id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
issue-2936	Shukhnin, Anton	THE LEGAL REGIME OF BUDGETARY FUNDS: BALANCING EFFICIENT USE AND CONTROL	2025	8	.pdf	application/pdf	5833	243	31	The Budget Code of Ukraine (Articles 20 and 21) establishes the core requirements for program- based budgeting and enshrines among the principles of the budget system: efficiency and performance, targeted use of budget funds, transparency, and public accountability (The Budget Code of Ukraine, 2010). According to the Accounting Chamber, in 2023 alone, violations and deficiencies in the use of budget funds amounted to approximately 60.8 billion UAH, and in 2024 this figure rose sharply to nearly 217.5 billion UAH (The Committee on Budget Issues of the Verkhovna Rada of Ukraine, 2025).	cache/issue-2936.pdf	txt/issue-2936.txt