id sid tid token lemma pos issue-142 1 1 baltic baltic PROPN issue-142 1 2 journal journal PROPN issue-142 1 3 of of ADP issue-142 1 4 economic economic ADJ issue-142 1 5 studies study NOUN issue-142 1 6 35 35 NUM issue-142 1 7 vol vol NOUN issue-142 1 8 . . PROPN issue-142 2 1 2 2 NUM issue-142 2 2 , , PUNCT issue-142 2 3 no no INTJ issue-142 2 4 . . NOUN issue-142 2 5 5 5 NUM issue-142 2 6 , , PUNCT issue-142 2 7 2016 2016 NUM issue-142 2 8 corresponding correspond VERB issue-142 2 9 author author NOUN issue-142 2 10 : : PUNCT issue-142 2 11 1 1 NUM issue-142 2 12 department department NOUN issue-142 2 13 of of ADP issue-142 2 14 finance finance NOUN issue-142 2 15 named name VERB issue-142 2 16 after after ADP issue-142 2 17 s.i s.i PROPN issue-142 2 18 . . PROPN issue-142 2 19 yuriy yuriy PROPN issue-142 2 20 , , PUNCT issue-142 2 21 ternopil ternopil VERB issue-142 2 22 national national ADJ issue-142 2 23 economic economic PROPN issue-142 2 24 university university NOUN issue-142 2 25 . . PUNCT issue-142 3 1 e e X issue-142 3 2 - - NOUN issue-142 3 3 mail mail NOUN issue-142 3 4 : : PUNCT issue-142 3 5 vatslavskyi.oleh@gmail.com vatslavskyi.oleh@gmail.com X issue-142 3 6 question question NOUN issue-142 3 7 of of ADP issue-142 3 8 improvement improvement NOUN issue-142 3 9 of of ADP issue-142 3 10 budget budget NOUN issue-142 3 11 control control NOUN issue-142 3 12 at at ADP issue-142 3 13 the the DET issue-142 3 14 local local ADJ issue-142 3 15 level level NOUN issue-142 3 16 oleg oleg PROPN issue-142 3 17 vatslavskyi1 vatslavskyi1 NOUN issue-142 3 18 ternopil ternopil VERB issue-142 3 19 national national PROPN issue-142 3 20 economic economic PROPN issue-142 3 21 university university PROPN issue-142 3 22 , , PUNCT issue-142 3 23 ukraine ukraine PROPN issue-142 3 24 abstract abstract NOUN issue-142 3 25 . . PUNCT issue-142 4 1 the the DET issue-142 4 2 aim aim NOUN issue-142 4 3 is be AUX issue-142 4 4 to to PART issue-142 4 5 analyse analyse VERB issue-142 4 6 the the DET issue-142 4 7 current current ADJ issue-142 4 8 practice practice NOUN issue-142 4 9 of of ADP issue-142 4 10 budgetary budgetary ADJ issue-142 4 11 control control NOUN issue-142 4 12 to to PART issue-142 4 13 develop develop VERB issue-142 4 14 its its PRON issue-142 4 15 areas area NOUN issue-142 4 16 of of ADP issue-142 4 17 improvement improvement NOUN issue-142 4 18 at at ADP issue-142 4 19 the the DET issue-142 4 20 local local ADJ issue-142 4 21 level level NOUN issue-142 4 22 . . PUNCT issue-142 5 1 the the DET issue-142 5 2 subject subject NOUN issue-142 5 3 of of ADP issue-142 5 4 the the DET issue-142 5 5 research research NOUN issue-142 5 6 is be AUX issue-142 5 7 theoretical theoretical ADJ issue-142 5 8 and and CCONJ issue-142 5 9 methodological methodological ADJ issue-142 5 10 principles principle NOUN issue-142 5 11 of of ADP issue-142 5 12 functioning function VERB issue-142 5 13 of of ADP issue-142 5 14 budgetary budgetary ADJ issue-142 5 15 control control NOUN issue-142 5 16 at at ADP issue-142 5 17 the the DET issue-142 5 18 local local ADJ issue-142 5 19 level level NOUN issue-142 5 20 . . PUNCT issue-142 6 1 the the DET issue-142 6 2 methodological methodological ADJ issue-142 6 3 basis basis NOUN issue-142 6 4 of of ADP issue-142 6 5 the the DET issue-142 6 6 study study NOUN issue-142 6 7 comprises comprise VERB issue-142 6 8 research research NOUN issue-142 6 9 approaches approach NOUN issue-142 6 10 , , PUNCT issue-142 6 11 general general ADJ issue-142 6 12 theoretical theoretical ADJ issue-142 6 13 principles principle NOUN issue-142 6 14 of of ADP issue-142 6 15 scientific scientific ADJ issue-142 6 16 knowledge knowledge NOUN issue-142 6 17 , , PUNCT issue-142 6 18 system system NOUN issue-142 6 19 of of ADP issue-142 6 20 methods method NOUN issue-142 6 21 and and CCONJ issue-142 6 22 techniques technique NOUN issue-142 6 23 . . PUNCT issue-142 7 1 the the DET issue-142 7 2 paper paper NOUN issue-142 7 3 clarifies clarify VERB issue-142 7 4 the the DET issue-142 7 5 nature nature NOUN issue-142 7 6 of of ADP issue-142 7 7 budgetary budgetary ADJ issue-142 7 8 control control NOUN issue-142 7 9 at at ADP issue-142 7 10 the the DET issue-142 7 11 local local ADJ issue-142 7 12 level level NOUN issue-142 7 13 . . PUNCT issue-142 8 1 the the DET issue-142 8 2 main main ADJ issue-142 8 3 bodies body NOUN issue-142 8 4 that that PRON issue-142 8 5 implement implement VERB issue-142 8 6 budget budget NOUN issue-142 8 7 control control NOUN issue-142 8 8 , , PUNCT issue-142 8 9 namely namely ADV issue-142 8 10 the the DET issue-142 8 11 state state NOUN issue-142 8 12 audit audit NOUN issue-142 8 13 office office NOUN issue-142 8 14 , , PUNCT issue-142 8 15 the the DET issue-142 8 16 accounting accounting NOUN issue-142 8 17 chamber chamber PROPN issue-142 8 18 , , PUNCT issue-142 8 19 the the DET issue-142 8 20 state state NOUN issue-142 8 21 treasury treasury PROPN issue-142 8 22 , , PUNCT issue-142 8 23 the the DET issue-142 8 24 state state NOUN issue-142 8 25 fiscal fiscal ADJ issue-142 8 26 service service NOUN issue-142 8 27 , , PUNCT issue-142 8 28 financial financial ADJ issue-142 8 29 and and CCONJ issue-142 8 30 management management NOUN issue-142 8 31 departments department NOUN issue-142 8 32 are be AUX issue-142 8 33 singled single VERB issue-142 8 34 out out ADP issue-142 8 35 . . PUNCT issue-142 9 1 it it PRON issue-142 9 2 is be AUX issue-142 9 3 found find VERB issue-142 9 4 that that SCONJ issue-142 9 5 the the DET issue-142 9 6 leading lead VERB issue-142 9 7 part part NOUN issue-142 9 8 among among ADP issue-142 9 9 all all PRON issue-142 9 10 of of ADP issue-142 9 11 the the DET issue-142 9 12 special special ADJ issue-142 9 13 budgetary budgetary ADJ issue-142 9 14 control control NOUN issue-142 9 15 bodies body NOUN issue-142 9 16 in in ADP issue-142 9 17 the the DET issue-142 9 18 rational rational ADJ issue-142 9 19 and and CCONJ issue-142 9 20 efficient efficient ADJ issue-142 9 21 use use NOUN issue-142 9 22 of of ADP issue-142 9 23 local local ADJ issue-142 9 24 financial financial ADJ issue-142 9 25 resources resource NOUN issue-142 9 26 is be AUX issue-142 9 27 performed perform VERB issue-142 9 28 by by ADP issue-142 9 29 the the DET issue-142 9 30 state state NOUN issue-142 9 31 audit audit NOUN issue-142 9 32 office office NOUN issue-142 9 33 . . PUNCT issue-142 10 1 analysis analysis NOUN issue-142 10 2 of of ADP issue-142 10 3 the the DET issue-142 10 4 state state NOUN issue-142 10 5 audit audit NOUN issue-142 10 6 office office NOUN issue-142 10 7 in in ADP issue-142 10 8 three three NUM issue-142 10 9 regions region NOUN issue-142 10 10 of of ADP issue-142 10 11 ukraine ukraine NOUN issue-142 10 12 for for ADP issue-142 10 13 the the DET issue-142 10 14 period period NOUN issue-142 10 15 2013 2013 NUM issue-142 10 16 - - SYM issue-142 10 17 2015 2015 NUM issue-142 10 18 has have AUX issue-142 10 19 been be AUX issue-142 10 20 carried carry VERB issue-142 10 21 out out ADP issue-142 10 22 . . PUNCT issue-142 11 1 we we PRON issue-142 11 2 distinguish distinguish VERB issue-142 11 3 two two NUM issue-142 11 4 main main ADJ issue-142 11 5 types type NOUN issue-142 11 6 of of ADP issue-142 11 7 violations violation NOUN issue-142 11 8 that that PRON issue-142 11 9 the the DET issue-142 11 10 state state NOUN issue-142 11 11 audit audit NOUN issue-142 11 12 service service NOUN issue-142 11 13 reveals reveal VERB issue-142 11 14 during during ADP issue-142 11 15 its its PRON issue-142 11 16 work work NOUN issue-142 11 17 at at ADP issue-142 11 18 the the DET issue-142 11 19 local local ADJ issue-142 11 20 level level NOUN issue-142 11 21 : : PUNCT issue-142 11 22 1 1 X issue-142 11 23 ) ) PUNCT issue-142 11 24 shortfall shortfall NOUN issue-142 11 25 in in ADP issue-142 11 26 the the DET issue-142 11 27 financial financial ADJ issue-142 11 28 resources resource NOUN issue-142 11 29 of of ADP issue-142 11 30 public public ADJ issue-142 11 31 enterprises enterprise NOUN issue-142 11 32 , , PUNCT issue-142 11 33 institutions institution NOUN issue-142 11 34 and and CCONJ issue-142 11 35 organizations organization NOUN issue-142 11 36 ; ; PUNCT issue-142 11 37 2 2 X issue-142 11 38 ) ) PUNCT issue-142 11 39 violations violation NOUN issue-142 11 40 that that PRON issue-142 11 41 lead lead VERB issue-142 11 42 to to ADP issue-142 11 43 illegal illegal ADJ issue-142 11 44 , , PUNCT issue-142 11 45 non non ADJ issue-142 11 46 - - ADJ issue-142 11 47 target target ADJ issue-142 11 48 costs cost NOUN issue-142 11 49 and and CCONJ issue-142 11 50 shortages shortage NOUN issue-142 11 51 . . PUNCT issue-142 12 1 it it PRON issue-142 12 2 is be AUX issue-142 12 3 proved prove VERB issue-142 12 4 that that SCONJ issue-142 12 5 the the DET issue-142 12 6 efficiency efficiency NOUN issue-142 12 7 of of ADP issue-142 12 8 budgetary budgetary ADJ issue-142 12 9 control control NOUN issue-142 12 10 is be AUX issue-142 12 11 low low ADJ issue-142 12 12 . . PUNCT issue-142 13 1 the the DET issue-142 13 2 paper paper NOUN issue-142 13 3 states state VERB issue-142 13 4 basic basic ADJ issue-142 13 5 problems problem NOUN issue-142 13 6 of of ADP issue-142 13 7 budget budget NOUN issue-142 13 8 control control NOUN issue-142 13 9 at at ADP issue-142 13 10 the the DET issue-142 13 11 local local ADJ issue-142 13 12 level level NOUN issue-142 13 13 , , PUNCT issue-142 13 14 namely namely ADV issue-142 13 15 , , PUNCT issue-142 13 16 low low ADJ issue-142 13 17 income income NOUN issue-142 13 18 funds fund NOUN issue-142 13 19 and and CCONJ issue-142 13 20 reimbursements reimbursement NOUN issue-142 13 21 from from ADP issue-142 13 22 violations violation NOUN issue-142 13 23 revealed reveal VERB issue-142 13 24 by by ADP issue-142 13 25 regulatory regulatory ADJ issue-142 13 26 agencies agency NOUN issue-142 13 27 ; ; PUNCT issue-142 13 28 insufficient insufficient ADJ issue-142 13 29 work work NOUN issue-142 13 30 with with ADP issue-142 13 31 the the DET issue-142 13 32 public public NOUN issue-142 13 33 to to PART issue-142 13 34 explain explain VERB issue-142 13 35 the the DET issue-142 13 36 problems problem NOUN issue-142 13 37 of of ADP issue-142 13 38 budget budget NOUN issue-142 13 39 control control NOUN issue-142 13 40 and and CCONJ issue-142 13 41 eliminate eliminate VERB issue-142 13 42 violations violation NOUN issue-142 13 43 in in ADP issue-142 13 44 the the DET issue-142 13 45 public public ADJ issue-142 13 46 sector sector NOUN issue-142 13 47 ; ; PUNCT issue-142 13 48 lack lack NOUN issue-142 13 49 of of ADP issue-142 13 50 a a DET issue-142 13 51 consolidated consolidated ADJ issue-142 13 52 legal legal ADJ issue-142 13 53 act act NOUN issue-142 13 54 , , PUNCT issue-142 13 55 which which PRON issue-142 13 56 would would AUX issue-142 13 57 have have AUX issue-142 13 58 regulated regulate VERB issue-142 13 59 all all DET issue-142 13 60 the the DET issue-142 13 61 major major ADJ issue-142 13 62 components component NOUN issue-142 13 63 of of ADP issue-142 13 64 budgetary budgetary ADJ issue-142 13 65 control control NOUN issue-142 13 66 ; ; PUNCT issue-142 13 67 insufficient insufficient ADJ issue-142 13 68 use use NOUN issue-142 13 69 of of ADP issue-142 13 70 controlling control VERB issue-142 13 71 and and CCONJ issue-142 13 72 auditing auditing NOUN issue-142 13 73 methods method NOUN issue-142 13 74 aimed aim VERB issue-142 13 75 at at ADP issue-142 13 76 determining determine VERB issue-142 13 77 the the DET issue-142 13 78 effectiveness effectiveness NOUN issue-142 13 79 of of ADP issue-142 13 80 budget budget NOUN issue-142 13 81 funds fund NOUN issue-142 13 82 ; ; PUNCT issue-142 13 83 low low ADJ issue-142 13 84 preventive preventive ADJ issue-142 13 85 function function NOUN issue-142 13 86 on on ADP issue-142 13 87 the the DET issue-142 13 88 part part NOUN issue-142 13 89 of of ADP issue-142 13 90 budget budget NOUN issue-142 13 91 control control NOUN issue-142 13 92 bodies body NOUN issue-142 13 93 . . PUNCT issue-142 14 1 we we PRON issue-142 14 2 offer offer VERB issue-142 14 3 ways way NOUN issue-142 14 4 to to PART issue-142 14 5 improve improve VERB issue-142 14 6 budget budget NOUN issue-142 14 7 control control NOUN issue-142 14 8 at at ADP issue-142 14 9 the the DET issue-142 14 10 local local ADJ issue-142 14 11 level level NOUN issue-142 14 12 through through ADP issue-142 14 13 : : PUNCT issue-142 14 14 standardization standardization NOUN issue-142 14 15 system system NOUN issue-142 14 16 of of ADP issue-142 14 17 budgetary budgetary ADJ issue-142 14 18 control control NOUN issue-142 14 19 in in ADP issue-142 14 20 accordance accordance NOUN issue-142 14 21 with with ADP issue-142 14 22 international international ADJ issue-142 14 23 standards standard NOUN issue-142 14 24 in in ADP issue-142 14 25 connection connection NOUN issue-142 14 26 with with ADP issue-142 14 27 the the DET issue-142 14 28 integration integration NOUN issue-142 14 29 of of ADP issue-142 14 30 ukraine ukraine NOUN issue-142 14 31 into into ADP issue-142 14 32 the the DET issue-142 14 33 eu eu PROPN issue-142 14 34 and and CCONJ issue-142 14 35 the the DET issue-142 14 36 transition transition NOUN issue-142 14 37 to to ADP issue-142 14 38 international international ADJ issue-142 14 39 accounting accounting NOUN issue-142 14 40 standards standard NOUN issue-142 14 41 and and CCONJ issue-142 14 42 reporting report VERB issue-142 14 43 system system NOUN issue-142 14 44 to to PART issue-142 14 45 form form VERB issue-142 14 46 unified unified ADJ issue-142 14 47 control control NOUN issue-142 14 48 procedures procedure NOUN issue-142 14 49 ; ; PUNCT issue-142 14 50 create create VERB issue-142 14 51 a a DET issue-142 14 52 system system NOUN issue-142 14 53 of of ADP issue-142 14 54 unified unified ADJ issue-142 14 55 procedures procedure NOUN issue-142 14 56 of of ADP issue-142 14 57 developing develop VERB issue-142 14 58 a a DET issue-142 14 59 clear clear ADJ issue-142 14 60 concept concept NOUN issue-142 14 61 of of ADP issue-142 14 62 budgetary budgetary ADJ issue-142 14 63 control control NOUN issue-142 14 64 , , PUNCT issue-142 14 65 which which PRON issue-142 14 66 should should AUX issue-142 14 67 be be AUX issue-142 14 68 both both CCONJ issue-142 14 69 scientific scientific ADJ issue-142 14 70 and and CCONJ issue-142 14 71 political political ADJ issue-142 14 72 document document NOUN issue-142 14 73 to to PART issue-142 14 74 enforce enforce VERB issue-142 14 75 , , PUNCT issue-142 14 76 as as SCONJ issue-142 14 77 determined determine VERB issue-142 14 78 by by ADP issue-142 14 79 the the DET issue-142 14 80 law law NOUN issue-142 14 81 ; ; PUNCT issue-142 14 82 creating create VERB issue-142 14 83 for for ADP issue-142 14 84 all all DET issue-142 14 85 budgetary budgetary ADJ issue-142 14 86 control control NOUN issue-142 14 87 bodies body NOUN issue-142 14 88 an an DET issue-142 14 89 integrated integrate VERB issue-142 14 90 database database NOUN issue-142 14 91 related relate VERB issue-142 14 92 to to ADP issue-142 14 93 the the DET issue-142 14 94 certification certification NOUN issue-142 14 95 of of ADP issue-142 14 96 audit audit NOUN issue-142 14 97 results result NOUN issue-142 14 98 ; ; PUNCT issue-142 14 99 developing develop VERB issue-142 14 100 cooperation cooperation NOUN issue-142 14 101 strategy strategy NOUN issue-142 14 102 with with ADP issue-142 14 103 budgetary budgetary ADJ issue-142 14 104 control control NOUN issue-142 14 105 bodies body NOUN issue-142 14 106 of of ADP issue-142 14 107 foreign foreign ADJ issue-142 14 108 countries country NOUN issue-142 14 109 and and CCONJ issue-142 14 110 specialized specialized ADJ issue-142 14 111 international international ADJ issue-142 14 112 organizations organization NOUN issue-142 14 113 , , PUNCT issue-142 14 114 including include VERB issue-142 14 115 participation participation NOUN issue-142 14 116 in in ADP issue-142 14 117 joint joint ADJ issue-142 14 118 training training NOUN issue-142 14 119 sessions session NOUN issue-142 14 120 and and CCONJ issue-142 14 121 parallel parallel ADJ issue-142 14 122 control control NOUN issue-142 14 123 expert expert NOUN issue-142 14 124 and and CCONJ issue-142 14 125 analytical analytical ADJ issue-142 14 126 measures measure NOUN issue-142 14 127 . . PUNCT issue-142 15 1 as as ADP issue-142 15 2 a a DET issue-142 15 3 result result NOUN issue-142 15 4 , , PUNCT issue-142 15 5 the the DET issue-142 15 6 proposed propose VERB issue-142 15 7 measures measure NOUN issue-142 15 8 will will AUX issue-142 15 9 make make VERB issue-142 15 10 it it PRON issue-142 15 11 possible possible ADJ issue-142 15 12 not not PART issue-142 15 13 only only ADV issue-142 15 14 to to PART issue-142 15 15 eliminate eliminate VERB issue-142 15 16 these these DET issue-142 15 17 shortcomings shortcoming NOUN issue-142 15 18 but but CCONJ issue-142 15 19 also also ADV issue-142 15 20 to to PART issue-142 15 21 increase increase VERB issue-142 15 22 efficiency efficiency NOUN issue-142 15 23 , , PUNCT issue-142 15 24 effectiveness effectiveness NOUN issue-142 15 25 and and CCONJ issue-142 15 26 efficacy efficacy NOUN issue-142 15 27 of of ADP issue-142 15 28 budgetary budgetary ADJ issue-142 15 29 control control NOUN issue-142 15 30 at at ADP issue-142 15 31 the the DET issue-142 15 32 local local ADJ issue-142 15 33 level level NOUN issue-142 15 34 . . PUNCT issue-142 16 1 key key ADJ issue-142 16 2 words word NOUN issue-142 16 3 : : PUNCT issue-142 16 4 budget budget NOUN issue-142 16 5 control control NOUN issue-142 16 6 , , PUNCT issue-142 16 7 local local ADJ issue-142 16 8 budgets budget NOUN issue-142 16 9 , , PUNCT issue-142 16 10 violations violation NOUN issue-142 16 11 of of ADP issue-142 16 12 budget budget NOUN issue-142 16 13 legislation legislation NOUN issue-142 16 14 , , PUNCT issue-142 16 15 budget budget NOUN issue-142 16 16 control control NOUN issue-142 16 17 authorities authority NOUN issue-142 16 18 , , PUNCT issue-142 16 19 municipal municipal ADJ issue-142 16 20 budget budget NOUN issue-142 16 21 control control NOUN issue-142 16 22 . . PUNCT issue-142 17 1 jel jel PROPN issue-142 17 2 classification classification NOUN issue-142 17 3 : : PUNCT issue-142 17 4 g g PROPN issue-142 17 5 28 28 NUM issue-142 17 6 , , PUNCT issue-142 17 7 h h NOUN issue-142 17 8 83 83 NUM issue-142 17 9 1 1 NUM issue-142 17 10 . . PUNCT issue-142 18 1 introduction introduction NOUN issue-142 18 2 the the DET issue-142 18 3 economic economic ADJ issue-142 18 4 crisis crisis NOUN issue-142 18 5 brings bring VERB issue-142 18 6 forth forth ADV issue-142 18 7 the the DET issue-142 18 8 issue issue NOUN issue-142 18 9 of of ADP issue-142 18 10 limited limited ADJ issue-142 18 11 budget budget NOUN issue-142 18 12 funds fund NOUN issue-142 18 13 and and CCONJ issue-142 18 14 its its PRON issue-142 18 15 efficient efficient ADJ issue-142 18 16 use use NOUN issue-142 18 17 . . PUNCT issue-142 19 1 each each DET issue-142 19 2 year year NOUN issue-142 19 3 the the DET issue-142 19 4 number number NOUN issue-142 19 5 of of ADP issue-142 19 6 disclosed disclose VERB issue-142 19 7 budget budget NOUN issue-142 19 8 violations violation NOUN issue-142 19 9 increases increase NOUN issue-142 19 10 , , PUNCT issue-142 19 11 indicating indicate VERB issue-142 19 12 the the DET issue-142 19 13 excessive excessive ADJ issue-142 19 14 loss loss NOUN issue-142 19 15 of of ADP issue-142 19 16 state state NOUN issue-142 19 17 material material NOUN issue-142 19 18 and and CCONJ issue-142 19 19 financial financial ADJ issue-142 19 20 resources resource NOUN issue-142 19 21 . . PUNCT issue-142 20 1 reducing reduce VERB issue-142 20 2 the the DET issue-142 20 3 risk risk NOUN issue-142 20 4 of of ADP issue-142 20 5 misuse misuse NOUN issue-142 20 6 can can AUX issue-142 20 7 be be AUX issue-142 20 8 achieved achieve VERB issue-142 20 9 by by ADP issue-142 20 10 increasing increase VERB issue-142 20 11 the the DET issue-142 20 12 efficiency efficiency NOUN issue-142 20 13 of of ADP issue-142 20 14 budgetary budgetary ADJ issue-142 20 15 control control NOUN issue-142 20 16 . . PUNCT issue-142 21 1 measures measure NOUN issue-142 21 2 in in ADP issue-142 21 3 this this DET issue-142 21 4 area area NOUN issue-142 21 5 can can AUX issue-142 21 6 also also ADV issue-142 21 7 lead lead VERB issue-142 21 8 to to ADP issue-142 21 9 the the DET issue-142 21 10 reduction reduction NOUN issue-142 21 11 of of ADP issue-142 21 12 scopes scope NOUN issue-142 21 13 of of ADP issue-142 21 14 budget budget NOUN issue-142 21 15 violations violation NOUN issue-142 21 16 by by ADP issue-142 21 17 state state NOUN issue-142 21 18 enterprises enterprise NOUN issue-142 21 19 , , PUNCT issue-142 21 20 budgetary budgetary ADJ issue-142 21 21 institutions institution NOUN issue-142 21 22 and and CCONJ issue-142 21 23 organizations organization NOUN issue-142 21 24 that that PRON issue-142 21 25 significantly significantly ADV issue-142 21 26 increase increase VERB issue-142 21 27 the the DET issue-142 21 28 efficiency efficiency NOUN issue-142 21 29 of of ADP issue-142 21 30 budget budget NOUN issue-142 21 31 funds fund NOUN issue-142 21 32 . . PUNCT issue-142 22 1 with with ADP issue-142 22 2 this this DET issue-142 22 3 aim aim NOUN issue-142 22 4 in in ADP issue-142 22 5 mind mind NOUN issue-142 22 6 , , PUNCT issue-142 22 7 it it PRON issue-142 22 8 is be AUX issue-142 22 9 considered consider VERB issue-142 22 10 that that SCONJ issue-142 22 11 the the DET issue-142 22 12 improvement improvement NOUN issue-142 22 13 of of ADP issue-142 22 14 budgetary budgetary ADJ issue-142 22 15 control control NOUN issue-142 22 16 itself itself PRON issue-142 22 17 should should AUX issue-142 22 18 be be AUX issue-142 22 19 ensured ensure VERB issue-142 22 20 by by ADP issue-142 22 21 coordinated coordinated ADJ issue-142 22 22 activities activity NOUN issue-142 22 23 of of ADP issue-142 22 24 the the DET issue-142 22 25 bodies body NOUN issue-142 22 26 which which PRON issue-142 22 27 are be AUX issue-142 22 28 part part NOUN issue-142 22 29 of of ADP issue-142 22 30 the the DET issue-142 22 31 relevant relevant ADJ issue-142 22 32 system system NOUN issue-142 22 33 at at ADP issue-142 22 34 all all DET issue-142 22 35 branches branch NOUN issue-142 22 36 of of ADP issue-142 22 37 government government NOUN issue-142 22 38 , , PUNCT issue-142 22 39 which which PRON issue-142 22 40 generally generally ADV issue-142 22 41 meets meet VERB issue-142 22 42 its its PRON issue-142 22 43 purpose purpose NOUN issue-142 22 44 to to PART issue-142 22 45 strengthen strengthen VERB issue-142 22 46 budgetary budgetary ADJ issue-142 22 47 discipline discipline NOUN issue-142 22 48 , , PUNCT issue-142 22 49 ensure ensure VERB issue-142 22 50 the the DET issue-142 22 51 economy economy NOUN issue-142 22 52 of of ADP issue-142 22 53 material material NOUN issue-142 22 54 and and CCONJ issue-142 22 55 financial financial ADJ issue-142 22 56 resources resource NOUN issue-142 22 57 , , PUNCT issue-142 22 58 as as ADV issue-142 22 59 well well ADV issue-142 22 60 as as ADP issue-142 22 61 full full ADJ issue-142 22 62 , , PUNCT issue-142 22 63 timely timely ADJ issue-142 22 64 and and CCONJ issue-142 22 65 appropriate appropriate ADJ issue-142 22 66 use use NOUN issue-142 22 67 of of ADP issue-142 22 68 funds fund NOUN issue-142 22 69 in in ADP issue-142 22 70 the the DET issue-142 22 71 community community NOUN issue-142 22 72 to to PART issue-142 22 73 achieve achieve VERB issue-142 22 74 effective effective ADJ issue-142 22 75 results result NOUN issue-142 22 76 . . PUNCT issue-142 23 1 baltic baltic PROPN issue-142 23 2 journal journal PROPN issue-142 23 3 of of ADP issue-142 23 4 economic economic ADJ issue-142 23 5 studies study NOUN issue-142 23 6 36 36 NUM issue-142 23 7 vol vol NOUN issue-142 23 8 . . PROPN issue-142 24 1 2 2 NUM issue-142 24 2 , , PUNCT issue-142 24 3 no no INTJ issue-142 24 4 . . NOUN issue-142 24 5 5 5 NUM issue-142 24 6 , , PUNCT issue-142 24 7 2016 2016 NUM issue-142 24 8 2 2 NUM issue-142 24 9 . . PUNCT issue-142 24 10 philosophy philosophy NOUN issue-142 24 11 of of ADP issue-142 24 12 budgetary budgetary ADJ issue-142 24 13 control control NOUN issue-142 24 14 at at ADP issue-142 24 15 the the DET issue-142 24 16 local local ADJ issue-142 24 17 level level NOUN issue-142 24 18 budget budget NOUN issue-142 24 19 control control NOUN issue-142 24 20 at at ADP issue-142 24 21 the the DET issue-142 24 22 local local ADJ issue-142 24 23 level level NOUN issue-142 24 24 is be AUX issue-142 24 25 a a DET issue-142 24 26 combination combination NOUN issue-142 24 27 of of ADP issue-142 24 28 control control NOUN issue-142 24 29 measures measure NOUN issue-142 24 30 , , PUNCT issue-142 24 31 carried carry VERB issue-142 24 32 out out ADP issue-142 24 33 by by ADP issue-142 24 34 special special ADJ issue-142 24 35 state state NOUN issue-142 24 36 bodies body NOUN issue-142 24 37 , , PUNCT issue-142 24 38 dealing deal VERB issue-142 24 39 with with ADP issue-142 24 40 the the DET issue-142 24 41 verification verification NOUN issue-142 24 42 of of ADP issue-142 24 43 legality legality NOUN issue-142 24 44 , , PUNCT issue-142 24 45 appropriateness appropriateness NOUN issue-142 24 46 and and CCONJ issue-142 24 47 effectiveness effectiveness NOUN issue-142 24 48 of of ADP issue-142 24 49 the the DET issue-142 24 50 formation formation NOUN issue-142 24 51 , , PUNCT issue-142 24 52 distribution distribution NOUN issue-142 24 53 and and CCONJ issue-142 24 54 use use NOUN issue-142 24 55 of of ADP issue-142 24 56 funds fund NOUN issue-142 24 57 of of ADP issue-142 24 58 state state NOUN issue-142 24 59 and and CCONJ issue-142 24 60 local local ADJ issue-142 24 61 governments government NOUN issue-142 24 62 . . PUNCT issue-142 25 1 the the DET issue-142 25 2 special special ADJ issue-142 25 3 budget budget NOUN issue-142 25 4 control control NOUN issue-142 25 5 authorities authority NOUN issue-142 25 6 in in ADP issue-142 25 7 ukraine ukraine PROPN issue-142 25 8 include include VERB issue-142 25 9 : : PUNCT issue-142 25 10 the the DET issue-142 25 11 state state NOUN issue-142 25 12 audit audit NOUN issue-142 25 13 service service NOUN issue-142 25 14 , , PUNCT issue-142 25 15 the the DET issue-142 25 16 accounting accounting NOUN issue-142 25 17 chamber chamber PROPN issue-142 25 18 , , PUNCT issue-142 25 19 the the DET issue-142 25 20 state state NOUN issue-142 25 21 treasury treasury PROPN issue-142 25 22 , , PUNCT issue-142 25 23 the the DET issue-142 25 24 state state NOUN issue-142 25 25 fiscal fiscal ADJ issue-142 25 26 authorities authority NOUN issue-142 25 27 , , PUNCT issue-142 25 28 financial financial ADJ issue-142 25 29 and and CCONJ issue-142 25 30 management management NOUN issue-142 25 31 departments department NOUN issue-142 25 32 . . PUNCT issue-142 26 1 activities activity NOUN issue-142 26 2 of of ADP issue-142 26 3 fiscal fiscal ADJ issue-142 26 4 services service NOUN issue-142 26 5 are be AUX issue-142 26 6 focused focus VERB issue-142 26 7 primarily primarily ADV issue-142 26 8 on on ADP issue-142 26 9 the the DET issue-142 26 10 proper proper ADJ issue-142 26 11 execution execution NOUN issue-142 26 12 of of ADP issue-142 26 13 budget budget NOUN issue-142 26 14 revenues revenue NOUN issue-142 26 15 , , PUNCT issue-142 26 16 namely namely ADV issue-142 26 17 , , PUNCT issue-142 26 18 monitoring monitor VERB issue-142 26 19 the the DET issue-142 26 20 timeliness timeliness NOUN issue-142 26 21 , , PUNCT issue-142 26 22 accuracy accuracy NOUN issue-142 26 23 and and CCONJ issue-142 26 24 completeness completeness NOUN issue-142 26 25 of of ADP issue-142 26 26 calculation calculation NOUN issue-142 26 27 and and CCONJ issue-142 26 28 payment payment NOUN issue-142 26 29 of of ADP issue-142 26 30 taxes taxis NOUN issue-142 26 31 and and CCONJ issue-142 26 32 other other ADJ issue-142 26 33 mandatory mandatory ADJ issue-142 26 34 payments payment NOUN issue-142 26 35 to to ADP issue-142 26 36 local local ADJ issue-142 26 37 budgets budget NOUN issue-142 26 38 ; ; PUNCT issue-142 26 39 providing provide VERB issue-142 26 40 application application NOUN issue-142 26 41 and and CCONJ issue-142 26 42 timely timely ADJ issue-142 26 43 recovery recovery NOUN issue-142 26 44 of of ADP issue-142 26 45 financial financial ADJ issue-142 26 46 sanctions sanction NOUN issue-142 26 47 amounts amount VERB issue-142 26 48 to to ADP issue-142 26 49 local local ADJ issue-142 26 50 budgets budget NOUN issue-142 26 51 under under ADP issue-142 26 52 existing exist VERB issue-142 26 53 legislation legislation NOUN issue-142 26 54 for for ADP issue-142 26 55 tax tax NOUN issue-142 26 56 laws law NOUN issue-142 26 57 violations violation NOUN issue-142 26 58 , , PUNCT issue-142 26 59 and and CCONJ issue-142 26 60 collection collection NOUN issue-142 26 61 of of ADP issue-142 26 62 administrative administrative ADJ issue-142 26 63 fines fine NOUN issue-142 26 64 ; ; PUNCT issue-142 26 65 inspecting inspect VERB issue-142 26 66 concealment concealment NOUN issue-142 26 67 of of ADP issue-142 26 68 facts fact NOUN issue-142 26 69 and and CCONJ issue-142 26 70 understatement understatement NOUN issue-142 26 71 of of ADP issue-142 26 72 taxes taxis NOUN issue-142 26 73 and and CCONJ issue-142 26 74 other other ADJ issue-142 26 75 mandatory mandatory ADJ issue-142 26 76 payments payment NOUN issue-142 26 77 to to ADP issue-142 26 78 local local ADJ issue-142 26 79 budgets budget NOUN issue-142 26 80 . . PUNCT issue-142 27 1 tasks task NOUN issue-142 27 2 include include VERB issue-142 27 3 the the DET issue-142 27 4 accounting accounting NOUN issue-142 27 5 chamber chamber NOUN issue-142 27 6 to to PART issue-142 27 7 control control VERB issue-142 27 8 : : PUNCT issue-142 27 9 the the DET issue-142 27 10 financing financing NOUN issue-142 27 11 of of ADP issue-142 27 12 national national ADJ issue-142 27 13 programs program NOUN issue-142 27 14 in in ADP issue-142 27 15 the the DET issue-142 27 16 part part NOUN issue-142 27 17 concerning concern VERB issue-142 27 18 the the DET issue-142 27 19 use use NOUN issue-142 27 20 of of ADP issue-142 27 21 the the DET issue-142 27 22 state state NOUN issue-142 27 23 budget budget NOUN issue-142 27 24 of of ADP issue-142 27 25 ukraine ukraine NOUN issue-142 27 26 , , PUNCT issue-142 27 27 legality legality NOUN issue-142 27 28 and and CCONJ issue-142 27 29 efficiency efficiency NOUN issue-142 27 30 of of ADP issue-142 27 31 financial financial ADJ issue-142 27 32 resources resource NOUN issue-142 27 33 allocated allocate VERB issue-142 27 34 from from ADP issue-142 27 35 the the DET issue-142 27 36 state state NOUN issue-142 27 37 budget budget NOUN issue-142 27 38 of of ADP issue-142 27 39 ukraine ukraine NOUN issue-142 27 40 for for ADP issue-142 27 41 the the DET issue-142 27 42 implementation implementation NOUN issue-142 27 43 of of ADP issue-142 27 44 national national ADJ issue-142 27 45 programs program NOUN issue-142 27 46 ; ; PUNCT issue-142 27 47 spending spending NOUN issue-142 27 48 of of ADP issue-142 27 49 government government NOUN issue-142 27 50 agencies agency NOUN issue-142 27 51 and and CCONJ issue-142 27 52 organizations organization NOUN issue-142 27 53 operating operate VERB issue-142 27 54 abroad abroad ADV issue-142 27 55 and and CCONJ issue-142 27 56 financed finance VERB issue-142 27 57 from from ADP issue-142 27 58 the the DET issue-142 27 59 state state NOUN issue-142 27 60 budget budget NOUN issue-142 27 61 of of ADP issue-142 27 62 ukraine ukraine ADJ issue-142 27 63 quarterly quarterly ADJ issue-142 27 64 distribution distribution NOUN issue-142 27 65 revenues revenue NOUN issue-142 27 66 and and CCONJ issue-142 27 67 expenditures expenditure NOUN issue-142 27 68 according accord VERB issue-142 27 69 to to ADP issue-142 27 70 the the DET issue-142 27 71 parameters parameter NOUN issue-142 27 72 of of ADP issue-142 27 73 the the DET issue-142 27 74 budget budget NOUN issue-142 27 75 spending spending NOUN issue-142 27 76 of of ADP issue-142 27 77 earmarked earmark VERB issue-142 27 78 funds fund NOUN issue-142 27 79 ( ( PUNCT issue-142 27 80 on on ADP issue-142 27 81 behalf behalf NOUN issue-142 27 82 of of ADP issue-142 27 83 the the DET issue-142 27 84 verkhovna verkhovna NOUN issue-142 27 85 rada rada PROPN issue-142 27 86 of of ADP issue-142 27 87 ukraine ukraine PROPN issue-142 27 88 ) ) PUNCT issue-142 27 89 ; ; PUNCT issue-142 27 90 intended intend VERB issue-142 27 91 use use NOUN issue-142 27 92 of of ADP issue-142 27 93 funds fund NOUN issue-142 27 94 by by ADP issue-142 27 95 the the DET issue-142 27 96 executive executive ADJ issue-142 27 97 state state PROPN issue-142 27 98 trust trust NOUN issue-142 27 99 funds fund NOUN issue-142 27 100 ( ( PUNCT issue-142 27 101 on on ADP issue-142 27 102 behalf behalf NOUN issue-142 27 103 of of ADP issue-142 27 104 the the DET issue-142 27 105 verkhovna verkhovna NOUN issue-142 27 106 rada rada PROPN issue-142 27 107 of of ADP issue-142 27 108 ukraine ukraine PROPN issue-142 27 109 ) ) PUNCT issue-142 27 110 ; ; PUNCT issue-142 27 111 financing financing NOUN issue-142 27 112 of of ADP issue-142 27 113 national national ADJ issue-142 27 114 programs program NOUN issue-142 27 115 of of ADP issue-142 27 116 economic economic ADJ issue-142 27 117 , , PUNCT issue-142 27 118 scientific scientific ADJ issue-142 27 119 , , PUNCT issue-142 27 120 technical technical ADJ issue-142 27 121 , , PUNCT issue-142 27 122 social social ADJ issue-142 27 123 and and CCONJ issue-142 27 124 cultural cultural ADJ issue-142 27 125 development development NOUN issue-142 27 126 , , PUNCT issue-142 27 127 environmental environmental ADJ issue-142 27 128 protection protection NOUN issue-142 27 129 and and CCONJ issue-142 27 130 other other ADJ issue-142 27 131 programs program NOUN issue-142 27 132 approved approve VERB issue-142 27 133 by by ADP issue-142 27 134 the the DET issue-142 27 135 verkhovna verkhovna NOUN issue-142 27 136 rada rada PROPN issue-142 27 137 of of ADP issue-142 27 138 ukraine ukraine PROPN issue-142 27 139 ( ( PUNCT issue-142 27 140 on on ADP issue-142 27 141 behalf behalf NOUN issue-142 27 142 of of ADP issue-142 27 143 the the DET issue-142 27 144 verkhovna verkhovna NOUN issue-142 27 145 rada rada PROPN issue-142 27 146 of of ADP issue-142 27 147 ukraine ukraine PROPN issue-142 27 148 and and CCONJ issue-142 27 149 its its PRON issue-142 27 150 committees committee NOUN issue-142 27 151 ) ) PUNCT issue-142 27 152 . . PUNCT issue-142 28 1 the the DET issue-142 28 2 state state NOUN issue-142 28 3 audit audit NOUN issue-142 28 4 service service NOUN issue-142 28 5 , , PUNCT issue-142 28 6 the the DET issue-142 28 7 accounting accounting NOUN issue-142 28 8 chamber chamber PROPN issue-142 28 9 , , PUNCT issue-142 28 10 the the DET issue-142 28 11 state state NOUN issue-142 28 12 treasury treasury PROPN issue-142 28 13 , , PUNCT issue-142 28 14 financial financial ADJ issue-142 28 15 and and CCONJ issue-142 28 16 management management NOUN issue-142 28 17 departments department NOUN issue-142 28 18 are be AUX issue-142 28 19 accountable accountable ADJ issue-142 28 20 for for ADP issue-142 28 21 the the DET issue-142 28 22 efficient efficient ADJ issue-142 28 23 and and CCONJ issue-142 28 24 responsible responsible ADJ issue-142 28 25 use use NOUN issue-142 28 26 of of ADP issue-142 28 27 public public ADJ issue-142 28 28 funds fund NOUN issue-142 28 29 . . PUNCT issue-142 29 1 the the DET issue-142 29 2 tasks task NOUN issue-142 29 3 of of ADP issue-142 29 4 the the DET issue-142 29 5 state state NOUN issue-142 29 6 audit audit NOUN issue-142 29 7 service service NOUN issue-142 29 8 in in ADP issue-142 29 9 budgetary budgetary ADJ issue-142 29 10 control control NOUN issue-142 29 11 intersect intersect ADJ issue-142 29 12 with with ADP issue-142 29 13 those those PRON issue-142 29 14 of of ADP issue-142 29 15 the the DET issue-142 29 16 accounting accounting NOUN issue-142 29 17 chamber chamber NOUN issue-142 29 18 , , PUNCT issue-142 29 19 namely namely ADV issue-142 29 20 in in ADP issue-142 29 21 terms term NOUN issue-142 29 22 of of ADP issue-142 29 23 monitoring monitor VERB issue-142 29 24 the the DET issue-142 29 25 use use NOUN issue-142 29 26 of of ADP issue-142 29 27 the the DET issue-142 29 28 state state NOUN issue-142 29 29 budget budget NOUN issue-142 29 30 . . PUNCT issue-142 30 1 the the DET issue-142 30 2 accounting accounting PROPN issue-142 30 3 chamber chamber PROPN issue-142 30 4 mainly mainly ADV issue-142 30 5 controls control VERB issue-142 30 6 the the DET issue-142 30 7 central central ADJ issue-142 30 8 state state NOUN issue-142 30 9 administration administration NOUN issue-142 30 10 whereas whereas SCONJ issue-142 30 11 the the DET issue-142 30 12 state state NOUN issue-142 30 13 audit audit NOUN issue-142 30 14 service service NOUN issue-142 30 15 control control NOUN issue-142 30 16 area area NOUN issue-142 30 17 starts start VERB issue-142 30 18 at at ADP issue-142 30 19 budgetary budgetary ADJ issue-142 30 20 institutions institution NOUN issue-142 30 21 in in ADP issue-142 30 22 villages village NOUN issue-142 30 23 and and CCONJ issue-142 30 24 goes go VERB issue-142 30 25 up up ADP issue-142 30 26 to to ADP issue-142 30 27 the the DET issue-142 30 28 ministries ministry NOUN issue-142 30 29 and and CCONJ issue-142 30 30 departments department NOUN issue-142 30 31 . . PUNCT issue-142 31 1 financial financial ADJ issue-142 31 2 management management NOUN issue-142 31 3 and and CCONJ issue-142 31 4 departments department NOUN issue-142 31 5 monitor monitor VERB issue-142 31 6 the the DET issue-142 31 7 targeted target VERB issue-142 31 8 use use NOUN issue-142 31 9 of of ADP issue-142 31 10 funds fund NOUN issue-142 31 11 allocated allocate VERB issue-142 31 12 from from ADP issue-142 31 13 the the DET issue-142 31 14 local local ADJ issue-142 31 15 budget budget NOUN issue-142 31 16 . . PUNCT issue-142 32 1 from from ADP issue-142 32 2 the the DET issue-142 32 3 above above ADV issue-142 32 4 it it PRON issue-142 32 5 follows follow VERB issue-142 32 6 that that SCONJ issue-142 32 7 the the DET issue-142 32 8 state state NOUN issue-142 32 9 audit audit NOUN issue-142 32 10 service service NOUN issue-142 32 11 ranks rank VERB issue-142 32 12 top top NOUN issue-142 32 13 among among ADP issue-142 32 14 all all DET issue-142 32 15 the the DET issue-142 32 16 special special ADJ issue-142 32 17 budget budget NOUN issue-142 32 18 control control NOUN issue-142 32 19 bodies body NOUN issue-142 32 20 in in ADP issue-142 32 21 the the DET issue-142 32 22 rational rational ADJ issue-142 32 23 and and CCONJ issue-142 32 24 efficient efficient ADJ issue-142 32 25 use use NOUN issue-142 32 26 of of ADP issue-142 32 27 local local ADJ issue-142 32 28 financial financial ADJ issue-142 32 29 resources resource NOUN issue-142 32 30 . . PUNCT issue-142 33 1 the the DET issue-142 33 2 state state NOUN issue-142 33 3 audit audit NOUN issue-142 33 4 service service NOUN issue-142 33 5 is be AUX issue-142 33 6 authorized authorize VERB issue-142 33 7 to to PART issue-142 33 8 audit audit VERB issue-142 33 9 , , PUNCT issue-142 33 10 inspect inspect VERB issue-142 33 11 and and CCONJ issue-142 33 12 perform perform VERB issue-142 33 13 checkups checkup NOUN issue-142 33 14 both both CCONJ issue-142 33 15 in in ADP issue-142 33 16 local local ADJ issue-142 33 17 budgets budget NOUN issue-142 33 18 and and CCONJ issue-142 33 19 the the DET issue-142 33 20 municipal municipal ADJ issue-142 33 21 sector sector NOUN issue-142 33 22 . . PUNCT issue-142 34 1 the the DET issue-142 34 2 main main ADJ issue-142 34 3 tasks task NOUN issue-142 34 4 of of ADP issue-142 34 5 the the DET issue-142 34 6 state state NOUN issue-142 34 7 audit audit NOUN issue-142 34 8 service service NOUN issue-142 34 9 in in ADP issue-142 34 10 the the DET issue-142 34 11 area area NOUN issue-142 34 12 of of ADP issue-142 34 13 local local ADJ issue-142 34 14 finance finance NOUN issue-142 34 15 are be AUX issue-142 34 16 : : PUNCT issue-142 34 17 – – PUNCT issue-142 34 18 monitoring monitor VERB issue-142 34 19 the the DET issue-142 34 20 legal legal ADJ issue-142 34 21 , , PUNCT issue-142 34 22 targeted targeted ADJ issue-142 34 23 and and CCONJ issue-142 34 24 efficient efficient ADJ issue-142 34 25 use use NOUN issue-142 34 26 of of ADP issue-142 34 27 local local ADJ issue-142 34 28 budgets budget NOUN issue-142 34 29 and and CCONJ issue-142 34 30 other other ADJ issue-142 34 31 financial financial ADJ issue-142 34 32 and and CCONJ issue-142 34 33 material material ADJ issue-142 34 34 resources resource NOUN issue-142 34 35 of of ADP issue-142 34 36 local local ADJ issue-142 34 37 governments government NOUN issue-142 34 38 ; ; PUNCT issue-142 34 39 – – PUNCT issue-142 34 40 control control NOUN issue-142 34 41 over over ADP issue-142 34 42 the the DET issue-142 34 43 preservation preservation NOUN issue-142 34 44 and and CCONJ issue-142 34 45 use use NOUN issue-142 34 46 of of ADP issue-142 34 47 public public ADJ issue-142 34 48 property property NOUN issue-142 34 49 ; ; PUNCT issue-142 34 50 – – PUNCT issue-142 34 51 monitoring monitoring NOUN issue-142 34 52 of of ADP issue-142 34 53 the the DET issue-142 34 54 condition condition NOUN issue-142 34 55 and and CCONJ issue-142 34 56 reliability reliability NOUN issue-142 34 57 of of ADP issue-142 34 58 accounting accounting NOUN issue-142 34 59 and and CCONJ issue-142 34 60 reporting reporting NOUN issue-142 34 61 in in ADP issue-142 34 62 local local ADJ issue-142 34 63 governments government NOUN issue-142 34 64 , , PUNCT issue-142 34 65 public public ADJ issue-142 34 66 institutions institution NOUN issue-142 34 67 as as ADV issue-142 34 68 well well ADV issue-142 34 69 as as ADP issue-142 34 70 companies company NOUN issue-142 34 71 and and CCONJ issue-142 34 72 organizations organization NOUN issue-142 34 73 that that PRON issue-142 34 74 receive receive VERB issue-142 34 75 funds fund NOUN issue-142 34 76 from from ADP issue-142 34 77 local local ADJ issue-142 34 78 budgets budget NOUN issue-142 34 79 ; ; PUNCT issue-142 34 80 – – PUNCT issue-142 34 81 developing develop VERB issue-142 34 82 proposals proposal NOUN issue-142 34 83 to to PART issue-142 34 84 eliminate eliminate VERB issue-142 34 85 shortcomings shortcoming NOUN issue-142 34 86 and and CCONJ issue-142 34 87 violations violation NOUN issue-142 34 88 ; ; PUNCT issue-142 34 89 – – PUNCT issue-142 34 90 carrying carry VERB issue-142 34 91 out out ADP issue-142 34 92 systematic systematic ADJ issue-142 34 93 analysis analysis NOUN issue-142 34 94 of of ADP issue-142 34 95 the the DET issue-142 34 96 circumstances circumstance NOUN issue-142 34 97 and and CCONJ issue-142 34 98 reasons reason NOUN issue-142 34 99 that that PRON issue-142 34 100 contribute contribute VERB issue-142 34 101 to to ADP issue-142 34 102 budget budget NOUN issue-142 34 103 violations violation NOUN issue-142 34 104 and and CCONJ issue-142 34 105 measures measure NOUN issue-142 34 106 to to PART issue-142 34 107 prevent prevent VERB issue-142 34 108 them they PRON issue-142 34 109 ( ( PUNCT issue-142 34 110 malaieva malaieva PROPN issue-142 34 111 , , PUNCT issue-142 34 112 2011 2011 NUM issue-142 34 113 ) ) PUNCT issue-142 34 114 . . PUNCT issue-142 35 1 also also ADV issue-142 35 2 , , PUNCT issue-142 35 3 the the DET issue-142 35 4 state state NOUN issue-142 35 5 audit audit NOUN issue-142 35 6 service service NOUN issue-142 35 7 controls control NOUN issue-142 35 8 , , PUNCT issue-142 35 9 in in ADP issue-142 35 10 particular particular ADJ issue-142 35 11 , , PUNCT issue-142 35 12 the the DET issue-142 35 13 following following NOUN issue-142 35 14 : : PUNCT issue-142 35 15 performing perform VERB issue-142 35 16 the the DET issue-142 35 17 functions function NOUN issue-142 35 18 of of ADP issue-142 35 19 state state NOUN issue-142 35 20 property property NOUN issue-142 35 21 management management NOUN issue-142 35 22 ; ; PUNCT issue-142 35 23 targeted target VERB issue-142 35 24 use use NOUN issue-142 35 25 of of ADP issue-142 35 26 state state NOUN issue-142 35 27 and and CCONJ issue-142 35 28 local local ADJ issue-142 35 29 budgets budget NOUN issue-142 35 30 , , PUNCT issue-142 35 31 loans loan NOUN issue-142 35 32 received receive VERB issue-142 35 33 under under ADP issue-142 35 34 the the DET issue-142 35 35 state state NOUN issue-142 35 36 guarantees guarantee NOUN issue-142 35 37 and and CCONJ issue-142 35 38 their their PRON issue-142 35 39 timely timely ADJ issue-142 35 40 return return NOUN issue-142 35 41 ; ; PUNCT issue-142 35 42 drawing draw VERB issue-142 35 43 up up ADP issue-142 35 44 the the DET issue-142 35 45 budget budget NOUN issue-142 35 46 reporting reporting NOUN issue-142 35 47 , , PUNCT issue-142 35 48 budget budget NOUN issue-142 35 49 programs program NOUN issue-142 35 50 and and CCONJ issue-142 35 51 reports report NOUN issue-142 35 52 on on ADP issue-142 35 53 their their PRON issue-142 35 54 performance performance NOUN issue-142 35 55 , , PUNCT issue-142 35 56 estimates estimate NOUN issue-142 35 57 and and CCONJ issue-142 35 58 other other ADJ issue-142 35 59 documents document NOUN issue-142 35 60 used use VERB issue-142 35 61 in in ADP issue-142 35 62 the the DET issue-142 35 63 implementation implementation NOUN issue-142 35 64 of of ADP issue-142 35 65 the the DET issue-142 35 66 budget budget NOUN issue-142 35 67 ; ; PUNCT issue-142 35 68 state state NOUN issue-142 35 69 and and CCONJ issue-142 35 70 conditions condition NOUN issue-142 35 71 of of ADP issue-142 35 72 internal internal ADJ issue-142 35 73 control control NOUN issue-142 35 74 and and CCONJ issue-142 35 75 audit audit NOUN issue-142 35 76 of of ADP issue-142 35 77 budget budget NOUN issue-142 35 78 funds fund NOUN issue-142 35 79 administrators administrator NOUN issue-142 35 80 ( ( PUNCT issue-142 35 81 kopen kopen PROPN issue-142 35 82 ' ' NUM issue-142 35 83 , , PUNCT issue-142 35 84 2012 2012 NUM issue-142 35 85 ) ) PUNCT issue-142 35 86 . . PUNCT issue-142 36 1 3 3 X issue-142 36 2 . . X issue-142 37 1 the the DET issue-142 37 2 activities activity NOUN issue-142 37 3 of of ADP issue-142 37 4 the the DET issue-142 37 5 state state NOUN issue-142 37 6 audit audit NOUN issue-142 37 7 service service NOUN issue-142 37 8 during during ADP issue-142 37 9 its its PRON issue-142 37 10 work work NOUN issue-142 37 11 , , PUNCT issue-142 37 12 the the DET issue-142 37 13 state state NOUN issue-142 37 14 audit audit NOUN issue-142 37 15 service service NOUN issue-142 37 16 finds find VERB issue-142 37 17 most most ADJ issue-142 37 18 violations violation NOUN issue-142 37 19 concerning concern VERB issue-142 37 20 the the DET issue-142 37 21 shortfall shortfall NOUN issue-142 37 22 in in ADP issue-142 37 23 the the DET issue-142 37 24 financial financial ADJ issue-142 37 25 resources resource NOUN issue-142 37 26 of of ADP issue-142 37 27 public public ADJ issue-142 37 28 enterprises enterprise NOUN issue-142 37 29 , , PUNCT issue-142 37 30 institutions institution NOUN issue-142 37 31 and and CCONJ issue-142 37 32 organizations organization NOUN issue-142 37 33 , , PUNCT issue-142 37 34 as as ADV issue-142 37 35 well well ADV issue-142 37 36 as as ADP issue-142 37 37 violations violation NOUN issue-142 37 38 that that PRON issue-142 37 39 lead lead VERB issue-142 37 40 to to ADP issue-142 37 41 illegal illegal ADJ issue-142 37 42 , , PUNCT issue-142 37 43 non non ADJ issue-142 37 44 - - ADJ issue-142 37 45 target target ADJ issue-142 37 46 costs cost NOUN issue-142 37 47 and and CCONJ issue-142 37 48 shortages shortage NOUN issue-142 37 49 . . PUNCT issue-142 38 1 thus thus ADV issue-142 38 2 , , PUNCT issue-142 38 3 according accord VERB issue-142 38 4 to to ADP issue-142 38 5 the the DET issue-142 38 6 analytical analytical ADJ issue-142 38 7 data datum NOUN issue-142 38 8 of of ADP issue-142 38 9 the the DET issue-142 38 10 state state NOUN issue-142 38 11 audit audit NOUN issue-142 38 12 service service NOUN issue-142 38 13 in in ADP issue-142 38 14 2013 2013 NUM issue-142 38 15 in in ADP issue-142 38 16 ternopil ternopil ADJ issue-142 38 17 region region NOUN issue-142 38 18 it it PRON issue-142 38 19 revealed reveal VERB issue-142 38 20 violations violation NOUN issue-142 38 21 that that PRON issue-142 38 22 led lead VERB issue-142 38 23 to to ADP issue-142 38 24 the the DET issue-142 38 25 shortfall shortfall NOUN issue-142 38 26 in in ADP issue-142 38 27 the the DET issue-142 38 28 financial financial ADJ issue-142 38 29 resources resource NOUN issue-142 38 30 of of ADP issue-142 38 31 enterprises enterprise NOUN issue-142 38 32 , , PUNCT issue-142 38 33 institutions institution NOUN issue-142 38 34 , , PUNCT issue-142 38 35 organizations organization NOUN issue-142 38 36 , , PUNCT issue-142 38 37 amounting amount VERB issue-142 38 38 to to ADP issue-142 38 39 27.158 27.158 NUM issue-142 38 40 million million NUM issue-142 38 41 uah uah NOUN issue-142 38 42 . . PUNCT issue-142 39 1 the the DET issue-142 39 2 revenue revenue NOUN issue-142 39 3 level level NOUN issue-142 39 4 of of ADP issue-142 39 5 these these DET issue-142 39 6 funds fund NOUN issue-142 39 7 was be AUX issue-142 39 8 only only ADV issue-142 39 9 31 31 NUM issue-142 39 10 % % NOUN issue-142 39 11 . . PUNCT issue-142 40 1 similar similar ADJ issue-142 40 2 violations violation NOUN issue-142 40 3 were be AUX issue-142 40 4 detected detect VERB issue-142 40 5 in in ADP issue-142 40 6 kirovohrad kirovohrad PROPN issue-142 40 7 and and CCONJ issue-142 40 8 dnipropetrovsk dnipropetrovsk NOUN issue-142 40 9 regions region NOUN issue-142 40 10 amounted amount VERB issue-142 40 11 to to ADP issue-142 40 12 12.517 12.517 NUM issue-142 40 13 million million NUM issue-142 40 14 uah uah ADJ issue-142 40 15 and and CCONJ issue-142 40 16 317.058 317.058 NUM issue-142 40 17 million million NUM issue-142 40 18 uah uah NOUN issue-142 40 19 respectively respectively ADV issue-142 40 20 . . PUNCT issue-142 41 1 the the DET issue-142 41 2 level level NOUN issue-142 41 3 of of ADP issue-142 41 4 income income NOUN issue-142 41 5 they they PRON issue-142 41 6 made make VERB issue-142 41 7 was be AUX issue-142 41 8 55 55 NUM issue-142 41 9 % % NOUN issue-142 41 10 and and CCONJ issue-142 41 11 12 12 NUM issue-142 41 12 % % NOUN issue-142 41 13 ( ( PUNCT issue-142 41 14 table table NOUN issue-142 41 15 1 1 NUM issue-142 41 16 ) ) PUNCT issue-142 41 17 . . PUNCT issue-142 42 1 in in ADP issue-142 42 2 2014 2014 NUM issue-142 42 3 , , PUNCT issue-142 42 4 rates rate NOUN issue-142 42 5 of of ADP issue-142 42 6 disclosed disclose VERB issue-142 42 7 violations violation NOUN issue-142 42 8 on on ADP issue-142 42 9 shortfalls shortfall NOUN issue-142 42 10 of of ADP issue-142 42 11 financial financial ADJ issue-142 42 12 resources resource NOUN issue-142 42 13 in in ADP issue-142 42 14 ternopil ternopil PROPN issue-142 42 15 , , PUNCT issue-142 42 16 kirovohrad kirovohrad PROPN issue-142 42 17 and and CCONJ issue-142 42 18 dnipropetrovsk dnipropetrovsk NOUN issue-142 42 19 regions region NOUN issue-142 42 20 decreased decrease VERB issue-142 42 21 as as SCONJ issue-142 42 22 compared compare VERB issue-142 42 23 to to ADP issue-142 42 24 2013 2013 NUM issue-142 42 25 and and CCONJ issue-142 42 26 amounted amount VERB issue-142 42 27 to to ADP issue-142 42 28 8.016 8.016 NUM issue-142 42 29     SPACE issue-142 42 30 million million NUM issue-142 42 31 uah uah NOUN issue-142 42 32 , , PUNCT issue-142 42 33 11.331 11.331 NUM issue-142 42 34     SPACE issue-142 42 35 million million NUM issue-142 42 36 uah uah NOUN issue-142 42 37 and and CCONJ issue-142 42 38 35.552 35.552 NUM issue-142 42 39     SPACE issue-142 42 40 million million NUM issue-142 42 41 uah uah NOUN issue-142 42 42 respectively respectively ADV issue-142 42 43 . . PUNCT issue-142 43 1 the the DET issue-142 43 2 level level NOUN issue-142 43 3 of of ADP issue-142 43 4 revenues revenue NOUN issue-142 43 5 from from ADP issue-142 43 6 these these DET issue-142 43 7 breaches breach NOUN issue-142 43 8 was be AUX issue-142 43 9 46 46 NUM issue-142 43 10 % % NOUN issue-142 43 11 , , PUNCT issue-142 43 12 35 35 NUM issue-142 43 13 % % NOUN issue-142 43 14 and and CCONJ issue-142 43 15 19 19 NUM issue-142 43 16 % % NOUN issue-142 43 17 . . PUNCT issue-142 44 1 this this PRON issue-142 44 2 is be AUX issue-142 44 3 primarily primarily ADV issue-142 44 4 due due ADJ issue-142 44 5 to to ADP issue-142 44 6 poor poor ADJ issue-142 44 7 quality quality NOUN issue-142 44 8 control control NOUN issue-142 44 9 measures measure NOUN issue-142 44 10 and and CCONJ issue-142 44 11 imposition imposition NOUN issue-142 44 12 of of ADP issue-142 44 13 governmental governmental ADJ issue-142 44 14 bans ban NOUN issue-142 44 15 on on ADP issue-142 44 16 auditing auditing NOUN issue-142 44 17 and and CCONJ issue-142 44 18 inspection inspection NOUN issue-142 44 19 activities activity NOUN issue-142 44 20 of of ADP issue-142 44 21 this this DET issue-142 44 22 service service NOUN issue-142 44 23 . . PUNCT issue-142 45 1 in in ADP issue-142 45 2 2015 2015 NUM issue-142 45 3 , , PUNCT issue-142 45 4 the the DET issue-142 45 5 amount amount NOUN issue-142 45 6 of of ADP issue-142 45 7 detected detect VERB issue-142 45 8 violations violation NOUN issue-142 45 9 concerning concern VERB issue-142 45 10 the the DET issue-142 45 11 shortfalls shortfall NOUN issue-142 45 12 in in ADP issue-142 45 13 financial financial ADJ issue-142 45 14 resources resource NOUN issue-142 45 15 in in ADP issue-142 45 16 ternopil ternopil PROPN issue-142 45 17 , , PUNCT issue-142 45 18 kirovohrad kirovohrad PROPN issue-142 45 19 and and CCONJ issue-142 45 20 dnipropetrovsk dnipropetrovsk NOUN issue-142 45 21 regions region NOUN issue-142 45 22 kept keep VERB issue-142 45 23 on on ADP issue-142 45 24 declining decline VERB issue-142 45 25 and and CCONJ issue-142 45 26 amounted amount VERB issue-142 45 27 to to ADP issue-142 45 28 5.222 5.222 NUM issue-142 45 29     SPACE issue-142 45 30 million million NUM issue-142 45 31 uah uah NOUN issue-142 45 32 , , PUNCT issue-142 45 33 4.755 4.755 NUM issue-142 45 34     SPACE issue-142 45 35 million million NUM issue-142 45 36 uah uah NOUN issue-142 45 37 and and CCONJ issue-142 45 38 40.217 40.217 NUM issue-142 45 39 million million NUM issue-142 45 40 uah uah NOUN issue-142 45 41 respectively respectively ADV issue-142 45 42 . . PUNCT issue-142 46 1 the the DET issue-142 46 2 level level NOUN issue-142 46 3 of of ADP issue-142 46 4 revenues revenue NOUN issue-142 46 5 from from ADP issue-142 46 6 these these DET issue-142 46 7 breaches breach NOUN issue-142 46 8 was be AUX issue-142 46 9 62 62 NUM issue-142 46 10 % % NOUN issue-142 46 11 , , PUNCT issue-142 46 12 50 50 NUM issue-142 46 13 % % NOUN issue-142 46 14 and and CCONJ issue-142 46 15 just just ADV issue-142 46 16 baltic baltic ADJ issue-142 46 17 journal journal PROPN issue-142 46 18 of of ADP issue-142 46 19 economic economic ADJ issue-142 46 20 studies study NOUN issue-142 46 21 37 37 NUM issue-142 46 22 vol vol NOUN issue-142 46 23 . . PROPN issue-142 47 1 2 2 NUM issue-142 47 2 , , PUNCT issue-142 47 3 no no INTJ issue-142 47 4 . . NOUN issue-142 47 5 5 5 NUM issue-142 47 6 , , PUNCT issue-142 47 7 2016 2016 NUM issue-142 47 8 8 8 NUM issue-142 47 9 % % NOUN issue-142 47 10 . . PUNCT issue-142 48 1 this this DET issue-142 48 2 situation situation NOUN issue-142 48 3 is be AUX issue-142 48 4 explained explain VERB issue-142 48 5 by by ADP issue-142 48 6 the the DET issue-142 48 7 fact fact NOUN issue-142 48 8 that that SCONJ issue-142 48 9 in in ADP issue-142 48 10 2015 2015 NUM issue-142 48 11 the the DET issue-142 48 12 number number NOUN issue-142 48 13 of of ADP issue-142 48 14 inspected inspect VERB issue-142 48 15 enterprises enterprise NOUN issue-142 48 16 , , PUNCT issue-142 48 17 organizations organization NOUN issue-142 48 18 and and CCONJ issue-142 48 19 institutions institution NOUN issue-142 48 20 declined decline VERB issue-142 48 21 several several ADJ issue-142 48 22 times time NOUN issue-142 48 23 over over ADP issue-142 48 24 the the DET issue-142 48 25 previous previous ADJ issue-142 48 26 years year NOUN issue-142 48 27 . . PUNCT issue-142 49 1 another another DET issue-142 49 2 major major ADJ issue-142 49 3 indicator indicator NOUN issue-142 49 4 of of ADP issue-142 49 5 the the DET issue-142 49 6 state state NOUN issue-142 49 7 audit audit NOUN issue-142 49 8 service service NOUN issue-142 49 9 activities activity NOUN issue-142 49 10 disclosed disclose VERB issue-142 49 11 financial financial ADJ issue-142 49 12 irregularities irregularity NOUN issue-142 49 13 that that PRON issue-142 49 14 led lead VERB issue-142 49 15 to to ADP issue-142 49 16 the the DET issue-142 49 17 illegal illegal ADJ issue-142 49 18 , , PUNCT issue-142 49 19 non non ADJ issue-142 49 20 - - ADJ issue-142 49 21 target target ADJ issue-142 49 22 costs cost NOUN issue-142 49 23 and and CCONJ issue-142 49 24 shortages shortage NOUN issue-142 49 25 . . PUNCT issue-142 50 1 as as ADP issue-142 50 2 for for ADP issue-142 50 3 2013 2013 NUM issue-142 50 4 , , PUNCT issue-142 50 5 the the DET issue-142 50 6 amount amount NOUN issue-142 50 7 of of ADP issue-142 50 8 detected detect VERB issue-142 50 9 violations violation NOUN issue-142 50 10 in in ADP issue-142 50 11 the the DET issue-142 50 12 territories territory NOUN issue-142 50 13 of of ADP issue-142 50 14 ternopil ternopil PROPN issue-142 50 15 , , PUNCT issue-142 50 16 kirovohrad kirovohrad PROPN issue-142 50 17 and and CCONJ issue-142 50 18 dnipropetrovsk dnipropetrovsk NOUN issue-142 50 19 regions region NOUN issue-142 50 20 was be AUX issue-142 50 21 23.378 23.378 NUM issue-142 50 22 million million NUM issue-142 50 23 uah uah NOUN issue-142 50 24 , , PUNCT issue-142 50 25 59.411 59.411 NUM issue-142 50 26 million million NUM issue-142 50 27 uah uah NOUN issue-142 50 28 , , PUNCT issue-142 50 29 and and CCONJ issue-142 50 30 260.017 260.017 NUM issue-142 50 31 million million NUM issue-142 50 32 uah uah NOUN issue-142 50 33 . . PUNCT issue-142 51 1 the the DET issue-142 51 2 level level NOUN issue-142 51 3 of of ADP issue-142 51 4 compensation compensation NOUN issue-142 51 5 was be AUX issue-142 51 6 80 80 NUM issue-142 51 7 % % NOUN issue-142 51 8 , , PUNCT issue-142 51 9 51 51 NUM issue-142 51 10 % % NOUN issue-142 51 11 and and CCONJ issue-142 51 12 20 20 NUM issue-142 51 13 % % NOUN issue-142 51 14 respectively respectively ADV issue-142 51 15 . . PUNCT issue-142 52 1 in in ADP issue-142 52 2 2014 2014 NUM issue-142 52 3 , , PUNCT issue-142 52 4 the the DET issue-142 52 5 state state NOUN issue-142 52 6 audit audit NOUN issue-142 52 7 office office NOUN issue-142 52 8 in in ADP issue-142 52 9 ternopil ternopil PROPN issue-142 52 10 , , PUNCT issue-142 52 11 kirovohrad kirovohrad PROPN issue-142 52 12 and and CCONJ issue-142 52 13 dnipropetrovsk dnipropetrovsk NOUN issue-142 52 14 found find VERB issue-142 52 15 violations violation NOUN issue-142 52 16 amounted amount VERB issue-142 52 17 to to ADP issue-142 52 18 19.285 19.285 NUM issue-142 52 19 million million NUM issue-142 52 20 uah uah NOUN issue-142 52 21 , , PUNCT issue-142 52 22 37.745 37.745 NUM issue-142 52 23     SPACE issue-142 52 24 million million NUM issue-142 52 25 uah uah NOUN issue-142 52 26 and and CCONJ issue-142 52 27 237.498 237.498 NUM issue-142 52 28     SPACE issue-142 52 29 million million NUM issue-142 52 30 uah uah NOUN issue-142 52 31 . . PUNCT issue-142 53 1 the the DET issue-142 53 2 level level NOUN issue-142 53 3 of of ADP issue-142 53 4 compensation compensation NOUN issue-142 53 5 was be AUX issue-142 53 6 67 67 NUM issue-142 53 7 % % NOUN issue-142 53 8 , , PUNCT issue-142 53 9 57 57 NUM issue-142 53 10 % % NOUN issue-142 53 11 and and CCONJ issue-142 53 12 48 48 NUM issue-142 53 13 % % NOUN issue-142 53 14 . . PUNCT issue-142 54 1 in in ADP issue-142 54 2 comparison comparison NOUN issue-142 54 3 with with ADP issue-142 54 4 2013 2013 NUM issue-142 54 5 , , PUNCT issue-142 54 6 the the DET issue-142 54 7 amount amount NOUN issue-142 54 8 of of ADP issue-142 54 9 violations violation NOUN issue-142 54 10 decreased decrease VERB issue-142 54 11 due due ADJ issue-142 54 12 to to ADP issue-142 54 13 significant significant ADJ issue-142 54 14 increase increase NOUN issue-142 54 15 of of ADP issue-142 54 16 checks check NOUN issue-142 54 17 , , PUNCT issue-142 54 18 which which PRON issue-142 54 19 in in ADP issue-142 54 20 turn turn NOUN issue-142 54 21 made make VERB issue-142 54 22 them they PRON issue-142 54 23 ineffective ineffective ADJ issue-142 54 24 . . PUNCT issue-142 55 1 in in ADP issue-142 55 2 2015 2015 NUM issue-142 55 3 , , PUNCT issue-142 55 4 there there PRON issue-142 55 5 was be VERB issue-142 55 6 an an DET issue-142 55 7 increase increase NOUN issue-142 55 8 in in ADP issue-142 55 9 the the DET issue-142 55 10 amount amount NOUN issue-142 55 11 of of ADP issue-142 55 12 detected detect VERB issue-142 55 13 financial financial ADJ issue-142 55 14 irregularities irregularity NOUN issue-142 55 15 that that PRON issue-142 55 16 led lead VERB issue-142 55 17 to to ADP issue-142 55 18 the the DET issue-142 55 19 illegal illegal ADJ issue-142 55 20 , , PUNCT issue-142 55 21 non non ADJ issue-142 55 22 - - ADJ issue-142 55 23 target target ADJ issue-142 55 24 costs cost NOUN issue-142 55 25 and and CCONJ issue-142 55 26 shortages shortage NOUN issue-142 55 27 in in ADP issue-142 55 28 relation relation NOUN issue-142 55 29 to to ADP issue-142 55 30 2014 2014 NUM issue-142 55 31 . . PUNCT issue-142 56 1 these these DET issue-142 56 2 sums sum NOUN issue-142 56 3 in in ADP issue-142 56 4 ternopil ternopil PROPN issue-142 56 5 , , PUNCT issue-142 56 6 kirovohrad kirovohrad PROPN issue-142 56 7 and and CCONJ issue-142 56 8 dnipropetrovsk dnipropetrovsk NOUN issue-142 56 9 regions region NOUN issue-142 56 10 totalled total VERB issue-142 56 11 33.991 33.991 NUM issue-142 56 12 million million NUM issue-142 56 13 uah uah NOUN issue-142 56 14 , , PUNCT issue-142 56 15 46.771 46.771 NUM issue-142 56 16 million million NUM issue-142 56 17 uah uah NOUN issue-142 56 18 and and CCONJ issue-142 56 19 177.877 177.877 NUM issue-142 56 20 million million NUM issue-142 56 21 uah uah NOUN issue-142 56 22 respectively respectively ADV issue-142 56 23 . . PUNCT issue-142 57 1 but but CCONJ issue-142 57 2 the the DET issue-142 57 3 level level NOUN issue-142 57 4 of of ADP issue-142 57 5 compensation compensation NOUN issue-142 57 6 reduced reduce VERB issue-142 57 7 to to ADP issue-142 57 8 48 48 NUM issue-142 57 9 % % NOUN issue-142 57 10 , , PUNCT issue-142 57 11 41 41 NUM issue-142 57 12 % % NOUN issue-142 57 13 and and CCONJ issue-142 57 14 14 14 NUM issue-142 57 15 % % NOUN issue-142 57 16 ( ( PUNCT issue-142 57 17 tab tab NOUN issue-142 57 18 . . NOUN issue-142 57 19 2 2 NUM issue-142 57 20 ) ) PUNCT issue-142 57 21 . . PUNCT issue-142 58 1 this this PRON issue-142 58 2 can can AUX issue-142 58 3 be be AUX issue-142 58 4 explained explain VERB issue-142 58 5 by by ADP issue-142 58 6 employees employee NOUN issue-142 58 7 ' ' PART issue-142 58 8 inefficient inefficient ADJ issue-142 58 9 work work NOUN issue-142 58 10 towards towards ADP issue-142 58 11 reimbursement reimbursement NOUN issue-142 58 12 of of ADP issue-142 58 13 revealed reveal VERB issue-142 58 14 violations violation NOUN issue-142 58 15 , , PUNCT issue-142 58 16 as as SCONJ issue-142 58 17 a a DET issue-142 58 18 control control NOUN issue-142 58 19 measure measure NOUN issue-142 58 20 is be AUX issue-142 58 21 not not PART issue-142 58 22 complete complete ADJ issue-142 58 23 then then ADV issue-142 58 24 when when SCONJ issue-142 58 25 the the DET issue-142 58 26 breach breach NOUN issue-142 58 27 is be AUX issue-142 58 28 revealed reveal VERB issue-142 58 29 , , PUNCT issue-142 58 30 but but CCONJ issue-142 58 31 when when SCONJ issue-142 58 32 this this DET issue-142 58 33 offence offence NOUN issue-142 58 34 is be AUX issue-142 58 35 fully fully ADV issue-142 58 36 refunded refund VERB issue-142 58 37 . . PUNCT issue-142 59 1 4 4 X issue-142 59 2 . . NUM issue-142 59 3 problems problem NOUN issue-142 59 4 and and CCONJ issue-142 59 5 ways way NOUN issue-142 59 6 to to PART issue-142 59 7 improve improve VERB issue-142 59 8 budgetary budgetary ADJ issue-142 59 9 control control NOUN issue-142 59 10 at at ADP issue-142 59 11 the the DET issue-142 59 12 local local ADJ issue-142 59 13 level level NOUN issue-142 59 14 from from ADP issue-142 59 15 the the DET issue-142 59 16 above above NOUN issue-142 59 17 it it PRON issue-142 59 18 should should AUX issue-142 59 19 be be AUX issue-142 59 20 noted note VERB issue-142 59 21 that that SCONJ issue-142 59 22 the the DET issue-142 59 23 effectiveness effectiveness NOUN issue-142 59 24 of of ADP issue-142 59 25 budgetary budgetary ADJ issue-142 59 26 control control NOUN issue-142 59 27 is be AUX issue-142 59 28 low low ADJ issue-142 59 29 . . PUNCT issue-142 60 1 this this PRON issue-142 60 2 is be AUX issue-142 60 3 primarily primarily ADV issue-142 60 4 due due ADJ issue-142 60 5 to to ADP issue-142 60 6 several several ADJ issue-142 60 7 problems problem NOUN issue-142 60 8 in in ADP issue-142 60 9 the the DET issue-142 60 10 implementation implementation NOUN issue-142 60 11 of of ADP issue-142 60 12 budgetary budgetary ADJ issue-142 60 13 control control NOUN issue-142 60 14 at at ADP issue-142 60 15 the the DET issue-142 60 16 local local ADJ issue-142 60 17 level level NOUN issue-142 60 18 , , PUNCT issue-142 60 19 namely namely ADV issue-142 60 20 : : PUNCT issue-142 60 21 – – PUNCT issue-142 60 22 low low ADJ issue-142 60 23 level level NOUN issue-142 60 24 of of ADP issue-142 60 25 financial financial ADJ issue-142 60 26 resources resource NOUN issue-142 60 27 revenue revenue NOUN issue-142 60 28 and and CCONJ issue-142 60 29 reimbursements reimbursement NOUN issue-142 60 30 of of ADP issue-142 60 31 violations violation NOUN issue-142 60 32 revealed reveal VERB issue-142 60 33 by by ADP issue-142 60 34 regulatory regulatory ADJ issue-142 60 35 agencies agency NOUN issue-142 60 36 ; ; PUNCT issue-142 60 37 – – PUNCT issue-142 60 38 insufficient insufficient ADJ issue-142 60 39 work work NOUN issue-142 60 40 with with ADP issue-142 60 41 the the DET issue-142 60 42 public public NOUN issue-142 60 43 to to PART issue-142 60 44 explain explain VERB issue-142 60 45 the the DET issue-142 60 46 problems problem NOUN issue-142 60 47 of of ADP issue-142 60 48 budget budget NOUN issue-142 60 49 control control NOUN issue-142 60 50 and and CCONJ issue-142 60 51 eliminating eliminate VERB issue-142 60 52 violations violation NOUN issue-142 60 53 in in ADP issue-142 60 54 the the DET issue-142 60 55 public public ADJ issue-142 60 56 sector sector NOUN issue-142 60 57 ; ; PUNCT issue-142 60 58 – – PUNCT issue-142 60 59 numerous numerous ADJ issue-142 60 60 unsuccessful unsuccessful ADJ issue-142 60 61 audits audits NOUN issue-142 60 62 and and CCONJ issue-142 60 63 inspections inspection NOUN issue-142 60 64 that that PRON issue-142 60 65 , , PUNCT issue-142 60 66 in in ADP issue-142 60 67 turn turn NOUN issue-142 60 68 , , PUNCT issue-142 60 69 prevent prevent VERB issue-142 60 70 the the DET issue-142 60 71 normal normal ADJ issue-142 60 72 operation operation NOUN issue-142 60 73 of of ADP issue-142 60 74 inspected inspect VERB issue-142 60 75 sites site NOUN issue-142 60 76 ; ; PUNCT issue-142 60 77 – – PUNCT issue-142 60 78 lack lack NOUN issue-142 60 79 of of ADP issue-142 60 80 a a DET issue-142 60 81 single single ADJ issue-142 60 82 consolidated consolidated ADJ issue-142 60 83 legal legal ADJ issue-142 60 84 act act NOUN issue-142 60 85 , , PUNCT issue-142 60 86 which which PRON issue-142 60 87 would would AUX issue-142 60 88 have have AUX issue-142 60 89 regulated regulate VERB issue-142 60 90 all all DET issue-142 60 91 the the DET issue-142 60 92 major major ADJ issue-142 60 93 components component NOUN issue-142 60 94 of of ADP issue-142 60 95 budgetary budgetary ADJ issue-142 60 96 control control NOUN issue-142 60 97 ; ; PUNCT issue-142 60 98 – – PUNCT issue-142 60 99 low low ADJ issue-142 60 100 qualification qualification NOUN issue-142 60 101 of of ADP issue-142 60 102 employees employee NOUN issue-142 60 103 of of ADP issue-142 60 104 budgetary budgetary ADJ issue-142 60 105 control control NOUN issue-142 60 106 bodies body NOUN issue-142 60 107 ; ; PUNCT issue-142 60 108 – – PUNCT issue-142 60 109 insufficient insufficient ADJ issue-142 60 110 use use NOUN issue-142 60 111 of of ADP issue-142 60 112 methods method NOUN issue-142 60 113 in in ADP issue-142 60 114 control control NOUN issue-142 60 115 and and CCONJ issue-142 60 116 auditing auditing NOUN issue-142 60 117 operations operation NOUN issue-142 60 118 aimed aim VERB issue-142 60 119 at at ADP issue-142 60 120 determining determine VERB issue-142 60 121 the the DET issue-142 60 122 effectiveness effectiveness NOUN issue-142 60 123 of of ADP issue-142 60 124 using use VERB issue-142 60 125 budget budget NOUN issue-142 60 126 funds fund NOUN issue-142 60 127 ; ; PUNCT issue-142 60 128 – – PUNCT issue-142 60 129 low low ADJ issue-142 60 130 preventive preventive ADJ issue-142 60 131 function function NOUN issue-142 60 132 on on ADP issue-142 60 133 the the DET issue-142 60 134 part part NOUN issue-142 60 135 of of ADP issue-142 60 136 the the DET issue-142 60 137 budget budget NOUN issue-142 60 138 control control NOUN issue-142 60 139 bodies body NOUN issue-142 60 140 ; ; PUNCT issue-142 60 141 – – PUNCT issue-142 60 142 lack lack NOUN issue-142 60 143 of of ADP issue-142 60 144 a a DET issue-142 60 145 clear clear ADJ issue-142 60 146 state state NOUN issue-142 60 147 policy policy NOUN issue-142 60 148 in in ADP issue-142 60 149 budget budget NOUN issue-142 60 150 control control PROPN issue-142 60 151 sphere sphere ADV issue-142 60 152 . . PUNCT issue-142 61 1 the the DET issue-142 61 2 main main ADJ issue-142 61 3 methodological methodological ADJ issue-142 61 4 drawback drawback NOUN issue-142 61 5 is be AUX issue-142 61 6 the the DET issue-142 61 7 lack lack NOUN issue-142 61 8 of of ADP issue-142 61 9 methodological methodological ADJ issue-142 61 10 support support NOUN issue-142 61 11 of of ADP issue-142 61 12 basic basic ADJ issue-142 61 13 forms form NOUN issue-142 61 14 of of ADP issue-142 61 15 budgetary budgetary ADJ issue-142 61 16 control control NOUN issue-142 61 17 . . PUNCT issue-142 62 1 one one PRON issue-142 62 2 should should AUX issue-142 62 3 also also ADV issue-142 62 4 note note VERB issue-142 62 5 the the DET issue-142 62 6 lack lack NOUN issue-142 62 7 of of ADP issue-142 62 8 use use NOUN issue-142 62 9 by by ADP issue-142 62 10 the the DET issue-142 62 11 state state NOUN issue-142 62 12 audit audit NOUN issue-142 62 13 office office VERB issue-142 62 14 its its PRON issue-142 62 15 powers power NOUN issue-142 62 16 to to PART issue-142 62 17 improve improve VERB issue-142 62 18 the the DET issue-142 62 19 efficiency efficiency NOUN issue-142 62 20 of of ADP issue-142 62 21 budgetary budgetary ADJ issue-142 62 22 control control NOUN issue-142 62 23 , , PUNCT issue-142 62 24 including include VERB issue-142 62 25 the the DET issue-142 62 26 local local ADJ issue-142 62 27 level level NOUN issue-142 62 28 budget budget NOUN issue-142 62 29 violations violation NOUN issue-142 62 30 . . PUNCT issue-142 63 1 table table NOUN issue-142 63 2 1 1 NUM issue-142 63 3 key key ADJ issue-142 63 4 indicators indicator NOUN issue-142 63 5 of of ADP issue-142 63 6 work work NOUN issue-142 63 7 of of ADP issue-142 63 8 the the DET issue-142 63 9 state state NOUN issue-142 63 10 audit audit NOUN issue-142 63 11 service service NOUN issue-142 63 12 ternopil ternopil PROPN issue-142 63 13 kirovohrad kirovohrad PROPN issue-142 63 14 dnipropetrovsk dnipropetrovsk NOUN issue-142 63 15 2013 2013 NUM issue-142 63 16 2014 2014 NUM issue-142 63 17 2015 2015 NUM issue-142 63 18 2013 2013 NUM issue-142 63 19 2014 2014 NUM issue-142 63 20 2015 2015 NUM issue-142 63 21 2013 2013 NUM issue-142 63 22 2014 2014 NUM issue-142 63 23 2015 2015 NUM issue-142 63 24 checked check VERB issue-142 63 25 enterprises enterprise NOUN issue-142 63 26 , , PUNCT issue-142 63 27 institutions institution NOUN issue-142 63 28 and and CCONJ issue-142 63 29 organizations organization NOUN issue-142 63 30 208 208 NUM issue-142 63 31 658 658 NUM issue-142 63 32 160 160 NUM issue-142 63 33 186 186 NUM issue-142 63 34 665 665 NUM issue-142 63 35 90 90 NUM issue-142 63 36 307 307 NUM issue-142 63 37 1087 1087 NUM issue-142 63 38 182 182 NUM issue-142 63 39 found find VERB issue-142 63 40 violations violation NOUN issue-142 63 41 of of ADP issue-142 63 42 the the DET issue-142 63 43 shortfall shortfall NOUN issue-142 63 44 in in ADP issue-142 63 45 financial financial ADJ issue-142 63 46 resources resource NOUN issue-142 63 47 ( ( PUNCT issue-142 63 48 thousand thousand NUM issue-142 63 49 uah uah ADJ issue-142 63 50 ) ) PUNCT issue-142 63 51 27158 27158 NUM issue-142 63 52 8016 8016 NUM issue-142 63 53 5222 5222 NUM issue-142 63 54 12517 12517 NUM issue-142 63 55 11331 11331 NUM issue-142 63 56 4755 4755 NUM issue-142 63 57 317058 317058 NUM issue-142 63 58 35552 35552 NUM issue-142 63 59 40217 40217 NUM issue-142 63 60 provided provide VERB issue-142 63 61 of of ADP issue-142 63 62 financial financial ADJ issue-142 63 63 resources resource NOUN issue-142 63 64 ( ( PUNCT issue-142 63 65 thousand thousand NUM issue-142 63 66 uah uah NOUN issue-142 63 67 ) ) PUNCT issue-142 63 68 8500 8500 NUM issue-142 63 69 3666 3666 NUM issue-142 63 70 3256 3256 NUM issue-142 63 71 6816 6816 NUM issue-142 63 72 3946 3946 NUM issue-142 63 73 2393 2393 NUM issue-142 63 74 38467 38467 NUM issue-142 63 75 6831 6831 NUM issue-142 63 76 3051 3051 NUM issue-142 63 77 the the DET issue-142 63 78 level level NOUN issue-142 63 79 of of ADP issue-142 63 80 financial financial ADJ issue-142 63 81 resources resource NOUN issue-142 63 82 ( ( PUNCT issue-142 63 83 % % NOUN issue-142 63 84 ) ) PUNCT issue-142 63 85 31 31 NUM issue-142 63 86 46 46 NUM issue-142 63 87 62 62 NUM issue-142 63 88 55 55 NUM issue-142 63 89 35 35 NUM issue-142 63 90 50 50 NUM issue-142 63 91 12 12 NUM issue-142 63 92 19 19 NUM issue-142 63 93 8 8 NUM issue-142 63 94 compiled compile VERB issue-142 63 95 by by ADP issue-142 63 96 the the DET issue-142 63 97 author author NOUN issue-142 63 98 based base VERB issue-142 63 99 on on ADP issue-142 63 100 the the DET issue-142 63 101 following follow VERB issue-142 63 102 sources source NOUN issue-142 63 103 ( ( PUNCT issue-142 63 104 annual annual ADJ issue-142 63 105 report report NOUN issue-142 63 106 of of ADP issue-142 63 107 the the DET issue-142 63 108 state state NOUN issue-142 63 109 audit audit PROPN issue-142 63 110 office office NOUN issue-142 63 111 ukraine ukraine NOUN issue-142 63 112 , , PUNCT issue-142 63 113 2013 2013 NUM issue-142 63 114 , , PUNCT issue-142 63 115 2014 2014 NUM issue-142 63 116 , , PUNCT issue-142 63 117 2015 2015 NUM issue-142 63 118 ) ) PUNCT issue-142 63 119 table table NOUN issue-142 63 120 2 2 NUM issue-142 63 121 key key ADJ issue-142 63 122 indicators indicator NOUN issue-142 63 123 of of ADP issue-142 63 124 the the DET issue-142 63 125 work work NOUN issue-142 63 126 of of ADP issue-142 63 127 the the DET issue-142 63 128 state state NOUN issue-142 63 129 audit audit NOUN issue-142 63 130 service service NOUN issue-142 63 131 ternopil ternopil PROPN issue-142 63 132 kirovohrad kirovohrad PROPN issue-142 63 133 dnipropetrovsk dnipropetrovsk NOUN issue-142 63 134 2013 2013 NUM issue-142 63 135 2014 2014 NUM issue-142 63 136 2015 2015 NUM issue-142 63 137 2013 2013 NUM issue-142 63 138 2014 2014 NUM issue-142 63 139 2015 2015 NUM issue-142 63 140 2013 2013 NUM issue-142 63 141 2014 2014 NUM issue-142 63 142 2015 2015 NUM issue-142 63 143 checked check VERB issue-142 63 144 enterprises enterprise NOUN issue-142 63 145 , , PUNCT issue-142 63 146 institutions institution NOUN issue-142 63 147 and and CCONJ issue-142 63 148 organizations organization NOUN issue-142 63 149 208 208 NUM issue-142 63 150 658 658 NUM issue-142 63 151 160 160 NUM issue-142 63 152 186 186 NUM issue-142 63 153 665 665 NUM issue-142 63 154 90 90 NUM issue-142 63 155 307 307 NUM issue-142 63 156 1087 1087 NUM issue-142 63 157 182 182 NUM issue-142 63 158 revealed reveal VERB issue-142 63 159 financial financial ADJ issue-142 63 160 irregularities irregularity NOUN issue-142 63 161 that that PRON issue-142 63 162 led lead VERB issue-142 63 163 to to ADP issue-142 63 164 the the DET issue-142 63 165 illegal illegal ADJ issue-142 63 166 , , PUNCT issue-142 63 167 non non ADJ issue-142 63 168 - - ADJ issue-142 63 169 target target ADJ issue-142 63 170 costs cost NOUN issue-142 63 171 and and CCONJ issue-142 63 172 shortages shortage NOUN issue-142 63 173 ( ( PUNCT issue-142 63 174 thousand thousand NUM issue-142 63 175 uah uah NOUN issue-142 63 176 ) ) PUNCT issue-142 63 177 23378 23378 NUM issue-142 63 178 19285 19285 NUM issue-142 63 179 33991 33991 NUM issue-142 63 180 59411 59411 NUM issue-142 63 181 37745 37745 NUM issue-142 63 182 46771 46771 NUM issue-142 63 183 260017 260017 NUM issue-142 63 184 237408 237408 NUM issue-142 63 185 177877 177877 NUM issue-142 63 186 refunded refund VERB issue-142 63 187 illegal illegal ADJ issue-142 63 188 and and CCONJ issue-142 63 189 inappropriate inappropriate ADJ issue-142 63 190 costs cost NOUN issue-142 63 191 , , PUNCT issue-142 63 192 shortage shortage NOUN issue-142 63 193 ( ( PUNCT issue-142 63 194 thousand thousand NUM issue-142 63 195 uah uah ADJ issue-142 63 196 ) ) PUNCT issue-142 63 197 18730 18730 NUM issue-142 63 198 12821 12821 NUM issue-142 63 199 16198 16198 NUM issue-142 63 200 30086 30086 NUM issue-142 63 201 21505 21505 NUM issue-142 63 202 19372 19372 NUM issue-142 63 203 52385 52385 NUM issue-142 63 204 113091 113091 NUM issue-142 63 205 24584 24584 NUM issue-142 63 206 the the DET issue-142 63 207 level level NOUN issue-142 63 208 of of ADP issue-142 63 209 financial financial ADJ issue-142 63 210 resources resource NOUN issue-142 63 211 ( ( PUNCT issue-142 63 212 % % NOUN issue-142 63 213 ) ) PUNCT issue-142 63 214 80 80 NUM issue-142 63 215 67 67 NUM issue-142 63 216 48 48 NUM issue-142 63 217 51 51 NUM issue-142 63 218 57 57 NUM issue-142 63 219 41 41 NUM issue-142 63 220 20 20 NUM issue-142 63 221 48 48 NUM issue-142 63 222 14 14 NUM issue-142 63 223 compiled compile VERB issue-142 63 224 by by ADP issue-142 63 225 the the DET issue-142 63 226 author author NOUN issue-142 63 227 based base VERB issue-142 63 228 on on ADP issue-142 63 229 the the DET issue-142 63 230 following follow VERB issue-142 63 231 sources source NOUN issue-142 63 232 ( ( PUNCT issue-142 63 233 annual annual ADJ issue-142 63 234 report report NOUN issue-142 63 235 of of ADP issue-142 63 236 the the DET issue-142 63 237 state state NOUN issue-142 63 238 audit audit PROPN issue-142 63 239 office office NOUN issue-142 63 240 ukraine ukraine NOUN issue-142 63 241 , , PUNCT issue-142 63 242 2013 2013 NUM issue-142 63 243 , , PUNCT issue-142 63 244 2014 2014 NUM issue-142 63 245 , , PUNCT issue-142 63 246 2015 2015 NUM issue-142 63 247 ) ) PUNCT issue-142 63 248 baltic baltic ADJ issue-142 63 249 journal journal NOUN issue-142 63 250 of of ADP issue-142 63 251 economic economic ADJ issue-142 63 252 studies study NOUN issue-142 63 253 38 38 NUM issue-142 63 254 vol vol NOUN issue-142 63 255 . . PROPN issue-142 64 1 2 2 NUM issue-142 64 2 , , PUNCT issue-142 64 3 no no INTJ issue-142 64 4 . . NOUN issue-142 64 5 5 5 NUM issue-142 64 6 , , PUNCT issue-142 64 7 2016 2016 NUM issue-142 64 8 another another DET issue-142 64 9 problem problem NOUN issue-142 64 10 to to PART issue-142 64 11 consider consider VERB issue-142 64 12 is be AUX issue-142 64 13 an an DET issue-142 64 14 insufficient insufficient ADJ issue-142 64 15 organization organization NOUN issue-142 64 16 of of ADP issue-142 64 17 interaction interaction NOUN issue-142 64 18 of of ADP issue-142 64 19 authorities authority NOUN issue-142 64 20 exercising exercise VERB issue-142 64 21 control control NOUN issue-142 64 22 in in ADP issue-142 64 23 the the DET issue-142 64 24 public public ADJ issue-142 64 25 sector sector NOUN issue-142 64 26 . . PUNCT issue-142 65 1 based base VERB issue-142 65 2 on on ADP issue-142 65 3 the the DET issue-142 65 4 functions function NOUN issue-142 65 5 , , PUNCT issue-142 65 6 tasks task NOUN issue-142 65 7 and and CCONJ issue-142 65 8 their their PRON issue-142 65 9 respective respective ADJ issue-142 65 10 powers power NOUN issue-142 65 11 , , PUNCT issue-142 65 12 budget budget NOUN issue-142 65 13 control control NOUN issue-142 65 14 authorities authority NOUN issue-142 65 15 and and CCONJ issue-142 65 16 law law NOUN issue-142 65 17 enforcement enforcement NOUN issue-142 65 18 agencies agency NOUN issue-142 65 19 have have VERB issue-142 65 20 to to PART issue-142 65 21 operate operate VERB issue-142 65 22 in in ADP issue-142 65 23 constant constant ADJ issue-142 65 24 interaction interaction NOUN issue-142 65 25 to to PART issue-142 65 26 effectively effectively ADV issue-142 65 27 coordinate coordinate VERB issue-142 65 28 their their PRON issue-142 65 29 actions action NOUN issue-142 65 30 ( ( PUNCT issue-142 65 31 malaieva malaieva PROPN issue-142 65 32 , , PUNCT issue-142 65 33 2011 2011 NUM issue-142 65 34 ) ) PUNCT issue-142 65 35 . . PUNCT issue-142 66 1 after after ADP issue-142 66 2 analysing analyse VERB issue-142 66 3 the the DET issue-142 66 4 problems problem NOUN issue-142 66 5 in in ADP issue-142 66 6 the the DET issue-142 66 7 system system NOUN issue-142 66 8 of of ADP issue-142 66 9 legal legal ADJ issue-142 66 10 , , PUNCT issue-142 66 11 methodological methodological ADJ issue-142 66 12 and and CCONJ issue-142 66 13 organizational organizational ADJ issue-142 66 14 support support NOUN issue-142 66 15 of of ADP issue-142 66 16 budget budget NOUN issue-142 66 17 control control NOUN issue-142 66 18 , , PUNCT issue-142 66 19 we we PRON issue-142 66 20 can can AUX issue-142 66 21 offer offer VERB issue-142 66 22 the the DET issue-142 66 23 following follow VERB issue-142 66 24 directions direction NOUN issue-142 66 25 of of ADP issue-142 66 26 its its PRON issue-142 66 27 reformation reformation NOUN issue-142 66 28 : : PUNCT issue-142 66 29 • • PUNCT issue-142 66 30 develop develop VERB issue-142 66 31 a a DET issue-142 66 32 clear clear ADJ issue-142 66 33 concept concept NOUN issue-142 66 34 of of ADP issue-142 66 35 a a DET issue-142 66 36 unified unified ADJ issue-142 66 37 system system NOUN issue-142 66 38 of of ADP issue-142 66 39 budgetary budgetary ADJ issue-142 66 40 control control NOUN issue-142 66 41 , , PUNCT issue-142 66 42 which which PRON issue-142 66 43 should should AUX issue-142 66 44 be be AUX issue-142 66 45 both both CCONJ issue-142 66 46 scientific scientific ADJ issue-142 66 47 and and CCONJ issue-142 66 48 political political ADJ issue-142 66 49 document document NOUN issue-142 66 50 to to PART issue-142 66 51 enforce enforce VERB issue-142 66 52 , , PUNCT issue-142 66 53 as as SCONJ issue-142 66 54 determined determine VERB issue-142 66 55 by by ADP issue-142 66 56 law law NOUN issue-142 66 57 . . PUNCT issue-142 67 1 as as ADP issue-142 67 2 a a DET issue-142 67 3 scientific scientific ADJ issue-142 67 4 paper paper NOUN issue-142 67 5 the the DET issue-142 67 6 concept concept NOUN issue-142 67 7 should should AUX issue-142 67 8 reflect reflect VERB issue-142 67 9 the the DET issue-142 67 10 theoretical theoretical ADJ issue-142 67 11 and and CCONJ issue-142 67 12 methodological methodological ADJ issue-142 67 13 foundations foundation NOUN issue-142 67 14 of of ADP issue-142 67 15 control control NOUN issue-142 67 16 , , PUNCT issue-142 67 17 while while SCONJ issue-142 67 18 as as ADP issue-142 67 19 a a DET issue-142 67 20 political political ADJ issue-142 67 21 one one NOUN issue-142 67 22 it it PRON issue-142 67 23 has have VERB issue-142 67 24 to to PART issue-142 67 25 formulate formulate VERB issue-142 67 26 the the DET issue-142 67 27 requirements requirement NOUN issue-142 67 28 for for ADP issue-142 67 29 the the DET issue-142 67 30 legal legal ADJ issue-142 67 31 framework framework NOUN issue-142 67 32 to to ADP issue-142 67 33 public public ADJ issue-142 67 34 policy policy NOUN issue-142 67 35 in in ADP issue-142 67 36 the the DET issue-142 67 37 budget budget NOUN issue-142 67 38 control control NOUN issue-142 67 39 sphere sphere NOUN issue-142 67 40 ( ( PUNCT issue-142 67 41 kopen kopen PROPN issue-142 67 42 ' ' NUM issue-142 67 43 , , PUNCT issue-142 67 44 2012 2012 NUM issue-142 67 45 ) ) PUNCT issue-142 67 46 . . PUNCT issue-142 68 1 starting start VERB issue-142 68 2 position position NOUN issue-142 68 3 of of ADP issue-142 68 4 this this DET issue-142 68 5 concept concept NOUN issue-142 68 6 should should AUX issue-142 68 7 be be AUX issue-142 68 8 a a DET issue-142 68 9 clear clear ADJ issue-142 68 10 division division NOUN issue-142 68 11 of of ADP issue-142 68 12 functions function NOUN issue-142 68 13 and and CCONJ issue-142 68 14 powers power NOUN issue-142 68 15 of of ADP issue-142 68 16 external external ADJ issue-142 68 17 and and CCONJ issue-142 68 18 internal internal ADJ issue-142 68 19 budgetary budgetary ADJ issue-142 68 20 control control NOUN issue-142 68 21 and and CCONJ issue-142 68 22 the the DET issue-142 68 23 creation creation NOUN issue-142 68 24 of of ADP issue-142 68 25 the the DET issue-142 68 26 supreme supreme ADJ issue-142 68 27 budgetary budgetary ADJ issue-142 68 28 control control NOUN issue-142 68 29 with with ADP issue-142 68 30 the the DET issue-142 68 31 assignment assignment NOUN issue-142 68 32 of of ADP issue-142 68 33 its its PRON issue-142 68 34 appropriate appropriate ADJ issue-142 68 35 powers power NOUN issue-142 68 36 and and CCONJ issue-142 68 37 its its PRON issue-142 68 38 status status NOUN issue-142 68 39 independent independent ADJ issue-142 68 40 of of ADP issue-142 68 41 branches branch NOUN issue-142 68 42 of of ADP issue-142 68 43 power power NOUN issue-142 68 44 ; ; PUNCT issue-142 68 45 • • X issue-142 68 46 it it PRON issue-142 68 47 is be AUX issue-142 68 48 necessary necessary ADJ issue-142 68 49 to to PART issue-142 68 50 standardize standardize VERB issue-142 68 51 the the DET issue-142 68 52 system system NOUN issue-142 68 53 of of ADP issue-142 68 54 budgetary budgetary ADJ issue-142 68 55 control control NOUN issue-142 68 56 in in ADP issue-142 68 57 accordance accordance NOUN issue-142 68 58 with with ADP issue-142 68 59 international international ADJ issue-142 68 60 standards standard NOUN issue-142 68 61 in in ADP issue-142 68 62 connection connection NOUN issue-142 68 63 with with ADP issue-142 68 64 the the DET issue-142 68 65 integration integration NOUN issue-142 68 66 of of ADP issue-142 68 67 ukraine ukraine NOUN issue-142 68 68 into into ADP issue-142 68 69 the the DET issue-142 68 70 eu eu PROPN issue-142 68 71 and and CCONJ issue-142 68 72 the the DET issue-142 68 73 transition transition NOUN issue-142 68 74 to to ADP issue-142 68 75 international international ADJ issue-142 68 76 accounting accounting NOUN issue-142 68 77 and and CCONJ issue-142 68 78 reporting reporting NOUN issue-142 68 79 standards standard NOUN issue-142 68 80 , , PUNCT issue-142 68 81 and and CCONJ issue-142 68 82 to to PART issue-142 68 83 form form VERB issue-142 68 84 a a DET issue-142 68 85 unified unified ADJ issue-142 68 86 procedure procedure NOUN issue-142 68 87 control control NOUN issue-142 68 88 system system NOUN issue-142 68 89 . . PUNCT issue-142 69 1 undoubtedly undoubtedly ADV issue-142 69 2 , , PUNCT issue-142 69 3 every every DET issue-142 69 4 agency agency NOUN issue-142 69 5 of of ADP issue-142 69 6 budgetary budgetary ADJ issue-142 69 7 control control NOUN issue-142 69 8 system system NOUN issue-142 69 9 has have VERB issue-142 69 10 its its PRON issue-142 69 11 specific specific ADJ issue-142 69 12 goals goal NOUN issue-142 69 13 and and CCONJ issue-142 69 14 objectives objective NOUN issue-142 69 15 , , PUNCT issue-142 69 16 but but CCONJ issue-142 69 17 it it PRON issue-142 69 18 is be AUX issue-142 69 19 reasonable reasonable ADJ issue-142 69 20 to to PART issue-142 69 21 perform perform VERB issue-142 69 22 the the DET issue-142 69 23 inspection inspection NOUN issue-142 69 24 , , PUNCT issue-142 69 25 testing testing NOUN issue-142 69 26 and and CCONJ issue-142 69 27 audit audit NOUN issue-142 69 28 , , PUNCT issue-142 69 29 following follow VERB issue-142 69 30 standardized standardized ADJ issue-142 69 31 programs program NOUN issue-142 69 32 and and CCONJ issue-142 69 33 methodology methodology NOUN issue-142 69 34 ; ; PUNCT issue-142 69 35 • • NUM issue-142 69 36 higher high ADJ issue-142 69 37 budgetary budgetary ADJ issue-142 69 38 control control NOUN issue-142 69 39 authority authority NOUN issue-142 69 40 should should AUX issue-142 69 41 develop develop VERB issue-142 69 42 a a DET issue-142 69 43 system system NOUN issue-142 69 44 of of ADP issue-142 69 45 external external ADJ issue-142 69 46 control control NOUN issue-142 69 47 standards standard NOUN issue-142 69 48 taking take VERB issue-142 69 49 into into ADP issue-142 69 50 account account NOUN issue-142 69 51 intosai intosai ADJ issue-142 69 52 auditing auditing NOUN issue-142 69 53 standards standard NOUN issue-142 69 54 and and CCONJ issue-142 69 55 international international ADJ issue-142 69 56 standards standard NOUN issue-142 69 57 on on ADP issue-142 69 58 auditing auditing NOUN issue-142 69 59 ( ( PUNCT issue-142 69 60 isa isa PROPN issue-142 69 61 ) ) PUNCT issue-142 69 62 ; ; PUNCT issue-142 69 63 • • ADP issue-142 69 64 develop develop VERB issue-142 69 65 and and CCONJ issue-142 69 66 adopt adopt VERB issue-142 69 67 a a DET issue-142 69 68 number number NOUN issue-142 69 69 of of ADP issue-142 69 70 regulations regulation NOUN issue-142 69 71 ( ( PUNCT issue-142 69 72 amendments amendment NOUN issue-142 69 73 to to ADP issue-142 69 74 laws law NOUN issue-142 69 75 ) ) PUNCT issue-142 69 76 , , PUNCT issue-142 69 77 clearly clearly ADV issue-142 69 78 regulating regulate VERB issue-142 69 79 cooperation cooperation NOUN issue-142 69 80 of of ADP issue-142 69 81 budgetary budgetary ADJ issue-142 69 82 control control NOUN issue-142 69 83 bodies body NOUN issue-142 69 84 with with ADP issue-142 69 85 those those PRON issue-142 69 86 of of ADP issue-142 69 87 the the DET issue-142 69 88 interior interior ADJ issue-142 69 89 ministry ministry NOUN issue-142 69 90 , , PUNCT issue-142 69 91 security security NOUN issue-142 69 92 service service NOUN issue-142 69 93 , , PUNCT issue-142 69 94 prosecutor prosecutor NOUN issue-142 69 95 general general NOUN issue-142 69 96 of of ADP issue-142 69 97 ukraine ukraine PROPN issue-142 69 98 , , PUNCT issue-142 69 99 etc etc X issue-142 69 100 . . X issue-142 69 101 , , PUNCT issue-142 69 102 which which PRON issue-142 69 103 in in ADP issue-142 69 104 turn turn NOUN issue-142 69 105 will will AUX issue-142 69 106 reduce reduce VERB issue-142 69 107 duplication duplication NOUN issue-142 69 108 of of ADP issue-142 69 109 relevant relevant ADJ issue-142 69 110 authorities authority NOUN issue-142 69 111 control control PROPN issue-142 69 112 functions function NOUN issue-142 69 113 , , PUNCT issue-142 69 114 as as ADV issue-142 69 115 well well ADV issue-142 69 116 as as ADP issue-142 69 117 the the DET issue-142 69 118 pressure pressure NOUN issue-142 69 119 on on ADP issue-142 69 120 objects object NOUN issue-142 69 121 of of ADP issue-142 69 122 control control NOUN issue-142 69 123 and and CCONJ issue-142 69 124 minimize minimize VERB issue-142 69 125 misunderstandings misunderstanding NOUN issue-142 69 126 and and CCONJ issue-142 69 127 obstacles obstacle NOUN issue-142 69 128 that that PRON issue-142 69 129 reduce reduce VERB issue-142 69 130 efficiency efficiency NOUN issue-142 69 131 ; ; PUNCT issue-142 69 132 • • X issue-142 69 133 it it PRON issue-142 69 134 is be AUX issue-142 69 135 necessary necessary ADJ issue-142 69 136 to to PART issue-142 69 137 create create VERB issue-142 69 138 for for ADP issue-142 69 139 all all DET issue-142 69 140 budgetary budgetary ADJ issue-142 69 141 control control NOUN issue-142 69 142 agencies agency NOUN issue-142 69 143 an an DET issue-142 69 144 integrated integrate VERB issue-142 69 145 database database NOUN issue-142 69 146 related relate VERB issue-142 69 147 to to ADP issue-142 69 148 the the DET issue-142 69 149 certification certification NOUN issue-142 69 150 of of ADP issue-142 69 151 the the DET issue-142 69 152 results result NOUN issue-142 69 153 of of ADP issue-142 69 154 control control NOUN issue-142 69 155 measures measure NOUN issue-142 69 156 . . PUNCT issue-142 70 1 this this DET issue-142 70 2 procedure procedure NOUN issue-142 70 3 is be AUX issue-142 70 4 not not PART issue-142 70 5 simple simple ADJ issue-142 70 6 and and CCONJ issue-142 70 7 requires require VERB issue-142 70 8 certain certain ADJ issue-142 70 9 costs cost NOUN issue-142 70 10 , , PUNCT issue-142 70 11 but but CCONJ issue-142 70 12 without without ADP issue-142 70 13 it it PRON issue-142 70 14 you you PRON issue-142 70 15 can can AUX issue-142 70 16 not not PART issue-142 70 17 perform perform VERB issue-142 70 18 a a DET issue-142 70 19 deep deep ADJ issue-142 70 20 and and CCONJ issue-142 70 21 comprehensive comprehensive ADJ issue-142 70 22 analysis analysis NOUN issue-142 70 23 of of ADP issue-142 70 24 the the DET issue-142 70 25 results result NOUN issue-142 70 26 of of ADP issue-142 70 27 the the DET issue-142 70 28 control control NOUN issue-142 70 29 body body NOUN issue-142 70 30 to to PART issue-142 70 31 determine determine VERB issue-142 70 32 the the DET issue-142 70 33 quality quality NOUN issue-142 70 34 of of ADP issue-142 70 35 control control NOUN issue-142 70 36 measures measure NOUN issue-142 70 37 and and CCONJ issue-142 70 38 vectors vector NOUN issue-142 70 39 of of ADP issue-142 70 40 their their PRON issue-142 70 41 improvement improvement NOUN issue-142 70 42 ; ; PUNCT issue-142 70 43 • • NUM issue-142 70 44 design design VERB issue-142 70 45 a a DET issue-142 70 46 strategy strategy NOUN issue-142 70 47 for for ADP issue-142 70 48 cooperation cooperation NOUN issue-142 70 49 with with ADP issue-142 70 50 the the DET issue-142 70 51 budgetary budgetary ADJ issue-142 70 52 control control NOUN issue-142 70 53 agencies agency NOUN issue-142 70 54 of of ADP issue-142 70 55 foreign foreign ADJ issue-142 70 56 countries country NOUN issue-142 70 57 and and CCONJ issue-142 70 58 specialized specialized ADJ issue-142 70 59 international international ADJ issue-142 70 60 organizations organization NOUN issue-142 70 61 , , PUNCT issue-142 70 62 with with ADP issue-142 70 63 participation participation NOUN issue-142 70 64 in in ADP issue-142 70 65 joint joint ADJ issue-142 70 66 training training NOUN issue-142 70 67 sessions session NOUN issue-142 70 68 and and CCONJ issue-142 70 69 parallel parallel ADJ issue-142 70 70 control control NOUN issue-142 70 71 expert expert NOUN issue-142 70 72 and and CCONJ issue-142 70 73 analytical analytical ADJ issue-142 70 74 activities activity NOUN issue-142 70 75 ; ; PUNCT issue-142 70 76 • • ADP issue-142 70 77 adopt adopt VERB issue-142 70 78 the the DET issue-142 70 79 law law NOUN issue-142 70 80 of of ADP issue-142 70 81 ukraine ukraine NOUN issue-142 70 82 " " PUNCT issue-142 70 83 on on ADP issue-142 70 84 budget budget NOUN issue-142 70 85 control control NOUN issue-142 70 86 " " PUNCT issue-142 70 87 , , PUNCT issue-142 70 88 which which PRON issue-142 70 89 would would AUX issue-142 70 90 regulate regulate VERB issue-142 70 91 all all DET issue-142 70 92 important important ADJ issue-142 70 93 components component NOUN issue-142 70 94 of of ADP issue-142 70 95 this this DET issue-142 70 96 very very ADV issue-142 70 97 important important ADJ issue-142 70 98 process process NOUN issue-142 70 99 for for ADP issue-142 70 100 the the DET issue-142 70 101 life life NOUN issue-142 70 102 of of ADP issue-142 70 103 the the DET issue-142 70 104 state state NOUN issue-142 70 105 , , PUNCT issue-142 70 106 clearly clearly ADV issue-142 70 107 distinguish distinguish VERB issue-142 70 108 between between ADP issue-142 70 109 parliamentary parliamentary ADJ issue-142 70 110 and and CCONJ issue-142 70 111 government government NOUN issue-142 70 112 budgetary budgetary ADJ issue-142 70 113 control control NOUN issue-142 70 114 bodies body NOUN issue-142 70 115 , , PUNCT issue-142 70 116 define define VERB issue-142 70 117 range range NOUN issue-142 70 118 of of ADP issue-142 70 119 budget budget NOUN issue-142 70 120 control control NOUN issue-142 70 121 subjects subject NOUN issue-142 70 122 , , PUNCT issue-142 70 123 the the DET issue-142 70 124 hierarchy hierarchy NOUN issue-142 70 125 of of ADP issue-142 70 126 agencies agency NOUN issue-142 70 127 which which PRON issue-142 70 128 carry carry VERB issue-142 70 129 it it PRON issue-142 70 130 out out ADP issue-142 70 131 , , PUNCT issue-142 70 132 the the DET issue-142 70 133 form form NOUN issue-142 70 134 of of ADP issue-142 70 135 their their PRON issue-142 70 136 organization organization NOUN issue-142 70 137 and and CCONJ issue-142 70 138 interaction interaction NOUN issue-142 70 139 etc etc X issue-142 70 140 . . X issue-142 70 141 ; ; PUNCT issue-142 70 142 • • X issue-142 70 143 increase increase VERB issue-142 70 144 the the DET issue-142 70 145 professional professional ADJ issue-142 70 146 attitude attitude NOUN issue-142 70 147 of of ADP issue-142 70 148 employees employee NOUN issue-142 70 149 of of ADP issue-142 70 150 budgetary budgetary ADJ issue-142 70 151 control control NOUN issue-142 70 152 agencies agency NOUN issue-142 70 153 , , PUNCT issue-142 70 154 namely namely ADV issue-142 70 155 , , PUNCT issue-142 70 156 increase increase VERB issue-142 70 157 the the DET issue-142 70 158 high high ADJ issue-142 70 159 level level NOUN issue-142 70 160 of of ADP issue-142 70 161 their their PRON issue-142 70 162 knowledge knowledge NOUN issue-142 70 163 and and CCONJ issue-142 70 164 training training NOUN issue-142 70 165 through through ADP issue-142 70 166 modernization modernization NOUN issue-142 70 167 of of ADP issue-142 70 168 education education NOUN issue-142 70 169 and and CCONJ issue-142 70 170 reforming reform VERB issue-142 70 171 the the DET issue-142 70 172 civil civil ADJ issue-142 70 173 service service NOUN issue-142 70 174 institutions institution NOUN issue-142 70 175 . . PUNCT issue-142 71 1 attention attention NOUN issue-142 71 2 should should AUX issue-142 71 3 also also ADV issue-142 71 4 be be AUX issue-142 71 5 paid pay VERB issue-142 71 6 to to ADP issue-142 71 7 the the DET issue-142 71 8 fact fact NOUN issue-142 71 9 that that SCONJ issue-142 71 10 staffing staffing NOUN issue-142 71 11 of of ADP issue-142 71 12 the the DET issue-142 71 13 state state NOUN issue-142 71 14 financial financial ADJ issue-142 71 15 inspectors inspector NOUN issue-142 71 16 and and CCONJ issue-142 71 17 auditors auditor NOUN issue-142 71 18 should should AUX issue-142 71 19 be be AUX issue-142 71 20 done do VERB issue-142 71 21 not not PART issue-142 71 22 on on ADP issue-142 71 23 political political ADJ issue-142 71 24 grounds ground NOUN issue-142 71 25 but but CCONJ issue-142 71 26 purely purely ADV issue-142 71 27 on on ADP issue-142 71 28 the the DET issue-142 71 29 professional professional ADJ issue-142 71 30 basis basis NOUN issue-142 71 31 . . PUNCT issue-142 72 1 in in ADP issue-142 72 2 order order NOUN issue-142 72 3 to to PART issue-142 72 4 build build VERB issue-142 72 5 an an DET issue-142 72 6 effective effective ADJ issue-142 72 7 system system NOUN issue-142 72 8 of of ADP issue-142 72 9 budgetary budgetary ADJ issue-142 72 10 control control NOUN issue-142 72 11 it it PRON issue-142 72 12 is be AUX issue-142 72 13 necessary necessary ADJ issue-142 72 14 to to PART issue-142 72 15 comply comply VERB issue-142 72 16 with with ADP issue-142 72 17 the the DET issue-142 72 18 following follow VERB issue-142 72 19 requirements requirement NOUN issue-142 72 20 : : PUNCT issue-142 72 21 – – PUNCT issue-142 72 22 activities activity NOUN issue-142 72 23 of of ADP issue-142 72 24 supervisory supervisory ADJ issue-142 72 25 bodies body NOUN issue-142 72 26 should should AUX issue-142 72 27 be be AUX issue-142 72 28 based base VERB issue-142 72 29 on on ADP issue-142 72 30 the the DET issue-142 72 31 principles principle NOUN issue-142 72 32 of of ADP issue-142 72 33 legality legality NOUN issue-142 72 34 , , PUNCT issue-142 72 35 unity unity NOUN issue-142 72 36 , , PUNCT issue-142 72 37 independence independence NOUN issue-142 72 38 , , PUNCT issue-142 72 39 objectivity objectivity NOUN issue-142 72 40 , , PUNCT issue-142 72 41 planning planning NOUN issue-142 72 42 , , PUNCT issue-142 72 43 competence competence NOUN issue-142 72 44 , , PUNCT issue-142 72 45 efficiency efficiency NOUN issue-142 72 46 , , PUNCT issue-142 72 47 demonstrability demonstrability NOUN issue-142 72 48 , , PUNCT issue-142 72 49 transparency transparency NOUN issue-142 72 50 and and CCONJ issue-142 72 51 compliance compliance NOUN issue-142 72 52 with with ADP issue-142 72 53 professional professional ADJ issue-142 72 54 ethics ethic NOUN issue-142 72 55 ; ; PUNCT issue-142 72 56 – – PUNCT issue-142 72 57 independence independence NOUN issue-142 72 58 of of ADP issue-142 72 59 supervisory supervisory ADJ issue-142 72 60 authorities authority NOUN issue-142 72 61 should should AUX issue-142 72 62 be be AUX issue-142 72 63 secured secure VERB issue-142 72 64 at at ADP issue-142 72 65 the the DET issue-142 72 66 constitutional constitutional ADJ issue-142 72 67 level level NOUN issue-142 72 68 by by ADP issue-142 72 69 providing provide VERB issue-142 72 70 them they PRON issue-142 72 71 special special ADJ issue-142 72 72 status status NOUN issue-142 72 73 ; ; PUNCT issue-142 72 74 – – PUNCT issue-142 72 75 all all DET issue-142 72 76 public public ADJ issue-142 72 77 authorities authority NOUN issue-142 72 78 , , PUNCT issue-142 72 79 regardless regardless ADV issue-142 72 80 of of ADP issue-142 72 81 affiliation affiliation NOUN issue-142 72 82 , , PUNCT issue-142 72 83 should should AUX issue-142 72 84 assist assist VERB issue-142 72 85 supervisory supervisory ADJ issue-142 72 86 authorities authority NOUN issue-142 72 87 in in ADP issue-142 72 88 carrying carry VERB issue-142 72 89 out out ADP issue-142 72 90 their their PRON issue-142 72 91 activities activity NOUN issue-142 72 92 ; ; PUNCT issue-142 72 93 – – PUNCT issue-142 72 94 supervisory supervisory ADJ issue-142 72 95 authorities authority NOUN issue-142 72 96 should should AUX issue-142 72 97 have have VERB issue-142 72 98 the the DET issue-142 72 99 right right NOUN issue-142 72 100 to to PART issue-142 72 101 access access VERB issue-142 72 102 all all DET issue-142 72 103 materials material NOUN issue-142 72 104 of of ADP issue-142 72 105 inspections inspection NOUN issue-142 72 106 conducted conduct VERB issue-142 72 107 by by ADP issue-142 72 108 other other ADJ issue-142 72 109 government government NOUN issue-142 72 110 agencies agency NOUN issue-142 72 111 , , PUNCT issue-142 72 112 as as ADV issue-142 72 113 well well ADV issue-142 72 114 as as ADP issue-142 72 115 during during ADP issue-142 72 116 internal internal ADJ issue-142 72 117 and and CCONJ issue-142 72 118 external external ADJ issue-142 72 119 auditing auditing NOUN issue-142 72 120 of of ADP issue-142 72 121 public public ADJ issue-142 72 122 financial financial ADJ issue-142 72 123 resources resource NOUN issue-142 72 124 and and CCONJ issue-142 72 125 public public ADJ issue-142 72 126 property property NOUN issue-142 72 127 ; ; PUNCT issue-142 72 128 – – PUNCT issue-142 72 129 based base VERB issue-142 72 130 on on ADP issue-142 72 131 the the DET issue-142 72 132 results result NOUN issue-142 72 133 of of ADP issue-142 72 134 control control NOUN issue-142 72 135 measures measure NOUN issue-142 72 136 to to PART issue-142 72 137 prevent prevent VERB issue-142 72 138 and and CCONJ issue-142 72 139 suppress suppress VERB issue-142 72 140 violations violation NOUN issue-142 72 141 , , PUNCT issue-142 72 142 to to PART issue-142 72 143 eliminate eliminate VERB issue-142 72 144 them they PRON issue-142 72 145 and and CCONJ issue-142 72 146 bring bring VERB issue-142 72 147 perpetrators perpetrator NOUN issue-142 72 148 to to ADP issue-142 72 149 justice justice NOUN issue-142 72 150 , , PUNCT issue-142 72 151 supervisory supervisory ADJ issue-142 72 152 authorities authority NOUN issue-142 72 153 should should AUX issue-142 72 154 be be AUX issue-142 72 155 legally legally ADV issue-142 72 156 endowed endow VERB issue-142 72 157 with with ADP issue-142 72 158 a a DET issue-142 72 159 set set NOUN issue-142 72 160 of of ADP issue-142 72 161 administrative administrative ADJ issue-142 72 162 and and CCONJ issue-142 72 163 executive executive ADJ issue-142 72 164 powers power NOUN issue-142 72 165 to to PART issue-142 72 166 implement implement VERB issue-142 72 167 their their PRON issue-142 72 168 decisions decision NOUN issue-142 72 169 taken take VERB issue-142 72 170 as as ADP issue-142 72 171 a a DET issue-142 72 172 result result NOUN issue-142 72 173 of of ADP issue-142 72 174 control control NOUN issue-142 72 175 measures measure NOUN issue-142 72 176 , , PUNCT issue-142 72 177 and and CCONJ issue-142 72 178 to to PART issue-142 72 179 appeal appeal VERB issue-142 72 180 to to ADP issue-142 72 181 any any DET issue-142 72 182 public public ADJ issue-142 72 183 authority authority NOUN issue-142 72 184 and and CCONJ issue-142 72 185 law law NOUN issue-142 72 186 enforcement enforcement NOUN issue-142 72 187 agencies agency NOUN issue-142 72 188 , , PUNCT issue-142 72 189 including include VERB issue-142 72 190 court court NOUN issue-142 72 191 and and CCONJ issue-142 72 192 prosecutors prosecutor NOUN issue-142 72 193 ( ( PUNCT issue-142 72 194 malaieva malaieva PROPN issue-142 72 195 , , PUNCT issue-142 72 196 2011 2011 NUM issue-142 72 197 ) ) PUNCT issue-142 72 198 . . PUNCT issue-142 73 1 5 5 X issue-142 73 2 . . X issue-142 73 3 findings finding VERB issue-142 73 4 budget budget NOUN issue-142 73 5 control control NOUN issue-142 73 6 is be AUX issue-142 73 7 an an DET issue-142 73 8 important important ADJ issue-142 73 9 function function NOUN issue-142 73 10 of of ADP issue-142 73 11 the the DET issue-142 73 12 state state NOUN issue-142 73 13 administration administration NOUN issue-142 73 14 and and CCONJ issue-142 73 15 budget budget NOUN issue-142 73 16 system system NOUN issue-142 73 17 regulation regulation NOUN issue-142 73 18 . . PUNCT issue-142 74 1 the the DET issue-142 74 2 system system NOUN issue-142 74 3 of of ADP issue-142 74 4 budgetary budgetary ADJ issue-142 74 5 control control NOUN issue-142 74 6 is be AUX issue-142 74 7 facing face VERB issue-142 74 8 serious serious ADJ issue-142 74 9 problems problem NOUN issue-142 74 10 of of ADP issue-142 74 11 legal legal ADJ issue-142 74 12 , , PUNCT issue-142 74 13 organizational organizational ADJ issue-142 74 14 and and CCONJ issue-142 74 15 methodological methodological ADJ issue-142 74 16 nature nature NOUN issue-142 74 17 impeding impede VERB issue-142 74 18 the the DET issue-142 74 19 implementation implementation NOUN issue-142 74 20 of of ADP issue-142 74 21 its its PRON issue-142 74 22 functions function NOUN issue-142 74 23 , , PUNCT issue-142 74 24 thus thus ADV issue-142 74 25 creating create VERB issue-142 74 26 a a DET issue-142 74 27 need need NOUN issue-142 74 28 for for ADP issue-142 74 29 its its PRON issue-142 74 30 immediate immediate ADJ issue-142 74 31 reformation reformation NOUN issue-142 74 32 . . PUNCT issue-142 75 1 therefore therefore ADV issue-142 75 2 , , PUNCT issue-142 75 3 we we PRON issue-142 75 4 believe believe VERB issue-142 75 5 that that SCONJ issue-142 75 6 the the DET issue-142 75 7 proposed propose VERB issue-142 75 8 measures measure NOUN issue-142 75 9 will will AUX issue-142 75 10 make make VERB issue-142 75 11 it it PRON issue-142 75 12 possible possible ADJ issue-142 75 13 not not PART issue-142 75 14 only only ADV issue-142 75 15 to to PART issue-142 75 16 eliminate eliminate VERB issue-142 75 17 these these DET issue-142 75 18 shortcomings shortcoming NOUN issue-142 75 19 but but CCONJ issue-142 75 20 also also ADV issue-142 75 21 to to PART issue-142 75 22 increase increase VERB issue-142 75 23 efficiency efficiency NOUN issue-142 75 24 , , PUNCT issue-142 75 25 effectiveness effectiveness NOUN issue-142 75 26 and and CCONJ issue-142 75 27 efficacy efficacy NOUN issue-142 75 28 of of ADP issue-142 75 29 budgetary budgetary ADJ issue-142 75 30 control control NOUN issue-142 75 31 at at ADP issue-142 75 32 the the DET issue-142 75 33 local local ADJ issue-142 75 34 level level NOUN issue-142 75 35 . . PUNCT issue-142 76 1 baltic baltic PROPN issue-142 76 2 journal journal PROPN issue-142 76 3 of of ADP issue-142 76 4 economic economic ADJ issue-142 76 5 studies study NOUN issue-142 76 6 39 39 NUM issue-142 76 7 vol vol NOUN issue-142 76 8 . . PROPN issue-142 77 1 2 2 NUM issue-142 77 2 , , PUNCT issue-142 77 3 no no INTJ issue-142 77 4 . . NOUN issue-142 77 5 5 5 NUM issue-142 77 6 , , PUNCT issue-142 77 7 2016 2016 NUM issue-142 77 8 6 6 NUM issue-142 77 9 . . PUNCT issue-142 78 1 conclusions conclusion NOUN issue-142 78 2 in in ADP issue-142 78 3 recent recent ADJ issue-142 78 4 years year NOUN issue-142 78 5 the the DET issue-142 78 6 role role NOUN issue-142 78 7 of of ADP issue-142 78 8 budgetary budgetary ADJ issue-142 78 9 control control NOUN issue-142 78 10 as as ADP issue-142 78 11 one one NUM issue-142 78 12 of of ADP issue-142 78 13 the the DET issue-142 78 14 key key ADJ issue-142 78 15 elements element NOUN issue-142 78 16 of of ADP issue-142 78 17 governance governance NOUN issue-142 78 18 has have AUX issue-142 78 19 not not PART issue-142 78 20 been be AUX issue-142 78 21 fully fully ADV issue-142 78 22 used use VERB issue-142 78 23 , , PUNCT issue-142 78 24 and and CCONJ issue-142 78 25 only only ADV issue-142 78 26 the the DET issue-142 78 27 economic economic ADJ issue-142 78 28 and and CCONJ issue-142 78 29 political political ADJ issue-142 78 30 crisis crisis NOUN issue-142 78 31 of of ADP issue-142 78 32 public public ADJ issue-142 78 33 finances finance NOUN issue-142 78 34 forced force VERB issue-142 78 35 the the DET issue-142 78 36 society society NOUN issue-142 78 37 to to PART issue-142 78 38 pay pay VERB issue-142 78 39 attention attention NOUN issue-142 78 40 to to ADP issue-142 78 41 the the DET issue-142 78 42 budgetary budgetary ADJ issue-142 78 43 control control NOUN issue-142 78 44 practices practice NOUN issue-142 78 45 . . PUNCT issue-142 79 1 special special ADJ issue-142 79 2 attitude attitude NOUN issue-142 79 3 to to ADP issue-142 79 4 budgetary budgetary ADJ issue-142 79 5 control control NOUN issue-142 79 6 and and CCONJ issue-142 79 7 its its PRON issue-142 79 8 underestimation underestimation NOUN issue-142 79 9 is be AUX issue-142 79 10 also also ADV issue-142 79 11 due due ADJ issue-142 79 12 to to ADP issue-142 79 13 the the DET issue-142 79 14 fact fact NOUN issue-142 79 15 that that SCONJ issue-142 79 16 it it PRON issue-142 79 17 is be AUX issue-142 79 18 carried carry VERB issue-142 79 19 in in ADP issue-142 79 20 the the DET issue-142 79 21 area area NOUN issue-142 79 22 of of ADP issue-142 79 23 interlocking interlock VERB issue-142 79 24 state state NOUN issue-142 79 25 , , PUNCT issue-142 79 26 local local ADJ issue-142 79 27 , , PUNCT issue-142 79 28 corporate corporate ADJ issue-142 79 29 and and CCONJ issue-142 79 30 personal personal ADJ issue-142 79 31 interests interest NOUN issue-142 79 32 . . PUNCT issue-142 80 1 it it PRON issue-142 80 2 should should AUX issue-142 80 3 be be AUX issue-142 80 4 noted note VERB issue-142 80 5 that that SCONJ issue-142 80 6 with with SCONJ issue-142 80 7 a a DET issue-142 80 8 significant significant ADJ issue-142 80 9 decrease decrease NOUN issue-142 80 10 in in ADP issue-142 80 11 the the DET issue-142 80 12 number number NOUN issue-142 80 13 of of ADP issue-142 80 14 audits audits NOUN issue-142 80 15 nationwide nationwide ADP issue-142 80 16 the the DET issue-142 80 17 amount amount NOUN issue-142 80 18 of of ADP issue-142 80 19 detected detect VERB issue-142 80 20 budget budget NOUN issue-142 80 21 violations violation NOUN issue-142 80 22 increased increase VERB issue-142 80 23 significantly significantly ADV issue-142 80 24 , , PUNCT issue-142 80 25 indicating indicate VERB issue-142 80 26 both both CCONJ issue-142 80 27 the the DET issue-142 80 28 professional professional ADJ issue-142 80 29 level level NOUN issue-142 80 30 of of ADP issue-142 80 31 budgetary budgetary ADJ issue-142 80 32 control control NOUN issue-142 80 33 agencies agency NOUN issue-142 80 34 employees employee NOUN issue-142 80 35 and and CCONJ issue-142 80 36 improvement improvement NOUN issue-142 80 37 of of ADP issue-142 80 38 methodological methodological ADJ issue-142 80 39 work work NOUN issue-142 80 40 , , PUNCT issue-142 80 41 and and CCONJ issue-142 80 42 also also ADV issue-142 80 43 problematic problematic ADJ issue-142 80 44 aspects aspect NOUN issue-142 80 45 of of ADP issue-142 80 46 current current ADJ issue-142 80 47 budgetary budgetary ADJ issue-142 80 48 control control NOUN issue-142 80 49 system system NOUN issue-142 80 50 , , PUNCT issue-142 80 51 which which PRON issue-142 80 52 did do AUX issue-142 80 53 not not PART issue-142 80 54 create create VERB issue-142 80 55 the the DET issue-142 80 56 right right ADJ issue-142 80 57 conditions condition NOUN issue-142 80 58 for for ADP issue-142 80 59 improving improve VERB issue-142 80 60 the the DET issue-142 80 61 budgetary budgetary ADJ issue-142 80 62 discipline discipline NOUN issue-142 80 63 at at ADP issue-142 80 64 national national ADJ issue-142 80 65 , , PUNCT issue-142 80 66 regional regional ADJ issue-142 80 67 and and CCONJ issue-142 80 68 local local ADJ issue-142 80 69 levels level NOUN issue-142 80 70 . . PUNCT issue-142 81 1 based base VERB issue-142 81 2 on on ADP issue-142 81 3 the the DET issue-142 81 4 priority priority NOUN issue-142 81 5 of of ADP issue-142 81 6 the the DET issue-142 81 7 state state NOUN issue-142 81 8 policy policy NOUN issue-142 81 9 of of ADP issue-142 81 10 ukraine ukraine NOUN issue-142 81 11 to to PART issue-142 81 12 join join VERB issue-142 81 13 the the DET issue-142 81 14 eu eu PROPN issue-142 81 15 , , PUNCT issue-142 81 16 a a DET issue-142 81 17 key key ADJ issue-142 81 18 aspect aspect NOUN issue-142 81 19 in in ADP issue-142 81 20 this this DET issue-142 81 21 process process NOUN issue-142 81 22 is be AUX issue-142 81 23 the the DET issue-142 81 24 adaptation adaptation NOUN issue-142 81 25 of of ADP issue-142 81 26 budgetary budgetary ADJ issue-142 81 27 control control NOUN issue-142 81 28 to to ADP issue-142 81 29 european european ADJ issue-142 81 30 standards standard NOUN issue-142 81 31 . . PUNCT issue-142 82 1 it it PRON issue-142 82 2 is be AUX issue-142 82 3 about about ADP issue-142 82 4 ukraine ukraine NOUN issue-142 82 5 's 's PART issue-142 82 6 compliance compliance NOUN issue-142 82 7 with with ADP issue-142 82 8 the the DET issue-142 82 9 provisions provision NOUN issue-142 82 10 of of ADP issue-142 82 11 the the DET issue-142 82 12 lima lima PROPN issue-142 82 13 declaration declaration NOUN issue-142 82 14 of of ADP issue-142 82 15 guidelines guideline NOUN issue-142 82 16 on on ADP issue-142 82 17 control control NOUN issue-142 82 18 , , PUNCT issue-142 82 19 namely namely ADV issue-142 82 20 , , PUNCT issue-142 82 21 to to PART issue-142 82 22 change change VERB issue-142 82 23 approaches approach NOUN issue-142 82 24 to to ADP issue-142 82 25 the the DET issue-142 82 26 concept concept NOUN issue-142 82 27 of of ADP issue-142 82 28 " " PUNCT issue-142 82 29 control control NOUN issue-142 82 30 " " PUNCT issue-142 82 31 and and CCONJ issue-142 82 32 bring bring VERB issue-142 82 33 it it PRON issue-142 82 34 closer close ADV issue-142 82 35 to to ADP issue-142 82 36 the the DET issue-142 82 37 european european PROPN issue-142 82 38 interpretations interpretations PROPN issue-142 82 39 . . PUNCT issue-142 83 1 controls control NOUN issue-142 83 2 should should AUX issue-142 83 3 aim aim VERB issue-142 83 4 to to PART issue-142 83 5 correct correct VERB issue-142 83 6 the the DET issue-142 83 7 violations violation NOUN issue-142 83 8 and and CCONJ issue-142 83 9 prevent prevent VERB issue-142 83 10 them they PRON issue-142 83 11 in in ADP issue-142 83 12 the the DET issue-142 83 13 future future NOUN issue-142 83 14 . . PUNCT issue-142 84 1 to to PART issue-142 84 2 build build VERB issue-142 84 3 an an DET issue-142 84 4 effective effective ADJ issue-142 84 5 system system NOUN issue-142 84 6 of of ADP issue-142 84 7 budgetary budgetary ADJ issue-142 84 8 control control NOUN issue-142 84 9 in in ADP issue-142 84 10 ukraine ukraine NOUN issue-142 84 11 that that PRON issue-142 84 12 provides provide VERB issue-142 84 13 steady steady ADJ issue-142 84 14 state state NOUN issue-142 84 15 of of ADP issue-142 84 16 fiscal fiscal ADJ issue-142 84 17 discipline discipline NOUN issue-142 84 18 in in ADP issue-142 84 19 the the DET issue-142 84 20 region region NOUN issue-142 84 21 is be AUX issue-142 84 22 possible possible ADJ issue-142 84 23 only only ADV issue-142 84 24 in in ADP issue-142 84 25 the the DET issue-142 84 26 presence presence NOUN issue-142 84 27 of of ADP issue-142 84 28 effective effective ADJ issue-142 84 29 internal internal ADJ issue-142 84 30 control control NOUN issue-142 84 31 systems system NOUN issue-142 84 32 in in ADP issue-142 84 33 local local ADJ issue-142 84 34 authorities authority NOUN issue-142 84 35 at at ADP issue-142 84 36 all all DET issue-142 84 37 levels level NOUN issue-142 84 38 , , PUNCT issue-142 84 39 which which PRON issue-142 84 40 is be AUX issue-142 84 41 the the DET issue-142 84 42 system system NOUN issue-142 84 43 of of ADP issue-142 84 44 municipal municipal ADJ issue-142 84 45 budget budget NOUN issue-142 84 46 control control NOUN issue-142 84 47 . . PUNCT issue-142 85 1 after after ADP issue-142 85 2 a a DET issue-142 85 3 thorough thorough ADJ issue-142 85 4 analysis analysis NOUN issue-142 85 5 of of ADP issue-142 85 6 the the DET issue-142 85 7 legal legal ADJ issue-142 85 8 framework framework NOUN issue-142 85 9 , , PUNCT issue-142 85 10 it it PRON issue-142 85 11 should should AUX issue-142 85 12 be be AUX issue-142 85 13 noted note VERB issue-142 85 14 that that SCONJ issue-142 85 15 in in ADP issue-142 85 16 order order NOUN issue-142 85 17 to to PART issue-142 85 18 reform reform VERB issue-142 85 19 the the DET issue-142 85 20 budget budget NOUN issue-142 85 21 control control NOUN issue-142 85 22 and and CCONJ issue-142 85 23 increase increase VERB issue-142 85 24 its its PRON issue-142 85 25 effectiveness effectiveness NOUN issue-142 85 26 , , PUNCT issue-142 85 27 the the DET issue-142 85 28 main main ADJ issue-142 85 29 efforts effort NOUN issue-142 85 30 should should AUX issue-142 85 31 be be AUX issue-142 85 32 focused focus VERB issue-142 85 33 on on ADP issue-142 85 34 upgrading upgrade VERB issue-142 85 35 the the DET issue-142 85 36 base base NOUN issue-142 85 37 and and CCONJ issue-142 85 38 the the DET issue-142 85 39 development development NOUN issue-142 85 40 and and CCONJ issue-142 85 41 adoption adoption NOUN issue-142 85 42 of of ADP issue-142 85 43 regulations regulation NOUN issue-142 85 44 that that PRON issue-142 85 45 would would AUX issue-142 85 46 discriminate discriminate VERB issue-142 85 47 functions function NOUN issue-142 85 48 of of ADP issue-142 85 49 budgetary budgetary ADJ issue-142 85 50 control control NOUN issue-142 85 51 agencies agency NOUN issue-142 85 52 and and CCONJ issue-142 85 53 subjects subject NOUN issue-142 85 54 , , PUNCT issue-142 85 55 set set VERB issue-142 85 56 budgetary budgetary ADJ issue-142 85 57 control control NOUN issue-142 85 58 issues issue NOUN issue-142 85 59 and and CCONJ issue-142 85 60 the the DET issue-142 85 61 range range NOUN issue-142 85 62 of of ADP issue-142 85 63 its its PRON issue-142 85 64 objects object NOUN issue-142 85 65 and and CCONJ issue-142 85 66 subjects subject NOUN issue-142 85 67 , , PUNCT issue-142 85 68 fiscal fiscal ADJ issue-142 85 69 discipline discipline NOUN issue-142 85 70 and and CCONJ issue-142 85 71 budget budget NOUN issue-142 85 72 violations violation NOUN issue-142 85 73 , , PUNCT issue-142 85 74 as as ADV issue-142 85 75 well well ADV issue-142 85 76 as as ADP issue-142 85 77 the the DET issue-142 85 78 structure structure NOUN issue-142 85 79 of of ADP issue-142 85 80 budgetary budgetary ADJ issue-142 85 81 control control NOUN issue-142 85 82 and and CCONJ issue-142 85 83 the the DET issue-142 85 84 basic basic ADJ issue-142 85 85 principles principle NOUN issue-142 85 86 of of ADP issue-142 85 87 its its PRON issue-142 85 88 methodological methodological ADJ issue-142 85 89 support support NOUN issue-142 85 90 . . PUNCT issue-142 86 1 after after SCONJ issue-142 86 2 all all DET issue-142 86 3 budget budget NOUN issue-142 86 4 control control NOUN issue-142 86 5 is be AUX issue-142 86 6 an an DET issue-142 86 7 integral integral ADJ issue-142 86 8 and and CCONJ issue-142 86 9 important important ADJ issue-142 86 10 part part NOUN issue-142 86 11 of of ADP issue-142 86 12 the the DET issue-142 86 13 state state NOUN issue-142 86 14 regulation regulation NOUN issue-142 86 15 of of ADP issue-142 86 16 the the DET issue-142 86 17 economy economy NOUN issue-142 86 18 . . PUNCT issue-142 87 1 references reference NOUN issue-142 87 2 annual annual ADJ issue-142 87 3 report report NOUN issue-142 87 4 of of ADP issue-142 87 5 the the DET issue-142 87 6 state state NOUN issue-142 87 7 audit audit NOUN issue-142 87 8 office office NOUN issue-142 87 9 ukraine ukraine NOUN issue-142 87 10 in in ADP issue-142 87 11 2013 2013 NUM issue-142 87 12 . . PUNCT issue-142 88 1 ( ( PUNCT issue-142 88 2 2014 2014 NUM issue-142 88 3 ) ) PUNCT issue-142 88 4 . . PUNCT issue-142 89 1 retrieved retrieve VERB issue-142 89 2 from from ADP issue-142 89 3 : : PUNCT issue-142 89 4 http://www.dkrs.gov.ua/kru/uk/ http://www.dkrs.gov.ua/kru/uk/ NOUN issue-142 89 5 publish publish VERB issue-142 89 6 / / SYM issue-142 89 7 article/102409 article/102409 ADJ issue-142 89 8 annual annual ADJ issue-142 89 9 report report NOUN issue-142 89 10 of of ADP issue-142 89 11 the the DET issue-142 89 12 state state NOUN issue-142 89 13 audit audit NOUN issue-142 89 14 office office NOUN issue-142 89 15 ukraine ukraine NOUN issue-142 89 16 in in ADP issue-142 89 17 2014 2014 NUM issue-142 89 18 . . PUNCT issue-142 90 1 ( ( PUNCT issue-142 90 2 2015 2015 NUM issue-142 90 3 ) ) PUNCT issue-142 90 4 . . PUNCT issue-142 91 1 retrieved retrieve VERB issue-142 91 2 from from ADP issue-142 91 3 : : PUNCT issue-142 91 4 http://www.dkrs.gov.ua/kru/uk/ http://www.dkrs.gov.ua/kru/uk/ NOUN issue-142 91 5 publish publish VERB issue-142 91 6 / / SYM issue-142 91 7 article/115346 article/115346 ADJ issue-142 91 8 annual annual ADJ issue-142 91 9 report report NOUN issue-142 91 10 of of ADP issue-142 91 11 the the DET issue-142 91 12 state state NOUN issue-142 91 13 audit audit NOUN issue-142 91 14 office office NOUN issue-142 91 15 ukraine ukraine NOUN issue-142 91 16 in in ADP issue-142 91 17 2015 2015 NUM issue-142 91 18 . . PUNCT issue-142 92 1 ( ( PUNCT issue-142 92 2 2016 2016 NUM issue-142 92 3 ) ) PUNCT issue-142 92 4 . . PUNCT issue-142 93 1 retrieved retrieve VERB issue-142 93 2 from from ADP issue-142 93 3 : : PUNCT issue-142 93 4 http://www.dkrs.gov.ua/kru/uk/ http://www.dkrs.gov.ua/kru/uk/ NOUN issue-142 93 5 publish publish VERB issue-142 93 6 / / SYM issue-142 93 7 article/122325 article/122325 PROPN issue-142 93 8 malaieva malaieva PROPN issue-142 93 9 , , PUNCT issue-142 93 10 t. t. PROPN issue-142 93 11 ( ( PUNCT issue-142 93 12 2011 2011 NUM issue-142 93 13 ) ) PUNCT issue-142 93 14 . . PUNCT issue-142 94 1 problems problem NOUN issue-142 94 2 in in ADP issue-142 94 3 the the DET issue-142 94 4 areas area NOUN issue-142 94 5 of of ADP issue-142 94 6 budgetary budgetary ADJ issue-142 94 7 control control NOUN issue-142 94 8 and and CCONJ issue-142 94 9 overcome overcome VERB issue-142 94 10 them they PRON issue-142 94 11 . . PUNCT issue-142 95 1 journal journal PROPN issue-142 95 2 of of ADP issue-142 95 3 economic economic ADJ issue-142 95 4 reform reform NOUN issue-142 95 5 . . PUNCT issue-142 96 1 scientific scientific ADJ issue-142 96 2 production production NOUN issue-142 96 3 journal journal NOUN issue-142 96 4 , , PUNCT issue-142 96 5 vol vol NOUN issue-142 96 6 . . PROPN issue-142 96 7 1 1 NUM issue-142 96 8 . . X issue-142 97 1 kopen kopen PROPN issue-142 97 2 ' ' PUNCT issue-142 97 3 , , PUNCT issue-142 97 4 n. n. PROPN issue-142 97 5 ( ( PUNCT issue-142 97 6 2012 2012 NUM issue-142 97 7 ) ) PUNCT issue-142 97 8 . . PUNCT issue-142 98 1 conceptual conceptual ADJ issue-142 98 2 bases basis NOUN issue-142 98 3 of of ADP issue-142 98 4 formation formation NOUN issue-142 98 5 of of ADP issue-142 98 6 system system NOUN issue-142 98 7 of of ADP issue-142 98 8 financial financial ADJ issue-142 98 9 control control NOUN issue-142 98 10 in in ADP issue-142 98 11 terms term NOUN issue-142 98 12 of of ADP issue-142 98 13 economic economic ADJ issue-142 98 14 reform reform NOUN issue-142 98 15 . . PUNCT issue-142 99 1 the the DET issue-142 99 2 formation formation NOUN issue-142 99 3 of of ADP issue-142 99 4 market market NOUN issue-142 99 5 relations relation NOUN issue-142 99 6 in in ADP issue-142 99 7 ukraine ukraine NOUN issue-142 99 8 . . PUNCT issue-142 100 1 the the DET issue-142 100 2 scientific scientific ADJ issue-142 100 3 journal journal NOUN issue-142 100 4 , , PUNCT issue-142 100 5 vol vol NOUN issue-142 100 6 . . PROPN issue-142 100 7 8 8 NUM issue-142 100 8 . . X issue-142 100 9 олег олег PROPN issue-142 100 10 вацлавский вацлавский PROPN issue-142 100 11 вопросы вопросы PROPN issue-142 100 12 совершенствования совершенствования PROPN issue-142 100 13 бюджетного бюджетного PROPN issue-142 100 14 контроля контроля VERB issue-142 100 15 на на PROPN issue-142 100 16 местном местном NOUN issue-142 100 17 уровне уровне NOUN issue-142 100 18 аннотация аннотация NOUN issue-142 100 19 . . PUNCT issue-142 101 1 целью целью PROPN issue-142 101 2 работы работы PROPN issue-142 101 3 является является PROPN issue-142 101 4 осуществление осуществление PROPN issue-142 101 5 анализа анализа VERB issue-142 101 6 действующей действующей PROPN issue-142 101 7 практики практики PROPN issue-142 101 8 бюджетного бюджетного PROPN issue-142 101 9 контроля контроля PROPN issue-142 101 10 для для PROPN issue-142 101 11 разработки разработки PROPN issue-142 101 12 направлений направлений PROPN issue-142 101 13 совершенствования совершенствования PROPN issue-142 101 14 его его PROPN issue-142 102 1 на на PROPN issue-142 102 2 местном местном PROPN issue-142 102 3 уровне уровне PROPN issue-142 102 4 . . PUNCT issue-142 103 1 предметом предметом PROPN issue-142 103 2 исследования исследования PROPN issue-142 103 3 выступают выступают PROPN issue-142 103 4 теоретико теоретико PROPN issue-142 103 5 - - PUNCT issue-142 103 6 методологические методологические PROPN issue-142 103 7 основы основы NOUN issue-142 103 8 функционирования функционирования PROPN issue-142 103 9 бюджетного бюджетного ADJ issue-142 103 10 контроля контроля VERB issue-142 103 11 на на PROPN issue-142 103 12 местном местном NOUN issue-142 103 13 уровне уровне NOUN issue-142 103 14 . . PUNCT issue-142 104 1 методологической методологической PROPN issue-142 104 2 основой основой PROPN issue-142 104 3 исследования исследования PROPN issue-142 104 4 является является ADJ issue-142 104 5 исследовательские исследовательские PROPN issue-142 104 6 подходы подходы PROPN issue-142 104 7 , , PUNCT issue-142 104 8 общие общие NOUN issue-142 104 9 теоретические теоретические PROPN issue-142 104 10 принципы принципы PROPN issue-142 104 11 научного научного PROPN issue-142 104 12 познания познания NOUN issue-142 104 13 , , PUNCT issue-142 104 14 система система NOUN issue-142 104 15 методов методов NOUN issue-142 104 16 , , PUNCT issue-142 104 17 способов способов ADV issue-142 104 18 . . PUNCT issue-142 105 1 в в PROPN issue-142 105 2 работе работе VERB issue-142 105 3 выяснено выяснено PROPN issue-142 105 4 сущность сущность PROPN issue-142 105 5 бюджетного бюджетного PROPN issue-142 105 6 контроля контроля VERB issue-142 105 7 на на PROPN issue-142 105 8 местном местном PROPN issue-142 105 9 уровне уровне PROPN issue-142 105 10 . . PUNCT issue-142 106 1 выделены выделены PROPN issue-142 106 2 основные основные PROPN issue-142 106 3 органы органы PROPN issue-142 106 4 осуществления осуществления VERB issue-142 106 5 бюджетного бюджетного ADJ issue-142 106 6 контроля контроля VERB issue-142 106 7 , , PUNCT issue-142 106 8 а а PROPN issue-142 106 9 именно именно NOUN issue-142 106 10 : : PUNCT issue-142 106 11 государственная государственная NOUN issue-142 106 12 аудиторская аудиторская PROPN issue-142 106 13 служба служба PROPN issue-142 106 14 , , PUNCT issue-142 106 15 счетная счетная NOUN issue-142 106 16 палата палата NOUN issue-142 106 17 , , PUNCT issue-142 106 18 государственная государственная NOUN issue-142 106 19 казначейская казначейская ADJ issue-142 106 20 служба служба NOUN issue-142 106 21 , , PUNCT issue-142 106 22 государство государство NOUN issue-142 106 23 фискальная фискальная NOUN issue-142 106 24 служба служба NOUN issue-142 106 25 , , PUNCT issue-142 106 26 финансовые финансовые PROPN issue-142 106 27 управления управления PROPN issue-142 106 28 и и PROPN issue-142 106 29 отделы отделы NOUN issue-142 106 30 . . PUNCT issue-142 107 1 выяснено выяснено PROPN issue-142 107 2 , , PUNCT issue-142 107 3 что что NOUN issue-142 107 4 ведущее ведущее VERB issue-142 107 5 место место NOUN issue-142 107 6 среди среди NOUN issue-142 107 7 всех всех NOUN issue-142 107 8 специальных специальных VERB issue-142 107 9 органов органов ADJ issue-142 107 10 бюджетного бюджетного ADJ issue-142 107 11 контроля контроля VERB issue-142 107 12 в в PROPN issue-142 107 13 сфере сфере PROPN issue-142 107 14 рационального рационального VERB issue-142 107 15 и и NOUN issue-142 107 16 эффективного эффективного NOUN issue-142 107 17 использования использования NOUN issue-142 107 18 местных местных ADJ issue-142 107 19 финансовых финансовых PROPN issue-142 107 20 ресурсов ресурсов PROPN issue-142 107 21 принадлежит принадлежит NOUN issue-142 107 22 государственной государственной PROPN issue-142 107 23 аудиторские аудиторские PROPN issue-142 107 24 службе службе PROPN issue-142 107 25 . . PUNCT issue-142 108 1 проведен проведен PROPN issue-142 108 2 анализ анализ PROPN issue-142 108 3 деятельности деятельности PROPN issue-142 108 4 государственной государственной PROPN issue-142 108 5 аудиторской аудиторской PROPN issue-142 108 6 службы службы NOUN issue-142 108 7 в в PROPN issue-142 108 8 трех трех NOUN issue-142 108 9 областях областях VERB issue-142 108 10 украины украины NOUN issue-142 108 11 за за ADP issue-142 108 12 период период ADJ issue-142 108 13 2013 2013 NUM issue-142 108 14 - - SYM issue-142 108 15 2015 2015 NUM issue-142 108 16 гг гг PROPN issue-142 108 17 . . PUNCT issue-142 109 1 выделены выделены PROPN issue-142 109 2 два два PROPN issue-142 109 3 основных основных PROPN issue-142 109 4 вида вида PROPN issue-142 109 5 нарушений нарушений PROPN issue-142 109 6 , , PUNCT issue-142 109 7 которые которые PROPN issue-142 109 8 в в PROPN issue-142 109 9 ходе ходе ADJ issue-142 109 10 своей своей ADV issue-142 109 11 работы работы ADJ issue-142 109 12 обнаруживает обнаруживает PROPN issue-142 109 13 государственная государственная NOUN issue-142 109 14 аудиторская аудиторская PROPN issue-142 109 15 служба служба PROPN issue-142 109 16 на на PROPN issue-142 109 17 местном местном PROPN issue-142 109 18 уровне уровне NOUN issue-142 109 19 : : PUNCT issue-142 109 20 1 1 X issue-142 109 21 ) ) PUNCT issue-142 109 22 недополучением недополучением ADJ issue-142 109 23 финансовых финансовых PROPN issue-142 109 24 ресурсов ресурсов PROPN issue-142 109 25 государственными государственными PROPN issue-142 109 26 предприятиями предприятиями PROPN issue-142 109 27 , , PUNCT issue-142 109 28 учреждениями учреждениями ADJ issue-142 109 29 , , PUNCT issue-142 109 30 организациями организациями NOUN issue-142 109 31 ; ; PUNCT issue-142 109 32 2 2 X issue-142 109 33 ) ) PUNCT issue-142 109 34 нарушения нарушения NOUN issue-142 109 35 , , PUNCT issue-142 109 36 приводящие приводящие PROPN issue-142 109 37 к к SYM issue-142 109 38 незаконным незаконным PROPN issue-142 109 39 , , PUNCT issue-142 109 40 нецелевых нецелевых NOUN issue-142 109 41 расходов расходов VERB issue-142 109 42 и и PROPN issue-142 109 43 недостач недостач NOUN issue-142 109 44 . . PUNCT issue-142 110 1 доказано доказано PROPN issue-142 110 2 , , PUNCT issue-142 110 3 что что PROPN issue-142 110 4 эффективность эффективность PROPN issue-142 110 5 бюджетного бюджетного PROPN issue-142 110 6 контроля контроля VERB issue-142 110 7 находится находится PROPN issue-142 110 8 на на PROPN issue-142 110 9 низком низком PROPN issue-142 110 10 уровне уровне PROPN issue-142 110 11 . . PUNCT issue-142 111 1 определены определены PROPN issue-142 111 2 основные основные PROPN issue-142 111 3 проблемы проблемы PROPN issue-142 111 4 функционирования функционирования PROPN issue-142 111 5 бюджетного бюджетного PROPN issue-142 111 6 контроля контроля VERB issue-142 111 7 на на PROPN issue-142 111 8 местном местном NOUN issue-142 111 9 уровне уровне PROPN issue-142 111 10 , , PUNCT issue-142 111 11 а а PROPN issue-142 111 12 именно именно NOUN issue-142 111 13 : : PUNCT issue-142 111 14 низкий низкий PROPN issue-142 111 15 уровень уровень NOUN issue-142 111 16 поступлений поступлений ADP issue-142 111 17 финансовых финансовых PROPN issue-142 111 18 ресурсов ресурсов PROPN issue-142 111 19 и и PROPN issue-142 111 20 возмещение возмещение ADJ issue-142 111 21 от от X issue-142 111 22 выявленных выявленных PROPN issue-142 111 23 контрольными контрольными PROPN issue-142 111 24 органами органами PROPN issue-142 111 25 нарушений нарушений PROPN issue-142 111 26 ; ; PUNCT issue-142 111 27 недостаточная недостаточная PROPN issue-142 111 28 работа работа PROPN issue-142 111 29 с с PROPN issue-142 111 30 общественностью общественностью PROPN issue-142 111 31 по по PROPN issue-142 111 32 разъяснению разъяснению NOUN issue-142 111 33 задач задач ADJ issue-142 111 34 бюджетного бюджетного ADJ issue-142 111 35 контроля контроля VERB issue-142 111 36 и и PROPN issue-142 111 37 baltic baltic ADJ issue-142 111 38 journal journal NOUN issue-142 111 39 of of ADP issue-142 111 40 economic economic ADJ issue-142 111 41 studies study NOUN issue-142 111 42 40 40 NUM issue-142 111 43 vol vol NOUN issue-142 111 44 . . PROPN issue-142 112 1 2 2 NUM issue-142 112 2 , , PUNCT issue-142 112 3 no no INTJ issue-142 112 4 . . NOUN issue-142 112 5 5 5 NUM issue-142 112 6 , , PUNCT issue-142 112 7 2016 2016 NUM issue-142 112 8 обеспечения обеспечения NOUN issue-142 112 9 устранения устранения PROPN issue-142 112 10 нарушений нарушений PROPN issue-142 112 11 в в PROPN issue-142 112 12 бюджетной бюджетной X issue-142 112 13 сфере сфере ADJ issue-142 112 14 ; ; PUNCT issue-142 112 15 отсутствие отсутствие NOUN issue-142 112 16 консолидированного консолидированного NOUN issue-142 112 17 нормативноправового нормативноправового VERB issue-142 112 18 акта акта PROPN issue-142 112 19 который который PROPN issue-142 112 20 бы бы NUM issue-142 112 21 нормировал нормировал NOUN issue-142 112 22 все все CCONJ issue-142 112 23 важнейшие важнейшие ADJ issue-142 112 24 составляющие составляющие NOUN issue-142 112 25 бюджетного бюджетного NOUN issue-142 112 26 контроля контроля VERB issue-142 112 27 ; ; PUNCT issue-142 112 28 недостаточное недостаточное PROPN issue-142 112 29 использование использование PROPN issue-142 112 30 в в PROPN issue-142 112 31 контрольно контрольно PROPN issue-142 112 32 - - PUNCT issue-142 112 33 ревизионной ревизионной PROPN issue-142 112 34 работе работе PROPN issue-142 112 35 методик методик PROPN issue-142 112 36 , , PUNCT issue-142 112 37 направленных направленных PROPN issue-142 112 38 на на PROPN issue-142 112 39 определение определение PROPN issue-142 112 40 эффективности эффективности PROPN issue-142 112 41 использования использования NOUN issue-142 112 42 бюджетных бюджетных NOUN issue-142 112 43 средств средств ADJ issue-142 112 44 ; ; PUNCT issue-142 112 45 низкий низкий PROPN issue-142 112 46 уровень уровень PROPN issue-142 112 47 превентивной превентивной PROPN issue-142 112 48 функции функции VERB issue-142 112 49 со со ADP issue-142 112 50 стороны стороны PROPN issue-142 112 51 органов органов ADJ issue-142 112 52 бюджетного бюджетного ADJ issue-142 112 53 контроля контроля VERB issue-142 112 54 . . PUNCT issue-142 113 1 предложено предложено NOUN issue-142 113 2 усовершенствовать усовершенствовать VERB issue-142 113 3 бюджетный бюджетный PROPN issue-142 113 4 контроль контроль PROPN issue-142 113 5 на на PROPN issue-142 113 6 местном местном PROPN issue-142 113 7 уровне уровне NOUN issue-142 113 8 путем путем NOUN issue-142 113 9 : : PUNCT issue-142 113 10 стандартизации стандартизации VERB issue-142 113 11 системы системы NOUN issue-142 113 12 бюджетного бюджетного ADJ issue-142 113 13 контроля контроля VERB issue-142 113 14 в в PROPN issue-142 113 15 соответствии соответствии VERB issue-142 113 16 с с PROPN issue-142 113 17 международными международными PROPN issue-142 113 18 стандартами стандартами PROPN issue-142 113 19 в в PROPN issue-142 113 20 связи связи PROPN issue-142 113 21 с с PROPN issue-142 113 22 интеграцией интеграцией NOUN issue-142 113 23 украины украины PROPN issue-142 113 24 в в PROPN issue-142 113 25 ес ес PROPN issue-142 113 26 и и PROPN issue-142 113 27 переходом переходом PROPN issue-142 113 28 на на PROPN issue-142 114 1 международные международные PRON issue-142 114 2 стандарты стандарты PROPN issue-142 114 3 учета учета PROPN issue-142 114 4 и и PROPN issue-142 114 5 отчетности отчетности PROPN issue-142 114 6 , , PUNCT issue-142 114 7 сформировать сформировать ADJ issue-142 114 8 систему систему NOUN issue-142 114 9 единых единых ADJ issue-142 114 10 процедур процедур NOUN issue-142 114 11 контроля контроля VERB issue-142 114 12 ; ; PUNCT issue-142 114 13 разработки разработки NOUN issue-142 114 14 четкой четкой NOUN issue-142 114 15 концепции концепции VERB issue-142 114 16 единой единой PROPN issue-142 114 17 системы системы NOUN issue-142 114 18 бюджетного бюджетного ADJ issue-142 114 19 контроля контроля PROPN issue-142 114 20 , , PUNCT issue-142 114 21 которая которая ADJ issue-142 114 22 должна должна NOUN issue-142 114 23 быть быть NOUN issue-142 114 24 одновременно одновременно PROPN issue-142 114 25 и и PROPN issue-142 114 26 научным научным VERB issue-142 114 27 , , PUNCT issue-142 114 28 и и PROPN issue-142 114 29 политическим политическим PROPN issue-142 114 30 документом документом NOUN issue-142 114 31 обязательного обязательного VERB issue-142 114 32 исполнения исполнения ADJ issue-142 114 33 , , PUNCT issue-142 114 34 определяется определяется ADJ issue-142 114 35 нормами нормами ADJ issue-142 114 36 права права NOUN issue-142 114 37 ; ; PUNCT issue-142 114 38 создание создание PROPN issue-142 114 39 для для PROPN issue-142 114 40 всех всех PROPN issue-142 114 41 органов органов VERB issue-142 114 42 бюджетного бюджетного ADJ issue-142 114 43 контроля контроля VERB issue-142 114 44 интегрированной интегрированной ADJ issue-142 114 45 базы базы PROPN issue-142 114 46 данных данных NOUN issue-142 114 47 , , PUNCT issue-142 114 48 связанной связанной PROPN issue-142 114 49 с с PROPN issue-142 114 50 паспортизацией паспортизацией NOUN issue-142 114 51 результатов результатов VERB issue-142 114 52 контрольных контрольных ADJ issue-142 114 53 мероприятий мероприятий NOUN issue-142 114 54 ; ; PUNCT issue-142 114 55 спроектировать спроектировать ADV issue-142 114 56 стратегии стратегии NOUN issue-142 114 57 сотрудничества сотрудничества PROPN issue-142 114 58 с с PROPN issue-142 114 59 органами органами PROPN issue-142 114 60 бюджетного бюджетного ADJ issue-142 114 61 контроля контроля PROPN issue-142 114 62 зарубежных зарубежных PROPN issue-142 114 63 стран стран PROPN issue-142 114 64 и и PROPN issue-142 114 65 профильным профильным VERB issue-142 114 66 международными международными NOUN issue-142 114 67 организациями организациями NOUN issue-142 114 68 , , PUNCT issue-142 114 69 проведение проведение PROPN issue-142 114 70 с с PROPN issue-142 114 71 ними ними NOUN issue-142 114 72 совместных совместных ADJ issue-142 114 73 обучающих обучающих NOUN issue-142 114 74 тренингов тренингов VERB issue-142 114 75 и и PROPN issue-142 114 76 параллельных параллельных ADJ issue-142 114 77 контрольных контрольных ADJ issue-142 114 78 экспертно экспертно NOUN issue-142 114 79 - - PUNCT issue-142 114 80 аналитических аналитических NOUN issue-142 114 81 мероприятий мероприятий NOUN issue-142 114 82 . . PUNCT issue-142 115 1 в в PROPN issue-142 115 2 результате результате PROPN issue-142 115 3 , , PUNCT issue-142 115 4 предложенные предложенные NOUN issue-142 115 5 меры меры PROPN issue-142 115 6 позволят позволят PROPN issue-142 115 7 не не PROPN issue-142 115 8 только только PROPN issue-142 115 9 устранить устранить PROPN issue-142 115 10 указанные указанные NOUN issue-142 115 11 недостатки недостатки PROPN issue-142 115 12 , , PUNCT issue-142 115 13 но но ADP issue-142 115 14 и и PROPN issue-142 115 15 повысить повысить NOUN issue-142 115 16 эффективность эффективность PROPN issue-142 115 17 , , PUNCT issue-142 115 18 действенность действенность PROPN issue-142 115 19 и и PROPN issue-142 115 20 результативность результативность PROPN issue-142 115 21 бюджетного бюджетного PROPN issue-142 115 22 контроля контроля VERB issue-142 115 23 на на PROPN issue-142 115 24 местном местном NOUN issue-142 115 25 уровне уровне NOUN issue-142 115 26 . . PUNCT