of	of	ADP
ajbmeb-3073	73	10	higher	high	ADJ
ajbmeb-3073	73	11	education	education	NOUN
ajbmeb-3073	73	12	institutions	institution	NOUN
ajbmeb-3073	73	13	are	be	AUX
ajbmeb-3073	73	14	accounted	account	VERB
ajbmeb-3073	73	15	for	for	ADP
ajbmeb-3073	73	16	using	use	VERB
ajbmeb-3073	73	17	the	the	DET
ajbmeb-3073	73	18	cash	cash	NOUN
ajbmeb-3073	73	19	method	method	NOUN
ajbmeb-3073	73	20	,	,	PUNCT
ajbmeb-3073	73	21	meaning	mean	VERB
ajbmeb-3073	73	22	that	that	SCONJ
ajbmeb-3073	73	23	cash	cash	NOUN
ajbmeb-3073	73	24	inflows	inflow	NOUN
ajbmeb-3073	73	25	to	to	ADP
ajbmeb-3073	73	26	the	the	DET
ajbmeb-3073	73	27	institution	institution	NOUN
ajbmeb-3073	73	28	’s	’s	PART
ajbmeb-3073	73	29	personal	personal	ADJ
ajbmeb-3073	73	30	treasury	treasury	NOUN
ajbmeb-3073	73	31	accounts	account	NOUN
ajbmeb-3073	73	32	are	be	AUX
ajbmeb-3073	73	33	recorded	record	VERB
ajbmeb-3073	73	34	as	as	ADP
ajbmeb-3073	73	35	income	income	NOUN
ajbmeb-3073	73	36	,	,	PUNCT
ajbmeb-3073	73	37	and	and	CCONJ
ajbmeb-3073	73	38	cash	cash	NOUN
ajbmeb-3073	73	39	outflows	outflow	NOUN
ajbmeb-3073	73	40	from	from	ADP
ajbmeb-3073	73	41	these	these	DET
ajbmeb-3073	73	42	accounts	account	NOUN
ajbmeb-3073	73	43	are	be	AUX
ajbmeb-3073	73	44	recorded	record	VERB
ajbmeb-3073	73	45	as	as	ADP
ajbmeb-3073	73	46	expenses	expense	NOUN
ajbmeb-3073	73	47	.	.	PUNCT
ajbmeb-3073	74	1	within	within	ADP
ajbmeb-3073	74	2	the	the	DET
ajbmeb-3073	74	3	higher	high	ADJ
ajbmeb-3073	74	4	education	education	NOUN
ajbmeb-3073	74	5	institutions	institution	NOUN
ajbmeb-3073	74	6	themselves	themselves	PRON
ajbmeb-3073	74	7	,	,	PUNCT
ajbmeb-3073	74	8	the	the	DET
ajbmeb-3073	74	9	execution	execution	NOUN
ajbmeb-3073	74	10	of	of	ADP
ajbmeb-3073	74	11	estimates	estimate	NOUN
ajbmeb-3073	74	12	is	be	AUX
ajbmeb-3073	74	13	carried	carry	VERB
ajbmeb-3073	74	14	out	out	ADP
ajbmeb-3073	74	15	based	base	VERB
ajbmeb-3073	74	16	on	on	ADP
ajbmeb-3073	74	17	both	both	CCONJ
ajbmeb-3073	74	18	accrual	accrual	ADJ
ajbmeb-3073	74	19	and	and	CCONJ
ajbmeb-3073	74	20	cash	cash	NOUN
ajbmeb-3073	74	21	accounting	accounting	NOUN
ajbmeb-3073	74	22	methods	method	NOUN
ajbmeb-3073	74	23	.	.	PUNCT
ajbmeb-3073	75	1	initially	initially	ADV
ajbmeb-3073	75	2	,	,	PUNCT
ajbmeb-3073	75	3	revenues	revenue	NOUN
ajbmeb-3073	75	4	and	and	CCONJ
ajbmeb-3073	75	5	related	related	ADJ
ajbmeb-3073	75	6	receivables	receivables	NOUN
ajbmeb-3073	75	7	for	for	ADP
ajbmeb-3073	75	8	extrabudgetary	extrabudgetary	ADJ
ajbmeb-3073	75	9	funds	fund	NOUN
ajbmeb-3073	75	10	are	be	AUX
ajbmeb-3073	75	11	recorded	record	VERB
ajbmeb-3073	75	12	in	in	ADP
ajbmeb-3073	75	13	the	the	DET
ajbmeb-3073	75	14	higher	high	ADJ
ajbmeb-3073	75	15	education	education	NOUN
ajbmeb-3073	75	16	institutions	institution	NOUN
ajbmeb-3073	75	17	.	.	PUNCT
ajbmeb-3073	76	1	subsequently	subsequently	ADV
ajbmeb-3073	76	2	,	,	PUNCT
ajbmeb-3073	76	3	the	the	DET
ajbmeb-3073	76	4	increase	increase	NOUN
ajbmeb-3073	76	5	in	in	ADP
ajbmeb-3073	76	6	extrabudgetary	extrabudgetary	ADJ
ajbmeb-3073	76	7	cash	cash	NOUN
ajbmeb-3073	76	8	funds	fund	NOUN
ajbmeb-3073	76	9	is	be	AUX
ajbmeb-3073	76	10	accounted	account	VERB
ajbmeb-3073	76	11	for	for	ADP
ajbmeb-3073	76	12	as	as	ADP
ajbmeb-3073	76	13	a	a	DET
ajbmeb-3073	76	14	result	result	NOUN
ajbmeb-3073	76	15	of	of	ADP
ajbmeb-3073	76	16	receivables	receivables	NOUN
ajbmeb-3073	76	17	being	be	AUX
ajbmeb-3073	76	18	received	receive	VERB
ajbmeb-3073	76	19	into	into	ADP
ajbmeb-3073	76	20	the	the	DET
ajbmeb-3073	76	21	institution	institution	NOUN
ajbmeb-3073	76	22	’s	’s	PART
ajbmeb-3073	76	23	personal	personal	ADJ
ajbmeb-3073	76	24	treasury	treasury	NOUN
ajbmeb-3073	76	25	accounts	account	NOUN
ajbmeb-3073	76	26	.	.	PUNCT
ajbmeb-3073	77	1	the	the	DET
ajbmeb-3073	77	2	execution	execution	NOUN
ajbmeb-3073	77	3	of	of	ADP
ajbmeb-3073	77	4	the	the	DET
ajbmeb-3073	77	5	expenditure	expenditure	NOUN
ajbmeb-3073	77	6	plan	plan	NOUN
ajbmeb-3073	77	7	for	for	ADP
ajbmeb-3073	77	8	extrabudgetary	extrabudgetary	ADJ
ajbmeb-3073	77	9	funds	fund	NOUN
ajbmeb-3073	77	10	is	be	AUX
ajbmeb-3073	77	11	recorded	record	VERB
ajbmeb-3073	77	12	in	in	ADP
ajbmeb-3073	77	13	the	the	DET
ajbmeb-3073	77	14	treasury	treasury	NOUN
ajbmeb-3073	77	15	similarly	similarly	ADV
ajbmeb-3073	77	16	to	to	ADP
ajbmeb-3073	77	17	income	income	NOUN
ajbmeb-3073	77	18	,	,	PUNCT
ajbmeb-3073	77	19	using	use	VERB
ajbmeb-3073	77	20	the	the	DET
ajbmeb-3073	77	21	cash	cash	NOUN
ajbmeb-3073	77	22	method	method	NOUN
ajbmeb-3073	77	23	.	.	PUNCT
ajbmeb-3073	78	1	that	that	PRON
ajbmeb-3073	78	2	is	be	AUX
ajbmeb-3073	78	3	,	,	PUNCT
ajbmeb-3073	78	4	expenditures	expenditure	NOUN
ajbmeb-3073	78	5	are	be	AUX
ajbmeb-3073	78	6	recognized	recognize	VERB
ajbmeb-3073	78	7	when	when	SCONJ
ajbmeb-3073	78	8	cash	cash	NOUN
ajbmeb-3073	78	9	is	be	AUX
ajbmeb-3073	78	10	disbursed	disburse	VERB
ajbmeb-3073	78	11	from	from	ADP
ajbmeb-3073	78	12	the	the	DET
ajbmeb-3073	78	13	institution	institution	NOUN
ajbmeb-3073	78	14	’s	’s	PART
ajbmeb-3073	78	15	personal	personal	ADJ
ajbmeb-3073	78	16	treasury	treasury	NOUN
ajbmeb-3073	78	17	accounts	account	NOUN
ajbmeb-3073	78	18	.	.	PUNCT
ajbmeb-3073	79	1	however	however	ADV
ajbmeb-3073	79	2	,	,	PUNCT
ajbmeb-3073	79	3	within	within	ADP
ajbmeb-3073	79	4	higher	high	ADJ
ajbmeb-3073	79	5	education	education	NOUN
ajbmeb-3073	79	6	institutions	institution	NOUN
ajbmeb-3073	79	7	,	,	PUNCT
ajbmeb-3073	79	8	expenses	expense	NOUN
ajbmeb-3073	79	9	for	for	ADP
ajbmeb-3073	79	10	extrabudgetary	extrabudgetary	ADJ
ajbmeb-3073	79	11	funds	fund	NOUN
ajbmeb-3073	79	12	are	be	AUX
ajbmeb-3073	79	13	initially	initially	ADV
ajbmeb-3073	79	14	recognized	recognize	VERB
ajbmeb-3073	79	15	on	on	ADP
ajbmeb-3073	79	16	an	an	DET
ajbmeb-3073	79	17	accrual	accrual	ADJ
ajbmeb-3073	79	18	basis	basis	NOUN
ajbmeb-3073	79	19	.	.	PUNCT
ajbmeb-3073	80	1	cash	cash	NOUN
ajbmeb-3073	80	2	disbursements	disbursement	NOUN
ajbmeb-3073	80	3	from	from	ADP
ajbmeb-3073	80	4	personal	personal	ADJ
ajbmeb-3073	80	5	treasury	treasury	NOUN
ajbmeb-3073	80	6	accounts	account	NOUN
ajbmeb-3073	80	7	are	be	AUX
ajbmeb-3073	80	8	recorded	record	VERB
ajbmeb-3073	80	9	as	as	ADP
ajbmeb-3073	80	10	a	a	DET
ajbmeb-3073	80	11	result	result	NOUN
ajbmeb-3073	80	12	of	of	ADP
ajbmeb-3073	80	13	settlements	settlement	NOUN
ajbmeb-3073	80	14	with	with	ADP
ajbmeb-3073	80	15	debtors	debtor	NOUN
ajbmeb-3073	80	16	and	and	CCONJ
ajbmeb-3073	80	17	creditors	creditor	NOUN
ajbmeb-3073	80	18	and	and	CCONJ
ajbmeb-3073	80	19	recognized	recognize	VERB
ajbmeb-3073	80	20	as	as	ADP
ajbmeb-3073	80	21	cash	cash	NOUN
ajbmeb-3073	80	22	expenses	expense	NOUN
ajbmeb-3073	80	23	.	.	PUNCT
ajbmeb-3073	81	1	both	both	PRON
ajbmeb-3073	81	2	in	in	ADP
ajbmeb-3073	81	3	the	the	DET
ajbmeb-3073	81	4	treasury	treasury	NOUN
ajbmeb-3073	81	5	and	and	CCONJ
ajbmeb-3073	81	6	in	in	ADP
ajbmeb-3073	81	7	higher	high	ADJ
ajbmeb-3073	81	8	education	education	NOUN
ajbmeb-3073	81	9	institutions	institution	NOUN
ajbmeb-3073	81	10	,	,	PUNCT
ajbmeb-3073	81	11	the	the	DET
ajbmeb-3073	81	12	execution	execution	NOUN
ajbmeb-3073	81	13	of	of	ADP
ajbmeb-3073	81	14	estimates	estimate	NOUN
ajbmeb-3073	81	15	must	must	AUX
ajbmeb-3073	81	16	be	be	AUX
ajbmeb-3073	81	17	carried	carry	VERB
ajbmeb-3073	81	18	out	out	ADP
ajbmeb-3073	81	19	according	accord	VERB
ajbmeb-3073	81	20	to	to	ADP
ajbmeb-3073	81	21	the	the	DET
ajbmeb-3073	81	22	approved	approve	VERB
ajbmeb-3073	81	23	plan	plan	NOUN
ajbmeb-3073	81	24	.	.	PUNCT
ajbmeb-3073	82	1	therefore	therefore	ADV
ajbmeb-3073	82	2	,	,	PUNCT
ajbmeb-3073	82	3	the	the	DET
ajbmeb-3073	82	4	execution	execution	NOUN
ajbmeb-3073	82	5	of	of	ADP
ajbmeb-3073	82	6	each	each	DET
ajbmeb-3073	82	7	extrabudgetary	extrabudgetary	ADJ
ajbmeb-3073	82	8	fund	fund	NOUN
ajbmeb-3073	82	9	estimate	estimate	NOUN
ajbmeb-3073	82	10	must	must	AUX
ajbmeb-3073	82	11	be	be	AUX
ajbmeb-3073	82	12	organized	organize	VERB
ajbmeb-3073	82	13	and	and	CCONJ
ajbmeb-3073	82	14	continuously	continuously	ADV
ajbmeb-3073	82	15	accounted	account	VERB
ajbmeb-3073	82	16	for	for	ADP
ajbmeb-3073	82	17	both	both	PRON
ajbmeb-3073	82	18	in	in	ADP
ajbmeb-3073	82	19	the	the	DET
ajbmeb-3073	82	20	higher	high	ADJ
ajbmeb-3073	82	21	education	education	NOUN
ajbmeb-3073	82	22	institutions	institution	NOUN
ajbmeb-3073	82	23	and	and	CCONJ
ajbmeb-3073	82	24	in	in	ADP
ajbmeb-3073	82	25	the	the	DET
ajbmeb-3073	82	26	treasury	treasury	NOUN
ajbmeb-3073	82	27	.	.	PUNCT
ajbmeb-3073	83	1	income	income	NOUN
ajbmeb-3073	83	2	.	.	PUNCT
ajbmeb-3073	84	1	in	in	ADP
ajbmeb-3073	84	2	accounting	accounting	NOUN
ajbmeb-3073	84	3	and	and	CCONJ
ajbmeb-3073	84	4	financial	financial	ADJ
ajbmeb-3073	84	5	reporting	reporting	NOUN
ajbmeb-3073	84	6	for	for	ADP
ajbmeb-3073	84	7	higher	high	ADJ
ajbmeb-3073	84	8	education	education	NOUN
ajbmeb-3073	84	9	institutions	institution	NOUN
ajbmeb-3073	84	10	,	,	PUNCT
ajbmeb-3073	84	11	terms	term	NOUN
ajbmeb-3073	84	12	such	such	ADJ
ajbmeb-3073	84	13	as	as	ADP
ajbmeb-3073	84	14	revenues	revenue	NOUN
ajbmeb-3073	84	15	and	and	CCONJ
ajbmeb-3073	84	16	receipts	receipt	NOUN
ajbmeb-3073	84	17	related	relate	VERB
ajbmeb-3073	84	18	to	to	ADP
ajbmeb-3073	84	19	extrabudgetary	extrabudgetary	ADJ
ajbmeb-3073	84	20	funds	fund	NOUN
ajbmeb-3073	84	21	are	be	AUX
ajbmeb-3073	84	22	used	use	VERB
ajbmeb-3073	84	23	.	.	PUNCT
ajbmeb-3073	85	1	revenues	revenue	NOUN
ajbmeb-3073	85	2	represent	represent	VERB
ajbmeb-3073	85	3	an	an	DET
ajbmeb-3073	85	4	increase	increase	NOUN
ajbmeb-3073	85	5	in	in	ADP
ajbmeb-3073	85	6	the	the	DET
ajbmeb-3073	85	7	net	net	ADJ
ajbmeb-3073	85	8	value	value	NOUN
ajbmeb-3073	85	9	of	of	ADP
ajbmeb-3073	85	10	an	an	DET
ajbmeb-3073	85	11	institution	institution	NOUN
ajbmeb-3073	85	12	’s	’s	PART
ajbmeb-3073	85	13	assets	asset	NOUN
ajbmeb-3073	85	14	and/or	and/or	CCONJ
ajbmeb-3073	85	15	a	a	DET
ajbmeb-3073	85	16	decrease	decrease	NOUN
ajbmeb-3073	85	17	in	in	ADP
ajbmeb-3073	85	18	its	its	PRON
ajbmeb-3073	85	19	liabilities	liability	NOUN
ajbmeb-3073	85	20	.	.	PUNCT
ajbmeb-3073	86	1	receipts	receipt	NOUN
ajbmeb-3073	86	2	refer	refer	VERB
ajbmeb-3073	86	3	to	to	ADP
ajbmeb-3073	86	4	the	the	DET
ajbmeb-3073	86	5	cash	cash	NOUN
ajbmeb-3073	86	6	inflows	inflow	NOUN
ajbmeb-3073	86	7	related	relate	VERB
ajbmeb-3073	86	8	to	to	ADP
ajbmeb-3073	86	9	the	the	DET
ajbmeb-3073	86	10	recognized	recognize	VERB
ajbmeb-3073	86	11	revenues	revenue	NOUN
ajbmeb-3073	86	12	into	into	ADP
ajbmeb-3073	86	13	personal	personal	ADJ
ajbmeb-3073	86	14	accounts	account	NOUN
ajbmeb-3073	86	15	.	.	PUNCT
ajbmeb-3073	87	1	revenues	revenue	NOUN
ajbmeb-3073	87	2	in	in	ADP
ajbmeb-3073	87	3	higher	high	ADJ
ajbmeb-3073	87	4	education	education	NOUN
ajbmeb-3073	87	5	institutions	institution	NOUN
ajbmeb-3073	87	6	arise	arise	VERB
ajbmeb-3073	87	7	from	from	ADP
ajbmeb-3073	87	8	the	the	DET
ajbmeb-3073	87	9	development	development	NOUN
ajbmeb-3073	87	10	fund	fund	NOUN
ajbmeb-3073	87	11	,	,	PUNCT
ajbmeb-3073	87	12	tuition	tuition	NOUN
ajbmeb-3073	87	13	fees	fee	NOUN
ajbmeb-3073	87	14	under	under	ADP
ajbmeb-3073	87	15	contract	contract	NOUN
ajbmeb-3073	87	16	-	-	PUNCT
ajbmeb-3073	87	17	based	base	VERB
ajbmeb-3073	87	18	education	education	NOUN
ajbmeb-3073	87	19	,	,	PUNCT
ajbmeb-3073	87	20	and	and	CCONJ
ajbmeb-3073	87	21	other	other	ADJ
ajbmeb-3073	87	22	extrabudgetary	extrabudgetary	ADJ
ajbmeb-3073	87	23	funds	fund	NOUN
ajbmeb-3073	87	24	.	.	PUNCT
ajbmeb-3073	88	1	currently	currently	ADV
ajbmeb-3073	88	2	,	,	PUNCT
ajbmeb-3073	88	3	the	the	DET
ajbmeb-3073	88	4	accounting	accounting	NOUN
ajbmeb-3073	88	5	of	of	ADP
ajbmeb-3073	88	6	revenues	revenue	NOUN
ajbmeb-3073	88	7	related	relate	VERB
ajbmeb-3073	88	8	to	to	ADP
ajbmeb-3073	88	9	extrabudgetary	extrabudgetary	ADJ
ajbmeb-3073	88	10	funds	fund	NOUN
ajbmeb-3073	88	11	in	in	ADP
ajbmeb-3073	88	12	higher	high	ADJ
ajbmeb-3073	88	13	education	education	NOUN
ajbmeb-3073	88	14	institutions	institution	NOUN
ajbmeb-3073	88	15	is	be	AUX
ajbmeb-3073	88	16	maintained	maintain	VERB
ajbmeb-3073	88	17	on	on	ADP
ajbmeb-3073	88	18	an	an	DET
ajbmeb-3073	88	19	accrual	accrual	ADJ
ajbmeb-3073	88	20	basis	basis	NOUN
ajbmeb-3073	88	21	.	.	PUNCT
ajbmeb-3073	89	1	in	in	ADP
ajbmeb-3073	89	2	the	the	DET
ajbmeb-3073	89	3	financial	financial	ADJ
ajbmeb-3073	89	4	authorities	authority	NOUN
ajbmeb-3073	89	5	and	and	CCONJ
ajbmeb-3073	89	6	treasury	treasury	PROPN
ajbmeb-3073	89	7	,	,	PUNCT
ajbmeb-3073	89	8	the	the	DET
ajbmeb-3073	89	9	accounting	accounting	NOUN
ajbmeb-3073	89	10	of	of	ADP
ajbmeb-3073	89	11	revenues	revenue	NOUN
ajbmeb-3073	89	12	is	be	AUX
ajbmeb-3073	89	13	conducted	conduct	VERB
ajbmeb-3073	89	14	based	base	VERB
ajbmeb-3073	89	15	on	on	ADP
ajbmeb-3073	89	16	cash	cash	NOUN
ajbmeb-3073	89	17	receipts	receipt	NOUN
ajbmeb-3073	89	18	to	to	ADP
ajbmeb-3073	89	19	the	the	DET
ajbmeb-3073	89	20	institutions	institution	NOUN
ajbmeb-3073	89	21	'	'	PART
ajbmeb-3073	89	22	personal	personal	ADJ
ajbmeb-3073	89	23	treasury	treasury	NOUN
ajbmeb-3073	89	24	accounts	account	NOUN
ajbmeb-3073	89	25	.	.	PUNCT
ajbmeb-3073	90	1	financial	financial	ADJ
ajbmeb-3073	90	2	authorities	authority	NOUN
ajbmeb-3073	90	3	and	and	CCONJ
ajbmeb-3073	90	4	treasury	treasury	PROPN
ajbmeb-3073	90	5	do	do	AUX
ajbmeb-3073	90	6	not	not	PART
ajbmeb-3073	90	7	prepare	prepare	VERB
ajbmeb-3073	90	8	financial	financial	ADJ
ajbmeb-3073	90	9	reports	report	NOUN
ajbmeb-3073	90	10	on	on	ADP
ajbmeb-3073	90	11	accrued	accrue	VERB
ajbmeb-3073	90	12	or	or	CCONJ
ajbmeb-3073	90	13	expected	expect	VERB
ajbmeb-3073	90	14	revenues	revenue	NOUN
ajbmeb-3073	90	15	from	from	ADP
ajbmeb-3073	90	16	extrabudgetary	extrabudgetary	ADJ
ajbmeb-3073	90	17	funds	fund	NOUN
ajbmeb-3073	90	18	of	of	ADP
ajbmeb-3073	90	19	the	the	DET
ajbmeb-3073	90	20	institutions	institution	NOUN
ajbmeb-3073	90	21	.	.	PUNCT
ajbmeb-3073	91	1	experiences	experience	NOUN
ajbmeb-3073	91	2	from	from	ADP
ajbmeb-3073	91	3	developed	develop	VERB
ajbmeb-3073	91	4	countries	country	NOUN
ajbmeb-3073	91	5	and	and	CCONJ
ajbmeb-3073	91	6	international	international	ADJ
ajbmeb-3073	91	7	accounting	accounting	NOUN
ajbmeb-3073	91	8	standards	standard	NOUN
ajbmeb-3073	91	9	for	for	ADP
ajbmeb-3073	91	10	the	the	DET
ajbmeb-3073	91	11	public	public	ADJ
ajbmeb-3073	91	12	sector	sector	NOUN
ajbmeb-3073	91	13	require	require	VERB
ajbmeb-3073	91	14	a	a	DET
ajbmeb-3073	91	15	gradual	gradual	ADJ
ajbmeb-3073	91	16	transition	transition	NOUN
ajbmeb-3073	91	17	from	from	ADP
ajbmeb-3073	91	18	the	the	DET
ajbmeb-3073	91	19	cash	cash	NOUN
ajbmeb-3073	91	20	method	method	NOUN
ajbmeb-3073	91	21	to	to	ADP
ajbmeb-3073	91	22	the	the	DET
ajbmeb-3073	91	23	accrual	accrual	ADJ
ajbmeb-3073	91	24	method	method	NOUN
ajbmeb-3073	91	25	in	in	ADP
ajbmeb-3073	91	26	budget	budget	NOUN
ajbmeb-3073	91	27	execution	execution	NOUN
ajbmeb-3073	91	28	accounting	accounting	NOUN
ajbmeb-3073	91	29	.	.	PUNCT
ajbmeb-3073	92	1	reforms	reform	NOUN
ajbmeb-3073	92	2	aimed	aim	VERB
ajbmeb-3073	92	3	at	at	ADP
ajbmeb-3073	92	4	ensuring	ensure	VERB
ajbmeb-3073	92	5	transparency	transparency	NOUN
ajbmeb-3073	92	6	of	of	ADP
ajbmeb-3073	92	7	budget	budget	NOUN
ajbmeb-3073	92	8	execution	execution	NOUN
ajbmeb-3073	92	9	data	datum	NOUN
ajbmeb-3073	92	10	have	have	AUX
ajbmeb-3073	92	11	led	lead	VERB
ajbmeb-3073	92	12	financial	financial	ADJ
ajbmeb-3073	92	13	authorities	authority	NOUN
ajbmeb-3073	92	14	and	and	CCONJ
ajbmeb-3073	92	15	treasury	treasury	NOUN
ajbmeb-3073	92	16	to	to	PART
ajbmeb-3073	92	17	adopt	adopt	VERB
ajbmeb-3073	92	18	accrual	accrual	ADJ
ajbmeb-3073	92	19	accounting	accounting	NOUN
ajbmeb-3073	92	20	for	for	ADP
ajbmeb-3073	92	21	revenues	revenue	NOUN
ajbmeb-3073	92	22	related	relate	VERB
ajbmeb-3073	92	23	to	to	ADP
ajbmeb-3073	92	24	extrabudgetary	extrabudgetary	ADJ
ajbmeb-3073	92	25	funds	fund	NOUN
ajbmeb-3073	92	26	.	.	PUNCT
ajbmeb-3073	93	1	this	this	PRON
ajbmeb-3073	93	2	requires	require	VERB
ajbmeb-3073	93	3	the	the	DET
ajbmeb-3073	93	4	recognition	recognition	NOUN
ajbmeb-3073	93	5	of	of	ADP
ajbmeb-3073	93	6	“	"	PUNCT
ajbmeb-3073	93	7	accrued	accrue	VERB
ajbmeb-3073	93	8	revenues	revenue	NOUN
ajbmeb-3073	93	9	”	"	PUNCT
ajbmeb-3073	93	10	in	in	ADP
ajbmeb-3073	93	11	the	the	DET
ajbmeb-3073	93	12	budget	budget	NOUN
ajbmeb-3073	93	13	treasury	treasury	NOUN
ajbmeb-3073	93	14	execution	execution	NOUN
ajbmeb-3073	93	15	accounting	accounting	NOUN
ajbmeb-3073	93	16	system	system	NOUN
ajbmeb-3073	93	17	for	for	ADP
ajbmeb-3073	93	18	extrabudgetary	extrabudgetary	ADJ
ajbmeb-3073	93	19	funds	fund	NOUN
ajbmeb-3073	93	20	.	.	PUNCT
ajbmeb-3073	94	1	accrued	accrue	VERB
ajbmeb-3073	94	2	revenues	revenue	NOUN
ajbmeb-3073	94	3	of	of	ADP
ajbmeb-3073	94	4	higher	high	ADJ
ajbmeb-3073	94	5	education	education	NOUN
ajbmeb-3073	94	6	institutions	institution	NOUN
ajbmeb-3073	94	7	for	for	ADP
ajbmeb-3073	94	8	extrabudgetary	extrabudgetary	ADJ
ajbmeb-3073	94	9	funds	fund	NOUN
ajbmeb-3073	94	10	represent	represent	VERB
ajbmeb-3073	94	11	amounts	amount	NOUN
ajbmeb-3073	94	12	recognized	recognize	VERB
ajbmeb-3073	94	13	based	base	VERB
ajbmeb-3073	94	14	on	on	ADP
ajbmeb-3073	94	15	primary	primary	ADJ
ajbmeb-3073	94	16	documents	document	NOUN
ajbmeb-3073	94	17	that	that	PRON
ajbmeb-3073	94	18	will	will	AUX
ajbmeb-3073	94	19	result	result	VERB
ajbmeb-3073	94	20	in	in	ADP
ajbmeb-3073	94	21	cash	cash	NOUN
ajbmeb-3073	94	22	inflows	inflow	NOUN
ajbmeb-3073	94	23	to	to	ADP
ajbmeb-3073	94	24	the	the	DET
ajbmeb-3073	94	25	institution	institution	NOUN
ajbmeb-3073	94	26	.	.	PUNCT
ajbmeb-3073	95	1	expenses	expense	NOUN
ajbmeb-3073	95	2	.	.	PUNCT
ajbmeb-3073	96	1	expenses	expense	NOUN
ajbmeb-3073	96	2	represent	represent	VERB
ajbmeb-3073	96	3	a	a	DET
ajbmeb-3073	96	4	decrease	decrease	NOUN
ajbmeb-3073	96	5	in	in	ADP
ajbmeb-3073	96	6	the	the	DET
ajbmeb-3073	96	7	net	net	ADJ
ajbmeb-3073	96	8	value	value	NOUN
ajbmeb-3073	96	9	of	of	ADP
ajbmeb-3073	96	10	an	an	DET
ajbmeb-3073	96	11	institution	institution	NOUN
ajbmeb-3073	96	12	’s	’s	PART
ajbmeb-3073	96	13	assets	asset	NOUN
ajbmeb-3073	96	14	and/or	and/or	CCONJ
ajbmeb-3073	96	15	an	an	DET
ajbmeb-3073	96	16	increase	increase	NOUN
ajbmeb-3073	96	17	in	in	ADP
ajbmeb-3073	96	18	its	its	PRON
ajbmeb-3073	96	19	liabilities	liability	NOUN
ajbmeb-3073	96	20	.	.	PUNCT
ajbmeb-3073	97	1	in	in	ADP
ajbmeb-3073	97	2	higher	high	ADJ
ajbmeb-3073	97	3	education	education	NOUN
ajbmeb-3073	97	4	institutions	institution	NOUN
ajbmeb-3073	97	5	,	,	PUNCT
ajbmeb-3073	97	6	expenses	expense	NOUN
ajbmeb-3073	97	7	are	be	AUX
ajbmeb-3073	97	8	incurred	incur	VERB
ajbmeb-3073	97	9	for	for	ADP
ajbmeb-3073	97	10	contract	contract	NOUN
ajbmeb-3073	97	11	-	-	PUNCT
ajbmeb-3073	97	12	based	base	VERB
ajbmeb-3073	97	13	education	education	NOUN
ajbmeb-3073	97	14	,	,	PUNCT
ajbmeb-3073	97	15	development	development	NOUN
ajbmeb-3073	97	16	funds	fund	NOUN
ajbmeb-3073	97	17	of	of	ADP
ajbmeb-3073	97	18	budgetary	budgetary	ADJ
ajbmeb-3073	97	19	organizations	organization	NOUN
ajbmeb-3073	97	20	,	,	PUNCT
ajbmeb-3073	97	21	and	and	CCONJ
ajbmeb-3073	97	22	other	other	ADJ
ajbmeb-3073	97	23	extrabudgetary	extrabudgetary	ADJ
ajbmeb-3073	97	24	funds	fund	NOUN
ajbmeb-3073	97	25	.	.	PUNCT
ajbmeb-3073	98	1	the	the	DET
ajbmeb-3073	98	2	accounting	accounting	NOUN
ajbmeb-3073	98	3	of	of	ADP
ajbmeb-3073	98	4	expenses	expense	NOUN
ajbmeb-3073	98	5	related	relate	VERB
ajbmeb-3073	98	6	to	to	ADP
ajbmeb-3073	98	7	extrabudgetary	extrabudgetary	ADJ
ajbmeb-3073	98	8	funds	fund	NOUN
ajbmeb-3073	98	9	is	be	AUX
ajbmeb-3073	98	10	conducted	conduct	VERB
ajbmeb-3073	98	11	on	on	ADP
ajbmeb-3073	98	12	an	an	DET
ajbmeb-3073	98	13	accrual	accrual	ADJ
ajbmeb-3073	98	14	basis	basis	NOUN
ajbmeb-3073	98	15	.	.	PUNCT
ajbmeb-3073	99	1	these	these	DET
ajbmeb-3073	99	2	expenses	expense	NOUN
ajbmeb-3073	99	3	arise	arise	VERB
ajbmeb-3073	99	4	from	from	ADP
ajbmeb-3073	99	5	the	the	DET
ajbmeb-3073	99	6	need	need	NOUN
ajbmeb-3073	99	7	to	to	PART
ajbmeb-3073	99	8	use	use	VERB
ajbmeb-3073	99	9	extrabudgetary	extrabudgetary	ADJ
ajbmeb-3073	99	10	funds	fund	NOUN
ajbmeb-3073	99	11	,	,	PUNCT
ajbmeb-3073	99	12	such	such	ADJ
ajbmeb-3073	99	13	as	as	ADP
ajbmeb-3073	99	14	prepayments	prepayment	NOUN
ajbmeb-3073	99	15	and	and	CCONJ
ajbmeb-3073	99	16	settlement	settlement	NOUN
ajbmeb-3073	99	17	of	of	ADP
ajbmeb-3073	99	18	existing	exist	VERB
ajbmeb-3073	99	19	creditor	creditor	NOUN
ajbmeb-3073	99	20	liabilities	liability	NOUN
ajbmeb-3073	99	21	.	.	PUNCT
ajbmeb-3073	100	1	financial	financial	ADJ
ajbmeb-3073	100	2	authorities	authority	NOUN
ajbmeb-3073	100	3	and	and	CCONJ
ajbmeb-3073	100	4	treasury	treasury	PROPN
ajbmeb-3073	100	5	recognize	recognize	VERB
ajbmeb-3073	100	6	expenses	expense	NOUN
ajbmeb-3073	100	7	as	as	ADP
ajbmeb-3073	100	8	cash	cash	NOUN
ajbmeb-3073	100	9	outflows	outflow	NOUN
ajbmeb-3073	100	10	from	from	ADP
ajbmeb-3073	100	11	the	the	DET
ajbmeb-3073	100	12	institution	institution	NOUN
ajbmeb-3073	100	13	’s	’s	PART
ajbmeb-3073	100	14	accounts	account	NOUN
ajbmeb-3073	100	15	.	.	PUNCT
ajbmeb-3073	101	1	since	since	SCONJ
ajbmeb-3073	101	2	the	the	DET
ajbmeb-3073	101	3	budget	budget	NOUN
ajbmeb-3073	101	4	treasury	treasury	NOUN
ajbmeb-3073	101	5	execution	execution	NOUN
ajbmeb-3073	101	6	system	system	NOUN
ajbmeb-3073	101	7	is	be	AUX
ajbmeb-3073	101	8	applied	apply	VERB
ajbmeb-3073	101	9	,	,	PUNCT
ajbmeb-3073	101	10	financial	financial	ADJ
ajbmeb-3073	101	11	reports	report	NOUN
ajbmeb-3073	101	12	provided	provide	VERB
ajbmeb-3073	101	13	by	by	ADP
ajbmeb-3073	101	14	higher	high	ADJ
ajbmeb-3073	101	15	education	education	NOUN
ajbmeb-3073	101	16	institutions	institution	NOUN
ajbmeb-3073	101	17	include	include	VERB
ajbmeb-3073	101	18	indicators	indicator	NOUN
ajbmeb-3073	101	19	of	of	ADP
ajbmeb-3073	101	20	both	both	CCONJ
ajbmeb-3073	101	21	cash	cash	NOUN
ajbmeb-3073	101	22	expenses	expense	NOUN
ajbmeb-3073	101	23	and	and	CCONJ
ajbmeb-3073	101	24	actual	actual	ADJ
ajbmeb-3073	101	25	expenses	expense	NOUN
ajbmeb-3073	101	26	related	relate	VERB
ajbmeb-3073	101	27	to	to	ADP
ajbmeb-3073	101	28	extrabudgetary	extrabudgetary	ADJ
ajbmeb-3073	101	29	funds	fund	NOUN
ajbmeb-3073	101	30	.	.	PUNCT
ajbmeb-3073	102	1	actual	actual	ADJ
ajbmeb-3073	102	2	expenses	expense	NOUN
ajbmeb-3073	102	3	are	be	AUX
ajbmeb-3073	102	4	those	those	PRON
ajbmeb-3073	102	5	recognized	recognize	VERB
ajbmeb-3073	102	6	and	and	CCONJ
ajbmeb-3073	102	7	recorded	record	VERB
ajbmeb-3073	102	8	based	base	VERB
ajbmeb-3073	102	9	on	on	ADP
ajbmeb-3073	102	10	primary	primary	ADJ
ajbmeb-3073	102	11	documents	document	NOUN
ajbmeb-3073	102	12	of	of	ADP
ajbmeb-3073	102	13	the	the	DET
ajbmeb-3073	102	14	american	american	ADJ
ajbmeb-3073	102	15	journal	journal	PROPN
ajbmeb-3073	102	16	of	of	ADP
ajbmeb-3073	102	17	business	business	NOUN
ajbmeb-3073	102	18	management	management	NOUN
ajbmeb-3073	102	19	,	,	PUNCT
ajbmeb-3073	102	20	economics	economic	NOUN
ajbmeb-3073	102	21	and	and	CCONJ
ajbmeb-3073	102	22	banking	banking	NOUN
ajbmeb-3073	102	23	volume	volume	NOUN
ajbmeb-3073	102	24	40	40	NUM
ajbmeb-3073	103	1	september2025	september2025	PROPN
ajbmeb-3073	103	2	p	p	NOUN
ajbmeb-3073	103	3	a	a	DET
ajbmeb-3073	103	4	g	g	NOUN
ajbmeb-3073	103	5	e	e	NOUN
ajbmeb-3073	103	6	|	|	ADV
ajbmeb-3073	103	7	11	11	NUM
ajbmeb-3073	103	8	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-3073	103	9	institution	institution	NOUN
ajbmeb-3073	103	10	,	,	PUNCT
ajbmeb-3073	103	11	whereas	whereas	SCONJ
ajbmeb-3073	103	12	cash	cash	NOUN
ajbmeb-3073	103	13	expenses	expense	NOUN
ajbmeb-3073	103	14	relate	relate	VERB
ajbmeb-3073	103	15	to	to	ADP
ajbmeb-3073	103	16	the	the	DET
ajbmeb-3073	103	17	disbursement	disbursement	NOUN
ajbmeb-3073	103	18	of	of	ADP
ajbmeb-3073	103	19	extrabudgetary	extrabudgetary	ADJ
ajbmeb-3073	103	20	funds	fund	NOUN
ajbmeb-3073	103	21	from	from	ADP
ajbmeb-3073	103	22	accounts	account	NOUN
ajbmeb-3073	103	23	.	.	PUNCT
ajbmeb-3073	104	1	this	this	DET
ajbmeb-3073	104	2	situation	situation	NOUN
ajbmeb-3073	104	3	shows	show	VERB
ajbmeb-3073	104	4	that	that	SCONJ
ajbmeb-3073	104	5	current	current	ADJ
ajbmeb-3073	104	6	information	information	NOUN
ajbmeb-3073	104	7	about	about	ADP
ajbmeb-3073	104	8	expected	expect	VERB
ajbmeb-3073	104	9	cash	cash	NOUN
ajbmeb-3073	104	10	expenditures	expenditure	NOUN
ajbmeb-3073	104	11	from	from	ADP
ajbmeb-3073	104	12	extrabudgetary	extrabudgetary	ADJ
ajbmeb-3073	104	13	funds	fund	NOUN
ajbmeb-3073	104	14	is	be	AUX
ajbmeb-3073	104	15	not	not	PART
ajbmeb-3073	104	16	prepared	prepare	VERB
ajbmeb-3073	104	17	by	by	ADP
ajbmeb-3073	104	18	financial	financial	ADJ
ajbmeb-3073	104	19	authorities	authority	NOUN
ajbmeb-3073	104	20	and	and	CCONJ
ajbmeb-3073	104	21	treasury	treasury	PROPN
ajbmeb-3073	104	22	,	,	PUNCT
ajbmeb-3073	104	23	which	which	PRON
ajbmeb-3073	104	24	hinders	hinder	VERB
ajbmeb-3073	104	25	the	the	DET
ajbmeb-3073	104	26	formation	formation	NOUN
ajbmeb-3073	104	27	of	of	ADP
ajbmeb-3073	104	28	forecast	forecast	NOUN
ajbmeb-3073	104	29	indicators	indicator	NOUN
ajbmeb-3073	104	30	for	for	ADP
ajbmeb-3073	104	31	fund	fund	NOUN
ajbmeb-3073	104	32	disbursements	disbursement	NOUN
ajbmeb-3073	104	33	from	from	ADP
ajbmeb-3073	104	34	treasury	treasury	NOUN
ajbmeb-3073	104	35	accounts	account	NOUN
ajbmeb-3073	104	36	.	.	PUNCT
ajbmeb-3073	105	1	in	in	ADP
ajbmeb-3073	105	2	order	order	NOUN
ajbmeb-3073	105	3	to	to	PART
ajbmeb-3073	105	4	transparently	transparently	ADV
ajbmeb-3073	105	5	and	and	CCONJ
ajbmeb-3073	105	6	effectively	effectively	ADV
ajbmeb-3073	105	7	implement	implement	VERB
ajbmeb-3073	105	8	their	their	PRON
ajbmeb-3073	105	9	activities	activity	NOUN
ajbmeb-3073	105	10	,	,	PUNCT
ajbmeb-3073	105	11	budget	budget	NOUN
ajbmeb-3073	105	12	organizations	organization	NOUN
ajbmeb-3073	105	13	are	be	AUX
ajbmeb-3073	105	14	obliged	oblige	VERB
ajbmeb-3073	105	15	to	to	PART
ajbmeb-3073	105	16	submit	submit	VERB
ajbmeb-3073	105	17	financial	financial	ADJ
ajbmeb-3073	105	18	and	and	CCONJ
ajbmeb-3073	105	19	other	other	ADJ
ajbmeb-3073	105	20	types	type	NOUN
ajbmeb-3073	105	21	of	of	ADP
ajbmeb-3073	105	22	reports	report	NOUN
ajbmeb-3073	105	23	within	within	ADP
ajbmeb-3073	105	24	the	the	DET
ajbmeb-3073	105	25	specified	specified	ADJ
ajbmeb-3073	105	26	periods	period	NOUN
ajbmeb-3073	105	27	.	.	PUNCT
ajbmeb-3073	106	1	timely	timely	ADJ
ajbmeb-3073	106	2	submission	submission	NOUN
ajbmeb-3073	106	3	of	of	ADP
ajbmeb-3073	106	4	reports	report	NOUN
ajbmeb-3073	106	5	ensures	ensure	VERB
ajbmeb-3073	106	6	effective	effective	ADJ
ajbmeb-3073	106	7	management	management	NOUN
ajbmeb-3073	106	8	of	of	ADP
ajbmeb-3073	106	9	public	public	ADJ
ajbmeb-3073	106	10	finances	finance	NOUN
ajbmeb-3073	106	11	,	,	PUNCT
ajbmeb-3073	106	12	serves	serve	VERB
ajbmeb-3073	106	13	the	the	DET
ajbmeb-3073	106	14	rational	rational	ADJ
ajbmeb-3073	106	15	use	use	NOUN
ajbmeb-3073	106	16	of	of	ADP
ajbmeb-3073	106	17	financial	financial	ADJ
ajbmeb-3073	106	18	resources	resource	NOUN
ajbmeb-3073	106	19	and	and	CCONJ
ajbmeb-3073	106	20	the	the	DET
ajbmeb-3073	106	21	effectiveness	effectiveness	NOUN
ajbmeb-3073	106	22	of	of	ADP
ajbmeb-3073	106	23	control	control	NOUN
ajbmeb-3073	106	24	.	.	PUNCT
ajbmeb-3073	107	1	therefore	therefore	ADV
ajbmeb-3073	107	2	,	,	PUNCT
ajbmeb-3073	107	3	deadlines	deadline	NOUN
ajbmeb-3073	107	4	for	for	ADP
ajbmeb-3073	107	5	submission	submission	NOUN
ajbmeb-3073	107	6	of	of	ADP
ajbmeb-3073	107	7	reports	report	NOUN
ajbmeb-3073	107	8	by	by	ADP
ajbmeb-3073	107	9	budget	budget	NOUN
ajbmeb-3073	107	10	organizations	organization	NOUN
ajbmeb-3073	107	11	are	be	AUX
ajbmeb-3073	107	12	strictly	strictly	ADV
ajbmeb-3073	107	13	defined	define	VERB
ajbmeb-3073	107	14	,	,	PUNCT
ajbmeb-3073	107	15	and	and	CCONJ
ajbmeb-3073	107	16	their	their	PRON
ajbmeb-3073	107	17	implementation	implementation	NOUN
ajbmeb-3073	107	18	is	be	AUX
ajbmeb-3073	107	19	important	important	ADJ
ajbmeb-3073	107	20	for	for	ADP
ajbmeb-3073	107	21	maintaining	maintain	VERB
ajbmeb-3073	107	22	stability	stability	NOUN
ajbmeb-3073	107	23	and	and	CCONJ
ajbmeb-3073	107	24	reliability	reliability	NOUN
ajbmeb-3073	107	25	in	in	ADP
ajbmeb-3073	107	26	the	the	DET
ajbmeb-3073	107	27	budget	budget	NOUN
ajbmeb-3073	107	28	system	system	NOUN
ajbmeb-3073	107	29	.	.	PUNCT
ajbmeb-3073	108	1	when	when	SCONJ
ajbmeb-3073	108	2	compiling	compile	VERB
ajbmeb-3073	108	3	reports	report	NOUN
ajbmeb-3073	108	4	,	,	PUNCT
ajbmeb-3073	108	5	all	all	DET
ajbmeb-3073	108	6	transfers	transfer	NOUN
ajbmeb-3073	108	7	registered	register	VERB
ajbmeb-3073	108	8	in	in	ADP
ajbmeb-3073	108	9	all	all	DET
ajbmeb-3073	108	10	account	account	NOUN
ajbmeb-3073	108	11	registers	register	NOUN
ajbmeb-3073	108	12	used	use	VERB
ajbmeb-3073	108	13	in	in	ADP
ajbmeb-3073	108	14	accounting	accounting	NOUN
ajbmeb-3073	108	15	,	,	PUNCT
ajbmeb-3073	108	16	transactions	transaction	NOUN
ajbmeb-3073	108	17	related	relate	VERB
ajbmeb-3073	108	18	to	to	ADP
ajbmeb-3073	108	19	accounting	accounting	NOUN
ajbmeb-3073	108	20	,	,	PUNCT
ajbmeb-3073	108	21	and	and	CCONJ
ajbmeb-3073	108	22	all	all	DET
ajbmeb-3073	108	23	information	information	NOUN
ajbmeb-3073	108	24	during	during	ADP
ajbmeb-3073	108	25	activity	activity	NOUN
ajbmeb-3073	108	26	are	be	AUX
ajbmeb-3073	108	27	used	use	VERB
ajbmeb-3073	108	28	.	.	PUNCT
ajbmeb-3073	109	1	table	table	NOUN
ajbmeb-3073	109	2	1	1	NUM
ajbmeb-3073	109	3	deadlines	deadline	NOUN
ajbmeb-3073	109	4	for	for	ADP
ajbmeb-3073	109	5	submission	submission	NOUN
ajbmeb-3073	109	6	of	of	ADP
ajbmeb-3073	109	7	reports	report	NOUN
ajbmeb-3073	109	8	by	by	ADP
ajbmeb-3073	109	9	budget	budget	NOUN
ajbmeb-3073	109	10	organizations	organization	NOUN
ajbmeb-3073	109	11	t	t	PROPN
ajbmeb-3073	109	12	/	/	SYM
ajbmeb-3073	109	13	p	p	PROPN
ajbmeb-3073	109	14	report	report	NOUN
ajbmeb-3073	109	15	names	name	NOUN
ajbmeb-3073	109	16	submission	submission	NOUN
ajbmeb-3073	109	17	deadlines	deadline	NOUN
ajbmeb-3073	109	18	reports	report	NOUN
ajbmeb-3073	109	19	submitted	submit	VERB
ajbmeb-3073	109	20	by	by	ADP
ajbmeb-3073	109	21	state	state	NOUN
ajbmeb-3073	109	22	educational	educational	ADJ
ajbmeb-3073	109	23	organizations	organization	NOUN
ajbmeb-3073	109	24	quarterly	quarterly	ADV
ajbmeb-3073	109	25	annual	annual	ADJ
ajbmeb-3073	109	26	1	1	NUM
ajbmeb-3073	109	27	balance	balance	NOUN
ajbmeb-3073	109	28	sheet	sheet	NOUN
ajbmeb-3073	109	29	(	(	PUNCT
ajbmeb-3073	109	30	form	form	NOUN
ajbmeb-3073	109	31	no	no	NOUN
ajbmeb-3073	109	32	.	.	NOUN
ajbmeb-3073	109	33	1	1	NUM
ajbmeb-3073	109	34	)	)	PUNCT
ajbmeb-3073	109	35	˅	˅	NOUN
ajbmeb-3073	109	36	˅	˅	NOUN
ajbmeb-3073	109	37	˅	˅	NOUN
ajbmeb-3073	109	38	2	2	NUM
ajbmeb-3073	109	39	report	report	NOUN
ajbmeb-3073	109	40	on	on	ADP
ajbmeb-3073	109	41	the	the	DET
ajbmeb-3073	109	42	results	result	NOUN
ajbmeb-3073	109	43	of	of	ADP
ajbmeb-3073	109	44	financial	financial	ADJ
ajbmeb-3073	109	45	activity	activity	NOUN
ajbmeb-3073	109	46	˅	˅	NOUN
ajbmeb-3073	109	47	˅	˅	NOUN
ajbmeb-3073	109	48	˅	˅	NOUN
ajbmeb-3073	109	49	3	3	NUM
ajbmeb-3073	109	50	report	report	NOUN
ajbmeb-3073	109	51	on	on	ADP
ajbmeb-3073	109	52	the	the	DET
ajbmeb-3073	109	53	implementation	implementation	NOUN
ajbmeb-3073	109	54	of	of	ADP
ajbmeb-3073	109	55	the	the	DET
ajbmeb-3073	109	56	cost	cost	NOUN
ajbmeb-3073	109	57	estimate	estimate	NOUN
ajbmeb-3073	109	58	(	(	PUNCT
ajbmeb-3073	109	59	form	form	NOUN
ajbmeb-3073	109	60	n.	n.	NOUN
ajbmeb-3073	109	61	2	2	NUM
ajbmeb-3073	109	62	)	)	PUNCT
ajbmeb-3073	109	63	˅	˅	NOUN
ajbmeb-3073	109	64	˅	˅	NOUN
ajbmeb-3073	109	65	˅	˅	NOUN
ajbmeb-3073	109	66	4	4	NUM
ajbmeb-3073	109	67	information	information	NOUN
ajbmeb-3073	109	68	on	on	ADP
ajbmeb-3073	109	69	receivables	receivables	NOUN
ajbmeb-3073	109	70	and	and	CCONJ
ajbmeb-3073	109	71	payables	payable	NOUN
ajbmeb-3073	109	72	˅	˅	NOUN
ajbmeb-3073	109	73	˅	˅	NOUN
ajbmeb-3073	109	74	˅	˅	NOUN
ajbmeb-3073	109	75	5	5	NUM
ajbmeb-3073	109	76	report	report	NOUN
ajbmeb-3073	109	77	on	on	ADP
ajbmeb-3073	109	78	the	the	DET
ajbmeb-3073	109	79	movement	movement	NOUN
ajbmeb-3073	109	80	of	of	ADP
ajbmeb-3073	109	81	funds	fund	NOUN
ajbmeb-3073	109	82	of	of	ADP
ajbmeb-3073	109	83	the	the	DET
ajbmeb-3073	109	84	budget	budget	NOUN
ajbmeb-3073	109	85	organization	organization	PROPN
ajbmeb-3073	109	86	development	development	NOUN
ajbmeb-3073	109	87	fund	fund	PROPN
ajbmeb-3073	109	88	˅	˅	NOUN
ajbmeb-3073	109	89	˅	˅	NOUN
ajbmeb-3073	109	90	˅	˅	NOUN
ajbmeb-3073	109	91	6	6	NUM
ajbmeb-3073	109	92	report	report	NOUN
ajbmeb-3073	109	93	on	on	ADP
ajbmeb-3073	109	94	the	the	DET
ajbmeb-3073	109	95	movement	movement	NOUN
ajbmeb-3073	109	96	of	of	ADP
ajbmeb-3073	109	97	funds	fund	NOUN
ajbmeb-3073	109	98	of	of	ADP
ajbmeb-3073	109	99	the	the	DET
ajbmeb-3073	109	100	fund	fund	NOUN
ajbmeb-3073	109	101	for	for	ADP
ajbmeb-3073	109	102	material	material	NOUN
ajbmeb-3073	109	103	promotion	promotion	NOUN
ajbmeb-3073	109	104	and	and	CCONJ
ajbmeb-3073	109	105	development	development	NOUN
ajbmeb-3073	109	106	of	of	ADP
ajbmeb-3073	109	107	medical	medical	ADJ
ajbmeb-3073	109	108	organizations	organization	NOUN
ajbmeb-3073	109	109	˅	˅	ADV
ajbmeb-3073	109	110	˅	˅	ADJ
ajbmeb-3073	109	111	˅	˅	NOUN
ajbmeb-3073	109	112	7	7	NUM
ajbmeb-3073	109	113	report	report	NOUN
ajbmeb-3073	109	114	on	on	ADP
ajbmeb-3073	109	115	the	the	DET
ajbmeb-3073	109	116	movement	movement	NOUN
ajbmeb-3073	109	117	of	of	ADP
ajbmeb-3073	109	118	funds	fund	NOUN
ajbmeb-3073	109	119	received	receive	VERB
ajbmeb-3073	109	120	from	from	ADP
ajbmeb-3073	109	121	the	the	DET
ajbmeb-3073	109	122	payment	payment	NOUN
ajbmeb-3073	109	123	-	-	PUNCT
ajbmeb-3073	109	124	contract	contract	NOUN
ajbmeb-3073	109	125	form	form	NOUN
ajbmeb-3073	109	126	of	of	ADP
ajbmeb-3073	109	127	training	training	NOUN
ajbmeb-3073	109	128	in	in	ADP
ajbmeb-3073	109	129	educational	educational	ADJ
ajbmeb-3073	109	130	institutions	institution	NOUN
ajbmeb-3073	109	131	˅	˅	ADV
ajbmeb-3073	109	132	˅	˅	NOUN
ajbmeb-3073	109	133	˅	˅	NOUN
ajbmeb-3073	109	134	8	8	NUM
ajbmeb-3073	109	135	report	report	NOUN
ajbmeb-3073	109	136	on	on	ADP
ajbmeb-3073	109	137	the	the	DET
ajbmeb-3073	109	138	movement	movement	NOUN
ajbmeb-3073	109	139	of	of	ADP
ajbmeb-3073	109	140	other	other	ADJ
ajbmeb-3073	109	141	extrabudgetary	extrabudgetary	ADJ
ajbmeb-3073	109	142	funds	fund	NOUN
ajbmeb-3073	109	143	˅	˅	NOUN
ajbmeb-3073	109	144	˅	˅	NOUN
ajbmeb-3073	109	145	˅	˅	NOUN
ajbmeb-3073	109	146	9	9	NUM
ajbmeb-3073	109	147	report	report	NOUN
ajbmeb-3073	109	148	on	on	ADP
ajbmeb-3073	109	149	the	the	DET
ajbmeb-3073	109	150	movement	movement	NOUN
ajbmeb-3073	109	151	of	of	ADP
ajbmeb-3073	109	152	inventories	inventory	NOUN
ajbmeb-3073	109	153	and	and	CCONJ
ajbmeb-3073	109	154	non	non	ADJ
ajbmeb-3073	109	155	-	-	ADJ
ajbmeb-3073	109	156	financial	financial	ADJ
ajbmeb-3073	109	157	assets	asset	NOUN
ajbmeb-3073	109	158	˅	˅	VERB
ajbmeb-3073	109	159	˅	˅	NOUN
ajbmeb-3073	109	160	10	10	NUM
ajbmeb-3073	109	161	report	report	NOUN
ajbmeb-3073	109	162	on	on	ADP
ajbmeb-3073	109	163	the	the	DET
ajbmeb-3073	109	164	movement	movement	NOUN
ajbmeb-3073	109	165	of	of	ADP
ajbmeb-3073	109	166	foreign	foreign	ADJ
ajbmeb-3073	109	167	currency	currency	NOUN
ajbmeb-3073	109	168	funds	fund	NOUN
ajbmeb-3073	109	169	of	of	ADP
ajbmeb-3073	109	170	the	the	DET
ajbmeb-3073	109	171	budget	budget	NOUN
ajbmeb-3073	109	172	organization	organization	NOUN
ajbmeb-3073	109	173	˅	˅	ADV
ajbmeb-3073	109	174	˅	˅	NOUN
ajbmeb-3073	109	175	˅	˅	NOUN
ajbmeb-3073	109	176	"	"	PUNCT
ajbmeb-3073	109	177	budget	budget	NOUN
ajbmeb-3073	109	178	organizations	organization	NOUN
ajbmeb-3073	109	179	connected	connect	VERB
ajbmeb-3073	109	180	to	to	ADP
ajbmeb-3073	109	181	the	the	DET
ajbmeb-3073	109	182	"	"	PUNCT
ajbmeb-3073	109	183	uzasbo	uzasbo	PROPN
ajbmeb-3073	109	184	"	"	PUNCT
ajbmeb-3073	109	185	software	software	NOUN
ajbmeb-3073	109	186	package	package	NOUN
ajbmeb-3073	109	187	(	(	PUNCT
ajbmeb-3073	109	188	hereinafter	hereinafter	NOUN
ajbmeb-3073	109	189	referred	refer	VERB
ajbmeb-3073	109	190	to	to	ADP
ajbmeb-3073	109	191	as	as	ADP
ajbmeb-3073	109	192	the	the	DET
ajbmeb-3073	109	193	software	software	NOUN
ajbmeb-3073	109	194	package	package	NOUN
ajbmeb-3073	109	195	)	)	PUNCT
ajbmeb-3073	109	196	shall	shall	AUX
ajbmeb-3073	109	197	submit	submit	VERB
ajbmeb-3073	109	198	financial	financial	ADJ
ajbmeb-3073	109	199	reports	report	NOUN
ajbmeb-3073	109	200	in	in	ADP
ajbmeb-3073	109	201	electronic	electronic	ADJ
ajbmeb-3073	109	202	form	form	NOUN
ajbmeb-3073	109	203	using	use	VERB
ajbmeb-3073	109	204	an	an	DET
ajbmeb-3073	109	205	electronic	electronic	ADJ
ajbmeb-3073	109	206	digital	digital	ADJ
ajbmeb-3073	109	207	signature	signature	NOUN
ajbmeb-3073	109	208	to	to	ADP
ajbmeb-3073	109	209	the	the	DET
ajbmeb-3073	109	210	relevant	relevant	ADJ
ajbmeb-3073	109	211	treasury	treasury	NOUN
ajbmeb-3073	109	212	departments	department	NOUN
ajbmeb-3073	109	213	or	or	CCONJ
ajbmeb-3073	109	214	the	the	DET
ajbmeb-3073	109	215	person	person	NOUN
ajbmeb-3073	109	216	distributing	distribute	VERB
ajbmeb-3073	109	217	budget	budget	NOUN
ajbmeb-3073	109	218	funds	fund	NOUN
ajbmeb-3073	109	219	.	.	PUNCT
ajbmeb-3073	110	1	financial	financial	ADJ
ajbmeb-3073	110	2	reports	report	NOUN
ajbmeb-3073	110	3	submitted	submit	VERB
ajbmeb-3073	110	4	electronically	electronically	ADV
ajbmeb-3073	110	5	through	through	ADP
ajbmeb-3073	110	6	the	the	DET
ajbmeb-3073	110	7	software	software	NOUN
ajbmeb-3073	110	8	package	package	NOUN
ajbmeb-3073	110	9	shall	shall	AUX
ajbmeb-3073	110	10	be	be	AUX
ajbmeb-3073	110	11	printed	print	VERB
ajbmeb-3073	110	12	on	on	ADP
ajbmeb-3073	110	13	paper	paper	NOUN
ajbmeb-3073	110	14	in	in	ADP
ajbmeb-3073	110	15	one	one	NUM
ajbmeb-3073	110	16	copy	copy	NOUN
ajbmeb-3073	110	17	and	and	CCONJ
ajbmeb-3073	110	18	signed	sign	VERB
ajbmeb-3073	110	19	by	by	ADP
ajbmeb-3073	110	20	the	the	DET
ajbmeb-3073	110	21	head	head	NOUN
ajbmeb-3073	110	22	and	and	CCONJ
ajbmeb-3073	110	23	chief	chief	ADJ
ajbmeb-3073	110	24	accountant	accountant	NOUN
ajbmeb-3073	110	25	of	of	ADP
ajbmeb-3073	110	26	the	the	DET
ajbmeb-3073	110	27	reporting	reporting	NOUN
ajbmeb-3073	110	28	organization	organization	NOUN
ajbmeb-3073	110	29	.	.	PUNCT
ajbmeb-3073	111	1	signed	sign	VERB
ajbmeb-3073	111	2	financial	financial	ADJ
ajbmeb-3073	111	3	reports	report	NOUN
ajbmeb-3073	111	4	shall	shall	AUX
ajbmeb-3073	111	5	be	be	AUX
ajbmeb-3073	111	6	stored	store	VERB
ajbmeb-3073	111	7	in	in	ADP
ajbmeb-3073	111	8	the	the	DET
ajbmeb-3073	111	9	reporting	reporting	NOUN
ajbmeb-3073	111	10	organization	organization	NOUN
ajbmeb-3073	111	11	in	in	ADP
ajbmeb-3073	111	12	accordance	accordance	NOUN
ajbmeb-3073	111	13	with	with	ADP
ajbmeb-3073	111	14	the	the	DET
ajbmeb-3073	111	15	established	establish	VERB
ajbmeb-3073	111	16	procedure	procedure	NOUN
ajbmeb-3073	111	17	.	.	PUNCT
ajbmeb-3073	111	18	"	"	PUNCT
ajbmeb-3073	112	1	the	the	DET
ajbmeb-3073	112	2	timely	timely	ADJ
ajbmeb-3073	112	3	submission	submission	NOUN
ajbmeb-3073	112	4	of	of	ADP
ajbmeb-3073	112	5	reports	report	NOUN
ajbmeb-3073	112	6	by	by	ADP
ajbmeb-3073	112	7	budget	budget	NOUN
ajbmeb-3073	112	8	organizations	organization	NOUN
ajbmeb-3073	112	9	is	be	AUX
ajbmeb-3073	112	10	one	one	NUM
ajbmeb-3073	112	11	of	of	ADP
ajbmeb-3073	112	12	the	the	DET
ajbmeb-3073	112	13	main	main	ADJ
ajbmeb-3073	112	14	conditions	condition	NOUN
ajbmeb-3073	112	15	for	for	ADP
ajbmeb-3073	112	16	monitoring	monitor	VERB
ajbmeb-3073	112	17	financing	financing	NOUN
ajbmeb-3073	112	18	processes	process	NOUN
ajbmeb-3073	112	19	and	and	CCONJ
ajbmeb-3073	112	20	ensuring	ensure	VERB
ajbmeb-3073	112	21	financial	financial	ADJ
ajbmeb-3073	112	22	responsibility	responsibility	NOUN
ajbmeb-3073	112	23	.	.	PUNCT
ajbmeb-3073	113	1	timely	timely	ADJ
ajbmeb-3073	113	2	and	and	CCONJ
ajbmeb-3073	113	3	complete	complete	ADJ
ajbmeb-3073	113	4	reports	report	NOUN
ajbmeb-3073	113	5	contribute	contribute	VERB
ajbmeb-3073	113	6	to	to	ADP
ajbmeb-3073	113	7	the	the	DET
ajbmeb-3073	113	8	efficient	efficient	ADJ
ajbmeb-3073	113	9	allocation	allocation	NOUN
ajbmeb-3073	113	10	of	of	ADP
ajbmeb-3073	113	11	state	state	NOUN
ajbmeb-3073	113	12	resources	resource	NOUN
ajbmeb-3073	113	13	and	and	CCONJ
ajbmeb-3073	113	14	the	the	DET
ajbmeb-3073	113	15	transparency	transparency	NOUN
ajbmeb-3073	113	16	of	of	ADP
ajbmeb-3073	113	17	budget	budget	NOUN
ajbmeb-3073	113	18	processes	process	NOUN
ajbmeb-3073	113	19	.	.	PUNCT
ajbmeb-3073	114	1	at	at	ADP
ajbmeb-3073	114	2	the	the	DET
ajbmeb-3073	114	3	same	same	ADJ
ajbmeb-3073	114	4	time	time	NOUN
ajbmeb-3073	114	5	,	,	PUNCT
ajbmeb-3073	114	6	american	american	ADJ
ajbmeb-3073	114	7	journal	journal	PROPN
ajbmeb-3073	114	8	of	of	ADP
ajbmeb-3073	114	9	business	business	NOUN
ajbmeb-3073	114	10	management	management	NOUN
ajbmeb-3073	114	11	,	,	PUNCT
ajbmeb-3073	114	12	economics	economic	NOUN
ajbmeb-3073	114	13	and	and	CCONJ
ajbmeb-3073	114	14	banking	banking	NOUN
ajbmeb-3073	114	15	volume	volume	NOUN
ajbmeb-3073	114	16	40	40	NUM
ajbmeb-3073	115	1	september2025	september2025	PROPN
ajbmeb-3073	115	2	p	p	NOUN
ajbmeb-3073	115	3	a	a	DET
ajbmeb-3073	115	4	g	g	NOUN
ajbmeb-3073	115	5	e	e	NOUN
ajbmeb-3073	116	1	|	|	NOUN
ajbmeb-3073	116	2	12	12	NUM
ajbmeb-3073	116	3	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-3073	116	4	strict	strict	ADJ
ajbmeb-3073	116	5	adherence	adherence	NOUN
ajbmeb-3073	116	6	to	to	ADP
ajbmeb-3073	116	7	the	the	DET
ajbmeb-3073	116	8	deadlines	deadline	NOUN
ajbmeb-3073	116	9	for	for	ADP
ajbmeb-3073	116	10	submitting	submit	VERB
ajbmeb-3073	116	11	reports	report	NOUN
ajbmeb-3073	116	12	strengthens	strengthen	VERB
ajbmeb-3073	116	13	the	the	DET
ajbmeb-3073	116	14	financial	financial	ADJ
ajbmeb-3073	116	15	discipline	discipline	NOUN
ajbmeb-3073	116	16	of	of	ADP
ajbmeb-3073	116	17	budget	budget	NOUN
ajbmeb-3073	116	18	organizations	organization	NOUN
ajbmeb-3073	116	19	and	and	CCONJ
ajbmeb-3073	116	20	increases	increase	VERB
ajbmeb-3073	116	21	the	the	DET
ajbmeb-3073	116	22	efficiency	efficiency	NOUN
ajbmeb-3073	116	23	of	of	ADP
ajbmeb-3073	116	24	financial	financial	ADJ
ajbmeb-3073	116	25	management	management	NOUN
ajbmeb-3073	116	26	.	.	PUNCT
ajbmeb-3073	117	1	this	this	PRON
ajbmeb-3073	117	2	plays	play	VERB
ajbmeb-3073	117	3	an	an	DET
ajbmeb-3073	117	4	important	important	ADJ
ajbmeb-3073	117	5	role	role	NOUN
ajbmeb-3073	117	6	in	in	ADP
ajbmeb-3073	117	7	ensuring	ensure	VERB
ajbmeb-3073	117	8	the	the	DET
ajbmeb-3073	117	9	transparency	transparency	NOUN
ajbmeb-3073	117	10	and	and	CCONJ
ajbmeb-3073	117	11	sustainability	sustainability	NOUN
ajbmeb-3073	117	12	of	of	ADP
ajbmeb-3073	117	13	public	public	ADJ
ajbmeb-3073	117	14	finances	finance	NOUN
ajbmeb-3073	117	15	.	.	PUNCT
ajbmeb-3073	118	1	conclusion	conclusion	NOUN
ajbmeb-3073	118	2	.	.	PUNCT
ajbmeb-3073	119	1	the	the	DET
ajbmeb-3073	119	2	necessity	necessity	NOUN
ajbmeb-3073	119	3	of	of	ADP
ajbmeb-3073	119	4	financing	finance	VERB
ajbmeb-3073	119	5	higher	high	ADJ
ajbmeb-3073	119	6	education	education	NOUN
ajbmeb-3073	119	7	institutions	institution	NOUN
ajbmeb-3073	119	8	from	from	ADP
ajbmeb-3073	119	9	extrabudgetary	extrabudgetary	ADJ
ajbmeb-3073	119	10	funds	fund	NOUN
ajbmeb-3073	119	11	in	in	ADP
ajbmeb-3073	119	12	line	line	NOUN
ajbmeb-3073	119	13	with	with	ADP
ajbmeb-3073	119	14	market	market	NOUN
ajbmeb-3073	119	15	economy	economy	NOUN
ajbmeb-3073	119	16	requirements	requirement	NOUN
ajbmeb-3073	119	17	has	have	AUX
ajbmeb-3073	119	18	become	become	VERB
ajbmeb-3073	119	19	an	an	DET
ajbmeb-3073	119	20	undeniable	undeniable	ADJ
ajbmeb-3073	119	21	reality	reality	NOUN
ajbmeb-3073	119	22	,	,	PUNCT
ajbmeb-3073	119	23	and	and	CCONJ
ajbmeb-3073	119	24	the	the	DET
ajbmeb-3073	119	25	share	share	NOUN
ajbmeb-3073	119	26	of	of	ADP
ajbmeb-3073	119	27	extrabudgetary	extrabudgetary	ADJ
ajbmeb-3073	119	28	funds	fund	NOUN
ajbmeb-3073	119	29	in	in	ADP
ajbmeb-3073	119	30	the	the	DET
ajbmeb-3073	119	31	financing	financing	NOUN
ajbmeb-3073	119	32	structure	structure	NOUN
ajbmeb-3073	119	33	of	of	ADP
ajbmeb-3073	119	34	institutions	institution	NOUN
ajbmeb-3073	119	35	is	be	AUX
ajbmeb-3073	119	36	steadily	steadily	ADV
ajbmeb-3073	119	37	increasing	increase	VERB
ajbmeb-3073	119	38	.	.	PUNCT
ajbmeb-3073	120	1	this	this	PRON
ajbmeb-3073	120	2	necessitates	necessitate	VERB
ajbmeb-3073	120	3	the	the	DET
ajbmeb-3073	120	4	development	development	NOUN
ajbmeb-3073	120	5	of	of	ADP
ajbmeb-3073	120	6	regulatory	regulatory	ADJ
ajbmeb-3073	120	7	frameworks	framework	NOUN
ajbmeb-3073	120	8	related	relate	VERB
ajbmeb-3073	120	9	to	to	ADP
ajbmeb-3073	120	10	the	the	DET
ajbmeb-3073	120	11	generation	generation	NOUN
ajbmeb-3073	120	12	and	and	CCONJ
ajbmeb-3073	120	13	use	use	NOUN
ajbmeb-3073	120	14	of	of	ADP
ajbmeb-3073	120	15	extrabudgetary	extrabudgetary	ADJ
ajbmeb-3073	120	16	revenues	revenue	NOUN
ajbmeb-3073	120	17	in	in	ADP
ajbmeb-3073	120	18	higher	high	ADJ
ajbmeb-3073	120	19	education	education	NOUN
ajbmeb-3073	120	20	institutions	institution	NOUN
ajbmeb-3073	120	21	.	.	PUNCT
ajbmeb-3073	121	1	currently	currently	ADV
ajbmeb-3073	121	2	,	,	PUNCT
ajbmeb-3073	121	3	the	the	DET
ajbmeb-3073	121	4	sources	source	NOUN
ajbmeb-3073	121	5	of	of	ADP
ajbmeb-3073	121	6	financing	financing	NOUN
ajbmeb-3073	121	7	for	for	ADP
ajbmeb-3073	121	8	higher	high	ADJ
ajbmeb-3073	121	9	education	education	NOUN
ajbmeb-3073	121	10	institutions	institution	NOUN
ajbmeb-3073	121	11	include	include	VERB
ajbmeb-3073	121	12	state	state	NOUN
ajbmeb-3073	121	13	budget	budget	NOUN
ajbmeb-3073	121	14	financing	financing	NOUN
ajbmeb-3073	121	15	,	,	PUNCT
ajbmeb-3073	121	16	development	development	NOUN
ajbmeb-3073	121	17	fund	fund	NOUN
ajbmeb-3073	121	18	resources	resource	NOUN
ajbmeb-3073	121	19	,	,	PUNCT
ajbmeb-3073	121	20	tuition	tuition	NOUN
ajbmeb-3073	121	21	fees	fee	NOUN
ajbmeb-3073	121	22	from	from	ADP
ajbmeb-3073	121	23	contract	contract	NOUN
ajbmeb-3073	121	24	-	-	PUNCT
ajbmeb-3073	121	25	based	base	VERB
ajbmeb-3073	121	26	education	education	NOUN
ajbmeb-3073	121	27	,	,	PUNCT
ajbmeb-3073	121	28	and	and	CCONJ
ajbmeb-3073	121	29	other	other	ADJ
ajbmeb-3073	121	30	extrabudgetary	extrabudgetary	ADJ
ajbmeb-3073	121	31	funds	fund	NOUN
ajbmeb-3073	121	32	.	.	PUNCT
ajbmeb-3073	122	1	since	since	SCONJ
ajbmeb-3073	122	2	all	all	DET
ajbmeb-3073	122	3	financing	financing	NOUN
ajbmeb-3073	122	4	sources	source	NOUN
ajbmeb-3073	122	5	are	be	AUX
ajbmeb-3073	122	6	part	part	NOUN
ajbmeb-3073	122	7	of	of	ADP
ajbmeb-3073	122	8	the	the	DET
ajbmeb-3073	122	9	budget	budget	NOUN
ajbmeb-3073	122	10	system	system	NOUN
ajbmeb-3073	122	11	under	under	ADP
ajbmeb-3073	122	12	legislation	legislation	NOUN
ajbmeb-3073	122	13	,	,	PUNCT
ajbmeb-3073	122	14	the	the	DET
ajbmeb-3073	122	15	accounting	accounting	NOUN
ajbmeb-3073	122	16	and	and	CCONJ
ajbmeb-3073	122	17	reporting	reporting	NOUN
ajbmeb-3073	122	18	of	of	ADP
ajbmeb-3073	122	19	related	related	ADJ
ajbmeb-3073	122	20	revenues	revenue	NOUN
ajbmeb-3073	122	21	and	and	CCONJ
ajbmeb-3073	122	22	expenses	expense	NOUN
ajbmeb-3073	122	23	,	,	PUNCT
ajbmeb-3073	122	24	as	as	ADV
ajbmeb-3073	122	25	well	well	ADV
ajbmeb-3073	122	26	as	as	ADP
ajbmeb-3073	122	27	cash	cash	NOUN
ajbmeb-3073	122	28	flow	flow	NOUN
ajbmeb-3073	122	29	management	management	NOUN
ajbmeb-3073	122	30	,	,	PUNCT
ajbmeb-3073	122	31	must	must	AUX
ajbmeb-3073	122	32	comply	comply	VERB
ajbmeb-3073	122	33	with	with	ADP
ajbmeb-3073	122	34	the	the	DET
ajbmeb-3073	122	35	budget	budget	NOUN
ajbmeb-3073	122	36	treasury	treasury	NOUN
ajbmeb-3073	122	37	execution	execution	NOUN
ajbmeb-3073	122	38	system	system	NOUN
ajbmeb-3073	122	39	.	.	PUNCT
ajbmeb-3073	123	1	however	however	ADV
ajbmeb-3073	123	2	,	,	PUNCT
ajbmeb-3073	123	3	the	the	DET
ajbmeb-3073	123	4	generation	generation	NOUN
ajbmeb-3073	123	5	of	of	ADP
ajbmeb-3073	123	6	revenues	revenue	NOUN
ajbmeb-3073	123	7	,	,	PUNCT
ajbmeb-3073	123	8	receipt	receipt	NOUN
ajbmeb-3073	123	9	of	of	ADP
ajbmeb-3073	123	10	funds	fund	NOUN
ajbmeb-3073	123	11	,	,	PUNCT
ajbmeb-3073	123	12	incurrence	incurrence	NOUN
ajbmeb-3073	123	13	of	of	ADP
ajbmeb-3073	123	14	expenses	expense	NOUN
ajbmeb-3073	123	15	,	,	PUNCT
ajbmeb-3073	123	16	and	and	CCONJ
ajbmeb-3073	123	17	disbursement	disbursement	NOUN
ajbmeb-3073	123	18	of	of	ADP
ajbmeb-3073	123	19	related	related	ADJ
ajbmeb-3073	123	20	cash	cash	NOUN
ajbmeb-3073	123	21	in	in	ADP
ajbmeb-3073	123	22	higher	high	ADJ
ajbmeb-3073	123	23	education	education	NOUN
ajbmeb-3073	123	24	institutions	institution	NOUN
ajbmeb-3073	123	25	significantly	significantly	ADV
ajbmeb-3073	123	26	differ	differ	VERB
ajbmeb-3073	123	27	from	from	ADP
ajbmeb-3073	123	28	treasury	treasury	NOUN
ajbmeb-3073	123	29	execution	execution	NOUN
ajbmeb-3073	123	30	.	.	PUNCT
ajbmeb-3073	124	1	given	give	VERB
ajbmeb-3073	124	2	the	the	DET
ajbmeb-3073	124	3	specifics	specific	NOUN
ajbmeb-3073	124	4	of	of	ADP
ajbmeb-3073	124	5	their	their	PRON
ajbmeb-3073	124	6	operations	operation	NOUN
ajbmeb-3073	124	7	,	,	PUNCT
ajbmeb-3073	124	8	higher	high	ADJ
ajbmeb-3073	124	9	education	education	NOUN
ajbmeb-3073	124	10	institutions	institution	NOUN
ajbmeb-3073	124	11	must	must	AUX
ajbmeb-3073	124	12	consider	consider	VERB
ajbmeb-3073	124	13	the	the	DET
ajbmeb-3073	124	14	timing	timing	NOUN
ajbmeb-3073	124	15	of	of	ADP
ajbmeb-3073	124	16	revenue	revenue	NOUN
ajbmeb-3073	124	17	recognition	recognition	NOUN
ajbmeb-3073	124	18	,	,	PUNCT
ajbmeb-3073	124	19	acknowledgement	acknowledgement	NOUN
ajbmeb-3073	124	20	of	of	ADP
ajbmeb-3073	124	21	revenues	revenue	NOUN
ajbmeb-3073	124	22	and	and	CCONJ
ajbmeb-3073	124	23	receipts	receipt	NOUN
ajbmeb-3073	124	24	,	,	PUNCT
ajbmeb-3073	124	25	consistency	consistency	NOUN
ajbmeb-3073	124	26	between	between	ADP
ajbmeb-3073	124	27	revenues	revenue	NOUN
ajbmeb-3073	124	28	and	and	CCONJ
ajbmeb-3073	124	29	expenses	expense	NOUN
ajbmeb-3073	124	30	,	,	PUNCT
ajbmeb-3073	124	31	classification	classification	NOUN
ajbmeb-3073	124	32	and	and	CCONJ
ajbmeb-3073	124	33	financing	financing	NOUN
ajbmeb-3073	124	34	of	of	ADP
ajbmeb-3073	124	35	expenses	expense	NOUN
ajbmeb-3073	124	36	,	,	PUNCT
ajbmeb-3073	124	37	and	and	CCONJ
ajbmeb-3073	124	38	the	the	DET
ajbmeb-3073	124	39	theoretical	theoretical	ADJ
ajbmeb-3073	124	40	foundations	foundation	NOUN
ajbmeb-3073	124	41	of	of	ADP
ajbmeb-3073	124	42	fund	fund	NOUN
ajbmeb-3073	124	43	accounting	account	VERB
ajbmeb-3073	124	44	for	for	ADP
ajbmeb-3073	124	45	each	each	DET
ajbmeb-3073	124	46	source	source	NOUN
ajbmeb-3073	124	47	of	of	ADP
ajbmeb-3073	124	48	financing	financing	NOUN
ajbmeb-3073	124	49	,	,	PUNCT
ajbmeb-3073	124	50	reflecting	reflect	VERB
ajbmeb-3073	124	51	their	their	PRON
ajbmeb-3073	124	52	unique	unique	ADJ
ajbmeb-3073	124	53	characteristics	characteristic	NOUN
ajbmeb-3073	124	54	.	.	PUNCT
ajbmeb-3073	125	1	references	reference	NOUN
ajbmeb-3073	125	2	1	1	NUM
ajbmeb-3073	125	3	.	.	PUNCT
ajbmeb-3073	125	4	abdullayeva	abdullayeva	PROPN
ajbmeb-3073	125	5	sh	sh	PROPN
ajbmeb-3073	125	6	.	.	PROPN
ajbmeb-3073	125	7	,	,	PUNCT
ajbmeb-3073	125	8	qurbonov	qurbonov	PROPN
ajbmeb-3073	125	9	q.	q.	PROPN
ajbmeb-3073	125	10	accounting	accounting	PROPN
ajbmeb-3073	125	11	:	:	PUNCT
ajbmeb-3073	125	12	textbook	textbook	NOUN
ajbmeb-3073	125	13	.	.	PUNCT
ajbmeb-3073	126	1	–	–	PUNCT
ajbmeb-3073	126	2	tashkent	tashkent	NOUN
ajbmeb-3073	126	3	:	:	PUNCT
ajbmeb-3073	126	4	“	"	PUNCT
ajbmeb-3073	126	5	iqtisod	iqtisod	ADJ
ajbmeb-3073	126	6	-	-	PUNCT
ajbmeb-3073	126	7	moliya	moliya	NOUN
ajbmeb-3073	126	8	,	,	PUNCT
ajbmeb-3073	126	9	”	"	PUNCT
ajbmeb-3073	126	10	2020	2020	NUM
ajbmeb-3073	126	11	.	.	PUNCT
ajbmeb-3073	127	1	2	2	X
ajbmeb-3073	127	2	.	.	X
ajbmeb-3073	127	3	tursunov	tursunov	PROPN
ajbmeb-3073	127	4	b.o	b.o	PROPN
ajbmeb-3073	127	5	.	.	PROPN
ajbmeb-3073	127	6	,	,	PUNCT
ajbmeb-3073	127	7	urozboev	urozboev	PROPN
ajbmeb-3073	127	8	m.o	m.o	PROPN
ajbmeb-3073	127	9	.	.	PROPN
ajbmeb-3073	127	10	financial	financial	ADJ
ajbmeb-3073	127	11	reporting	reporting	NOUN
ajbmeb-3073	127	12	and	and	CCONJ
ajbmeb-3073	127	13	analysis	analysis	NOUN
ajbmeb-3073	127	14	.	.	PUNCT
ajbmeb-3073	128	1	–	–	PUNCT
ajbmeb-3073	128	2	tashkent	tashkent	NOUN
ajbmeb-3073	128	3	:	:	PUNCT
ajbmeb-3073	128	4	“	"	PUNCT
ajbmeb-3073	128	5	fan	fan	PROPN
ajbmeb-3073	128	6	va	va	PROPN
ajbmeb-3073	128	7	texnologiya	texnologiya	PROPN
ajbmeb-3073	128	8	,	,	PUNCT
ajbmeb-3073	128	9	”	"	PUNCT
ajbmeb-3073	128	10	2021	2021	NUM
ajbmeb-3073	128	11	.	.	PUNCT
ajbmeb-3073	129	1	3	3	X
ajbmeb-3073	129	2	.	.	X
ajbmeb-3073	129	3	saidova	saidova	PROPN
ajbmeb-3073	130	1	m.a	m.a	PROPN
ajbmeb-3073	130	2	.	.	PROPN
ajbmeb-3073	130	3	modern	modern	ADJ
ajbmeb-3073	130	4	approaches	approach	NOUN
ajbmeb-3073	130	5	to	to	ADP
ajbmeb-3073	130	6	financial	financial	ADJ
ajbmeb-3073	130	7	management	management	NOUN
ajbmeb-3073	130	8	in	in	ADP
ajbmeb-3073	130	9	the	the	DET
ajbmeb-3073	130	10	higher	high	ADJ
ajbmeb-3073	130	11	education	education	NOUN
ajbmeb-3073	130	12	system	system	NOUN
ajbmeb-3073	130	13	//	//	SYM
ajbmeb-3073	130	14	economy	economy	NOUN
ajbmeb-3073	130	15	and	and	CCONJ
ajbmeb-3073	130	16	innovative	innovative	ADJ
ajbmeb-3073	130	17	technologies	technology	NOUN
ajbmeb-3073	130	18	.	.	PUNCT
ajbmeb-3073	131	1	–	–	PUNCT
ajbmeb-3073	131	2	2022	2022	NUM
ajbmeb-3073	131	3	.	.	PUNCT
ajbmeb-3073	132	1	–	–	PUNCT
ajbmeb-3073	132	2	n.4	n.4	NOUN
ajbmeb-3073	132	3	.	.	NOUN
ajbmeb-3073	133	1	4	4	X
ajbmeb-3073	133	2	.	.	NUM
ajbmeb-3073	133	3	reports	report	NOUN
ajbmeb-3073	133	4	and	and	CCONJ
ajbmeb-3073	133	5	methodological	methodological	ADJ
ajbmeb-3073	133	6	recommendations	recommendation	NOUN
ajbmeb-3073	133	7	of	of	ADP
ajbmeb-3073	133	8	the	the	DET
ajbmeb-3073	133	9	treasury	treasury	PROPN
ajbmeb-3073	133	10	department	department	PROPN
ajbmeb-3073	133	11	under	under	ADP
ajbmeb-3073	133	12	the	the	DET
ajbmeb-3073	133	13	ministry	ministry	PROPN
ajbmeb-3073	133	14	of	of	ADP
ajbmeb-3073	133	15	finance	finance	PROPN
ajbmeb-3073	133	16	.	.	PUNCT
ajbmeb-3073	134	1	–	–	PUNCT
ajbmeb-3073	134	2	www.mf.uz	www.mf.uz	PROPN
ajbmeb-3073	134	3	5	5	NUM
ajbmeb-3073	134	4	.	.	PUNCT
ajbmeb-3073	135	1	horngren	horngren	PROPN
ajbmeb-3073	135	2	c.t	c.t	PROPN
ajbmeb-3073	135	3	.	.	PROPN
ajbmeb-3073	135	4	,	,	PUNCT
ajbmeb-3073	135	5	sundem	sundem	PROPN
ajbmeb-3073	135	6	g.l	g.l	PROPN
ajbmeb-3073	135	7	.	.	PROPN
ajbmeb-3073	135	8	,	,	PUNCT
ajbmeb-3073	135	9	elliott	elliott	PROPN
ajbmeb-3073	135	10	j.a	j.a	PROPN
ajbmeb-3073	135	11	.	.	PROPN
ajbmeb-3073	135	12	introduction	introduction	NOUN
ajbmeb-3073	135	13	to	to	ADP
ajbmeb-3073	135	14	financial	financial	ADJ
ajbmeb-3073	135	15	accounting	accounting	NOUN
ajbmeb-3073	135	16	.	.	PUNCT
ajbmeb-3073	136	1	–	–	PUNCT
ajbmeb-3073	136	2	pearson	pearson	NOUN
ajbmeb-3073	136	3	education	education	NOUN
ajbmeb-3073	136	4	,	,	PUNCT
ajbmeb-3073	136	5	2019	2019	NUM
ajbmeb-3073	136	6	.	.	PUNCT
ajbmeb-3073	137	1	6	6	NUM
ajbmeb-3073	137	2	.	.	X
ajbmeb-3073	137	3	melnik	melnik	PROPN
ajbmeb-3073	137	4	m.v	m.v	PROPN
ajbmeb-3073	137	5	.	.	PROPN
ajbmeb-3073	138	1	accounting	account	VERB
ajbmeb-3073	138	2	in	in	ADP
ajbmeb-3073	138	3	budgetary	budgetary	ADJ
ajbmeb-3073	138	4	institutions	institution	NOUN
ajbmeb-3073	138	5	.	.	PUNCT
ajbmeb-3073	139	1	–	–	PUNCT
ajbmeb-3073	139	2	moscow	moscow	NOUN
ajbmeb-3073	139	3	:	:	PUNCT
ajbmeb-3073	139	4	unity	unity	NOUN
ajbmeb-3073	139	5	-	-	PUNCT
ajbmeb-3073	139	6	dana	dana	PROPN
ajbmeb-3073	139	7	,	,	PUNCT
ajbmeb-3073	139	8	2020	2020	NUM
ajbmeb-3073	139	9	.	.	PUNCT
ajbmeb-3073	140	1	7	7	X
ajbmeb-3073	140	2	.	.	X
ajbmeb-3073	140	3	tarmetov	tarmetov	PROPN
ajbmeb-3073	140	4	sh.x	sh.x	PROPN
ajbmeb-3073	140	5	.	.	PROPN
ajbmeb-3073	140	6	,	,	PUNCT
ajbmeb-3073	140	7	komilov	komilov	PROPN
ajbmeb-3073	140	8	b.b	b.b	PROPN
ajbmeb-3073	140	9	.	.	PROPN
ajbmeb-3073	140	10	accounting	accounting	NOUN
ajbmeb-3073	140	11	of	of	ADP
ajbmeb-3073	140	12	the	the	DET
ajbmeb-3073	140	13	state	state	NOUN
ajbmeb-3073	140	14	budget	budget	NOUN
ajbmeb-3073	140	15	and	and	CCONJ
ajbmeb-3073	140	16	extrabudgetary	extrabudgetary	ADJ
ajbmeb-3073	140	17	funds	fund	NOUN
ajbmeb-3073	140	18	.	.	PUNCT
ajbmeb-3073	141	1	–	–	PUNCT
ajbmeb-3073	141	2	tashkent	tashkent	NOUN
ajbmeb-3073	141	3	:	:	PUNCT
ajbmeb-3073	141	4	“	"	PUNCT
ajbmeb-3073	141	5	iqtisodchi	iqtisodchi	NOUN
ajbmeb-3073	141	6	,	,	PUNCT
ajbmeb-3073	141	7	”	"	PUNCT
ajbmeb-3073	141	8	2019	2019	NUM
ajbmeb-3073	141	9	.	.	PUNCT