id	sid	tid	token	lemma	pos
issue-2936	1	1	baltic	baltic	PROPN
issue-2936	1	2	journal	journal	PROPN
issue-2936	1	3	of	of	ADP
issue-2936	1	4	economic	economic	ADJ
issue-2936	1	5	studies	study	NOUN
issue-2936	1	6	28	28	NUM
issue-2936	1	7	vol	vol	NOUN
issue-2936	1	8	.	.	PUNCT
issue-2936	2	1	11	11	NUM
issue-2936	2	2	no	no	NOUN
issue-2936	2	3	.	.	NOUN
issue-2936	3	1	3	3	NUM
issue-2936	3	2	,	,	PUNCT
issue-2936	3	3	2025	2025	NUM
issue-2936	3	4	this	this	PRON
issue-2936	3	5	is	be	AUX
issue-2936	3	6	an	an	DET
issue-2936	3	7	open	open	ADJ
issue-2936	3	8	access	access	NOUN
issue-2936	3	9	article	article	NOUN
issue-2936	3	10	,	,	PUNCT
issue-2936	3	11	distributed	distribute	VERB
issue-2936	3	12	under	under	ADP
issue-2936	3	13	the	the	DET
issue-2936	3	14	terms	term	NOUN
issue-2936	3	15	of	of	ADP
issue-2936	3	16	the	the	DET
issue-2936	3	17	creative	creative	ADJ
issue-2936	3	18	commons	common	NOUN
issue-2936	3	19	attribution	attribution	NOUN
issue-2936	3	20	cc	cc	VERB
issue-2936	3	21	by	by	ADP
issue-2936	3	22	4.0	4.0	NUM
issue-2936	3	23	1	1	NUM
issue-2936	3	24	classic	classic	ADJ
issue-2936	3	25	private	private	ADJ
issue-2936	3	26	university	university	NOUN
issue-2936	3	27	,	,	PUNCT
issue-2936	3	28	ukraine	ukraine	NOUN
issue-2936	3	29	e	e	NOUN
issue-2936	3	30	-	-	NOUN
issue-2936	3	31	mail	mail	NOUN
issue-2936	3	32	:	:	PUNCT
issue-2936	4	1	a.shukhnin@gmail.com	a.shukhnin@gmail.com	X
issue-2936	4	2	orcid	orcid	PROPN
issue-2936	4	3	:	:	PUNCT
issue-2936	4	4	https://orcid.org/0009-0000-8065-8205	https://orcid.org/0009-0000-8065-8205	NOUN
issue-2936	4	5	doi	doi	PROPN
issue-2936	4	6	:	:	PUNCT
issue-2936	4	7	https://doi.org/10.30525/2256-0742/2025-11-3-28-35	https://doi.org/10.30525/2256-0742/2025-11-3-28-35	VERB
issue-2936	4	8	the	the	DET
issue-2936	4	9	legal	legal	ADJ
issue-2936	4	10	regime	regime	NOUN
issue-2936	4	11	of	of	ADP
issue-2936	4	12	budgetary	budgetary	ADJ
issue-2936	4	13	funds	fund	NOUN
issue-2936	4	14	:	:	PUNCT
issue-2936	4	15	balancing	balance	VERB
issue-2936	4	16	efficient	efficient	ADJ
issue-2936	4	17	use	use	NOUN
issue-2936	4	18	and	and	CCONJ
issue-2936	4	19	control	control	NOUN
issue-2936	4	20	anton	anton	NOUN
issue-2936	4	21	shukhnin1	shukhnin1	PROPN
issue-2936	4	22	abstract	abstract	PROPN
issue-2936	4	23	.	.	PUNCT
issue-2936	5	1	the	the	DET
issue-2936	5	2	purpose	purpose	NOUN
issue-2936	5	3	of	of	ADP
issue-2936	5	4	the	the	DET
issue-2936	5	5	paper	paper	NOUN
issue-2936	5	6	is	be	AUX
issue-2936	5	7	to	to	PART
issue-2936	5	8	summarise	summarise	VERB
issue-2936	5	9	and	and	CCONJ
issue-2936	5	10	present	present	VERB
issue-2936	5	11	the	the	DET
issue-2936	5	12	legal	legal	ADJ
issue-2936	5	13	,	,	PUNCT
issue-2936	5	14	institutional	institutional	ADJ
issue-2936	5	15	and	and	CCONJ
issue-2936	5	16	practical	practical	ADJ
issue-2936	5	17	dimensions	dimension	NOUN
issue-2936	5	18	of	of	ADP
issue-2936	5	19	balancing	balance	VERB
issue-2936	5	20	efficient	efficient	ADJ
issue-2936	5	21	use	use	NOUN
issue-2936	5	22	and	and	CCONJ
issue-2936	5	23	control	control	NOUN
issue-2936	5	24	of	of	ADP
issue-2936	5	25	budgetary	budgetary	ADJ
issue-2936	5	26	funds	fund	NOUN
issue-2936	5	27	in	in	ADP
issue-2936	5	28	ukraine	ukraine	NOUN
issue-2936	5	29	.	.	PUNCT
issue-2936	6	1	the	the	DET
issue-2936	6	2	objective	objective	NOUN
issue-2936	6	3	of	of	ADP
issue-2936	6	4	the	the	DET
issue-2936	6	5	present	present	ADJ
issue-2936	6	6	study	study	NOUN
issue-2936	6	7	is	be	AUX
issue-2936	6	8	twofold	twofold	ADV
issue-2936	6	9	:	:	PUNCT
issue-2936	6	10	firstly	firstly	ADV
issue-2936	6	11	,	,	PUNCT
issue-2936	6	12	to	to	PART
issue-2936	6	13	identify	identify	VERB
issue-2936	6	14	the	the	DET
issue-2936	6	15	current	current	ADJ
issue-2936	6	16	challenges	challenge	NOUN
issue-2936	6	17	in	in	ADP
issue-2936	6	18	the	the	DET
issue-2936	6	19	implementation	implementation	NOUN
issue-2936	6	20	of	of	ADP
issue-2936	6	21	the	the	DET
issue-2936	6	22	efficiency	efficiency	NOUN
issue-2936	6	23	principle	principle	NOUN
issue-2936	6	24	in	in	ADP
issue-2936	6	25	public	public	ADJ
issue-2936	6	26	spending	spending	NOUN
issue-2936	6	27	,	,	PUNCT
issue-2936	6	28	and	and	CCONJ
issue-2936	6	29	secondly	secondly	ADV
issue-2936	6	30	,	,	PUNCT
issue-2936	6	31	to	to	PART
issue-2936	6	32	draw	draw	VERB
issue-2936	6	33	comparative	comparative	ADJ
issue-2936	6	34	insights	insight	NOUN
issue-2936	6	35	from	from	ADP
issue-2936	6	36	the	the	DET
issue-2936	6	37	practices	practice	NOUN
issue-2936	6	38	of	of	ADP
issue-2936	6	39	the	the	DET
issue-2936	6	40	european	european	PROPN
issue-2936	6	41	union	union	PROPN
issue-2936	6	42	and	and	CCONJ
issue-2936	6	43	the	the	DET
issue-2936	6	44	united	united	PROPN
issue-2936	6	45	states	states	PROPN
issue-2936	6	46	.	.	PUNCT
issue-2936	7	1	methodology	methodology	NOUN
issue-2936	7	2	.	.	PUNCT
issue-2936	8	1	the	the	DET
issue-2936	8	2	research	research	NOUN
issue-2936	8	3	employs	employ	VERB
issue-2936	8	4	a	a	DET
issue-2936	8	5	comparative	comparative	ADJ
issue-2936	8	6	legal	legal	ADJ
issue-2936	8	7	analysis	analysis	NOUN
issue-2936	8	8	and	and	CCONJ
issue-2936	8	9	policy	policy	NOUN
issue-2936	8	10	evaluation	evaluation	NOUN
issue-2936	8	11	approach	approach	NOUN
issue-2936	8	12	.	.	PUNCT
issue-2936	9	1	the	the	DET
issue-2936	9	2	study	study	NOUN
issue-2936	9	3	is	be	AUX
issue-2936	9	4	founded	found	VERB
issue-2936	9	5	on	on	ADP
issue-2936	9	6	an	an	DET
issue-2936	9	7	examination	examination	NOUN
issue-2936	9	8	of	of	ADP
issue-2936	9	9	ukrainian	ukrainian	ADJ
issue-2936	9	10	legal	legal	ADJ
issue-2936	9	11	norms	norm	NOUN
issue-2936	9	12	,	,	PUNCT
issue-2936	9	13	institutional	institutional	ADJ
issue-2936	9	14	frameworks	framework	NOUN
issue-2936	9	15	,	,	PUNCT
issue-2936	9	16	and	and	CCONJ
issue-2936	9	17	audit	audit	NOUN
issue-2936	9	18	reports	report	NOUN
issue-2936	9	19	,	,	PUNCT
issue-2936	9	20	complemented	complement	VERB
issue-2936	9	21	by	by	ADP
issue-2936	9	22	an	an	DET
issue-2936	9	23	overview	overview	NOUN
issue-2936	9	24	of	of	ADP
issue-2936	9	25	foreign	foreign	ADJ
issue-2936	9	26	models	model	NOUN
issue-2936	9	27	of	of	ADP
issue-2936	9	28	public	public	ADJ
issue-2936	9	29	finance	finance	NOUN
issue-2936	9	30	oversight	oversight	NOUN
issue-2936	9	31	.	.	PUNCT
issue-2936	10	1	a	a	DET
issue-2936	10	2	comprehensive	comprehensive	ADJ
issue-2936	10	3	analysis	analysis	NOUN
issue-2936	10	4	was	be	AUX
issue-2936	10	5	conducted	conduct	VERB
issue-2936	10	6	utilising	utilise	VERB
issue-2936	10	7	official	official	ADJ
issue-2936	10	8	data	datum	NOUN
issue-2936	10	9	from	from	ADP
issue-2936	10	10	the	the	DET
issue-2936	10	11	accounting	accounting	NOUN
issue-2936	10	12	chamber	chamber	PROPN
issue-2936	10	13	of	of	ADP
issue-2936	10	14	ukraine	ukraine	PROPN
issue-2936	10	15	,	,	PUNCT
issue-2936	10	16	government	government	NOUN
issue-2936	10	17	regulations	regulation	NOUN
issue-2936	10	18	,	,	PUNCT
issue-2936	10	19	and	and	CCONJ
issue-2936	10	20	oecd	oecd	PROPN
issue-2936	10	21	materials	material	NOUN
issue-2936	10	22	.	.	PUNCT
issue-2936	11	1	the	the	DET
issue-2936	11	2	objective	objective	NOUN
issue-2936	11	3	of	of	ADP
issue-2936	11	4	this	this	DET
issue-2936	11	5	analysis	analysis	NOUN
issue-2936	11	6	was	be	AUX
issue-2936	11	7	to	to	PART
issue-2936	11	8	assess	assess	VERB
issue-2936	11	9	the	the	DET
issue-2936	11	10	effectiveness	effectiveness	NOUN
issue-2936	11	11	of	of	ADP
issue-2936	11	12	budgetary	budgetary	ADJ
issue-2936	11	13	governance	governance	NOUN
issue-2936	11	14	and	and	CCONJ
issue-2936	11	15	control	control	NOUN
issue-2936	11	16	mechanisms	mechanism	NOUN
issue-2936	11	17	.	.	PUNCT
issue-2936	12	1	results	result	NOUN
issue-2936	12	2	.	.	PUNCT
issue-2936	13	1	the	the	DET
issue-2936	13	2	findings	finding	NOUN
issue-2936	13	3	indicate	indicate	VERB
issue-2936	13	4	that	that	SCONJ
issue-2936	13	5	,	,	PUNCT
issue-2936	13	6	despite	despite	SCONJ
issue-2936	13	7	the	the	DET
issue-2936	13	8	formal	formal	ADJ
issue-2936	13	9	incorporation	incorporation	NOUN
issue-2936	13	10	of	of	ADP
issue-2936	13	11	the	the	DET
issue-2936	13	12	efficiency	efficiency	NOUN
issue-2936	13	13	principle	principle	NOUN
issue-2936	13	14	into	into	ADP
issue-2936	13	15	ukrainian	ukrainian	ADJ
issue-2936	13	16	legislation	legislation	NOUN
issue-2936	13	17	and	and	CCONJ
issue-2936	13	18	the	the	DET
issue-2936	13	19	existence	existence	NOUN
issue-2936	13	20	of	of	ADP
issue-2936	13	21	designated	designate	VERB
issue-2936	13	22	oversight	oversight	NOUN
issue-2936	13	23	bodies	body	NOUN
issue-2936	13	24	,	,	PUNCT
issue-2936	13	25	significant	significant	ADJ
issue-2936	13	26	gaps	gap	NOUN
issue-2936	13	27	remain	remain	VERB
issue-2936	13	28	in	in	ADP
issue-2936	13	29	practice	practice	NOUN
issue-2936	13	30	.	.	PUNCT
issue-2936	14	1	it	it	PRON
issue-2936	14	2	has	have	AUX
issue-2936	14	3	been	be	AUX
issue-2936	14	4	observed	observe	VERB
issue-2936	14	5	that	that	SCONJ
issue-2936	14	6	a	a	DET
issue-2936	14	7	number	number	NOUN
issue-2936	14	8	of	of	ADP
issue-2936	14	9	issues	issue	NOUN
issue-2936	14	10	are	be	AUX
issue-2936	14	11	frequently	frequently	ADV
issue-2936	14	12	encountered	encounter	VERB
issue-2936	14	13	,	,	PUNCT
issue-2936	14	14	including	include	VERB
issue-2936	14	15	,	,	PUNCT
issue-2936	14	16	but	but	CCONJ
issue-2936	14	17	not	not	PART
issue-2936	14	18	limited	limit	VERB
issue-2936	14	19	to	to	ADP
issue-2936	14	20	,	,	PUNCT
issue-2936	14	21	inefficient	inefficient	ADJ
issue-2936	14	22	spending	spending	NOUN
issue-2936	14	23	,	,	PUNCT
issue-2936	14	24	unutilised	unutilised	ADJ
issue-2936	14	25	budget	budget	NOUN
issue-2936	14	26	allocations	allocation	NOUN
issue-2936	14	27	,	,	PUNCT
issue-2936	14	28	and	and	CCONJ
issue-2936	14	29	a	a	DET
issue-2936	14	30	paucity	paucity	NOUN
issue-2936	14	31	of	of	ADP
issue-2936	14	32	implementation	implementation	NOUN
issue-2936	14	33	of	of	ADP
issue-2936	14	34	audit	audit	NOUN
issue-2936	14	35	recommendations	recommendation	NOUN
issue-2936	14	36	.	.	PUNCT
issue-2936	15	1	in	in	ADP
issue-2936	15	2	contrast	contrast	NOUN
issue-2936	15	3	,	,	PUNCT
issue-2936	15	4	the	the	DET
issue-2936	15	5	eu	eu	PROPN
issue-2936	15	6	and	and	CCONJ
issue-2936	15	7	u.s	u.s	PROPN
issue-2936	15	8	.	.	PROPN
issue-2936	15	9	models	model	NOUN
issue-2936	15	10	demonstrate	demonstrate	VERB
issue-2936	15	11	that	that	PRON
issue-2936	15	12	effectiveness	effectiveness	NOUN
issue-2936	15	13	can	can	AUX
issue-2936	15	14	be	be	AUX
issue-2936	15	15	achieved	achieve	VERB
issue-2936	15	16	through	through	ADP
issue-2936	15	17	performance	performance	NOUN
issue-2936	15	18	-	-	PUNCT
issue-2936	15	19	based	base	VERB
issue-2936	15	20	budgeting	budgeting	NOUN
issue-2936	15	21	,	,	PUNCT
issue-2936	15	22	transparent	transparent	ADJ
issue-2936	15	23	accountability	accountability	NOUN
issue-2936	15	24	,	,	PUNCT
issue-2936	15	25	and	and	CCONJ
issue-2936	15	26	institutionalised	institutionalised	ADJ
issue-2936	15	27	audit	audit	NOUN
issue-2936	15	28	systems	system	NOUN
issue-2936	15	29	with	with	ADP
issue-2936	15	30	follow	follow	NOUN
issue-2936	15	31	-	-	PUNCT
issue-2936	15	32	up	up	ADP
issue-2936	15	33	mechanisms	mechanism	NOUN
issue-2936	15	34	.	.	PUNCT
issue-2936	16	1	practical	practical	ADJ
issue-2936	16	2	implications	implication	NOUN
issue-2936	16	3	.	.	PUNCT
issue-2936	17	1	the	the	DET
issue-2936	17	2	document	document	NOUN
issue-2936	17	3	presents	present	VERB
issue-2936	17	4	a	a	DET
issue-2936	17	5	series	series	NOUN
issue-2936	17	6	of	of	ADP
issue-2936	17	7	policy	policy	NOUN
issue-2936	17	8	recommendations	recommendation	NOUN
issue-2936	17	9	designed	design	VERB
issue-2936	17	10	to	to	PART
issue-2936	17	11	enhance	enhance	VERB
issue-2936	17	12	the	the	DET
issue-2936	17	13	management	management	NOUN
issue-2936	17	14	of	of	ADP
issue-2936	17	15	ukraine	ukraine	NOUN
issue-2936	17	16	's	's	PART
issue-2936	17	17	budget	budget	NOUN
issue-2936	17	18	,	,	PUNCT
issue-2936	17	19	including	include	VERB
issue-2936	17	20	the	the	DET
issue-2936	17	21	reinforcement	reinforcement	NOUN
issue-2936	17	22	of	of	ADP
issue-2936	17	23	internal	internal	ADJ
issue-2936	17	24	control	control	NOUN
issue-2936	17	25	systems	system	NOUN
issue-2936	17	26	,	,	PUNCT
issue-2936	17	27	the	the	DET
issue-2936	17	28	implementation	implementation	NOUN
issue-2936	17	29	of	of	ADP
issue-2936	17	30	real	real	ADJ
issue-2936	17	31	-	-	PUNCT
issue-2936	17	32	time	time	NOUN
issue-2936	17	33	monitoring	monitoring	NOUN
issue-2936	17	34	tools	tool	NOUN
issue-2936	17	35	,	,	PUNCT
issue-2936	17	36	the	the	DET
issue-2936	17	37	alignment	alignment	NOUN
issue-2936	17	38	of	of	ADP
issue-2936	17	39	evaluation	evaluation	NOUN
issue-2936	17	40	methodologies	methodology	NOUN
issue-2936	17	41	with	with	ADP
issue-2936	17	42	international	international	ADJ
issue-2936	17	43	standards	standard	NOUN
issue-2936	17	44	,	,	PUNCT
issue-2936	17	45	and	and	CCONJ
issue-2936	17	46	the	the	DET
issue-2936	17	47	cultivation	cultivation	NOUN
issue-2936	17	48	of	of	ADP
issue-2936	17	49	a	a	DET
issue-2936	17	50	culture	culture	NOUN
issue-2936	17	51	of	of	ADP
issue-2936	17	52	results	result	NOUN
issue-2936	17	53	-	-	PUNCT
issue-2936	17	54	oriented	orient	VERB
issue-2936	17	55	governance	governance	NOUN
issue-2936	17	56	.	.	PUNCT
issue-2936	18	1	it	it	PRON
issue-2936	18	2	is	be	AUX
issue-2936	18	3	also	also	ADV
issue-2936	18	4	emphasised	emphasise	VERB
issue-2936	18	5	that	that	SCONJ
issue-2936	18	6	efforts	effort	NOUN
issue-2936	18	7	must	must	AUX
issue-2936	18	8	be	be	AUX
issue-2936	18	9	made	make	VERB
issue-2936	18	10	to	to	PART
issue-2936	18	11	enhance	enhance	VERB
issue-2936	18	12	the	the	DET
issue-2936	18	13	institutional	institutional	ADJ
issue-2936	18	14	capacity	capacity	NOUN
issue-2936	18	15	of	of	ADP
issue-2936	18	16	financial	financial	ADJ
issue-2936	18	17	control	control	NOUN
issue-2936	18	18	bodies	body	NOUN
issue-2936	18	19	,	,	PUNCT
issue-2936	18	20	and	and	CCONJ
issue-2936	18	21	that	that	SCONJ
issue-2936	18	22	measures	measure	NOUN
issue-2936	18	23	must	must	AUX
issue-2936	18	24	be	be	AUX
issue-2936	18	25	implemented	implement	VERB
issue-2936	18	26	to	to	PART
issue-2936	18	27	ensure	ensure	VERB
issue-2936	18	28	the	the	DET
issue-2936	18	29	enforceability	enforceability	NOUN
issue-2936	18	30	of	of	ADP
issue-2936	18	31	their	their	PRON
issue-2936	18	32	findings	finding	NOUN
issue-2936	18	33	.	.	PUNCT
issue-2936	19	1	value	value	NOUN
issue-2936	19	2	/	/	SYM
issue-2936	19	3	originality	originality	NOUN
issue-2936	19	4	.	.	PUNCT
issue-2936	20	1	this	this	DET
issue-2936	20	2	study	study	NOUN
issue-2936	20	3	makes	make	VERB
issue-2936	20	4	a	a	DET
issue-2936	20	5	contribution	contribution	NOUN
issue-2936	20	6	to	to	ADP
issue-2936	20	7	the	the	DET
issue-2936	20	8	development	development	NOUN
issue-2936	20	9	of	of	ADP
issue-2936	20	10	a	a	DET
issue-2936	20	11	conceptual	conceptual	ADJ
issue-2936	20	12	framework	framework	NOUN
issue-2936	20	13	for	for	ADP
issue-2936	20	14	balancing	balance	VERB
issue-2936	20	15	efficiency	efficiency	NOUN
issue-2936	20	16	and	and	CCONJ
issue-2936	20	17	accountability	accountability	NOUN
issue-2936	20	18	in	in	ADP
issue-2936	20	19	public	public	ADJ
issue-2936	20	20	finance	finance	NOUN
issue-2936	20	21	.	.	PUNCT
issue-2936	21	1	the	the	DET
issue-2936	21	2	text	text	NOUN
issue-2936	21	3	provides	provide	VERB
issue-2936	21	4	practical	practical	ADJ
issue-2936	21	5	insights	insight	NOUN
issue-2936	21	6	into	into	ADP
issue-2936	21	7	the	the	DET
issue-2936	21	8	improvement	improvement	NOUN
issue-2936	21	9	of	of	ADP
issue-2936	21	10	legal	legal	ADJ
issue-2936	21	11	and	and	CCONJ
issue-2936	21	12	administrative	administrative	ADJ
issue-2936	21	13	arrangements	arrangement	NOUN
issue-2936	21	14	for	for	ADP
issue-2936	21	15	the	the	DET
issue-2936	21	16	use	use	NOUN
issue-2936	21	17	of	of	ADP
issue-2936	21	18	budgetary	budgetary	ADJ
issue-2936	21	19	funds	fund	NOUN
issue-2936	21	20	in	in	ADP
issue-2936	21	21	transitional	transitional	ADJ
issue-2936	21	22	and	and	CCONJ
issue-2936	21	23	conflict	conflict	NOUN
issue-2936	21	24	-	-	PUNCT
issue-2936	21	25	affected	affect	VERB
issue-2936	21	26	economies	economy	NOUN
issue-2936	21	27	,	,	PUNCT
issue-2936	21	28	such	such	ADJ
issue-2936	21	29	as	as	ADP
issue-2936	21	30	ukraine	ukraine	NOUN
issue-2936	21	31	.	.	PUNCT
issue-2936	22	1	keywords	keyword	NOUN
issue-2936	22	2	:	:	PUNCT
issue-2936	22	3	budgetary	budgetary	ADJ
issue-2936	22	4	funds	fund	NOUN
issue-2936	22	5	,	,	PUNCT
issue-2936	22	6	efficiency	efficiency	NOUN
issue-2936	22	7	,	,	PUNCT
issue-2936	22	8	performance	performance	NOUN
issue-2936	22	9	audit	audit	NOUN
issue-2936	22	10	,	,	PUNCT
issue-2936	22	11	public	public	ADJ
issue-2936	22	12	financial	financial	ADJ
issue-2936	22	13	control	control	NOUN
issue-2936	22	14	,	,	PUNCT
issue-2936	22	15	ukraine	ukraine	NOUN
issue-2936	22	16	,	,	PUNCT
issue-2936	22	17	comparative	comparative	ADJ
issue-2936	22	18	legal	legal	ADJ
issue-2936	22	19	analysis	analysis	NOUN
issue-2936	22	20	.	.	PUNCT
issue-2936	23	1	jel	jel	PROPN
issue-2936	23	2	classification	classification	PROPN
issue-2936	23	3	:	:	PUNCT
issue-2936	23	4	h50	h50	PROPN
issue-2936	23	5	,	,	PUNCT
issue-2936	23	6	h61	h61	PROPN
issue-2936	23	7	,	,	PUNCT
issue-2936	23	8	k23	k23	PROPN
issue-2936	23	9	,	,	PUNCT
issue-2936	23	10	p35	p35	PROPN
issue-2936	23	11	1	1	NUM
issue-2936	23	12	.	.	PUNCT
issue-2936	24	1	introduction	introduction	NOUN
issue-2936	24	2	the	the	DET
issue-2936	24	3	study	study	NOUN
issue-2936	24	4	's	's	PART
issue-2936	24	5	pertinence	pertinence	NOUN
issue-2936	24	6	arises	arise	VERB
issue-2936	24	7	from	from	ADP
issue-2936	24	8	the	the	DET
issue-2936	24	9	pressing	press	VERB
issue-2936	24	10	necessity	necessity	NOUN
issue-2936	24	11	to	to	PART
issue-2936	24	12	optimise	optimise	VERB
issue-2936	24	13	the	the	DET
issue-2936	24	14	utilisation	utilisation	NOUN
issue-2936	24	15	of	of	ADP
issue-2936	24	16	finite	finite	ADJ
issue-2936	24	17	public	public	ADJ
issue-2936	24	18	resources	resource	NOUN
issue-2936	24	19	while	while	SCONJ
issue-2936	24	20	maintaining	maintain	VERB
issue-2936	24	21	stringent	stringent	ADJ
issue-2936	24	22	oversight	oversight	NOUN
issue-2936	24	23	in	in	ADP
issue-2936	24	24	their	their	PRON
issue-2936	24	25	allocation	allocation	NOUN
issue-2936	24	26	.	.	PUNCT
issue-2936	25	1	in	in	ADP
issue-2936	25	2	the	the	DET
issue-2936	25	3	context	context	NOUN
issue-2936	25	4	of	of	ADP
issue-2936	25	5	a	a	DET
issue-2936	25	6	chronic	chronic	ADJ
issue-2936	25	7	budget	budget	NOUN
issue-2936	25	8	deficit	deficit	NOUN
issue-2936	25	9	and	and	CCONJ
issue-2936	25	10	growing	grow	VERB
issue-2936	25	11	societal	societal	ADJ
issue-2936	25	12	demands	demand	NOUN
issue-2936	25	13	,	,	PUNCT
issue-2936	25	14	the	the	DET
issue-2936	25	15	issue	issue	NOUN
issue-2936	25	16	of	of	ADP
issue-2936	25	17	budgetary	budgetary	ADJ
issue-2936	25	18	efficiency	efficiency	NOUN
issue-2936	25	19	assumes	assume	VERB
issue-2936	25	20	particular	particular	ADJ
issue-2936	25	21	significance	significance	NOUN
issue-2936	25	22	.	.	PUNCT
issue-2936	26	1	a	a	DET
issue-2936	26	2	judicious	judicious	ADJ
issue-2936	26	3	utilisation	utilisation	NOUN
issue-2936	26	4	of	of	ADP
issue-2936	26	5	public	public	ADJ
issue-2936	26	6	finances	finance	NOUN
issue-2936	26	7	can	can	AUX
issue-2936	26	8	contribute	contribute	VERB
issue-2936	26	9	to	to	ADP
issue-2936	26	10	economic	economic	ADJ
issue-2936	26	11	stabilisation	stabilisation	NOUN
issue-2936	26	12	and	and	CCONJ
issue-2936	26	13	the	the	DET
issue-2936	26	14	mitigation	mitigation	NOUN
issue-2936	26	15	of	of	ADP
issue-2936	26	16	crisis	crisis	NOUN
issue-2936	26	17	phenomena	phenomenon	NOUN
issue-2936	26	18	.	.	PUNCT
issue-2936	27	1	conversely	conversely	ADV
issue-2936	27	2	,	,	PUNCT
issue-2936	27	3	inadequate	inadequate	ADJ
issue-2936	27	4	or	or	CCONJ
issue-2936	27	5	absent	absent	ADJ
issue-2936	27	6	oversight	oversight	NOUN
issue-2936	27	7	may	may	AUX
issue-2936	27	8	result	result	VERB
issue-2936	27	9	in	in	ADP
issue-2936	27	10	the	the	DET
issue-2936	27	11	misallocation	misallocation	NOUN
issue-2936	27	12	of	of	ADP
issue-2936	27	13	funds	fund	NOUN
issue-2936	27	14	and	and	CCONJ
issue-2936	27	15	the	the	DET
issue-2936	27	16	occurrence	occurrence	NOUN
issue-2936	27	17	of	of	ADP
issue-2936	27	18	corruption	corruption	NOUN
issue-2936	27	19	.	.	PUNCT
issue-2936	28	1	conversely	conversely	ADV
issue-2936	28	2	,	,	PUNCT
issue-2936	28	3	excessively	excessively	ADV
issue-2936	28	4	rigid	rigid	ADJ
issue-2936	28	5	control	control	NOUN
issue-2936	28	6	procedures	procedure	NOUN
issue-2936	28	7	may	may	AUX
issue-2936	28	8	impede	impede	VERB
issue-2936	28	9	the	the	DET
issue-2936	28	10	budgetary	budgetary	ADJ
issue-2936	28	11	process	process	NOUN
issue-2936	28	12	and	and	CCONJ
issue-2936	28	13	diminish	diminish	VERB
issue-2936	28	14	the	the	DET
issue-2936	28	15	responsiveness	responsiveness	NOUN
issue-2936	28	16	of	of	ADP
issue-2936	28	17	public	public	ADJ
issue-2936	28	18	expenditure	expenditure	NOUN
issue-2936	28	19	to	to	ADP
issue-2936	28	20	priority	priority	NOUN
issue-2936	28	21	needs	need	NOUN
issue-2936	28	22	.	.	PUNCT
issue-2936	29	1	the	the	DET
issue-2936	29	2	primary	primary	ADJ
issue-2936	29	3	challenge	challenge	NOUN
issue-2936	29	4	in	in	ADP
issue-2936	29	5	this	this	DET
issue-2936	29	6	regard	regard	NOUN
issue-2936	29	7	is	be	AUX
issue-2936	29	8	to	to	PART
issue-2936	29	9	achieve	achieve	VERB
issue-2936	29	10	a	a	DET
issue-2936	29	11	balance	balance	NOUN
issue-2936	29	12	between	between	ADP
issue-2936	29	13	the	the	DET
issue-2936	29	14	efficient	efficient	ADJ
issue-2936	29	15	utilisation	utilisation	NOUN
issue-2936	29	16	of	of	ADP
issue-2936	29	17	budgetary	budgetary	ADJ
issue-2936	29	18	resources	resource	NOUN
issue-2936	29	19	and	and	CCONJ
issue-2936	29	20	the	the	DET
issue-2936	29	21	establishment	establishment	NOUN
issue-2936	29	22	of	of	ADP
issue-2936	29	23	adequate	adequate	ADJ
issue-2936	29	24	oversight	oversight	NOUN
issue-2936	29	25	mechanisms	mechanism	NOUN
issue-2936	29	26	for	for	ADP
issue-2936	29	27	their	their	PRON
issue-2936	29	28	expenditure	expenditure	NOUN
issue-2936	29	29	.	.	PUNCT
issue-2936	30	1	the	the	DET
issue-2936	30	2	purpose	purpose	NOUN
issue-2936	30	3	of	of	ADP
issue-2936	30	4	this	this	DET
issue-2936	30	5	article	article	NOUN
issue-2936	30	6	is	be	AUX
issue-2936	30	7	to	to	PART
issue-2936	30	8	explore	explore	VERB
issue-2936	30	9	the	the	DET
issue-2936	30	10	legal	legal	ADJ
issue-2936	30	11	regime	regime	NOUN
issue-2936	30	12	of	of	ADP
issue-2936	30	13	budgetary	budgetary	ADJ
issue-2936	30	14	funds	fund	NOUN
issue-2936	30	15	from	from	ADP
issue-2936	30	16	an	an	DET
issue-2936	30	17	economic	economic	ADJ
issue-2936	30	18	-	-	PUNCT
issue-2936	30	19	legal	legal	ADJ
issue-2936	30	20	perspective	perspective	NOUN
issue-2936	30	21	,	,	PUNCT
issue-2936	30	22	with	with	ADP
issue-2936	30	23	a	a	DET
issue-2936	30	24	focus	focus	NOUN
issue-2936	30	25	on	on	ADP
issue-2936	30	26	achieving	achieve	VERB
issue-2936	30	27	a	a	DET
issue-2936	30	28	balance	balance	NOUN
issue-2936	30	29	between	between	ADP
issue-2936	30	30	efficiency	efficiency	NOUN
issue-2936	30	31	and	and	CCONJ
issue-2936	30	32	control	control	NOUN
issue-2936	30	33	in	in	ADP
issue-2936	30	34	public	public	ADJ
issue-2936	30	35	financial	financial	ADJ
issue-2936	30	36	management	management	NOUN
issue-2936	30	37	.	.	PUNCT
issue-2936	31	1	in	in	ADP
issue-2936	31	2	order	order	NOUN
issue-2936	31	3	to	to	PART
issue-2936	31	4	accomplish	accomplish	VERB
issue-2936	31	5	this	this	DET
issue-2936	31	6	objective	objective	NOUN
issue-2936	31	7	,	,	PUNCT
issue-2936	31	8	the	the	DET
issue-2936	31	9	following	follow	VERB
issue-2936	31	10	objectives	objective	NOUN
issue-2936	31	11	are	be	AUX
issue-2936	31	12	to	to	PART
issue-2936	31	13	be	be	AUX
issue-2936	31	14	pursued	pursue	VERB
issue-2936	31	15	:	:	PUNCT
issue-2936	31	16	firstly	firstly	ADV
issue-2936	31	17	,	,	PUNCT
issue-2936	31	18	to	to	PART
issue-2936	31	19	elaborate	elaborate	VERB
issue-2936	31	20	the	the	DET
issue-2936	31	21	theoretical	theoretical	ADJ
issue-2936	31	22	baltic	baltic	ADJ
issue-2936	31	23	journal	journal	PROPN
issue-2936	31	24	of	of	ADP
issue-2936	31	25	economic	economic	ADJ
issue-2936	31	26	studies	study	NOUN
issue-2936	31	27	29	29	NUM
issue-2936	31	28	vol	vol	NOUN
issue-2936	31	29	.	.	PROPN
issue-2936	32	1	11	11	NUM
issue-2936	33	1	no	no	NOUN
issue-2936	33	2	.	.	NOUN
issue-2936	34	1	3	3	NUM
issue-2936	34	2	,	,	PUNCT
issue-2936	34	3	2025	2025	NUM
issue-2936	34	4	foundations	foundation	NOUN
issue-2936	34	5	of	of	ADP
issue-2936	34	6	efficiency	efficiency	NOUN
issue-2936	34	7	and	and	CCONJ
issue-2936	34	8	control	control	NOUN
issue-2936	34	9	in	in	ADP
issue-2936	34	10	the	the	DET
issue-2936	34	11	area	area	NOUN
issue-2936	34	12	of	of	ADP
issue-2936	34	13	budgetary	budgetary	ADJ
issue-2936	34	14	funds	fund	NOUN
issue-2936	34	15	;	;	PUNCT
issue-2936	34	16	secondly	secondly	ADV
issue-2936	34	17	,	,	PUNCT
issue-2936	34	18	to	to	PART
issue-2936	34	19	conduct	conduct	VERB
issue-2936	34	20	a	a	DET
issue-2936	34	21	comparative	comparative	ADJ
issue-2936	34	22	analysis	analysis	NOUN
issue-2936	34	23	of	of	ADP
issue-2936	34	24	approaches	approach	NOUN
issue-2936	34	25	to	to	ADP
issue-2936	34	26	the	the	DET
issue-2936	34	27	use	use	NOUN
issue-2936	34	28	of	of	ADP
issue-2936	34	29	public	public	ADJ
issue-2936	34	30	funds	fund	NOUN
issue-2936	34	31	and	and	CCONJ
issue-2936	34	32	control	control	NOUN
issue-2936	34	33	mechanisms	mechanism	NOUN
issue-2936	34	34	in	in	ADP
issue-2936	34	35	the	the	DET
issue-2936	34	36	eu	eu	PROPN
issue-2936	34	37	and	and	CCONJ
issue-2936	34	38	the	the	DET
issue-2936	34	39	united	united	PROPN
issue-2936	34	40	states	states	PROPN
issue-2936	34	41	;	;	PUNCT
issue-2936	34	42	thirdly	thirdly	ADV
issue-2936	34	43	,	,	PUNCT
issue-2936	34	44	to	to	PART
issue-2936	34	45	analyse	analyse	VERB
issue-2936	34	46	ukrainian	ukrainian	ADJ
issue-2936	34	47	regulatory	regulatory	ADJ
issue-2936	34	48	and	and	CCONJ
issue-2936	34	49	practical	practical	ADJ
issue-2936	34	50	approaches	approach	NOUN
issue-2936	34	51	to	to	ADP
issue-2936	34	52	public	public	ADJ
issue-2936	34	53	finance	finance	NOUN
issue-2936	34	54	management	management	NOUN
issue-2936	34	55	,	,	PUNCT
issue-2936	34	56	including	include	VERB
issue-2936	34	57	empirical	empirical	ADJ
issue-2936	34	58	data	datum	NOUN
issue-2936	34	59	on	on	ADP
issue-2936	34	60	efficiency	efficiency	NOUN
issue-2936	34	61	and	and	CCONJ
issue-2936	34	62	violations	violation	NOUN
issue-2936	34	63	;	;	PUNCT
issue-2936	34	64	and	and	CCONJ
issue-2936	34	65	fourthly	fourthly	ADV
issue-2936	34	66	,	,	PUNCT
issue-2936	34	67	to	to	PART
issue-2936	34	68	formulate	formulate	VERB
issue-2936	34	69	recommendations	recommendation	NOUN
issue-2936	34	70	for	for	ADP
issue-2936	34	71	improving	improve	VERB
issue-2936	34	72	the	the	DET
issue-2936	34	73	legal	legal	ADJ
issue-2936	34	74	framework	framework	NOUN
issue-2936	34	75	governing	govern	VERB
issue-2936	34	76	budgetary	budgetary	ADJ
issue-2936	34	77	funds	fund	NOUN
issue-2936	34	78	in	in	ADP
issue-2936	34	79	order	order	NOUN
issue-2936	34	80	to	to	PART
issue-2936	34	81	enhance	enhance	VERB
issue-2936	34	82	their	their	PRON
issue-2936	34	83	efficient	efficient	ADJ
issue-2936	34	84	use	use	NOUN
issue-2936	34	85	.	.	PUNCT
issue-2936	35	1	the	the	DET
issue-2936	35	2	research	research	NOUN
issue-2936	35	3	is	be	AUX
issue-2936	35	4	grounded	ground	VERB
issue-2936	35	5	in	in	ADP
issue-2936	35	6	an	an	DET
issue-2936	35	7	economic	economic	ADJ
issue-2936	35	8	-	-	PUNCT
issue-2936	35	9	legal	legal	ADJ
issue-2936	35	10	analysis	analysis	NOUN
issue-2936	35	11	that	that	PRON
issue-2936	35	12	employs	employ	VERB
issue-2936	35	13	a	a	DET
issue-2936	35	14	systemic	systemic	ADJ
issue-2936	35	15	approach	approach	NOUN
issue-2936	35	16	to	to	ADP
issue-2936	35	17	the	the	DET
issue-2936	35	18	study	study	NOUN
issue-2936	35	19	of	of	ADP
issue-2936	35	20	legislative	legislative	ADJ
issue-2936	35	21	provisions	provision	NOUN
issue-2936	35	22	regulating	regulate	VERB
issue-2936	35	23	the	the	DET
issue-2936	35	24	utilisation	utilisation	NOUN
issue-2936	35	25	of	of	ADP
issue-2936	35	26	public	public	ADJ
issue-2936	35	27	funds	fund	NOUN
issue-2936	35	28	.	.	PUNCT
issue-2936	36	1	this	this	DET
issue-2936	36	2	analysis	analysis	NOUN
issue-2936	36	3	is	be	AUX
issue-2936	36	4	complemented	complement	VERB
issue-2936	36	5	by	by	ADP
issue-2936	36	6	comparative	comparative	ADJ
issue-2936	36	7	methods	method	NOUN
issue-2936	36	8	,	,	PUNCT
issue-2936	36	9	which	which	PRON
issue-2936	36	10	facilitate	facilitate	VERB
issue-2936	36	11	the	the	DET
issue-2936	36	12	juxtaposition	juxtaposition	NOUN
issue-2936	36	13	of	of	ADP
issue-2936	36	14	international	international	ADJ
issue-2936	36	15	experiences	experience	NOUN
issue-2936	36	16	,	,	PUNCT
issue-2936	36	17	and	and	CCONJ
issue-2936	36	18	elements	element	NOUN
issue-2936	36	19	of	of	ADP
issue-2936	36	20	statistical	statistical	ADJ
issue-2936	36	21	analysis	analysis	NOUN
issue-2936	36	22	,	,	PUNCT
issue-2936	36	23	which	which	PRON
issue-2936	36	24	assess	assess	VERB
issue-2936	36	25	indicators	indicator	NOUN
issue-2936	36	26	of	of	ADP
issue-2936	36	27	budget	budget	NOUN
issue-2936	36	28	execution	execution	NOUN
issue-2936	36	29	in	in	ADP
issue-2936	36	30	ukraine	ukraine	NOUN
issue-2936	36	31	.	.	PUNCT
issue-2936	37	1	the	the	DET
issue-2936	37	2	information	information	NOUN
issue-2936	37	3	base	base	NOUN
issue-2936	37	4	comprises	comprise	VERB
issue-2936	37	5	normative	normative	ADJ
issue-2936	37	6	legal	legal	ADJ
issue-2936	37	7	acts	act	NOUN
issue-2936	37	8	(	(	PUNCT
issue-2936	37	9	for	for	ADP
issue-2936	37	10	example	example	NOUN
issue-2936	37	11	,	,	PUNCT
issue-2936	37	12	the	the	DET
issue-2936	37	13	budget	budget	NOUN
issue-2936	37	14	code	code	NOUN
issue-2936	37	15	of	of	ADP
issue-2936	37	16	ukraine	ukraine	ADJ
issue-2936	37	17	and	and	CCONJ
issue-2936	37	18	governmental	governmental	ADJ
issue-2936	37	19	regulations	regulation	NOUN
issue-2936	37	20	)	)	PUNCT
issue-2936	37	21	,	,	PUNCT
issue-2936	37	22	reports	report	VERB
issue-2936	37	23	from	from	ADP
issue-2936	37	24	public	public	ADJ
issue-2936	37	25	financial	financial	ADJ
issue-2936	37	26	oversight	oversight	NOUN
issue-2936	37	27	bodies	body	NOUN
issue-2936	37	28	,	,	PUNCT
issue-2936	37	29	and	and	CCONJ
issue-2936	37	30	academic	academic	ADJ
issue-2936	37	31	publications	publication	NOUN
issue-2936	37	32	by	by	ADP
issue-2936	37	33	both	both	CCONJ
issue-2936	37	34	ukrainian	ukrainian	ADJ
issue-2936	37	35	and	and	CCONJ
issue-2936	37	36	foreign	foreign	ADJ
issue-2936	37	37	scholars	scholar	NOUN
issue-2936	37	38	.	.	PUNCT
issue-2936	38	1	the	the	DET
issue-2936	38	2	methodological	methodological	ADJ
issue-2936	38	3	framework	framework	NOUN
issue-2936	38	4	combines	combine	VERB
issue-2936	38	5	general	general	ADJ
issue-2936	38	6	scientific	scientific	ADJ
issue-2936	38	7	methods	method	NOUN
issue-2936	38	8	(	(	PUNCT
issue-2936	38	9	analysis	analysis	NOUN
issue-2936	38	10	and	and	CCONJ
issue-2936	38	11	synthesis	synthesis	NOUN
issue-2936	38	12	,	,	PUNCT
issue-2936	38	13	induction	induction	NOUN
issue-2936	38	14	and	and	CCONJ
issue-2936	38	15	deduction	deduction	NOUN
issue-2936	38	16	)	)	PUNCT
issue-2936	38	17	with	with	ADP
issue-2936	38	18	specialised	specialised	ADJ
issue-2936	38	19	approaches	approach	NOUN
issue-2936	38	20	,	,	PUNCT
issue-2936	38	21	including	include	VERB
issue-2936	38	22	the	the	DET
issue-2936	38	23	formal	formal	ADJ
issue-2936	38	24	-	-	PUNCT
issue-2936	38	25	legal	legal	ADJ
issue-2936	38	26	method	method	NOUN
issue-2936	38	27	(	(	PUNCT
issue-2936	38	28	for	for	ADP
issue-2936	38	29	legislative	legislative	ADJ
issue-2936	38	30	analysis	analysis	NOUN
issue-2936	38	31	)	)	PUNCT
issue-2936	38	32	and	and	CCONJ
issue-2936	38	33	economic	economic	ADJ
issue-2936	38	34	analysis	analysis	NOUN
issue-2936	38	35	(	(	PUNCT
issue-2936	38	36	to	to	PART
issue-2936	38	37	evaluate	evaluate	VERB
issue-2936	38	38	the	the	DET
issue-2936	38	39	efficiency	efficiency	NOUN
issue-2936	38	40	of	of	ADP
issue-2936	38	41	expenditures	expenditure	NOUN
issue-2936	38	42	)	)	PUNCT
issue-2936	38	43	.	.	PUNCT
issue-2936	39	1	this	this	PRON
issue-2936	39	2	enables	enable	VERB
issue-2936	39	3	a	a	DET
issue-2936	39	4	comprehensive	comprehensive	ADJ
issue-2936	39	5	understanding	understanding	NOUN
issue-2936	39	6	of	of	ADP
issue-2936	39	7	the	the	DET
issue-2936	39	8	issue	issue	NOUN
issue-2936	39	9	at	at	ADP
issue-2936	39	10	the	the	DET
issue-2936	39	11	intersection	intersection	NOUN
issue-2936	39	12	of	of	ADP
issue-2936	39	13	law	law	NOUN
issue-2936	39	14	and	and	CCONJ
issue-2936	39	15	economics	economic	NOUN
issue-2936	39	16	.	.	PUNCT
issue-2936	40	1	the	the	DET
issue-2936	40	2	scientific	scientific	ADJ
issue-2936	40	3	novelty	novelty	NOUN
issue-2936	40	4	of	of	ADP
issue-2936	40	5	the	the	DET
issue-2936	40	6	paper	paper	NOUN
issue-2936	40	7	lies	lie	VERB
issue-2936	40	8	in	in	ADP
issue-2936	40	9	its	its	PRON
issue-2936	40	10	interdisciplinary	interdisciplinary	ADJ
issue-2936	40	11	approach	approach	NOUN
issue-2936	40	12	to	to	ADP
issue-2936	40	13	the	the	DET
issue-2936	40	14	concept	concept	NOUN
issue-2936	40	15	of	of	ADP
issue-2936	40	16	the	the	DET
issue-2936	40	17	legal	legal	ADJ
issue-2936	40	18	regime	regime	NOUN
issue-2936	40	19	of	of	ADP
issue-2936	40	20	budgetary	budgetary	ADJ
issue-2936	40	21	funds	fund	NOUN
issue-2936	40	22	.	.	PUNCT
issue-2936	41	1	in	in	ADP
issue-2936	41	2	particular	particular	ADJ
issue-2936	41	3	,	,	PUNCT
issue-2936	41	4	efficiency	efficiency	NOUN
issue-2936	41	5	is	be	AUX
issue-2936	41	6	examined	examine	VERB
issue-2936	41	7	not	not	PART
issue-2936	41	8	only	only	ADV
issue-2936	41	9	as	as	ADP
issue-2936	41	10	an	an	DET
issue-2936	41	11	economic	economic	ADJ
issue-2936	41	12	category	category	NOUN
issue-2936	41	13	but	but	CCONJ
issue-2936	41	14	also	also	ADV
issue-2936	41	15	as	as	ADP
issue-2936	41	16	a	a	DET
issue-2936	41	17	legal	legal	ADJ
issue-2936	41	18	principle	principle	NOUN
issue-2936	41	19	enshrined	enshrine	VERB
issue-2936	41	20	in	in	ADP
issue-2936	41	21	statutory	statutory	ADJ
issue-2936	41	22	norms	norm	NOUN
issue-2936	41	23	,	,	PUNCT
issue-2936	41	24	the	the	DET
issue-2936	41	25	implementation	implementation	NOUN
issue-2936	41	26	of	of	ADP
issue-2936	41	27	which	which	PRON
issue-2936	41	28	requires	require	VERB
issue-2936	41	29	robust	robust	ADJ
issue-2936	41	30	oversight	oversight	NOUN
issue-2936	41	31	mechanisms	mechanism	NOUN
issue-2936	41	32	.	.	PUNCT
issue-2936	42	1	the	the	DET
issue-2936	42	2	article	article	NOUN
issue-2936	42	3	puts	put	VERB
issue-2936	42	4	forward	forward	ADV
issue-2936	42	5	a	a	DET
issue-2936	42	6	proposal	proposal	NOUN
issue-2936	42	7	to	to	PART
issue-2936	42	8	specify	specify	VERB
issue-2936	42	9	the	the	DET
issue-2936	42	10	criteria	criterion	NOUN
issue-2936	42	11	for	for	ADP
issue-2936	42	12	evaluating	evaluate	VERB
issue-2936	42	13	the	the	DET
issue-2936	42	14	effectiveness	effectiveness	NOUN
issue-2936	42	15	of	of	ADP
issue-2936	42	16	public	public	ADJ
issue-2936	42	17	expenditures	expenditure	NOUN
issue-2936	42	18	in	in	ADP
issue-2936	42	19	normative	normative	ADJ
issue-2936	42	20	acts	act	NOUN
issue-2936	42	21	,	,	PUNCT
issue-2936	42	22	with	with	ADP
issue-2936	42	23	a	a	DET
issue-2936	42	24	view	view	NOUN
issue-2936	42	25	to	to	ADP
issue-2936	42	26	strengthening	strengthen	VERB
issue-2936	42	27	the	the	DET
issue-2936	42	28	preventive	preventive	ADJ
issue-2936	42	29	function	function	NOUN
issue-2936	42	30	of	of	ADP
issue-2936	42	31	financial	financial	ADJ
issue-2936	42	32	control	control	NOUN
issue-2936	42	33	.	.	PUNCT
issue-2936	43	1	the	the	DET
issue-2936	43	2	practical	practical	ADJ
issue-2936	43	3	significance	significance	NOUN
issue-2936	43	4	of	of	ADP
issue-2936	43	5	the	the	DET
issue-2936	43	6	research	research	NOUN
issue-2936	43	7	findings	finding	NOUN
issue-2936	43	8	lies	lie	VERB
issue-2936	43	9	in	in	ADP
issue-2936	43	10	their	their	PRON
issue-2936	43	11	potential	potential	ADJ
issue-2936	43	12	application	application	NOUN
issue-2936	43	13	for	for	ADP
issue-2936	43	14	the	the	DET
issue-2936	43	15	improvement	improvement	NOUN
issue-2936	43	16	of	of	ADP
issue-2936	43	17	budget	budget	NOUN
issue-2936	43	18	legislation	legislation	NOUN
issue-2936	43	19	and	and	CCONJ
issue-2936	43	20	the	the	DET
issue-2936	43	21	enhancement	enhancement	NOUN
issue-2936	43	22	of	of	ADP
issue-2936	43	23	the	the	DET
issue-2936	43	24	effectiveness	effectiveness	NOUN
issue-2936	43	25	of	of	ADP
issue-2936	43	26	financial	financial	ADJ
issue-2936	43	27	control	control	NOUN
issue-2936	43	28	bodies	body	NOUN
issue-2936	43	29	.	.	PUNCT
issue-2936	44	1	2	2	X
issue-2936	44	2	.	.	X
issue-2936	44	3	efficiency	efficiency	NOUN
issue-2936	44	4	and	and	CCONJ
issue-2936	44	5	oversight	oversight	NOUN
issue-2936	44	6	:	:	PUNCT
issue-2936	44	7	theoretical	theoretical	ADJ
issue-2936	44	8	aspects	aspect	NOUN
issue-2936	44	9	in	in	ADP
issue-2936	44	10	the	the	DET
issue-2936	44	11	context	context	NOUN
issue-2936	44	12	of	of	ADP
issue-2936	44	13	ukraine	ukraine	NOUN
issue-2936	44	14	,	,	PUNCT
issue-2936	44	15	budgetary	budgetary	ADJ
issue-2936	44	16	funds	fund	NOUN
issue-2936	44	17	are	be	AUX
issue-2936	44	18	defined	define	VERB
issue-2936	44	19	by	by	ADP
issue-2936	44	20	legislation	legislation	NOUN
issue-2936	44	21	as	as	ADP
issue-2936	44	22	the	the	DET
issue-2936	44	23	resources	resource	NOUN
issue-2936	44	24	of	of	ADP
issue-2936	44	25	the	the	DET
issue-2936	44	26	state	state	NOUN
issue-2936	44	27	budget	budget	NOUN
issue-2936	44	28	and	and	CCONJ
issue-2936	44	29	local	local	ADJ
issue-2936	44	30	budgets	budget	NOUN
issue-2936	44	31	.	.	PUNCT
issue-2936	45	1	that	that	PRON
issue-2936	45	2	is	be	AUX
issue-2936	45	3	to	to	PART
issue-2936	45	4	say	say	VERB
issue-2936	45	5	,	,	PUNCT
issue-2936	45	6	they	they	PRON
issue-2936	45	7	are	be	AUX
issue-2936	45	8	defined	define	VERB
issue-2936	45	9	as	as	ADP
issue-2936	45	10	the	the	DET
issue-2936	45	11	public	public	ADJ
issue-2936	45	12	financial	financial	ADJ
issue-2936	45	13	assets	asset	NOUN
issue-2936	45	14	owned	own	VERB
issue-2936	45	15	by	by	ADP
issue-2936	45	16	the	the	DET
issue-2936	45	17	state	state	NOUN
issue-2936	45	18	or	or	CCONJ
issue-2936	45	19	hromadas	hromada	NOUN
issue-2936	45	20	.	.	PUNCT
issue-2936	46	1	the	the	DET
issue-2936	46	2	legal	legal	ADJ
issue-2936	46	3	regime	regime	NOUN
issue-2936	46	4	of	of	ADP
issue-2936	46	5	budgetary	budgetary	ADJ
issue-2936	46	6	funds	fund	NOUN
issue-2936	46	7	is	be	AUX
issue-2936	46	8	characterised	characterise	VERB
issue-2936	46	9	by	by	ADP
issue-2936	46	10	the	the	DET
issue-2936	46	11	fact	fact	NOUN
issue-2936	46	12	that	that	SCONJ
issue-2936	46	13	their	their	PRON
issue-2936	46	14	formation	formation	NOUN
issue-2936	46	15	,	,	PUNCT
issue-2936	46	16	allocation	allocation	NOUN
issue-2936	46	17	,	,	PUNCT
issue-2936	46	18	and	and	CCONJ
issue-2936	46	19	use	use	NOUN
issue-2936	46	20	are	be	AUX
issue-2936	46	21	governed	govern	VERB
issue-2936	46	22	by	by	ADP
issue-2936	46	23	budget	budget	NOUN
issue-2936	46	24	law	law	NOUN
issue-2936	46	25	,	,	PUNCT
issue-2936	46	26	which	which	PRON
issue-2936	46	27	imposes	impose	VERB
issue-2936	46	28	strict	strict	ADJ
issue-2936	46	29	requirements	requirement	NOUN
issue-2936	46	30	regarding	regard	VERB
issue-2936	46	31	the	the	DET
issue-2936	46	32	lawful	lawful	ADJ
issue-2936	46	33	and	and	CCONJ
issue-2936	46	34	targeted	target	VERB
issue-2936	46	35	expenditure	expenditure	NOUN
issue-2936	46	36	of	of	ADP
issue-2936	46	37	these	these	DET
issue-2936	46	38	resources	resource	NOUN
issue-2936	46	39	.	.	PUNCT
issue-2936	47	1	in	in	ADP
issue-2936	47	2	contradistinction	contradistinction	NOUN
issue-2936	47	3	to	to	ADP
issue-2936	47	4	other	other	ADJ
issue-2936	47	5	objects	object	NOUN
issue-2936	47	6	of	of	ADP
issue-2936	47	7	state	state	NOUN
issue-2936	47	8	ownership	ownership	NOUN
issue-2936	47	9	,	,	PUNCT
issue-2936	47	10	budgetary	budgetary	ADJ
issue-2936	47	11	funds	fund	NOUN
issue-2936	47	12	are	be	AUX
issue-2936	47	13	subject	subject	ADJ
issue-2936	47	14	to	to	ADP
issue-2936	47	15	a	a	DET
issue-2936	47	16	distinct	distinct	ADJ
issue-2936	47	17	regime	regime	NOUN
issue-2936	47	18	,	,	PUNCT
issue-2936	47	19	whereby	whereby	SCONJ
issue-2936	47	20	their	their	PRON
issue-2936	47	21	utilisation	utilisation	NOUN
issue-2936	47	22	is	be	AUX
issue-2936	47	23	permitted	permit	VERB
issue-2936	47	24	exclusively	exclusively	ADV
issue-2936	47	25	within	within	ADP
issue-2936	47	26	the	the	DET
issue-2936	47	27	limits	limit	NOUN
issue-2936	47	28	established	establish	VERB
issue-2936	47	29	by	by	ADP
issue-2936	47	30	the	the	DET
issue-2936	47	31	relevant	relevant	ADJ
issue-2936	47	32	budget	budget	NOUN
issue-2936	47	33	appropriations	appropriation	NOUN
issue-2936	47	34	and	and	CCONJ
issue-2936	47	35	estimates	estimate	NOUN
issue-2936	47	36	.	.	PUNCT
issue-2936	48	1	moreover	moreover	ADV
issue-2936	48	2	,	,	PUNCT
issue-2936	48	3	their	their	PRON
issue-2936	48	4	utilisation	utilisation	NOUN
issue-2936	48	5	is	be	AUX
issue-2936	48	6	subject	subject	ADJ
issue-2936	48	7	to	to	ADP
issue-2936	48	8	close	close	ADJ
issue-2936	48	9	monitoring	monitoring	NOUN
issue-2936	48	10	by	by	ADP
issue-2936	48	11	authorised	authorise	VERB
issue-2936	48	12	public	public	ADJ
issue-2936	48	13	authorities	authority	NOUN
issue-2936	48	14	.	.	PUNCT
issue-2936	49	1	it	it	PRON
issue-2936	49	2	is	be	AUX
issue-2936	49	3	evident	evident	ADJ
issue-2936	49	4	that	that	SCONJ
issue-2936	49	5	the	the	DET
issue-2936	49	6	legal	legal	ADJ
issue-2936	49	7	regime	regime	NOUN
issue-2936	49	8	of	of	ADP
issue-2936	49	9	budgetary	budgetary	ADJ
issue-2936	49	10	funds	fund	NOUN
issue-2936	49	11	comprises	comprise	VERB
issue-2936	49	12	a	a	DET
issue-2936	49	13	series	series	NOUN
issue-2936	49	14	of	of	ADP
issue-2936	49	15	legal	legal	ADJ
issue-2936	49	16	norms	norm	NOUN
issue-2936	49	17	that	that	PRON
issue-2936	49	18	regulate	regulate	VERB
issue-2936	49	19	the	the	DET
issue-2936	49	20	flow	flow	NOUN
issue-2936	49	21	of	of	ADP
issue-2936	49	22	these	these	DET
issue-2936	49	23	funds	fund	NOUN
issue-2936	49	24	from	from	ADP
issue-2936	49	25	the	the	DET
issue-2936	49	26	stage	stage	NOUN
issue-2936	49	27	of	of	ADP
issue-2936	49	28	revenue	revenue	NOUN
issue-2936	49	29	mobilisation	mobilisation	NOUN
issue-2936	49	30	to	to	ADP
issue-2936	49	31	their	their	PRON
issue-2936	49	32	allocation	allocation	NOUN
issue-2936	49	33	and	and	CCONJ
issue-2936	49	34	expenditure	expenditure	NOUN
issue-2936	49	35	.	.	PUNCT
issue-2936	50	1	it	it	PRON
issue-2936	50	2	is	be	AUX
issue-2936	50	3	imperative	imperative	ADJ
issue-2936	50	4	to	to	PART
issue-2936	50	5	note	note	VERB
issue-2936	50	6	that	that	SCONJ
issue-2936	50	7	there	there	PRON
issue-2936	50	8	is	be	VERB
issue-2936	50	9	mandatory	mandatory	ADJ
issue-2936	50	10	compliance	compliance	NOUN
issue-2936	50	11	with	with	ADP
issue-2936	50	12	the	the	DET
issue-2936	50	13	principles	principle	NOUN
issue-2936	50	14	of	of	ADP
issue-2936	50	15	efficiency	efficiency	NOUN
issue-2936	50	16	,	,	PUNCT
issue-2936	50	17	targeted	target	VERB
issue-2936	50	18	use	use	NOUN
issue-2936	50	19	,	,	PUNCT
issue-2936	50	20	and	and	CCONJ
issue-2936	50	21	accountability	accountability	NOUN
issue-2936	50	22	.	.	PUNCT
issue-2936	51	1	in	in	ADP
issue-2936	51	2	the	the	DET
issue-2936	51	3	context	context	NOUN
issue-2936	51	4	of	of	ADP
issue-2936	51	5	budgetary	budgetary	ADJ
issue-2936	51	6	processes	process	NOUN
issue-2936	51	7	,	,	PUNCT
issue-2936	51	8	efficiency	efficiency	NOUN
issue-2936	51	9	is	be	AUX
issue-2936	51	10	defined	define	VERB
issue-2936	51	11	as	as	ADP
issue-2936	51	12	the	the	DET
issue-2936	51	13	achievement	achievement	NOUN
issue-2936	51	14	of	of	ADP
issue-2936	51	15	planned	plan	VERB
issue-2936	51	16	outcomes	outcome	NOUN
issue-2936	51	17	with	with	ADP
issue-2936	51	18	the	the	DET
issue-2936	51	19	minimum	minimum	ADJ
issue-2936	51	20	possible	possible	ADJ
issue-2936	51	21	expenditure	expenditure	NOUN
issue-2936	51	22	.	.	PUNCT
issue-2936	52	1	this	this	PRON
issue-2936	52	2	is	be	AUX
issue-2936	52	3	the	the	DET
issue-2936	52	4	optimal	optimal	ADJ
issue-2936	52	5	balance	balance	NOUN
issue-2936	52	6	between	between	ADP
issue-2936	52	7	inputs	input	NOUN
issue-2936	52	8	and	and	CCONJ
issue-2936	52	9	the	the	DET
issue-2936	52	10	value	value	NOUN
issue-2936	52	11	derived	derive	VERB
issue-2936	52	12	from	from	ADP
issue-2936	52	13	them	they	PRON
issue-2936	52	14	.	.	PUNCT
issue-2936	53	1	the	the	DET
issue-2936	53	2	budget	budget	NOUN
issue-2936	53	3	code	code	NOUN
issue-2936	53	4	of	of	ADP
issue-2936	53	5	ukraine	ukraine	NOUN
issue-2936	53	6	is	be	AUX
issue-2936	53	7	predicated	predicate	VERB
issue-2936	53	8	on	on	ADP
issue-2936	53	9	the	the	DET
issue-2936	53	10	principles	principle	NOUN
issue-2936	53	11	of	of	ADP
issue-2936	53	12	efficiency	efficiency	NOUN
issue-2936	53	13	and	and	CCONJ
issue-2936	53	14	performance	performance	NOUN
issue-2936	53	15	in	in	ADP
issue-2936	53	16	the	the	DET
issue-2936	53	17	utilisation	utilisation	NOUN
issue-2936	53	18	of	of	ADP
issue-2936	53	19	public	public	ADJ
issue-2936	53	20	funds	fund	NOUN
issue-2936	53	21	,	,	PUNCT
issue-2936	53	22	which	which	PRON
issue-2936	53	23	are	be	AUX
issue-2936	53	24	considered	consider	VERB
issue-2936	53	25	to	to	PART
issue-2936	53	26	be	be	AUX
issue-2936	53	27	amongst	amongst	ADP
issue-2936	53	28	the	the	DET
issue-2936	53	29	fundamental	fundamental	ADJ
issue-2936	53	30	principles	principle	NOUN
issue-2936	53	31	of	of	ADP
issue-2936	53	32	the	the	DET
issue-2936	53	33	budget	budget	NOUN
issue-2936	53	34	system	system	NOUN
issue-2936	53	35	.	.	PUNCT
issue-2936	54	1	this	this	PRON
issue-2936	54	2	suggests	suggest	VERB
issue-2936	54	3	that	that	SCONJ
issue-2936	54	4	each	each	DET
issue-2936	54	5	unit	unit	NOUN
issue-2936	54	6	of	of	ADP
issue-2936	54	7	public	public	ADJ
issue-2936	54	8	expenditure	expenditure	NOUN
issue-2936	54	9	should	should	AUX
issue-2936	54	10	be	be	AUX
issue-2936	54	11	utilised	utilise	VERB
issue-2936	54	12	in	in	ADP
issue-2936	54	13	a	a	DET
issue-2936	54	14	manner	manner	NOUN
issue-2936	54	15	that	that	PRON
issue-2936	54	16	maximises	maximise	VERB
issue-2936	54	17	its	its	PRON
issue-2936	54	18	benefit	benefit	NOUN
issue-2936	54	19	to	to	ADP
issue-2936	54	20	society	society	NOUN
issue-2936	54	21	.	.	PUNCT
issue-2936	55	1	the	the	DET
issue-2936	55	2	prevailing	prevail	VERB
issue-2936	55	3	budget	budget	NOUN
issue-2936	55	4	legislation	legislation	NOUN
issue-2936	55	5	explicitly	explicitly	ADV
issue-2936	55	6	states	state	VERB
issue-2936	55	7	that	that	SCONJ
issue-2936	55	8	the	the	DET
issue-2936	55	9	purpose	purpose	NOUN
issue-2936	55	10	of	of	ADP
issue-2936	55	11	control	control	NOUN
issue-2936	55	12	over	over	ADP
issue-2936	55	13	compliance	compliance	NOUN
issue-2936	55	14	with	with	ADP
issue-2936	55	15	budgetary	budgetary	ADJ
issue-2936	55	16	rules	rule	NOUN
issue-2936	55	17	is	be	AUX
issue-2936	55	18	to	to	PART
issue-2936	55	19	ensure	ensure	VERB
issue-2936	55	20	the	the	DET
issue-2936	55	21	effective	effective	ADJ
issue-2936	55	22	and	and	CCONJ
issue-2936	55	23	result	result	NOUN
issue-2936	55	24	-	-	PUNCT
issue-2936	55	25	oriented	orient	VERB
issue-2936	55	26	management	management	NOUN
issue-2936	55	27	of	of	ADP
issue-2936	55	28	public	public	ADJ
issue-2936	55	29	resources	resource	NOUN
issue-2936	55	30	(	(	PUNCT
issue-2936	55	31	the	the	DET
issue-2936	55	32	budget	budget	NOUN
issue-2936	55	33	code	code	NOUN
issue-2936	55	34	of	of	ADP
issue-2936	55	35	ukraine	ukraine	NOUN
issue-2936	55	36	,	,	PUNCT
issue-2936	55	37	2010	2010	NUM
issue-2936	55	38	)	)	PUNCT
issue-2936	55	39	.	.	PUNCT
issue-2936	56	1	in	in	ADP
issue-2936	56	2	this	this	DET
issue-2936	56	3	regard	regard	NOUN
issue-2936	56	4	,	,	PUNCT
issue-2936	56	5	financial	financial	ADJ
issue-2936	56	6	control	control	NOUN
issue-2936	56	7	authorities	authority	NOUN
issue-2936	56	8	are	be	AUX
issue-2936	56	9	charged	charge	VERB
issue-2936	56	10	with	with	ADP
issue-2936	56	11	the	the	DET
issue-2936	56	12	responsibility	responsibility	NOUN
issue-2936	56	13	of	of	ADP
issue-2936	56	14	ensuring	ensure	VERB
issue-2936	56	15	the	the	DET
issue-2936	56	16	justification	justification	NOUN
issue-2936	56	17	of	of	ADP
issue-2936	56	18	budgetary	budgetary	ADJ
issue-2936	56	19	planning	planning	NOUN
issue-2936	56	20	,	,	PUNCT
issue-2936	56	21	the	the	DET
issue-2936	56	22	frugal	frugal	ADJ
issue-2936	56	23	and	and	CCONJ
issue-2936	56	24	targeted	target	VERB
issue-2936	56	25	use	use	NOUN
issue-2936	56	26	of	of	ADP
issue-2936	56	27	funds	fund	NOUN
issue-2936	56	28	,	,	PUNCT
issue-2936	56	29	and	and	CCONJ
issue-2936	56	30	the	the	DET
issue-2936	56	31	achievement	achievement	NOUN
issue-2936	56	32	of	of	ADP
issue-2936	56	33	planned	plan	VERB
issue-2936	56	34	outputs	output	NOUN
issue-2936	56	35	(	(	PUNCT
issue-2936	56	36	pysmenna	pysmenna	NOUN
issue-2936	56	37	,	,	PUNCT
issue-2936	56	38	n.d	n.d	PROPN
issue-2936	56	39	.	.	PROPN
issue-2936	56	40	)	)	PUNCT
issue-2936	56	41	.	.	PUNCT
issue-2936	57	1	consequently	consequently	ADV
issue-2936	57	2	,	,	PUNCT
issue-2936	57	3	a	a	DET
issue-2936	57	4	formal	formal	ADJ
issue-2936	57	5	normative	normative	ADJ
issue-2936	57	6	connection	connection	NOUN
issue-2936	57	7	between	between	ADP
issue-2936	57	8	control	control	NOUN
issue-2936	57	9	and	and	CCONJ
issue-2936	57	10	efficiency	efficiency	NOUN
issue-2936	57	11	has	have	AUX
issue-2936	57	12	been	be	AUX
issue-2936	57	13	established	establish	VERB
issue-2936	57	14	:	:	PUNCT
issue-2936	57	15	control	control	NOUN
issue-2936	57	16	mechanisms	mechanism	NOUN
issue-2936	57	17	are	be	AUX
issue-2936	57	18	not	not	PART
issue-2936	57	19	only	only	ADV
issue-2936	57	20	intended	intend	VERB
issue-2936	57	21	to	to	PART
issue-2936	57	22	identify	identify	VERB
issue-2936	57	23	legal	legal	ADJ
issue-2936	57	24	violations	violation	NOUN
issue-2936	57	25	,	,	PUNCT
issue-2936	57	26	but	but	CCONJ
issue-2936	57	27	also	also	ADV
issue-2936	57	28	to	to	PART
issue-2936	57	29	facilitate	facilitate	VERB
issue-2936	57	30	the	the	DET
issue-2936	57	31	attainment	attainment	NOUN
issue-2936	57	32	of	of	ADP
issue-2936	57	33	maximum	maximum	ADJ
issue-2936	57	34	outcomes	outcome	NOUN
issue-2936	57	35	from	from	ADP
issue-2936	57	36	the	the	DET
issue-2936	57	37	use	use	NOUN
issue-2936	57	38	of	of	ADP
issue-2936	57	39	public	public	ADJ
issue-2936	57	40	finances	finance	NOUN
issue-2936	57	41	.	.	PUNCT
issue-2936	58	1	within	within	ADP
issue-2936	58	2	the	the	DET
issue-2936	58	3	theoretical	theoretical	ADJ
issue-2936	58	4	framework	framework	NOUN
issue-2936	58	5	of	of	ADP
issue-2936	58	6	financial	financial	ADJ
issue-2936	58	7	law	law	NOUN
issue-2936	58	8	,	,	PUNCT
issue-2936	58	9	particular	particular	ADJ
issue-2936	58	10	emphasis	emphasis	NOUN
issue-2936	58	11	is	be	AUX
issue-2936	58	12	placed	place	VERB
issue-2936	58	13	on	on	ADP
issue-2936	58	14	the	the	DET
issue-2936	58	15	notion	notion	NOUN
issue-2936	58	16	that	that	SCONJ
issue-2936	58	17	the	the	DET
issue-2936	58	18	control	control	NOUN
issue-2936	58	19	exercised	exercise	VERB
issue-2936	58	20	over	over	ADP
issue-2936	58	21	budgetary	budgetary	ADJ
issue-2936	58	22	funds	fund	NOUN
issue-2936	58	23	should	should	AUX
issue-2936	58	24	be	be	AUX
issue-2936	58	25	adequate	adequate	ADJ
issue-2936	58	26	to	to	PART
issue-2936	58	27	ensure	ensure	VERB
issue-2936	58	28	both	both	DET
issue-2936	58	29	legality	legality	NOUN
issue-2936	58	30	and	and	CCONJ
issue-2936	58	31	transparency	transparency	NOUN
issue-2936	58	32	.	.	PUNCT
issue-2936	59	1	however	however	ADV
issue-2936	59	2	,	,	PUNCT
issue-2936	59	3	this	this	DET
issue-2936	59	4	control	control	NOUN
issue-2936	59	5	should	should	AUX
issue-2936	59	6	not	not	PART
issue-2936	59	7	be	be	AUX
issue-2936	59	8	so	so	ADV
issue-2936	59	9	extensive	extensive	ADJ
issue-2936	59	10	as	as	SCONJ
issue-2936	59	11	to	to	PART
issue-2936	59	12	result	result	VERB
issue-2936	59	13	in	in	ADP
issue-2936	59	14	unwarranted	unwarranted	ADJ
issue-2936	59	15	bureaucracy	bureaucracy	NOUN
issue-2936	59	16	or	or	CCONJ
issue-2936	59	17	delays	delay	NOUN
issue-2936	59	18	in	in	ADP
issue-2936	59	19	the	the	DET
issue-2936	59	20	execution	execution	NOUN
issue-2936	59	21	of	of	ADP
issue-2936	59	22	budget	budget	NOUN
issue-2936	59	23	programmes	programme	NOUN
issue-2936	59	24	.	.	PUNCT
issue-2936	60	1	the	the	DET
issue-2936	60	2	presence	presence	NOUN
issue-2936	60	3	of	of	ADP
issue-2936	60	4	excessively	excessively	ADV
issue-2936	60	5	detailed	detailed	ADJ
issue-2936	60	6	regulations	regulation	NOUN
issue-2936	60	7	and	and	CCONJ
issue-2936	60	8	a	a	DET
issue-2936	60	9	complex	complex	ADJ
issue-2936	60	10	system	system	NOUN
issue-2936	60	11	of	of	ADP
issue-2936	60	12	oversight	oversight	NOUN
issue-2936	60	13	can	can	AUX
issue-2936	60	14	result	result	VERB
issue-2936	60	15	in	in	ADP
issue-2936	60	16	a	a	DET
issue-2936	60	17	scenario	scenario	NOUN
issue-2936	60	18	where	where	SCONJ
issue-2936	60	19	budget	budget	NOUN
issue-2936	60	20	administrators	administrator	NOUN
issue-2936	60	21	are	be	AUX
issue-2936	60	22	reluctant	reluctant	ADJ
issue-2936	60	23	to	to	PART
issue-2936	60	24	make	make	VERB
issue-2936	60	25	managerial	managerial	ADJ
issue-2936	60	26	decisions	decision	NOUN
issue-2936	60	27	for	for	ADP
issue-2936	60	28	fear	fear	NOUN
issue-2936	60	29	of	of	ADP
issue-2936	60	30	even	even	ADV
issue-2936	60	31	formal	formal	ADJ
issue-2936	60	32	violations	violation	NOUN
issue-2936	60	33	.	.	PUNCT
issue-2936	61	1	this	this	PRON
issue-2936	61	2	,	,	PUNCT
issue-2936	61	3	in	in	ADP
issue-2936	61	4	turn	turn	NOUN
issue-2936	61	5	,	,	PUNCT
issue-2936	61	6	can	can	AUX
issue-2936	61	7	lead	lead	VERB
issue-2936	61	8	to	to	ADP
issue-2936	61	9	underutilisation	underutilisation	NOUN
issue-2936	61	10	or	or	CCONJ
issue-2936	61	11	incomplete	incomplete	ADJ
issue-2936	61	12	utilisation	utilisation	NOUN
issue-2936	61	13	of	of	ADP
issue-2936	61	14	available	available	ADJ
issue-2936	61	15	funds	fund	NOUN
issue-2936	61	16	.	.	PUNCT
issue-2936	62	1	conversely	conversely	ADV
issue-2936	62	2	,	,	PUNCT
issue-2936	62	3	inadequate	inadequate	ADJ
issue-2936	62	4	oversight	oversight	NOUN
issue-2936	62	5	,	,	PUNCT
issue-2936	62	6	or	or	CCONJ
issue-2936	62	7	a	a	DET
issue-2936	62	8	mere	mere	ADJ
issue-2936	62	9	reliance	reliance	NOUN
issue-2936	62	10	on	on	ADP
issue-2936	62	11	the	the	DET
issue-2936	62	12	discretion	discretion	NOUN
issue-2936	62	13	of	of	ADP
issue-2936	62	14	administrators	administrator	NOUN
issue-2936	62	15	,	,	PUNCT
issue-2936	62	16	without	without	ADP
issue-2936	62	17	baltic	baltic	ADJ
issue-2936	62	18	journal	journal	PROPN
issue-2936	62	19	of	of	ADP
issue-2936	62	20	economic	economic	ADJ
issue-2936	62	21	studies	study	NOUN
issue-2936	62	22	30	30	NUM
issue-2936	62	23	vol	vol	NOUN
issue-2936	62	24	.	.	PROPN
issue-2936	62	25	11	11	NUM
issue-2936	63	1	no	no	NOUN
issue-2936	63	2	.	.	NOUN
issue-2936	64	1	3	3	NUM
issue-2936	64	2	,	,	PUNCT
issue-2936	64	3	2025	2025	NUM
issue-2936	64	4	appropriate	appropriate	ADJ
issue-2936	64	5	evaluation	evaluation	NOUN
issue-2936	64	6	of	of	ADP
issue-2936	64	7	spending	spending	NOUN
issue-2936	64	8	efficiency	efficiency	NOUN
issue-2936	64	9	,	,	PUNCT
issue-2936	64	10	creates	create	VERB
issue-2936	64	11	risks	risk	NOUN
issue-2936	64	12	of	of	ADP
issue-2936	64	13	corruption	corruption	NOUN
issue-2936	64	14	,	,	PUNCT
issue-2936	64	15	misallocation	misallocation	NOUN
issue-2936	64	16	,	,	PUNCT
issue-2936	64	17	and	and	CCONJ
issue-2936	64	18	wasteful	wasteful	ADJ
issue-2936	64	19	use	use	NOUN
issue-2936	64	20	of	of	ADP
issue-2936	64	21	budgetary	budgetary	ADJ
issue-2936	64	22	resources	resource	NOUN
issue-2936	64	23	.	.	PUNCT
issue-2936	65	1	it	it	PRON
issue-2936	65	2	is	be	AUX
issue-2936	65	3	therefore	therefore	ADV
issue-2936	65	4	essential	essential	ADJ
issue-2936	65	5	to	to	PART
issue-2936	65	6	establish	establish	VERB
issue-2936	65	7	a	a	DET
issue-2936	65	8	legal	legal	ADJ
issue-2936	65	9	regime	regime	NOUN
issue-2936	65	10	that	that	PRON
issue-2936	65	11	combines	combine	VERB
issue-2936	65	12	flexibility	flexibility	NOUN
issue-2936	65	13	in	in	ADP
issue-2936	65	14	the	the	DET
issue-2936	65	15	use	use	NOUN
issue-2936	65	16	of	of	ADP
issue-2936	65	17	funds	fund	NOUN
issue-2936	65	18	(	(	PUNCT
issue-2936	65	19	in	in	ADP
issue-2936	65	20	order	order	NOUN
issue-2936	65	21	to	to	PART
issue-2936	65	22	ensure	ensure	VERB
issue-2936	65	23	optimal	optimal	ADJ
issue-2936	65	24	economic	economic	ADJ
issue-2936	65	25	outcomes	outcome	NOUN
issue-2936	65	26	)	)	PUNCT
issue-2936	65	27	with	with	ADP
issue-2936	65	28	reliable	reliable	ADJ
issue-2936	65	29	control	control	NOUN
issue-2936	65	30	instruments	instrument	NOUN
issue-2936	65	31	(	(	PUNCT
issue-2936	65	32	in	in	ADP
issue-2936	65	33	order	order	NOUN
issue-2936	65	34	to	to	PART
issue-2936	65	35	safeguard	safeguard	VERB
issue-2936	65	36	legality	legality	NOUN
issue-2936	65	37	and	and	CCONJ
issue-2936	65	38	accountability	accountability	NOUN
issue-2936	65	39	in	in	ADP
issue-2936	65	40	public	public	ADJ
issue-2936	65	41	spending	spending	NOUN
issue-2936	65	42	)	)	PUNCT
issue-2936	65	43	.	.	PUNCT
issue-2936	66	1	in	in	ADP
issue-2936	66	2	the	the	DET
issue-2936	66	3	context	context	NOUN
issue-2936	66	4	of	of	ADP
issue-2936	66	5	the	the	DET
issue-2936	66	6	"	"	PUNCT
issue-2936	66	7	value	value	NOUN
issue-2936	66	8	for	for	ADP
issue-2936	66	9	money	money	NOUN
issue-2936	66	10	"	"	PUNCT
issue-2936	66	11	concept	concept	NOUN
issue-2936	66	12	,	,	PUNCT
issue-2936	66	13	the	the	DET
issue-2936	66	14	effective	effective	ADJ
issue-2936	66	15	utilisation	utilisation	NOUN
issue-2936	66	16	of	of	ADP
issue-2936	66	17	budgetary	budgetary	ADJ
issue-2936	66	18	funds	fund	NOUN
issue-2936	66	19	is	be	AUX
issue-2936	66	20	comprised	comprise	VERB
issue-2936	66	21	of	of	ADP
issue-2936	66	22	three	three	NUM
issue-2936	66	23	fundamental	fundamental	ADJ
issue-2936	66	24	components	component	NOUN
issue-2936	66	25	:	:	PUNCT
issue-2936	66	26	economy	economy	NOUN
issue-2936	66	27	(	(	PUNCT
issue-2936	66	28	minimisation	minimisation	NOUN
issue-2936	66	29	of	of	ADP
issue-2936	66	30	resource	resource	NOUN
issue-2936	66	31	costs	cost	NOUN
issue-2936	66	32	)	)	PUNCT
issue-2936	66	33	,	,	PUNCT
issue-2936	66	34	efficiency	efficiency	NOUN
issue-2936	66	35	(	(	PUNCT
issue-2936	66	36	maximisation	maximisation	NOUN
issue-2936	66	37	of	of	ADP
issue-2936	66	38	outputs	output	NOUN
issue-2936	66	39	or	or	CCONJ
issue-2936	66	40	services	service	NOUN
issue-2936	66	41	relative	relative	ADJ
issue-2936	66	42	to	to	ADP
issue-2936	66	43	input	input	NOUN
issue-2936	66	44	)	)	PUNCT
issue-2936	66	45	and	and	CCONJ
issue-2936	66	46	effectiveness	effectiveness	NOUN
issue-2936	66	47	(	(	PUNCT
issue-2936	66	48	the	the	DET
issue-2936	66	49	degree	degree	NOUN
issue-2936	66	50	to	to	PART
issue-2936	66	51	which	which	PRON
issue-2936	66	52	intended	intend	VERB
issue-2936	66	53	objectives	objective	NOUN
issue-2936	66	54	are	be	AUX
issue-2936	66	55	achieved	achieve	VERB
issue-2936	66	56	)	)	PUNCT
issue-2936	66	57	.	.	PUNCT
issue-2936	67	1	the	the	DET
issue-2936	67	2	establishment	establishment	NOUN
issue-2936	67	3	of	of	ADP
issue-2936	67	4	a	a	DET
issue-2936	67	5	legal	legal	ADJ
issue-2936	67	6	regime	regime	NOUN
issue-2936	67	7	that	that	PRON
issue-2936	67	8	ensures	ensure	VERB
issue-2936	67	9	compliance	compliance	NOUN
issue-2936	67	10	with	with	ADP
issue-2936	67	11	these	these	DET
issue-2936	67	12	components	component	NOUN
issue-2936	67	13	requires	require	VERB
issue-2936	67	14	a	a	DET
issue-2936	67	15	solid	solid	ADJ
issue-2936	67	16	normative	normative	ADJ
issue-2936	67	17	framework	framework	NOUN
issue-2936	67	18	and	and	CCONJ
issue-2936	67	19	an	an	DET
issue-2936	67	20	effective	effective	ADJ
issue-2936	67	21	control	control	NOUN
issue-2936	67	22	apparatus	apparatus	NOUN
issue-2936	67	23	.	.	PUNCT
issue-2936	68	1	it	it	PRON
issue-2936	68	2	is	be	AUX
issue-2936	68	3	important	important	ADJ
issue-2936	68	4	to	to	PART
issue-2936	68	5	acknowledge	acknowledge	VERB
issue-2936	68	6	that	that	SCONJ
issue-2936	68	7	the	the	DET
issue-2936	68	8	issue	issue	NOUN
issue-2936	68	9	of	of	ADP
issue-2936	68	10	budget	budget	NOUN
issue-2936	68	11	efficiency	efficiency	NOUN
issue-2936	68	12	has	have	AUX
issue-2936	68	13	been	be	AUX
issue-2936	68	14	extensively	extensively	ADV
issue-2936	68	15	examined	examine	VERB
issue-2936	68	16	by	by	ADP
issue-2936	68	17	numerous	numerous	ADJ
issue-2936	68	18	scholars	scholar	NOUN
issue-2936	68	19	in	in	ADP
issue-2936	68	20	the	the	DET
issue-2936	68	21	context	context	NOUN
issue-2936	68	22	of	of	ADP
issue-2936	68	23	ukrainian	ukrainian	ADJ
issue-2936	68	24	academic	academic	ADJ
issue-2936	68	25	discourse	discourse	NOUN
issue-2936	68	26	and	and	CCONJ
issue-2936	68	27	practice	practice	NOUN
issue-2936	68	28	,	,	PUNCT
issue-2936	68	29	including	include	VERB
issue-2936	68	30	y.	y.	PROPN
issue-2936	68	31	d.	d.	PROPN
issue-2936	68	32	radionov	radionov	PROPN
issue-2936	68	33	,	,	PUNCT
issue-2936	68	34	n.	n.	PROPN
issue-2936	68	35	ya	ya	PROPN
issue-2936	68	36	.	.	PROPN
issue-2936	68	37	yakymchuk	yakymchuk	PROPN
issue-2936	68	38	,	,	PUNCT
issue-2936	68	39	d.	d.	PROPN
issue-2936	68	40	m.	m.	PROPN
issue-2936	68	41	pavlov	pavlov	PROPN
issue-2936	68	42	,	,	PUNCT
issue-2936	68	43	yu	yu	PROPN
issue-2936	68	44	.	.	PROPN
issue-2936	68	45	b.	b.	PROPN
issue-2936	68	46	stafiichuk	stafiichuk	PROPN
issue-2936	68	47	and	and	CCONJ
issue-2936	68	48	yu	yu	PROPN
issue-2936	68	49	.	.	PROPN
issue-2936	68	50	m.	m.	PROPN
issue-2936	68	51	voronin	voronin	PROPN
issue-2936	68	52	.	.	PUNCT
issue-2936	69	1	the	the	DET
issue-2936	69	2	primary	primary	ADJ
issue-2936	69	3	focus	focus	NOUN
issue-2936	69	4	of	of	ADP
issue-2936	69	5	their	their	PRON
issue-2936	69	6	research	research	NOUN
issue-2936	69	7	endeavours	endeavour	NOUN
issue-2936	69	8	has	have	AUX
issue-2936	69	9	been	be	AUX
issue-2936	69	10	on	on	ADP
issue-2936	69	11	the	the	DET
issue-2936	69	12	development	development	NOUN
issue-2936	69	13	of	of	ADP
issue-2936	69	14	theoretical	theoretical	ADJ
issue-2936	69	15	and	and	CCONJ
issue-2936	69	16	methodological	methodological	ADJ
issue-2936	69	17	foundations	foundation	NOUN
issue-2936	69	18	for	for	ADP
issue-2936	69	19	evaluating	evaluate	VERB
issue-2936	69	20	efficiency	efficiency	NOUN
issue-2936	69	21	,	,	PUNCT
issue-2936	69	22	the	the	DET
issue-2936	69	23	identification	identification	NOUN
issue-2936	69	24	of	of	ADP
issue-2936	69	25	mechanisms	mechanism	NOUN
issue-2936	69	26	to	to	PART
issue-2936	69	27	enhance	enhance	VERB
issue-2936	69	28	budgetary	budgetary	ADJ
issue-2936	69	29	control	control	NOUN
issue-2936	69	30	systems	system	NOUN
issue-2936	69	31	,	,	PUNCT
issue-2936	69	32	and	and	CCONJ
issue-2936	69	33	the	the	DET
issue-2936	69	34	analysis	analysis	NOUN
issue-2936	69	35	of	of	ADP
issue-2936	69	36	the	the	DET
issue-2936	69	37	practical	practical	ADJ
issue-2936	69	38	aspects	aspect	NOUN
issue-2936	69	39	of	of	ADP
issue-2936	69	40	public	public	ADJ
issue-2936	69	41	finance	finance	NOUN
issue-2936	69	42	management	management	NOUN
issue-2936	69	43	in	in	ADP
issue-2936	69	44	the	the	DET
issue-2936	69	45	context	context	NOUN
issue-2936	69	46	of	of	ADP
issue-2936	69	47	budgetary	budgetary	ADJ
issue-2936	69	48	system	system	NOUN
issue-2936	69	49	reform	reform	NOUN
issue-2936	69	50	and	and	CCONJ
issue-2936	69	51	decentralisation	decentralisation	NOUN
issue-2936	69	52	.	.	PUNCT
issue-2936	70	1	despite	despite	SCONJ
issue-2936	70	2	the	the	DET
issue-2936	70	3	formal	formal	ADJ
issue-2936	70	4	entrenchment	entrenchment	NOUN
issue-2936	70	5	of	of	ADP
issue-2936	70	6	the	the	DET
issue-2936	70	7	efficiency	efficiency	NOUN
issue-2936	70	8	principle	principle	NOUN
issue-2936	70	9	in	in	ADP
issue-2936	70	10	legislation	legislation	NOUN
issue-2936	70	11	,	,	PUNCT
issue-2936	70	12	scholars	scholar	NOUN
issue-2936	70	13	emphasise	emphasise	VERB
issue-2936	70	14	that	that	SCONJ
issue-2936	70	15	its	its	PRON
issue-2936	70	16	actual	actual	ADJ
issue-2936	70	17	implementation	implementation	NOUN
issue-2936	70	18	and	and	CCONJ
issue-2936	70	19	assessment	assessment	NOUN
issue-2936	70	20	remain	remain	VERB
issue-2936	70	21	problematic	problematic	ADJ
issue-2936	70	22	in	in	ADP
issue-2936	70	23	practice	practice	NOUN
issue-2936	70	24	.	.	PUNCT
issue-2936	71	1	one	one	NUM
issue-2936	71	2	of	of	ADP
issue-2936	71	3	the	the	DET
issue-2936	71	4	key	key	ADJ
issue-2936	71	5	contributing	contribute	VERB
issue-2936	71	6	factors	factor	NOUN
issue-2936	71	7	is	be	AUX
issue-2936	71	8	the	the	DET
issue-2936	71	9	imperfection	imperfection	NOUN
issue-2936	71	10	of	of	ADP
issue-2936	71	11	existing	exist	VERB
issue-2936	71	12	control	control	NOUN
issue-2936	71	13	mechanisms	mechanism	NOUN
issue-2936	71	14	:	:	PUNCT
issue-2936	71	15	traditionally	traditionally	ADV
issue-2936	71	16	,	,	PUNCT
issue-2936	71	17	state	state	NOUN
issue-2936	71	18	financial	financial	ADJ
issue-2936	71	19	control	control	NOUN
issue-2936	71	20	in	in	ADP
issue-2936	71	21	ukraine	ukraine	NOUN
issue-2936	71	22	has	have	AUX
issue-2936	71	23	been	be	AUX
issue-2936	71	24	primarily	primarily	ADV
issue-2936	71	25	oriented	orient	VERB
issue-2936	71	26	toward	toward	ADP
issue-2936	71	27	detecting	detect	VERB
issue-2936	71	28	legal	legal	ADJ
issue-2936	71	29	violations	violation	NOUN
issue-2936	71	30	and	and	CCONJ
issue-2936	71	31	imposing	impose	VERB
issue-2936	71	32	punitive	punitive	ADJ
issue-2936	71	33	measures	measure	NOUN
issue-2936	71	34	after	after	ADP
issue-2936	71	35	the	the	DET
issue-2936	71	36	fact	fact	NOUN
issue-2936	71	37	,	,	PUNCT
issue-2936	71	38	which	which	PRON
issue-2936	71	39	does	do	AUX
issue-2936	71	40	not	not	PART
issue-2936	71	41	necessarily	necessarily	ADV
issue-2936	71	42	lead	lead	VERB
issue-2936	71	43	to	to	ADP
issue-2936	71	44	improved	improved	ADJ
issue-2936	71	45	efficiency	efficiency	NOUN
issue-2936	71	46	in	in	ADP
issue-2936	71	47	the	the	DET
issue-2936	71	48	use	use	NOUN
issue-2936	71	49	of	of	ADP
issue-2936	71	50	public	public	ADJ
issue-2936	71	51	funds	fund	NOUN
issue-2936	71	52	(	(	PUNCT
issue-2936	71	53	kreshchenko	kreshchenko	PROPN
issue-2936	71	54	,	,	PUNCT
issue-2936	71	55	2017	2017	NUM
issue-2936	71	56	)	)	PUNCT
issue-2936	71	57	.	.	PUNCT
issue-2936	72	1	analysts	analyst	NOUN
issue-2936	72	2	have	have	AUX
issue-2936	72	3	observed	observe	VERB
issue-2936	72	4	that	that	SCONJ
issue-2936	72	5	the	the	DET
issue-2936	72	6	prevailing	prevail	VERB
issue-2936	72	7	focus	focus	NOUN
issue-2936	72	8	on	on	ADP
issue-2936	72	9	identifying	identify	VERB
issue-2936	72	10	and	and	CCONJ
issue-2936	72	11	rectifying	rectifying	NOUN
issue-2936	72	12	violations	violation	NOUN
issue-2936	72	13	over	over	ADP
issue-2936	72	14	several	several	ADJ
issue-2936	72	15	decades	decade	NOUN
issue-2936	72	16	has	have	AUX
issue-2936	72	17	not	not	PART
issue-2936	72	18	yielded	yield	VERB
issue-2936	72	19	the	the	DET
issue-2936	72	20	desired	desire	VERB
issue-2936	72	21	level	level	NOUN
issue-2936	72	22	of	of	ADP
issue-2936	72	23	financial	financial	ADJ
issue-2936	72	24	discipline	discipline	NOUN
issue-2936	72	25	.	.	PUNCT
issue-2936	73	1	furthermore	furthermore	ADV
issue-2936	73	2	,	,	PUNCT
issue-2936	73	3	this	this	DET
issue-2936	73	4	approach	approach	NOUN
issue-2936	73	5	has	have	AUX
issue-2936	73	6	not	not	PART
issue-2936	73	7	adequately	adequately	ADV
issue-2936	73	8	encouraged	encourage	VERB
issue-2936	73	9	budget	budget	NOUN
issue-2936	73	10	managers	manager	NOUN
issue-2936	73	11	to	to	PART
issue-2936	73	12	take	take	VERB
issue-2936	73	13	responsibility	responsibility	NOUN
issue-2936	73	14	for	for	ADP
issue-2936	73	15	the	the	DET
issue-2936	73	16	final	final	ADJ
issue-2936	73	17	outcomes	outcome	NOUN
issue-2936	73	18	(	(	PUNCT
issue-2936	73	19	kreshchenko	kreshchenko	PROPN
issue-2936	73	20	,	,	PUNCT
issue-2936	73	21	2017	2017	NUM
issue-2936	73	22	)	)	PUNCT
issue-2936	73	23	.	.	PUNCT
issue-2936	74	1	consequently	consequently	ADV
issue-2936	74	2	,	,	PUNCT
issue-2936	74	3	there	there	PRON
issue-2936	74	4	is	be	VERB
issue-2936	74	5	a	a	DET
issue-2936	74	6	pressing	press	VERB
issue-2936	74	7	need	need	NOUN
issue-2936	74	8	to	to	PART
issue-2936	74	9	shift	shift	VERB
issue-2936	74	10	the	the	DET
issue-2936	74	11	focus	focus	NOUN
issue-2936	74	12	of	of	ADP
issue-2936	74	13	control	control	NOUN
issue-2936	74	14	from	from	ADP
issue-2936	74	15	a	a	DET
issue-2936	74	16	punitive	punitive	ADJ
issue-2936	74	17	,	,	PUNCT
issue-2936	74	18	reactive	reactive	ADJ
issue-2936	74	19	model	model	NOUN
issue-2936	74	20	to	to	ADP
issue-2936	74	21	a	a	DET
issue-2936	74	22	preventive	preventive	ADJ
issue-2936	74	23	and	and	CCONJ
issue-2936	74	24	performance	performance	NOUN
issue-2936	74	25	-	-	PUNCT
issue-2936	74	26	based	base	VERB
issue-2936	74	27	approach	approach	NOUN
issue-2936	74	28	.	.	PUNCT
issue-2936	75	1	in	in	ADP
issue-2936	75	2	this	this	DET
issue-2936	75	3	new	new	ADJ
issue-2936	75	4	model	model	NOUN
issue-2936	75	5	,	,	PUNCT
issue-2936	75	6	control	control	NOUN
issue-2936	75	7	bodies	body	NOUN
issue-2936	75	8	would	would	AUX
issue-2936	75	9	not	not	PART
issue-2936	75	10	only	only	ADV
issue-2936	75	11	detect	detect	VERB
issue-2936	75	12	irregularities	irregularity	NOUN
issue-2936	75	13	but	but	CCONJ
issue-2936	75	14	also	also	ADV
issue-2936	75	15	provide	provide	VERB
issue-2936	75	16	recommendations	recommendation	NOUN
issue-2936	75	17	aimed	aim	VERB
issue-2936	75	18	at	at	ADP
issue-2936	75	19	enhancing	enhance	VERB
issue-2936	75	20	the	the	DET
issue-2936	75	21	efficiency	efficiency	NOUN
issue-2936	75	22	of	of	ADP
issue-2936	75	23	budget	budget	NOUN
issue-2936	75	24	programmes	programme	NOUN
issue-2936	75	25	.	.	PUNCT
issue-2936	76	1	3	3	X
issue-2936	76	2	.	.	X
issue-2936	76	3	the	the	DET
issue-2936	76	4	experience	experience	NOUN
issue-2936	76	5	of	of	ADP
issue-2936	76	6	the	the	DET
issue-2936	76	7	eu	eu	PROPN
issue-2936	76	8	and	and	CCONJ
issue-2936	76	9	the	the	DET
issue-2936	76	10	usa	usa	PROPN
issue-2936	76	11	:	:	PUNCT
issue-2936	76	12	expenditure	expenditure	NOUN
issue-2936	76	13	efficiency	efficiency	NOUN
issue-2936	76	14	and	and	CCONJ
issue-2936	76	15	control	control	NOUN
issue-2936	76	16	mechanisms	mechanism	NOUN
issue-2936	76	17	in	in	ADP
issue-2936	76	18	the	the	DET
issue-2936	76	19	countries	country	NOUN
issue-2936	76	20	of	of	ADP
issue-2936	76	21	the	the	DET
issue-2936	76	22	european	european	PROPN
issue-2936	76	23	union	union	PROPN
issue-2936	76	24	,	,	PUNCT
issue-2936	76	25	a	a	DET
issue-2936	76	26	governance	governance	NOUN
issue-2936	76	27	model	model	NOUN
issue-2936	76	28	has	have	AUX
issue-2936	76	29	evolved	evolve	VERB
issue-2936	76	30	over	over	ADP
issue-2936	76	31	recent	recent	ADJ
issue-2936	76	32	decades	decade	NOUN
issue-2936	76	33	that	that	PRON
issue-2936	76	34	combines	combine	VERB
issue-2936	76	35	strict	strict	ADJ
issue-2936	76	36	requirements	requirement	NOUN
issue-2936	76	37	for	for	ADP
issue-2936	76	38	fiscal	fiscal	ADJ
issue-2936	76	39	discipline	discipline	NOUN
issue-2936	76	40	with	with	ADP
issue-2936	76	41	the	the	DET
issue-2936	76	42	implementation	implementation	NOUN
issue-2936	76	43	of	of	ADP
issue-2936	76	44	results	result	NOUN
issue-2936	76	45	-	-	PUNCT
issue-2936	76	46	oriented	orient	VERB
issue-2936	76	47	management	management	NOUN
issue-2936	76	48	practices	practice	NOUN
issue-2936	76	49	.	.	PUNCT
issue-2936	77	1	at	at	ADP
issue-2936	77	2	the	the	DET
issue-2936	77	3	supranational	supranational	ADJ
issue-2936	77	4	level	level	NOUN
issue-2936	77	5	,	,	PUNCT
issue-2936	77	6	the	the	DET
issue-2936	77	7	eu	eu	PROPN
issue-2936	77	8	is	be	AUX
issue-2936	77	9	committed	commit	VERB
issue-2936	77	10	to	to	ADP
issue-2936	77	11	the	the	DET
issue-2936	77	12	principle	principle	NOUN
issue-2936	77	13	of	of	ADP
issue-2936	77	14	sound	sound	ADJ
issue-2936	77	15	financial	financial	ADJ
issue-2936	77	16	management	management	NOUN
issue-2936	77	17	,	,	PUNCT
issue-2936	77	18	which	which	PRON
issue-2936	77	19	is	be	AUX
issue-2936	77	20	predicated	predicate	VERB
issue-2936	77	21	on	on	ADP
issue-2936	77	22	the	the	DET
issue-2936	77	23	three	three	NUM
issue-2936	77	24	"	"	PUNCT
issue-2936	77	25	e"s	e"s	NOUN
issue-2936	77	26	:	:	PUNCT
issue-2936	77	27	economy	economy	NOUN
issue-2936	77	28	,	,	PUNCT
issue-2936	77	29	efficiency	efficiency	NOUN
issue-2936	77	30	,	,	PUNCT
issue-2936	77	31	and	and	CCONJ
issue-2936	77	32	effectiveness	effectiveness	NOUN
issue-2936	77	33	of	of	ADP
issue-2936	77	34	budget	budget	NOUN
issue-2936	77	35	expenditures	expenditure	NOUN
issue-2936	77	36	.	.	PUNCT
issue-2936	78	1	this	this	DET
issue-2936	78	2	principle	principle	NOUN
issue-2936	78	3	entails	entail	VERB
issue-2936	78	4	that	that	SCONJ
issue-2936	78	5	eu	eu	PROPN
issue-2936	78	6	funds	fund	NOUN
issue-2936	78	7	must	must	AUX
issue-2936	78	8	be	be	AUX
issue-2936	78	9	expended	expend	VERB
issue-2936	78	10	prudently	prudently	ADV
issue-2936	78	11	,	,	PUNCT
issue-2936	78	12	employed	employ	VERB
issue-2936	78	13	optimally	optimally	ADV
issue-2936	78	14	,	,	PUNCT
issue-2936	78	15	and	and	CCONJ
issue-2936	78	16	yield	yield	VERB
issue-2936	78	17	the	the	DET
issue-2936	78	18	maximum	maximum	ADJ
issue-2936	78	19	possible	possible	ADJ
issue-2936	78	20	impact	impact	NOUN
issue-2936	78	21	in	in	ADP
issue-2936	78	22	accordance	accordance	NOUN
issue-2936	78	23	with	with	ADP
issue-2936	78	24	established	establish	VERB
issue-2936	78	25	objectives	objective	NOUN
issue-2936	78	26	.	.	PUNCT
issue-2936	79	1	it	it	PRON
issue-2936	79	2	is	be	AUX
issue-2936	79	3	imperative	imperative	ADJ
issue-2936	79	4	to	to	PART
issue-2936	79	5	note	note	VERB
issue-2936	79	6	that	that	SCONJ
issue-2936	79	7	eu	eu	PROPN
issue-2936	79	8	budget	budget	NOUN
issue-2936	79	9	law	law	NOUN
issue-2936	79	10	stipulates	stipulate	VERB
issue-2936	79	11	the	the	DET
issue-2936	79	12	evaluation	evaluation	NOUN
issue-2936	79	13	of	of	ADP
issue-2936	79	14	each	each	DET
issue-2936	79	15	budgetary	budgetary	ADJ
issue-2936	79	16	programme	programme	NOUN
issue-2936	79	17	in	in	ADP
issue-2936	79	18	terms	term	NOUN
issue-2936	79	19	of	of	ADP
issue-2936	79	20	the	the	DET
issue-2936	79	21	achievement	achievement	NOUN
issue-2936	79	22	of	of	ADP
issue-2936	79	23	intended	intend	VERB
issue-2936	79	24	results	result	NOUN
issue-2936	79	25	with	with	ADP
issue-2936	79	26	the	the	DET
issue-2936	79	27	minimum	minimum	ADJ
issue-2936	79	28	necessary	necessary	ADJ
issue-2936	79	29	inputs	input	NOUN
issue-2936	79	30	.	.	PUNCT
issue-2936	80	1	moreover	moreover	ADV
issue-2936	80	2	,	,	PUNCT
issue-2936	80	3	the	the	DET
issue-2936	80	4	design	design	NOUN
issue-2936	80	5	of	of	ADP
issue-2936	80	6	internal	internal	ADJ
issue-2936	80	7	and	and	CCONJ
issue-2936	80	8	external	external	ADJ
issue-2936	80	9	controls	control	NOUN
issue-2936	80	10	is	be	AUX
issue-2936	80	11	intended	intend	VERB
issue-2936	80	12	to	to	PART
issue-2936	80	13	verify	verify	VERB
issue-2936	80	14	compliance	compliance	NOUN
issue-2936	80	15	with	with	ADP
issue-2936	80	16	these	these	DET
issue-2936	80	17	principles	principle	NOUN
issue-2936	80	18	.	.	PUNCT
issue-2936	81	1	the	the	DET
issue-2936	81	2	european	european	PROPN
issue-2936	81	3	court	court	PROPN
issue-2936	81	4	of	of	ADP
issue-2936	81	5	auditors	auditor	NOUN
issue-2936	81	6	(	(	PUNCT
issue-2936	81	7	eca	eca	PROPN
issue-2936	81	8	)	)	PUNCT
issue-2936	81	9	,	,	PUNCT
issue-2936	81	10	in	in	ADP
issue-2936	81	11	its	its	PRON
issue-2936	81	12	capacity	capacity	NOUN
issue-2936	81	13	as	as	ADP
issue-2936	81	14	the	the	DET
issue-2936	81	15	eu	eu	PROPN
issue-2936	81	16	's	's	PART
issue-2936	81	17	independent	independent	ADJ
issue-2936	81	18	external	external	ADJ
issue-2936	81	19	budgetary	budgetary	ADJ
issue-2936	81	20	controller	controller	NOUN
issue-2936	81	21	,	,	PUNCT
issue-2936	81	22	is	be	AUX
issue-2936	81	23	responsible	responsible	ADJ
issue-2936	81	24	for	for	ADP
issue-2936	81	25	conducting	conduct	VERB
issue-2936	81	26	annual	annual	ADJ
issue-2936	81	27	audits	audits	NOUN
issue-2936	81	28	with	with	ADP
issue-2936	81	29	the	the	DET
issue-2936	81	30	aim	aim	NOUN
issue-2936	81	31	of	of	ADP
issue-2936	81	32	assessing	assess	VERB
issue-2936	81	33	the	the	DET
issue-2936	81	34	legality	legality	NOUN
issue-2936	81	35	and	and	CCONJ
issue-2936	81	36	regularity	regularity	NOUN
issue-2936	81	37	of	of	ADP
issue-2936	81	38	expenditures	expenditure	NOUN
issue-2936	81	39	.	.	PUNCT
issue-2936	82	1	in	in	ADP
issue-2936	82	2	addition	addition	NOUN
issue-2936	82	3	to	to	ADP
issue-2936	82	4	this	this	PRON
issue-2936	82	5	,	,	PUNCT
issue-2936	82	6	the	the	DET
issue-2936	82	7	eca	eca	NOUN
issue-2936	82	8	is	be	AUX
issue-2936	82	9	tasked	task	VERB
issue-2936	82	10	with	with	ADP
issue-2936	82	11	evaluating	evaluate	VERB
issue-2936	82	12	the	the	DET
issue-2936	82	13	economy	economy	NOUN
issue-2936	82	14	and	and	CCONJ
issue-2936	82	15	performance	performance	NOUN
issue-2936	82	16	of	of	ADP
issue-2936	82	17	implemented	implement	VERB
issue-2936	82	18	programmes	programme	NOUN
issue-2936	82	19	.	.	PUNCT
issue-2936	83	1	in	in	ADP
issue-2936	83	2	a	a	DET
issue-2936	83	3	multitude	multitude	NOUN
issue-2936	83	4	of	of	ADP
issue-2936	83	5	eu	eu	PROPN
issue-2936	83	6	member	member	PROPN
issue-2936	83	7	states	state	NOUN
issue-2936	83	8	,	,	PUNCT
issue-2936	83	9	there	there	PRON
issue-2936	83	10	are	be	VERB
issue-2936	83	11	institutions	institution	NOUN
issue-2936	83	12	of	of	ADP
issue-2936	83	13	a	a	DET
issue-2936	83	14	similar	similar	ADJ
issue-2936	83	15	nature	nature	NOUN
issue-2936	83	16	,	,	PUNCT
issue-2936	83	17	designated	designate	VERB
issue-2936	83	18	as	as	ADP
issue-2936	83	19	supreme	supreme	ADJ
issue-2936	83	20	audit	audit	NOUN
issue-2936	83	21	institutions	institution	NOUN
issue-2936	83	22	,	,	PUNCT
issue-2936	83	23	which	which	PRON
issue-2936	83	24	conduct	conduct	VERB
issue-2936	83	25	financial	financial	ADJ
issue-2936	83	26	and	and	CCONJ
issue-2936	83	27	performance	performance	NOUN
issue-2936	83	28	audits	audits	NOUN
issue-2936	83	29	with	with	ADP
issue-2936	83	30	the	the	DET
issue-2936	83	31	objective	objective	NOUN
issue-2936	83	32	of	of	ADP
issue-2936	83	33	evaluating	evaluate	VERB
issue-2936	83	34	whether	whether	SCONJ
issue-2936	83	35	optimal	optimal	ADJ
issue-2936	83	36	value	value	NOUN
issue-2936	83	37	has	have	AUX
issue-2936	83	38	been	be	AUX
issue-2936	83	39	obtained	obtain	VERB
issue-2936	83	40	from	from	ADP
issue-2936	83	41	the	the	DET
issue-2936	83	42	utilisation	utilisation	NOUN
issue-2936	83	43	of	of	ADP
issue-2936	83	44	public	public	ADJ
issue-2936	83	45	funds	fund	NOUN
issue-2936	83	46	.	.	PUNCT
issue-2936	84	1	beyond	beyond	ADP
issue-2936	84	2	auditing	auditing	NOUN
issue-2936	84	3	,	,	PUNCT
issue-2936	84	4	the	the	DET
issue-2936	84	5	eu	eu	PROPN
issue-2936	84	6	widely	widely	ADV
issue-2936	84	7	implements	implement	VERB
issue-2936	84	8	the	the	DET
issue-2936	84	9	concept	concept	NOUN
issue-2936	84	10	of	of	ADP
issue-2936	84	11	performance	performance	NOUN
issue-2936	84	12	-	-	PUNCT
issue-2936	84	13	based	base	VERB
issue-2936	84	14	budgeting	budgeting	NOUN
issue-2936	84	15	,	,	PUNCT
issue-2936	84	16	which	which	PRON
issue-2936	84	17	entails	entail	VERB
issue-2936	84	18	the	the	DET
issue-2936	84	19	strategic	strategic	ADJ
issue-2936	84	20	allocation	allocation	NOUN
issue-2936	84	21	of	of	ADP
issue-2936	84	22	expenditures	expenditure	NOUN
issue-2936	84	23	by	by	ADP
issue-2936	84	24	programme	programme	NOUN
issue-2936	84	25	,	,	PUNCT
issue-2936	84	26	with	with	ADP
issue-2936	84	27	clearly	clearly	ADV
issue-2936	84	28	defined	define	VERB
issue-2936	84	29	objectives	objective	NOUN
issue-2936	84	30	and	and	CCONJ
issue-2936	84	31	performance	performance	NOUN
issue-2936	84	32	indicators	indicator	NOUN
issue-2936	84	33	.	.	PUNCT
issue-2936	85	1	the	the	DET
issue-2936	85	2	majority	majority	NOUN
issue-2936	85	3	of	of	ADP
issue-2936	85	4	eu	eu	PROPN
issue-2936	85	5	countries	country	NOUN
issue-2936	85	6	have	have	AUX
issue-2936	85	7	adopted	adopt	VERB
issue-2936	85	8	programme	programme	NOUN
issue-2936	85	9	budgeting	budgeting	NOUN
issue-2936	85	10	,	,	PUNCT
issue-2936	85	11	a	a	DET
issue-2936	85	12	system	system	NOUN
issue-2936	85	13	that	that	PRON
issue-2936	85	14	facilitates	facilitate	VERB
issue-2936	85	15	a	a	DET
issue-2936	85	16	more	more	ADV
issue-2936	85	17	direct	direct	ADJ
issue-2936	85	18	linkage	linkage	NOUN
issue-2936	85	19	between	between	ADP
issue-2936	85	20	expenditures	expenditure	NOUN
issue-2936	85	21	and	and	CCONJ
issue-2936	85	22	expected	expect	VERB
issue-2936	85	23	outcomes	outcome	NOUN
issue-2936	85	24	,	,	PUNCT
issue-2936	85	25	thereby	thereby	ADV
issue-2936	85	26	simplifying	simplify	VERB
issue-2936	85	27	performance	performance	NOUN
issue-2936	85	28	monitoring	monitoring	NOUN
issue-2936	85	29	.	.	PUNCT
issue-2936	86	1	in	in	ADP
issue-2936	86	2	order	order	NOUN
issue-2936	86	3	to	to	PART
issue-2936	86	4	enhance	enhance	VERB
issue-2936	86	5	this	this	DET
issue-2936	86	6	approach	approach	NOUN
issue-2936	86	7	,	,	PUNCT
issue-2936	86	8	novel	novel	ADJ
issue-2936	86	9	instruments	instrument	NOUN
issue-2936	86	10	have	have	AUX
issue-2936	86	11	been	be	AUX
issue-2936	86	12	introduced	introduce	VERB
issue-2936	86	13	at	at	ADP
issue-2936	86	14	the	the	DET
issue-2936	86	15	eu	eu	PROPN
issue-2936	86	16	level	level	NOUN
issue-2936	86	17	.	.	PUNCT
issue-2936	87	1	for	for	ADP
issue-2936	87	2	instance	instance	NOUN
issue-2936	87	3	,	,	PUNCT
issue-2936	87	4	the	the	DET
issue-2936	87	5	eu	eu	PROPN
issue-2936	87	6	budget	budget	NOUN
issue-2936	87	7	for	for	ADP
issue-2936	87	8	2021–2027	2021–2027	NUM
issue-2936	87	9	utilises	utilise	NOUN
issue-2936	87	10	a	a	DET
issue-2936	87	11	"	"	PUNCT
issue-2936	87	12	5	5	NUM
issue-2936	87	13	+	+	SYM
issue-2936	87	14	2	2	NUM
issue-2936	87	15	"	"	PUNCT
issue-2936	87	16	mechanism	mechanism	NOUN
issue-2936	87	17	,	,	PUNCT
issue-2936	87	18	whereby	whereby	SCONJ
issue-2936	87	19	funding	fund	VERB
issue-2936	87	20	for	for	ADP
issue-2936	87	21	the	the	DET
issue-2936	87	22	final	final	ADJ
issue-2936	87	23	two	two	NUM
issue-2936	87	24	years	year	NOUN
issue-2936	87	25	of	of	ADP
issue-2936	87	26	the	the	DET
issue-2936	87	27	multiannual	multiannual	ADJ
issue-2936	87	28	financial	financial	ADJ
issue-2936	87	29	framework	framework	NOUN
issue-2936	87	30	is	be	AUX
issue-2936	87	31	contingent	contingent	ADJ
issue-2936	87	32	on	on	ADP
issue-2936	87	33	an	an	DET
issue-2936	87	34	interim	interim	ADJ
issue-2936	87	35	review	review	NOUN
issue-2936	87	36	of	of	ADP
issue-2936	87	37	progress	progress	NOUN
issue-2936	87	38	towards	towards	ADP
issue-2936	87	39	targets	target	NOUN
issue-2936	87	40	set	set	VERB
issue-2936	87	41	for	for	ADP
issue-2936	87	42	the	the	DET
issue-2936	87	43	initial	initial	ADJ
issue-2936	87	44	five	five	NUM
issue-2936	87	45	years	year	NOUN
issue-2936	87	46	(	(	PUNCT
issue-2936	87	47	european	european	PROPN
issue-2936	87	48	union	union	PROPN
issue-2936	87	49	,	,	PUNCT
issue-2936	87	50	2021	2021	NUM
issue-2936	87	51	)	)	PUNCT
issue-2936	87	52	.	.	PUNCT
issue-2936	88	1	another	another	DET
issue-2936	88	2	significant	significant	ADJ
issue-2936	88	3	innovation	innovation	NOUN
issue-2936	88	4	is	be	AUX
issue-2936	88	5	the	the	DET
issue-2936	88	6	recovery	recovery	NOUN
issue-2936	88	7	and	and	CCONJ
issue-2936	88	8	resilience	resilience	NOUN
issue-2936	88	9	facility	facility	NOUN
issue-2936	88	10	(	(	PUNCT
issue-2936	88	11	rrf	rrf	PROPN
issue-2936	88	12	)	)	PUNCT
issue-2936	88	13	,	,	PUNCT
issue-2936	88	14	under	under	ADP
issue-2936	88	15	which	which	PRON
issue-2936	88	16	the	the	DET
issue-2936	88	17	disbursement	disbursement	NOUN
issue-2936	88	18	of	of	ADP
issue-2936	88	19	funds	fund	NOUN
issue-2936	88	20	to	to	ADP
issue-2936	88	21	member	member	NOUN
issue-2936	88	22	states	state	NOUN
issue-2936	88	23	is	be	AUX
issue-2936	88	24	contingent	contingent	ADJ
issue-2936	88	25	upon	upon	SCONJ
issue-2936	88	26	the	the	DET
issue-2936	88	27	attainment	attainment	NOUN
issue-2936	88	28	of	of	ADP
issue-2936	88	29	mutually	mutually	ADV
issue-2936	88	30	agreed	agree	VERB
issue-2936	88	31	milestones	milestone	NOUN
issue-2936	88	32	and	and	CCONJ
issue-2936	88	33	targets	target	NOUN
issue-2936	88	34	(	(	PUNCT
issue-2936	88	35	m&ts	m&ts	NOUN
issue-2936	88	36	)	)	PUNCT
issue-2936	88	37	.	.	PUNCT
issue-2936	89	1	this	this	DET
issue-2936	89	2	"	"	PUNCT
issue-2936	89	3	non	non	ADJ
issue-2936	89	4	-	-	ADJ
issue-2936	89	5	cost	cost	NOUN
issue-2936	89	6	-	-	PUNCT
issue-2936	89	7	based	base	VERB
issue-2936	89	8	financing	financing	NOUN
issue-2936	89	9	"	"	PUNCT
issue-2936	89	10	baltic	baltic	ADJ
issue-2936	89	11	journal	journal	NOUN
issue-2936	89	12	of	of	ADP
issue-2936	89	13	economic	economic	ADJ
issue-2936	89	14	studies	study	NOUN
issue-2936	89	15	31	31	NUM
issue-2936	89	16	vol	vol	NOUN
issue-2936	89	17	.	.	PROPN
issue-2936	89	18	11	11	NUM
issue-2936	90	1	no	no	NOUN
issue-2936	90	2	.	.	NOUN
issue-2936	91	1	3	3	NUM
issue-2936	91	2	,	,	PUNCT
issue-2936	91	3	2025	2025	NUM
issue-2936	91	4	model	model	NOUN
issue-2936	91	5	essentially	essentially	ADV
issue-2936	91	6	entails	entail	VERB
issue-2936	91	7	the	the	DET
issue-2936	91	8	payment	payment	NOUN
issue-2936	91	9	of	of	ADP
issue-2936	91	10	results	result	NOUN
issue-2936	91	11	as	as	SCONJ
issue-2936	91	12	opposed	oppose	VERB
issue-2936	91	13	to	to	ADP
issue-2936	91	14	expenditures	expenditure	NOUN
issue-2936	91	15	,	,	PUNCT
issue-2936	91	16	thereby	thereby	ADV
issue-2936	91	17	reinforcing	reinforce	VERB
issue-2936	91	18	the	the	DET
issue-2936	91	19	focus	focus	NOUN
issue-2936	91	20	on	on	ADP
issue-2936	91	21	performance	performance	NOUN
issue-2936	91	22	(	(	PUNCT
issue-2936	91	23	corti	corti	NOUN
issue-2936	91	24	,	,	PUNCT
issue-2936	91	25	2023	2023	NUM
issue-2936	91	26	)	)	PUNCT
issue-2936	91	27	.	.	PUNCT
issue-2936	92	1	the	the	DET
issue-2936	92	2	european	european	PROPN
issue-2936	92	3	experience	experience	NOUN
issue-2936	92	4	demonstrates	demonstrate	VERB
issue-2936	92	5	a	a	DET
issue-2936	92	6	commitment	commitment	NOUN
issue-2936	92	7	to	to	ADP
issue-2936	92	8	institutional	institutional	ADJ
issue-2936	92	9	balance	balance	NOUN
issue-2936	92	10	,	,	PUNCT
issue-2936	92	11	as	as	SCONJ
issue-2936	92	12	evidenced	evidence	VERB
issue-2936	92	13	by	by	ADP
issue-2936	92	14	the	the	DET
issue-2936	92	15	presence	presence	NOUN
issue-2936	92	16	of	of	ADP
issue-2936	92	17	both	both	DET
issue-2936	92	18	strictly	strictly	ADV
issue-2936	92	19	regulated	regulate	VERB
issue-2936	92	20	procedures	procedure	NOUN
issue-2936	92	21	for	for	ADP
issue-2936	92	22	budgetary	budgetary	ADJ
issue-2936	92	23	control	control	NOUN
issue-2936	92	24	and	and	CCONJ
issue-2936	92	25	flexible	flexible	ADJ
issue-2936	92	26	performance	performance	NOUN
issue-2936	92	27	management	management	NOUN
issue-2936	92	28	tools	tool	NOUN
issue-2936	92	29	that	that	PRON
issue-2936	92	30	incentivise	incentivise	VERB
issue-2936	92	31	the	the	DET
issue-2936	92	32	efficient	efficient	ADJ
issue-2936	92	33	use	use	NOUN
issue-2936	92	34	of	of	ADP
issue-2936	92	35	public	public	ADJ
issue-2936	92	36	funds	fund	NOUN
issue-2936	92	37	.	.	PUNCT
issue-2936	93	1	financial	financial	ADJ
issue-2936	93	2	control	control	NOUN
issue-2936	93	3	practices	practice	NOUN
issue-2936	93	4	within	within	ADP
issue-2936	93	5	the	the	DET
issue-2936	93	6	european	european	PROPN
issue-2936	93	7	union	union	PROPN
issue-2936	93	8	are	be	AUX
issue-2936	93	9	characterised	characterise	VERB
issue-2936	93	10	by	by	ADP
issue-2936	93	11	a	a	DET
issue-2936	93	12	multi	multi	ADJ
issue-2936	93	13	-	-	ADJ
issue-2936	93	14	level	level	ADJ
issue-2936	93	15	system	system	NOUN
issue-2936	93	16	.	.	PUNCT
issue-2936	94	1	at	at	ADP
issue-2936	94	2	the	the	DET
issue-2936	94	3	level	level	NOUN
issue-2936	94	4	of	of	ADP
issue-2936	94	5	executive	executive	ADJ
issue-2936	94	6	authorities	authority	NOUN
issue-2936	94	7	,	,	PUNCT
issue-2936	94	8	each	each	DET
issue-2936	94	9	ministry	ministry	NOUN
issue-2936	94	10	or	or	CCONJ
issue-2936	94	11	agency	agency	NOUN
issue-2936	94	12	has	have	AUX
issue-2936	94	13	established	establish	VERB
issue-2936	94	14	systems	system	NOUN
issue-2936	94	15	of	of	ADP
issue-2936	94	16	internal	internal	ADJ
issue-2936	94	17	control	control	NOUN
issue-2936	94	18	and	and	CCONJ
issue-2936	94	19	internal	internal	ADJ
issue-2936	94	20	audit	audit	NOUN
issue-2936	94	21	.	.	PUNCT
issue-2936	95	1	the	the	DET
issue-2936	95	2	purpose	purpose	NOUN
issue-2936	95	3	of	of	ADP
issue-2936	95	4	these	these	DET
issue-2936	95	5	systems	system	NOUN
issue-2936	95	6	is	be	AUX
issue-2936	95	7	to	to	PART
issue-2936	95	8	ensure	ensure	VERB
issue-2936	95	9	legality	legality	NOUN
issue-2936	95	10	and	and	CCONJ
issue-2936	95	11	efficiency	efficiency	NOUN
issue-2936	95	12	in	in	ADP
issue-2936	95	13	the	the	DET
issue-2936	95	14	use	use	NOUN
issue-2936	95	15	of	of	ADP
issue-2936	95	16	public	public	ADJ
issue-2936	95	17	funds	fund	NOUN
issue-2936	95	18	(	(	PUNCT
issue-2936	95	19	pysmenna	pysmenna	NOUN
issue-2936	95	20	,	,	PUNCT
issue-2936	95	21	n.d	n.d	PROPN
issue-2936	95	22	.	.	PROPN
issue-2936	95	23	)	)	PUNCT
issue-2936	95	24	.	.	PUNCT
issue-2936	96	1	according	accord	VERB
issue-2936	96	2	to	to	ADP
issue-2936	96	3	eu	eu	PROPN
issue-2936	96	4	requirements	requirement	NOUN
issue-2936	96	5	,	,	PUNCT
issue-2936	96	6	the	the	DET
issue-2936	96	7	heads	head	NOUN
issue-2936	96	8	of	of	ADP
issue-2936	96	9	institutions	institution	NOUN
issue-2936	96	10	bear	bear	VERB
issue-2936	96	11	direct	direct	ADJ
issue-2936	96	12	responsibility	responsibility	NOUN
issue-2936	96	13	for	for	ADP
issue-2936	96	14	implementing	implement	VERB
issue-2936	96	15	internal	internal	ADJ
issue-2936	96	16	controls	control	NOUN
issue-2936	96	17	aimed	aim	VERB
issue-2936	96	18	at	at	ADP
issue-2936	96	19	achieving	achieve	VERB
issue-2936	96	20	institutional	institutional	ADJ
issue-2936	96	21	objectives	objective	NOUN
issue-2936	96	22	in	in	ADP
issue-2936	96	23	a	a	DET
issue-2936	96	24	lawful	lawful	ADJ
issue-2936	96	25	and	and	CCONJ
issue-2936	96	26	effective	effective	ADJ
issue-2936	96	27	manner	manner	NOUN
issue-2936	96	28	(	(	PUNCT
issue-2936	96	29	pysmenna	pysmenna	NOUN
issue-2936	96	30	,	,	PUNCT
issue-2936	96	31	n.d	n.d	PROPN
issue-2936	96	32	.	.	PROPN
issue-2936	96	33	)	)	PUNCT
issue-2936	96	34	.	.	PUNCT
issue-2936	97	1	as	as	SCONJ
issue-2936	97	2	previously	previously	ADV
issue-2936	97	3	mentioned	mention	VERB
issue-2936	97	4	,	,	PUNCT
issue-2936	97	5	external	external	ADJ
issue-2936	97	6	oversight	oversight	NOUN
issue-2936	97	7	is	be	AUX
issue-2936	97	8	carried	carry	VERB
issue-2936	97	9	out	out	ADP
issue-2936	97	10	by	by	ADP
issue-2936	97	11	independent	independent	ADJ
issue-2936	97	12	bodies	body	NOUN
issue-2936	97	13	,	,	PUNCT
issue-2936	97	14	namely	namely	ADV
issue-2936	97	15	supreme	supreme	ADJ
issue-2936	97	16	audit	audit	NOUN
issue-2936	97	17	institutions	institution	NOUN
issue-2936	97	18	.	.	PUNCT
issue-2936	98	1	in	in	ADP
issue-2936	98	2	addition	addition	NOUN
issue-2936	98	3	,	,	PUNCT
issue-2936	98	4	a	a	DET
issue-2936	98	5	parliamentary	parliamentary	ADJ
issue-2936	98	6	oversight	oversight	NOUN
issue-2936	98	7	mechanism	mechanism	NOUN
issue-2936	98	8	is	be	AUX
issue-2936	98	9	in	in	ADP
issue-2936	98	10	place	place	NOUN
issue-2936	98	11	whereby	whereby	SCONJ
issue-2936	98	12	national	national	ADJ
issue-2936	98	13	parliaments	parliament	NOUN
issue-2936	98	14	approve	approve	VERB
issue-2936	98	15	budgets	budget	NOUN
issue-2936	98	16	and	and	CCONJ
issue-2936	98	17	review	review	VERB
issue-2936	98	18	budget	budget	NOUN
issue-2936	98	19	execution	execution	NOUN
issue-2936	98	20	reports	report	NOUN
issue-2936	98	21	,	,	PUNCT
issue-2936	98	22	taking	take	VERB
issue-2936	98	23	into	into	ADP
issue-2936	98	24	account	account	NOUN
issue-2936	98	25	the	the	DET
issue-2936	98	26	findings	finding	NOUN
issue-2936	98	27	of	of	ADP
issue-2936	98	28	auditors	auditor	NOUN
issue-2936	98	29	.	.	PUNCT
issue-2936	99	1	a	a	DET
issue-2936	99	2	critical	critical	ADJ
issue-2936	99	3	element	element	NOUN
issue-2936	99	4	of	of	ADP
issue-2936	99	5	this	this	DET
issue-2936	99	6	framework	framework	NOUN
issue-2936	99	7	is	be	AUX
issue-2936	99	8	transparency	transparency	NOUN
issue-2936	99	9	and	and	CCONJ
issue-2936	99	10	publicity	publicity	NOUN
issue-2936	99	11	:	:	PUNCT
issue-2936	99	12	many	many	ADJ
issue-2936	99	13	eu	eu	PROPN
issue-2936	99	14	countries	country	NOUN
issue-2936	99	15	publish	publish	VERB
issue-2936	99	16	open	open	ADJ
issue-2936	99	17	data	datum	NOUN
issue-2936	99	18	on	on	ADP
issue-2936	99	19	budget	budget	NOUN
issue-2936	99	20	execution	execution	NOUN
issue-2936	99	21	and	and	CCONJ
issue-2936	99	22	programme	programme	NOUN
issue-2936	99	23	performance	performance	NOUN
issue-2936	99	24	indicators	indicator	NOUN
issue-2936	99	25	,	,	PUNCT
issue-2936	99	26	enabling	enable	VERB
issue-2936	99	27	civil	civil	ADJ
issue-2936	99	28	society	society	NOUN
issue-2936	99	29	to	to	PART
issue-2936	99	30	scrutinise	scrutinise	VERB
issue-2936	99	31	and	and	CCONJ
issue-2936	99	32	exert	exert	VERB
issue-2936	99	33	pressure	pressure	NOUN
issue-2936	99	34	on	on	ADP
issue-2936	99	35	the	the	DET
issue-2936	99	36	government	government	NOUN
issue-2936	99	37	to	to	PART
issue-2936	99	38	promote	promote	VERB
issue-2936	99	39	the	the	DET
issue-2936	99	40	rational	rational	ADJ
issue-2936	99	41	use	use	NOUN
issue-2936	99	42	of	of	ADP
issue-2936	99	43	public	public	ADJ
issue-2936	99	44	resources	resource	NOUN
issue-2936	99	45	.	.	PUNCT
issue-2936	100	1	in	in	ADP
issue-2936	100	2	the	the	DET
issue-2936	100	3	united	united	PROPN
issue-2936	100	4	states	states	PROPN
issue-2936	100	5	,	,	PUNCT
issue-2936	100	6	the	the	DET
issue-2936	100	7	budgetary	budgetary	ADJ
issue-2936	100	8	process	process	NOUN
issue-2936	100	9	is	be	AUX
issue-2936	100	10	characterised	characterise	VERB
issue-2936	100	11	by	by	ADP
issue-2936	100	12	a	a	DET
issue-2936	100	13	high	high	ADJ
issue-2936	100	14	degree	degree	NOUN
issue-2936	100	15	of	of	ADP
issue-2936	100	16	statutory	statutory	ADJ
issue-2936	100	17	oversight	oversight	NOUN
issue-2936	100	18	by	by	ADP
issue-2936	100	19	the	the	DET
issue-2936	100	20	legislative	legislative	ADJ
issue-2936	100	21	branch	branch	NOUN
issue-2936	100	22	and	and	CCONJ
issue-2936	100	23	a	a	DET
issue-2936	100	24	well	well	ADV
issue-2936	100	25	-	-	PUNCT
issue-2936	100	26	developed	develop	VERB
issue-2936	100	27	system	system	NOUN
issue-2936	100	28	for	for	ADP
issue-2936	100	29	evaluating	evaluate	VERB
issue-2936	100	30	the	the	DET
issue-2936	100	31	performance	performance	NOUN
issue-2936	100	32	of	of	ADP
issue-2936	100	33	government	government	NOUN
issue-2936	100	34	programmes	programme	NOUN
issue-2936	100	35	.	.	PUNCT
issue-2936	101	1	since	since	SCONJ
issue-2936	101	2	the	the	DET
issue-2936	101	3	1990s	1990	NOUN
issue-2936	101	4	,	,	PUNCT
issue-2936	101	5	the	the	DET
issue-2936	101	6	u.s	u.s	PROPN
issue-2936	101	7	.	.	PROPN
issue-2936	101	8	has	have	AUX
issue-2936	101	9	introduced	introduce	VERB
issue-2936	101	10	several	several	ADJ
issue-2936	101	11	pieces	piece	NOUN
issue-2936	101	12	of	of	ADP
issue-2936	101	13	legislation	legislation	NOUN
issue-2936	101	14	with	with	ADP
issue-2936	101	15	the	the	DET
issue-2936	101	16	aim	aim	NOUN
issue-2936	101	17	of	of	ADP
issue-2936	101	18	enhancing	enhance	VERB
issue-2936	101	19	the	the	DET
issue-2936	101	20	effectiveness	effectiveness	NOUN
issue-2936	101	21	of	of	ADP
issue-2936	101	22	public	public	ADJ
issue-2936	101	23	spending	spending	NOUN
issue-2936	101	24	.	.	PUNCT
issue-2936	102	1	a	a	DET
issue-2936	102	2	seminal	seminal	ADJ
issue-2936	102	3	piece	piece	NOUN
issue-2936	102	4	of	of	ADP
issue-2936	102	5	legislation	legislation	NOUN
issue-2936	102	6	was	be	AUX
issue-2936	102	7	the	the	DET
issue-2936	102	8	government	government	NOUN
issue-2936	102	9	performance	performance	NOUN
issue-2936	102	10	and	and	CCONJ
issue-2936	102	11	results	result	NOUN
issue-2936	102	12	act	act	VERB
issue-2936	102	13	(	(	PUNCT
issue-2936	102	14	gpra	gpra	NOUN
issue-2936	102	15	)	)	PUNCT
issue-2936	102	16	of	of	ADP
issue-2936	102	17	1993	1993	NUM
issue-2936	102	18	,	,	PUNCT
issue-2936	102	19	which	which	PRON
issue-2936	102	20	stipulated	stipulate	VERB
issue-2936	102	21	that	that	SCONJ
issue-2936	102	22	federal	federal	ADJ
issue-2936	102	23	agencies	agency	NOUN
issue-2936	102	24	engage	engage	VERB
issue-2936	102	25	in	in	ADP
issue-2936	102	26	strategic	strategic	ADJ
issue-2936	102	27	planning	planning	NOUN
issue-2936	102	28	,	,	PUNCT
issue-2936	102	29	set	set	VERB
issue-2936	102	30	annual	annual	ADJ
issue-2936	102	31	performance	performance	NOUN
issue-2936	102	32	goals	goal	NOUN
issue-2936	102	33	,	,	PUNCT
issue-2936	102	34	and	and	CCONJ
issue-2936	102	35	measure	measure	VERB
issue-2936	102	36	actual	actual	ADJ
issue-2936	102	37	outcomes	outcome	NOUN
issue-2936	102	38	(	(	PUNCT
issue-2936	102	39	pinckney	pinckney	PROPN
issue-2936	102	40	,	,	PUNCT
issue-2936	102	41	2015	2015	NUM
issue-2936	102	42	)	)	PUNCT
issue-2936	102	43	.	.	PUNCT
issue-2936	103	1	the	the	DET
issue-2936	103	2	fundamental	fundamental	ADJ
issue-2936	103	3	purpose	purpose	NOUN
issue-2936	103	4	of	of	ADP
issue-2936	103	5	gpra	gpra	NOUN
issue-2936	103	6	was	be	AUX
issue-2936	103	7	to	to	PART
issue-2936	103	8	shift	shift	VERB
issue-2936	103	9	the	the	DET
issue-2936	103	10	focus	focus	NOUN
issue-2936	103	11	of	of	ADP
issue-2936	103	12	public	public	ADJ
issue-2936	103	13	administration	administration	NOUN
issue-2936	103	14	from	from	ADP
issue-2936	103	15	procedural	procedural	ADJ
issue-2936	103	16	compliance	compliance	NOUN
issue-2936	103	17	(	(	PUNCT
issue-2936	103	18	i.e.	i.e.	X
issue-2936	103	19	,	,	PUNCT
issue-2936	103	20	the	the	DET
issue-2936	103	21	extent	extent	NOUN
issue-2936	103	22	to	to	PART
issue-2936	103	23	which	which	PRON
issue-2936	103	24	budgetary	budgetary	ADJ
issue-2936	103	25	guidelines	guideline	NOUN
issue-2936	103	26	were	be	AUX
issue-2936	103	27	adhered	adhere	VERB
issue-2936	103	28	to	to	ADP
issue-2936	103	29	)	)	PUNCT
issue-2936	103	30	towards	towards	ADP
issue-2936	103	31	performance	performance	NOUN
issue-2936	103	32	evaluation	evaluation	NOUN
issue-2936	103	33	,	,	PUNCT
issue-2936	103	34	that	that	PRON
issue-2936	103	35	is	be	AUX
issue-2936	103	36	to	to	PART
issue-2936	103	37	say	say	VERB
issue-2936	103	38	,	,	PUNCT
issue-2936	103	39	the	the	DET
issue-2936	103	40	achievement	achievement	NOUN
issue-2936	103	41	of	of	ADP
issue-2936	103	42	objectives	objective	NOUN
issue-2936	103	43	with	with	ADP
issue-2936	103	44	the	the	DET
issue-2936	103	45	allocated	allocate	VERB
issue-2936	103	46	funds	fund	NOUN
issue-2936	103	47	(	(	PUNCT
issue-2936	103	48	pinckney	pinckney	PROPN
issue-2936	103	49	,	,	PUNCT
issue-2936	103	50	2015	2015	NUM
issue-2936	103	51	)	)	PUNCT
issue-2936	103	52	.	.	PUNCT
issue-2936	104	1	in	in	ADP
issue-2936	104	2	accordance	accordance	NOUN
issue-2936	104	3	with	with	ADP
issue-2936	104	4	the	the	DET
issue-2936	104	5	provisions	provision	NOUN
issue-2936	104	6	of	of	ADP
issue-2936	104	7	the	the	DET
issue-2936	104	8	aforementioned	aforementioned	ADJ
issue-2936	104	9	legislation	legislation	NOUN
issue-2936	104	10	,	,	PUNCT
issue-2936	104	11	each	each	DET
issue-2936	104	12	united	united	PROPN
issue-2936	104	13	states	states	PROPN
issue-2936	104	14	federal	federal	ADJ
issue-2936	104	15	agency	agency	PROPN
issue-2936	104	16	is	be	AUX
issue-2936	104	17	obligated	obligate	VERB
issue-2936	104	18	to	to	PART
issue-2936	104	19	formulate	formulate	VERB
issue-2936	104	20	a	a	DET
issue-2936	104	21	multi	multi	ADJ
issue-2936	104	22	-	-	ADJ
issue-2936	104	23	year	year	ADJ
issue-2936	104	24	strategic	strategic	ADJ
issue-2936	104	25	plan	plan	NOUN
issue-2936	104	26	,	,	PUNCT
issue-2936	104	27	to	to	PART
issue-2936	104	28	submit	submit	VERB
issue-2936	104	29	an	an	DET
issue-2936	104	30	annual	annual	ADJ
issue-2936	104	31	performance	performance	NOUN
issue-2936	104	32	plan	plan	NOUN
issue-2936	104	33	to	to	ADP
issue-2936	104	34	congress	congress	PROPN
issue-2936	104	35	that	that	PRON
issue-2936	104	36	delineates	delineate	VERB
issue-2936	104	37	clearly	clearly	ADV
issue-2936	104	38	defined	define	VERB
issue-2936	104	39	goals	goal	NOUN
issue-2936	104	40	and	and	CCONJ
issue-2936	104	41	indicators	indicator	NOUN
issue-2936	104	42	,	,	PUNCT
issue-2936	104	43	and	and	CCONJ
issue-2936	104	44	to	to	PART
issue-2936	104	45	report	report	VERB
issue-2936	104	46	on	on	ADP
issue-2936	104	47	the	the	DET
issue-2936	104	48	results	result	NOUN
issue-2936	104	49	achieved	achieve	VERB
issue-2936	104	50	.	.	PUNCT
issue-2936	105	1	in	in	ADP
issue-2936	105	2	2010	2010	NUM
issue-2936	105	3	,	,	PUNCT
issue-2936	105	4	the	the	DET
issue-2936	105	5	gpra	gpra	ADJ
issue-2936	105	6	modernisation	modernisation	PROPN
issue-2936	105	7	act	act	NOUN
issue-2936	105	8	was	be	AUX
issue-2936	105	9	adopted	adopt	VERB
issue-2936	105	10	to	to	PART
issue-2936	105	11	further	far	ADV
issue-2936	105	12	strengthen	strengthen	VERB
issue-2936	105	13	this	this	DET
issue-2936	105	14	approach	approach	NOUN
issue-2936	105	15	.	.	PUNCT
issue-2936	106	1	the	the	DET
issue-2936	106	2	act	act	NOUN
issue-2936	106	3	introduced	introduce	VERB
issue-2936	106	4	a	a	DET
issue-2936	106	5	framework	framework	NOUN
issue-2936	106	6	of	of	ADP
issue-2936	106	7	cross	cross	ADJ
issue-2936	106	8	-	-	ADJ
issue-2936	106	9	agency	agency	ADJ
issue-2936	106	10	priority	priority	NOUN
issue-2936	106	11	goals	goal	NOUN
issue-2936	106	12	and	and	CCONJ
issue-2936	106	13	a	a	DET
issue-2936	106	14	system	system	NOUN
issue-2936	106	15	of	of	ADP
issue-2936	106	16	quarterly	quarterly	ADJ
issue-2936	106	17	performance	performance	NOUN
issue-2936	106	18	reviews	review	NOUN
issue-2936	106	19	to	to	PART
issue-2936	106	20	ensure	ensure	VERB
issue-2936	106	21	timely	timely	ADJ
issue-2936	106	22	monitoring	monitoring	NOUN
issue-2936	106	23	of	of	ADP
issue-2936	106	24	progress	progress	NOUN
issue-2936	106	25	and	and	CCONJ
issue-2936	106	26	interagency	interagency	NOUN
issue-2936	106	27	coordination	coordination	NOUN
issue-2936	106	28	(	(	PUNCT
issue-2936	106	29	gpra	gpra	ADJ
issue-2936	106	30	modernisation	modernisation	PROPN
issue-2936	106	31	act	act	PROPN
issue-2936	106	32	,	,	PUNCT
issue-2936	106	33	2010	2010	NUM
issue-2936	106	34	)	)	PUNCT
issue-2936	106	35	.	.	PUNCT
issue-2936	107	1	in	in	ADP
issue-2936	107	2	addition	addition	NOUN
issue-2936	107	3	to	to	ADP
issue-2936	107	4	planning	planning	NOUN
issue-2936	107	5	and	and	CCONJ
issue-2936	107	6	reporting	reporting	NOUN
issue-2936	107	7	,	,	PUNCT
issue-2936	107	8	significant	significant	ADJ
issue-2936	107	9	control	control	NOUN
issue-2936	107	10	over	over	ADP
issue-2936	107	11	the	the	DET
issue-2936	107	12	use	use	NOUN
issue-2936	107	13	of	of	ADP
issue-2936	107	14	public	public	ADJ
issue-2936	107	15	funds	fund	NOUN
issue-2936	107	16	in	in	ADP
issue-2936	107	17	the	the	DET
issue-2936	107	18	u.s	u.s	PROPN
issue-2936	107	19	.	.	PROPN
issue-2936	107	20	is	be	AUX
issue-2936	107	21	exercised	exercise	VERB
issue-2936	107	22	by	by	ADP
issue-2936	107	23	specialised	specialised	ADJ
issue-2936	107	24	institutions	institution	NOUN
issue-2936	107	25	.	.	PUNCT
issue-2936	108	1	the	the	DET
issue-2936	108	2	office	office	NOUN
issue-2936	108	3	of	of	ADP
issue-2936	108	4	management	management	NOUN
issue-2936	108	5	and	and	CCONJ
issue-2936	108	6	budget	budget	NOUN
issue-2936	108	7	(	(	PUNCT
issue-2936	108	8	omb	omb	PROPN
issue-2936	108	9	)	)	PUNCT
issue-2936	108	10	,	,	PUNCT
issue-2936	108	11	which	which	PRON
issue-2936	108	12	is	be	AUX
issue-2936	108	13	part	part	NOUN
issue-2936	108	14	of	of	ADP
issue-2936	108	15	the	the	DET
issue-2936	108	16	executive	executive	ADJ
issue-2936	108	17	office	office	NOUN
issue-2936	108	18	of	of	ADP
issue-2936	108	19	the	the	DET
issue-2936	108	20	president	president	NOUN
issue-2936	108	21	,	,	PUNCT
issue-2936	108	22	coordinates	coordinate	VERB
issue-2936	108	23	the	the	DET
issue-2936	108	24	federal	federal	ADJ
issue-2936	108	25	budget	budget	NOUN
issue-2936	108	26	process	process	NOUN
issue-2936	108	27	and	and	CCONJ
issue-2936	108	28	evaluates	evaluate	VERB
issue-2936	108	29	the	the	DET
issue-2936	108	30	performance	performance	NOUN
issue-2936	108	31	of	of	ADP
issue-2936	108	32	executive	executive	ADJ
issue-2936	108	33	agencies	agency	NOUN
issue-2936	108	34	.	.	PUNCT
issue-2936	109	1	the	the	DET
issue-2936	109	2	united	united	PROPN
issue-2936	109	3	states	states	PROPN
issue-2936	109	4	government	government	NOUN
issue-2936	109	5	accountability	accountability	NOUN
issue-2936	109	6	office	office	NOUN
issue-2936	109	7	(	(	PUNCT
issue-2936	109	8	gao	gao	PROPN
issue-2936	109	9	)	)	PUNCT
issue-2936	109	10	is	be	AUX
issue-2936	109	11	an	an	DET
issue-2936	109	12	independent	independent	ADJ
issue-2936	109	13	body	body	NOUN
issue-2936	109	14	that	that	PRON
issue-2936	109	15	is	be	AUX
issue-2936	109	16	accountable	accountable	ADJ
issue-2936	109	17	to	to	ADP
issue-2936	109	18	the	the	DET
issue-2936	109	19	legislature	legislature	NOUN
issue-2936	109	20	.	.	PUNCT
issue-2936	110	1	the	the	DET
issue-2936	110	2	function	function	NOUN
issue-2936	110	3	of	of	ADP
issue-2936	110	4	the	the	DET
issue-2936	110	5	gao	gao	PROPN
issue-2936	110	6	is	be	AUX
issue-2936	110	7	to	to	PART
issue-2936	110	8	conduct	conduct	VERB
issue-2936	110	9	audits	audits	NOUN
issue-2936	110	10	of	of	ADP
issue-2936	110	11	government	government	NOUN
issue-2936	110	12	operations	operation	NOUN
issue-2936	110	13	and	and	CCONJ
issue-2936	110	14	to	to	PART
issue-2936	110	15	issue	issue	VERB
issue-2936	110	16	recommendations	recommendation	NOUN
issue-2936	110	17	for	for	ADP
issue-2936	110	18	improving	improve	VERB
issue-2936	110	19	efficiency	efficiency	NOUN
issue-2936	110	20	and	and	CCONJ
issue-2936	110	21	eliminating	eliminate	VERB
issue-2936	110	22	waste	waste	NOUN
issue-2936	110	23	.	.	PUNCT
issue-2936	111	1	the	the	DET
issue-2936	111	2	effectiveness	effectiveness	NOUN
issue-2936	111	3	of	of	ADP
issue-2936	111	4	this	this	DET
issue-2936	111	5	model	model	NOUN
issue-2936	111	6	is	be	AUX
issue-2936	111	7	evidenced	evidence	VERB
issue-2936	111	8	by	by	ADP
issue-2936	111	9	empirical	empirical	ADJ
issue-2936	111	10	data	datum	NOUN
issue-2936	111	11	.	.	PUNCT
issue-2936	112	1	according	accord	VERB
issue-2936	112	2	to	to	ADP
issue-2936	112	3	the	the	DET
issue-2936	112	4	united	united	PROPN
issue-2936	112	5	states	states	PROPN
issue-2936	112	6	government	government	NOUN
issue-2936	112	7	accountability	accountability	NOUN
issue-2936	112	8	office	office	NOUN
issue-2936	112	9	(	(	PUNCT
issue-2936	112	10	gao	gao	PROPN
issue-2936	112	11	)	)	PUNCT
issue-2936	112	12	,	,	PUNCT
issue-2936	112	13	in	in	ADP
issue-2936	112	14	fiscal	fiscal	ADJ
issue-2936	112	15	year	year	NOUN
issue-2936	112	16	2024	2024	NUM
issue-2936	112	17	,	,	PUNCT
issue-2936	112	18	the	the	DET
issue-2936	112	19	agency	agency	NOUN
issue-2936	112	20	's	's	PART
issue-2936	112	21	work	work	NOUN
issue-2936	112	22	produced	produce	VERB
issue-2936	112	23	a	a	DET
issue-2936	112	24	total	total	ADJ
issue-2936	112	25	financial	financial	ADJ
issue-2936	112	26	benefit	benefit	NOUN
issue-2936	112	27	for	for	ADP
issue-2936	112	28	the	the	DET
issue-2936	112	29	federal	federal	ADJ
issue-2936	112	30	budget	budget	NOUN
issue-2936	112	31	of	of	ADP
issue-2936	112	32	67.5	67.5	NUM
issue-2936	112	33	billion	billion	NUM
issue-2936	112	34	usd	usd	NOUN
issue-2936	112	35	,	,	PUNCT
issue-2936	112	36	translating	translate	VERB
issue-2936	112	37	into	into	ADP
issue-2936	112	38	a	a	DET
issue-2936	112	39	return	return	NOUN
issue-2936	112	40	of	of	ADP
issue-2936	112	41	76	76	NUM
issue-2936	112	42	usd	usd	NOUN
issue-2936	112	43	for	for	ADP
issue-2936	112	44	every	every	DET
issue-2936	112	45	1	1	NUM
issue-2936	112	46	usd	usd	NOUN
issue-2936	112	47	spent	spend	VERB
issue-2936	112	48	on	on	ADP
issue-2936	112	49	its	its	PRON
issue-2936	112	50	maintenance	maintenance	NOUN
issue-2936	112	51	(	(	PUNCT
issue-2936	112	52	bowling	bowling	NOUN
issue-2936	112	53	,	,	PUNCT
issue-2936	112	54	2024	2024	NUM
issue-2936	112	55	)	)	PUNCT
issue-2936	112	56	.	.	PUNCT
issue-2936	113	1	these	these	DET
issue-2936	113	2	savings	saving	NOUN
issue-2936	113	3	were	be	AUX
issue-2936	113	4	achieved	achieve	VERB
issue-2936	113	5	through	through	ADP
issue-2936	113	6	the	the	DET
issue-2936	113	7	implementation	implementation	NOUN
issue-2936	113	8	of	of	ADP
issue-2936	113	9	audit	audit	NOUN
issue-2936	113	10	recommendations	recommendation	NOUN
issue-2936	113	11	aimed	aim	VERB
issue-2936	113	12	at	at	ADP
issue-2936	113	13	improving	improve	VERB
issue-2936	113	14	the	the	DET
issue-2936	113	15	efficiency	efficiency	NOUN
issue-2936	113	16	and	and	CCONJ
issue-2936	113	17	effectiveness	effectiveness	NOUN
issue-2936	113	18	of	of	ADP
issue-2936	113	19	government	government	NOUN
issue-2936	113	20	programmes	programme	NOUN
issue-2936	113	21	(	(	PUNCT
issue-2936	113	22	bowling	bowling	NOUN
issue-2936	113	23	,	,	PUNCT
issue-2936	113	24	2024	2024	NUM
issue-2936	113	25	)	)	PUNCT
issue-2936	113	26	.	.	PUNCT
issue-2936	114	1	consequently	consequently	ADV
issue-2936	114	2	,	,	PUNCT
issue-2936	114	3	the	the	DET
issue-2936	114	4	robust	robust	ADJ
issue-2936	114	5	external	external	ADJ
issue-2936	114	6	oversight	oversight	NOUN
issue-2936	114	7	system	system	NOUN
issue-2936	114	8	in	in	ADP
issue-2936	114	9	the	the	DET
issue-2936	114	10	united	united	PROPN
issue-2936	114	11	states	states	PROPN
issue-2936	114	12	not	not	PART
issue-2936	114	13	only	only	ADV
issue-2936	114	14	identifies	identify	VERB
issue-2936	114	15	deficiencies	deficiency	NOUN
issue-2936	114	16	but	but	CCONJ
issue-2936	114	17	also	also	ADV
issue-2936	114	18	directly	directly	ADV
issue-2936	114	19	contributes	contribute	VERB
issue-2936	114	20	to	to	ADP
issue-2936	114	21	enhancing	enhance	VERB
issue-2936	114	22	the	the	DET
issue-2936	114	23	utilisation	utilisation	NOUN
issue-2936	114	24	of	of	ADP
issue-2936	114	25	public	public	ADJ
issue-2936	114	26	funds	fund	NOUN
issue-2936	114	27	.	.	PUNCT
issue-2936	115	1	legislative	legislative	ADJ
issue-2936	115	2	oversight	oversight	NOUN
issue-2936	115	3	in	in	ADP
issue-2936	115	4	the	the	DET
issue-2936	115	5	u.s	u.s	PROPN
issue-2936	115	6	.	.	PROPN
issue-2936	115	7	is	be	AUX
issue-2936	115	8	a	a	DET
issue-2936	115	9	further	further	ADJ
issue-2936	115	10	mechanism	mechanism	NOUN
issue-2936	115	11	for	for	ADP
issue-2936	115	12	ensuring	ensure	VERB
issue-2936	115	13	compliance	compliance	NOUN
issue-2936	115	14	with	with	ADP
issue-2936	115	15	budgetary	budgetary	ADJ
issue-2936	115	16	limits	limit	NOUN
issue-2936	115	17	and	and	CCONJ
issue-2936	115	18	the	the	DET
issue-2936	115	19	lawful	lawful	ADJ
issue-2936	115	20	allocation	allocation	NOUN
issue-2936	115	21	of	of	ADP
issue-2936	115	22	resources	resource	NOUN
issue-2936	115	23	.	.	PUNCT
issue-2936	116	1	the	the	DET
issue-2936	116	2	antideficiency	antideficiency	NOUN
issue-2936	116	3	act	act	NOUN
issue-2936	116	4	and	and	CCONJ
issue-2936	116	5	anti	anti	ADJ
issue-2936	116	6	-	-	ADJ
issue-2936	116	7	deficit	deficit	ADJ
issue-2936	116	8	rules	rule	NOUN
issue-2936	116	9	prohibit	prohibit	VERB
issue-2936	116	10	the	the	DET
issue-2936	116	11	federal	federal	ADJ
issue-2936	116	12	government	government	NOUN
issue-2936	116	13	from	from	ADP
issue-2936	116	14	expending	expend	VERB
issue-2936	116	15	sums	sum	NOUN
issue-2936	116	16	beyond	beyond	ADP
issue-2936	116	17	the	the	DET
issue-2936	116	18	amounts	amount	NOUN
issue-2936	116	19	appropriated	appropriate	VERB
issue-2936	116	20	by	by	ADP
issue-2936	116	21	congress	congress	PROPN
issue-2936	116	22	or	or	CCONJ
issue-2936	116	23	using	use	VERB
issue-2936	116	24	funds	fund	NOUN
issue-2936	116	25	for	for	ADP
issue-2936	116	26	unauthorised	unauthorised	ADJ
issue-2936	116	27	purposes	purpose	NOUN
issue-2936	116	28	.	.	PUNCT
issue-2936	117	1	violations	violation	NOUN
issue-2936	117	2	of	of	ADP
issue-2936	117	3	these	these	DET
issue-2936	117	4	rules	rule	NOUN
issue-2936	117	5	carry	carry	VERB
issue-2936	117	6	severe	severe	ADJ
issue-2936	117	7	penalties	penalty	NOUN
issue-2936	117	8	,	,	PUNCT
issue-2936	117	9	including	include	VERB
issue-2936	117	10	criminal	criminal	ADJ
issue-2936	117	11	liability	liability	NOUN
issue-2936	117	12	.	.	PUNCT
issue-2936	118	1	this	this	DET
issue-2936	118	2	framework	framework	NOUN
issue-2936	118	3	establishes	establish	VERB
issue-2936	118	4	strict	strict	ADJ
issue-2936	118	5	boundaries	boundary	NOUN
issue-2936	118	6	:	:	PUNCT
issue-2936	118	7	each	each	DET
issue-2936	118	8	budget	budget	NOUN
issue-2936	118	9	programme	programme	NOUN
issue-2936	118	10	is	be	AUX
issue-2936	118	11	funded	fund	VERB
issue-2936	118	12	within	within	ADP
issue-2936	118	13	the	the	DET
issue-2936	118	14	limits	limit	NOUN
issue-2936	118	15	set	set	VERB
issue-2936	118	16	by	by	ADP
issue-2936	118	17	federal	federal	ADJ
issue-2936	118	18	appropriation	appropriation	NOUN
issue-2936	118	19	laws	law	NOUN
issue-2936	118	20	,	,	PUNCT
issue-2936	118	21	and	and	CCONJ
issue-2936	118	22	any	any	DET
issue-2936	118	23	deviation	deviation	NOUN
issue-2936	118	24	requires	require	VERB
issue-2936	118	25	explicit	explicit	ADJ
issue-2936	118	26	legislative	legislative	ADJ
issue-2936	118	27	approval	approval	NOUN
issue-2936	118	28	.	.	PUNCT
issue-2936	119	1	while	while	SCONJ
issue-2936	119	2	this	this	DET
issue-2936	119	3	stringent	stringent	ADJ
issue-2936	119	4	control	control	NOUN
issue-2936	119	5	prevents	prevent	VERB
issue-2936	119	6	unauthorised	unauthorised	ADJ
issue-2936	119	7	expenditure	expenditure	NOUN
issue-2936	119	8	and	and	CCONJ
issue-2936	119	9	helps	help	VERB
issue-2936	119	10	avert	avert	VERB
issue-2936	119	11	debt	debt	NOUN
issue-2936	119	12	-	-	PUNCT
issue-2936	119	13	related	relate	VERB
issue-2936	119	14	crises	crisis	NOUN
issue-2936	119	15	,	,	PUNCT
issue-2936	119	16	it	it	PRON
issue-2936	119	17	may	may	AUX
issue-2936	119	18	also	also	ADV
issue-2936	119	19	reduce	reduce	VERB
issue-2936	119	20	the	the	DET
issue-2936	119	21	government	government	NOUN
issue-2936	119	22	’s	’s	PART
issue-2936	119	23	flexibility	flexibility	NOUN
issue-2936	119	24	to	to	PART
issue-2936	119	25	respond	respond	VERB
issue-2936	119	26	to	to	ADP
issue-2936	119	27	unforeseen	unforeseen	ADJ
issue-2936	119	28	needs	need	NOUN
issue-2936	119	29	if	if	SCONJ
issue-2936	119	30	congress	congress	PROPN
issue-2936	119	31	does	do	AUX
issue-2936	119	32	not	not	PART
issue-2936	119	33	act	act	VERB
issue-2936	119	34	promptly	promptly	ADV
issue-2936	119	35	to	to	PART
issue-2936	119	36	amend	amend	VERB
issue-2936	119	37	the	the	DET
issue-2936	119	38	budget	budget	NOUN
issue-2936	119	39	.	.	PUNCT
issue-2936	120	1	to	to	PART
issue-2936	120	2	mitigate	mitigate	VERB
issue-2936	120	3	this	this	DET
issue-2936	120	4	issue	issue	NOUN
issue-2936	120	5	,	,	PUNCT
issue-2936	120	6	the	the	DET
issue-2936	120	7	us	us	PROPN
issue-2936	120	8	employs	employ	VERB
issue-2936	120	9	mechanisms	mechanism	NOUN
issue-2936	120	10	such	such	ADJ
issue-2936	120	11	as	as	ADP
issue-2936	120	12	transfers	transfer	NOUN
issue-2936	120	13	and	and	CCONJ
issue-2936	120	14	reprogramming	reprogramming	NOUN
issue-2936	120	15	,	,	PUNCT
issue-2936	120	16	which	which	PRON
issue-2936	120	17	are	be	AUX
issue-2936	120	18	subject	subject	ADJ
issue-2936	120	19	to	to	ADP
issue-2936	120	20	congressional	congressional	ADJ
issue-2936	120	21	approval	approval	NOUN
issue-2936	120	22	,	,	PUNCT
issue-2936	120	23	as	as	ADV
issue-2936	120	24	well	well	ADV
issue-2936	120	25	as	as	ADP
issue-2936	120	26	emergency	emergency	NOUN
issue-2936	120	27	reserve	reserve	NOUN
issue-2936	120	28	funds	fund	NOUN
issue-2936	120	29	.	.	PUNCT
issue-2936	121	1	however	however	ADV
issue-2936	121	2	,	,	PUNCT
issue-2936	121	3	their	their	PRON
issue-2936	121	4	use	use	NOUN
issue-2936	121	5	is	be	AUX
issue-2936	121	6	also	also	ADV
issue-2936	121	7	strictly	strictly	ADV
issue-2936	121	8	regulated	regulate	VERB
issue-2936	121	9	.	.	PUNCT
issue-2936	122	1	the	the	DET
issue-2936	122	2	experiences	experience	NOUN
issue-2936	122	3	of	of	ADP
issue-2936	122	4	the	the	DET
issue-2936	122	5	eu	eu	PROPN
issue-2936	122	6	and	and	CCONJ
issue-2936	122	7	the	the	DET
issue-2936	122	8	u.s	u.s	PROPN
issue-2936	122	9	.	.	PROPN
issue-2936	122	10	demonstrate	demonstrate	VERB
issue-2936	122	11	that	that	SCONJ
issue-2936	122	12	enhancing	enhance	VERB
issue-2936	122	13	the	the	DET
issue-2936	122	14	efficiency	efficiency	NOUN
issue-2936	122	15	of	of	ADP
issue-2936	122	16	public	public	ADJ
issue-2936	122	17	expenditures	expenditure	NOUN
issue-2936	122	18	baltic	baltic	PROPN
issue-2936	122	19	journal	journal	PROPN
issue-2936	122	20	of	of	ADP
issue-2936	122	21	economic	economic	ADJ
issue-2936	122	22	studies	study	NOUN
issue-2936	122	23	32	32	NUM
issue-2936	122	24	vol	vol	NOUN
issue-2936	122	25	.	.	PROPN
issue-2936	122	26	11	11	NUM
issue-2936	123	1	no	no	NOUN
issue-2936	123	2	.	.	NOUN
issue-2936	124	1	3	3	NUM
issue-2936	124	2	,	,	PUNCT
issue-2936	124	3	2025	2025	NUM
issue-2936	124	4	is	be	AUX
issue-2936	124	5	a	a	DET
issue-2936	124	6	shared	share	VERB
issue-2936	124	7	priority	priority	NOUN
issue-2936	124	8	among	among	ADP
issue-2936	124	9	developed	develop	VERB
issue-2936	124	10	countries	country	NOUN
issue-2936	124	11	,	,	PUNCT
issue-2936	124	12	although	although	SCONJ
issue-2936	124	13	the	the	DET
issue-2936	124	14	pathways	pathway	NOUN
issue-2936	124	15	to	to	PART
issue-2936	124	16	achieving	achieve	VERB
issue-2936	124	17	it	it	PRON
issue-2936	124	18	vary	vary	VERB
issue-2936	124	19	.	.	PUNCT
issue-2936	125	1	european	european	ADJ
issue-2936	125	2	countries	country	NOUN
issue-2936	125	3	have	have	AUX
issue-2936	125	4	historically	historically	ADV
issue-2936	125	5	adopted	adopt	VERB
issue-2936	125	6	the	the	DET
issue-2936	125	7	principle	principle	NOUN
issue-2936	125	8	of	of	ADP
issue-2936	125	9	performance	performance	NOUN
issue-2936	125	10	in	in	ADP
issue-2936	125	11	a	a	DET
issue-2936	125	12	gradual	gradual	ADJ
issue-2936	125	13	manner	manner	NOUN
issue-2936	125	14	,	,	PUNCT
issue-2936	125	15	through	through	ADP
issue-2936	125	16	the	the	DET
issue-2936	125	17	evolution	evolution	NOUN
issue-2936	125	18	of	of	ADP
issue-2936	125	19	administrative	administrative	ADJ
issue-2936	125	20	culture	culture	NOUN
issue-2936	125	21	and	and	CCONJ
issue-2936	125	22	the	the	DET
issue-2936	125	23	phased	phase	VERB
issue-2936	125	24	adoption	adoption	NOUN
issue-2936	125	25	of	of	ADP
issue-2936	125	26	new	new	ADJ
issue-2936	125	27	instruments	instrument	NOUN
issue-2936	125	28	,	,	PUNCT
issue-2936	125	29	such	such	ADJ
issue-2936	125	30	as	as	ADP
issue-2936	125	31	flexible	flexible	ADJ
issue-2936	125	32	budgeting	budgeting	NOUN
issue-2936	125	33	based	base	VERB
issue-2936	125	34	on	on	ADP
issue-2936	125	35	achieved	achieve	VERB
issue-2936	125	36	outcomes	outcome	NOUN
issue-2936	125	37	.	.	PUNCT
issue-2936	126	1	the	the	DET
issue-2936	126	2	american	american	ADJ
issue-2936	126	3	approach	approach	NOUN
issue-2936	126	4	is	be	AUX
issue-2936	126	5	characterised	characterise	VERB
issue-2936	126	6	by	by	ADP
issue-2936	126	7	a	a	DET
issue-2936	126	8	more	more	ADV
issue-2936	126	9	formal	formal	ADJ
issue-2936	126	10	regulatory	regulatory	ADJ
issue-2936	126	11	framework	framework	NOUN
issue-2936	126	12	at	at	ADP
issue-2936	126	13	the	the	DET
issue-2936	126	14	national	national	ADJ
issue-2936	126	15	legislative	legislative	ADJ
issue-2936	126	16	level	level	NOUN
issue-2936	126	17	,	,	PUNCT
issue-2936	126	18	with	with	ADP
issue-2936	126	19	a	a	DET
issue-2936	126	20	strong	strong	ADJ
issue-2936	126	21	emphasis	emphasis	NOUN
issue-2936	126	22	on	on	ADP
issue-2936	126	23	congressional	congressional	ADJ
issue-2936	126	24	accountability	accountability	NOUN
issue-2936	126	25	.	.	PUNCT
issue-2936	127	1	a	a	DET
issue-2936	127	2	commonality	commonality	NOUN
issue-2936	127	3	between	between	ADP
issue-2936	127	4	the	the	DET
issue-2936	127	5	two	two	NUM
issue-2936	127	6	systems	system	NOUN
issue-2936	127	7	under	under	ADP
issue-2936	127	8	discussion	discussion	NOUN
issue-2936	127	9	is	be	AUX
issue-2936	127	10	the	the	DET
issue-2936	127	11	recognition	recognition	NOUN
issue-2936	127	12	that	that	SCONJ
issue-2936	127	13	compliancebased	compliancebased	ADJ
issue-2936	127	14	control	control	NOUN
issue-2936	127	15	alone	alone	ADV
issue-2936	127	16	is	be	AUX
issue-2936	127	17	insufficient	insufficient	ADJ
issue-2936	127	18	;	;	PUNCT
issue-2936	127	19	performanceoriented	performanceoriente	VERB
issue-2936	127	20	oversight	oversight	NOUN
issue-2936	127	21	is	be	AUX
issue-2936	127	22	also	also	ADV
issue-2936	127	23	essential	essential	ADJ
issue-2936	127	24	.	.	PUNCT
issue-2936	128	1	the	the	DET
issue-2936	128	2	implementation	implementation	NOUN
issue-2936	128	3	of	of	ADP
issue-2936	128	4	performance	performance	NOUN
issue-2936	128	5	-	-	PUNCT
issue-2936	128	6	based	base	VERB
issue-2936	128	7	budgeting	budgeting	NOUN
issue-2936	128	8	and	and	CCONJ
issue-2936	128	9	results	result	VERB
issue-2936	128	10	evaluation	evaluation	NOUN
issue-2936	128	11	systems	system	NOUN
issue-2936	128	12	is	be	AUX
issue-2936	128	13	regarded	regard	VERB
issue-2936	128	14	as	as	ADP
issue-2936	128	15	a	a	DET
issue-2936	128	16	progressive	progressive	ADJ
issue-2936	128	17	reform	reform	NOUN
issue-2936	128	18	direction	direction	NOUN
issue-2936	128	19	.	.	PUNCT
issue-2936	129	1	nevertheless	nevertheless	ADV
issue-2936	129	2	,	,	PUNCT
issue-2936	129	3	the	the	DET
issue-2936	129	4	outcomes	outcome	NOUN
issue-2936	129	5	of	of	ADP
issue-2936	129	6	these	these	DET
issue-2936	129	7	reforms	reform	NOUN
issue-2936	129	8	have	have	AUX
issue-2936	129	9	not	not	PART
issue-2936	129	10	always	always	ADV
issue-2936	129	11	met	meet	VERB
issue-2936	129	12	initial	initial	ADJ
issue-2936	129	13	expectations	expectation	NOUN
issue-2936	129	14	.	.	PUNCT
issue-2936	130	1	as	as	SCONJ
issue-2936	130	2	demonstrated	demonstrate	VERB
issue-2936	130	3	in	in	ADP
issue-2936	130	4	oecd	oecd	PROPN
issue-2936	130	5	analyses	analysis	NOUN
issue-2936	130	6	,	,	PUNCT
issue-2936	130	7	performance	performance	NOUN
issue-2936	130	8	budgeting	budget	VERB
issue-2936	130	9	reforms	reform	NOUN
issue-2936	130	10	frequently	frequently	ADV
issue-2936	130	11	prove	prove	VERB
issue-2936	130	12	ineffective	ineffective	ADJ
issue-2936	130	13	due	due	ADJ
issue-2936	130	14	to	to	ADP
issue-2936	130	15	political	political	ADJ
issue-2936	130	16	and	and	CCONJ
issue-2936	130	17	methodological	methodological	ADJ
issue-2936	130	18	challenges	challenge	NOUN
issue-2936	130	19	.	.	PUNCT
issue-2936	131	1	however	however	ADV
issue-2936	131	2	,	,	PUNCT
issue-2936	131	3	most	most	ADJ
issue-2936	131	4	countries	country	NOUN
issue-2936	131	5	continue	continue	VERB
issue-2936	131	6	to	to	PART
issue-2936	131	7	refine	refine	VERB
issue-2936	131	8	their	their	PRON
issue-2936	131	9	approaches	approach	NOUN
issue-2936	131	10	in	in	ADP
issue-2936	131	11	light	light	NOUN
issue-2936	131	12	of	of	ADP
issue-2936	131	13	accumulated	accumulate	VERB
issue-2936	131	14	experience	experience	NOUN
issue-2936	131	15	.	.	PUNCT
issue-2936	132	1	this	this	PRON
issue-2936	132	2	suggests	suggest	VERB
issue-2936	132	3	that	that	SCONJ
issue-2936	132	4	the	the	DET
issue-2936	132	5	formal	formal	ADJ
issue-2936	132	6	adoption	adoption	NOUN
issue-2936	132	7	of	of	ADP
issue-2936	132	8	new	new	ADJ
issue-2936	132	9	methods	method	NOUN
issue-2936	132	10	is	be	AUX
issue-2936	132	11	not	not	PART
issue-2936	132	12	in	in	ADP
issue-2936	132	13	itself	itself	PRON
issue-2936	132	14	a	a	DET
issue-2936	132	15	guarantee	guarantee	NOUN
issue-2936	132	16	of	of	ADP
issue-2936	132	17	success	success	NOUN
issue-2936	132	18	.	.	PUNCT
issue-2936	133	1	rather	rather	ADV
issue-2936	133	2	,	,	PUNCT
issue-2936	133	3	the	the	DET
issue-2936	133	4	development	development	NOUN
issue-2936	133	5	of	of	ADP
issue-2936	133	6	institutional	institutional	ADJ
issue-2936	133	7	capacity	capacity	NOUN
issue-2936	133	8	and	and	CCONJ
issue-2936	133	9	the	the	DET
issue-2936	133	10	motivation	motivation	NOUN
issue-2936	133	11	of	of	ADP
issue-2936	133	12	budgetary	budgetary	ADJ
issue-2936	133	13	actors	actor	NOUN
issue-2936	133	14	to	to	PART
issue-2936	133	15	focus	focus	VERB
issue-2936	133	16	on	on	ADP
issue-2936	133	17	achieving	achieve	VERB
issue-2936	133	18	results	result	NOUN
issue-2936	133	19	is	be	AUX
issue-2936	133	20	required	require	VERB
issue-2936	133	21	.	.	PUNCT
issue-2936	134	1	ukraine	ukraine	PROPN
issue-2936	134	2	would	would	AUX
issue-2936	134	3	benefit	benefit	VERB
issue-2936	134	4	from	from	ADP
issue-2936	134	5	learning	learn	VERB
issue-2936	134	6	from	from	ADP
issue-2936	134	7	the	the	DET
issue-2936	134	8	positive	positive	ADJ
issue-2936	134	9	aspects	aspect	NOUN
issue-2936	134	10	of	of	ADP
issue-2936	134	11	international	international	ADJ
issue-2936	134	12	experience	experience	NOUN
issue-2936	134	13	,	,	PUNCT
issue-2936	134	14	such	such	ADJ
issue-2936	134	15	as	as	ADP
issue-2936	134	16	the	the	DET
issue-2936	134	17	legal	legal	ADJ
issue-2936	134	18	entrenchment	entrenchment	NOUN
issue-2936	134	19	of	of	ADP
issue-2936	134	20	efficiency	efficiency	NOUN
issue-2936	134	21	requirements	requirement	NOUN
issue-2936	134	22	,	,	PUNCT
issue-2936	134	23	transparent	transparent	ADJ
issue-2936	134	24	procedures	procedure	NOUN
issue-2936	134	25	and	and	CCONJ
issue-2936	134	26	the	the	DET
issue-2936	134	27	enhanced	enhanced	ADJ
issue-2936	134	28	role	role	NOUN
issue-2936	134	29	of	of	ADP
issue-2936	134	30	auditing	auditing	NOUN
issue-2936	134	31	.	.	PUNCT
issue-2936	135	1	it	it	PRON
issue-2936	135	2	would	would	AUX
issue-2936	135	3	also	also	ADV
issue-2936	135	4	be	be	AUX
issue-2936	135	5	valuable	valuable	ADJ
issue-2936	135	6	to	to	PART
issue-2936	135	7	learn	learn	VERB
issue-2936	135	8	from	from	ADP
issue-2936	135	9	the	the	DET
issue-2936	135	10	challenges	challenge	NOUN
issue-2936	135	11	and	and	CCONJ
issue-2936	135	12	missteps	misstep	NOUN
issue-2936	135	13	faced	face	VERB
issue-2936	135	14	by	by	ADP
issue-2936	135	15	other	other	ADJ
issue-2936	135	16	countries	country	NOUN
issue-2936	135	17	,	,	PUNCT
issue-2936	135	18	including	include	VERB
issue-2936	135	19	the	the	DET
issue-2936	135	20	importance	importance	NOUN
issue-2936	135	21	of	of	ADP
issue-2936	135	22	clear	clear	ADJ
issue-2936	135	23	metrics	metric	NOUN
issue-2936	135	24	and	and	CCONJ
issue-2936	135	25	avoiding	avoid	VERB
issue-2936	135	26	excessive	excessive	ADJ
issue-2936	135	27	bureaucracy	bureaucracy	NOUN
issue-2936	135	28	in	in	ADP
issue-2936	135	29	the	the	DET
issue-2936	135	30	evaluation	evaluation	NOUN
issue-2936	135	31	process	process	NOUN
issue-2936	135	32	.	.	PUNCT
issue-2936	136	1	4	4	X
issue-2936	136	2	.	.	X
issue-2936	136	3	ukrainian	ukrainian	ADJ
issue-2936	136	4	practice	practice	NOUN
issue-2936	136	5	:	:	PUNCT
issue-2936	136	6	current	current	ADJ
issue-2936	136	7	state	state	NOUN
issue-2936	136	8	and	and	CCONJ
issue-2936	136	9	prospects	prospect	NOUN
issue-2936	136	10	in	in	ADP
issue-2936	136	11	the	the	DET
issue-2936	136	12	preceding	precede	VERB
issue-2936	136	13	two	two	NUM
issue-2936	136	14	decades	decade	NOUN
issue-2936	136	15	,	,	PUNCT
issue-2936	136	16	ukraine	ukraine	NOUN
issue-2936	136	17	has	have	AUX
issue-2936	136	18	initiated	initiate	VERB
issue-2936	136	19	a	a	DET
issue-2936	136	20	series	series	NOUN
issue-2936	136	21	of	of	ADP
issue-2936	136	22	measures	measure	NOUN
issue-2936	136	23	with	with	ADP
issue-2936	136	24	the	the	DET
issue-2936	136	25	objective	objective	NOUN
issue-2936	136	26	of	of	ADP
issue-2936	136	27	incorporating	incorporate	VERB
issue-2936	136	28	the	the	DET
issue-2936	136	29	principle	principle	NOUN
issue-2936	136	30	of	of	ADP
issue-2936	136	31	efficiency	efficiency	NOUN
issue-2936	136	32	into	into	ADP
issue-2936	136	33	its	its	PRON
issue-2936	136	34	budgetary	budgetary	ADJ
issue-2936	136	35	process	process	NOUN
issue-2936	136	36	.	.	PUNCT
issue-2936	137	1	since	since	SCONJ
issue-2936	137	2	2002	2002	NUM
issue-2936	137	3	,	,	PUNCT
issue-2936	137	4	the	the	DET
issue-2936	137	5	program	program	NOUN
issue-2936	137	6	-	-	PUNCT
issue-2936	137	7	based	base	VERB
issue-2936	137	8	budgeting	budgeting	NOUN
issue-2936	137	9	method	method	NOUN
issue-2936	137	10	(	(	PUNCT
issue-2936	137	11	pbb	pbb	NOUN
issue-2936	137	12	)	)	PUNCT
issue-2936	137	13	has	have	AUX
issue-2936	137	14	been	be	AUX
issue-2936	137	15	officially	officially	ADV
issue-2936	137	16	implemented	implement	VERB
issue-2936	137	17	at	at	ADP
issue-2936	137	18	the	the	DET
issue-2936	137	19	national	national	ADJ
issue-2936	137	20	level	level	NOUN
issue-2936	137	21	,	,	PUNCT
issue-2936	137	22	following	follow	VERB
issue-2936	137	23	the	the	DET
issue-2936	137	24	adoption	adoption	NOUN
issue-2936	137	25	of	of	ADP
issue-2936	137	26	the	the	DET
issue-2936	137	27	concept	concept	NOUN
issue-2936	137	28	for	for	ADP
issue-2936	137	29	pbb	pbb	NOUN
issue-2936	137	30	application	application	NOUN
issue-2936	137	31	,	,	PUNCT
issue-2936	137	32	approved	approve	VERB
issue-2936	137	33	by	by	ADP
issue-2936	137	34	cabinet	cabinet	NOUN
issue-2936	137	35	of	of	ADP
issue-2936	137	36	ministers	minister	NOUN
issue-2936	137	37	resolution	resolution	NOUN
issue-2936	137	38	no	no	INTJ
issue-2936	137	39	.	.	NOUN
issue-2936	138	1	538	538	NUM
issue-2936	138	2	-	-	PUNCT
issue-2936	138	3	p	p	NOUN
issue-2936	138	4	of	of	ADP
issue-2936	138	5	september	september	PROPN
issue-2936	138	6	14	14	NUM
issue-2936	138	7	,	,	PUNCT
issue-2936	138	8	2002	2002	NUM
issue-2936	138	9	.	.	PUNCT
issue-2936	139	1	the	the	DET
issue-2936	139	2	method	method	NOUN
issue-2936	139	3	in	in	ADP
issue-2936	139	4	question	question	NOUN
issue-2936	139	5	provides	provide	VERB
issue-2936	139	6	for	for	SCONJ
issue-2936	139	7	budget	budget	NOUN
issue-2936	139	8	expenditures	expenditure	NOUN
issue-2936	139	9	to	to	PART
issue-2936	139	10	be	be	AUX
issue-2936	139	11	structured	structure	VERB
issue-2936	139	12	according	accord	VERB
issue-2936	139	13	to	to	ADP
issue-2936	139	14	programmes	programme	NOUN
issue-2936	139	15	,	,	PUNCT
issue-2936	139	16	with	with	ADP
issue-2936	139	17	each	each	DET
issue-2936	139	18	programme	programme	NOUN
issue-2936	139	19	assigned	assign	VERB
issue-2936	139	20	clearly	clearly	ADV
issue-2936	139	21	defined	define	VERB
issue-2936	139	22	responsible	responsible	ADJ
issue-2936	139	23	executors	executor	NOUN
issue-2936	139	24	,	,	PUNCT
issue-2936	139	25	goals	goal	NOUN
issue-2936	139	26	,	,	PUNCT
issue-2936	139	27	objectives	objective	NOUN
issue-2936	139	28	,	,	PUNCT
issue-2936	139	29	and	and	CCONJ
issue-2936	139	30	performance	performance	NOUN
issue-2936	139	31	indicators	indicator	NOUN
issue-2936	139	32	.	.	PUNCT
issue-2936	140	1	the	the	DET
issue-2936	140	2	budget	budget	NOUN
issue-2936	140	3	code	code	NOUN
issue-2936	140	4	of	of	ADP
issue-2936	140	5	ukraine	ukraine	PROPN
issue-2936	140	6	(	(	PUNCT
issue-2936	140	7	articles	article	NOUN
issue-2936	140	8	20	20	NUM
issue-2936	140	9	and	and	CCONJ
issue-2936	140	10	21	21	NUM
issue-2936	140	11	)	)	PUNCT
issue-2936	140	12	establishes	establish	VERB
issue-2936	140	13	the	the	DET
issue-2936	140	14	core	core	NOUN
issue-2936	140	15	requirements	requirement	NOUN
issue-2936	140	16	for	for	ADP
issue-2936	140	17	programbased	programbase	VERB
issue-2936	140	18	budgeting	budgeting	NOUN
issue-2936	140	19	and	and	CCONJ
issue-2936	140	20	enshrines	enshrine	VERB
issue-2936	140	21	among	among	ADP
issue-2936	140	22	the	the	DET
issue-2936	140	23	principles	principle	NOUN
issue-2936	140	24	of	of	ADP
issue-2936	140	25	the	the	DET
issue-2936	140	26	budget	budget	NOUN
issue-2936	140	27	system	system	NOUN
issue-2936	140	28	:	:	PUNCT
issue-2936	140	29	efficiency	efficiency	NOUN
issue-2936	140	30	and	and	CCONJ
issue-2936	140	31	performance	performance	NOUN
issue-2936	140	32	,	,	PUNCT
issue-2936	140	33	targeted	target	VERB
issue-2936	140	34	use	use	NOUN
issue-2936	140	35	of	of	ADP
issue-2936	140	36	budget	budget	NOUN
issue-2936	140	37	funds	fund	NOUN
issue-2936	140	38	,	,	PUNCT
issue-2936	140	39	transparency	transparency	NOUN
issue-2936	140	40	,	,	PUNCT
issue-2936	140	41	and	and	CCONJ
issue-2936	140	42	public	public	ADJ
issue-2936	140	43	accountability	accountability	NOUN
issue-2936	140	44	(	(	PUNCT
issue-2936	140	45	the	the	DET
issue-2936	140	46	budget	budget	NOUN
issue-2936	140	47	code	code	NOUN
issue-2936	140	48	of	of	ADP
issue-2936	140	49	ukraine	ukraine	NOUN
issue-2936	140	50	,	,	PUNCT
issue-2936	140	51	2010	2010	NUM
issue-2936	140	52	)	)	PUNCT
issue-2936	140	53	.	.	PUNCT
issue-2936	141	1	moreover	moreover	ADV
issue-2936	141	2	,	,	PUNCT
issue-2936	141	3	a	a	DET
issue-2936	141	4	series	series	NOUN
issue-2936	141	5	of	of	ADP
issue-2936	141	6	subordinate	subordinate	ADJ
issue-2936	141	7	legal	legal	ADJ
issue-2936	141	8	acts	act	NOUN
issue-2936	141	9	have	have	AUX
issue-2936	141	10	been	be	AUX
issue-2936	141	11	adopted	adopt	VERB
issue-2936	141	12	with	with	ADP
issue-2936	141	13	the	the	DET
issue-2936	141	14	aim	aim	NOUN
issue-2936	141	15	of	of	ADP
issue-2936	141	16	enhancing	enhance	VERB
issue-2936	141	17	the	the	DET
issue-2936	141	18	efficiency	efficiency	NOUN
issue-2936	141	19	of	of	ADP
issue-2936	141	20	public	public	ADJ
issue-2936	141	21	expenditure	expenditure	NOUN
issue-2936	141	22	.	.	PUNCT
issue-2936	142	1	for	for	ADP
issue-2936	142	2	instance	instance	NOUN
issue-2936	142	3	,	,	PUNCT
issue-2936	142	4	the	the	DET
issue-2936	142	5	resolution	resolution	NOUN
issue-2936	142	6	of	of	ADP
issue-2936	142	7	the	the	DET
issue-2936	142	8	cabinet	cabinet	NOUN
issue-2936	142	9	of	of	ADP
issue-2936	142	10	ministers	minister	NOUN
issue-2936	142	11	of	of	ADP
issue-2936	142	12	ukraine	ukraine	NOUN
issue-2936	142	13	"	"	PUNCT
issue-2936	142	14	on	on	ADP
issue-2936	142	15	efficient	efficient	ADJ
issue-2936	142	16	use	use	NOUN
issue-2936	142	17	of	of	ADP
issue-2936	142	18	public	public	ADJ
issue-2936	142	19	funds	fund	NOUN
issue-2936	142	20	"	"	PUNCT
issue-2936	142	21	no	no	NOUN
issue-2936	142	22	.	.	NOUN
issue-2936	142	23	710	710	NUM
issue-2936	142	24	of	of	ADP
issue-2936	142	25	october	october	PROPN
issue-2936	142	26	11	11	NUM
issue-2936	142	27	,	,	PUNCT
issue-2936	142	28	2016	2016	NUM
issue-2936	142	29	,	,	PUNCT
issue-2936	142	30	introduced	introduce	VERB
issue-2936	142	31	concrete	concrete	ADJ
issue-2936	142	32	budgetsaving	budgetsave	VERB
issue-2936	142	33	measures	measure	NOUN
issue-2936	142	34	such	such	ADJ
issue-2936	142	35	as	as	ADP
issue-2936	142	36	limitations	limitation	NOUN
issue-2936	142	37	on	on	ADP
issue-2936	142	38	administrative	administrative	ADJ
issue-2936	142	39	expenditures	expenditure	NOUN
issue-2936	142	40	,	,	PUNCT
issue-2936	142	41	procurement	procurement	NOUN
issue-2936	142	42	requirements	requirement	NOUN
issue-2936	142	43	aimed	aim	VERB
issue-2936	142	44	at	at	ADP
issue-2936	142	45	achieving	achieve	VERB
issue-2936	142	46	better	well	ADJ
issue-2936	142	47	pricing	pricing	NOUN
issue-2936	142	48	,	,	PUNCT
issue-2936	142	49	and	and	CCONJ
issue-2936	142	50	optimisation	optimisation	NOUN
issue-2936	142	51	of	of	ADP
issue-2936	142	52	public	public	ADJ
issue-2936	142	53	sector	sector	NOUN
issue-2936	142	54	staffing	staffing	NOUN
issue-2936	142	55	.	.	PUNCT
issue-2936	143	1	this	this	DET
issue-2936	143	2	regulation	regulation	NOUN
issue-2936	143	3	was	be	AUX
issue-2936	143	4	developed	develop	VERB
issue-2936	143	5	to	to	PART
issue-2936	143	6	ensure	ensure	VERB
issue-2936	143	7	a	a	DET
issue-2936	143	8	cost	cost	NOUN
issue-2936	143	9	-	-	PUNCT
issue-2936	143	10	saving	save	VERB
issue-2936	143	11	regime	regime	NOUN
issue-2936	143	12	and	and	CCONJ
issue-2936	143	13	prevent	prevent	VERB
issue-2936	143	14	inefficient	inefficient	ADJ
issue-2936	143	15	spending	spending	NOUN
issue-2936	143	16	in	in	ADP
issue-2936	143	17	the	the	DET
issue-2936	143	18	public	public	ADJ
issue-2936	143	19	sector	sector	NOUN
issue-2936	143	20	(	(	PUNCT
issue-2936	143	21	the	the	DET
issue-2936	143	22	resolution	resolution	NOUN
issue-2936	143	23	of	of	ADP
issue-2936	143	24	the	the	DET
issue-2936	143	25	cabinet	cabinet	NOUN
issue-2936	143	26	of	of	ADP
issue-2936	143	27	ministers	minister	NOUN
issue-2936	143	28	of	of	ADP
issue-2936	143	29	ukraine	ukraine	NOUN
issue-2936	143	30	"	"	PUNCT
issue-2936	143	31	on	on	ADP
issue-2936	143	32	efficient	efficient	ADJ
issue-2936	143	33	use	use	NOUN
issue-2936	143	34	of	of	ADP
issue-2936	143	35	public	public	ADJ
issue-2936	143	36	funds	fund	NOUN
issue-2936	143	37	"	"	PUNCT
issue-2936	143	38	,	,	PUNCT
issue-2936	143	39	2016	2016	NUM
issue-2936	143	40	)	)	PUNCT
issue-2936	143	41	.	.	PUNCT
issue-2936	144	1	furthermore	furthermore	ADV
issue-2936	144	2	,	,	PUNCT
issue-2936	144	3	order	order	VERB
issue-2936	144	4	no	no	INTJ
issue-2936	144	5	.	.	NOUN
issue-2936	145	1	568	568	NUM
issue-2936	145	2	of	of	ADP
issue-2936	145	3	the	the	DET
issue-2936	145	4	ministry	ministry	PROPN
issue-2936	145	5	of	of	ADP
issue-2936	145	6	finance	finance	PROPN
issue-2936	145	7	of	of	ADP
issue-2936	145	8	ukraine	ukraine	NOUN
issue-2936	145	9	,	,	PUNCT
issue-2936	145	10	dated	date	VERB
issue-2936	145	11	may	may	PROPN
issue-2936	145	12	17	17	NUM
issue-2936	145	13	,	,	PUNCT
issue-2936	145	14	2011	2011	NUM
issue-2936	145	15	,	,	PUNCT
issue-2936	145	16	approved	approve	VERB
issue-2936	145	17	methodological	methodological	ADJ
issue-2936	145	18	guidelines	guideline	NOUN
issue-2936	145	19	for	for	ADP
issue-2936	145	20	evaluating	evaluate	VERB
issue-2936	145	21	the	the	DET
issue-2936	145	22	effectiveness	effectiveness	NOUN
issue-2936	145	23	of	of	ADP
issue-2936	145	24	budget	budget	NOUN
issue-2936	145	25	programmes	programme	NOUN
issue-2936	145	26	,	,	PUNCT
issue-2936	145	27	which	which	PRON
issue-2936	145	28	propose	propose	VERB
issue-2936	145	29	specific	specific	ADJ
issue-2936	145	30	criteria	criterion	NOUN
issue-2936	145	31	and	and	CCONJ
issue-2936	145	32	indicators	indicator	NOUN
issue-2936	145	33	for	for	ADP
issue-2936	145	34	assessing	assess	VERB
issue-2936	145	35	the	the	DET
issue-2936	145	36	degree	degree	NOUN
issue-2936	145	37	to	to	PART
issue-2936	145	38	which	which	PRON
issue-2936	145	39	programme	programme	NOUN
issue-2936	145	40	goals	goal	NOUN
issue-2936	145	41	are	be	AUX
issue-2936	145	42	achieved	achieve	VERB
issue-2936	145	43	and	and	CCONJ
issue-2936	145	44	funds	fund	NOUN
issue-2936	145	45	are	be	AUX
issue-2936	145	46	properly	properly	ADV
issue-2936	145	47	spent	spend	VERB
issue-2936	145	48	(	(	PUNCT
issue-2936	145	49	the	the	DET
issue-2936	145	50	order	order	NOUN
issue-2936	145	51	of	of	ADP
issue-2936	145	52	the	the	DET
issue-2936	145	53	ministry	ministry	PROPN
issue-2936	145	54	of	of	ADP
issue-2936	145	55	finance	finance	PROPN
issue-2936	145	56	of	of	ADP
issue-2936	145	57	ukraine	ukraine	NOUN
issue-2936	145	58	"	"	PUNCT
issue-2936	145	59	on	on	ADP
issue-2936	145	60	approval	approval	NOUN
issue-2936	145	61	of	of	ADP
issue-2936	145	62	methodological	methodological	ADJ
issue-2936	145	63	recommendations	recommendation	NOUN
issue-2936	145	64	for	for	ADP
issue-2936	145	65	evaluating	evaluate	VERB
issue-2936	145	66	the	the	DET
issue-2936	145	67	effectiveness	effectiveness	NOUN
issue-2936	145	68	of	of	ADP
issue-2936	145	69	budget	budget	NOUN
issue-2936	145	70	programmes	programme	NOUN
issue-2936	145	71	"	"	PUNCT
issue-2936	145	72	,	,	PUNCT
issue-2936	145	73	2011	2011	NUM
issue-2936	145	74	)	)	PUNCT
issue-2936	145	75	.	.	PUNCT
issue-2936	146	1	while	while	SCONJ
issue-2936	146	2	the	the	DET
issue-2936	146	3	legal	legal	ADJ
issue-2936	146	4	and	and	CCONJ
issue-2936	146	5	regulatory	regulatory	ADJ
issue-2936	146	6	framework	framework	NOUN
issue-2936	146	7	establishes	establish	VERB
issue-2936	146	8	the	the	DET
issue-2936	146	9	foundation	foundation	NOUN
issue-2936	146	10	for	for	ADP
issue-2936	146	11	a	a	DET
issue-2936	146	12	sound	sound	ADJ
issue-2936	146	13	regime	regime	NOUN
issue-2936	146	14	in	in	ADP
issue-2936	146	15	the	the	DET
issue-2936	146	16	use	use	NOUN
issue-2936	146	17	of	of	ADP
issue-2936	146	18	budgetary	budgetary	ADJ
issue-2936	146	19	funds	fund	NOUN
issue-2936	146	20	,	,	PUNCT
issue-2936	146	21	the	the	DET
issue-2936	146	22	implementation	implementation	NOUN
issue-2936	146	23	of	of	ADP
issue-2936	146	24	these	these	DET
issue-2936	146	25	provisions	provision	NOUN
issue-2936	146	26	is	be	AUX
issue-2936	146	27	contingent	contingent	ADJ
issue-2936	146	28	on	on	ADP
issue-2936	146	29	the	the	DET
issue-2936	146	30	effectiveness	effectiveness	NOUN
issue-2936	146	31	of	of	ADP
issue-2936	146	32	institutions	institution	NOUN
issue-2936	146	33	.	.	PUNCT
issue-2936	147	1	ukraine	ukraine	PROPN
issue-2936	147	2	has	have	AUX
issue-2936	147	3	established	establish	VERB
issue-2936	147	4	bodies	body	NOUN
issue-2936	147	5	with	with	ADP
issue-2936	147	6	a	a	DET
issue-2936	147	7	particular	particular	ADJ
issue-2936	147	8	focus	focus	NOUN
issue-2936	147	9	on	on	ADP
issue-2936	147	10	financial	financial	ADJ
issue-2936	147	11	control	control	NOUN
issue-2936	147	12	,	,	PUNCT
issue-2936	147	13	namely	namely	ADV
issue-2936	147	14	the	the	DET
issue-2936	147	15	state	state	NOUN
issue-2936	147	16	audit	audit	NOUN
issue-2936	147	17	service	service	NOUN
issue-2936	147	18	of	of	ADP
issue-2936	147	19	ukraine	ukraine	PROPN
issue-2936	147	20	(	(	PUNCT
issue-2936	147	21	sasu	sasu	PROPN
issue-2936	147	22	)	)	PUNCT
issue-2936	147	23	,	,	PUNCT
issue-2936	147	24	which	which	PRON
issue-2936	147	25	is	be	AUX
issue-2936	147	26	responsible	responsible	ADJ
issue-2936	147	27	for	for	ADP
issue-2936	147	28	conducting	conduct	VERB
issue-2936	147	29	public	public	ADJ
issue-2936	147	30	financial	financial	ADJ
issue-2936	147	31	audits	audits	NOUN
issue-2936	147	32	,	,	PUNCT
issue-2936	147	33	inspections	inspection	NOUN
issue-2936	147	34	,	,	PUNCT
issue-2936	147	35	and	and	CCONJ
issue-2936	147	36	reviews	review	NOUN
issue-2936	147	37	,	,	PUNCT
issue-2936	147	38	and	and	CCONJ
issue-2936	147	39	the	the	DET
issue-2936	147	40	accounting	accounting	PROPN
issue-2936	147	41	chamber	chamber	PROPN
issue-2936	147	42	of	of	ADP
issue-2936	147	43	ukraine	ukraine	PROPN
issue-2936	147	44	,	,	PUNCT
issue-2936	147	45	which	which	PRON
issue-2936	147	46	serves	serve	VERB
issue-2936	147	47	as	as	ADP
issue-2936	147	48	the	the	DET
issue-2936	147	49	highest	high	ADJ
issue-2936	147	50	independent	independent	ADJ
issue-2936	147	51	financial	financial	ADJ
issue-2936	147	52	and	and	CCONJ
issue-2936	147	53	economic	economic	ADJ
issue-2936	147	54	oversight	oversight	NOUN
issue-2936	147	55	body	body	NOUN
issue-2936	147	56	accountable	accountable	ADJ
issue-2936	147	57	to	to	ADP
issue-2936	147	58	the	the	DET
issue-2936	147	59	verkhovna	verkhovna	NOUN
issue-2936	147	60	rada	rada	PROPN
issue-2936	147	61	(	(	PUNCT
issue-2936	147	62	parliament	parliament	NOUN
issue-2936	147	63	)	)	PUNCT
issue-2936	147	64	of	of	ADP
issue-2936	147	65	ukraine	ukraine	NOUN
issue-2936	147	66	.	.	PUNCT
issue-2936	148	1	in	in	ADP
issue-2936	148	2	accordance	accordance	NOUN
issue-2936	148	3	with	with	ADP
issue-2936	148	4	the	the	DET
issue-2936	148	5	stipulations	stipulation	NOUN
issue-2936	148	6	enumerated	enumerate	VERB
issue-2936	148	7	within	within	ADP
issue-2936	148	8	the	the	DET
issue-2936	148	9	budget	budget	NOUN
issue-2936	148	10	code	code	NOUN
issue-2936	148	11	(	(	PUNCT
issue-2936	148	12	articles	article	NOUN
issue-2936	148	13	26	26	NUM
issue-2936	148	14	and	and	CCONJ
issue-2936	148	15	110	110	NUM
issue-2936	148	16	)	)	PUNCT
issue-2936	148	17	,	,	PUNCT
issue-2936	148	18	the	the	DET
issue-2936	148	19	primary	primary	ADJ
issue-2936	148	20	responsibilities	responsibility	NOUN
issue-2936	148	21	of	of	ADP
issue-2936	148	22	these	these	DET
issue-2936	148	23	bodies	body	NOUN
issue-2936	148	24	encompass	encompass	VERB
issue-2936	148	25	the	the	DET
issue-2936	148	26	supervision	supervision	NOUN
issue-2936	148	27	of	of	ADP
issue-2936	148	28	the	the	DET
issue-2936	148	29	targeted	target	VERB
issue-2936	148	30	and	and	CCONJ
issue-2936	148	31	lawful	lawful	ADJ
issue-2936	148	32	utilisation	utilisation	NOUN
issue-2936	148	33	of	of	ADP
issue-2936	148	34	budgetary	budgetary	ADJ
issue-2936	148	35	funds	fund	NOUN
issue-2936	148	36	,	,	PUNCT
issue-2936	148	37	in	in	ADP
issue-2936	148	38	addition	addition	NOUN
issue-2936	148	39	to	to	ADP
issue-2936	148	40	the	the	DET
issue-2936	148	41	evaluation	evaluation	NOUN
issue-2936	148	42	of	of	ADP
issue-2936	148	43	the	the	DET
issue-2936	148	44	efficiency	efficiency	NOUN
issue-2936	148	45	with	with	ADP
issue-2936	148	46	which	which	PRON
issue-2936	148	47	state	state	NOUN
issue-2936	148	48	budget	budget	NOUN
issue-2936	148	49	resources	resource	NOUN
issue-2936	148	50	are	be	AUX
issue-2936	148	51	employed	employ	VERB
issue-2936	148	52	.	.	PUNCT
issue-2936	149	1	the	the	DET
issue-2936	149	2	latter	latter	ADJ
issue-2936	149	3	function	function	NOUN
issue-2936	149	4	has	have	AUX
issue-2936	149	5	only	only	ADV
issue-2936	149	6	been	be	AUX
issue-2936	149	7	codified	codify	VERB
issue-2936	149	8	relatively	relatively	ADV
issue-2936	149	9	recently	recently	ADV
issue-2936	149	10	:	:	PUNCT
issue-2936	149	11	the	the	DET
issue-2936	149	12	performance	performance	NOUN
issue-2936	149	13	audit	audit	NOUN
issue-2936	149	14	mandate	mandate	NOUN
issue-2936	149	15	was	be	AUX
issue-2936	149	16	introduced	introduce	VERB
issue-2936	149	17	legislatively	legislatively	ADV
issue-2936	149	18	to	to	PART
issue-2936	149	19	enable	enable	VERB
issue-2936	149	20	oversight	oversight	NOUN
issue-2936	149	21	institutions	institution	NOUN
issue-2936	149	22	not	not	PART
issue-2936	149	23	only	only	ADV
issue-2936	149	24	to	to	PART
issue-2936	149	25	detect	detect	VERB
issue-2936	149	26	violations	violation	NOUN
issue-2936	149	27	(	(	PUNCT
issue-2936	149	28	e.g.	e.g.	ADV
issue-2936	149	29	,	,	PUNCT
issue-2936	149	30	unlawful	unlawful	ADJ
issue-2936	149	31	expenditures	expenditure	NOUN
issue-2936	149	32	)	)	PUNCT
issue-2936	149	33	but	but	CCONJ
issue-2936	149	34	also	also	ADV
issue-2936	149	35	to	to	PART
issue-2936	149	36	provide	provide	VERB
issue-2936	149	37	conclusions	conclusion	NOUN
issue-2936	149	38	on	on	ADP
issue-2936	149	39	the	the	DET
issue-2936	149	40	effectiveness	effectiveness	NOUN
issue-2936	149	41	of	of	ADP
issue-2936	149	42	budget	budget	NOUN
issue-2936	149	43	programmes	programme	NOUN
issue-2936	149	44	and	and	CCONJ
issue-2936	149	45	on	on	ADP
issue-2936	149	46	whether	whether	SCONJ
issue-2936	149	47	resources	resource	NOUN
issue-2936	149	48	have	have	AUX
issue-2936	149	49	been	be	AUX
issue-2936	149	50	used	use	VERB
issue-2936	149	51	in	in	ADP
issue-2936	149	52	a	a	DET
issue-2936	149	53	manner	manner	NOUN
issue-2936	149	54	that	that	PRON
issue-2936	149	55	supports	support	VERB
issue-2936	149	56	the	the	DET
issue-2936	149	57	achievement	achievement	NOUN
issue-2936	149	58	of	of	ADP
issue-2936	149	59	stated	state	VERB
issue-2936	149	60	objectives	objective	NOUN
issue-2936	149	61	(	(	PUNCT
issue-2936	149	62	the	the	DET
issue-2936	149	63	budget	budget	NOUN
issue-2936	149	64	code	code	NOUN
issue-2936	149	65	of	of	ADP
issue-2936	149	66	ukraine	ukraine	NOUN
issue-2936	149	67	,	,	PUNCT
issue-2936	149	68	2010	2010	NUM
issue-2936	149	69	)	)	PUNCT
issue-2936	149	70	.	.	PUNCT
issue-2936	150	1	despite	despite	SCONJ
issue-2936	150	2	the	the	DET
issue-2936	150	3	existence	existence	NOUN
issue-2936	150	4	of	of	ADP
issue-2936	150	5	an	an	DET
issue-2936	150	6	appropriate	appropriate	ADJ
issue-2936	150	7	legal	legal	ADJ
issue-2936	150	8	framework	framework	NOUN
issue-2936	150	9	,	,	PUNCT
issue-2936	150	10	the	the	DET
issue-2936	150	11	actual	actual	ADJ
issue-2936	150	12	practice	practice	NOUN
issue-2936	150	13	of	of	ADP
issue-2936	150	14	budgetary	budgetary	ADJ
issue-2936	150	15	fund	fund	NOUN
issue-2936	150	16	utilisation	utilisation	NOUN
issue-2936	150	17	in	in	ADP
issue-2936	150	18	ukraine	ukraine	PROPN
issue-2936	150	19	continues	continue	VERB
issue-2936	150	20	to	to	PART
issue-2936	150	21	be	be	AUX
issue-2936	150	22	characterised	characterise	VERB
issue-2936	150	23	by	by	ADP
issue-2936	150	24	significant	significant	ADJ
issue-2936	150	25	inefficiencies	inefficiency	NOUN
issue-2936	150	26	and	and	CCONJ
issue-2936	150	27	instances	instance	NOUN
issue-2936	150	28	of	of	ADP
issue-2936	150	29	misallocated	misallocated	ADJ
issue-2936	150	30	baltic	baltic	PROPN
issue-2936	150	31	journal	journal	PROPN
issue-2936	150	32	of	of	ADP
issue-2936	150	33	economic	economic	ADJ
issue-2936	150	34	studies	study	NOUN
issue-2936	150	35	33	33	NUM
issue-2936	150	36	vol	vol	NOUN
issue-2936	150	37	.	.	PUNCT
issue-2936	151	1	11	11	NUM
issue-2936	152	1	no	no	NOUN
issue-2936	152	2	.	.	NOUN
issue-2936	153	1	3	3	NUM
issue-2936	153	2	,	,	PUNCT
issue-2936	153	3	2025	2025	NUM
issue-2936	153	4	or	or	CCONJ
issue-2936	153	5	irrational	irrational	ADJ
issue-2936	153	6	spending	spending	NOUN
issue-2936	153	7	.	.	PUNCT
issue-2936	154	1	this	this	DET
issue-2936	154	2	assertion	assertion	NOUN
issue-2936	154	3	is	be	AUX
issue-2936	154	4	corroborated	corroborate	VERB
issue-2936	154	5	by	by	ADP
issue-2936	154	6	the	the	DET
issue-2936	154	7	findings	finding	NOUN
issue-2936	154	8	of	of	ADP
issue-2936	154	9	audit	audit	NOUN
issue-2936	154	10	inspections	inspection	NOUN
issue-2936	154	11	.	.	PUNCT
issue-2936	155	1	according	accord	VERB
issue-2936	155	2	to	to	ADP
issue-2936	155	3	the	the	DET
issue-2936	155	4	accounting	accounting	NOUN
issue-2936	155	5	chamber	chamber	NOUN
issue-2936	155	6	,	,	PUNCT
issue-2936	155	7	in	in	ADP
issue-2936	155	8	2023	2023	NUM
issue-2936	155	9	alone	alone	ADV
issue-2936	155	10	,	,	PUNCT
issue-2936	155	11	violations	violation	NOUN
issue-2936	155	12	and	and	CCONJ
issue-2936	155	13	deficiencies	deficiency	NOUN
issue-2936	155	14	in	in	ADP
issue-2936	155	15	the	the	DET
issue-2936	155	16	use	use	NOUN
issue-2936	155	17	of	of	ADP
issue-2936	155	18	budget	budget	NOUN
issue-2936	155	19	funds	fund	NOUN
issue-2936	155	20	amounted	amount	VERB
issue-2936	155	21	to	to	ADP
issue-2936	155	22	approximately	approximately	ADV
issue-2936	155	23	60.8	60.8	NUM
issue-2936	155	24	billion	billion	NUM
issue-2936	155	25	uah	uah	NOUN
issue-2936	155	26	,	,	PUNCT
issue-2936	155	27	and	and	CCONJ
issue-2936	155	28	in	in	ADP
issue-2936	155	29	2024	2024	NUM
issue-2936	155	30	this	this	DET
issue-2936	155	31	figure	figure	NOUN
issue-2936	155	32	rose	rise	VERB
issue-2936	155	33	sharply	sharply	ADV
issue-2936	155	34	to	to	ADP
issue-2936	155	35	nearly	nearly	ADV
issue-2936	155	36	217.5	217.5	NUM
issue-2936	155	37	billion	billion	NUM
issue-2936	155	38	uah	uah	NOUN
issue-2936	155	39	(	(	PUNCT
issue-2936	155	40	the	the	DET
issue-2936	155	41	committee	committee	NOUN
issue-2936	155	42	on	on	ADP
issue-2936	155	43	budget	budget	NOUN
issue-2936	155	44	issues	issue	NOUN
issue-2936	155	45	of	of	ADP
issue-2936	155	46	the	the	DET
issue-2936	155	47	verkhovna	verkhovna	NOUN
issue-2936	155	48	rada	rada	PROPN
issue-2936	155	49	of	of	ADP
issue-2936	155	50	ukraine	ukraine	PROPN
issue-2936	155	51	,	,	PUNCT
issue-2936	155	52	2025	2025	NUM
issue-2936	155	53	)	)	PUNCT
issue-2936	155	54	.	.	PUNCT
issue-2936	156	1	this	this	DET
issue-2936	156	2	spike	spike	NOUN
issue-2936	156	3	is	be	AUX
issue-2936	156	4	partly	partly	ADV
issue-2936	156	5	attributable	attributable	ADJ
issue-2936	156	6	to	to	ADP
issue-2936	156	7	expanded	expand	VERB
issue-2936	156	8	audit	audit	NOUN
issue-2936	156	9	coverage	coverage	NOUN
issue-2936	156	10	during	during	ADP
issue-2936	156	11	martial	martial	ADJ
issue-2936	156	12	law	law	NOUN
issue-2936	156	13	and	and	CCONJ
issue-2936	156	14	a	a	DET
issue-2936	156	15	significant	significant	ADJ
issue-2936	156	16	increase	increase	NOUN
issue-2936	156	17	in	in	ADP
issue-2936	156	18	the	the	DET
issue-2936	156	19	size	size	NOUN
issue-2936	156	20	of	of	ADP
issue-2936	156	21	the	the	DET
issue-2936	156	22	national	national	ADJ
issue-2936	156	23	budget	budget	NOUN
issue-2936	156	24	(	(	PUNCT
issue-2936	156	25	including	include	VERB
issue-2936	156	26	through	through	ADP
issue-2936	156	27	international	international	ADJ
issue-2936	156	28	assistance	assistance	NOUN
issue-2936	156	29	)	)	PUNCT
issue-2936	156	30	.	.	PUNCT
issue-2936	157	1	however	however	ADV
issue-2936	157	2	,	,	PUNCT
issue-2936	157	3	it	it	PRON
issue-2936	157	4	also	also	ADV
issue-2936	157	5	signals	signal	VERB
issue-2936	157	6	systemic	systemic	ADJ
issue-2936	157	7	problems	problem	NOUN
issue-2936	157	8	with	with	ADP
issue-2936	157	9	efficiency	efficiency	NOUN
issue-2936	157	10	and	and	CCONJ
issue-2936	157	11	fiscal	fiscal	ADJ
issue-2936	157	12	discipline	discipline	NOUN
issue-2936	157	13	.	.	PUNCT
issue-2936	158	1	according	accord	VERB
issue-2936	158	2	to	to	ADP
issue-2936	158	3	olha	olha	NOUN
issue-2936	158	4	pishchanska	pishchanska	PROPN
issue-2936	158	5	,	,	PUNCT
issue-2936	158	6	the	the	DET
issue-2936	158	7	chair	chair	NOUN
issue-2936	158	8	of	of	ADP
issue-2936	158	9	the	the	DET
issue-2936	158	10	accounting	accounting	NOUN
issue-2936	158	11	chamber	chamber	NOUN
issue-2936	158	12	,	,	PUNCT
issue-2936	158	13	in	in	ADP
issue-2936	158	14	2023	2023	NUM
issue-2936	158	15	,	,	PUNCT
issue-2936	158	16	there	there	PRON
issue-2936	158	17	was	be	VERB
issue-2936	158	18	a	a	DET
issue-2936	158	19	failure	failure	NOUN
issue-2936	158	20	to	to	PART
issue-2936	158	21	utilise	utilise	VERB
issue-2936	158	22	all	all	DET
issue-2936	158	23	available	available	ADJ
issue-2936	158	24	resources	resource	NOUN
issue-2936	158	25	in	in	ADP
issue-2936	158	26	a	a	DET
issue-2936	158	27	timely	timely	ADJ
issue-2936	158	28	or	or	CCONJ
issue-2936	158	29	purposeful	purposeful	ADJ
issue-2936	158	30	manner	manner	NOUN
issue-2936	158	31	.	.	PUNCT
issue-2936	159	1	specifically	specifically	ADV
issue-2936	159	2	,	,	PUNCT
issue-2936	159	3	certain	certain	ADJ
issue-2936	159	4	principal	principal	ADJ
issue-2936	159	5	spending	spending	NOUN
issue-2936	159	6	units	unit	NOUN
issue-2936	159	7	failed	fail	VERB
issue-2936	159	8	to	to	PART
issue-2936	159	9	expend	expend	VERB
issue-2936	159	10	a	a	DET
issue-2936	159	11	portion	portion	NOUN
issue-2936	159	12	of	of	ADP
issue-2936	159	13	allocated	allocate	VERB
issue-2936	159	14	appropriations	appropriation	NOUN
issue-2936	159	15	,	,	PUNCT
issue-2936	159	16	special	special	ADJ
issue-2936	159	17	fund	fund	NOUN
issue-2936	159	18	resources	resource	NOUN
issue-2936	159	19	(	(	PUNCT
issue-2936	159	20	including	include	VERB
issue-2936	159	21	voluntary	voluntary	ADJ
issue-2936	159	22	contributions	contribution	NOUN
issue-2936	159	23	)	)	PUNCT
issue-2936	159	24	were	be	AUX
issue-2936	159	25	disbursed	disburse	VERB
issue-2936	159	26	slowly	slowly	ADV
issue-2936	159	27	,	,	PUNCT
issue-2936	159	28	and	and	CCONJ
issue-2936	159	29	the	the	DET
issue-2936	159	30	implementation	implementation	NOUN
issue-2936	159	31	of	of	ADP
issue-2936	159	32	some	some	DET
issue-2936	159	33	investment	investment	NOUN
issue-2936	159	34	projects	project	NOUN
issue-2936	159	35	financed	finance	VERB
issue-2936	159	36	through	through	ADP
issue-2936	159	37	international	international	ADJ
issue-2936	159	38	loans	loan	NOUN
issue-2936	159	39	fell	fall	VERB
issue-2936	159	40	behind	behind	ADP
issue-2936	159	41	schedule	schedule	NOUN
issue-2936	159	42	(	(	PUNCT
issue-2936	159	43	the	the	DET
issue-2936	159	44	accounting	accounting	PROPN
issue-2936	159	45	chamber	chamber	PROPN
issue-2936	159	46	of	of	ADP
issue-2936	159	47	ukraine	ukraine	NOUN
issue-2936	159	48	,	,	PUNCT
issue-2936	159	49	2023	2023	NUM
issue-2936	159	50	)	)	PUNCT
issue-2936	159	51	.	.	PUNCT
issue-2936	160	1	in	in	ADP
issue-2936	160	2	other	other	ADJ
issue-2936	160	3	words	word	NOUN
issue-2936	160	4	,	,	PUNCT
issue-2936	160	5	despite	despite	SCONJ
issue-2936	160	6	being	be	AUX
issue-2936	160	7	urgently	urgently	ADV
issue-2936	160	8	needed	need	VERB
issue-2936	160	9	for	for	ADP
issue-2936	160	10	priority	priority	NOUN
issue-2936	160	11	needs	need	NOUN
issue-2936	160	12	,	,	PUNCT
issue-2936	160	13	particularly	particularly	ADV
issue-2936	160	14	under	under	ADP
issue-2936	160	15	wartime	wartime	ADJ
issue-2936	160	16	conditions	condition	NOUN
issue-2936	160	17	,	,	PUNCT
issue-2936	160	18	substantial	substantial	ADJ
issue-2936	160	19	amounts	amount	NOUN
issue-2936	160	20	of	of	ADP
issue-2936	160	21	public	public	ADJ
issue-2936	160	22	funds	fund	NOUN
issue-2936	160	23	did	do	AUX
issue-2936	160	24	not	not	PART
issue-2936	160	25	contribute	contribute	VERB
issue-2936	160	26	to	to	ADP
issue-2936	160	27	economic	economic	ADJ
issue-2936	160	28	activity	activity	NOUN
issue-2936	160	29	.	.	PUNCT
issue-2936	161	1	the	the	DET
issue-2936	161	2	accounting	accounting	NOUN
issue-2936	161	3	chamber	chamber	NOUN
issue-2936	161	4	has	have	AUX
issue-2936	161	5	identified	identify	VERB
issue-2936	161	6	these	these	DET
issue-2936	161	7	inefficiencies	inefficiency	NOUN
issue-2936	161	8	in	in	ADP
issue-2936	161	9	budget	budget	NOUN
issue-2936	161	10	execution	execution	NOUN
issue-2936	161	11	and	and	CCONJ
issue-2936	161	12	has	have	AUX
issue-2936	161	13	issued	issue	VERB
issue-2936	161	14	recommendations	recommendation	NOUN
issue-2936	161	15	to	to	ADP
issue-2936	161	16	the	the	DET
issue-2936	161	17	government	government	NOUN
issue-2936	161	18	for	for	ADP
issue-2936	161	19	addressing	address	VERB
issue-2936	161	20	bottlenecks	bottleneck	NOUN
issue-2936	161	21	in	in	ADP
issue-2936	161	22	the	the	DET
issue-2936	161	23	budget	budget	NOUN
issue-2936	161	24	process	process	NOUN
issue-2936	161	25	.	.	PUNCT
issue-2936	162	1	among	among	ADP
issue-2936	162	2	the	the	DET
issue-2936	162	3	recommendations	recommendation	NOUN
issue-2936	162	4	made	make	VERB
issue-2936	162	5	were	be	AUX
issue-2936	162	6	the	the	DET
issue-2936	162	7	reallocation	reallocation	NOUN
issue-2936	162	8	of	of	ADP
issue-2936	162	9	unutilised	unutilised	ADJ
issue-2936	162	10	funds	fund	NOUN
issue-2936	162	11	to	to	ADP
issue-2936	162	12	critical	critical	ADJ
issue-2936	162	13	areas	area	NOUN
issue-2936	162	14	,	,	PUNCT
issue-2936	162	15	and	and	CCONJ
issue-2936	162	16	the	the	DET
issue-2936	162	17	strengthening	strengthening	NOUN
issue-2936	162	18	of	of	ADP
issue-2936	162	19	control	control	NOUN
issue-2936	162	20	over	over	ADP
issue-2936	162	21	the	the	DET
issue-2936	162	22	execution	execution	NOUN
issue-2936	162	23	of	of	ADP
issue-2936	162	24	budget	budget	NOUN
issue-2936	162	25	programmes	programme	NOUN
issue-2936	162	26	.	.	PUNCT
issue-2936	163	1	state	state	NOUN
issue-2936	163	2	auditors	auditor	NOUN
issue-2936	163	3	have	have	AUX
issue-2936	163	4	identified	identify	VERB
issue-2936	163	5	a	a	DET
issue-2936	163	6	number	number	NOUN
issue-2936	163	7	of	of	ADP
issue-2936	163	8	typical	typical	ADJ
issue-2936	163	9	problems	problem	NOUN
issue-2936	163	10	.	.	PUNCT
issue-2936	164	1	firstly	firstly	ADV
issue-2936	164	2	,	,	PUNCT
issue-2936	164	3	there	there	PRON
issue-2936	164	4	are	be	VERB
issue-2936	164	5	unjustified	unjustified	ADJ
issue-2936	164	6	delays	delay	NOUN
issue-2936	164	7	in	in	ADP
issue-2936	164	8	fund	fund	NOUN
issue-2936	164	9	utilisation	utilisation	NOUN
issue-2936	164	10	procedures	procedure	NOUN
issue-2936	164	11	(	(	PUNCT
issue-2936	164	12	e.g.	e.g.	ADV
issue-2936	164	13	,	,	PUNCT
issue-2936	164	14	tender	tender	NOUN
issue-2936	164	15	processes	process	NOUN
issue-2936	164	16	,	,	PUNCT
issue-2936	164	17	project	project	NOUN
issue-2936	164	18	approvals	approval	NOUN
issue-2936	164	19	)	)	PUNCT
issue-2936	164	20	,	,	PUNCT
issue-2936	164	21	which	which	PRON
issue-2936	164	22	lead	lead	VERB
issue-2936	164	23	to	to	ADP
issue-2936	164	24	non	non	NOUN
issue-2936	164	25	-	-	NOUN
issue-2936	164	26	implementation	implementation	NOUN
issue-2936	164	27	of	of	ADP
issue-2936	164	28	planned	plan	VERB
issue-2936	164	29	activities	activity	NOUN
issue-2936	164	30	.	.	PUNCT
issue-2936	165	1	secondly	secondly	ADV
issue-2936	165	2	,	,	PUNCT
issue-2936	165	3	there	there	PRON
issue-2936	165	4	are	be	VERB
issue-2936	165	5	cases	case	NOUN
issue-2936	165	6	of	of	ADP
issue-2936	165	7	non	non	ADJ
issue-2936	165	8	-	-	ADJ
issue-2936	165	9	targeted	targeted	ADJ
issue-2936	165	10	use	use	NOUN
issue-2936	165	11	of	of	ADP
issue-2936	165	12	funds	fund	NOUN
issue-2936	165	13	(	(	PUNCT
issue-2936	165	14	where	where	SCONJ
issue-2936	165	15	resources	resource	NOUN
issue-2936	165	16	were	be	AUX
issue-2936	165	17	spent	spend	VERB
issue-2936	165	18	on	on	ADP
issue-2936	165	19	objectives	objective	NOUN
issue-2936	165	20	not	not	PART
issue-2936	165	21	defined	define	VERB
issue-2936	165	22	by	by	ADP
issue-2936	165	23	the	the	DET
issue-2936	165	24	budget	budget	NOUN
issue-2936	165	25	program	program	NOUN
issue-2936	165	26	)	)	PUNCT
issue-2936	165	27	.	.	PUNCT
issue-2936	166	1	thirdly	thirdly	ADV
issue-2936	166	2	,	,	PUNCT
issue-2936	166	3	there	there	PRON
issue-2936	166	4	are	be	VERB
issue-2936	166	5	procurement	procurement	NOUN
issue-2936	166	6	violations	violation	NOUN
issue-2936	166	7	resulting	result	VERB
issue-2936	166	8	in	in	ADP
issue-2936	166	9	inflated	inflated	ADJ
issue-2936	166	10	prices	price	NOUN
issue-2936	166	11	for	for	ADP
issue-2936	166	12	goods	good	NOUN
issue-2936	166	13	or	or	CCONJ
issue-2936	166	14	services	service	NOUN
issue-2936	166	15	.	.	PUNCT
issue-2936	167	1	fourthly	fourthly	ADV
issue-2936	167	2	,	,	PUNCT
issue-2936	167	3	there	there	PRON
issue-2936	167	4	is	be	VERB
issue-2936	167	5	maintenance	maintenance	NOUN
issue-2936	167	6	of	of	ADP
issue-2936	167	7	excessive	excessive	ADJ
issue-2936	167	8	infrastructure	infrastructure	NOUN
issue-2936	167	9	or	or	CCONJ
issue-2936	167	10	staffing	staffing	NOUN
issue-2936	167	11	,	,	PUNCT
issue-2936	167	12	which	which	PRON
issue-2936	167	13	fails	fail	VERB
issue-2936	167	14	to	to	PART
issue-2936	167	15	yield	yield	VERB
issue-2936	167	16	commensurate	commensurate	ADJ
issue-2936	167	17	benefits	benefit	NOUN
issue-2936	167	18	.	.	PUNCT
issue-2936	168	1	finally	finally	ADV
issue-2936	168	2	,	,	PUNCT
issue-2936	168	3	there	there	PRON
issue-2936	168	4	are	be	VERB
issue-2936	168	5	low	low	ADJ
issue-2936	168	6	returns	return	NOUN
issue-2936	168	7	on	on	ADP
issue-2936	168	8	investment	investment	NOUN
issue-2936	168	9	projects	project	NOUN
issue-2936	168	10	funded	fund	VERB
issue-2936	168	11	through	through	ADP
issue-2936	168	12	the	the	DET
issue-2936	168	13	state	state	NOUN
issue-2936	168	14	budget	budget	NOUN
issue-2936	168	15	.	.	PUNCT
issue-2936	169	1	for	for	ADP
issue-2936	169	2	instance	instance	NOUN
issue-2936	169	3	,	,	PUNCT
issue-2936	169	4	a	a	DET
issue-2936	169	5	performance	performance	NOUN
issue-2936	169	6	audit	audit	NOUN
issue-2936	169	7	of	of	ADP
issue-2936	169	8	education	education	NOUN
issue-2936	169	9	subsidies	subsidy	NOUN
issue-2936	169	10	revealed	reveal	VERB
issue-2936	169	11	that	that	SCONJ
issue-2936	169	12	some	some	DET
issue-2936	169	13	school	school	NOUN
issue-2936	169	14	equipment	equipment	NOUN
issue-2936	169	15	purchased	purchase	VERB
issue-2936	169	16	with	with	ADP
issue-2936	169	17	budget	budget	NOUN
issue-2936	169	18	funds	fund	NOUN
issue-2936	169	19	remained	remain	VERB
issue-2936	169	20	unused	unused	ADJ
issue-2936	169	21	for	for	ADP
issue-2936	169	22	extended	extended	ADJ
issue-2936	169	23	periods	period	NOUN
issue-2936	169	24	,	,	PUNCT
issue-2936	169	25	thereby	thereby	ADV
issue-2936	169	26	reducing	reduce	VERB
issue-2936	169	27	the	the	DET
issue-2936	169	28	overall	overall	ADJ
issue-2936	169	29	effectiveness	effectiveness	NOUN
issue-2936	169	30	of	of	ADP
issue-2936	169	31	spending	spending	NOUN
issue-2936	169	32	.	.	PUNCT
issue-2936	170	1	although	although	SCONJ
issue-2936	170	2	no	no	DET
issue-2936	170	3	formal	formal	ADJ
issue-2936	170	4	misuse	misuse	NOUN
issue-2936	170	5	was	be	AUX
issue-2936	170	6	found	find	VERB
issue-2936	170	7	,	,	PUNCT
issue-2936	170	8	the	the	DET
issue-2936	170	9	intended	intend	VERB
issue-2936	170	10	improvement	improvement	NOUN
issue-2936	170	11	in	in	ADP
issue-2936	170	12	educational	educational	ADJ
issue-2936	170	13	quality	quality	NOUN
issue-2936	170	14	was	be	AUX
issue-2936	170	15	not	not	PART
issue-2936	170	16	achieved	achieve	VERB
issue-2936	170	17	.	.	PUNCT
issue-2936	171	1	these	these	DET
issue-2936	171	2	cases	case	NOUN
issue-2936	171	3	illustrate	illustrate	VERB
issue-2936	171	4	a	a	DET
issue-2936	171	5	broader	broad	ADJ
issue-2936	171	6	issue	issue	NOUN
issue-2936	171	7	,	,	PUNCT
issue-2936	171	8	namely	namely	ADV
issue-2936	171	9	that	that	DET
issue-2936	171	10	oversight	oversight	NOUN
issue-2936	171	11	focused	focus	VERB
issue-2936	171	12	solely	solely	ADV
issue-2936	171	13	on	on	ADP
issue-2936	171	14	legality	legality	NOUN
issue-2936	171	15	(	(	PUNCT
issue-2936	171	16	i.e.	i.e.	X
issue-2936	171	17	,	,	PUNCT
issue-2936	171	18	ensuring	ensure	VERB
issue-2936	171	19	that	that	SCONJ
issue-2936	171	20	funds	fund	NOUN
issue-2936	171	21	are	be	AUX
issue-2936	171	22	not	not	PART
issue-2936	171	23	stolen	steal	VERB
issue-2936	171	24	or	or	CCONJ
issue-2936	171	25	misappropriated	misappropriate	VERB
issue-2936	171	26	)	)	PUNCT
issue-2936	171	27	does	do	AUX
issue-2936	171	28	not	not	PART
issue-2936	171	29	guarantee	guarantee	VERB
issue-2936	171	30	the	the	DET
issue-2936	171	31	usefulness	usefulness	NOUN
issue-2936	171	32	or	or	CCONJ
issue-2936	171	33	value	value	NOUN
issue-2936	171	34	-	-	PUNCT
issue-2936	171	35	added	add	VERB
issue-2936	171	36	impact	impact	NOUN
issue-2936	171	37	of	of	ADP
issue-2936	171	38	public	public	ADJ
issue-2936	171	39	expenditures	expenditure	NOUN
issue-2936	171	40	.	.	PUNCT
issue-2936	172	1	concurrently	concurrently	ADV
issue-2936	172	2	,	,	PUNCT
issue-2936	172	3	favourable	favourable	ADJ
issue-2936	172	4	developments	development	NOUN
issue-2936	172	5	have	have	AUX
issue-2936	172	6	been	be	AUX
issue-2936	172	7	observed	observe	VERB
issue-2936	172	8	.	.	PUNCT
issue-2936	173	1	the	the	DET
issue-2936	173	2	process	process	NOUN
issue-2936	173	3	of	of	ADP
issue-2936	173	4	reporting	report	VERB
issue-2936	173	5	on	on	ADP
issue-2936	173	6	the	the	DET
issue-2936	173	7	implementation	implementation	NOUN
issue-2936	173	8	of	of	ADP
issue-2936	173	9	budgetary	budgetary	ADJ
issue-2936	173	10	programmes	programme	NOUN
issue-2936	173	11	has	have	AUX
issue-2936	173	12	become	become	VERB
issue-2936	173	13	more	more	ADV
issue-2936	173	14	transparent	transparent	ADJ
issue-2936	173	15	.	.	PUNCT
issue-2936	174	1	the	the	DET
issue-2936	174	2	ministry	ministry	PROPN
issue-2936	174	3	of	of	ADP
issue-2936	174	4	finance	finance	PROPN
issue-2936	174	5	and	and	CCONJ
issue-2936	174	6	the	the	DET
issue-2936	174	7	state	state	NOUN
issue-2936	174	8	treasury	treasury	PROPN
issue-2936	174	9	are	be	AUX
issue-2936	174	10	now	now	ADV
issue-2936	174	11	responsible	responsible	ADJ
issue-2936	174	12	for	for	ADP
issue-2936	174	13	publishing	publish	VERB
issue-2936	174	14	budget	budget	NOUN
issue-2936	174	15	programme	programme	NOUN
issue-2936	174	16	passports	passport	NOUN
issue-2936	174	17	and	and	CCONJ
issue-2936	174	18	performance	performance	NOUN
issue-2936	174	19	reports	report	NOUN
issue-2936	174	20	.	.	PUNCT
issue-2936	175	1	the	the	DET
issue-2936	175	2	state	state	NOUN
issue-2936	175	3	audit	audit	NOUN
issue-2936	175	4	service	service	NOUN
issue-2936	175	5	has	have	AUX
issue-2936	175	6	been	be	AUX
issue-2936	175	7	conducting	conduct	VERB
issue-2936	175	8	public	public	ADJ
issue-2936	175	9	financial	financial	ADJ
issue-2936	175	10	audits	audits	NOUN
issue-2936	175	11	of	of	ADP
issue-2936	175	12	ministries	ministry	NOUN
issue-2936	175	13	and	and	CCONJ
issue-2936	175	14	state	state	NOUN
issue-2936	175	15	-	-	PUNCT
issue-2936	175	16	owned	own	VERB
issue-2936	175	17	enterprises	enterprise	NOUN
issue-2936	175	18	with	with	ADP
issue-2936	175	19	a	a	DET
issue-2936	175	20	view	view	NOUN
issue-2936	175	21	to	to	ADP
issue-2936	175	22	assessing	assess	VERB
issue-2936	175	23	not	not	PART
issue-2936	175	24	only	only	ADV
issue-2936	175	25	legal	legal	ADJ
issue-2936	175	26	compliance	compliance	NOUN
issue-2936	175	27	but	but	CCONJ
issue-2936	175	28	also	also	ADV
issue-2936	175	29	the	the	DET
issue-2936	175	30	efficiency	efficiency	NOUN
issue-2936	175	31	of	of	ADP
issue-2936	175	32	resource	resource	NOUN
issue-2936	175	33	use	use	NOUN
issue-2936	175	34	.	.	PUNCT
issue-2936	176	1	the	the	DET
issue-2936	176	2	service	service	NOUN
issue-2936	176	3	then	then	ADV
issue-2936	176	4	provides	provide	VERB
issue-2936	176	5	recommendations	recommendation	NOUN
issue-2936	176	6	for	for	ADP
issue-2936	176	7	improving	improve	VERB
issue-2936	176	8	performance	performance	NOUN
issue-2936	176	9	.	.	PUNCT
issue-2936	177	1	in	in	ADP
issue-2936	177	2	specific	specific	ADJ
issue-2936	177	3	sectors	sector	NOUN
issue-2936	177	4	,	,	PUNCT
issue-2936	177	5	such	such	ADJ
issue-2936	177	6	as	as	ADP
issue-2936	177	7	road	road	NOUN
issue-2936	177	8	infrastructure	infrastructure	NOUN
issue-2936	177	9	,	,	PUNCT
issue-2936	177	10	education	education	NOUN
issue-2936	177	11	,	,	PUNCT
issue-2936	177	12	and	and	CCONJ
issue-2936	177	13	healthcare	healthcare	NOUN
issue-2936	177	14	,	,	PUNCT
issue-2936	177	15	performance	performance	NOUN
issue-2936	177	16	indicators	indicator	NOUN
issue-2936	177	17	are	be	AUX
issue-2936	177	18	being	be	AUX
issue-2936	177	19	introduced	introduce	VERB
issue-2936	177	20	,	,	PUNCT
issue-2936	177	21	enabling	enable	VERB
issue-2936	177	22	the	the	DET
issue-2936	177	23	measurement	measurement	NOUN
issue-2936	177	24	of	of	ADP
issue-2936	177	25	the	the	DET
issue-2936	177	26	quantity	quantity	NOUN
issue-2936	177	27	and	and	CCONJ
issue-2936	177	28	quality	quality	NOUN
issue-2936	177	29	of	of	ADP
issue-2936	177	30	goods	good	NOUN
issue-2936	177	31	or	or	CCONJ
issue-2936	177	32	services	service	NOUN
issue-2936	177	33	delivered	deliver	VERB
issue-2936	177	34	with	with	ADP
issue-2936	177	35	public	public	ADJ
issue-2936	177	36	funds	fund	NOUN
issue-2936	177	37	.	.	PUNCT
issue-2936	178	1	these	these	DET
issue-2936	178	2	measures	measure	NOUN
issue-2936	178	3	signify	signify	VERB
issue-2936	178	4	progress	progress	NOUN
issue-2936	178	5	towards	towards	ADP
issue-2936	178	6	enhancing	enhance	VERB
issue-2936	178	7	the	the	DET
issue-2936	178	8	economic	economic	ADJ
issue-2936	178	9	dimension	dimension	NOUN
issue-2936	178	10	of	of	ADP
issue-2936	178	11	public	public	ADJ
issue-2936	178	12	financial	financial	ADJ
issue-2936	178	13	control	control	NOUN
issue-2936	178	14	.	.	PUNCT
issue-2936	179	1	nevertheless	nevertheless	ADV
issue-2936	179	2	,	,	PUNCT
issue-2936	179	3	the	the	DET
issue-2936	179	4	issue	issue	NOUN
issue-2936	179	5	of	of	ADP
issue-2936	179	6	implementation	implementation	NOUN
issue-2936	179	7	persists	persist	VERB
issue-2936	179	8	:	:	PUNCT
issue-2936	179	9	audit	audit	NOUN
issue-2936	179	10	findings	finding	NOUN
issue-2936	179	11	are	be	AUX
issue-2936	179	12	frequently	frequently	ADV
issue-2936	179	13	given	give	VERB
issue-2936	179	14	insufficient	insufficient	ADJ
issue-2936	179	15	consideration	consideration	NOUN
issue-2936	179	16	in	in	ADP
issue-2936	179	17	the	the	DET
issue-2936	179	18	formulation	formulation	NOUN
issue-2936	179	19	of	of	ADP
issue-2936	179	20	subsequent	subsequent	ADJ
issue-2936	179	21	budgets	budget	NOUN
issue-2936	179	22	or	or	CCONJ
issue-2936	179	23	in	in	ADP
issue-2936	179	24	managerial	managerial	ADJ
issue-2936	179	25	decision	decision	NOUN
issue-2936	179	26	-	-	PUNCT
issue-2936	179	27	making	making	NOUN
issue-2936	179	28	.	.	PUNCT
issue-2936	180	1	for	for	ADP
issue-2936	180	2	instance	instance	NOUN
issue-2936	180	3	,	,	PUNCT
issue-2936	180	4	the	the	DET
issue-2936	180	5	accounting	accounting	NOUN
issue-2936	180	6	chamber	chamber	NOUN
issue-2936	180	7	is	be	AUX
issue-2936	180	8	responsible	responsible	ADJ
issue-2936	180	9	for	for	ADP
issue-2936	180	10	submitting	submit	VERB
issue-2936	180	11	annual	annual	ADJ
issue-2936	180	12	conclusions	conclusion	NOUN
issue-2936	180	13	to	to	ADP
issue-2936	180	14	the	the	DET
issue-2936	180	15	verkhovna	verkhovna	NOUN
issue-2936	180	16	rada	rada	PROPN
issue-2936	180	17	on	on	ADP
issue-2936	180	18	the	the	DET
issue-2936	180	19	execution	execution	NOUN
issue-2936	180	20	of	of	ADP
issue-2936	180	21	the	the	DET
issue-2936	180	22	state	state	NOUN
issue-2936	180	23	budget	budget	NOUN
issue-2936	180	24	,	,	PUNCT
issue-2936	180	25	which	which	PRON
issue-2936	180	26	include	include	VERB
issue-2936	180	27	identified	identify	VERB
issue-2936	180	28	shortcomings	shortcoming	NOUN
issue-2936	180	29	and	and	CCONJ
issue-2936	180	30	recommendations	recommendation	NOUN
issue-2936	180	31	.	.	PUNCT
issue-2936	181	1	nevertheless	nevertheless	ADV
issue-2936	181	2	,	,	PUNCT
issue-2936	181	3	the	the	DET
issue-2936	181	4	government	government	NOUN
issue-2936	181	5	's	's	PART
issue-2936	181	6	execution	execution	NOUN
issue-2936	181	7	of	of	ADP
issue-2936	181	8	these	these	DET
issue-2936	181	9	recommendations	recommendation	NOUN
issue-2936	181	10	frequently	frequently	ADV
issue-2936	181	11	proves	prove	VERB
issue-2936	181	12	ineffective	ineffective	ADJ
issue-2936	181	13	,	,	PUNCT
issue-2936	181	14	with	with	ADP
issue-2936	181	15	certain	certain	ADJ
issue-2936	181	16	issues	issue	NOUN
issue-2936	181	17	persisting	persist	VERB
issue-2936	181	18	from	from	ADP
issue-2936	181	19	year	year	NOUN
issue-2936	181	20	to	to	ADP
issue-2936	181	21	year	year	NOUN
issue-2936	181	22	.	.	PUNCT
issue-2936	182	1	achieving	achieve	VERB
issue-2936	182	2	an	an	DET
issue-2936	182	3	equilibrium	equilibrium	NOUN
issue-2936	182	4	between	between	ADP
issue-2936	182	5	efficiency	efficiency	NOUN
issue-2936	182	6	and	and	CCONJ
issue-2936	182	7	control	control	NOUN
issue-2936	182	8	in	in	ADP
issue-2936	182	9	ukrainian	ukrainian	ADJ
issue-2936	182	10	practice	practice	NOUN
issue-2936	182	11	necessitates	necessitate	VERB
issue-2936	182	12	the	the	DET
issue-2936	182	13	continuation	continuation	NOUN
issue-2936	182	14	of	of	ADP
issue-2936	182	15	reforms	reform	NOUN
issue-2936	182	16	in	in	ADP
issue-2936	182	17	several	several	ADJ
issue-2936	182	18	domains	domain	NOUN
issue-2936	182	19	.	.	PUNCT
issue-2936	183	1	firstly	firstly	ADV
issue-2936	183	2	,	,	PUNCT
issue-2936	183	3	there	there	PRON
issue-2936	183	4	is	be	VERB
issue-2936	183	5	a	a	DET
issue-2936	183	6	necessity	necessity	NOUN
issue-2936	183	7	to	to	PART
issue-2936	183	8	strengthen	strengthen	VERB
issue-2936	183	9	preventive	preventive	ADJ
issue-2936	183	10	control	control	NOUN
issue-2936	183	11	mechanisms	mechanism	NOUN
issue-2936	183	12	.	.	PUNCT
issue-2936	184	1	the	the	DET
issue-2936	184	2	implementation	implementation	NOUN
issue-2936	184	3	of	of	ADP
issue-2936	184	4	contemporary	contemporary	ADJ
issue-2936	184	5	internal	internal	PROPN
issue-2936	184	6	control	control	NOUN
issue-2936	184	7	systems	system	NOUN
issue-2936	184	8	within	within	ADP
issue-2936	184	9	spending	spend	VERB
issue-2936	184	10	units	unit	NOUN
issue-2936	184	11	is	be	AUX
issue-2936	184	12	imperative	imperative	ADJ
issue-2936	184	13	to	to	PART
issue-2936	184	14	prevent	prevent	VERB
issue-2936	184	15	inefficient	inefficient	ADJ
issue-2936	184	16	expenditures	expenditure	NOUN
issue-2936	184	17	during	during	ADP
issue-2936	184	18	the	the	DET
issue-2936	184	19	planning	planning	NOUN
issue-2936	184	20	and	and	CCONJ
issue-2936	184	21	procurement	procurement	NOUN
issue-2936	184	22	stages	stage	NOUN
issue-2936	184	23	.	.	PUNCT
issue-2936	185	1	it	it	PRON
issue-2936	185	2	is	be	AUX
issue-2936	185	3	possible	possible	ADJ
issue-2936	185	4	that	that	SCONJ
issue-2936	185	5	this	this	PRON
issue-2936	185	6	will	will	AUX
issue-2936	185	7	encompass	encompass	VERB
issue-2936	185	8	the	the	DET
issue-2936	185	9	utilisation	utilisation	NOUN
issue-2936	185	10	of	of	ADP
issue-2936	185	11	real	real	ADJ
issue-2936	185	12	-	-	PUNCT
issue-2936	185	13	time	time	NOUN
issue-2936	185	14	it	it	PRON
issue-2936	185	15	-	-	PUNCT
issue-2936	185	16	based	base	VERB
issue-2936	185	17	monitoring	monitoring	NOUN
issue-2936	185	18	systems	system	NOUN
issue-2936	185	19	for	for	ADP
issue-2936	185	20	budget	budget	NOUN
issue-2936	185	21	transactions	transaction	NOUN
issue-2936	185	22	and	and	CCONJ
issue-2936	185	23	a	a	DET
issue-2936	185	24	risk	risk	NOUN
issue-2936	185	25	-	-	PUNCT
issue-2936	185	26	based	base	VERB
issue-2936	185	27	approach	approach	NOUN
issue-2936	185	28	to	to	ADP
issue-2936	185	29	auditing	audit	VERB
issue-2936	185	30	,	,	PUNCT
issue-2936	185	31	with	with	ADP
issue-2936	185	32	a	a	DET
issue-2936	185	33	focus	focus	NOUN
issue-2936	185	34	on	on	ADP
issue-2936	185	35	areas	area	NOUN
issue-2936	185	36	exhibiting	exhibit	VERB
issue-2936	185	37	the	the	DET
issue-2936	185	38	highest	high	ADJ
issue-2936	185	39	risks	risk	NOUN
issue-2936	185	40	of	of	ADP
issue-2936	185	41	financial	financial	ADJ
issue-2936	185	42	loss	loss	NOUN
issue-2936	185	43	.	.	PUNCT
issue-2936	186	1	secondly	secondly	ADV
issue-2936	186	2	,	,	PUNCT
issue-2936	186	3	the	the	DET
issue-2936	186	4	system	system	NOUN
issue-2936	186	5	for	for	ADP
issue-2936	186	6	evaluating	evaluate	VERB
issue-2936	186	7	the	the	DET
issue-2936	186	8	effectiveness	effectiveness	NOUN
issue-2936	186	9	of	of	ADP
issue-2936	186	10	budget	budget	NOUN
issue-2936	186	11	programmes	programme	NOUN
issue-2936	186	12	needs	need	VERB
issue-2936	186	13	to	to	PART
issue-2936	186	14	be	be	AUX
issue-2936	186	15	improved	improve	VERB
issue-2936	186	16	:	:	PUNCT
issue-2936	186	17	criteria	criterion	NOUN
issue-2936	186	18	should	should	AUX
issue-2936	186	19	be	be	AUX
issue-2936	186	20	clear	clear	ADJ
issue-2936	186	21	,	,	PUNCT
issue-2936	186	22	measurable	measurable	ADJ
issue-2936	186	23	,	,	PUNCT
issue-2936	186	24	and	and	CCONJ
issue-2936	186	25	aligned	align	VERB
issue-2936	186	26	with	with	ADP
issue-2936	186	27	policy	policy	NOUN
issue-2936	186	28	objectives	objective	NOUN
issue-2936	186	29	.	.	PUNCT
issue-2936	187	1	it	it	PRON
issue-2936	187	2	is	be	AUX
issue-2936	187	3	imperative	imperative	ADJ
issue-2936	187	4	that	that	SCONJ
issue-2936	187	5	evaluation	evaluation	NOUN
issue-2936	187	6	methodologies	methodology	NOUN
issue-2936	187	7	are	be	AUX
issue-2936	187	8	updated	update	VERB
issue-2936	187	9	in	in	ADP
issue-2936	187	10	accordance	accordance	NOUN
issue-2936	187	11	with	with	ADP
issue-2936	187	12	international	international	ADJ
issue-2936	187	13	best	good	ADJ
issue-2936	187	14	practices	practice	NOUN
issue-2936	187	15	and	and	CCONJ
issue-2936	187	16	sector	sector	NOUN
issue-2936	187	17	-	-	PUNCT
issue-2936	187	18	specific	specific	ADJ
issue-2936	187	19	conditions	condition	NOUN
issue-2936	187	20	.	.	PUNCT
issue-2936	188	1	furthermore	furthermore	ADV
issue-2936	188	2	,	,	PUNCT
issue-2936	188	3	it	it	PRON
issue-2936	188	4	is	be	AUX
issue-2936	188	5	essential	essential	ADJ
issue-2936	188	6	that	that	SCONJ
issue-2936	188	7	evaluation	evaluation	NOUN
issue-2936	188	8	results	result	NOUN
issue-2936	188	9	have	have	VERB
issue-2936	188	10	tangible	tangible	ADJ
issue-2936	188	11	impacts	impact	NOUN
issue-2936	188	12	on	on	ADP
issue-2936	188	13	decision	decision	NOUN
issue-2936	188	14	-	-	PUNCT
issue-2936	188	15	making	make	VERB
issue-2936	188	16	processes	process	NOUN
issue-2936	188	17	.	.	PUNCT
issue-2936	189	1	in	in	ADP
issue-2936	189	2	this	this	DET
issue-2936	189	3	regard	regard	NOUN
issue-2936	189	4	,	,	PUNCT
issue-2936	189	5	inefficient	inefficient	ADJ
issue-2936	189	6	programs	program	NOUN
issue-2936	189	7	should	should	AUX
issue-2936	189	8	be	be	AUX
issue-2936	189	9	revised	revise	VERB
issue-2936	189	10	or	or	CCONJ
issue-2936	189	11	terminated	terminate	VERB
issue-2936	189	12	,	,	PUNCT
issue-2936	189	13	while	while	SCONJ
issue-2936	189	14	successful	successful	ADJ
issue-2936	189	15	ones	one	NOUN
issue-2936	189	16	should	should	AUX
issue-2936	189	17	receive	receive	VERB
issue-2936	189	18	priority	priority	NOUN
issue-2936	189	19	funding	funding	NOUN
issue-2936	189	20	.	.	PUNCT
issue-2936	190	1	thirdly	thirdly	ADV
issue-2936	190	2	,	,	PUNCT
issue-2936	190	3	there	there	PRON
issue-2936	190	4	is	be	VERB
issue-2936	190	5	a	a	DET
issue-2936	190	6	necessity	necessity	NOUN
issue-2936	190	7	to	to	PART
issue-2936	190	8	enhance	enhance	VERB
issue-2936	190	9	the	the	DET
issue-2936	190	10	institutional	institutional	ADJ
issue-2936	190	11	capacity	capacity	NOUN
issue-2936	190	12	of	of	ADP
issue-2936	190	13	financial	financial	ADJ
issue-2936	190	14	oversight	oversight	NOUN
issue-2936	190	15	bodies	body	NOUN
issue-2936	190	16	.	.	PUNCT
issue-2936	191	1	baltic	baltic	PROPN
issue-2936	191	2	journal	journal	PROPN
issue-2936	191	3	of	of	ADP
issue-2936	191	4	economic	economic	ADJ
issue-2936	191	5	studies	study	NOUN
issue-2936	191	6	34	34	NUM
issue-2936	191	7	vol	vol	NOUN
issue-2936	191	8	.	.	PROPN
issue-2936	192	1	11	11	NUM
issue-2936	192	2	no	no	NOUN
issue-2936	192	3	.	.	NOUN
issue-2936	193	1	3	3	NUM
issue-2936	193	2	,	,	PUNCT
issue-2936	193	3	2025	2025	NUM
issue-2936	193	4	this	this	PRON
issue-2936	193	5	encompasses	encompass	VERB
issue-2936	193	6	the	the	DET
issue-2936	193	7	assurance	assurance	NOUN
issue-2936	193	8	of	of	ADP
issue-2936	193	9	sufficient	sufficient	ADJ
issue-2936	193	10	resources	resource	NOUN
issue-2936	193	11	,	,	PUNCT
issue-2936	193	12	the	the	DET
issue-2936	193	13	provision	provision	NOUN
issue-2936	193	14	of	of	ADP
issue-2936	193	15	guarantees	guarantee	NOUN
issue-2936	193	16	of	of	ADP
issue-2936	193	17	independence	independence	NOUN
issue-2936	193	18	(	(	PUNCT
issue-2936	193	19	particularly	particularly	ADV
issue-2936	193	20	for	for	ADP
issue-2936	193	21	the	the	DET
issue-2936	193	22	accounting	accounting	NOUN
issue-2936	193	23	chamber	chamber	PROPN
issue-2936	193	24	)	)	PUNCT
issue-2936	193	25	,	,	PUNCT
issue-2936	193	26	and	and	CCONJ
issue-2936	193	27	the	the	DET
issue-2936	193	28	professional	professional	ADJ
issue-2936	193	29	development	development	NOUN
issue-2936	193	30	of	of	ADP
issue-2936	193	31	personnel	personnel	NOUN
issue-2936	193	32	–	–	PUNCT
issue-2936	193	33	particularly	particularly	ADV
issue-2936	193	34	the	the	DET
issue-2936	193	35	training	training	NOUN
issue-2936	193	36	of	of	ADP
issue-2936	193	37	auditors	auditor	NOUN
issue-2936	193	38	in	in	ADP
issue-2936	193	39	contemporary	contemporary	ADJ
issue-2936	193	40	techniques	technique	NOUN
issue-2936	193	41	such	such	ADJ
issue-2936	193	42	as	as	ADP
issue-2936	193	43	performance	performance	NOUN
issue-2936	193	44	auditing	auditing	NOUN
issue-2936	193	45	and	and	CCONJ
issue-2936	193	46	data	datum	NOUN
issue-2936	193	47	analysis	analysis	NOUN
issue-2936	193	48	.	.	PUNCT
issue-2936	194	1	fourthly	fourthly	ADV
issue-2936	194	2	,	,	PUNCT
issue-2936	194	3	there	there	PRON
issue-2936	194	4	needs	need	VERB
issue-2936	194	5	to	to	PART
issue-2936	194	6	be	be	AUX
issue-2936	194	7	greater	great	ADJ
issue-2936	194	8	discipline	discipline	NOUN
issue-2936	194	9	in	in	ADP
issue-2936	194	10	enforcing	enforce	VERB
issue-2936	194	11	responses	response	NOUN
issue-2936	194	12	to	to	ADP
issue-2936	194	13	audit	audit	NOUN
issue-2936	194	14	results	result	NOUN
issue-2936	194	15	.	.	PUNCT
issue-2936	195	1	mechanisms	mechanism	NOUN
issue-2936	195	2	must	must	AUX
issue-2936	195	3	be	be	AUX
issue-2936	195	4	introduced	introduce	VERB
issue-2936	195	5	to	to	PART
issue-2936	195	6	ensure	ensure	VERB
issue-2936	195	7	that	that	SCONJ
issue-2936	195	8	recommendations	recommendation	NOUN
issue-2936	195	9	from	from	ADP
issue-2936	195	10	the	the	DET
issue-2936	195	11	state	state	NOUN
issue-2936	195	12	audit	audit	NOUN
issue-2936	195	13	service	service	NOUN
issue-2936	195	14	and	and	CCONJ
issue-2936	195	15	the	the	DET
issue-2936	195	16	accounting	accounting	NOUN
issue-2936	195	17	chamber	chamber	NOUN
issue-2936	195	18	are	be	AUX
issue-2936	195	19	implemented	implement	VERB
issue-2936	195	20	,	,	PUNCT
issue-2936	195	21	rather	rather	ADV
issue-2936	195	22	than	than	SCONJ
issue-2936	195	23	simply	simply	ADV
issue-2936	195	24	being	be	AUX
issue-2936	195	25	ignored	ignore	VERB
issue-2936	195	26	.	.	PUNCT
issue-2936	196	1	this	this	PRON
issue-2936	196	2	could	could	AUX
issue-2936	196	3	be	be	AUX
issue-2936	196	4	supported	support	VERB
issue-2936	196	5	by	by	ADP
issue-2936	196	6	parliament	parliament	NOUN
issue-2936	196	7	and	and	CCONJ
issue-2936	196	8	civil	civil	ADJ
issue-2936	196	9	society	society	NOUN
issue-2936	196	10	playing	play	VERB
issue-2936	196	11	a	a	DET
issue-2936	196	12	more	more	ADV
issue-2936	196	13	active	active	ADJ
issue-2936	196	14	role	role	NOUN
issue-2936	196	15	,	,	PUNCT
issue-2936	196	16	for	for	ADP
issue-2936	196	17	example	example	NOUN
issue-2936	196	18	by	by	ADP
issue-2936	196	19	holding	hold	VERB
issue-2936	196	20	public	public	ADJ
issue-2936	196	21	hearings	hearing	NOUN
issue-2936	196	22	on	on	ADP
issue-2936	196	23	the	the	DET
issue-2936	196	24	implementation	implementation	NOUN
issue-2936	196	25	of	of	ADP
issue-2936	196	26	recommendations	recommendation	NOUN
issue-2936	196	27	,	,	PUNCT
issue-2936	196	28	applying	apply	VERB
issue-2936	196	29	media	medium	NOUN
issue-2936	196	30	pressure	pressure	NOUN
issue-2936	196	31	and	and	CCONJ
issue-2936	196	32	engaging	engage	VERB
issue-2936	196	33	civil	civil	ADJ
issue-2936	196	34	society	society	NOUN
issue-2936	196	35	organisations	organisation	NOUN
issue-2936	196	36	involved	involve	VERB
issue-2936	196	37	in	in	ADP
issue-2936	196	38	budget	budget	NOUN
issue-2936	196	39	monitoring	monitoring	NOUN
issue-2936	196	40	.	.	PUNCT
issue-2936	197	1	ultimately	ultimately	ADV
issue-2936	197	2	,	,	PUNCT
issue-2936	197	3	achieving	achieve	VERB
issue-2936	197	4	an	an	DET
issue-2936	197	5	effective	effective	ADJ
issue-2936	197	6	balance	balance	NOUN
issue-2936	197	7	is	be	AUX
issue-2936	197	8	impossible	impossible	ADJ
issue-2936	197	9	without	without	ADP
issue-2936	197	10	a	a	DET
issue-2936	197	11	culture	culture	NOUN
issue-2936	197	12	of	of	ADP
issue-2936	197	13	responsibility	responsibility	NOUN
issue-2936	197	14	among	among	ADP
issue-2936	197	15	budget	budget	NOUN
issue-2936	197	16	holders	holder	NOUN
issue-2936	197	17	.	.	PUNCT
issue-2936	198	1	programme	programme	NOUN
issue-2936	198	2	managers	manager	NOUN
issue-2936	198	3	must	must	AUX
issue-2936	198	4	be	be	AUX
issue-2936	198	5	incentivised	incentivise	VERB
issue-2936	198	6	to	to	PART
issue-2936	198	7	'	'	PUNCT
issue-2936	198	8	absorb	absorb	VERB
issue-2936	198	9	'	'	PUNCT
issue-2936	198	10	funds	fund	NOUN
issue-2936	198	11	within	within	ADP
issue-2936	198	12	a	a	DET
issue-2936	198	13	specified	specified	ADJ
issue-2936	198	14	timeframe	timeframe	NOUN
issue-2936	198	15	and	and	CCONJ
issue-2936	198	16	to	to	PART
issue-2936	198	17	achieve	achieve	VERB
issue-2936	198	18	the	the	DET
issue-2936	198	19	best	good	ADJ
issue-2936	198	20	possible	possible	ADJ
issue-2936	198	21	results	result	NOUN
issue-2936	198	22	for	for	ADP
issue-2936	198	23	the	the	DET
issue-2936	198	24	same	same	ADJ
issue-2936	198	25	amount	amount	NOUN
issue-2936	198	26	of	of	ADP
issue-2936	198	27	money	money	NOUN
issue-2936	198	28	.	.	PUNCT
issue-2936	199	1	to	to	ADP
issue-2936	199	2	this	this	DET
issue-2936	199	3	end	end	NOUN
issue-2936	199	4	,	,	PUNCT
issue-2936	199	5	the	the	DET
issue-2936	199	6	civil	civil	ADJ
issue-2936	199	7	service	service	NOUN
issue-2936	199	8	system	system	NOUN
issue-2936	199	9	should	should	AUX
issue-2936	199	10	introduce	introduce	VERB
issue-2936	199	11	elements	element	NOUN
issue-2936	199	12	of	of	ADP
issue-2936	199	13	performancebased	performancebase	VERB
issue-2936	199	14	incentives	incentive	NOUN
issue-2936	199	15	,	,	PUNCT
issue-2936	199	16	such	such	ADJ
issue-2936	199	17	as	as	ADP
issue-2936	199	18	performance	performance	NOUN
issue-2936	199	19	pay	pay	NOUN
issue-2936	199	20	and	and	CCONJ
issue-2936	199	21	effectiveness	effectiveness	NOUN
issue-2936	199	22	rankings	ranking	NOUN
issue-2936	199	23	of	of	ADP
issue-2936	199	24	institutions	institution	NOUN
issue-2936	199	25	,	,	PUNCT
issue-2936	199	26	while	while	SCONJ
issue-2936	199	27	ensuring	ensure	VERB
issue-2936	199	28	that	that	SCONJ
issue-2936	199	29	deliberate	deliberate	ADJ
issue-2936	199	30	inefficiency	inefficiency	NOUN
issue-2936	199	31	or	or	CCONJ
issue-2936	199	32	unlawful	unlawful	ADJ
issue-2936	199	33	action	action	NOUN
issue-2936	199	34	carries	carry	VERB
issue-2936	199	35	inevitable	inevitable	ADJ
issue-2936	199	36	consequences	consequence	NOUN
issue-2936	199	37	,	,	PUNCT
issue-2936	199	38	including	include	VERB
issue-2936	199	39	criminal	criminal	ADJ
issue-2936	199	40	liability	liability	NOUN
issue-2936	199	41	for	for	ADP
issue-2936	199	42	corruption	corruption	NOUN
issue-2936	199	43	offences	offence	NOUN
issue-2936	199	44	relating	relate	VERB
issue-2936	199	45	to	to	ADP
issue-2936	199	46	public	public	ADJ
issue-2936	199	47	funds	fund	NOUN
issue-2936	199	48	.	.	PUNCT
issue-2936	200	1	it	it	PRON
issue-2936	200	2	is	be	AUX
issue-2936	200	3	asserted	assert	VERB
issue-2936	200	4	that	that	SCONJ
issue-2936	200	5	a	a	DET
issue-2936	200	6	synergy	synergy	NOUN
issue-2936	200	7	between	between	ADP
issue-2936	200	8	intrinsic	intrinsic	ADJ
issue-2936	200	9	motivation	motivation	NOUN
issue-2936	200	10	and	and	CCONJ
issue-2936	200	11	extrinsic	extrinsic	ADJ
issue-2936	200	12	oversight	oversight	NOUN
issue-2936	200	13	is	be	AUX
issue-2936	200	14	a	a	DET
issue-2936	200	15	prerequisite	prerequisite	NOUN
issue-2936	200	16	for	for	ADP
issue-2936	200	17	ensuring	ensure	VERB
issue-2936	200	18	the	the	DET
issue-2936	200	19	optimal	optimal	ADJ
issue-2936	200	20	utilisation	utilisation	NOUN
issue-2936	200	21	of	of	ADP
issue-2936	200	22	budgetary	budgetary	ADJ
issue-2936	200	23	resources	resource	NOUN
issue-2936	200	24	.	.	PUNCT
issue-2936	201	1	5	5	X
issue-2936	201	2	.	.	X
issue-2936	201	3	conclusions	conclusion	NOUN
issue-2936	201	4	the	the	DET
issue-2936	201	5	present	present	ADJ
issue-2936	201	6	study	study	NOUN
issue-2936	201	7	analysed	analyse	VERB
issue-2936	201	8	the	the	DET
issue-2936	201	9	legal	legal	ADJ
issue-2936	201	10	regime	regime	NOUN
issue-2936	201	11	governing	govern	VERB
issue-2936	201	12	budgetary	budgetary	ADJ
issue-2936	201	13	funds	fund	NOUN
issue-2936	201	14	in	in	ADP
issue-2936	201	15	ukraine	ukraine	NOUN
issue-2936	201	16	through	through	ADP
issue-2936	201	17	the	the	DET
issue-2936	201	18	lens	lens	NOUN
issue-2936	201	19	of	of	ADP
issue-2936	201	20	balancing	balance	VERB
issue-2936	201	21	economic	economic	ADJ
issue-2936	201	22	efficiency	efficiency	NOUN
issue-2936	201	23	in	in	ADP
issue-2936	201	24	public	public	ADJ
issue-2936	201	25	spending	spending	NOUN
issue-2936	201	26	with	with	ADP
issue-2936	201	27	adequate	adequate	ADJ
issue-2936	201	28	oversight	oversight	NOUN
issue-2936	201	29	mechanisms	mechanism	NOUN
issue-2936	201	30	.	.	PUNCT
issue-2936	202	1	it	it	PRON
issue-2936	202	2	was	be	AUX
issue-2936	202	3	found	find	VERB
issue-2936	202	4	that	that	SCONJ
issue-2936	202	5	while	while	SCONJ
issue-2936	202	6	the	the	DET
issue-2936	202	7	principle	principle	NOUN
issue-2936	202	8	of	of	ADP
issue-2936	202	9	efficiency	efficiency	NOUN
issue-2936	202	10	in	in	ADP
issue-2936	202	11	budget	budget	NOUN
issue-2936	202	12	expenditures	expenditure	NOUN
issue-2936	202	13	is	be	AUX
issue-2936	202	14	formally	formally	ADV
issue-2936	202	15	enshrined	enshrine	VERB
issue-2936	202	16	in	in	ADP
issue-2936	202	17	ukrainian	ukrainian	ADJ
issue-2936	202	18	legislation	legislation	NOUN
issue-2936	202	19	and	and	CCONJ
issue-2936	202	20	supported	support	VERB
issue-2936	202	21	by	by	ADP
issue-2936	202	22	institutional	institutional	ADJ
issue-2936	202	23	arrangements	arrangement	NOUN
issue-2936	202	24	for	for	ADP
issue-2936	202	25	control	control	NOUN
issue-2936	202	26	,	,	PUNCT
issue-2936	202	27	a	a	DET
issue-2936	202	28	significant	significant	ADJ
issue-2936	202	29	imbalance	imbalance	NOUN
issue-2936	202	30	persists	persist	VERB
issue-2936	202	31	in	in	ADP
issue-2936	202	32	practice	practice	NOUN
issue-2936	202	33	.	.	PUNCT
issue-2936	203	1	despite	despite	SCONJ
issue-2936	203	2	the	the	DET
issue-2936	203	3	existence	existence	NOUN
issue-2936	203	4	of	of	ADP
issue-2936	203	5	formal	formal	ADJ
issue-2936	203	6	oversight	oversight	NOUN
issue-2936	203	7	mechanisms	mechanism	NOUN
issue-2936	203	8	,	,	PUNCT
issue-2936	203	9	a	a	DET
issue-2936	203	10	significant	significant	ADJ
issue-2936	203	11	proportion	proportion	NOUN
issue-2936	203	12	of	of	ADP
issue-2936	203	13	public	public	ADJ
issue-2936	203	14	funds	fund	NOUN
issue-2936	203	15	continue	continue	VERB
issue-2936	203	16	to	to	PART
issue-2936	203	17	be	be	AUX
issue-2936	203	18	expended	expend	VERB
issue-2936	203	19	in	in	ADP
issue-2936	203	20	a	a	DET
issue-2936	203	21	manner	manner	NOUN
issue-2936	203	22	that	that	PRON
issue-2936	203	23	deviates	deviate	VERB
issue-2936	203	24	from	from	ADP
issue-2936	203	25	the	the	DET
issue-2936	203	26	principles	principle	NOUN
issue-2936	203	27	of	of	ADP
issue-2936	203	28	economy	economy	NOUN
issue-2936	203	29	,	,	PUNCT
issue-2936	203	30	productivity	productivity	NOUN
issue-2936	203	31	,	,	PUNCT
issue-2936	203	32	or	or	CCONJ
issue-2936	203	33	effectiveness	effectiveness	NOUN
issue-2936	203	34	.	.	PUNCT
issue-2936	204	1	a	a	DET
issue-2936	204	2	comparative	comparative	ADJ
issue-2936	204	3	analysis	analysis	NOUN
issue-2936	204	4	of	of	ADP
issue-2936	204	5	eu	eu	PROPN
issue-2936	204	6	and	and	CCONJ
issue-2936	204	7	us	we	PRON
issue-2936	204	8	approaches	approach	NOUN
issue-2936	204	9	demonstrated	demonstrate	VERB
issue-2936	204	10	that	that	SCONJ
issue-2936	204	11	enhancing	enhance	VERB
issue-2936	204	12	the	the	DET
issue-2936	204	13	efficiency	efficiency	NOUN
issue-2936	204	14	of	of	ADP
issue-2936	204	15	public	public	ADJ
issue-2936	204	16	finance	finance	NOUN
issue-2936	204	17	is	be	AUX
issue-2936	204	18	achievable	achievable	ADJ
issue-2936	204	19	through	through	ADP
issue-2936	204	20	the	the	DET
issue-2936	204	21	implementation	implementation	NOUN
issue-2936	204	22	of	of	ADP
issue-2936	204	23	modern	modern	ADJ
issue-2936	204	24	budgetary	budgetary	ADJ
issue-2936	204	25	management	management	NOUN
issue-2936	204	26	methods	method	NOUN
issue-2936	204	27	,	,	PUNCT
issue-2936	204	28	such	such	ADJ
issue-2936	204	29	as	as	ADP
issue-2936	204	30	performance	performance	NOUN
issue-2936	204	31	-	-	PUNCT
issue-2936	204	32	based	base	VERB
issue-2936	204	33	budgeting	budgeting	NOUN
issue-2936	204	34	and	and	CCONJ
issue-2936	204	35	results	result	NOUN
issue-2936	204	36	-	-	PUNCT
issue-2936	204	37	based	base	VERB
issue-2936	204	38	evaluation	evaluation	NOUN
issue-2936	204	39	,	,	PUNCT
issue-2936	204	40	and	and	CCONJ
issue-2936	204	41	through	through	ADP
issue-2936	204	42	the	the	DET
issue-2936	204	43	establishment	establishment	NOUN
issue-2936	204	44	of	of	ADP
issue-2936	204	45	effective	effective	ADJ
issue-2936	204	46	accountability	accountability	NOUN
issue-2936	204	47	frameworks	framework	NOUN
issue-2936	204	48	.	.	PUNCT
issue-2936	205	1	in	in	ADP
issue-2936	205	2	the	the	DET
issue-2936	205	3	european	european	PROPN
issue-2936	205	4	union	union	PROPN
issue-2936	205	5	,	,	PUNCT
issue-2936	205	6	the	the	DET
issue-2936	205	7	emphasis	emphasis	NOUN
issue-2936	205	8	is	be	AUX
issue-2936	205	9	placed	place	VERB
issue-2936	205	10	on	on	ADP
issue-2936	205	11	integrating	integrate	VERB
issue-2936	205	12	the	the	DET
issue-2936	205	13	“	"	PUNCT
issue-2936	205	14	three	three	NUM
issue-2936	205	15	es	es	NOUN
issue-2936	205	16	”	"	PUNCT
issue-2936	205	17	principle	principle	ADJ
issue-2936	205	18	–	–	PUNCT
issue-2936	205	19	economy	economy	NOUN
issue-2936	205	20	,	,	PUNCT
issue-2936	205	21	efficiency	efficiency	NOUN
issue-2936	205	22	,	,	PUNCT
issue-2936	205	23	and	and	CCONJ
issue-2936	205	24	effectiveness	effectiveness	NOUN
issue-2936	205	25	–	–	PUNCT
issue-2936	205	26	into	into	ADP
issue-2936	205	27	the	the	DET
issue-2936	205	28	budgeting	budgeting	NOUN
issue-2936	205	29	process	process	NOUN
issue-2936	205	30	,	,	PUNCT
issue-2936	205	31	supported	support	VERB
issue-2936	205	32	by	by	ADP
issue-2936	205	33	a	a	DET
issue-2936	205	34	multilayered	multilayere	VERB
issue-2936	205	35	system	system	NOUN
issue-2936	205	36	of	of	ADP
issue-2936	205	37	control	control	NOUN
issue-2936	205	38	including	include	VERB
issue-2936	205	39	both	both	CCONJ
issue-2936	205	40	internal	internal	ADJ
issue-2936	205	41	audits	audits	NOUN
issue-2936	205	42	within	within	ADP
issue-2936	205	43	institutions	institution	NOUN
issue-2936	205	44	and	and	CCONJ
issue-2936	205	45	external	external	ADJ
issue-2936	205	46	audits	audit	NOUN
issue-2936	205	47	assessing	assess	VERB
issue-2936	205	48	program	program	NOUN
issue-2936	205	49	performance	performance	NOUN
issue-2936	205	50	.	.	PUNCT
issue-2936	206	1	in	in	ADP
issue-2936	206	2	the	the	DET
issue-2936	206	3	united	united	PROPN
issue-2936	206	4	states	states	PROPN
issue-2936	206	5	,	,	PUNCT
issue-2936	206	6	experience	experience	NOUN
issue-2936	206	7	has	have	AUX
issue-2936	206	8	demonstrated	demonstrate	VERB
issue-2936	206	9	that	that	SCONJ
issue-2936	206	10	legislatively	legislatively	ADV
issue-2936	206	11	mandating	mandate	VERB
issue-2936	206	12	federal	federal	ADJ
issue-2936	206	13	agencies	agency	NOUN
issue-2936	206	14	to	to	PART
issue-2936	206	15	plan	plan	VERB
issue-2936	206	16	and	and	CCONJ
issue-2936	206	17	report	report	VERB
issue-2936	206	18	on	on	ADP
issue-2936	206	19	performance	performance	NOUN
issue-2936	206	20	outcomes	outcome	NOUN
issue-2936	206	21	(	(	PUNCT
issue-2936	206	22	e.g.	e.g.	ADV
issue-2936	206	23	,	,	PUNCT
issue-2936	206	24	the	the	DET
issue-2936	206	25	gpra	gpra	ADJ
issue-2936	206	26	framework	framework	NOUN
issue-2936	206	27	)	)	PUNCT
issue-2936	206	28	,	,	PUNCT
issue-2936	206	29	in	in	ADP
issue-2936	206	30	combination	combination	NOUN
issue-2936	206	31	with	with	ADP
issue-2936	206	32	the	the	DET
issue-2936	206	33	activities	activity	NOUN
issue-2936	206	34	of	of	ADP
issue-2936	206	35	a	a	DET
issue-2936	206	36	robust	robust	ADJ
issue-2936	206	37	independent	independent	ADJ
issue-2936	206	38	audit	audit	NOUN
issue-2936	206	39	institution	institution	NOUN
issue-2936	206	40	(	(	PUNCT
issue-2936	206	41	gao	gao	PROPN
issue-2936	206	42	)	)	PUNCT
issue-2936	206	43	,	,	PUNCT
issue-2936	206	44	yields	yield	VERB
issue-2936	206	45	substantial	substantial	ADJ
issue-2936	206	46	fiscal	fiscal	ADJ
issue-2936	206	47	benefits	benefit	NOUN
issue-2936	206	48	and	and	CCONJ
issue-2936	206	49	encourages	encourage	VERB
issue-2936	206	50	cost	cost	NOUN
issue-2936	206	51	-	-	PUNCT
issue-2936	206	52	saving	save	VERB
issue-2936	206	53	initiatives	initiative	NOUN
issue-2936	206	54	without	without	ADP
issue-2936	206	55	compromising	compromise	VERB
issue-2936	206	56	the	the	DET
issue-2936	206	57	delivery	delivery	NOUN
issue-2936	206	58	of	of	ADP
issue-2936	206	59	public	public	ADJ
issue-2936	206	60	services	service	NOUN
issue-2936	206	61	.	.	PUNCT
issue-2936	207	1	a	a	DET
issue-2936	207	2	common	common	ADJ
issue-2936	207	3	denominator	denominator	NOUN
issue-2936	207	4	is	be	AUX
issue-2936	207	5	identified	identify	VERB
issue-2936	207	6	in	in	ADP
issue-2936	207	7	both	both	DET
issue-2936	207	8	models	model	NOUN
issue-2936	207	9	:	:	PUNCT
issue-2936	207	10	transparency	transparency	NOUN
issue-2936	207	11	and	and	CCONJ
issue-2936	207	12	accountability	accountability	NOUN
issue-2936	207	13	are	be	AUX
issue-2936	207	14	regarded	regard	VERB
issue-2936	207	15	as	as	ADP
issue-2936	207	16	prerequisites	prerequisite	NOUN
issue-2936	207	17	for	for	ADP
issue-2936	207	18	achieving	achieve	VERB
issue-2936	207	19	efficiency	efficiency	NOUN
issue-2936	207	20	,	,	PUNCT
issue-2936	207	21	while	while	SCONJ
issue-2936	207	22	the	the	DET
issue-2936	207	23	role	role	NOUN
issue-2936	207	24	of	of	ADP
issue-2936	207	25	oversight	oversight	NOUN
issue-2936	207	26	is	be	AUX
issue-2936	207	27	evolving	evolve	VERB
issue-2936	207	28	from	from	ADP
issue-2936	207	29	the	the	DET
issue-2936	207	30	detection	detection	NOUN
issue-2936	207	31	of	of	ADP
issue-2936	207	32	violations	violation	NOUN
issue-2936	207	33	to	to	ADP
issue-2936	207	34	the	the	DET
issue-2936	207	35	assessment	assessment	NOUN
issue-2936	207	36	of	of	ADP
issue-2936	207	37	the	the	DET
issue-2936	207	38	effectiveness	effectiveness	NOUN
issue-2936	207	39	of	of	ADP
issue-2936	207	40	public	public	ADJ
issue-2936	207	41	programme	programme	NOUN
issue-2936	207	42	implementation	implementation	NOUN
issue-2936	207	43	.	.	PUNCT
issue-2936	208	1	in	in	ADP
issue-2936	208	2	the	the	DET
issue-2936	208	3	ukrainian	ukrainian	ADJ
issue-2936	208	4	context	context	NOUN
issue-2936	208	5	,	,	PUNCT
issue-2936	208	6	several	several	ADJ
issue-2936	208	7	key	key	ADJ
issue-2936	208	8	conclusions	conclusion	NOUN
issue-2936	208	9	can	can	AUX
issue-2936	208	10	be	be	AUX
issue-2936	208	11	drawn	draw	VERB
issue-2936	208	12	.	.	PUNCT
issue-2936	209	1	firstly	firstly	ADV
issue-2936	209	2	,	,	PUNCT
issue-2936	209	3	the	the	DET
issue-2936	209	4	legal	legal	ADJ
issue-2936	209	5	framework	framework	NOUN
issue-2936	209	6	for	for	ADP
issue-2936	209	7	ensuring	ensure	VERB
issue-2936	209	8	the	the	DET
issue-2936	209	9	efficient	efficient	ADJ
issue-2936	209	10	use	use	NOUN
issue-2936	209	11	of	of	ADP
issue-2936	209	12	budgetary	budgetary	ADJ
issue-2936	209	13	resources	resource	NOUN
issue-2936	209	14	requires	require	VERB
issue-2936	209	15	further	further	ADJ
issue-2936	209	16	development	development	NOUN
issue-2936	209	17	.	.	PUNCT
issue-2936	210	1	it	it	PRON
issue-2936	210	2	is	be	AUX
issue-2936	210	3	imperative	imperative	ADJ
issue-2936	210	4	to	to	PART
issue-2936	210	5	provide	provide	VERB
issue-2936	210	6	a	a	DET
issue-2936	210	7	more	more	ADV
issue-2936	210	8	precise	precise	ADJ
issue-2936	210	9	delineation	delineation	NOUN
issue-2936	210	10	of	of	ADP
issue-2936	210	11	methodologies	methodology	NOUN
issue-2936	210	12	for	for	ADP
issue-2936	210	13	performance	performance	NOUN
issue-2936	210	14	evaluation	evaluation	NOUN
issue-2936	210	15	in	in	ADP
issue-2936	210	16	both	both	DET
issue-2936	210	17	legislation	legislation	NOUN
issue-2936	210	18	and	and	CCONJ
issue-2936	210	19	subordinate	subordinate	ADJ
issue-2936	210	20	regulations	regulation	NOUN
issue-2936	210	21	.	.	PUNCT
issue-2936	211	1	furthermore	furthermore	ADV
issue-2936	211	2	,	,	PUNCT
issue-2936	211	3	it	it	PRON
issue-2936	211	4	is	be	AUX
issue-2936	211	5	essential	essential	ADJ
issue-2936	211	6	to	to	PART
issue-2936	211	7	mandate	mandate	VERB
issue-2936	211	8	the	the	DET
issue-2936	211	9	consideration	consideration	NOUN
issue-2936	211	10	of	of	ADP
issue-2936	211	11	such	such	ADJ
issue-2936	211	12	evaluations	evaluation	NOUN
issue-2936	211	13	when	when	SCONJ
issue-2936	211	14	formulating	formulate	VERB
issue-2936	211	15	subsequent	subsequent	ADJ
issue-2936	211	16	budgets	budget	NOUN
issue-2936	211	17	.	.	PUNCT
issue-2936	212	1	secondly	secondly	ADV
issue-2936	212	2	,	,	PUNCT
issue-2936	212	3	there	there	PRON
issue-2936	212	4	is	be	VERB
issue-2936	212	5	a	a	DET
issue-2936	212	6	necessity	necessity	NOUN
issue-2936	212	7	to	to	PART
issue-2936	212	8	strengthen	strengthen	VERB
issue-2936	212	9	the	the	DET
issue-2936	212	10	institutional	institutional	ADJ
issue-2936	212	11	capacity	capacity	NOUN
issue-2936	212	12	of	of	ADP
issue-2936	212	13	control	control	NOUN
issue-2936	212	14	bodies	body	NOUN
issue-2936	212	15	by	by	ADP
issue-2936	212	16	bestowing	bestow	VERB
issue-2936	212	17	upon	upon	SCONJ
issue-2936	212	18	them	they	PRON
issue-2936	212	19	sufficient	sufficient	ADJ
issue-2936	212	20	authority	authority	NOUN
issue-2936	212	21	and	and	CCONJ
issue-2936	212	22	resources	resource	NOUN
issue-2936	212	23	to	to	PART
issue-2936	212	24	conduct	conduct	VERB
issue-2936	212	25	performance	performance	NOUN
issue-2936	212	26	audits	audits	NOUN
issue-2936	212	27	,	,	PUNCT
issue-2936	212	28	and	and	CCONJ
issue-2936	212	29	by	by	ADP
issue-2936	212	30	ensuring	ensure	VERB
issue-2936	212	31	the	the	DET
issue-2936	212	32	actual	actual	ADJ
issue-2936	212	33	implementation	implementation	NOUN
issue-2936	212	34	of	of	ADP
issue-2936	212	35	their	their	PRON
issue-2936	212	36	recommendations	recommendation	NOUN
issue-2936	212	37	.	.	PUNCT
issue-2936	213	1	thirdly	thirdly	ADV
issue-2936	213	2	,	,	PUNCT
issue-2936	213	3	the	the	DET
issue-2936	213	4	active	active	ADJ
issue-2936	213	5	promotion	promotion	NOUN
issue-2936	213	6	of	of	ADP
issue-2936	213	7	best	good	ADJ
issue-2936	213	8	practices	practice	NOUN
issue-2936	213	9	is	be	AUX
issue-2936	213	10	essential	essential	ADJ
issue-2936	213	11	.	.	PUNCT
issue-2936	214	1	this	this	PRON
issue-2936	214	2	encompasses	encompass	VERB
issue-2936	214	3	the	the	DET
issue-2936	214	4	establishment	establishment	NOUN
issue-2936	214	5	of	of	ADP
issue-2936	214	6	internal	internal	ADJ
issue-2936	214	7	control	control	NOUN
issue-2936	214	8	systems	system	NOUN
issue-2936	214	9	within	within	ADP
issue-2936	214	10	spending	spending	NOUN
issue-2936	214	11	units	unit	NOUN
issue-2936	214	12	,	,	PUNCT
issue-2936	214	13	the	the	DET
issue-2936	214	14	utilisation	utilisation	NOUN
issue-2936	214	15	of	of	ADP
issue-2936	214	16	it	it	PRON
issue-2936	214	17	solutions	solution	VERB
issue-2936	214	18	to	to	PART
issue-2936	214	19	monitor	monitor	VERB
issue-2936	214	20	expenditures	expenditure	NOUN
issue-2936	214	21	and	and	CCONJ
issue-2936	214	22	outcomes	outcome	NOUN
issue-2936	214	23	in	in	ADP
issue-2936	214	24	real	real	ADJ
issue-2936	214	25	time	time	NOUN
issue-2936	214	26	,	,	PUNCT
issue-2936	214	27	and	and	CCONJ
issue-2936	214	28	the	the	DET
issue-2936	214	29	adaptation	adaptation	NOUN
issue-2936	214	30	of	of	ADP
issue-2936	214	31	eu	eu	PROPN
issue-2936	214	32	approaches	approach	NOUN
issue-2936	214	33	that	that	PRON
issue-2936	214	34	link	link	VERB
issue-2936	214	35	funding	funding	NOUN
issue-2936	214	36	to	to	ADP
issue-2936	214	37	performance	performance	NOUN
issue-2936	214	38	outcomes	outcome	NOUN
issue-2936	214	39	,	,	PUNCT
issue-2936	214	40	such	such	ADJ
issue-2936	214	41	as	as	ADP
issue-2936	214	42	through	through	ADP
issue-2936	214	43	pilot	pilot	NOUN
issue-2936	214	44	projects	project	NOUN
issue-2936	214	45	and	and	CCONJ
issue-2936	214	46	program	program	NOUN
issue-2936	214	47	rankings	ranking	NOUN
issue-2936	214	48	.	.	PUNCT
issue-2936	215	1	fourthly	fourthly	ADV
issue-2936	215	2	,	,	PUNCT
issue-2936	215	3	a	a	DET
issue-2936	215	4	shift	shift	NOUN
issue-2936	215	5	in	in	ADP
issue-2936	215	6	managerial	managerial	ADJ
issue-2936	215	7	culture	culture	NOUN
issue-2936	215	8	towards	towards	ADP
issue-2936	215	9	a	a	DET
issue-2936	215	10	results	result	NOUN
issue-2936	215	11	-	-	PUNCT
issue-2936	215	12	oriented	orient	VERB
issue-2936	215	13	approach	approach	NOUN
issue-2936	215	14	is	be	AUX
issue-2936	215	15	required	require	VERB
issue-2936	215	16	,	,	PUNCT
issue-2936	215	17	so	so	SCONJ
issue-2936	215	18	that	that	SCONJ
issue-2936	215	19	each	each	DET
issue-2936	215	20	public	public	ADJ
issue-2936	215	21	official	official	NOUN
issue-2936	215	22	understands	understand	VERB
issue-2936	215	23	that	that	SCONJ
issue-2936	215	24	their	their	PRON
issue-2936	215	25	task	task	NOUN
issue-2936	215	26	is	be	AUX
issue-2936	215	27	not	not	PART
issue-2936	215	28	merely	merely	ADV
issue-2936	215	29	to	to	PART
issue-2936	215	30	comply	comply	VERB
issue-2936	215	31	with	with	ADP
issue-2936	215	32	procedures	procedure	NOUN
issue-2936	215	33	,	,	PUNCT
issue-2936	215	34	but	but	CCONJ
issue-2936	215	35	to	to	PART
issue-2936	215	36	meet	meet	VERB
issue-2936	215	37	public	public	ADJ
issue-2936	215	38	needs	need	NOUN
issue-2936	215	39	using	use	VERB
issue-2936	215	40	the	the	DET
issue-2936	215	41	least	least	ADJ
issue-2936	215	42	amount	amount	NOUN
issue-2936	215	43	of	of	ADP
issue-2936	215	44	resources	resource	NOUN
issue-2936	215	45	possible	possible	ADJ
issue-2936	215	46	.	.	PUNCT
issue-2936	216	1	achieving	achieve	VERB
issue-2936	216	2	a	a	DET
issue-2936	216	3	balance	balance	NOUN
issue-2936	216	4	between	between	ADP
issue-2936	216	5	the	the	DET
issue-2936	216	6	efficient	efficient	ADJ
issue-2936	216	7	use	use	NOUN
issue-2936	216	8	of	of	ADP
issue-2936	216	9	budgetary	budgetary	ADJ
issue-2936	216	10	funds	fund	NOUN
issue-2936	216	11	and	and	CCONJ
issue-2936	216	12	the	the	DET
issue-2936	216	13	control	control	NOUN
issue-2936	216	14	over	over	ADP
issue-2936	216	15	their	their	PRON
issue-2936	216	16	spending	spending	NOUN
issue-2936	216	17	requires	require	VERB
issue-2936	216	18	a	a	DET
issue-2936	216	19	comprehensive	comprehensive	ADJ
issue-2936	216	20	strategy	strategy	NOUN
issue-2936	216	21	.	.	PUNCT
issue-2936	217	1	such	such	DET
issue-2936	217	2	a	a	DET
issue-2936	217	3	strategy	strategy	NOUN
issue-2936	217	4	must	must	AUX
issue-2936	217	5	include	include	VERB
issue-2936	217	6	legislative	legislative	ADJ
issue-2936	217	7	refinement	refinement	NOUN
issue-2936	217	8	,	,	PUNCT
issue-2936	217	9	the	the	DET
issue-2936	217	10	strengthening	strengthening	NOUN
issue-2936	217	11	of	of	ADP
issue-2936	217	12	control	control	NOUN
issue-2936	217	13	institutions	institution	NOUN
issue-2936	217	14	,	,	PUNCT
issue-2936	217	15	the	the	DET
issue-2936	217	16	implementation	implementation	NOUN
issue-2936	217	17	of	of	ADP
issue-2936	217	18	modern	modern	ADJ
issue-2936	217	19	budgeting	budgeting	NOUN
issue-2936	217	20	and	and	CCONJ
issue-2936	217	21	monitoring	monitoring	NOUN
issue-2936	217	22	practices	practice	NOUN
issue-2936	217	23	,	,	PUNCT
issue-2936	217	24	and	and	CCONJ
issue-2936	217	25	the	the	DET
issue-2936	217	26	fostering	fostering	NOUN
issue-2936	217	27	of	of	ADP
issue-2936	217	28	a	a	DET
issue-2936	217	29	culture	culture	NOUN
issue-2936	217	30	of	of	ADP
issue-2936	217	31	responsibility	responsibility	NOUN
issue-2936	217	32	and	and	CCONJ
issue-2936	217	33	transparency	transparency	NOUN
issue-2936	217	34	in	in	ADP
issue-2936	217	35	the	the	DET
issue-2936	217	36	field	field	NOUN
issue-2936	217	37	of	of	ADP
issue-2936	217	38	public	public	ADJ
issue-2936	217	39	finance	finance	NOUN
issue-2936	217	40	.	.	PUNCT
issue-2936	218	1	practical	practical	ADJ
issue-2936	218	2	recommendations	recommendation	NOUN
issue-2936	218	3	include	include	VERB
issue-2936	218	4	the	the	DET
issue-2936	218	5	development	development	NOUN
issue-2936	218	6	of	of	ADP
issue-2936	218	7	clear	clear	ADJ
issue-2936	218	8	criteria	criterion	NOUN
issue-2936	218	9	and	and	CCONJ
issue-2936	218	10	kpis	kpis	PROPN
issue-2936	218	11	for	for	ADP
issue-2936	218	12	budget	budget	NOUN
issue-2936	218	13	programmes	programme	NOUN
issue-2936	218	14	,	,	PUNCT
issue-2936	218	15	regular	regular	ADJ
issue-2936	218	16	publication	publication	NOUN
issue-2936	218	17	of	of	ADP
issue-2936	218	18	performance	performance	NOUN
issue-2936	218	19	information	information	NOUN
issue-2936	218	20	,	,	PUNCT
issue-2936	218	21	empowering	empower	VERB
issue-2936	218	22	financial	financial	ADJ
issue-2936	218	23	oversight	oversight	NOUN
issue-2936	218	24	bodies	body	NOUN
issue-2936	218	25	to	to	PART
issue-2936	218	26	not	not	PART
issue-2936	218	27	only	only	ADV
issue-2936	218	28	audit	audit	NOUN
issue-2936	218	29	but	but	CCONJ
issue-2936	218	30	also	also	ADV
issue-2936	218	31	advise	advise	VERB
issue-2936	218	32	budget	budget	NOUN
issue-2936	218	33	managers	manager	NOUN
issue-2936	218	34	on	on	ADP
issue-2936	218	35	baltic	baltic	ADJ
issue-2936	218	36	journal	journal	PROPN
issue-2936	218	37	of	of	ADP
issue-2936	218	38	economic	economic	ADJ
issue-2936	218	39	studies	study	NOUN
issue-2936	218	40	35	35	NUM
issue-2936	218	41	vol	vol	NOUN
issue-2936	218	42	.	.	PUNCT
issue-2936	218	43	11	11	NUM
issue-2936	219	1	no	no	NOUN
issue-2936	219	2	.	.	NOUN
issue-2936	220	1	3	3	NUM
issue-2936	220	2	,	,	PUNCT
issue-2936	220	3	2025	2025	NUM
issue-2936	220	4	improving	improve	VERB
issue-2936	220	5	efficiency	efficiency	NOUN
issue-2936	220	6	,	,	PUNCT
issue-2936	220	7	and	and	CCONJ
issue-2936	220	8	introducing	introduce	VERB
issue-2936	220	9	mechanisms	mechanism	NOUN
issue-2936	220	10	for	for	ADP
issue-2936	220	11	parliamentary	parliamentary	ADJ
issue-2936	220	12	oversight	oversight	NOUN
issue-2936	220	13	of	of	ADP
issue-2936	220	14	audit	audit	NOUN
issue-2936	220	15	recommendation	recommendation	NOUN
issue-2936	220	16	implementation	implementation	NOUN
issue-2936	220	17	.	.	PUNCT
issue-2936	221	1	future	future	ADJ
issue-2936	221	2	research	research	NOUN
issue-2936	221	3	perspectives	perspective	NOUN
issue-2936	221	4	lie	lie	VERB
issue-2936	221	5	in	in	ADP
issue-2936	221	6	a	a	DET
issue-2936	221	7	more	more	ADJ
issue-2936	221	8	in	in	ADP
issue-2936	221	9	-	-	PUNCT
issue-2936	221	10	depth	depth	NOUN
issue-2936	221	11	exploration	exploration	NOUN
issue-2936	221	12	of	of	ADP
issue-2936	221	13	specific	specific	ADJ
issue-2936	221	14	aspects	aspect	NOUN
issue-2936	221	15	of	of	ADP
issue-2936	221	16	the	the	DET
issue-2936	221	17	economic	economic	ADJ
issue-2936	221	18	and	and	CCONJ
issue-2936	221	19	legal	legal	ADJ
issue-2936	221	20	regime	regime	NOUN
issue-2936	221	21	of	of	ADP
issue-2936	221	22	public	public	ADJ
issue-2936	221	23	funds	fund	NOUN
issue-2936	221	24	.	.	PUNCT
issue-2936	222	1	it	it	PRON
issue-2936	222	2	is	be	AUX
issue-2936	222	3	important	important	ADJ
issue-2936	222	4	to	to	PART
issue-2936	222	5	note	note	VERB
issue-2936	222	6	that	that	SCONJ
issue-2936	222	7	the	the	DET
issue-2936	222	8	development	development	NOUN
issue-2936	222	9	of	of	ADP
issue-2936	222	10	quantitative	quantitative	ADJ
issue-2936	222	11	models	model	NOUN
issue-2936	222	12	for	for	ADP
issue-2936	222	13	evaluating	evaluate	VERB
issue-2936	222	14	the	the	DET
issue-2936	222	15	return	return	NOUN
issue-2936	222	16	on	on	ADP
issue-2936	222	17	public	public	ADJ
issue-2936	222	18	investments	investment	NOUN
issue-2936	222	19	across	across	ADP
issue-2936	222	20	various	various	ADJ
issue-2936	222	21	sectors	sector	NOUN
issue-2936	222	22	,	,	PUNCT
issue-2936	222	23	as	as	ADV
issue-2936	222	24	well	well	ADV
issue-2936	222	25	as	as	ADP
issue-2936	222	26	the	the	DET
issue-2936	222	27	integration	integration	NOUN
issue-2936	222	28	of	of	ADP
issue-2936	222	29	such	such	ADJ
issue-2936	222	30	models	model	NOUN
issue-2936	222	31	into	into	ADP
issue-2936	222	32	the	the	DET
issue-2936	222	33	budgeting	budgeting	NOUN
issue-2936	222	34	process	process	NOUN
issue-2936	222	35	,	,	PUNCT
issue-2936	222	36	merits	merit	VERB
issue-2936	222	37	attention	attention	NOUN
issue-2936	222	38	.	.	PUNCT
issue-2936	223	1	the	the	DET
issue-2936	223	2	study	study	NOUN
issue-2936	223	3	of	of	ADP
issue-2936	223	4	behavioural	behavioural	ADJ
issue-2936	223	5	factors	factor	NOUN
issue-2936	223	6	,	,	PUNCT
issue-2936	223	7	including	include	VERB
issue-2936	223	8	the	the	DET
issue-2936	223	9	motivation	motivation	NOUN
issue-2936	223	10	of	of	ADP
issue-2936	223	11	public	public	ADJ
issue-2936	223	12	officials	official	NOUN
issue-2936	223	13	and	and	CCONJ
issue-2936	223	14	the	the	DET
issue-2936	223	15	influence	influence	NOUN
issue-2936	223	16	of	of	ADP
issue-2936	223	17	societal	societal	ADJ
issue-2936	223	18	oversight	oversight	NOUN
issue-2936	223	19	,	,	PUNCT
issue-2936	223	20	on	on	ADP
issue-2936	223	21	expenditure	expenditure	NOUN
issue-2936	223	22	efficiency	efficiency	NOUN
issue-2936	223	23	is	be	AUX
issue-2936	223	24	also	also	ADV
issue-2936	223	25	of	of	ADP
issue-2936	223	26	high	high	ADJ
issue-2936	223	27	relevance	relevance	NOUN
issue-2936	223	28	.	.	PUNCT
issue-2936	224	1	furthermore	furthermore	ADV
issue-2936	224	2	,	,	PUNCT
issue-2936	224	3	the	the	DET
issue-2936	224	4	issue	issue	NOUN
issue-2936	224	5	of	of	ADP
issue-2936	224	6	digitalisation	digitalisation	NOUN
issue-2936	224	7	in	in	ADP
issue-2936	224	8	financial	financial	ADJ
issue-2936	224	9	control	control	NOUN
issue-2936	224	10	merits	merit	VERB
issue-2936	224	11	particular	particular	ADJ
issue-2936	224	12	attention	attention	NOUN
issue-2936	224	13	,	,	PUNCT
issue-2936	224	14	especially	especially	ADV
issue-2936	224	15	with	with	ADP
issue-2936	224	16	regard	regard	NOUN
issue-2936	224	17	to	to	ADP
issue-2936	224	18	the	the	DET
issue-2936	224	19	utilisation	utilisation	NOUN
issue-2936	224	20	of	of	ADP
issue-2936	224	21	e	e	NOUN
issue-2936	224	22	-	-	NOUN
issue-2936	224	23	governance	governance	NOUN
issue-2936	224	24	systems	system	NOUN
issue-2936	224	25	,	,	PUNCT
issue-2936	224	26	big	big	ADJ
issue-2936	224	27	data	datum	NOUN
issue-2936	224	28	,	,	PUNCT
issue-2936	224	29	and	and	CCONJ
issue-2936	224	30	artificial	artificial	ADJ
issue-2936	224	31	intelligence	intelligence	NOUN
issue-2936	224	32	to	to	PART
issue-2936	224	33	monitor	monitor	VERB
issue-2936	224	34	fund	fund	NOUN
issue-2936	224	35	flows	flow	NOUN
issue-2936	224	36	and	and	CCONJ
issue-2936	224	37	predict	predict	VERB
issue-2936	224	38	the	the	DET
issue-2936	224	39	risks	risk	NOUN
issue-2936	224	40	of	of	ADP
issue-2936	224	41	inefficiency	inefficiency	NOUN
issue-2936	224	42	.	.	PUNCT
issue-2936	225	1	the	the	DET
issue-2936	225	2	advancement	advancement	NOUN
issue-2936	225	3	of	of	ADP
issue-2936	225	4	research	research	NOUN
issue-2936	225	5	in	in	ADP
issue-2936	225	6	these	these	DET
issue-2936	225	7	directions	direction	NOUN
issue-2936	225	8	will	will	AUX
issue-2936	225	9	contribute	contribute	VERB
issue-2936	225	10	to	to	ADP
issue-2936	225	11	the	the	DET
issue-2936	225	12	development	development	NOUN
issue-2936	225	13	of	of	ADP
issue-2936	225	14	more	more	ADV
issue-2936	225	15	effective	effective	ADJ
issue-2936	225	16	mechanisms	mechanism	NOUN
issue-2936	225	17	for	for	ADP
issue-2936	225	18	managing	manage	VERB
issue-2936	225	19	public	public	ADJ
issue-2936	225	20	finances	finance	NOUN
issue-2936	225	21	,	,	PUNCT
issue-2936	225	22	ultimately	ultimately	ADV
issue-2936	225	23	ensuring	ensure	VERB
issue-2936	225	24	a	a	DET
issue-2936	225	25	sustainable	sustainable	ADJ
issue-2936	225	26	balance	balance	NOUN
issue-2936	225	27	between	between	ADP
issue-2936	225	28	the	the	DET
issue-2936	225	29	effectiveness	effectiveness	NOUN
issue-2936	225	30	of	of	ADP
issue-2936	225	31	budget	budget	NOUN
issue-2936	225	32	expenditures	expenditure	NOUN
issue-2936	225	33	and	and	CCONJ
issue-2936	225	34	robust	robust	ADJ
issue-2936	225	35	accountability	accountability	NOUN
issue-2936	225	36	in	in	ADP
issue-2936	225	37	the	the	DET
issue-2936	225	38	interest	interest	NOUN
issue-2936	225	39	of	of	ADP
issue-2936	225	40	long	long	ADJ
issue-2936	225	41	-	-	PUNCT
issue-2936	225	42	term	term	NOUN
issue-2936	225	43	economic	economic	ADJ
issue-2936	225	44	development	development	NOUN
issue-2936	225	45	.	.	PUNCT
issue-2936	226	1	references	reference	NOUN
issue-2936	226	2	:	:	PUNCT
issue-2936	226	3	the	the	DET
issue-2936	226	4	accounting	accounting	PROPN
issue-2936	226	5	chamber	chamber	PROPN
issue-2936	226	6	of	of	ADP
issue-2936	226	7	ukraine	ukraine	PROPN
issue-2936	226	8	(	(	PUNCT
issue-2936	226	9	2023	2023	NUM
issue-2936	226	10	)	)	PUNCT
issue-2936	226	11	.	.	PUNCT
issue-2936	227	1	accounting	accounting	PROPN
issue-2936	227	2	chamber	chamber	PROPN
issue-2936	227	3	report	report	NOUN
issue-2936	227	4	2023	2023	NUM
issue-2936	227	5	.	.	PUNCT
issue-2936	228	1	available	available	ADJ
issue-2936	228	2	at	at	ADP
issue-2936	228	3	:	:	PUNCT
issue-2936	228	4	https://rp.gov.ua/	https://rp.gov.ua/	X
issue-2936	228	5	upload	upload	NOUN
issue-2936	228	6	-	-	PUNCT
issue-2936	228	7	files	file	NOUN
issue-2936	228	8	/	/	SYM
issue-2936	228	9	activity	activity	NOUN
issue-2936	228	10	/	/	SYM
issue-2936	228	11	reports/2023	reports/2023	NOUN
issue-2936	228	12	/	/	SYM
issue-2936	228	13	zvit_rp_2023.pdf	zvit_rp_2023.pdf	NOUN
issue-2936	228	14	bowling	bowling	NOUN
issue-2936	228	15	,	,	PUNCT
issue-2936	228	16	t.	t.	PROPN
issue-2936	228	17	(	(	PUNCT
issue-2936	228	18	2024	2024	NUM
issue-2936	228	19	,	,	PUNCT
issue-2936	228	20	november	november	PROPN
issue-2936	228	21	15	15	NUM
issue-2936	228	22	)	)	PUNCT
issue-2936	228	23	.	.	PUNCT
issue-2936	229	1	performance	performance	NOUN
issue-2936	229	2	and	and	CCONJ
issue-2936	229	3	accountability	accountability	NOUN
issue-2936	229	4	report	report	NOUN
issue-2936	229	5	,	,	PUNCT
issue-2936	229	6	fiscal	fiscal	ADJ
issue-2936	229	7	year	year	NOUN
issue-2936	229	8	2024	2024	NUM
issue-2936	229	9	.	.	PUNCT
issue-2936	230	1	u.s	u.s	PROPN
issue-2936	230	2	.	.	PROPN
issue-2936	230	3	government	government	NOUN
issue-2936	230	4	accountability	accountability	NOUN
issue-2936	230	5	office	office	NOUN
issue-2936	230	6	.	.	PUNCT
issue-2936	231	1	available	available	ADJ
issue-2936	231	2	at	at	ADP
issue-2936	231	3	:	:	PUNCT
issue-2936	231	4	https://www.gao.gov/products/gao-25-900570	https://www.gao.gov/products/gao-25-900570	PROPN
issue-2936	231	5	the	the	DET
issue-2936	231	6	resolution	resolution	NOUN
issue-2936	231	7	of	of	ADP
issue-2936	231	8	the	the	DET
issue-2936	231	9	cabinet	cabinet	NOUN
issue-2936	231	10	of	of	ADP
issue-2936	231	11	ministers	minister	NOUN
issue-2936	231	12	of	of	ADP
issue-2936	231	13	ukraine	ukraine	NOUN
issue-2936	231	14	"	"	PUNCT
issue-2936	231	15	on	on	ADP
issue-2936	231	16	efficient	efficient	ADJ
issue-2936	231	17	use	use	NOUN
issue-2936	231	18	of	of	ADP
issue-2936	231	19	public	public	ADJ
issue-2936	231	20	funds	fund	NOUN
issue-2936	231	21	"	"	PUNCT
issue-2936	231	22	no	no	NOUN
issue-2936	231	23	.	.	NOUN
issue-2936	231	24	710	710	NUM
issue-2936	231	25	dated	date	VERB
issue-2936	231	26	october	october	PROPN
issue-2936	231	27	11	11	NUM
issue-2936	231	28	,	,	PUNCT
issue-2936	231	29	2016	2016	NUM
issue-2936	231	30	.	.	PUNCT
issue-2936	232	1	available	available	ADJ
issue-2936	232	2	at	at	ADP
issue-2936	232	3	:	:	PUNCT
issue-2936	232	4	https://zakon.rada.gov.ua/laws/show/710-2016-%d0%bf#text	https://zakon.rada.gov.ua/laws/show/710-2016-%d0%bf#text	NUM
issue-2936	232	5	the	the	DET
issue-2936	232	6	committee	committee	NOUN
issue-2936	232	7	on	on	ADP
issue-2936	232	8	budget	budget	NOUN
issue-2936	232	9	issues	issue	NOUN
issue-2936	232	10	of	of	ADP
issue-2936	232	11	the	the	DET
issue-2936	232	12	verkhovna	verkhovna	NOUN
issue-2936	232	13	rada	rada	PROPN
issue-2936	232	14	of	of	ADP
issue-2936	232	15	ukraine	ukraine	PROPN
issue-2936	232	16	(	(	PUNCT
issue-2936	232	17	2025	2025	NUM
issue-2936	232	18	,	,	PUNCT
issue-2936	232	19	may	may	AUX
issue-2936	232	20	30	30	NUM
issue-2936	232	21	)	)	PUNCT
issue-2936	232	22	.	.	PUNCT
issue-2936	233	1	the	the	DET
issue-2936	233	2	committee	committee	NOUN
issue-2936	233	3	on	on	ADP
issue-2936	233	4	budget	budget	NOUN
issue-2936	233	5	issues	issue	NOUN
issue-2936	233	6	reviewed	review	VERB
issue-2936	233	7	the	the	DET
issue-2936	233	8	report	report	NOUN
issue-2936	233	9	of	of	ADP
issue-2936	233	10	the	the	DET
issue-2936	233	11	accounting	accounting	NOUN
issue-2936	233	12	chamber	chamber	NOUN
issue-2936	233	13	for	for	ADP
issue-2936	233	14	2024	2024	NUM
issue-2936	233	15	.	.	PUNCT
issue-2936	234	1	available	available	ADJ
issue-2936	234	2	at	at	ADP
issue-2936	234	3	:	:	PUNCT
issue-2936	234	4	https://budget.rada.gov.ua/news/	https://budget.rada.gov.ua/news/	PROPN
issue-2936	234	5	rah_palata	rah_palata	PROPN
issue-2936	234	6	/	/	SYM
issue-2936	234	7	zvit_diyaln_rp/79942.html	zvit_diyaln_rp/79942.html	NUM
issue-2936	234	8	corti	corti	PROPN
issue-2936	234	9	,	,	PUNCT
issue-2936	234	10	f.	f.	PROPN
issue-2936	234	11	(	(	PUNCT
issue-2936	234	12	2023	2023	NUM
issue-2936	234	13	,	,	PUNCT
issue-2936	234	14	november	november	PROPN
issue-2936	234	15	01	01	NUM
issue-2936	234	16	)	)	PUNCT
issue-2936	234	17	.	.	PUNCT
issue-2936	235	1	performance	performance	NOUN
issue-2936	235	2	framework	framework	NOUN
issue-2936	235	3	for	for	ADP
issue-2936	235	4	the	the	DET
issue-2936	235	5	eu	eu	PROPN
issue-2936	235	6	budget	budget	NOUN
issue-2936	235	7	.	.	PUNCT
issue-2936	236	1	ceps	ceps	PROPN
issue-2936	236	2	.	.	PROPN
issue-2936	236	3	available	available	ADJ
issue-2936	236	4	at	at	ADP
issue-2936	236	5	:	:	PUNCT
issue-2936	236	6	https://www.ceps.eu/ceps-projects/the-performance-framework-for-the-eu-budget	https://www.ceps.eu/ceps-projects/the-performance-framework-for-the-eu-budget	PROPN
issue-2936	236	7	european	european	PROPN
issue-2936	236	8	union	union	PROPN
issue-2936	236	9	(	(	PUNCT
issue-2936	236	10	2021	2021	NUM
issue-2936	236	11	)	)	PUNCT
issue-2936	236	12	.	.	PUNCT
issue-2936	237	1	the	the	DET
issue-2936	237	2	performance	performance	NOUN
issue-2936	237	3	framework	framework	NOUN
issue-2936	237	4	for	for	ADP
issue-2936	237	5	the	the	DET
issue-2936	237	6	eu	eu	PROPN
issue-2936	237	7	budget	budget	NOUN
issue-2936	237	8	,	,	PUNCT
issue-2936	237	9	under	under	ADP
issue-2936	237	10	the	the	DET
issue-2936	237	11	2021–2027	2021–2027	NUM
issue-2936	237	12	multiannual	multiannual	ADJ
issue-2936	237	13	financial	financial	ADJ
issue-2936	237	14	framework	framework	NOUN
issue-2936	237	15	.	.	PUNCT
issue-2936	238	1	volume	volume	NOUN
issue-2936	238	2	i	i	PRON
issue-2936	238	3	,	,	PUNCT
issue-2936	238	4	communication	communication	NOUN
issue-2936	238	5	.	.	PUNCT
issue-2936	239	1	luxembourg	luxembourg	PROPN
issue-2936	239	2	:	:	PUNCT
issue-2936	240	1	publications	publication	NOUN
issue-2936	240	2	office	office	NOUN
issue-2936	240	3	of	of	ADP
issue-2936	240	4	the	the	DET
issue-2936	240	5	european	european	PROPN
issue-2936	240	6	union	union	PROPN
issue-2936	240	7	.	.	PUNCT
issue-2936	241	1	available	available	ADJ
issue-2936	241	2	at	at	ADP
issue-2936	241	3	:	:	PUNCT
issue-2936	241	4	https://op.europa.eu/en/publication-detail/-/publication/deeebc89-cf16-11eb-ac72-01aa75ed	https://op.europa.eu/en/publication-detail/-/publication/deeebc89-cf16-11eb-ac72-01aa75ed	PROPN
issue-2936	241	5	71a1	71a1	NUM
issue-2936	241	6	/	/	SYM
issue-2936	241	7	language	language	NOUN
issue-2936	241	8	-	-	PUNCT
issue-2936	241	9	en	en	X
issue-2936	241	10	gpra	gpra	PROPN
issue-2936	241	11	modernisation	modernisation	PROPN
issue-2936	241	12	act	act	NOUN
issue-2936	241	13	of	of	ADP
issue-2936	241	14	2010	2010	NUM
issue-2936	241	15	,	,	PUNCT
issue-2936	241	16	public	public	ADJ
issue-2936	241	17	law	law	NOUN
issue-2936	241	18	111	111	NUM
issue-2936	241	19	-	-	SYM
issue-2936	241	20	352	352	NUM
issue-2936	241	21	(	(	PUNCT
issue-2936	241	22	2010	2010	NUM
issue-2936	241	23	)	)	PUNCT
issue-2936	241	24	.	.	PUNCT
issue-2936	242	1	available	available	ADJ
issue-2936	242	2	at	at	ADP
issue-2936	242	3	:	:	PUNCT
issue-2936	242	4	https://www.congress.gov/111/	https://www.congress.gov/111/	NOUN
issue-2936	242	5	plaws	plaw	NOUN
issue-2936	242	6	/	/	SYM
issue-2936	242	7	publ352	publ352	NOUN
issue-2936	242	8	/	/	SYM
issue-2936	242	9	plaw-111publ352.pdf	plaw-111publ352.pdf	PRON
issue-2936	242	10	kreshchenko	kreshchenko	PROPN
issue-2936	242	11	,	,	PUNCT
issue-2936	242	12	i.	i.	PROPN
issue-2936	242	13	(	(	PUNCT
issue-2936	242	14	2017	2017	NUM
issue-2936	242	15	)	)	PUNCT
issue-2936	242	16	.	.	PUNCT
issue-2936	243	1	assessment	assessment	NOUN
issue-2936	243	2	of	of	ADP
issue-2936	243	3	the	the	DET
issue-2936	243	4	effectiveness	effectiveness	NOUN
issue-2936	243	5	of	of	ADP
issue-2936	243	6	the	the	DET
issue-2936	243	7	use	use	NOUN
issue-2936	243	8	of	of	ADP
issue-2936	243	9	budget	budget	NOUN
issue-2936	243	10	funds	fund	NOUN
issue-2936	243	11	and	and	CCONJ
issue-2936	243	12	control	control	NOUN
issue-2936	243	13	over	over	ADP
issue-2936	243	14	compliance	compliance	NOUN
issue-2936	243	15	with	with	ADP
issue-2936	243	16	budget	budget	NOUN
issue-2936	243	17	legislation	legislation	NOUN
issue-2936	243	18	.	.	PUNCT
issue-2936	244	1	fincontrolnew	fincontrolnew	ADJ
issue-2936	244	2	,	,	PUNCT
issue-2936	244	3	(	(	PUNCT
issue-2936	244	4	11	11	NUM
issue-2936	244	5	)	)	PUNCT
issue-2936	244	6	,	,	PUNCT
issue-2936	244	7	pp	pp	ADP
issue-2936	244	8	.	.	PUNCT
issue-2936	245	1	26–32	26–32	X
issue-2936	245	2	.	.	PUNCT
issue-2936	245	3	available	available	ADJ
issue-2936	245	4	at	at	ADP
issue-2936	245	5	:	:	PUNCT
issue-2936	245	6	https://fincontrolnew.com.ua/	https://fincontrolnew.com.ua/	PROPN
issue-2936	245	7	attachments/94821ec4	attachments/94821ec4	VERB
issue-2936	245	8	-	-	PUNCT
issue-2936	245	9	ee6d-4cf5	ee6d-4cf5	NOUN
issue-2936	245	10	-	-	PUNCT
issue-2936	245	11	aab5	aab5	NOUN
issue-2936	245	12	-	-	PUNCT
issue-2936	245	13	895fd6be1a69_2017%20-%2011_26	895fd6be1a69_2017%20-%2011_26	NUM
issue-2936	245	14	-	-	PUNCT
issue-2936	245	15	32.pdf	32.pdf	VERB
issue-2936	245	16	the	the	DET
issue-2936	245	17	order	order	NOUN
issue-2936	245	18	of	of	ADP
issue-2936	245	19	the	the	DET
issue-2936	245	20	ministry	ministry	PROPN
issue-2936	245	21	of	of	ADP
issue-2936	245	22	finance	finance	PROPN
issue-2936	245	23	of	of	ADP
issue-2936	245	24	ukraine	ukraine	NOUN
issue-2936	245	25	"	"	PUNCT
issue-2936	245	26	on	on	ADP
issue-2936	245	27	approval	approval	NOUN
issue-2936	245	28	of	of	ADP
issue-2936	245	29	methodological	methodological	ADJ
issue-2936	245	30	recommendations	recommendation	NOUN
issue-2936	245	31	for	for	ADP
issue-2936	245	32	evaluating	evaluate	VERB
issue-2936	245	33	the	the	DET
issue-2936	245	34	effectiveness	effectiveness	NOUN
issue-2936	245	35	of	of	ADP
issue-2936	245	36	budget	budget	NOUN
issue-2936	245	37	programmes	programme	NOUN
issue-2936	245	38	"	"	PUNCT
issue-2936	245	39	no	no	NOUN
issue-2936	245	40	.	.	PROPN
issue-2936	245	41	608	608	NUM
issue-2936	245	42	of	of	ADP
issue-2936	245	43	may	may	PROPN
issue-2936	245	44	17	17	NUM
issue-2936	245	45	,	,	PUNCT
issue-2936	245	46	2011	2011	NUM
issue-2936	245	47	.	.	PUNCT
issue-2936	246	1	available	available	ADJ
issue-2936	246	2	at	at	ADP
issue-2936	246	3	:	:	PUNCT
issue-2936	246	4	https://zakon.rada.gov.ua/rada/	https://zakon.rada.gov.ua/rada/	ADJ
issue-2936	246	5	show	show	NOUN
issue-2936	246	6	/	/	SYM
issue-2936	246	7	v0608201	v0608201	NUM
issue-2936	246	8	-	-	PUNCT
issue-2936	246	9	11#text	11#text	NUM
issue-2936	246	10	pinckney	pinckney	NOUN
issue-2936	246	11	,	,	PUNCT
issue-2936	246	12	c.	c.	PROPN
issue-2936	246	13	(	(	PUNCT
issue-2936	246	14	2015	2015	NUM
issue-2936	246	15	,	,	PUNCT
issue-2936	246	16	december	december	PROPN
issue-2936	246	17	27	27	NUM
issue-2936	246	18	)	)	PUNCT
issue-2936	246	19	.	.	PUNCT
issue-2936	247	1	government	government	NOUN
issue-2936	247	2	performance	performance	NOUN
issue-2936	247	3	results	result	NOUN
issue-2936	247	4	act	act	VERB
issue-2936	247	5	.	.	PUNCT
issue-2936	248	1	national	national	PROPN
issue-2936	248	2	park	park	PROPN
issue-2936	248	3	service	service	PROPN
issue-2936	248	4	.	.	PUNCT
issue-2936	249	1	available	available	ADJ
issue-2936	249	2	at	at	ADP
issue-2936	249	3	:	:	PUNCT
issue-2936	249	4	https://www.nps.gov/chpi/learn/management/gpra.htm	https://www.nps.gov/chpi/learn/management/gpra.htm	NOUN
issue-2936	249	5	pysmenna	pysmenna	NOUN
issue-2936	249	6	,	,	PUNCT
issue-2936	249	7	t.	t.	PROPN
issue-2936	249	8	(	(	PUNCT
issue-2936	249	9	n.d	n.d	PROPN
issue-2936	249	10	.	.	PROPN
issue-2936	249	11	)	)	PUNCT
issue-2936	249	12	.	.	PUNCT
issue-2936	250	1	kryterii	kryterii	VERB
issue-2936	250	2	otsinky	otsinky	ADJ
issue-2936	250	3	planuvannia	planuvannia	NOUN
issue-2936	250	4	ta	ta	PROPN
issue-2936	250	5	vykorystannia	vykorystannia	PROPN
issue-2936	250	6	biudzhetnykh	biudzhetnykh	PROPN
issue-2936	250	7	koshtiv	koshtiv	PROPN
issue-2936	251	1	[	[	X
issue-2936	251	2	criteria	criterion	NOUN
issue-2936	251	3	for	for	ADP
issue-2936	251	4	evaluating	evaluate	VERB
issue-2936	251	5	the	the	DET
issue-2936	251	6	planning	planning	NOUN
issue-2936	251	7	and	and	CCONJ
issue-2936	251	8	use	use	NOUN
issue-2936	251	9	of	of	ADP
issue-2936	251	10	budget	budget	NOUN
issue-2936	251	11	funds	fund	NOUN
issue-2936	251	12	]	]	PUNCT
issue-2936	251	13	.	.	PUNCT
issue-2936	252	1	available	available	ADJ
issue-2936	252	2	at	at	ADP
issue-2936	252	3	:	:	PUNCT
issue-2936	252	4	https://surl.li/cjydbg	https://surl.li/cjydbg	X
issue-2936	252	5	the	the	DET
issue-2936	252	6	budget	budget	NOUN
issue-2936	252	7	code	code	NOUN
issue-2936	252	8	of	of	ADP
issue-2936	252	9	ukraine	ukraine	PROPN
issue-2936	252	10	(	(	PUNCT
issue-2936	252	11	2010	2010	NUM
issue-2936	252	12	)	)	PUNCT
issue-2936	252	13	.	.	PUNCT
issue-2936	253	1	bulletin	bulletin	NOUN
issue-2936	253	2	of	of	ADP
issue-2936	253	3	the	the	DET
issue-2936	253	4	verkhovna	verkhovna	NOUN
issue-2936	253	5	rada	rada	PROPN
issue-2936	253	6	(	(	PUNCT
issue-2936	253	7	bvr	bvr	PROPN
issue-2936	253	8	)	)	PUNCT
issue-2936	253	9	no	no	NOUN
issue-2936	253	10	.	.	PUNCT
issue-2936	254	1	2456	2456	NUM
issue-2936	254	2	-	-	PUNCT
issue-2936	254	3	vi	vi	PROPN
issue-2936	254	4	of	of	ADP
issue-2936	254	5	july	july	PROPN
issue-2936	254	6	8	8	NUM
issue-2936	254	7	,	,	PUNCT
issue-2936	254	8	2010	2010	NUM
issue-2936	254	9	.	.	PUNCT
issue-2936	255	1	available	available	ADJ
issue-2936	255	2	at	at	ADP
issue-2936	255	3	:	:	PUNCT
issue-2936	255	4	https://zakon.rada.gov.ua/laws/show/2456-17#text	https://zakon.rada.gov.ua/laws/show/2456-17#text	NOUN
issue-2936	255	5	received	receive	VERB
issue-2936	255	6	on	on	ADP
issue-2936	255	7	:	:	PUNCT
issue-2936	255	8	27th	27th	NOUN
issue-2936	255	9	of	of	ADP
issue-2936	255	10	april	april	PROPN
issue-2936	255	11	,	,	PUNCT
issue-2936	255	12	2025	2025	NUM
issue-2936	255	13	accepted	accept	VERB
issue-2936	255	14	on	on	ADP
issue-2936	255	15	:	:	PUNCT
issue-2936	255	16	12th	12th	NOUN
issue-2936	255	17	of	of	ADP
issue-2936	255	18	june	june	PROPN
issue-2936	255	19	,	,	PUNCT
issue-2936	255	20	2025	2025	NUM
issue-2936	255	21	published	publish	VERB
issue-2936	255	22	on	on	ADP
issue-2936	255	23	:	:	PUNCT
issue-2936	255	24	09th	09th	ADJ
issue-2936	255	25	of	of	ADP
issue-2936	255	26	july	july	PROPN
issue-2936	255	27	,	,	PUNCT
issue-2936	255	28	2025	2025	NUM