id	sid	tid	token	lemma	pos
issue-3014	1	1	baltic	baltic	PROPN
issue-3014	1	2	journal	journal	PROPN
issue-3014	1	3	of	of	ADP
issue-3014	1	4	economic	economic	ADJ
issue-3014	1	5	studies	study	NOUN
issue-3014	1	6	53	53	NUM
issue-3014	1	7	vol	vol	NOUN
issue-3014	1	8	.	.	PUNCT
issue-3014	2	1	11	11	NUM
issue-3014	2	2	no	no	NOUN
issue-3014	2	3	.	.	NOUN
issue-3014	2	4	4	4	NUM
issue-3014	2	5	,	,	PUNCT
issue-3014	2	6	2025	2025	NUM
issue-3014	2	7	this	this	PRON
issue-3014	2	8	is	be	AUX
issue-3014	2	9	an	an	DET
issue-3014	2	10	open	open	ADJ
issue-3014	2	11	access	access	NOUN
issue-3014	2	12	article	article	NOUN
issue-3014	2	13	,	,	PUNCT
issue-3014	2	14	distributed	distribute	VERB
issue-3014	2	15	under	under	ADP
issue-3014	2	16	the	the	DET
issue-3014	2	17	terms	term	NOUN
issue-3014	2	18	of	of	ADP
issue-3014	2	19	the	the	DET
issue-3014	2	20	creative	creative	ADJ
issue-3014	2	21	commons	common	NOUN
issue-3014	2	22	attribution	attribution	NOUN
issue-3014	2	23	cc	cc	VERB
issue-3014	2	24	by	by	ADP
issue-3014	2	25	4.0	4.0	NUM
issue-3014	2	26	1	1	NUM
issue-3014	2	27	classic	classic	ADJ
issue-3014	2	28	private	private	ADJ
issue-3014	2	29	university	university	NOUN
issue-3014	2	30	,	,	PUNCT
issue-3014	2	31	ukraine	ukraine	NOUN
issue-3014	2	32	(	(	PUNCT
issue-3014	2	33	corresponding	correspond	VERB
issue-3014	2	34	author	author	NOUN
issue-3014	2	35	)	)	PUNCT
issue-3014	2	36	e	e	NOUN
issue-3014	2	37	-	-	NOUN
issue-3014	2	38	mail	mail	NOUN
issue-3014	2	39	:	:	PUNCT
issue-3014	3	1	a.shukhnin@gmail.com	a.shukhnin@gmail.com	X
issue-3014	3	2	orcid	orcid	PROPN
issue-3014	3	3	:	:	PUNCT
issue-3014	3	4	https://orcid.org/0009-0000-8065-8205	https://orcid.org/0009-0000-8065-8205	PROPN
issue-3014	3	5	2	2	NUM
issue-3014	3	6	international	international	ADJ
issue-3014	3	7	university	university	NOUN
issue-3014	3	8	of	of	ADP
issue-3014	3	9	economics	economic	NOUN
issue-3014	3	10	and	and	CCONJ
issue-3014	3	11	humanities	humanity	NOUN
issue-3014	3	12	named	name	VERB
issue-3014	3	13	after	after	ADP
issue-3014	3	14	stepan	stepan	NOUN
issue-3014	3	15	demianchuk	demianchuk	NOUN
issue-3014	3	16	,	,	PUNCT
issue-3014	3	17	ukraine	ukraine	ADJ
issue-3014	3	18	e	e	NOUN
issue-3014	3	19	-	-	NOUN
issue-3014	3	20	mail	mail	NOUN
issue-3014	3	21	:	:	PUNCT
issue-3014	4	1	misborovyk@gmail.com	misborovyk@gmail.com	X
issue-3014	4	2	orcid	orcid	NOUN
issue-3014	4	3	:	:	PUNCT
issue-3014	4	4	https://orcid.org/0000-0002-8997-0577	https://orcid.org/0000-0002-8997-0577	PROPN
issue-3014	4	5	3	3	NUM
issue-3014	4	6	institute	institute	NOUN
issue-3014	4	7	of	of	ADP
issue-3014	4	8	lawmaking	lawmaking	NOUN
issue-3014	4	9	and	and	CCONJ
issue-3014	4	10	scientific	scientific	ADJ
issue-3014	4	11	and	and	CCONJ
issue-3014	4	12	legal	legal	ADJ
issue-3014	4	13	expertise	expertise	NOUN
issue-3014	4	14	of	of	ADP
issue-3014	4	15	the	the	DET
issue-3014	4	16	national	national	PROPN
issue-3014	4	17	academy	academy	PROPN
issue-3014	4	18	of	of	ADP
issue-3014	4	19	sciences	sciences	PROPN
issue-3014	4	20	of	of	ADP
issue-3014	4	21	ukraine	ukraine	NOUN
issue-3014	4	22	,	,	PUNCT
issue-3014	4	23	ukraine	ukraine	ADJ
issue-3014	4	24	e	e	NOUN
issue-3014	4	25	-	-	NOUN
issue-3014	4	26	mail	mail	NOUN
issue-3014	4	27	:	:	PUNCT
issue-3014	4	28	antonmonayenko@ukr.net	antonmonayenko@ukr.net	NOUN
issue-3014	4	29	orcid	orcid	NOUN
issue-3014	4	30	:	:	PUNCT
issue-3014	4	31	https://orcid.org/0000-0002-3728-1622	https://orcid.org/0000-0002-3728-1622	ADJ
issue-3014	4	32	doi	doi	NOUN
issue-3014	4	33	:	:	PUNCT
issue-3014	4	34	https://doi.org/10.30525/2256-0742/2025-11-4-53-60	https://doi.org/10.30525/2256-0742/2025-11-4-53-60	PUNCT
issue-3014	4	35	principles	principle	NOUN
issue-3014	4	36	of	of	ADP
issue-3014	4	37	the	the	DET
issue-3014	4	38	legal	legal	ADJ
issue-3014	4	39	regime	regime	NOUN
issue-3014	4	40	of	of	ADP
issue-3014	4	41	budget	budget	NOUN
issue-3014	4	42	funds	fund	NOUN
issue-3014	4	43	in	in	ADP
issue-3014	4	44	the	the	DET
issue-3014	4	45	context	context	NOUN
issue-3014	4	46	of	of	ADP
issue-3014	4	47	sound	sound	ADJ
issue-3014	4	48	public	public	ADJ
issue-3014	4	49	financial	financial	ADJ
issue-3014	4	50	management	management	NOUN
issue-3014	4	51	anton	anton	NOUN
issue-3014	4	52	shukhnin1	shukhnin1	NOUN
issue-3014	4	53	,	,	PUNCT
issue-3014	4	54	liudmyla	liudmyla	PROPN
issue-3014	4	55	borovyk2	borovyk2	VERB
issue-3014	4	56	,	,	PUNCT
issue-3014	4	57	anton	anton	NOUN
issue-3014	4	58	monaienko3	monaienko3	PROPN
issue-3014	4	59	abstract	abstract	PROPN
issue-3014	4	60	.	.	PUNCT
issue-3014	5	1	this	this	DET
issue-3014	5	2	article	article	NOUN
issue-3014	5	3	explores	explore	VERB
issue-3014	5	4	the	the	DET
issue-3014	5	5	legal	legal	ADJ
issue-3014	5	6	and	and	CCONJ
issue-3014	5	7	economic	economic	ADJ
issue-3014	5	8	principles	principle	NOUN
issue-3014	5	9	underlying	underlie	VERB
issue-3014	5	10	the	the	DET
issue-3014	5	11	legal	legal	ADJ
issue-3014	5	12	regime	regime	NOUN
issue-3014	5	13	of	of	ADP
issue-3014	5	14	budget	budget	NOUN
issue-3014	5	15	funds	fund	NOUN
issue-3014	5	16	,	,	PUNCT
issue-3014	5	17	with	with	ADP
issue-3014	5	18	a	a	DET
issue-3014	5	19	view	view	NOUN
issue-3014	5	20	to	to	ADP
issue-3014	5	21	ensuring	ensure	VERB
issue-3014	5	22	sound	sound	ADJ
issue-3014	5	23	public	public	ADJ
issue-3014	5	24	financial	financial	ADJ
issue-3014	5	25	management	management	NOUN
issue-3014	5	26	.	.	PUNCT
issue-3014	6	1	it	it	PRON
issue-3014	6	2	focuses	focus	VERB
issue-3014	6	3	on	on	ADP
issue-3014	6	4	identifying	identify	VERB
issue-3014	6	5	and	and	CCONJ
issue-3014	6	6	systematising	systematise	VERB
issue-3014	6	7	the	the	DET
issue-3014	6	8	fundamental	fundamental	ADJ
issue-3014	6	9	principles	principle	NOUN
issue-3014	6	10	that	that	PRON
issue-3014	6	11	govern	govern	VERB
issue-3014	6	12	the	the	DET
issue-3014	6	13	use	use	NOUN
issue-3014	6	14	of	of	ADP
issue-3014	6	15	public	public	ADJ
issue-3014	6	16	budget	budget	NOUN
issue-3014	6	17	resources	resource	NOUN
issue-3014	6	18	,	,	PUNCT
issue-3014	6	19	such	such	ADJ
issue-3014	6	20	as	as	ADP
issue-3014	6	21	efficiency	efficiency	NOUN
issue-3014	6	22	,	,	PUNCT
issue-3014	6	23	transparency	transparency	NOUN
issue-3014	6	24	,	,	PUNCT
issue-3014	6	25	legality	legality	NOUN
issue-3014	6	26	,	,	PUNCT
issue-3014	6	27	accountability	accountability	NOUN
issue-3014	6	28	and	and	CCONJ
issue-3014	6	29	targeted	targeted	ADJ
issue-3014	6	30	use	use	NOUN
issue-3014	6	31	.	.	PUNCT
issue-3014	7	1	particular	particular	ADJ
issue-3014	7	2	attention	attention	NOUN
issue-3014	7	3	is	be	AUX
issue-3014	7	4	paid	pay	VERB
issue-3014	7	5	to	to	ADP
issue-3014	7	6	the	the	DET
issue-3014	7	7	interconnection	interconnection	NOUN
issue-3014	7	8	between	between	ADP
issue-3014	7	9	these	these	DET
issue-3014	7	10	principles	principle	NOUN
issue-3014	7	11	and	and	CCONJ
issue-3014	7	12	their	their	PRON
issue-3014	7	13	practical	practical	ADJ
issue-3014	7	14	implementation	implementation	NOUN
issue-3014	7	15	in	in	ADP
issue-3014	7	16	ukraine	ukraine	NOUN
issue-3014	7	17	during	during	ADP
issue-3014	7	18	the	the	DET
issue-3014	7	19	post	post	ADJ
issue-3014	7	20	-	-	ADJ
issue-3014	7	21	reform	reform	ADJ
issue-3014	7	22	and	and	CCONJ
issue-3014	7	23	wartime	wartime	ADJ
issue-3014	7	24	periods	period	NOUN
issue-3014	7	25	.	.	PUNCT
issue-3014	8	1	methodology	methodology	NOUN
issue-3014	8	2	.	.	PUNCT
issue-3014	9	1	the	the	DET
issue-3014	9	2	study	study	NOUN
issue-3014	9	3	employs	employ	VERB
issue-3014	9	4	a	a	DET
issue-3014	9	5	combination	combination	NOUN
issue-3014	9	6	of	of	ADP
issue-3014	9	7	economic	economic	ADJ
issue-3014	9	8	and	and	CCONJ
issue-3014	9	9	legal	legal	ADJ
issue-3014	9	10	analyses	analysis	NOUN
issue-3014	9	11	,	,	PUNCT
issue-3014	9	12	incorporating	incorporate	VERB
issue-3014	9	13	a	a	DET
issue-3014	9	14	systematic	systematic	ADJ
issue-3014	9	15	review	review	NOUN
issue-3014	9	16	of	of	ADP
issue-3014	9	17	legislation	legislation	NOUN
issue-3014	9	18	,	,	PUNCT
issue-3014	9	19	an	an	DET
issue-3014	9	20	evaluation	evaluation	NOUN
issue-3014	9	21	of	of	ADP
issue-3014	9	22	fiscal	fiscal	ADJ
issue-3014	9	23	policy	policy	NOUN
issue-3014	9	24	,	,	PUNCT
issue-3014	9	25	and	and	CCONJ
issue-3014	9	26	an	an	DET
issue-3014	9	27	analysis	analysis	NOUN
issue-3014	9	28	of	of	ADP
issue-3014	9	29	budget	budget	NOUN
issue-3014	9	30	execution	execution	NOUN
issue-3014	9	31	data	datum	NOUN
issue-3014	9	32	and	and	CCONJ
issue-3014	9	33	public	public	ADJ
issue-3014	9	34	audit	audit	NOUN
issue-3014	9	35	reports	report	VERB
issue-3014	9	36	.	.	PUNCT
issue-3014	10	1	the	the	DET
issue-3014	10	2	research	research	NOUN
issue-3014	10	3	also	also	ADV
issue-3014	10	4	considers	consider	VERB
issue-3014	10	5	eu	eu	PROPN
issue-3014	10	6	practices	practice	NOUN
issue-3014	10	7	and	and	CCONJ
issue-3014	10	8	oecd	oecd	PROPN
issue-3014	10	9	standards	standard	NOUN
issue-3014	10	10	in	in	ADP
issue-3014	10	11	public	public	ADJ
issue-3014	10	12	finance	finance	NOUN
issue-3014	10	13	governance	governance	NOUN
issue-3014	10	14	,	,	PUNCT
issue-3014	10	15	integrating	integrate	VERB
issue-3014	10	16	comparative	comparative	ADJ
issue-3014	10	17	approaches	approach	NOUN
issue-3014	10	18	.	.	PUNCT
issue-3014	11	1	results	result	NOUN
issue-3014	11	2	.	.	PUNCT
issue-3014	12	1	the	the	DET
issue-3014	12	2	findings	finding	NOUN
issue-3014	12	3	demonstrate	demonstrate	VERB
issue-3014	12	4	that	that	SCONJ
issue-3014	12	5	,	,	PUNCT
issue-3014	12	6	although	although	SCONJ
issue-3014	12	7	the	the	DET
issue-3014	12	8	principles	principle	NOUN
issue-3014	12	9	of	of	ADP
issue-3014	12	10	sound	sound	ADJ
issue-3014	12	11	financial	financial	ADJ
issue-3014	12	12	management	management	NOUN
issue-3014	12	13	are	be	AUX
issue-3014	12	14	formally	formally	ADV
issue-3014	12	15	recognised	recognise	VERB
issue-3014	12	16	in	in	ADP
issue-3014	12	17	ukrainian	ukrainian	ADJ
issue-3014	12	18	budget	budget	NOUN
issue-3014	12	19	legislation	legislation	NOUN
issue-3014	12	20	,	,	PUNCT
issue-3014	12	21	their	their	PRON
issue-3014	12	22	practical	practical	ADJ
issue-3014	12	23	application	application	NOUN
issue-3014	12	24	remains	remain	VERB
issue-3014	12	25	inconsistent	inconsistent	ADJ
issue-3014	12	26	.	.	PUNCT
issue-3014	13	1	the	the	DET
issue-3014	13	2	implementation	implementation	NOUN
issue-3014	13	3	of	of	ADP
issue-3014	13	4	budget	budget	NOUN
issue-3014	13	5	governance	governance	NOUN
issue-3014	13	6	is	be	AUX
issue-3014	13	7	hindered	hinder	VERB
issue-3014	13	8	by	by	ADP
issue-3014	13	9	institutional	institutional	ADJ
issue-3014	13	10	and	and	CCONJ
issue-3014	13	11	procedural	procedural	ADJ
issue-3014	13	12	shortcomings	shortcoming	NOUN
issue-3014	13	13	,	,	PUNCT
issue-3014	13	14	a	a	DET
issue-3014	13	15	lack	lack	NOUN
issue-3014	13	16	of	of	ADP
issue-3014	13	17	transparency	transparency	NOUN
issue-3014	13	18	,	,	PUNCT
issue-3014	13	19	and	and	CCONJ
issue-3014	13	20	limited	limited	ADJ
issue-3014	13	21	accountability	accountability	NOUN
issue-3014	13	22	mechanisms	mechanism	NOUN
issue-3014	13	23	.	.	PUNCT
issue-3014	14	1	the	the	DET
issue-3014	14	2	findings	finding	NOUN
issue-3014	14	3	from	from	ADP
issue-3014	14	4	international	international	ADJ
issue-3014	14	5	studies	study	NOUN
issue-3014	14	6	indicate	indicate	VERB
issue-3014	14	7	that	that	SCONJ
issue-3014	14	8	the	the	DET
issue-3014	14	9	presence	presence	NOUN
issue-3014	14	10	of	of	ADP
issue-3014	14	11	legal	legal	ADJ
issue-3014	14	12	clarity	clarity	NOUN
issue-3014	14	13	,	,	PUNCT
issue-3014	14	14	procedural	procedural	ADJ
issue-3014	14	15	safeguards	safeguard	NOUN
issue-3014	14	16	,	,	PUNCT
issue-3014	14	17	and	and	CCONJ
issue-3014	14	18	integrated	integrated	ADJ
issue-3014	14	19	audit	audit	NOUN
issue-3014	14	20	systems	system	NOUN
issue-3014	14	21	is	be	AUX
issue-3014	14	22	imperative	imperative	ADJ
issue-3014	14	23	in	in	ADP
issue-3014	14	24	achieving	achieve	VERB
issue-3014	14	25	both	both	PRON
issue-3014	14	26	fiscal	fiscal	ADJ
issue-3014	14	27	discipline	discipline	NOUN
issue-3014	14	28	and	and	CCONJ
issue-3014	14	29	social	social	ADJ
issue-3014	14	30	outcomes	outcome	NOUN
issue-3014	14	31	.	.	PUNCT
issue-3014	15	1	practical	practical	ADJ
issue-3014	15	2	implications	implication	NOUN
issue-3014	15	3	.	.	PUNCT
issue-3014	16	1	the	the	DET
issue-3014	16	2	article	article	NOUN
issue-3014	16	3	's	's	PART
issue-3014	16	4	findings	finding	NOUN
issue-3014	16	5	are	be	AUX
issue-3014	16	6	outlined	outline	VERB
issue-3014	16	7	in	in	ADP
issue-3014	16	8	a	a	DET
issue-3014	16	9	series	series	NOUN
issue-3014	16	10	of	of	ADP
issue-3014	16	11	legal	legal	ADJ
issue-3014	16	12	and	and	CCONJ
issue-3014	16	13	policy	policy	NOUN
issue-3014	16	14	recommendations	recommendation	NOUN
issue-3014	16	15	,	,	PUNCT
issue-3014	16	16	the	the	DET
issue-3014	16	17	aim	aim	NOUN
issue-3014	16	18	of	of	ADP
issue-3014	16	19	which	which	PRON
issue-3014	16	20	is	be	AUX
issue-3014	16	21	to	to	PART
issue-3014	16	22	strengthen	strengthen	VERB
issue-3014	16	23	the	the	DET
issue-3014	16	24	budgetary	budgetary	ADJ
issue-3014	16	25	legal	legal	ADJ
issue-3014	16	26	framework	framework	NOUN
issue-3014	16	27	and	and	CCONJ
issue-3014	16	28	promote	promote	VERB
issue-3014	16	29	institutional	institutional	ADJ
issue-3014	16	30	reforms	reform	NOUN
issue-3014	16	31	.	.	PUNCT
issue-3014	17	1	these	these	PRON
issue-3014	17	2	include	include	VERB
issue-3014	17	3	the	the	DET
issue-3014	17	4	enhancement	enhancement	NOUN
issue-3014	17	5	of	of	ADP
issue-3014	17	6	regulatory	regulatory	ADJ
issue-3014	17	7	clarity	clarity	NOUN
issue-3014	17	8	,	,	PUNCT
issue-3014	17	9	the	the	DET
issue-3014	17	10	facilitation	facilitation	NOUN
issue-3014	17	11	of	of	ADP
issue-3014	17	12	public	public	ADJ
issue-3014	17	13	access	access	NOUN
issue-3014	17	14	to	to	ADP
issue-3014	17	15	budget	budget	NOUN
issue-3014	17	16	information	information	NOUN
issue-3014	17	17	,	,	PUNCT
issue-3014	17	18	the	the	DET
issue-3014	17	19	expansion	expansion	NOUN
issue-3014	17	20	of	of	ADP
issue-3014	17	21	the	the	DET
issue-3014	17	22	powers	power	NOUN
issue-3014	17	23	of	of	ADP
issue-3014	17	24	oversight	oversight	NOUN
issue-3014	17	25	bodies	body	NOUN
issue-3014	17	26	,	,	PUNCT
issue-3014	17	27	and	and	CCONJ
issue-3014	17	28	the	the	DET
issue-3014	17	29	adoption	adoption	NOUN
issue-3014	17	30	of	of	ADP
issue-3014	17	31	a	a	DET
issue-3014	17	32	results	result	NOUN
issue-3014	17	33	-	-	PUNCT
issue-3014	17	34	based	base	VERB
issue-3014	17	35	management	management	NOUN
issue-3014	17	36	approach	approach	NOUN
issue-3014	17	37	.	.	PUNCT
issue-3014	18	1	value	value	NOUN
issue-3014	18	2	/	/	SYM
issue-3014	18	3	оriginality	оriginality	NOUN
issue-3014	18	4	.	.	PUNCT
issue-3014	19	1	the	the	DET
issue-3014	19	2	article	article	NOUN
issue-3014	19	3	provides	provide	VERB
issue-3014	19	4	a	a	DET
issue-3014	19	5	structured	structured	ADJ
issue-3014	19	6	analysis	analysis	NOUN
issue-3014	19	7	of	of	ADP
issue-3014	19	8	the	the	DET
issue-3014	19	9	fundamental	fundamental	ADJ
issue-3014	19	10	principles	principle	NOUN
issue-3014	19	11	of	of	ADP
issue-3014	19	12	the	the	DET
issue-3014	19	13	legal	legal	ADJ
issue-3014	19	14	regime	regime	NOUN
issue-3014	19	15	of	of	ADP
issue-3014	19	16	budget	budget	NOUN
issue-3014	19	17	funds	fund	NOUN
issue-3014	19	18	and	and	CCONJ
issue-3014	19	19	their	their	PRON
issue-3014	19	20	role	role	NOUN
issue-3014	19	21	in	in	ADP
issue-3014	19	22	enhancing	enhance	VERB
issue-3014	19	23	the	the	DET
issue-3014	19	24	quality	quality	NOUN
issue-3014	19	25	of	of	ADP
issue-3014	19	26	fiscal	fiscal	ADJ
issue-3014	19	27	governance	governance	NOUN
issue-3014	19	28	.	.	PUNCT
issue-3014	20	1	the	the	DET
issue-3014	20	2	research	research	NOUN
issue-3014	20	3	contributes	contribute	VERB
issue-3014	20	4	to	to	ADP
issue-3014	20	5	the	the	DET
issue-3014	20	6	ongoing	ongoing	ADJ
issue-3014	20	7	discourse	discourse	NOUN
issue-3014	20	8	on	on	ADP
issue-3014	20	9	legal	legal	ADJ
issue-3014	20	10	mechanisms	mechanism	NOUN
issue-3014	20	11	for	for	ADP
issue-3014	20	12	the	the	DET
issue-3014	20	13	management	management	NOUN
issue-3014	20	14	of	of	ADP
issue-3014	20	15	public	public	ADJ
issue-3014	20	16	funds	fund	NOUN
issue-3014	20	17	in	in	ADP
issue-3014	20	18	emerging	emerge	VERB
issue-3014	20	19	economies	economy	NOUN
issue-3014	20	20	,	,	PUNCT
issue-3014	20	21	with	with	ADP
issue-3014	20	22	a	a	DET
issue-3014	20	23	particular	particular	ADJ
issue-3014	20	24	focus	focus	NOUN
issue-3014	20	25	on	on	ADP
issue-3014	20	26	fragile	fragile	ADJ
issue-3014	20	27	and	and	CCONJ
issue-3014	20	28	conflict	conflict	NOUN
issue-3014	20	29	-	-	PUNCT
issue-3014	20	30	affected	affect	VERB
issue-3014	20	31	contexts	contexts	NOUN
issue-3014	20	32	.	.	PUNCT
issue-3014	21	1	keywords	keyword	NOUN
issue-3014	21	2	:	:	PUNCT
issue-3014	21	3	budget	budget	NOUN
issue-3014	21	4	funds	fund	NOUN
issue-3014	21	5	,	,	PUNCT
issue-3014	21	6	legal	legal	ADJ
issue-3014	21	7	regime	regime	NOUN
issue-3014	21	8	,	,	PUNCT
issue-3014	21	9	public	public	ADJ
issue-3014	21	10	financial	financial	ADJ
issue-3014	21	11	management	management	NOUN
issue-3014	21	12	,	,	PUNCT
issue-3014	21	13	transparency	transparency	NOUN
issue-3014	21	14	,	,	PUNCT
issue-3014	21	15	accountability	accountability	NOUN
issue-3014	21	16	,	,	PUNCT
issue-3014	21	17	fiscal	fiscal	ADJ
issue-3014	21	18	governance	governance	NOUN
issue-3014	21	19	,	,	PUNCT
issue-3014	21	20	ukraine	ukraine	NOUN
issue-3014	21	21	.	.	PUNCT
issue-3014	22	1	jel	jel	PROPN
issue-3014	22	2	classification	classification	PROPN
issue-3014	22	3	:	:	PUNCT
issue-3014	22	4	h50	h50	PROPN
issue-3014	22	5	,	,	PUNCT
issue-3014	22	6	h61	h61	PROPN
issue-3014	22	7	,	,	PUNCT
issue-3014	22	8	k34	k34	PROPN
issue-3014	22	9	,	,	PUNCT
issue-3014	22	10	p35	p35	PROPN
issue-3014	22	11	1	1	NUM
issue-3014	22	12	.	.	PUNCT
issue-3014	22	13	introduction	introduction	NOUN
issue-3014	22	14	the	the	DET
issue-3014	22	15	significance	significance	NOUN
issue-3014	22	16	of	of	ADP
issue-3014	22	17	the	the	DET
issue-3014	22	18	research	research	NOUN
issue-3014	22	19	topic	topic	NOUN
issue-3014	22	20	is	be	AUX
issue-3014	22	21	rooted	root	VERB
issue-3014	22	22	in	in	ADP
issue-3014	22	23	the	the	DET
issue-3014	22	24	pressing	press	VERB
issue-3014	22	25	necessity	necessity	NOUN
issue-3014	22	26	to	to	PART
issue-3014	22	27	optimise	optimise	VERB
issue-3014	22	28	the	the	DET
issue-3014	22	29	utilisation	utilisation	NOUN
issue-3014	22	30	of	of	ADP
issue-3014	22	31	finite	finite	ADJ
issue-3014	22	32	public	public	ADJ
issue-3014	22	33	resources	resource	NOUN
issue-3014	22	34	while	while	SCONJ
issue-3014	22	35	upholding	uphold	VERB
issue-3014	22	36	robust	robust	ADJ
issue-3014	22	37	oversight	oversight	NOUN
issue-3014	22	38	mechanisms	mechanism	NOUN
issue-3014	22	39	for	for	ADP
issue-3014	22	40	their	their	PRON
issue-3014	22	41	allocation	allocation	NOUN
issue-3014	22	42	.	.	PUNCT
issue-3014	23	1	in	in	ADP
issue-3014	23	2	the	the	DET
issue-3014	23	3	context	context	NOUN
issue-3014	23	4	of	of	ADP
issue-3014	23	5	ukraine	ukraine	NOUN
issue-3014	23	6	's	's	PART
issue-3014	23	7	persistent	persistent	ADJ
issue-3014	23	8	budgetary	budgetary	ADJ
issue-3014	23	9	shortfalls	shortfall	NOUN
issue-3014	23	10	and	and	CCONJ
issue-3014	23	11	mounting	mount	VERB
issue-3014	23	12	social	social	ADJ
issue-3014	23	13	demands	demand	NOUN
issue-3014	23	14	,	,	PUNCT
issue-3014	23	15	the	the	DET
issue-3014	23	16	judicious	judicious	ADJ
issue-3014	23	17	utilisation	utilisation	NOUN
issue-3014	23	18	of	of	ADP
issue-3014	23	19	financial	financial	ADJ
issue-3014	23	20	resources	resource	NOUN
issue-3014	23	21	assumes	assume	VERB
issue-3014	23	22	a	a	DET
issue-3014	23	23	heightened	heightened	ADJ
issue-3014	23	24	significance	significance	NOUN
issue-3014	23	25	.	.	PUNCT
issue-3014	24	1	on	on	ADP
issue-3014	24	2	the	the	DET
issue-3014	24	3	one	one	NUM
issue-3014	24	4	hand	hand	NOUN
issue-3014	24	5	,	,	PUNCT
issue-3014	24	6	optimal	optimal	ADJ
issue-3014	24	7	public	public	ADJ
issue-3014	24	8	financial	financial	ADJ
issue-3014	24	9	management	management	NOUN
issue-3014	24	10	contributes	contribute	VERB
issue-3014	24	11	to	to	ADP
issue-3014	24	12	economic	economic	ADJ
issue-3014	24	13	stabilisation	stabilisation	NOUN
issue-3014	24	14	and	and	CCONJ
issue-3014	24	15	social	social	ADJ
issue-3014	24	16	development	development	NOUN
issue-3014	24	17	.	.	PUNCT
issue-3014	25	1	conversely	conversely	ADV
issue-3014	25	2	,	,	PUNCT
issue-3014	25	3	weak	weak	ADJ
issue-3014	25	4	or	or	CCONJ
issue-3014	25	5	absent	absent	ADJ
issue-3014	25	6	control	control	NOUN
issue-3014	25	7	mechanisms	mechanism	NOUN
issue-3014	25	8	result	result	VERB
issue-3014	25	9	in	in	ADP
issue-3014	25	10	misuse	misuse	NOUN
issue-3014	25	11	of	of	ADP
issue-3014	25	12	funds	fund	NOUN
issue-3014	25	13	and	and	CCONJ
issue-3014	25	14	corruption	corruption	NOUN
issue-3014	25	15	.	.	PUNCT
issue-3014	26	1	conversely	conversely	ADV
issue-3014	26	2	,	,	PUNCT
issue-3014	26	3	excessively	excessively	ADV
issue-3014	26	4	rigid	rigid	ADJ
issue-3014	26	5	procedural	procedural	ADJ
issue-3014	26	6	constraints	constraint	NOUN
issue-3014	26	7	and	and	CCONJ
issue-3014	26	8	a	a	DET
issue-3014	26	9	surfeit	surfeit	NOUN
issue-3014	26	10	of	of	ADP
issue-3014	26	11	layers	layer	NOUN
issue-3014	26	12	of	of	ADP
issue-3014	26	13	oversight	oversight	NOUN
issue-3014	26	14	have	have	VERB
issue-3014	26	15	the	the	DET
issue-3014	26	16	potential	potential	NOUN
issue-3014	26	17	to	to	PART
issue-3014	26	18	impede	impede	VERB
issue-3014	26	19	the	the	DET
issue-3014	26	20	budget	budget	NOUN
issue-3014	26	21	execution	execution	NOUN
issue-3014	26	22	process	process	NOUN
issue-3014	26	23	.	.	PUNCT
issue-3014	27	1	budget	budget	NOUN
issue-3014	27	2	administrators	administrator	NOUN
issue-3014	27	3	often	often	ADV
issue-3014	27	4	eschew	eschew	VERB
issue-3014	27	5	decisionmaking	decisionmake	VERB
issue-3014	27	6	for	for	ADP
issue-3014	27	7	fear	fear	NOUN
issue-3014	27	8	of	of	ADP
issue-3014	27	9	formal	formal	ADJ
issue-3014	27	10	violations	violation	NOUN
issue-3014	27	11	,	,	PUNCT
issue-3014	27	12	which	which	PRON
issue-3014	27	13	can	can	AUX
issue-3014	27	14	result	result	VERB
issue-3014	27	15	in	in	ADP
issue-3014	27	16	funds	fund	NOUN
issue-3014	27	17	remaining	remain	VERB
issue-3014	27	18	unused	unused	ADJ
issue-3014	27	19	or	or	CCONJ
issue-3014	27	20	only	only	ADV
issue-3014	27	21	partially	partially	ADV
issue-3014	27	22	spent	spend	VERB
issue-3014	27	23	.	.	PUNCT
issue-3014	28	1	this	this	PRON
issue-3014	28	2	creates	create	VERB
issue-3014	28	3	the	the	DET
issue-3014	28	4	problem	problem	NOUN
issue-3014	28	5	of	of	ADP
issue-3014	28	6	striking	strike	VERB
issue-3014	28	7	the	the	DET
issue-3014	28	8	right	right	ADJ
issue-3014	28	9	balance	balance	NOUN
issue-3014	28	10	between	between	ADP
issue-3014	28	11	the	the	DET
issue-3014	28	12	effectiveness	effectiveness	NOUN
issue-3014	28	13	of	of	ADP
issue-3014	28	14	budgetary	budgetary	ADJ
issue-3014	28	15	spending	spending	NOUN
issue-3014	28	16	and	and	CCONJ
issue-3014	28	17	baltic	baltic	ADJ
issue-3014	28	18	journal	journal	NOUN
issue-3014	28	19	of	of	ADP
issue-3014	28	20	economic	economic	ADJ
issue-3014	28	21	studies	study	NOUN
issue-3014	28	22	54	54	NUM
issue-3014	28	23	vol	vol	NOUN
issue-3014	28	24	.	.	PUNCT
issue-3014	29	1	11	11	NUM
issue-3014	30	1	no	no	NOUN
issue-3014	30	2	.	.	NOUN
issue-3014	30	3	4	4	NUM
issue-3014	30	4	,	,	PUNCT
issue-3014	30	5	2025	2025	NUM
issue-3014	30	6	ensuring	ensure	VERB
issue-3014	30	7	adequate	adequate	ADJ
issue-3014	30	8	oversight	oversight	NOUN
issue-3014	30	9	of	of	ADP
issue-3014	30	10	its	its	PRON
issue-3014	30	11	use	use	NOUN
issue-3014	30	12	.	.	PUNCT
issue-3014	31	1	these	these	DET
issue-3014	31	2	issues	issue	NOUN
issue-3014	31	3	are	be	AUX
issue-3014	31	4	directly	directly	ADV
issue-3014	31	5	linked	link	VERB
issue-3014	31	6	to	to	PART
issue-3014	31	7	sound	sound	VERB
issue-3014	31	8	public	public	ADJ
issue-3014	31	9	financial	financial	ADJ
issue-3014	31	10	management	management	NOUN
issue-3014	31	11	,	,	PUNCT
issue-3014	31	12	which	which	PRON
issue-3014	31	13	requires	require	VERB
issue-3014	31	14	modern	modern	ADJ
issue-3014	31	15	principles	principle	NOUN
issue-3014	31	16	of	of	ADP
issue-3014	31	17	transparency	transparency	NOUN
issue-3014	31	18	,	,	PUNCT
issue-3014	31	19	accountability	accountability	NOUN
issue-3014	31	20	and	and	CCONJ
issue-3014	31	21	efficiency	efficiency	NOUN
issue-3014	31	22	to	to	PART
issue-3014	31	23	be	be	AUX
issue-3014	31	24	introduced	introduce	VERB
issue-3014	31	25	into	into	ADP
issue-3014	31	26	the	the	DET
issue-3014	31	27	budgeting	budgeting	NOUN
issue-3014	31	28	process	process	NOUN
issue-3014	31	29	.	.	PUNCT
issue-3014	32	1	the	the	DET
issue-3014	32	2	purpose	purpose	NOUN
issue-3014	32	3	of	of	ADP
issue-3014	32	4	this	this	DET
issue-3014	32	5	article	article	NOUN
issue-3014	32	6	is	be	AUX
issue-3014	32	7	to	to	PART
issue-3014	32	8	conduct	conduct	VERB
issue-3014	32	9	a	a	DET
issue-3014	32	10	comprehensive	comprehensive	ADJ
issue-3014	32	11	legal	legal	ADJ
issue-3014	32	12	and	and	CCONJ
issue-3014	32	13	economic	economic	ADJ
issue-3014	32	14	analysis	analysis	NOUN
issue-3014	32	15	of	of	ADP
issue-3014	32	16	the	the	DET
issue-3014	32	17	legal	legal	ADJ
issue-3014	32	18	regime	regime	NOUN
issue-3014	32	19	of	of	ADP
issue-3014	32	20	budget	budget	NOUN
issue-3014	32	21	funds	fund	NOUN
issue-3014	32	22	,	,	PUNCT
issue-3014	32	23	with	with	ADP
issue-3014	32	24	particular	particular	ADJ
issue-3014	32	25	emphasis	emphasis	NOUN
issue-3014	32	26	on	on	ADP
issue-3014	32	27	the	the	DET
issue-3014	32	28	fundamental	fundamental	ADJ
issue-3014	32	29	principles	principle	NOUN
issue-3014	32	30	that	that	PRON
issue-3014	32	31	underpin	underpin	VERB
issue-3014	32	32	it	it	PRON
issue-3014	32	33	in	in	ADP
issue-3014	32	34	the	the	DET
issue-3014	32	35	context	context	NOUN
issue-3014	32	36	of	of	ADP
issue-3014	32	37	sound	sound	ADJ
issue-3014	32	38	public	public	ADJ
issue-3014	32	39	financial	financial	ADJ
issue-3014	32	40	management	management	NOUN
issue-3014	32	41	.	.	PUNCT
issue-3014	33	1	to	to	PART
issue-3014	33	2	achieve	achieve	VERB
issue-3014	33	3	this	this	DET
issue-3014	33	4	objective	objective	NOUN
issue-3014	33	5	,	,	PUNCT
issue-3014	33	6	the	the	DET
issue-3014	33	7	following	follow	VERB
issue-3014	33	8	research	research	NOUN
issue-3014	33	9	tasks	task	NOUN
issue-3014	33	10	have	have	AUX
issue-3014	33	11	been	be	AUX
issue-3014	33	12	set	set	VERB
issue-3014	33	13	:	:	PUNCT
issue-3014	33	14	1	1	X
issue-3014	33	15	)	)	PUNCT
issue-3014	33	16	reveal	reveal	VERB
issue-3014	33	17	the	the	DET
issue-3014	33	18	theoretical	theoretical	ADJ
issue-3014	33	19	foundations	foundation	NOUN
issue-3014	33	20	and	and	CCONJ
issue-3014	33	21	economic	economic	ADJ
issue-3014	33	22	content	content	NOUN
issue-3014	33	23	of	of	ADP
issue-3014	33	24	the	the	DET
issue-3014	33	25	core	core	ADJ
issue-3014	33	26	principles	principle	NOUN
issue-3014	33	27	of	of	ADP
issue-3014	33	28	the	the	DET
issue-3014	33	29	legal	legal	ADJ
issue-3014	33	30	regime	regime	NOUN
issue-3014	33	31	of	of	ADP
issue-3014	33	32	budget	budget	NOUN
issue-3014	33	33	funds	fund	NOUN
issue-3014	33	34	,	,	PUNCT
issue-3014	33	35	including	include	VERB
issue-3014	33	36	efficiency	efficiency	NOUN
issue-3014	33	37	,	,	PUNCT
issue-3014	33	38	targeted	target	VERB
issue-3014	33	39	use	use	NOUN
issue-3014	33	40	,	,	PUNCT
issue-3014	33	41	publicity	publicity	NOUN
issue-3014	33	42	,	,	PUNCT
issue-3014	33	43	control	control	NOUN
issue-3014	33	44	and	and	CCONJ
issue-3014	33	45	accountability	accountability	NOUN
issue-3014	33	46	;	;	PUNCT
issue-3014	33	47	2	2	X
issue-3014	33	48	)	)	PUNCT
issue-3014	33	49	analyse	analyse	NOUN
issue-3014	33	50	international	international	ADJ
issue-3014	33	51	experience	experience	NOUN
issue-3014	33	52	in	in	ADP
issue-3014	33	53	public	public	ADJ
issue-3014	33	54	finance	finance	NOUN
issue-3014	33	55	management	management	NOUN
issue-3014	33	56	,	,	PUNCT
issue-3014	33	57	drawing	draw	VERB
issue-3014	33	58	on	on	ADP
issue-3014	33	59	examples	example	NOUN
issue-3014	33	60	from	from	ADP
issue-3014	33	61	the	the	DET
issue-3014	33	62	eu	eu	PROPN
issue-3014	33	63	and	and	CCONJ
issue-3014	33	64	usa	usa	PROPN
issue-3014	33	65	,	,	PUNCT
issue-3014	33	66	with	with	ADP
issue-3014	33	67	regard	regard	NOUN
issue-3014	33	68	to	to	ADP
issue-3014	33	69	the	the	DET
issue-3014	33	70	implementation	implementation	NOUN
issue-3014	33	71	of	of	ADP
issue-3014	33	72	these	these	DET
issue-3014	33	73	principles	principle	NOUN
issue-3014	33	74	in	in	ADP
issue-3014	33	75	the	the	DET
issue-3014	33	76	budgeting	budgeting	NOUN
issue-3014	33	77	process	process	NOUN
issue-3014	33	78	;	;	PUNCT
issue-3014	33	79	3	3	X
issue-3014	33	80	)	)	PUNCT
issue-3014	33	81	investigate	investigate	VERB
issue-3014	33	82	ukrainian	ukrainian	ADJ
issue-3014	33	83	legal	legal	ADJ
issue-3014	33	84	regulation	regulation	NOUN
issue-3014	33	85	and	and	CCONJ
issue-3014	33	86	use	use	NOUN
issue-3014	33	87	of	of	ADP
issue-3014	33	88	budget	budget	NOUN
issue-3014	33	89	funds	fund	NOUN
issue-3014	33	90	,	,	PUNCT
issue-3014	33	91	taking	take	VERB
issue-3014	33	92	into	into	ADP
issue-3014	33	93	account	account	NOUN
issue-3014	33	94	current	current	ADJ
issue-3014	33	95	legislation	legislation	NOUN
issue-3014	33	96	,	,	PUNCT
issue-3014	33	97	oversight	oversight	NOUN
issue-3014	33	98	body	body	NOUN
issue-3014	33	99	activity	activity	NOUN
issue-3014	33	100	and	and	CCONJ
issue-3014	33	101	empirical	empirical	ADJ
issue-3014	33	102	data	datum	NOUN
issue-3014	33	103	on	on	ADP
issue-3014	33	104	spending	spending	NOUN
issue-3014	33	105	effectiveness	effectiveness	NOUN
issue-3014	33	106	and	and	CCONJ
issue-3014	33	107	violations	violation	NOUN
issue-3014	33	108	;	;	PUNCT
issue-3014	33	109	4	4	X
issue-3014	33	110	)	)	PUNCT
issue-3014	33	111	formulate	formulate	ADJ
issue-3014	33	112	recommendations	recommendation	NOUN
issue-3014	33	113	for	for	ADP
issue-3014	33	114	improving	improve	VERB
issue-3014	33	115	the	the	DET
issue-3014	33	116	legal	legal	ADJ
issue-3014	33	117	regime	regime	NOUN
issue-3014	33	118	of	of	ADP
issue-3014	33	119	budget	budget	NOUN
issue-3014	33	120	funds	fund	NOUN
issue-3014	33	121	to	to	PART
issue-3014	33	122	ensure	ensure	VERB
issue-3014	33	123	sound	sound	ADJ
issue-3014	33	124	public	public	ADJ
issue-3014	33	125	financial	financial	ADJ
issue-3014	33	126	management	management	NOUN
issue-3014	33	127	in	in	ADP
issue-3014	33	128	ukraine	ukraine	NOUN
issue-3014	33	129	.	.	PUNCT
issue-3014	34	1	2	2	X
issue-3014	34	2	.	.	X
issue-3014	34	3	theoretical	theoretical	ADJ
issue-3014	34	4	aspects	aspect	NOUN
issue-3014	34	5	of	of	ADP
issue-3014	34	6	the	the	DET
issue-3014	34	7	legal	legal	ADJ
issue-3014	34	8	regime	regime	NOUN
issue-3014	34	9	of	of	ADP
issue-3014	34	10	budget	budget	NOUN
issue-3014	34	11	funds	fund	NOUN
issue-3014	34	12	legally	legally	ADV
issue-3014	34	13	speaking	speak	VERB
issue-3014	34	14	,	,	PUNCT
issue-3014	34	15	budget	budget	NOUN
issue-3014	34	16	funds	fund	NOUN
issue-3014	34	17	refer	refer	VERB
issue-3014	34	18	to	to	ADP
issue-3014	34	19	public	public	ADJ
issue-3014	34	20	financial	financial	ADJ
issue-3014	34	21	resources	resource	NOUN
issue-3014	34	22	derived	derive	VERB
issue-3014	34	23	from	from	ADP
issue-3014	34	24	state	state	NOUN
issue-3014	34	25	and	and	CCONJ
issue-3014	34	26	local	local	ADJ
issue-3014	34	27	budgets	budget	NOUN
issue-3014	34	28	and	and	CCONJ
issue-3014	34	29	owned	own	VERB
issue-3014	34	30	by	by	ADP
issue-3014	34	31	the	the	DET
issue-3014	34	32	state	state	NOUN
issue-3014	34	33	or	or	CCONJ
issue-3014	34	34	territorial	territorial	ADJ
issue-3014	34	35	communities	community	NOUN
issue-3014	34	36	(	(	PUNCT
issue-3014	34	37	hromadas	hromadas	PROPN
issue-3014	34	38	)	)	PUNCT
issue-3014	34	39	.	.	PUNCT
issue-3014	35	1	the	the	DET
issue-3014	35	2	legal	legal	ADJ
issue-3014	35	3	framework	framework	NOUN
issue-3014	35	4	governing	govern	VERB
issue-3014	35	5	such	such	ADJ
issue-3014	35	6	funds	fund	NOUN
issue-3014	35	7	encompasses	encompass	VERB
issue-3014	35	8	a	a	DET
issue-3014	35	9	set	set	NOUN
issue-3014	35	10	of	of	ADP
issue-3014	35	11	rules	rule	NOUN
issue-3014	35	12	that	that	PRON
issue-3014	35	13	govern	govern	VERB
issue-3014	35	14	their	their	PRON
issue-3014	35	15	accumulation	accumulation	NOUN
issue-3014	35	16	,	,	PUNCT
issue-3014	35	17	allocation	allocation	NOUN
issue-3014	35	18	and	and	CCONJ
issue-3014	35	19	use	use	NOUN
issue-3014	35	20	,	,	PUNCT
issue-3014	35	21	and	and	CCONJ
issue-3014	35	22	requires	require	VERB
issue-3014	35	23	strict	strict	ADJ
issue-3014	35	24	adherence	adherence	NOUN
issue-3014	35	25	to	to	ADP
issue-3014	35	26	certain	certain	ADJ
issue-3014	35	27	principles	principle	NOUN
issue-3014	35	28	.	.	PUNCT
issue-3014	36	1	in	in	ADP
issue-3014	36	2	contrast	contrast	NOUN
issue-3014	36	3	to	to	ADP
issue-3014	36	4	other	other	ADJ
issue-3014	36	5	forms	form	NOUN
issue-3014	36	6	of	of	ADP
issue-3014	36	7	state	state	NOUN
issue-3014	36	8	property	property	NOUN
issue-3014	36	9	,	,	PUNCT
issue-3014	36	10	budget	budget	NOUN
issue-3014	36	11	funds	fund	NOUN
issue-3014	36	12	are	be	AUX
issue-3014	36	13	subject	subject	ADJ
issue-3014	36	14	to	to	ADP
issue-3014	36	15	a	a	DET
issue-3014	36	16	distinct	distinct	ADJ
issue-3014	36	17	regulatory	regulatory	ADJ
issue-3014	36	18	framework	framework	NOUN
issue-3014	36	19	.	.	PUNCT
issue-3014	37	1	their	their	PRON
issue-3014	37	2	expenditure	expenditure	NOUN
issue-3014	37	3	is	be	AUX
issue-3014	37	4	permitted	permit	VERB
issue-3014	37	5	exclusively	exclusively	ADV
issue-3014	37	6	within	within	ADP
issue-3014	37	7	the	the	DET
issue-3014	37	8	limits	limit	NOUN
issue-3014	37	9	delineated	delineate	VERB
issue-3014	37	10	by	by	ADP
issue-3014	37	11	the	the	DET
issue-3014	37	12	relevant	relevant	ADJ
issue-3014	37	13	budgetary	budgetary	ADJ
issue-3014	37	14	allocations	allocation	NOUN
issue-3014	37	15	and	and	CCONJ
issue-3014	37	16	cost	cost	NOUN
issue-3014	37	17	estimates	estimate	NOUN
issue-3014	37	18	,	,	PUNCT
issue-3014	37	19	with	with	ADP
issue-3014	37	20	oversight	oversight	NOUN
issue-3014	37	21	of	of	ADP
issue-3014	37	22	this	this	DET
issue-3014	37	23	process	process	NOUN
issue-3014	37	24	being	be	AUX
issue-3014	37	25	conducted	conduct	VERB
issue-3014	37	26	by	by	ADP
issue-3014	37	27	authorised	authorise	VERB
issue-3014	37	28	public	public	ADJ
issue-3014	37	29	bodies	body	NOUN
issue-3014	37	30	.	.	PUNCT
issue-3014	38	1	in	in	ADP
issue-3014	38	2	essence	essence	NOUN
issue-3014	38	3	,	,	PUNCT
issue-3014	38	4	legislation	legislation	NOUN
issue-3014	38	5	imposes	impose	VERB
issue-3014	38	6	stringent	stringent	ADJ
issue-3014	38	7	requirements	requirement	NOUN
issue-3014	38	8	to	to	PART
issue-3014	38	9	ensure	ensure	VERB
issue-3014	38	10	that	that	SCONJ
issue-3014	38	11	budgetary	budgetary	ADJ
issue-3014	38	12	resources	resource	NOUN
issue-3014	38	13	are	be	AUX
issue-3014	38	14	used	use	VERB
issue-3014	38	15	lawfully	lawfully	ADV
issue-3014	38	16	and	and	CCONJ
issue-3014	38	17	for	for	ADP
issue-3014	38	18	their	their	PRON
issue-3014	38	19	intended	intend	VERB
issue-3014	38	20	purposes	purpose	NOUN
issue-3014	38	21	.	.	PUNCT
issue-3014	39	1	the	the	DET
issue-3014	39	2	objective	objective	NOUN
issue-3014	39	3	of	of	ADP
issue-3014	39	4	this	this	DET
issue-3014	39	5	regime	regime	NOUN
issue-3014	39	6	is	be	AUX
issue-3014	39	7	to	to	PART
issue-3014	39	8	ensure	ensure	VERB
issue-3014	39	9	effective	effective	ADJ
issue-3014	39	10	public	public	ADJ
issue-3014	39	11	financial	financial	ADJ
issue-3014	39	12	management	management	NOUN
issue-3014	39	13	,	,	PUNCT
issue-3014	39	14	thereby	thereby	ADV
issue-3014	39	15	guaranteeing	guarantee	VERB
issue-3014	39	16	that	that	SCONJ
issue-3014	39	17	every	every	DET
issue-3014	39	18	unit	unit	NOUN
issue-3014	39	19	of	of	ADP
issue-3014	39	20	currency	currency	NOUN
issue-3014	39	21	expended	expend	VERB
issue-3014	39	22	generates	generate	VERB
issue-3014	39	23	the	the	DET
issue-3014	39	24	maximum	maximum	ADJ
issue-3014	39	25	possible	possible	ADJ
issue-3014	39	26	societal	societal	ADJ
issue-3014	39	27	benefit	benefit	NOUN
issue-3014	39	28	while	while	SCONJ
issue-3014	39	29	upholding	uphold	VERB
issue-3014	39	30	the	the	DET
issue-3014	39	31	rule	rule	NOUN
issue-3014	39	32	of	of	ADP
issue-3014	39	33	law	law	NOUN
issue-3014	39	34	.	.	PUNCT
issue-3014	40	1	the	the	DET
issue-3014	40	2	fundamental	fundamental	ADJ
issue-3014	40	3	principles	principle	NOUN
issue-3014	40	4	that	that	PRON
issue-3014	40	5	underpin	underpin	VERB
issue-3014	40	6	the	the	DET
issue-3014	40	7	legal	legal	ADJ
issue-3014	40	8	framework	framework	NOUN
issue-3014	40	9	governing	govern	VERB
issue-3014	40	10	budget	budget	NOUN
issue-3014	40	11	funds	fund	NOUN
issue-3014	40	12	in	in	ADP
issue-3014	40	13	the	the	DET
issue-3014	40	14	context	context	NOUN
issue-3014	40	15	of	of	ADP
issue-3014	40	16	sound	sound	ADJ
issue-3014	40	17	public	public	ADJ
issue-3014	40	18	financial	financial	ADJ
issue-3014	40	19	management	management	NOUN
issue-3014	40	20	are	be	AUX
issue-3014	40	21	as	as	SCONJ
issue-3014	40	22	follows	follow	VERB
issue-3014	40	23	:	:	PUNCT
issue-3014	40	24	efficiency	efficiency	NOUN
issue-3014	40	25	and	and	CCONJ
issue-3014	40	26	effectiveness	effectiveness	NOUN
issue-3014	40	27	,	,	PUNCT
issue-3014	40	28	targeted	target	VERB
issue-3014	40	29	use	use	NOUN
issue-3014	40	30	,	,	PUNCT
issue-3014	40	31	publicity	publicity	NOUN
issue-3014	40	32	and	and	CCONJ
issue-3014	40	33	transparency	transparency	NOUN
issue-3014	40	34	,	,	PUNCT
issue-3014	40	35	control	control	NOUN
issue-3014	40	36	and	and	CCONJ
issue-3014	40	37	accountability	accountability	NOUN
issue-3014	40	38	,	,	PUNCT
issue-3014	40	39	and	and	CCONJ
issue-3014	40	40	the	the	DET
issue-3014	40	41	principle	principle	NOUN
issue-3014	40	42	of	of	ADP
issue-3014	40	43	legality	legality	NOUN
issue-3014	40	44	in	in	ADP
issue-3014	40	45	the	the	DET
issue-3014	40	46	use	use	NOUN
issue-3014	40	47	of	of	ADP
issue-3014	40	48	public	public	ADJ
issue-3014	40	49	funds	fund	NOUN
issue-3014	40	50	.	.	PUNCT
issue-3014	41	1	these	these	DET
issue-3014	41	2	principles	principle	NOUN
issue-3014	41	3	are	be	AUX
issue-3014	41	4	interrelated	interrelated	ADJ
issue-3014	41	5	and	and	CCONJ
issue-3014	41	6	collectively	collectively	ADV
issue-3014	41	7	form	form	VERB
issue-3014	41	8	the	the	DET
issue-3014	41	9	foundation	foundation	NOUN
issue-3014	41	10	of	of	ADP
issue-3014	41	11	good	good	ADJ
issue-3014	41	12	governance	governance	NOUN
issue-3014	41	13	in	in	ADP
issue-3014	41	14	the	the	DET
issue-3014	41	15	realm	realm	NOUN
issue-3014	41	16	of	of	ADP
issue-3014	41	17	public	public	ADJ
issue-3014	41	18	finance	finance	NOUN
issue-3014	41	19	.	.	PUNCT
issue-3014	42	1	their	their	PRON
issue-3014	42	2	substance	substance	NOUN
issue-3014	42	3	is	be	AUX
issue-3014	42	4	as	as	SCONJ
issue-3014	42	5	follows	follow	VERB
issue-3014	42	6	:	:	PUNCT
issue-3014	42	7	1	1	X
issue-3014	42	8	.	.	X
issue-3014	42	9	efficiency	efficiency	NOUN
issue-3014	42	10	and	and	CCONJ
issue-3014	42	11	effectiveness	effectiveness	NOUN
issue-3014	42	12	the	the	DET
issue-3014	42	13	principle	principle	NOUN
issue-3014	42	14	of	of	ADP
issue-3014	42	15	efficiency	efficiency	NOUN
issue-3014	42	16	can	can	AUX
issue-3014	42	17	be	be	AUX
issue-3014	42	18	defined	define	VERB
issue-3014	42	19	as	as	ADP
issue-3014	42	20	the	the	DET
issue-3014	42	21	achievement	achievement	NOUN
issue-3014	42	22	of	of	ADP
issue-3014	42	23	intended	intend	VERB
issue-3014	42	24	budgetary	budgetary	ADJ
issue-3014	42	25	outcomes	outcome	NOUN
issue-3014	42	26	with	with	ADP
issue-3014	42	27	the	the	DET
issue-3014	42	28	least	least	ADJ
issue-3014	42	29	possible	possible	ADJ
issue-3014	42	30	expenditure	expenditure	NOUN
issue-3014	42	31	,	,	PUNCT
issue-3014	42	32	thus	thus	ADV
issue-3014	42	33	establishing	establish	VERB
issue-3014	42	34	an	an	DET
issue-3014	42	35	optimal	optimal	ADJ
issue-3014	42	36	balance	balance	NOUN
issue-3014	42	37	between	between	ADP
issue-3014	42	38	the	the	DET
issue-3014	42	39	resources	resource	NOUN
issue-3014	42	40	utilised	utilise	VERB
issue-3014	42	41	and	and	CCONJ
issue-3014	42	42	the	the	DET
issue-3014	42	43	results	result	NOUN
issue-3014	42	44	obtained	obtain	VERB
issue-3014	42	45	.	.	PUNCT
issue-3014	43	1	in	in	ADP
issue-3014	43	2	the	the	DET
issue-3014	43	3	ukrainian	ukrainian	ADJ
issue-3014	43	4	budget	budget	NOUN
issue-3014	43	5	legislation	legislation	NOUN
issue-3014	43	6	,	,	PUNCT
issue-3014	43	7	this	this	DET
issue-3014	43	8	principle	principle	NOUN
issue-3014	43	9	is	be	AUX
issue-3014	43	10	enshrined	enshrine	VERB
issue-3014	43	11	among	among	ADP
issue-3014	43	12	the	the	DET
issue-3014	43	13	fundamental	fundamental	ADJ
issue-3014	43	14	tenets	tenet	NOUN
issue-3014	43	15	of	of	ADP
issue-3014	43	16	the	the	DET
issue-3014	43	17	budget	budget	NOUN
issue-3014	43	18	system	system	NOUN
issue-3014	43	19	,	,	PUNCT
issue-3014	43	20	which	which	PRON
issue-3014	43	21	stipulates	stipulate	VERB
issue-3014	43	22	that	that	SCONJ
issue-3014	43	23	every	every	DET
issue-3014	43	24	hryvnia	hryvnia	NOUN
issue-3014	43	25	expended	expend	VERB
issue-3014	43	26	from	from	ADP
issue-3014	43	27	the	the	DET
issue-3014	43	28	budget	budget	NOUN
issue-3014	43	29	must	must	AUX
issue-3014	43	30	yield	yield	VERB
issue-3014	43	31	the	the	DET
issue-3014	43	32	greatest	great	ADJ
issue-3014	43	33	possible	possible	ADJ
issue-3014	43	34	benefit	benefit	NOUN
issue-3014	43	35	for	for	ADP
issue-3014	43	36	society	society	NOUN
issue-3014	43	37	.	.	PUNCT
issue-3014	44	1	this	this	PRON
issue-3014	44	2	may	may	AUX
issue-3014	44	3	be	be	AUX
issue-3014	44	4	considered	consider	VERB
issue-3014	44	5	to	to	PART
issue-3014	44	6	reflect	reflect	VERB
issue-3014	44	7	a	a	DET
issue-3014	44	8	"	"	PUNCT
issue-3014	44	9	value	value	NOUN
issue-3014	44	10	for	for	ADP
issue-3014	44	11	money	money	NOUN
issue-3014	44	12	"	"	PUNCT
issue-3014	44	13	approach	approach	NOUN
issue-3014	44	14	,	,	PUNCT
issue-3014	44	15	insofar	insofar	ADV
issue-3014	44	16	as	as	SCONJ
issue-3014	44	17	it	it	PRON
issue-3014	44	18	ensures	ensure	VERB
issue-3014	44	19	economy	economy	NOUN
issue-3014	44	20	(	(	PUNCT
issue-3014	44	21	prudent	prudent	ADJ
issue-3014	44	22	use	use	NOUN
issue-3014	44	23	of	of	ADP
issue-3014	44	24	resources	resource	NOUN
issue-3014	44	25	)	)	PUNCT
issue-3014	44	26	,	,	PUNCT
issue-3014	44	27	productivity	productivity	NOUN
issue-3014	44	28	(	(	PUNCT
issue-3014	44	29	maximum	maximum	ADJ
issue-3014	44	30	quantity	quantity	NOUN
issue-3014	44	31	and	and	CCONJ
issue-3014	44	32	quality	quality	NOUN
issue-3014	44	33	of	of	ADP
issue-3014	44	34	services	service	NOUN
issue-3014	44	35	with	with	ADP
issue-3014	44	36	available	available	ADJ
issue-3014	44	37	resources	resource	NOUN
issue-3014	44	38	)	)	PUNCT
issue-3014	44	39	,	,	PUNCT
issue-3014	44	40	and	and	CCONJ
issue-3014	44	41	effectiveness	effectiveness	NOUN
issue-3014	44	42	(	(	PUNCT
issue-3014	44	43	attainment	attainment	NOUN
issue-3014	44	44	of	of	ADP
issue-3014	44	45	policy	policy	NOUN
issue-3014	44	46	goals	goal	NOUN
issue-3014	44	47	)	)	PUNCT
issue-3014	44	48	.	.	PUNCT
issue-3014	45	1	the	the	DET
issue-3014	45	2	implementation	implementation	NOUN
issue-3014	45	3	of	of	ADP
issue-3014	45	4	this	this	DET
issue-3014	45	5	principle	principle	NOUN
issue-3014	45	6	necessitates	necessitate	VERB
issue-3014	45	7	a	a	DET
issue-3014	45	8	robust	robust	ADJ
issue-3014	45	9	legal	legal	ADJ
issue-3014	45	10	framework	framework	NOUN
issue-3014	45	11	and	and	CCONJ
issue-3014	45	12	effective	effective	ADJ
issue-3014	45	13	control	control	NOUN
issue-3014	45	14	mechanisms	mechanism	NOUN
issue-3014	45	15	(	(	PUNCT
issue-3014	45	16	voronkova	voronkova	X
issue-3014	45	17	&	&	CCONJ
issue-3014	45	18	melnyk	melnyk	ADV
issue-3014	45	19	,	,	PUNCT
issue-3014	45	20	2020	2020	NUM
issue-3014	45	21	)	)	PUNCT
issue-3014	45	22	.	.	PUNCT
issue-3014	46	1	in	in	ADP
issue-3014	46	2	other	other	ADJ
issue-3014	46	3	words	word	NOUN
issue-3014	46	4	,	,	PUNCT
issue-3014	46	5	efficiency	efficiency	NOUN
issue-3014	46	6	should	should	AUX
issue-3014	46	7	be	be	AUX
issue-3014	46	8	considered	consider	VERB
issue-3014	46	9	not	not	PART
issue-3014	46	10	only	only	ADV
issue-3014	46	11	an	an	DET
issue-3014	46	12	economic	economic	ADJ
issue-3014	46	13	imperative	imperative	NOUN
issue-3014	46	14	but	but	CCONJ
issue-3014	46	15	also	also	ADV
issue-3014	46	16	a	a	DET
issue-3014	46	17	legally	legally	ADV
issue-3014	46	18	binding	bind	VERB
issue-3014	46	19	criterion	criterion	NOUN
issue-3014	46	20	,	,	PUNCT
issue-3014	46	21	subject	subject	ADJ
issue-3014	46	22	to	to	ADP
issue-3014	46	23	evaluation	evaluation	NOUN
issue-3014	46	24	and	and	CCONJ
issue-3014	46	25	enforcement	enforcement	NOUN
issue-3014	46	26	by	by	ADP
issue-3014	46	27	the	the	DET
issue-3014	46	28	state	state	NOUN
issue-3014	46	29	.	.	PUNCT
issue-3014	47	1	2	2	X
issue-3014	47	2	.	.	NUM
issue-3014	47	3	targeted	target	VERB
issue-3014	47	4	use	use	NOUN
issue-3014	47	5	of	of	ADP
issue-3014	47	6	funds	fund	NOUN
issue-3014	47	7	this	this	DET
issue-3014	47	8	principle	principle	NOUN
issue-3014	47	9	stipulates	stipulate	VERB
issue-3014	47	10	that	that	SCONJ
issue-3014	47	11	budget	budget	NOUN
issue-3014	47	12	funds	fund	NOUN
issue-3014	47	13	must	must	AUX
issue-3014	47	14	be	be	AUX
issue-3014	47	15	utilised	utilise	VERB
issue-3014	47	16	in	in	ADP
issue-3014	47	17	strict	strict	ADJ
issue-3014	47	18	accordance	accordance	NOUN
issue-3014	47	19	with	with	ADP
issue-3014	47	20	the	the	DET
issue-3014	47	21	objectives	objective	NOUN
issue-3014	47	22	delineated	delineate	VERB
issue-3014	47	23	in	in	ADP
issue-3014	47	24	the	the	DET
issue-3014	47	25	pertinent	pertinent	ADJ
issue-3014	47	26	budget	budget	NOUN
issue-3014	47	27	laws	law	NOUN
issue-3014	47	28	and	and	CCONJ
issue-3014	47	29	appropriation	appropriation	NOUN
issue-3014	47	30	decisions	decision	NOUN
issue-3014	47	31	.	.	PUNCT
issue-3014	48	1	it	it	PRON
issue-3014	48	2	is	be	AUX
issue-3014	48	3	imperative	imperative	ADJ
issue-3014	48	4	that	that	SCONJ
issue-3014	48	5	every	every	DET
issue-3014	48	6	hryvnia	hryvnia	NOUN
issue-3014	48	7	is	be	AUX
issue-3014	48	8	expended	expend	VERB
issue-3014	48	9	in	in	ADP
issue-3014	48	10	accordance	accordance	NOUN
issue-3014	48	11	with	with	ADP
issue-3014	48	12	its	its	PRON
issue-3014	48	13	designated	designate	VERB
issue-3014	48	14	purpose	purpose	NOUN
issue-3014	48	15	,	,	PUNCT
issue-3014	48	16	as	as	SCONJ
issue-3014	48	17	outlined	outline	VERB
issue-3014	48	18	in	in	ADP
issue-3014	48	19	the	the	DET
issue-3014	48	20	budget	budget	NOUN
issue-3014	48	21	programme	programme	NOUN
issue-3014	48	22	or	or	CCONJ
issue-3014	48	23	cost	cost	NOUN
issue-3014	48	24	estimate	estimate	NOUN
issue-3014	48	25	.	.	PUNCT
issue-3014	49	1	in	in	ADP
issue-3014	49	2	practice	practice	NOUN
issue-3014	49	3	,	,	PUNCT
issue-3014	49	4	this	this	PRON
issue-3014	49	5	means	mean	VERB
issue-3014	49	6	that	that	SCONJ
issue-3014	49	7	the	the	DET
issue-3014	49	8	redirection	redirection	NOUN
issue-3014	49	9	or	or	CCONJ
issue-3014	49	10	misuse	misuse	NOUN
issue-3014	49	11	of	of	ADP
issue-3014	49	12	funds	fund	NOUN
issue-3014	49	13	for	for	ADP
issue-3014	49	14	unauthorised	unauthorised	ADJ
issue-3014	49	15	needs	need	NOUN
issue-3014	49	16	is	be	AUX
issue-3014	49	17	inadmissible	inadmissible	ADJ
issue-3014	49	18	.	.	PUNCT
issue-3014	50	1	the	the	DET
issue-3014	50	2	principle	principle	NOUN
issue-3014	50	3	of	of	ADP
issue-3014	50	4	targeted	target	VERB
issue-3014	50	5	use	use	NOUN
issue-3014	50	6	,	,	PUNCT
issue-3014	50	7	which	which	PRON
issue-3014	50	8	is	be	AUX
issue-3014	50	9	now	now	ADV
issue-3014	50	10	legally	legally	ADV
issue-3014	50	11	codified	codify	VERB
issue-3014	50	12	,	,	PUNCT
issue-3014	50	13	ensures	ensure	VERB
issue-3014	50	14	that	that	PRON
issue-3014	50	15	adopted	adopt	VERB
issue-3014	50	16	budgetary	budgetary	ADJ
issue-3014	50	17	policies	policy	NOUN
issue-3014	50	18	and	and	CCONJ
issue-3014	50	19	priorities	priority	NOUN
issue-3014	50	20	are	be	AUX
issue-3014	50	21	executed	execute	VERB
issue-3014	50	22	.	.	PUNCT
issue-3014	51	1	expenditure	expenditure	NOUN
issue-3014	51	2	is	be	AUX
issue-3014	51	3	strictly	strictly	ADV
issue-3014	51	4	limited	limit	VERB
issue-3014	51	5	to	to	ADP
issue-3014	51	6	the	the	DET
issue-3014	51	7	goals	goal	NOUN
issue-3014	51	8	approved	approve	VERB
issue-3014	51	9	by	by	ADP
issue-3014	51	10	the	the	DET
issue-3014	51	11	legislature	legislature	NOUN
issue-3014	51	12	.	.	PUNCT
issue-3014	52	1	the	the	DET
issue-3014	52	2	economic	economic	ADJ
issue-3014	52	3	dimension	dimension	NOUN
issue-3014	52	4	of	of	ADP
issue-3014	52	5	this	this	DET
issue-3014	52	6	principle	principle	NOUN
issue-3014	52	7	involves	involve	VERB
issue-3014	52	8	preventing	prevent	VERB
issue-3014	52	9	the	the	DET
issue-3014	52	10	inefficient	inefficient	ADJ
issue-3014	52	11	dispersal	dispersal	NOUN
issue-3014	52	12	of	of	ADP
issue-3014	52	13	resources	resource	NOUN
issue-3014	52	14	and	and	CCONJ
issue-3014	52	15	maintaining	maintain	VERB
issue-3014	52	16	fiscal	fiscal	ADJ
issue-3014	52	17	discipline	discipline	NOUN
issue-3014	52	18	,	,	PUNCT
issue-3014	52	19	thereby	thereby	ADV
issue-3014	52	20	ensuring	ensure	VERB
issue-3014	52	21	that	that	SCONJ
issue-3014	52	22	funds	fund	NOUN
issue-3014	52	23	are	be	AUX
issue-3014	52	24	allocated	allocate	VERB
issue-3014	52	25	as	as	ADP
issue-3014	52	26	planned	plan	VERB
issue-3014	52	27	and	and	CCONJ
issue-3014	52	28	generate	generate	VERB
issue-3014	52	29	the	the	DET
issue-3014	52	30	greatest	great	ADJ
issue-3014	52	31	possible	possible	ADJ
issue-3014	52	32	public	public	ADJ
issue-3014	52	33	value	value	NOUN
issue-3014	52	34	.	.	PUNCT
issue-3014	53	1	compliance	compliance	NOUN
issue-3014	53	2	with	with	ADP
issue-3014	53	3	this	this	DET
issue-3014	53	4	principle	principle	NOUN
issue-3014	53	5	is	be	AUX
issue-3014	53	6	a	a	DET
issue-3014	53	7	key	key	ADJ
issue-3014	53	8	goal	goal	NOUN
issue-3014	53	9	of	of	ADP
issue-3014	53	10	public	public	ADJ
issue-3014	53	11	financial	financial	ADJ
issue-3014	53	12	control	control	NOUN
issue-3014	53	13	,	,	PUNCT
issue-3014	53	14	which	which	PRON
issue-3014	53	15	aims	aim	VERB
issue-3014	53	16	to	to	PART
issue-3014	53	17	prevent	prevent	VERB
issue-3014	53	18	budgetary	budgetary	ADJ
issue-3014	53	19	resources	resource	NOUN
issue-3014	53	20	being	be	AUX
issue-3014	53	21	misused	misuse	VERB
issue-3014	53	22	for	for	ADP
issue-3014	53	23	unintended	unintended	ADJ
issue-3014	53	24	purposes	purpose	NOUN
issue-3014	53	25	(	(	PUNCT
issue-3014	53	26	voronkova	voronkova	X
issue-3014	53	27	&	&	CCONJ
issue-3014	53	28	melnyk	melnyk	ADV
issue-3014	53	29	,	,	PUNCT
issue-3014	53	30	2020	2020	NUM
issue-3014	53	31	)	)	PUNCT
issue-3014	53	32	.	.	PUNCT
issue-3014	54	1	3	3	X
issue-3014	54	2	.	.	X
issue-3014	54	3	publicity	publicity	NOUN
issue-3014	54	4	and	and	CCONJ
issue-3014	54	5	transparency	transparency	NOUN
issue-3014	54	6	it	it	PRON
issue-3014	54	7	is	be	AUX
issue-3014	54	8	imperative	imperative	ADJ
issue-3014	54	9	that	that	SCONJ
issue-3014	54	10	the	the	DET
issue-3014	54	11	budgetary	budgetary	ADJ
issue-3014	54	12	system	system	NOUN
issue-3014	54	13	is	be	AUX
issue-3014	54	14	both	both	CCONJ
issue-3014	54	15	open	open	ADJ
issue-3014	54	16	and	and	CCONJ
issue-3014	54	17	comprehensible	comprehensible	ADJ
issue-3014	54	18	to	to	ADP
issue-3014	54	19	citizens	citizen	NOUN
issue-3014	54	20	.	.	PUNCT
issue-3014	55	1	the	the	DET
issue-3014	55	2	principle	principle	NOUN
issue-3014	55	3	of	of	ADP
issue-3014	55	4	publicity	publicity	NOUN
issue-3014	55	5	and	and	CCONJ
issue-3014	55	6	transparency	transparency	NOUN
issue-3014	55	7	dictates	dictate	VERB
issue-3014	55	8	that	that	SCONJ
issue-3014	55	9	information	information	NOUN
issue-3014	55	10	regarding	regard	VERB
issue-3014	55	11	the	the	DET
issue-3014	55	12	formation	formation	NOUN
issue-3014	55	13	and	and	CCONJ
issue-3014	55	14	utilisation	utilisation	NOUN
issue-3014	55	15	of	of	ADP
issue-3014	55	16	budget	budget	NOUN
issue-3014	55	17	funds	fund	NOUN
issue-3014	55	18	must	must	AUX
issue-3014	55	19	be	be	AUX
issue-3014	55	20	made	make	VERB
issue-3014	55	21	publicly	publicly	ADV
issue-3014	55	22	available	available	ADJ
issue-3014	55	23	,	,	PUNCT
issue-3014	55	24	and	and	CCONJ
issue-3014	55	25	the	the	DET
issue-3014	55	26	procedures	procedure	NOUN
issue-3014	55	27	for	for	ADP
issue-3014	55	28	adopting	adopt	VERB
issue-3014	55	29	budgetary	budgetary	ADJ
issue-3014	55	30	decisions	decision	NOUN
issue-3014	55	31	must	must	AUX
issue-3014	55	32	be	be	AUX
issue-3014	55	33	transparent	transparent	ADJ
issue-3014	55	34	and	and	CCONJ
issue-3014	55	35	subject	subject	ADJ
issue-3014	55	36	to	to	ADP
issue-3014	55	37	public	public	ADJ
issue-3014	55	38	oversight	oversight	NOUN
issue-3014	55	39	.	.	PUNCT
issue-3014	56	1	this	this	DET
issue-3014	56	2	principle	principle	NOUN
issue-3014	56	3	is	be	AUX
issue-3014	56	4	explicitly	explicitly	ADV
issue-3014	56	5	enshrined	enshrine	VERB
issue-3014	56	6	in	in	ADP
issue-3014	56	7	the	the	DET
issue-3014	56	8	budget	budget	NOUN
issue-3014	56	9	code	code	NOUN
issue-3014	56	10	of	of	ADP
issue-3014	56	11	ukraine	ukraine	NOUN
issue-3014	56	12	,	,	PUNCT
issue-3014	56	13	obliging	oblige	VERB
issue-3014	56	14	public	public	ADJ
issue-3014	56	15	authorities	authority	NOUN
issue-3014	56	16	to	to	PART
issue-3014	56	17	inform	inform	VERB
issue-3014	56	18	the	the	DET
issue-3014	56	19	public	public	NOUN
issue-3014	56	20	about	about	ADP
issue-3014	56	21	the	the	DET
issue-3014	56	22	budget	budget	NOUN
issue-3014	56	23	and	and	CCONJ
issue-3014	56	24	its	its	PRON
issue-3014	56	25	execution	execution	NOUN
issue-3014	56	26	.	.	PUNCT
issue-3014	57	1	baltic	baltic	PROPN
issue-3014	57	2	journal	journal	PROPN
issue-3014	57	3	of	of	ADP
issue-3014	57	4	economic	economic	ADJ
issue-3014	57	5	studies	study	NOUN
issue-3014	57	6	55	55	NUM
issue-3014	57	7	vol	vol	NOUN
issue-3014	57	8	.	.	PUNCT
issue-3014	58	1	11	11	NUM
issue-3014	58	2	no	no	NOUN
issue-3014	58	3	.	.	NOUN
issue-3014	58	4	4	4	NUM
issue-3014	58	5	,	,	PUNCT
issue-3014	58	6	2025	2025	NUM
issue-3014	58	7	the	the	DET
issue-3014	58	8	economic	economic	ADJ
issue-3014	58	9	significance	significance	NOUN
issue-3014	58	10	of	of	ADP
issue-3014	58	11	transparency	transparency	NOUN
issue-3014	58	12	is	be	AUX
issue-3014	58	13	twofold	twofold	ADV
issue-3014	58	14	:	:	PUNCT
issue-3014	58	15	firstly	firstly	ADV
issue-3014	58	16	,	,	PUNCT
issue-3014	58	17	it	it	PRON
issue-3014	58	18	has	have	VERB
issue-3014	58	19	the	the	DET
issue-3014	58	20	potential	potential	NOUN
issue-3014	58	21	to	to	PART
issue-3014	58	22	reduce	reduce	VERB
issue-3014	58	23	corruption	corruption	NOUN
issue-3014	58	24	risks	risk	NOUN
issue-3014	58	25	and	and	CCONJ
issue-3014	58	26	improve	improve	VERB
issue-3014	58	27	efficiency	efficiency	NOUN
issue-3014	58	28	;	;	PUNCT
issue-3014	58	29	secondly	secondly	ADV
issue-3014	58	30	,	,	PUNCT
issue-3014	58	31	budget	budget	NOUN
issue-3014	58	32	openness	openness	NOUN
issue-3014	58	33	helps	help	VERB
issue-3014	58	34	to	to	PART
issue-3014	58	35	curb	curb	VERB
issue-3014	58	36	misuse	misuse	NOUN
issue-3014	58	37	of	of	ADP
issue-3014	58	38	funds	fund	NOUN
issue-3014	58	39	,	,	PUNCT
issue-3014	58	40	enhance	enhance	VERB
issue-3014	58	41	trust	trust	NOUN
issue-3014	58	42	in	in	ADP
issue-3014	58	43	public	public	ADJ
issue-3014	58	44	authorities	authority	NOUN
issue-3014	58	45	,	,	PUNCT
issue-3014	58	46	and	and	CCONJ
issue-3014	58	47	increase	increase	VERB
issue-3014	58	48	citizen	citizen	ADJ
issue-3014	58	49	participation	participation	NOUN
issue-3014	58	50	in	in	ADP
issue-3014	58	51	financial	financial	ADJ
issue-3014	58	52	oversight	oversight	NOUN
issue-3014	58	53	.	.	PUNCT
issue-3014	59	1	as	as	SCONJ
issue-3014	59	2	stated	state	VERB
issue-3014	59	3	in	in	ADP
issue-3014	59	4	the	the	DET
issue-3014	59	5	current	current	ADJ
issue-3014	59	6	academic	academic	ADJ
issue-3014	59	7	discourse	discourse	NOUN
issue-3014	59	8	,	,	PUNCT
issue-3014	59	9	budget	budget	NOUN
issue-3014	59	10	transparency	transparency	NOUN
issue-3014	59	11	constitutes	constitute	VERB
issue-3014	59	12	a	a	DET
issue-3014	59	13	pivotal	pivotal	ADJ
issue-3014	59	14	instrument	instrument	NOUN
issue-3014	59	15	of	of	ADP
issue-3014	59	16	effective	effective	ADJ
issue-3014	59	17	governance	governance	NOUN
issue-3014	59	18	,	,	PUNCT
issue-3014	59	19	ensuring	ensure	VERB
issue-3014	59	20	accountability	accountability	NOUN
issue-3014	59	21	and	and	CCONJ
issue-3014	59	22	public	public	ADJ
issue-3014	59	23	participation	participation	NOUN
issue-3014	59	24	,	,	PUNCT
issue-3014	59	25	whilst	whilst	SCONJ
issue-3014	59	26	concurrently	concurrently	ADV
issue-3014	59	27	enabling	enable	VERB
issue-3014	59	28	the	the	DET
issue-3014	59	29	assessment	assessment	NOUN
issue-3014	59	30	of	of	ADP
issue-3014	59	31	expenditure	expenditure	NOUN
issue-3014	59	32	performance	performance	NOUN
issue-3014	59	33	(	(	PUNCT
issue-3014	59	34	davidenko	davidenko	PROPN
issue-3014	59	35	&	&	CCONJ
issue-3014	59	36	sydorenko	sydorenko	PROPN
issue-3014	59	37	,	,	PUNCT
issue-3014	59	38	2025	2025	NUM
issue-3014	59	39	)	)	PUNCT
issue-3014	59	40	.	.	PUNCT
issue-3014	60	1	consequently	consequently	ADV
issue-3014	60	2	,	,	PUNCT
issue-3014	60	3	the	the	DET
issue-3014	60	4	legislative	legislative	ADJ
issue-3014	60	5	entrenchment	entrenchment	NOUN
issue-3014	60	6	of	of	ADP
issue-3014	60	7	publicity	publicity	NOUN
issue-3014	60	8	requirements	requirement	NOUN
issue-3014	60	9	–	–	PUNCT
issue-3014	60	10	such	such	ADJ
issue-3014	60	11	as	as	ADP
issue-3014	60	12	laws	law	NOUN
issue-3014	60	13	on	on	ADP
issue-3014	60	14	access	access	NOUN
issue-3014	60	15	to	to	ADP
issue-3014	60	16	information	information	NOUN
issue-3014	60	17	and	and	CCONJ
issue-3014	60	18	open	open	ADJ
issue-3014	60	19	data	datum	NOUN
issue-3014	60	20	–	–	PUNCT
issue-3014	60	21	has	have	VERB
issue-3014	60	22	a	a	DET
issue-3014	60	23	directly	directly	ADV
issue-3014	60	24	positive	positive	ADJ
issue-3014	60	25	economic	economic	ADJ
issue-3014	60	26	effect	effect	NOUN
issue-3014	60	27	by	by	ADP
issue-3014	60	28	improving	improve	VERB
issue-3014	60	29	the	the	DET
issue-3014	60	30	quality	quality	NOUN
issue-3014	60	31	of	of	ADP
issue-3014	60	32	public	public	ADJ
issue-3014	60	33	expenditure	expenditure	NOUN
issue-3014	60	34	through	through	ADP
issue-3014	60	35	civic	civic	ADJ
issue-3014	60	36	oversight	oversight	NOUN
issue-3014	60	37	.	.	PUNCT
issue-3014	61	1	4	4	X
issue-3014	61	2	.	.	X
issue-3014	61	3	control	control	NOUN
issue-3014	61	4	and	and	CCONJ
issue-3014	61	5	accountability	accountability	NOUN
issue-3014	61	6	this	this	DET
issue-3014	61	7	principle	principle	NOUN
issue-3014	61	8	signifies	signify	VERB
issue-3014	61	9	that	that	PRON
issue-3014	61	10	budget	budget	NOUN
issue-3014	61	11	holders	holder	NOUN
issue-3014	61	12	and	and	CCONJ
issue-3014	61	13	other	other	ADJ
issue-3014	61	14	participants	participant	NOUN
issue-3014	61	15	in	in	ADP
issue-3014	61	16	the	the	DET
issue-3014	61	17	budget	budget	NOUN
issue-3014	61	18	process	process	NOUN
issue-3014	61	19	are	be	AUX
issue-3014	61	20	accountable	accountable	ADJ
issue-3014	61	21	for	for	ADP
issue-3014	61	22	the	the	DET
issue-3014	61	23	legality	legality	NOUN
issue-3014	61	24	and	and	CCONJ
issue-3014	61	25	efficiency	efficiency	NOUN
issue-3014	61	26	of	of	ADP
issue-3014	61	27	their	their	PRON
issue-3014	61	28	actions	action	NOUN
issue-3014	61	29	with	with	ADP
issue-3014	61	30	public	public	ADJ
issue-3014	61	31	funds	fund	NOUN
issue-3014	61	32	and	and	CCONJ
issue-3014	61	33	are	be	AUX
issue-3014	61	34	obligated	obligate	VERB
issue-3014	61	35	to	to	PART
issue-3014	61	36	report	report	VERB
issue-3014	61	37	on	on	ADP
issue-3014	61	38	the	the	DET
issue-3014	61	39	results	result	NOUN
issue-3014	61	40	achieved	achieve	VERB
issue-3014	61	41	.	.	PUNCT
issue-3014	62	1	the	the	DET
issue-3014	62	2	concept	concept	NOUN
issue-3014	62	3	of	of	ADP
issue-3014	62	4	control	control	NOUN
issue-3014	62	5	is	be	AUX
issue-3014	62	6	predicated	predicate	VERB
issue-3014	62	7	on	on	ADP
issue-3014	62	8	the	the	DET
issue-3014	62	9	presence	presence	NOUN
issue-3014	62	10	of	of	ADP
issue-3014	62	11	a	a	DET
issue-3014	62	12	comprehensive	comprehensive	ADJ
issue-3014	62	13	system	system	NOUN
issue-3014	62	14	of	of	ADP
issue-3014	62	15	financial	financial	ADJ
issue-3014	62	16	oversight	oversight	NOUN
issue-3014	62	17	,	,	PUNCT
issue-3014	62	18	encompassing	encompass	VERB
issue-3014	62	19	both	both	CCONJ
issue-3014	62	20	internal	internal	ADJ
issue-3014	62	21	(	(	PUNCT
issue-3014	62	22	within	within	ADP
issue-3014	62	23	government	government	NOUN
issue-3014	62	24	agencies	agency	NOUN
issue-3014	62	25	)	)	PUNCT
issue-3014	62	26	and	and	CCONJ
issue-3014	62	27	external	external	ADJ
issue-3014	62	28	(	(	PUNCT
issue-3014	62	29	independent	independent	ADJ
issue-3014	62	30	audits	audits	NOUN
issue-3014	62	31	,	,	PUNCT
issue-3014	62	32	parliamentary	parliamentary	ADJ
issue-3014	62	33	and	and	CCONJ
issue-3014	62	34	civic	civic	ADJ
issue-3014	62	35	control	control	NOUN
issue-3014	62	36	mechanisms	mechanism	NOUN
issue-3014	62	37	)	)	PUNCT
issue-3014	62	38	dimensions	dimension	NOUN
issue-3014	62	39	(	(	PUNCT
issue-3014	62	40	pysmenna	pysmenna	NOUN
issue-3014	62	41	,	,	PUNCT
issue-3014	62	42	n.d	n.d	PROPN
issue-3014	62	43	.	.	PROPN
issue-3014	62	44	)	)	PUNCT
issue-3014	62	45	.	.	PUNCT
issue-3014	63	1	accountability	accountability	NOUN
issue-3014	63	2	is	be	AUX
issue-3014	63	3	defined	define	VERB
issue-3014	63	4	as	as	ADP
issue-3014	63	5	the	the	DET
issue-3014	63	6	obligation	obligation	NOUN
issue-3014	63	7	of	of	ADP
issue-3014	63	8	public	public	ADJ
issue-3014	63	9	officials	official	NOUN
issue-3014	63	10	to	to	PART
issue-3014	63	11	provide	provide	VERB
issue-3014	63	12	a	a	DET
issue-3014	63	13	justifiable	justifiable	ADJ
issue-3014	63	14	and	and	CCONJ
issue-3014	63	15	explicative	explicative	ADJ
issue-3014	63	16	account	account	NOUN
issue-3014	63	17	of	of	ADP
issue-3014	63	18	budget	budget	NOUN
issue-3014	63	19	fund	fund	NOUN
issue-3014	63	20	utilisation	utilisation	NOUN
issue-3014	63	21	and	and	CCONJ
issue-3014	63	22	the	the	DET
issue-3014	63	23	attained	attain	VERB
issue-3014	63	24	outcomes	outcome	NOUN
issue-3014	63	25	,	,	PUNCT
issue-3014	63	26	and	and	CCONJ
issue-3014	63	27	to	to	PART
issue-3014	63	28	accept	accept	VERB
issue-3014	63	29	legally	legally	ADV
issue-3014	63	30	defined	define	VERB
issue-3014	63	31	sanctions	sanction	NOUN
issue-3014	63	32	in	in	ADP
issue-3014	63	33	the	the	DET
issue-3014	63	34	event	event	NOUN
issue-3014	63	35	of	of	ADP
issue-3014	63	36	violations	violation	NOUN
issue-3014	63	37	.	.	PUNCT
issue-3014	64	1	from	from	ADP
issue-3014	64	2	a	a	DET
issue-3014	64	3	legal	legal	ADJ
issue-3014	64	4	standpoint	standpoint	NOUN
issue-3014	64	5	,	,	PUNCT
issue-3014	64	6	the	the	DET
issue-3014	64	7	principle	principle	NOUN
issue-3014	64	8	of	of	ADP
issue-3014	64	9	accountability	accountability	NOUN
issue-3014	64	10	is	be	AUX
issue-3014	64	11	implemented	implement	VERB
issue-3014	64	12	through	through	ADP
issue-3014	64	13	norms	norm	NOUN
issue-3014	64	14	concerning	concern	VERB
issue-3014	64	15	budget	budget	NOUN
issue-3014	64	16	reporting	reporting	NOUN
issue-3014	64	17	,	,	PUNCT
issue-3014	64	18	mandatory	mandatory	ADJ
issue-3014	64	19	audits	audits	NOUN
issue-3014	64	20	,	,	PUNCT
issue-3014	64	21	parliamentary	parliamentary	ADJ
issue-3014	64	22	hearings	hearing	NOUN
issue-3014	64	23	,	,	PUNCT
issue-3014	64	24	and	and	CCONJ
issue-3014	64	25	the	the	DET
issue-3014	64	26	publication	publication	NOUN
issue-3014	64	27	of	of	ADP
issue-3014	64	28	performance	performance	NOUN
issue-3014	64	29	reports	report	NOUN
issue-3014	64	30	.	.	PUNCT
issue-3014	65	1	from	from	ADP
issue-3014	65	2	an	an	DET
issue-3014	65	3	economic	economic	ADJ
issue-3014	65	4	perspective	perspective	NOUN
issue-3014	65	5	,	,	PUNCT
issue-3014	65	6	this	this	DET
issue-3014	65	7	principle	principle	NOUN
issue-3014	65	8	fosters	foster	VERB
issue-3014	65	9	more	more	ADV
issue-3014	65	10	rational	rational	ADJ
issue-3014	65	11	resource	resource	NOUN
issue-3014	65	12	allocation	allocation	NOUN
issue-3014	65	13	,	,	PUNCT
issue-3014	65	14	as	as	SCONJ
issue-3014	65	15	public	public	ADJ
issue-3014	65	16	responsibility	responsibility	NOUN
issue-3014	65	17	incentivises	incentivise	VERB
issue-3014	65	18	officials	official	NOUN
issue-3014	65	19	to	to	PART
issue-3014	65	20	achieve	achieve	VERB
issue-3014	65	21	results	result	NOUN
issue-3014	65	22	and	and	CCONJ
issue-3014	65	23	avoid	avoid	VERB
issue-3014	65	24	wasteful	wasteful	ADJ
issue-3014	65	25	or	or	CCONJ
issue-3014	65	26	improper	improper	ADJ
issue-3014	65	27	expenditures	expenditure	NOUN
issue-3014	65	28	.	.	PUNCT
issue-3014	66	1	financial	financial	ADJ
issue-3014	66	2	law	law	NOUN
issue-3014	66	3	theory	theory	NOUN
issue-3014	66	4	emphasises	emphasise	VERB
issue-3014	66	5	that	that	SCONJ
issue-3014	66	6	control	control	NOUN
issue-3014	66	7	should	should	AUX
issue-3014	66	8	ensure	ensure	VERB
issue-3014	66	9	legality	legality	NOUN
issue-3014	66	10	and	and	CCONJ
issue-3014	66	11	transparency	transparency	NOUN
issue-3014	66	12	,	,	PUNCT
issue-3014	66	13	but	but	CCONJ
issue-3014	66	14	not	not	PART
issue-3014	66	15	be	be	AUX
issue-3014	66	16	excessive	excessive	ADJ
issue-3014	66	17	;	;	PUNCT
issue-3014	66	18	excessive	excessive	ADJ
issue-3014	66	19	bureaucracy	bureaucracy	NOUN
issue-3014	66	20	can	can	AUX
issue-3014	66	21	hinder	hinder	VERB
issue-3014	66	22	the	the	DET
issue-3014	66	23	timely	timely	ADJ
issue-3014	66	24	execution	execution	NOUN
issue-3014	66	25	of	of	ADP
issue-3014	66	26	programmes	programme	NOUN
issue-3014	66	27	.	.	PUNCT
issue-3014	67	1	excessively	excessively	ADV
issue-3014	67	2	detailed	detailed	ADJ
issue-3014	67	3	oversight	oversight	NOUN
issue-3014	67	4	can	can	AUX
issue-3014	67	5	stifle	stifle	VERB
issue-3014	67	6	the	the	DET
issue-3014	67	7	initiative	initiative	NOUN
issue-3014	67	8	of	of	ADP
issue-3014	67	9	budget	budget	NOUN
issue-3014	67	10	holders	holder	NOUN
issue-3014	67	11	and	and	CCONJ
issue-3014	67	12	reduce	reduce	VERB
issue-3014	67	13	management	management	NOUN
issue-3014	67	14	flexibility	flexibility	NOUN
issue-3014	67	15	.	.	PUNCT
issue-3014	68	1	conversely	conversely	ADV
issue-3014	68	2	,	,	PUNCT
issue-3014	68	3	insufficient	insufficient	ADJ
issue-3014	68	4	control	control	NOUN
issue-3014	68	5	without	without	ADP
issue-3014	68	6	proper	proper	ADJ
issue-3014	68	7	performance	performance	NOUN
issue-3014	68	8	evaluation	evaluation	NOUN
issue-3014	68	9	can	can	AUX
issue-3014	68	10	lead	lead	VERB
issue-3014	68	11	to	to	ADP
issue-3014	68	12	corruption	corruption	NOUN
issue-3014	68	13	and	and	CCONJ
issue-3014	68	14	wastefulness	wastefulness	NOUN
issue-3014	68	15	(	(	PUNCT
issue-3014	68	16	shulha	shulha	NOUN
issue-3014	68	17	,	,	PUNCT
issue-3014	68	18	2011	2011	NUM
issue-3014	68	19	)	)	PUNCT
issue-3014	68	20	.	.	PUNCT
issue-3014	69	1	therefore	therefore	ADV
issue-3014	69	2	,	,	PUNCT
issue-3014	69	3	it	it	PRON
issue-3014	69	4	is	be	AUX
issue-3014	69	5	essential	essential	ADJ
issue-3014	69	6	to	to	PART
issue-3014	69	7	establish	establish	VERB
issue-3014	69	8	a	a	DET
issue-3014	69	9	control	control	NOUN
issue-3014	69	10	model	model	NOUN
issue-3014	69	11	that	that	PRON
issue-3014	69	12	balances	balance	VERB
issue-3014	69	13	flexibility	flexibility	NOUN
issue-3014	69	14	in	in	ADP
issue-3014	69	15	fund	fund	NOUN
issue-3014	69	16	use	use	NOUN
issue-3014	69	17	(	(	PUNCT
issue-3014	69	18	to	to	PART
issue-3014	69	19	achieve	achieve	VERB
issue-3014	69	20	optimal	optimal	ADJ
issue-3014	69	21	economic	economic	ADJ
issue-3014	69	22	outcomes	outcome	NOUN
issue-3014	69	23	)	)	PUNCT
issue-3014	69	24	with	with	ADP
issue-3014	69	25	robust	robust	ADJ
issue-3014	69	26	oversight	oversight	NOUN
issue-3014	69	27	mechanisms	mechanism	NOUN
issue-3014	69	28	(	(	PUNCT
issue-3014	69	29	to	to	PART
issue-3014	69	30	guarantee	guarantee	VERB
issue-3014	69	31	legality	legality	NOUN
issue-3014	69	32	and	and	CCONJ
issue-3014	69	33	accountability	accountability	NOUN
issue-3014	69	34	)	)	PUNCT
issue-3014	69	35	,	,	PUNCT
issue-3014	69	36	both	both	CCONJ
issue-3014	69	37	legislatively	legislatively	ADV
issue-3014	69	38	and	and	CCONJ
issue-3014	69	39	institutionally	institutionally	ADV
issue-3014	69	40	.	.	PUNCT
issue-3014	70	1	the	the	DET
issue-3014	70	2	principles	principle	NOUN
issue-3014	70	3	of	of	ADP
issue-3014	70	4	efficiency	efficiency	NOUN
issue-3014	70	5	and	and	CCONJ
issue-3014	70	6	targeted	target	VERB
issue-3014	70	7	use	use	NOUN
issue-3014	70	8	can	can	AUX
issue-3014	70	9	only	only	ADV
issue-3014	70	10	be	be	AUX
issue-3014	70	11	fully	fully	ADV
issue-3014	70	12	realised	realise	VERB
issue-3014	70	13	under	under	ADP
issue-3014	70	14	conditions	condition	NOUN
issue-3014	70	15	of	of	ADP
issue-3014	70	16	transparent	transparent	ADJ
issue-3014	70	17	procedures	procedure	NOUN
issue-3014	70	18	,	,	PUNCT
issue-3014	70	19	effective	effective	ADJ
issue-3014	70	20	monitoring	monitoring	NOUN
issue-3014	70	21	and	and	CCONJ
issue-3014	70	22	unavoidable	unavoidable	ADJ
issue-3014	70	23	liability	liability	NOUN
issue-3014	70	24	.	.	PUNCT
issue-3014	71	1	5	5	X
issue-3014	71	2	.	.	X
issue-3014	71	3	legality	legality	NOUN
issue-3014	71	4	of	of	ADP
issue-3014	71	5	fund	fund	NOUN
issue-3014	71	6	utilisation	utilisation	NOUN
issue-3014	71	7	at	at	ADP
issue-3014	71	8	the	the	DET
issue-3014	71	9	core	core	NOUN
issue-3014	71	10	of	of	ADP
issue-3014	71	11	all	all	DET
issue-3014	71	12	the	the	DET
issue-3014	71	13	aforementioned	aforementioned	ADJ
issue-3014	71	14	principles	principle	NOUN
issue-3014	71	15	lies	lie	VERB
issue-3014	71	16	a	a	DET
issue-3014	71	17	fundamental	fundamental	ADJ
issue-3014	71	18	requirement	requirement	NOUN
issue-3014	71	19	:	:	PUNCT
issue-3014	71	20	strict	strict	ADJ
issue-3014	71	21	adherence	adherence	NOUN
issue-3014	71	22	to	to	ADP
issue-3014	71	23	budget	budget	NOUN
issue-3014	71	24	legislation	legislation	NOUN
issue-3014	71	25	when	when	SCONJ
issue-3014	71	26	executing	execute	VERB
issue-3014	71	27	expenditure	expenditure	NOUN
issue-3014	71	28	.	.	PUNCT
issue-3014	72	1	the	the	DET
issue-3014	72	2	principle	principle	NOUN
issue-3014	72	3	of	of	ADP
issue-3014	72	4	legality	legality	NOUN
issue-3014	72	5	means	mean	VERB
issue-3014	72	6	that	that	SCONJ
issue-3014	72	7	no	no	DET
issue-3014	72	8	part	part	NOUN
issue-3014	72	9	of	of	ADP
issue-3014	72	10	the	the	DET
issue-3014	72	11	budget	budget	NOUN
issue-3014	72	12	can	can	AUX
issue-3014	72	13	be	be	AUX
issue-3014	72	14	spent	spend	VERB
issue-3014	72	15	without	without	ADP
issue-3014	72	16	legal	legal	ADJ
issue-3014	72	17	basis	basis	NOUN
issue-3014	72	18	or	or	CCONJ
issue-3014	72	19	in	in	ADP
issue-3014	72	20	violation	violation	NOUN
issue-3014	72	21	of	of	ADP
issue-3014	72	22	established	establish	VERB
issue-3014	72	23	procedure	procedure	NOUN
issue-3014	72	24	.	.	PUNCT
issue-3014	73	1	expenditure	expenditure	NOUN
issue-3014	73	2	must	must	AUX
issue-3014	73	3	be	be	AUX
issue-3014	73	4	carried	carry	VERB
issue-3014	73	5	out	out	ADP
issue-3014	73	6	in	in	ADP
issue-3014	73	7	accordance	accordance	NOUN
issue-3014	73	8	with	with	ADP
issue-3014	73	9	the	the	DET
issue-3014	73	10	approved	approve	VERB
issue-3014	73	11	budget	budget	NOUN
issue-3014	73	12	and	and	CCONJ
issue-3014	73	13	other	other	ADJ
issue-3014	73	14	relevant	relevant	ADJ
issue-3014	73	15	legislation	legislation	NOUN
issue-3014	73	16	(	(	PUNCT
issue-3014	73	17	such	such	ADJ
issue-3014	73	18	as	as	ADP
issue-3014	73	19	the	the	DET
issue-3014	73	20	law	law	NOUN
issue-3014	73	21	on	on	ADP
issue-3014	73	22	the	the	DET
issue-3014	73	23	state	state	NOUN
issue-3014	73	24	budget	budget	NOUN
issue-3014	73	25	,	,	PUNCT
issue-3014	73	26	local	local	ADJ
issue-3014	73	27	council	council	NOUN
issue-3014	73	28	decisions	decision	NOUN
issue-3014	73	29	,	,	PUNCT
issue-3014	73	30	etc	etc	X
issue-3014	73	31	.	.	X
issue-3014	73	32	)	)	PUNCT
issue-3014	73	33	.	.	PUNCT
issue-3014	74	1	adherence	adherence	NOUN
issue-3014	74	2	to	to	ADP
issue-3014	74	3	the	the	DET
issue-3014	74	4	law	law	NOUN
issue-3014	74	5	is	be	AUX
issue-3014	74	6	the	the	DET
issue-3014	74	7	basis	basis	NOUN
issue-3014	74	8	of	of	ADP
issue-3014	74	9	fiscal	fiscal	ADJ
issue-3014	74	10	discipline	discipline	NOUN
issue-3014	74	11	,	,	PUNCT
issue-3014	74	12	which	which	PRON
issue-3014	74	13	is	be	AUX
issue-3014	74	14	ensured	ensure	VERB
issue-3014	74	15	through	through	ADP
issue-3014	74	16	the	the	DET
issue-3014	74	17	treasury	treasury	NOUN
issue-3014	74	18	system	system	NOUN
issue-3014	74	19	,	,	PUNCT
issue-3014	74	20	payment	payment	NOUN
issue-3014	74	21	approval	approval	NOUN
issue-3014	74	22	procedures	procedure	NOUN
issue-3014	74	23	,	,	PUNCT
issue-3014	74	24	and	and	CCONJ
issue-3014	74	25	penalties	penalty	NOUN
issue-3014	74	26	for	for	ADP
issue-3014	74	27	budgetary	budgetary	ADJ
issue-3014	74	28	violations	violation	NOUN
issue-3014	74	29	.	.	PUNCT
issue-3014	75	1	from	from	ADP
issue-3014	75	2	an	an	DET
issue-3014	75	3	economic	economic	ADJ
issue-3014	75	4	perspective	perspective	NOUN
issue-3014	75	5	,	,	PUNCT
issue-3014	75	6	legality	legality	NOUN
issue-3014	75	7	is	be	AUX
issue-3014	75	8	a	a	DET
issue-3014	75	9	prerequisite	prerequisite	NOUN
issue-3014	75	10	for	for	ADP
issue-3014	75	11	efficiency	efficiency	NOUN
issue-3014	75	12	,	,	PUNCT
issue-3014	75	13	insofar	insofar	ADV
issue-3014	75	14	as	as	SCONJ
issue-3014	75	15	only	only	ADV
issue-3014	75	16	legitimate	legitimate	ADJ
issue-3014	75	17	and	and	CCONJ
issue-3014	75	18	transparent	transparent	ADJ
issue-3014	75	19	spending	spending	NOUN
issue-3014	75	20	fosters	foster	VERB
issue-3014	75	21	public	public	ADJ
issue-3014	75	22	trust	trust	NOUN
issue-3014	75	23	and	and	CCONJ
issue-3014	75	24	creates	create	VERB
issue-3014	75	25	the	the	DET
issue-3014	75	26	conditions	condition	NOUN
issue-3014	75	27	for	for	ADP
issue-3014	75	28	the	the	DET
issue-3014	75	29	optimal	optimal	ADJ
issue-3014	75	30	use	use	NOUN
issue-3014	75	31	of	of	ADP
issue-3014	75	32	public	public	ADJ
issue-3014	75	33	resources	resource	NOUN
issue-3014	75	34	.	.	PUNCT
issue-3014	76	1	in	in	ADP
issue-3014	76	2	the	the	DET
issue-3014	76	3	contemporary	contemporary	ADJ
issue-3014	76	4	context	context	NOUN
issue-3014	76	5	,	,	PUNCT
issue-3014	76	6	adherence	adherence	NOUN
issue-3014	76	7	to	to	ADP
issue-3014	76	8	legal	legal	ADJ
issue-3014	76	9	formalities	formality	NOUN
issue-3014	76	10	alone	alone	ADV
issue-3014	76	11	is	be	AUX
issue-3014	76	12	inadequate	inadequate	ADJ
issue-3014	76	13	;	;	PUNCT
issue-3014	76	14	instead	instead	ADV
issue-3014	76	15	,	,	PUNCT
issue-3014	76	16	the	the	DET
issue-3014	76	17	pursuit	pursuit	NOUN
issue-3014	76	18	of	of	ADP
issue-3014	76	19	tangible	tangible	ADJ
issue-3014	76	20	outcomes	outcome	NOUN
issue-3014	76	21	is	be	AUX
issue-3014	76	22	imperative	imperative	ADJ
issue-3014	76	23	.	.	PUNCT
issue-3014	77	1	as	as	SCONJ
issue-3014	77	2	researchers	researcher	NOUN
issue-3014	77	3	have	have	AUX
issue-3014	77	4	noted	note	VERB
issue-3014	77	5	,	,	PUNCT
issue-3014	77	6	public	public	ADJ
issue-3014	77	7	financial	financial	ADJ
issue-3014	77	8	control	control	NOUN
issue-3014	77	9	in	in	ADP
issue-3014	77	10	ukraine	ukraine	NOUN
issue-3014	77	11	has	have	AUX
issue-3014	77	12	historically	historically	ADV
issue-3014	77	13	centred	centre	VERB
issue-3014	77	14	on	on	ADP
issue-3014	77	15	the	the	DET
issue-3014	77	16	identification	identification	NOUN
issue-3014	77	17	of	of	ADP
issue-3014	77	18	legal	legal	ADJ
issue-3014	77	19	violations	violation	NOUN
issue-3014	77	20	after	after	ADP
issue-3014	77	21	the	the	DET
issue-3014	77	22	fact	fact	NOUN
issue-3014	77	23	,	,	PUNCT
issue-3014	77	24	a	a	DET
issue-3014	77	25	practice	practice	NOUN
issue-3014	77	26	that	that	SCONJ
issue-3014	77	27	,	,	PUNCT
issue-3014	77	28	in	in	ADP
issue-3014	77	29	itself	itself	PRON
issue-3014	77	30	,	,	PUNCT
issue-3014	77	31	did	do	AUX
issue-3014	77	32	not	not	PART
issue-3014	77	33	ensure	ensure	VERB
issue-3014	77	34	enhancements	enhancement	NOUN
issue-3014	77	35	in	in	ADP
issue-3014	77	36	spending	spending	NOUN
issue-3014	77	37	efficiency	efficiency	NOUN
issue-3014	77	38	.	.	PUNCT
issue-3014	78	1	consequently	consequently	ADV
issue-3014	78	2	,	,	PUNCT
issue-3014	78	3	there	there	PRON
issue-3014	78	4	has	have	AUX
issue-3014	78	5	been	be	AUX
issue-3014	78	6	a	a	DET
issue-3014	78	7	transition	transition	NOUN
issue-3014	78	8	towards	towards	ADP
issue-3014	78	9	a	a	DET
issue-3014	78	10	focus	focus	NOUN
issue-3014	78	11	on	on	ADP
issue-3014	78	12	preventive	preventive	ADJ
issue-3014	78	13	control	control	NOUN
issue-3014	78	14	and	and	CCONJ
issue-3014	78	15	performance	performance	NOUN
issue-3014	78	16	management	management	NOUN
issue-3014	78	17	,	,	PUNCT
issue-3014	78	18	whereby	whereby	SCONJ
issue-3014	78	19	oversight	oversight	NOUN
issue-3014	78	20	bodies	body	NOUN
issue-3014	78	21	not	not	PART
issue-3014	78	22	only	only	ADV
issue-3014	78	23	document	document	NOUN
issue-3014	78	24	violations	violation	NOUN
issue-3014	78	25	but	but	CCONJ
issue-3014	78	26	also	also	ADV
issue-3014	78	27	provide	provide	VERB
issue-3014	78	28	recommendations	recommendation	NOUN
issue-3014	78	29	to	to	PART
issue-3014	78	30	enhance	enhance	VERB
issue-3014	78	31	the	the	DET
issue-3014	78	32	effectiveness	effectiveness	NOUN
issue-3014	78	33	of	of	ADP
issue-3014	78	34	budget	budget	NOUN
issue-3014	78	35	programmes	programme	NOUN
issue-3014	78	36	.	.	PUNCT
issue-3014	79	1	this	this	DET
issue-3014	79	2	approach	approach	NOUN
issue-3014	79	3	is	be	AUX
issue-3014	79	4	consistent	consistent	ADJ
issue-3014	79	5	with	with	ADP
issue-3014	79	6	the	the	DET
issue-3014	79	7	concept	concept	NOUN
issue-3014	79	8	of	of	ADP
issue-3014	79	9	sound	sound	ADJ
issue-3014	79	10	financial	financial	ADJ
issue-3014	79	11	management	management	NOUN
issue-3014	79	12	,	,	PUNCT
issue-3014	79	13	which	which	PRON
issue-3014	79	14	integrates	integrate	VERB
issue-3014	79	15	the	the	DET
issue-3014	79	16	principles	principle	NOUN
issue-3014	79	17	of	of	ADP
issue-3014	79	18	legality	legality	NOUN
issue-3014	79	19	and	and	CCONJ
issue-3014	79	20	performance	performance	NOUN
issue-3014	79	21	(	(	PUNCT
issue-3014	79	22	kreshchenko	kreshchenko	PROPN
issue-3014	79	23	,	,	PUNCT
issue-3014	79	24	2017	2017	NUM
issue-3014	79	25	)	)	PUNCT
issue-3014	79	26	.	.	PUNCT
issue-3014	80	1	consequently	consequently	ADV
issue-3014	80	2	,	,	PUNCT
issue-3014	80	3	the	the	DET
issue-3014	80	4	combination	combination	NOUN
issue-3014	80	5	of	of	ADP
issue-3014	80	6	the	the	DET
issue-3014	80	7	aforementioned	aforementioned	ADJ
issue-3014	80	8	principles	principle	NOUN
issue-3014	80	9	constitutes	constitute	VERB
issue-3014	80	10	the	the	DET
issue-3014	80	11	methodological	methodological	ADJ
issue-3014	80	12	foundation	foundation	NOUN
issue-3014	80	13	of	of	ADP
issue-3014	80	14	the	the	DET
issue-3014	80	15	legal	legal	ADJ
issue-3014	80	16	regime	regime	NOUN
issue-3014	80	17	of	of	ADP
issue-3014	80	18	budgetary	budgetary	ADJ
issue-3014	80	19	funds	fund	NOUN
issue-3014	80	20	.	.	PUNCT
issue-3014	81	1	the	the	DET
issue-3014	81	2	aforementioned	aforementioned	ADJ
issue-3014	81	3	principles	principle	NOUN
issue-3014	81	4	are	be	AUX
issue-3014	81	5	closely	closely	ADV
issue-3014	81	6	interrelated	interrelated	ADJ
issue-3014	81	7	:	:	PUNCT
issue-3014	81	8	legality	legality	NOUN
issue-3014	81	9	and	and	CCONJ
issue-3014	81	10	targeted	target	VERB
issue-3014	81	11	use	use	NOUN
issue-3014	81	12	ensure	ensure	VERB
issue-3014	81	13	fiscal	fiscal	ADJ
issue-3014	81	14	discipline	discipline	NOUN
issue-3014	81	15	;	;	PUNCT
issue-3014	81	16	efficiency	efficiency	NOUN
issue-3014	81	17	and	and	CCONJ
issue-3014	81	18	economy	economy	NOUN
issue-3014	81	19	promote	promote	VERB
issue-3014	81	20	rational	rational	ADJ
issue-3014	81	21	spending	spending	NOUN
issue-3014	81	22	;	;	PUNCT
issue-3014	81	23	while	while	SCONJ
issue-3014	81	24	publicity	publicity	NOUN
issue-3014	81	25	,	,	PUNCT
issue-3014	81	26	transparency	transparency	NOUN
issue-3014	81	27	,	,	PUNCT
issue-3014	81	28	and	and	CCONJ
issue-3014	81	29	accountability	accountability	NOUN
issue-3014	81	30	serve	serve	VERB
issue-3014	81	31	as	as	ADP
issue-3014	81	32	mechanisms	mechanism	NOUN
issue-3014	81	33	of	of	ADP
issue-3014	81	34	control	control	NOUN
issue-3014	81	35	and	and	CCONJ
issue-3014	81	36	incentives	incentive	VERB
issue-3014	81	37	for	for	ADP
issue-3014	81	38	good	good	ADJ
issue-3014	81	39	governance	governance	NOUN
issue-3014	81	40	.	.	PUNCT
issue-3014	82	1	the	the	DET
issue-3014	82	2	implementation	implementation	NOUN
issue-3014	82	3	of	of	ADP
issue-3014	82	4	these	these	DET
issue-3014	82	5	principles	principle	NOUN
issue-3014	82	6	within	within	ADP
issue-3014	82	7	the	the	DET
issue-3014	82	8	legal	legal	ADJ
issue-3014	82	9	framework	framework	NOUN
issue-3014	82	10	engenders	engender	VERB
issue-3014	82	11	the	the	DET
issue-3014	82	12	necessary	necessary	ADJ
issue-3014	82	13	conditions	condition	NOUN
issue-3014	82	14	for	for	ADP
issue-3014	82	15	achieving	achieve	VERB
issue-3014	82	16	the	the	DET
issue-3014	82	17	strategic	strategic	ADJ
issue-3014	82	18	goal	goal	NOUN
issue-3014	82	19	of	of	ADP
issue-3014	82	20	sound	sound	ADJ
issue-3014	82	21	public	public	ADJ
issue-3014	82	22	financial	financial	ADJ
issue-3014	82	23	management	management	NOUN
issue-3014	82	24	,	,	PUNCT
issue-3014	82	25	whereby	whereby	SCONJ
issue-3014	82	26	resources	resource	NOUN
issue-3014	82	27	are	be	AUX
issue-3014	82	28	used	use	VERB
issue-3014	82	29	economically	economically	ADV
issue-3014	82	30	,	,	PUNCT
issue-3014	82	31	purposefully	purposefully	ADV
issue-3014	82	32	,	,	PUNCT
issue-3014	82	33	under	under	ADP
issue-3014	82	34	effective	effective	ADJ
issue-3014	82	35	oversight	oversight	NOUN
issue-3014	82	36	,	,	PUNCT
issue-3014	82	37	and	and	CCONJ
issue-3014	82	38	for	for	ADP
issue-3014	82	39	the	the	DET
issue-3014	82	40	benefit	benefit	NOUN
issue-3014	82	41	of	of	ADP
issue-3014	82	42	society	society	NOUN
issue-3014	82	43	.	.	PUNCT
issue-3014	83	1	3	3	X
issue-3014	83	2	.	.	X
issue-3014	83	3	international	international	ADJ
issue-3014	83	4	experience	experience	NOUN
issue-3014	83	5	in	in	ADP
issue-3014	83	6	sound	sound	ADJ
issue-3014	83	7	public	public	ADJ
issue-3014	83	8	financial	financial	ADJ
issue-3014	83	9	management	management	NOUN
issue-3014	83	10	the	the	DET
issue-3014	83	11	experience	experience	NOUN
issue-3014	83	12	of	of	ADP
issue-3014	83	13	developed	develop	VERB
issue-3014	83	14	countries	country	NOUN
issue-3014	83	15	demonstrates	demonstrate	VERB
issue-3014	83	16	that	that	SCONJ
issue-3014	83	17	the	the	DET
issue-3014	83	18	implementation	implementation	NOUN
issue-3014	83	19	of	of	ADP
issue-3014	83	20	the	the	DET
issue-3014	83	21	above	above	ADV
issue-3014	83	22	-	-	PUNCT
issue-3014	83	23	mentioned	mention	VERB
issue-3014	83	24	principles	principle	NOUN
issue-3014	83	25	within	within	ADP
issue-3014	83	26	public	public	ADJ
issue-3014	83	27	financial	financial	ADJ
issue-3014	83	28	management	management	NOUN
issue-3014	83	29	systems	system	NOUN
issue-3014	83	30	increases	increase	VERB
issue-3014	83	31	the	the	DET
issue-3014	83	32	efficiency	efficiency	NOUN
issue-3014	83	33	of	of	ADP
issue-3014	83	34	budgetary	budgetary	ADJ
issue-3014	83	35	expenditures	expenditure	NOUN
issue-3014	83	36	and	and	CCONJ
issue-3014	83	37	enhances	enhance	VERB
issue-3014	83	38	trust	trust	NOUN
issue-3014	83	39	in	in	ADP
issue-3014	83	40	fiscal	fiscal	ADJ
issue-3014	83	41	policy	policy	NOUN
issue-3014	83	42	.	.	PUNCT
issue-3014	84	1	baltic	baltic	PROPN
issue-3014	84	2	journal	journal	PROPN
issue-3014	84	3	of	of	ADP
issue-3014	84	4	economic	economic	ADJ
issue-3014	84	5	studies	study	NOUN
issue-3014	84	6	56	56	NUM
issue-3014	84	7	vol	vol	NOUN
issue-3014	84	8	.	.	PUNCT
issue-3014	85	1	11	11	NUM
issue-3014	85	2	no	no	NOUN
issue-3014	85	3	.	.	NOUN
issue-3014	85	4	4	4	NUM
issue-3014	85	5	,	,	PUNCT
issue-3014	85	6	2025	2025	NUM
issue-3014	85	7	this	this	DET
issue-3014	85	8	section	section	NOUN
issue-3014	85	9	examines	examine	VERB
issue-3014	85	10	the	the	DET
issue-3014	85	11	practices	practice	NOUN
issue-3014	85	12	of	of	ADP
issue-3014	85	13	the	the	DET
issue-3014	85	14	european	european	PROPN
issue-3014	85	15	union	union	PROPN
issue-3014	85	16	and	and	CCONJ
issue-3014	85	17	the	the	DET
issue-3014	85	18	united	united	PROPN
issue-3014	85	19	states	states	PROPN
issue-3014	85	20	as	as	ADP
issue-3014	85	21	two	two	NUM
issue-3014	85	22	representative	representative	ADJ
issue-3014	85	23	models	model	NOUN
issue-3014	85	24	of	of	ADP
issue-3014	85	25	sound	sound	ADJ
issue-3014	85	26	public	public	ADJ
issue-3014	85	27	financial	financial	ADJ
issue-3014	85	28	management	management	NOUN
issue-3014	85	29	.	.	PUNCT
issue-3014	86	1	the	the	DET
issue-3014	86	2	european	european	PROPN
issue-3014	86	3	union	union	PROPN
issue-3014	86	4	.	.	PUNCT
issue-3014	87	1	at	at	ADP
issue-3014	87	2	the	the	DET
issue-3014	87	3	supranational	supranational	ADJ
issue-3014	87	4	level	level	NOUN
issue-3014	87	5	,	,	PUNCT
issue-3014	87	6	the	the	DET
issue-3014	87	7	eu	eu	PROPN
issue-3014	87	8	is	be	AUX
issue-3014	87	9	committed	commit	VERB
issue-3014	87	10	to	to	ADP
issue-3014	87	11	the	the	DET
issue-3014	87	12	principle	principle	NOUN
issue-3014	87	13	of	of	ADP
issue-3014	87	14	"	"	PUNCT
issue-3014	87	15	sound	sound	ADJ
issue-3014	87	16	financial	financial	ADJ
issue-3014	87	17	management	management	NOUN
issue-3014	87	18	,	,	PUNCT
issue-3014	87	19	"	"	PUNCT
issue-3014	87	20	which	which	PRON
issue-3014	87	21	is	be	AUX
issue-3014	87	22	predicated	predicate	VERB
issue-3014	87	23	on	on	ADP
issue-3014	87	24	the	the	DET
issue-3014	87	25	three	three	NUM
issue-3014	87	26	e	e	NOUN
issue-3014	87	27	's	's	PART
issue-3014	87	28	:	:	PUNCT
issue-3014	87	29	economy	economy	NOUN
issue-3014	87	30	,	,	PUNCT
issue-3014	87	31	efficiency	efficiency	NOUN
issue-3014	87	32	,	,	PUNCT
issue-3014	87	33	and	and	CCONJ
issue-3014	87	34	effectiveness	effectiveness	NOUN
issue-3014	87	35	of	of	ADP
issue-3014	87	36	public	public	ADJ
issue-3014	87	37	expenditures	expenditure	NOUN
issue-3014	87	38	.	.	PUNCT
issue-3014	88	1	this	this	DET
issue-3014	88	2	principle	principle	NOUN
issue-3014	88	3	entails	entail	VERB
issue-3014	88	4	the	the	DET
issue-3014	88	5	judicious	judicious	ADJ
issue-3014	88	6	utilisation	utilisation	NOUN
issue-3014	88	7	of	of	ADP
issue-3014	88	8	eu	eu	PROPN
issue-3014	88	9	funds	fund	NOUN
issue-3014	88	10	,	,	PUNCT
issue-3014	88	11	ensuring	ensure	VERB
issue-3014	88	12	their	their	PRON
issue-3014	88	13	optimal	optimal	ADJ
issue-3014	88	14	deployment	deployment	NOUN
issue-3014	88	15	to	to	PART
issue-3014	88	16	maximise	maximise	VERB
issue-3014	88	17	impact	impact	NOUN
issue-3014	88	18	in	in	ADP
issue-3014	88	19	accordance	accordance	NOUN
issue-3014	88	20	with	with	ADP
issue-3014	88	21	established	establish	VERB
issue-3014	88	22	objectives	objective	NOUN
issue-3014	88	23	.	.	PUNCT
issue-3014	89	1	as	as	SCONJ
issue-3014	89	2	stipulated	stipulate	VERB
issue-3014	89	3	by	by	ADP
issue-3014	89	4	eu	eu	PROPN
issue-3014	89	5	budgetary	budgetary	ADJ
issue-3014	89	6	regulation	regulation	NOUN
issue-3014	89	7	,	,	PUNCT
issue-3014	89	8	the	the	DET
issue-3014	89	9	evaluation	evaluation	NOUN
issue-3014	89	10	of	of	ADP
issue-3014	89	11	each	each	DET
issue-3014	89	12	budget	budget	NOUN
issue-3014	89	13	programme	programme	NOUN
issue-3014	89	14	is	be	AUX
issue-3014	89	15	to	to	PART
issue-3014	89	16	be	be	AUX
issue-3014	89	17	conducted	conduct	VERB
issue-3014	89	18	in	in	ADP
issue-3014	89	19	accordance	accordance	NOUN
issue-3014	89	20	with	with	ADP
issue-3014	89	21	the	the	DET
issue-3014	89	22	achievement	achievement	NOUN
issue-3014	89	23	of	of	ADP
issue-3014	89	24	planned	plan	VERB
issue-3014	89	25	results	result	NOUN
issue-3014	89	26	,	,	PUNCT
issue-3014	89	27	whilst	whilst	SCONJ
issue-3014	89	28	ensuring	ensure	VERB
issue-3014	89	29	that	that	SCONJ
issue-3014	89	30	the	the	DET
issue-3014	89	31	minimum	minimum	ADJ
issue-3014	89	32	necessary	necessary	ADJ
issue-3014	89	33	expenditure	expenditure	NOUN
issue-3014	89	34	is	be	AUX
issue-3014	89	35	utilised	utilise	VERB
issue-3014	89	36	.	.	PUNCT
issue-3014	90	1	the	the	DET
issue-3014	90	2	control	control	NOUN
issue-3014	90	3	system	system	NOUN
issue-3014	90	4	incorporates	incorporate	VERB
issue-3014	90	5	both	both	CCONJ
issue-3014	90	6	internal	internal	ADJ
issue-3014	90	7	financial	financial	ADJ
issue-3014	90	8	control	control	NOUN
issue-3014	90	9	mechanisms	mechanism	NOUN
issue-3014	90	10	within	within	ADP
issue-3014	90	11	executive	executive	ADJ
issue-3014	90	12	bodies	body	NOUN
issue-3014	90	13	and	and	CCONJ
issue-3014	90	14	external	external	ADJ
issue-3014	90	15	auditing	auditing	NOUN
issue-3014	90	16	to	to	PART
issue-3014	90	17	verify	verify	VERB
issue-3014	90	18	compliance	compliance	NOUN
issue-3014	90	19	with	with	ADP
issue-3014	90	20	efficiency	efficiency	NOUN
issue-3014	90	21	standards	standard	NOUN
issue-3014	90	22	(	(	PUNCT
issue-3014	90	23	svirko	svirko	NOUN
issue-3014	90	24	,	,	PUNCT
issue-3014	90	25	dovhaliuk	dovhaliuk	NOUN
issue-3014	90	26	,	,	PUNCT
issue-3014	90	27	trosteniuk	trosteniuk	NOUN
issue-3014	90	28	,	,	PUNCT
issue-3014	90	29	2024	2024	NUM
issue-3014	90	30	)	)	PUNCT
issue-3014	90	31	.	.	PUNCT
issue-3014	91	1	the	the	DET
issue-3014	91	2	european	european	PROPN
issue-3014	91	3	court	court	PROPN
issue-3014	91	4	of	of	ADP
issue-3014	91	5	auditors	auditor	NOUN
issue-3014	91	6	is	be	AUX
issue-3014	91	7	responsible	responsible	ADJ
issue-3014	91	8	for	for	ADP
issue-3014	91	9	conducting	conduct	VERB
issue-3014	91	10	annual	annual	ADJ
issue-3014	91	11	audits	audits	NOUN
issue-3014	91	12	of	of	ADP
issue-3014	91	13	the	the	DET
issue-3014	91	14	legality	legality	NOUN
issue-3014	91	15	and	and	CCONJ
issue-3014	91	16	regularity	regularity	NOUN
issue-3014	91	17	of	of	ADP
issue-3014	91	18	eu	eu	PROPN
issue-3014	91	19	budget	budget	NOUN
issue-3014	91	20	execution	execution	NOUN
issue-3014	91	21	,	,	PUNCT
issue-3014	91	22	as	as	ADV
issue-3014	91	23	well	well	ADV
issue-3014	91	24	as	as	ADP
issue-3014	91	25	assessments	assessment	NOUN
issue-3014	91	26	of	of	ADP
issue-3014	91	27	the	the	DET
issue-3014	91	28	economy	economy	NOUN
issue-3014	91	29	and	and	CCONJ
issue-3014	91	30	performance	performance	NOUN
issue-3014	91	31	of	of	ADP
issue-3014	91	32	implemented	implement	VERB
issue-3014	91	33	programmes	programme	NOUN
issue-3014	91	34	.	.	PUNCT
issue-3014	92	1	member	member	NOUN
issue-3014	92	2	states	state	NOUN
issue-3014	92	3	are	be	AUX
issue-3014	92	4	required	require	VERB
issue-3014	92	5	to	to	PART
issue-3014	92	6	establish	establish	VERB
issue-3014	92	7	supreme	supreme	ADJ
issue-3014	92	8	audit	audit	NOUN
issue-3014	92	9	institutions	institution	NOUN
issue-3014	92	10	that	that	PRON
issue-3014	92	11	are	be	AUX
issue-3014	92	12	capable	capable	ADJ
issue-3014	92	13	of	of	ADP
issue-3014	92	14	conducting	conduct	VERB
issue-3014	92	15	financial	financial	ADJ
issue-3014	92	16	and	and	CCONJ
issue-3014	92	17	performance	performance	NOUN
issue-3014	92	18	audits	audits	NOUN
issue-3014	92	19	,	,	PUNCT
issue-3014	92	20	with	with	ADP
issue-3014	92	21	the	the	DET
issue-3014	92	22	objective	objective	NOUN
issue-3014	92	23	of	of	ADP
issue-3014	92	24	evaluating	evaluate	VERB
issue-3014	92	25	the	the	DET
issue-3014	92	26	correlation	correlation	NOUN
issue-3014	92	27	between	between	ADP
issue-3014	92	28	expenditures	expenditure	NOUN
issue-3014	92	29	and	and	CCONJ
issue-3014	92	30	results	result	NOUN
issue-3014	92	31	.	.	PUNCT
issue-3014	93	1	in	in	ADP
issue-3014	93	2	recent	recent	ADJ
issue-3014	93	3	decades	decade	NOUN
issue-3014	93	4	,	,	PUNCT
issue-3014	93	5	european	european	ADJ
issue-3014	93	6	countries	country	NOUN
issue-3014	93	7	have	have	VERB
issue-3014	93	8	in	in	ADP
issue-3014	93	9	creasingly	creasingly	ADV
issue-3014	93	10	adopted	adopt	VERB
issue-3014	93	11	practices	practice	NOUN
issue-3014	93	12	combining	combine	VERB
issue-3014	93	13	strict	strict	ADJ
issue-3014	93	14	fiscal	fiscal	ADJ
issue-3014	93	15	discipline	discipline	NOUN
issue-3014	93	16	with	with	ADP
issue-3014	93	17	the	the	DET
issue-3014	93	18	introduction	introduction	NOUN
issue-3014	93	19	of	of	ADP
issue-3014	93	20	resultsoriented	resultsoriente	VERB
issue-3014	93	21	management	management	NOUN
issue-3014	93	22	tools	tool	NOUN
issue-3014	93	23	.	.	PUNCT
issue-3014	94	1	a	a	DET
issue-3014	94	2	significant	significant	ADJ
issue-3014	94	3	number	number	NOUN
issue-3014	94	4	of	of	ADP
issue-3014	94	5	organisations	organisation	NOUN
issue-3014	94	6	have	have	AUX
issue-3014	94	7	progressively	progressively	ADV
issue-3014	94	8	transitioned	transition	VERB
issue-3014	94	9	from	from	ADP
issue-3014	94	10	a	a	DET
issue-3014	94	11	conventional	conventional	ADJ
issue-3014	94	12	line	line	NOUN
issue-3014	94	13	-	-	PUNCT
issue-3014	94	14	item	item	NOUN
issue-3014	94	15	budget	budget	NOUN
issue-3014	94	16	approach	approach	NOUN
issue-3014	94	17	to	to	ADP
issue-3014	94	18	a	a	DET
issue-3014	94	19	performance	performance	NOUN
issue-3014	94	20	-	-	PUNCT
issue-3014	94	21	based	base	VERB
issue-3014	94	22	budgeting	budgeting	NOUN
issue-3014	94	23	model	model	NOUN
issue-3014	94	24	,	,	PUNCT
issue-3014	94	25	thereby	thereby	ADV
issue-3014	94	26	incorporating	incorporate	VERB
issue-3014	94	27	the	the	DET
issue-3014	94	28	principle	principle	NOUN
issue-3014	94	29	of	of	ADP
issue-3014	94	30	effectiveness	effectiveness	NOUN
issue-3014	94	31	into	into	ADP
issue-3014	94	32	the	the	DET
issue-3014	94	33	budgetary	budgetary	ADJ
issue-3014	94	34	process	process	NOUN
issue-3014	94	35	.	.	PUNCT
issue-3014	95	1	it	it	PRON
issue-3014	95	2	is	be	AUX
issue-3014	95	3	important	important	ADJ
issue-3014	95	4	to	to	PART
issue-3014	95	5	note	note	VERB
issue-3014	95	6	that	that	SCONJ
issue-3014	95	7	this	this	DET
issue-3014	95	8	transition	transition	NOUN
issue-3014	95	9	has	have	AUX
issue-3014	95	10	been	be	AUX
issue-3014	95	11	gradual	gradual	ADJ
issue-3014	95	12	.	.	PUNCT
issue-3014	96	1	the	the	DET
issue-3014	96	2	formal	formal	ADJ
issue-3014	96	3	adoption	adoption	NOUN
issue-3014	96	4	of	of	ADP
issue-3014	96	5	new	new	ADJ
issue-3014	96	6	methodologies	methodology	NOUN
issue-3014	96	7	alone	alone	ADV
issue-3014	96	8	does	do	AUX
issue-3014	96	9	not	not	PART
issue-3014	96	10	guarantee	guarantee	VERB
issue-3014	96	11	success	success	NOUN
issue-3014	96	12	.	.	PUNCT
issue-3014	97	1	institutional	institutional	ADJ
issue-3014	97	2	capacity	capacity	NOUN
issue-3014	97	3	and	and	CCONJ
issue-3014	97	4	the	the	DET
issue-3014	97	5	motivation	motivation	NOUN
issue-3014	97	6	of	of	ADP
issue-3014	97	7	budget	budget	NOUN
issue-3014	97	8	participants	participant	NOUN
issue-3014	97	9	to	to	PART
issue-3014	97	10	achieve	achieve	VERB
issue-3014	97	11	results	result	NOUN
issue-3014	97	12	must	must	AUX
issue-3014	97	13	also	also	ADV
issue-3014	97	14	be	be	AUX
issue-3014	97	15	taken	take	VERB
issue-3014	97	16	into	into	ADP
issue-3014	97	17	account	account	NOUN
issue-3014	97	18	(	(	PUNCT
issue-3014	97	19	tkachenko	tkachenko	NOUN
issue-3014	97	20	,	,	PUNCT
issue-3014	97	21	2024	2024	NUM
issue-3014	97	22	)	)	PUNCT
issue-3014	97	23	.	.	PUNCT
issue-3014	98	1	consequently	consequently	ADV
issue-3014	98	2	,	,	PUNCT
issue-3014	98	3	the	the	DET
issue-3014	98	4	administrative	administrative	ADJ
issue-3014	98	5	culture	culture	NOUN
issue-3014	98	6	within	within	ADP
issue-3014	98	7	eu	eu	PROPN
issue-3014	98	8	countries	country	NOUN
issue-3014	98	9	has	have	AUX
issue-3014	98	10	evolved	evolve	VERB
issue-3014	98	11	from	from	ADP
issue-3014	98	12	a	a	DET
issue-3014	98	13	focus	focus	NOUN
issue-3014	98	14	solely	solely	ADV
issue-3014	98	15	on	on	ADP
issue-3014	98	16	fund	fund	NOUN
issue-3014	98	17	disbursement	disbursement	NOUN
issue-3014	98	18	to	to	ADP
issue-3014	98	19	a	a	DET
issue-3014	98	20	culture	culture	NOUN
issue-3014	98	21	of	of	ADP
issue-3014	98	22	performance	performance	NOUN
issue-3014	98	23	measurement	measurement	NOUN
issue-3014	98	24	and	and	CCONJ
issue-3014	98	25	evidence	evidence	NOUN
issue-3014	98	26	-	-	PUNCT
issue-3014	98	27	based	base	VERB
issue-3014	98	28	policy	policy	NOUN
issue-3014	98	29	evaluation	evaluation	NOUN
issue-3014	98	30	.	.	PUNCT
issue-3014	99	1	the	the	DET
issue-3014	99	2	european	european	PROPN
issue-3014	99	3	experience	experience	NOUN
issue-3014	99	4	exemplifies	exemplify	VERB
issue-3014	99	5	a	a	DET
issue-3014	99	6	pursuit	pursuit	NOUN
issue-3014	99	7	of	of	ADP
issue-3014	99	8	institutional	institutional	ADJ
issue-3014	99	9	balance	balance	NOUN
issue-3014	99	10	,	,	PUNCT
issue-3014	99	11	characterised	characterise	VERB
issue-3014	99	12	by	by	ADP
issue-3014	99	13	the	the	DET
issue-3014	99	14	implementation	implementation	NOUN
issue-3014	99	15	of	of	ADP
issue-3014	99	16	meticulous	meticulous	ADJ
issue-3014	99	17	regulatory	regulatory	ADJ
issue-3014	99	18	procedures	procedure	NOUN
issue-3014	99	19	for	for	ADP
issue-3014	99	20	budget	budget	NOUN
issue-3014	99	21	control	control	NOUN
issue-3014	99	22	,	,	PUNCT
issue-3014	99	23	complemented	complement	VERB
issue-3014	99	24	by	by	ADP
issue-3014	99	25	agile	agile	ADJ
issue-3014	99	26	performance	performance	NOUN
issue-3014	99	27	management	management	NOUN
issue-3014	99	28	mechanisms	mechanism	NOUN
issue-3014	99	29	that	that	PRON
issue-3014	99	30	incentivise	incentivise	VERB
issue-3014	99	31	budget	budget	NOUN
issue-3014	99	32	holders	holder	NOUN
issue-3014	99	33	to	to	PART
issue-3014	99	34	achieve	achieve	VERB
issue-3014	99	35	enhanced	enhanced	ADJ
issue-3014	99	36	outcomes	outcome	NOUN
issue-3014	99	37	.	.	PUNCT
issue-3014	100	1	consequently	consequently	ADV
issue-3014	100	2	,	,	PUNCT
issue-3014	100	3	the	the	DET
issue-3014	100	4	eu	eu	PROPN
issue-3014	100	5	has	have	AUX
issue-3014	100	6	achieved	achieve	VERB
issue-3014	100	7	a	a	DET
issue-3014	100	8	notable	notable	ADJ
issue-3014	100	9	enhancement	enhancement	NOUN
issue-3014	100	10	in	in	ADP
issue-3014	100	11	the	the	DET
issue-3014	100	12	transparency	transparency	NOUN
issue-3014	100	13	and	and	CCONJ
issue-3014	100	14	accountability	accountability	NOUN
issue-3014	100	15	of	of	ADP
issue-3014	100	16	the	the	DET
issue-3014	100	17	budgetary	budgetary	ADJ
issue-3014	100	18	process	process	NOUN
issue-3014	100	19	,	,	PUNCT
issue-3014	100	20	thereby	thereby	ADV
issue-3014	100	21	aligning	align	VERB
issue-3014	100	22	expenditures	expenditure	NOUN
issue-3014	100	23	more	more	ADV
issue-3014	100	24	closely	closely	ADV
issue-3014	100	25	with	with	ADP
issue-3014	100	26	policy	policy	NOUN
issue-3014	100	27	priorities	priority	NOUN
issue-3014	100	28	.	.	PUNCT
issue-3014	101	1	this	this	DET
issue-3014	101	2	assertion	assertion	NOUN
issue-3014	101	3	is	be	AUX
issue-3014	101	4	substantiated	substantiate	VERB
issue-3014	101	5	by	by	ADP
issue-3014	101	6	the	the	DET
issue-3014	101	7	implementation	implementation	NOUN
issue-3014	101	8	of	of	ADP
issue-3014	101	9	a	a	DET
issue-3014	101	10	performance	performance	NOUN
issue-3014	101	11	assessment	assessment	NOUN
issue-3014	101	12	framework	framework	NOUN
issue-3014	101	13	within	within	ADP
issue-3014	101	14	the	the	DET
issue-3014	101	15	2021–2027	2021–2027	NUM
issue-3014	101	16	multiannual	multiannual	ADJ
issue-3014	101	17	financial	financial	ADJ
issue-3014	101	18	framework	framework	NOUN
issue-3014	101	19	(	(	PUNCT
issue-3014	101	20	european	european	PROPN
issue-3014	101	21	union	union	PROPN
issue-3014	101	22	,	,	PUNCT
issue-3014	101	23	2021	2021	NUM
issue-3014	101	24	)	)	PUNCT
issue-3014	101	25	.	.	PUNCT
issue-3014	102	1	the	the	DET
issue-3014	102	2	united	united	PROPN
issue-3014	102	3	states	states	PROPN
issue-3014	102	4	of	of	ADP
issue-3014	102	5	america	america	PROPN
issue-3014	102	6	.	.	PUNCT
issue-3014	103	1	reform	reform	NOUN
issue-3014	103	2	of	of	ADP
issue-3014	103	3	public	public	ADJ
issue-3014	103	4	financial	financial	ADJ
issue-3014	103	5	management	management	NOUN
issue-3014	103	6	in	in	ADP
issue-3014	103	7	the	the	DET
issue-3014	103	8	united	united	PROPN
issue-3014	103	9	states	states	PROPN
issue-3014	103	10	has	have	AUX
issue-3014	103	11	followed	follow	VERB
issue-3014	103	12	a	a	DET
issue-3014	103	13	legislative	legislative	ADJ
issue-3014	103	14	route	route	NOUN
issue-3014	103	15	,	,	PUNCT
issue-3014	103	16	focusing	focus	VERB
issue-3014	103	17	on	on	ADP
issue-3014	103	18	results	result	NOUN
issue-3014	103	19	-	-	PUNCT
issue-3014	103	20	based	base	VERB
issue-3014	103	21	governance	governance	NOUN
issue-3014	103	22	and	and	CCONJ
issue-3014	103	23	strengthening	strengthen	VERB
issue-3014	103	24	the	the	DET
issue-3014	103	25	role	role	NOUN
issue-3014	103	26	of	of	ADP
issue-3014	103	27	independent	independent	ADJ
issue-3014	103	28	audit	audit	NOUN
issue-3014	103	29	.	.	PUNCT
issue-3014	104	1	a	a	DET
issue-3014	104	2	key	key	ADJ
issue-3014	104	3	milestone	milestone	NOUN
issue-3014	104	4	was	be	AUX
issue-3014	104	5	the	the	DET
issue-3014	104	6	1993	1993	NUM
issue-3014	104	7	adoption	adoption	NOUN
issue-3014	104	8	of	of	ADP
issue-3014	104	9	the	the	DET
issue-3014	104	10	government	government	NOUN
issue-3014	104	11	performance	performance	NOUN
issue-3014	104	12	and	and	CCONJ
issue-3014	104	13	results	result	NOUN
issue-3014	104	14	act	act	VERB
issue-3014	104	15	(	(	PUNCT
issue-3014	104	16	gpra	gpra	ADJ
issue-3014	104	17	)	)	PUNCT
issue-3014	104	18	,	,	PUNCT
issue-3014	104	19	which	which	PRON
issue-3014	104	20	required	require	VERB
issue-3014	104	21	federal	federal	ADJ
issue-3014	104	22	agencies	agency	NOUN
issue-3014	104	23	to	to	PART
issue-3014	104	24	engage	engage	VERB
issue-3014	104	25	in	in	ADP
issue-3014	104	26	strategic	strategic	ADJ
issue-3014	104	27	planning	planning	NOUN
issue-3014	104	28	,	,	PUNCT
issue-3014	104	29	set	set	VERB
issue-3014	104	30	annual	annual	ADJ
issue-3014	104	31	goals	goal	NOUN
issue-3014	104	32	and	and	CCONJ
issue-3014	104	33	measure	measure	NOUN
issue-3014	104	34	outcomes	outcome	NOUN
issue-3014	104	35	achieved	achieve	VERB
issue-3014	104	36	.	.	PUNCT
issue-3014	105	1	the	the	DET
issue-3014	105	2	purpose	purpose	NOUN
issue-3014	105	3	of	of	ADP
issue-3014	105	4	the	the	DET
issue-3014	105	5	government	government	NOUN
issue-3014	105	6	performance	performance	NOUN
issue-3014	105	7	and	and	CCONJ
issue-3014	105	8	results	result	NOUN
issue-3014	105	9	act	act	VERB
issue-3014	105	10	(	(	PUNCT
issue-3014	105	11	gpra	gpra	ADJ
issue-3014	105	12	)	)	PUNCT
issue-3014	105	13	was	be	AUX
issue-3014	105	14	to	to	PART
issue-3014	105	15	shift	shift	VERB
issue-3014	105	16	the	the	DET
issue-3014	105	17	focus	focus	NOUN
issue-3014	105	18	of	of	ADP
issue-3014	105	19	public	public	ADJ
issue-3014	105	20	management	management	NOUN
issue-3014	105	21	from	from	ADP
issue-3014	105	22	mere	mere	ADJ
issue-3014	105	23	compliance	compliance	NOUN
issue-3014	105	24	with	with	ADP
issue-3014	105	25	budgetary	budgetary	ADJ
issue-3014	105	26	procedures	procedure	NOUN
issue-3014	105	27	(	(	PUNCT
issue-3014	105	28	i.e.	i.e.	X
issue-3014	105	29	,	,	PUNCT
issue-3014	105	30	how	how	SCONJ
issue-3014	105	31	and	and	CCONJ
issue-3014	105	32	where	where	SCONJ
issue-3014	105	33	funds	fund	NOUN
issue-3014	105	34	were	be	AUX
issue-3014	105	35	spent	spend	VERB
issue-3014	105	36	)	)	PUNCT
issue-3014	105	37	to	to	ADP
issue-3014	105	38	evaluating	evaluate	VERB
issue-3014	105	39	programme	programme	NOUN
issue-3014	105	40	effectiveness	effectiveness	NOUN
issue-3014	105	41	–	–	PUNCT
issue-3014	105	42	what	what	PRON
issue-3014	105	43	was	be	AUX
issue-3014	105	44	actually	actually	ADV
issue-3014	105	45	achieved	achieve	VERB
issue-3014	105	46	for	for	ADP
issue-3014	105	47	the	the	DET
issue-3014	105	48	money	money	NOUN
issue-3014	105	49	spent	spend	VERB
issue-3014	105	50	.	.	PUNCT
issue-3014	106	1	implementing	implement	VERB
issue-3014	106	2	this	this	DET
issue-3014	106	3	law	law	NOUN
issue-3014	106	4	meant	mean	VERB
issue-3014	106	5	that	that	SCONJ
issue-3014	106	6	each	each	DET
issue-3014	106	7	agency	agency	NOUN
issue-3014	106	8	had	have	VERB
issue-3014	106	9	to	to	PART
issue-3014	106	10	submit	submit	VERB
issue-3014	106	11	strategic	strategic	ADJ
issue-3014	106	12	plans	plan	NOUN
issue-3014	106	13	and	and	CCONJ
issue-3014	106	14	annual	annual	ADJ
issue-3014	106	15	performance	performance	NOUN
issue-3014	106	16	reports	report	NOUN
issue-3014	106	17	to	to	ADP
issue-3014	106	18	congress	congress	PROPN
issue-3014	106	19	,	,	PUNCT
issue-3014	106	20	which	which	PRON
issue-3014	106	21	significantly	significantly	ADV
issue-3014	106	22	enhanced	enhance	VERB
issue-3014	106	23	accountability	accountability	NOUN
issue-3014	106	24	to	to	ADP
issue-3014	106	25	the	the	DET
issue-3014	106	26	public	public	NOUN
issue-3014	106	27	.	.	PUNCT
issue-3014	107	1	in	in	ADP
issue-3014	107	2	2010	2010	NUM
issue-3014	107	3	,	,	PUNCT
issue-3014	107	4	the	the	DET
issue-3014	107	5	gpra	gpra	ADJ
issue-3014	107	6	modernisation	modernisation	PROPN
issue-3014	107	7	act	act	NOUN
issue-3014	107	8	reinforced	reinforce	VERB
issue-3014	107	9	this	this	DET
issue-3014	107	10	focus	focus	NOUN
issue-3014	107	11	on	on	ADP
issue-3014	107	12	results	result	NOUN
issue-3014	107	13	further	far	ADV
issue-3014	107	14	by	by	ADP
issue-3014	107	15	introducing	introduce	VERB
issue-3014	107	16	interagency	interagency	NOUN
issue-3014	107	17	priority	priority	NOUN
issue-3014	107	18	goals	goal	NOUN
issue-3014	107	19	and	and	CCONJ
issue-3014	107	20	requiring	require	VERB
issue-3014	107	21	quarterly	quarterly	ADJ
issue-3014	107	22	reviews	review	NOUN
issue-3014	107	23	of	of	ADP
issue-3014	107	24	key	key	ADJ
issue-3014	107	25	performance	performance	NOUN
issue-3014	107	26	indicators	indicator	NOUN
issue-3014	107	27	.	.	PUNCT
issue-3014	108	1	consequently	consequently	ADV
issue-3014	108	2	,	,	PUNCT
issue-3014	108	3	a	a	DET
issue-3014	108	4	comprehensive	comprehensive	ADJ
issue-3014	108	5	system	system	NOUN
issue-3014	108	6	for	for	ADP
issue-3014	108	7	planning	planning	NOUN
issue-3014	108	8	and	and	CCONJ
issue-3014	108	9	monitoring	monitor	VERB
issue-3014	108	10	budget	budget	NOUN
issue-3014	108	11	performance	performance	NOUN
issue-3014	108	12	was	be	AUX
issue-3014	108	13	formalised	formalise	VERB
issue-3014	108	14	at	at	ADP
issue-3014	108	15	the	the	DET
issue-3014	108	16	federal	federal	ADJ
issue-3014	108	17	level	level	NOUN
issue-3014	108	18	and	and	CCONJ
issue-3014	108	19	integrated	integrate	VERB
issue-3014	108	20	directly	directly	ADV
issue-3014	108	21	into	into	ADP
issue-3014	108	22	decision	decision	NOUN
issue-3014	108	23	-	-	PUNCT
issue-3014	108	24	making	make	VERB
issue-3014	108	25	processes	process	NOUN
issue-3014	108	26	(	(	PUNCT
issue-3014	108	27	gpra	gpra	ADJ
issue-3014	108	28	,	,	PUNCT
issue-3014	108	29	2010	2010	NUM
issue-3014	108	30	)	)	PUNCT
issue-3014	108	31	.	.	PUNCT
issue-3014	109	1	a	a	DET
issue-3014	109	2	cornerstone	cornerstone	NOUN
issue-3014	109	3	of	of	ADP
issue-3014	109	4	the	the	DET
issue-3014	109	5	us	us	PROPN
issue-3014	109	6	model	model	NOUN
issue-3014	109	7	is	be	AUX
issue-3014	109	8	the	the	DET
issue-3014	109	9	work	work	NOUN
issue-3014	109	10	of	of	ADP
issue-3014	109	11	the	the	DET
issue-3014	109	12	government	government	NOUN
issue-3014	109	13	accountability	accountability	NOUN
issue-3014	109	14	office	office	NOUN
issue-3014	109	15	(	(	PUNCT
issue-3014	109	16	gao	gao	PROPN
issue-3014	109	17	)	)	PUNCT
issue-3014	109	18	,	,	PUNCT
issue-3014	109	19	an	an	DET
issue-3014	109	20	independent	independent	ADJ
issue-3014	109	21	audit	audit	NOUN
issue-3014	109	22	institution	institution	NOUN
issue-3014	109	23	that	that	PRON
issue-3014	109	24	is	be	AUX
issue-3014	109	25	accountable	accountable	ADJ
issue-3014	109	26	to	to	ADP
issue-3014	109	27	congress	congress	PROPN
issue-3014	109	28	.	.	PUNCT
issue-3014	110	1	the	the	DET
issue-3014	110	2	gao	gao	PROPN
issue-3014	110	3	conducts	conduct	VERB
issue-3014	110	4	financial	financial	ADJ
issue-3014	110	5	and	and	CCONJ
issue-3014	110	6	performance	performance	NOUN
issue-3014	110	7	audits	audits	NOUN
issue-3014	110	8	of	of	ADP
issue-3014	110	9	federal	federal	ADJ
issue-3014	110	10	programmes	programme	NOUN
issue-3014	110	11	,	,	PUNCT
issue-3014	110	12	providing	provide	VERB
issue-3014	110	13	congress	congress	PROPN
issue-3014	110	14	and	and	CCONJ
issue-3014	110	15	executive	executive	ADJ
issue-3014	110	16	agencies	agency	NOUN
issue-3014	110	17	with	with	ADP
issue-3014	110	18	recommendations	recommendation	NOUN
issue-3014	110	19	to	to	PART
issue-3014	110	20	improve	improve	VERB
issue-3014	110	21	efficiency	efficiency	NOUN
issue-3014	110	22	and	and	CCONJ
issue-3014	110	23	cost	cost	NOUN
issue-3014	110	24	-	-	PUNCT
issue-3014	110	25	effectiveness	effectiveness	NOUN
issue-3014	110	26	(	(	PUNCT
issue-3014	110	27	gao	gao	PROPN
issue-3014	110	28	,	,	PUNCT
issue-3014	110	29	n.d	n.d	PROPN
issue-3014	110	30	.	.	PROPN
issue-3014	110	31	)	)	PUNCT
issue-3014	110	32	.	.	PUNCT
issue-3014	111	1	the	the	DET
issue-3014	111	2	united	united	PROPN
issue-3014	111	3	states	states	PROPN
issue-3014	111	4	'	'	PART
issue-3014	111	5	experience	experience	NOUN
issue-3014	111	6	demonstrates	demonstrate	VERB
issue-3014	111	7	that	that	SCONJ
issue-3014	111	8	the	the	DET
issue-3014	111	9	combination	combination	NOUN
issue-3014	111	10	of	of	ADP
issue-3014	111	11	legally	legally	ADV
issue-3014	111	12	mandated	mandate	VERB
issue-3014	111	13	performance	performance	NOUN
issue-3014	111	14	planning	planning	NOUN
issue-3014	111	15	and	and	CCONJ
issue-3014	111	16	reporting	report	VERB
issue-3014	111	17	(	(	PUNCT
issue-3014	111	18	gpra	gpra	ADJ
issue-3014	111	19	)	)	PUNCT
issue-3014	111	20	with	with	ADP
issue-3014	111	21	the	the	DET
issue-3014	111	22	oversight	oversight	NOUN
issue-3014	111	23	of	of	ADP
issue-3014	111	24	a	a	DET
issue-3014	111	25	strong	strong	ADJ
issue-3014	111	26	independent	independent	ADJ
issue-3014	111	27	audit	audit	NOUN
issue-3014	111	28	body	body	NOUN
issue-3014	111	29	(	(	PUNCT
issue-3014	111	30	gao	gao	PROPN
issue-3014	111	31	)	)	PUNCT
issue-3014	111	32	yields	yield	VERB
issue-3014	111	33	tangible	tangible	ADJ
issue-3014	111	34	fiscal	fiscal	ADJ
issue-3014	111	35	benefits	benefit	NOUN
issue-3014	111	36	.	.	PUNCT
issue-3014	112	1	it	it	PRON
issue-3014	112	2	is	be	AUX
issue-3014	112	3	estimated	estimate	VERB
issue-3014	112	4	that	that	SCONJ
issue-3014	112	5	the	the	DET
issue-3014	112	6	activities	activity	NOUN
issue-3014	112	7	of	of	ADP
issue-3014	112	8	the	the	DET
issue-3014	112	9	gao	gao	PROPN
issue-3014	112	10	result	result	NOUN
issue-3014	112	11	in	in	ADP
issue-3014	112	12	annual	annual	ADJ
issue-3014	112	13	savings	saving	NOUN
issue-3014	112	14	amounting	amount	VERB
issue-3014	112	15	to	to	ADP
issue-3014	112	16	billions	billion	NOUN
issue-3014	112	17	of	of	ADP
issue-3014	112	18	dollars	dollar	NOUN
issue-3014	112	19	.	.	PUNCT
issue-3014	113	1	this	this	PRON
issue-3014	113	2	is	be	AUX
issue-3014	113	3	achieved	achieve	VERB
issue-3014	113	4	by	by	ADP
issue-3014	113	5	identifying	identify	VERB
issue-3014	113	6	inefficient	inefficient	ADJ
issue-3014	113	7	expenditures	expenditure	NOUN
issue-3014	113	8	and	and	CCONJ
issue-3014	113	9	proposing	propose	VERB
issue-3014	113	10	optimisation	optimisation	NOUN
issue-3014	113	11	strategies	strategy	NOUN
issue-3014	113	12	.	.	PUNCT
issue-3014	114	1	a	a	DET
issue-3014	114	2	common	common	ADJ
issue-3014	114	3	theme	theme	NOUN
issue-3014	114	4	is	be	AUX
issue-3014	114	5	that	that	SCONJ
issue-3014	114	6	transparency	transparency	NOUN
issue-3014	114	7	and	and	CCONJ
issue-3014	114	8	accountability	accountability	NOUN
issue-3014	114	9	are	be	AUX
issue-3014	114	10	prerequisites	prerequisite	NOUN
issue-3014	114	11	for	for	ADP
issue-3014	114	12	efficiency	efficiency	NOUN
issue-3014	114	13	.	.	PUNCT
issue-3014	115	1	agency	agency	NOUN
issue-3014	115	2	reports	report	NOUN
issue-3014	115	3	are	be	AUX
issue-3014	115	4	publicly	publicly	ADV
issue-3014	115	5	available	available	ADJ
issue-3014	115	6	and	and	CCONJ
issue-3014	115	7	audit	audit	NOUN
issue-3014	115	8	results	result	NOUN
issue-3014	115	9	are	be	AUX
issue-3014	115	10	widely	widely	ADV
issue-3014	115	11	discussed	discuss	VERB
issue-3014	115	12	in	in	ADP
issue-3014	115	13	congress	congress	PROPN
issue-3014	115	14	and	and	CCONJ
issue-3014	115	15	the	the	DET
issue-3014	115	16	media	medium	NOUN
issue-3014	115	17	.	.	PUNCT
issue-3014	116	1	over	over	ADP
issue-3014	116	2	time	time	NOUN
issue-3014	116	3	,	,	PUNCT
issue-3014	116	4	the	the	DET
issue-3014	116	5	focus	focus	NOUN
issue-3014	116	6	of	of	ADP
issue-3014	116	7	control	control	NOUN
issue-3014	116	8	in	in	ADP
issue-3014	116	9	the	the	DET
issue-3014	116	10	us	us	PROPN
issue-3014	116	11	has	have	AUX
issue-3014	116	12	shifted	shift	VERB
issue-3014	116	13	from	from	ADP
issue-3014	116	14	identifying	identify	VERB
issue-3014	116	15	violations	violation	NOUN
issue-3014	116	16	to	to	ADP
issue-3014	116	17	analysing	analyse	VERB
issue-3014	116	18	the	the	DET
issue-3014	116	19	performance	performance	NOUN
issue-3014	116	20	of	of	ADP
issue-3014	116	21	budget	budget	NOUN
issue-3014	116	22	holders	holder	NOUN
issue-3014	116	23	.	.	PUNCT
issue-3014	117	1	therefore	therefore	ADV
issue-3014	117	2	,	,	PUNCT
issue-3014	117	3	the	the	DET
issue-3014	117	4	american	american	ADJ
issue-3014	117	5	experience	experience	NOUN
issue-3014	117	6	shows	show	VERB
issue-3014	117	7	that	that	SCONJ
issue-3014	117	8	sound	sound	VERB
issue-3014	117	9	public	public	ADJ
issue-3014	117	10	financial	financial	ADJ
issue-3014	117	11	management	management	NOUN
issue-3014	117	12	can	can	AUX
issue-3014	117	13	be	be	AUX
issue-3014	117	14	achieved	achieve	VERB
issue-3014	117	15	when	when	SCONJ
issue-3014	117	16	a	a	DET
issue-3014	117	17	results	result	NOUN
issue-3014	117	18	-	-	PUNCT
issue-3014	117	19	oriented	orient	VERB
issue-3014	117	20	institutional	institutional	ADJ
issue-3014	117	21	culture	culture	NOUN
issue-3014	117	22	is	be	AUX
issue-3014	117	23	backed	back	VERB
issue-3014	117	24	by	by	ADP
issue-3014	117	25	legal	legal	ADJ
issue-3014	117	26	mandates	mandate	NOUN
issue-3014	117	27	and	and	CCONJ
issue-3014	117	28	organisational	organisational	ADJ
issue-3014	117	29	infrastructure	infrastructure	NOUN
issue-3014	117	30	.	.	PUNCT
issue-3014	118	1	international	international	ADJ
issue-3014	118	2	experience	experience	NOUN
issue-3014	118	3	demonstrates	demonstrate	VERB
issue-3014	118	4	that	that	SCONJ
issue-3014	118	5	enhancing	enhance	VERB
issue-3014	118	6	the	the	DET
issue-3014	118	7	efficiency	efficiency	NOUN
issue-3014	118	8	of	of	ADP
issue-3014	118	9	public	public	ADJ
issue-3014	118	10	financial	financial	ADJ
issue-3014	118	11	resource	resource	NOUN
issue-3014	118	12	baltic	baltic	PROPN
issue-3014	118	13	journal	journal	PROPN
issue-3014	118	14	of	of	ADP
issue-3014	118	15	economic	economic	ADJ
issue-3014	118	16	studies	study	NOUN
issue-3014	118	17	57	57	NUM
issue-3014	118	18	vol	vol	NOUN
issue-3014	118	19	.	.	PUNCT
issue-3014	118	20	11	11	NUM
issue-3014	119	1	no	no	NOUN
issue-3014	119	2	.	.	NOUN
issue-3014	119	3	4	4	NUM
issue-3014	119	4	,	,	PUNCT
issue-3014	119	5	2025	2025	NUM
issue-3014	119	6	utilisation	utilisation	NOUN
issue-3014	119	7	is	be	AUX
issue-3014	119	8	a	a	DET
issue-3014	119	9	shared	share	VERB
issue-3014	119	10	priority	priority	NOUN
issue-3014	119	11	among	among	ADP
issue-3014	119	12	developed	develop	VERB
issue-3014	119	13	countries	country	NOUN
issue-3014	119	14	,	,	PUNCT
issue-3014	119	15	although	although	SCONJ
issue-3014	119	16	the	the	DET
issue-3014	119	17	approaches	approach	NOUN
issue-3014	119	18	employed	employ	VERB
issue-3014	119	19	vary	vary	VERB
issue-3014	119	20	.	.	PUNCT
issue-3014	120	1	the	the	DET
issue-3014	120	2	european	european	PROPN
issue-3014	120	3	model	model	NOUN
issue-3014	120	4	is	be	AUX
issue-3014	120	5	predicated	predicate	VERB
issue-3014	120	6	on	on	ADP
issue-3014	120	7	the	the	DET
issue-3014	120	8	gradual	gradual	ADJ
issue-3014	120	9	adoption	adoption	NOUN
issue-3014	120	10	of	of	ADP
issue-3014	120	11	transparency	transparency	NOUN
issue-3014	120	12	and	and	CCONJ
issue-3014	120	13	performance	performance	NOUN
issue-3014	120	14	standards	standard	NOUN
issue-3014	120	15	,	,	PUNCT
issue-3014	120	16	with	with	ADP
issue-3014	120	17	the	the	DET
issue-3014	120	18	"	"	PUNCT
issue-3014	120	19	three	three	NUM
issue-3014	120	20	es	es	NOUN
issue-3014	120	21	"	"	PUNCT
issue-3014	120	22	principle	principle	NOUN
issue-3014	120	23	being	be	AUX
issue-3014	120	24	integrated	integrate	VERB
issue-3014	120	25	into	into	ADP
issue-3014	120	26	the	the	DET
issue-3014	120	27	budgetary	budgetary	ADJ
issue-3014	120	28	process	process	NOUN
issue-3014	120	29	.	.	PUNCT
issue-3014	121	1	furthermore	furthermore	ADV
issue-3014	121	2	,	,	PUNCT
issue-3014	121	3	a	a	DET
issue-3014	121	4	multi	multi	ADJ
issue-3014	121	5	-	-	ADJ
issue-3014	121	6	level	level	ADJ
issue-3014	121	7	system	system	NOUN
issue-3014	121	8	of	of	ADP
issue-3014	121	9	internal	internal	ADJ
issue-3014	121	10	and	and	CCONJ
issue-3014	121	11	external	external	ADJ
issue-3014	121	12	control	control	NOUN
issue-3014	121	13	is	be	AUX
issue-3014	121	14	relied	rely	VERB
issue-3014	121	15	upon	upon	SCONJ
issue-3014	121	16	.	.	PUNCT
issue-3014	122	1	in	in	ADP
issue-3014	122	2	contrast	contrast	NOUN
issue-3014	122	3	,	,	PUNCT
issue-3014	122	4	the	the	DET
issue-3014	122	5	american	american	ADJ
issue-3014	122	6	model	model	NOUN
issue-3014	122	7	is	be	AUX
issue-3014	122	8	predicated	predicate	VERB
issue-3014	122	9	on	on	ADP
issue-3014	122	10	explicit	explicit	ADJ
issue-3014	122	11	legislative	legislative	ADJ
issue-3014	122	12	requirements	requirement	NOUN
issue-3014	122	13	for	for	ADP
issue-3014	122	14	planning	planning	NOUN
issue-3014	122	15	and	and	CCONJ
issue-3014	122	16	performance	performance	NOUN
issue-3014	122	17	evaluation	evaluation	NOUN
issue-3014	122	18	,	,	PUNCT
issue-3014	122	19	as	as	ADV
issue-3014	122	20	well	well	ADV
issue-3014	122	21	as	as	ADP
issue-3014	122	22	a	a	DET
issue-3014	122	23	robust	robust	ADJ
issue-3014	122	24	chain	chain	NOUN
issue-3014	122	25	of	of	ADP
issue-3014	122	26	accountability	accountability	NOUN
issue-3014	122	27	from	from	ADP
issue-3014	122	28	the	the	DET
issue-3014	122	29	executive	executive	NOUN
issue-3014	122	30	to	to	ADP
issue-3014	122	31	the	the	DET
issue-3014	122	32	legislature	legislature	NOUN
issue-3014	122	33	via	via	ADP
issue-3014	122	34	independent	independent	ADJ
issue-3014	122	35	auditing	auditing	NOUN
issue-3014	122	36	.	.	PUNCT
issue-3014	123	1	despite	despite	SCONJ
issue-3014	123	2	the	the	DET
issue-3014	123	3	evident	evident	ADJ
issue-3014	123	4	disparities	disparity	NOUN
issue-3014	123	5	,	,	PUNCT
issue-3014	123	6	both	both	DET
issue-3014	123	7	models	model	NOUN
issue-3014	123	8	are	be	AUX
issue-3014	123	9	predicated	predicate	VERB
issue-3014	123	10	on	on	ADP
issue-3014	123	11	a	a	DET
issue-3014	123	12	shared	shared	ADJ
issue-3014	123	13	foundation	foundation	NOUN
issue-3014	123	14	:	:	PUNCT
issue-3014	123	15	the	the	DET
issue-3014	123	16	cornerstones	cornerstone	NOUN
issue-3014	123	17	of	of	ADP
issue-3014	123	18	transparency	transparency	NOUN
issue-3014	123	19	,	,	PUNCT
issue-3014	123	20	accountability	accountability	NOUN
issue-3014	123	21	,	,	PUNCT
issue-3014	123	22	and	and	CCONJ
issue-3014	123	23	performance	performance	NOUN
issue-3014	123	24	orientation	orientation	NOUN
issue-3014	123	25	form	form	VERB
issue-3014	123	26	the	the	DET
issue-3014	123	27	bedrock	bedrock	NOUN
issue-3014	123	28	of	of	ADP
issue-3014	123	29	sound	sound	ADJ
issue-3014	123	30	financial	financial	ADJ
issue-3014	123	31	governance	governance	NOUN
issue-3014	123	32	.	.	PUNCT
issue-3014	124	1	these	these	DET
issue-3014	124	2	pillars	pillar	NOUN
issue-3014	124	3	ensure	ensure	VERB
issue-3014	124	4	a	a	DET
issue-3014	124	5	balanced	balanced	ADJ
issue-3014	124	6	approach	approach	NOUN
issue-3014	124	7	to	to	ADP
issue-3014	124	8	the	the	DET
issue-3014	124	9	effective	effective	ADJ
issue-3014	124	10	use	use	NOUN
issue-3014	124	11	of	of	ADP
issue-3014	124	12	public	public	ADJ
issue-3014	124	13	funds	fund	NOUN
issue-3014	124	14	and	and	CCONJ
issue-3014	124	15	robust	robust	ADJ
issue-3014	124	16	oversight	oversight	NOUN
issue-3014	124	17	,	,	PUNCT
issue-3014	124	18	a	a	DET
issue-3014	124	19	lesson	lesson	NOUN
issue-3014	124	20	that	that	PRON
issue-3014	124	21	ukraine	ukraine	NOUN
issue-3014	124	22	should	should	AUX
issue-3014	124	23	consider	consider	VERB
issue-3014	124	24	when	when	SCONJ
issue-3014	124	25	advancing	advance	VERB
issue-3014	124	26	its	its	PRON
issue-3014	124	27	public	public	ADJ
issue-3014	124	28	finance	finance	NOUN
issue-3014	124	29	reforms	reform	NOUN
issue-3014	124	30	.	.	PUNCT
issue-3014	125	1	4	4	X
issue-3014	125	2	.	.	X
issue-3014	125	3	ukrainian	ukrainian	ADJ
issue-3014	125	4	practice	practice	NOUN
issue-3014	125	5	:	:	PUNCT
issue-3014	125	6	current	current	ADJ
issue-3014	125	7	state	state	NOUN
issue-3014	125	8	and	and	CCONJ
issue-3014	125	9	challenges	challenge	NOUN
issue-3014	125	10	in	in	ADP
issue-3014	125	11	the	the	DET
issue-3014	125	12	preceding	precede	VERB
issue-3014	125	13	two	two	NUM
issue-3014	125	14	decades	decade	NOUN
issue-3014	125	15	,	,	PUNCT
issue-3014	125	16	ukraine	ukraine	NOUN
issue-3014	125	17	has	have	AUX
issue-3014	125	18	endeavoured	endeavour	VERB
issue-3014	125	19	to	to	PART
issue-3014	125	20	integrate	integrate	VERB
issue-3014	125	21	the	the	DET
issue-3014	125	22	tenets	tenet	NOUN
issue-3014	125	23	of	of	ADP
issue-3014	125	24	sound	sound	ADJ
issue-3014	125	25	public	public	ADJ
issue-3014	125	26	financial	financial	ADJ
issue-3014	125	27	management	management	NOUN
issue-3014	125	28	into	into	ADP
issue-3014	125	29	its	its	PRON
issue-3014	125	30	budgetary	budgetary	ADJ
issue-3014	125	31	process	process	NOUN
issue-3014	125	32	.	.	PUNCT
issue-3014	126	1	since	since	SCONJ
issue-3014	126	2	2002	2002	NUM
issue-3014	126	3	,	,	PUNCT
issue-3014	126	4	the	the	DET
issue-3014	126	5	country	country	NOUN
issue-3014	126	6	has	have	AUX
issue-3014	126	7	officially	officially	ADV
issue-3014	126	8	implemented	implement	VERB
issue-3014	126	9	a	a	DET
issue-3014	126	10	programme	programme	NOUN
issue-3014	126	11	-	-	PUNCT
issue-3014	126	12	target	target	NOUN
issue-3014	126	13	budgeting	budgeting	NOUN
issue-3014	126	14	method	method	NOUN
issue-3014	126	15	(	(	PUNCT
issue-3014	126	16	ptbm	ptbm	NOUN
issue-3014	126	17	)	)	PUNCT
issue-3014	126	18	at	at	ADP
issue-3014	126	19	the	the	DET
issue-3014	126	20	national	national	ADJ
issue-3014	126	21	level	level	NOUN
issue-3014	126	22	.	.	PUNCT
issue-3014	127	1	the	the	DET
issue-3014	127	2	aim	aim	NOUN
issue-3014	127	3	of	of	ADP
issue-3014	127	4	this	this	DET
issue-3014	127	5	method	method	NOUN
issue-3014	127	6	is	be	AUX
issue-3014	127	7	to	to	PART
issue-3014	127	8	align	align	VERB
issue-3014	127	9	budget	budget	NOUN
issue-3014	127	10	planning	planning	NOUN
issue-3014	127	11	and	and	CCONJ
issue-3014	127	12	execution	execution	NOUN
issue-3014	127	13	with	with	ADP
issue-3014	127	14	specific	specific	ADJ
issue-3014	127	15	performance	performance	NOUN
issue-3014	127	16	outcomes	outcome	NOUN
issue-3014	127	17	.	.	PUNCT
issue-3014	128	1	this	this	DET
issue-3014	128	2	approach	approach	NOUN
issue-3014	128	3	is	be	AUX
issue-3014	128	4	characterised	characterise	VERB
issue-3014	128	5	by	by	ADP
issue-3014	128	6	the	the	DET
issue-3014	128	7	structuring	structuring	NOUN
issue-3014	128	8	of	of	ADP
issue-3014	128	9	expenditures	expenditure	NOUN
issue-3014	128	10	through	through	ADP
issue-3014	128	11	budgetary	budgetary	ADJ
issue-3014	128	12	programmes	programme	NOUN
issue-3014	128	13	that	that	PRON
issue-3014	128	14	specify	specify	VERB
issue-3014	128	15	responsible	responsible	ADJ
issue-3014	128	16	executors	executor	NOUN
issue-3014	128	17	,	,	PUNCT
issue-3014	128	18	objectives	objective	NOUN
issue-3014	128	19	,	,	PUNCT
issue-3014	128	20	tasks	task	NOUN
issue-3014	128	21	,	,	PUNCT
issue-3014	128	22	and	and	CCONJ
issue-3014	128	23	performance	performance	NOUN
issue-3014	128	24	indicators	indicator	NOUN
issue-3014	128	25	.	.	PUNCT
issue-3014	129	1	the	the	DET
issue-3014	129	2	budget	budget	NOUN
issue-3014	129	3	code	code	PROPN
issue-3014	129	4	of	of	ADP
issue-3014	129	5	ukraine	ukraine	PROPN
issue-3014	129	6	enshrines	enshrine	VERB
issue-3014	129	7	the	the	DET
issue-3014	129	8	key	key	ADJ
issue-3014	129	9	requirements	requirement	NOUN
issue-3014	129	10	of	of	ADP
issue-3014	129	11	the	the	DET
issue-3014	129	12	programme	programme	NOUN
issue-3014	129	13	-	-	PUNCT
issue-3014	129	14	target	target	NOUN
issue-3014	129	15	method	method	NOUN
issue-3014	129	16	(	(	PUNCT
issue-3014	129	17	articles	article	NOUN
issue-3014	129	18	20	20	NUM
issue-3014	129	19	and	and	CCONJ
issue-3014	129	20	21	21	NUM
issue-3014	129	21	)	)	PUNCT
issue-3014	129	22	and	and	CCONJ
issue-3014	129	23	explicitly	explicitly	ADV
issue-3014	129	24	states	state	VERB
issue-3014	129	25	that	that	SCONJ
issue-3014	129	26	efficiency	efficiency	NOUN
issue-3014	129	27	,	,	PUNCT
issue-3014	129	28	effectiveness	effectiveness	NOUN
issue-3014	129	29	,	,	PUNCT
issue-3014	129	30	targeted	target	VERB
issue-3014	129	31	use	use	NOUN
issue-3014	129	32	,	,	PUNCT
issue-3014	129	33	publicity	publicity	NOUN
issue-3014	129	34	and	and	CCONJ
issue-3014	129	35	transparency	transparency	NOUN
issue-3014	129	36	are	be	AUX
issue-3014	129	37	core	core	ADJ
issue-3014	129	38	principles	principle	NOUN
issue-3014	129	39	of	of	ADP
issue-3014	129	40	the	the	DET
issue-3014	129	41	budgetary	budgetary	ADJ
issue-3014	129	42	system	system	NOUN
issue-3014	129	43	(	(	PUNCT
issue-3014	129	44	the	the	DET
issue-3014	129	45	budget	budget	NOUN
issue-3014	129	46	code	code	NOUN
issue-3014	129	47	of	of	ADP
issue-3014	129	48	ukraine	ukraine	NOUN
issue-3014	129	49	,	,	PUNCT
issue-3014	129	50	2010	2010	NUM
issue-3014	129	51	)	)	PUNCT
issue-3014	129	52	.	.	PUNCT
issue-3014	130	1	thus	thus	ADV
issue-3014	130	2	,	,	PUNCT
issue-3014	130	3	the	the	DET
issue-3014	130	4	same	same	ADJ
issue-3014	130	5	principles	principle	NOUN
issue-3014	130	6	discussed	discuss	VERB
issue-3014	130	7	earlier	early	ADV
issue-3014	130	8	are	be	AUX
issue-3014	130	9	affirmed	affirm	VERB
issue-3014	130	10	at	at	ADP
issue-3014	130	11	the	the	DET
issue-3014	130	12	normative	normative	ADJ
issue-3014	130	13	level	level	NOUN
issue-3014	130	14	:	:	PUNCT
issue-3014	130	15	maximum	maximum	ADJ
issue-3014	130	16	return	return	NOUN
issue-3014	130	17	on	on	ADP
issue-3014	130	18	every	every	DET
issue-3014	130	19	hryvnia	hryvnia	NOUN
issue-3014	130	20	spent	spend	VERB
issue-3014	130	21	,	,	PUNCT
issue-3014	130	22	allocation	allocation	NOUN
issue-3014	130	23	of	of	ADP
issue-3014	130	24	funds	fund	NOUN
issue-3014	130	25	for	for	ADP
issue-3014	130	26	their	their	PRON
issue-3014	130	27	intended	intend	VERB
issue-3014	130	28	purposes	purpose	NOUN
issue-3014	130	29	,	,	PUNCT
issue-3014	130	30	and	and	CCONJ
issue-3014	130	31	budget	budget	NOUN
issue-3014	130	32	transparency	transparency	NOUN
issue-3014	130	33	.	.	PUNCT
issue-3014	131	1	in	in	ADP
issue-3014	131	2	addition	addition	NOUN
issue-3014	131	3	to	to	ADP
issue-3014	131	4	the	the	DET
issue-3014	131	5	budget	budget	NOUN
issue-3014	131	6	code	code	NOUN
issue-3014	131	7	,	,	PUNCT
issue-3014	131	8	a	a	DET
issue-3014	131	9	number	number	NOUN
issue-3014	131	10	of	of	ADP
issue-3014	131	11	subordinate	subordinate	ADJ
issue-3014	131	12	acts	act	NOUN
issue-3014	131	13	have	have	AUX
issue-3014	131	14	been	be	AUX
issue-3014	131	15	adopted	adopt	VERB
issue-3014	131	16	to	to	PART
issue-3014	131	17	enhance	enhance	VERB
issue-3014	131	18	the	the	DET
issue-3014	131	19	efficiency	efficiency	NOUN
issue-3014	131	20	of	of	ADP
issue-3014	131	21	public	public	ADJ
issue-3014	131	22	spending	spending	NOUN
issue-3014	131	23	.	.	PUNCT
issue-3014	132	1	for	for	ADP
issue-3014	132	2	instance	instance	NOUN
issue-3014	132	3	,	,	PUNCT
issue-3014	132	4	the	the	DET
issue-3014	132	5	resolution	resolution	NOUN
issue-3014	132	6	of	of	ADP
issue-3014	132	7	the	the	DET
issue-3014	132	8	cabinet	cabinet	NOUN
issue-3014	132	9	of	of	ADP
issue-3014	132	10	ministers	minister	NOUN
issue-3014	132	11	of	of	ADP
issue-3014	132	12	ukraine	ukraine	NOUN
issue-3014	132	13	"	"	PUNCT
issue-3014	132	14	on	on	ADP
issue-3014	132	15	effective	effective	ADJ
issue-3014	132	16	use	use	NOUN
issue-3014	132	17	of	of	ADP
issue-3014	132	18	state	state	NOUN
issue-3014	132	19	funds	fund	NOUN
issue-3014	132	20	"	"	PUNCT
issue-3014	132	21	introduced	introduce	VERB
issue-3014	132	22	specific	specific	ADJ
issue-3014	132	23	austerity	austerity	NOUN
issue-3014	132	24	measures	measure	NOUN
issue-3014	132	25	aimed	aim	VERB
issue-3014	132	26	at	at	ADP
issue-3014	132	27	reducing	reduce	VERB
issue-3014	132	28	administrative	administrative	ADJ
issue-3014	132	29	costs	cost	NOUN
issue-3014	132	30	,	,	PUNCT
issue-3014	132	31	optimising	optimise	VERB
issue-3014	132	32	staff	staff	NOUN
issue-3014	132	33	numbers	number	NOUN
issue-3014	132	34	,	,	PUNCT
issue-3014	132	35	and	and	CCONJ
issue-3014	132	36	requiring	require	VERB
issue-3014	132	37	costeffective	costeffective	ADJ
issue-3014	132	38	procurement	procurement	NOUN
issue-3014	132	39	.	.	PUNCT
issue-3014	133	1	the	the	DET
issue-3014	133	2	goal	goal	NOUN
issue-3014	133	3	of	of	ADP
issue-3014	133	4	this	this	DET
issue-3014	133	5	act	act	NOUN
issue-3014	133	6	was	be	AUX
issue-3014	133	7	to	to	PART
issue-3014	133	8	prevent	prevent	VERB
issue-3014	133	9	inefficient	inefficient	ADJ
issue-3014	133	10	public	public	ADJ
issue-3014	133	11	expenditures	expenditure	NOUN
issue-3014	133	12	and	and	CCONJ
issue-3014	133	13	promote	promote	VERB
issue-3014	133	14	the	the	DET
issue-3014	133	15	rational	rational	ADJ
issue-3014	133	16	use	use	NOUN
issue-3014	133	17	of	of	ADP
issue-3014	133	18	budgetary	budgetary	ADJ
issue-3014	133	19	resources	resource	NOUN
issue-3014	133	20	,	,	PUNCT
issue-3014	133	21	effectively	effectively	ADV
issue-3014	133	22	implementing	implement	VERB
issue-3014	133	23	the	the	DET
issue-3014	133	24	principle	principle	NOUN
issue-3014	133	25	of	of	ADP
issue-3014	133	26	economy	economy	NOUN
issue-3014	133	27	(	(	PUNCT
issue-3014	133	28	the	the	DET
issue-3014	133	29	resolution	resolution	NOUN
issue-3014	133	30	of	of	ADP
issue-3014	133	31	the	the	DET
issue-3014	133	32	cabinet	cabinet	NOUN
issue-3014	133	33	of	of	ADP
issue-3014	133	34	ministers	minister	NOUN
issue-3014	133	35	of	of	ADP
issue-3014	133	36	ukraine	ukraine	NOUN
issue-3014	133	37	"	"	PUNCT
issue-3014	133	38	on	on	ADP
issue-3014	133	39	effective	effective	ADJ
issue-3014	133	40	use	use	NOUN
issue-3014	133	41	of	of	ADP
issue-3014	133	42	state	state	NOUN
issue-3014	133	43	funds	fund	NOUN
issue-3014	133	44	"	"	PUNCT
issue-3014	133	45	of	of	ADP
issue-3014	133	46	october	october	PROPN
issue-3014	133	47	11	11	NUM
issue-3014	133	48	,	,	PUNCT
issue-3014	133	49	2016	2016	NUM
issue-3014	133	50	,	,	PUNCT
issue-3014	133	51	no	no	INTJ
issue-3014	133	52	.	.	NOUN
issue-3014	133	53	710	710	NUM
issue-3014	133	54	)	)	PUNCT
issue-3014	133	55	.	.	PUNCT
issue-3014	134	1	furthermore	furthermore	ADV
issue-3014	134	2	,	,	PUNCT
issue-3014	134	3	the	the	DET
issue-3014	134	4	ministry	ministry	PROPN
issue-3014	134	5	of	of	ADP
issue-3014	134	6	finance	finance	PROPN
issue-3014	134	7	order	order	NOUN
issue-3014	134	8	no	no	NOUN
issue-3014	134	9	.	.	NOUN
issue-3014	134	10	608	608	NUM
issue-3014	134	11	of	of	ADP
issue-3014	134	12	may	may	PROPN
issue-3014	134	13	17	17	NUM
issue-3014	134	14	,	,	PUNCT
issue-3014	134	15	2011	2011	NUM
issue-3014	134	16	approved	approve	VERB
issue-3014	134	17	methodological	methodological	ADJ
issue-3014	134	18	recommendations	recommendation	NOUN
issue-3014	134	19	for	for	ADP
issue-3014	134	20	evaluating	evaluate	VERB
issue-3014	134	21	the	the	DET
issue-3014	134	22	effectiveness	effectiveness	NOUN
issue-3014	134	23	of	of	ADP
issue-3014	134	24	budgetary	budgetary	ADJ
issue-3014	134	25	programmes	programme	NOUN
issue-3014	134	26	.	.	PUNCT
issue-3014	135	1	the	the	DET
issue-3014	135	2	overarching	overarching	ADJ
issue-3014	135	3	objective	objective	NOUN
issue-3014	135	4	of	of	ADP
issue-3014	135	5	these	these	DET
issue-3014	135	6	guidelines	guideline	NOUN
issue-3014	135	7	is	be	AUX
issue-3014	135	8	to	to	PART
issue-3014	135	9	provide	provide	VERB
issue-3014	135	10	a	a	DET
issue-3014	135	11	framework	framework	NOUN
issue-3014	135	12	for	for	ADP
issue-3014	135	13	the	the	DET
issue-3014	135	14	assessment	assessment	NOUN
issue-3014	135	15	of	of	ADP
issue-3014	135	16	programme	programme	NOUN
issue-3014	135	17	performance	performance	NOUN
issue-3014	135	18	and	and	CCONJ
issue-3014	135	19	financial	financial	ADJ
issue-3014	135	20	utilisation	utilisation	NOUN
issue-3014	135	21	.	.	PUNCT
issue-3014	136	1	the	the	DET
issue-3014	136	2	five	five	NUM
issue-3014	136	3	key	key	ADJ
issue-3014	136	4	criteria	criterion	NOUN
issue-3014	136	5	that	that	PRON
issue-3014	136	6	are	be	AUX
issue-3014	136	7	to	to	PART
issue-3014	136	8	be	be	AUX
issue-3014	136	9	applied	apply	VERB
issue-3014	136	10	in	in	ADP
issue-3014	136	11	the	the	DET
issue-3014	136	12	process	process	NOUN
issue-3014	136	13	of	of	ADP
issue-3014	136	14	expenditure	expenditure	NOUN
issue-3014	136	15	evaluation	evaluation	NOUN
issue-3014	136	16	are	be	AUX
issue-3014	136	17	as	as	SCONJ
issue-3014	136	18	follows	follow	VERB
issue-3014	136	19	:	:	PUNCT
issue-3014	136	20	economy	economy	NOUN
issue-3014	136	21	,	,	PUNCT
issue-3014	136	22	legality	legality	NOUN
issue-3014	136	23	,	,	PUNCT
issue-3014	136	24	targeted	target	VERB
issue-3014	136	25	use	use	NOUN
issue-3014	136	26	,	,	PUNCT
issue-3014	136	27	efficiency	efficiency	NOUN
issue-3014	136	28	,	,	PUNCT
issue-3014	136	29	and	and	CCONJ
issue-3014	136	30	effectiveness	effectiveness	NOUN
issue-3014	136	31	.	.	PUNCT
issue-3014	137	1	these	these	DET
issue-3014	137	2	criteria	criterion	NOUN
issue-3014	137	3	are	be	AUX
issue-3014	137	4	recognised	recognise	VERB
issue-3014	137	5	in	in	ADP
issue-3014	137	6	theory	theory	NOUN
issue-3014	137	7	as	as	ADP
issue-3014	137	8	fundamental	fundamental	ADJ
issue-3014	137	9	(	(	PUNCT
issue-3014	137	10	the	the	DET
issue-3014	137	11	order	order	NOUN
issue-3014	137	12	of	of	ADP
issue-3014	137	13	the	the	DET
issue-3014	137	14	ministry	ministry	PROPN
issue-3014	137	15	of	of	ADP
issue-3014	137	16	finance	finance	PROPN
issue-3014	137	17	of	of	ADP
issue-3014	137	18	ukraine	ukraine	NOUN
issue-3014	137	19	"	"	PUNCT
issue-3014	137	20	on	on	ADP
issue-3014	137	21	approval	approval	NOUN
issue-3014	137	22	of	of	ADP
issue-3014	137	23	methodological	methodological	ADJ
issue-3014	137	24	recommendations	recommendation	NOUN
issue-3014	137	25	for	for	ADP
issue-3014	137	26	evaluating	evaluate	VERB
issue-3014	137	27	the	the	DET
issue-3014	137	28	effectiveness	effectiveness	NOUN
issue-3014	137	29	of	of	ADP
issue-3014	137	30	budget	budget	NOUN
issue-3014	137	31	programs	program	NOUN
issue-3014	137	32	"	"	PUNCT
issue-3014	137	33	of	of	ADP
issue-3014	137	34	may	may	PROPN
issue-3014	137	35	17	17	NUM
issue-3014	137	36	,	,	PUNCT
issue-3014	137	37	2011	2011	NUM
issue-3014	137	38	no	no	NOUN
issue-3014	137	39	.	.	NOUN
issue-3014	137	40	608	608	NUM
issue-3014	137	41	)	)	PUNCT
issue-3014	137	42	.	.	PUNCT
issue-3014	138	1	consequently	consequently	ADV
issue-3014	138	2	,	,	PUNCT
issue-3014	138	3	within	within	ADP
issue-3014	138	4	the	the	DET
issue-3014	138	5	normative	normative	ADJ
issue-3014	138	6	framework	framework	NOUN
issue-3014	138	7	,	,	PUNCT
issue-3014	138	8	ukraine	ukraine	PROPN
issue-3014	138	9	is	be	AUX
issue-3014	138	10	developing	develop	VERB
issue-3014	138	11	a	a	DET
issue-3014	138	12	methodology	methodology	NOUN
issue-3014	138	13	that	that	PRON
issue-3014	138	14	is	be	AUX
issue-3014	138	15	consistent	consistent	ADJ
issue-3014	138	16	with	with	ADP
issue-3014	138	17	international	international	ADJ
issue-3014	138	18	"	"	PUNCT
issue-3014	138	19	value	value	NOUN
issue-3014	138	20	for	for	ADP
issue-3014	138	21	money	money	NOUN
issue-3014	138	22	"	"	PUNCT
issue-3014	138	23	frameworks	framework	NOUN
issue-3014	138	24	.	.	PUNCT
issue-3014	139	1	while	while	SCONJ
issue-3014	139	2	this	this	DET
issue-3014	139	3	legal	legal	ADJ
issue-3014	139	4	foundation	foundation	NOUN
issue-3014	139	5	enables	enable	VERB
issue-3014	139	6	a	a	DET
issue-3014	139	7	sound	sound	ADJ
issue-3014	139	8	regime	regime	NOUN
issue-3014	139	9	for	for	ADP
issue-3014	139	10	budget	budget	NOUN
issue-3014	139	11	fund	fund	NOUN
issue-3014	139	12	usage	usage	NOUN
issue-3014	139	13	,	,	PUNCT
issue-3014	139	14	its	its	PRON
issue-3014	139	15	practical	practical	ADJ
issue-3014	139	16	effectiveness	effectiveness	NOUN
issue-3014	139	17	is	be	AUX
issue-3014	139	18	heavily	heavily	ADV
issue-3014	139	19	dependent	dependent	ADJ
issue-3014	139	20	on	on	ADP
issue-3014	139	21	institutional	institutional	ADJ
issue-3014	139	22	capacity	capacity	NOUN
issue-3014	139	23	and	and	CCONJ
issue-3014	139	24	the	the	DET
issue-3014	139	25	operational	operational	ADJ
issue-3014	139	26	organisation	organisation	NOUN
issue-3014	139	27	of	of	ADP
issue-3014	139	28	financial	financial	ADJ
issue-3014	139	29	control	control	NOUN
issue-3014	139	30	.	.	PUNCT
issue-3014	140	1	ukraine	ukraine	PROPN
issue-3014	140	2	maintains	maintain	VERB
issue-3014	140	3	a	a	DET
issue-3014	140	4	system	system	NOUN
issue-3014	140	5	of	of	ADP
issue-3014	140	6	specialised	specialised	ADJ
issue-3014	140	7	financial	financial	ADJ
issue-3014	140	8	control	control	NOUN
issue-3014	140	9	bodies	body	NOUN
issue-3014	140	10	.	.	PUNCT
issue-3014	141	1	the	the	DET
issue-3014	141	2	state	state	NOUN
issue-3014	141	3	audit	audit	NOUN
issue-3014	141	4	service	service	NOUN
issue-3014	141	5	of	of	ADP
issue-3014	141	6	ukraine	ukraine	NOUN
issue-3014	141	7	(	(	PUNCT
issue-3014	141	8	conducts	conduct	VERB
issue-3014	141	9	public	public	ADJ
issue-3014	141	10	financial	financial	ADJ
issue-3014	141	11	audits	audits	NOUN
issue-3014	141	12	,	,	PUNCT
issue-3014	141	13	inspections	inspection	NOUN
issue-3014	141	14	,	,	PUNCT
issue-3014	141	15	and	and	CCONJ
issue-3014	141	16	reviews	review	NOUN
issue-3014	141	17	of	of	ADP
issue-3014	141	18	budget	budget	NOUN
issue-3014	141	19	holders	holder	NOUN
issue-3014	141	20	,	,	PUNCT
issue-3014	141	21	while	while	SCONJ
issue-3014	141	22	the	the	DET
issue-3014	141	23	accounting	accounting	PROPN
issue-3014	141	24	chamber	chamber	PROPN
issue-3014	141	25	of	of	ADP
issue-3014	141	26	ukraine	ukraine	PROPN
issue-3014	141	27	serves	serve	VERB
issue-3014	141	28	as	as	ADP
issue-3014	141	29	the	the	DET
issue-3014	141	30	supreme	supreme	ADJ
issue-3014	141	31	independent	independent	ADJ
issue-3014	141	32	audit	audit	NOUN
issue-3014	141	33	institution	institution	NOUN
issue-3014	141	34	accountable	accountable	ADJ
issue-3014	141	35	to	to	ADP
issue-3014	141	36	the	the	DET
issue-3014	141	37	verkhovna	verkhovna	NOUN
issue-3014	141	38	rada	rada	PROPN
issue-3014	141	39	(	(	PUNCT
issue-3014	141	40	parliament	parliament	NOUN
issue-3014	141	41	)	)	PUNCT
issue-3014	141	42	)	)	PUNCT
issue-3014	141	43	.	.	PUNCT
issue-3014	142	1	their	their	PRON
issue-3014	142	2	responsibilities	responsibility	NOUN
issue-3014	142	3	are	be	AUX
issue-3014	142	4	defined	define	VERB
issue-3014	142	5	in	in	ADP
issue-3014	142	6	the	the	DET
issue-3014	142	7	budget	budget	NOUN
issue-3014	142	8	code	code	NOUN
issue-3014	142	9	(	(	PUNCT
issue-3014	142	10	articles	article	NOUN
issue-3014	142	11	26	26	NUM
issue-3014	142	12	and	and	CCONJ
issue-3014	142	13	110	110	NUM
issue-3014	142	14	)	)	PUNCT
issue-3014	142	15	,	,	PUNCT
issue-3014	142	16	primarily	primarily	ADV
issue-3014	142	17	including	include	VERB
issue-3014	142	18	oversight	oversight	NOUN
issue-3014	142	19	of	of	ADP
issue-3014	142	20	the	the	DET
issue-3014	142	21	lawful	lawful	ADJ
issue-3014	142	22	and	and	CCONJ
issue-3014	142	23	targeted	target	VERB
issue-3014	142	24	use	use	NOUN
issue-3014	142	25	of	of	ADP
issue-3014	142	26	budgetary	budgetary	ADJ
issue-3014	142	27	funds	fund	NOUN
issue-3014	142	28	,	,	PUNCT
issue-3014	142	29	along	along	ADP
issue-3014	142	30	with	with	ADP
issue-3014	142	31	performance	performance	NOUN
issue-3014	142	32	evaluation	evaluation	NOUN
issue-3014	142	33	of	of	ADP
issue-3014	142	34	public	public	ADJ
issue-3014	142	35	spending	spending	NOUN
issue-3014	142	36	.	.	PUNCT
issue-3014	143	1	the	the	DET
issue-3014	143	2	incorporation	incorporation	NOUN
issue-3014	143	3	of	of	ADP
issue-3014	143	4	the	the	DET
issue-3014	143	5	latter	latter	ADJ
issue-3014	143	6	function	function	NOUN
issue-3014	143	7	–	–	PUNCT
issue-3014	143	8	performance	performance	NOUN
issue-3014	143	9	auditing	auditing	NOUN
issue-3014	143	10	–	–	PUNCT
issue-3014	143	11	into	into	ADP
issue-3014	143	12	their	their	PRON
issue-3014	143	13	mandates	mandate	NOUN
issue-3014	143	14	was	be	AUX
issue-3014	143	15	a	a	DET
issue-3014	143	16	relatively	relatively	ADV
issue-3014	143	17	recent	recent	ADJ
issue-3014	143	18	development	development	NOUN
issue-3014	143	19	,	,	PUNCT
issue-3014	143	20	enabling	enable	VERB
issue-3014	143	21	control	control	NOUN
issue-3014	143	22	bodies	body	NOUN
issue-3014	143	23	to	to	AUX
issue-3014	143	24	not	not	PART
issue-3014	143	25	only	only	ADV
issue-3014	143	26	detect	detect	VERB
issue-3014	143	27	violations	violation	NOUN
issue-3014	143	28	(	(	PUNCT
issue-3014	143	29	e.g.	e.g.	ADV
issue-3014	143	30	,	,	PUNCT
issue-3014	143	31	illegal	illegal	ADJ
issue-3014	143	32	or	or	CCONJ
issue-3014	143	33	misallocated	misallocated	ADJ
issue-3014	143	34	expenditures	expenditure	NOUN
issue-3014	143	35	)	)	PUNCT
issue-3014	143	36	but	but	CCONJ
issue-3014	143	37	also	also	ADV
issue-3014	143	38	to	to	PART
issue-3014	143	39	assess	assess	VERB
issue-3014	143	40	the	the	DET
issue-3014	143	41	effectiveness	effectiveness	NOUN
issue-3014	143	42	of	of	ADP
issue-3014	143	43	budgetary	budgetary	ADJ
issue-3014	143	44	programmes	programme	NOUN
issue-3014	143	45	and	and	CCONJ
issue-3014	143	46	the	the	DET
issue-3014	143	47	extent	extent	NOUN
issue-3014	143	48	to	to	PART
issue-3014	143	49	which	which	PRON
issue-3014	143	50	their	their	PRON
issue-3014	143	51	objectives	objective	NOUN
issue-3014	143	52	have	have	AUX
issue-3014	143	53	been	be	AUX
issue-3014	143	54	achieved	achieve	VERB
issue-3014	143	55	.	.	PUNCT
issue-3014	144	1	consequently	consequently	ADV
issue-3014	144	2	,	,	PUNCT
issue-3014	144	3	the	the	DET
issue-3014	144	4	institutional	institutional	ADJ
issue-3014	144	5	framework	framework	NOUN
issue-3014	144	6	in	in	ADP
issue-3014	144	7	ukraine	ukraine	PROPN
issue-3014	144	8	furnishes	furnish	VERB
issue-3014	144	9	the	the	DET
issue-3014	144	10	requisite	requisite	ADJ
issue-3014	144	11	prerequisites	prerequisite	NOUN
issue-3014	144	12	for	for	ADP
issue-3014	144	13	the	the	DET
issue-3014	144	14	implementation	implementation	NOUN
issue-3014	144	15	of	of	ADP
issue-3014	144	16	the	the	DET
issue-3014	144	17	principle	principle	NOUN
issue-3014	144	18	of	of	ADP
issue-3014	144	19	efficiency	efficiency	NOUN
issue-3014	144	20	.	.	PUNCT
issue-3014	145	1	specifically	specifically	ADV
issue-3014	145	2	,	,	PUNCT
issue-3014	145	3	the	the	DET
issue-3014	145	4	law	law	NOUN
issue-3014	145	5	obliges	oblige	VERB
issue-3014	145	6	controllers	controller	NOUN
issue-3014	145	7	to	to	PART
issue-3014	145	8	supervise	supervise	VERB
issue-3014	145	9	not	not	PART
issue-3014	145	10	only	only	ADV
issue-3014	145	11	compliance	compliance	NOUN
issue-3014	145	12	with	with	ADP
issue-3014	145	13	legal	legal	ADJ
issue-3014	145	14	norms	norm	NOUN
issue-3014	145	15	but	but	CCONJ
issue-3014	145	16	also	also	ADV
issue-3014	145	17	the	the	DET
issue-3014	145	18	efficacy	efficacy	NOUN
issue-3014	145	19	of	of	ADP
issue-3014	145	20	public	public	ADJ
issue-3014	145	21	expenditure	expenditure	NOUN
issue-3014	145	22	.	.	PUNCT
issue-3014	146	1	concurrently	concurrently	ADV
issue-3014	146	2	,	,	PUNCT
issue-3014	146	3	the	the	DET
issue-3014	146	4	effective	effective	ADJ
issue-3014	146	5	utilisation	utilisation	NOUN
issue-3014	146	6	of	of	ADP
issue-3014	146	7	budgetary	budgetary	ADJ
issue-3014	146	8	resources	resource	NOUN
issue-3014	146	9	in	in	ADP
issue-3014	146	10	ukraine	ukraine	PROPN
issue-3014	146	11	remains	remain	VERB
issue-3014	146	12	encumbered	encumber	VERB
issue-3014	146	13	by	by	ADP
issue-3014	146	14	significant	significant	ADJ
issue-3014	146	15	challenges	challenge	NOUN
issue-3014	146	16	pertaining	pertain	VERB
issue-3014	146	17	to	to	ADP
issue-3014	146	18	the	the	DET
issue-3014	146	19	implementation	implementation	NOUN
issue-3014	146	20	of	of	ADP
issue-3014	146	21	sound	sound	ADJ
issue-3014	146	22	public	public	ADJ
issue-3014	146	23	financial	financial	ADJ
issue-3014	146	24	management	management	NOUN
issue-3014	146	25	.	.	PUNCT
issue-3014	147	1	it	it	PRON
issue-3014	147	2	is	be	AUX
issue-3014	147	3	evident	evident	ADJ
issue-3014	147	4	from	from	ADP
issue-3014	147	5	annual	annual	ADJ
issue-3014	147	6	audit	audit	NOUN
issue-3014	147	7	reports	report	VERB
issue-3014	147	8	that	that	SCONJ
issue-3014	147	9	there	there	PRON
issue-3014	147	10	are	be	VERB
issue-3014	147	11	numerous	numerous	ADJ
issue-3014	147	12	cases	case	NOUN
issue-3014	147	13	of	of	ADP
issue-3014	147	14	inefficiencies	inefficiency	NOUN
issue-3014	147	15	or	or	CCONJ
issue-3014	147	16	misallocations	misallocation	NOUN
issue-3014	147	17	of	of	ADP
issue-3014	147	18	public	public	ADJ
issue-3014	147	19	spending	spending	NOUN
issue-3014	147	20	.	.	PUNCT
issue-3014	148	1	the	the	DET
issue-3014	148	2	accounting	accounting	PROPN
issue-3014	148	3	chamber	chamber	PROPN
issue-3014	148	4	of	of	ADP
issue-3014	148	5	ukraine	ukraine	PROPN
issue-3014	148	6	has	have	AUX
issue-3014	148	7	reported	report	VERB
issue-3014	148	8	that	that	SCONJ
issue-3014	148	9	violations	violation	NOUN
issue-3014	148	10	and	and	CCONJ
issue-3014	148	11	deficiencies	deficiency	NOUN
issue-3014	148	12	in	in	ADP
issue-3014	148	13	budget	budget	NOUN
issue-3014	148	14	execution	execution	NOUN
issue-3014	148	15	totalled	total	VERB
issue-3014	148	16	approximately	approximately	ADV
issue-3014	148	17	60.8	60.8	NUM
issue-3014	148	18	billion	billion	NUM
issue-3014	148	19	uah	uah	NOUN
issue-3014	148	20	in	in	ADP
issue-3014	148	21	2023	2023	NUM
issue-3014	148	22	.	.	PUNCT
issue-3014	149	1	this	this	DET
issue-3014	149	2	figure	figure	NOUN
issue-3014	149	3	increased	increase	VERB
issue-3014	149	4	sharply	sharply	ADV
issue-3014	149	5	to	to	ADP
issue-3014	149	6	nearly	nearly	ADV
issue-3014	149	7	217.5	217.5	NUM
issue-3014	149	8	billion	billion	NUM
issue-3014	149	9	uah	uah	NOUN
issue-3014	149	10	in	in	ADP
issue-3014	149	11	2024	2024	NUM
issue-3014	149	12	(	(	PUNCT
issue-3014	149	13	accounting	accounting	NOUN
issue-3014	149	14	chamber	chamber	PROPN
issue-3014	149	15	of	of	ADP
issue-3014	149	16	ukraine	ukraine	NOUN
issue-3014	149	17	,	,	PUNCT
issue-3014	149	18	2023	2023	NUM
issue-3014	149	19	)	)	PUNCT
issue-3014	149	20	.	.	PUNCT
issue-3014	150	1	this	this	DET
issue-3014	150	2	surge	surge	NOUN
issue-3014	150	3	can	can	AUX
issue-3014	150	4	be	be	AUX
issue-3014	150	5	partially	partially	ADV
issue-3014	150	6	explained	explain	VERB
issue-3014	150	7	by	by	ADP
issue-3014	150	8	the	the	DET
issue-3014	150	9	expansion	expansion	NOUN
issue-3014	150	10	of	of	ADP
issue-3014	150	11	audit	audit	NOUN
issue-3014	150	12	coverage	coverage	NOUN
issue-3014	150	13	during	during	ADP
issue-3014	150	14	martial	martial	ADJ
issue-3014	150	15	baltic	baltic	ADJ
issue-3014	150	16	journal	journal	NOUN
issue-3014	150	17	of	of	ADP
issue-3014	150	18	economic	economic	ADJ
issue-3014	150	19	studies	study	NOUN
issue-3014	150	20	58	58	NUM
issue-3014	150	21	vol	vol	NOUN
issue-3014	150	22	.	.	PROPN
issue-3014	151	1	11	11	NUM
issue-3014	152	1	no	no	NOUN
issue-3014	152	2	.	.	NOUN
issue-3014	153	1	4	4	NUM
issue-3014	153	2	,	,	PUNCT
issue-3014	153	3	2025	2025	NUM
issue-3014	153	4	law	law	NOUN
issue-3014	153	5	and	and	CCONJ
issue-3014	153	6	the	the	DET
issue-3014	153	7	growth	growth	NOUN
issue-3014	153	8	of	of	ADP
issue-3014	153	9	the	the	DET
issue-3014	153	10	budget	budget	NOUN
issue-3014	153	11	(	(	PUNCT
issue-3014	153	12	including	include	VERB
issue-3014	153	13	due	due	ADP
issue-3014	153	14	to	to	ADP
issue-3014	153	15	international	international	ADJ
issue-3014	153	16	assistance	assistance	NOUN
issue-3014	153	17	)	)	PUNCT
issue-3014	153	18	.	.	PUNCT
issue-3014	154	1	however	however	ADV
issue-3014	154	2	,	,	PUNCT
issue-3014	154	3	the	the	DET
issue-3014	154	4	prevailing	prevail	VERB
issue-3014	154	5	trend	trend	NOUN
issue-3014	154	6	indicates	indicate	VERB
issue-3014	154	7	systemic	systemic	ADJ
issue-3014	154	8	deficiencies	deficiency	NOUN
issue-3014	154	9	in	in	ADP
issue-3014	154	10	efficiency	efficiency	NOUN
issue-3014	154	11	and	and	CCONJ
issue-3014	154	12	financial	financial	ADJ
issue-3014	154	13	discipline	discipline	NOUN
issue-3014	154	14	.	.	PUNCT
issue-3014	155	1	a	a	DET
issue-3014	155	2	multitude	multitude	NOUN
issue-3014	155	3	of	of	ADP
issue-3014	155	4	identified	identify	VERB
issue-3014	155	5	irregularities	irregularity	NOUN
issue-3014	155	6	directly	directly	ADV
issue-3014	155	7	reflect	reflect	VERB
issue-3014	155	8	violations	violation	NOUN
issue-3014	155	9	of	of	ADP
issue-3014	155	10	the	the	DET
issue-3014	155	11	principles	principle	NOUN
issue-3014	155	12	discussed	discuss	VERB
issue-3014	155	13	earlier	early	ADV
issue-3014	155	14	.	.	PUNCT
issue-3014	156	1	these	these	DET
issue-3014	156	2	violations	violation	NOUN
issue-3014	156	3	include	include	VERB
issue-3014	156	4	funds	fund	NOUN
issue-3014	156	5	being	be	AUX
issue-3014	156	6	spent	spend	VERB
issue-3014	156	7	for	for	ADP
issue-3014	156	8	unintended	unintended	ADJ
issue-3014	156	9	purposes	purpose	NOUN
issue-3014	156	10	,	,	PUNCT
issue-3014	156	11	mismanaged	mismanage	VERB
issue-3014	156	12	procedurally	procedurally	ADV
issue-3014	156	13	,	,	PUNCT
issue-3014	156	14	or	or	CCONJ
issue-3014	156	15	failing	fail	VERB
issue-3014	156	16	to	to	PART
issue-3014	156	17	produce	produce	VERB
issue-3014	156	18	tangible	tangible	ADJ
issue-3014	156	19	outcomes	outcome	NOUN
issue-3014	156	20	.	.	PUNCT
issue-3014	157	1	for	for	ADP
issue-3014	157	2	instance	instance	NOUN
issue-3014	157	3	,	,	PUNCT
issue-3014	157	4	in	in	ADP
issue-3014	157	5	2023	2023	NUM
issue-3014	157	6	,	,	PUNCT
issue-3014	157	7	a	a	DET
issue-3014	157	8	considerable	considerable	ADJ
issue-3014	157	9	proportion	proportion	NOUN
issue-3014	157	10	of	of	ADP
issue-3014	157	11	allocated	allocate	VERB
issue-3014	157	12	resources	resource	NOUN
issue-3014	157	13	were	be	AUX
issue-3014	157	14	not	not	PART
issue-3014	157	15	utilised	utilise	VERB
issue-3014	157	16	in	in	ADP
issue-3014	157	17	a	a	DET
issue-3014	157	18	timely	timely	ADJ
issue-3014	157	19	or	or	CCONJ
issue-3014	157	20	targeted	target	VERB
issue-3014	157	21	manner	manner	NOUN
issue-3014	157	22	.	.	PUNCT
issue-3014	158	1	it	it	PRON
issue-3014	158	2	is	be	AUX
issue-3014	158	3	evident	evident	ADJ
issue-3014	158	4	that	that	SCONJ
issue-3014	158	5	certain	certain	ADJ
issue-3014	158	6	key	key	ADJ
issue-3014	158	7	spending	spending	NOUN
issue-3014	158	8	units	unit	NOUN
issue-3014	158	9	did	do	AUX
issue-3014	158	10	not	not	PART
issue-3014	158	11	utilise	utilise	VERB
issue-3014	158	12	approved	approve	VERB
issue-3014	158	13	appropriations	appropriation	NOUN
issue-3014	158	14	,	,	PUNCT
issue-3014	158	15	that	that	SCONJ
issue-3014	158	16	charitable	charitable	ADJ
issue-3014	158	17	contributions	contribution	NOUN
issue-3014	158	18	in	in	ADP
issue-3014	158	19	special	special	ADJ
issue-3014	158	20	funds	fund	NOUN
issue-3014	158	21	were	be	AUX
issue-3014	158	22	expended	expend	VERB
issue-3014	158	23	at	at	ADP
issue-3014	158	24	a	a	DET
issue-3014	158	25	gradual	gradual	ADJ
issue-3014	158	26	rate	rate	NOUN
issue-3014	158	27	,	,	PUNCT
issue-3014	158	28	and	and	CCONJ
issue-3014	158	29	that	that	SCONJ
issue-3014	158	30	the	the	DET
issue-3014	158	31	implementation	implementation	NOUN
issue-3014	158	32	of	of	ADP
issue-3014	158	33	specific	specific	ADJ
issue-3014	158	34	investment	investment	NOUN
issue-3014	158	35	projects	project	NOUN
issue-3014	158	36	financed	finance	VERB
issue-3014	158	37	by	by	ADP
issue-3014	158	38	international	international	ADJ
issue-3014	158	39	loans	loan	NOUN
issue-3014	158	40	was	be	AUX
issue-3014	158	41	behind	behind	ADP
issue-3014	158	42	schedule	schedule	NOUN
issue-3014	158	43	.	.	PUNCT
issue-3014	159	1	consequently	consequently	ADV
issue-3014	159	2	,	,	PUNCT
issue-3014	159	3	a	a	DET
issue-3014	159	4	significant	significant	ADJ
issue-3014	159	5	proportion	proportion	NOUN
issue-3014	159	6	of	of	ADP
issue-3014	159	7	public	public	ADJ
issue-3014	159	8	funds	fund	NOUN
issue-3014	159	9	remained	remain	VERB
issue-3014	159	10	unused	unused	ADJ
issue-3014	159	11	,	,	PUNCT
issue-3014	159	12	failing	fail	VERB
issue-3014	159	13	to	to	PART
issue-3014	159	14	provide	provide	VERB
issue-3014	159	15	the	the	DET
issue-3014	159	16	necessary	necessary	ADJ
issue-3014	159	17	support	support	NOUN
issue-3014	159	18	to	to	ADP
issue-3014	159	19	the	the	DET
issue-3014	159	20	economy	economy	NOUN
issue-3014	159	21	at	at	ADP
issue-3014	159	22	a	a	DET
issue-3014	159	23	crucial	crucial	ADJ
issue-3014	159	24	time	time	NOUN
issue-3014	159	25	when	when	SCONJ
issue-3014	159	26	urgent	urgent	ADJ
issue-3014	159	27	demands	demand	NOUN
issue-3014	159	28	–	–	PUNCT
issue-3014	159	29	particularly	particularly	ADV
issue-3014	159	30	during	during	ADP
issue-3014	159	31	wartime	wartime	ADJ
issue-3014	159	32	–	–	PUNCT
issue-3014	159	33	necessitated	necessitated	ADJ
issue-3014	159	34	prompt	prompt	ADJ
issue-3014	159	35	action	action	NOUN
issue-3014	159	36	.	.	PUNCT
issue-3014	160	1	state	state	NOUN
issue-3014	160	2	auditors	auditor	NOUN
issue-3014	160	3	commonly	commonly	ADV
issue-3014	160	4	identify	identify	VERB
issue-3014	160	5	issues	issue	NOUN
issue-3014	160	6	such	such	ADJ
issue-3014	160	7	as	as	ADP
issue-3014	160	8	unjustified	unjustified	ADJ
issue-3014	160	9	delays	delay	NOUN
issue-3014	160	10	in	in	ADP
issue-3014	160	11	fund	fund	NOUN
issue-3014	160	12	utilisation	utilisation	NOUN
issue-3014	160	13	caused	cause	VERB
issue-3014	160	14	by	by	ADP
issue-3014	160	15	prolonged	prolong	VERB
issue-3014	160	16	tendering	tendering	NOUN
issue-3014	160	17	processes	process	NOUN
issue-3014	160	18	or	or	CCONJ
issue-3014	160	19	project	project	NOUN
issue-3014	160	20	approvals	approval	NOUN
issue-3014	160	21	,	,	PUNCT
issue-3014	160	22	deviations	deviation	NOUN
issue-3014	160	23	from	from	ADP
issue-3014	160	24	intended	intended	ADJ
issue-3014	160	25	purposes	purpose	NOUN
issue-3014	160	26	,	,	PUNCT
issue-3014	160	27	procurement	procurement	NOUN
issue-3014	160	28	violations	violation	NOUN
issue-3014	160	29	resulting	result	VERB
issue-3014	160	30	in	in	ADP
issue-3014	160	31	inflated	inflated	ADJ
issue-3014	160	32	prices	price	NOUN
issue-3014	160	33	,	,	PUNCT
issue-3014	160	34	the	the	DET
issue-3014	160	35	maintenance	maintenance	NOUN
issue-3014	160	36	of	of	ADP
issue-3014	160	37	redundant	redundant	ADJ
issue-3014	160	38	infrastructure	infrastructure	NOUN
issue-3014	160	39	or	or	CCONJ
issue-3014	160	40	staff	staff	NOUN
issue-3014	160	41	,	,	PUNCT
issue-3014	160	42	and	and	CCONJ
issue-3014	160	43	low	low	ADJ
issue-3014	160	44	returns	return	NOUN
issue-3014	160	45	on	on	ADP
issue-3014	160	46	budget	budget	NOUN
issue-3014	160	47	-	-	PUNCT
issue-3014	160	48	funded	fund	VERB
issue-3014	160	49	investment	investment	NOUN
issue-3014	160	50	projects	project	NOUN
issue-3014	160	51	.	.	PUNCT
issue-3014	161	1	for	for	ADP
issue-3014	161	2	example	example	NOUN
issue-3014	161	3	,	,	PUNCT
issue-3014	161	4	a	a	DET
issue-3014	161	5	performance	performance	NOUN
issue-3014	161	6	audit	audit	NOUN
issue-3014	161	7	of	of	ADP
issue-3014	161	8	educational	educational	ADJ
issue-3014	161	9	subsidies	subsidy	NOUN
issue-3014	161	10	revealed	reveal	VERB
issue-3014	161	11	that	that	SCONJ
issue-3014	161	12	equipment	equipment	NOUN
issue-3014	161	13	purchased	purchase	VERB
issue-3014	161	14	for	for	ADP
issue-3014	161	15	schools	school	NOUN
issue-3014	161	16	was	be	AUX
issue-3014	161	17	left	leave	VERB
issue-3014	161	18	unused	unused	ADJ
issue-3014	161	19	for	for	ADP
issue-3014	161	20	extended	extended	ADJ
issue-3014	161	21	periods	period	NOUN
issue-3014	161	22	.	.	PUNCT
issue-3014	162	1	while	while	SCONJ
issue-3014	162	2	such	such	ADJ
issue-3014	162	3	cases	case	NOUN
issue-3014	162	4	may	may	AUX
issue-3014	162	5	not	not	PART
issue-3014	162	6	constitute	constitute	VERB
issue-3014	162	7	formal	formal	ADJ
issue-3014	162	8	misconduct	misconduct	NOUN
issue-3014	162	9	,	,	PUNCT
issue-3014	162	10	they	they	PRON
issue-3014	162	11	nonetheless	nonetheless	ADV
issue-3014	162	12	fail	fail	VERB
issue-3014	162	13	to	to	PART
issue-3014	162	14	deliver	deliver	VERB
issue-3014	162	15	the	the	DET
issue-3014	162	16	expected	expect	VERB
issue-3014	162	17	improvements	improvement	NOUN
issue-3014	162	18	in	in	ADP
issue-3014	162	19	service	service	NOUN
issue-3014	162	20	quality	quality	NOUN
issue-3014	162	21	.	.	PUNCT
issue-3014	163	1	these	these	DET
issue-3014	163	2	findings	finding	NOUN
issue-3014	163	3	illustrate	illustrate	VERB
issue-3014	163	4	that	that	SCONJ
issue-3014	163	5	compliance	compliance	NOUN
issue-3014	163	6	-	-	PUNCT
issue-3014	163	7	focused	focus	VERB
issue-3014	163	8	control	control	NOUN
issue-3014	163	9	mechanisms	mechanism	NOUN
issue-3014	163	10	do	do	AUX
issue-3014	163	11	not	not	PART
issue-3014	163	12	necessarily	necessarily	ADV
issue-3014	163	13	ensure	ensure	VERB
issue-3014	163	14	socially	socially	ADV
issue-3014	163	15	beneficial	beneficial	ADJ
issue-3014	163	16	outcomes	outcome	NOUN
issue-3014	163	17	.	.	PUNCT
issue-3014	164	1	in	in	ADP
issue-3014	164	2	other	other	ADJ
issue-3014	164	3	words	word	NOUN
issue-3014	164	4	,	,	PUNCT
issue-3014	164	5	adherence	adherence	NOUN
issue-3014	164	6	to	to	ADP
issue-3014	164	7	legal	legal	ADJ
issue-3014	164	8	and	and	CCONJ
issue-3014	164	9	procedural	procedural	ADJ
issue-3014	164	10	norms	norm	NOUN
issue-3014	164	11	may	may	AUX
issue-3014	164	12	coexist	coexist	VERB
issue-3014	164	13	with	with	ADP
issue-3014	164	14	ineffective	ineffective	ADJ
issue-3014	164	15	public	public	ADJ
issue-3014	164	16	spending	spending	NOUN
issue-3014	164	17	from	from	ADP
issue-3014	164	18	the	the	DET
issue-3014	164	19	standpoint	standpoint	NOUN
issue-3014	164	20	of	of	ADP
issue-3014	164	21	final	final	ADJ
issue-3014	164	22	results	result	NOUN
issue-3014	164	23	.	.	PUNCT
issue-3014	165	1	nevertheless	nevertheless	ADV
issue-3014	165	2	,	,	PUNCT
issue-3014	165	3	certain	certain	ADJ
issue-3014	165	4	positive	positive	ADJ
issue-3014	165	5	developments	development	NOUN
issue-3014	165	6	can	can	AUX
issue-3014	165	7	be	be	AUX
issue-3014	165	8	observed	observe	VERB
issue-3014	165	9	in	in	ADP
issue-3014	165	10	ukrainian	ukrainian	ADJ
issue-3014	165	11	practice	practice	NOUN
issue-3014	165	12	.	.	PUNCT
issue-3014	166	1	there	there	PRON
issue-3014	166	2	has	have	AUX
issue-3014	166	3	been	be	AUX
issue-3014	166	4	a	a	DET
issue-3014	166	5	gradual	gradual	ADJ
issue-3014	166	6	improvement	improvement	NOUN
issue-3014	166	7	in	in	ADP
issue-3014	166	8	the	the	DET
issue-3014	166	9	transparency	transparency	NOUN
issue-3014	166	10	of	of	ADP
issue-3014	166	11	budgets	budget	NOUN
issue-3014	166	12	,	,	PUNCT
issue-3014	166	13	as	as	SCONJ
issue-3014	166	14	evidenced	evidence	VERB
issue-3014	166	15	by	by	ADP
issue-3014	166	16	the	the	DET
issue-3014	166	17	ministry	ministry	PROPN
issue-3014	166	18	of	of	ADP
issue-3014	166	19	finance	finance	PROPN
issue-3014	166	20	and	and	CCONJ
issue-3014	166	21	the	the	DET
issue-3014	166	22	state	state	PROPN
issue-3014	166	23	treasury	treasury	PROPN
issue-3014	166	24	service	service	NOUN
issue-3014	166	25	's	's	PART
issue-3014	166	26	recent	recent	ADJ
issue-3014	166	27	publication	publication	NOUN
issue-3014	166	28	of	of	ADP
issue-3014	166	29	programme	programme	NOUN
issue-3014	166	30	passports	passport	NOUN
issue-3014	166	31	and	and	CCONJ
issue-3014	166	32	reports	report	NOUN
issue-3014	166	33	on	on	ADP
issue-3014	166	34	performance	performance	NOUN
issue-3014	166	35	indicators	indicator	NOUN
issue-3014	166	36	.	.	PUNCT
issue-3014	167	1	this	this	PRON
issue-3014	167	2	is	be	AUX
issue-3014	167	3	consistent	consistent	ADJ
issue-3014	167	4	with	with	ADP
issue-3014	167	5	the	the	DET
issue-3014	167	6	principle	principle	NOUN
issue-3014	167	7	of	of	ADP
issue-3014	167	8	transparency	transparency	NOUN
issue-3014	167	9	,	,	PUNCT
issue-3014	167	10	as	as	SCONJ
issue-3014	167	11	it	it	PRON
issue-3014	167	12	allows	allow	VERB
issue-3014	167	13	both	both	CCONJ
issue-3014	167	14	the	the	DET
issue-3014	167	15	public	public	ADJ
issue-3014	167	16	and	and	CCONJ
issue-3014	167	17	parliament	parliament	NOUN
issue-3014	167	18	to	to	PART
issue-3014	167	19	more	more	ADV
issue-3014	167	20	effectively	effectively	ADV
issue-3014	167	21	monitor	monitor	VERB
issue-3014	167	22	budget	budget	NOUN
issue-3014	167	23	execution	execution	NOUN
issue-3014	167	24	.	.	PUNCT
issue-3014	168	1	in	in	ADP
issue-3014	168	2	recent	recent	ADJ
issue-3014	168	3	years	year	NOUN
issue-3014	168	4	,	,	PUNCT
issue-3014	168	5	the	the	DET
issue-3014	168	6	state	state	NOUN
issue-3014	168	7	audit	audit	NOUN
issue-3014	168	8	service	service	NOUN
issue-3014	168	9	has	have	AUX
issue-3014	168	10	increasingly	increasingly	ADV
issue-3014	168	11	conducted	conduct	VERB
issue-3014	168	12	performance	performance	NOUN
issue-3014	168	13	audits	audits	NOUN
issue-3014	168	14	of	of	ADP
issue-3014	168	15	ministries	ministry	NOUN
issue-3014	168	16	and	and	CCONJ
issue-3014	168	17	state	state	NOUN
issue-3014	168	18	-	-	PUNCT
issue-3014	168	19	owned	own	VERB
issue-3014	168	20	enterprises	enterprise	NOUN
issue-3014	168	21	.	.	PUNCT
issue-3014	169	1	in	in	ADP
issue-3014	169	2	addition	addition	NOUN
issue-3014	169	3	to	to	ADP
issue-3014	169	4	assessing	assess	VERB
issue-3014	169	5	the	the	DET
issue-3014	169	6	legality	legality	NOUN
issue-3014	169	7	of	of	ADP
issue-3014	169	8	expenditures	expenditure	NOUN
issue-3014	169	9	,	,	PUNCT
issue-3014	169	10	these	these	DET
issue-3014	169	11	audits	audits	NOUN
issue-3014	169	12	also	also	ADV
issue-3014	169	13	evaluate	evaluate	VERB
issue-3014	169	14	the	the	DET
issue-3014	169	15	effectiveness	effectiveness	NOUN
issue-3014	169	16	of	of	ADP
issue-3014	169	17	resource	resource	NOUN
issue-3014	169	18	use	use	NOUN
issue-3014	169	19	.	.	PUNCT
issue-3014	170	1	the	the	DET
issue-3014	170	2	audits	audits	NOUN
issue-3014	170	3	issue	issue	VERB
issue-3014	170	4	recommendations	recommendation	NOUN
issue-3014	170	5	for	for	ADP
issue-3014	170	6	performance	performance	NOUN
issue-3014	170	7	improvement	improvement	NOUN
issue-3014	170	8	.	.	PUNCT
issue-3014	171	1	in	in	ADP
issue-3014	171	2	specific	specific	ADJ
issue-3014	171	3	sectors	sector	NOUN
issue-3014	171	4	,	,	PUNCT
issue-3014	171	5	such	such	ADJ
issue-3014	171	6	as	as	ADP
issue-3014	171	7	road	road	NOUN
issue-3014	171	8	infrastructure	infrastructure	NOUN
issue-3014	171	9	,	,	PUNCT
issue-3014	171	10	education	education	NOUN
issue-3014	171	11	,	,	PUNCT
issue-3014	171	12	and	and	CCONJ
issue-3014	171	13	healthcare	healthcare	NOUN
issue-3014	171	14	,	,	PUNCT
issue-3014	171	15	performance	performance	NOUN
issue-3014	171	16	indicators	indicator	NOUN
issue-3014	171	17	are	be	AUX
issue-3014	171	18	being	be	AUX
issue-3014	171	19	introduced	introduce	VERB
issue-3014	171	20	to	to	PART
issue-3014	171	21	quantify	quantify	VERB
issue-3014	171	22	the	the	DET
issue-3014	171	23	number	number	NOUN
issue-3014	171	24	and	and	CCONJ
issue-3014	171	25	quality	quality	NOUN
issue-3014	171	26	of	of	ADP
issue-3014	171	27	goods	good	NOUN
issue-3014	171	28	or	or	CCONJ
issue-3014	171	29	services	service	NOUN
issue-3014	171	30	delivered	deliver	VERB
issue-3014	171	31	using	use	VERB
issue-3014	171	32	budget	budget	NOUN
issue-3014	171	33	funds	fund	NOUN
issue-3014	171	34	.	.	PUNCT
issue-3014	172	1	this	this	DET
issue-3014	172	2	gradual	gradual	ADJ
issue-3014	172	3	shift	shift	NOUN
issue-3014	172	4	towards	towards	ADP
issue-3014	172	5	measuring	measure	VERB
issue-3014	172	6	outcomes	outcome	NOUN
issue-3014	172	7	signifies	signify	VERB
issue-3014	172	8	a	a	DET
issue-3014	172	9	significant	significant	ADJ
issue-3014	172	10	advancement	advancement	NOUN
issue-3014	172	11	in	in	ADP
issue-3014	172	12	the	the	DET
issue-3014	172	13	enhancement	enhancement	NOUN
issue-3014	172	14	of	of	ADP
issue-3014	172	15	the	the	DET
issue-3014	172	16	economic	economic	ADJ
issue-3014	172	17	dimension	dimension	NOUN
issue-3014	172	18	of	of	ADP
issue-3014	172	19	budgetary	budgetary	ADJ
issue-3014	172	20	control	control	NOUN
issue-3014	172	21	.	.	PUNCT
issue-3014	173	1	however	however	ADV
issue-3014	173	2	,	,	PUNCT
issue-3014	173	3	implementing	implement	VERB
issue-3014	173	4	audit	audit	NOUN
issue-3014	173	5	recommendations	recommendation	NOUN
issue-3014	173	6	remains	remain	VERB
issue-3014	173	7	problematic	problematic	ADJ
issue-3014	173	8	.	.	PUNCT
issue-3014	174	1	every	every	DET
issue-3014	174	2	year	year	NOUN
issue-3014	174	3	,	,	PUNCT
issue-3014	174	4	audit	audit	NOUN
issue-3014	174	5	agencies	agency	NOUN
issue-3014	174	6	submit	submit	VERB
issue-3014	174	7	dozens	dozen	NOUN
issue-3014	174	8	of	of	ADP
issue-3014	174	9	proposals	proposal	NOUN
issue-3014	174	10	to	to	PART
issue-3014	174	11	address	address	VERB
issue-3014	174	12	identified	identify	VERB
issue-3014	174	13	shortcomings	shortcoming	NOUN
issue-3014	174	14	,	,	PUNCT
issue-3014	174	15	but	but	CCONJ
issue-3014	174	16	enforcement	enforcement	NOUN
issue-3014	174	17	is	be	AUX
issue-3014	174	18	often	often	ADV
issue-3014	174	19	inconsistent	inconsistent	ADJ
issue-3014	174	20	.	.	PUNCT
issue-3014	175	1	the	the	DET
issue-3014	175	2	accounting	accounting	PROPN
issue-3014	175	3	chamber	chamber	PROPN
issue-3014	175	4	reports	report	VERB
issue-3014	175	5	annually	annually	ADV
issue-3014	175	6	to	to	ADP
issue-3014	175	7	the	the	DET
issue-3014	175	8	verkhovna	verkhovna	NOUN
issue-3014	175	9	rada	rada	PROPN
issue-3014	175	10	on	on	ADP
issue-3014	175	11	budget	budget	NOUN
issue-3014	175	12	implementation	implementation	NOUN
issue-3014	175	13	,	,	PUNCT
issue-3014	175	14	highlighting	highlight	VERB
issue-3014	175	15	issues	issue	NOUN
issue-3014	175	16	and	and	CCONJ
issue-3014	175	17	advising	advise	VERB
issue-3014	175	18	the	the	DET
issue-3014	175	19	government	government	NOUN
issue-3014	175	20	.	.	PUNCT
issue-3014	176	1	nevertheless	nevertheless	ADV
issue-3014	176	2	,	,	PUNCT
issue-3014	176	3	many	many	ADJ
issue-3014	176	4	recommendations	recommendation	NOUN
issue-3014	176	5	are	be	AUX
issue-3014	176	6	reiterated	reiterate	VERB
issue-3014	176	7	from	from	ADP
issue-3014	176	8	year	year	NOUN
issue-3014	176	9	to	to	ADP
issue-3014	176	10	year	year	NOUN
issue-3014	176	11	.	.	PUNCT
issue-3014	177	1	a	a	DET
issue-3014	177	2	lack	lack	NOUN
issue-3014	177	3	of	of	ADP
issue-3014	177	4	follow	follow	NOUN
issue-3014	177	5	-	-	PUNCT
issue-3014	177	6	up	up	NOUN
issue-3014	177	7	leads	lead	NOUN
issue-3014	177	8	to	to	ADP
issue-3014	177	9	persistent	persistent	ADJ
issue-3014	177	10	inefficiencies	inefficiency	NOUN
issue-3014	177	11	and	and	CCONJ
issue-3014	177	12	unresolved	unresolved	ADJ
issue-3014	177	13	violations	violation	NOUN
issue-3014	177	14	.	.	PUNCT
issue-3014	178	1	this	this	DET
issue-3014	178	2	situation	situation	NOUN
issue-3014	178	3	highlights	highlight	VERB
issue-3014	178	4	the	the	DET
issue-3014	178	5	need	need	NOUN
issue-3014	178	6	to	to	PART
issue-3014	178	7	increase	increase	VERB
issue-3014	178	8	the	the	DET
issue-3014	178	9	accountability	accountability	NOUN
issue-3014	178	10	of	of	ADP
issue-3014	178	11	the	the	DET
issue-3014	178	12	executive	executive	ADJ
issue-3014	178	13	branch	branch	NOUN
issue-3014	178	14	for	for	ADP
issue-3014	178	15	audit	audit	NOUN
issue-3014	178	16	results	result	NOUN
issue-3014	178	17	,	,	PUNCT
issue-3014	178	18	both	both	CCONJ
issue-3014	178	19	through	through	ADP
issue-3014	178	20	stronger	strong	ADJ
issue-3014	178	21	parliamentary	parliamentary	ADJ
issue-3014	178	22	oversight	oversight	NOUN
issue-3014	178	23	and	and	CCONJ
issue-3014	178	24	broader	broad	ADJ
issue-3014	178	25	public	public	ADJ
issue-3014	178	26	engagement	engagement	NOUN
issue-3014	178	27	.	.	PUNCT
issue-3014	179	1	this	this	PRON
issue-3014	179	2	should	should	AUX
issue-3014	179	3	include	include	VERB
issue-3014	179	4	the	the	DET
issue-3014	179	5	involvement	involvement	NOUN
issue-3014	179	6	of	of	ADP
issue-3014	179	7	civil	civil	ADJ
issue-3014	179	8	society	society	NOUN
issue-3014	179	9	and	and	CCONJ
issue-3014	179	10	the	the	DET
issue-3014	179	11	media	medium	NOUN
issue-3014	179	12	in	in	ADP
issue-3014	179	13	monitoring	monitor	VERB
issue-3014	179	14	the	the	DET
issue-3014	179	15	implementation	implementation	NOUN
issue-3014	179	16	of	of	ADP
issue-3014	179	17	audit	audit	NOUN
issue-3014	179	18	recommendations	recommendation	NOUN
issue-3014	179	19	.	.	PUNCT
issue-3014	180	1	in	in	ADP
issue-3014	180	2	summary	summary	NOUN
issue-3014	180	3	,	,	PUNCT
issue-3014	180	4	ukraine	ukraine	PROPN
issue-3014	180	5	has	have	AUX
issue-3014	180	6	established	establish	VERB
issue-3014	180	7	a	a	DET
issue-3014	180	8	regulatory	regulatory	ADJ
issue-3014	180	9	foundation	foundation	NOUN
issue-3014	180	10	for	for	ADP
issue-3014	180	11	sound	sound	ADJ
issue-3014	180	12	public	public	ADJ
issue-3014	180	13	financial	financial	ADJ
issue-3014	180	14	management	management	NOUN
issue-3014	180	15	.	.	PUNCT
issue-3014	181	1	the	the	DET
issue-3014	181	2	principles	principle	NOUN
issue-3014	181	3	of	of	ADP
issue-3014	181	4	efficiency	efficiency	NOUN
issue-3014	181	5	,	,	PUNCT
issue-3014	181	6	targeted	target	VERB
issue-3014	181	7	use	use	NOUN
issue-3014	181	8	of	of	ADP
issue-3014	181	9	funds	fund	NOUN
issue-3014	181	10	,	,	PUNCT
issue-3014	181	11	and	and	CCONJ
issue-3014	181	12	transparency	transparency	NOUN
issue-3014	181	13	are	be	AUX
issue-3014	181	14	enshrined	enshrine	VERB
issue-3014	181	15	in	in	ADP
issue-3014	181	16	legislation	legislation	NOUN
issue-3014	181	17	,	,	PUNCT
issue-3014	181	18	and	and	CCONJ
issue-3014	181	19	specialised	specialised	ADJ
issue-3014	181	20	oversight	oversight	NOUN
issue-3014	181	21	bodies	body	NOUN
issue-3014	181	22	are	be	AUX
issue-3014	181	23	in	in	ADP
issue-3014	181	24	place	place	NOUN
issue-3014	181	25	.	.	PUNCT
issue-3014	182	1	nevertheless	nevertheless	ADV
issue-3014	182	2	,	,	PUNCT
issue-3014	182	3	the	the	DET
issue-3014	182	4	practical	practical	ADJ
issue-3014	182	5	implementation	implementation	NOUN
issue-3014	182	6	of	of	ADP
issue-3014	182	7	these	these	DET
issue-3014	182	8	principles	principle	NOUN
issue-3014	182	9	is	be	AUX
issue-3014	182	10	encumbered	encumber	VERB
issue-3014	182	11	by	by	ADP
issue-3014	182	12	a	a	DET
issue-3014	182	13	number	number	NOUN
issue-3014	182	14	of	of	ADP
issue-3014	182	15	significant	significant	ADJ
issue-3014	182	16	challenges	challenge	NOUN
issue-3014	182	17	.	.	PUNCT
issue-3014	183	1	a	a	DET
issue-3014	183	2	persistent	persistent	ADJ
issue-3014	183	3	imbalance	imbalance	NOUN
issue-3014	183	4	exists	exist	VERB
issue-3014	183	5	between	between	ADP
issue-3014	183	6	the	the	DET
issue-3014	183	7	formal	formal	ADJ
issue-3014	183	8	presence	presence	NOUN
issue-3014	183	9	of	of	ADP
issue-3014	183	10	legal	legal	ADJ
issue-3014	183	11	frameworks	framework	NOUN
issue-3014	183	12	and	and	CCONJ
issue-3014	183	13	institutions	institution	NOUN
issue-3014	183	14	and	and	CCONJ
issue-3014	183	15	their	their	PRON
issue-3014	183	16	effective	effective	ADJ
issue-3014	183	17	enforcement	enforcement	NOUN
issue-3014	183	18	.	.	PUNCT
issue-3014	184	1	despite	despite	SCONJ
issue-3014	184	2	the	the	DET
issue-3014	184	3	presence	presence	NOUN
issue-3014	184	4	of	of	ADP
issue-3014	184	5	effective	effective	ADJ
issue-3014	184	6	control	control	NOUN
issue-3014	184	7	mechanisms	mechanism	NOUN
issue-3014	184	8	,	,	PUNCT
issue-3014	184	9	a	a	DET
issue-3014	184	10	significant	significant	ADJ
issue-3014	184	11	portion	portion	NOUN
issue-3014	184	12	of	of	ADP
issue-3014	184	13	public	public	ADJ
issue-3014	184	14	resources	resource	NOUN
issue-3014	184	15	continues	continue	VERB
issue-3014	184	16	to	to	PART
issue-3014	184	17	be	be	AUX
issue-3014	184	18	allocated	allocate	VERB
issue-3014	184	19	in	in	ADP
issue-3014	184	20	a	a	DET
issue-3014	184	21	manner	manner	NOUN
issue-3014	184	22	that	that	PRON
issue-3014	184	23	deviates	deviate	VERB
issue-3014	184	24	from	from	ADP
issue-3014	184	25	the	the	DET
issue-3014	184	26	principles	principle	NOUN
issue-3014	184	27	of	of	ADP
issue-3014	184	28	economy	economy	NOUN
issue-3014	184	29	and	and	CCONJ
issue-3014	184	30	productivity	productivity	NOUN
issue-3014	184	31	.	.	PUNCT
issue-3014	185	1	this	this	DET
issue-3014	185	2	situation	situation	NOUN
issue-3014	185	3	highlights	highlight	VERB
issue-3014	185	4	the	the	DET
issue-3014	185	5	need	need	NOUN
issue-3014	185	6	for	for	ADP
issue-3014	185	7	ongoing	ongoing	ADJ
issue-3014	185	8	reform	reform	NOUN
issue-3014	185	9	to	to	PART
issue-3014	185	10	strengthen	strengthen	VERB
issue-3014	185	11	preventive	preventive	ADJ
issue-3014	185	12	oversight	oversight	NOUN
issue-3014	185	13	,	,	PUNCT
issue-3014	185	14	improve	improve	VERB
issue-3014	185	15	the	the	DET
issue-3014	185	16	institutional	institutional	ADJ
issue-3014	185	17	capacity	capacity	NOUN
issue-3014	185	18	of	of	ADP
issue-3014	185	19	financial	financial	ADJ
issue-3014	185	20	control	control	NOUN
issue-3014	185	21	bodies	body	NOUN
issue-3014	185	22	and	and	CCONJ
issue-3014	185	23	enhance	enhance	VERB
issue-3014	185	24	performance	performance	NOUN
issue-3014	185	25	evaluation	evaluation	NOUN
issue-3014	185	26	methodologies	methodology	NOUN
issue-3014	185	27	.	.	PUNCT
issue-3014	186	1	equally	equally	ADV
issue-3014	186	2	importantly	importantly	ADV
issue-3014	186	3	,	,	PUNCT
issue-3014	186	4	it	it	PRON
issue-3014	186	5	is	be	AUX
issue-3014	186	6	crucial	crucial	ADJ
issue-3014	186	7	to	to	PART
issue-3014	186	8	foster	foster	VERB
issue-3014	186	9	a	a	DET
issue-3014	186	10	culture	culture	NOUN
issue-3014	186	11	of	of	ADP
issue-3014	186	12	accountability	accountability	NOUN
issue-3014	186	13	in	in	ADP
issue-3014	186	14	the	the	DET
issue-3014	186	15	use	use	NOUN
issue-3014	186	16	of	of	ADP
issue-3014	186	17	public	public	ADJ
issue-3014	186	18	funds	fund	NOUN
issue-3014	186	19	.	.	PUNCT
issue-3014	187	1	only	only	ADV
issue-3014	187	2	by	by	ADP
issue-3014	187	3	making	make	VERB
issue-3014	187	4	comprehensive	comprehensive	ADJ
issue-3014	187	5	changes	change	NOUN
issue-3014	187	6	in	in	ADP
issue-3014	187	7	these	these	DET
issue-3014	187	8	areas	area	NOUN
issue-3014	187	9	can	can	AUX
issue-3014	187	10	ukraine	ukraine	NOUN
issue-3014	187	11	achieve	achieve	VERB
issue-3014	187	12	a	a	DET
issue-3014	187	13	standard	standard	NOUN
issue-3014	187	14	of	of	ADP
issue-3014	187	15	public	public	ADJ
issue-3014	187	16	financial	financial	ADJ
issue-3014	187	17	management	management	NOUN
issue-3014	187	18	that	that	PRON
issue-3014	187	19	meets	meet	VERB
issue-3014	187	20	both	both	DET
issue-3014	187	21	societal	societal	ADJ
issue-3014	187	22	expectations	expectation	NOUN
issue-3014	187	23	and	and	CCONJ
issue-3014	187	24	international	international	ADJ
issue-3014	187	25	standards	standard	NOUN
issue-3014	187	26	.	.	PUNCT
issue-3014	188	1	5	5	X
issue-3014	188	2	.	.	X
issue-3014	188	3	conclusions	conclusion	NOUN
issue-3014	188	4	the	the	DET
issue-3014	188	5	present	present	ADJ
issue-3014	188	6	study	study	NOUN
issue-3014	188	7	analysed	analyse	VERB
issue-3014	188	8	the	the	DET
issue-3014	188	9	principles	principle	NOUN
issue-3014	188	10	underlying	underlie	VERB
issue-3014	188	11	the	the	DET
issue-3014	188	12	legal	legal	ADJ
issue-3014	188	13	regime	regime	NOUN
issue-3014	188	14	of	of	ADP
issue-3014	188	15	budgetary	budgetary	ADJ
issue-3014	188	16	funds	fund	NOUN
issue-3014	188	17	by	by	ADP
issue-3014	188	18	combining	combine	VERB
issue-3014	188	19	legal	legal	ADJ
issue-3014	188	20	requirements	requirement	NOUN
issue-3014	188	21	with	with	ADP
issue-3014	188	22	economic	economic	ADJ
issue-3014	188	23	efficiency	efficiency	NOUN
issue-3014	188	24	.	.	PUNCT
issue-3014	189	1	it	it	PRON
issue-3014	189	2	has	have	AUX
issue-3014	189	3	been	be	AUX
issue-3014	189	4	established	establish	VERB
issue-3014	189	5	that	that	SCONJ
issue-3014	189	6	ukrainian	ukrainian	ADJ
issue-3014	189	7	legislation	legislation	NOUN
issue-3014	189	8	enshrines	enshrine	VERB
issue-3014	189	9	the	the	DET
issue-3014	189	10	key	key	ADJ
issue-3014	189	11	foundations	foundation	NOUN
issue-3014	189	12	for	for	ADP
issue-3014	189	13	the	the	DET
issue-3014	189	14	efficient	efficient	ADJ
issue-3014	189	15	,	,	PUNCT
issue-3014	189	16	targeted	target	VERB
issue-3014	189	17	,	,	PUNCT
issue-3014	189	18	and	and	CCONJ
issue-3014	189	19	transparent	transparent	ADJ
issue-3014	189	20	use	use	NOUN
issue-3014	189	21	of	of	ADP
issue-3014	189	22	public	public	ADJ
issue-3014	189	23	funds	fund	NOUN
issue-3014	189	24	,	,	PUNCT
issue-3014	189	25	and	and	CCONJ
issue-3014	189	26	institutional	institutional	ADJ
issue-3014	189	27	frameworks	framework	NOUN
issue-3014	189	28	have	have	AUX
issue-3014	189	29	been	be	AUX
issue-3014	189	30	created	create	VERB
issue-3014	189	31	to	to	PART
issue-3014	189	32	ensure	ensure	VERB
issue-3014	189	33	oversight	oversight	NOUN
issue-3014	189	34	and	and	CCONJ
issue-3014	189	35	compliance	compliance	NOUN
issue-3014	189	36	with	with	ADP
issue-3014	189	37	these	these	DET
issue-3014	189	38	principles	principle	NOUN
issue-3014	189	39	.	.	PUNCT
issue-3014	190	1	however	however	ADV
issue-3014	190	2	,	,	PUNCT
issue-3014	190	3	an	an	DET
issue-3014	190	4	analysis	analysis	NOUN
issue-3014	190	5	of	of	ADP
issue-3014	190	6	actual	actual	ADJ
issue-3014	190	7	practice	practice	NOUN
issue-3014	190	8	reveals	reveal	VERB
issue-3014	190	9	baltic	baltic	ADJ
issue-3014	190	10	journal	journal	PROPN
issue-3014	190	11	of	of	ADP
issue-3014	190	12	economic	economic	ADJ
issue-3014	190	13	studies	study	NOUN
issue-3014	190	14	59	59	NUM
issue-3014	190	15	vol	vol	NOUN
issue-3014	190	16	.	.	PUNCT
issue-3014	191	1	11	11	NUM
issue-3014	192	1	no	no	NOUN
issue-3014	192	2	.	.	NOUN
issue-3014	192	3	4	4	NUM
issue-3014	192	4	,	,	PUNCT
issue-3014	192	5	2025	2025	NUM
issue-3014	192	6	a	a	DET
issue-3014	192	7	discrepancy	discrepancy	NOUN
issue-3014	192	8	between	between	ADP
issue-3014	192	9	the	the	DET
issue-3014	192	10	law	law	NOUN
issue-3014	192	11	and	and	CCONJ
issue-3014	192	12	reality	reality	NOUN
issue-3014	192	13	.	.	PUNCT
issue-3014	193	1	substantial	substantial	ADJ
issue-3014	193	2	amounts	amount	NOUN
issue-3014	193	3	of	of	ADP
issue-3014	193	4	budget	budget	NOUN
issue-3014	193	5	resources	resource	NOUN
issue-3014	193	6	are	be	AUX
issue-3014	193	7	still	still	ADV
issue-3014	193	8	being	be	AUX
issue-3014	193	9	spent	spend	VERB
issue-3014	193	10	inefficiently	inefficiently	ADV
issue-3014	193	11	or	or	CCONJ
issue-3014	193	12	without	without	ADP
issue-3014	193	13	achieving	achieve	VERB
issue-3014	193	14	expected	expect	VERB
issue-3014	193	15	outcomes	outcome	NOUN
issue-3014	193	16	,	,	PUNCT
issue-3014	193	17	despite	despite	SCONJ
issue-3014	193	18	the	the	DET
issue-3014	193	19	existence	existence	NOUN
issue-3014	193	20	of	of	ADP
issue-3014	193	21	formal	formal	ADJ
issue-3014	193	22	control	control	NOUN
issue-3014	193	23	mechanisms	mechanism	NOUN
issue-3014	193	24	.	.	PUNCT
issue-3014	194	1	a	a	DET
issue-3014	194	2	comparative	comparative	ADJ
issue-3014	194	3	analysis	analysis	NOUN
issue-3014	194	4	of	of	ADP
issue-3014	194	5	the	the	DET
issue-3014	194	6	experiences	experience	NOUN
issue-3014	194	7	of	of	ADP
issue-3014	194	8	the	the	DET
issue-3014	194	9	european	european	PROPN
issue-3014	194	10	union	union	PROPN
issue-3014	194	11	and	and	CCONJ
issue-3014	194	12	the	the	DET
issue-3014	194	13	united	united	PROPN
issue-3014	194	14	states	states	PROPN
issue-3014	194	15	demonstrates	demonstrate	VERB
issue-3014	194	16	that	that	SCONJ
issue-3014	194	17	enhanced	enhance	VERB
issue-3014	194	18	effectiveness	effectiveness	NOUN
issue-3014	194	19	of	of	ADP
issue-3014	194	20	public	public	ADJ
issue-3014	194	21	expenditure	expenditure	NOUN
issue-3014	194	22	is	be	AUX
issue-3014	194	23	achievable	achievable	ADJ
issue-3014	194	24	,	,	PUNCT
issue-3014	194	25	on	on	ADP
issue-3014	194	26	the	the	DET
issue-3014	194	27	condition	condition	NOUN
issue-3014	194	28	that	that	SCONJ
issue-3014	194	29	contemporary	contemporary	ADJ
issue-3014	194	30	methods	method	NOUN
issue-3014	194	31	of	of	ADP
issue-3014	194	32	public	public	ADJ
issue-3014	194	33	financial	financial	ADJ
issue-3014	194	34	management	management	NOUN
issue-3014	194	35	are	be	AUX
issue-3014	194	36	implemented	implement	VERB
issue-3014	194	37	,	,	PUNCT
issue-3014	194	38	such	such	ADJ
issue-3014	194	39	as	as	ADP
issue-3014	194	40	performance	performance	NOUN
issue-3014	194	41	-	-	PUNCT
issue-3014	194	42	based	base	VERB
issue-3014	194	43	budgeting	budgeting	NOUN
issue-3014	194	44	and	and	CCONJ
issue-3014	194	45	results	result	NOUN
issue-3014	194	46	-	-	PUNCT
issue-3014	194	47	oriented	orient	VERB
issue-3014	194	48	evaluation	evaluation	NOUN
issue-3014	194	49	,	,	PUNCT
issue-3014	194	50	and	and	CCONJ
issue-3014	194	51	that	that	DET
issue-3014	194	52	robust	robust	ADJ
issue-3014	194	53	accountability	accountability	NOUN
issue-3014	194	54	mechanisms	mechanism	NOUN
issue-3014	194	55	are	be	AUX
issue-3014	194	56	in	in	ADP
issue-3014	194	57	place	place	NOUN
issue-3014	194	58	.	.	PUNCT
issue-3014	195	1	in	in	ADP
issue-3014	195	2	the	the	DET
issue-3014	195	3	european	european	PROPN
issue-3014	195	4	union	union	PROPN
issue-3014	195	5	,	,	PUNCT
issue-3014	195	6	the	the	DET
issue-3014	195	7	principles	principle	NOUN
issue-3014	195	8	of	of	ADP
issue-3014	195	9	economy	economy	NOUN
issue-3014	195	10	,	,	PUNCT
issue-3014	195	11	efficiency	efficiency	NOUN
issue-3014	195	12	,	,	PUNCT
issue-3014	195	13	and	and	CCONJ
issue-3014	195	14	effectiveness	effectiveness	NOUN
issue-3014	195	15	are	be	AUX
issue-3014	195	16	integrated	integrate	VERB
issue-3014	195	17	into	into	ADP
issue-3014	195	18	the	the	DET
issue-3014	195	19	budgetary	budgetary	ADJ
issue-3014	195	20	process	process	NOUN
issue-3014	195	21	,	,	PUNCT
issue-3014	195	22	with	with	ADP
issue-3014	195	23	multi	multi	ADJ
issue-3014	195	24	-	-	ADJ
issue-3014	195	25	level	level	ADJ
issue-3014	195	26	controls	control	NOUN
issue-3014	195	27	(	(	PUNCT
issue-3014	195	28	internal	internal	ADJ
issue-3014	195	29	control	control	NOUN
issue-3014	195	30	within	within	ADP
issue-3014	195	31	institutions	institution	NOUN
issue-3014	195	32	and	and	CCONJ
issue-3014	195	33	external	external	ADJ
issue-3014	195	34	audit	audit	NOUN
issue-3014	195	35	)	)	PUNCT
issue-3014	195	36	providing	provide	VERB
issue-3014	195	37	support	support	NOUN
issue-3014	195	38	.	.	PUNCT
issue-3014	196	1	in	in	ADP
issue-3014	196	2	the	the	DET
issue-3014	196	3	united	united	PROPN
issue-3014	196	4	states	states	PROPN
issue-3014	196	5	,	,	PUNCT
issue-3014	196	6	legally	legally	ADV
issue-3014	196	7	mandated	mandate	VERB
issue-3014	196	8	performance	performance	NOUN
issue-3014	196	9	planning	planning	NOUN
issue-3014	196	10	and	and	CCONJ
issue-3014	196	11	reporting	reporting	NOUN
issue-3014	196	12	,	,	PUNCT
issue-3014	196	13	in	in	ADP
issue-3014	196	14	combination	combination	NOUN
issue-3014	196	15	with	with	ADP
issue-3014	196	16	the	the	DET
issue-3014	196	17	strengthened	strengthen	VERB
issue-3014	196	18	role	role	NOUN
issue-3014	196	19	of	of	ADP
issue-3014	196	20	independent	independent	ADJ
issue-3014	196	21	audit	audit	NOUN
issue-3014	196	22	institutions	institution	NOUN
issue-3014	196	23	,	,	PUNCT
issue-3014	196	24	has	have	AUX
issue-3014	196	25	resulted	result	VERB
issue-3014	196	26	in	in	ADP
issue-3014	196	27	enhanced	enhanced	ADJ
issue-3014	196	28	transparency	transparency	NOUN
issue-3014	196	29	and	and	CCONJ
issue-3014	196	30	accountability	accountability	NOUN
issue-3014	196	31	with	with	ADP
issue-3014	196	32	regard	regard	NOUN
issue-3014	196	33	to	to	ADP
issue-3014	196	34	public	public	ADJ
issue-3014	196	35	expenditure	expenditure	NOUN
issue-3014	196	36	.	.	PUNCT
issue-3014	197	1	it	it	PRON
issue-3014	197	2	is	be	AUX
issue-3014	197	3	a	a	DET
issue-3014	197	4	commonly	commonly	ADV
issue-3014	197	5	held	hold	VERB
issue-3014	197	6	view	view	NOUN
issue-3014	197	7	that	that	SCONJ
issue-3014	197	8	control	control	NOUN
issue-3014	197	9	mechanisms	mechanism	NOUN
issue-3014	197	10	only	only	ADV
issue-3014	197	11	become	become	VERB
issue-3014	197	12	effective	effective	ADJ
issue-3014	197	13	in	in	ADP
issue-3014	197	14	enhancing	enhance	VERB
issue-3014	197	15	efficiency	efficiency	NOUN
issue-3014	197	16	when	when	SCONJ
issue-3014	197	17	there	there	PRON
issue-3014	197	18	is	be	VERB
issue-3014	197	19	genuine	genuine	ADJ
issue-3014	197	20	transparency	transparency	NOUN
issue-3014	197	21	and	and	CCONJ
issue-3014	197	22	accountability	accountability	NOUN
issue-3014	197	23	on	on	ADP
issue-3014	197	24	the	the	DET
issue-3014	197	25	part	part	NOUN
issue-3014	197	26	of	of	ADP
issue-3014	197	27	all	all	DET
issue-3014	197	28	participants	participant	NOUN
issue-3014	197	29	in	in	ADP
issue-3014	197	30	the	the	DET
issue-3014	197	31	budget	budget	NOUN
issue-3014	197	32	process	process	NOUN
issue-3014	197	33	.	.	PUNCT
issue-3014	198	1	this	this	DET
issue-3014	198	2	shift	shift	NOUN
issue-3014	198	3	in	in	ADP
issue-3014	198	4	focus	focus	NOUN
issue-3014	198	5	entails	entail	VERB
issue-3014	198	6	moving	move	VERB
issue-3014	198	7	away	away	ADV
issue-3014	198	8	from	from	ADP
issue-3014	198	9	the	the	DET
issue-3014	198	10	mere	mere	ADJ
issue-3014	198	11	identification	identification	NOUN
issue-3014	198	12	of	of	ADP
issue-3014	198	13	violations	violation	NOUN
issue-3014	198	14	to	to	ADP
issue-3014	198	15	the	the	DET
issue-3014	198	16	evaluation	evaluation	NOUN
issue-3014	198	17	of	of	ADP
issue-3014	198	18	the	the	DET
issue-3014	198	19	performance	performance	NOUN
issue-3014	198	20	outcomes	outcome	NOUN
issue-3014	198	21	of	of	ADP
issue-3014	198	22	budget	budget	NOUN
issue-3014	198	23	holders	holder	NOUN
issue-3014	198	24	.	.	PUNCT
issue-3014	199	1	based	base	VERB
issue-3014	199	2	on	on	ADP
issue-3014	199	3	the	the	DET
issue-3014	199	4	findings	finding	NOUN
issue-3014	199	5	of	of	ADP
issue-3014	199	6	this	this	DET
issue-3014	199	7	study	study	NOUN
issue-3014	199	8	,	,	PUNCT
issue-3014	199	9	the	the	DET
issue-3014	199	10	following	follow	VERB
issue-3014	199	11	practical	practical	ADJ
issue-3014	199	12	recommendations	recommendation	NOUN
issue-3014	199	13	can	can	AUX
issue-3014	199	14	be	be	AUX
issue-3014	199	15	proposed	propose	VERB
issue-3014	199	16	to	to	PART
issue-3014	199	17	improve	improve	VERB
issue-3014	199	18	the	the	DET
issue-3014	199	19	legal	legal	ADJ
issue-3014	199	20	regime	regime	NOUN
issue-3014	199	21	governing	govern	VERB
issue-3014	199	22	budgetary	budgetary	ADJ
issue-3014	199	23	funds	fund	NOUN
issue-3014	199	24	in	in	ADP
issue-3014	199	25	ukraine	ukraine	NOUN
issue-3014	199	26	in	in	ADP
issue-3014	199	27	line	line	NOUN
issue-3014	199	28	with	with	ADP
issue-3014	199	29	the	the	DET
issue-3014	199	30	principles	principle	NOUN
issue-3014	199	31	of	of	ADP
issue-3014	199	32	sound	sound	ADJ
issue-3014	199	33	public	public	ADJ
issue-3014	199	34	financial	financial	ADJ
issue-3014	199	35	management	management	NOUN
issue-3014	199	36	:	:	PUNCT
issue-3014	199	37	1	1	X
issue-3014	199	38	.	.	X
issue-3014	199	39	development	development	NOUN
issue-3014	199	40	of	of	ADP
issue-3014	199	41	the	the	DET
issue-3014	199	42	regulatory	regulatory	ADJ
issue-3014	199	43	and	and	CCONJ
issue-3014	199	44	methodological	methodological	ADJ
issue-3014	199	45	framework	framework	NOUN
issue-3014	199	46	.	.	PUNCT
issue-3014	200	1	it	it	PRON
issue-3014	200	2	is	be	AUX
issue-3014	200	3	imperative	imperative	ADJ
issue-3014	200	4	to	to	PART
issue-3014	200	5	establish	establish	VERB
issue-3014	200	6	a	a	DET
issue-3014	200	7	clear	clear	ADJ
issue-3014	200	8	methodology	methodology	NOUN
issue-3014	200	9	for	for	ADP
issue-3014	200	10	evaluating	evaluate	VERB
issue-3014	200	11	the	the	DET
issue-3014	200	12	effectiveness	effectiveness	NOUN
issue-3014	200	13	of	of	ADP
issue-3014	200	14	public	public	ADJ
issue-3014	200	15	expenditures	expenditure	NOUN
issue-3014	200	16	in	in	ADP
issue-3014	200	17	legislation	legislation	NOUN
issue-3014	200	18	and	and	CCONJ
issue-3014	200	19	by	by	ADP
issue-3014	200	20	-	-	PUNCT
issue-3014	200	21	laws	law	NOUN
issue-3014	200	22	,	,	PUNCT
issue-3014	200	23	and	and	CCONJ
issue-3014	200	24	to	to	PART
issue-3014	200	25	mandate	mandate	VERB
issue-3014	200	26	the	the	DET
issue-3014	200	27	utilisation	utilisation	NOUN
issue-3014	200	28	of	of	ADP
issue-3014	200	29	these	these	DET
issue-3014	200	30	evaluation	evaluation	NOUN
issue-3014	200	31	results	result	NOUN
issue-3014	200	32	when	when	SCONJ
issue-3014	200	33	planning	plan	VERB
issue-3014	200	34	future	future	ADJ
issue-3014	200	35	budgets	budget	NOUN
issue-3014	200	36	.	.	PUNCT
issue-3014	201	1	in	in	ADP
issue-3014	201	2	particular	particular	ADJ
issue-3014	201	3	,	,	PUNCT
issue-3014	201	4	the	the	DET
issue-3014	201	5	cabinet	cabinet	NOUN
issue-3014	201	6	of	of	ADP
issue-3014	201	7	ministers	minister	NOUN
issue-3014	201	8	should	should	AUX
issue-3014	201	9	adopt	adopt	VERB
issue-3014	201	10	unified	unified	ADJ
issue-3014	201	11	,	,	PUNCT
issue-3014	201	12	standardised	standardised	ADJ
issue-3014	201	13	performance	performance	NOUN
issue-3014	201	14	measurement	measurement	NOUN
issue-3014	201	15	criteria	criterion	NOUN
issue-3014	201	16	for	for	ADP
issue-3014	201	17	all	all	DET
issue-3014	201	18	key	key	ADJ
issue-3014	201	19	spending	spending	NOUN
issue-3014	201	20	units	unit	NOUN
issue-3014	201	21	to	to	PART
issue-3014	201	22	ensure	ensure	VERB
issue-3014	201	23	comparability	comparability	NOUN
issue-3014	201	24	and	and	CCONJ
issue-3014	201	25	objectivity	objectivity	NOUN
issue-3014	201	26	of	of	ADP
issue-3014	201	27	assessments	assessment	NOUN
issue-3014	201	28	.	.	PUNCT
issue-3014	202	1	this	this	PRON
issue-3014	202	2	would	would	AUX
issue-3014	202	3	facilitate	facilitate	VERB
issue-3014	202	4	a	a	DET
issue-3014	202	5	transition	transition	NOUN
issue-3014	202	6	from	from	ADP
issue-3014	202	7	input	input	NOUN
issue-3014	202	8	-	-	PUNCT
issue-3014	202	9	based	base	VERB
issue-3014	202	10	budgeting	budgeting	NOUN
issue-3014	202	11	to	to	ADP
issue-3014	202	12	goal	goal	NOUN
issue-3014	202	13	-	-	PUNCT
issue-3014	202	14	oriented	orient	VERB
issue-3014	202	15	expenditure	expenditure	NOUN
issue-3014	202	16	planning	planning	NOUN
issue-3014	202	17	.	.	PUNCT
issue-3014	203	1	2	2	X
issue-3014	203	2	.	.	X
issue-3014	203	3	strengthening	strengthen	VERB
issue-3014	203	4	the	the	DET
issue-3014	203	5	institutional	institutional	ADJ
issue-3014	203	6	capacity	capacity	NOUN
issue-3014	203	7	of	of	ADP
issue-3014	203	8	oversight	oversight	NOUN
issue-3014	203	9	bodies	body	NOUN
issue-3014	203	10	.	.	PUNCT
issue-3014	204	1	in	in	ADP
issue-3014	204	2	order	order	NOUN
issue-3014	204	3	to	to	PART
issue-3014	204	4	enhance	enhance	VERB
issue-3014	204	5	the	the	DET
issue-3014	204	6	effectiveness	effectiveness	NOUN
issue-3014	204	7	of	of	ADP
issue-3014	204	8	the	the	DET
issue-3014	204	9	state	state	NOUN
issue-3014	204	10	audit	audit	NOUN
issue-3014	204	11	service	service	NOUN
issue-3014	204	12	and	and	CCONJ
issue-3014	204	13	the	the	DET
issue-3014	204	14	accounting	accounting	NOUN
issue-3014	204	15	chamber	chamber	PROPN
issue-3014	204	16	,	,	PUNCT
issue-3014	204	17	it	it	PRON
issue-3014	204	18	is	be	AUX
issue-3014	204	19	essential	essential	ADJ
issue-3014	204	20	to	to	PART
issue-3014	204	21	grant	grant	VERB
issue-3014	204	22	them	they	PRON
issue-3014	204	23	sufficient	sufficient	ADJ
issue-3014	204	24	authority	authority	NOUN
issue-3014	204	25	and	and	CCONJ
issue-3014	204	26	resources	resource	NOUN
issue-3014	204	27	to	to	PART
issue-3014	204	28	conduct	conduct	VERB
issue-3014	204	29	performance	performance	NOUN
issue-3014	204	30	audits	audits	NOUN
issue-3014	204	31	,	,	PUNCT
issue-3014	204	32	as	as	ADV
issue-3014	204	33	well	well	ADV
issue-3014	204	34	as	as	ADP
issue-3014	204	35	to	to	PART
issue-3014	204	36	ensure	ensure	VERB
issue-3014	204	37	the	the	DET
issue-3014	204	38	actual	actual	ADJ
issue-3014	204	39	implementation	implementation	NOUN
issue-3014	204	40	of	of	ADP
issue-3014	204	41	their	their	PRON
issue-3014	204	42	recommendations	recommendation	NOUN
issue-3014	204	43	.	.	PUNCT
issue-3014	205	1	it	it	PRON
issue-3014	205	2	is	be	AUX
issue-3014	205	3	imperative	imperative	ADJ
issue-3014	205	4	that	that	SCONJ
issue-3014	205	5	the	the	DET
issue-3014	205	6	mechanisms	mechanism	NOUN
issue-3014	205	7	of	of	ADP
issue-3014	205	8	parliamentary	parliamentary	ADJ
issue-3014	205	9	and	and	CCONJ
issue-3014	205	10	governmental	governmental	ADJ
issue-3014	205	11	oversight	oversight	NOUN
issue-3014	205	12	over	over	ADP
issue-3014	205	13	the	the	DET
issue-3014	205	14	implementation	implementation	NOUN
issue-3014	205	15	of	of	ADP
issue-3014	205	16	audit	audit	NOUN
issue-3014	205	17	recommendations	recommendation	NOUN
issue-3014	205	18	are	be	AUX
issue-3014	205	19	improved	improve	VERB
issue-3014	205	20	in	in	ADP
issue-3014	205	21	order	order	NOUN
issue-3014	205	22	to	to	PART
issue-3014	205	23	hold	hold	VERB
issue-3014	205	24	the	the	DET
issue-3014	205	25	executive	executive	ADJ
issue-3014	205	26	accountable	accountable	NOUN
issue-3014	205	27	for	for	ADP
issue-3014	205	28	addressing	address	VERB
issue-3014	205	29	identified	identify	VERB
issue-3014	205	30	deficiencies	deficiency	NOUN
issue-3014	205	31	.	.	PUNCT
issue-3014	206	1	for	for	ADP
issue-3014	206	2	instance	instance	NOUN
issue-3014	206	3	,	,	PUNCT
issue-3014	206	4	the	the	DET
issue-3014	206	5	regular	regular	ADJ
issue-3014	206	6	convening	convening	NOUN
issue-3014	206	7	of	of	ADP
issue-3014	206	8	parliamentary	parliamentary	ADJ
issue-3014	206	9	committee	committee	NOUN
issue-3014	206	10	hearings	hearing	NOUN
issue-3014	206	11	on	on	ADP
issue-3014	206	12	the	the	DET
issue-3014	206	13	implementation	implementation	NOUN
issue-3014	206	14	of	of	ADP
issue-3014	206	15	accounting	accounting	NOUN
issue-3014	206	16	chamber	chamber	NOUN
issue-3014	206	17	recommendations	recommendation	NOUN
issue-3014	206	18	,	,	PUNCT
issue-3014	206	19	the	the	DET
issue-3014	206	20	public	public	ADJ
issue-3014	206	21	disclosure	disclosure	NOUN
issue-3014	206	22	of	of	ADP
issue-3014	206	23	progress	progress	NOUN
issue-3014	206	24	,	,	PUNCT
issue-3014	206	25	and	and	CCONJ
issue-3014	206	26	the	the	DET
issue-3014	206	27	establishment	establishment	NOUN
issue-3014	206	28	of	of	ADP
issue-3014	206	29	specific	specific	ADJ
issue-3014	206	30	deadlines	deadline	NOUN
issue-3014	206	31	for	for	ADP
issue-3014	206	32	corrective	corrective	ADJ
issue-3014	206	33	actions	action	NOUN
issue-3014	206	34	could	could	AUX
issue-3014	206	35	be	be	AUX
issue-3014	206	36	introduced	introduce	VERB
issue-3014	206	37	.	.	PUNCT
issue-3014	207	1	3	3	X
issue-3014	207	2	.	.	X
issue-3014	207	3	implementation	implementation	NOUN
issue-3014	207	4	of	of	ADP
issue-3014	207	5	best	good	ADJ
issue-3014	207	6	practices	practice	NOUN
issue-3014	207	7	in	in	ADP
issue-3014	207	8	financial	financial	ADJ
issue-3014	207	9	management	management	NOUN
issue-3014	207	10	.	.	PUNCT
issue-3014	208	1	it	it	PRON
issue-3014	208	2	is	be	AUX
issue-3014	208	3	recommended	recommend	VERB
issue-3014	208	4	that	that	SCONJ
issue-3014	208	5	successful	successful	ADJ
issue-3014	208	6	international	international	ADJ
issue-3014	208	7	experience	experience	NOUN
issue-3014	208	8	be	be	AUX
issue-3014	208	9	incorporated	incorporate	VERB
issue-3014	208	10	by	by	ADP
issue-3014	208	11	developing	develop	VERB
issue-3014	208	12	modern	modern	ADJ
issue-3014	208	13	internal	internal	ADJ
issue-3014	208	14	control	control	NOUN
issue-3014	208	15	systems	system	NOUN
issue-3014	208	16	within	within	ADP
issue-3014	208	17	spending	spending	NOUN
issue-3014	208	18	units	unit	NOUN
issue-3014	208	19	,	,	PUNCT
issue-3014	208	20	with	with	ADP
issue-3014	208	21	a	a	DET
issue-3014	208	22	focus	focus	NOUN
issue-3014	208	23	on	on	ADP
issue-3014	208	24	preventing	prevent	VERB
issue-3014	208	25	inefficient	inefficient	ADJ
issue-3014	208	26	expenditures	expenditure	NOUN
issue-3014	208	27	already	already	ADV
issue-3014	208	28	at	at	ADP
issue-3014	208	29	the	the	DET
issue-3014	208	30	planning	planning	NOUN
issue-3014	208	31	and	and	CCONJ
issue-3014	208	32	procurement	procurement	NOUN
issue-3014	208	33	stages	stage	NOUN
issue-3014	208	34	.	.	PUNCT
issue-3014	209	1	the	the	DET
issue-3014	209	2	utilisation	utilisation	NOUN
issue-3014	209	3	of	of	ADP
issue-3014	209	4	it	it	PRON
issue-3014	209	5	solutions	solution	VERB
issue-3014	209	6	for	for	ADP
issue-3014	209	7	real	real	ADJ
issue-3014	209	8	-	-	PUNCT
issue-3014	209	9	time	time	NOUN
issue-3014	209	10	monitoring	monitoring	NOUN
issue-3014	209	11	of	of	ADP
issue-3014	209	12	budget	budget	NOUN
issue-3014	209	13	transactions	transaction	NOUN
issue-3014	209	14	and	and	CCONJ
issue-3014	209	15	the	the	DET
issue-3014	209	16	identification	identification	NOUN
issue-3014	209	17	of	of	ADP
issue-3014	209	18	high	high	ADJ
issue-3014	209	19	-	-	PUNCT
issue-3014	209	20	risk	risk	NOUN
issue-3014	209	21	operations	operation	NOUN
issue-3014	209	22	should	should	AUX
issue-3014	209	23	be	be	AUX
issue-3014	209	24	proactively	proactively	ADV
issue-3014	209	25	encouraged	encourage	VERB
issue-3014	209	26	.	.	PUNCT
issue-3014	210	1	moreover	moreover	ADV
issue-3014	210	2	,	,	PUNCT
issue-3014	210	3	budgetary	budgetary	ADJ
issue-3014	210	4	provisions	provision	NOUN
issue-3014	210	5	should	should	AUX
issue-3014	210	6	be	be	AUX
issue-3014	210	7	contingent	contingent	ADJ
issue-3014	210	8	on	on	ADP
issue-3014	210	9	the	the	DET
issue-3014	210	10	attainment	attainment	NOUN
issue-3014	210	11	of	of	ADP
issue-3014	210	12	quantifiable	quantifiable	ADJ
issue-3014	210	13	outcomes	outcome	NOUN
issue-3014	210	14	,	,	PUNCT
issue-3014	210	15	as	as	SCONJ
issue-3014	210	16	evidenced	evidence	VERB
issue-3014	210	17	by	by	ADP
issue-3014	210	18	eu	eu	PROPN
issue-3014	210	19	practices	practice	NOUN
issue-3014	210	20	–	–	PUNCT
issue-3014	210	21	for	for	ADP
issue-3014	210	22	instance	instance	NOUN
issue-3014	210	23	,	,	PUNCT
issue-3014	210	24	the	the	DET
issue-3014	210	25	initiation	initiation	NOUN
issue-3014	210	26	of	of	ADP
issue-3014	210	27	pilot	pilot	NOUN
issue-3014	210	28	projects	project	NOUN
issue-3014	210	29	on	on	ADP
issue-3014	210	30	results	result	NOUN
issue-3014	210	31	-	-	PUNCT
issue-3014	210	32	based	base	VERB
issue-3014	210	33	budgeting	budgeting	NOUN
issue-3014	210	34	and	and	CCONJ
issue-3014	210	35	the	the	DET
issue-3014	210	36	implementation	implementation	NOUN
issue-3014	210	37	of	of	ADP
issue-3014	210	38	performancebased	performancebase	VERB
issue-3014	210	39	rankings	ranking	NOUN
issue-3014	210	40	of	of	ADP
issue-3014	210	41	budget	budget	NOUN
issue-3014	210	42	programmes	programme	NOUN
issue-3014	210	43	.	.	PUNCT
issue-3014	211	1	these	these	DET
issue-3014	211	2	innovations	innovation	NOUN
issue-3014	211	3	would	would	AUX
issue-3014	211	4	render	render	VERB
issue-3014	211	5	the	the	DET
issue-3014	211	6	budgeting	budgeting	NOUN
issue-3014	211	7	process	process	NOUN
issue-3014	211	8	more	more	ADV
issue-3014	211	9	flexible	flexible	ADJ
issue-3014	211	10	,	,	PUNCT
issue-3014	211	11	data	datum	NOUN
issue-3014	211	12	-	-	PUNCT
issue-3014	211	13	driven	drive	VERB
issue-3014	211	14	,	,	PUNCT
issue-3014	211	15	and	and	CCONJ
issue-3014	211	16	transparent	transparent	ADJ
issue-3014	211	17	for	for	ADP
issue-3014	211	18	the	the	DET
issue-3014	211	19	public	public	NOUN
issue-3014	211	20	.	.	PUNCT
issue-3014	212	1	4	4	X
issue-3014	212	2	.	.	X
issue-3014	212	3	fostering	foster	VERB
issue-3014	212	4	a	a	DET
issue-3014	212	5	results	result	NOUN
issue-3014	212	6	-	-	PUNCT
issue-3014	212	7	oriented	orient	VERB
issue-3014	212	8	management	management	NOUN
issue-3014	212	9	culture	culture	NOUN
issue-3014	212	10	.	.	PUNCT
issue-3014	213	1	it	it	PRON
issue-3014	213	2	is	be	AUX
issue-3014	213	3	imperative	imperative	ADJ
issue-3014	213	4	to	to	PART
issue-3014	213	5	effect	effect	VERB
issue-3014	213	6	a	a	DET
issue-3014	213	7	transformation	transformation	NOUN
issue-3014	213	8	in	in	ADP
issue-3014	213	9	public	public	ADJ
issue-3014	213	10	sector	sector	NOUN
issue-3014	213	11	management	management	NOUN
issue-3014	213	12	practices	practice	NOUN
issue-3014	213	13	so	so	SCONJ
issue-3014	213	14	that	that	SCONJ
issue-3014	213	15	every	every	DET
issue-3014	213	16	budget	budget	NOUN
issue-3014	213	17	holder	holder	NOUN
issue-3014	213	18	is	be	AUX
issue-3014	213	19	incentivised	incentivise	VERB
issue-3014	213	20	not	not	PART
issue-3014	213	21	only	only	ADV
issue-3014	213	22	to	to	PART
issue-3014	213	23	utilise	utilise	VERB
issue-3014	213	24	allocated	allocate	VERB
issue-3014	213	25	funds	fund	NOUN
issue-3014	213	26	in	in	ADP
issue-3014	213	27	their	their	PRON
issue-3014	213	28	entirety	entirety	NOUN
issue-3014	213	29	,	,	PUNCT
issue-3014	213	30	but	but	CCONJ
issue-3014	213	31	also	also	ADV
issue-3014	213	32	to	to	PART
issue-3014	213	33	optimise	optimise	VERB
issue-3014	213	34	the	the	DET
issue-3014	213	35	results	result	NOUN
issue-3014	213	36	achieved	achieve	VERB
issue-3014	213	37	with	with	ADP
issue-3014	213	38	those	those	DET
issue-3014	213	39	resources	resource	NOUN
issue-3014	213	40	.	.	PUNCT
issue-3014	214	1	in	in	ADP
issue-3014	214	2	order	order	NOUN
issue-3014	214	3	to	to	ADP
issue-3014	214	4	this	this	DET
issue-3014	214	5	end	end	NOUN
issue-3014	214	6	,	,	PUNCT
issue-3014	214	7	the	the	DET
issue-3014	214	8	introduction	introduction	NOUN
issue-3014	214	9	of	of	ADP
issue-3014	214	10	performance	performance	NOUN
issue-3014	214	11	-	-	PUNCT
issue-3014	214	12	based	base	VERB
issue-3014	214	13	incentives	incentive	NOUN
issue-3014	214	14	for	for	ADP
issue-3014	214	15	civil	civil	ADJ
issue-3014	214	16	servants	servant	NOUN
issue-3014	214	17	is	be	AUX
issue-3014	214	18	recommended	recommend	VERB
issue-3014	214	19	(	(	PUNCT
issue-3014	214	20	for	for	ADP
issue-3014	214	21	example	example	NOUN
issue-3014	214	22	,	,	PUNCT
issue-3014	214	23	bonuses	bonus	NOUN
issue-3014	214	24	for	for	ADP
issue-3014	214	25	exceeding	exceed	VERB
issue-3014	214	26	key	key	ADJ
issue-3014	214	27	performance	performance	NOUN
issue-3014	214	28	indicators	indicator	NOUN
issue-3014	214	29	(	(	PUNCT
issue-3014	214	30	kpis	kpis	PROPN
issue-3014	214	31	)	)	PUNCT
issue-3014	214	32	,	,	PUNCT
issue-3014	214	33	institutional	institutional	ADJ
issue-3014	214	34	performance	performance	NOUN
issue-3014	214	35	rankings	ranking	NOUN
issue-3014	214	36	,	,	PUNCT
issue-3014	214	37	and	and	CCONJ
issue-3014	214	38	public	public	ADJ
issue-3014	214	39	competitions	competition	NOUN
issue-3014	214	40	)	)	PUNCT
issue-3014	214	41	,	,	PUNCT
issue-3014	214	42	whilst	whilst	SCONJ
issue-3014	214	43	ensuring	ensure	VERB
issue-3014	214	44	the	the	DET
issue-3014	214	45	inevitability	inevitability	NOUN
issue-3014	214	46	of	of	ADP
issue-3014	214	47	liability	liability	NOUN
issue-3014	214	48	for	for	ADP
issue-3014	214	49	deliberate	deliberate	ADJ
issue-3014	214	50	inefficiency	inefficiency	NOUN
issue-3014	214	51	or	or	CCONJ
issue-3014	214	52	illegal	illegal	ADJ
issue-3014	214	53	actions	action	NOUN
issue-3014	214	54	.	.	PUNCT
issue-3014	215	1	this	this	PRON
issue-3014	215	2	encompasses	encompass	VERB
issue-3014	215	3	both	both	CCONJ
issue-3014	215	4	the	the	DET
issue-3014	215	5	disciplinary	disciplinary	ADJ
issue-3014	215	6	and	and	CCONJ
issue-3014	215	7	material	material	ADJ
issue-3014	215	8	responsibility	responsibility	NOUN
issue-3014	215	9	of	of	ADP
issue-3014	215	10	managers	manager	NOUN
issue-3014	215	11	for	for	ADP
issue-3014	215	12	losses	loss	NOUN
issue-3014	215	13	or	or	CCONJ
issue-3014	215	14	waste	waste	NOUN
issue-3014	215	15	,	,	PUNCT
issue-3014	215	16	and	and	CCONJ
issue-3014	215	17	the	the	DET
issue-3014	215	18	criminal	criminal	ADJ
issue-3014	215	19	liability	liability	NOUN
issue-3014	215	20	in	in	ADP
issue-3014	215	21	cases	case	NOUN
issue-3014	215	22	of	of	ADP
issue-3014	215	23	corruption	corruption	NOUN
issue-3014	215	24	involving	involve	VERB
issue-3014	215	25	public	public	ADJ
issue-3014	215	26	funds	fund	NOUN
issue-3014	215	27	.	.	PUNCT
issue-3014	216	1	it	it	PRON
issue-3014	216	2	is	be	AUX
issue-3014	216	3	asserted	assert	VERB
issue-3014	216	4	that	that	SCONJ
issue-3014	216	5	a	a	DET
issue-3014	216	6	synergy	synergy	NOUN
issue-3014	216	7	between	between	ADP
issue-3014	216	8	intrinsic	intrinsic	ADJ
issue-3014	216	9	motivators	motivator	NOUN
issue-3014	216	10	and	and	CCONJ
issue-3014	216	11	extrinsic	extrinsic	ADJ
issue-3014	216	12	oversight	oversight	NOUN
issue-3014	216	13	is	be	AUX
issue-3014	216	14	a	a	DET
issue-3014	216	15	prerequisite	prerequisite	NOUN
issue-3014	216	16	for	for	ADP
issue-3014	216	17	the	the	DET
issue-3014	216	18	establishment	establishment	NOUN
issue-3014	216	19	of	of	ADP
issue-3014	216	20	an	an	DET
issue-3014	216	21	environment	environment	NOUN
issue-3014	216	22	in	in	ADP
issue-3014	216	23	which	which	PRON
issue-3014	216	24	the	the	DET
issue-3014	216	25	tenets	tenet	NOUN
issue-3014	216	26	of	of	ADP
issue-3014	216	27	sound	sound	ADJ
issue-3014	216	28	financial	financial	ADJ
issue-3014	216	29	management	management	NOUN
issue-3014	216	30	become	become	VERB
issue-3014	216	31	an	an	DET
issue-3014	216	32	integral	integral	ADJ
issue-3014	216	33	part	part	NOUN
issue-3014	216	34	of	of	ADP
issue-3014	216	35	organisational	organisational	ADJ
issue-3014	216	36	culture	culture	NOUN
issue-3014	216	37	,	,	PUNCT
issue-3014	216	38	superseding	supersede	VERB
issue-3014	216	39	their	their	PRON
issue-3014	216	40	current	current	ADJ
issue-3014	216	41	status	status	NOUN
issue-3014	216	42	as	as	ADP
issue-3014	216	43	mere	mere	ADJ
issue-3014	216	44	legal	legal	ADJ
issue-3014	216	45	formalities	formality	NOUN
issue-3014	216	46	.	.	PUNCT
issue-3014	217	1	in	in	ADP
issue-3014	217	2	conclusion	conclusion	NOUN
issue-3014	217	3	,	,	PUNCT
issue-3014	217	4	it	it	PRON
issue-3014	217	5	is	be	AUX
issue-3014	217	6	asserted	assert	VERB
issue-3014	217	7	that	that	SCONJ
issue-3014	217	8	ensuring	ensure	VERB
issue-3014	217	9	a	a	DET
issue-3014	217	10	proper	proper	ADJ
issue-3014	217	11	balance	balance	NOUN
issue-3014	217	12	between	between	ADP
issue-3014	217	13	the	the	DET
issue-3014	217	14	efficiency	efficiency	NOUN
issue-3014	217	15	of	of	ADP
issue-3014	217	16	public	public	ADJ
issue-3014	217	17	expenditure	expenditure	NOUN
issue-3014	217	18	and	and	CCONJ
issue-3014	217	19	rigorous	rigorous	ADJ
issue-3014	217	20	control	control	NOUN
issue-3014	217	21	over	over	ADP
issue-3014	217	22	its	its	PRON
issue-3014	217	23	use	use	NOUN
issue-3014	217	24	is	be	AUX
issue-3014	217	25	only	only	ADV
issue-3014	217	26	possible	possible	ADJ
issue-3014	217	27	through	through	ADP
issue-3014	217	28	a	a	DET
issue-3014	217	29	comprehensive	comprehensive	ADJ
issue-3014	217	30	and	and	CCONJ
issue-3014	217	31	systemic	systemic	ADJ
issue-3014	217	32	approach	approach	NOUN
issue-3014	217	33	.	.	PUNCT
issue-3014	218	1	it	it	PRON
issue-3014	218	2	is	be	AUX
issue-3014	218	3	imperative	imperative	ADJ
issue-3014	218	4	to	to	PART
issue-3014	218	5	enhance	enhance	VERB
issue-3014	218	6	the	the	DET
issue-3014	218	7	legislative	legislative	ADJ
issue-3014	218	8	and	and	CCONJ
issue-3014	218	9	methodological	methodological	ADJ
issue-3014	218	10	framework	framework	NOUN
issue-3014	218	11	,	,	PUNCT
issue-3014	218	12	fortify	fortify	VERB
issue-3014	218	13	oversight	oversight	NOUN
issue-3014	218	14	institutions	institution	NOUN
issue-3014	218	15	,	,	PUNCT
issue-3014	218	16	implement	implement	VERB
issue-3014	218	17	contemporary	contemporary	ADJ
issue-3014	218	18	budget	budget	NOUN
issue-3014	218	19	planning	planning	NOUN
issue-3014	218	20	and	and	CCONJ
issue-3014	218	21	monitoring	monitoring	NOUN
issue-3014	218	22	methodologies	methodology	NOUN
issue-3014	218	23	,	,	PUNCT
issue-3014	218	24	and	and	CCONJ
issue-3014	218	25	cultivate	cultivate	VERB
issue-3014	218	26	a	a	DET
issue-3014	218	27	culture	culture	NOUN
issue-3014	218	28	of	of	ADP
issue-3014	218	29	responsibility	responsibility	NOUN
issue-3014	218	30	and	and	CCONJ
issue-3014	218	31	transparency	transparency	NOUN
issue-3014	218	32	within	within	ADP
issue-3014	218	33	the	the	DET
issue-3014	218	34	domain	domain	NOUN
issue-3014	218	35	of	of	ADP
issue-3014	218	36	public	public	ADJ
issue-3014	218	37	finance	finance	NOUN
issue-3014	218	38	.	.	PUNCT
issue-3014	219	1	the	the	DET
issue-3014	219	2	practical	practical	ADJ
issue-3014	219	3	implementation	implementation	NOUN
issue-3014	219	4	of	of	ADP
issue-3014	219	5	these	these	DET
issue-3014	219	6	recommendations	recommendation	NOUN
issue-3014	219	7	entails	entail	VERB
issue-3014	219	8	the	the	DET
issue-3014	219	9	development	development	NOUN
issue-3014	219	10	of	of	ADP
issue-3014	219	11	clear	clear	ADJ
issue-3014	219	12	criteria	criterion	NOUN
issue-3014	219	13	and	and	CCONJ
issue-3014	219	14	key	key	ADJ
issue-3014	219	15	performance	performance	NOUN
issue-3014	219	16	indicators	indicator	NOUN
issue-3014	219	17	(	(	PUNCT
issue-3014	219	18	kpis	kpis	PROPN
issue-3014	219	19	)	)	PUNCT
issue-3014	219	20	for	for	ADP
issue-3014	219	21	budget	budget	NOUN
issue-3014	219	22	programmes	programme	NOUN
issue-3014	219	23	,	,	PUNCT
issue-3014	219	24	regular	regular	ADJ
issue-3014	219	25	public	public	ADJ
issue-3014	219	26	disclosure	disclosure	NOUN
issue-3014	219	27	of	of	ADP
issue-3014	219	28	performance	performance	NOUN
issue-3014	219	29	results	result	NOUN
issue-3014	219	30	,	,	PUNCT
issue-3014	219	31	the	the	DET
issue-3014	219	32	empowerment	empowerment	NOUN
issue-3014	219	33	of	of	ADP
issue-3014	219	34	financial	financial	ADJ
issue-3014	219	35	baltic	baltic	PROPN
issue-3014	219	36	journal	journal	PROPN
issue-3014	219	37	of	of	ADP
issue-3014	219	38	economic	economic	ADJ
issue-3014	219	39	studies	study	NOUN
issue-3014	219	40	60	60	NUM
issue-3014	219	41	vol	vol	NOUN
issue-3014	219	42	.	.	PROPN
issue-3014	219	43	11	11	NUM
issue-3014	220	1	no	no	NOUN
issue-3014	220	2	.	.	NOUN
issue-3014	221	1	4	4	NUM
issue-3014	221	2	,	,	PUNCT
issue-3014	221	3	2025	2025	NUM
issue-3014	221	4	control	control	NOUN
issue-3014	221	5	authorities	authority	NOUN
issue-3014	221	6	not	not	PART
issue-3014	221	7	only	only	ADV
issue-3014	221	8	to	to	PART
issue-3014	221	9	audit	audit	VERB
issue-3014	221	10	but	but	CCONJ
issue-3014	221	11	also	also	ADV
issue-3014	221	12	to	to	PART
issue-3014	221	13	provide	provide	VERB
issue-3014	221	14	advisory	advisory	ADJ
issue-3014	221	15	support	support	NOUN
issue-3014	221	16	to	to	ADP
issue-3014	221	17	spending	spend	VERB
issue-3014	221	18	units	unit	NOUN
issue-3014	221	19	on	on	ADP
issue-3014	221	20	improving	improve	VERB
issue-3014	221	21	efficiency	efficiency	NOUN
issue-3014	221	22	,	,	PUNCT
issue-3014	221	23	and	and	CCONJ
issue-3014	221	24	the	the	DET
issue-3014	221	25	introduction	introduction	NOUN
issue-3014	221	26	of	of	ADP
issue-3014	221	27	a	a	DET
issue-3014	221	28	robust	robust	ADJ
issue-3014	221	29	mechanism	mechanism	NOUN
issue-3014	221	30	of	of	ADP
issue-3014	221	31	parliamentary	parliamentary	ADJ
issue-3014	221	32	oversight	oversight	NOUN
issue-3014	221	33	for	for	ADP
issue-3014	221	34	the	the	DET
issue-3014	221	35	implementation	implementation	NOUN
issue-3014	221	36	of	of	ADP
issue-3014	221	37	audit	audit	NOUN
issue-3014	221	38	recommendations	recommendation	NOUN
issue-3014	221	39	.	.	PUNCT
issue-3014	222	1	it	it	PRON
issue-3014	222	2	is	be	AUX
issue-3014	222	3	anticipated	anticipate	VERB
issue-3014	222	4	that	that	SCONJ
issue-3014	222	5	the	the	DET
issue-3014	222	6	implementation	implementation	NOUN
issue-3014	222	7	of	of	ADP
issue-3014	222	8	such	such	ADJ
issue-3014	222	9	measures	measure	NOUN
issue-3014	222	10	will	will	AUX
issue-3014	222	11	result	result	VERB
issue-3014	222	12	in	in	ADP
issue-3014	222	13	an	an	DET
issue-3014	222	14	enhancement	enhancement	NOUN
issue-3014	222	15	of	of	ADP
issue-3014	222	16	the	the	DET
issue-3014	222	17	return	return	NOUN
issue-3014	222	18	on	on	ADP
issue-3014	222	19	each	each	DET
issue-3014	222	20	budgetary	budgetary	ADJ
issue-3014	222	21	hryvnia	hryvnia	NOUN
issue-3014	222	22	,	,	PUNCT
issue-3014	222	23	thereby	thereby	ADV
issue-3014	222	24	fostering	foster	VERB
issue-3014	222	25	enhanced	enhanced	ADJ
issue-3014	222	26	public	public	ADJ
issue-3014	222	27	confidence	confidence	NOUN
issue-3014	222	28	in	in	ADP
issue-3014	222	29	the	the	DET
issue-3014	222	30	budgeting	budgeting	NOUN
issue-3014	222	31	process	process	NOUN
issue-3014	222	32	.	.	PUNCT
issue-3014	223	1	the	the	DET
issue-3014	223	2	potential	potential	NOUN
issue-3014	223	3	for	for	ADP
issue-3014	223	4	future	future	ADJ
issue-3014	223	5	research	research	NOUN
issue-3014	223	6	lies	lie	VERB
issue-3014	223	7	in	in	ADP
issue-3014	223	8	conducting	conduct	VERB
issue-3014	223	9	a	a	DET
issue-3014	223	10	more	more	ADV
issue-3014	223	11	detailed	detailed	ADJ
issue-3014	223	12	analysis	analysis	NOUN
issue-3014	223	13	of	of	ADP
issue-3014	223	14	specific	specific	ADJ
issue-3014	223	15	aspects	aspect	NOUN
issue-3014	223	16	of	of	ADP
issue-3014	223	17	the	the	DET
issue-3014	223	18	economic	economic	ADJ
issue-3014	223	19	and	and	CCONJ
issue-3014	223	20	legal	legal	ADJ
issue-3014	223	21	regime	regime	NOUN
issue-3014	223	22	of	of	ADP
issue-3014	223	23	budgetary	budgetary	ADJ
issue-3014	223	24	funds	fund	NOUN
issue-3014	223	25	.	.	PUNCT
issue-3014	224	1	in	in	ADP
issue-3014	224	2	particular	particular	ADJ
issue-3014	224	3	,	,	PUNCT
issue-3014	224	4	the	the	DET
issue-3014	224	5	development	development	NOUN
issue-3014	224	6	of	of	ADP
issue-3014	224	7	quantitative	quantitative	ADJ
issue-3014	224	8	models	model	NOUN
issue-3014	224	9	for	for	ADP
issue-3014	224	10	evaluating	evaluate	VERB
issue-3014	224	11	the	the	DET
issue-3014	224	12	effectiveness	effectiveness	NOUN
issue-3014	224	13	of	of	ADP
issue-3014	224	14	public	public	ADJ
issue-3014	224	15	spending	spending	NOUN
issue-3014	224	16	(	(	PUNCT
issue-3014	224	17	e.g.	e.g.	ADV
issue-3014	224	18	,	,	PUNCT
issue-3014	224	19	return	return	VERB
issue-3014	224	20	ratios	ratio	NOUN
issue-3014	224	21	on	on	ADP
issue-3014	224	22	budgetary	budgetary	ADJ
issue-3014	224	23	investments	investment	NOUN
issue-3014	224	24	across	across	ADP
issue-3014	224	25	different	different	ADJ
issue-3014	224	26	sectors	sector	NOUN
issue-3014	224	27	)	)	PUNCT
issue-3014	224	28	and	and	CCONJ
issue-3014	224	29	the	the	DET
issue-3014	224	30	integration	integration	NOUN
issue-3014	224	31	of	of	ADP
issue-3014	224	32	such	such	ADJ
issue-3014	224	33	models	model	NOUN
issue-3014	224	34	into	into	ADP
issue-3014	224	35	the	the	DET
issue-3014	224	36	budgeting	budgeting	NOUN
issue-3014	224	37	process	process	NOUN
issue-3014	224	38	remain	remain	VERB
issue-3014	224	39	highly	highly	ADV
issue-3014	224	40	relevant	relevant	ADJ
issue-3014	224	41	.	.	PUNCT
issue-3014	225	1	another	another	DET
issue-3014	225	2	promising	promising	ADJ
issue-3014	225	3	avenue	avenue	NOUN
issue-3014	225	4	for	for	ADP
issue-3014	225	5	future	future	ADJ
issue-3014	225	6	research	research	NOUN
issue-3014	225	7	is	be	AUX
issue-3014	225	8	the	the	DET
issue-3014	225	9	study	study	NOUN
issue-3014	225	10	of	of	ADP
issue-3014	225	11	behavioural	behavioural	ADJ
issue-3014	225	12	factors	factor	NOUN
issue-3014	225	13	,	,	PUNCT
issue-3014	225	14	with	with	ADP
issue-3014	225	15	a	a	DET
issue-3014	225	16	particular	particular	ADJ
issue-3014	225	17	focus	focus	NOUN
issue-3014	225	18	on	on	ADP
issue-3014	225	19	how	how	SCONJ
issue-3014	225	20	systems	system	NOUN
issue-3014	225	21	of	of	ADP
issue-3014	225	22	motivation	motivation	NOUN
issue-3014	225	23	for	for	ADP
issue-3014	225	24	civil	civil	ADJ
issue-3014	225	25	servants	servant	NOUN
issue-3014	225	26	and	and	CCONJ
issue-3014	225	27	mechanisms	mechanism	NOUN
issue-3014	225	28	of	of	ADP
issue-3014	225	29	civic	civic	ADJ
issue-3014	225	30	oversight	oversight	NOUN
issue-3014	225	31	affect	affect	VERB
issue-3014	225	32	the	the	DET
issue-3014	225	33	efficiency	efficiency	NOUN
issue-3014	225	34	of	of	ADP
issue-3014	225	35	budget	budget	NOUN
issue-3014	225	36	execution	execution	NOUN
issue-3014	225	37	.	.	PUNCT
issue-3014	226	1	continued	continue	VERB
issue-3014	226	2	academic	academic	ADJ
issue-3014	226	3	contributions	contribution	NOUN
issue-3014	226	4	in	in	ADP
issue-3014	226	5	these	these	DET
issue-3014	226	6	areas	area	NOUN
issue-3014	226	7	will	will	AUX
issue-3014	226	8	facilitate	facilitate	VERB
issue-3014	226	9	the	the	DET
issue-3014	226	10	development	development	NOUN
issue-3014	226	11	of	of	ADP
issue-3014	226	12	more	more	ADV
issue-3014	226	13	effective	effective	ADJ
issue-3014	226	14	public	public	ADJ
issue-3014	226	15	financial	financial	ADJ
issue-3014	226	16	management	management	NOUN
issue-3014	226	17	mechanisms	mechanism	NOUN
issue-3014	226	18	.	.	PUNCT
issue-3014	227	1	ultimately	ultimately	ADV
issue-3014	227	2	,	,	PUNCT
issue-3014	227	3	this	this	PRON
issue-3014	227	4	will	will	AUX
issue-3014	227	5	ensure	ensure	VERB
issue-3014	227	6	the	the	DET
issue-3014	227	7	practical	practical	ADJ
issue-3014	227	8	realisation	realisation	NOUN
issue-3014	227	9	of	of	ADP
issue-3014	227	10	the	the	DET
issue-3014	227	11	principles	principle	NOUN
issue-3014	227	12	of	of	ADP
issue-3014	227	13	sound	sound	ADJ
issue-3014	227	14	financial	financial	ADJ
issue-3014	227	15	governance	governance	NOUN
issue-3014	227	16	–	–	PUNCT
issue-3014	227	17	namely	namely	ADV
issue-3014	227	18	,	,	PUNCT
issue-3014	227	19	aligning	align	VERB
issue-3014	227	20	result	result	NOUN
issue-3014	227	21	-	-	PUNCT
issue-3014	227	22	oriented	orient	VERB
issue-3014	227	23	public	public	ADJ
issue-3014	227	24	expenditure	expenditure	NOUN
issue-3014	227	25	with	with	ADP
issue-3014	227	26	transparent	transparent	ADJ
issue-3014	227	27	,	,	PUNCT
issue-3014	227	28	accountable	accountable	ADJ
issue-3014	227	29	control	control	NOUN
issue-3014	227	30	mechanisms	mechanism	NOUN
issue-3014	227	31	–	–	PUNCT
issue-3014	227	32	in	in	ADP
issue-3014	227	33	the	the	DET
issue-3014	227	34	interest	interest	NOUN
issue-3014	227	35	of	of	ADP
issue-3014	227	36	ukraine	ukraine	PROPN
issue-3014	227	37	’s	’s	PART
issue-3014	227	38	sustainable	sustainable	ADJ
issue-3014	227	39	development	development	NOUN
issue-3014	227	40	.	.	PUNCT
issue-3014	228	1	references	reference	NOUN
issue-3014	228	2	:	:	PUNCT
issue-3014	228	3	accounting	accounting	NOUN
issue-3014	228	4	chamber	chamber	PROPN
issue-3014	228	5	of	of	ADP
issue-3014	228	6	ukraine	ukraine	PROPN
issue-3014	228	7	.	.	PUNCT
issue-3014	229	1	(	(	PUNCT
issue-3014	229	2	2023	2023	NUM
issue-3014	229	3	)	)	PUNCT
issue-3014	229	4	.	.	PUNCT
issue-3014	230	1	accounting	accounting	PROPN
issue-3014	230	2	chamber	chamber	PROPN
issue-3014	230	3	report	report	NOUN
issue-3014	230	4	2023	2023	NUM
issue-3014	230	5	.	.	PUNCT
issue-3014	231	1	available	available	ADJ
issue-3014	231	2	at	at	ADP
issue-3014	231	3	:	:	PUNCT
issue-3014	231	4	https://rp.gov.ua/	https://rp.gov.ua/	X
issue-3014	231	5	upload	upload	NOUN
issue-3014	231	6	-	-	PUNCT
issue-3014	231	7	files	file	NOUN
issue-3014	231	8	/	/	SYM
issue-3014	231	9	activity	activity	NOUN
issue-3014	231	10	/	/	SYM
issue-3014	231	11	reports/2023	reports/2023	PROPN
issue-3014	231	12	/	/	SYM
issue-3014	231	13	zvit_rp_2023.pdf	zvit_rp_2023.pdf	NOUN
issue-3014	231	14	the	the	DET
issue-3014	231	15	resolution	resolution	NOUN
issue-3014	231	16	of	of	ADP
issue-3014	231	17	the	the	DET
issue-3014	231	18	cabinet	cabinet	NOUN
issue-3014	231	19	of	of	ADP
issue-3014	231	20	ministers	minister	NOUN
issue-3014	231	21	of	of	ADP
issue-3014	231	22	ukraine	ukraine	NOUN
issue-3014	231	23	"	"	PUNCT
issue-3014	231	24	on	on	ADP
issue-3014	231	25	effective	effective	ADJ
issue-3014	231	26	use	use	NOUN
issue-3014	231	27	of	of	ADP
issue-3014	231	28	state	state	NOUN
issue-3014	231	29	funds	fund	NOUN
issue-3014	231	30	"	"	PUNCT
issue-3014	231	31	of	of	ADP
issue-3014	231	32	october	october	PROPN
issue-3014	231	33	11	11	NUM
issue-3014	231	34	,	,	PUNCT
issue-3014	231	35	2016	2016	NUM
issue-3014	231	36	,	,	PUNCT
issue-3014	231	37	no	no	INTJ
issue-3014	231	38	.	.	NOUN
issue-3014	231	39	710	710	NUM
issue-3014	231	40	.	.	PUNCT
issue-3014	232	1	available	available	ADJ
issue-3014	232	2	at	at	ADP
issue-3014	232	3	:	:	PUNCT
issue-3014	232	4	https://zakon.rada.gov.ua/laws/show/710-2016-%d0%bf#text	https://zakon.rada.gov.ua/laws/show/710-2016-%d0%bf#text	NUM
issue-3014	232	5	davidenko	davidenko	PROPN
issue-3014	232	6	,	,	PUNCT
issue-3014	232	7	n.	n.	NOUN
issue-3014	232	8	m.	m.	NOUN
issue-3014	232	9	,	,	PUNCT
issue-3014	232	10	&	&	CCONJ
issue-3014	232	11	sydorenko	sydorenko	PROPN
issue-3014	232	12	,	,	PUNCT
issue-3014	232	13	d.	d.	PROPN
issue-3014	232	14	o.	o.	PROPN
issue-3014	232	15	(	(	PUNCT
issue-3014	232	16	2025	2025	NUM
issue-3014	232	17	)	)	PUNCT
issue-3014	232	18	.	.	PUNCT
issue-3014	233	1	transparency	transparency	NOUN
issue-3014	233	2	of	of	ADP
issue-3014	233	3	budget	budget	NOUN
issue-3014	233	4	operations	operation	NOUN
issue-3014	233	5	in	in	ADP
issue-3014	233	6	ukraine	ukraine	NOUN
issue-3014	233	7	and	and	CCONJ
issue-3014	233	8	its	its	PRON
issue-3014	233	9	provision	provision	NOUN
issue-3014	233	10	under	under	ADP
issue-3014	233	11	wartime	wartime	ADJ
issue-3014	233	12	conditions	condition	NOUN
issue-3014	233	13	.	.	PUNCT
issue-3014	234	1	finance	finance	NOUN
issue-3014	234	2	of	of	ADP
issue-3014	234	3	ukraine	ukraine	NOUN
issue-3014	234	4	,	,	PUNCT
issue-3014	234	5	(	(	PUNCT
issue-3014	234	6	3	3	NUM
issue-3014	234	7	)	)	PUNCT
issue-3014	234	8	,	,	PUNCT
issue-3014	235	1	92–110	92–110	PROPN
issue-3014	235	2	.	.	PUNCT
issue-3014	235	3	doi	doi	PROPN
issue-3014	235	4	:	:	PUNCT
issue-3014	235	5	https://doi.org/10.33763/	https://doi.org/10.33763/	PROPN
issue-3014	235	6	finukr2025.03.092	finukr2025.03.092	PROPN
issue-3014	235	7	european	european	PROPN
issue-3014	235	8	union	union	PROPN
issue-3014	235	9	(	(	PUNCT
issue-3014	235	10	2021	2021	NUM
issue-3014	235	11	)	)	PUNCT
issue-3014	235	12	.	.	PUNCT
issue-3014	236	1	the	the	DET
issue-3014	236	2	performance	performance	NOUN
issue-3014	236	3	framework	framework	NOUN
issue-3014	236	4	for	for	ADP
issue-3014	236	5	the	the	DET
issue-3014	236	6	eu	eu	PROPN
issue-3014	236	7	budget	budget	NOUN
issue-3014	236	8	,	,	PUNCT
issue-3014	236	9	under	under	ADP
issue-3014	236	10	the	the	DET
issue-3014	236	11	2021–2027	2021–2027	NUM
issue-3014	236	12	multiannual	multiannual	ADJ
issue-3014	236	13	financial	financial	ADJ
issue-3014	236	14	framework	framework	NOUN
issue-3014	236	15	.	.	PUNCT
issue-3014	237	1	volume	volume	NOUN
issue-3014	237	2	i	i	PRON
issue-3014	237	3	,	,	PUNCT
issue-3014	237	4	communication	communication	NOUN
issue-3014	237	5	.	.	PUNCT
issue-3014	238	1	publications	publication	NOUN
issue-3014	238	2	office	office	NOUN
issue-3014	238	3	of	of	ADP
issue-3014	238	4	the	the	DET
issue-3014	238	5	european	european	PROPN
issue-3014	238	6	union	union	PROPN
issue-3014	238	7	.	.	PUNCT
issue-3014	239	1	available	available	ADJ
issue-3014	239	2	at	at	ADP
issue-3014	239	3	:	:	PUNCT
issue-3014	239	4	https://op.europa.eu/en/publication-detail/-/publication/deeebc89-cf16-11eb-ac72-01aa75ed71a1/language-en	https://op.europa.eu/en/publication-detail/-/publication/deeebc89-cf16-11eb-ac72-01aa75ed71a1/language-en	PROPN
issue-3014	239	5	gpra	gpra	PROPN
issue-3014	239	6	modernization	modernization	PROPN
issue-3014	239	7	act	act	NOUN
issue-3014	239	8	of	of	ADP
issue-3014	239	9	2010	2010	NUM
issue-3014	239	10	,	,	PUNCT
issue-3014	239	11	public	public	ADJ
issue-3014	239	12	law	law	NOUN
issue-3014	239	13	111	111	NUM
issue-3014	239	14	-	-	SYM
issue-3014	239	15	352	352	NUM
issue-3014	239	16	(	(	PUNCT
issue-3014	239	17	2010	2010	NUM
issue-3014	239	18	)	)	PUNCT
issue-3014	239	19	.	.	PUNCT
issue-3014	240	1	available	available	ADJ
issue-3014	240	2	at	at	ADP
issue-3014	240	3	:	:	PUNCT
issue-3014	240	4	https://www.congress.gov/111/	https://www.congress.gov/111/	NOUN
issue-3014	240	5	plaws	plaw	NOUN
issue-3014	240	6	/	/	SYM
issue-3014	240	7	publ352	publ352	NOUN
issue-3014	240	8	/	/	SYM
issue-3014	240	9	plaw-111publ352.pdf	plaw-111publ352.pdf	PRON
issue-3014	240	10	kreshchenko	kreshchenko	PROPN
issue-3014	240	11	,	,	PUNCT
issue-3014	240	12	i.	i.	PROPN
issue-3014	240	13	(	(	PUNCT
issue-3014	240	14	2017	2017	NUM
issue-3014	240	15	)	)	PUNCT
issue-3014	240	16	.	.	PUNCT
issue-3014	241	1	assessment	assessment	NOUN
issue-3014	241	2	of	of	ADP
issue-3014	241	3	the	the	DET
issue-3014	241	4	effectiveness	effectiveness	NOUN
issue-3014	241	5	of	of	ADP
issue-3014	241	6	the	the	DET
issue-3014	241	7	use	use	NOUN
issue-3014	241	8	of	of	ADP
issue-3014	241	9	budget	budget	NOUN
issue-3014	241	10	funds	fund	NOUN
issue-3014	241	11	and	and	CCONJ
issue-3014	241	12	control	control	NOUN
issue-3014	241	13	over	over	ADP
issue-3014	241	14	compliance	compliance	NOUN
issue-3014	241	15	with	with	ADP
issue-3014	241	16	budget	budget	NOUN
issue-3014	241	17	legislation	legislation	NOUN
issue-3014	241	18	.	.	PUNCT
issue-3014	242	1	fincontrolnew	fincontrolnew	ADJ
issue-3014	242	2	,	,	PUNCT
issue-3014	242	3	(	(	PUNCT
issue-3014	242	4	11	11	NUM
issue-3014	242	5	)	)	PUNCT
issue-3014	242	6	,	,	PUNCT
issue-3014	242	7	26–32	26–32	X
issue-3014	242	8	.	.	PUNCT
issue-3014	243	1	available	available	ADJ
issue-3014	243	2	at	at	ADP
issue-3014	243	3	:	:	PUNCT
issue-3014	243	4	https://fincontrolnew.com.ua/attachments/	https://fincontrolnew.com.ua/attachments/	PROPN
issue-3014	243	5	94821ec4	94821ec4	NUM
issue-3014	243	6	-	-	PUNCT
issue-3014	243	7	ee6d-4cf5	ee6d-4cf5	NOUN
issue-3014	243	8	-	-	PUNCT
issue-3014	243	9	aab5	aab5	NOUN
issue-3014	243	10	-	-	PUNCT
issue-3014	243	11	895fd6be1a69_2017%20-%2011_26	895fd6be1a69_2017%20-%2011_26	NUM
issue-3014	243	12	-	-	PUNCT
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issue-3014	243	15	order	order	NOUN
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issue-3014	243	17	the	the	DET
issue-3014	243	18	ministry	ministry	PROPN
issue-3014	243	19	of	of	ADP
issue-3014	243	20	finance	finance	PROPN
issue-3014	243	21	of	of	ADP
issue-3014	243	22	ukraine	ukraine	NOUN
issue-3014	243	23	"	"	PUNCT
issue-3014	243	24	on	on	ADP
issue-3014	243	25	approval	approval	NOUN
issue-3014	243	26	of	of	ADP
issue-3014	243	27	methodological	methodological	ADJ
issue-3014	243	28	recommendations	recommendation	NOUN
issue-3014	243	29	for	for	ADP
issue-3014	243	30	evaluating	evaluate	VERB
issue-3014	243	31	the	the	DET
issue-3014	243	32	effectiveness	effectiveness	NOUN
issue-3014	243	33	of	of	ADP
issue-3014	243	34	budget	budget	NOUN
issue-3014	243	35	programs	program	NOUN
issue-3014	243	36	"	"	PUNCT
issue-3014	243	37	of	of	ADP
issue-3014	243	38	may	may	PROPN
issue-3014	243	39	17	17	NUM
issue-3014	243	40	,	,	PUNCT
issue-3014	243	41	2011	2011	NUM
issue-3014	243	42	no	no	NOUN
issue-3014	243	43	.	.	NOUN
issue-3014	243	44	608	608	NUM
issue-3014	243	45	.	.	PUNCT
issue-3014	244	1	available	available	ADJ
issue-3014	244	2	at	at	ADP
issue-3014	244	3	:	:	PUNCT
issue-3014	244	4	https://zakon.rada.gov.ua/rada/	https://zakon.rada.gov.ua/rada/	ADJ
issue-3014	244	5	show	show	NOUN
issue-3014	244	6	/	/	SYM
issue-3014	244	7	v0608201	v0608201	NUM
issue-3014	244	8	-	-	PUNCT
issue-3014	244	9	11#text	11#text	NUM
issue-3014	244	10	pysmenna	pysmenna	NOUN
issue-3014	244	11	,	,	PUNCT
issue-3014	244	12	t.	t.	PROPN
issue-3014	244	13	(	(	PUNCT
issue-3014	244	14	n.d	n.d	PROPN
issue-3014	244	15	.	.	PROPN
issue-3014	244	16	)	)	PUNCT
issue-3014	244	17	.	.	PUNCT
issue-3014	245	1	criteria	criterion	NOUN
issue-3014	245	2	for	for	ADP
issue-3014	245	3	evaluating	evaluate	VERB
issue-3014	245	4	the	the	DET
issue-3014	245	5	planning	planning	NOUN
issue-3014	245	6	and	and	CCONJ
issue-3014	245	7	use	use	NOUN
issue-3014	245	8	of	of	ADP
issue-3014	245	9	budget	budget	NOUN
issue-3014	245	10	funds	fund	NOUN
issue-3014	245	11	.	.	PUNCT
issue-3014	246	1	available	available	ADJ
issue-3014	246	2	at	at	ADP
issue-3014	246	3	:	:	PUNCT
issue-3014	246	4	https://dspace.wunu.edu.ua/bitstream/316497/14411/1/тези_письменна_критерії%20оцінки%20	https://dspace.wunu.edu.ua/bitstream/316497/14411/1/тези_письменна_критерії%20оцінки%20	NOUN
issue-3014	246	5	планування%20та%20використання%20бюджетних%20коштів.pdf	планування%20та%20використання%20бюджетних%20коштів.pdf	NOUN
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issue-3014	246	7	,	,	PUNCT
issue-3014	246	8	n.	n.	PROPN
issue-3014	246	9	v.	v.	PROPN
issue-3014	247	1	(	(	PUNCT
issue-3014	247	2	2011	2011	NUM
issue-3014	247	3	)	)	PUNCT
issue-3014	247	4	.	.	PUNCT
issue-3014	248	1	responsibility	responsibility	NOUN
issue-3014	248	2	and	and	CCONJ
issue-3014	248	3	accountability	accountability	NOUN
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issue-3014	248	5	basic	basic	ADJ
issue-3014	248	6	elements	element	NOUN
issue-3014	248	7	of	of	ADP
issue-3014	248	8	the	the	DET
issue-3014	248	9	development	development	NOUN
issue-3014	248	10	of	of	ADP
issue-3014	248	11	state	state	NOUN
issue-3014	248	12	internal	internal	ADJ
issue-3014	248	13	control	control	NOUN
issue-3014	248	14	in	in	ADP
issue-3014	248	15	ukraine	ukraine	PROPN
issue-3014	248	16	.	.	PUNCT
issue-3014	249	1	naukovi	naukovi	PROPN
issue-3014	249	2	pratsi	pratsi	PROPN
issue-3014	249	3	ndfi	ndfi	PROPN
issue-3014	249	4	,	,	PUNCT
issue-3014	249	5	4	4	NUM
issue-3014	249	6	,	,	PUNCT
issue-3014	249	7	131–141	131–141	NUM
issue-3014	249	8	.	.	PUNCT
issue-3014	249	9	available	available	ADJ
issue-3014	249	10	at	at	ADP
issue-3014	249	11	:	:	PUNCT
issue-3014	249	12	https://npndfi.org.ua/docs/np_11_04_131	https://npndfi.org.ua/docs/np_11_04_131	PROPN
issue-3014	249	13	_	_	PROPN
issue-3014	249	14	uk.pdf	uk.pdf	PROPN
issue-3014	249	15	svirko	svirko	PROPN
issue-3014	249	16	,	,	PUNCT
issue-3014	249	17	s.	s.	PROPN
issue-3014	249	18	v.	v.	PROPN
issue-3014	249	19	,	,	PUNCT
issue-3014	249	20	dovhaliuk	dovhaliuk	NOUN
issue-3014	249	21	,	,	PUNCT
issue-3014	249	22	v.	v.	PROPN
issue-3014	249	23	v.	v.	CCONJ
issue-3014	249	24	,	,	PUNCT
issue-3014	249	25	&	&	CCONJ
issue-3014	249	26	trosteniuk	trosteniuk	PROPN
issue-3014	249	27	,	,	PUNCT
issue-3014	249	28	t.	t.	NOUN
issue-3014	249	29	m.	m.	NOUN
issue-3014	249	30	(	(	PUNCT
issue-3014	249	31	2024	2024	NUM
issue-3014	249	32	)	)	PUNCT
issue-3014	249	33	.	.	PUNCT
issue-3014	250	1	methodological	methodological	ADJ
issue-3014	250	2	model	model	NOUN
issue-3014	250	3	of	of	ADP
issue-3014	250	4	the	the	DET
issue-3014	250	5	budgetary	budgetary	ADJ
issue-3014	250	6	process	process	NOUN
issue-3014	250	7	of	of	ADP
issue-3014	250	8	the	the	DET
issue-3014	250	9	european	european	PROPN
issue-3014	250	10	union	union	PROPN
issue-3014	250	11	.	.	PUNCT
issue-3014	251	1	journal	journal	PROPN
issue-3014	251	2	of	of	ADP
issue-3014	251	3	european	european	PROPN
issue-3014	251	4	economy	economy	NOUN
issue-3014	251	5	,	,	PUNCT
issue-3014	251	6	1(107	1(107	NUM
issue-3014	251	7	)	)	PUNCT
issue-3014	251	8	,	,	PUNCT
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issue-3014	251	10	.	.	PUNCT
issue-3014	252	1	doi	doi	PROPN
issue-3014	252	2	:	:	PUNCT
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issue-3014	252	4	tkachenko	tkachenko	PROPN
issue-3014	252	5	,	,	PUNCT
issue-3014	252	6	o.	o.	PROPN
issue-3014	252	7	(	(	PUNCT
issue-3014	252	8	2024	2024	NUM
issue-3014	252	9	)	)	PUNCT
issue-3014	252	10	.	.	PUNCT
issue-3014	253	1	the	the	DET
issue-3014	253	2	financial	financial	ADJ
issue-3014	253	3	system	system	NOUN
issue-3014	253	4	of	of	ADP
issue-3014	253	5	the	the	DET
issue-3014	253	6	eu	eu	PROPN
issue-3014	253	7	:	:	PUNCT
issue-3014	253	8	electronic	electronic	ADJ
issue-3014	253	9	textbook	textbook	NOUN
issue-3014	253	10	.	.	PUNCT
issue-3014	254	1	available	available	ADJ
issue-3014	254	2	at	at	ADP
issue-3014	254	3	:	:	PUNCT
issue-3014	254	4	https://files.znu.edu.ua/	https://files.znu.edu.ua/	NOUN
issue-3014	254	5	files	file	NOUN
issue-3014	254	6	/	/	SYM
issue-3014	254	7	bibliobooks	bibliobook	NOUN
issue-3014	254	8	/	/	SYM
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issue-3014	254	10	u.s	u.s	PROPN
issue-3014	254	11	.	.	PROPN
issue-3014	254	12	government	government	NOUN
issue-3014	254	13	accountability	accountability	NOUN
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issue-3014	254	15	(	(	PUNCT
issue-3014	254	16	n.d	n.d	PROPN
issue-3014	254	17	.	.	PROPN
issue-3014	254	18	)	)	PUNCT
issue-3014	254	19	.	.	PUNCT
issue-3014	255	1	government	government	NOUN
issue-3014	255	2	accountability	accountability	NOUN
issue-3014	255	3	office	office	NOUN
issue-3014	255	4	(	(	PUNCT
issue-3014	255	5	gao	gao	PROPN
issue-3014	255	6	)	)	PUNCT
issue-3014	255	7	.	.	PUNCT
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issue-3014	256	2	.	.	PUNCT
issue-3014	257	1	available	available	ADJ
issue-3014	257	2	at	at	ADP
issue-3014	257	3	:	:	PUNCT
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issue-3014	257	5	the	the	DET
issue-3014	257	6	budget	budget	NOUN
issue-3014	257	7	code	code	NOUN
issue-3014	257	8	of	of	ADP
issue-3014	257	9	ukraine	ukraine	PROPN
issue-3014	257	10	verkhovna	verkhovna	VERB
issue-3014	257	11	rada	rada	PROPN
issue-3014	257	12	of	of	ADP
issue-3014	257	13	ukraine	ukraine	PROPN
issue-3014	257	14	(	(	PUNCT
issue-3014	257	15	2010	2010	NUM
issue-3014	257	16	)	)	PUNCT
issue-3014	257	17	.	.	PUNCT
issue-3014	258	1	no	no	INTJ
issue-3014	258	2	.	.	PUNCT
issue-3014	259	1	2456	2456	NUM
issue-3014	259	2	-	-	PUNCT
issue-3014	259	3	vi	vi	PROPN
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issue-3014	259	5	july	july	PROPN
issue-3014	259	6	8	8	NUM
issue-3014	259	7	,	,	PUNCT
issue-3014	259	8	2010	2010	NUM
issue-3014	259	9	(	(	PUNCT
issue-3014	259	10	the	the	DET
issue-3014	259	11	official	official	ADJ
issue-3014	259	12	bulletin	bulletin	NOUN
issue-3014	259	13	of	of	ADP
issue-3014	259	14	the	the	DET
issue-3014	259	15	verkhovna	verkhovna	NOUN
issue-3014	259	16	rada	rada	PROPN
issue-3014	259	17	of	of	ADP
issue-3014	259	18	ukraine	ukraine	PROPN
issue-3014	259	19	(	(	PUNCT
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issue-3014	259	21	)	)	PUNCT
issue-3014	259	22	,	,	PUNCT
issue-3014	259	23	2010	2010	NUM
issue-3014	259	24	,	,	PUNCT
issue-3014	259	25	no	no	INTJ
issue-3014	259	26	.	.	PUNCT
issue-3014	260	1	50–51	50–51	NUM
issue-3014	260	2	,	,	PUNCT
issue-3014	260	3	article	article	NOUN
issue-3014	260	4	572	572	NUM
issue-3014	260	5	)	)	PUNCT
issue-3014	260	6	.	.	PUNCT
issue-3014	261	1	available	available	ADJ
issue-3014	261	2	at	at	ADP
issue-3014	261	3	:	:	PUNCT
issue-3014	261	4	https://zakon.rada.gov.ua/	https://zakon.rada.gov.ua/	PROPN
issue-3014	261	5	laws	law	NOUN
issue-3014	261	6	/	/	SYM
issue-3014	261	7	show/2456	show/2456	NOUN
issue-3014	261	8	-	-	PUNCT
issue-3014	261	9	17#text	17#text	NUM
issue-3014	261	10	voronkova	voronkova	NOUN
issue-3014	261	11	,	,	PUNCT
issue-3014	261	12	t.	t.	PROPN
issue-3014	261	13	ye	ye	PROPN
issue-3014	261	14	.	.	PROPN
issue-3014	261	15	,	,	PUNCT
issue-3014	261	16	&	&	CCONJ
issue-3014	261	17	melnyk	melnyk	ADV
issue-3014	261	18	,	,	PUNCT
issue-3014	261	19	a.	a.	NOUN
issue-3014	261	20	o.	o.	NOUN
issue-3014	261	21	(	(	PUNCT
issue-3014	261	22	2020	2020	NUM
issue-3014	261	23	)	)	PUNCT
issue-3014	261	24	.	.	PUNCT
issue-3014	262	1	economic	economic	ADJ
issue-3014	262	2	content	content	NOUN
issue-3014	262	3	of	of	ADP
issue-3014	262	4	indicators	indicator	NOUN
issue-3014	262	5	of	of	ADP
issue-3014	262	6	efficiency	efficiency	NOUN
issue-3014	262	7	in	in	ADP
issue-3014	262	8	the	the	DET
issue-3014	262	9	use	use	NOUN
issue-3014	262	10	of	of	ADP
issue-3014	262	11	budget	budget	NOUN
issue-3014	262	12	funds	fund	NOUN
issue-3014	262	13	.	.	PUNCT
issue-3014	263	1	economy	economy	NOUN
issue-3014	263	2	and	and	CCONJ
issue-3014	263	3	the	the	DET
issue-3014	263	4	state	state	NOUN
issue-3014	263	5	,	,	PUNCT
issue-3014	263	6	(	(	PUNCT
issue-3014	263	7	11	11	NUM
issue-3014	263	8	)	)	PUNCT
issue-3014	263	9	,	,	PUNCT
issue-3014	263	10	84–87	84–87	NUM
issue-3014	263	11	.	.	PUNCT
issue-3014	264	1	doi	doi	NOUN
issue-3014	264	2	:	:	PUNCT
issue-3014	264	3	https://doi.org/10.32702/2306-6806.2020.11.84	https://doi.org/10.32702/2306-6806.2020.11.84	PRON
issue-3014	264	4	received	receive	VERB
issue-3014	264	5	on	on	ADP
issue-3014	264	6	:	:	PUNCT
issue-3014	264	7	09th	09th	ADJ
issue-3014	264	8	of	of	ADP
issue-3014	264	9	july	july	PROPN
issue-3014	264	10	,	,	PUNCT
issue-3014	264	11	2025	2025	NUM
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issue-3014	264	13	on	on	ADP
issue-3014	264	14	:	:	PUNCT
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issue-3014	264	16	of	of	ADP
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issue-3014	264	18	,	,	PUNCT
issue-3014	264	19	2025	2025	NUM
issue-3014	264	20	published	publish	VERB
issue-3014	264	21	on	on	ADP
issue-3014	264	22	:	:	PUNCT
issue-3014	264	23	24th	24th	NOUN
issue-3014	264	24	of	of	ADP
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issue-3014	264	26	,	,	PUNCT
issue-3014	264	27	2025	2025	NUM