id sid tid token lemma pos issue-294 1 1 baltic baltic PROPN issue-294 1 2 journal journal PROPN issue-294 1 3 of of ADP issue-294 1 4 economic economic ADJ issue-294 1 5 studies study NOUN issue-294 1 6 268 268 NUM issue-294 1 7 vol vol NOUN issue-294 1 8 . . PUNCT issue-294 2 1 3 3 NUM issue-294 2 2 , , PUNCT issue-294 2 3 no no INTJ issue-294 2 4 . . NOUN issue-294 2 5 5 5 NUM issue-294 2 6 , , PUNCT issue-294 2 7 2017 2017 NUM issue-294 2 8 corresponding correspond VERB issue-294 2 9 author author NOUN issue-294 2 10 : : PUNCT issue-294 2 11 1 1 NUM issue-294 2 12 department department NOUN issue-294 2 13 of of ADP issue-294 2 14 accounting accounting NOUN issue-294 2 15 and and CCONJ issue-294 2 16 taxing taxing NOUN issue-294 2 17 , , PUNCT issue-294 2 18 zaporizhzhia zaporizhzhia PROPN issue-294 2 19 national national PROPN issue-294 2 20 technical technical PROPN issue-294 2 21 university university PROPN issue-294 2 22 . . PUNCT issue-294 3 1 e e X issue-294 3 2 - - NOUN issue-294 3 3 mail mail NOUN issue-294 3 4 : : PUNCT issue-294 3 5 m.irina.y@mail.ru m.irina.y@mail.ru PROPN issue-294 3 6 2 2 NUM issue-294 3 7 department department NOUN issue-294 3 8 of of ADP issue-294 3 9 accounting accounting NOUN issue-294 3 10 , , PUNCT issue-294 3 11 analysis analysis NOUN issue-294 3 12 , , PUNCT issue-294 3 13 taxation taxation NOUN issue-294 3 14 and and CCONJ issue-294 3 15 audit audit NOUN issue-294 3 16 , , PUNCT issue-294 3 17 zaporizhzhia zaporizhzhia PROPN issue-294 3 18 state state PROPN issue-294 3 19 engineering engineering PROPN issue-294 3 20 academy academy PROPN issue-294 3 21 . . PUNCT issue-294 4 1 e e X issue-294 4 2 - - NOUN issue-294 4 3 mail mail NOUN issue-294 4 4 : : PUNCT issue-294 4 5 tanya_zp_zgia@ukr.net tanya_zp_zgia@ukr.net NOUN issue-294 4 6 doi doi NOUN issue-294 4 7 : : PUNCT issue-294 4 8 http://dx.doi.org/10.30525/2256-0742/2017-3-5-268-275 http://dx.doi.org/10.30525/2256-0742/2017-3-5-268-275 PROPN issue-294 4 9 accounting accounting PROPN issue-294 4 10 and and CCONJ issue-294 4 11 analytical analytical ADJ issue-294 4 12 procurement procurement NOUN issue-294 4 13 of of ADP issue-294 4 14 state state PROPN issue-294 4 15 financial financial ADJ issue-294 4 16 control control NOUN issue-294 4 17 and and CCONJ issue-294 4 18 directions direction NOUN issue-294 4 19 of of ADP issue-294 4 20 its its PRON issue-294 4 21 implementation implementation NOUN issue-294 4 22 in in ADP issue-294 4 23 ukraine ukraine PROPN issue-294 4 24 iryna iryna NOUN issue-294 4 25 maksymenko1 maksymenko1 PROPN issue-294 4 26 , , PUNCT issue-294 4 27 tatyana tatyana PROPN issue-294 4 28 melikhova2 melikhova2 PROPN issue-294 4 29 zaporizhzhia zaporizhzhia PROPN issue-294 4 30 national national PROPN issue-294 4 31 technical technical PROPN issue-294 4 32 university university PROPN issue-294 4 33 , , PUNCT issue-294 4 34 ukraine ukraine PROPN issue-294 4 35 abstract abstract NOUN issue-294 4 36 . . PUNCT issue-294 5 1 the the DET issue-294 5 2 growth growth NOUN issue-294 5 3 of of ADP issue-294 5 4 the the DET issue-294 5 5 constructive constructive ADJ issue-294 5 6 role role NOUN issue-294 5 7 of of ADP issue-294 5 8 public public ADJ issue-294 5 9 financial financial ADJ issue-294 5 10 control control NOUN issue-294 5 11 in in ADP issue-294 5 12 management management NOUN issue-294 5 13 is be AUX issue-294 5 14 a a DET issue-294 5 15 logical logical ADJ issue-294 5 16 consequence consequence NOUN issue-294 5 17 of of ADP issue-294 5 18 the the DET issue-294 5 19 modernization modernization NOUN issue-294 5 20 of of ADP issue-294 5 21 the the DET issue-294 5 22 established establish VERB issue-294 5 23 system system NOUN issue-294 5 24 of of ADP issue-294 5 25 state state NOUN issue-294 5 26 financial financial ADJ issue-294 5 27 control control NOUN issue-294 5 28 and and CCONJ issue-294 5 29 necessitates necessitate VERB issue-294 5 30 an an DET issue-294 5 31 update update NOUN issue-294 5 32 of of ADP issue-294 5 33 the the DET issue-294 5 34 ideology ideology NOUN issue-294 5 35 and and CCONJ issue-294 5 36 paradigmatic paradigmatic ADJ issue-294 5 37 principles principle NOUN issue-294 5 38 of of ADP issue-294 5 39 state state NOUN issue-294 5 40 financial financial ADJ issue-294 5 41 control control NOUN issue-294 5 42 . . PUNCT issue-294 6 1 a a DET issue-294 6 2 retrospective retrospective ADJ issue-294 6 3 review review NOUN issue-294 6 4 of of ADP issue-294 6 5 the the DET issue-294 6 6 theoretical theoretical ADJ issue-294 6 7 and and CCONJ issue-294 6 8 practical practical ADJ issue-294 6 9 aspects aspect NOUN issue-294 6 10 of of ADP issue-294 6 11 the the DET issue-294 6 12 methodology methodology NOUN issue-294 6 13 and and CCONJ issue-294 6 14 organization organization NOUN issue-294 6 15 in in ADP issue-294 6 16 the the DET issue-294 6 17 state state NOUN issue-294 6 18 financial financial ADJ issue-294 6 19 control control NOUN issue-294 6 20 of of ADP issue-294 6 21 ukraine ukraine PROPN issue-294 6 22 suggests suggest VERB issue-294 6 23 that that SCONJ issue-294 6 24 in in ADP issue-294 6 25 the the DET issue-294 6 26 scientific scientific ADJ issue-294 6 27 environment environment NOUN issue-294 6 28 these these DET issue-294 6 29 issues issue NOUN issue-294 6 30 are be AUX issue-294 6 31 studied study VERB issue-294 6 32 extensively extensively ADV issue-294 6 33 . . PUNCT issue-294 7 1 however however ADV issue-294 7 2 , , PUNCT issue-294 7 3 despite despite SCONJ issue-294 7 4 the the DET issue-294 7 5 scientific scientific ADJ issue-294 7 6 and and CCONJ issue-294 7 7 practical practical ADJ issue-294 7 8 value value NOUN issue-294 7 9 of of ADP issue-294 7 10 these these DET issue-294 7 11 works work NOUN issue-294 7 12 , , PUNCT issue-294 7 13 the the DET issue-294 7 14 question question NOUN issue-294 7 15 of of ADP issue-294 7 16 the the DET issue-294 7 17 possible possible ADJ issue-294 7 18 modernization modernization NOUN issue-294 7 19 of of ADP issue-294 7 20 the the DET issue-294 7 21 modern modern ADJ issue-294 7 22 system system NOUN issue-294 7 23 of of ADP issue-294 7 24 state state NOUN issue-294 7 25 financial financial ADJ issue-294 7 26 control control NOUN issue-294 7 27 in in ADP issue-294 7 28 the the DET issue-294 7 29 conditions condition NOUN issue-294 7 30 of of ADP issue-294 7 31 ukraine ukraine NOUN issue-294 7 32 ’s ’s PART issue-294 7 33 integration integration NOUN issue-294 7 34 into into ADP issue-294 7 35 the the DET issue-294 7 36 world world NOUN issue-294 7 37 economic economic ADJ issue-294 7 38 system system NOUN issue-294 7 39 remains remain VERB issue-294 7 40 unresolved unresolved ADJ issue-294 7 41 for for ADP issue-294 7 42 the the DET issue-294 7 43 time time NOUN issue-294 7 44 being be AUX issue-294 7 45 and and CCONJ issue-294 7 46 is be AUX issue-294 7 47 still still ADV issue-294 7 48 the the DET issue-294 7 49 subject subject NOUN issue-294 7 50 of of ADP issue-294 7 51 lively lively ADJ issue-294 7 52 discussions discussion NOUN issue-294 7 53 . . PUNCT issue-294 8 1 the the DET issue-294 8 2 subject subject NOUN issue-294 8 3 of of ADP issue-294 8 4 the the DET issue-294 8 5 study study NOUN issue-294 8 6 is be AUX issue-294 8 7 theoretical theoretical ADJ issue-294 8 8 and and CCONJ issue-294 8 9 methodological methodological ADJ issue-294 8 10 principles principle NOUN issue-294 8 11 and and CCONJ issue-294 8 12 methods method NOUN issue-294 8 13 for for ADP issue-294 8 14 the the DET issue-294 8 15 implementation implementation NOUN issue-294 8 16 of of ADP issue-294 8 17 state state NOUN issue-294 8 18 financial financial ADJ issue-294 8 19 control control NOUN issue-294 8 20 , , PUNCT issue-294 8 21 as as ADV issue-294 8 22 well well ADV issue-294 8 23 as as ADP issue-294 8 24 the the DET issue-294 8 25 results result NOUN issue-294 8 26 of of ADP issue-294 8 27 the the DET issue-294 8 28 activities activity NOUN issue-294 8 29 of of ADP issue-294 8 30 the the DET issue-294 8 31 state state NOUN issue-294 8 32 audit audit NOUN issue-294 8 33 office office NOUN issue-294 8 34 of of ADP issue-294 8 35 ukraine ukraine NOUN issue-294 8 36 for for ADP issue-294 8 37 2017 2017 NUM issue-294 8 38 . . PUNCT issue-294 9 1 the the DET issue-294 9 2 purpose purpose NOUN issue-294 9 3 of of ADP issue-294 9 4 the the DET issue-294 9 5 study study NOUN issue-294 9 6 is be AUX issue-294 9 7 to to PART issue-294 9 8 substantiate substantiate VERB issue-294 9 9 the the DET issue-294 9 10 theoretical theoretical ADJ issue-294 9 11 positions position NOUN issue-294 9 12 of of ADP issue-294 9 13 the the DET issue-294 9 14 system system NOUN issue-294 9 15 of of ADP issue-294 9 16 state state NOUN issue-294 9 17 financial financial ADJ issue-294 9 18 control control NOUN issue-294 9 19 in in ADP issue-294 9 20 ukraine ukraine NOUN issue-294 9 21 , , PUNCT issue-294 9 22 to to PART issue-294 9 23 analyse analyse VERB issue-294 9 24 the the DET issue-294 9 25 activity activity NOUN issue-294 9 26 of of ADP issue-294 9 27 the the DET issue-294 9 28 state state NOUN issue-294 9 29 audit audit NOUN issue-294 9 30 service service NOUN issue-294 9 31 of of ADP issue-294 9 32 ukraine ukraine NOUN issue-294 9 33 for for ADP issue-294 9 34 2017 2017 NUM issue-294 9 35 , , PUNCT issue-294 9 36 and and CCONJ issue-294 9 37 to to PART issue-294 9 38 suggest suggest VERB issue-294 9 39 ways way NOUN issue-294 9 40 to to PART issue-294 9 41 improve improve VERB issue-294 9 42 it it PRON issue-294 9 43 . . PUNCT issue-294 10 1 to to PART issue-294 10 2 achieve achieve VERB issue-294 10 3 the the DET issue-294 10 4 research research NOUN issue-294 10 5 goal goal NOUN issue-294 10 6 , , PUNCT issue-294 10 7 the the DET issue-294 10 8 following follow VERB issue-294 10 9 questions question NOUN issue-294 10 10 are be AUX issue-294 10 11 addressed address VERB issue-294 10 12 and and CCONJ issue-294 10 13 solved solve VERB issue-294 10 14 : : PUNCT issue-294 10 15 the the DET issue-294 10 16 analysis analysis NOUN issue-294 10 17 of of ADP issue-294 10 18 the the DET issue-294 10 19 activity activity NOUN issue-294 10 20 of of ADP issue-294 10 21 the the DET issue-294 10 22 state state NOUN issue-294 10 23 audit audit NOUN issue-294 10 24 service service NOUN issue-294 10 25 of of ADP issue-294 10 26 ukraine ukraine NOUN issue-294 10 27 was be AUX issue-294 10 28 carried carry VERB issue-294 10 29 out out ADP issue-294 10 30 , , PUNCT issue-294 10 31 based base VERB issue-294 10 32 on on ADP issue-294 10 33 the the DET issue-294 10 34 results result NOUN issue-294 10 35 of of ADP issue-294 10 36 which which PRON issue-294 10 37 the the DET issue-294 10 38 financial financial ADJ issue-294 10 39 impropriety impropriety NOUN issue-294 10 40 and and CCONJ issue-294 10 41 state state NOUN issue-294 10 42 of of ADP issue-294 10 43 its its PRON issue-294 10 44 elimination elimination NOUN issue-294 10 45 for for ADP issue-294 10 46 2017 2017 NUM issue-294 10 47 were be AUX issue-294 10 48 described describe VERB issue-294 10 49 ; ; PUNCT issue-294 10 50 the the DET issue-294 10 51 analysis analysis NOUN issue-294 10 52 revealed reveal VERB issue-294 10 53 an an DET issue-294 10 54 increased increase VERB issue-294 10 55 attention attention NOUN issue-294 10 56 to to ADP issue-294 10 57 the the DET issue-294 10 58 organization organization NOUN issue-294 10 59 of of ADP issue-294 10 60 an an DET issue-294 10 61 effective effective ADJ issue-294 10 62 system system NOUN issue-294 10 63 of of ADP issue-294 10 64 financial financial ADJ issue-294 10 65 control control NOUN issue-294 10 66 of of ADP issue-294 10 67 budgetary budgetary ADJ issue-294 10 68 institutions institution NOUN issue-294 10 69 , , PUNCT issue-294 10 70 the the DET issue-294 10 71 continuous continuous ADJ issue-294 10 72 improvement improvement NOUN issue-294 10 73 of of ADP issue-294 10 74 mechanisms mechanism NOUN issue-294 10 75 of of ADP issue-294 10 76 management management NOUN issue-294 10 77 and and CCONJ issue-294 10 78 control control NOUN issue-294 10 79 over over ADP issue-294 10 80 budgetary budgetary ADJ issue-294 10 81 funds fund NOUN issue-294 10 82 . . PUNCT issue-294 11 1 method method NOUN issue-294 11 2 . . PUNCT issue-294 12 1 to to PART issue-294 12 2 achieve achieve VERB issue-294 12 3 the the DET issue-294 12 4 defined define VERB issue-294 12 5 goal goal NOUN issue-294 12 6 , , PUNCT issue-294 12 7 a a DET issue-294 12 8 complex complex NOUN issue-294 12 9 of of ADP issue-294 12 10 general general ADJ issue-294 12 11 scientific scientific ADJ issue-294 12 12 and and CCONJ issue-294 12 13 special special ADJ issue-294 12 14 methods method NOUN issue-294 12 15 was be AUX issue-294 12 16 used use VERB issue-294 12 17 : : PUNCT issue-294 12 18 the the DET issue-294 12 19 method method NOUN issue-294 12 20 of of ADP issue-294 12 21 system system NOUN issue-294 12 22 analysis analysis NOUN issue-294 12 23 and and CCONJ issue-294 12 24 complex complex ADJ issue-294 12 25 structures structure NOUN issue-294 12 26 formalization formalization NOUN issue-294 12 27 ; ; PUNCT issue-294 12 28 generalization generalization NOUN issue-294 12 29 and and CCONJ issue-294 12 30 scientific scientific ADJ issue-294 12 31 abstraction abstraction NOUN issue-294 12 32 ; ; PUNCT issue-294 12 33 statistical statistical ADJ issue-294 12 34 method method NOUN issue-294 12 35 of of ADP issue-294 12 36 data datum NOUN issue-294 12 37 processing processing NOUN issue-294 12 38 , , PUNCT issue-294 12 39 grouping group VERB issue-294 12 40 method method NOUN issue-294 12 41 . . PUNCT issue-294 13 1 results result NOUN issue-294 13 2 . . PUNCT issue-294 14 1 however however ADV issue-294 14 2 , , PUNCT issue-294 14 3 despite despite SCONJ issue-294 14 4 the the DET issue-294 14 5 scientific scientific ADJ issue-294 14 6 and and CCONJ issue-294 14 7 practical practical ADJ issue-294 14 8 value value NOUN issue-294 14 9 of of ADP issue-294 14 10 these these DET issue-294 14 11 works work NOUN issue-294 14 12 , , PUNCT issue-294 14 13 the the DET issue-294 14 14 question question NOUN issue-294 14 15 of of ADP issue-294 14 16 the the DET issue-294 14 17 possible possible ADJ issue-294 14 18 modernization modernization NOUN issue-294 14 19 of of ADP issue-294 14 20 the the DET issue-294 14 21 modern modern ADJ issue-294 14 22 system system NOUN issue-294 14 23 of of ADP issue-294 14 24 state state NOUN issue-294 14 25 financial financial ADJ issue-294 14 26 control control NOUN issue-294 14 27 in in ADP issue-294 14 28 the the DET issue-294 14 29 conditions condition NOUN issue-294 14 30 of of ADP issue-294 14 31 civilization civilization NOUN issue-294 14 32 and and CCONJ issue-294 14 33 formation formation NOUN issue-294 14 34 transformation transformation NOUN issue-294 14 35 of of ADP issue-294 14 36 society society NOUN issue-294 14 37 through through ADP issue-294 14 38 the the DET issue-294 14 39 establishment establishment NOUN issue-294 14 40 of of ADP issue-294 14 41 paradigmatic paradigmatic ADJ issue-294 14 42 principles principle NOUN issue-294 14 43 of of ADP issue-294 14 44 public public ADJ issue-294 14 45 audit audit NOUN issue-294 14 46 , , PUNCT issue-294 14 47 which which PRON issue-294 14 48 are be AUX issue-294 14 49 already already ADV issue-294 14 50 typical typical ADJ issue-294 14 51 of of ADP issue-294 14 52 most most ADV issue-294 14 53 highly highly ADV issue-294 14 54 developed develop VERB issue-294 14 55 countries country NOUN issue-294 14 56 of of ADP issue-294 14 57 the the DET issue-294 14 58 world world NOUN issue-294 14 59 , , PUNCT issue-294 14 60 remain remain VERB issue-294 14 61 in in ADP issue-294 14 62 ukraine ukraine NOUN issue-294 14 63 today today NOUN issue-294 14 64 finally finally ADV issue-294 14 65 unresolved unresolve VERB issue-294 14 66 and and CCONJ issue-294 14 67 still still ADV issue-294 14 68 the the DET issue-294 14 69 subject subject NOUN issue-294 14 70 of of ADP issue-294 14 71 lively lively ADJ issue-294 14 72 discussions discussion NOUN issue-294 14 73 . . PUNCT issue-294 15 1 conclusions conclusion NOUN issue-294 15 2 . . PUNCT issue-294 16 1 an an DET issue-294 16 2 important important ADJ issue-294 16 3 requirement requirement NOUN issue-294 16 4 for for ADP issue-294 16 5 the the DET issue-294 16 6 construction construction NOUN issue-294 16 7 of of ADP issue-294 16 8 a a DET issue-294 16 9 modern modern ADJ issue-294 16 10 system system NOUN issue-294 16 11 of of ADP issue-294 16 12 state state NOUN issue-294 16 13 financial financial ADJ issue-294 16 14 control control NOUN issue-294 16 15 at at ADP issue-294 16 16 all all DET issue-294 16 17 levels level NOUN issue-294 16 18 of of ADP issue-294 16 19 management management NOUN issue-294 16 20 is be AUX issue-294 16 21 the the DET issue-294 16 22 implementation implementation NOUN issue-294 16 23 of of ADP issue-294 16 24 control control NOUN issue-294 16 25 on on ADP issue-294 16 26 the the DET issue-294 16 27 basis basis NOUN issue-294 16 28 of of ADP issue-294 16 29 ensuring ensure VERB issue-294 16 30 a a DET issue-294 16 31 clear clear ADJ issue-294 16 32 interaction interaction NOUN issue-294 16 33 and and CCONJ issue-294 16 34 coordination coordination NOUN issue-294 16 35 of of ADP issue-294 16 36 efforts effort NOUN issue-294 16 37 of of ADP issue-294 16 38 all all DET issue-294 16 39 participants participant NOUN issue-294 16 40 in in ADP issue-294 16 41 financial financial ADJ issue-294 16 42 and and CCONJ issue-294 16 43 budgetary budgetary ADJ issue-294 16 44 relations relation NOUN issue-294 16 45 to to PART issue-294 16 46 solve solve VERB issue-294 16 47 tasks task NOUN issue-294 16 48 of of ADP issue-294 16 49 state state NOUN issue-294 16 50 financial financial ADJ issue-294 16 51 control control NOUN issue-294 16 52 . . PUNCT issue-294 17 1 the the DET issue-294 17 2 modern modern ADJ issue-294 17 3 system system NOUN issue-294 17 4 of of ADP issue-294 17 5 public public ADJ issue-294 17 6 financial financial ADJ issue-294 17 7 control control NOUN issue-294 17 8 should should AUX issue-294 17 9 be be AUX issue-294 17 10 designed design VERB issue-294 17 11 in in ADP issue-294 17 12 such such DET issue-294 17 13 a a DET issue-294 17 14 way way NOUN issue-294 17 15 that that PRON issue-294 17 16 it it PRON issue-294 17 17 can can AUX issue-294 17 18 be be AUX issue-294 17 19 quickly quickly ADV issue-294 17 20 and and CCONJ issue-294 17 21 effectively effectively ADV issue-294 17 22 adjusted adjust VERB issue-294 17 23 to to ADP issue-294 17 24 the the DET issue-294 17 25 solution solution NOUN issue-294 17 26 of of ADP issue-294 17 27 new new ADJ issue-294 17 28 challenges challenge NOUN issue-294 17 29 . . PUNCT issue-294 18 1 thus thus ADV issue-294 18 2 , , PUNCT issue-294 18 3 only only ADV issue-294 18 4 the the DET issue-294 18 5 complex complex ADJ issue-294 18 6 realization realization NOUN issue-294 18 7 of of ADP issue-294 18 8 the the DET issue-294 18 9 measures measure NOUN issue-294 18 10 specified specify VERB issue-294 18 11 in in ADP issue-294 18 12 the the DET issue-294 18 13 study study NOUN issue-294 18 14 will will AUX issue-294 18 15 provide provide VERB issue-294 18 16 the the DET issue-294 18 17 best good ADJ issue-294 18 18 effect effect NOUN issue-294 18 19 from from ADP issue-294 18 20 their their PRON issue-294 18 21 introduction introduction NOUN issue-294 18 22 . . PUNCT issue-294 19 1 in in ADP issue-294 19 2 view view NOUN issue-294 19 3 of of ADP issue-294 19 4 this this PRON issue-294 19 5 , , PUNCT issue-294 19 6 the the DET issue-294 19 7 need need NOUN issue-294 19 8 to to PART issue-294 19 9 improve improve VERB issue-294 19 10 the the DET issue-294 19 11 system system NOUN issue-294 19 12 of of ADP issue-294 19 13 public public ADJ issue-294 19 14 financial financial ADJ issue-294 19 15 control control NOUN issue-294 19 16 is be AUX issue-294 19 17 particularly particularly ADV issue-294 19 18 urgent urgent ADJ issue-294 19 19 and and CCONJ issue-294 19 20 relevant relevant ADJ issue-294 19 21 . . PUNCT issue-294 20 1 this this DET issue-294 20 2 contribution contribution NOUN issue-294 20 3 was be AUX issue-294 20 4 supported support VERB issue-294 20 5 by by ADP issue-294 20 6 research research NOUN issue-294 20 7 work work NOUN issue-294 20 8 of of ADP issue-294 20 9 the the DET issue-294 20 10 department department NOUN issue-294 20 11 of of ADP issue-294 20 12 accounting accounting NOUN issue-294 20 13 and and CCONJ issue-294 20 14 taxing taxing NOUN issue-294 20 15 of of ADP issue-294 20 16 the the DET issue-294 20 17 zaporizhzhia zaporizhzhia PROPN issue-294 20 18 national national PROPN issue-294 20 19 technical technical PROPN issue-294 20 20 university university PROPN issue-294 20 21 no no INTJ issue-294 20 22 . . PUNCT issue-294 21 1 0115u004682 0115u004682 NOUN issue-294 21 2 “ " PUNCT issue-294 21 3 transformation transformation NOUN issue-294 21 4 of of ADP issue-294 21 5 accounting accounting NOUN issue-294 21 6 , , PUNCT issue-294 21 7 analysis analysis NOUN issue-294 21 8 , , PUNCT issue-294 21 9 and and CCONJ issue-294 21 10 audit audit NOUN issue-294 21 11 methods method NOUN issue-294 21 12 in in ADP issue-294 21 13 the the DET issue-294 21 14 context context NOUN issue-294 21 15 of of ADP issue-294 21 16 integration integration NOUN issue-294 21 17 processes process NOUN issue-294 21 18 in in ADP issue-294 21 19 ukraine ukraine NOUN issue-294 21 20 ” " PUNCT issue-294 21 21 . . PUNCT issue-294 22 1 key key ADJ issue-294 22 2 words word NOUN issue-294 22 3 : : PUNCT issue-294 22 4 budgetary budgetary ADJ issue-294 22 5 institution institution NOUN issue-294 22 6 , , PUNCT issue-294 22 7 budgetary budgetary ADJ issue-294 22 8 funds fund NOUN issue-294 22 9 , , PUNCT issue-294 22 10 state state NOUN issue-294 22 11 financial financial ADJ issue-294 22 12 control control NOUN issue-294 22 13 , , PUNCT issue-294 22 14 state state NOUN issue-294 22 15 audit audit NOUN issue-294 22 16 service service NOUN issue-294 22 17 of of ADP issue-294 22 18 ukraine ukraine NOUN issue-294 22 19 , , PUNCT issue-294 22 20 taxes taxis NOUN issue-294 22 21 . . PUNCT issue-294 23 1 jel jel PROPN issue-294 23 2 classification classification PROPN issue-294 23 3 : : PUNCT issue-294 23 4 e44 e44 PROPN issue-294 23 5 , , PUNCT issue-294 23 6 e60 e60 PROPN issue-294 23 7 , , PUNCT issue-294 23 8 e69 e69 NUM issue-294 23 9 , , PUNCT issue-294 23 10 g18 g18 PROPN issue-294 23 11 , , PUNCT issue-294 23 12 g20 g20 NOUN issue-294 23 13 baltic baltic PROPN issue-294 23 14 journal journal PROPN issue-294 23 15 of of ADP issue-294 23 16 economic economic ADJ issue-294 23 17 studies study NOUN issue-294 23 18 269 269 NUM issue-294 23 19 vol vol NOUN issue-294 23 20 . . PUNCT issue-294 24 1 3 3 NUM issue-294 24 2 , , PUNCT issue-294 24 3 no no INTJ issue-294 24 4 . . NOUN issue-294 24 5 5 5 NUM issue-294 24 6 , , PUNCT issue-294 24 7 2017 2017 NUM issue-294 24 8 1 1 NUM issue-294 24 9 . . PUNCT issue-294 25 1 introduction introduction NOUN issue-294 25 2 one one NUM issue-294 25 3 of of ADP issue-294 25 4 the the DET issue-294 25 5 main main ADJ issue-294 25 6 problems problem NOUN issue-294 25 7 that that PRON issue-294 25 8 governments government NOUN issue-294 25 9 across across ADP issue-294 25 10 the the DET issue-294 25 11 world world NOUN issue-294 25 12 are be AUX issue-294 25 13 likely likely ADJ issue-294 25 14 to to PART issue-294 25 15 face face VERB issue-294 25 16 is be AUX issue-294 25 17 the the DET issue-294 25 18 lack lack NOUN issue-294 25 19 of of ADP issue-294 25 20 budget budget NOUN issue-294 25 21 resources resource NOUN issue-294 25 22 for for ADP issue-294 25 23 the the DET issue-294 25 24 state state NOUN issue-294 25 25 to to PART issue-294 25 26 fully fully ADV issue-294 25 27 fulfil fulfil VERB issue-294 25 28 its its PRON issue-294 25 29 functions function NOUN issue-294 25 30 and and CCONJ issue-294 25 31 to to PART issue-294 25 32 ensure ensure VERB issue-294 25 33 the the DET issue-294 25 34 provision provision NOUN issue-294 25 35 of of ADP issue-294 25 36 constitutionally constitutionally ADV issue-294 25 37 mandated mandate VERB issue-294 25 38 civil civil ADJ issue-294 25 39 rights right NOUN issue-294 25 40 . . PUNCT issue-294 26 1 this this PRON issue-294 26 2 sets set VERB issue-294 26 3 a a DET issue-294 26 4 task task NOUN issue-294 26 5 before before ADP issue-294 26 6 all all DET issue-294 26 7 the the DET issue-294 26 8 state state NOUN issue-294 26 9 structures structure NOUN issue-294 26 10 , , PUNCT issue-294 26 11 which which PRON issue-294 26 12 involved involve VERB issue-294 26 13 in in ADP issue-294 26 14 the the DET issue-294 26 15 budget budget NOUN issue-294 26 16 process process NOUN issue-294 26 17 : : PUNCT issue-294 26 18 ensuring ensure VERB issue-294 26 19 the the DET issue-294 26 20 targeted target VERB issue-294 26 21 and and CCONJ issue-294 26 22 efficient efficient ADJ issue-294 26 23 allocation allocation NOUN issue-294 26 24 of of ADP issue-294 26 25 budget budget NOUN issue-294 26 26 funds fund NOUN issue-294 26 27 . . PUNCT issue-294 27 1 the the DET issue-294 27 2 strengthening strengthening NOUN issue-294 27 3 of of ADP issue-294 27 4 financial financial ADJ issue-294 27 5 control control NOUN issue-294 27 6 from from ADP issue-294 27 7 the the DET issue-294 27 8 state state NOUN issue-294 27 9 for for ADP issue-294 27 10 rational rational ADJ issue-294 27 11 and and CCONJ issue-294 27 12 efficient efficient ADJ issue-294 27 13 use use NOUN issue-294 27 14 of of ADP issue-294 27 15 financial financial ADJ issue-294 27 16 and and CCONJ issue-294 27 17 material material ADJ issue-294 27 18 resources resource NOUN issue-294 27 19 by by ADP issue-294 27 20 budget budget NOUN issue-294 27 21 institutions institution NOUN issue-294 27 22 is be AUX issue-294 27 23 becoming become VERB issue-294 27 24 a a DET issue-294 27 25 top top ADJ issue-294 27 26 priority priority NOUN issue-294 27 27 in in ADP issue-294 27 28 recent recent ADJ issue-294 27 29 years year NOUN issue-294 27 30 , , PUNCT issue-294 27 31 as as SCONJ issue-294 27 32 the the DET issue-294 27 33 number number NOUN issue-294 27 34 of of ADP issue-294 27 35 violations violation NOUN issue-294 27 36 in in ADP issue-294 27 37 the the DET issue-294 27 38 budget budget NOUN issue-294 27 39 sphere sphere NOUN issue-294 27 40 remains remain VERB issue-294 27 41 so so ADV issue-294 27 42 significant significant ADJ issue-294 27 43 that that SCONJ issue-294 27 44 it it PRON issue-294 27 45 requires require VERB issue-294 27 46 continuous continuous ADJ issue-294 27 47 monitoring monitoring NOUN issue-294 27 48 of of ADP issue-294 27 49 the the DET issue-294 27 50 budget budget NOUN issue-294 27 51 funds fund NOUN issue-294 27 52 management management NOUN issue-294 27 53 efficiency efficiency NOUN issue-294 27 54 . . PUNCT issue-294 28 1 the the DET issue-294 28 2 growth growth NOUN issue-294 28 3 of of ADP issue-294 28 4 the the DET issue-294 28 5 constructive constructive ADJ issue-294 28 6 role role NOUN issue-294 28 7 of of ADP issue-294 28 8 public public ADJ issue-294 28 9 financial financial ADJ issue-294 28 10 control control NOUN issue-294 28 11 in in ADP issue-294 28 12 management management NOUN issue-294 28 13 is be AUX issue-294 28 14 a a DET issue-294 28 15 logical logical ADJ issue-294 28 16 consequence consequence NOUN issue-294 28 17 of of ADP issue-294 28 18 the the DET issue-294 28 19 modernization modernization NOUN issue-294 28 20 of of ADP issue-294 28 21 the the DET issue-294 28 22 established establish VERB issue-294 28 23 system system NOUN issue-294 28 24 of of ADP issue-294 28 25 state state NOUN issue-294 28 26 financial financial ADJ issue-294 28 27 control control NOUN issue-294 28 28 and and CCONJ issue-294 28 29 necessitates necessitate VERB issue-294 28 30 an an DET issue-294 28 31 update update NOUN issue-294 28 32 of of ADP issue-294 28 33 the the DET issue-294 28 34 ideology ideology NOUN issue-294 28 35 and and CCONJ issue-294 28 36 paradigmatic paradigmatic ADJ issue-294 28 37 principles principle NOUN issue-294 28 38 of of ADP issue-294 28 39 state state NOUN issue-294 28 40 financial financial ADJ issue-294 28 41 control control NOUN issue-294 28 42 . . PUNCT issue-294 29 1 a a DET issue-294 29 2 retrospective retrospective ADJ issue-294 29 3 review review NOUN issue-294 29 4 of of ADP issue-294 29 5 the the DET issue-294 29 6 theoretical theoretical ADJ issue-294 29 7 and and CCONJ issue-294 29 8 practical practical ADJ issue-294 29 9 aspects aspect NOUN issue-294 29 10 of of ADP issue-294 29 11 the the DET issue-294 29 12 methodology methodology NOUN issue-294 29 13 and and CCONJ issue-294 29 14 organization organization NOUN issue-294 29 15 in in ADP issue-294 29 16 the the DET issue-294 29 17 state state NOUN issue-294 29 18 financial financial ADJ issue-294 29 19 control control NOUN issue-294 29 20 of of ADP issue-294 29 21 ukraine ukraine PROPN issue-294 29 22 suggests suggest VERB issue-294 29 23 that that SCONJ issue-294 29 24 in in ADP issue-294 29 25 the the DET issue-294 29 26 scientific scientific ADJ issue-294 29 27 environment environment NOUN issue-294 29 28 these these DET issue-294 29 29 issues issue NOUN issue-294 29 30 are be AUX issue-294 29 31 studied study VERB issue-294 29 32 extensively extensively ADV issue-294 29 33 . . PUNCT issue-294 30 1 particularly particularly ADV issue-294 30 2 important important ADJ issue-294 30 3 in in ADP issue-294 30 4 this this DET issue-294 30 5 area area NOUN issue-294 30 6 are be AUX issue-294 30 7 the the DET issue-294 30 8 works work NOUN issue-294 30 9 of of ADP issue-294 30 10 i. i. PROPN issue-294 30 11 basantsov basantsov PROPN issue-294 30 12 ( ( PUNCT issue-294 30 13 basantsov basantsov PROPN issue-294 30 14 , , PUNCT issue-294 30 15 2014 2014 NUM issue-294 30 16 : : PUNCT issue-294 30 17 78 78 NUM issue-294 30 18 - - SYM issue-294 30 19 81 81 NUM issue-294 30 20 ) ) PUNCT issue-294 30 21 , , PUNCT issue-294 30 22 who who PRON issue-294 30 23 deals deal VERB issue-294 30 24 with with ADP issue-294 30 25 the the DET issue-294 30 26 issues issue NOUN issue-294 30 27 of of ADP issue-294 30 28 independent independent ADJ issue-294 30 29 external external ADJ issue-294 30 30 audit audit NOUN issue-294 30 31 in in ADP issue-294 30 32 the the DET issue-294 30 33 system system NOUN issue-294 30 34 of of ADP issue-294 30 35 public public ADJ issue-294 30 36 administration administration NOUN issue-294 30 37 , , PUNCT issue-294 30 38 as as ADV issue-294 30 39 well well ADV issue-294 30 40 as as ADP issue-294 30 41 strategic strategic ADJ issue-294 30 42 directions direction NOUN issue-294 30 43 of of ADP issue-294 30 44 modernization modernization NOUN issue-294 30 45 of of ADP issue-294 30 46 state state NOUN issue-294 30 47 financial financial ADJ issue-294 30 48 control control NOUN issue-294 30 49 ; ; PUNCT issue-294 30 50 f. f. PROPN issue-294 30 51 butynets butynets PROPN issue-294 30 52 , , PUNCT issue-294 30 53 in in ADP issue-294 30 54 the the DET issue-294 30 55 field field NOUN issue-294 30 56 of of ADP issue-294 30 57 view view NOUN issue-294 30 58 of of ADP issue-294 30 59 which which PRON issue-294 30 60 the the DET issue-294 30 61 economic economic ADJ issue-294 30 62 basis basis NOUN issue-294 30 63 for for ADP issue-294 30 64 the the DET issue-294 30 65 organization organization NOUN issue-294 30 66 and and CCONJ issue-294 30 67 implementation implementation NOUN issue-294 30 68 of of ADP issue-294 30 69 economic economic ADJ issue-294 30 70 control control NOUN issue-294 30 71 and and CCONJ issue-294 30 72 audit audit NOUN issue-294 30 73 at at ADP issue-294 30 74 enterprises enterprise NOUN issue-294 30 75 of of ADP issue-294 30 76 all all DET issue-294 30 77 forms form NOUN issue-294 30 78 of of ADP issue-294 30 79 ownership ownership NOUN issue-294 30 80 ; ; PUNCT issue-294 30 81 o. o. PROPN issue-294 30 82 chul chul PROPN issue-294 30 83 ( ( PUNCT issue-294 30 84 chul chul PROPN issue-294 30 85 , , PUNCT issue-294 30 86 2011 2011 NUM issue-294 30 87 : : PUNCT issue-294 30 88 193 193 NUM issue-294 30 89 - - SYM issue-294 30 90 202 202 NUM issue-294 30 91 ) ) PUNCT issue-294 30 92 , , PUNCT issue-294 30 93 who who PRON issue-294 30 94 explores explore VERB issue-294 30 95 the the DET issue-294 30 96 general general ADJ issue-294 30 97 theory theory NOUN issue-294 30 98 of of ADP issue-294 30 99 control control NOUN issue-294 30 100 , , PUNCT issue-294 30 101 fundamentals fundamental NOUN issue-294 30 102 of of ADP issue-294 30 103 state state NOUN issue-294 30 104 financial financial ADJ issue-294 30 105 control control NOUN issue-294 30 106 methodology methodology NOUN issue-294 30 107 and and CCONJ issue-294 30 108 organization organization NOUN issue-294 30 109 in in ADP issue-294 30 110 ukraine ukraine NOUN issue-294 30 111 , , PUNCT issue-294 30 112 conducts conduct VERB issue-294 30 113 an an DET issue-294 30 114 analysis analysis NOUN issue-294 30 115 of of ADP issue-294 30 116 theoretical theoretical ADJ issue-294 30 117 and and CCONJ issue-294 30 118 methodological methodological ADJ issue-294 30 119 and and CCONJ issue-294 30 120 practical practical ADJ issue-294 30 121 principles principle NOUN issue-294 30 122 of of ADP issue-294 30 123 the the DET issue-294 30 124 functioning functioning NOUN issue-294 30 125 of of ADP issue-294 30 126 the the DET issue-294 30 127 system system NOUN issue-294 30 128 of of ADP issue-294 30 129 state state NOUN issue-294 30 130 financial financial ADJ issue-294 30 131 control control NOUN issue-294 30 132 in in ADP issue-294 30 133 ukraine ukraine NOUN issue-294 30 134 , , PUNCT issue-294 30 135 as as ADV issue-294 30 136 well well ADV issue-294 30 137 as as ADP issue-294 30 138 directions direction NOUN issue-294 30 139 of of ADP issue-294 30 140 its its PRON issue-294 30 141 development development NOUN issue-294 30 142 in in ADP issue-294 30 143 conditions condition NOUN issue-294 30 144 of of ADP issue-294 30 145 economic economic ADJ issue-294 30 146 transformations transformation NOUN issue-294 30 147 . . PUNCT issue-294 31 1 however however ADV issue-294 31 2 , , PUNCT issue-294 31 3 despite despite SCONJ issue-294 31 4 the the DET issue-294 31 5 scientific scientific ADJ issue-294 31 6 and and CCONJ issue-294 31 7 practical practical ADJ issue-294 31 8 value value NOUN issue-294 31 9 of of ADP issue-294 31 10 these these DET issue-294 31 11 works work NOUN issue-294 31 12 , , PUNCT issue-294 31 13 the the DET issue-294 31 14 question question NOUN issue-294 31 15 of of ADP issue-294 31 16 the the DET issue-294 31 17 possible possible ADJ issue-294 31 18 modernization modernization NOUN issue-294 31 19 of of ADP issue-294 31 20 the the DET issue-294 31 21 modern modern ADJ issue-294 31 22 system system NOUN issue-294 31 23 of of ADP issue-294 31 24 state state NOUN issue-294 31 25 financial financial ADJ issue-294 31 26 control control NOUN issue-294 31 27 in in ADP issue-294 31 28 the the DET issue-294 31 29 conditions condition NOUN issue-294 31 30 of of ADP issue-294 31 31 civilization civilization NOUN issue-294 31 32 and and CCONJ issue-294 31 33 formation formation NOUN issue-294 31 34 transformation transformation NOUN issue-294 31 35 of of ADP issue-294 31 36 society society NOUN issue-294 31 37 through through ADP issue-294 31 38 the the DET issue-294 31 39 establishment establishment NOUN issue-294 31 40 of of ADP issue-294 31 41 paradigmatic paradigmatic ADJ issue-294 31 42 principles principle NOUN issue-294 31 43 of of ADP issue-294 31 44 public public ADJ issue-294 31 45 audit audit NOUN issue-294 31 46 , , PUNCT issue-294 31 47 which which PRON issue-294 31 48 are be AUX issue-294 31 49 already already ADV issue-294 31 50 typical typical ADJ issue-294 31 51 of of ADP issue-294 31 52 most most ADV issue-294 31 53 highly highly ADV issue-294 31 54 developed develop VERB issue-294 31 55 countries country NOUN issue-294 31 56 of of ADP issue-294 31 57 the the DET issue-294 31 58 world world NOUN issue-294 31 59 , , PUNCT issue-294 31 60 remain remain VERB issue-294 31 61 in in ADP issue-294 31 62 ukraine ukraine NOUN issue-294 31 63 today today NOUN issue-294 31 64 finally finally ADV issue-294 31 65 unresolved unresolve VERB issue-294 31 66 and and CCONJ issue-294 31 67 still still ADV issue-294 31 68 the the DET issue-294 31 69 subject subject NOUN issue-294 31 70 of of ADP issue-294 31 71 lively lively ADJ issue-294 31 72 discussions discussion NOUN issue-294 31 73 . . PUNCT issue-294 32 1 the the DET issue-294 32 2 objective objective NOUN issue-294 32 3 of of ADP issue-294 32 4 the the DET issue-294 32 5 research research NOUN issue-294 32 6 is be AUX issue-294 32 7 to to PART issue-294 32 8 analyse analyse VERB issue-294 32 9 results result NOUN issue-294 32 10 of of ADP issue-294 32 11 the the DET issue-294 32 12 state state NOUN issue-294 32 13 financial financial ADJ issue-294 32 14 control control NOUN issue-294 32 15 in in ADP issue-294 32 16 order order NOUN issue-294 32 17 to to PART issue-294 32 18 increase increase VERB issue-294 32 19 the the DET issue-294 32 20 efficiency efficiency NOUN issue-294 32 21 of of ADP issue-294 32 22 using use VERB issue-294 32 23 budget budget NOUN issue-294 32 24 funds fund NOUN issue-294 32 25 in in ADP issue-294 32 26 ukraine ukraine NOUN issue-294 32 27 and and CCONJ issue-294 32 28 ways way NOUN issue-294 32 29 to to PART issue-294 32 30 improve improve VERB issue-294 32 31 it it PRON issue-294 32 32 . . PUNCT issue-294 33 1 2 2 X issue-294 33 2 . . X issue-294 33 3 the the DET issue-294 33 4 economic economic ADJ issue-294 33 5 essence essence NOUN issue-294 33 6 of of ADP issue-294 33 7 state state NOUN issue-294 33 8 financial financial ADJ issue-294 33 9 control control NOUN issue-294 33 10 the the DET issue-294 33 11 main main ADJ issue-294 33 12 tasks task NOUN issue-294 33 13 of of ADP issue-294 33 14 the the DET issue-294 33 15 state state NOUN issue-294 33 16 financial financial PROPN issue-294 33 17 control control NOUN issue-294 33 18 body body NOUN issue-294 33 19 are be AUX issue-294 33 20 : : PUNCT issue-294 33 21 implementation implementation NOUN issue-294 33 22 of of ADP issue-294 33 23 state state NOUN issue-294 33 24 financial financial ADJ issue-294 33 25 control control NOUN issue-294 33 26 over over ADP issue-294 33 27 the the DET issue-294 33 28 use use NOUN issue-294 33 29 and and CCONJ issue-294 33 30 protection protection NOUN issue-294 33 31 the the DET issue-294 33 32 state state NOUN issue-294 33 33 financial financial ADJ issue-294 33 34 resources resource NOUN issue-294 33 35 , , PUNCT issue-294 33 36 non non ADJ issue-294 33 37 - - ADJ issue-294 33 38 current current ADJ issue-294 33 39 and and CCONJ issue-294 33 40 other other ADJ issue-294 33 41 assets asset NOUN issue-294 33 42 , , PUNCT issue-294 33 43 accuracy accuracy NOUN issue-294 33 44 of of ADP issue-294 33 45 demand demand NOUN issue-294 33 46 determination determination NOUN issue-294 33 47 in in ADP issue-294 33 48 budgetary budgetary ADJ issue-294 33 49 funds fund NOUN issue-294 33 50 and and CCONJ issue-294 33 51 liabilities liability NOUN issue-294 33 52 incurrence incurrence NOUN issue-294 33 53 , , PUNCT issue-294 33 54 effective effective ADJ issue-294 33 55 use use NOUN issue-294 33 56 of of ADP issue-294 33 57 funds fund NOUN issue-294 33 58 and and CCONJ issue-294 33 59 property property NOUN issue-294 33 60 , , PUNCT issue-294 33 61 the the DET issue-294 33 62 state state NOUN issue-294 33 63 and and CCONJ issue-294 33 64 reliability reliability NOUN issue-294 33 65 of of ADP issue-294 33 66 accounting accounting NOUN issue-294 33 67 and and CCONJ issue-294 33 68 financial financial ADJ issue-294 33 69 accountability accountability NOUN issue-294 33 70 in in ADP issue-294 33 71 government government NOUN issue-294 33 72 departments department NOUN issue-294 33 73 and and CCONJ issue-294 33 74 other other ADJ issue-294 33 75 executive executive ADJ issue-294 33 76 bodies body NOUN issue-294 33 77 , , PUNCT issue-294 33 78 state state NOUN issue-294 33 79 funds fund NOUN issue-294 33 80 , , PUNCT issue-294 33 81 funds fund NOUN issue-294 33 82 of of ADP issue-294 33 83 statutory statutory ADJ issue-294 33 84 state state NOUN issue-294 33 85 social social ADJ issue-294 33 86 insurance insurance NOUN issue-294 33 87 , , PUNCT issue-294 33 88 budgetary budgetary ADJ issue-294 33 89 authorities authority NOUN issue-294 33 90 and and CCONJ issue-294 33 91 economic economic ADJ issue-294 33 92 entities entity NOUN issue-294 33 93 of of ADP issue-294 33 94 the the DET issue-294 33 95 public public ADJ issue-294 33 96 sector sector NOUN issue-294 33 97 of of ADP issue-294 33 98 the the DET issue-294 33 99 economy economy NOUN issue-294 33 100 as as ADV issue-294 33 101 well well ADV issue-294 33 102 as as ADP issue-294 33 103 enterprises enterprise NOUN issue-294 33 104 , , PUNCT issue-294 33 105 institutions institution NOUN issue-294 33 106 , , PUNCT issue-294 33 107 and and CCONJ issue-294 33 108 organizations organization NOUN issue-294 33 109 receiving receive VERB issue-294 33 110 ( ( PUNCT issue-294 33 111 received receive VERB issue-294 33 112 during during ADP issue-294 33 113 the the DET issue-294 33 114 period period NOUN issue-294 33 115 audited audit VERB issue-294 33 116 ) ) PUNCT issue-294 33 117 funds fund NOUN issue-294 33 118 from from ADP issue-294 33 119 budgets budget NOUN issue-294 33 120 of of ADP issue-294 33 121 all all DET issue-294 33 122 levels level NOUN issue-294 33 123 , , PUNCT issue-294 33 124 state state NOUN issue-294 33 125 funds fund NOUN issue-294 33 126 and and CCONJ issue-294 33 127 funds fund NOUN issue-294 33 128 of of ADP issue-294 33 129 compulsory compulsory ADJ issue-294 33 130 state state NOUN issue-294 33 131 social social ADJ issue-294 33 132 insurance insurance NOUN issue-294 33 133 , , PUNCT issue-294 33 134 or or CCONJ issue-294 33 135 use use NOUN issue-294 33 136 ( ( PUNCT issue-294 33 137 used use VERB issue-294 33 138 in in ADP issue-294 33 139 the the DET issue-294 33 140 period period NOUN issue-294 33 141 audited audit VERB issue-294 33 142 ) ) PUNCT issue-294 33 143 public public ADJ issue-294 33 144 or or CCONJ issue-294 33 145 communal communal ADJ issue-294 33 146 property property NOUN issue-294 33 147 , , PUNCT issue-294 33 148 in in ADP issue-294 33 149 compliance compliance NOUN issue-294 33 150 with with ADP issue-294 33 151 budget budget NOUN issue-294 33 152 laws law NOUN issue-294 33 153 , , PUNCT issue-294 33 154 statutory statutory ADJ issue-294 33 155 compliance compliance NOUN issue-294 33 156 on on ADP issue-294 33 157 public public ADJ issue-294 33 158 procurement procurement NOUN issue-294 33 159 , , PUNCT issue-294 33 160 economic economic ADJ issue-294 33 161 entities entity NOUN issue-294 33 162 activities activity NOUN issue-294 33 163 , , PUNCT issue-294 33 164 irrespective irrespective ADV issue-294 33 165 of of ADP issue-294 33 166 forms form NOUN issue-294 33 167 of of ADP issue-294 33 168 ownership ownership NOUN issue-294 33 169 , , PUNCT issue-294 33 170 which which PRON issue-294 33 171 are be AUX issue-294 33 172 not not PART issue-294 33 173 assigned assign VERB issue-294 33 174 by by ADP issue-294 33 175 law law NOUN issue-294 33 176 to to ADP issue-294 33 177 the the DET issue-294 33 178 controlled control VERB issue-294 33 179 institutions institution NOUN issue-294 33 180 , , PUNCT issue-294 33 181 according accord VERB issue-294 33 182 to to ADP issue-294 33 183 judicial judicial ADJ issue-294 33 184 decisions decision NOUN issue-294 33 185 , , PUNCT issue-294 33 186 adopted adopt VERB issue-294 33 187 in in ADP issue-294 33 188 criminal criminal ADJ issue-294 33 189 proceedings proceeding NOUN issue-294 33 190 . . PUNCT issue-294 34 1 in in ADP issue-294 34 2 accordance accordance NOUN issue-294 34 3 with with ADP issue-294 34 4 the the DET issue-294 34 5 law law NOUN issue-294 34 6 of of ADP issue-294 34 7 ukraine ukraine NOUN issue-294 34 8 of of ADP issue-294 34 9 26.01.1993 26.01.1993 NUM issue-294 34 10 no no INTJ issue-294 34 11 . . NOUN issue-294 34 12 2939 2939 NUM issue-294 34 13 - - SYM issue-294 34 14 xii xii NOUN issue-294 34 15 “ " PUNCT issue-294 34 16 on on ADP issue-294 34 17 basic basic ADJ issue-294 34 18 principles principle NOUN issue-294 34 19 of of ADP issue-294 34 20 the the DET issue-294 34 21 state state NOUN issue-294 34 22 financial financial ADJ issue-294 34 23 control control NOUN issue-294 34 24 implementation implementation NOUN issue-294 34 25 in in ADP issue-294 34 26 ukraine ukraine NOUN issue-294 34 27 ” " PUNCT issue-294 34 28 ( ( PUNCT issue-294 34 29 as as ADV issue-294 34 30 amended amend VERB issue-294 34 31 ) ) PUNCT issue-294 34 32 and and CCONJ issue-294 34 33 the the DET issue-294 34 34 regulation regulation NOUN issue-294 34 35 on on ADP issue-294 34 36 the the DET issue-294 34 37 state state NOUN issue-294 34 38 audit audit NOUN issue-294 34 39 service service NOUN issue-294 34 40 of of ADP issue-294 34 41 ukraine ukraine NOUN issue-294 34 42 , , PUNCT issue-294 34 43 approved approve VERB issue-294 34 44 by by ADP issue-294 34 45 the the DET issue-294 34 46 resolution resolution NOUN issue-294 34 47 of of ADP issue-294 34 48 the the DET issue-294 34 49 cabinet cabinet NOUN issue-294 34 50 of of ADP issue-294 34 51 ministers minister NOUN issue-294 34 52 of of ADP issue-294 34 53 ukraine ukraine NOUN issue-294 34 54 on on ADP issue-294 34 55 february february PROPN issue-294 34 56 3 3 NUM issue-294 34 57 , , PUNCT issue-294 34 58 2016 2016 NUM issue-294 34 59 no no NOUN issue-294 34 60 . . PROPN issue-294 34 61 43 43 NUM issue-294 34 62 , , PUNCT issue-294 34 63 the the DET issue-294 34 64 main main ADJ issue-294 34 65 tasks task NOUN issue-294 34 66 of of ADP issue-294 34 67 bodies body NOUN issue-294 34 68 of of ADP issue-294 34 69 the the DET issue-294 34 70 state state NOUN issue-294 34 71 audit audit NOUN issue-294 34 72 service service NOUN issue-294 34 73 of of ADP issue-294 34 74 ukraine ukraine NOUN issue-294 34 75 are be AUX issue-294 34 76 the the DET issue-294 34 77 implementation implementation NOUN issue-294 34 78 of of ADP issue-294 34 79 state state NOUN issue-294 34 80 financial financial ADJ issue-294 34 81 control control NOUN issue-294 34 82 aimed aim VERB issue-294 34 83 at at ADP issue-294 34 84 assessing assess VERB issue-294 34 85 the the DET issue-294 34 86 effective effective ADJ issue-294 34 87 , , PUNCT issue-294 34 88 lawful lawful ADJ issue-294 34 89 , , PUNCT issue-294 34 90 targeted targeted ADJ issue-294 34 91 , , PUNCT issue-294 34 92 efficient efficient ADJ issue-294 34 93 use use NOUN issue-294 34 94 , , PUNCT issue-294 34 95 and and CCONJ issue-294 34 96 preservation preservation NOUN issue-294 34 97 of of ADP issue-294 34 98 public public ADJ issue-294 34 99 financial financial ADJ issue-294 34 100 resources resource NOUN issue-294 34 101 and and CCONJ issue-294 34 102 budget budget NOUN issue-294 34 103 savings saving NOUN issue-294 34 104 achievement achievement NOUN issue-294 34 105 . . PUNCT issue-294 35 1 during during ADP issue-294 35 2 the the DET issue-294 35 3 implementation implementation NOUN issue-294 35 4 of of ADP issue-294 35 5 the the DET issue-294 35 6 state state NOUN issue-294 35 7 financial financial ADJ issue-294 35 8 control control NOUN issue-294 35 9 measures measure NOUN issue-294 35 10 , , PUNCT issue-294 35 11 there there PRON issue-294 35 12 are be VERB issue-294 35 13 a a DET issue-294 35 14 number number NOUN issue-294 35 15 of of ADP issue-294 35 16 cases case NOUN issue-294 35 17 of of ADP issue-294 35 18 excessive excessive ADJ issue-294 35 19 need need NOUN issue-294 35 20 for for ADP issue-294 35 21 budget budget NOUN issue-294 35 22 funds fund NOUN issue-294 35 23 , , PUNCT issue-294 35 24 implementation implementation NOUN issue-294 35 25 of of ADP issue-294 35 26 budget budget NOUN issue-294 35 27 expenditures expenditure NOUN issue-294 35 28 , , PUNCT issue-294 35 29 which which PRON issue-294 35 30 with with ADP issue-294 35 31 the the DET issue-294 35 32 budget budget NOUN issue-294 35 33 code code NOUN issue-294 35 34 and and CCONJ issue-294 35 35 the the DET issue-294 35 36 law law NOUN issue-294 35 37 on on ADP issue-294 35 38 state state NOUN issue-294 35 39 budget budget NOUN issue-294 35 40 are be AUX issue-294 35 41 assigned assign VERB issue-294 35 42 to to ADP issue-294 35 43 other other ADJ issue-294 35 44 levels level NOUN issue-294 35 45 of of ADP issue-294 35 46 the the DET issue-294 35 47 budget budget NOUN issue-294 35 48 ( ( PUNCT issue-294 35 49 non non ADJ issue-294 35 50 - - ADJ issue-294 35 51 transferable transferable ADJ issue-294 35 52 proper proper ADJ issue-294 35 53 authorisation authorisation NOUN issue-294 35 54 ) ) PUNCT issue-294 35 55 , , PUNCT issue-294 35 56 financing financing NOUN issue-294 35 57 without without ADP issue-294 35 58 approved approve VERB issue-294 35 59 budgets budget NOUN issue-294 35 60 , , PUNCT issue-294 35 61 etc etc X issue-294 35 62 . . X issue-294 36 1 the the DET issue-294 36 2 implementation implementation NOUN issue-294 36 3 of of ADP issue-294 36 4 such such ADJ issue-294 36 5 operations operation NOUN issue-294 36 6 leads lead VERB issue-294 36 7 to to ADP issue-294 36 8 excessive excessive ADJ issue-294 36 9 allocation allocation NOUN issue-294 36 10 of of ADP issue-294 36 11 funds fund NOUN issue-294 36 12 from from ADP issue-294 36 13 budgets budget NOUN issue-294 36 14 of of ADP issue-294 36 15 all all DET issue-294 36 16 levels level NOUN issue-294 36 17 and and CCONJ issue-294 36 18 , , PUNCT issue-294 36 19 as as ADP issue-294 36 20 a a DET issue-294 36 21 result result NOUN issue-294 36 22 , , PUNCT issue-294 36 23 causes cause VERB issue-294 36 24 significant significant ADJ issue-294 36 25 budget budget NOUN issue-294 36 26 losses loss NOUN issue-294 36 27 . . PUNCT issue-294 37 1 thus thus ADV issue-294 37 2 , , PUNCT issue-294 37 3 in in ADP issue-294 37 4 the the DET issue-294 37 5 course course NOUN issue-294 37 6 of of ADP issue-294 37 7 the the DET issue-294 37 8 state state NOUN issue-294 37 9 financial financial ADJ issue-294 37 10 control control NOUN issue-294 37 11 implementation implementation NOUN issue-294 37 12 , , PUNCT issue-294 37 13 the the DET issue-294 37 14 facts fact NOUN issue-294 37 15 are be AUX issue-294 37 16 established establish VERB issue-294 37 17 as as ADP issue-294 37 18 for for ADP issue-294 37 19 the the DET issue-294 37 20 overstatement overstatement NOUN issue-294 37 21 the the DET issue-294 37 22 demand demand NOUN issue-294 37 23 for for ADP issue-294 37 24 budgetary budgetary ADJ issue-294 37 25 funds fund NOUN issue-294 37 26 , , PUNCT issue-294 37 27 conducting conduct VERB issue-294 37 28 expenditures expenditure NOUN issue-294 37 29 out out ADP issue-294 37 30 of of ADP issue-294 37 31 public public ADJ issue-294 37 32 funds fund NOUN issue-294 37 33 , , PUNCT issue-294 37 34 which which PRON issue-294 37 35 by by ADP issue-294 37 36 budget budget NOUN issue-294 37 37 code code PROPN issue-294 37 38 and and CCONJ issue-294 37 39 the the DET issue-294 37 40 state state NOUN issue-294 37 41 budget budget NOUN issue-294 37 42 law law NOUN issue-294 37 43 was be AUX issue-294 37 44 taken take VERB issue-294 37 45 to to ADP issue-294 37 46 the the DET issue-294 37 47 budgets budget NOUN issue-294 37 48 of of ADP issue-294 37 49 another another DET issue-294 37 50 level level NOUN issue-294 37 51 ( ( PUNCT issue-294 37 52 without without ADP issue-294 37 53 the the DET issue-294 37 54 transfer transfer NOUN issue-294 37 55 of of ADP issue-294 37 56 respective respective ADJ issue-294 37 57 powers power NOUN issue-294 37 58 ) ) PUNCT issue-294 37 59 , , PUNCT issue-294 37 60 financing financing NOUN issue-294 37 61 without without ADP issue-294 37 62 approved approve VERB issue-294 37 63 estimates estimate NOUN issue-294 37 64 , , PUNCT issue-294 37 65 etc etc X issue-294 37 66 . . X issue-294 38 1 the the DET issue-294 38 2 implementation implementation NOUN issue-294 38 3 of of ADP issue-294 38 4 such such ADJ issue-294 38 5 operations operation NOUN issue-294 38 6 leads lead VERB issue-294 38 7 to to ADP issue-294 38 8 an an DET issue-294 38 9 unnecessary unnecessary ADJ issue-294 38 10 allocation allocation NOUN issue-294 38 11 of of ADP issue-294 38 12 funds fund NOUN issue-294 38 13 from from ADP issue-294 38 14 budgets budget NOUN issue-294 38 15 of of ADP issue-294 38 16 all all DET issue-294 38 17 levels level NOUN issue-294 38 18 and and CCONJ issue-294 38 19 , , PUNCT issue-294 38 20 as as ADP issue-294 38 21 a a DET issue-294 38 22 result result NOUN issue-294 38 23 , , PUNCT issue-294 38 24 results result NOUN issue-294 38 25 in in ADP issue-294 38 26 significant significant ADJ issue-294 38 27 budget budget NOUN issue-294 38 28 losses loss NOUN issue-294 38 29 . . PUNCT issue-294 39 1 by by ADP issue-294 39 2 providing provide VERB issue-294 39 3 state state NOUN issue-294 39 4 control control NOUN issue-294 39 5 over over ADP issue-294 39 6 the the DET issue-294 39 7 use use NOUN issue-294 39 8 of of ADP issue-294 39 9 budget budget NOUN issue-294 39 10 funds fund NOUN issue-294 39 11 , , PUNCT issue-294 39 12 with with ADP issue-294 39 13 the the DET issue-294 39 14 state state NOUN issue-294 39 15 safe safe ADJ issue-294 39 16 of of ADP issue-294 39 17 public public ADJ issue-294 39 18 and and CCONJ issue-294 39 19 municipal municipal ADJ issue-294 39 20 property property NOUN issue-294 39 21 maintenance maintenance NOUN issue-294 39 22 , , PUNCT issue-294 39 23 the the DET issue-294 39 24 state state NOUN issue-294 39 25 audit audit NOUN issue-294 39 26 service service NOUN issue-294 39 27 , , PUNCT issue-294 39 28 within within ADP issue-294 39 29 the the DET issue-294 39 30 limits limit NOUN issue-294 39 31 of of ADP issue-294 39 32 the the DET issue-294 39 33 powers power NOUN issue-294 39 34 granted grant VERB issue-294 39 35 by by ADP issue-294 39 36 the the DET issue-294 39 37 legislation legislation NOUN issue-294 39 38 , , PUNCT issue-294 39 39 during during ADP issue-294 39 40 2017 2017 NUM issue-294 39 41 studied study VERB issue-294 39 42 the the DET issue-294 39 43 main main ADJ issue-294 39 44 trends trend NOUN issue-294 39 45 in in ADP issue-294 39 46 the the DET issue-294 39 47 state state NOUN issue-294 39 48 property property NOUN issue-294 39 49 management management NOUN issue-294 39 50 and and CCONJ issue-294 39 51 implemented implement VERB issue-294 39 52 transactions transaction NOUN issue-294 39 53 with with ADP issue-294 39 54 state state NOUN issue-294 39 55 property property NOUN issue-294 39 56 and and CCONJ issue-294 39 57 funds fund NOUN issue-294 39 58 . . PUNCT issue-294 40 1 baltic baltic PROPN issue-294 40 2 journal journal PROPN issue-294 40 3 of of ADP issue-294 40 4 economic economic ADJ issue-294 40 5 studies study NOUN issue-294 40 6 270 270 NUM issue-294 40 7 vol vol NOUN issue-294 40 8 . . PUNCT issue-294 41 1 3 3 NUM issue-294 41 2 , , PUNCT issue-294 41 3 no no INTJ issue-294 41 4 . . NOUN issue-294 41 5 5 5 NUM issue-294 41 6 , , PUNCT issue-294 41 7 2017 2017 NUM issue-294 41 8 this this DET issue-294 41 9 control control NOUN issue-294 41 10 covers cover VERB issue-294 41 11 such such ADJ issue-294 41 12 important important ADJ issue-294 41 13 areas area NOUN issue-294 41 14 for for ADP issue-294 41 15 society society NOUN issue-294 41 16 as as ADP issue-294 41 17 education education NOUN issue-294 41 18 , , PUNCT issue-294 41 19 healthcare healthcare NOUN issue-294 41 20 and and CCONJ issue-294 41 21 social social ADJ issue-294 41 22 protection protection NOUN issue-294 41 23 of of ADP issue-294 41 24 the the DET issue-294 41 25 population population NOUN issue-294 41 26 , , PUNCT issue-294 41 27 science science NOUN issue-294 41 28 and and CCONJ issue-294 41 29 culture culture NOUN issue-294 41 30 , , PUNCT issue-294 41 31 housing housing NOUN issue-294 41 32 and and CCONJ issue-294 41 33 communal communal ADJ issue-294 41 34 services service NOUN issue-294 41 35 , , PUNCT issue-294 41 36 fuel fuel NOUN issue-294 41 37 and and CCONJ issue-294 41 38 energy energy NOUN issue-294 41 39 and and CCONJ issue-294 41 40 agro agro ADJ issue-294 41 41 - - PUNCT issue-294 41 42 industrial industrial ADJ issue-294 41 43 complexes complex NOUN issue-294 41 44 , , PUNCT issue-294 41 45 transport transport NOUN issue-294 41 46 , , PUNCT issue-294 41 47 defence defence NOUN issue-294 41 48 , , PUNCT issue-294 41 49 etc etc X issue-294 41 50 . . X issue-294 41 51 control control NOUN issue-294 41 52 measures measure NOUN issue-294 41 53 during during ADP issue-294 41 54 the the DET issue-294 41 55 year year NOUN issue-294 41 56 have have AUX issue-294 41 57 been be AUX issue-294 41 58 carried carry VERB issue-294 41 59 out out ADP issue-294 41 60 in in ADP issue-294 41 61 accordance accordance NOUN issue-294 41 62 with with ADP issue-294 41 63 quarterly quarterly ADJ issue-294 41 64 work work NOUN issue-294 41 65 plans plan NOUN issue-294 41 66 . . PUNCT issue-294 42 1 in in ADP issue-294 42 2 addition addition NOUN issue-294 42 3 , , PUNCT issue-294 42 4 the the DET issue-294 42 5 state state NOUN issue-294 42 6 audit audit NOUN issue-294 42 7 service service NOUN issue-294 42 8 ’s ’s PART issue-294 42 9 bodies body NOUN issue-294 42 10 conducted conduct VERB issue-294 42 11 a a DET issue-294 42 12 number number NOUN issue-294 42 13 of of ADP issue-294 42 14 control control NOUN issue-294 42 15 measures measure NOUN issue-294 42 16 to to PART issue-294 42 17 fulfil fulfil VERB issue-294 42 18 the the DET issue-294 42 19 instructions instruction NOUN issue-294 42 20 of of ADP issue-294 42 21 the the DET issue-294 42 22 cabinet cabinet NOUN issue-294 42 23 of of ADP issue-294 42 24 ministers minister NOUN issue-294 42 25 of of ADP issue-294 42 26 ukraine ukraine NOUN issue-294 42 27 , , PUNCT issue-294 42 28 as as ADV issue-294 42 29 well well ADV issue-294 42 30 as as ADP issue-294 42 31 at at ADP issue-294 42 32 the the DET issue-294 42 33 request request NOUN issue-294 42 34 of of ADP issue-294 42 35 law law NOUN issue-294 42 36 enforcement enforcement NOUN issue-294 42 37 agencies agency NOUN issue-294 42 38 . . PUNCT issue-294 43 1 the the DET issue-294 43 2 topics topic NOUN issue-294 43 3 , , PUNCT issue-294 43 4 under under ADP issue-294 43 5 which which PRON issue-294 43 6 control control NOUN issue-294 43 7 measures measure NOUN issue-294 43 8 have have AUX issue-294 43 9 been be AUX issue-294 43 10 carried carry VERB issue-294 43 11 out out ADP issue-294 43 12 in in ADP issue-294 43 13 most most ADJ issue-294 43 14 ministries ministry NOUN issue-294 43 15 , , PUNCT issue-294 43 16 other other ADJ issue-294 43 17 central central ADJ issue-294 43 18 executive executive ADJ issue-294 43 19 bodies body NOUN issue-294 43 20 , , PUNCT issue-294 43 21 large large ADJ issue-294 43 22 enterprises enterprise NOUN issue-294 43 23 of of ADP issue-294 43 24 the the DET issue-294 43 25 state state NOUN issue-294 43 26 and and CCONJ issue-294 43 27 municipal municipal ADJ issue-294 43 28 sectors sector NOUN issue-294 43 29 of of ADP issue-294 43 30 the the DET issue-294 43 31 economy economy NOUN issue-294 43 32 , , PUNCT issue-294 43 33 local local ADJ issue-294 43 34 self self NOUN issue-294 43 35 - - PUNCT issue-294 43 36 government government NOUN issue-294 43 37 bodies body NOUN issue-294 43 38 , , PUNCT issue-294 43 39 etc etc X issue-294 43 40 . . X issue-294 43 41 , , PUNCT issue-294 43 42 have have AUX issue-294 43 43 been be AUX issue-294 43 44 determined determine VERB issue-294 43 45 taking take VERB issue-294 43 46 into into ADP issue-294 43 47 account account NOUN issue-294 43 48 their their PRON issue-294 43 49 relevance relevance NOUN issue-294 43 50 , , PUNCT issue-294 43 51 social social ADJ issue-294 43 52 value value NOUN issue-294 43 53 , , PUNCT issue-294 43 54 volumes volume NOUN issue-294 43 55 of of ADP issue-294 43 56 funds fund NOUN issue-294 43 57 from from ADP issue-294 43 58 the the DET issue-294 43 59 state state NOUN issue-294 43 60 and and CCONJ issue-294 43 61 local local ADJ issue-294 43 62 budgets budget NOUN issue-294 43 63 aimed aim VERB issue-294 43 64 at at ADP issue-294 43 65 financing finance VERB issue-294 43 66 the the DET issue-294 43 67 budget budget NOUN issue-294 43 68 programs program NOUN issue-294 43 69 and and CCONJ issue-294 43 70 taking take VERB issue-294 43 71 into into ADP issue-294 43 72 account account NOUN issue-294 43 73 the the DET issue-294 43 74 risks risk NOUN issue-294 43 75 of of ADP issue-294 43 76 committing commit VERB issue-294 43 77 financial financial ADJ issue-294 43 78 irregularities irregularity NOUN issue-294 43 79 . . PUNCT issue-294 44 1 3 3 X issue-294 44 2 . . X issue-294 44 3 analysis analysis NOUN issue-294 44 4 of of ADP issue-294 44 5 activities activity NOUN issue-294 44 6 of of ADP issue-294 44 7 the the DET issue-294 44 8 state state NOUN issue-294 44 9 audit audit NOUN issue-294 44 10 service service NOUN issue-294 44 11 of of ADP issue-294 44 12 ukraine ukraine NOUN issue-294 44 13 in in ADP issue-294 44 14 order order NOUN issue-294 44 15 to to PART issue-294 44 16 increase increase VERB issue-294 44 17 the the DET issue-294 44 18 level level NOUN issue-294 44 19 of of ADP issue-294 44 20 management management NOUN issue-294 44 21 of of ADP issue-294 44 22 local local ADJ issue-294 44 23 budget budget NOUN issue-294 44 24 resources resource NOUN issue-294 44 25 , , PUNCT issue-294 44 26 optimize optimize VERB issue-294 44 27 expenditures expenditure NOUN issue-294 44 28 of of ADP issue-294 44 29 local local ADJ issue-294 44 30 budgets budget NOUN issue-294 44 31 , , PUNCT issue-294 44 32 and and CCONJ issue-294 44 33 strengthen strengthen VERB issue-294 44 34 their their PRON issue-294 44 35 revenue revenue NOUN issue-294 44 36 , , PUNCT issue-294 44 37 and and CCONJ issue-294 44 38 within within ADP issue-294 44 39 the the DET issue-294 44 40 framework framework NOUN issue-294 44 41 of of ADP issue-294 44 42 strengthening strengthen VERB issue-294 44 43 control control NOUN issue-294 44 44 over over ADP issue-294 44 45 the the DET issue-294 44 46 implementation implementation NOUN issue-294 44 47 of of ADP issue-294 44 48 local local ADJ issue-294 44 49 budgets budget NOUN issue-294 44 50 , , PUNCT issue-294 44 51 by by ADP issue-294 44 52 2017 2017 NUM issue-294 44 53 , , PUNCT issue-294 44 54 the the DET issue-294 44 55 state state NOUN issue-294 44 56 audit audit NOUN issue-294 44 57 service service NOUN issue-294 44 58 provided provide VERB issue-294 44 59 39 39 NUM issue-294 44 60 control control NOUN issue-294 44 61 measures measure NOUN issue-294 44 62 on on ADP issue-294 44 63 the the DET issue-294 44 64 implementation implementation NOUN issue-294 44 65 of of ADP issue-294 44 66 local local ADJ issue-294 44 67 budgets budget NOUN issue-294 44 68 of of ADP issue-294 44 69 different different ADJ issue-294 44 70 levels level NOUN issue-294 44 71 , , PUNCT issue-294 44 72 among among ADP issue-294 44 73 which which PRON issue-294 44 74 22 22 NUM issue-294 44 75 are be AUX issue-294 44 76 revisions revision NOUN issue-294 44 77 and and CCONJ issue-294 44 78 17 17 NUM issue-294 44 79     SPACE issue-294 44 80 – – PUNCT issue-294 44 81 audits audits NOUN issue-294 44 82 . . PUNCT issue-294 45 1 with with ADP issue-294 45 2 the the DET issue-294 45 3 help help NOUN issue-294 45 4 of of ADP issue-294 45 5 these these DET issue-294 45 6 control control NOUN issue-294 45 7 measures measure NOUN issue-294 45 8 , , PUNCT issue-294 45 9 there there PRON issue-294 45 10 was be VERB issue-294 45 11 revealed reveal VERB issue-294 45 12 a a DET issue-294 45 13 number number NOUN issue-294 45 14 of of ADP issue-294 45 15 problems problem NOUN issue-294 45 16 and and CCONJ issue-294 45 17 disadvantages disadvantage NOUN issue-294 45 18 in in ADP issue-294 45 19 the the DET issue-294 45 20 state state NOUN issue-294 45 21 resources resource NOUN issue-294 45 22 management management NOUN issue-294 45 23 , , PUNCT issue-294 45 24 numerous numerous ADJ issue-294 45 25 cases case NOUN issue-294 45 26 of of ADP issue-294 45 27 illegal illegal ADJ issue-294 45 28 and and CCONJ issue-294 45 29 inefficient inefficient ADJ issue-294 45 30 spending spending NOUN issue-294 45 31 of of ADP issue-294 45 32 budget budget NOUN issue-294 45 33 funds fund NOUN issue-294 45 34 , , PUNCT issue-294 45 35 as as ADV issue-294 45 36 well well ADV issue-294 45 37 as as ADP issue-294 45 38 the the DET issue-294 45 39 existence existence NOUN issue-294 45 40 of of ADP issue-294 45 41 substantial substantial ADJ issue-294 45 42 reserves reserve NOUN issue-294 45 43 for for ADP issue-294 45 44 filling fill VERB issue-294 45 45 the the DET issue-294 45 46 revenue revenue NOUN issue-294 45 47 base base NOUN issue-294 45 48 of of ADP issue-294 45 49 local local ADJ issue-294 45 50 budgets budget NOUN issue-294 45 51 were be AUX issue-294 45 52 identified identify VERB issue-294 45 53 . . PUNCT issue-294 46 1 the the DET issue-294 46 2 detailed detailed ADJ issue-294 46 3 information information NOUN issue-294 46 4 regarding regard VERB issue-294 46 5 volumes volume NOUN issue-294 46 6 of of ADP issue-294 46 7 revealed reveal VERB issue-294 46 8 and and CCONJ issue-294 46 9 refund refund NOUN issue-294 46 10 of of ADP issue-294 46 11 such such ADJ issue-294 46 12 violations violation NOUN issue-294 46 13 according accord VERB issue-294 46 14 to to ADP issue-294 46 15 regions region NOUN issue-294 46 16 are be AUX issue-294 46 17 presented present VERB issue-294 46 18 in in ADP issue-294 46 19 table table NOUN issue-294 46 20 1 1 NUM issue-294 46 21 . . PUNCT issue-294 46 22 table table NOUN issue-294 46 23 1 1 NUM issue-294 46 24 amounts amount NOUN issue-294 46 25 of of ADP issue-294 46 26 revealed reveal VERB issue-294 46 27 and and CCONJ issue-294 46 28 refund refund NOUN issue-294 46 29 of of ADP issue-294 46 30 violations violation NOUN issue-294 46 31 when when SCONJ issue-294 46 32 allocating allocate VERB issue-294 46 33 budget budget NOUN issue-294 46 34 funds fund NOUN issue-294 46 35 by by ADP issue-294 46 36 regions region NOUN issue-294 46 37 of of ADP issue-294 46 38 ukraine ukraine NOUN issue-294 46 39 for for ADP issue-294 46 40 2017 2017 NUM issue-294 46 41 № № NOUN issue-294 46 42 region region NOUN issue-294 46 43 a a DET issue-294 46 44 number number NOUN issue-294 46 45 of of ADP issue-294 46 46 objects object NOUN issue-294 46 47 where where SCONJ issue-294 46 48 irregularities irregularity NOUN issue-294 46 49 are be AUX issue-294 46 50 detected detect VERB issue-294 46 51 during during ADP issue-294 46 52 budgetary budgetary ADJ issue-294 46 53 funds fund NOUN issue-294 46 54 appropriation appropriation NOUN issue-294 46 55 a a DET issue-294 46 56 number number NOUN issue-294 46 57 of of ADP issue-294 46 58 detected detect VERB issue-294 46 59 violations violation NOUN issue-294 46 60 during during ADP issue-294 46 61 budgetary budgetary ADJ issue-294 46 62 funds fund NOUN issue-294 46 63 appropriation appropriation NOUN issue-294 46 64 , , PUNCT issue-294 46 65 ( ( PUNCT issue-294 46 66 thousand thousand NUM issue-294 46 67 uah uah NOUN issue-294 46 68 ) ) PUNCT issue-294 46 69 a a DET issue-294 46 70 number number NOUN issue-294 46 71 of of ADP issue-294 46 72 compensated compensate VERB issue-294 46 73 violations violation NOUN issue-294 46 74 during during ADP issue-294 46 75 budgetary budgetary ADJ issue-294 46 76 funds fund NOUN issue-294 46 77 appropriation appropriation NOUN issue-294 46 78 , , PUNCT issue-294 46 79 ( ( PUNCT issue-294 46 80 thousand thousand NUM issue-294 46 81 uah uah NOUN issue-294 46 82 ) ) PUNCT issue-294 46 83 with with ADP issue-294 46 84 state state NOUN issue-294 46 85 budget budget NOUN issue-294 46 86 funds fund NOUN issue-294 46 87 with with ADP issue-294 46 88 local local ADJ issue-294 46 89 budgets budget NOUN issue-294 46 90 funds fund NOUN issue-294 46 91 with with ADP issue-294 46 92 state state NOUN issue-294 46 93 budget budget NOUN issue-294 46 94 funds fund NOUN issue-294 46 95 with with ADP issue-294 46 96 local local ADJ issue-294 46 97 budgets budget NOUN issue-294 46 98 funds fund NOUN issue-294 46 99 1 1 NUM issue-294 46 100 vinnytsia vinnytsia NOUN issue-294 46 101 oblast oblast NOUN issue-294 46 102 4 4 NUM issue-294 46 103 162,94 162,94 NUM issue-294 46 104 3408,83 3408,83 NUM issue-294 46 105 162,94 162,94 NUM issue-294 46 106 3072,02 3072,02 NUM issue-294 46 107 2 2 NUM issue-294 46 108 volyn volyn NOUN issue-294 46 109 oblast oblast NOUN issue-294 46 110 7 7 NUM issue-294 46 111 4812,88 4812,88 NUM issue-294 46 112 46,24 46,24 NOUN issue-294 47 1 0,00 0,00 X issue-294 47 2 46,24 46,24 NOUN issue-294 47 3 3 3 NUM issue-294 47 4 dnipropetrovsk dnipropetrovsk NOUN issue-294 47 5 oblast oblast VERB issue-294 47 6 1 1 NUM issue-294 47 7 4728,80 4728,80 NUM issue-294 47 8 0,00 0,00 NUM issue-294 47 9 571,80 571,80 X issue-294 47 10 0,00 0,00 X issue-294 47 11 4 4 NUM issue-294 47 12 donetsk donetsk NOUN issue-294 47 13 oblast oblast NOUN issue-294 47 14 2 2 NUM issue-294 47 15 2633,21 2633,21 NUM issue-294 47 16 0,00 0,00 NUM issue-294 47 17 511,69 511,69 NOUN issue-294 47 18 0,00 0,00 NUM issue-294 47 19 5 5 NUM issue-294 47 20 zhytomyr zhytomyr NOUN issue-294 47 21 oblast oblast NOUN issue-294 47 22 8 8 NUM issue-294 47 23 4291,10 4291,10 NUM issue-294 47 24 52,27 52,27 NUM issue-294 47 25 1487,61 1487,61 NUM issue-294 47 26 0,00 0,00 NUM issue-294 47 27 6 6 NUM issue-294 47 28 zakarpattia zakarpattia NOUN issue-294 47 29 oblast oblast NOUN issue-294 48 1 3 3 NUM issue-294 48 2 1314,93 1314,93 NUM issue-294 48 3 181,32 181,32 NUM issue-294 48 4 1314,93 1314,93 NUM issue-294 48 5 181,32 181,32 NUM issue-294 48 6 7 7 NUM issue-294 48 7 zaporizhzhia zaporizhzhia X issue-294 48 8 oblast oblast NOUN issue-294 48 9 6 6 NUM issue-294 48 10 1476,49 1476,49 NUM issue-294 48 11 3088,66 3088,66 NUM issue-294 48 12 1476,49 1476,49 NUM issue-294 48 13 460,62 460,62 ADJ issue-294 48 14 8 8 NUM issue-294 48 15 ivano ivano NOUN issue-294 48 16 - - PUNCT issue-294 48 17 frankivsk frankivsk NOUN issue-294 48 18 oblast oblast NOUN issue-294 48 19 1 1 NUM issue-294 48 20 0,00 0,00 NUM issue-294 48 21 41,23 41,23 NOUN issue-294 48 22 0,00 0,00 PROPN issue-294 48 23 18,02 18,02 NUM issue-294 48 24 9 9 NUM issue-294 48 25 kirovohrad kirovohrad NOUN issue-294 48 26 oblast oblast ADJ issue-294 48 27 2 2 NUM issue-294 48 28 428,61 428,61 NOUN issue-294 48 29 1406,28 1406,28 NUM issue-294 48 30 0,00 0,00 NUM issue-294 48 31 1406,28 1406,28 NUM issue-294 48 32 10 10 NUM issue-294 48 33 luhansk luhansk NOUN issue-294 48 34 oblast oblast ADJ issue-294 48 35 2 2 NUM issue-294 48 36 415,46 415,46 NUM issue-294 48 37 908,34 908,34 NOUN issue-294 48 38 415,46 415,46 NOUN issue-294 48 39 908,34 908,34 NOUN issue-294 48 40 11 11 NUM issue-294 48 41 lviv lviv PROPN issue-294 48 42 oblast oblast NOUN issue-294 48 43 12 12 NUM issue-294 48 44 19486,01 19486,01 NUM issue-294 48 45 1123,90 1123,90 NUM issue-294 48 46 1618,64 1618,64 NUM issue-294 48 47 636,30 636,30 NOUN issue-294 48 48 12 12 NUM issue-294 48 49 mykolaiv mykolaiv NOUN issue-294 48 50 oblast oblast NOUN issue-294 48 51 1 1 NUM issue-294 48 52 0,00 0,00 NUM issue-294 48 53 63,69 63,69 NUM issue-294 48 54 0,00 0,00 PROPN issue-294 48 55 0,00 0,00 X issue-294 48 56 13 13 NUM issue-294 48 57 odesa odesa NOUN issue-294 48 58 oblast oblast NOUN issue-294 48 59 2 2 NUM issue-294 48 60 60,16 60,16 NUM issue-294 48 61 150,20 150,20 NUM issue-294 48 62 0,00 0,00 X issue-294 48 63 134,50 134,50 NUM issue-294 48 64 14 14 NUM issue-294 48 65 poltava poltava PROPN issue-294 48 66 oblast oblast NOUN issue-294 48 67 4 4 NUM issue-294 48 68 461,46 461,46 NOUN issue-294 48 69 160,75 160,75 NOUN issue-294 48 70 0,00 0,00 X issue-294 48 71 130,99 130,99 PROPN issue-294 48 72 15 15 NUM issue-294 48 73 rivne rivne NOUN issue-294 48 74 oblast oblast NOUN issue-294 48 75 7 7 NUM issue-294 48 76 601,37 601,37 NUM issue-294 48 77 0,00 0,00 PROPN issue-294 48 78 587,70 587,70 NOUN issue-294 48 79 0,00 0,00 SYM issue-294 48 80 16 16 NUM issue-294 48 81 sumy sumy PROPN issue-294 48 82 oblast oblast NOUN issue-294 48 83 8 8 NUM issue-294 48 84 2762,32 2762,32 NUM issue-294 48 85 0,00 0,00 NUM issue-294 48 86 837,20 837,20 NOUN issue-294 48 87 0,00 0,00 NUM issue-294 48 88 17 17 NUM issue-294 48 89 ternopil ternopil ADJ issue-294 48 90 oblast oblast ADJ issue-294 48 91 8 8 NUM issue-294 48 92 577,70 577,70 NUM issue-294 48 93 30,00 30,00 NUM issue-294 48 94 109,60 109,60 NUM issue-294 48 95 30,00 30,00 NUM issue-294 48 96 18 18 NUM issue-294 48 97 kharkiv kharkiv NOUN issue-294 48 98 oblast oblast NOUN issue-294 48 99 7 7 NUM issue-294 48 100 5517,44 5517,44 NUM issue-294 48 101 107,12 107,12 NUM issue-294 48 102 66,65 66,65 NUM issue-294 48 103 14,28 14,28 NUM issue-294 48 104 19 19 NUM issue-294 48 105 kherson kherson PROPN issue-294 48 106 oblast oblast NOUN issue-294 48 107 8 8 NUM issue-294 48 108 8081,52 8081,52 NUM issue-294 48 109 7813,70 7813,70 PROPN issue-294 48 110 6717,51 6717,51 PROPN issue-294 48 111 627,05 627,05 NUM issue-294 48 112 20 20 NUM issue-294 48 113 khmelnytskyi khmelnytskyi NOUN issue-294 48 114 oblast oblast NOUN issue-294 48 115 7 7 NUM issue-294 48 116 949,92 949,92 NOUN issue-294 48 117 171,18 171,18 NUM issue-294 48 118 777,29 777,29 NOUN issue-294 48 119 91,20 91,20 NUM issue-294 48 120 21 21 NUM issue-294 48 121 cherkasy cherkasy NOUN issue-294 48 122 oblast oblast NOUN issue-294 48 123 12 12 NUM issue-294 48 124 9182,24 9182,24 NUM issue-294 48 125 3261,43 3261,43 NUM issue-294 48 126 1217,64 1217,64 NUM issue-294 48 127 479,99 479,99 NOUN issue-294 48 128 22 22 NUM issue-294 48 129 chernivtsi chernivtsi NOUN issue-294 48 130 oblast oblast NOUN issue-294 48 131 4 4 NUM issue-294 48 132 691,88 691,88 NUM issue-294 48 133 22,09 22,09 NOUN issue-294 48 134 19,20 19,20 NOUN issue-294 48 135 0,00 0,00 NUM issue-294 48 136 23 23 NUM issue-294 48 137 chernihiv chernihiv NOUN issue-294 48 138 oblast oblast VERB issue-294 48 139 11 11 NUM issue-294 48 140 924,36 924,36 NUM issue-294 48 141 460,86 460,86 NOUN issue-294 48 142 907,18 907,18 NUM issue-294 48 143 460,86 460,86 NOUN issue-294 48 144 24 24 NUM issue-294 48 145 kyiv kyiv ADJ issue-294 48 146 oblast/ oblast/ NUM issue-294 48 147 kyiv kyiv ADJ issue-294 48 148 city city NOUN issue-294 48 149 5 5 NUM issue-294 48 150 4478,11 4478,11 NUM issue-294 48 151 372,52 372,52 PROPN issue-294 48 152 56,84 56,84 NUM issue-294 48 153 0,00 0,00 NOUN issue-294 48 154 in in ADP issue-294 48 155 totality totality NOUN issue-294 48 156 133 133 NUM issue-294 48 157 74038,91 74038,91 NUM issue-294 48 158 22870,61 22870,61 NUM issue-294 48 159 18856,37 18856,37 NUM issue-294 48 160 8698,01 8698,01 PROPN issue-294 48 161 apparat apparat NOUN issue-294 48 162 sasu sasu NOUN issue-294 48 163 1 1 NUM issue-294 48 164 6050,00 6050,00 NUM issue-294 48 165 0,00 0,00 NOUN issue-294 48 166 0,00 0,00 PROPN issue-294 48 167 0,00 0,00 X issue-294 48 168 total total NOUN issue-294 48 169 : : PUNCT issue-294 48 170 134 134 NUM issue-294 48 171 80088,91 80088,91 NUM issue-294 48 172 22870,61 22870,61 NUM issue-294 48 173 18856,37 18856,37 NUM issue-294 48 174 8698,01 8698,01 PROPN issue-294 48 175 source source NOUN issue-294 48 176 : : PUNCT issue-294 48 177 the the DET issue-294 48 178 author author NOUN issue-294 48 179 ’s ’s PART issue-294 48 180 development development PROPN issue-294 48 181 baltic baltic PROPN issue-294 48 182 journal journal PROPN issue-294 48 183 of of ADP issue-294 48 184 economic economic ADJ issue-294 48 185 studies study NOUN issue-294 48 186 271 271 NUM issue-294 48 187 vol vol NOUN issue-294 48 188 . . PUNCT issue-294 49 1 3 3 NUM issue-294 49 2 , , PUNCT issue-294 49 3 no no INTJ issue-294 49 4 . . NOUN issue-294 49 5 5 5 NUM issue-294 49 6 , , PUNCT issue-294 49 7 2017 2017 NUM issue-294 49 8 the the DET issue-294 49 9 most most ADV issue-294 49 10 large large ADJ issue-294 49 11 - - PUNCT issue-294 49 12 scale scale NOUN issue-294 49 13 and and CCONJ issue-294 49 14 widespread widespread ADJ issue-294 49 15 financial financial ADJ issue-294 49 16 violations violation NOUN issue-294 49 17 that that PRON issue-294 49 18 resulted result VERB issue-294 49 19 in in ADP issue-294 49 20 the the DET issue-294 49 21 loss loss NOUN issue-294 49 22 of of ADP issue-294 49 23 resources resource NOUN issue-294 49 24 are be AUX issue-294 49 25 : : PUNCT issue-294 49 26 the the DET issue-294 49 27 sale sale NOUN issue-294 49 28 of of ADP issue-294 49 29 goods good NOUN issue-294 49 30 , , PUNCT issue-294 49 31 works work NOUN issue-294 49 32 or or CCONJ issue-294 49 33 services service NOUN issue-294 49 34 by by ADP issue-294 49 35 economic economic ADJ issue-294 49 36 entities entity NOUN issue-294 49 37 ( ( PUNCT issue-294 49 38 except except SCONJ issue-294 49 39 for for ADP issue-294 49 40 use use NOUN issue-294 49 41 , , PUNCT issue-294 49 42 rent rent NOUN issue-294 49 43 ) ) PUNCT issue-294 49 44 free free ADJ issue-294 49 45 of of ADP issue-294 49 46 charge charge NOUN issue-294 49 47 or or CCONJ issue-294 49 48 at at ADP issue-294 49 49 a a DET issue-294 49 50 bargain bargain NOUN issue-294 49 51 price price NOUN issue-294 49 52     SPACE issue-294 49 53 – – PUNCT issue-294 49 54 almost almost ADV issue-294 49 55 351.8 351.8 NUM issue-294 49 56 mln mln NUM issue-294 49 57 usd usd NOUN issue-294 49 58 ; ; PUNCT issue-294 49 59 illegal illegal ADJ issue-294 49 60 expenses expense NOUN issue-294 49 61 due due ADP issue-294 49 62 to to ADP issue-294 49 63 the the DET issue-294 49 64 payment payment NOUN issue-294 49 65 of of ADP issue-294 49 66 the the DET issue-294 49 67 inflated inflated ADJ issue-294 49 68 value value NOUN issue-294 49 69 of of ADP issue-294 49 70 performed perform VERB issue-294 49 71 work work NOUN issue-294 49 72 and/or and/or CCONJ issue-294 49 73 provided provide VERB issue-294 49 74 services service NOUN issue-294 49 75 and and CCONJ issue-294 49 76 overstatement overstatement NOUN issue-294 49 77 of of ADP issue-294 49 78 the the DET issue-294 49 79 number number NOUN issue-294 49 80 and and CCONJ issue-294 49 81 cost cost NOUN issue-294 49 82 of of ADP issue-294 49 83 purchased purchase VERB issue-294 49 84 goods good NOUN issue-294 49 85     SPACE issue-294 49 86 – – PUNCT issue-294 49 87 264.6 264.6 NUM issue-294 49 88 million million NUM issue-294 49 89 ; ; PUNCT issue-294 49 90 non non ADJ issue-294 49 91 - - ADJ issue-294 49 92 charging charging ADJ issue-294 49 93 and and CCONJ issue-294 49 94 failure failure NOUN issue-294 49 95 to to PART issue-294 49 96 deliver deliver VERB issue-294 49 97 ( ( PUNCT issue-294 49 98 incomplete incomplete ADJ issue-294 49 99 transfer transfer NOUN issue-294 49 100 ) ) PUNCT issue-294 49 101 of of ADP issue-294 49 102 receipts receipt NOUN issue-294 49 103 to to ADP issue-294 49 104 the the DET issue-294 49 105 general general ADJ issue-294 49 106 and and CCONJ issue-294 49 107 special special ADJ issue-294 49 108 ( ( PUNCT issue-294 49 109 except except SCONJ issue-294 49 110 for for ADP issue-294 49 111 the the DET issue-294 49 112 slush slush NOUN issue-294 49 113 fund fund NOUN issue-294 49 114 of of ADP issue-294 49 115 budgetary budgetary ADJ issue-294 49 116 establishment establishment NOUN issue-294 49 117 ) ) PUNCT issue-294 49 118 funds fund NOUN issue-294 49 119 of of ADP issue-294 49 120 the the DET issue-294 49 121 budget budget NOUN issue-294 49 122     SPACE issue-294 49 123 – – PUNCT issue-294 49 124 almost almost ADV issue-294 49 125 206.6 206.6 NUM issue-294 49 126 mln mln NOUN issue-294 49 127 uah uah NOUN issue-294 49 128 ; ; PUNCT issue-294 49 129 non non ADJ issue-294 49 130 - - ADJ issue-294 49 131 charging charging ADJ issue-294 49 132 and and CCONJ issue-294 49 133 failure failure NOUN issue-294 49 134 to to PART issue-294 49 135 deliver deliver VERB issue-294 49 136 by by ADP issue-294 49 137 the the DET issue-294 49 138 state state NOUN issue-294 49 139 and and CCONJ issue-294 49 140 municipal municipal ADJ issue-294 49 141 enterprises enterprise NOUN issue-294 49 142 of of ADP issue-294 49 143 a a DET issue-294 49 144 part part NOUN issue-294 49 145 of of ADP issue-294 49 146 the the DET issue-294 49 147 profit profit NOUN issue-294 49 148 to to ADP issue-294 49 149 the the DET issue-294 49 150 budget budget NOUN issue-294 49 151     SPACE issue-294 49 152 – – PUNCT issue-294 49 153 more more ADJ issue-294 49 154 than than ADP issue-294 49 155 156.9 156.9 NUM issue-294 49 156 mln mln NUM issue-294 49 157 uah uah NOUN issue-294 49 158 ; ; PUNCT issue-294 49 159 illegal illegal ADJ issue-294 49 160 payments payment NOUN issue-294 49 161 to to ADP issue-294 49 162 individuals individual NOUN issue-294 49 163 ( ( PUNCT issue-294 49 164 compensation compensation NOUN issue-294 49 165 , , PUNCT issue-294 49 166 benefits benefit NOUN issue-294 49 167 , , PUNCT issue-294 49 168 privileges privilege NOUN issue-294 49 169 and and CCONJ issue-294 49 170 subsidies subsidy NOUN issue-294 49 171 , , PUNCT issue-294 49 172 pensions pension NOUN issue-294 49 173 , , PUNCT issue-294 49 174 scholarships scholarship NOUN issue-294 49 175 ) ) PUNCT issue-294 49 176 , , PUNCT issue-294 49 177 including include VERB issue-294 49 178 those those PRON issue-294 49 179 who who PRON issue-294 49 180 did do AUX issue-294 49 181 not not PART issue-294 49 182 have have VERB issue-294 49 183 the the DET issue-294 49 184 right right NOUN issue-294 49 185 to to PART issue-294 49 186 receive receive VERB issue-294 49 187 them they PRON issue-294 49 188 or or CCONJ issue-294 49 189 in in ADP issue-294 49 190 excessive excessive ADJ issue-294 49 191 amounts amount NOUN issue-294 49 192     SPACE issue-294 49 193 – – PUNCT issue-294 49 194 more more ADJ issue-294 49 195 than than ADP issue-294 49 196 148.9 148.9 NUM issue-294 49 197 million million NUM issue-294 49 198 uah uah NOUN issue-294 49 199 ; ; PUNCT issue-294 49 200 inappropriate inappropriate ADJ issue-294 49 201 expenses expense NOUN issue-294 49 202     SPACE issue-294 49 203 – – PUNCT issue-294 49 204 almost almost ADV issue-294 49 205 140.1 140.1 NUM issue-294 49 206 mln mln NOUN issue-294 49 207 uah uah NOUN issue-294 49 208 ; ; PUNCT issue-294 49 209 writing write VERB issue-294 49 210 - - PUNCT issue-294 49 211 off off ADP issue-294 49 212 the the DET issue-294 49 213 funds fund NOUN issue-294 49 214 for for ADP issue-294 49 215 costs cost NOUN issue-294 49 216 / / SYM issue-294 49 217 expenses expense NOUN issue-294 49 218 without without ADP issue-294 49 219 the the DET issue-294 49 220 receipt receipt NOUN issue-294 49 221 of of ADP issue-294 49 222 goods good NOUN issue-294 49 223 , , PUNCT issue-294 49 224 works work NOUN issue-294 49 225 or or CCONJ issue-294 49 226 services service NOUN issue-294 49 227 or or CCONJ issue-294 49 228 in in ADP issue-294 49 229 volumes volume NOUN issue-294 49 230 higher high ADJ issue-294 49 231 than than ADP issue-294 49 232 their their PRON issue-294 49 233 actual actual ADJ issue-294 49 234 value value NOUN issue-294 49 235     SPACE issue-294 49 236 – – PUNCT issue-294 49 237 more more ADJ issue-294 49 238 than than ADP issue-294 49 239 138.6 138.6 NUM issue-294 49 240 mln mln NUM issue-294 49 241 uah uah NOUN issue-294 49 242 ; ; PUNCT issue-294 49 243 carrying carry VERB issue-294 49 244 out out ADP issue-294 49 245 illegal illegal ADJ issue-294 49 246 ( ( PUNCT issue-294 49 247 extra extra ADJ issue-294 49 248 ) ) PUNCT issue-294 49 249 wage wage NOUN issue-294 49 250 payments payment NOUN issue-294 49 251     SPACE issue-294 49 252 – – PUNCT issue-294 49 253 more more ADJ issue-294 49 254 than than ADP issue-294 49 255 111.7 111.7 NUM issue-294 49 256 mln mln NUM issue-294 49 257 uah uah NOUN issue-294 49 258 ; ; PUNCT issue-294 49 259 lack lack NOUN issue-294 49 260 of of ADP issue-294 49 261 funds fund NOUN issue-294 49 262 and and CCONJ issue-294 49 263 property property NOUN issue-294 49 264 values value NOUN issue-294 49 265     SPACE issue-294 49 266 – – PUNCT issue-294 49 267 80.1 80.1 NUM issue-294 49 268 mln mln NOUN issue-294 49 269 uah uah NOUN issue-294 49 270 ; ; PUNCT issue-294 49 271 non non ADJ issue-294 49 272 - - ADJ issue-294 49 273 payment payment ADJ issue-294 49 274 and/or and/or CCONJ issue-294 49 275 non non NOUN issue-294 49 276 - - NOUN issue-294 49 277 application application NOUN issue-294 49 278 of of ADP issue-294 49 279 measures measure NOUN issue-294 49 280 on on ADP issue-294 49 281 the the DET issue-294 49 282 recovery recovery NOUN issue-294 49 283 of of ADP issue-294 49 284 amounts amount NOUN issue-294 49 285 of of ADP issue-294 49 286 penalties penalty NOUN issue-294 49 287 provided provide VERB issue-294 49 288 for for ADP issue-294 49 289 by by ADP issue-294 49 290 the the DET issue-294 49 291 terms term NOUN issue-294 49 292 of of ADP issue-294 49 293 the the DET issue-294 49 294 agreement agreement NOUN issue-294 49 295     SPACE issue-294 49 296 – – PUNCT issue-294 49 297 71.3 71.3 NUM issue-294 49 298 mln mln NOUN issue-294 49 299 uah uah NOUN issue-294 49 300 ; ; PUNCT issue-294 49 301 illicit illicit ADJ issue-294 49 302 alienation alienation NOUN issue-294 49 303 of of ADP issue-294 49 304 property property NOUN issue-294 49 305     SPACE issue-294 49 306 – – PUNCT issue-294 49 307 68.3 68.3 NUM issue-294 49 308 mln mln NOUN issue-294 49 309 uah uah NOUN issue-294 49 310 ; ; PUNCT issue-294 49 311 unreasonable unreasonable ADJ issue-294 49 312 covering covering NOUN issue-294 49 313 of of ADP issue-294 49 314 expenses expense NOUN issue-294 49 315 of of ADP issue-294 49 316 individuals individual NOUN issue-294 49 317 or or CCONJ issue-294 49 318 legal legal ADJ issue-294 49 319 entities entity NOUN issue-294 49 320 , , PUNCT issue-294 49 321 including include VERB issue-294 49 322 in in ADP issue-294 49 323 the the DET issue-294 49 324 absence absence NOUN issue-294 49 325 of of ADP issue-294 49 326 accounts account NOUN issue-294 49 327 receivable receivable NOUN issue-294 49 328     SPACE issue-294 49 329 – – PUNCT issue-294 49 330 more more ADJ issue-294 49 331 than than ADP issue-294 49 332 58.6 58.6 NUM issue-294 49 333 mln mln NUM issue-294 49 334 uah uah NOUN issue-294 49 335 ; ; PUNCT issue-294 49 336 loss loss NOUN issue-294 49 337 of of ADP issue-294 49 338 income income NOUN issue-294 49 339 due due ADP issue-294 49 340 to to ADP issue-294 49 341 the the DET issue-294 49 342 write write NOUN issue-294 49 343 - - PUNCT issue-294 49 344 off off NOUN issue-294 49 345 of of ADP issue-294 49 346 accounts account NOUN issue-294 49 347 receivable receivable NOUN issue-294 49 348     SPACE issue-294 49 349 – – PUNCT issue-294 49 350 almost almost ADV issue-294 49 351 55.4 55.4 NUM issue-294 49 352 mln mln NOUN issue-294 49 353 uah uah NOUN issue-294 49 354 ; ; PUNCT issue-294 49 355 excessive excessive ADJ issue-294 49 356 allocation allocation NOUN issue-294 49 357 ( ( PUNCT issue-294 49 358 receipt receipt NOUN issue-294 49 359 ) ) PUNCT issue-294 49 360 of of ADP issue-294 49 361 budget budget NOUN issue-294 49 362 funds fund NOUN issue-294 49 363 to to ADP issue-294 49 364 legal legal ADJ issue-294 49 365 entities entity NOUN issue-294 49 366 , , PUNCT issue-294 49 367 beneficiaries beneficiary NOUN issue-294 49 368 owing owe VERB issue-294 49 369 to to ADP issue-294 49 370 an an DET issue-294 49 371 overstatement overstatement NOUN issue-294 49 372 of of ADP issue-294 49 373 the the DET issue-294 49 374 relevant relevant ADJ issue-294 49 375 calculations calculation NOUN issue-294 49 376 or or CCONJ issue-294 49 377 who who PRON issue-294 49 378 did do AUX issue-294 49 379 not not PART issue-294 49 380 have have VERB issue-294 49 381 the the DET issue-294 49 382 right right NOUN issue-294 49 383 to to PART issue-294 49 384 receive receive VERB issue-294 49 385 them they PRON issue-294 49 386     SPACE issue-294 49 387 – – PUNCT issue-294 49 388 51.4 51.4 NUM issue-294 49 389 mln mln NOUN issue-294 49 390 uah uah NOUN issue-294 49 391 ; ; PUNCT issue-294 49 392 liquidation liquidation NOUN issue-294 49 393 ( ( PUNCT issue-294 49 394 destruction destruction NOUN issue-294 49 395 , , PUNCT issue-294 49 396 disassembly disassembly NOUN issue-294 49 397 ) ) PUNCT issue-294 49 398 of of ADP issue-294 49 399 property property NOUN issue-294 49 400 , , PUNCT issue-294 49 401 conducted conduct VERB issue-294 49 402 contrary contrary ADV issue-294 49 403 to to ADP issue-294 49 404 the the DET issue-294 49 405 legislation legislation NOUN issue-294 49 406     SPACE issue-294 49 407 – – PUNCT issue-294 49 408 more more ADJ issue-294 49 409 than than ADP issue-294 49 410 51.3 51.3 NUM issue-294 49 411     SPACE issue-294 49 412 mln mln NOUN issue-294 49 413 uah uah PROPN issue-294 49 414 ; ; PUNCT issue-294 49 415 coverage coverage NOUN issue-294 49 416 of of ADP issue-294 49 417 the the DET issue-294 49 418 estimated estimate VERB issue-294 49 419 cost cost NOUN issue-294 49 420 of of ADP issue-294 49 421 the the DET issue-294 49 422 special special ADJ issue-294 49 423 fund fund NOUN issue-294 49 424 at at ADP issue-294 49 425 the the DET issue-294 49 426 expense expense NOUN issue-294 49 427 of of ADP issue-294 49 428 the the DET issue-294 49 429 general general ADJ issue-294 49 430 fund fund NOUN issue-294 49 431 ( ( PUNCT issue-294 49 432 without without ADP issue-294 49 433 the the DET issue-294 49 434 restoration restoration NOUN issue-294 49 435 of of ADP issue-294 49 436 cash cash NOUN issue-294 49 437 fund fund NOUN issue-294 49 438 expenditures expenditure NOUN issue-294 49 439 of of ADP issue-294 49 440 the the DET issue-294 49 441 general general ADJ issue-294 49 442 fund fund PROPN issue-294 49 443 ) ) PUNCT issue-294 49 444     SPACE issue-294 49 445 – – PUNCT issue-294 49 446 almost almost ADV issue-294 49 447 46.0 46.0 NUM issue-294 49 448 mln mln NUM issue-294 49 449 uah uah NOUN issue-294 49 450 ; ; PUNCT issue-294 49 451 payment payment NOUN issue-294 49 452 of of ADP issue-294 49 453 contributions contribution NOUN issue-294 49 454 to to ADP issue-294 49 455 state state NOUN issue-294 49 456 target target NOUN issue-294 49 457 funds fund NOUN issue-294 49 458 for for ADP issue-294 49 459 illegal illegal ADJ issue-294 49 460 sums sum NOUN issue-294 49 461 for for ADP issue-294 49 462 the the DET issue-294 49 463 remuneration remuneration NOUN issue-294 49 464 of of ADP issue-294 49 465 labour labour NOUN issue-294 49 466 or or CCONJ issue-294 49 467 for for ADP issue-294 49 468 an an DET issue-294 49 469 overcharge overcharge NOUN issue-294 49 470 charge charge NOUN issue-294 49 471 rate rate NOUN issue-294 49 472 of of ADP issue-294 49 473 almost almost ADV issue-294 49 474 42.7 42.7 NUM issue-294 49 475 mln mln NUM issue-294 49 476 uah uah NOUN issue-294 49 477 ; ; PUNCT issue-294 49 478 underpayment underpayment NOUN issue-294 49 479 of of ADP issue-294 49 480 income income NOUN issue-294 49 481 from from ADP issue-294 49 482 the the DET issue-294 49 483 sale sale NOUN issue-294 49 484 of of ADP issue-294 49 485 free free ADJ issue-294 49 486 - - PUNCT issue-294 49 487 ofcharge ofcharge NOUN issue-294 49 488 goods good NOUN issue-294 49 489 , , PUNCT issue-294 49 490 services service NOUN issue-294 49 491 from from ADP issue-294 49 492 business business NOUN issue-294 49 493 entities entity NOUN issue-294 49 494 by by ADP issue-294 49 495 budget budget NOUN issue-294 49 496 institutions institution NOUN issue-294 49 497     SPACE issue-294 49 498 – – PUNCT issue-294 49 499 over over ADP issue-294 49 500 29,0 29,0 PROPN issue-294 49 501 mln mln X issue-294 49 502 uah uah NOUN issue-294 49 503 ; ; PUNCT issue-294 49 504 overdue overdue ADJ issue-294 49 505 write write NOUN issue-294 49 506 - - PUNCT issue-294 49 507 off off NOUN issue-294 49 508 for for ADP issue-294 49 509 an an DET issue-294 49 510 accounting accounting NOUN issue-294 49 511 of of ADP issue-294 49 512 intangible intangible ADJ issue-294 49 513 assets asset NOUN issue-294 49 514 that that PRON issue-294 49 515 are be AUX issue-294 49 516 not not PART issue-294 49 517 available available ADJ issue-294 49 518     SPACE issue-294 49 519 – – PUNCT issue-294 49 520 23.4 23.4 NUM issue-294 49 521 mln mln NOUN issue-294 49 522 uah uah NOUN issue-294 49 523 ; ; PUNCT issue-294 49 524 insufficient insufficient ADJ issue-294 49 525 payment payment NOUN issue-294 49 526 , , PUNCT issue-294 49 527 from from ADP issue-294 49 528 the the DET issue-294 49 529 side side NOUN issue-294 49 530 of of ADP issue-294 49 531 business business NOUN issue-294 49 532 entities entity NOUN issue-294 49 533 , , PUNCT issue-294 49 534 the the DET issue-294 49 535 appropriate appropriate ADJ issue-294 49 536 income income NOUN issue-294 49 537 for for ADP issue-294 49 538 the the DET issue-294 49 539 property property NOUN issue-294 49 540 , , PUNCT issue-294 49 541 granted grant VERB issue-294 49 542 for for ADP issue-294 49 543 use use NOUN issue-294 49 544 , , PUNCT issue-294 49 545 rent rent NOUN issue-294 49 546     SPACE issue-294 49 547 – – PUNCT issue-294 49 548 22.7 22.7 NUM issue-294 49 549 mln mln NOUN issue-294 49 550 uah uah NOUN issue-294 49 551 ; ; PUNCT issue-294 49 552 expenditures expenditure NOUN issue-294 49 553 on on ADP issue-294 49 554 charitable charitable ADJ issue-294 49 555 , , PUNCT issue-294 49 556 sponsorship sponsorship NOUN issue-294 49 557 and and CCONJ issue-294 49 558 other other ADJ issue-294 49 559 non non ADJ issue-294 49 560 - - ADJ issue-294 49 561 refundable refundable ADJ issue-294 49 562 assistance assistance NOUN issue-294 49 563 exceeding exceed VERB issue-294 49 564 specified specify VERB issue-294 49 565 volumes volume NOUN issue-294 49 566 or or CCONJ issue-294 49 567 exceeding exceed VERB issue-294 49 568 the the DET issue-294 49 569 maximum maximum ADJ issue-294 49 570 amount amount NOUN issue-294 49 571     SPACE issue-294 49 572 – – PUNCT issue-294 49 573 22.6 22.6 NUM issue-294 49 574 mln mln NOUN issue-294 49 575 uah uah NOUN issue-294 49 576 ; ; PUNCT issue-294 49 577 implementation implementation NOUN issue-294 49 578 at at ADP issue-294 49 579 the the DET issue-294 49 580 expense expense NOUN issue-294 49 581 of of ADP issue-294 49 582 the the DET issue-294 49 583 budget budget NOUN issue-294 49 584 of of ADP issue-294 49 585 one one NUM issue-294 49 586 level level NOUN issue-294 49 587 of of ADP issue-294 49 588 expenditures expenditure NOUN issue-294 49 589 , , PUNCT issue-294 49 590 which which PRON issue-294 49 591 in in ADP issue-294 49 592 accordance accordance NOUN issue-294 49 593 with with ADP issue-294 49 594 the the DET issue-294 49 595 budget budget NOUN issue-294 49 596 law law NOUN issue-294 49 597 should should AUX issue-294 49 598 be be AUX issue-294 49 599 implemented implement VERB issue-294 49 600 from from ADP issue-294 49 601 the the DET issue-294 49 602 budget budget NOUN issue-294 49 603 of of ADP issue-294 49 604 another another DET issue-294 49 605 level level NOUN issue-294 49 606     SPACE issue-294 49 607 – – PUNCT issue-294 49 608 22.4 22.4 NUM issue-294 49 609 mln mln NOUN issue-294 49 610 uah uah NOUN issue-294 49 611 , , PUNCT issue-294 49 612 etc etc X issue-294 49 613 . . X issue-294 50 1 the the DET issue-294 50 2 main main ADJ issue-294 50 3 reasons reason NOUN issue-294 50 4 of of ADP issue-294 50 5 such such ADJ issue-294 50 6 violations violation NOUN issue-294 50 7 are be AUX issue-294 50 8 low low ADJ issue-294 50 9 quality quality NOUN issue-294 50 10 of of ADP issue-294 50 11 internal internal ADJ issue-294 50 12 control control NOUN issue-294 50 13 and and CCONJ issue-294 50 14 irresponsible irresponsible ADJ issue-294 50 15 attitude attitude NOUN issue-294 50 16 by by ADP issue-294 50 17 many many ADJ issue-294 50 18 budget budget NOUN issue-294 50 19 managers manager NOUN issue-294 50 20 and and CCONJ issue-294 50 21 managers manager NOUN issue-294 50 22 of of ADP issue-294 50 23 enterprises enterprise NOUN issue-294 50 24 , , PUNCT issue-294 50 25 institutions institution NOUN issue-294 50 26 and and CCONJ issue-294 50 27 organizations organization NOUN issue-294 50 28 . . PUNCT issue-294 51 1 state state NOUN issue-294 51 2 audit audit NOUN issue-294 51 3 service service NOUN issue-294 51 4 provides provide VERB issue-294 51 5 a a DET issue-294 51 6 systemic systemic ADJ issue-294 51 7 control control NOUN issue-294 51 8 over over ADP issue-294 51 9 the the DET issue-294 51 10 elimination elimination NOUN issue-294 51 11 of of ADP issue-294 51 12 deficiencies deficiency NOUN issue-294 51 13 and and CCONJ issue-294 51 14 violations violation NOUN issue-294 51 15 detected detect VERB issue-294 51 16 by by ADP issue-294 51 17 control control NOUN issue-294 51 18 measures measure NOUN issue-294 51 19 and and CCONJ issue-294 51 20 completeness completeness NOUN issue-294 51 21 of of ADP issue-294 51 22 requirements requirement NOUN issue-294 51 23 fulfilment fulfilment NOUN issue-294 51 24 of of ADP issue-294 51 25 the the DET issue-294 51 26 state state NOUN issue-294 51 27 service service NOUN issue-294 51 28 . . PUNCT issue-294 52 1 so so ADV issue-294 52 2 , , PUNCT issue-294 52 3 in in ADP issue-294 52 4 order order NOUN issue-294 52 5 to to PART issue-294 52 6 properly properly ADV issue-294 52 7 respond respond VERB issue-294 52 8 to to ADP issue-294 52 9 violations violation NOUN issue-294 52 10 of of ADP issue-294 52 11 law law NOUN issue-294 52 12 enforcement enforcement NOUN issue-294 52 13 authorities authority NOUN issue-294 52 14 in in ADP issue-294 52 15 2017 2017 NUM issue-294 52 16 , , PUNCT issue-294 52 17 over over ADP issue-294 52 18 1.4 1.4 NUM issue-294 52 19 thousand thousand NUM issue-294 52 20 revision revision NOUN issue-294 52 21 materials material NOUN issue-294 52 22 have have AUX issue-294 52 23 been be AUX issue-294 52 24 handed hand VERB issue-294 52 25 over over ADP issue-294 52 26 . . PUNCT issue-294 53 1 based base VERB issue-294 53 2 on on ADP issue-294 53 3 the the DET issue-294 53 4 results result NOUN issue-294 53 5 of of ADP issue-294 53 6 control control NOUN issue-294 53 7 measures measure NOUN issue-294 53 8 consideration consideration NOUN issue-294 53 9 during during ADP issue-294 53 10 the the DET issue-294 53 11 reporting reporting NOUN issue-294 53 12 year year NOUN issue-294 53 13 , , PUNCT issue-294 53 14 669 669 NUM issue-294 53 15 pre pre ADJ issue-294 53 16 - - ADJ issue-294 53 17 trial trial ADJ issue-294 53 18 investigations investigation NOUN issue-294 53 19 have have AUX issue-294 53 20 been be AUX issue-294 53 21 initiated initiate VERB issue-294 53 22 . . PUNCT issue-294 54 1 the the DET issue-294 54 2 provided provide VERB issue-294 54 3 data datum NOUN issue-294 54 4 indicate indicate VERB issue-294 54 5 the the DET issue-294 54 6 need need NOUN issue-294 54 7 for for ADP issue-294 54 8 increased increase VERB issue-294 54 9 attention attention NOUN issue-294 54 10 to to ADP issue-294 54 11 the the DET issue-294 54 12 organization organization NOUN issue-294 54 13 of of ADP issue-294 54 14 an an DET issue-294 54 15 effective effective ADJ issue-294 54 16 system system NOUN issue-294 54 17 of of ADP issue-294 54 18 financial financial ADJ issue-294 54 19 control control NOUN issue-294 54 20 of of ADP issue-294 54 21 budgetary budgetary ADJ issue-294 54 22 institutions institution NOUN issue-294 54 23 , , PUNCT issue-294 54 24 continuous continuous ADJ issue-294 54 25 improvement improvement NOUN issue-294 54 26 of of ADP issue-294 54 27 the the DET issue-294 54 28 mechanisms mechanism NOUN issue-294 54 29 of of ADP issue-294 54 30 management management NOUN issue-294 54 31 and and CCONJ issue-294 54 32 control control NOUN issue-294 54 33 of of ADP issue-294 54 34 budgetary budgetary ADJ issue-294 54 35 funds fund NOUN issue-294 54 36 . . PUNCT issue-294 55 1 state state NOUN issue-294 55 2 financial financial ADJ issue-294 55 3 control control NOUN issue-294 55 4 over over ADP issue-294 55 5 compliance compliance NOUN issue-294 55 6 with with ADP issue-294 55 7 budget budget NOUN issue-294 55 8 legislation legislation NOUN issue-294 55 9 in in ADP issue-294 55 10 budgetary budgetary ADJ issue-294 55 11 institutions institution NOUN issue-294 55 12 is be AUX issue-294 55 13 aimed aim VERB issue-294 55 14 at at ADP issue-294 55 15 ensuring ensure VERB issue-294 55 16 effective effective ADJ issue-294 55 17 and and CCONJ issue-294 55 18 efficient efficient ADJ issue-294 55 19 management management NOUN issue-294 55 20 of of ADP issue-294 55 21 budget budget NOUN issue-294 55 22 funds fund NOUN issue-294 55 23 and and CCONJ issue-294 55 24 is be AUX issue-294 55 25 carried carry VERB issue-294 55 26 out out ADP issue-294 55 27 at at ADP issue-294 55 28 all all DET issue-294 55 29 stages stage NOUN issue-294 55 30 of of ADP issue-294 55 31 the the DET issue-294 55 32 budget budget NOUN issue-294 55 33 process process NOUN issue-294 55 34 by by ADP issue-294 55 35 its its PRON issue-294 55 36 participants participant NOUN issue-294 55 37 in in ADP issue-294 55 38 accordance accordance NOUN issue-294 55 39 with with ADP issue-294 55 40 the the DET issue-294 55 41 budget budget NOUN issue-294 55 42 code code NOUN issue-294 55 43 and and CCONJ issue-294 55 44 other other ADJ issue-294 55 45 legislation legislation NOUN issue-294 55 46 , , PUNCT issue-294 55 47 and and CCONJ issue-294 55 48 provides provide VERB issue-294 55 49 [ [ X issue-294 55 50 3 3 NUM issue-294 55 51 ] ] NOUN issue-294 55 52 : : PUNCT issue-294 55 53 budget budget NOUN issue-294 55 54 funds fund NOUN issue-294 55 55 management management NOUN issue-294 55 56 assessment assessment NOUN issue-294 55 57 ( ( PUNCT issue-294 55 58 including include VERB issue-294 55 59 conducting conduct VERB issue-294 55 60 state state NOUN issue-294 55 61 financial financial ADJ issue-294 55 62 audit audit NOUN issue-294 55 63 ) ) PUNCT issue-294 55 64 ; ; PUNCT issue-294 55 65 correctness correctness NOUN issue-294 55 66 of of ADP issue-294 55 67 accounting accounting NOUN issue-294 55 68 and and CCONJ issue-294 55 69 reliability reliability NOUN issue-294 55 70 of of ADP issue-294 55 71 financial financial ADJ issue-294 55 72 and and CCONJ issue-294 55 73 budget budget NOUN issue-294 55 74 reporting reporting NOUN issue-294 55 75 ; ; PUNCT issue-294 55 76 achieving achieve VERB issue-294 55 77 the the DET issue-294 55 78 savings saving NOUN issue-294 55 79 in in ADP issue-294 55 80 budget budget NOUN issue-294 55 81 funds fund NOUN issue-294 55 82 , , PUNCT issue-294 55 83 their their PRON issue-294 55 84 target target NOUN issue-294 55 85 use use NOUN issue-294 55 86 , , PUNCT issue-294 55 87 efficiency efficiency NOUN issue-294 55 88 and and CCONJ issue-294 55 89 effectiveness effectiveness NOUN issue-294 55 90 in in ADP issue-294 55 91 the the DET issue-294 55 92 activities activity NOUN issue-294 55 93 of of ADP issue-294 55 94 budget budget NOUN issue-294 55 95 funds fund NOUN issue-294 55 96 managers manager NOUN issue-294 55 97 by by ADP issue-294 55 98 adopting adopt VERB issue-294 55 99 sound sound ADJ issue-294 55 100 managerial managerial ADJ issue-294 55 101 decisions decision NOUN issue-294 55 102 ; ; PUNCT issue-294 55 103 conducting conduct VERB issue-294 55 104 the the DET issue-294 55 105 analysis analysis NOUN issue-294 55 106 and and CCONJ issue-294 55 107 evaluation evaluation NOUN issue-294 55 108 of of ADP issue-294 55 109 the the DET issue-294 55 110 state state NOUN issue-294 55 111 of of ADP issue-294 55 112 financial financial ADJ issue-294 55 113 and and CCONJ issue-294 55 114 economic economic ADJ issue-294 55 115 activity activity NOUN issue-294 55 116 of of ADP issue-294 55 117 budget budget NOUN issue-294 55 118 funds fund NOUN issue-294 55 119 managers manager NOUN issue-294 55 120 ; ; PUNCT issue-294 55 121 preventing prevent VERB issue-294 55 122 violations violation NOUN issue-294 55 123 of of ADP issue-294 55 124 budget budget NOUN issue-294 55 125 legislation legislation NOUN issue-294 55 126 and and CCONJ issue-294 55 127 ensuring ensure VERB issue-294 55 128 the the DET issue-294 55 129 interests interest NOUN issue-294 55 130 of of ADP issue-294 55 131 the the DET issue-294 55 132 state state NOUN issue-294 55 133 in in ADP issue-294 55 134 the the DET issue-294 55 135 process process NOUN issue-294 55 136 of of ADP issue-294 55 137 managing manage VERB issue-294 55 138 state state NOUN issue-294 55 139 - - PUNCT issue-294 55 140 owned own VERB issue-294 55 141 objects object NOUN issue-294 55 142 ; ; PUNCT issue-294 55 143 substantiation substantiation NOUN issue-294 55 144 of of ADP issue-294 55 145 the the DET issue-294 55 146 planning planning NOUN issue-294 55 147 of of ADP issue-294 55 148 budget budget NOUN issue-294 55 149 revenues revenue NOUN issue-294 55 150 and and CCONJ issue-294 55 151 expenditures expenditure NOUN issue-294 55 152 . . PUNCT issue-294 56 1 thanks thank NOUN issue-294 56 2 to to ADP issue-294 56 3 the the DET issue-294 56 4 measures measure NOUN issue-294 56 5 taken take VERB issue-294 56 6 during during ADP issue-294 56 7 2017 2017 NUM issue-294 56 8 , , PUNCT issue-294 56 9 the the DET issue-294 56 10 state state NOUN issue-294 56 11 audit audit NOUN issue-294 56 12 service service NOUN issue-294 56 13 and and CCONJ issue-294 56 14 its its PRON issue-294 56 15 territorial territorial ADJ issue-294 56 16 bodies body NOUN issue-294 56 17 have have AUX issue-294 56 18 provided provide VERB issue-294 56 19 compensation compensation NOUN issue-294 56 20 for for ADP issue-294 56 21 losses loss NOUN issue-294 56 22 of of ADP issue-294 56 23 financial financial ADJ issue-294 56 24 and and CCONJ issue-294 56 25 material material ADJ issue-294 56 26 resources resource NOUN issue-294 56 27 for for ADP issue-294 56 28 a a DET issue-294 56 29 total total ADJ issue-294 56 30 amount amount NOUN issue-294 56 31 of of ADP issue-294 56 32 more more ADJ issue-294 56 33 than than ADP issue-294 56 34 611.5 611.5 NUM issue-294 56 35 mln mln NOUN issue-294 56 36 uah uah NOUN issue-294 56 37 . . PUNCT issue-294 57 1 so so ADV issue-294 57 2 , , PUNCT issue-294 57 3 budgets budget NOUN issue-294 57 4 and and CCONJ issue-294 57 5 budget budget NOUN issue-294 57 6 institutions institution NOUN issue-294 57 7 , , PUNCT issue-294 57 8 organizations organization NOUN issue-294 57 9 and and CCONJ issue-294 57 10 enterprises enterprise NOUN issue-294 57 11 received receive VERB issue-294 57 12 almost almost ADV issue-294 57 13 141.3 141.3 NUM issue-294 57 14     SPACE issue-294 57 15 mln mln NOUN issue-294 57 16 uah uah NOUN issue-294 57 17 , , PUNCT issue-294 57 18 as as ADV issue-294 57 19 well well ADV issue-294 57 20 as as ADP issue-294 57 21 reimbursement reimbursement NOUN issue-294 57 22 and and CCONJ issue-294 57 23 renewal renewal NOUN issue-294 57 24 of of ADP issue-294 57 25 illegal illegal ADJ issue-294 57 26 , , PUNCT issue-294 57 27 misplaced misplaced ADJ issue-294 57 28 expenditures expenditure NOUN issue-294 57 29 and and CCONJ issue-294 57 30 a a DET issue-294 57 31 shortage shortage NOUN issue-294 57 32 of of ADP issue-294 57 33 resources resource NOUN issue-294 57 34 for for ADP issue-294 57 35 the the DET issue-294 57 36 total total ADJ issue-294 57 37 amount amount NOUN issue-294 57 38 of of ADP issue-294 57 39 more more ADJ issue-294 57 40 than than ADP issue-294 57 41 470.2 470.2 NUM issue-294 57 42 mln mln NOUN issue-294 57 43 uah uah NOUN issue-294 57 44 . . PUNCT issue-294 58 1 in in ADP issue-294 58 2 particular particular ADJ issue-294 58 3 : : PUNCT issue-294 58 4 baltic baltic ADJ issue-294 58 5 journal journal PROPN issue-294 58 6 of of ADP issue-294 58 7 economic economic ADJ issue-294 58 8 studies study NOUN issue-294 58 9 272 272 NUM issue-294 58 10 vol vol NOUN issue-294 58 11 . . PUNCT issue-294 59 1 3 3 NUM issue-294 59 2 , , PUNCT issue-294 59 3 no no INTJ issue-294 59 4 . . NOUN issue-294 59 5 5 5 NUM issue-294 59 6 , , PUNCT issue-294 59 7 2017 2017 NUM issue-294 59 8 held hold VERB issue-294 59 9 by by ADP issue-294 59 10 the the DET issue-294 59 11 executors executor NOUN issue-294 59 12 of of ADP issue-294 59 13 additional additional ADJ issue-294 59 14 works work NOUN issue-294 59 15 , , PUNCT issue-294 59 16 provided provide VERB issue-294 59 17 services service NOUN issue-294 59 18 or or CCONJ issue-294 59 19 delivered deliver VERB issue-294 59 20 goods good NOUN issue-294 59 21 more more ADJ issue-294 59 22 than than ADP issue-294 59 23 on on ADP issue-294 59 24 77.0 77.0 NUM issue-294 59 25 mln mln NOUN issue-294 59 26 uah uah NOUN issue-294 59 27 ; ; PUNCT issue-294 59 28 carried carry VERB issue-294 59 29 out out ADP issue-294 59 30 netting net VERB issue-294 59 31 of of ADP issue-294 59 32 costs cost NOUN issue-294 59 33 and and CCONJ issue-294 59 34 adjustments adjustment NOUN issue-294 59 35 of of ADP issue-294 59 36 settlements settlement NOUN issue-294 59 37 totalling total VERB issue-294 59 38 33.1 33.1 NUM issue-294 59 39 mln mln NOUN issue-294 59 40 uah uah NOUN issue-294 59 41 ; ; PUNCT issue-294 59 42 offset offset VERB issue-294 59 43 by by ADP issue-294 59 44 a a DET issue-294 59 45 special special ADJ issue-294 59 46 fund fund NOUN issue-294 59 47 the the DET issue-294 59 48 illegal illegal ADJ issue-294 59 49 expenditures expenditure NOUN issue-294 59 50 made make VERB issue-294 59 51 from from ADP issue-294 59 52 the the DET issue-294 59 53 general general ADJ issue-294 59 54 fund fund PROPN issue-294 59 55 estimates estimate VERB issue-294 59 56 institution institution NOUN issue-294 59 57 , , PUNCT issue-294 59 58 organization organization NOUN issue-294 59 59 ( ( PUNCT issue-294 59 60 was be AUX issue-294 59 61 to to PART issue-294 59 62 be be AUX issue-294 59 63 made make VERB issue-294 59 64 in in ADP issue-294 59 65 the the DET issue-294 59 66 special special ADJ issue-294 59 67 fund fund NOUN issue-294 59 68 ) ) PUNCT issue-294 59 69     SPACE issue-294 59 70 – – PUNCT issue-294 59 71 with with ADP issue-294 59 72 over over ADP issue-294 59 73 18.0 18.0 NUM issue-294 59 74 mln mln NUM issue-294 59 75 uah uah NOUN issue-294 59 76 ; ; PUNCT issue-294 59 77 reduced reduce VERB issue-294 59 78 budget budget NOUN issue-294 59 79 allocations allocation NOUN issue-294 59 80 / / SYM issue-294 59 81 allocations allocation NOUN issue-294 59 82 to to ADP issue-294 59 83 budget budget NOUN issue-294 59 84 funds fund NOUN issue-294 59 85 administrators administrator NOUN issue-294 59 86 ( ( PUNCT issue-294 59 87 including include VERB issue-294 59 88 independently independently ADV issue-294 59 89 by by ADP issue-294 59 90 the the DET issue-294 59 91 control control NOUN issue-294 59 92 bodies body NOUN issue-294 59 93 of of ADP issue-294 59 94 control control NOUN issue-294 59 95 objects object NOUN issue-294 59 96 during during ADP issue-294 59 97 the the DET issue-294 59 98 audit audit NOUN issue-294 59 99 ) ) PUNCT issue-294 59 100 for for ADP issue-294 59 101 violations violation NOUN issue-294 59 102 of of ADP issue-294 59 103 excessive excessive ADJ issue-294 59 104 allocation allocation NOUN issue-294 59 105 of of ADP issue-294 59 106 budget budget NOUN issue-294 59 107 funds fund NOUN issue-294 59 108     SPACE issue-294 59 109 – – PUNCT issue-294 59 110 in in ADP issue-294 59 111 the the DET issue-294 59 112 amount amount NOUN issue-294 59 113 of of ADP issue-294 59 114 almost almost ADV issue-294 59 115 30.5 30.5 NUM issue-294 59 116 mln mln NOUN issue-294 59 117 uah uah NOUN issue-294 59 118 and and CCONJ issue-294 59 119 for for ADP issue-294 59 120 violations violation NOUN issue-294 59 121 of of ADP issue-294 59 122 misuse misuse NOUN issue-294 59 123 of of ADP issue-294 59 124 budget budget NOUN issue-294 59 125 funds fund NOUN issue-294 59 126     SPACE issue-294 59 127 – – PUNCT issue-294 59 128 over over ADP issue-294 59 129 45.1 45.1 NUM issue-294 59 130 mln mln NOUN issue-294 59 131 uah uah NOUN issue-294 59 132 ; ; PUNCT issue-294 59 133 adjusted adjust VERB issue-294 59 134 payments payment NOUN issue-294 59 135 with with ADP issue-294 59 136 state state NOUN issue-294 59 137 social social ADJ issue-294 59 138 insurance insurance NOUN issue-294 59 139 funds fund NOUN issue-294 59 140 ( ( PUNCT issue-294 59 141 including include VERB issue-294 59 142 credited credit VERB issue-294 59 143 to to ADP issue-294 59 144 future future ADJ issue-294 59 145 payments payment NOUN issue-294 59 146 ) ) PUNCT issue-294 59 147     SPACE issue-294 59 148 – – PUNCT issue-294 59 149 by by ADP issue-294 59 150 19.3 19.3 NUM issue-294 59 151 mln mln NOUN issue-294 59 152 uah uah NOUN issue-294 59 153 ; ; PUNCT issue-294 59 154 returned return VERB issue-294 59 155 funds fund NOUN issue-294 59 156 to to ADP issue-294 59 157 the the DET issue-294 59 158 accounts account NOUN issue-294 59 159 of of ADP issue-294 59 160 the the DET issue-294 59 161 enterprise enterprise NOUN issue-294 59 162 , , PUNCT issue-294 59 163 institution institution NOUN issue-294 59 164 or or CCONJ issue-294 59 165 organization organization NOUN issue-294 59 166 of of ADP issue-294 59 167 state state NOUN issue-294 59 168 and and CCONJ issue-294 59 169 communal communal ADJ issue-294 59 170 ownership ownership NOUN issue-294 59 171     SPACE issue-294 59 172 – – PUNCT issue-294 59 173 more more ADJ issue-294 59 174 than than ADP issue-294 59 175 31.6 31.6 NUM issue-294 59 176 mln mln NOUN issue-294 59 177 uah uah NOUN issue-294 59 178 ; ; PUNCT issue-294 59 179 funds fund NOUN issue-294 59 180 returned return VERB issue-294 59 181 to to ADP issue-294 59 182 local local ADJ issue-294 59 183 budgets budget NOUN issue-294 59 184 ( ( PUNCT issue-294 59 185 except except SCONJ issue-294 59 186 for for ADP issue-294 59 187 the the DET issue-294 59 188 special special ADJ issue-294 59 189 fund fund NOUN issue-294 59 190 of of ADP issue-294 59 191 budgetary budgetary ADJ issue-294 59 192 institutions institution NOUN issue-294 59 193 ) ) PUNCT issue-294 59 194     SPACE issue-294 59 195 – – PUNCT issue-294 59 196 68.3 68.3 NUM issue-294 59 197 mln mln NUM issue-294 59 198 uah uah NOUN issue-294 59 199 , , PUNCT issue-294 59 200 as as ADV issue-294 59 201 well well ADV issue-294 59 202 as as ADP issue-294 59 203 returned return VERB issue-294 59 204 to to ADP issue-294 59 205 the the DET issue-294 59 206 state state NOUN issue-294 59 207 budget budget NOUN issue-294 59 208 ( ( PUNCT issue-294 59 209 except except SCONJ issue-294 59 210 for for ADP issue-294 59 211 the the DET issue-294 59 212 special special ADJ issue-294 59 213 fund fund NOUN issue-294 59 214 of of ADP issue-294 59 215 budget budget NOUN issue-294 59 216 institutions institution NOUN issue-294 59 217 ) ) PUNCT issue-294 59 218     SPACE issue-294 59 219 – – PUNCT issue-294 59 220 25.2 25.2 NUM issue-294 59 221 mln mln NOUN issue-294 59 222 uah uah NOUN issue-294 59 223 ; ; PUNCT issue-294 59 224 excessively excessively ADV issue-294 59 225 paid pay VERB issue-294 59 226 salaries salary NOUN issue-294 59 227 from from ADP issue-294 59 228 persons person NOUN issue-294 59 229 who who PRON issue-294 59 230 received receive VERB issue-294 59 231 them they PRON issue-294 59 232 unreasonably unreasonably ADV issue-294 59 233 ( ( PUNCT issue-294 59 234 superfluously superfluously ADV issue-294 59 235 ) ) PUNCT issue-294 59 236 on on ADP issue-294 59 237 their their PRON issue-294 59 238 applications application NOUN issue-294 59 239 were be AUX issue-294 59 240 kept keep VERB issue-294 59 241     SPACE issue-294 59 242 – – PUNCT issue-294 59 243 almost almost ADV issue-294 59 244 17.6 17.6 NUM issue-294 59 245 mln mln NOUN issue-294 59 246 uah uah NOUN issue-294 59 247 ; ; PUNCT issue-294 59 248 returned return VERB issue-294 59 249 illegally illegally ADV issue-294 59 250 alienated alienate VERB issue-294 59 251 property property NOUN issue-294 59 252 of of ADP issue-294 59 253 state state NOUN issue-294 59 254 and and CCONJ issue-294 59 255 communal communal ADJ issue-294 59 256 property property NOUN issue-294 59 257     SPACE issue-294 59 258 – – PUNCT issue-294 59 259 by by ADP issue-294 59 260 almost almost ADV issue-294 59 261 6.0 6.0 NUM issue-294 59 262 mln mln NOUN issue-294 59 263 uah uah NOUN issue-294 59 264 ; ; PUNCT issue-294 59 265 recovered recover VERB issue-294 59 266 funds fund NOUN issue-294 59 267 from from ADP issue-294 59 268 the the DET issue-294 59 269 guilty guilty ADJ issue-294 59 270 persons person NOUN issue-294 59 271 ( ( PUNCT issue-294 59 272 including include VERB issue-294 59 273 overdue overdue ADJ issue-294 59 274 paychecks paycheck NOUN issue-294 59 275 ) ) PUNCT issue-294 59 276 were be AUX issue-294 59 277 collected collect VERB issue-294 59 278     SPACE issue-294 59 279 – – PUNCT issue-294 59 280 almost almost ADV issue-294 59 281 14.1 14.1 NUM issue-294 59 282 mln mln NUM issue-294 59 283 uah uah NOUN issue-294 59 284 ; ; PUNCT issue-294 59 285 returned return VERB issue-294 59 286 material material NOUN issue-294 59 287 assets asset NOUN issue-294 59 288 ( ( PUNCT issue-294 59 289 in in ADP issue-294 59 290 the the DET issue-294 59 291 amount amount NOUN issue-294 59 292 of of ADP issue-294 59 293 shortage shortage NOUN issue-294 59 294 ) ) PUNCT issue-294 59 295     SPACE issue-294 59 296 – – PUNCT issue-294 59 297 almost almost ADV issue-294 59 298 6.8 6.8 NUM issue-294 59 299 mln mln NOUN issue-294 59 300 uah uah NOUN issue-294 59 301 ; ; PUNCT issue-294 59 302 received receive VERB issue-294 59 303 additional additional ADJ issue-294 59 304 revenues revenue NOUN issue-294 59 305 to to ADP issue-294 59 306 local local ADJ issue-294 59 307 budgets budget NOUN issue-294 59 308 ( ( PUNCT issue-294 59 309 except except SCONJ issue-294 59 310 for for ADP issue-294 59 311 the the DET issue-294 59 312 special special ADJ issue-294 59 313 fund fund NOUN issue-294 59 314 of of ADP issue-294 59 315 budget budget NOUN issue-294 59 316 institutions institution NOUN issue-294 59 317 ) ) PUNCT issue-294 59 318 for for ADP issue-294 59 319 the the DET issue-294 59 320 amount amount NOUN issue-294 59 321 of of ADP issue-294 59 322 more more ADJ issue-294 59 323 than than ADP issue-294 59 324 62.7 62.7 NUM issue-294 59 325 mln mln NUM issue-294 59 326 uah uah NOUN issue-294 59 327 ; ; PUNCT issue-294 59 328 received receive VERB issue-294 59 329 incomes income NOUN issue-294 59 330 to to ADP issue-294 59 331 the the DET issue-294 59 332 accounts account NOUN issue-294 59 333 of of ADP issue-294 59 334 enterprises enterprise NOUN issue-294 59 335 ( ( PUNCT issue-294 59 336 institutions institution NOUN issue-294 59 337 , , PUNCT issue-294 59 338 organizations organization NOUN issue-294 59 339 ) ) PUNCT issue-294 59 340 of of ADP issue-294 59 341 the the DET issue-294 59 342 state state NOUN issue-294 59 343 form form NOUN issue-294 59 344 of of ADP issue-294 59 345 ownership ownership NOUN issue-294 59 346     SPACE issue-294 59 347 – – PUNCT issue-294 59 348 almost almost ADV issue-294 59 349 24.3 24.3 NUM issue-294 59 350 mln mln NOUN issue-294 59 351 uah uah ADJ issue-294 59 352 and and CCONJ issue-294 59 353 communal communal ADJ issue-294 59 354 ownership ownership NOUN issue-294 59 355     SPACE issue-294 59 356 – – PUNCT issue-294 59 357 more more ADJ issue-294 59 358 than than ADP issue-294 59 359 6.2 6.2 NUM issue-294 59 360 mln mln NOUN issue-294 59 361 uah uah NOUN issue-294 59 362 ; ; PUNCT issue-294 59 363 received receive VERB issue-294 59 364 incomes income NOUN issue-294 59 365 to to ADP issue-294 59 366 the the DET issue-294 59 367 special special ADJ issue-294 59 368 fund fund NOUN issue-294 59 369 of of ADP issue-294 59 370 budgetary budgetary ADJ issue-294 59 371 institutions institution NOUN issue-294 59 372 and and CCONJ issue-294 59 373 organizations organization NOUN issue-294 59 374 financed finance VERB issue-294 59 375 from from ADP issue-294 59 376 the the DET issue-294 59 377 state state NOUN issue-294 59 378 budget budget NOUN issue-294 59 379     SPACE issue-294 59 380 – – PUNCT issue-294 59 381 more more ADJ issue-294 59 382 than than ADP issue-294 59 383 5.1 5.1 NUM issue-294 59 384 mln mln NOUN issue-294 59 385 uah uah NOUN issue-294 59 386 , , PUNCT issue-294 59 387 and and CCONJ issue-294 59 388 also also ADV issue-294 59 389 financed finance VERB issue-294 59 390 from from ADP issue-294 59 391 local local ADJ issue-294 59 392 budgets budget NOUN issue-294 59 393     SPACE issue-294 59 394 – – PUNCT issue-294 59 395 almost almost ADV issue-294 59 396 8.4 8.4 NUM issue-294 59 397 mln mln NUM issue-294 59 398 uah uah NOUN issue-294 59 399 ; ; PUNCT issue-294 59 400 received receive VERB issue-294 59 401 revenues revenue NOUN issue-294 59 402 to to ADP issue-294 59 403 the the DET issue-294 59 404 state state NOUN issue-294 59 405 budget budget NOUN issue-294 59 406 ( ( PUNCT issue-294 59 407 except except SCONJ issue-294 59 408 for for ADP issue-294 59 409 the the DET issue-294 59 410 special special ADJ issue-294 59 411 fund fund NOUN issue-294 59 412 of of ADP issue-294 59 413 budget budget NOUN issue-294 59 414 institutions institution NOUN issue-294 59 415 ) ) PUNCT issue-294 59 416     SPACE issue-294 59 417 – – PUNCT issue-294 59 418 16.2 16.2 NUM issue-294 59 419 mln mln NOUN issue-294 59 420 uah uah NOUN issue-294 59 421 and and CCONJ issue-294 59 422 so so ADV issue-294 59 423 on on ADV issue-294 59 424 . . PUNCT issue-294 60 1 in in ADP issue-294 60 2 particular particular ADJ issue-294 60 3 , , PUNCT issue-294 60 4 during during ADP issue-294 60 5 january january PROPN issue-294 60 6 - - PUNCT issue-294 60 7 december december PROPN issue-294 60 8 2017 2017 NUM issue-294 60 9 , , PUNCT issue-294 60 10 the the DET issue-294 60 11 state state NOUN issue-294 60 12 audit audit NOUN issue-294 60 13 service service NOUN issue-294 60 14 provided provide VERB issue-294 60 15 state state NOUN issue-294 60 16 and and CCONJ issue-294 60 17 local local ADJ issue-294 60 18 budgets budget NOUN issue-294 60 19 with with ADP issue-294 60 20 the the DET issue-294 60 21 funds fund NOUN issue-294 60 22 set set VERB issue-294 60 23 forth forth ADP issue-294 60 24 in in ADP issue-294 60 25 the the DET issue-294 60 26 resolution resolution NOUN issue-294 60 27 of of ADP issue-294 60 28 the the DET issue-294 60 29 cabinet cabinet NOUN issue-294 60 30 of of ADP issue-294 60 31 ministers minister NOUN issue-294 60 32 of of ADP issue-294 60 33 ukraine ukraine PROPN issue-294 60 34 dated date VERB issue-294 60 35 february february PROPN issue-294 60 36 16 16 NUM issue-294 60 37 , , PUNCT issue-294 60 38 2011 2011 NUM issue-294 60 39 no no NOUN issue-294 60 40 . . PROPN issue-294 60 41 106 106 NUM issue-294 60 42 “ " PUNCT issue-294 60 43 some some DET issue-294 60 44 issues issue NOUN issue-294 60 45 for for ADP issue-294 60 46 taxes taxis NOUN issue-294 60 47 , , PUNCT issue-294 60 48 duties duty NOUN issue-294 60 49 , , PUNCT issue-294 60 50 payments payment NOUN issue-294 60 51 and and CCONJ issue-294 60 52 other other ADJ issue-294 60 53 budget budget NOUN issue-294 60 54 revenues revenue NOUN issue-294 60 55 accounting accounting NOUN issue-294 60 56 ” " PUNCT issue-294 60 57 ( ( PUNCT issue-294 60 58 with with ADP issue-294 60 59 amendments amendment NOUN issue-294 60 60 ) ) PUNCT issue-294 60 61 by by ADP issue-294 60 62 codes code NOUN issue-294 60 63 of of ADP issue-294 60 64 budget budget NOUN issue-294 60 65 classification classification NOUN issue-294 60 66 in in ADP issue-294 60 67 the the DET issue-294 60 68 aggregate aggregate NOUN issue-294 60 69 in in ADP issue-294 60 70 the the DET issue-294 60 71 amount amount NOUN issue-294 60 72 of of ADP issue-294 60 73 more more ADJ issue-294 60 74 than than ADP issue-294 60 75 87.5 87.5 NUM issue-294 60 76 mln mln NUM issue-294 60 77 uah uah NOUN issue-294 60 78 , , PUNCT issue-294 60 79 which which PRON issue-294 60 80 is be AUX issue-294 60 81 9.3 9.3 NUM issue-294 60 82 % % NOUN issue-294 60 83 higher high ADJ issue-294 60 84 than than ADP issue-294 60 85 the the DET issue-294 60 86 corresponding corresponding ADJ issue-294 60 87 data datum NOUN issue-294 60 88 for for ADP issue-294 60 89 2015 2015 NUM issue-294 60 90 . . PUNCT issue-294 61 1 in in ADP issue-294 61 2 its its PRON issue-294 61 3 turn turn NOUN issue-294 61 4 , , PUNCT issue-294 61 5 filling fill VERB issue-294 61 6 the the DET issue-294 61 7 state state NOUN issue-294 61 8 and and CCONJ issue-294 61 9 local local ADJ issue-294 61 10 budgets budget NOUN issue-294 61 11 according accord VERB issue-294 61 12 to to ADP issue-294 61 13 the the DET issue-294 61 14 results result NOUN issue-294 61 15 of of ADP issue-294 61 16 control control NOUN issue-294 61 17 measures measure NOUN issue-294 61 18 of of ADP issue-294 61 19 the the DET issue-294 61 20 state state NOUN issue-294 61 21 audit audit NOUN issue-294 61 22 service service NOUN issue-294 61 23 for for ADP issue-294 61 24 the the DET issue-294 61 25 codes code NOUN issue-294 61 26 of of ADP issue-294 61 27 the the DET issue-294 61 28 budget budget NOUN issue-294 61 29 classification classification NOUN issue-294 61 30 of of ADP issue-294 61 31 incomes income NOUN issue-294 61 32 , , PUNCT issue-294 61 33 the the DET issue-294 61 34 control control NOUN issue-294 61 35 over over ADP issue-294 61 36 the the DET issue-294 61 37 proceeds proceed NOUN issue-294 61 38 for for ADP issue-294 61 39 which which PRON issue-294 61 40 have have AUX issue-294 61 41 not not PART issue-294 61 42 been be AUX issue-294 61 43 fixed fix VERB issue-294 61 44 for for ADP issue-294 61 45 the the DET issue-294 61 46 state state NOUN issue-294 61 47 audit audit NOUN issue-294 61 48 service service NOUN issue-294 61 49 in in ADP issue-294 61 50 accordance accordance NOUN issue-294 61 51 with with ADP issue-294 61 52 the the DET issue-294 61 53 resolution resolution NOUN issue-294 61 54 number number NOUN issue-294 61 55 106 106 NUM issue-294 61 56 , , PUNCT issue-294 61 57 in in ADP issue-294 61 58 2016 2016 NUM issue-294 61 59 amounted amount VERB issue-294 61 60 to to ADP issue-294 61 61 a a DET issue-294 61 62 total total NOUN issue-294 61 63 of of ADP issue-294 61 64 more more ADJ issue-294 61 65 than than ADP issue-294 61 66 41.9 41.9 NUM issue-294 61 67 mln mln NUM issue-294 61 68 uah uah PROPN issue-294 61 69 , , PUNCT issue-294 61 70 the the DET issue-294 61 71 share share NOUN issue-294 61 72 of of ADP issue-294 61 73 which which PRON issue-294 61 74 or or CCONJ issue-294 61 75 more more ADJ issue-294 61 76 than than ADP issue-294 61 77 95 95 NUM issue-294 61 78 % % NOUN issue-294 61 79 revenues revenue NOUN issue-294 61 80 to to ADP issue-294 61 81 local local ADJ issue-294 61 82 budgets budget NOUN issue-294 61 83 . . PUNCT issue-294 62 1 in in ADP issue-294 62 2 addition addition NOUN issue-294 62 3 to to ADP issue-294 62 4 this this PRON issue-294 62 5 , , PUNCT issue-294 62 6 the the DET issue-294 62 7 state state NOUN issue-294 62 8 audit audit NOUN issue-294 62 9 service service NOUN issue-294 62 10 bodies body NOUN issue-294 62 11 are be AUX issue-294 62 12 taking take VERB issue-294 62 13 other other ADJ issue-294 62 14 measures measure NOUN issue-294 62 15 on on ADP issue-294 62 16 the the DET issue-294 62 17 part part NOUN issue-294 62 18 of of ADP issue-294 62 19 the the DET issue-294 62 20 materials material NOUN issue-294 62 21 of of ADP issue-294 62 22 control control NOUN issue-294 62 23 measures measure NOUN issue-294 62 24 implementation implementation NOUN issue-294 62 25 . . PUNCT issue-294 63 1 thus thus ADV issue-294 63 2 , , PUNCT issue-294 63 3 according accord VERB issue-294 63 4 to to ADP issue-294 63 5 the the DET issue-294 63 6 results result NOUN issue-294 63 7 of of ADP issue-294 63 8 the the DET issue-294 63 9 analysis analysis NOUN issue-294 63 10 of of ADP issue-294 63 11 public public ADJ issue-294 63 12 procurement procurement NOUN issue-294 63 13 ( ( PUNCT issue-294 63 14 without without ADP issue-294 63 15 access access NOUN issue-294 63 16 to to ADP issue-294 63 17 the the DET issue-294 63 18 object object NOUN issue-294 63 19 of of ADP issue-294 63 20 control control NOUN issue-294 63 21 by by ADP issue-294 63 22 means mean NOUN issue-294 63 23 of of ADP issue-294 63 24 a a DET issue-294 63 25 request request NOUN issue-294 63 26 for for ADP issue-294 63 27 documents document NOUN issue-294 63 28 ) ) PUNCT issue-294 63 29 , , PUNCT issue-294 63 30 the the DET issue-294 63 31 bodies body NOUN issue-294 63 32 of of ADP issue-294 63 33 the the DET issue-294 63 34 state state NOUN issue-294 63 35 audit audit NOUN issue-294 63 36 service service NOUN issue-294 63 37 for for ADP issue-294 63 38 the the DET issue-294 63 39 reporting reporting NOUN issue-294 63 40 period period NOUN issue-294 63 41 prevented prevent VERB issue-294 63 42 violations violation NOUN issue-294 63 43 in in ADP issue-294 63 44 the the DET issue-294 63 45 field field NOUN issue-294 63 46 of of ADP issue-294 63 47 public public ADJ issue-294 63 48 procurement procurement NOUN issue-294 63 49 for for ADP issue-294 63 50 a a DET issue-294 63 51 total total ADJ issue-294 63 52 amount amount NOUN issue-294 63 53 of of ADP issue-294 63 54 4.7 4.7 NUM issue-294 63 55 bln bln NUM issue-294 63 56 uah uah NOUN issue-294 63 57 , , PUNCT issue-294 63 58 of of ADP issue-294 63 59 which which PRON issue-294 63 60 abolished abolish VERB issue-294 63 61 competitive competitive ADJ issue-294 63 62 bidding bidding NOUN issue-294 63 63 for for ADP issue-294 63 64 a a DET issue-294 63 65 total total NOUN issue-294 63 66 of of ADP issue-294 63 67 3.8 3.8 NUM issue-294 63 68 bln bln NUM issue-294 63 69 uah uah NOUN issue-294 63 70 and and CCONJ issue-294 63 71 contracts contract NOUN issue-294 63 72 concluded conclude VERB issue-294 63 73 amounting amount VERB issue-294 63 74 to to ADP issue-294 63 75 889.9 889.9 NUM issue-294 63 76 mln mln NOUN issue-294 63 77 uah uah NOUN issue-294 63 78 have have AUX issue-294 63 79 been be AUX issue-294 63 80 cancelled cancel VERB issue-294 63 81 . . PUNCT issue-294 64 1 also also ADV issue-294 64 2 , , PUNCT issue-294 64 3 within within ADP issue-294 64 4 the the DET issue-294 64 5 framework framework NOUN issue-294 64 6 of of ADP issue-294 64 7 carrying carry VERB issue-294 64 8 out out ADP issue-294 64 9 an an DET issue-294 64 10 operational operational ADJ issue-294 64 11 audit audit NOUN issue-294 64 12 of of ADP issue-294 64 13 economic economic ADJ issue-294 64 14 entities entity NOUN issue-294 64 15 of of ADP issue-294 64 16 the the DET issue-294 64 17 state state NOUN issue-294 64 18 sector sector NOUN issue-294 64 19 of of ADP issue-294 64 20 the the DET issue-294 64 21 economy economy NOUN issue-294 64 22 , , PUNCT issue-294 64 23 as as ADP issue-294 64 24 a a DET issue-294 64 25 result result NOUN issue-294 64 26 of of ADP issue-294 64 27 the the DET issue-294 64 28 proper proper ADJ issue-294 64 29 response response NOUN issue-294 64 30 of of ADP issue-294 64 31 control control NOUN issue-294 64 32 objects object NOUN issue-294 64 33 to to ADP issue-294 64 34 reservations reservation NOUN issue-294 64 35 of of ADP issue-294 64 36 state state NOUN issue-294 64 37 auditors auditor NOUN issue-294 64 38 during during ADP issue-294 64 39 january january PROPN issue-294 64 40 - - PUNCT issue-294 64 41 december december PROPN issue-294 64 42 2016 2016 NUM issue-294 64 43 , , PUNCT issue-294 64 44 illegal illegal ADJ issue-294 64 45 and and CCONJ issue-294 64 46 inefficient inefficient ADJ issue-294 64 47 spending spending NOUN issue-294 64 48 of of ADP issue-294 64 49 state state NOUN issue-294 64 50 resources resource NOUN issue-294 64 51 was be AUX issue-294 64 52 forbidden forbid VERB issue-294 64 53 against against ADP issue-294 64 54 the the DET issue-294 64 55 total total ADJ issue-294 64 56 amount amount NOUN issue-294 64 57 of of ADP issue-294 64 58 275.9 275.9 NUM issue-294 64 59 mln mln NOUN issue-294 64 60 uah uah NOUN issue-294 64 61 . . PUNCT issue-294 65 1 the the DET issue-294 65 2 authorities authority NOUN issue-294 65 3 of of ADP issue-294 65 4 state state NOUN issue-294 65 5 audit audit NOUN issue-294 65 6 service service NOUN issue-294 65 7 pay pay VERB issue-294 65 8 a a DET issue-294 65 9 considerable considerable ADJ issue-294 65 10 attention attention NOUN issue-294 65 11 to to ADP issue-294 65 12 the the DET issue-294 65 13 personal personal ADJ issue-294 65 14 responsibility responsibility NOUN issue-294 65 15 of of ADP issue-294 65 16 officials official NOUN issue-294 65 17 who who PRON issue-294 65 18 violate violate VERB issue-294 65 19 the the DET issue-294 65 20 financial financial ADJ issue-294 65 21 - - PUNCT issue-294 65 22 budgetary budgetary ADJ issue-294 65 23 discipline discipline NOUN issue-294 65 24 ( ( PUNCT issue-294 65 25 harasym harasym NOUN issue-294 65 26 , , PUNCT issue-294 65 27 loboda loboda NOUN issue-294 65 28 , , PUNCT issue-294 65 29 2013 2013 NUM issue-294 65 30 ) ) PUNCT issue-294 65 31 . . PUNCT issue-294 66 1 in in ADP issue-294 66 2 2017 2017 NUM issue-294 66 3 , , PUNCT issue-294 66 4 for for ADP issue-294 66 5 breach breach NOUN issue-294 66 6 of of ADP issue-294 66 7 financial financial ADJ issue-294 66 8 discipline discipline NOUN issue-294 66 9 for for ADP issue-294 66 10 administrative administrative ADJ issue-294 66 11 responsibility responsibility NOUN issue-294 66 12 ( ( PUNCT issue-294 66 13 articles article NOUN issue-294 66 14 164 164 NUM issue-294 66 15 - - SYM issue-294 66 16 2 2 NUM issue-294 66 17 , , PUNCT issue-294 66 18 166 166 NUM issue-294 66 19 - - SYM issue-294 66 20 6 6 NUM issue-294 66 21 , , PUNCT issue-294 66 22 16412 16412 NUM issue-294 66 23 and and CCONJ issue-294 66 24 164 164 NUM issue-294 66 25 - - SYM issue-294 66 26 14 14 NUM issue-294 66 27 ) ) PUNCT issue-294 66 28 as as ADP issue-294 66 29 a a DET issue-294 66 30 whole whole NOUN issue-294 66 31 there there PRON issue-294 66 32 were be VERB issue-294 66 33 attracted attract VERB issue-294 66 34 more more ADJ issue-294 66 35 than than ADP issue-294 66 36 5.4 5.4 NUM issue-294 66 37 million million NUM issue-294 66 38 public public ADJ issue-294 66 39 officials official NOUN issue-294 66 40 for for ADP issue-294 66 41 the the DET issue-294 66 42 total total ADJ issue-294 66 43 amount amount NOUN issue-294 66 44 of of ADP issue-294 66 45 administrative administrative ADJ issue-294 66 46 fines fine NOUN issue-294 66 47 of of ADP issue-294 66 48 more more ADJ issue-294 66 49 than than ADP issue-294 66 50 1.8 1.8 NUM issue-294 66 51 mln mln NOUN issue-294 66 52 uah uah NOUN issue-294 66 53 . . PUNCT issue-294 67 1 to to ADP issue-294 67 2 disciplinary disciplinary ADJ issue-294 67 3 action action NOUN issue-294 67 4 in in ADP issue-294 67 5 the the DET issue-294 67 6 reporting reporting NOUN issue-294 67 7 period period NOUN issue-294 67 8 , , PUNCT issue-294 67 9 there there PRON issue-294 67 10 have have AUX issue-294 67 11 been be AUX issue-294 67 12 attracted attract VERB issue-294 67 13 1081 1081 NUM issue-294 67 14 officials official NOUN issue-294 67 15 , , PUNCT issue-294 67 16 of of ADP issue-294 67 17 which which PRON issue-294 67 18 134 134 NUM issue-294 67 19 is be AUX issue-294 67 20 dismissed dismiss VERB issue-294 67 21 , , PUNCT issue-294 67 22 to to ADP issue-294 67 23 the the DET issue-294 67 24 material material NOUN issue-294 67 25     SPACE issue-294 67 26 – – PUNCT issue-294 67 27 771 771 NUM issue-294 67 28 persons person NOUN issue-294 67 29 . . PUNCT issue-294 68 1 in in ADP issue-294 68 2 order order NOUN issue-294 68 3 to to PART issue-294 68 4 induce induce VERB issue-294 68 5 control control NOUN issue-294 68 6 objects object NOUN issue-294 68 7 to to PART issue-294 68 8 fulfil fulfil NOUN issue-294 68 9 requirements requirement NOUN issue-294 68 10 for for ADP issue-294 68 11 the the DET issue-294 68 12 compensation compensation NOUN issue-294 68 13 of of ADP issue-294 68 14 identified identify VERB issue-294 68 15 losses loss NOUN issue-294 68 16 of of ADP issue-294 68 17 financial financial ADJ issue-294 68 18 and and CCONJ issue-294 68 19 material material ADJ issue-294 68 20 resources resource NOUN issue-294 68 21 , , PUNCT issue-294 68 22 the the DET issue-294 68 23 state state NOUN issue-294 68 24 audit audit NOUN issue-294 68 25 service service NOUN issue-294 68 26 has have AUX issue-294 68 27 brought bring VERB issue-294 68 28 to to ADP issue-294 68 29 court court NOUN issue-294 68 30 in in ADP issue-294 68 31 the the DET issue-294 68 32 interests interest NOUN issue-294 68 33 of of ADP issue-294 68 34 the the DET issue-294 68 35 state state NOUN issue-294 68 36 143 143 NUM issue-294 68 37 lawsuits lawsuit NOUN issue-294 68 38 in in ADP issue-294 68 39 the the DET issue-294 68 40 amount amount NOUN issue-294 68 41 of of ADP issue-294 68 42 more more ADJ issue-294 68 43 than than ADP issue-294 68 44 62.2 62.2 NUM issue-294 68 45 mln mln NOUN issue-294 68 46 uah uah NOUN issue-294 68 47 . . PUNCT issue-294 69 1 in in ADP issue-294 69 2 addition addition NOUN issue-294 69 3 , , PUNCT issue-294 69 4 376 376 NUM issue-294 69 5 civil civil ADJ issue-294 69 6 actions action NOUN issue-294 69 7 were be AUX issue-294 69 8 initiated initiate VERB issue-294 69 9 before before ADP issue-294 69 10 the the DET issue-294 69 11 prosecutor prosecutor NOUN issue-294 69 12 ’s ’s PART issue-294 69 13 office office NOUN issue-294 69 14 , , PUNCT issue-294 69 15 the the DET issue-294 69 16 object object NOUN issue-294 69 17 of of ADP issue-294 69 18 control control NOUN issue-294 69 19 or or CCONJ issue-294 69 20 its its PRON issue-294 69 21 governing govern VERB issue-294 69 22 body body NOUN issue-294 69 23 , , PUNCT issue-294 69 24 and and CCONJ issue-294 69 25 another another DET issue-294 69 26 state state NOUN issue-294 69 27 body body NOUN issue-294 69 28 . . PUNCT issue-294 70 1 during during ADP issue-294 70 2 2017 2017 NUM issue-294 70 3 , , PUNCT issue-294 70 4 the the DET issue-294 70 5 state state NOUN issue-294 70 6 audit audit NOUN issue-294 70 7 service service NOUN issue-294 70 8 provided provide VERB issue-294 70 9 almost almost ADV issue-294 70 10 1.7 1.7 NUM issue-294 70 11 thousand thousand NUM issue-294 70 12 opinions opinion NOUN issue-294 70 13 and and CCONJ issue-294 70 14 suggestions suggestion NOUN issue-294 70 15 on on ADP issue-294 70 16 the the DET issue-294 70 17 application application NOUN issue-294 70 18 of of ADP issue-294 70 19 financial financial ADJ issue-294 70 20 sanctions sanction NOUN issue-294 70 21 . . PUNCT issue-294 71 1 in in ADP issue-294 71 2 whole whole NOUN issue-294 71 3 , , PUNCT issue-294 71 4 according accord VERB issue-294 71 5 to to ADP issue-294 71 6 the the DET issue-294 71 7 results result NOUN issue-294 71 8 of of ADP issue-294 71 9 the the DET issue-294 71 10 control control NOUN issue-294 71 11 measures measure NOUN issue-294 71 12 , , PUNCT issue-294 71 13 in in ADP issue-294 71 14 139 139 NUM issue-294 71 15 cases case NOUN issue-294 71 16 budget budget NOUN issue-294 71 17 allocations allocation NOUN issue-294 71 18 were be AUX issue-294 71 19 suspended suspend VERB issue-294 71 20 , , PUNCT issue-294 71 21 in in SCONJ issue-294 71 22 1194 1194 NUM issue-294 71 23     SPACE issue-294 71 24 – – PUNCT issue-294 71 25 operations operation NOUN issue-294 71 26 with with ADP issue-294 71 27 budget budget NOUN issue-294 71 28 funds fund NOUN issue-294 71 29 were be AUX issue-294 71 30 stopped stop VERB issue-294 71 31 , , PUNCT issue-294 71 32 and and CCONJ issue-294 71 33 114 114 NUM issue-294 71 34 budget budget NOUN issue-294 71 35 administrators administrator NOUN issue-294 71 36 were be AUX issue-294 71 37 reduced reduce VERB issue-294 71 38 budget budget NOUN issue-294 71 39 allocations allocation NOUN issue-294 71 40 for for ADP issue-294 71 41 almost almost ADV issue-294 71 42 30.3 30.3 NUM issue-294 71 43 mln mln NOUN issue-294 71 44 uah uah PROPN issue-294 71 45 . . PROPN issue-294 72 1 baltic baltic PROPN issue-294 72 2 journal journal PROPN issue-294 72 3 of of ADP issue-294 72 4 economic economic ADJ issue-294 72 5 studies study NOUN issue-294 72 6 273 273 NUM issue-294 72 7 vol vol NOUN issue-294 72 8 . . PUNCT issue-294 73 1 3 3 NUM issue-294 73 2 , , PUNCT issue-294 73 3 no no INTJ issue-294 73 4 . . NOUN issue-294 73 5 5 5 NUM issue-294 73 6 , , PUNCT issue-294 73 7 2017 2017 NUM issue-294 73 8 4 4 NUM issue-294 73 9 . . NOUN issue-294 73 10 ways way NOUN issue-294 73 11 to to PART issue-294 73 12 improve improve VERB issue-294 73 13 public public ADJ issue-294 73 14 financial financial ADJ issue-294 73 15 control control NOUN issue-294 73 16 in in ADP issue-294 73 17 ukraine ukraine NOUN issue-294 73 18 the the DET issue-294 73 19 proper proper ADJ issue-294 73 20 interaction interaction NOUN issue-294 73 21 between between ADP issue-294 73 22 the the DET issue-294 73 23 bodies body NOUN issue-294 73 24 of of ADP issue-294 73 25 the the DET issue-294 73 26 state state NOUN issue-294 73 27 audit audit NOUN issue-294 73 28 service service NOUN issue-294 73 29 and and CCONJ issue-294 73 30 the the DET issue-294 73 31 bodies body NOUN issue-294 73 32 of of ADP issue-294 73 33 the the DET issue-294 73 34 state state NOUN issue-294 73 35 financial financial PROPN issue-294 73 36 inspectorate inspectorate PROPN issue-294 73 37 is be AUX issue-294 73 38 one one NUM issue-294 73 39 of of ADP issue-294 73 40 the the DET issue-294 73 41 factors factor NOUN issue-294 73 42 on on ADP issue-294 73 43 which which PRON issue-294 73 44 the the DET issue-294 73 45 effectiveness effectiveness NOUN issue-294 73 46 of of ADP issue-294 73 47 the the DET issue-294 73 48 tasks task NOUN issue-294 73 49 and and CCONJ issue-294 73 50 functions function NOUN issue-294 73 51 entrusted entrust VERB issue-294 73 52 to to ADP issue-294 73 53 the the DET issue-294 73 54 bodies body NOUN issue-294 73 55 of of ADP issue-294 73 56 the the DET issue-294 73 57 state state NOUN issue-294 73 58 auditor auditor NOUN issue-294 73 59 services service NOUN issue-294 73 60 on on ADP issue-294 73 61 the the DET issue-294 73 62 provision provision NOUN issue-294 73 63 of of ADP issue-294 73 64 an an DET issue-294 73 65 adequate adequate ADJ issue-294 73 66 level level NOUN issue-294 73 67 of of ADP issue-294 73 68 fiscal fiscal ADJ issue-294 73 69 discipline discipline NOUN issue-294 73 70 in in ADP issue-294 73 71 the the DET issue-294 73 72 context context NOUN issue-294 73 73 of of ADP issue-294 73 74 taxes taxis NOUN issue-294 73 75 payment payment NOUN issue-294 73 76 in in ADP issue-294 73 77 the the DET issue-294 73 78 state state NOUN issue-294 73 79 . . PUNCT issue-294 74 1 taking take VERB issue-294 74 2 into into ADP issue-294 74 3 account account NOUN issue-294 74 4 the the DET issue-294 74 5 abovementioned abovementione VERB issue-294 74 6 facts fact NOUN issue-294 74 7 , , PUNCT issue-294 74 8 the the DET issue-294 74 9 issue issue NOUN issue-294 74 10 of of ADP issue-294 74 11 its its PRON issue-294 74 12 improvement improvement NOUN issue-294 74 13 is be AUX issue-294 74 14 under under ADP issue-294 74 15 constant constant ADJ issue-294 74 16 control control NOUN issue-294 74 17 of of ADP issue-294 74 18 the the DET issue-294 74 19 state state NOUN issue-294 74 20 service service NOUN issue-294 74 21 . . PUNCT issue-294 75 1 representatives representative NOUN issue-294 75 2 of of ADP issue-294 75 3 the the DET issue-294 75 4 sasu sasu NOUN issue-294 75 5 bodies body NOUN issue-294 75 6 are be AUX issue-294 75 7 constantly constantly ADV issue-294 75 8 involved involve VERB issue-294 75 9 in in ADP issue-294 75 10 conducting conduct VERB issue-294 75 11 joint joint ADJ issue-294 75 12 actions action NOUN issue-294 75 13 with with ADP issue-294 75 14 the the DET issue-294 75 15 bodies body NOUN issue-294 75 16 of of ADP issue-294 75 17 the the DET issue-294 75 18 state state NOUN issue-294 75 19 financial financial ADJ issue-294 75 20 inspection inspection NOUN issue-294 75 21 aimed aim VERB issue-294 75 22 at at ADP issue-294 75 23 identifying identify VERB issue-294 75 24 and and CCONJ issue-294 75 25 stopping stop VERB issue-294 75 26 abuses abuse NOUN issue-294 75 27 and and CCONJ issue-294 75 28 violations violation NOUN issue-294 75 29 in in ADP issue-294 75 30 the the DET issue-294 75 31 financial financial ADJ issue-294 75 32 and and CCONJ issue-294 75 33 economic economic ADJ issue-294 75 34 sphere sphere NOUN issue-294 75 35 of of ADP issue-294 75 36 the the DET issue-294 75 37 state state NOUN issue-294 75 38 , , PUNCT issue-294 75 39 including include VERB issue-294 75 40 the the DET issue-294 75 41 budgetary budgetary ADJ issue-294 75 42 field field NOUN issue-294 75 43 . . PUNCT issue-294 76 1 the the DET issue-294 76 2 functioning functioning NOUN issue-294 76 3 of of ADP issue-294 76 4 an an DET issue-294 76 5 efficient efficient ADJ issue-294 76 6 , , PUNCT issue-294 76 7 high high ADJ issue-294 76 8 - - PUNCT issue-294 76 9 quality quality NOUN issue-294 76 10 , , PUNCT issue-294 76 11 and and CCONJ issue-294 76 12 transparent transparent ADJ issue-294 76 13 system system NOUN issue-294 76 14 of of ADP issue-294 76 15 state state NOUN issue-294 76 16 financial financial ADJ issue-294 76 17 control control NOUN issue-294 76 18 significantly significantly ADV issue-294 76 19 increases increase VERB issue-294 76 20 the the DET issue-294 76 21 level level NOUN issue-294 76 22 of of ADP issue-294 76 23 trust trust NOUN issue-294 76 24 in in ADP issue-294 76 25 the the DET issue-294 76 26 state state NOUN issue-294 76 27 both both CCONJ issue-294 76 28 its its PRON issue-294 76 29 own own ADJ issue-294 76 30 citizens citizen NOUN issue-294 76 31 and and CCONJ issue-294 76 32 the the DET issue-294 76 33 foreign foreign ADJ issue-294 76 34 community community NOUN issue-294 76 35 , , PUNCT issue-294 76 36 as as ADV issue-294 76 37 well well ADV issue-294 76 38 as as ADP issue-294 76 39 creates create VERB issue-294 76 40 the the DET issue-294 76 41 necessary necessary ADJ issue-294 76 42 conditions condition NOUN issue-294 76 43 for for ADP issue-294 76 44 the the DET issue-294 76 45 business business NOUN issue-294 76 46 development development NOUN issue-294 76 47 , , PUNCT issue-294 76 48 economic economic ADJ issue-294 76 49 growth growth NOUN issue-294 76 50 of of ADP issue-294 76 51 the the DET issue-294 76 52 country country NOUN issue-294 76 53 , , PUNCT issue-294 76 54 the the DET issue-294 76 55 formation formation NOUN issue-294 76 56 of of ADP issue-294 76 57 a a DET issue-294 76 58 congenial congenial ADJ issue-294 76 59 investment investment NOUN issue-294 76 60 climate climate NOUN issue-294 76 61 , , PUNCT issue-294 76 62 etc etc X issue-294 76 63 . . X issue-294 76 64 key key ADJ issue-294 76 65 requirements requirement NOUN issue-294 76 66 to to PART issue-294 76 67 be be AUX issue-294 76 68 met meet VERB issue-294 76 69 by by ADP issue-294 76 70 the the DET issue-294 76 71 system system NOUN issue-294 76 72 of of ADP issue-294 76 73 public public ADJ issue-294 76 74 financial financial ADJ issue-294 76 75 control control NOUN issue-294 76 76 are be AUX issue-294 76 77 presented present VERB issue-294 76 78 in in ADP issue-294 76 79 fig fig NOUN issue-294 76 80 . . PUNCT issue-294 77 1 1 1 NUM issue-294 77 2 . . X issue-294 77 3 during during ADP issue-294 77 4 the the DET issue-294 77 5 study study NOUN issue-294 77 6 of of ADP issue-294 77 7 the the DET issue-294 77 8 contemporary contemporary ADJ issue-294 77 9 trends trend NOUN issue-294 77 10 in in ADP issue-294 77 11 the the DET issue-294 77 12 state state NOUN issue-294 77 13 financial financial ADJ issue-294 77 14 control control NOUN issue-294 77 15 at at ADP issue-294 77 16 the the DET issue-294 77 17 government government NOUN issue-294 77 18 and and CCONJ issue-294 77 19 local local ADJ issue-294 77 20 levels level NOUN issue-294 77 21 , , PUNCT issue-294 77 22 it it PRON issue-294 77 23 was be AUX issue-294 77 24 determined determine VERB issue-294 77 25 that that SCONJ issue-294 77 26 in in ADP issue-294 77 27 the the DET issue-294 77 28 system system NOUN issue-294 77 29 of of ADP issue-294 77 30 state state NOUN issue-294 77 31 financial financial ADJ issue-294 77 32 control control NOUN issue-294 77 33 these these DET issue-294 77 34 requirements requirement NOUN issue-294 77 35 are be AUX issue-294 77 36 often often ADV issue-294 77 37 defied defy VERB issue-294 77 38 and and CCONJ issue-294 77 39 ignored ignore VERB issue-294 77 40 , , PUNCT issue-294 77 41 leading lead VERB issue-294 77 42 to to ADP issue-294 77 43 disadvantages disadvantage NOUN issue-294 77 44 of of ADP issue-294 77 45 this this DET issue-294 77 46 system system NOUN issue-294 77 47 ( ( PUNCT issue-294 77 48 table table NOUN issue-294 77 49 2 2 NUM issue-294 77 50 ) ) PUNCT issue-294 77 51 . . PUNCT issue-294 78 1 as as ADP issue-294 78 2 a a DET issue-294 78 3 result result NOUN issue-294 78 4 of of ADP issue-294 78 5 the the DET issue-294 78 6 conducted conduct VERB issue-294 78 7 research research NOUN issue-294 78 8 , , PUNCT issue-294 78 9 we we PRON issue-294 78 10 consider consider VERB issue-294 78 11 that that SCONJ issue-294 78 12 in in ADP issue-294 78 13 order order NOUN issue-294 78 14 to to PART issue-294 78 15 improve improve VERB issue-294 78 16 the the DET issue-294 78 17 state state NOUN issue-294 78 18 financial financial ADJ issue-294 78 19 control control NOUN issue-294 78 20 , , PUNCT issue-294 78 21 increase increase VERB issue-294 78 22 the the DET issue-294 78 23 level level NOUN issue-294 78 24 of of ADP issue-294 78 25 efficiency efficiency NOUN issue-294 78 26 of of ADP issue-294 78 27 its its PRON issue-294 78 28 implementation implementation NOUN issue-294 78 29 should should AUX issue-294 78 30 be be AUX issue-294 78 31 ensured ensure VERB issue-294 78 32 : : PUNCT issue-294 78 33 development development NOUN issue-294 78 34 of of ADP issue-294 78 35 common common ADJ issue-294 78 36 conceptual conceptual ADJ issue-294 78 37 foundations foundation NOUN issue-294 78 38 of of ADP issue-294 78 39 the the DET issue-294 78 40 organization organization NOUN issue-294 78 41 of of ADP issue-294 78 42 state state PROPN issue-294 78 43 financial financial ADJ issue-294 78 44 control control NOUN issue-294 78 45 , , PUNCT issue-294 78 46 standardization standardization NOUN issue-294 78 47 of of ADP issue-294 78 48 forms form NOUN issue-294 78 49 and and CCONJ issue-294 78 50 methods method NOUN issue-294 78 51 of of ADP issue-294 78 52 control control NOUN issue-294 78 53 activities activity NOUN issue-294 78 54 ; ; PUNCT issue-294 78 55 requirements requirement NOUN issue-294 78 56 for for ADP issue-294 78 57 carrying carry VERB issue-294 78 58 out out ADP issue-294 78 59 the the DET issue-294 78 60 state state NOUN issue-294 78 61 financial financial ADJ issue-294 78 62 control control NOUN issue-294 78 63 in in ADP issue-294 78 64 ukraine ukraine ADJ issue-294 78 65 economic economic ADJ issue-294 78 66 efficiency efficiency NOUN issue-294 78 67 complexity complexity NOUN issue-294 78 68 of of ADP issue-294 78 69 carrying carry VERB issue-294 78 70 out out ADP issue-294 78 71 transparency transparency NOUN issue-294 78 72 of of ADP issue-294 78 73 holding hold VERB issue-294 78 74 controllability controllability NOUN issue-294 78 75 of of ADP issue-294 78 76 each each DET issue-294 78 77 base base NOUN issue-294 78 78 of of ADP issue-294 78 79 state state NOUN issue-294 78 80 financial financial ADJ issue-294 78 81 control control NOUN issue-294 78 82 improvement improvement NOUN issue-294 78 83 of of ADP issue-294 78 84 control control NOUN issue-294 78 85 and and CCONJ issue-294 78 86 continuity continuity NOUN issue-294 78 87 of of ADP issue-294 78 88 development development NOUN issue-294 78 89 diplomacy diplomacy NOUN issue-294 78 90 and and CCONJ issue-294 78 91 integrity integrity NOUN issue-294 78 92 of of ADP issue-294 78 93 controllers controller NOUN issue-294 78 94 the the DET issue-294 78 95 precise precise ADJ issue-294 78 96 interaction interaction NOUN issue-294 78 97 of of ADP issue-294 78 98 the the DET issue-294 78 99 axes axis NOUN issue-294 78 100 of of ADP issue-294 78 101 control control PROPN issue-294 78 102 subsystems subsystem NOUN issue-294 78 103 fig fig NOUN issue-294 78 104 . . PUNCT issue-294 79 1 1 1 X issue-294 79 2 . . X issue-294 79 3 key key ADJ issue-294 79 4 requirements requirement NOUN issue-294 79 5 to to PART issue-294 79 6 be be AUX issue-294 79 7 met meet VERB issue-294 79 8 by by ADP issue-294 79 9 the the DET issue-294 79 10 state state NOUN issue-294 79 11 financial financial ADJ issue-294 79 12 control control NOUN issue-294 79 13 in in ADP issue-294 79 14 ukraine ukraine PROPN issue-294 79 15 source source NOUN issue-294 79 16 : : PUNCT issue-294 79 17 the the DET issue-294 79 18 author author NOUN issue-294 79 19 ’s ’s PART issue-294 79 20 development development NOUN issue-294 79 21 table table NOUN issue-294 79 22 2 2 NUM issue-294 79 23 disadvantages disadvantage NOUN issue-294 79 24 of of ADP issue-294 79 25 the the DET issue-294 79 26 system system NOUN issue-294 79 27 of of ADP issue-294 79 28 state state NOUN issue-294 79 29 financial financial ADJ issue-294 79 30 control control NOUN issue-294 79 31 in in ADP issue-294 79 32 ukraine ukraine PROPN issue-294 79 33 disadvantages disadvantage NOUN issue-294 79 34 of of ADP issue-294 79 35 a a DET issue-294 79 36 legal legal ADJ issue-294 79 37 status status NOUN issue-294 79 38 organizational organizational ADJ issue-294 79 39 deficiencies deficiency NOUN issue-294 79 40 lack lack NOUN issue-294 79 41 of of ADP issue-294 79 42 legislative legislative ADJ issue-294 79 43 decisions decision NOUN issue-294 79 44 on on ADP issue-294 79 45 the the DET issue-294 79 46 formation formation NOUN issue-294 79 47 of of ADP issue-294 79 48 a a DET issue-294 79 49 holistic holistic ADJ issue-294 79 50 system system NOUN issue-294 79 51 of of ADP issue-294 79 52 state state NOUN issue-294 79 53 financial financial ADJ issue-294 79 54 control control NOUN issue-294 79 55 . . PUNCT issue-294 80 1 insufficient insufficient ADJ issue-294 80 2 attention attention NOUN issue-294 80 3 to to ADP issue-294 80 4 control control VERB issue-294 80 5 actions action NOUN issue-294 80 6 that that PRON issue-294 80 7 provide provide VERB issue-294 80 8 preventive preventive ADJ issue-294 80 9 control control NOUN issue-294 80 10 functions function NOUN issue-294 80 11 . . PUNCT issue-294 81 1 the the DET issue-294 81 2 discrepancy discrepancy NOUN issue-294 81 3 between between ADP issue-294 81 4 the the DET issue-294 81 5 rules rule NOUN issue-294 81 6 of of ADP issue-294 81 7 existing exist VERB issue-294 81 8 laws law NOUN issue-294 81 9 and and CCONJ issue-294 81 10 regulations regulation NOUN issue-294 81 11 in in ADP issue-294 81 12 the the DET issue-294 81 13 field field NOUN issue-294 81 14 of of ADP issue-294 81 15 state state NOUN issue-294 81 16 financial financial ADJ issue-294 81 17 control control NOUN issue-294 81 18 . . PUNCT issue-294 82 1 duplication duplication NOUN issue-294 82 2 and and CCONJ issue-294 82 3 parallelism parallelism NOUN issue-294 82 4 in in ADP issue-294 82 5 the the DET issue-294 82 6 work work NOUN issue-294 82 7 of of ADP issue-294 82 8 regulatory regulatory ADJ issue-294 82 9 authority authority NOUN issue-294 82 10 of of ADP issue-294 82 11 different different ADJ issue-294 82 12 levels level NOUN issue-294 82 13 , , PUNCT issue-294 82 14 excessive excessive ADJ issue-294 82 15 overload overload NOUN issue-294 82 16 of of ADP issue-294 82 17 some some DET issue-294 82 18 objects object NOUN issue-294 82 19 by by ADP issue-294 82 20 audits audit NOUN issue-294 82 21 and and CCONJ issue-294 82 22 inspections inspection NOUN issue-294 82 23 . . PUNCT issue-294 83 1 non non ADJ issue-294 83 2 - - NOUN issue-294 83 3 execution execution NOUN issue-294 83 4 of of ADP issue-294 83 5 provisions provision NOUN issue-294 83 6 of of ADP issue-294 83 7 the the DET issue-294 83 8 current current ADJ issue-294 83 9 legislation legislation NOUN issue-294 83 10 in in ADP issue-294 83 11 terms term NOUN issue-294 83 12 of of ADP issue-294 83 13 ensuring ensure VERB issue-294 83 14 proper proper ADJ issue-294 83 15 interaction interaction NOUN issue-294 83 16 between between ADP issue-294 83 17 the the DET issue-294 83 18 state state NOUN issue-294 83 19 financial financial ADJ issue-294 83 20 control control NOUN issue-294 83 21 authorities authority NOUN issue-294 83 22 , , PUNCT issue-294 83 23 which which PRON issue-294 83 24 increases increase VERB issue-294 83 25 duplication duplication NOUN issue-294 83 26 and and CCONJ issue-294 83 27 parallelism parallelism NOUN issue-294 83 28 in in ADP issue-294 83 29 the the DET issue-294 83 30 work work NOUN issue-294 83 31 . . PUNCT issue-294 84 1 the the DET issue-294 84 2 remoteness remoteness NOUN issue-294 84 3 of of ADP issue-294 84 4 bodies body NOUN issue-294 84 5 of of ADP issue-294 84 6 the the DET issue-294 84 7 state state NOUN issue-294 84 8 financial financial ADJ issue-294 84 9 service service NOUN issue-294 84 10 from from ADP issue-294 84 11 the the DET issue-294 84 12 development development NOUN issue-294 84 13 , , PUNCT issue-294 84 14 discussion discussion NOUN issue-294 84 15 , , PUNCT issue-294 84 16 and and CCONJ issue-294 84 17 adoption adoption NOUN issue-294 84 18 of of ADP issue-294 84 19 organisational organisational ADJ issue-294 84 20 and and CCONJ issue-294 84 21 legal legal ADJ issue-294 84 22 measures measure NOUN issue-294 84 23 to to PART issue-294 84 24 prevent prevent VERB issue-294 84 25 violations violation NOUN issue-294 84 26 . . PUNCT issue-294 85 1 non non ADJ issue-294 85 2 - - ADJ issue-294 85 3 observance observance NOUN issue-294 85 4 and and CCONJ issue-294 85 5 violation violation NOUN issue-294 85 6 of of ADP issue-294 85 7 norms norm NOUN issue-294 85 8 and and CCONJ issue-294 85 9 principles principle NOUN issue-294 85 10 of of ADP issue-294 85 11 budget budget NOUN issue-294 85 12 and and CCONJ issue-294 85 13 tax tax NOUN issue-294 85 14 legislation legislation NOUN issue-294 85 15 by by ADP issue-294 85 16 participants participant NOUN issue-294 85 17 in in ADP issue-294 85 18 financial financial ADJ issue-294 85 19 and and CCONJ issue-294 85 20 economic economic ADJ issue-294 85 21 relations relation NOUN issue-294 85 22 . . PUNCT issue-294 86 1 insufficient insufficient ADJ issue-294 86 2 explanatory explanatory ADJ issue-294 86 3 work work NOUN issue-294 86 4 with with ADP issue-294 86 5 the the DET issue-294 86 6 community community NOUN issue-294 86 7 on on ADP issue-294 86 8 the the DET issue-294 86 9 tasks task NOUN issue-294 86 10 of of ADP issue-294 86 11 state state NOUN issue-294 86 12 financial financial ADJ issue-294 86 13 control control NOUN issue-294 86 14 and and CCONJ issue-294 86 15 on on ADP issue-294 86 16 ensuring ensure VERB issue-294 86 17 the the DET issue-294 86 18 elimination elimination NOUN issue-294 86 19 of of ADP issue-294 86 20 committed committed ADJ issue-294 86 21 violations violation NOUN issue-294 86 22 ; ; PUNCT issue-294 86 23 uncertainty uncertainty NOUN issue-294 86 24 in in ADP issue-294 86 25 all all DET issue-294 86 26 spheres sphere NOUN issue-294 86 27 of of ADP issue-294 86 28 state state NOUN issue-294 86 29 financial financial ADJ issue-294 86 30 control control NOUN issue-294 86 31 . . PUNCT issue-294 87 1 inadequate inadequate ADJ issue-294 87 2 use use NOUN issue-294 87 3 in in ADP issue-294 87 4 the the DET issue-294 87 5 control control NOUN issue-294 87 6 - - PUNCT issue-294 87 7 and and CCONJ issue-294 87 8 - - PUNCT issue-294 87 9 auditing auditing NOUN issue-294 87 10 methods method NOUN issue-294 87 11 oriented orient VERB issue-294 87 12 to to ADP issue-294 87 13 the the DET issue-294 87 14 determination determination NOUN issue-294 87 15 of of ADP issue-294 87 16 the the DET issue-294 87 17 effectiveness effectiveness NOUN issue-294 87 18 of of ADP issue-294 87 19 the the DET issue-294 87 20 use use NOUN issue-294 87 21 of of ADP issue-294 87 22 public public ADJ issue-294 87 23 financial financial ADJ issue-294 87 24 resources resource NOUN issue-294 87 25 . . PUNCT issue-294 88 1 ineffective ineffective ADJ issue-294 88 2 management management NOUN issue-294 88 3 of of ADP issue-294 88 4 public public ADJ issue-294 88 5 funds fund NOUN issue-294 88 6 and and CCONJ issue-294 88 7 property property NOUN issue-294 88 8 lack lack NOUN issue-294 88 9 of of ADP issue-294 88 10 proper proper ADJ issue-294 88 11 responsibility responsibility NOUN issue-294 88 12 of of ADP issue-294 88 13 officials official NOUN issue-294 88 14 for for ADP issue-294 88 15 the the DET issue-294 88 16 violation violation NOUN issue-294 88 17 of of ADP issue-294 88 18 laws law NOUN issue-294 88 19 , , PUNCT issue-294 88 20 rules rule NOUN issue-294 88 21 , , PUNCT issue-294 88 22 regulations regulation NOUN issue-294 88 23 and and CCONJ issue-294 88 24 appropriate appropriate ADJ issue-294 88 25 compensation compensation NOUN issue-294 88 26 of of ADP issue-294 88 27 the the DET issue-294 88 28 lost lost ADJ issue-294 88 29 resources resource NOUN issue-294 88 30 . . PUNCT issue-294 89 1 source source NOUN issue-294 89 2 : : PUNCT issue-294 89 3 the the DET issue-294 89 4 author author NOUN issue-294 89 5 ’s ’s PART issue-294 89 6 development development PROPN issue-294 89 7 baltic baltic PROPN issue-294 89 8 journal journal PROPN issue-294 89 9 of of ADP issue-294 89 10 economic economic ADJ issue-294 89 11 studies study NOUN issue-294 89 12 274 274 NUM issue-294 89 13 vol vol NOUN issue-294 89 14 . . PUNCT issue-294 90 1 3 3 NUM issue-294 90 2 , , PUNCT issue-294 90 3 no no INTJ issue-294 90 4 . . NOUN issue-294 90 5 5 5 NUM issue-294 90 6 , , PUNCT issue-294 90 7 2017 2017 NUM issue-294 90 8 adoption adoption NOUN issue-294 90 9 of of ADP issue-294 90 10 standards standard NOUN issue-294 90 11 for for ADP issue-294 90 12 the the DET issue-294 90 13 implementation implementation NOUN issue-294 90 14 of of ADP issue-294 90 15 state state NOUN issue-294 90 16 financial financial ADJ issue-294 90 17 control control NOUN issue-294 90 18 to to PART issue-294 90 19 create create VERB issue-294 90 20 an an DET issue-294 90 21 effective effective ADJ issue-294 90 22 mechanism mechanism NOUN issue-294 90 23 to to PART issue-294 90 24 resist resist VERB issue-294 90 25 violations violation NOUN issue-294 90 26 and and CCONJ issue-294 90 27 excessive excessive ADJ issue-294 90 28 use use NOUN issue-294 90 29 of of ADP issue-294 90 30 law law NOUN issue-294 90 31 in in ADP issue-294 90 32 the the DET issue-294 90 33 sphere sphere NOUN issue-294 90 34 of of ADP issue-294 90 35 use use NOUN issue-294 90 36 of of ADP issue-294 90 37 budgetary budgetary ADJ issue-294 90 38 funds fund NOUN issue-294 90 39 , , PUNCT issue-294 90 40 as as ADV issue-294 90 41 well well ADV issue-294 90 42 state state NOUN issue-294 90 43 and and CCONJ issue-294 90 44 municipal municipal ADJ issue-294 90 45 property property NOUN issue-294 90 46 ; ; PUNCT issue-294 90 47 optimization optimization NOUN issue-294 90 48 of of ADP issue-294 90 49 the the DET issue-294 90 50 organizational organizational ADJ issue-294 90 51 structure structure NOUN issue-294 90 52 , , PUNCT issue-294 90 53 clarification clarification NOUN issue-294 90 54 and and CCONJ issue-294 90 55 delineation delineation NOUN issue-294 90 56 of of ADP issue-294 90 57 the the DET issue-294 90 58 functions function NOUN issue-294 90 59 of of ADP issue-294 90 60 the the DET issue-294 90 61 state state NOUN issue-294 90 62 financial financial ADJ issue-294 90 63 control control NOUN issue-294 90 64 bodies body NOUN issue-294 90 65 ; ; PUNCT issue-294 90 66 compliance compliance NOUN issue-294 90 67 with with ADP issue-294 90 68 international international ADJ issue-294 90 69 principles principle NOUN issue-294 90 70 of of ADP issue-294 90 71 financial financial ADJ issue-294 90 72 control control NOUN issue-294 90 73 at at ADP issue-294 90 74 the the DET issue-294 90 75 state state NOUN issue-294 90 76 and and CCONJ issue-294 90 77 regional regional ADJ issue-294 90 78 levels level NOUN issue-294 90 79 , , PUNCT issue-294 90 80 adaptation adaptation NOUN issue-294 90 81 of of ADP issue-294 90 82 the the DET issue-294 90 83 system system NOUN issue-294 90 84 of of ADP issue-294 90 85 state state NOUN issue-294 90 86 financial financial ADJ issue-294 90 87 control control NOUN issue-294 90 88 to to ADP issue-294 90 89 european european ADJ issue-294 90 90 requirements requirement NOUN issue-294 90 91 ; ; PUNCT issue-294 90 92 introduction introduction NOUN issue-294 90 93 of of ADP issue-294 90 94 preventive preventive ADJ issue-294 90 95 forms form NOUN issue-294 90 96 of of ADP issue-294 90 97 state state NOUN issue-294 90 98 financial financial ADJ issue-294 90 99 control control NOUN issue-294 90 100 in in ADP issue-294 90 101 the the DET issue-294 90 102 work work NOUN issue-294 90 103 of of ADP issue-294 90 104 controlling control VERB issue-294 90 105 entities entity NOUN issue-294 90 106 ; ; PUNCT issue-294 90 107 staffing staff VERB issue-294 90 108 improvement improvement NOUN issue-294 90 109 of of ADP issue-294 90 110 the the DET issue-294 90 111 system system NOUN issue-294 90 112 of of ADP issue-294 90 113 state state NOUN issue-294 90 114 financial financial ADJ issue-294 90 115 control control NOUN issue-294 90 116 ( ( PUNCT issue-294 90 117 preparation preparation NOUN issue-294 90 118 of of ADP issue-294 90 119 material material NOUN issue-294 90 120 - - PUNCT issue-294 90 121 and and CCONJ issue-294 90 122 - - PUNCT issue-294 90 123 technical technical ADJ issue-294 90 124 , , PUNCT issue-294 90 125 scientific scientific ADJ issue-294 90 126 and and CCONJ issue-294 90 127 information information NOUN issue-294 90 128 - - PUNCT issue-294 90 129 analytical analytical ADJ issue-294 90 130 support support NOUN issue-294 90 131 for for ADP issue-294 90 132 system system NOUN issue-294 90 133 functioning function VERB issue-294 90 134 of of ADP issue-294 90 135 state state NOUN issue-294 90 136 financial financial ADJ issue-294 90 137 control control NOUN issue-294 90 138 . . PUNCT issue-294 91 1 5 5 X issue-294 91 2 . . X issue-294 91 3 discussion discussion NOUN issue-294 91 4 analysing analyse VERB issue-294 91 5 the the DET issue-294 91 6 results result NOUN issue-294 91 7 , , PUNCT issue-294 91 8 it it PRON issue-294 91 9 should should AUX issue-294 91 10 be be AUX issue-294 91 11 noted note VERB issue-294 91 12 that that SCONJ issue-294 91 13 the the DET issue-294 91 14 system system NOUN issue-294 91 15 of of ADP issue-294 91 16 public public ADJ issue-294 91 17 financial financial ADJ issue-294 91 18 control control NOUN issue-294 91 19 in in ADP issue-294 91 20 ukraine ukraine PROPN issue-294 91 21 has have VERB issue-294 91 22 a a DET issue-294 91 23 number number NOUN issue-294 91 24 of of ADP issue-294 91 25 problems problem NOUN issue-294 91 26 and and CCONJ issue-294 91 27 disadvantages disadvantage NOUN issue-294 91 28 that that PRON issue-294 91 29 make make VERB issue-294 91 30 it it PRON issue-294 91 31 ineffective ineffective ADJ issue-294 91 32 , , PUNCT issue-294 91 33 costly costly ADJ issue-294 91 34 and and CCONJ issue-294 91 35 opaque opaque ADJ issue-294 91 36 . . PUNCT issue-294 92 1 currently currently ADV issue-294 92 2 , , PUNCT issue-294 92 3 there there PRON issue-294 92 4 is be VERB issue-294 92 5 not not PART issue-294 92 6 enough enough ADJ issue-294 92 7 legal legal ADJ issue-294 92 8 , , PUNCT issue-294 92 9 informational informational ADJ issue-294 92 10 , , PUNCT issue-294 92 11 organizational organizational ADJ issue-294 92 12 , , PUNCT issue-294 92 13 communicative communicative ADJ issue-294 92 14 , , PUNCT issue-294 92 15 methodological methodological ADJ issue-294 92 16 , , PUNCT issue-294 92 17 and and CCONJ issue-294 92 18 personnel personnel NOUN issue-294 92 19 support support NOUN issue-294 92 20 for for ADP issue-294 92 21 the the DET issue-294 92 22 implementation implementation NOUN issue-294 92 23 of of ADP issue-294 92 24 state state NOUN issue-294 92 25 financial financial ADJ issue-294 92 26 control control NOUN issue-294 92 27 . . PUNCT issue-294 93 1 all all DET issue-294 93 2 these these DET issue-294 93 3 factors factor NOUN issue-294 93 4 have have VERB issue-294 93 5 a a DET issue-294 93 6 negative negative ADJ issue-294 93 7 impact impact NOUN issue-294 93 8 on on ADP issue-294 93 9 the the DET issue-294 93 10 level level NOUN issue-294 93 11 of of ADP issue-294 93 12 public public ADJ issue-294 93 13 confidence confidence NOUN issue-294 93 14 in in ADP issue-294 93 15 the the DET issue-294 93 16 government government NOUN issue-294 93 17 , , PUNCT issue-294 93 18 on on ADP issue-294 93 19 the the DET issue-294 93 20 development development NOUN issue-294 93 21 of of ADP issue-294 93 22 financial financial ADJ issue-294 93 23 and and CCONJ issue-294 93 24 budgetary budgetary ADJ issue-294 93 25 relations relation NOUN issue-294 93 26 in in ADP issue-294 93 27 ukraine ukraine NOUN issue-294 93 28 , , PUNCT issue-294 93 29 inhibiting inhibit VERB issue-294 93 30 a a DET issue-294 93 31 number number NOUN issue-294 93 32 of of ADP issue-294 93 33 transformations transformation NOUN issue-294 93 34 in in ADP issue-294 93 35 this this DET issue-294 93 36 area area NOUN issue-294 93 37 . . PUNCT issue-294 94 1 in in ADP issue-294 94 2 view view NOUN issue-294 94 3 of of ADP issue-294 94 4 this this PRON issue-294 94 5 , , PUNCT issue-294 94 6 the the DET issue-294 94 7 necessity necessity NOUN issue-294 94 8 to to PART issue-294 94 9 improve improve VERB issue-294 94 10 the the DET issue-294 94 11 system system NOUN issue-294 94 12 of of ADP issue-294 94 13 state state NOUN issue-294 94 14 financial financial ADJ issue-294 94 15 control control NOUN issue-294 94 16 is be AUX issue-294 94 17 particularly particularly ADV issue-294 94 18 relevant relevant ADJ issue-294 94 19 and and CCONJ issue-294 94 20 urgent urgent ADJ issue-294 94 21 . . PUNCT issue-294 95 1 it it PRON issue-294 95 2 is be AUX issue-294 95 3 possible possible ADJ issue-294 95 4 to to PART issue-294 95 5 solve solve VERB issue-294 95 6 the the DET issue-294 95 7 problems problem NOUN issue-294 95 8 and and CCONJ issue-294 95 9 overcome overcome VERB issue-294 95 10 the the DET issue-294 95 11 weaknesses weakness NOUN issue-294 95 12 in in ADP issue-294 95 13 the the DET issue-294 95 14 organization organization NOUN issue-294 95 15 and and CCONJ issue-294 95 16 functioning functioning NOUN issue-294 95 17 of of ADP issue-294 95 18 state state NOUN issue-294 95 19 financial financial ADJ issue-294 95 20 control control NOUN issue-294 95 21 in in ADP issue-294 95 22 ukraine ukraine NOUN issue-294 95 23 through through ADP issue-294 95 24 the the DET issue-294 95 25 consistent consistent ADJ issue-294 95 26 implementation implementation NOUN issue-294 95 27 of of ADP issue-294 95 28 measures measure NOUN issue-294 95 29 aimed aim VERB issue-294 95 30 at at ADP issue-294 95 31 constructing construct VERB issue-294 95 32 a a DET issue-294 95 33 modern modern ADJ issue-294 95 34 model model NOUN issue-294 95 35 of of ADP issue-294 95 36 state state PROPN issue-294 95 37 financial financial ADJ issue-294 95 38 control control NOUN issue-294 95 39 that that PRON issue-294 95 40 would would AUX issue-294 95 41 meet meet VERB issue-294 95 42 the the DET issue-294 95 43 needs need NOUN issue-294 95 44 of of ADP issue-294 95 45 the the DET issue-294 95 46 national national ADJ issue-294 95 47 economy economy NOUN issue-294 95 48 and and CCONJ issue-294 95 49 the the DET issue-294 95 50 requirements requirement NOUN issue-294 95 51 of of ADP issue-294 95 52 the the DET issue-294 95 53 european european PROPN issue-294 95 54 union union PROPN issue-294 95 55 . . PUNCT issue-294 96 1 6 6 X issue-294 96 2 . . X issue-294 96 3 conclusions conclusion NOUN issue-294 96 4 consequently consequently ADV issue-294 96 5 , , PUNCT issue-294 96 6 the the DET issue-294 96 7 state state NOUN issue-294 96 8 financial financial ADJ issue-294 96 9 control control NOUN issue-294 96 10 over over ADP issue-294 96 11 accounting account VERB issue-294 96 12 in in ADP issue-294 96 13 budgetary budgetary ADJ issue-294 96 14 institutions institution NOUN issue-294 96 15 should should AUX issue-294 96 16 be be AUX issue-294 96 17 considered consider VERB issue-294 96 18 as as ADP issue-294 96 19 a a DET issue-294 96 20 multi multi ADJ issue-294 96 21 - - ADJ issue-294 96 22 faceted faceted ADJ issue-294 96 23 and and CCONJ issue-294 96 24 complex complex ADJ issue-294 96 25 system system NOUN issue-294 96 26 of of ADP issue-294 96 27 checking check VERB issue-294 96 28 the the DET issue-294 96 29 legality legality NOUN issue-294 96 30 , , PUNCT issue-294 96 31 timeliness timeliness NOUN issue-294 96 32 and and CCONJ issue-294 96 33 completeness completeness NOUN issue-294 96 34 of of ADP issue-294 96 35 the the DET issue-294 96 36 formation formation NOUN issue-294 96 37 of of ADP issue-294 96 38 items item NOUN issue-294 96 39 of of ADP issue-294 96 40 income income NOUN issue-294 96 41 and and CCONJ issue-294 96 42 expenditure expenditure NOUN issue-294 96 43 , , PUNCT issue-294 96 44 the the DET issue-294 96 45 targeted target VERB issue-294 96 46 use use NOUN issue-294 96 47 of of ADP issue-294 96 48 budget budget NOUN issue-294 96 49 funds fund NOUN issue-294 96 50 for for ADP issue-294 96 51 the the DET issue-294 96 52 relevant relevant ADJ issue-294 96 53 items item NOUN issue-294 96 54 of of ADP issue-294 96 55 expenditure expenditure NOUN issue-294 96 56 , , PUNCT issue-294 96 57 as as ADV issue-294 96 58 well well ADV issue-294 96 59 as as ADP issue-294 96 60 the the DET issue-294 96 61 analysis analysis NOUN issue-294 96 62 of of ADP issue-294 96 63 rational rational ADJ issue-294 96 64 and and CCONJ issue-294 96 65 their their PRON issue-294 96 66 effective effective ADJ issue-294 96 67 use use NOUN issue-294 96 68 . . PUNCT issue-294 97 1 in in ADP issue-294 97 2 particular particular ADJ issue-294 97 3 , , PUNCT issue-294 97 4 the the DET issue-294 97 5 state state NOUN issue-294 97 6 financial financial ADJ issue-294 97 7 control control NOUN issue-294 97 8 should should AUX issue-294 97 9 ensure ensure VERB issue-294 97 10 proper proper ADJ issue-294 97 11 ( ( PUNCT issue-294 97 12 economic economic ADJ issue-294 97 13 , , PUNCT issue-294 97 14 effective effective ADJ issue-294 97 15 , , PUNCT issue-294 97 16 efficient efficient ADJ issue-294 97 17 , , PUNCT issue-294 97 18 and and CCONJ issue-294 97 19 transparent transparent ADJ issue-294 97 20 ) ) PUNCT issue-294 97 21 public public ADJ issue-294 97 22 finance finance NOUN issue-294 97 23 management management NOUN issue-294 97 24 . . PUNCT issue-294 98 1 that that PRON issue-294 98 2 is be AUX issue-294 98 3 , , PUNCT issue-294 98 4 state state NOUN issue-294 98 5 financial financial ADJ issue-294 98 6 control control NOUN issue-294 98 7 is be AUX issue-294 98 8 an an DET issue-294 98 9 integral integral ADJ issue-294 98 10 part part NOUN issue-294 98 11 of of ADP issue-294 98 12 budget budget NOUN issue-294 98 13 institutions institution NOUN issue-294 98 14 stimulus stimulus NOUN issue-294 98 15 spending spending NOUN issue-294 98 16 and and CCONJ issue-294 98 17 is be AUX issue-294 98 18 intended intend VERB issue-294 98 19 to to PART issue-294 98 20 ensure ensure VERB issue-294 98 21 the the DET issue-294 98 22 process process NOUN issue-294 98 23 of of ADP issue-294 98 24 creating create VERB issue-294 98 25 reliable reliable ADJ issue-294 98 26 information information NOUN issue-294 98 27 on on ADP issue-294 98 28 the the DET issue-294 98 29 state state NOUN issue-294 98 30 of of ADP issue-294 98 31 accumulation accumulation NOUN issue-294 98 32 and and CCONJ issue-294 98 33 use use NOUN issue-294 98 34 of of ADP issue-294 98 35 budgetary budgetary ADJ issue-294 98 36 funds fund NOUN issue-294 98 37 , , PUNCT issue-294 98 38 as as ADV issue-294 98 39 well well ADV issue-294 98 40 as as ADP issue-294 98 41 the the DET issue-294 98 42 effectiveness effectiveness NOUN issue-294 98 43 of of ADP issue-294 98 44 fiscal fiscal ADJ issue-294 98 45 regulation regulation NOUN issue-294 98 46 to to PART issue-294 98 47 take take VERB issue-294 98 48 timely timely ADJ issue-294 98 49 and and CCONJ issue-294 98 50 appropriate appropriate ADJ issue-294 98 51 measures measure NOUN issue-294 98 52 . . PUNCT issue-294 99 1 to to ADP issue-294 99 2 date date NOUN issue-294 99 3 , , PUNCT issue-294 99 4 in in ADP issue-294 99 5 ukraine ukraine NOUN issue-294 99 6 , , PUNCT issue-294 99 7 the the DET issue-294 99 8 following follow VERB issue-294 99 9 types type NOUN issue-294 99 10 of of ADP issue-294 99 11 state state NOUN issue-294 99 12 financial financial ADJ issue-294 99 13 control control NOUN issue-294 99 14 of of ADP issue-294 99 15 budgetary budgetary ADJ issue-294 99 16 institutions institution NOUN issue-294 99 17 are be AUX issue-294 99 18 used use VERB issue-294 99 19 : : PUNCT issue-294 99 20 financial financial ADJ issue-294 99 21 and and CCONJ issue-294 99 22 economic economic ADJ issue-294 99 23 audit audit NOUN issue-294 99 24 , , PUNCT issue-294 99 25 state state NOUN issue-294 99 26 purchases purchase NOUN issue-294 99 27 and and CCONJ issue-294 99 28 budget budget NOUN issue-294 99 29 institutions institution NOUN issue-294 99 30 inspection inspection NOUN issue-294 99 31 . . PUNCT issue-294 100 1 the the DET issue-294 100 2 introduction introduction NOUN issue-294 100 3 of of ADP issue-294 100 4 these these DET issue-294 100 5 types type NOUN issue-294 100 6 of of ADP issue-294 100 7 financial financial ADJ issue-294 100 8 control control NOUN issue-294 100 9 , , PUNCT issue-294 100 10 taking take VERB issue-294 100 11 into into ADP issue-294 100 12 account account NOUN issue-294 100 13 the the DET issue-294 100 14 standards standard NOUN issue-294 100 15 for for ADP issue-294 100 16 state state NOUN issue-294 100 17 audit audit NOUN issue-294 100 18 of of ADP issue-294 100 19 public public ADJ issue-294 100 20 finances finance NOUN issue-294 100 21 , , PUNCT issue-294 100 22 contributed contribute VERB issue-294 100 23 to to ADP issue-294 100 24 increasing increase VERB issue-294 100 25 the the DET issue-294 100 26 efficiency efficiency NOUN issue-294 100 27 of of ADP issue-294 100 28 using use VERB issue-294 100 29 budget budget NOUN issue-294 100 30 funds fund NOUN issue-294 100 31 . . PUNCT issue-294 101 1 however however ADV issue-294 101 2 , , PUNCT issue-294 101 3 this this DET issue-294 101 4 analysis analysis NOUN issue-294 101 5 allowed allow VERB issue-294 101 6 revealing reveal VERB issue-294 101 7 the the DET issue-294 101 8 main main ADJ issue-294 101 9 problems problem NOUN issue-294 101 10 in in ADP issue-294 101 11 the the DET issue-294 101 12 field field NOUN issue-294 101 13 of of ADP issue-294 101 14 state state NOUN issue-294 101 15 financial financial ADJ issue-294 101 16 control control NOUN issue-294 101 17 of of ADP issue-294 101 18 budgetary budgetary ADJ issue-294 101 19 institutions institution NOUN issue-294 101 20 , , PUNCT issue-294 101 21 which which PRON issue-294 101 22 are be AUX issue-294 101 23 the the DET issue-294 101 24 reason reason NOUN issue-294 101 25 for for ADP issue-294 101 26 a a DET issue-294 101 27 rather rather ADV issue-294 101 28 high high ADJ issue-294 101 29 level level NOUN issue-294 101 30 of of ADP issue-294 101 31 violations violation NOUN issue-294 101 32 of of ADP issue-294 101 33 legislation legislation NOUN issue-294 101 34 . . PUNCT issue-294 102 1 in in ADP issue-294 102 2 order order NOUN issue-294 102 3 to to PART issue-294 102 4 increase increase VERB issue-294 102 5 the the DET issue-294 102 6 effectiveness effectiveness NOUN issue-294 102 7 of of ADP issue-294 102 8 the the DET issue-294 102 9 state state NOUN issue-294 102 10 financial financial ADJ issue-294 102 11 control control NOUN issue-294 102 12 of of ADP issue-294 102 13 budgetary budgetary ADJ issue-294 102 14 institutions institution NOUN issue-294 102 15 , , PUNCT issue-294 102 16 it it PRON issue-294 102 17 is be AUX issue-294 102 18 necessary necessary ADJ issue-294 102 19 , , PUNCT issue-294 102 20 first first ADV issue-294 102 21 of of ADP issue-294 102 22 all all PRON issue-294 102 23 , , PUNCT issue-294 102 24 at at ADP issue-294 102 25 the the DET issue-294 102 26 legislative legislative ADJ issue-294 102 27 level level NOUN issue-294 102 28 : : PUNCT issue-294 102 29 to to PART issue-294 102 30 unite unite VERB issue-294 102 31 in in ADP issue-294 102 32 a a DET issue-294 102 33 single single ADJ issue-294 102 34 system system NOUN issue-294 102 35 financial financial ADJ issue-294 102 36 audit audit NOUN issue-294 102 37 , , PUNCT issue-294 102 38 checking check VERB issue-294 102 39 the the DET issue-294 102 40 state state NOUN issue-294 102 41 purchases purchase NOUN issue-294 102 42 and and CCONJ issue-294 102 43 budget budget NOUN issue-294 102 44 institutions institution NOUN issue-294 102 45 inspection inspection NOUN issue-294 102 46 ; ; PUNCT issue-294 102 47 to to PART issue-294 102 48 develop develop VERB issue-294 102 49 a a DET issue-294 102 50 methodology methodology NOUN issue-294 102 51 for for ADP issue-294 102 52 the the DET issue-294 102 53 above above ADJ issue-294 102 54 control control NOUN issue-294 102 55 measures measure NOUN issue-294 102 56 implementation implementation NOUN issue-294 102 57 ; ; PUNCT issue-294 102 58 to to PART issue-294 102 59 develop develop VERB issue-294 102 60 and and CCONJ issue-294 102 61 implement implement VERB issue-294 102 62 a a DET issue-294 102 63 methodology methodology NOUN issue-294 102 64 for for ADP issue-294 102 65 determining determine VERB issue-294 102 66 and and CCONJ issue-294 102 67 assessing assess VERB issue-294 102 68 the the DET issue-294 102 69 risks risk NOUN issue-294 102 70 of of ADP issue-294 102 71 financial financial ADJ issue-294 102 72 and and CCONJ issue-294 102 73 economic economic ADJ issue-294 102 74 activity activity NOUN issue-294 102 75 of of ADP issue-294 102 76 budgetary budgetary ADJ issue-294 102 77 institutions institution NOUN issue-294 102 78 in in ADP issue-294 102 79 accordance accordance NOUN issue-294 102 80 with with ADP issue-294 102 81 the the DET issue-294 102 82 fields field NOUN issue-294 102 83 of of ADP issue-294 102 84 activity activity NOUN issue-294 102 85 . . PUNCT issue-294 103 1 solving solve VERB issue-294 103 2 these these DET issue-294 103 3 issues issue NOUN issue-294 103 4 will will AUX issue-294 103 5 reduce reduce VERB issue-294 103 6 violations violation NOUN issue-294 103 7 in in ADP issue-294 103 8 the the DET issue-294 103 9 financial financial ADJ issue-294 103 10 and and CCONJ issue-294 103 11 budgetary budgetary ADJ issue-294 103 12 sphere sphere NOUN issue-294 103 13 , , PUNCT issue-294 103 14 improve improve VERB issue-294 103 15 the the DET issue-294 103 16 management management NOUN issue-294 103 17 of of ADP issue-294 103 18 financial financial ADJ issue-294 103 19 , , PUNCT issue-294 103 20 material material NOUN issue-294 103 21 and and CCONJ issue-294 103 22 labour labour ADJ issue-294 103 23 resources resource NOUN issue-294 103 24 of of ADP issue-294 103 25 budget budget NOUN issue-294 103 26 institutions institution NOUN issue-294 103 27 , , PUNCT issue-294 103 28 as as ADV issue-294 103 29 well well ADV issue-294 103 30 as as ADP issue-294 103 31 fulfil fulfil VERB issue-294 103 32 their their PRON issue-294 103 33 functions function NOUN issue-294 103 34 and and CCONJ issue-294 103 35 tasks task NOUN issue-294 103 36 to to PART issue-294 103 37 achieve achieve VERB issue-294 103 38 socially socially ADV issue-294 103 39 important important ADJ issue-294 103 40 goals goal NOUN issue-294 103 41 for for ADP issue-294 103 42 society society NOUN issue-294 103 43 . . PUNCT issue-294 104 1 references reference NOUN issue-294 104 2 : : PUNCT issue-294 104 3 basantsov basantsov PROPN issue-294 104 4 , , PUNCT issue-294 104 5 i. i. PROPN issue-294 104 6 v. v. PROPN issue-294 104 7 ( ( PUNCT issue-294 104 8 2014 2014 NUM issue-294 104 9 ) ) PUNCT issue-294 104 10 . . PUNCT issue-294 105 1 modernizatsiya modernizatsiya PROPN issue-294 105 2 systemy systemy PROPN issue-294 105 3 derzhavnoho derzhavnoho PROPN issue-294 105 4 finansovoho finansovoho PROPN issue-294 105 5 kontrolyu kontrolyu PROPN issue-294 105 6 v v X issue-294 105 7 ukrayini ukrayini ADJ issue-294 106 1 [ [ X issue-294 106 2 modernization modernization NOUN issue-294 106 3 of of ADP issue-294 106 4 state state NOUN issue-294 106 5 financial financial ADJ issue-294 106 6 control control NOUN issue-294 106 7 in in ADP issue-294 106 8 ukraine ukraine NOUN issue-294 106 9 ] ] PUNCT issue-294 106 10 . . PUNCT issue-294 107 1 ekonomichnyj ekonomichnyj ADJ issue-294 107 2 chasopys chasopys PROPN issue-294 107 3 – – PUNCT issue-294 107 4 ххi ххi NOUN issue-294 107 5 , , PUNCT issue-294 107 6 vol vol NOUN issue-294 107 7 . . PROPN issue-294 108 1 1 1 NUM issue-294 108 2 - - SYM issue-294 108 3 2 2 NUM issue-294 108 4 ( ( PUNCT issue-294 108 5 1 1 NUM issue-294 108 6 ) ) PUNCT issue-294 108 7 , , PUNCT issue-294 108 8     SPACE issue-294 108 9 рр рр PROPN issue-294 108 10 . . PROPN issue-294 108 11 78 78 NUM issue-294 108 12 - - SYM issue-294 108 13 81 81 NUM issue-294 108 14 . . PUNCT issue-294 108 15 barilari barilari PROPN issue-294 108 16 , , PUNCT issue-294 108 17 a. a. NOUN issue-294 108 18 ( ( PUNCT issue-294 108 19 2003 2003 NUM issue-294 108 20 ) ) PUNCT issue-294 108 21 . . PUNCT issue-294 109 1 les les PROPN issue-294 109 2 controles controles PROPN issue-294 109 3 financiers financier NOUN issue-294 109 4 comptables comptable NOUN issue-294 109 5 , , PUNCT issue-294 109 6 administratifs administratifs PROPN issue-294 109 7 et et PROPN issue-294 109 8 juridictionnels juridictionnels PROPN issue-294 109 9 des des PROPN issue-294 109 10 finances finances PROPN issue-294 109 11 publiques publiques PROPN issue-294 109 12 , , PUNCT issue-294 109 13 paris paris PROPN issue-294 109 14 . . PUNCT issue-294 110 1 bovens bovens PROPN issue-294 110 2 , , PUNCT issue-294 110 3 ed ed NOUN issue-294 110 4 . . PUNCT issue-294 110 5 goodins goodin VERB issue-294 110 6 r. r. PROPN issue-294 110 7 schillemans schillemans PROPN issue-294 110 8 , , PUNCT issue-294 110 9 th th X issue-294 110 10 . . PUNCT issue-294 111 1 ( ( PUNCT issue-294 111 2 2014 2014 NUM issue-294 111 3 ) ) PUNCT issue-294 111 4 , , PUNCT issue-294 111 5 the the DET issue-294 111 6 oxford oxford PROPN issue-294 111 7 handbook handbook VERB issue-294 111 8 public public ADJ issue-294 111 9 accountability accountability NOUN issue-294 111 10 , , PUNCT issue-294 111 11 oxford oxford PROPN issue-294 111 12 university university PROPN issue-294 111 13 press press NOUN issue-294 111 14 , , PUNCT issue-294 111 15 oxford oxford PROPN issue-294 111 16 , , PUNCT issue-294 111 17 [ [ X issue-294 111 18 online online X issue-294 111 19 ] ] X issue-294 111 20 . . PUNCT issue-294 112 1 retrieved retrieve VERB issue-294 112 2 from from ADP issue-294 112 3 : : PUNCT issue-294 112 4 http:// http:// PROPN issue-294 112 5 fdslive.oup.com/www.oup.com/academic/pdf/13/ fdslive.oup.com/www.oup.com/academic/pdf/13/ PROPN issue-294 112 6 9780199641253_chapter1.pdf 9780199641253_chapter1.pdf PROPN issue-294 112 7 chul chul PROPN issue-294 112 8 o. o. PROPN issue-294 112 9     SPACE issue-294 112 10 ( ( PUNCT issue-294 112 11 2011 2011 NUM issue-294 112 12 ) ) PUNCT issue-294 112 13 . . PUNCT issue-294 112 14     SPACE issue-294 113 1 the the DET issue-294 113 2 system system NOUN issue-294 113 3 of of ADP issue-294 113 4 state state NOUN issue-294 113 5 financial financial ADJ issue-294 113 6 control control NOUN issue-294 113 7 : : PUNCT issue-294 113 8 functionproblems functionproblem NOUN issue-294 113 9 , , PUNCT issue-294 113 10 optimization.economic optimization.economic ADJ issue-294 113 11 space space NOUN issue-294 113 12 . . PUNCT issue-294 114 1 pp pp ADJ issue-294 114 2 . . PUNCT issue-294 115 1 193 193 NUM issue-294 115 2 - - SYM issue-294 115 3 202 202 NUM issue-294 115 4 . . PUNCT issue-294 116 1 harasym harasym PROPN issue-294 116 2 , , PUNCT issue-294 116 3 p. p. NOUN issue-294 116 4 , , PUNCT issue-294 116 5 loboda loboda PROPN issue-294 116 6 , , PUNCT issue-294 116 7 n. n. PROPN issue-294 116 8 ( ( PUNCT issue-294 116 9 2013 2013 NUM issue-294 116 10 ) ) PUNCT issue-294 116 11 . . PUNCT issue-294 117 1 derzhavnyy derzhavnyy PROPN issue-294 117 2 finansovyy finansovyy VERB issue-294 117 3 kontrol kontrol PROPN issue-294 117 4 yak yak PROPN issue-294 117 5 paradyhma paradyhma PROPN issue-294 117 6 natsionalnoho natsionalnoho PROPN issue-294 117 7 menedzhmentu menedzhmentu VERB issue-294 118 1 [ [ X issue-294 118 2 state state NOUN issue-294 118 3 financial financial ADJ issue-294 118 4 control control NOUN issue-294 118 5 as as ADP issue-294 118 6 a a DET issue-294 118 7 paradigm paradigm NOUN issue-294 118 8 of of ADP issue-294 118 9 national national ADJ issue-294 118 10 management management NOUN issue-294 118 11 ] ] PUNCT issue-294 118 12 . . PUNCT issue-294 119 1 mechanisms mechanism NOUN issue-294 119 2 of of ADP issue-294 119 3 public public ADJ issue-294 119 4 administration administration NOUN issue-294 119 5 ( ( PUNCT issue-294 119 6 electronic electronic ADJ issue-294 119 7 journal journal NOUN issue-294 119 8 ) ) PUNCT issue-294 119 9 . . PUNCT issue-294 120 1 retrieved retrieve VERB issue-294 120 2 from from ADP issue-294 120 3 : : PUNCT issue-294 120 4 http://www.sophus.at.ua/publ/...paradigma.../40-1-0-773 http://www.sophus.at.ua/publ/...paradigma.../40-1-0-773 PROPN issue-294 120 5 ( ( PUNCT issue-294 120 6 accessed access VERB issue-294 120 7 21 21 NUM issue-294 120 8 may may PROPN issue-294 120 9 2016 2016 NUM issue-294 120 10 ) ) PUNCT issue-294 120 11 . . PUNCT issue-294 121 1 kholoshyn kholoshyn PROPN issue-294 121 2 , , PUNCT issue-294 121 3 m. m. NOUN issue-294 121 4 ( ( PUNCT issue-294 121 5 2015 2015 NUM issue-294 121 6 ) ) PUNCT issue-294 121 7 . . PUNCT issue-294 122 1 vyshchym vyshchym NOUN issue-294 122 2 orhanom orhanom PROPN issue-294 122 3 audytu audytu PROPN issue-294 122 4 publichnykh publichnykh PROPN issue-294 122 5 finansiv finansiv PROPN issue-294 122 6 maye maye VERB issue-294 122 7 staty staty NOUN issue-294 122 8 rakhunkova rakhunkova PROPN issue-294 122 9 palata palata PROPN issue-294 123 1 [ [ X issue-294 123 2 тhe тhe ADJ issue-294 123 3 supreme supreme ADJ issue-294 123 4 body body NOUN issue-294 123 5 of of ADP issue-294 123 6 the the DET issue-294 123 7 audit audit NOUN issue-294 123 8 of of ADP issue-294 123 9 public public ADJ issue-294 123 10 finances finance NOUN issue-294 123 11 should should AUX issue-294 123 12 be be AUX issue-294 123 13 a a DET issue-294 123 14 accounting accounting NOUN issue-294 123 15 chamber chamber NOUN issue-294 123 16 ] ] PUNCT issue-294 123 17 . . PUNCT issue-294 124 1 matthew matthew PROPN issue-294 124 2 holoshina holoshina PROPN issue-294 124 3 's 's PART issue-294 124 4 blog blog NOUN issue-294 124 5 ( ( PUNCT issue-294 124 6 electronic electronic ADJ issue-294 124 7 journal journal NOUN issue-294 124 8 ) ) PUNCT issue-294 124 9 . . PUNCT issue-294 125 1 retrieved retrieve VERB issue-294 125 2 from from ADP issue-294 125 3 : : PUNCT issue-294 125 4 blogs.lb.ua/.../297382 blogs.lb.ua/.../297382 PROPN issue-294 125 5 _ _ PROPN issue-294 125 6 vishchim_organom_auditu_public vishchim_organom_auditu_public ADJ issue-294 125 7 . . PUNCT issue-294 126 1 baltic baltic PROPN issue-294 126 2 journal journal PROPN issue-294 126 3 of of ADP issue-294 126 4 economic economic ADJ issue-294 126 5 studies study NOUN issue-294 126 6 275 275 NUM issue-294 126 7 vol vol NOUN issue-294 126 8 . . PUNCT issue-294 127 1 3 3 NUM issue-294 127 2 , , PUNCT issue-294 127 3 no no INTJ issue-294 127 4 . . NOUN issue-294 127 5 5 5 NUM issue-294 127 6 , , PUNCT issue-294 127 7 2017 2017 NUM issue-294 127 8 pikhotskyj pikhotskyj NOUN issue-294 127 9 , , PUNCT issue-294 127 10 v. v. PROPN issue-294 127 11 ( ( PUNCT issue-294 127 12 2015 2015 NUM issue-294 127 13 ) ) PUNCT issue-294 127 14 . . PUNCT issue-294 128 1 systema systema PROPN issue-294 128 2 derzhavnoho derzhavnoho PROPN issue-294 128 3 finansovoho finansovoho PROPN issue-294 128 4 kontrolyu kontrolyu PROPN issue-294 128 5 v v X issue-294 128 6 ukrayini ukrayini ADV issue-294 128 7 : : PUNCT issue-294 128 8 kontseptualʹni kontseptualʹni PROPN issue-294 128 9 zasady zasady PROPN issue-294 128 10 teoriyi teoriyi PROPN issue-294 128 11 ta ta PART issue-294 128 12 praktyk praktyk VERB issue-294 128 13 [ [ X issue-294 128 14 the the DET issue-294 128 15 system system NOUN issue-294 128 16 of of ADP issue-294 128 17 state state NOUN issue-294 128 18 financial financial ADJ issue-294 128 19 control control NOUN issue-294 128 20 in in ADP issue-294 128 21 ukraine ukraine NOUN issue-294 128 22 : : PUNCT issue-294 128 23 conceptual conceptual ADJ issue-294 128 24 bases basis NOUN issue-294 128 25 of of ADP issue-294 128 26 the the DET issue-294 128 27 theory theory NOUN issue-294 128 28 and and CCONJ issue-294 128 29 practice practice NOUN issue-294 128 30 ] ] PUNCT issue-294 128 31 ( ( PUNCT issue-294 128 32 phd phd NOUN issue-294 128 33 thesis thesis NOUN issue-294 128 34 ) ) PUNCT issue-294 128 35 , , PUNCT issue-294 128 36 lviv lviv PROPN issue-294 128 37 : : PUNCT issue-294 128 38 lviv lviv PROPN issue-294 128 39 ivan ivan PROPN issue-294 128 40 franko franko PROPN issue-294 128 41 national national PROPN issue-294 128 42 university university PROPN issue-294 128 43 . . PUNCT issue-294 129 1 shevchenko shevchenko PROPN issue-294 129 2 , , PUNCT issue-294 129 3 n. n. PROPN issue-294 129 4 ( ( PUNCT issue-294 129 5 2010 2010 NUM issue-294 129 6 ) ) PUNCT issue-294 129 7 . . PUNCT issue-294 129 8     SPACE issue-294 130 1 reform reform NOUN issue-294 130 2 of of ADP issue-294 130 3 the the DET issue-294 130 4 state state NOUN issue-294 130 5 financial financial ADJ issue-294 130 6 systemcontrol systemcontrol NOUN issue-294 130 7 in in ADP issue-294 130 8 ukraine ukraine NOUN issue-294 130 9 : : PUNCT issue-294 130 10 problems problem NOUN issue-294 130 11 and and CCONJ issue-294 130 12 prospects prospect NOUN issue-294 130 13 . . PUNCT issue-294 131 1 journal journal NOUN issue-294 131 2 of of ADP issue-294 131 3 the the DET issue-294 131 4 ukrainian ukrainian PROPN issue-294 131 5 academy academy PROPN issue-294 131 6 of of ADP issue-294 131 7 banking banking NOUN issue-294 131 8 , , PUNCT issue-294 131 9     SPACE issue-294 131 10 pp pp ADJ issue-294 131 11 . . PUNCT issue-294 132 1 42 42 NUM issue-294 132 2 - - SYM issue-294 132 3 45 45 NUM issue-294 132 4 . . PUNCT issue-294 132 5 shevchuk shevchuk ADJ issue-294 132 6 , , PUNCT issue-294 132 7 o. o. PROPN issue-294 132 8 , , PUNCT issue-294 132 9 kopotiienko kopotiienko PROPN issue-294 132 10 t. t. PROPN issue-294 132 11 ( ( PUNCT issue-294 132 12 2013 2013 NUM issue-294 132 13 ) ) PUNCT issue-294 132 14 . . PUNCT issue-294 133 1 reformuvannya reformuvannya PROPN issue-294 133 2 orhaniv orhaniv PROPN issue-294 133 3 derzhavnoho derzhavnoho PROPN issue-294 133 4 finansovoho finansovoho PROPN issue-294 133 5 kontrolyu kontrolyu VERB issue-294 133 6 ukrayiny ukrayiny ADJ issue-294 133 7 v v ADP issue-294 133 8 umovakh umovakh ADJ issue-294 133 9 yevrointehratsiyi yevrointehratsiyi NOUN issue-294 134 1 [ [ X issue-294 134 2 reform reform NOUN issue-294 134 3 of of ADP issue-294 134 4 state state NOUN issue-294 134 5 financial financial ADJ issue-294 134 6 control control NOUN issue-294 134 7 in in ADP issue-294 134 8 terms term NOUN issue-294 134 9 of of ADP issue-294 134 10 european european ADJ issue-294 134 11 integration integration NOUN issue-294 134 12 of of ADP issue-294 134 13 ukraine ukraine NOUN issue-294 134 14 ] ] PUNCT issue-294 134 15 . . PUNCT issue-294 135 1 ekonomichnyj ekonomichnyj ADJ issue-294 135 2 chasopys chasopys PROPN issue-294 135 3 – – PUNCT issue-294 135 4     SPACE issue-294 135 5 ххi ххi NOUN issue-294 135 6 , , PUNCT issue-294 135 7 vol vol NOUN issue-294 135 8 . . PROPN issue-294 136 1 5 5 NUM issue-294 136 2 - - SYM issue-294 136 3 6 6 NUM issue-294 136 4 ( ( PUNCT issue-294 136 5 1 1 NUM issue-294 136 6 ) ) PUNCT issue-294 136 7 , , PUNCT issue-294 136 8     SPACE issue-294 136 9 рр рр PROPN issue-294 136 10 . . PROPN issue-294 136 11 53 53 NUM issue-294 136 12 . . PUNCT issue-294 137 1 resolution resolution NOUN issue-294 137 2 adopted adopt VERB issue-294 137 3 by by ADP issue-294 137 4 the the DET issue-294 137 5 general general PROPN issue-294 137 6 assembly assembly PROPN issue-294 137 7 № № VERB issue-294 137 8 69/228 69/228 NUM issue-294 137 9 ( ( PUNCT issue-294 137 10 2014 2014 NUM issue-294 137 11 ) ) PUNCT issue-294 137 12 . . PUNCT issue-294 138 1 promoting promote VERB issue-294 138 2 and and CCONJ issue-294 138 3 fostering foster VERB issue-294 138 4 the the DET issue-294 138 5 efficiency efficiency NOUN issue-294 138 6 , , PUNCT issue-294 138 7 accountability accountability NOUN issue-294 138 8 , , PUNCT issue-294 138 9 effectiveness effectiveness NOUN issue-294 138 10 and and CCONJ issue-294 138 11 transparency transparency NOUN issue-294 138 12 of of ADP issue-294 138 13 public public ADJ issue-294 138 14 administration administration NOUN issue-294 138 15 by by ADP issue-294 138 16 strengthening strengthen VERB issue-294 138 17 supreme supreme ADJ issue-294 138 18 audit audit NOUN issue-294 138 19 institutions institution NOUN issue-294 138 20 . . PUNCT issue-294 139 1 retrieved retrieve VERB issue-294 139 2 from from ADP issue-294 139 3 : : PUNCT issue-294 139 4 http://www.un.org/es/comun/ http://www.un.org/es/comun/ NOUN issue-294 139 5     SPACE issue-294 139 6 docs docs PROPN issue-294 139 7 / / SYM issue-294 139 8 index.asp?symbol index.asp?symbol PROPN issue-294 139 9 = = NOUN issue-294 139 10 a a DET issue-294 139 11 / / SYM issue-294 139 12 res/69/228&referer=/ res/69/228&referer=/ ADJ issue-294 139 13 spanish/&lang spanish/&lang PROPN issue-294 139 14 = = PROPN issue-294 139 15 e e PROPN issue-294 139 16 ( ( PUNCT issue-294 139 17 accessed access VERB issue-294 139 18 30 30 NUM issue-294 139 19 december december PROPN issue-294 139 20 2017 2017 NUM issue-294 139 21 ) ) PUNCT issue-294 139 22 . . PUNCT issue-294 140 1 the the DET issue-294 140 2 lima lima PROPN issue-294 140 3 declaration declaration NOUN issue-294 140 4 ( ( PUNCT issue-294 140 5 issai issai ADJ issue-294 140 6 1 1 NUM issue-294 140 7 ) ) PUNCT issue-294 140 8 ( ( PUNCT issue-294 140 9 1977 1977 NUM issue-294 140 10 ) ) PUNCT issue-294 140 11 . . PUNCT issue-294 141 1 approved approve VERB issue-294 141 2 at at ADP issue-294 141 3 ixth ixth PROPN issue-294 141 4 congress congress PROPN issue-294 141 5 of of ADP issue-294 141 6 intosai intosai PROPN issue-294 141 7 , , PUNCT issue-294 141 8 lima lima PROPN issue-294 141 9 / / SYM issue-294 141 10 peru peru PROPN issue-294 141 11 , , PUNCT issue-294 141 12 “ " PUNCT issue-294 141 13 intosai intosai ADJ issue-294 141 14 professional professional ADJ issue-294 141 15 standards standard NOUN issue-294 141 16 committee committee NOUN issue-294 141 17 ” " PUNCT issue-294 141 18 . . PUNCT issue-294 142 1 retrieved retrieve VERB issue-294 142 2 from from ADP issue-294 142 3 : : PUNCT issue-294 142 4 http://www.issai.org/media/12901/issai_1_e.pdf http://www.issai.org/media/12901/issai_1_e.pdf X issue-294 142 5 ( ( PUNCT issue-294 142 6 accessed access VERB issue-294 142 7 30 30 NUM issue-294 142 8 december december PROPN issue-294 142 9 2017 2017 NUM issue-294 142 10 ) ) PUNCT issue-294 142 11 . . PUNCT