id sid tid token lemma pos issue-299 1 1 baltic baltic PROPN issue-299 1 2 journal journal PROPN issue-299 1 3 of of ADP issue-299 1 4 economic economic ADJ issue-299 1 5 studies study NOUN issue-299 1 6 298 298 NUM issue-299 1 7 vol vol NOUN issue-299 1 8 . . PUNCT issue-299 2 1 3 3 NUM issue-299 2 2 , , PUNCT issue-299 2 3 no no INTJ issue-299 2 4 . . NOUN issue-299 2 5 5 5 NUM issue-299 2 6 , , PUNCT issue-299 2 7 2017 2017 NUM issue-299 2 8 corresponding correspond VERB issue-299 2 9 author author NOUN issue-299 2 10 : : PUNCT issue-299 2 11 1 1 NUM issue-299 2 12 department department NOUN issue-299 2 13 of of ADP issue-299 2 14 audit audit NOUN issue-299 2 15 and and CCONJ issue-299 2 16 economic economic ADJ issue-299 2 17 analysis analysis NOUN issue-299 2 18 , , PUNCT issue-299 2 19 university university NOUN issue-299 2 20 of of ADP issue-299 2 21 state state NOUN issue-299 2 22 fiscal fiscal ADJ issue-299 2 23 service service NOUN issue-299 2 24 of of ADP issue-299 2 25 ukraine ukraine NOUN issue-299 2 26 . . PUNCT issue-299 3 1 e e X issue-299 3 2 - - NOUN issue-299 3 3 mail mail NOUN issue-299 3 4 : : PUNCT issue-299 3 5 mitem@ukr.net mitem@ukr.net PROPN issue-299 3 6 doi doi PROPN issue-299 3 7 : : PUNCT issue-299 3 8 http://dx.doi.org/10.30525/2256-0742/2017-3-5-298-303 http://dx.doi.org/10.30525/2256-0742/2017-3-5-298-303 DET issue-299 3 9 influence influence NOUN issue-299 3 10 of of ADP issue-299 3 11 subjectivism subjectivism NOUN issue-299 3 12 on on ADP issue-299 3 13 the the DET issue-299 3 14 effectiveness effectiveness NOUN issue-299 3 15 of of ADP issue-299 3 16 state state NOUN issue-299 3 17 financial financial ADJ issue-299 3 18 control control NOUN issue-299 3 19 in in ADP issue-299 3 20 the the DET issue-299 3 21 area area NOUN issue-299 3 22 of of ADP issue-299 3 23 budget budget NOUN issue-299 3 24 allocation allocation NOUN issue-299 3 25 tetiana tetiana PROPN issue-299 3 26 mishchenko1 mishchenko1 PROPN issue-299 3 27 university university PROPN issue-299 3 28 of of ADP issue-299 3 29 state state NOUN issue-299 3 30 fiscal fiscal ADJ issue-299 3 31 service service NOUN issue-299 3 32 of of ADP issue-299 3 33 ukraine ukraine NOUN issue-299 3 34 , , PUNCT issue-299 3 35 ukraine ukraine PROPN issue-299 3 36 abstract abstract NOUN issue-299 3 37 . . PUNCT issue-299 4 1 the the DET issue-299 4 2 purpose purpose NOUN issue-299 4 3 of of ADP issue-299 4 4 the the DET issue-299 4 5 article article NOUN issue-299 4 6 is be AUX issue-299 4 7 to to PART issue-299 4 8 study study VERB issue-299 4 9 the the DET issue-299 4 10 impact impact NOUN issue-299 4 11 of of ADP issue-299 4 12 subjects subject NOUN issue-299 4 13 of of ADP issue-299 4 14 state state NOUN issue-299 4 15 financial financial ADJ issue-299 4 16 control control NOUN issue-299 4 17 , , PUNCT issue-299 4 18 primarily primarily ADV issue-299 4 19 internal internal ADJ issue-299 4 20 , , PUNCT issue-299 4 21 over over ADP issue-299 4 22 the the DET issue-299 4 23 budget budget NOUN issue-299 4 24 on on ADP issue-299 4 25 all all DET issue-299 4 26 levels level NOUN issue-299 4 27 of of ADP issue-299 4 28 executive executive ADJ issue-299 4 29 power power NOUN issue-299 4 30 , , PUNCT issue-299 4 31 in in ADP issue-299 4 32 order order NOUN issue-299 4 33 to to PART issue-299 4 34 eliminate eliminate VERB issue-299 4 35 subjectivity subjectivity NOUN issue-299 4 36 in in ADP issue-299 4 37 their their PRON issue-299 4 38 actions action NOUN issue-299 4 39 and and CCONJ issue-299 4 40 increase increase VERB issue-299 4 41 the the DET issue-299 4 42 efficiency efficiency NOUN issue-299 4 43 of of ADP issue-299 4 44 public public ADJ issue-299 4 45 finances finance NOUN issue-299 4 46 in in ADP issue-299 4 47 general general ADJ issue-299 4 48 . . PUNCT issue-299 5 1 method method PROPN issue-299 5 2 . . PUNCT issue-299 6 1 the the DET issue-299 6 2 study study NOUN issue-299 6 3 , , PUNCT issue-299 6 4 which which PRON issue-299 6 5 requires require VERB issue-299 6 6 a a DET issue-299 6 7 deeper deep ADJ issue-299 6 8 consideration consideration NOUN issue-299 6 9 of of ADP issue-299 6 10 the the DET issue-299 6 11 issue issue NOUN issue-299 6 12 of of ADP issue-299 6 13 transformation transformation NOUN issue-299 6 14 of of ADP issue-299 6 15 the the DET issue-299 6 16 content content NOUN issue-299 6 17 of of ADP issue-299 6 18 the the DET issue-299 6 19 role role NOUN issue-299 6 20 performed perform VERB issue-299 6 21 by by ADP issue-299 6 22 subjects subject NOUN issue-299 6 23 of of ADP issue-299 6 24 state state NOUN issue-299 6 25 financial financial ADJ issue-299 6 26 control control NOUN issue-299 6 27 , , PUNCT issue-299 6 28 primarily primarily ADV issue-299 6 29 internal internal ADJ issue-299 6 30 , , PUNCT issue-299 6 31 in in ADP issue-299 6 32 the the DET issue-299 6 33 presence presence NOUN issue-299 6 34 of of ADP issue-299 6 35 crisis crisis NOUN issue-299 6 36 phenomena phenomenon NOUN issue-299 6 37 in in ADP issue-299 6 38 the the DET issue-299 6 39 economy economy NOUN issue-299 6 40 . . PUNCT issue-299 7 1 methodology methodology NOUN issue-299 7 2 . . PUNCT issue-299 8 1 the the DET issue-299 8 2 study study NOUN issue-299 8 3 of of ADP issue-299 8 4 this this DET issue-299 8 5 issue issue NOUN issue-299 8 6 is be AUX issue-299 8 7 based base VERB issue-299 8 8 on on ADP issue-299 8 9 the the DET issue-299 8 10 analysis analysis NOUN issue-299 8 11 of of ADP issue-299 8 12 the the DET issue-299 8 13 performance performance NOUN issue-299 8 14 of of ADP issue-299 8 15 the the DET issue-299 8 16 state state NOUN issue-299 8 17 audit audit NOUN issue-299 8 18 service service NOUN issue-299 8 19 of of ADP issue-299 8 20 ukraine ukraine NOUN issue-299 8 21 in in ADP issue-299 8 22 identifying identify VERB issue-299 8 23 violations violation NOUN issue-299 8 24 that that PRON issue-299 8 25 led lead VERB issue-299 8 26 to to ADP issue-299 8 27 losses loss NOUN issue-299 8 28 of of ADP issue-299 8 29 financial financial ADJ issue-299 8 30 and and CCONJ issue-299 8 31 material material ADJ issue-299 8 32 resources resource NOUN issue-299 8 33 for for ADP issue-299 8 34 the the DET issue-299 8 35 period period NOUN issue-299 8 36 of of ADP issue-299 8 37 2011–2017 2011–2017 NUM issue-299 8 38 . . PUNCT issue-299 9 1 results result NOUN issue-299 9 2 . . PUNCT issue-299 10 1 in in ADP issue-299 10 2 our our PRON issue-299 10 3 opinion opinion NOUN issue-299 10 4 , , PUNCT issue-299 10 5 the the DET issue-299 10 6 dynamics dynamic NOUN issue-299 10 7 of of ADP issue-299 10 8 a a DET issue-299 10 9 constant constant ADJ issue-299 10 10 decrease decrease NOUN issue-299 10 11 in in ADP issue-299 10 12 the the DET issue-299 10 13 size size NOUN issue-299 10 14 of of ADP issue-299 10 15 eliminated eliminate VERB issue-299 10 16 financial financial ADJ issue-299 10 17 violations violation NOUN issue-299 10 18 testifies testify VERB issue-299 10 19 to to ADP issue-299 10 20 the the DET issue-299 10 21 insignificant insignificant ADJ issue-299 10 22 effectiveness effectiveness NOUN issue-299 10 23 of of ADP issue-299 10 24 the the DET issue-299 10 25 implemented implement VERB issue-299 10 26 control control NOUN issue-299 10 27 measures measure NOUN issue-299 10 28 . . PUNCT issue-299 11 1 the the DET issue-299 11 2 lowest low ADJ issue-299 11 3 , , PUNCT issue-299 11 4 according accord VERB issue-299 11 5 to to ADP issue-299 11 6 statistical statistical ADJ issue-299 11 7 indicators indicator NOUN issue-299 11 8 , , PUNCT issue-299 11 9 is be AUX issue-299 11 10 an an DET issue-299 11 11 indicator indicator NOUN issue-299 11 12 of of ADP issue-299 11 13 elimination elimination NOUN issue-299 11 14 of of ADP issue-299 11 15 financial financial ADJ issue-299 11 16 violations violation NOUN issue-299 11 17 in in ADP issue-299 11 18 recent recent ADJ issue-299 11 19 years year NOUN issue-299 11 20 , , PUNCT issue-299 11 21 as as ADV issue-299 11 22 well well ADV issue-299 11 23 , , PUNCT issue-299 11 24 the the DET issue-299 11 25 number number NOUN issue-299 11 26 of of ADP issue-299 11 27 financial financial ADJ issue-299 11 28 audits audits NOUN issue-299 11 29 has have AUX issue-299 11 30 also also ADV issue-299 11 31 decreased decrease VERB issue-299 11 32 significantly significantly ADV issue-299 11 33 . . PUNCT issue-299 12 1 moreover moreover ADV issue-299 12 2 , , PUNCT issue-299 12 3 the the DET issue-299 12 4 number number NOUN issue-299 12 5 of of ADP issue-299 12 6 inspections inspection NOUN issue-299 12 7 in in ADP issue-299 12 8 individual individual ADJ issue-299 12 9 cases case NOUN issue-299 12 10 had have VERB issue-299 12 11 no no DET issue-299 12 12 effect effect NOUN issue-299 12 13 on on ADP issue-299 12 14 the the DET issue-299 12 15 final final ADJ issue-299 12 16 result result NOUN issue-299 12 17 . . PUNCT issue-299 13 1 at at ADP issue-299 13 2 the the DET issue-299 13 3 same same ADJ issue-299 13 4 time time NOUN issue-299 13 5 , , PUNCT issue-299 13 6 the the DET issue-299 13 7 transition transition NOUN issue-299 13 8 to to ADP issue-299 13 9 new new ADJ issue-299 13 10 standards standard NOUN issue-299 13 11 of of ADP issue-299 13 12 inspections inspection NOUN issue-299 13 13 , , PUNCT issue-299 13 14 with with ADP issue-299 13 15 a a DET issue-299 13 16 view view NOUN issue-299 13 17 to to ADP issue-299 13 18 deregulating deregulate VERB issue-299 13 19 and and CCONJ issue-299 13 20 reducing reduce VERB issue-299 13 21 the the DET issue-299 13 22 level level NOUN issue-299 13 23 of of ADP issue-299 13 24 subjectivism subjectivism NOUN issue-299 13 25 , , PUNCT issue-299 13 26 is be AUX issue-299 13 27 less less ADV issue-299 13 28 effective effective ADJ issue-299 13 29 , , PUNCT issue-299 13 30 but but CCONJ issue-299 13 31 more more ADV issue-299 13 32 transparent transparent ADJ issue-299 13 33 , , PUNCT issue-299 13 34 which which PRON issue-299 13 35 is be AUX issue-299 13 36 positive positive ADJ issue-299 13 37 in in ADP issue-299 13 38 a a DET issue-299 13 39 slowdown slowdown NOUN issue-299 13 40 of of ADP issue-299 13 41 the the DET issue-299 13 42 economy economy NOUN issue-299 13 43 , , PUNCT issue-299 13 44 despite despite SCONJ issue-299 13 45 a a DET issue-299 13 46 certain certain ADJ issue-299 13 47 reduction reduction NOUN issue-299 13 48 , , PUNCT issue-299 13 49 but but CCONJ issue-299 13 50 there there PRON issue-299 13 51 is be VERB issue-299 13 52 a a DET issue-299 13 53 significant significant ADJ issue-299 13 54 level level NOUN issue-299 13 55 of of ADP issue-299 13 56 corruption corruption NOUN issue-299 13 57 . . PUNCT issue-299 14 1 subjectivity subjectivity NOUN issue-299 14 2 in in ADP issue-299 14 3 the the DET issue-299 14 4 actions action NOUN issue-299 14 5 of of ADP issue-299 14 6 the the DET issue-299 14 7 controlling control VERB issue-299 14 8 bodies body NOUN issue-299 14 9 can can AUX issue-299 14 10 exert exert VERB issue-299 14 11 significant significant ADJ issue-299 14 12 pressure pressure NOUN issue-299 14 13 on on ADP issue-299 14 14 the the DET issue-299 14 15 entities entity NOUN issue-299 14 16 subject subject ADJ issue-299 14 17 to to ADP issue-299 14 18 their their PRON issue-299 14 19 supervision supervision NOUN issue-299 14 20 . . PUNCT issue-299 15 1 therefore therefore ADV issue-299 15 2 , , PUNCT issue-299 15 3 in in ADP issue-299 15 4 order order NOUN issue-299 15 5 to to PART issue-299 15 6 achieve achieve VERB issue-299 15 7 an an DET issue-299 15 8 optimal optimal ADJ issue-299 15 9 balance balance NOUN issue-299 15 10 between between ADP issue-299 15 11 the the DET issue-299 15 12 effectiveness effectiveness NOUN issue-299 15 13 of of ADP issue-299 15 14 control control NOUN issue-299 15 15 measures measure NOUN issue-299 15 16 and and CCONJ issue-299 15 17 the the DET issue-299 15 18 reduction reduction NOUN issue-299 15 19 of of ADP issue-299 15 20 pressure pressure NOUN issue-299 15 21 on on ADP issue-299 15 22 economic economic ADJ issue-299 15 23 entities entity NOUN issue-299 15 24 , , PUNCT issue-299 15 25 it it PRON issue-299 15 26 is be AUX issue-299 15 27 necessary necessary ADJ issue-299 15 28 to to PART issue-299 15 29 bring bring VERB issue-299 15 30 the the DET issue-299 15 31 existing exist VERB issue-299 15 32 system system NOUN issue-299 15 33 to to PART issue-299 15 34 standards standard NOUN issue-299 15 35 that that PRON issue-299 15 36 correspond correspond VERB issue-299 15 37 to to ADP issue-299 15 38 the the DET issue-299 15 39 level level NOUN issue-299 15 40 of of ADP issue-299 15 41 developed develop VERB issue-299 15 42 countries country NOUN issue-299 15 43 . . PUNCT issue-299 16 1 currently currently ADV issue-299 16 2 , , PUNCT issue-299 16 3 the the DET issue-299 16 4 process process NOUN issue-299 16 5 of of ADP issue-299 16 6 changing change VERB issue-299 16 7 approaches approach NOUN issue-299 16 8 to to ADP issue-299 16 9 inspections inspection NOUN issue-299 16 10 is be AUX issue-299 16 11 based base VERB issue-299 16 12 on on ADP issue-299 16 13 the the DET issue-299 16 14 selection selection NOUN issue-299 16 15 of of ADP issue-299 16 16 objects object NOUN issue-299 16 17 that that PRON issue-299 16 18 are be AUX issue-299 16 19 subject subject ADJ issue-299 16 20 to to ADP issue-299 16 21 inspections inspection NOUN issue-299 16 22 based base VERB issue-299 16 23 on on ADP issue-299 16 24 a a DET issue-299 16 25 prior prior ADJ issue-299 16 26 assessment assessment NOUN issue-299 16 27 of of ADP issue-299 16 28 risks risk NOUN issue-299 16 29 . . PUNCT issue-299 17 1 practical practical ADJ issue-299 17 2 implications implication NOUN issue-299 17 3 . . PUNCT issue-299 18 1 the the DET issue-299 18 2 domestic domestic ADJ issue-299 18 3 system system NOUN issue-299 18 4 of of ADP issue-299 18 5 internal internal ADJ issue-299 18 6 state state NOUN issue-299 18 7 financial financial ADJ issue-299 18 8 control control NOUN issue-299 18 9 is be AUX issue-299 18 10 characterized characterize VERB issue-299 18 11 by by ADP issue-299 18 12 a a DET issue-299 18 13 significant significant ADJ issue-299 18 14 level level NOUN issue-299 18 15 of of ADP issue-299 18 16 subjectivism subjectivism NOUN issue-299 18 17 . . PUNCT issue-299 19 1 it it PRON issue-299 19 2 is be AUX issue-299 19 3 substantiated substantiate VERB issue-299 19 4 that that SCONJ issue-299 19 5 the the DET issue-299 19 6 reorganization reorganization NOUN issue-299 19 7 of of ADP issue-299 19 8 the the DET issue-299 19 9 system system NOUN issue-299 19 10 of of ADP issue-299 19 11 internal internal ADJ issue-299 19 12 state state NOUN issue-299 19 13 financial financial ADJ issue-299 19 14 control control NOUN issue-299 19 15 is be AUX issue-299 19 16 directly directly ADV issue-299 19 17 related relate VERB issue-299 19 18 to to ADP issue-299 19 19 the the DET issue-299 19 20 reorganization reorganization NOUN issue-299 19 21 of of ADP issue-299 19 22 the the DET issue-299 19 23 entire entire ADJ issue-299 19 24 system system NOUN issue-299 19 25 of of ADP issue-299 19 26 public public ADJ issue-299 19 27 finances finance NOUN issue-299 19 28 , , PUNCT issue-299 19 29 in in ADP issue-299 19 30 particular particular ADJ issue-299 19 31 , , PUNCT issue-299 19 32 one one NUM issue-299 19 33 of of ADP issue-299 19 34 its its PRON issue-299 19 35 most most ADV issue-299 19 36 important important ADJ issue-299 19 37 components component NOUN issue-299 19 38     SPACE issue-299 19 39 – – PUNCT issue-299 19 40 the the DET issue-299 19 41 system system NOUN issue-299 19 42 of of ADP issue-299 19 43 state state NOUN issue-299 19 44 purchases purchase NOUN issue-299 19 45 . . PUNCT issue-299 20 1 key key ADJ issue-299 20 2 words word NOUN issue-299 20 3 : : PUNCT issue-299 20 4 state state NOUN issue-299 20 5 financial financial ADJ issue-299 20 6 control control NOUN issue-299 20 7 , , PUNCT issue-299 20 8 public public ADJ issue-299 20 9 finances finance NOUN issue-299 20 10 , , PUNCT issue-299 20 11 budget budget NOUN issue-299 20 12 , , PUNCT issue-299 20 13 elimination elimination NOUN issue-299 20 14 of of ADP issue-299 20 15 financial financial ADJ issue-299 20 16 violations violation NOUN issue-299 20 17 , , PUNCT issue-299 20 18 state state NOUN issue-299 20 19 audit audit NOUN issue-299 20 20 service service NOUN issue-299 20 21 of of ADP issue-299 20 22 ukraine ukraine PROPN issue-299 20 23 . . PUNCT issue-299 21 1 jel jel PROPN issue-299 21 2 classification classification NOUN issue-299 21 3 : : PUNCT issue-299 21 4 h61 h61 PROPN issue-299 21 5 , , PUNCT issue-299 21 6 h72 h72 PROPN issue-299 21 7 , , PUNCT issue-299 21 8 h83 h83 PROPN issue-299 21 9 1 1 NUM issue-299 21 10 . . PUNCT issue-299 22 1 introduction introduction NOUN issue-299 22 2 state state PROPN issue-299 22 3 financial financial ADJ issue-299 22 4 control control NOUN issue-299 22 5 is be AUX issue-299 22 6 the the DET issue-299 22 7 main main ADJ issue-299 22 8 factor factor NOUN issue-299 22 9 , , PUNCT issue-299 22 10 on on ADP issue-299 22 11 which which PRON issue-299 22 12 the the DET issue-299 22 13 entire entire ADJ issue-299 22 14 system system NOUN issue-299 22 15 of of ADP issue-299 22 16 public public ADJ issue-299 22 17 finances finance NOUN issue-299 22 18 is be AUX issue-299 22 19 based base VERB issue-299 22 20 . . PUNCT issue-299 23 1 the the DET issue-299 23 2 effectiveness effectiveness NOUN issue-299 23 3 of of ADP issue-299 23 4 the the DET issue-299 23 5 implementation implementation NOUN issue-299 23 6 of of ADP issue-299 23 7 state state NOUN issue-299 23 8 financial financial ADJ issue-299 23 9 control control NOUN issue-299 23 10 is be AUX issue-299 23 11 directly directly ADV issue-299 23 12 related relate VERB issue-299 23 13 to to ADP issue-299 23 14 the the DET issue-299 23 15 entities entity NOUN issue-299 23 16 that that PRON issue-299 23 17 implement implement VERB issue-299 23 18 it it PRON issue-299 23 19 . . PUNCT issue-299 24 1 during during ADP issue-299 24 2 all all DET issue-299 24 3 years year NOUN issue-299 24 4 of of ADP issue-299 24 5 independence independence NOUN issue-299 24 6 , , PUNCT issue-299 24 7 the the DET issue-299 24 8 quality quality NOUN issue-299 24 9 of of ADP issue-299 24 10 public public ADJ issue-299 24 11 financial financial ADJ issue-299 24 12 control control NOUN issue-299 24 13 causes cause VERB issue-299 24 14 considerable considerable ADJ issue-299 24 15 debate debate NOUN issue-299 24 16 and and CCONJ issue-299 24 17 controversy controversy NOUN issue-299 24 18 , , PUNCT issue-299 24 19 because because SCONJ issue-299 24 20 subjectivism subjectivism NOUN issue-299 24 21 in in ADP issue-299 24 22 this this DET issue-299 24 23 area area NOUN issue-299 24 24 can can AUX issue-299 24 25 lead lead VERB issue-299 24 26 to to ADP issue-299 24 27 both both CCONJ issue-299 24 28 positive positive ADJ issue-299 24 29 and and CCONJ issue-299 24 30 negative negative ADJ issue-299 24 31 impacts impact NOUN issue-299 24 32 on on ADP issue-299 24 33 the the DET issue-299 24 34 budget budget NOUN issue-299 24 35 sphere sphere ADV issue-299 24 36 in in ADP issue-299 24 37 general general ADJ issue-299 24 38 . . PUNCT issue-299 25 1 the the DET issue-299 25 2 urgency urgency NOUN issue-299 25 3 of of ADP issue-299 25 4 this this DET issue-299 25 5 problem problem NOUN issue-299 25 6 is be AUX issue-299 25 7 also also ADV issue-299 25 8 determined determine VERB issue-299 25 9 by by ADP issue-299 25 10 the the DET issue-299 25 11 fact fact NOUN issue-299 25 12 that that SCONJ issue-299 25 13 the the DET issue-299 25 14 reduction reduction NOUN issue-299 25 15 of of ADP issue-299 25 16 the the DET issue-299 25 17 influence influence NOUN issue-299 25 18 of of ADP issue-299 25 19 subjectivity subjectivity NOUN issue-299 25 20 on on ADP issue-299 25 21 state state NOUN issue-299 25 22 financial financial ADJ issue-299 25 23 control control NOUN issue-299 25 24 positively positively ADV issue-299 25 25 affects affect VERB issue-299 25 26 the the DET issue-299 25 27 reform reform NOUN issue-299 25 28 of of ADP issue-299 25 29 the the DET issue-299 25 30 entire entire ADJ issue-299 25 31 state state NOUN issue-299 25 32 sector sector NOUN issue-299 25 33 of of ADP issue-299 25 34 the the DET issue-299 25 35 economy economy NOUN issue-299 25 36 , , PUNCT issue-299 25 37 which which PRON issue-299 25 38 was be AUX issue-299 25 39 launched launch VERB issue-299 25 40 and and CCONJ issue-299 25 41 implemented implement VERB issue-299 25 42 in in ADP issue-299 25 43 recent recent ADJ issue-299 25 44 years year NOUN issue-299 25 45 . . PUNCT issue-299 26 1 all all DET issue-299 26 2 this this PRON issue-299 26 3 will will AUX issue-299 26 4 contribute contribute VERB issue-299 26 5 to to ADP issue-299 26 6 the the DET issue-299 26 7 unification unification NOUN issue-299 26 8 and and CCONJ issue-299 26 9 coherence coherence NOUN issue-299 26 10 of of ADP issue-299 26 11 public public ADJ issue-299 26 12 finance finance NOUN issue-299 26 13 control control NOUN issue-299 26 14 at at ADP issue-299 26 15 all all DET issue-299 26 16 levels level NOUN issue-299 26 17 . . PUNCT issue-299 27 1 the the DET issue-299 27 2 implementation implementation NOUN issue-299 27 3 of of ADP issue-299 27 4 the the DET issue-299 27 5 state state NOUN issue-299 27 6 financial financial ADJ issue-299 27 7 control control NOUN issue-299 27 8 should should AUX issue-299 27 9 aim aim VERB issue-299 27 10 at at ADP issue-299 27 11 : : PUNCT issue-299 27 12 achieving achieve VERB issue-299 27 13 the the DET issue-299 27 14 main main ADJ issue-299 27 15 strategic strategic ADJ issue-299 27 16 national national ADJ issue-299 27 17 development development NOUN issue-299 27 18 goals goal NOUN issue-299 27 19 ; ; PUNCT issue-299 27 20 optimizing optimize VERB issue-299 27 21 the the DET issue-299 27 22 use use NOUN issue-299 27 23 of of ADP issue-299 27 24 budget budget NOUN issue-299 27 25 funds fund NOUN issue-299 27 26 by by ADP issue-299 27 27 state state NOUN issue-299 27 28 authorities authority NOUN issue-299 27 29 , , PUNCT issue-299 27 30 including include VERB issue-299 27 31 controllers controller NOUN issue-299 27 32 ; ; PUNCT issue-299 27 33 effective effective ADJ issue-299 27 34 allocation allocation NOUN issue-299 27 35 of of ADP issue-299 27 36 budgetary budgetary ADJ issue-299 27 37 resources resource NOUN issue-299 27 38 necessary necessary ADJ issue-299 27 39 for for ADP issue-299 27 40 the the DET issue-299 27 41 exercise exercise NOUN issue-299 27 42 of of ADP issue-299 27 43 state state NOUN issue-299 27 44 functions function NOUN issue-299 27 45 ; ; PUNCT issue-299 27 46 ensuring ensure VERB issue-299 27 47 the the DET issue-299 27 48 reduction reduction NOUN issue-299 27 49 of of ADP issue-299 27 50 financial financial ADJ issue-299 27 51 security security NOUN issue-299 27 52 imbalances imbalance NOUN issue-299 27 53 between between ADP issue-299 27 54 different different ADJ issue-299 27 55 territories territory NOUN issue-299 27 56 and and CCONJ issue-299 27 57 social social ADJ issue-299 27 58 groups group NOUN issue-299 27 59 ; ; PUNCT issue-299 27 60 minimizing minimize VERB issue-299 27 61 risks risk NOUN issue-299 27 62 that that PRON issue-299 27 63 may may AUX issue-299 27 64 arise arise VERB issue-299 27 65 in in ADP issue-299 27 66 the the DET issue-299 27 67 field field NOUN issue-299 27 68 of of ADP issue-299 27 69 public public ADJ issue-299 27 70 administration administration NOUN issue-299 27 71 . . PUNCT issue-299 28 1 baltic baltic PROPN issue-299 28 2 journal journal PROPN issue-299 28 3 of of ADP issue-299 28 4 economic economic ADJ issue-299 28 5 studies study NOUN issue-299 28 6 299 299 NUM issue-299 28 7 vol vol NOUN issue-299 28 8 . . PUNCT issue-299 29 1 3 3 NUM issue-299 29 2 , , PUNCT issue-299 29 3 no no INTJ issue-299 29 4 . . NOUN issue-299 29 5 5 5 NUM issue-299 29 6 , , PUNCT issue-299 29 7 2017 2017 NUM issue-299 29 8 the the DET issue-299 29 9 issues issue NOUN issue-299 29 10 of of ADP issue-299 29 11 fairness fairness NOUN issue-299 29 12 and and CCONJ issue-299 29 13 transparency transparency NOUN issue-299 29 14 of of ADP issue-299 29 15 redistribution redistribution NOUN issue-299 29 16 of of ADP issue-299 29 17 budget budget NOUN issue-299 29 18 resources resource NOUN issue-299 29 19 are be AUX issue-299 29 20 particularly particularly ADV issue-299 29 21 acute acute ADJ issue-299 29 22 during during ADP issue-299 29 23 times time NOUN issue-299 29 24 of of ADP issue-299 29 25 aggravation aggravation NOUN issue-299 29 26 of of ADP issue-299 29 27 the the DET issue-299 29 28 crisis crisis NOUN issue-299 29 29 phenomena phenomenon NOUN issue-299 29 30 that that PRON issue-299 29 31 are be AUX issue-299 29 32 peculiar peculiar ADJ issue-299 29 33 for for ADP issue-299 29 34 ukraine ukraine NOUN issue-299 29 35 in in ADP issue-299 29 36 recent recent ADJ issue-299 29 37 years year NOUN issue-299 29 38 . . PUNCT issue-299 30 1 in in ADP issue-299 30 2 addition addition NOUN issue-299 30 3 , , PUNCT issue-299 30 4 the the DET issue-299 30 5 latest late ADJ issue-299 30 6 economic economic ADJ issue-299 30 7 and and CCONJ issue-299 30 8 profound profound ADJ issue-299 30 9 socio socio NOUN issue-299 30 10 - - PUNCT issue-299 30 11 political political ADJ issue-299 30 12 crisis crisis NOUN issue-299 30 13 calls call VERB issue-299 30 14 for for ADP issue-299 30 15 increased increase VERB issue-299 30 16 control control NOUN issue-299 30 17 over over ADP issue-299 30 18 the the DET issue-299 30 19 sphere sphere NOUN issue-299 30 20 of of ADP issue-299 30 21 state state NOUN issue-299 30 22 expenditures expenditure NOUN issue-299 30 23 , , PUNCT issue-299 30 24 which which PRON issue-299 30 25 is be AUX issue-299 30 26 directly directly ADV issue-299 30 27 the the DET issue-299 30 28 competence competence NOUN issue-299 30 29 of of ADP issue-299 30 30 state state NOUN issue-299 30 31 financial financial ADJ issue-299 30 32 control control NOUN issue-299 30 33 . . PUNCT issue-299 31 1 therefore therefore ADV issue-299 31 2 , , PUNCT issue-299 31 3 subjectivity subjectivity NOUN issue-299 31 4 in in ADP issue-299 31 5 the the DET issue-299 31 6 field field NOUN issue-299 31 7 of of ADP issue-299 31 8 state state NOUN issue-299 31 9 financial financial ADJ issue-299 31 10 control control NOUN issue-299 31 11 in in ADP issue-299 31 12 terms term NOUN issue-299 31 13 of of ADP issue-299 31 14 deceleration deceleration NOUN issue-299 31 15 of of ADP issue-299 31 16 economic economic ADJ issue-299 31 17 growth growth NOUN issue-299 31 18 and and CCONJ issue-299 31 19 revenues revenue NOUN issue-299 31 20 to to ADP issue-299 31 21 the the DET issue-299 31 22 state state NOUN issue-299 31 23 budget budget NOUN issue-299 31 24 should should AUX issue-299 31 25 be be AUX issue-299 31 26 kept keep VERB issue-299 31 27 to to ADP issue-299 31 28 a a DET issue-299 31 29 minimum minimum NOUN issue-299 31 30 . . PUNCT issue-299 32 1 taking take VERB issue-299 32 2 into into ADP issue-299 32 3 account account NOUN issue-299 32 4 the the DET issue-299 32 5 above above ADJ issue-299 32 6 , , PUNCT issue-299 32 7 one one PRON issue-299 32 8 can can AUX issue-299 32 9 state state VERB issue-299 32 10 that that SCONJ issue-299 32 11 the the DET issue-299 32 12 problem problem NOUN issue-299 32 13 under under ADP issue-299 32 14 investigation investigation NOUN issue-299 32 15 is be AUX issue-299 32 16 extremely extremely ADV issue-299 32 17 relevant relevant ADJ issue-299 32 18 for for ADP issue-299 32 19 ukraine ukraine NOUN issue-299 32 20 and and CCONJ issue-299 32 21 needs need VERB issue-299 32 22 more more ADV issue-299 32 23 detailed detailed ADJ issue-299 32 24 consideration consideration NOUN issue-299 32 25 . . PUNCT issue-299 33 1 the the DET issue-299 33 2 issue issue NOUN issue-299 33 3 of of ADP issue-299 33 4 the the DET issue-299 33 5 role role NOUN issue-299 33 6 and and CCONJ issue-299 33 7 importance importance NOUN issue-299 33 8 of of ADP issue-299 33 9 subjects subject NOUN issue-299 33 10 of of ADP issue-299 33 11 state state NOUN issue-299 33 12 financial financial ADJ issue-299 33 13 control control NOUN issue-299 33 14 in in ADP issue-299 33 15 terms term NOUN issue-299 33 16 of of ADP issue-299 33 17 ensuring ensure VERB issue-299 33 18 the the DET issue-299 33 19 redistribution redistribution NOUN issue-299 33 20 of of ADP issue-299 33 21 budget budget NOUN issue-299 33 22 funds fund NOUN issue-299 33 23 is be AUX issue-299 33 24 relevant relevant ADJ issue-299 33 25 not not PART issue-299 33 26 only only ADV issue-299 33 27 for for ADP issue-299 33 28 ukraine ukraine NOUN issue-299 33 29 but but CCONJ issue-299 33 30 also also ADV issue-299 33 31 for for ADP issue-299 33 32 other other ADJ issue-299 33 33 countries country NOUN issue-299 33 34 . . PUNCT issue-299 34 1 so so ADV issue-299 34 2 , , PUNCT issue-299 34 3 scholars scholar NOUN issue-299 34 4 of of ADP issue-299 34 5 other other ADJ issue-299 34 6 countries country NOUN issue-299 34 7 , , PUNCT issue-299 34 8 who who PRON issue-299 34 9 consider consider VERB issue-299 34 10 the the DET issue-299 34 11 role role NOUN issue-299 34 12 and and CCONJ issue-299 34 13 functions function NOUN issue-299 34 14 of of ADP issue-299 34 15 subjects subject NOUN issue-299 34 16 of of ADP issue-299 34 17 state state NOUN issue-299 34 18 regulation regulation NOUN issue-299 34 19 , , PUNCT issue-299 34 20 include include VERB issue-299 34 21 : : PUNCT issue-299 34 22 а.м а.м PROPN issue-299 34 23 . . PROPN issue-299 34 24     SPACE issue-299 34 25 babich babich PROPN issue-299 34 26 , , PUNCT issue-299 34 27 v.v v.v PROPN issue-299 34 28 . . PROPN issue-299 34 29     SPACE issue-299 34 30 burtsev burtsev NOUN issue-299 34 31 , , PUNCT issue-299 34 32 l.i l.i PROPN issue-299 34 33 . . PROPN issue-299 34 34     SPACE issue-299 34 35 voronina voronina NOUN issue-299 34 36 , , PUNCT issue-299 34 37 ye.yu ye.yu PROPN issue-299 34 38 . . PUNCT issue-299 34 39     SPACE issue-299 34 40 hrachova hrachova PROPN issue-299 34 41 , , PUNCT issue-299 34 42 a.v a.v PROPN issue-299 34 43 . . PROPN issue-299 34 44     SPACE issue-299 34 45 krykunov krykunov PROPN issue-299 34 46 . . PUNCT issue-299 34 47     SPACE issue-299 34 48 a a DET issue-299 34 49 considerable considerable ADJ issue-299 34 50 attention attention NOUN issue-299 34 51 is be AUX issue-299 34 52 paid pay VERB issue-299 34 53 to to ADP issue-299 34 54 the the DET issue-299 34 55 research research NOUN issue-299 34 56 of of ADP issue-299 34 57 this this DET issue-299 34 58 issue issue NOUN issue-299 34 59 by by ADP issue-299 34 60 domestic domestic ADJ issue-299 34 61 scientists scientist NOUN issue-299 34 62 , , PUNCT issue-299 34 63 including include VERB issue-299 34 64 : : PUNCT issue-299 34 65 n.s n.s PROPN issue-299 34 66 . . PROPN issue-299 34 67     SPACE issue-299 34 68 vitvytska vitvytska PROPN issue-299 34 69 , , PUNCT issue-299 34 70 n.h n.h PROPN issue-299 34 71 . . PROPN issue-299 34 72     SPACE issue-299 34 73 vyhovska vyhovska PROPN issue-299 34 74 , , PUNCT issue-299 34 75 h.v h.v PROPN issue-299 34 76 . . PROPN issue-299 34 77     SPACE issue-299 34 78 dmytrenko dmytrenko PROPN issue-299 34 79 , , PUNCT issue-299 34 80 i.k i.k PROPN issue-299 34 81 . . PROPN issue-299 34 82     SPACE issue-299 34 83 drozd drozd PROPN issue-299 34 84 , , PUNCT issue-299 34 85 v.p v.p PROPN issue-299 34 86 . . PROPN issue-299 34 87     SPACE issue-299 34 88 dudko dudko PROPN issue-299 34 89 , , PUNCT issue-299 34 90 ye.v ye.v NUM issue-299 34 91 . . PUNCT issue-299 34 92     SPACE issue-299 34 93 kaliuha kaliuha ADJ issue-299 34 94 , , PUNCT issue-299 34 95 and and CCONJ issue-299 34 96 other other ADJ issue-299 34 97 scholars scholar NOUN issue-299 34 98 . . PUNCT issue-299 35 1 despite despite SCONJ issue-299 35 2 a a DET issue-299 35 3 large large ADJ issue-299 35 4 number number NOUN issue-299 35 5 of of ADP issue-299 35 6 scientific scientific ADJ issue-299 35 7 papers paper NOUN issue-299 35 8 on on ADP issue-299 35 9 the the DET issue-299 35 10 role role NOUN issue-299 35 11 and and CCONJ issue-299 35 12 place place NOUN issue-299 35 13 of of ADP issue-299 35 14 the the DET issue-299 35 15 subjects subject NOUN issue-299 35 16 of of ADP issue-299 35 17 state state NOUN issue-299 35 18 control control NOUN issue-299 35 19 in in ADP issue-299 35 20 the the DET issue-299 35 21 context context NOUN issue-299 35 22 of of ADP issue-299 35 23 the the DET issue-299 35 24 provision provision NOUN issue-299 35 25 of of ADP issue-299 35 26 redistribution redistribution NOUN issue-299 35 27 of of ADP issue-299 35 28 budget budget NOUN issue-299 35 29 funds fund NOUN issue-299 35 30 , , PUNCT issue-299 35 31 some some DET issue-299 35 32 aspects aspect NOUN issue-299 35 33 of of ADP issue-299 35 34 this this DET issue-299 35 35 issue issue NOUN issue-299 35 36 are be AUX issue-299 35 37 still still ADV issue-299 35 38 insufficiently insufficiently ADV issue-299 35 39 researched research VERB issue-299 35 40 . . PUNCT issue-299 36 1 thus thus ADV issue-299 36 2 , , PUNCT issue-299 36 3 a a DET issue-299 36 4 deeper deep ADJ issue-299 36 5 consideration consideration NOUN issue-299 36 6 is be AUX issue-299 36 7 required require VERB issue-299 36 8 for for ADP issue-299 36 9 issues issue NOUN issue-299 36 10 of of ADP issue-299 36 11 transformation transformation NOUN issue-299 36 12 of of ADP issue-299 36 13 the the DET issue-299 36 14 content content NOUN issue-299 36 15 of of ADP issue-299 36 16 the the DET issue-299 36 17 role role NOUN issue-299 36 18 performed perform VERB issue-299 36 19 by by ADP issue-299 36 20 subjects subject NOUN issue-299 36 21 of of ADP issue-299 36 22 state state NOUN issue-299 36 23 financial financial ADJ issue-299 36 24 control control NOUN issue-299 36 25 , , PUNCT issue-299 36 26 primarily primarily ADV issue-299 36 27 internal internal ADJ issue-299 36 28 , , PUNCT issue-299 36 29 in in ADP issue-299 36 30 the the DET issue-299 36 31 presence presence NOUN issue-299 36 32 of of ADP issue-299 36 33 crisis crisis NOUN issue-299 36 34 phenomena phenomenon NOUN issue-299 36 35 in in ADP issue-299 36 36 the the DET issue-299 36 37 economy economy NOUN issue-299 36 38 . . PUNCT issue-299 37 1 also also ADV issue-299 37 2 , , PUNCT issue-299 37 3 insufficient insufficient ADJ issue-299 37 4 attention attention NOUN issue-299 37 5 is be AUX issue-299 37 6 paid pay VERB issue-299 37 7 to to ADP issue-299 37 8 mechanisms mechanism NOUN issue-299 37 9 of of ADP issue-299 37 10 minimization minimization NOUN issue-299 37 11 of of ADP issue-299 37 12 the the DET issue-299 37 13 influence influence NOUN issue-299 37 14 of of ADP issue-299 37 15 subjectivity subjectivity NOUN issue-299 37 16 in in ADP issue-299 37 17 the the DET issue-299 37 18 field field NOUN issue-299 37 19 of of ADP issue-299 37 20 control control NOUN issue-299 37 21 over over ADP issue-299 37 22 budgetary budgetary ADJ issue-299 37 23 funds fund NOUN issue-299 37 24 , , PUNCT issue-299 37 25 including include VERB issue-299 37 26 , , PUNCT issue-299 37 27 in in ADP issue-299 37 28 order order NOUN issue-299 37 29 to to PART issue-299 37 30 strengthen strengthen VERB issue-299 37 31 financial financial ADJ issue-299 37 32 discipline discipline NOUN issue-299 37 33 on on ADP issue-299 37 34 the the DET issue-299 37 35 part part NOUN issue-299 37 36 of of ADP issue-299 37 37 executive executive ADJ issue-299 37 38 authorities authority NOUN issue-299 37 39 of of ADP issue-299 37 40 all all DET issue-299 37 41 levels level NOUN issue-299 37 42 . . PUNCT issue-299 38 1 2 2 X issue-299 38 2 . . X issue-299 38 3 subjects subject NOUN issue-299 38 4 of of ADP issue-299 38 5 internal internal ADJ issue-299 38 6 state state NOUN issue-299 38 7 financial financial ADJ issue-299 38 8 control control NOUN issue-299 38 9 in in ADP issue-299 38 10 the the DET issue-299 38 11 vast vast ADJ issue-299 38 12 majority majority NOUN issue-299 38 13 of of ADP issue-299 38 14 developed develop VERB issue-299 38 15 countries country NOUN issue-299 38 16 , , PUNCT issue-299 38 17 including include VERB issue-299 38 18 ukraine ukraine NOUN issue-299 38 19 , , PUNCT issue-299 38 20 state state NOUN issue-299 38 21 financial financial ADJ issue-299 38 22 control control NOUN issue-299 38 23 is be AUX issue-299 38 24 based base VERB issue-299 38 25 on on ADP issue-299 38 26 the the DET issue-299 38 27 principles principle NOUN issue-299 38 28 approved approve VERB issue-299 38 29 by by ADP issue-299 38 30 the the DET issue-299 38 31 lima lima PROPN issue-299 38 32 congress congress PROPN issue-299 38 33 . . PUNCT issue-299 39 1 ukraine ukraine PROPN issue-299 39 2 , , PUNCT issue-299 39 3 along along ADP issue-299 39 4 with with ADP issue-299 39 5 other other ADJ issue-299 39 6 countries country NOUN issue-299 39 7 , , PUNCT issue-299 39 8 is be AUX issue-299 39 9 a a DET issue-299 39 10 full full ADJ issue-299 39 11 member member NOUN issue-299 39 12 of of ADP issue-299 39 13 the the DET issue-299 39 14 congress congress PROPN issue-299 39 15 and and CCONJ issue-299 39 16 signed sign VERB issue-299 39 17 the the DET issue-299 39 18 declaration declaration NOUN issue-299 39 19 , , PUNCT issue-299 39 20 which which PRON issue-299 39 21 provides provide VERB issue-299 39 22 for for ADP issue-299 39 23 transparency transparency NOUN issue-299 39 24 in in ADP issue-299 39 25 the the DET issue-299 39 26 use use NOUN issue-299 39 27 and and CCONJ issue-299 39 28 disposal disposal NOUN issue-299 39 29 of of ADP issue-299 39 30 budget budget NOUN issue-299 39 31 funds fund NOUN issue-299 39 32 ( ( PUNCT issue-299 39 33 stefaniuk stefaniuk NOUN issue-299 39 34 , , PUNCT issue-299 39 35 2011 2011 NUM issue-299 39 36 ) ) PUNCT issue-299 39 37 . . PUNCT issue-299 40 1 the the DET issue-299 40 2 main main ADJ issue-299 40 3 lima lima NOUN issue-299 40 4 principles principle NOUN issue-299 40 5 include include VERB issue-299 40 6 : : PUNCT issue-299 40 7 preliminary preliminary ADJ issue-299 40 8 and and CCONJ issue-299 40 9 factual factual ADJ issue-299 40 10 control control NOUN issue-299 40 11 , , PUNCT issue-299 40 12 independent independent ADJ issue-299 40 13 external external ADJ issue-299 40 14 and and CCONJ issue-299 40 15 internal internal ADJ issue-299 40 16 control control NOUN issue-299 40 17 , , PUNCT issue-299 40 18 financial financial ADJ issue-299 40 19 independence independence NOUN issue-299 40 20 , , PUNCT issue-299 40 21 investigative investigative ADJ issue-299 40 22 character character NOUN issue-299 40 23 , , PUNCT issue-299 40 24 accountability accountability NOUN issue-299 40 25 , , PUNCT issue-299 40 26 control control NOUN issue-299 40 27 over over ADP issue-299 40 28 the the DET issue-299 40 29 receipt receipt NOUN issue-299 40 30 of of ADP issue-299 40 31 taxes taxis NOUN issue-299 40 32 , , PUNCT issue-299 40 33 public public ADJ issue-299 40 34 procurement procurement NOUN issue-299 40 35 openness openness NOUN issue-299 40 36 principle principle NOUN issue-299 40 37 . . PUNCT issue-299 41 1 these these DET issue-299 41 2 principles principle NOUN issue-299 41 3 , , PUNCT issue-299 41 4 if if SCONJ issue-299 41 5 fully fully ADV issue-299 41 6 implemented implement VERB issue-299 41 7 , , PUNCT issue-299 41 8 can can AUX issue-299 41 9 ensure ensure VERB issue-299 41 10 the the DET issue-299 41 11 transparency transparency NOUN issue-299 41 12 of of ADP issue-299 41 13 state state PROPN issue-299 41 14 financial financial ADJ issue-299 41 15 control control NOUN issue-299 41 16 . . PUNCT issue-299 42 1 in in ADP issue-299 42 2 ukraine ukraine NOUN issue-299 42 3 , , PUNCT issue-299 42 4 in in ADP issue-299 42 5 accordance accordance NOUN issue-299 42 6 with with ADP issue-299 42 7 article article NOUN issue-299 42 8 95 95 NUM issue-299 42 9 of of ADP issue-299 42 10 the the DET issue-299 42 11 constitution constitution NOUN issue-299 42 12 , , PUNCT issue-299 42 13 it it PRON issue-299 42 14 is be AUX issue-299 42 15 envisaged envisage VERB issue-299 42 16 that that SCONJ issue-299 42 17 the the DET issue-299 42 18 budget budget NOUN issue-299 42 19 system system NOUN issue-299 42 20 should should AUX issue-299 42 21 be be AUX issue-299 42 22 based base VERB issue-299 42 23 on on ADP issue-299 42 24 the the DET issue-299 42 25 principles principle NOUN issue-299 42 26 of of ADP issue-299 42 27 fairness fairness NOUN issue-299 42 28 and and CCONJ issue-299 42 29 impartiality impartiality NOUN issue-299 42 30 of of ADP issue-299 42 31 redistribution redistribution NOUN issue-299 42 32 of of ADP issue-299 42 33 public public ADJ issue-299 42 34 financial financial ADJ issue-299 42 35 resources resource NOUN issue-299 42 36 among among ADP issue-299 42 37 all all DET issue-299 42 38 citizens citizen NOUN issue-299 42 39 , , PUNCT issue-299 42 40 as as ADV issue-299 42 41 well well ADV issue-299 42 42 as as ADP issue-299 42 43 local local ADJ issue-299 42 44 communities community NOUN issue-299 42 45 ( ( PUNCT issue-299 42 46 constitution constitution NOUN issue-299 42 47 of of ADP issue-299 42 48 ukraine ukraine NOUN issue-299 42 49 , , PUNCT issue-299 42 50 1996 1996 NUM issue-299 42 51 ) ) PUNCT issue-299 42 52 . . PUNCT issue-299 43 1 at at ADP issue-299 43 2 the the DET issue-299 43 3 same same ADJ issue-299 43 4 time time NOUN issue-299 43 5 , , PUNCT issue-299 43 6 the the DET issue-299 43 7 position position NOUN issue-299 43 8 declared declare VERB issue-299 43 9 in in ADP issue-299 43 10 the the DET issue-299 43 11 constitution constitution NOUN issue-299 43 12 is be AUX issue-299 43 13 not not PART issue-299 43 14 always always ADV issue-299 43 15 implemented implement VERB issue-299 43 16 in in ADP issue-299 43 17 practice practice NOUN issue-299 43 18 , , PUNCT issue-299 43 19 which which PRON issue-299 43 20 is be AUX issue-299 43 21 primarily primarily ADV issue-299 43 22 related relate VERB issue-299 43 23 to to ADP issue-299 43 24 a a DET issue-299 43 25 significant significant ADJ issue-299 43 26 number number NOUN issue-299 43 27 of of ADP issue-299 43 28 subjective subjective ADJ issue-299 43 29 factors factor NOUN issue-299 43 30 . . PUNCT issue-299 44 1 state state NOUN issue-299 44 2 financial financial ADJ issue-299 44 3 control control NOUN issue-299 44 4 is be AUX issue-299 44 5 carried carry VERB issue-299 44 6 out out ADP issue-299 44 7 on on ADP issue-299 44 8 behalf behalf NOUN issue-299 44 9 of of ADP issue-299 44 10 the the DET issue-299 44 11 state state NOUN issue-299 44 12 by by ADP issue-299 44 13 authorized authorize VERB issue-299 44 14 entities entity NOUN issue-299 44 15 and and CCONJ issue-299 44 16 is be AUX issue-299 44 17 divided divide VERB issue-299 44 18 into into ADP issue-299 44 19 internal internal ADJ issue-299 44 20 and and CCONJ issue-299 44 21 external external ADJ issue-299 44 22 . . PUNCT issue-299 45 1 internal internal ADJ issue-299 45 2 state state PROPN issue-299 45 3 financial financial ADJ issue-299 45 4 control control NOUN issue-299 45 5 is be AUX issue-299 45 6 implemented implement VERB issue-299 45 7 at at ADP issue-299 45 8 the the DET issue-299 45 9 level level NOUN issue-299 45 10 of of ADP issue-299 45 11 executive executive ADJ issue-299 45 12 power power NOUN issue-299 45 13 , , PUNCT issue-299 45 14 while while SCONJ issue-299 45 15 the the DET issue-299 45 16 external external ADJ issue-299 45 17     SPACE issue-299 45 18 – – PUNCT issue-299 45 19 by by ADP issue-299 45 20 independent independent ADJ issue-299 45 21 and and CCONJ issue-299 45 22 authorized authorize VERB issue-299 45 23 bodies body NOUN issue-299 45 24 within within ADP issue-299 45 25 the the DET issue-299 45 26 constitution constitution NOUN issue-299 45 27 ( ( PUNCT issue-299 45 28 polishchuk polishchuk PROPN issue-299 45 29 , , PUNCT issue-299 45 30 2014 2014 NUM issue-299 45 31 ) ) PUNCT issue-299 45 32 . . PUNCT issue-299 46 1 internal internal ADJ issue-299 46 2 state state PROPN issue-299 46 3 financial financial PROPN issue-299 46 4 control control NOUN issue-299 46 5 plays play VERB issue-299 46 6 a a DET issue-299 46 7 special special ADJ issue-299 46 8 role role NOUN issue-299 46 9 in in ADP issue-299 46 10 the the DET issue-299 46 11 context context NOUN issue-299 46 12 of of ADP issue-299 46 13 the the DET issue-299 46 14 study study NOUN issue-299 46 15 of of ADP issue-299 46 16 subjectivism subjectivism NOUN issue-299 46 17 in in ADP issue-299 46 18 controlling control VERB issue-299 46 19 the the DET issue-299 46 20 distribution distribution NOUN issue-299 46 21 of of ADP issue-299 46 22 budgetary budgetary ADJ issue-299 46 23 funds fund NOUN issue-299 46 24 , , PUNCT issue-299 46 25 since since SCONJ issue-299 46 26 it it PRON issue-299 46 27 is be AUX issue-299 46 28 on on ADP issue-299 46 29 the the DET issue-299 46 30 actors actor NOUN issue-299 46 31 that that PRON issue-299 46 32 carry carry VERB issue-299 46 33 it it PRON issue-299 46 34 out out ADP issue-299 46 35 , , PUNCT issue-299 46 36 for for ADP issue-299 46 37 the the DET issue-299 46 38 most most ADJ issue-299 46 39 part part NOUN issue-299 46 40 , , PUNCT issue-299 46 41 the the DET issue-299 46 42 transparency transparency NOUN issue-299 46 43 and and CCONJ issue-299 46 44 efficiency efficiency NOUN issue-299 46 45 of of ADP issue-299 46 46 the the DET issue-299 46 47 redistribution redistribution NOUN issue-299 46 48 of of ADP issue-299 46 49 public public ADJ issue-299 46 50 finances finance NOUN issue-299 46 51 depend depend VERB issue-299 46 52 , , PUNCT issue-299 46 53 as as ADV issue-299 46 54 well well ADV issue-299 46 55 as as SCONJ issue-299 46 56 whether whether SCONJ issue-299 46 57 violations violation NOUN issue-299 46 58 will will AUX issue-299 46 59 be be AUX issue-299 46 60 systemic systemic ADJ issue-299 46 61 or or CCONJ issue-299 46 62 vice vice NOUN issue-299 46 63 versa versa ADV issue-299 46 64 will will AUX issue-299 46 65 be be AUX issue-299 46 66 effectively effectively ADV issue-299 46 67 eliminated eliminate VERB issue-299 46 68 in in ADP issue-299 46 69 the the DET issue-299 46 70 future future NOUN issue-299 46 71 . . PUNCT issue-299 47 1 internal internal ADJ issue-299 47 2 financial financial ADJ issue-299 47 3 control control NOUN issue-299 47 4 is be AUX issue-299 47 5 still still ADV issue-299 47 6 divided divide VERB issue-299 47 7 into into ADP issue-299 47 8 government government NOUN issue-299 47 9 and and CCONJ issue-299 47 10 departmental departmental NOUN issue-299 47 11 , , PUNCT issue-299 47 12 and and CCONJ issue-299 47 13 the the DET issue-299 47 14 main main ADJ issue-299 47 15 subjects subject NOUN issue-299 47 16 that that PRON issue-299 47 17 carry carry VERB issue-299 47 18 it it PRON issue-299 47 19 out out ADP issue-299 47 20 are be AUX issue-299 47 21 : : PUNCT issue-299 47 22 state state NOUN issue-299 47 23 audit audit NOUN issue-299 47 24 service service NOUN issue-299 47 25 of of ADP issue-299 47 26 ukraine ukraine NOUN issue-299 47 27 , , PUNCT issue-299 47 28 ministry ministry PROPN issue-299 47 29 of of ADP issue-299 47 30 finance finance PROPN issue-299 47 31 of of ADP issue-299 47 32 ukraine ukraine NOUN issue-299 47 33 , , PUNCT issue-299 47 34 state state NOUN issue-299 47 35 financial financial ADJ issue-299 47 36 monitoring monitoring NOUN issue-299 47 37 service service NOUN issue-299 47 38 of of ADP issue-299 47 39 ukraine ukraine NOUN issue-299 47 40 , , PUNCT issue-299 47 41 state state NOUN issue-299 47 42 fiscal fiscal ADJ issue-299 47 43 service service NOUN issue-299 47 44 of of ADP issue-299 47 45 ukraine ukraine NOUN issue-299 47 46 , , PUNCT issue-299 47 47 state state NOUN issue-299 47 48 treasury treasury NOUN issue-299 47 49 service service NOUN issue-299 47 50 of of ADP issue-299 47 51 ukraine ukraine NOUN issue-299 47 52 . . PUNCT issue-299 48 1 the the DET issue-299 48 2 main main ADJ issue-299 48 3 subject subject NOUN issue-299 48 4 of of ADP issue-299 48 5 internal internal ADJ issue-299 48 6 state state NOUN issue-299 48 7 financial financial ADJ issue-299 48 8 control control NOUN issue-299 48 9 is be AUX issue-299 48 10 the the DET issue-299 48 11 state state NOUN issue-299 48 12 audit audit NOUN issue-299 48 13 service service NOUN issue-299 48 14 of of ADP issue-299 48 15 ukraine ukraine NOUN issue-299 48 16 . . PUNCT issue-299 49 1 this this DET issue-299 49 2 body body NOUN issue-299 49 3 of of ADP issue-299 49 4 state state NOUN issue-299 49 5 power power NOUN issue-299 49 6 has have AUX issue-299 49 7 undergone undergo VERB issue-299 49 8 a a DET issue-299 49 9 long long ADJ issue-299 49 10 - - PUNCT issue-299 49 11 term term NOUN issue-299 49 12 evolution evolution NOUN issue-299 49 13 of of ADP issue-299 49 14 its its PRON issue-299 49 15 own own ADJ issue-299 49 16 development development NOUN issue-299 49 17 and and CCONJ issue-299 49 18 replaced replace VERB issue-299 49 19 two two NUM issue-299 49 20 previous previous ADJ issue-299 49 21 ones one NOUN issue-299 49 22 : : PUNCT issue-299 49 23 the the DET issue-299 49 24 main main ADJ issue-299 49 25 control control NOUN issue-299 49 26 and and CCONJ issue-299 49 27 audit audit NOUN issue-299 49 28 office office NOUN issue-299 49 29 of of ADP issue-299 49 30 ukraine ukraine NOUN issue-299 49 31 , , PUNCT issue-299 49 32 which which PRON issue-299 49 33 existed exist VERB issue-299 49 34 until until ADP issue-299 49 35 2011 2011 NUM issue-299 49 36 , , PUNCT issue-299 49 37 and and CCONJ issue-299 49 38 later later ADV issue-299 49 39     SPACE issue-299 49 40 – – PUNCT issue-299 49 41 the the DET issue-299 49 42 state state NOUN issue-299 49 43 financial financial ADJ issue-299 49 44 intelligence intelligence NOUN issue-299 49 45 of of ADP issue-299 49 46 ukraine ukraine NOUN issue-299 49 47 , , PUNCT issue-299 49 48 which which PRON issue-299 49 49 lasted last VERB issue-299 49 50 until until ADP issue-299 49 51 2015 2015 NUM issue-299 49 52 . . PUNCT issue-299 50 1 these these DET issue-299 50 2 subjects subject NOUN issue-299 50 3 of of ADP issue-299 50 4 the the DET issue-299 50 5 state state NOUN issue-299 50 6 financial financial ADJ issue-299 50 7 control control NOUN issue-299 50 8 over over ADP issue-299 50 9 a a DET issue-299 50 10 long long ADJ issue-299 50 11 period period NOUN issue-299 50 12 of of ADP issue-299 50 13 time time NOUN issue-299 50 14 were be AUX issue-299 50 15 given give VERB issue-299 50 16 sufficiently sufficiently ADV issue-299 50 17 wide wide ADJ issue-299 50 18 powers power NOUN issue-299 50 19 and and CCONJ issue-299 50 20 practically practically ADV issue-299 50 21 carried carry VERB issue-299 50 22 out out ADP issue-299 50 23 inspections inspection NOUN issue-299 50 24 autonomously autonomously ADV issue-299 50 25 from from ADP issue-299 50 26 the the DET issue-299 50 27 ministry ministry PROPN issue-299 50 28 of of ADP issue-299 50 29 finance finance PROPN issue-299 50 30 of of ADP issue-299 50 31 ukraine ukraine NOUN issue-299 50 32 . . PUNCT issue-299 51 1 the the DET issue-299 51 2 problem problem NOUN issue-299 51 3 of of ADP issue-299 51 4 functioning function VERB issue-299 51 5 of of ADP issue-299 51 6 the the DET issue-299 51 7 predecessors predecessor NOUN issue-299 51 8 of of ADP issue-299 51 9 the the DET issue-299 51 10 state state NOUN issue-299 51 11 audit audit NOUN issue-299 51 12 service service NOUN issue-299 51 13 of of ADP issue-299 51 14 ukraine ukraine NOUN issue-299 51 15 was be AUX issue-299 51 16 primarily primarily ADV issue-299 51 17 in in ADP issue-299 51 18 the the DET issue-299 51 19 field field NOUN issue-299 51 20 of of ADP issue-299 51 21 their their PRON issue-299 51 22 activities activity NOUN issue-299 51 23 in in ADP issue-299 51 24 relation relation NOUN issue-299 51 25 to to ADP issue-299 51 26 controlled control VERB issue-299 51 27 entities entity NOUN issue-299 51 28 , , PUNCT issue-299 51 29 which which PRON issue-299 51 30 in in ADP issue-299 51 31 particular particular ADJ issue-299 51 32 were be AUX issue-299 51 33 and and CCONJ issue-299 51 34 still still ADV issue-299 51 35 exist exist VERB issue-299 51 36 : : PUNCT issue-299 51 37 all all DET issue-299 51 38 executive executive ADJ issue-299 51 39 authorities authority NOUN issue-299 51 40 ; ; PUNCT issue-299 51 41 departments department NOUN issue-299 51 42 and and CCONJ issue-299 51 43 ministries ministry NOUN issue-299 51 44 ; ; PUNCT issue-299 51 45 state state NOUN issue-299 51 46 trust trust NOUN issue-299 51 47 funds fund NOUN issue-299 51 48 ; ; PUNCT issue-299 51 49 budgetary budgetary ADJ issue-299 51 50 institutions institution NOUN issue-299 51 51 ; ; PUNCT issue-299 51 52 other other ADJ issue-299 51 53 economic economic ADJ issue-299 51 54 entities entity NOUN issue-299 51 55 connected connect VERB issue-299 51 56 with with ADP issue-299 51 57 budget budget NOUN issue-299 51 58 funds fund NOUN issue-299 51 59 through through ADP issue-299 51 60 the the DET issue-299 51 61 system system NOUN issue-299 51 62 of of ADP issue-299 51 63 state state NOUN issue-299 51 64 purchases purchase NOUN issue-299 51 65 . . PUNCT issue-299 52 1 the the DET issue-299 52 2 greatest great ADJ issue-299 52 3 subjectivism subjectivism NOUN issue-299 52 4 in in ADP issue-299 52 5 the the DET issue-299 52 6 actions action NOUN issue-299 52 7 of of ADP issue-299 52 8 the the DET issue-299 52 9 predecessors predecessor NOUN issue-299 52 10 of of ADP issue-299 52 11 the the DET issue-299 52 12 current current ADJ issue-299 52 13 state state NOUN issue-299 52 14 audit audit NOUN issue-299 52 15 service service NOUN issue-299 52 16 was be AUX issue-299 52 17 connected connect VERB issue-299 52 18 with with ADP issue-299 52 19 the the DET issue-299 52 20 verification verification NOUN issue-299 52 21 of of ADP issue-299 52 22 business business NOUN issue-299 52 23 entities entity NOUN issue-299 52 24 that that PRON issue-299 52 25 had have VERB issue-299 52 26 a a DET issue-299 52 27 connection connection NOUN issue-299 52 28 with with ADP issue-299 52 29 the the DET issue-299 52 30 receipt receipt NOUN issue-299 52 31 of of ADP issue-299 52 32 funds fund NOUN issue-299 52 33 from from ADP issue-299 52 34 any any DET issue-299 52 35 budget budget NOUN issue-299 52 36 because because SCONJ issue-299 52 37 of of ADP issue-299 52 38 the the DET issue-299 52 39 system system NOUN issue-299 52 40 of of ADP issue-299 52 41 public public ADJ issue-299 52 42 procurement procurement NOUN issue-299 52 43 existing exist VERB issue-299 52 44 for for ADP issue-299 52 45 a a DET issue-299 52 46 certain certain ADJ issue-299 52 47 period period NOUN issue-299 52 48 of of ADP issue-299 52 49 time time NOUN issue-299 52 50 . . PUNCT issue-299 53 1 the the DET issue-299 53 2 very very ADJ issue-299 53 3 issues issue NOUN issue-299 53 4 related relate VERB issue-299 53 5 to to ADP issue-299 53 6 the the DET issue-299 53 7 conduct conduct NOUN issue-299 53 8 of of ADP issue-299 53 9 inspections inspection NOUN issue-299 53 10 of of ADP issue-299 53 11 economic economic ADJ issue-299 53 12 entities entity NOUN issue-299 53 13 that that PRON issue-299 53 14 were be AUX issue-299 53 15 related relate VERB issue-299 53 16 to to ADP issue-299 53 17 the the DET issue-299 53 18 field field NOUN issue-299 53 19 of of ADP issue-299 53 20 procurement procurement NOUN issue-299 53 21 were be AUX issue-299 53 22 the the DET issue-299 53 23 most most ADV issue-299 53 24 controversial controversial ADJ issue-299 53 25 . . PUNCT issue-299 54 1 the the DET issue-299 54 2 number number NOUN issue-299 54 3 of of ADP issue-299 54 4 such such ADJ issue-299 54 5 inspections inspection NOUN issue-299 54 6 was be AUX issue-299 54 7 not not PART issue-299 54 8 only only ADV issue-299 54 9 high high ADJ issue-299 54 10 , , PUNCT issue-299 54 11 but but CCONJ issue-299 54 12 it it PRON issue-299 54 13 also also ADV issue-299 54 14 had have VERB issue-299 54 15 a a DET issue-299 54 16 significant significant ADJ issue-299 54 17 negative negative ADJ issue-299 54 18 impact impact NOUN issue-299 54 19 on on ADP issue-299 54 20 business business NOUN issue-299 54 21 entities entity NOUN issue-299 54 22 , , PUNCT issue-299 54 23 as as SCONJ issue-299 54 24 it it PRON issue-299 54 25 could could AUX issue-299 54 26 lead lead VERB issue-299 54 27 to to ADP issue-299 54 28 a a DET issue-299 54 29 lengthy lengthy ADJ issue-299 54 30 procedure procedure NOUN issue-299 54 31 . . PUNCT issue-299 55 1 in in ADP issue-299 55 2 addition addition NOUN issue-299 55 3 , , PUNCT issue-299 55 4 the the DET issue-299 55 5 lack lack NOUN issue-299 55 6 of of ADP issue-299 55 7 a a DET issue-299 55 8 single single ADJ issue-299 55 9 set set NOUN issue-299 55 10 of of ADP issue-299 55 11 rules rule NOUN issue-299 55 12 for for ADP issue-299 55 13 selecting select VERB issue-299 55 14 entities entity NOUN issue-299 55 15 subject subject ADJ issue-299 55 16 to to ADP issue-299 55 17 inspections inspection NOUN issue-299 55 18 deepened deepen VERB issue-299 55 19 the the DET issue-299 55 20 baltic baltic ADJ issue-299 55 21 journal journal NOUN issue-299 55 22 of of ADP issue-299 55 23 economic economic ADJ issue-299 55 24 studies study NOUN issue-299 55 25 300 300 NUM issue-299 55 26 vol vol NOUN issue-299 55 27 . . PUNCT issue-299 56 1 3 3 NUM issue-299 56 2 , , PUNCT issue-299 56 3 no no INTJ issue-299 56 4 . . NOUN issue-299 56 5 5 5 NUM issue-299 56 6 , , PUNCT issue-299 56 7 2017 2017 NUM issue-299 56 8 subjectivity subjectivity NOUN issue-299 56 9 in in ADP issue-299 56 10 the the DET issue-299 56 11 implementation implementation NOUN issue-299 56 12 of of ADP issue-299 56 13 control control NOUN issue-299 56 14 and and CCONJ issue-299 56 15 audit audit NOUN issue-299 56 16 activities activity NOUN issue-299 56 17 . . PUNCT issue-299 57 1 another another DET issue-299 57 2 factor factor NOUN issue-299 57 3 contributing contribute VERB issue-299 57 4 to to ADP issue-299 57 5 this this PRON issue-299 57 6 was be AUX issue-299 57 7 the the DET issue-299 57 8 fact fact NOUN issue-299 57 9 that that SCONJ issue-299 57 10 such such ADJ issue-299 57 11 actions action NOUN issue-299 57 12 could could AUX issue-299 57 13 also also ADV issue-299 57 14 be be AUX issue-299 57 15 initiated initiate VERB issue-299 57 16 by by ADP issue-299 57 17 direct direct ADJ issue-299 57 18 orders order NOUN issue-299 57 19 and and CCONJ issue-299 57 20 appeals appeal NOUN issue-299 57 21 of of ADP issue-299 57 22 the the DET issue-299 57 23 president president NOUN issue-299 57 24 of of ADP issue-299 57 25 ukraine ukraine PROPN issue-299 57 26 , , PUNCT issue-299 57 27 the the DET issue-299 57 28 presidential presidential ADJ issue-299 57 29 secretariat secretariat NOUN issue-299 57 30 , , PUNCT issue-299 57 31 the the DET issue-299 57 32 cabinet cabinet NOUN issue-299 57 33 of of ADP issue-299 57 34 ministers minister NOUN issue-299 57 35 , , PUNCT issue-299 57 36 the the DET issue-299 57 37 verkhovna verkhovna NOUN issue-299 57 38 rada rada PROPN issue-299 57 39 , , PUNCT issue-299 57 40 and and CCONJ issue-299 57 41 people people NOUN issue-299 57 42 ’s ’s PART issue-299 57 43 deputies deputy NOUN issue-299 57 44 of of ADP issue-299 57 45 ukraine ukraine NOUN issue-299 57 46 . . PUNCT issue-299 58 1 starting start VERB issue-299 58 2 from from ADP issue-299 58 3 2014 2014 NUM issue-299 58 4 , , PUNCT issue-299 58 5 this this DET issue-299 58 6 factor factor NOUN issue-299 58 7 of of ADP issue-299 58 8 influence influence NOUN issue-299 58 9 was be AUX issue-299 58 10 eliminated eliminate VERB issue-299 58 11 , , PUNCT issue-299 58 12 and and CCONJ issue-299 58 13 indicators indicator NOUN issue-299 58 14 on on ADP issue-299 58 15 the the DET issue-299 58 16 availability availability NOUN issue-299 58 17 of of ADP issue-299 58 18 audits audits NOUN issue-299 58 19 initiated initiate VERB issue-299 58 20 by by ADP issue-299 58 21 these these DET issue-299 58 22 entities entity NOUN issue-299 58 23 are be AUX issue-299 58 24 not not PART issue-299 58 25 reflected reflect VERB issue-299 58 26 in in ADP issue-299 58 27 the the DET issue-299 58 28 statistics statistic NOUN issue-299 58 29 of of ADP issue-299 58 30 activities activity NOUN issue-299 58 31 of of ADP issue-299 58 32 the the DET issue-299 58 33 state state NOUN issue-299 58 34 audit audit NOUN issue-299 58 35 service service NOUN issue-299 58 36 . . PUNCT issue-299 59 1 the the DET issue-299 59 2 reformation reformation NOUN issue-299 59 3 started start VERB issue-299 59 4 in in ADP issue-299 59 5 2011 2011 NUM issue-299 59 6 , , PUNCT issue-299 59 7 despite despite SCONJ issue-299 59 8 the the DET issue-299 59 9 fact fact NOUN issue-299 59 10 that that SCONJ issue-299 59 11 it it PRON issue-299 59 12 was be AUX issue-299 59 13 aimed aim VERB issue-299 59 14 at at ADP issue-299 59 15 certain certain ADJ issue-299 59 16 changes change NOUN issue-299 59 17 in in ADP issue-299 59 18 approaches approach NOUN issue-299 59 19 existing exist VERB issue-299 59 20 during during ADP issue-299 59 21 all all DET issue-299 59 22 previous previous ADJ issue-299 59 23 years year NOUN issue-299 59 24 , , PUNCT issue-299 59 25 was be AUX issue-299 59 26 of of ADP issue-299 59 27 a a DET issue-299 59 28 limited limited ADJ issue-299 59 29 nature nature NOUN issue-299 59 30 over over ADP issue-299 59 31 the the DET issue-299 59 32 practical practical ADJ issue-299 59 33 absence absence NOUN issue-299 59 34 of of ADP issue-299 59 35 changes change NOUN issue-299 59 36 in in ADP issue-299 59 37 other other ADJ issue-299 59 38 areas area NOUN issue-299 59 39 related relate VERB issue-299 59 40 to to ADP issue-299 59 41 the the DET issue-299 59 42 implementation implementation NOUN issue-299 59 43 of of ADP issue-299 59 44 state state NOUN issue-299 59 45 financial financial ADJ issue-299 59 46 control control NOUN issue-299 59 47 . . PUNCT issue-299 60 1 starting start VERB issue-299 60 2 in in ADP issue-299 60 3 2014 2014 NUM issue-299 60 4 , , PUNCT issue-299 60 5 the the DET issue-299 60 6 reform reform NOUN issue-299 60 7 of of ADP issue-299 60 8 the the DET issue-299 60 9 state state NOUN issue-299 60 10 branch branch NOUN issue-299 60 11 of of ADP issue-299 60 12 government government NOUN issue-299 60 13 and and CCONJ issue-299 60 14 structural structural ADJ issue-299 60 15 elements element NOUN issue-299 60 16 that that PRON issue-299 60 17 belonged belong VERB issue-299 60 18 to to ADP issue-299 60 19 it it PRON issue-299 60 20 began begin VERB issue-299 60 21 . . PUNCT issue-299 61 1 in in ADP issue-299 61 2 the the DET issue-299 61 3 context context NOUN issue-299 61 4 of of ADP issue-299 61 5 the the DET issue-299 61 6 implementation implementation NOUN issue-299 61 7 of of ADP issue-299 61 8 reforms reform NOUN issue-299 61 9 and and CCONJ issue-299 61 10 the the DET issue-299 61 11 approximation approximation NOUN issue-299 61 12 of of ADP issue-299 61 13 internal internal ADJ issue-299 61 14 financial financial ADJ issue-299 61 15 control control NOUN issue-299 61 16 to to ADP issue-299 61 17 a a DET issue-299 61 18 level level NOUN issue-299 61 19 that that PRON issue-299 61 20 would would AUX issue-299 61 21 meet meet VERB issue-299 61 22 european european ADJ issue-299 61 23 standards standard NOUN issue-299 61 24 , , PUNCT issue-299 61 25 the the DET issue-299 61 26 state state NOUN issue-299 61 27 financial financial ADJ issue-299 61 28 inspection inspection NOUN issue-299 61 29 of of ADP issue-299 61 30 ukraine ukraine NOUN issue-299 61 31 was be AUX issue-299 61 32 transformed transform VERB issue-299 61 33 into into ADP issue-299 61 34 the the DET issue-299 61 35 state state NOUN issue-299 61 36 audit audit NOUN issue-299 61 37 service service NOUN issue-299 61 38 of of ADP issue-299 61 39 ukraine ukraine NOUN issue-299 61 40 ( ( PUNCT issue-299 61 41 in in ADP issue-299 61 42 accordance accordance NOUN issue-299 61 43 with with ADP issue-299 61 44 the the DET issue-299 61 45 decree decree NOUN issue-299 61 46 of of ADP issue-299 61 47 the the DET issue-299 61 48 cabinet cabinet NOUN issue-299 61 49 of of ADP issue-299 61 50 ministers minister NOUN issue-299 61 51 of of ADP issue-299 61 52 ukraine ukraine NOUN issue-299 61 53 “ " PUNCT issue-299 61 54 on on ADP issue-299 61 55 establishment establishment NOUN issue-299 61 56 of of ADP issue-299 61 57 the the DET issue-299 61 58 state state NOUN issue-299 61 59 audit audit NOUN issue-299 61 60 service service NOUN issue-299 61 61 ” " PUNCT issue-299 61 62 № № ADP issue-299 61 63 868 868 NUM issue-299 61 64 on on ADP issue-299 61 65 28 28 NUM issue-299 61 66 october october PROPN issue-299 61 67 2015 2015 NUM issue-299 61 68 ) ) PUNCT issue-299 61 69 . . PUNCT issue-299 62 1 one one NUM issue-299 62 2 of of ADP issue-299 62 3 the the DET issue-299 62 4 main main ADJ issue-299 62 5 reasons reason NOUN issue-299 62 6 for for ADP issue-299 62 7 such such ADJ issue-299 62 8 changes change NOUN issue-299 62 9 was be AUX issue-299 62 10 the the DET issue-299 62 11 need need NOUN issue-299 62 12 to to PART issue-299 62 13 put put VERB issue-299 62 14 into into ADP issue-299 62 15 practice practice NOUN issue-299 62 16 requirements requirement NOUN issue-299 62 17 of of ADP issue-299 62 18 the the DET issue-299 62 19 european european PROPN issue-299 62 20 union union PROPN issue-299 62 21 regarding regard VERB issue-299 62 22 the the DET issue-299 62 23 optimization optimization NOUN issue-299 62 24 of of ADP issue-299 62 25 the the DET issue-299 62 26 number number NOUN issue-299 62 27 and and CCONJ issue-299 62 28 improvement improvement NOUN issue-299 62 29 of of ADP issue-299 62 30 the the DET issue-299 62 31 quality quality NOUN issue-299 62 32 of of ADP issue-299 62 33 controlling control VERB issue-299 62 34 bodies body NOUN issue-299 62 35 in in ADP issue-299 62 36 order order NOUN issue-299 62 37 to to PART issue-299 62 38 ensure ensure VERB issue-299 62 39 a a DET issue-299 62 40 more more ADV issue-299 62 41 effective effective ADJ issue-299 62 42 fight fight NOUN issue-299 62 43 against against ADP issue-299 62 44 corruption corruption NOUN issue-299 62 45 . . PUNCT issue-299 63 1 in in ADP issue-299 63 2 this this DET issue-299 63 3 context context NOUN issue-299 63 4 , , PUNCT issue-299 63 5 a a DET issue-299 63 6 significant significant ADJ issue-299 63 7 reduction reduction NOUN issue-299 63 8 ( ( PUNCT issue-299 63 9 up up ADP issue-299 63 10 to to PART issue-299 63 11 50 50 NUM issue-299 63 12 % % NOUN issue-299 63 13 ) ) PUNCT issue-299 63 14 in in ADP issue-299 63 15 the the DET issue-299 63 16 number number NOUN issue-299 63 17 of of ADP issue-299 63 18 employees employee NOUN issue-299 63 19 of of ADP issue-299 63 20 the the DET issue-299 63 21 state state NOUN issue-299 63 22 audit audit NOUN issue-299 63 23 service service NOUN issue-299 63 24 was be AUX issue-299 63 25 envisaged envisage VERB issue-299 63 26 . . PUNCT issue-299 64 1 3 3 X issue-299 64 2 . . X issue-299 64 3 analysis analysis NOUN issue-299 64 4 of of ADP issue-299 64 5 results result NOUN issue-299 64 6 of of ADP issue-299 64 7 control control NOUN issue-299 64 8 measures measure NOUN issue-299 64 9 in in ADP issue-299 64 10 order order NOUN issue-299 64 11 to to PART issue-299 64 12 identify identify VERB issue-299 64 13 the the DET issue-299 64 14 effectiveness effectiveness NOUN issue-299 64 15 of of ADP issue-299 64 16 the the DET issue-299 64 17 functioning functioning NOUN issue-299 64 18 of of ADP issue-299 64 19 the the DET issue-299 64 20 state state NOUN issue-299 64 21 audit audit NOUN issue-299 64 22 service service NOUN issue-299 64 23 , , PUNCT issue-299 64 24 in in ADP issue-299 64 25 comparison comparison NOUN issue-299 64 26 with with ADP issue-299 64 27 the the DET issue-299 64 28 state state NOUN issue-299 64 29 financial financial ADJ issue-299 64 30 inspection inspection NOUN issue-299 64 31 of of ADP issue-299 64 32 ukraine ukraine NOUN issue-299 64 33 , , PUNCT issue-299 64 34 it it PRON issue-299 64 35 is be AUX issue-299 64 36 necessary necessary ADJ issue-299 64 37 to to PART issue-299 64 38 compare compare VERB issue-299 64 39 indicators indicator NOUN issue-299 64 40 of of ADP issue-299 64 41 their their PRON issue-299 64 42 activity activity NOUN issue-299 64 43 in in ADP issue-299 64 44 recent recent ADJ issue-299 64 45 years year NOUN issue-299 64 46 , , PUNCT issue-299 64 47 starting start VERB issue-299 64 48 with with ADP issue-299 64 49 the the DET issue-299 64 50 existence existence NOUN issue-299 64 51 of of ADP issue-299 64 52 the the DET issue-299 64 53 latter latter ADJ issue-299 64 54 in in ADP issue-299 64 55 2011 2011 NUM issue-299 64 56 . . PUNCT issue-299 65 1 let let VERB issue-299 65 2 us we PRON issue-299 65 3 consider consider VERB issue-299 65 4 in in ADP issue-299 65 5 more more ADJ issue-299 65 6 detail detail NOUN issue-299 65 7 the the DET issue-299 65 8 results result NOUN issue-299 65 9 of of ADP issue-299 65 10 the the DET issue-299 65 11 revealed reveal VERB issue-299 65 12 financial financial ADJ issue-299 65 13 violations violation NOUN issue-299 65 14 , , PUNCT issue-299 65 15 which which PRON issue-299 65 16 led lead VERB issue-299 65 17 to to ADP issue-299 65 18 losses loss NOUN issue-299 65 19 of of ADP issue-299 65 20 financial financial ADJ issue-299 65 21 and and CCONJ issue-299 65 22 material material ADJ issue-299 65 23 resources resource NOUN issue-299 65 24 in in ADP issue-299 65 25 the the DET issue-299 65 26 period period NOUN issue-299 65 27 from from ADP issue-299 65 28 2011 2011 NUM issue-299 65 29 to to ADP issue-299 65 30 2017 2017 NUM issue-299 65 31 ( ( PUNCT issue-299 65 32 state state NOUN issue-299 65 33 financial financial ADJ issue-299 65 34 inspection inspection NOUN issue-299 65 35 of of ADP issue-299 65 36 ukraine ukraine NOUN issue-299 65 37 , , PUNCT issue-299 65 38 2011–2013 2011–2013 NUM issue-299 65 39 ; ; PUNCT issue-299 65 40 state state NOUN issue-299 65 41 audit audit NOUN issue-299 65 42 service service NOUN issue-299 65 43 of of ADP issue-299 65 44 ukraine ukraine NOUN issue-299 65 45 , , PUNCT issue-299 65 46 2016–2017 2016–2017 NUM issue-299 65 47 ) ) PUNCT issue-299 65 48 . . PUNCT issue-299 66 1 according accord VERB issue-299 66 2 to to ADP issue-299 66 3 data datum NOUN issue-299 66 4 shown show VERB issue-299 66 5 in in ADP issue-299 66 6 fig fig NOUN issue-299 66 7 . . PUNCT issue-299 67 1 1 1 NUM issue-299 67 2 , , PUNCT issue-299 67 3 it it PRON issue-299 67 4 can can AUX issue-299 67 5 be be AUX issue-299 67 6 concluded conclude VERB issue-299 67 7 that that SCONJ issue-299 67 8 the the DET issue-299 67 9 largest large ADJ issue-299 67 10 amounts amount NOUN issue-299 67 11 of of ADP issue-299 67 12 financial financial ADJ issue-299 67 13 violations violation NOUN issue-299 67 14 were be AUX issue-299 67 15 detected detect VERB issue-299 67 16 in in ADP issue-299 67 17 2014 2014 NUM issue-299 67 18 when when SCONJ issue-299 67 19 tendencies tendency NOUN issue-299 67 20 towards towards ADP issue-299 67 21 a a DET issue-299 67 22 gradual gradual ADJ issue-299 67 23 reform reform NOUN issue-299 67 24 of of ADP issue-299 67 25 the the DET issue-299 67 26 system system NOUN issue-299 67 27 of of ADP issue-299 67 28 elements element NOUN issue-299 67 29 of of ADP issue-299 67 30 the the DET issue-299 67 31 government government NOUN issue-299 67 32 branch branch NOUN issue-299 67 33 began begin VERB issue-299 67 34 . . PUNCT issue-299 68 1 at at ADP issue-299 68 2 the the DET issue-299 68 3 same same ADJ issue-299 68 4 time time NOUN issue-299 68 5 , , PUNCT issue-299 68 6 in in ADP issue-299 68 7 recent recent ADJ issue-299 68 8 years year NOUN issue-299 68 9 since since SCONJ issue-299 68 10 2014 2014 NUM issue-299 68 11 , , PUNCT issue-299 68 12 there there PRON issue-299 68 13 were be VERB issue-299 68 14 trends trend NOUN issue-299 68 15 in in ADP issue-299 68 16 reducing reduce VERB issue-299 68 17 the the DET issue-299 68 18 number number NOUN issue-299 68 19 of of ADP issue-299 68 20 identified identify VERB issue-299 68 21 financial financial ADJ issue-299 68 22 violations violation NOUN issue-299 68 23 . . PUNCT issue-299 69 1 moreover moreover ADV issue-299 69 2 , , PUNCT issue-299 69 3 this this DET issue-299 69 4 reduction reduction NOUN issue-299 69 5 was be AUX issue-299 69 6 applied apply VERB issue-299 69 7 to to ADP issue-299 69 8 almost almost ADV issue-299 69 9 all all PRON issue-299 69 10 directions direction NOUN issue-299 69 11 , , PUNCT issue-299 69 12 and and CCONJ issue-299 69 13 in in ADP issue-299 69 14 some some PRON issue-299 69 15 of of ADP issue-299 69 16 them they PRON issue-299 69 17 , , PUNCT issue-299 69 18 in in ADP issue-299 69 19 particular particular ADJ issue-299 69 20 , , PUNCT issue-299 69 21 such such ADJ issue-299 69 22 as as ADP issue-299 69 23 shortfall shortfall NOUN issue-299 69 24 of of ADP issue-299 69 25 financial financial ADJ issue-299 69 26 resources resource NOUN issue-299 69 27 and and CCONJ issue-299 69 28 illegal illegal ADJ issue-299 69 29 expenses expense NOUN issue-299 69 30 , , PUNCT issue-299 69 31 in in ADP issue-299 69 32 2017 2017 NUM issue-299 69 33 , , PUNCT issue-299 69 34 compared compare VERB issue-299 69 35 with with ADP issue-299 69 36 2014 2014 NUM issue-299 69 37 , , PUNCT issue-299 69 38 decreased decrease VERB issue-299 69 39 by by ADP issue-299 69 40 4.9 4.9 NUM issue-299 69 41 times time NOUN issue-299 69 42 ( ( PUNCT issue-299 69 43 from from ADP issue-299 69 44 3159447.97 3159447.97 NUM issue-299 69 45     SPACE issue-299 69 46 thousand thousand NUM issue-299 69 47 uah uah NOUN issue-299 69 48 in in ADP issue-299 69 49 2014 2014 NUM issue-299 69 50 to to ADP issue-299 69 51 642868.39 642868.39 NUM issue-299 69 52 thousand thousand NUM issue-299 69 53 uah uah NOUN issue-299 69 54 in in ADP issue-299 69 55 2017 2017 NUM issue-299 69 56 ) ) PUNCT issue-299 69 57 and and CCONJ issue-299 69 58 3.4 3.4 NUM issue-299 69 59 times time NOUN issue-299 69 60 ( ( PUNCT issue-299 69 61 from from ADP issue-299 69 62 3888086.69 3888086.69 NUM issue-299 69 63 thousand thousand NUM issue-299 69 64 uah uah NOUN issue-299 69 65 in in ADP issue-299 69 66 2014 2014 NUM issue-299 69 67 to to ADP issue-299 69 68 1122603.30 1122603.30 NUM issue-299 69 69 thousand thousand NUM issue-299 69 70 uah uah NOUN issue-299 69 71 in in ADP issue-299 69 72 2017 2017 NUM issue-299 69 73 ) ) PUNCT issue-299 69 74 ( ( PUNCT issue-299 69 75 state state NOUN issue-299 69 76 audit audit NOUN issue-299 69 77 service service NOUN issue-299 69 78 of of ADP issue-299 69 79 ukraine ukraine NOUN issue-299 69 80 , , PUNCT issue-299 69 81 2016–2017 2016–2017 NUM issue-299 69 82 ) ) PUNCT issue-299 69 83 . . PUNCT issue-299 70 1 at at ADP issue-299 70 2 the the DET issue-299 70 3 same same ADJ issue-299 70 4 time time NOUN issue-299 70 5 , , PUNCT issue-299 70 6 an an DET issue-299 70 7 attention attention NOUN issue-299 70 8 should should AUX issue-299 70 9 be be AUX issue-299 70 10 paid pay VERB issue-299 70 11 to to ADP issue-299 70 12 tendencies tendency NOUN issue-299 70 13 of of ADP issue-299 70 14 recent recent ADJ issue-299 70 15 years year NOUN issue-299 70 16 in in ADP issue-299 70 17 relation relation NOUN issue-299 70 18 to to ADP issue-299 70 19 changes change NOUN issue-299 70 20 in in ADP issue-299 70 21 the the DET issue-299 70 22 number number NOUN issue-299 70 23 of of ADP issue-299 70 24 control control NOUN issue-299 70 25 measures measure NOUN issue-299 70 26 carried carry VERB issue-299 70 27 out out ADP issue-299 70 28 ( ( PUNCT issue-299 70 29 fig fig NOUN issue-299 70 30 . . PUNCT issue-299 71 1 2 2 NUM issue-299 71 2 ) ) PUNCT issue-299 71 3 . . PUNCT issue-299 72 1 as as SCONJ issue-299 72 2 it it PRON issue-299 72 3 can can AUX issue-299 72 4 be be AUX issue-299 72 5 seen see VERB issue-299 72 6 from from ADP issue-299 72 7 fig fig NOUN issue-299 72 8 . . PUNCT issue-299 73 1 2 2 NUM issue-299 73 2 , , PUNCT issue-299 73 3 similar similar ADJ issue-299 73 4 to to ADP issue-299 73 5 the the DET issue-299 73 6 results result NOUN issue-299 73 7 of of ADP issue-299 73 8 detected detect VERB issue-299 73 9 financial financial ADJ issue-299 73 10 violations violation NOUN issue-299 73 11 , , PUNCT issue-299 73 12 the the DET issue-299 73 13 largest large ADJ issue-299 73 14 number number NOUN issue-299 73 15 was be AUX issue-299 73 16 observed observe VERB issue-299 73 17 in in ADP issue-299 73 18 2014 2014 NUM issue-299 73 19 , , PUNCT issue-299 73 20 after after ADP issue-299 73 21 which which PRON issue-299 73 22 it it PRON issue-299 73 23 began begin VERB issue-299 73 24 to to PART issue-299 73 25 decrease decrease VERB issue-299 73 26 0 0 NUM issue-299 73 27 500000 500000 NUM issue-299 73 28 1000000 1000000 NUM issue-299 73 29 1500000 1500000 NUM issue-299 73 30 2000000 2000000 NUM issue-299 73 31 2500000 2500000 NUM issue-299 73 32 3000000 3000000 NUM issue-299 73 33 3500000 3500000 NUM issue-299 73 34 4000000 4000000 NUM issue-299 73 35 2011 2011 NUM issue-299 73 36 2012 2012 NUM issue-299 73 37 2013 2013 NUM issue-299 73 38 2014 2014 NUM issue-299 73 39 2015 2015 NUM issue-299 73 40 2016 2016 NUM issue-299 73 41 2017 2017 NUM issue-299 73 42 1519165,19 1519165,19 NUM issue-299 73 43 813605,11 813605,11 PROPN issue-299 73 44 1276035,67 1276035,67 PROPN issue-299 73 45 3159447,97 3159447,97 NUM issue-299 73 46 790528,56 790528,56 NUM issue-299 73 47 1298099,2 1298099,2 NUM issue-299 73 48 642868,39 642868,39 NOUN issue-299 74 1 2260289,72 2260289,72 PROPN issue-299 74 2 2486291,63 2486291,63 NUM issue-299 74 3 2067988,31 2067988,31 NUM issue-299 74 4 3888086,69 3888086,69 NUM issue-299 75 1 2737244,98 2737244,98 NUM issue-299 75 2 1070963,19 1070963,19 NUM issue-299 75 3 1122603,3 1122603,3 NOUN issue-299 75 4 537477,07 537477,07 PROPN issue-299 75 5 315152,62 315152,62 NUM issue-299 75 6 216464,26 216464,26 NUM issue-299 75 7 301570,96 301570,96 NUM issue-299 75 8 260625,46 260625,46 NUM issue-299 75 9 80104,8 80104,8 NUM issue-299 75 10 24112,69 24112,69 NUM issue-299 75 11 shortfall shortfall NOUN issue-299 75 12 of of ADP issue-299 75 13 financial financial ADJ issue-299 75 14 resources resource NOUN issue-299 75 15 inappropriate inappropriate ADJ issue-299 75 16 expenditures expenditure NOUN issue-299 75 17 of of ADP issue-299 75 18 state state NOUN issue-299 75 19 resources resource NOUN issue-299 75 20 illegal illegal ADJ issue-299 75 21 expenses expense NOUN issue-299 75 22 deficiencies deficiency NOUN issue-299 75 23 fig fig NOUN issue-299 75 24 . . PUNCT issue-299 76 1 1 1 X issue-299 76 2 . . X issue-299 76 3 results result NOUN issue-299 76 4 of of ADP issue-299 76 5 revealed reveal VERB issue-299 76 6 financial financial ADJ issue-299 76 7 violations violation NOUN issue-299 76 8 , , PUNCT issue-299 76 9 which which PRON issue-299 76 10 led lead VERB issue-299 76 11 to to ADP issue-299 76 12 losses loss NOUN issue-299 76 13 of of ADP issue-299 76 14 financial financial ADJ issue-299 76 15 and and CCONJ issue-299 76 16 material material ADJ issue-299 76 17 resources resource NOUN issue-299 76 18 for for ADP issue-299 76 19 the the DET issue-299 76 20 period period NOUN issue-299 76 21 of of ADP issue-299 76 22 2011–2017 2011–2017 NUM issue-299 76 23 ( ( PUNCT issue-299 76 24 in in ADP issue-299 76 25 thousand thousand NUM issue-299 76 26 uah uah ADJ issue-299 76 27 ) ) PUNCT issue-299 76 28 baltic baltic ADJ issue-299 76 29 journal journal NOUN issue-299 76 30 of of ADP issue-299 76 31 economic economic ADJ issue-299 76 32 studies study NOUN issue-299 76 33 301 301 NUM issue-299 76 34 vol vol NOUN issue-299 76 35 . . PUNCT issue-299 77 1 3 3 NUM issue-299 77 2 , , PUNCT issue-299 77 3 no no INTJ issue-299 77 4 . . NOUN issue-299 77 5 5 5 NUM issue-299 77 6 , , PUNCT issue-299 77 7 2017 2017 NUM issue-299 77 8 rapidly rapidly ADV issue-299 77 9 . . PUNCT issue-299 78 1 in in ADP issue-299 78 2 comparison comparison NOUN issue-299 78 3 with with ADP issue-299 78 4 2014 2014 NUM issue-299 78 5 , , PUNCT issue-299 78 6 in in ADP issue-299 78 7 2017 2017 NUM issue-299 78 8 the the DET issue-299 78 9 number number NOUN issue-299 78 10 of of ADP issue-299 78 11 control control NOUN issue-299 78 12 measures measure NOUN issue-299 78 13 decreased decrease VERB issue-299 78 14 by by ADP issue-299 78 15 almost almost ADV issue-299 78 16 10 10 NUM issue-299 78 17 times time NOUN issue-299 78 18 ( ( PUNCT issue-299 78 19 from from ADP issue-299 78 20 23802 23802 NUM issue-299 78 21 in in ADP issue-299 78 22 2014 2014 NUM issue-299 78 23 to to ADP issue-299 78 24 2181 2181 NUM issue-299 78 25 in in ADP issue-299 78 26 2017 2017 NUM issue-299 78 27 ) ) PUNCT issue-299 78 28 ( ( PUNCT issue-299 78 29 state state NOUN issue-299 78 30 audit audit NOUN issue-299 78 31 service service NOUN issue-299 78 32 of of ADP issue-299 78 33 ukraine ukraine NOUN issue-299 78 34 , , PUNCT issue-299 78 35 2016–2017 2016–2017 NUM issue-299 78 36 ) ) PUNCT issue-299 78 37 . . PUNCT issue-299 79 1 reducing reduce VERB issue-299 79 2 the the DET issue-299 79 3 number number NOUN issue-299 79 4 of of ADP issue-299 79 5 control control NOUN issue-299 79 6 measures measure NOUN issue-299 79 7 is be AUX issue-299 79 8 associated associate VERB issue-299 79 9 with with ADP issue-299 79 10 changing change VERB issue-299 79 11 approaches approach NOUN issue-299 79 12 to to ADP issue-299 79 13 their their PRON issue-299 79 14 implementation implementation NOUN issue-299 79 15 . . PUNCT issue-299 80 1 thus thus ADV issue-299 80 2 , , PUNCT issue-299 80 3 starting start VERB issue-299 80 4 in in ADP issue-299 80 5 2012 2012 NUM issue-299 80 6 , , PUNCT issue-299 80 7 a a DET issue-299 80 8 planned plan VERB issue-299 80 9 approach approach NOUN issue-299 80 10 to to ADP issue-299 80 11 control control VERB issue-299 80 12 and and CCONJ issue-299 80 13 audit audit NOUN issue-299 80 14 activity activity NOUN issue-299 80 15 , , PUNCT issue-299 80 16 which which PRON issue-299 80 17 involves involve VERB issue-299 80 18 risk risk NOUN issue-299 80 19 assessment assessment NOUN issue-299 80 20 , , PUNCT issue-299 80 21 using use VERB issue-299 80 22 various various ADJ issue-299 80 23 kinds kind NOUN issue-299 80 24 of of ADP issue-299 80 25 information information NOUN issue-299 80 26 regarding regard VERB issue-299 80 27 the the DET issue-299 80 28 existence existence NOUN issue-299 80 29 of of ADP issue-299 80 30 violations violation NOUN issue-299 80 31 of of ADP issue-299 80 32 financial financial ADJ issue-299 80 33 discipline discipline NOUN issue-299 80 34 , , PUNCT issue-299 80 35 monitoring monitoring NOUN issue-299 80 36 , , PUNCT issue-299 80 37 civil civil ADJ issue-299 80 38 society society NOUN issue-299 80 39 appeals appeal NOUN issue-299 80 40 , , PUNCT issue-299 80 41 etc etc X issue-299 80 42 . . X issue-299 80 43 , , PUNCT issue-299 80 44 began begin VERB issue-299 80 45 to to PART issue-299 80 46 be be AUX issue-299 80 47 implemented implement VERB issue-299 80 48 . . PUNCT issue-299 81 1 it it PRON issue-299 81 2 is be AUX issue-299 81 3 on on ADP issue-299 81 4 this this DET issue-299 81 5 basis basis NOUN issue-299 81 6 that that SCONJ issue-299 81 7 the the DET issue-299 81 8 selection selection NOUN issue-299 81 9 of of ADP issue-299 81 10 objects object NOUN issue-299 81 11 that that PRON issue-299 81 12 fall fall VERB issue-299 81 13 under under ADP issue-299 81 14 control control NOUN issue-299 81 15 measures measure NOUN issue-299 81 16 should should AUX issue-299 81 17 be be AUX issue-299 81 18 carried carry VERB issue-299 81 19 out out ADP issue-299 81 20 ( ( PUNCT issue-299 81 21 luchko luchko VERB issue-299 81 22 , , PUNCT issue-299 81 23 2015 2015 NUM issue-299 81 24 ) ) PUNCT issue-299 81 25 . . PUNCT issue-299 82 1 the the DET issue-299 82 2 orientation orientation NOUN issue-299 82 3 of of ADP issue-299 82 4 the the DET issue-299 82 5 state state NOUN issue-299 82 6 audit audit NOUN issue-299 82 7 service service NOUN issue-299 82 8 is be AUX issue-299 82 9 not not PART issue-299 82 10 on on ADP issue-299 82 11 the the DET issue-299 82 12 quantity quantity NOUN issue-299 82 13 but but CCONJ issue-299 82 14 on on ADP issue-299 82 15 the the DET issue-299 82 16 scope scope NOUN issue-299 82 17 of of ADP issue-299 82 18 economic economic ADJ issue-299 82 19 activities activity NOUN issue-299 82 20 that that PRON issue-299 82 21 bear bear VERB issue-299 82 22 the the DET issue-299 82 23 greatest great ADJ issue-299 82 24 risks risk NOUN issue-299 82 25 and and CCONJ issue-299 82 26 the the DET issue-299 82 27 analysis analysis NOUN issue-299 82 28 of of ADP issue-299 82 29 the the DET issue-299 82 30 largest large ADJ issue-299 82 31 financial financial ADJ issue-299 82 32 flows flow NOUN issue-299 82 33 , , PUNCT issue-299 82 34 as as SCONJ issue-299 82 35 the the DET issue-299 82 36 object object NOUN issue-299 82 37 of of ADP issue-299 82 38 control control NOUN issue-299 82 39 should should AUX issue-299 82 40 provide provide VERB issue-299 82 41 significant significant ADJ issue-299 82 42 control control NOUN issue-299 82 43 effectiveness effectiveness NOUN issue-299 82 44 in in ADP issue-299 82 45 practice practice NOUN issue-299 82 46 . . PUNCT issue-299 83 1 let let VERB issue-299 83 2 us we PRON issue-299 83 3 consider consider VERB issue-299 83 4 the the DET issue-299 83 5 most most ADV issue-299 83 6 important important ADJ issue-299 83 7 quantitative quantitative ADJ issue-299 83 8 indicators indicator NOUN issue-299 83 9 that that PRON issue-299 83 10 directly directly ADV issue-299 83 11 relate relate VERB issue-299 83 12 to to ADP issue-299 83 13 the the DET issue-299 83 14 elimination elimination NOUN issue-299 83 15 of of ADP issue-299 83 16 identified identify VERB issue-299 83 17 financial financial ADJ issue-299 83 18 violations violation NOUN issue-299 83 19 in in ADP issue-299 83 20 table table NOUN issue-299 83 21 1 1 NUM issue-299 83 22 . . PUNCT issue-299 84 1 based base VERB issue-299 84 2 on on ADP issue-299 84 3 the the DET issue-299 84 4 data datum NOUN issue-299 84 5 presented present VERB issue-299 84 6 in in ADP issue-299 84 7 table table NOUN issue-299 84 8 1 1 NUM issue-299 84 9 , , PUNCT issue-299 84 10 an an DET issue-299 84 11 attention attention NOUN issue-299 84 12 is be AUX issue-299 84 13 paid pay VERB issue-299 84 14 to to ADP issue-299 84 15 the the DET issue-299 84 16 continuous continuous ADJ issue-299 84 17 and and CCONJ issue-299 84 18 rapid rapid ADJ issue-299 84 19 reduction reduction NOUN issue-299 84 20 of of ADP issue-299 84 21 the the DET issue-299 84 22 effectiveness effectiveness NOUN issue-299 84 23 of of ADP issue-299 84 24 elimination elimination NOUN issue-299 84 25 of of ADP issue-299 84 26 financial financial ADJ issue-299 84 27 violations violation NOUN issue-299 84 28 for for ADP issue-299 84 29 the the DET issue-299 84 30 investigated investigate VERB issue-299 84 31 period period NOUN issue-299 84 32 of of ADP issue-299 84 33 existence existence NOUN issue-299 84 34 of of ADP issue-299 84 35 the the DET issue-299 84 36 state state NOUN issue-299 84 37 financial financial ADJ issue-299 84 38 inspection inspection NOUN issue-299 84 39 of of ADP issue-299 84 40 ukraine ukraine NOUN issue-299 84 41 and and CCONJ issue-299 84 42 from from ADP issue-299 84 43 2015 2015 NUM issue-299 84 44     SPACE issue-299 84 45 – – PUNCT issue-299 84 46 the the DET issue-299 84 47 state state NOUN issue-299 84 48 audit audit NOUN issue-299 84 49 service service NOUN issue-299 84 50 . . PUNCT issue-299 85 1 such such ADJ issue-299 85 2 indicators indicator NOUN issue-299 85 3 were be AUX issue-299 85 4 the the DET issue-299 85 5 lowest low ADJ issue-299 85 6 in in ADP issue-299 85 7 2016 2016 NUM issue-299 85 8 . . PUNCT issue-299 86 1 thus thus ADV issue-299 86 2 , , PUNCT issue-299 86 3 compared compare VERB issue-299 86 4 to to ADP issue-299 86 5 2011 2011 NUM issue-299 86 6 , , PUNCT issue-299 86 7 the the DET issue-299 86 8 amount amount NOUN issue-299 86 9 of of ADP issue-299 86 10 eliminated eliminate VERB issue-299 86 11 financial financial ADJ issue-299 86 12 violations violation NOUN issue-299 86 13 decreased decrease VERB issue-299 86 14 by by ADP issue-299 86 15 13.4 13.4 NUM issue-299 86 16     SPACE issue-299 86 17 times time NOUN issue-299 86 18 ( ( PUNCT issue-299 86 19 from from ADP issue-299 86 20 8190738.9 8190738.9 NUM issue-299 86 21     SPACE issue-299 86 22 thousand thousand NUM issue-299 86 23 uah uah NOUN issue-299 86 24 in in ADP issue-299 86 25 2011 2011 NUM issue-299 86 26 to to ADP issue-299 86 27 611508.9 611508.9 NUM issue-299 86 28     SPACE issue-299 86 29 thousand thousand NUM issue-299 86 30 uah uah NOUN issue-299 86 31 in in ADP issue-299 86 32 2016 2016 NUM issue-299 86 33 ) ) PUNCT issue-299 86 34 ( ( PUNCT issue-299 86 35 state state NOUN issue-299 86 36 financial financial ADJ issue-299 86 37 inspection inspection NOUN issue-299 86 38 of of ADP issue-299 86 39 ukraine ukraine NOUN issue-299 86 40 , , PUNCT issue-299 86 41 2011–2013 2011–2013 NUM issue-299 86 42 ; ; PUNCT issue-299 86 43 state state NOUN issue-299 86 44 audit audit NOUN issue-299 86 45 service service NOUN issue-299 86 46 of of ADP issue-299 86 47 ukraine ukraine NOUN issue-299 86 48 , , PUNCT issue-299 86 49 2016–2017 2016–2017 NUM issue-299 86 50 ) ) PUNCT issue-299 86 51 . . PUNCT issue-299 87 1 fig fig NOUN issue-299 87 2 . . PUNCT issue-299 88 1 2 2 X issue-299 88 2 . . NUM issue-299 88 3 indicators indicator NOUN issue-299 88 4 of of ADP issue-299 88 5 changes change NOUN issue-299 88 6 in in ADP issue-299 88 7 the the DET issue-299 88 8 number number NOUN issue-299 88 9 of of ADP issue-299 88 10 control control NOUN issue-299 88 11 measures measure NOUN issue-299 88 12 in in ADP issue-299 88 13 2011–2017 2011–2017 NUM issue-299 88 14 ( ( PUNCT issue-299 88 15 number number NOUN issue-299 88 16 ) ) PUNCT issue-299 88 17 2011 2011 NUM issue-299 88 18 2012 2012 NUM issue-299 88 19 2013 2013 NUM issue-299 88 20 2014 2014 NUM issue-299 88 21 2015 2015 NUM issue-299 88 22 2016 2016 NUM issue-299 88 23 2017 2017 NUM issue-299 88 24 conducted conduct VERB issue-299 88 25 control control NOUN issue-299 88 26 measures measure NOUN issue-299 88 27 ( ( PUNCT issue-299 88 28 total total NOUN issue-299 88 29 ) ) PUNCT issue-299 88 30 13388 13388 NUM issue-299 88 31 9500 9500 NUM issue-299 88 32 6460 6460 NUM issue-299 88 33 23802 23802 NUM issue-299 88 34 4002 4002 NUM issue-299 88 35 2668 2668 NUM issue-299 88 36 2181 2181 NUM issue-299 88 37 audits audits NOUN issue-299 88 38 of of ADP issue-299 88 39 financial financial ADJ issue-299 88 40 and and CCONJ issue-299 88 41 economic economic ADJ issue-299 88 42 activity activity NOUN issue-299 88 43 12376 12376 NUM issue-299 88 44 9086 9086 NUM issue-299 88 45 6040 6040 NUM issue-299 88 46 9804 9804 NUM issue-299 88 47 3692 3692 NUM issue-299 88 48 2361 2361 NUM issue-299 88 49 1809 1809 NUM issue-299 88 50 conducted conduct VERB issue-299 88 51 counter counter NOUN issue-299 88 52 verifications verification NOUN issue-299 88 53 28908 28908 NUM issue-299 88 54 33059 33059 NUM issue-299 88 55 30244 30244 NUM issue-299 88 56 28517 28517 NUM issue-299 88 57 16320 16320 NUM issue-299 88 58 10308 10308 NUM issue-299 88 59 6122 6122 NUM issue-299 88 60 0 0 NUM issue-299 88 61 5000 5000 NUM issue-299 88 62 10000 10000 NUM issue-299 88 63 15000 15000 NUM issue-299 88 64 20000 20000 NUM issue-299 88 65 25000 25000 NUM issue-299 88 66 30000 30000 NUM issue-299 88 67 35000 35000 NUM issue-299 88 68 table table NOUN issue-299 88 69 1 1 NUM issue-299 88 70 financial financial ADJ issue-299 88 71 indicators indicator NOUN issue-299 88 72 that that PRON issue-299 88 73 characterize characterize VERB issue-299 88 74 the the DET issue-299 88 75 state state NOUN issue-299 88 76 of of ADP issue-299 88 77 elimination elimination NOUN issue-299 88 78 of of ADP issue-299 88 79 identified identify VERB issue-299 88 80 violations violation NOUN issue-299 88 81 during during ADP issue-299 88 82 2011–2017 2011–2017 NUM issue-299 88 83 ( ( PUNCT issue-299 88 84 in in ADP issue-299 88 85 thousand thousand NUM issue-299 88 86 uah uah ADJ issue-299 88 87 ) ) PUNCT issue-299 88 88 indicators indicator NOUN issue-299 88 89 2011 2011 NUM issue-299 88 90 2012 2012 NUM issue-299 88 91 2013 2013 NUM issue-299 88 92 2014 2014 NUM issue-299 88 93 2015 2015 NUM issue-299 88 94 2016 2016 NUM issue-299 88 95 2017 2017 NUM issue-299 88 96 eliminated eliminate VERB issue-299 88 97 financial financial ADJ issue-299 88 98 violations violation NOUN issue-299 88 99 that that PRON issue-299 88 100 resulted result VERB issue-299 88 101 in in ADP issue-299 88 102 the the DET issue-299 88 103 loss loss NOUN issue-299 88 104 of of ADP issue-299 88 105 financial financial ADJ issue-299 88 106 and and CCONJ issue-299 88 107 material material ADJ issue-299 88 108 resources resource NOUN issue-299 88 109 ( ( PUNCT issue-299 88 110 total total NOUN issue-299 88 111 ) ) PUNCT issue-299 88 112 8190738,9 8190738,9 NUM issue-299 88 113 1927480,5 1927480,5 NOUN issue-299 88 114 1474001,7 1474001,7 NUM issue-299 89 1 990262,8 990262,8 NUM issue-299 89 2 752977,7 752977,7 NUM issue-299 89 3 611508,9 611508,9 PROPN issue-299 90 1 787975,48 787975,48 PROPN issue-299 90 2 received receive VERB issue-299 90 3 financial financial ADJ issue-299 90 4 resources resource NOUN issue-299 90 5 ( ( PUNCT issue-299 90 6 total total NOUN issue-299 90 7 ) ) PUNCT issue-299 90 8 to to ADP issue-299 90 9 budgets budget NOUN issue-299 90 10 and and CCONJ issue-299 90 11 trust trust NOUN issue-299 90 12 funds fund NOUN issue-299 90 13 653664,8 653664,8 NUM issue-299 90 14 731538,6 731538,6 NUM issue-299 90 15 389903,8 389903,8 NUM issue-299 90 16 252942,5 252942,5 NUM issue-299 90 17 203841,8 203841,8 NUM issue-299 90 18 141281,3 141281,3 NUM issue-299 90 19 225219,63 225219,63 NUM issue-299 90 20 reimbursed reimburse VERB issue-299 90 21 and and CCONJ issue-299 90 22 renewed renew VERB issue-299 90 23 expenses expense NOUN issue-299 90 24 of of ADP issue-299 90 25 financial financial ADJ issue-299 90 26 and and CCONJ issue-299 90 27 material material ADJ issue-299 90 28 resources resource NOUN issue-299 90 29 ( ( PUNCT issue-299 90 30 total total NOUN issue-299 90 31 ) ) PUNCT issue-299 90 32 , , PUNCT issue-299 90 33 including include VERB issue-299 90 34 : : PUNCT issue-299 90 35 7537074,1 7537074,1 NUM issue-299 90 36 1195941,9 1195941,9 NUM issue-299 90 37 1084097,8 1084097,8 NUM issue-299 90 38 737320,3 737320,3 NUM issue-299 90 39 549135,9 549135,9 NUM issue-299 90 40 470227,6 470227,6 NUM issue-299 90 41 562755,85 562755,85 NUM issue-299 90 42 inappropriate inappropriate ADJ issue-299 90 43 expenditures expenditure NOUN issue-299 90 44 of of ADP issue-299 90 45 state state NOUN issue-299 90 46 resources resource NOUN issue-299 90 47 2569379 2569379 NUM issue-299 90 48 91711,8 91711,8 NUM issue-299 91 1 97099,1 97099,1 NUM issue-299 91 2 96448 96448 NUM issue-299 91 3 51054 51054 NUM issue-299 91 4 54529,6 54529,6 NUM issue-299 91 5 119802,96 119802,96 NUM issue-299 91 6 illegal illegal ADJ issue-299 91 7 expenses expense NOUN issue-299 91 8 4927180,85 4927180,85 PROPN issue-299 91 9 1075361,4 1075361,4 ADV issue-299 91 10 854049,54 854049,54 NUM issue-299 91 11 620644,3 620644,3 DET issue-299 91 12 478498 478498 NUM issue-299 91 13 407410,8 407410,8 NUM issue-299 91 14 434263,00 434263,00 NOUN issue-299 91 15 deficiencies deficiency NOUN issue-299 91 16 40514,2 40514,2 NUM issue-299 91 17 28458,8 28458,8 NUM issue-299 91 18 132949,2 132949,2 NUM issue-299 91 19 20227,9 20227,9 PROPN issue-299 91 20 19583,7 19583,7 PROPN issue-299 91 21 8287,1 8287,1 NUM issue-299 91 22 8689,89 8689,89 PROPN issue-299 91 23 source source NOUN issue-299 91 24 : : PUNCT issue-299 91 25 compiled compile VERB issue-299 91 26 on on ADP issue-299 91 27 the the DET issue-299 91 28 basis basis NOUN issue-299 91 29 of of ADP issue-299 91 30 ( ( PUNCT issue-299 91 31 state state NOUN issue-299 91 32 financial financial ADJ issue-299 91 33 inspection inspection NOUN issue-299 91 34 of of ADP issue-299 91 35 ukraine ukraine NOUN issue-299 91 36 , , PUNCT issue-299 91 37 2011–2013 2011–2013 NUM issue-299 91 38 ; ; PUNCT issue-299 91 39 state state NOUN issue-299 91 40 audit audit NOUN issue-299 91 41 service service NOUN issue-299 91 42 of of ADP issue-299 91 43 ukraine ukraine NOUN issue-299 91 44 , , PUNCT issue-299 91 45 2016–2017 2016–2017 NUM issue-299 91 46 ) ) PUNCT issue-299 91 47 baltic baltic ADJ issue-299 91 48 journal journal NOUN issue-299 91 49 of of ADP issue-299 91 50 economic economic ADJ issue-299 91 51 studies study NOUN issue-299 91 52 302 302 NUM issue-299 91 53 vol vol NOUN issue-299 91 54 . . PUNCT issue-299 92 1 3 3 NUM issue-299 92 2 , , PUNCT issue-299 92 3 no no INTJ issue-299 92 4 . . NOUN issue-299 92 5 5 5 NUM issue-299 92 6 , , PUNCT issue-299 92 7 2017 2017 NUM issue-299 92 8 also also ADV issue-299 92 9 , , PUNCT issue-299 92 10 the the DET issue-299 92 11 size size NOUN issue-299 92 12 of of ADP issue-299 92 13 reimbursements reimbursement NOUN issue-299 92 14 and and CCONJ issue-299 92 15 renewal renewal NOUN issue-299 92 16 of of ADP issue-299 92 17 financial financial ADJ issue-299 92 18 resources resource NOUN issue-299 92 19 , , PUNCT issue-299 92 20 which which PRON issue-299 92 21 make make VERB issue-299 92 22 up up ADP issue-299 92 23 the the DET issue-299 92 24 predominant predominant ADJ issue-299 92 25 part part NOUN issue-299 92 26 of of ADP issue-299 92 27 the the DET issue-299 92 28 overall overall ADJ issue-299 92 29 structure structure NOUN issue-299 92 30 of of ADP issue-299 92 31 elimination elimination NOUN issue-299 92 32 of of ADP issue-299 92 33 financial financial ADJ issue-299 92 34 violations violation NOUN issue-299 92 35 , , PUNCT issue-299 92 36 has have AUX issue-299 92 37 significantly significantly ADV issue-299 92 38 decreased decrease VERB issue-299 92 39 . . PUNCT issue-299 93 1 during during ADP issue-299 93 2 2011–2017 2011–2017 NUM issue-299 93 3 , , PUNCT issue-299 93 4 this this DET issue-299 93 5 indicator indicator NOUN issue-299 93 6 decreased decrease VERB issue-299 93 7 by by ADP issue-299 93 8 13 13 NUM issue-299 93 9     SPACE issue-299 93 10 times time NOUN issue-299 93 11 ( ( PUNCT issue-299 93 12 from from ADP issue-299 93 13 7537074,1 7537074,1 NUM issue-299 93 14 thousand thousand NUM issue-299 93 15 uah uah NOUN issue-299 93 16 in in ADP issue-299 93 17 2011 2011 NUM issue-299 93 18 to to ADP issue-299 93 19 562755,85 562755,85 PROPN issue-299 93 20     SPACE issue-299 93 21 thousand thousand NUM issue-299 93 22 uah uah NOUN issue-299 93 23 in in ADP issue-299 93 24 2017 2017 NUM issue-299 93 25 ) ) PUNCT issue-299 93 26 ( ( PUNCT issue-299 93 27 state state NOUN issue-299 93 28 financial financial ADJ issue-299 93 29 inspection inspection NOUN issue-299 93 30 of of ADP issue-299 93 31 ukraine ukraine NOUN issue-299 93 32 , , PUNCT issue-299 93 33 2011–2013 2011–2013 NUM issue-299 93 34 ; ; PUNCT issue-299 93 35 state state NOUN issue-299 93 36 audit audit NOUN issue-299 93 37 service service NOUN issue-299 93 38 of of ADP issue-299 93 39 ukraine ukraine NOUN issue-299 93 40 of of ADP issue-299 93 41 ukraine ukraine NOUN issue-299 93 42 , , PUNCT issue-299 93 43 2016–2017 2016–2017 NUM issue-299 93 44 ) ) PUNCT issue-299 93 45 . . PUNCT issue-299 94 1 4 4 X issue-299 94 2 . . X issue-299 94 3 new new ADJ issue-299 94 4 approaches approach NOUN issue-299 94 5 to to ADP issue-299 94 6 internal internal ADJ issue-299 94 7 financial financial ADJ issue-299 94 8 control control NOUN issue-299 94 9 the the DET issue-299 94 10 change change NOUN issue-299 94 11 in in ADP issue-299 94 12 approaches approach NOUN issue-299 94 13 to to ADP issue-299 94 14 internal internal ADJ issue-299 94 15 financial financial ADJ issue-299 94 16 control control NOUN issue-299 94 17 was be AUX issue-299 94 18 aimed aim VERB issue-299 94 19 at at ADP issue-299 94 20 two two NUM issue-299 94 21 main main ADJ issue-299 94 22 objectives objective NOUN issue-299 94 23 : : PUNCT issue-299 94 24 1 1 X issue-299 94 25 . . X issue-299 94 26 to to PART issue-299 94 27 reduce reduce VERB issue-299 94 28 fiscal fiscal ADJ issue-299 94 29 pressure pressure NOUN issue-299 94 30 on on ADP issue-299 94 31 business business NOUN issue-299 94 32 entities entity NOUN issue-299 94 33 and and CCONJ issue-299 94 34 , , PUNCT issue-299 94 35 thus thus ADV issue-299 94 36 , , PUNCT issue-299 94 37 to to PART issue-299 94 38 introduce introduce VERB issue-299 94 39 deregulation deregulation NOUN issue-299 94 40 processes process NOUN issue-299 94 41 in in ADP issue-299 94 42 this this DET issue-299 94 43 field field NOUN issue-299 94 44 ; ; PUNCT issue-299 94 45 2 2 X issue-299 94 46 . . X issue-299 94 47 reducing reduce VERB issue-299 94 48 the the DET issue-299 94 49 number number NOUN issue-299 94 50 of of ADP issue-299 94 51 inspections inspection NOUN issue-299 94 52 and and CCONJ issue-299 94 53 using use VERB issue-299 94 54 an an DET issue-299 94 55 approach approach NOUN issue-299 94 56 that that PRON issue-299 94 57 involves involve VERB issue-299 94 58 determining determine VERB issue-299 94 59 risk risk NOUN issue-299 94 60 , , PUNCT issue-299 94 61 improve improve VERB issue-299 94 62 their their PRON issue-299 94 63 quality quality NOUN issue-299 94 64 ( ( PUNCT issue-299 94 65 pikhotskyi pikhotskyi NOUN issue-299 94 66 , , PUNCT issue-299 94 67 2015 2015 NUM issue-299 94 68 ) ) PUNCT issue-299 94 69 . . PUNCT issue-299 95 1 analysing analyse VERB issue-299 95 2 statistical statistical ADJ issue-299 95 3 data datum NOUN issue-299 95 4 for for ADP issue-299 95 5 recent recent ADJ issue-299 95 6 years year NOUN issue-299 95 7 , , PUNCT issue-299 95 8 in in ADP issue-299 95 9 our our PRON issue-299 95 10 opinion opinion NOUN issue-299 95 11 , , PUNCT issue-299 95 12 the the DET issue-299 95 13 dynamics dynamic NOUN issue-299 95 14 of of ADP issue-299 95 15 a a DET issue-299 95 16 constant constant ADJ issue-299 95 17 decrease decrease NOUN issue-299 95 18 in in ADP issue-299 95 19 the the DET issue-299 95 20 size size NOUN issue-299 95 21 of of ADP issue-299 95 22 eliminated eliminate VERB issue-299 95 23 financial financial ADJ issue-299 95 24 violations violation NOUN issue-299 95 25 testifies testify VERB issue-299 95 26 to to ADP issue-299 95 27 the the DET issue-299 95 28 insignificant insignificant ADJ issue-299 95 29 effectiveness effectiveness NOUN issue-299 95 30 of of ADP issue-299 95 31 the the DET issue-299 95 32 implemented implement VERB issue-299 95 33 control control NOUN issue-299 95 34 measures measure NOUN issue-299 95 35 . . PUNCT issue-299 96 1 moreover moreover ADV issue-299 96 2 , , PUNCT issue-299 96 3 the the DET issue-299 96 4 number number NOUN issue-299 96 5 of of ADP issue-299 96 6 inspections inspection NOUN issue-299 96 7 in in ADP issue-299 96 8 individual individual ADJ issue-299 96 9 cases case NOUN issue-299 96 10 had have VERB issue-299 96 11 no no DET issue-299 96 12 effect effect NOUN issue-299 96 13 on on ADP issue-299 96 14 the the DET issue-299 96 15 final final ADJ issue-299 96 16 result result NOUN issue-299 96 17 . . PUNCT issue-299 97 1 thus thus ADV issue-299 97 2 , , PUNCT issue-299 97 3 in in ADP issue-299 97 4 particular particular ADJ issue-299 97 5 , , PUNCT issue-299 97 6 the the DET issue-299 97 7 largest large ADJ issue-299 97 8 number number NOUN issue-299 97 9 of of ADP issue-299 97 10 control control NOUN issue-299 97 11 measures measure NOUN issue-299 97 12 for for ADP issue-299 97 13 the the DET issue-299 97 14 research research NOUN issue-299 97 15 period period NOUN issue-299 97 16 of of ADP issue-299 97 17 2011–2017 2011–2017 NUM issue-299 97 18 was be AUX issue-299 97 19 in in ADP issue-299 97 20 2014 2014 NUM issue-299 97 21 and and CCONJ issue-299 97 22 amounted amount VERB issue-299 97 23 to to ADP issue-299 97 24 23802 23802 NUM issue-299 97 25 , , PUNCT issue-299 97 26 while while SCONJ issue-299 97 27 the the DET issue-299 97 28 financial financial ADJ issue-299 97 29 result result NOUN issue-299 97 30 in in ADP issue-299 97 31 the the DET issue-299 97 32 form form NOUN issue-299 97 33 of of ADP issue-299 97 34 elimination elimination NOUN issue-299 97 35 of of ADP issue-299 97 36 financial financial ADJ issue-299 97 37 violations violation NOUN issue-299 97 38 was be AUX issue-299 97 39 only only ADV issue-299 97 40 1.2 1.2 NUM issue-299 97 41 times time NOUN issue-299 97 42 higher high ADJ issue-299 97 43 than than ADP issue-299 97 44 in in ADP issue-299 97 45 2017 2017 NUM issue-299 97 46 , , PUNCT issue-299 97 47 when when SCONJ issue-299 97 48 the the DET issue-299 97 49 number number NOUN issue-299 97 50 of of ADP issue-299 97 51 inspections inspection NOUN issue-299 97 52 carried carry VERB issue-299 97 53 out out ADP issue-299 97 54 was be AUX issue-299 97 55 lower low ADJ issue-299 97 56 than than ADP issue-299 97 57 11 11 NUM issue-299 97 58 times time NOUN issue-299 97 59 ( ( PUNCT issue-299 97 60 state state NOUN issue-299 97 61 audit audit NOUN issue-299 97 62 service service NOUN issue-299 97 63 of of ADP issue-299 97 64 ukraine ukraine NOUN issue-299 97 65 , , PUNCT issue-299 97 66 2016–2017 2016–2017 NUM issue-299 97 67 ) ) PUNCT issue-299 97 68 . . PUNCT issue-299 98 1 it it PRON issue-299 98 2 should should AUX issue-299 98 3 also also ADV issue-299 98 4 be be AUX issue-299 98 5 noted note VERB issue-299 98 6 that that SCONJ issue-299 98 7 throughout throughout ADP issue-299 98 8 the the DET issue-299 98 9 years year NOUN issue-299 98 10 since since SCONJ issue-299 98 11 the the DET issue-299 98 12 establishment establishment NOUN issue-299 98 13 in in ADP issue-299 98 14 1993 1993 NUM issue-299 98 15 of of ADP issue-299 98 16 the the DET issue-299 98 17 first first ADJ issue-299 98 18 body body NOUN issue-299 98 19 that that PRON issue-299 98 20 implemented implement VERB issue-299 98 21 the the DET issue-299 98 22 internal internal ADJ issue-299 98 23 state state NOUN issue-299 98 24 financial financial ADJ issue-299 98 25 control control NOUN issue-299 98 26 ( ( PUNCT issue-299 98 27 state state NOUN issue-299 98 28 control control NOUN issue-299 98 29 and and CCONJ issue-299 98 30 audit audit NOUN issue-299 98 31 service service NOUN issue-299 98 32 of of ADP issue-299 98 33 ukraine ukraine NOUN issue-299 98 34 ) ) PUNCT issue-299 98 35 and and CCONJ issue-299 98 36 to to ADP issue-299 98 37 this this DET issue-299 98 38 day day NOUN issue-299 98 39 , , PUNCT issue-299 98 40 even even ADV issue-299 98 41 in in ADP issue-299 98 42 a a DET issue-299 98 43 slightly slightly ADV issue-299 98 44 reformed reform VERB issue-299 98 45 structure structure NOUN issue-299 98 46 of of ADP issue-299 98 47 the the DET issue-299 98 48 state state NOUN issue-299 98 49 audit audit NOUN issue-299 98 50 service service NOUN issue-299 98 51 , , PUNCT issue-299 98 52 there there PRON issue-299 98 53 is be VERB issue-299 98 54 a a DET issue-299 98 55 significant significant ADJ issue-299 98 56 subjectivity subjectivity NOUN issue-299 98 57 in in ADP issue-299 98 58 the the DET issue-299 98 59 implementation implementation NOUN issue-299 98 60 of of ADP issue-299 98 61 control control NOUN issue-299 98 62 measures measure NOUN issue-299 98 63 . . PUNCT issue-299 99 1 this this PRON issue-299 99 2 is be AUX issue-299 99 3 determined determine VERB issue-299 99 4 by by ADP issue-299 99 5 the the DET issue-299 99 6 very very ADV issue-299 99 7 specific specific ADJ issue-299 99 8 nature nature NOUN issue-299 99 9 of of ADP issue-299 99 10 changes change NOUN issue-299 99 11 and and CCONJ issue-299 99 12 the the DET issue-299 99 13 selective selective ADJ issue-299 99 14 nature nature NOUN issue-299 99 15 of of ADP issue-299 99 16 these these DET issue-299 99 17 processes process NOUN issue-299 99 18 . . PUNCT issue-299 100 1 in in ADP issue-299 100 2 view view NOUN issue-299 100 3 of of ADP issue-299 100 4 the the DET issue-299 100 5 results result NOUN issue-299 100 6 of of ADP issue-299 100 7 the the DET issue-299 100 8 research research NOUN issue-299 100 9 , , PUNCT issue-299 100 10 general general ADJ issue-299 100 11 results result NOUN issue-299 100 12 of of ADP issue-299 100 13 recent recent ADJ issue-299 100 14 years year NOUN issue-299 100 15 are be AUX issue-299 100 16 also also ADV issue-299 100 17 controversial controversial ADJ issue-299 100 18 . . PUNCT issue-299 101 1 at at ADP issue-299 101 2 the the DET issue-299 101 3 same same ADJ issue-299 101 4 time time NOUN issue-299 101 5 , , PUNCT issue-299 101 6 it it PRON issue-299 101 7 is be AUX issue-299 101 8 also also ADV issue-299 101 9 evident evident ADJ issue-299 101 10 that that SCONJ issue-299 101 11 although although SCONJ issue-299 101 12 the the DET issue-299 101 13 existing exist VERB issue-299 101 14 to to ADP issue-299 101 15 2011 2011 NUM issue-299 101 16 approach approach NOUN issue-299 101 17 to to ADP issue-299 101 18 the the DET issue-299 101 19 implementation implementation NOUN issue-299 101 20 of of ADP issue-299 101 21 control control NOUN issue-299 101 22 measures measure NOUN issue-299 101 23 had have VERB issue-299 101 24 a a DET issue-299 101 25 strict strict ADJ issue-299 101 26 administrative administrative ADJ issue-299 101 27 character character NOUN issue-299 101 28 , , PUNCT issue-299 101 29 but but CCONJ issue-299 101 30 was be AUX issue-299 101 31 more more ADV issue-299 101 32 effective effective ADJ issue-299 101 33 , , PUNCT issue-299 101 34 according accord VERB issue-299 101 35 to to ADP issue-299 101 36 statistical statistical ADJ issue-299 101 37 data datum NOUN issue-299 101 38 . . PUNCT issue-299 102 1 so so ADV issue-299 102 2 for for ADP issue-299 102 3 a a DET issue-299 102 4 comparison comparison NOUN issue-299 102 5 , , PUNCT issue-299 102 6 by by ADP issue-299 102 7 the the DET issue-299 102 8 time time NOUN issue-299 102 9 of of ADP issue-299 102 10 the the DET issue-299 102 11 first first ADJ issue-299 102 12 restructuring restructuring NOUN issue-299 102 13 in in ADP issue-299 102 14 2010 2010 NUM issue-299 102 15 , , PUNCT issue-299 102 16 the the DET issue-299 102 17 amount amount NOUN issue-299 102 18 of of ADP issue-299 102 19 eliminated eliminate VERB issue-299 102 20 financial financial ADJ issue-299 102 21 violations violation NOUN issue-299 102 22 was be AUX issue-299 102 23 2.4 2.4 NUM issue-299 102 24 times time NOUN issue-299 102 25 higher high ADJ issue-299 102 26 than than ADP issue-299 102 27 in in ADP issue-299 102 28 2011 2011 NUM issue-299 102 29 ( ( PUNCT issue-299 102 30 when when SCONJ issue-299 102 31 the the DET issue-299 102 32 state state NOUN issue-299 102 33 financial financial ADJ issue-299 102 34 inspection inspection NOUN issue-299 102 35 of of ADP issue-299 102 36 ukraine ukraine NOUN issue-299 102 37 was be AUX issue-299 102 38 created create VERB issue-299 102 39 ) ) PUNCT issue-299 102 40 and and CCONJ issue-299 102 41 25.8 25.8 NUM issue-299 102 42 times time NOUN issue-299 102 43 more more ADJ issue-299 102 44 than than ADP issue-299 102 45 in in ADP issue-299 102 46 2015 2015 NUM issue-299 102 47 . . PUNCT issue-299 103 1 ( ( PUNCT issue-299 103 2 when when SCONJ issue-299 103 3 the the DET issue-299 103 4 state state NOUN issue-299 103 5 audit audit NOUN issue-299 103 6 service service NOUN issue-299 103 7 of of ADP issue-299 103 8 ukraine ukraine NOUN issue-299 103 9 operating operate VERB issue-299 103 10 today today NOUN issue-299 103 11 was be AUX issue-299 103 12 created create VERB issue-299 103 13 ) ) PUNCT issue-299 103 14 ( ( PUNCT issue-299 103 15 state state NOUN issue-299 103 16 financial financial ADJ issue-299 103 17 inspection inspection NOUN issue-299 103 18 of of ADP issue-299 103 19 ukraine ukraine NOUN issue-299 103 20 , , PUNCT issue-299 103 21 2011 2011 NUM issue-299 103 22 – – PUNCT issue-299 103 23 2013 2013 NUM issue-299 103 24 ; ; PUNCT issue-299 103 25 state state NOUN issue-299 103 26 audit audit NOUN issue-299 103 27 service service NOUN issue-299 103 28 of of ADP issue-299 103 29 ukraine ukraine NOUN issue-299 103 30 , , PUNCT issue-299 103 31 2016–2017 2016–2017 NUM issue-299 103 32 ) ) PUNCT issue-299 103 33 . . PUNCT issue-299 104 1 thus thus ADV issue-299 104 2 , , PUNCT issue-299 104 3 we we PRON issue-299 104 4 can can AUX issue-299 104 5 conclude conclude VERB issue-299 104 6 that that SCONJ issue-299 104 7 the the DET issue-299 104 8 effectiveness effectiveness NOUN issue-299 104 9 of of ADP issue-299 104 10 state state NOUN issue-299 104 11 control control NOUN issue-299 104 12 is be AUX issue-299 104 13 rapidly rapidly ADV issue-299 104 14 reducing reduce VERB issue-299 104 15 , , PUNCT issue-299 104 16 which which PRON issue-299 104 17 may may AUX issue-299 104 18 be be AUX issue-299 104 19 quite quite ADV issue-299 104 20 dangerous dangerous ADJ issue-299 104 21 in in ADP issue-299 104 22 terms term NOUN issue-299 104 23 of of ADP issue-299 104 24 a a DET issue-299 104 25 slowdown slowdown NOUN issue-299 104 26 of of ADP issue-299 104 27 the the DET issue-299 104 28 economy economy NOUN issue-299 104 29 , , PUNCT issue-299 104 30 despite despite SCONJ issue-299 104 31 some some DET issue-299 104 32 reduction reduction NOUN issue-299 104 33 , , PUNCT issue-299 104 34 but but CCONJ issue-299 104 35 still still ADV issue-299 104 36 a a DET issue-299 104 37 significant significant ADJ issue-299 104 38 level level NOUN issue-299 104 39 of of ADP issue-299 104 40 corruption corruption NOUN issue-299 104 41 . . PUNCT issue-299 105 1 however however ADV issue-299 105 2 , , PUNCT issue-299 105 3 quantitative quantitative ADJ issue-299 105 4 results result NOUN issue-299 105 5 are be AUX issue-299 105 6 not not PART issue-299 105 7 such such ADJ issue-299 105 8 as as ADP issue-299 105 9 to to PART issue-299 105 10 exclusively exclusively ADV issue-299 105 11 characterize characterize VERB issue-299 105 12 the the DET issue-299 105 13 current current ADJ issue-299 105 14 state state NOUN issue-299 105 15 of of ADP issue-299 105 16 state state PROPN issue-299 105 17 financial financial ADJ issue-299 105 18 control control NOUN issue-299 105 19 , , PUNCT issue-299 105 20 as as ADV issue-299 105 21 well well ADV issue-299 105 22 as as ADP issue-299 105 23 changes change NOUN issue-299 105 24 that that PRON issue-299 105 25 take take VERB issue-299 105 26 place place NOUN issue-299 105 27 in in ADP issue-299 105 28 this this DET issue-299 105 29 area area NOUN issue-299 105 30 . . PUNCT issue-299 106 1 this this PRON issue-299 106 2 is be AUX issue-299 106 3 associated associate VERB issue-299 106 4 with with ADP issue-299 106 5 the the DET issue-299 106 6 fact fact NOUN issue-299 106 7 that that SCONJ issue-299 106 8 the the DET issue-299 106 9 reform reform NOUN issue-299 106 10 of of ADP issue-299 106 11 state state NOUN issue-299 106 12 financial financial ADJ issue-299 106 13 control control NOUN issue-299 106 14 is be AUX issue-299 106 15 not not PART issue-299 106 16 a a DET issue-299 106 17 separate separate ADJ issue-299 106 18 process process NOUN issue-299 106 19 , , PUNCT issue-299 106 20 but but CCONJ issue-299 106 21 only only ADV issue-299 106 22 one one NUM issue-299 106 23 of of ADP issue-299 106 24 the the DET issue-299 106 25 components component NOUN issue-299 106 26 of of ADP issue-299 106 27 gradual gradual ADJ issue-299 106 28 introduction introduction NOUN issue-299 106 29 of of ADP issue-299 106 30 the the DET issue-299 106 31 latest late ADJ issue-299 106 32 changes change NOUN issue-299 106 33 in in ADP issue-299 106 34 the the DET issue-299 106 35 area area NOUN issue-299 106 36 of of ADP issue-299 106 37 efficient efficient ADJ issue-299 106 38 allocation allocation NOUN issue-299 106 39 of of ADP issue-299 106 40 budget budget NOUN issue-299 106 41 funds fund NOUN issue-299 106 42 . . PUNCT issue-299 107 1 positive positive ADJ issue-299 107 2 changes change NOUN issue-299 107 3 , , PUNCT issue-299 107 4 in in ADP issue-299 107 5 particular particular ADJ issue-299 107 6 , , PUNCT issue-299 107 7 in in ADP issue-299 107 8 launching launch VERB issue-299 107 9 the the DET issue-299 107 10 electronic electronic ADJ issue-299 107 11 public public ADJ issue-299 107 12 procurement procurement NOUN issue-299 107 13 system system NOUN issue-299 107 14 , , PUNCT issue-299 107 15 in in ADP issue-299 107 16 case case NOUN issue-299 107 17 of of ADP issue-299 107 18 further further ADJ issue-299 107 19 comprehensive comprehensive ADJ issue-299 107 20 implementation implementation NOUN issue-299 107 21 and and CCONJ issue-299 107 22 expansion expansion NOUN issue-299 107 23 , , PUNCT issue-299 107 24 will will AUX issue-299 107 25 have have VERB issue-299 107 26 a a DET issue-299 107 27 direct direct ADJ issue-299 107 28 impact impact NOUN issue-299 107 29 on on ADP issue-299 107 30 changing change VERB issue-299 107 31 the the DET issue-299 107 32 approaches approach NOUN issue-299 107 33 to to ADP issue-299 107 34 conducting conduct VERB issue-299 107 35 financial financial ADJ issue-299 107 36 audits audits NOUN issue-299 107 37 of of ADP issue-299 107 38 business business NOUN issue-299 107 39 entities entity NOUN issue-299 107 40 that that PRON issue-299 107 41 participate participate VERB issue-299 107 42 in in ADP issue-299 107 43 this this DET issue-299 107 44 system system NOUN issue-299 107 45 . . PUNCT issue-299 108 1 such such ADJ issue-299 108 2 changes change NOUN issue-299 108 3 , , PUNCT issue-299 108 4 among among ADP issue-299 108 5 other other ADJ issue-299 108 6 things thing NOUN issue-299 108 7 , , PUNCT issue-299 108 8 will will AUX issue-299 108 9 contribute contribute VERB issue-299 108 10 to to ADP issue-299 108 11 the the DET issue-299 108 12 gradual gradual ADJ issue-299 108 13 reduction reduction NOUN issue-299 108 14 of of ADP issue-299 108 15 the the DET issue-299 108 16 subjective subjective ADJ issue-299 108 17 influence influence NOUN issue-299 108 18 on on ADP issue-299 108 19 the the DET issue-299 108 20 audit audit NOUN issue-299 108 21 process process NOUN issue-299 108 22 . . PUNCT issue-299 109 1 at at ADP issue-299 109 2 the the DET issue-299 109 3 same same ADJ issue-299 109 4 time time NOUN issue-299 109 5 , , PUNCT issue-299 109 6 these these DET issue-299 109 7 changes change NOUN issue-299 109 8 can can AUX issue-299 109 9 be be AUX issue-299 109 10 realized realize VERB issue-299 109 11 with with ADP issue-299 109 12 the the DET issue-299 109 13 implementation implementation NOUN issue-299 109 14 of of ADP issue-299 109 15 further further ADJ issue-299 109 16 measures measure NOUN issue-299 109 17 to to PART issue-299 109 18 reform reform VERB issue-299 109 19 all all DET issue-299 109 20 branches branch NOUN issue-299 109 21 of of ADP issue-299 109 22 state state NOUN issue-299 109 23 power power NOUN issue-299 109 24 and and CCONJ issue-299 109 25 their their PRON issue-299 109 26 key key ADJ issue-299 109 27 elements element NOUN issue-299 109 28 . . PUNCT issue-299 110 1 5 5 X issue-299 110 2 . . X issue-299 110 3 conclusions conclusion NOUN issue-299 110 4 the the DET issue-299 110 5 study study NOUN issue-299 110 6 of of ADP issue-299 110 7 the the DET issue-299 110 8 role role NOUN issue-299 110 9 and and CCONJ issue-299 110 10 significance significance NOUN issue-299 110 11 of of ADP issue-299 110 12 subjects subject NOUN issue-299 110 13 of of ADP issue-299 110 14 internal internal ADJ issue-299 110 15 state state NOUN issue-299 110 16 control control NOUN issue-299 110 17 over over ADP issue-299 110 18 the the DET issue-299 110 19 system system NOUN issue-299 110 20 of of ADP issue-299 110 21 public public ADJ issue-299 110 22 finances finance NOUN issue-299 110 23 has have AUX issue-299 110 24 made make VERB issue-299 110 25 it it PRON issue-299 110 26 possible possible ADJ issue-299 110 27 to to PART issue-299 110 28 draw draw VERB issue-299 110 29 the the DET issue-299 110 30 following following ADJ issue-299 110 31 conclusions conclusion NOUN issue-299 110 32 : : PUNCT issue-299 110 33 – – PUNCT issue-299 110 34 state state NOUN issue-299 110 35 financial financial ADJ issue-299 110 36 control control NOUN issue-299 110 37 plays play VERB issue-299 110 38 an an DET issue-299 110 39 important important ADJ issue-299 110 40 role role NOUN issue-299 110 41 in in ADP issue-299 110 42 increasing increase VERB issue-299 110 43 the the DET issue-299 110 44 efficiency efficiency NOUN issue-299 110 45 of of ADP issue-299 110 46 distribution distribution NOUN issue-299 110 47 and and CCONJ issue-299 110 48 redistribution redistribution NOUN issue-299 110 49 of of ADP issue-299 110 50 budget budget NOUN issue-299 110 51 funds fund NOUN issue-299 110 52 , , PUNCT issue-299 110 53 while while SCONJ issue-299 110 54 internal internal ADJ issue-299 110 55 state state NOUN issue-299 110 56 financial financial ADJ issue-299 110 57 control control NOUN issue-299 110 58 is be AUX issue-299 110 59 the the DET issue-299 110 60 basis basis NOUN issue-299 110 61 , , PUNCT issue-299 110 62 on on ADP issue-299 110 63 which which PRON issue-299 110 64 the the DET issue-299 110 65 whole whole ADJ issue-299 110 66 system system NOUN issue-299 110 67 of of ADP issue-299 110 68 state state NOUN issue-299 110 69 finance finance NOUN issue-299 110 70 management management NOUN issue-299 110 71 is be AUX issue-299 110 72 built build VERB issue-299 110 73 ; ; PUNCT issue-299 110 74 – – PUNCT issue-299 110 75 the the DET issue-299 110 76 domestic domestic ADJ issue-299 110 77 system system NOUN issue-299 110 78 of of ADP issue-299 110 79 internal internal ADJ issue-299 110 80 financial financial ADJ issue-299 110 81 control control NOUN issue-299 110 82 has have VERB issue-299 110 83 the the DET issue-299 110 84 essential essential ADJ issue-299 110 85 level level NOUN issue-299 110 86 of of ADP issue-299 110 87 subjectivity subjectivity NOUN issue-299 110 88 , , PUNCT issue-299 110 89 which which PRON issue-299 110 90 for for ADP issue-299 110 91 a a DET issue-299 110 92 long long ADJ issue-299 110 93 period period NOUN issue-299 110 94 of of ADP issue-299 110 95 time time NOUN issue-299 110 96 was be AUX issue-299 110 97 conditioned condition VERB issue-299 110 98 by by ADP issue-299 110 99 the the DET issue-299 110 100 approach approach NOUN issue-299 110 101 to to ADP issue-299 110 102 audits audits NOUN issue-299 110 103 , , PUNCT issue-299 110 104 the the DET issue-299 110 105 content content NOUN issue-299 110 106 of of ADP issue-299 110 107 which which PRON issue-299 110 108 was be AUX issue-299 110 109 reflected reflect VERB issue-299 110 110 in in ADP issue-299 110 111 the the DET issue-299 110 112 coverage coverage NOUN issue-299 110 113 of of ADP issue-299 110 114 as as ADV issue-299 110 115 many many ADJ issue-299 110 116 economic economic ADJ issue-299 110 117 entities entity NOUN issue-299 110 118 as as ADP issue-299 110 119 possible possible ADJ issue-299 110 120 ; ; PUNCT issue-299 110 121 – – PUNCT issue-299 110 122 according accord VERB issue-299 110 123 to to ADP issue-299 110 124 statistical statistical ADJ issue-299 110 125 indicators indicator NOUN issue-299 110 126 , , PUNCT issue-299 110 127 before before ADP issue-299 110 128 the the DET issue-299 110 129 first first ADJ issue-299 110 130 reformation reformation NOUN issue-299 110 131 in in ADP issue-299 110 132 2011 2011 NUM issue-299 110 133 , , PUNCT issue-299 110 134 internal internal ADJ issue-299 110 135 state state NOUN issue-299 110 136 financial financial ADJ issue-299 110 137 control control NOUN issue-299 110 138 was be AUX issue-299 110 139 the the DET issue-299 110 140 most most ADV issue-299 110 141 effective effective ADJ issue-299 110 142 , , PUNCT issue-299 110 143 which which PRON issue-299 110 144 , , PUNCT issue-299 110 145 in in ADP issue-299 110 146 particular particular ADJ issue-299 110 147 , , PUNCT issue-299 110 148 is be AUX issue-299 110 149 testified testify VERB issue-299 110 150 by by ADP issue-299 110 151 the the DET issue-299 110 152 elimination elimination NOUN issue-299 110 153 of of ADP issue-299 110 154 financial financial ADJ issue-299 110 155 violations violation NOUN issue-299 110 156 , , PUNCT issue-299 110 157 along along ADP issue-299 110 158 with with ADP issue-299 110 159 this this PRON issue-299 110 160 , , PUNCT issue-299 110 161 although although SCONJ issue-299 110 162 the the DET issue-299 110 163 transition transition NOUN issue-299 110 164 to to ADP issue-299 110 165 new new ADJ issue-299 110 166 standards standard NOUN issue-299 110 167 of of ADP issue-299 110 168 inspections inspection NOUN issue-299 110 169 in in ADP issue-299 110 170 order order NOUN issue-299 110 171 to to PART issue-299 110 172 deregulate deregulate VERB issue-299 110 173 and and CCONJ issue-299 110 174 reduce reduce VERB issue-299 110 175 the the DET issue-299 110 176 level level NOUN issue-299 110 177 of of ADP issue-299 110 178 subjectivity subjectivity NOUN issue-299 110 179 is be AUX issue-299 110 180 less less ADV issue-299 110 181 effective effective ADJ issue-299 110 182 but but CCONJ issue-299 110 183 more more ADV issue-299 110 184 transparent transparent ADJ issue-299 110 185 ; ; PUNCT issue-299 110 186 – – PUNCT issue-299 110 187 the the DET issue-299 110 188 lowest low ADJ issue-299 110 189 , , PUNCT issue-299 110 190 according accord VERB issue-299 110 191 to to ADP issue-299 110 192 the the DET issue-299 110 193 statistical statistical ADJ issue-299 110 194 indicators indicator NOUN issue-299 110 195 , , PUNCT issue-299 110 196 is be AUX issue-299 110 197 an an DET issue-299 110 198 indicator indicator NOUN issue-299 110 199 of of ADP issue-299 110 200 elimination elimination NOUN issue-299 110 201 of of ADP issue-299 110 202 financial financial ADJ issue-299 110 203 violations violation NOUN issue-299 110 204 in in ADP issue-299 110 205 recent recent ADJ issue-299 110 206 years year NOUN issue-299 110 207 , , PUNCT issue-299 110 208 as as ADV issue-299 110 209 well well ADV issue-299 110 210 , , PUNCT issue-299 110 211 the the DET issue-299 110 212 number number NOUN issue-299 110 213 of of ADP issue-299 110 214 financial financial ADJ issue-299 110 215 audits audits NOUN issue-299 110 216 itself itself PRON issue-299 110 217 has have AUX issue-299 110 218 also also ADV issue-299 110 219 significantly significantly ADV issue-299 110 220 decreased decrease VERB issue-299 110 221 . . PUNCT issue-299 111 1 at at ADP issue-299 111 2 the the DET issue-299 111 3 same same ADJ issue-299 111 4 time time NOUN issue-299 111 5 , , PUNCT issue-299 111 6 such such ADJ issue-299 111 7 changes change NOUN issue-299 111 8 may may AUX issue-299 111 9 also also ADV issue-299 111 10 be be AUX issue-299 111 11 related relate VERB issue-299 111 12 to to ADP issue-299 111 13 another another DET issue-299 111 14 stage stage NOUN issue-299 111 15 of of ADP issue-299 111 16 the the DET issue-299 111 17 reform reform NOUN issue-299 111 18 of of ADP issue-299 111 19 the the DET issue-299 111 20 subject subject NOUN issue-299 111 21 of of ADP issue-299 111 22 internal internal ADJ issue-299 111 23 state state NOUN issue-299 111 24 control control NOUN issue-299 111 25 in in ADP issue-299 111 26 2015 2015 NUM issue-299 111 27 , , PUNCT issue-299 111 28 which which PRON issue-299 111 29 resulted result VERB issue-299 111 30 in in ADP issue-299 111 31 the the DET issue-299 111 32 creation creation NOUN issue-299 111 33 of of ADP issue-299 111 34 the the DET issue-299 111 35 state state NOUN issue-299 111 36 audit audit NOUN issue-299 111 37 service service NOUN issue-299 111 38 of of ADP issue-299 111 39 ukraine ukraine NOUN issue-299 111 40 , , PUNCT issue-299 111 41 which which DET issue-299 111 42 number number NOUN issue-299 111 43 of of ADP issue-299 111 44 employees employee NOUN issue-299 111 45 , , PUNCT issue-299 111 46 as as SCONJ issue-299 111 47 compared compare VERB issue-299 111 48 with with ADP issue-299 111 49 previous previous ADJ issue-299 111 50 years year NOUN issue-299 111 51 , , PUNCT issue-299 111 52 was be AUX issue-299 111 53 significantly significantly ADV issue-299 111 54 reduced reduce VERB issue-299 111 55 . . PUNCT issue-299 112 1 the the DET issue-299 112 2 prospect prospect NOUN issue-299 112 3 of of ADP issue-299 112 4 a a DET issue-299 112 5 further further ADJ issue-299 112 6 study study NOUN issue-299 112 7 of of ADP issue-299 112 8 the the DET issue-299 112 9 topic topic NOUN issue-299 112 10 is be AUX issue-299 112 11 to to PART issue-299 112 12 determine determine VERB issue-299 112 13 milestones milestone NOUN issue-299 112 14 of of ADP issue-299 112 15 the the DET issue-299 112 16 completion completion NOUN issue-299 112 17 of of ADP issue-299 112 18 the the DET issue-299 112 19 transition transition NOUN issue-299 112 20 of of ADP issue-299 112 21 the the DET issue-299 112 22 existing exist VERB issue-299 112 23 system system NOUN issue-299 112 24 of of ADP issue-299 112 25 state state NOUN issue-299 112 26 financial financial ADJ issue-299 112 27 control control NOUN issue-299 112 28 in in ADP issue-299 112 29 ukraine ukraine NOUN issue-299 112 30 to to ADP issue-299 112 31 european european ADJ issue-299 112 32 standards standard NOUN issue-299 112 33 of of ADP issue-299 112 34 transparency transparency NOUN issue-299 112 35 and and CCONJ issue-299 112 36 quality quality NOUN issue-299 112 37 of of ADP issue-299 112 38 implementation implementation NOUN issue-299 112 39 of of ADP issue-299 112 40 functions function NOUN issue-299 112 41 entrusted entrust VERB issue-299 112 42 to to ADP issue-299 112 43 it it PRON issue-299 112 44 . . PUNCT issue-299 113 1 it it PRON issue-299 113 2 is be AUX issue-299 113 3 also also ADV issue-299 113 4 promising promise VERB issue-299 113 5 to to PART issue-299 113 6 study study VERB issue-299 113 7 the the DET issue-299 113 8 influence influence NOUN issue-299 113 9 of of ADP issue-299 113 10 external external ADJ issue-299 113 11 factors factor NOUN issue-299 113 12 on on ADP issue-299 113 13 changes change NOUN issue-299 113 14 in in ADP issue-299 113 15 the the DET issue-299 113 16 system system NOUN issue-299 113 17 of of ADP issue-299 113 18 state state NOUN issue-299 113 19 financial financial ADJ issue-299 113 20 control control NOUN issue-299 113 21 , , PUNCT issue-299 113 22 which which PRON issue-299 113 23 , , PUNCT issue-299 113 24 on on ADP issue-299 113 25 the the DET issue-299 113 26 other other ADJ issue-299 113 27 hand hand NOUN issue-299 113 28 , , PUNCT issue-299 113 29 determines determine VERB issue-299 113 30 the the DET issue-299 113 31 further further ADJ issue-299 113 32 vector vector NOUN issue-299 113 33 of of ADP issue-299 113 34 such such ADJ issue-299 113 35 changes change NOUN issue-299 113 36 . . PUNCT issue-299 114 1 baltic baltic PROPN issue-299 114 2 journal journal PROPN issue-299 114 3 of of ADP issue-299 114 4 economic economic ADJ issue-299 114 5 studies study NOUN issue-299 114 6 303 303 NUM issue-299 114 7 vol vol NOUN issue-299 114 8 . . PUNCT issue-299 115 1 3 3 NUM issue-299 115 2 , , PUNCT issue-299 115 3 no no INTJ issue-299 115 4 . . NOUN issue-299 115 5 5 5 NUM issue-299 115 6 , , PUNCT issue-299 115 7 2017 2017 NUM issue-299 115 8 references reference NOUN issue-299 115 9 : : PUNCT issue-299 115 10 stefaniuk stefaniuk NOUN issue-299 115 11 , , PUNCT issue-299 115 12 i. i. PROPN issue-299 115 13 ( ( PUNCT issue-299 115 14 2011 2011 NUM issue-299 115 15 ) ) PUNCT issue-299 115 16 . . PUNCT issue-299 116 1 derzhavnyi derzhavnyi PROPN issue-299 116 2 finansovyi finansovyi PROPN issue-299 116 3 kontrol kontrol PROPN issue-299 116 4 : : PUNCT issue-299 116 5 klasyfikatsiini klasyfikatsiini AUX issue-299 116 6 kharakterystyky kharakterystyky VERB issue-299 116 7 [ [ X issue-299 116 8 state state NOUN issue-299 116 9 financial financial ADJ issue-299 116 10 control control NOUN issue-299 116 11 : : PUNCT issue-299 116 12 classification classification NOUN issue-299 116 13 characteristics characteristic NOUN issue-299 116 14 ] ] PUNCT issue-299 116 15 . . PUNCT issue-299 117 1 herald herald PROPN issue-299 117 2 of of ADP issue-299 117 3 kyiv kyiv PROPN issue-299 117 4 national national PROPN issue-299 117 5 university university PROPN issue-299 117 6 of of ADP issue-299 117 7 trade trade NOUN issue-299 117 8 and and CCONJ issue-299 117 9 economy economy NOUN issue-299 117 10 , , PUNCT issue-299 117 11 no no INTJ issue-299 117 12 . . NOUN issue-299 117 13 4 4 NUM issue-299 117 14 , , PUNCT issue-299 117 15 pp pp ADJ issue-299 117 16 . . PUNCT issue-299 118 1 42 42 NUM issue-299 118 2 - - SYM issue-299 118 3 51 51 NUM issue-299 118 4 . . PUNCT issue-299 119 1 ( ( PUNCT issue-299 119 2 in in ADP issue-299 119 3 ukrainian ukrainian ADJ issue-299 119 4 ) ) PUNCT issue-299 119 5 konstytutsiia konstytutsiia VERB issue-299 119 6 ukrainy ukrainy ADJ issue-299 119 7 ( ( PUNCT issue-299 119 8 1996 1996 NUM issue-299 119 9 ) ) PUNCT issue-299 119 10 . . PUNCT issue-299 120 1 [ [ X issue-299 120 2 constitution constitution NOUN issue-299 120 3 of of ADP issue-299 120 4 ukraine ukraine NOUN issue-299 120 5 , , PUNCT issue-299 120 6 as as ADP issue-299 120 7 for for ADP issue-299 120 8 20 20 NUM issue-299 120 9 january january PROPN issue-299 120 10 , , PUNCT issue-299 120 11 2018 2018 NUM issue-299 120 12 . . PUNCT issue-299 120 13 codified codify VERB issue-299 120 14 text text NOUN issue-299 120 15 ] ] PUNCT issue-299 120 16 . . PUNCT issue-299 121 1 retrieved retrieve VERB issue-299 121 2 from from ADP issue-299 121 3 : : PUNCT issue-299 121 4 http://zakon3.rada.gov.ua/laws/show/254%d0%ba/96-%d0%b2%d1%80/page2 http://zakon3.rada.gov.ua/laws/show/254%d0%ba/96-%d0%b2%d1%80/page2 PROPN issue-299 121 5 ( ( PUNCT issue-299 121 6 accessed access VERB issue-299 121 7 20 20 NUM issue-299 121 8 january january NOUN issue-299 121 9 2018 2018 NUM issue-299 121 10 ) ) PUNCT issue-299 122 1 ( ( PUNCT issue-299 122 2 in in ADP issue-299 122 3 ukrainian ukrainian ADJ issue-299 122 4 ) ) PUNCT issue-299 122 5 polishchuk polishchuk NOUN issue-299 122 6 , , PUNCT issue-299 122 7 v. v. PROPN issue-299 123 1 v. v. PROPN issue-299 123 2 ( ( PUNCT issue-299 123 3 2014 2014 NUM issue-299 123 4 ) ) PUNCT issue-299 123 5 . . PUNCT issue-299 124 1 napryamky napryamky PROPN issue-299 124 2 udoskonalennya udoskonalennya PROPN issue-299 124 3 systemy systemy PROPN issue-299 124 4 derzhavnoho derzhavnoho PROPN issue-299 124 5 finansovoho finansovoho PROPN issue-299 124 6 kontrolyu kontrolyu NOUN issue-299 124 7 : : PUNCT issue-299 124 8 vprovadzhennya vprovadzhennya VERB issue-299 124 9 stratehichnoho stratehichnoho PROPN issue-299 124 10 audytu audytu PROPN issue-299 125 1 [ [ X issue-299 125 2 ways way NOUN issue-299 125 3 of of ADP issue-299 125 4 state state NOUN issue-299 125 5 financial financial ADJ issue-299 125 6 control control NOUN issue-299 125 7 system system NOUN issue-299 125 8 improvement improvement NOUN issue-299 125 9 : : PUNCT issue-299 125 10 strategic strategic ADJ issue-299 125 11 audit audit NOUN issue-299 125 12 implementation implementation NOUN issue-299 125 13 ] ] PUNCT issue-299 125 14 . . PUNCT issue-299 126 1 public public ADJ issue-299 126 2 management management NOUN issue-299 126 3 : : PUNCT issue-299 126 4 theory theory NOUN issue-299 126 5 and and CCONJ issue-299 126 6 practice practice NOUN issue-299 126 7 , , PUNCT issue-299 126 8 no no INTJ issue-299 126 9 . . NOUN issue-299 126 10 1 1 NUM issue-299 126 11 , , PUNCT issue-299 126 12 pp pp ADJ issue-299 126 13 . . PUNCT issue-299 127 1 145 145 NUM issue-299 127 2 - - SYM issue-299 127 3 149 149 NUM issue-299 127 4 ( ( PUNCT issue-299 127 5 in in ADP issue-299 127 6 ukrainian ukrainian ADJ issue-299 127 7 ) ) PUNCT issue-299 127 8 pro pro ADJ issue-299 127 9 utvorennia utvorennia PROPN issue-299 127 10 dergavnoi dergavnoi PROPN issue-299 127 11 auditorskoi auditorskoi PROPN issue-299 127 12 slugbu slugbu PROPN issue-299 127 13 . . PUNCT issue-299 127 14 postanova postanova PROPN issue-299 127 15 kabinetu kabinetu PROPN issue-299 127 16 ministrov ministrov PROPN issue-299 127 17 ukrainy ukrainy ADJ issue-299 127 18 vid vid NOUN issue-299 127 19 28.10.2015 28.10.2015 NUM issue-299 127 20 № № ADP issue-299 127 21 868 868 NUM issue-299 127 22 [ [ PUNCT issue-299 127 23 concerning concern VERB issue-299 127 24 state state NOUN issue-299 127 25 auditing auditing NOUN issue-299 127 26 service service NOUN issue-299 127 27 establishing establishing NOUN issue-299 127 28 . . PUNCT issue-299 128 1 cabinet cabinet NOUN issue-299 128 2 of of ADP issue-299 128 3 ministers minister NOUN issue-299 128 4 of of ADP issue-299 128 5 ukraine ukraine PROPN issue-299 128 6 directive directive NOUN issue-299 128 7 of of ADP issue-299 128 8 october october PROPN issue-299 128 9 28 28 NUM issue-299 128 10 , , PUNCT issue-299 128 11 2015 2015 NUM issue-299 128 12 № № NUM issue-299 128 13 868 868 NUM issue-299 128 14 ] ] PUNCT issue-299 128 15 . . PUNCT issue-299 129 1 retrieved retrieve VERB issue-299 129 2 from from ADP issue-299 129 3 : : PUNCT issue-299 129 4 http://zakon2.rada.gov.ua/laws/show/868-2015-%d0%bf http://zakon2.rada.gov.ua/laws/show/868-2015-%d0%bf PROPN issue-299 129 5 . . PUNCT issue-299 130 1 ( ( PUNCT issue-299 130 2 accessed access VERB issue-299 130 3 20 20 NUM issue-299 130 4 january january NOUN issue-299 130 5 2018 2018 NUM issue-299 130 6 ) ) PUNCT issue-299 130 7 ( ( PUNCT issue-299 130 8 in in ADP issue-299 130 9 ukrainian ukrainian ADJ issue-299 130 10 ) ) PUNCT issue-299 130 11 zvit zvit ADJ issue-299 130 12 pro pro X issue-299 130 13 resultaty resultaty NOUN issue-299 130 14 diyalnosti diyalnosti PROPN issue-299 130 15 dergfininspectsii dergfininspectsii PROPN issue-299 130 16 ta ta AUX issue-299 130 17 ii ii PROPN issue-299 130 18 territorialnyh territorialnyh PROPN issue-299 130 19 organiv organiv VERB issue-299 131 1 za za PROPN issue-299 131 2 2011 2011 NUM issue-299 131 3 rik rik PROPN issue-299 131 4 ( ( PUNCT issue-299 131 5 stanom stanom NOUN issue-299 131 6 na na ADP issue-299 131 7 31.12.2011 31.12.2011 NUM issue-299 131 8 ) ) PUNCT issue-299 132 1 [ [ X issue-299 132 2 state state NOUN issue-299 132 3 financial financial ADJ issue-299 132 4 inspection inspection NOUN issue-299 132 5 and and CCONJ issue-299 132 6 its its PRON issue-299 132 7 regional regional ADJ issue-299 132 8 divisions division NOUN issue-299 132 9 performance performance NOUN issue-299 132 10 , , PUNCT issue-299 132 11 2011 2011 NUM issue-299 132 12 final final ADJ issue-299 132 13 report report NOUN issue-299 132 14 as as ADP issue-299 132 15 of of ADP issue-299 132 16 december december PROPN issue-299 132 17 31 31 NUM issue-299 132 18 , , PUNCT issue-299 132 19 2011 2011 NUM issue-299 132 20 ] ] PUNCT issue-299 132 21 . . PUNCT issue-299 133 1 retrieved retrieve VERB issue-299 133 2 from from ADP issue-299 133 3 : : PUNCT issue-299 133 4 http://www.dkrs.gov.ua/kru/uk/publish/article/83794 http://www.dkrs.gov.ua/kru/uk/publish/article/83794 PROPN issue-299 133 5 . . PUNCT issue-299 134 1 ( ( PUNCT issue-299 134 2 in in ADP issue-299 134 3 ukrainian ukrainian ADJ issue-299 134 4 ) ) PUNCT issue-299 134 5 zvit zvit ADJ issue-299 134 6 pro pro X issue-299 134 7 resultaty resultaty NOUN issue-299 134 8 diyalnosti diyalnosti PROPN issue-299 134 9 dergfininspectsii dergfininspectsii PROPN issue-299 134 10 ta ta AUX issue-299 134 11 ii ii PROPN issue-299 134 12 territorialnyh territorialnyh PROPN issue-299 134 13 organiv organiv VERB issue-299 134 14 za za PROPN issue-299 134 15 2012 2012 NUM issue-299 134 16 rik rik PROPN issue-299 134 17 ( ( PUNCT issue-299 134 18 stanom stanom NOUN issue-299 134 19 na na NOUN issue-299 134 20 31.12.2012 31.12.2012 NUM issue-299 134 21 ) ) PUNCT issue-299 135 1 [ [ X issue-299 135 2 state state NOUN issue-299 135 3 financial financial ADJ issue-299 135 4 inspection inspection NOUN issue-299 135 5 and and CCONJ issue-299 135 6 its its PRON issue-299 135 7 regional regional ADJ issue-299 135 8 divisions division NOUN issue-299 135 9 performance performance NOUN issue-299 135 10 , , PUNCT issue-299 135 11 2012 2012 NUM issue-299 135 12 final final ADJ issue-299 135 13 report report NOUN issue-299 135 14 as as ADP issue-299 135 15 of of ADP issue-299 135 16 december december PROPN issue-299 135 17 31 31 NUM issue-299 135 18 , , PUNCT issue-299 135 19 2012 2012 NUM issue-299 135 20 ] ] PUNCT issue-299 135 21 . . PUNCT issue-299 136 1 retrieved retrieve VERB issue-299 136 2 from from ADP issue-299 136 3 : : PUNCT issue-299 136 4 http://www.dkrs.gov.ua/kru/uk/publish/article/96310 http://www.dkrs.gov.ua/kru/uk/publish/article/96310 PROPN issue-299 136 5 . . PUNCT issue-299 137 1 ( ( PUNCT issue-299 137 2 in in ADP issue-299 137 3 ukrainian ukrainian ADJ issue-299 137 4 ) ) PUNCT issue-299 137 5 zvit zvit ADJ issue-299 137 6 pro pro X issue-299 137 7 resultaty resultaty NOUN issue-299 137 8 diyalnosti diyalnosti PROPN issue-299 137 9 dergfininspectsii dergfininspectsii PROPN issue-299 137 10 ta ta AUX issue-299 137 11 ii ii PROPN issue-299 137 12 territorialnyh territorialnyh PROPN issue-299 137 13 organiv organiv VERB issue-299 137 14 za za PROPN issue-299 137 15 2013 2013 NUM issue-299 137 16 rik rik PROPN issue-299 137 17 ( ( PUNCT issue-299 137 18 stanom stanom NOUN issue-299 137 19 na na NOUN issue-299 137 20 31.12.2013 31.12.2013 NUM issue-299 137 21 ) ) PUNCT issue-299 138 1 [ [ X issue-299 138 2 state state NOUN issue-299 138 3 financial financial ADJ issue-299 138 4 inspection inspection NOUN issue-299 138 5 and and CCONJ issue-299 138 6 its its PRON issue-299 138 7 regional regional ADJ issue-299 138 8 divisions division NOUN issue-299 138 9 performance performance NOUN issue-299 138 10 , , PUNCT issue-299 138 11 2013 2013 NUM issue-299 138 12 final final ADJ issue-299 138 13 report report NOUN issue-299 138 14 as as ADP issue-299 138 15 of of ADP issue-299 138 16 december december PROPN issue-299 138 17 31 31 NUM issue-299 138 18 , , PUNCT issue-299 138 19 2013 2013 NUM issue-299 138 20 ] ] PUNCT issue-299 138 21 . . PUNCT issue-299 139 1 retrieved retrieve VERB issue-299 139 2 from from ADP issue-299 139 3 : : PUNCT issue-299 139 4 http://www.dkrs.gov.ua/kru/uk/publish/article/96310 http://www.dkrs.gov.ua/kru/uk/publish/article/96310 PROPN issue-299 139 5 . . PUNCT issue-299 140 1 ( ( PUNCT issue-299 140 2 in in ADP issue-299 140 3 ukrainian ukrainian ADJ issue-299 140 4 ) ) PUNCT issue-299 140 5 zvit zvit ADJ issue-299 140 6 pro pro X issue-299 140 7 resultaty resultaty NOUN issue-299 140 8 diyalnosti diyalnosti PROPN issue-299 140 9 dergfininspectsii dergfininspectsii PROPN issue-299 140 10 ta ta AUX issue-299 140 11 ii ii PROPN issue-299 140 12 territorialnyh territorialnyh PROPN issue-299 140 13 organiv organiv VERB issue-299 140 14 za za PROPN issue-299 140 15 sichen sichen PROPN issue-299 140 16 - - PUNCT issue-299 140 17 gruden gruden PROPN issue-299 140 18 2016 2016 NUM issue-299 140 19 roky roky NOUN issue-299 140 20 ( ( PUNCT issue-299 140 21 stanom stanom NOUN issue-299 140 22 na na NOUN issue-299 140 23 31.12.2016 31.12.2016 NUM issue-299 140 24 ) ) PUNCT issue-299 141 1 [ [ X issue-299 141 2 state state NOUN issue-299 141 3 financial financial ADJ issue-299 141 4 inspection inspection NOUN issue-299 141 5 and and CCONJ issue-299 141 6 its its PRON issue-299 141 7 regional regional ADJ issue-299 141 8 divisions division NOUN issue-299 141 9 performance performance NOUN issue-299 141 10 , , PUNCT issue-299 141 11 2016 2016 NUM issue-299 141 12 final final ADJ issue-299 141 13 report report NOUN issue-299 141 14 as as ADP issue-299 141 15 of of ADP issue-299 141 16 december december PROPN issue-299 141 17 31 31 NUM issue-299 141 18 , , PUNCT issue-299 141 19 2016 2016 NUM issue-299 141 20 ] ] PUNCT issue-299 141 21 . . PUNCT issue-299 142 1 retrieved retrieve VERB issue-299 142 2 from from ADP issue-299 142 3 : : PUNCT issue-299 142 4 http://dkrs.kmu.gov.ua/kru/doccatalog/document?id=132218 http://dkrs.kmu.gov.ua/kru/doccatalog/document?id=132218 NOUN issue-299 142 5 . . PUNCT issue-299 143 1 ( ( PUNCT issue-299 143 2 in in ADP issue-299 143 3 ukrainian ukrainian ADJ issue-299 143 4 ) ) PUNCT issue-299 143 5 zvit zvit ADJ issue-299 143 6 pro pro X issue-299 143 7 resultaty resultaty NOUN issue-299 143 8 diyalnosti diyalnosti PROPN issue-299 143 9 dergfininspectsii dergfininspectsii PROPN issue-299 143 10 ta ta AUX issue-299 143 11 ii ii PROPN issue-299 143 12 territorialnyh territorialnyh PROPN issue-299 143 13 organiv organiv VERB issue-299 143 14 za za PROPN issue-299 143 15 sichen sichen PROPN issue-299 143 16 - - PUNCT issue-299 143 17 gruden gruden PROPN issue-299 143 18 2017 2017 NUM issue-299 143 19 roky roky NOUN issue-299 143 20 ( ( PUNCT issue-299 143 21 stanom stanom NOUN issue-299 143 22 na na ADP issue-299 143 23 31.12.2017 31.12.2017 NUM issue-299 143 24 ) ) PUNCT issue-299 144 1 [ [ X issue-299 144 2 state state NOUN issue-299 144 3 financial financial ADJ issue-299 144 4 inspection inspection NOUN issue-299 144 5 and and CCONJ issue-299 144 6 its its PRON issue-299 144 7 regional regional ADJ issue-299 144 8 divisions division NOUN issue-299 144 9 performance performance NOUN issue-299 144 10 , , PUNCT issue-299 144 11 2017 2017 NUM issue-299 144 12 final final ADJ issue-299 144 13 report report NOUN issue-299 144 14 as as ADP issue-299 144 15 of of ADP issue-299 144 16 december december PROPN issue-299 144 17 31 31 NUM issue-299 144 18 , , PUNCT issue-299 144 19 2017 2017 NUM issue-299 144 20 ] ] PUNCT issue-299 144 21 . . PUNCT issue-299 145 1 retrieved retrieve VERB issue-299 145 2 from from ADP issue-299 145 3 : : PUNCT issue-299 145 4 http://dkrs.kmu.gov.ua/kru/doccatalog/document?id=132218 http://dkrs.kmu.gov.ua/kru/doccatalog/document?id=132218 NOUN issue-299 145 5 . . PUNCT issue-299 146 1 ( ( PUNCT issue-299 146 2 in in ADP issue-299 146 3 ukrainian ukrainian ADJ issue-299 146 4 ) ) PUNCT issue-299 146 5 luchko luchko PROPN issue-299 146 6 , , PUNCT issue-299 146 7 m. m. PROPN issue-299 146 8 r. r. PROPN issue-299 146 9 and and CCONJ issue-299 146 10 others other NOUN issue-299 146 11 . . PUNCT issue-299 147 1 ( ( PUNCT issue-299 147 2 2015 2015 NUM issue-299 147 3 ) ) PUNCT issue-299 147 4 . . PUNCT issue-299 148 1 control control NOUN issue-299 148 2 u u PROPN issue-299 148 3 dergavnomy dergavnomy NOUN issue-299 148 4 sectori sectori PROPN issue-299 148 5 economiki economiki PROPN issue-299 148 6 : : PUNCT issue-299 148 7 navch navch PROPN issue-299 148 8 . . PUNCT issue-299 149 1 posib posib ADJ issue-299 149 2 . . PUNCT issue-299 150 1 [ [ X issue-299 150 2 control control NOUN issue-299 150 3 in in ADP issue-299 150 4 the the DET issue-299 150 5 public public ADJ issue-299 150 6 sector sector NOUN issue-299 150 7 of of ADP issue-299 150 8 economy economy NOUN issue-299 150 9 : : PUNCT issue-299 150 10 manual manual NOUN issue-299 150 11 ] ] PUNCT issue-299 150 12 . . PUNCT issue-299 151 1 ternopil ternopil PROPN issue-299 151 2 : : PUNCT issue-299 151 3 tneu tneu PROPN issue-299 151 4 . . PUNCT issue-299 152 1 ( ( PUNCT issue-299 152 2 in in ADP issue-299 152 3 ukrainian ukrainian ADJ issue-299 152 4 ) ) PUNCT issue-299 152 5 pikhotskyi pikhotskyi NOUN issue-299 152 6 , , PUNCT issue-299 152 7 v. v. PROPN issue-299 152 8 f. f. PROPN issue-299 152 9 ( ( PUNCT issue-299 152 10 2015 2015 NUM issue-299 152 11 ) ) PUNCT issue-299 152 12 . . PUNCT issue-299 153 1 systema systema PROPN issue-299 153 2 dergavnogo dergavnogo PROPN issue-299 153 3 financovogo financovogo PROPN issue-299 153 4 controliu controliu VERB issue-299 153 5 v v NUM issue-299 153 6 ukraini ukraini NOUN issue-299 153 7 : : PUNCT issue-299 153 8 contseptyalni contseptyalni ADJ issue-299 153 9 zasadu zasadu VERB issue-299 153 10 teorii teorii ADJ issue-299 154 1 i i PROPN issue-299 154 2 practiki practiki PROPN issue-299 154 3 . . PUNCT issue-299 155 1 avtoreferat avtoreferat PROPN issue-299 155 2 dissertatsii dissertatsii PROPN issue-299 155 3 doctora doctora PROPN issue-299 155 4 economichnih economichnih PROPN issue-299 155 5 nauk nauk PROPN issue-299 155 6 . . PUNCT issue-299 156 1 [ [ X issue-299 156 2 state state NOUN issue-299 156 3 financial financial ADJ issue-299 156 4 control control NOUN issue-299 156 5 system system NOUN issue-299 156 6 in in ADP issue-299 156 7 ukraine ukraine NOUN issue-299 156 8 : : PUNCT issue-299 156 9 conceptual conceptual ADJ issue-299 156 10 basics basic NOUN issue-299 156 11 in in ADP issue-299 156 12 theory theory NOUN issue-299 156 13 and and CCONJ issue-299 156 14 practice practice NOUN issue-299 156 15 . . PUNCT issue-299 157 1 extended extend VERB issue-299 157 2 abstract abstract NOUN issue-299 157 3 of of ADP issue-299 157 4 phd phd NOUN issue-299 157 5 dissertation dissertation NOUN issue-299 157 6 in in ADP issue-299 157 7 economics economic NOUN issue-299 157 8 ] ] PUNCT issue-299 157 9 . . PUNCT issue-299 158 1 lviv lviv PROPN issue-299 158 2 : : PUNCT issue-299 158 3 national national PROPN issue-299 158 4 university university NOUN issue-299 158 5 named name VERB issue-299 158 6 after after ADP issue-299 158 7 i. i. PROPN issue-299 158 8 franko franko PROPN issue-299 158 9 . . PUNCT issue-299 159 1 ( ( PUNCT issue-299 159 2 in in ADP issue-299 159 3 ukrainian ukrainian ADJ issue-299 159 4 ) ) PUNCT