id	sid	tid	token	lemma	pos
issue-363	1	1	baltic	baltic	PROPN
issue-363	1	2	journal	journal	PROPN
issue-363	1	3	of	of	ADP
issue-363	1	4	economic	economic	ADJ
issue-363	1	5	studies	study	NOUN
issue-363	1	6	293	293	NUM
issue-363	1	7	vol	vol	NOUN
issue-363	1	8	.	.	PUNCT
issue-363	2	1	4	4	NUM
issue-363	2	2	,	,	PUNCT
issue-363	2	3	no	no	INTJ
issue-363	2	4	.	.	NOUN
issue-363	2	5	1	1	NUM
issue-363	2	6	,	,	PUNCT
issue-363	2	7	2018	2018	NUM
issue-363	2	8	corresponding	correspond	VERB
issue-363	2	9	author	author	NOUN
issue-363	2	10	:	:	PUNCT
issue-363	2	11	1	1	NUM
issue-363	2	12	department	department	NOUN
issue-363	2	13	of	of	ADP
issue-363	2	14	administrative	administrative	ADJ
issue-363	2	15	,	,	PUNCT
issue-363	2	16	financial	financial	ADJ
issue-363	2	17	and	and	CCONJ
issue-363	2	18	information	information	NOUN
issue-363	2	19	law	law	NOUN
issue-363	2	20	,	,	PUNCT
issue-363	2	21	kyiv	kyiv	PROPN
issue-363	2	22	national	national	PROPN
issue-363	2	23	university	university	PROPN
issue-363	2	24	of	of	ADP
issue-363	2	25	trade	trade	NOUN
issue-363	2	26	and	and	CCONJ
issue-363	2	27	economics	economic	NOUN
issue-363	2	28	.	.	PUNCT
issue-363	3	1	e	e	X
issue-363	3	2	-	-	NOUN
issue-363	3	3	mail	mail	NOUN
issue-363	3	4	address	address	NOUN
issue-363	3	5	:	:	PUNCT
issue-363	3	6	pustovitjuly@gmail.com	pustovitjuly@gmail.com	X
issue-363	3	7	2	2	NUM
issue-363	3	8	department	department	NOUN
issue-363	3	9	of	of	ADP
issue-363	3	10	administrative	administrative	ADJ
issue-363	3	11	,	,	PUNCT
issue-363	3	12	financial	financial	ADJ
issue-363	3	13	and	and	CCONJ
issue-363	3	14	information	information	NOUN
issue-363	3	15	law	law	NOUN
issue-363	3	16	,	,	PUNCT
issue-363	3	17	kyiv	kyiv	PROPN
issue-363	3	18	national	national	PROPN
issue-363	3	19	university	university	PROPN
issue-363	3	20	of	of	ADP
issue-363	3	21	trade	trade	NOUN
issue-363	3	22	and	and	CCONJ
issue-363	3	23	economics	economic	NOUN
issue-363	3	24	.	.	PUNCT
issue-363	4	1	e	e	X
issue-363	4	2	-	-	NOUN
issue-363	4	3	mail	mail	NOUN
issue-363	4	4	address	address	NOUN
issue-363	4	5	:	:	PUNCT
issue-363	4	6	timashovv@bigmir.net	timashovv@bigmir.net	PROPN
issue-363	4	7	3	3	NUM
issue-363	4	8	department	department	NOUN
issue-363	4	9	of	of	ADP
issue-363	4	10	marketing	marketing	NOUN
issue-363	4	11	,	,	PUNCT
issue-363	4	12	national	national	ADJ
issue-363	4	13	university	university	PROPN
issue-363	4	14	of	of	ADP
issue-363	4	15	food	food	NOUN
issue-363	4	16	technologies	technology	NOUN
issue-363	4	17	.	.	PUNCT
issue-363	5	1	e	e	X
issue-363	5	2	-	-	NOUN
issue-363	5	3	mail	mail	NOUN
issue-363	5	4	address	address	NOUN
issue-363	5	5	:	:	PUNCT
issue-363	5	6	аlinaberger2016@gmail.com	аlinaberger2016@gmail.com	X
issue-363	5	7	doi	doi	NOUN
issue-363	5	8	:	:	PUNCT
issue-363	5	9	https://doi.org/10.30525/2256-0742/2018-4-1-293-303	https://doi.org/10.30525/2256-0742/2018-4-1-293-303	ADJ
issue-363	5	10	principles	principle	NOUN
issue-363	5	11	of	of	ADP
issue-363	5	12	state	state	NOUN
issue-363	5	13	financial	financial	ADJ
issue-363	5	14	control	control	NOUN
issue-363	5	15	of	of	ADP
issue-363	5	16	ukraine	ukraine	NOUN
issue-363	5	17	in	in	ADP
issue-363	5	18	the	the	DET
issue-363	5	19	conditions	condition	NOUN
issue-363	5	20	of	of	ADP
issue-363	5	21	european	european	ADJ
issue-363	5	22	integration	integration	PROPN
issue-363	5	23	yuliya	yuliya	PROPN
issue-363	5	24	pustovit1	pustovit1	PROPN
issue-363	5	25	,	,	PUNCT
issue-363	5	26	viktor	viktor	PROPN
issue-363	5	27	timashov2	timashov2	PROPN
issue-363	5	28	,	,	PUNCT
issue-363	5	29	kyiv	kyiv	PROPN
issue-363	5	30	national	national	PROPN
issue-363	5	31	university	university	PROPN
issue-363	5	32	of	of	ADP
issue-363	5	33	trade	trade	NOUN
issue-363	5	34	and	and	CCONJ
issue-363	5	35	economics	economic	NOUN
issue-363	5	36	,	,	PUNCT
issue-363	5	37	ukraine	ukraine	PROPN
issue-363	5	38	alina	alina	PROPN
issue-363	5	39	berher3	berher3	PROPN
issue-363	5	40	,	,	PUNCT
issue-363	5	41	national	national	ADJ
issue-363	5	42	university	university	PROPN
issue-363	5	43	of	of	ADP
issue-363	5	44	food	food	NOUN
issue-363	5	45	technologies	technology	NOUN
issue-363	5	46	,	,	PUNCT
issue-363	5	47	ukraine	ukraine	PROPN
issue-363	5	48	abstract	abstract	NOUN
issue-363	5	49	.	.	PUNCT
issue-363	6	1	the	the	DET
issue-363	6	2	purpose	purpose	NOUN
issue-363	6	3	of	of	ADP
issue-363	6	4	the	the	DET
issue-363	6	5	study	study	NOUN
issue-363	6	6	is	be	AUX
issue-363	6	7	an	an	DET
issue-363	6	8	improvement	improvement	NOUN
issue-363	6	9	of	of	ADP
issue-363	6	10	principles	principle	NOUN
issue-363	6	11	of	of	ADP
issue-363	6	12	state	state	NOUN
issue-363	6	13	financial	financial	ADJ
issue-363	6	14	control	control	NOUN
issue-363	6	15	of	of	ADP
issue-363	6	16	ukraine	ukraine	NOUN
issue-363	6	17	taking	take	VERB
issue-363	6	18	into	into	ADP
issue-363	6	19	account	account	NOUN
issue-363	6	20	european	european	ADJ
issue-363	6	21	advanced	advanced	ADJ
issue-363	6	22	experience	experience	NOUN
issue-363	6	23	.	.	PUNCT
issue-363	7	1	the	the	DET
issue-363	7	2	subject	subject	NOUN
issue-363	7	3	of	of	ADP
issue-363	7	4	the	the	DET
issue-363	7	5	research	research	NOUN
issue-363	7	6	is	be	AUX
issue-363	7	7	a	a	DET
issue-363	7	8	comparative	comparative	ADJ
issue-363	7	9	analysis	analysis	NOUN
issue-363	7	10	of	of	ADP
issue-363	7	11	financial	financial	ADJ
issue-363	7	12	control	control	NOUN
issue-363	7	13	principles	principle	NOUN
issue-363	7	14	and	and	CCONJ
issue-363	7	15	principles	principle	NOUN
issue-363	7	16	of	of	ADP
issue-363	7	17	state	state	NOUN
issue-363	7	18	financial	financial	ADJ
issue-363	7	19	control	control	NOUN
issue-363	7	20	of	of	ADP
issue-363	7	21	ukraine	ukraine	NOUN
issue-363	7	22	with	with	ADP
issue-363	7	23	the	the	DET
issue-363	7	24	international	international	ADJ
issue-363	7	25	principles	principle	NOUN
issue-363	7	26	of	of	ADP
issue-363	7	27	financial	financial	ADJ
issue-363	7	28	control	control	NOUN
issue-363	7	29	,	,	PUNCT
issue-363	7	30	envisaged	envisage	VERB
issue-363	7	31	at	at	ADP
issue-363	7	32	the	the	DET
issue-363	7	33	international	international	ADJ
issue-363	7	34	level	level	NOUN
issue-363	7	35	,	,	PUNCT
issue-363	7	36	and	and	CCONJ
issue-363	7	37	the	the	DET
issue-363	7	38	establishment	establishment	NOUN
issue-363	7	39	of	of	ADP
issue-363	7	40	the	the	DET
issue-363	7	41	expediency	expediency	NOUN
issue-363	7	42	of	of	ADP
issue-363	7	43	their	their	PRON
issue-363	7	44	implementation	implementation	NOUN
issue-363	7	45	in	in	ADP
issue-363	7	46	the	the	DET
issue-363	7	47	national	national	ADJ
issue-363	7	48	legislation	legislation	NOUN
issue-363	7	49	in	in	ADP
issue-363	7	50	connection	connection	NOUN
issue-363	7	51	with	with	ADP
issue-363	7	52	the	the	DET
issue-363	7	53	terms	term	NOUN
issue-363	7	54	of	of	ADP
issue-363	7	55	european	european	ADJ
issue-363	7	56	integration	integration	NOUN
issue-363	7	57	.	.	PUNCT
issue-363	8	1	the	the	DET
issue-363	8	2	methodological	methodological	ADJ
issue-363	8	3	background	background	NOUN
issue-363	8	4	of	of	ADP
issue-363	8	5	the	the	DET
issue-363	8	6	research	research	NOUN
issue-363	8	7	is	be	AUX
issue-363	8	8	the	the	DET
issue-363	8	9	combination	combination	NOUN
issue-363	8	10	of	of	ADP
issue-363	8	11	theoretical	theoretical	ADJ
issue-363	8	12	and	and	CCONJ
issue-363	8	13	scientific	scientific	ADJ
issue-363	8	14	methods	method	NOUN
issue-363	8	15	:	:	PUNCT
issue-363	8	16	analysis	analysis	NOUN
issue-363	8	17	,	,	PUNCT
issue-363	8	18	synthesis	synthesis	NOUN
issue-363	8	19	and	and	CCONJ
issue-363	8	20	comparison	comparison	NOUN
issue-363	8	21	,	,	PUNCT
issue-363	8	22	theoretical	theoretical	ADJ
issue-363	8	23	and	and	CCONJ
issue-363	8	24	logical	logical	ADJ
issue-363	8	25	generalization	generalization	NOUN
issue-363	8	26	.	.	PUNCT
issue-363	9	1	the	the	DET
issue-363	9	2	theoretical	theoretical	ADJ
issue-363	9	3	approaches	approach	NOUN
issue-363	9	4	are	be	AUX
issue-363	9	5	analysed	analyse	VERB
issue-363	9	6	according	accord	VERB
issue-363	9	7	to	to	ADP
issue-363	9	8	the	the	DET
issue-363	9	9	determination	determination	NOUN
issue-363	9	10	of	of	ADP
issue-363	9	11	conceptcategory	conceptcategory	NOUN
issue-363	9	12	of	of	ADP
issue-363	9	13	terms	term	NOUN
issue-363	9	14	:	:	PUNCT
issue-363	9	15	“	"	PUNCT
issue-363	9	16	principle	principle	NOUN
issue-363	9	17	of	of	ADP
issue-363	9	18	financial	financial	ADJ
issue-363	9	19	control	control	NOUN
issue-363	9	20	,	,	PUNCT
issue-363	9	21	”	"	PUNCT
issue-363	9	22	“	"	PUNCT
issue-363	9	23	principle	principle	NOUN
issue-363	9	24	of	of	ADP
issue-363	9	25	state	state	NOUN
issue-363	9	26	financial	financial	ADJ
issue-363	9	27	control	control	NOUN
issue-363	9	28	.	.	PUNCT
issue-363	9	29	”	"	PUNCT
issue-363	10	1	existed	exist	VERB
issue-363	10	2	principles	principle	NOUN
issue-363	10	3	of	of	ADP
issue-363	10	4	financial	financial	ADJ
issue-363	10	5	control	control	NOUN
issue-363	10	6	,	,	PUNCT
issue-363	10	7	principles	principle	NOUN
issue-363	10	8	of	of	ADP
issue-363	10	9	state	state	NOUN
issue-363	10	10	financial	financial	ADJ
issue-363	10	11	control	control	NOUN
issue-363	10	12	of	of	ADP
issue-363	10	13	ukraine	ukraine	NOUN
issue-363	10	14	,	,	PUNCT
issue-363	10	15	leading	lead	VERB
issue-363	10	16	principles	principle	NOUN
issue-363	10	17	of	of	ADP
issue-363	10	18	financial	financial	ADJ
issue-363	10	19	control	control	NOUN
issue-363	10	20	,	,	PUNCT
issue-363	10	21	what	what	PRON
issue-363	10	22	determined	determine	VERB
issue-363	10	23	in	in	ADP
issue-363	10	24	lima	lima	NOUN
issue-363	10	25	declarations	declaration	NOUN
issue-363	10	26	of	of	ADP
issue-363	10	27	guidance	guidance	NOUN
issue-363	10	28	on	on	ADP
issue-363	10	29	auditing	audit	VERB
issue-363	10	30	precepts	precept	NOUN
issue-363	10	31	,	,	PUNCT
issue-363	10	32	general	general	ADJ
issue-363	10	33	principles	principle	NOUN
issue-363	10	34	of	of	ADP
issue-363	10	35	supreme	supreme	ADJ
issue-363	10	36	bodies	body	NOUN
issue-363	10	37	of	of	ADP
issue-363	10	38	financial	financial	ADJ
issue-363	10	39	control	control	NOUN
issue-363	10	40	activity	activity	NOUN
issue-363	10	41	that	that	PRON
issue-363	10	42	are	be	AUX
issue-363	10	43	envisaged	envisage	VERB
issue-363	10	44	in	in	ADP
issue-363	10	45	declaration	declaration	NOUN
issue-363	10	46	about	about	ADP
issue-363	10	47	general	general	ADJ
issue-363	10	48	principles	principle	NOUN
issue-363	10	49	of	of	ADP
issue-363	10	50	supreme	supreme	ADJ
issue-363	10	51	bodies	body	NOUN
issue-363	10	52	of	of	ADP
issue-363	10	53	financial	financial	ADJ
issue-363	10	54	control	control	NOUN
issue-363	10	55	activity	activity	NOUN
issue-363	10	56	of	of	ADP
issue-363	10	57	states	state	NOUN
issue-363	10	58	-	-	PUNCT
issue-363	10	59	participants	participant	NOUN
issue-363	10	60	of	of	ADP
issue-363	10	61	cis	cis	NOUN
issue-363	10	62	are	be	AUX
issue-363	10	63	investigated	investigate	VERB
issue-363	10	64	.	.	PUNCT
issue-363	11	1	carrying	carry	VERB
issue-363	11	2	out	out	ADP
issue-363	11	3	the	the	DET
issue-363	11	4	analysis	analysis	NOUN
issue-363	11	5	of	of	ADP
issue-363	11	6	financial	financial	ADJ
issue-363	11	7	control	control	NOUN
issue-363	11	8	principles	principle	NOUN
issue-363	11	9	,	,	PUNCT
issue-363	11	10	principles	principle	NOUN
issue-363	11	11	of	of	ADP
issue-363	11	12	state	state	NOUN
issue-363	11	13	financial	financial	ADJ
issue-363	11	14	control	control	NOUN
issue-363	11	15	of	of	ADP
issue-363	11	16	ukraine	ukraine	NOUN
issue-363	11	17	,	,	PUNCT
issue-363	11	18	and	and	CCONJ
issue-363	11	19	international	international	ADJ
issue-363	11	20	principles	principle	NOUN
issue-363	11	21	of	of	ADP
issue-363	11	22	financial	financial	ADJ
issue-363	11	23	control	control	NOUN
issue-363	11	24	,	,	PUNCT
issue-363	11	25	we	we	PRON
issue-363	11	26	reached	reach	VERB
issue-363	11	27	a	a	DET
issue-363	11	28	conclusion	conclusion	NOUN
issue-363	11	29	that	that	SCONJ
issue-363	11	30	basic	basic	ADJ
issue-363	11	31	principles	principle	NOUN
issue-363	11	32	(	(	PUNCT
issue-363	11	33	principles	principle	NOUN
issue-363	11	34	of	of	ADP
issue-363	11	35	legality	legality	NOUN
issue-363	11	36	,	,	PUNCT
issue-363	11	37	independence	independence	NOUN
issue-363	11	38	,	,	PUNCT
issue-363	11	39	objectivity	objectivity	NOUN
issue-363	11	40	,	,	PUNCT
issue-363	11	41	impartiality	impartiality	NOUN
issue-363	11	42	,	,	PUNCT
issue-363	11	43	publicity	publicity	NOUN
issue-363	11	44	,	,	PUNCT
issue-363	11	45	neutrality	neutrality	NOUN
issue-363	11	46	)	)	PUNCT
issue-363	11	47	are	be	AUX
issue-363	11	48	already	already	ADV
issue-363	11	49	normatively	normatively	ADV
issue-363	11	50	envisaged	envisage	VERB
issue-363	11	51	.	.	PUNCT
issue-363	12	1	there	there	PRON
issue-363	12	2	is	be	VERB
issue-363	12	3	the	the	DET
issue-363	12	4	part	part	NOUN
issue-363	12	5	of	of	ADP
issue-363	12	6	international	international	ADJ
issue-363	12	7	principles	principle	NOUN
issue-363	12	8	(	(	PUNCT
issue-363	12	9	principle	principle	NOUN
issue-363	12	10	of	of	ADP
issue-363	12	11	competence	competence	NOUN
issue-363	12	12	,	,	PUNCT
issue-363	12	13	publicity	publicity	NOUN
issue-363	12	14	,	,	PUNCT
issue-363	12	15	efficiency	efficiency	NOUN
issue-363	12	16	,	,	PUNCT
issue-363	12	17	well	well	ADV
issue-363	12	18	-	-	PUNCT
issue-363	12	19	proven	prove	VERB
issue-363	12	20	,	,	PUNCT
issue-363	12	21	observance	observance	NOUN
issue-363	12	22	of	of	ADP
issue-363	12	23	professional	professional	ADJ
issue-363	12	24	ethics	ethic	NOUN
issue-363	12	25	,	,	PUNCT
issue-363	12	26	violation	violation	NOUN
issue-363	12	27	prevention	prevention	NOUN
issue-363	12	28	,	,	PUNCT
issue-363	12	29	obligatory	obligatory	NOUN
issue-363	12	30	of	of	ADP
issue-363	12	31	responsibility	responsibility	NOUN
issue-363	12	32	offensive	offensive	ADJ
issue-363	12	33	for	for	ADP
issue-363	12	34	the	the	DET
issue-363	12	35	accomplished	accomplished	ADJ
issue-363	12	36	violations	violation	NOUN
issue-363	12	37	of	of	ADP
issue-363	12	38	financial	financial	ADJ
issue-363	12	39	discipline	discipline	NOUN
issue-363	12	40	)	)	PUNCT
issue-363	12	41	that	that	PRON
issue-363	12	42	does	do	AUX
issue-363	12	43	n’t	not	PART
issue-363	12	44	have	have	VERB
issue-363	12	45	the	the	DET
issue-363	12	46	normative	normative	ADJ
issue-363	12	47	consolidation	consolidation	NOUN
issue-363	12	48	in	in	ADP
issue-363	12	49	laws	law	NOUN
issue-363	12	50	and	and	CCONJ
issue-363	12	51	regulations	regulation	NOUN
issue-363	12	52	of	of	ADP
issue-363	12	53	ukraine	ukraine	NOUN
issue-363	12	54	.	.	PUNCT
issue-363	13	1	international	international	ADJ
issue-363	13	2	principles	principle	NOUN
issue-363	13	3	of	of	ADP
issue-363	13	4	financial	financial	ADJ
issue-363	13	5	control	control	NOUN
issue-363	13	6	are	be	AUX
issue-363	13	7	partly	partly	ADV
issue-363	13	8	marked	mark	VERB
issue-363	13	9	in	in	ADP
issue-363	13	10	the	the	DET
issue-363	13	11	scientific	scientific	ADJ
issue-363	13	12	literature	literature	NOUN
issue-363	13	13	of	of	ADP
issue-363	13	14	ukraine	ukraine	NOUN
issue-363	13	15	,	,	PUNCT
issue-363	13	16	but	but	CCONJ
issue-363	13	17	it	it	PRON
issue-363	13	18	not	not	PART
issue-363	13	19	enough	enough	ADV
issue-363	13	20	in	in	ADP
issue-363	13	21	order	order	NOUN
issue-363	13	22	that	that	SCONJ
issue-363	13	23	they	they	PRON
issue-363	13	24	become	become	VERB
issue-363	13	25	leading	leading	ADJ
issue-363	13	26	ideas	idea	NOUN
issue-363	13	27	,	,	PUNCT
issue-363	13	28	the	the	DET
issue-363	13	29	fundamental	fundamental	ADJ
issue-363	13	30	basis	basis	NOUN
issue-363	13	31	of	of	ADP
issue-363	13	32	the	the	DET
issue-363	13	33	financial	financial	ADJ
issue-363	13	34	control	control	NOUN
issue-363	13	35	system	system	NOUN
issue-363	13	36	development	development	NOUN
issue-363	13	37	of	of	ADP
issue-363	13	38	european	european	PROPN
issue-363	13	39	standard	standard	PROPN
issue-363	13	40	in	in	ADP
issue-363	13	41	ukraine	ukraine	PROPN
issue-363	13	42	.	.	PUNCT
issue-363	14	1	conclusions	conclusion	NOUN
issue-363	14	2	.	.	PUNCT
issue-363	15	1	it	it	PRON
issue-363	15	2	is	be	AUX
issue-363	15	3	suggested	suggest	VERB
issue-363	15	4	to	to	PART
issue-363	15	5	improve	improve	VERB
issue-363	15	6	the	the	DET
issue-363	15	7	statutory	statutory	ADJ
issue-363	15	8	provision	provision	NOUN
issue-363	15	9	of	of	ADP
issue-363	15	10	state	state	NOUN
issue-363	15	11	financial	financial	ADJ
issue-363	15	12	control	control	NOUN
issue-363	15	13	:	:	PUNCT
issue-363	15	14	to	to	PART
issue-363	15	15	manage	manage	VERB
issue-363	15	16	further	further	ADJ
issue-363	15	17	development	development	NOUN
issue-363	15	18	of	of	ADP
issue-363	15	19	conceptual	conceptual	ADJ
issue-363	15	20	bases	basis	NOUN
issue-363	15	21	of	of	ADP
issue-363	15	22	the	the	DET
issue-363	15	23	system	system	NOUN
issue-363	15	24	of	of	ADP
issue-363	15	25	state	state	NOUN
issue-363	15	26	financial	financial	ADJ
issue-363	15	27	control	control	NOUN
issue-363	15	28	principles	principle	NOUN
issue-363	15	29	,	,	PUNCT
issue-363	15	30	their	their	PRON
issue-363	15	31	classification	classification	NOUN
issue-363	15	32	;	;	PUNCT
issue-363	15	33	in	in	ADP
issue-363	15	34	branch	branch	NOUN
issue-363	15	35	legislation	legislation	NOUN
issue-363	15	36	,	,	PUNCT
issue-363	15	37	to	to	PART
issue-363	15	38	specify	specify	VERB
issue-363	15	39	principles	principle	NOUN
issue-363	15	40	of	of	ADP
issue-363	15	41	state	state	NOUN
issue-363	15	42	financial	financial	ADJ
issue-363	15	43	control	control	NOUN
issue-363	15	44	in	in	ADP
issue-363	15	45	accordance	accordance	NOUN
issue-363	15	46	with	with	ADP
issue-363	15	47	their	their	PRON
issue-363	15	48	kinds	kind	NOUN
issue-363	15	49	;	;	PUNCT
issue-363	15	50	to	to	PART
issue-363	15	51	complement	complement	VERB
issue-363	15	52	the	the	DET
issue-363	15	53	law	law	NOUN
issue-363	15	54	of	of	ADP
issue-363	15	55	ukraine	ukraine	NOUN
issue-363	15	56	“	"	PUNCT
issue-363	15	57	on	on	ADP
issue-363	15	58	basic	basic	ADJ
issue-363	15	59	principles	principle	NOUN
issue-363	15	60	of	of	ADP
issue-363	15	61	state	state	NOUN
issue-363	15	62	financial	financial	ADJ
issue-363	15	63	control	control	NOUN
issue-363	15	64	realization	realization	NOUN
issue-363	15	65	in	in	ADP
issue-363	15	66	ukraine	ukraine	NOUN
issue-363	15	67	.	.	PUNCT
issue-363	15	68	”	"	PUNCT
issue-363	16	1	the	the	DET
issue-363	16	2	list	list	NOUN
issue-363	16	3	of	of	ADP
issue-363	16	4	realization	realization	NOUN
issue-363	16	5	principles	principle	NOUN
issue-363	16	6	of	of	ADP
issue-363	16	7	state	state	NOUN
issue-363	16	8	financial	financial	ADJ
issue-363	16	9	control	control	NOUN
issue-363	16	10	in	in	ADP
issue-363	16	11	ukraine	ukraine	NOUN
issue-363	16	12	that	that	PRON
issue-363	16	13	will	will	AUX
issue-363	16	14	become	become	VERB
issue-363	16	15	one	one	NUM
issue-363	16	16	of	of	ADP
issue-363	16	17	the	the	DET
issue-363	16	18	meaningful	meaningful	ADJ
issue-363	16	19	steps	step	NOUN
issue-363	16	20	on	on	ADP
issue-363	16	21	the	the	DET
issue-363	16	22	way	way	NOUN
issue-363	16	23	of	of	ADP
issue-363	16	24	european	european	ADJ
issue-363	16	25	integration	integration	NOUN
issue-363	16	26	of	of	ADP
issue-363	16	27	ukraine	ukraine	NOUN
issue-363	16	28	to	to	ADP
issue-363	16	29	the	the	DET
issue-363	16	30	european	european	PROPN
issue-363	16	31	union	union	PROPN
issue-363	16	32	is	be	AUX
issue-363	16	33	envisaged	envisage	VERB
issue-363	16	34	.	.	PUNCT
issue-363	17	1	key	key	ADJ
issue-363	17	2	words	word	NOUN
issue-363	17	3	:	:	PUNCT
issue-363	17	4	control	control	NOUN
issue-363	17	5	,	,	PUNCT
issue-363	17	6	financial	financial	ADJ
issue-363	17	7	control	control	NOUN
issue-363	17	8	,	,	PUNCT
issue-363	17	9	state	state	NOUN
issue-363	17	10	financial	financial	ADJ
issue-363	17	11	control	control	NOUN
issue-363	17	12	,	,	PUNCT
issue-363	17	13	principles	principle	NOUN
issue-363	17	14	of	of	ADP
issue-363	17	15	financial	financial	ADJ
issue-363	17	16	control	control	NOUN
issue-363	17	17	,	,	PUNCT
issue-363	17	18	principles	principle	NOUN
issue-363	17	19	of	of	ADP
issue-363	17	20	state	state	NOUN
issue-363	17	21	financial	financial	ADJ
issue-363	17	22	control	control	NOUN
issue-363	17	23	.	.	PUNCT
issue-363	18	1	jel	jel	PROPN
issue-363	18	2	classification	classification	NOUN
issue-363	18	3	:	:	PUNCT
issue-363	18	4	g28	g28	NOUN
issue-363	18	5	,	,	PUNCT
issue-363	18	6	g29	g29	VERB
issue-363	18	7	1	1	NUM
issue-363	18	8	.	.	PUNCT
issue-363	19	1	introduction	introduction	NOUN
issue-363	19	2	the	the	DET
issue-363	19	3	current	current	ADJ
issue-363	19	4	economic	economic	ADJ
issue-363	19	5	relations	relation	NOUN
issue-363	19	6	development	development	NOUN
issue-363	19	7	in	in	ADP
issue-363	19	8	ukraine	ukraine	NOUN
issue-363	19	9	,	,	PUNCT
issue-363	19	10	the	the	DET
issue-363	19	11	improvement	improvement	NOUN
issue-363	19	12	of	of	ADP
issue-363	19	13	management	management	NOUN
issue-363	19	14	processes	process	NOUN
issue-363	19	15	requires	require	VERB
issue-363	19	16	scientific	scientific	ADJ
issue-363	19	17	analysis	analysis	NOUN
issue-363	19	18	of	of	ADP
issue-363	19	19	transformations	transformation	NOUN
issue-363	19	20	,	,	PUNCT
issue-363	19	21	understanding	understanding	NOUN
issue-363	19	22	and	and	CCONJ
issue-363	19	23	recognizing	recognizing	NOUN
issue-363	19	24	of	of	ADP
issue-363	19	25	the	the	DET
issue-363	19	26	organizational	organizational	ADJ
issue-363	19	27	and	and	CCONJ
issue-363	19	28	economic	economic	ADJ
issue-363	19	29	mechanisms	mechanism	NOUN
issue-363	19	30	used	use	VERB
issue-363	19	31	by	by	ADP
issue-363	19	32	the	the	DET
issue-363	19	33	state	state	NOUN
issue-363	19	34	during	during	ADP
issue-363	19	35	its	its	PRON
issue-363	19	36	core	core	NOUN
issue-363	19	37	functions	function	NOUN
issue-363	19	38	.	.	PUNCT
issue-363	20	1	significant	significant	ADJ
issue-363	20	2	violations	violation	NOUN
issue-363	20	3	of	of	ADP
issue-363	20	4	budget	budget	NOUN
issue-363	20	5	legislation	legislation	NOUN
issue-363	20	6	and	and	CCONJ
issue-363	20	7	inefficient	inefficient	ADJ
issue-363	20	8	use	use	NOUN
issue-363	20	9	of	of	ADP
issue-363	20	10	budget	budget	NOUN
issue-363	20	11	resources	resource	NOUN
issue-363	20	12	by	by	ADP
issue-363	20	13	the	the	DET
issue-363	20	14	state	state	NOUN
issue-363	20	15	authorities	authority	NOUN
issue-363	20	16	and	and	CCONJ
issue-363	20	17	bodies	body	NOUN
issue-363	20	18	of	of	ADP
issue-363	20	19	local	local	ADJ
issue-363	20	20	self	self	NOUN
issue-363	20	21	-	-	PUNCT
issue-363	20	22	government	government	NOUN
issue-363	20	23	,	,	PUNCT
issue-363	20	24	shadow	shadow	NOUN
issue-363	20	25	economy	economy	NOUN
issue-363	20	26	,	,	PUNCT
issue-363	20	27	baltic	baltic	ADJ
issue-363	20	28	journal	journal	PROPN
issue-363	20	29	of	of	ADP
issue-363	20	30	economic	economic	ADJ
issue-363	20	31	studies	study	NOUN
issue-363	20	32	294	294	NUM
issue-363	20	33	vol	vol	NOUN
issue-363	20	34	.	.	PROPN
issue-363	21	1	4	4	NUM
issue-363	21	2	,	,	PUNCT
issue-363	21	3	no	no	INTJ
issue-363	21	4	.	.	NOUN
issue-363	21	5	1	1	NUM
issue-363	21	6	,	,	PUNCT
issue-363	21	7	2018	2018	NUM
issue-363	21	8	macroeconomic	macroeconomic	ADJ
issue-363	21	9	instability	instability	NOUN
issue-363	21	10	,	,	PUNCT
issue-363	21	11	poor	poor	ADJ
issue-363	21	12	business	business	NOUN
issue-363	21	13	climate	climate	NOUN
issue-363	21	14	,	,	PUNCT
issue-363	21	15	low	low	ADJ
issue-363	21	16	productivity	productivity	NOUN
issue-363	21	17	and	and	CCONJ
issue-363	21	18	international	international	ADJ
issue-363	21	19	competitiveness	competitiveness	NOUN
issue-363	21	20	,	,	PUNCT
issue-363	21	21	lack	lack	NOUN
issue-363	21	22	of	of	ADP
issue-363	21	23	investments	investment	NOUN
issue-363	21	24	are	be	AUX
issue-363	21	25	priority	priority	NOUN
issue-363	21	26	problems	problem	NOUN
issue-363	21	27	that	that	PRON
issue-363	21	28	hinder	hinder	VERB
issue-363	21	29	the	the	DET
issue-363	21	30	country	country	NOUN
issue-363	21	31	’s	’s	PART
issue-363	21	32	economic	economic	ADJ
issue-363	21	33	growth	growth	NOUN
issue-363	21	34	.	.	PUNCT
issue-363	22	1	to	to	PART
issue-363	22	2	overcome	overcome	VERB
issue-363	22	3	these	these	DET
issue-363	22	4	problems	problem	NOUN
issue-363	22	5	,	,	PUNCT
issue-363	22	6	the	the	DET
issue-363	22	7	government	government	NOUN
issue-363	22	8	of	of	ADP
issue-363	22	9	ukraine	ukraine	NOUN
issue-363	22	10	should	should	AUX
issue-363	22	11	follow	follow	VERB
issue-363	22	12	a	a	DET
issue-363	22	13	single	single	ADJ
issue-363	22	14	concept	concept	NOUN
issue-363	22	15	in	in	ADP
issue-363	22	16	its	its	PRON
issue-363	22	17	work	work	NOUN
issue-363	22	18	.	.	PUNCT
issue-363	23	1	the	the	DET
issue-363	23	2	initial	initial	ADJ
issue-363	23	3	step	step	NOUN
issue-363	23	4	in	in	ADP
issue-363	23	5	the	the	DET
issue-363	23	6	system	system	NOUN
issue-363	23	7	work	work	NOUN
issue-363	23	8	of	of	ADP
issue-363	23	9	the	the	DET
issue-363	23	10	government	government	NOUN
issue-363	23	11	was	be	AUX
issue-363	23	12	the	the	DET
issue-363	23	13	development	development	NOUN
issue-363	23	14	and	and	CCONJ
issue-363	23	15	approval	approval	NOUN
issue-363	23	16	of	of	ADP
issue-363	23	17	the	the	DET
issue-363	23	18	government	government	NOUN
issue-363	23	19	’s	’s	PART
issue-363	23	20	priority	priority	NOUN
issue-363	23	21	action	action	NOUN
issue-363	23	22	plan	plan	NOUN
issue-363	23	23	for	for	ADP
issue-363	23	24	2016	2016	NUM
issue-363	23	25	,	,	PUNCT
issue-363	23	26	aimed	aim	VERB
issue-363	23	27	at	at	ADP
issue-363	23	28	ensuring	ensure	VERB
issue-363	23	29	an	an	DET
issue-363	23	30	increase	increase	NOUN
issue-363	23	31	in	in	ADP
issue-363	23	32	the	the	DET
issue-363	23	33	standard	standard	NOUN
issue-363	23	34	of	of	ADP
issue-363	23	35	citizens	citizen	NOUN
issue-363	23	36	life	life	NOUN
issue-363	23	37	and	and	CCONJ
issue-363	23	38	,	,	PUNCT
issue-363	23	39	as	as	ADP
issue-363	23	40	a	a	DET
issue-363	23	41	result	result	NOUN
issue-363	23	42	,	,	PUNCT
issue-363	23	43	the	the	DET
issue-363	23	44	sustainable	sustainable	ADJ
issue-363	23	45	economic	economic	ADJ
issue-363	23	46	development	development	NOUN
issue-363	23	47	of	of	ADP
issue-363	23	48	society	society	NOUN
issue-363	23	49	(	(	PUNCT
issue-363	23	50	order	order	NOUN
issue-363	23	51	of	of	ADP
issue-363	23	52	the	the	DET
issue-363	23	53	cabinet	cabinet	NOUN
issue-363	23	54	of	of	ADP
issue-363	23	55	ministers	minister	NOUN
issue-363	23	56	of	of	ADP
issue-363	23	57	ukraine	ukraine	NOUN
issue-363	23	58	,	,	PUNCT
issue-363	23	59	2016	2016	NUM
issue-363	23	60	)	)	PUNCT
issue-363	23	61	.	.	PUNCT
issue-363	24	1	subsequently	subsequently	ADV
issue-363	24	2	,	,	PUNCT
issue-363	24	3	government	government	NOUN
issue-363	24	4	’s	’s	PART
issue-363	24	5	priority	priority	NOUN
issue-363	24	6	action	action	NOUN
issue-363	24	7	plan	plan	NOUN
issue-363	24	8	for	for	ADP
issue-363	24	9	2017	2017	NUM
issue-363	24	10	was	be	AUX
issue-363	24	11	approved	approve	VERB
issue-363	24	12	.	.	PUNCT
issue-363	25	1	the	the	DET
issue-363	25	2	reform	reform	NOUN
issue-363	25	3	of	of	ADP
issue-363	25	4	the	the	DET
issue-363	25	5	public	public	ADJ
issue-363	25	6	finance	finance	NOUN
issue-363	25	7	management	management	NOUN
issue-363	25	8	system	system	NOUN
issue-363	25	9	has	have	AUX
issue-363	25	10	been	be	AUX
issue-363	25	11	initiated	initiate	VERB
issue-363	25	12	,	,	PUNCT
issue-363	25	13	which	which	PRON
issue-363	25	14	will	will	AUX
issue-363	25	15	help	help	VERB
issue-363	25	16	to	to	PART
issue-363	25	17	prevent	prevent	VERB
issue-363	25	18	a	a	DET
issue-363	25	19	crisis	crisis	NOUN
issue-363	25	20	in	in	ADP
issue-363	25	21	the	the	DET
issue-363	25	22	future	future	NOUN
issue-363	25	23	.	.	PUNCT
issue-363	26	1	ukraine	ukraine	PROPN
issue-363	26	2	’s	’s	PART
issue-363	26	3	cabinet	cabinet	PROPN
issue-363	26	4	of	of	ADP
issue-363	26	5	ministers	minister	NOUN
issue-363	26	6	approved	approve	VERB
issue-363	26	7	a	a	DET
issue-363	26	8	public	public	ADJ
issue-363	26	9	administration	administration	NOUN
issue-363	26	10	reform	reform	NOUN
issue-363	26	11	strategy	strategy	NOUN
issue-363	26	12	for	for	ADP
issue-363	26	13	2016‒2020	2016‒2020	NUM
issue-363	26	14	and	and	CCONJ
issue-363	26	15	the	the	DET
issue-363	26	16	plan	plan	NOUN
issue-363	26	17	of	of	ADP
issue-363	26	18	its	its	PRON
issue-363	26	19	implementation	implementation	NOUN
issue-363	26	20	.	.	PUNCT
issue-363	27	1	the	the	DET
issue-363	27	2	strategy	strategy	NOUN
issue-363	27	3	envisages	envisage	VERB
issue-363	27	4	short	short	ADJ
issue-363	27	5	-	-	PUNCT
issue-363	27	6	term	term	NOUN
issue-363	27	7	and	and	CCONJ
issue-363	27	8	long	long	ADJ
issue-363	27	9	-	-	PUNCT
issue-363	27	10	term	term	NOUN
issue-363	27	11	tasks	task	NOUN
issue-363	27	12	.	.	PUNCT
issue-363	28	1	the	the	DET
issue-363	28	2	concept	concept	NOUN
issue-363	28	3	determines	determine	VERB
issue-363	28	4	the	the	DET
issue-363	28	5	field	field	NOUN
issue-363	28	6	for	for	ADP
issue-363	28	7	reforming	reform	VERB
issue-363	28	8	public	public	ADJ
issue-363	28	9	administration	administration	NOUN
issue-363	28	10	and	and	CCONJ
issue-363	28	11	the	the	DET
issue-363	28	12	key	key	ADJ
issue-363	28	13	principles	principle	NOUN
issue-363	28	14	of	of	ADP
issue-363	28	15	the	the	DET
issue-363	28	16	reform	reform	NOUN
issue-363	28	17	.	.	PUNCT
issue-363	29	1	the	the	DET
issue-363	29	2	concept	concept	NOUN
issue-363	29	3	has	have	AUX
issue-363	29	4	been	be	AUX
issue-363	29	5	approved	approve	VERB
issue-363	29	6	by	by	ADP
issue-363	29	7	the	the	DET
issue-363	29	8	european	european	PROPN
issue-363	29	9	union	union	PROPN
issue-363	29	10	(	(	PUNCT
issue-363	29	11	eu	eu	PROPN
issue-363	29	12	)	)	PUNCT
issue-363	29	13	.	.	PUNCT
issue-363	30	1	the	the	DET
issue-363	30	2	eu	eu	PROPN
issue-363	30	3	is	be	AUX
issue-363	30	4	ready	ready	ADJ
issue-363	30	5	to	to	PART
issue-363	30	6	provide	provide	VERB
issue-363	30	7	assistance	assistance	NOUN
issue-363	30	8	to	to	ADP
issue-363	30	9	ukraine	ukraine	NOUN
issue-363	30	10	in	in	ADP
issue-363	30	11	its	its	PRON
issue-363	30	12	implementation	implementation	NOUN
issue-363	30	13	.	.	PUNCT
issue-363	31	1	the	the	DET
issue-363	31	2	document	document	NOUN
issue-363	31	3	touches	touch	VERB
issue-363	31	4	only	only	ADV
issue-363	31	5	the	the	DET
issue-363	31	6	issues	issue	NOUN
issue-363	31	7	of	of	ADP
issue-363	31	8	operation	operation	NOUN
issue-363	31	9	of	of	ADP
issue-363	31	10	central	central	ADJ
issue-363	31	11	executive	executive	ADJ
issue-363	31	12	power	power	NOUN
issue-363	31	13	branch	branch	NOUN
issue-363	31	14	and	and	CCONJ
issue-363	31	15	local	local	ADJ
issue-363	31	16	public	public	ADJ
issue-363	31	17	administrations	administration	NOUN
issue-363	31	18	in	in	ADP
issue-363	31	19	part	part	NOUN
issue-363	31	20	of	of	ADP
issue-363	31	21	civil	civil	ADJ
issue-363	31	22	service	service	NOUN
issue-363	31	23	.	.	PUNCT
issue-363	32	1	it	it	PRON
issue-363	32	2	does	do	AUX
issue-363	32	3	not	not	PART
issue-363	32	4	touch	touch	VERB
issue-363	32	5	local	local	ADJ
issue-363	32	6	self	self	NOUN
issue-363	32	7	-	-	PUNCT
issue-363	32	8	government	government	NOUN
issue-363	32	9	agencies	agency	NOUN
issue-363	32	10	.	.	PUNCT
issue-363	33	1	the	the	DET
issue-363	33	2	strategy	strategy	NOUN
issue-363	33	3	foresees	foresee	VERB
issue-363	33	4	the	the	DET
issue-363	33	5	necessity	necessity	NOUN
issue-363	33	6	of	of	ADP
issue-363	33	7	its	its	PRON
issue-363	33	8	regular	regular	ADJ
issue-363	33	9	revision	revision	NOUN
issue-363	33	10	,	,	PUNCT
issue-363	33	11	taking	take	VERB
issue-363	33	12	into	into	ADP
issue-363	33	13	account	account	NOUN
issue-363	33	14	the	the	DET
issue-363	33	15	results	result	NOUN
issue-363	33	16	of	of	ADP
issue-363	33	17	its	its	PRON
issue-363	33	18	implementation	implementation	NOUN
issue-363	33	19	.	.	PUNCT
issue-363	34	1	improving	improve	VERB
issue-363	34	2	the	the	DET
issue-363	34	3	well	well	ADV
issue-363	34	4	-	-	PUNCT
issue-363	34	5	being	being	NOUN
issue-363	34	6	of	of	ADP
issue-363	34	7	citizens	citizen	NOUN
issue-363	34	8	has	have	AUX
issue-363	34	9	become	become	VERB
issue-363	34	10	the	the	DET
issue-363	34	11	main	main	ADJ
issue-363	34	12	goal	goal	NOUN
issue-363	34	13	of	of	ADP
issue-363	34	14	the	the	DET
issue-363	34	15	government	government	NOUN
issue-363	34	16	.	.	PUNCT
issue-363	35	1	the	the	DET
issue-363	35	2	minimum	minimum	ADJ
issue-363	35	3	wage	wage	NOUN
issue-363	35	4	has	have	AUX
issue-363	35	5	been	be	AUX
issue-363	35	6	increased	increase	VERB
issue-363	35	7	by	by	ADP
issue-363	35	8	16.1	16.1	NUM
issue-363	35	9	percent	percent	NOUN
issue-363	35	10	since	since	SCONJ
issue-363	35	11	january	january	PROPN
issue-363	35	12	2016	2016	NUM
issue-363	35	13	.	.	PUNCT
issue-363	36	1	from	from	ADP
issue-363	36	2	january	january	PROPN
issue-363	36	3	1	1	NUM
issue-363	36	4	,	,	PUNCT
issue-363	36	5	2017	2017	NUM
issue-363	36	6	,	,	PUNCT
issue-363	36	7	the	the	DET
issue-363	36	8	minimum	minimum	NOUN
issue-363	36	9	wage	wage	NOUN
issue-363	36	10	has	have	AUX
issue-363	36	11	been	be	AUX
issue-363	36	12	increased	increase	VERB
issue-363	36	13	twice	twice	ADV
issue-363	36	14	.	.	PUNCT
issue-363	37	1	in	in	ADP
issue-363	37	2	the	the	DET
issue-363	37	3	medium	medium	ADJ
issue-363	37	4	-	-	PUNCT
issue-363	37	5	term	term	NOUN
issue-363	37	6	perspective	perspective	NOUN
issue-363	37	7	to	to	PART
issue-363	37	8	implement	implement	VERB
issue-363	37	9	priority	priority	NOUN
issue-363	37	10	to	to	ADP
issue-363	37	11	reform	reform	NOUN
issue-363	37	12	and	and	CCONJ
issue-363	37	13	the	the	DET
issue-363	37	14	creation	creation	NOUN
issue-363	37	15	of	of	ADP
issue-363	37	16	an	an	DET
issue-363	37	17	efficient	efficient	ADJ
issue-363	37	18	and	and	CCONJ
issue-363	37	19	high	high	ADJ
issue-363	37	20	-	-	PUNCT
issue-363	37	21	quality	quality	NOUN
issue-363	37	22	system	system	NOUN
issue-363	37	23	of	of	ADP
issue-363	37	24	public	public	ADJ
issue-363	37	25	financial	financial	ADJ
issue-363	37	26	control	control	NOUN
issue-363	37	27	activities	activity	NOUN
issue-363	37	28	planned	plan	VERB
issue-363	37	29	,	,	PUNCT
issue-363	37	30	including	include	VERB
issue-363	37	31	the	the	PRON
issue-363	37	32	:	:	PUNCT
issue-363	37	33	‒	‒	NOUN
issue-363	37	34	carrying	carry	VERB
issue-363	37	35	out	out	ADP
issue-363	37	36	tasks	task	NOUN
issue-363	37	37	,	,	PUNCT
issue-363	37	38	defined	define	VERB
issue-363	37	39	in	in	ADP
issue-363	37	40	the	the	DET
issue-363	37	41	strategy	strategy	NOUN
issue-363	37	42	for	for	ADP
issue-363	37	43	system	system	NOUN
issue-363	37	44	reforming	reform	VERB
issue-363	37	45	of	of	ADP
issue-363	37	46	public	public	ADJ
issue-363	37	47	finance	finance	NOUN
issue-363	37	48	management	management	NOUN
issue-363	37	49	for	for	ADP
issue-363	37	50	2017‒2020	2017‒2020	NUM
issue-363	37	51	years	year	NOUN
issue-363	37	52	,	,	PUNCT
issue-363	37	53	approved	approve	VERB
issue-363	37	54	by	by	ADP
issue-363	37	55	the	the	DET
issue-363	37	56	regulation	regulation	NOUN
issue-363	37	57	of	of	ADP
issue-363	37	58	the	the	DET
issue-363	37	59	cabinet	cabinet	NOUN
issue-363	37	60	of	of	ADP
issue-363	37	61	ministers	minister	NOUN
issue-363	37	62	of	of	ADP
issue-363	37	63	ukraine	ukraine	NOUN
issue-363	37	64	on	on	ADP
issue-363	37	65	february	february	PROPN
issue-363	37	66	8	8	NUM
issue-363	37	67	,	,	PUNCT
issue-363	37	68	2017	2017	NUM
issue-363	37	69	no	no	NOUN
issue-363	37	70	.	.	PROPN
issue-363	37	71	142	142	NUM
issue-363	37	72	on	on	ADP
issue-363	37	73	the	the	DET
issue-363	37	74	public	public	ADJ
issue-363	37	75	financial	financial	ADJ
issue-363	37	76	control	control	NOUN
issue-363	37	77	and	and	CCONJ
issue-363	37	78	achieving	achieve	VERB
issue-363	37	79	results	result	NOUN
issue-363	37	80	on	on	ADP
issue-363	37	81	tasks	task	NOUN
issue-363	37	82	implementation	implementation	NOUN
issue-363	37	83	;	;	PUNCT
issue-363	37	84	‒	‒	X
issue-363	37	85	approving	approve	VERB
issue-363	37	86	and	and	CCONJ
issue-363	37	87	implementation	implementation	NOUN
issue-363	37	88	by	by	ADP
issue-363	37	89	the	the	DET
issue-363	37	90	sas	sa	NOUN
issue-363	37	91	of	of	ADP
issue-363	37	92	the	the	DET
issue-363	37	93	concept	concept	NOUN
issue-363	37	94	of	of	ADP
issue-363	37	95	the	the	DET
issue-363	37	96	state	state	NOUN
issue-363	37	97	policy	policy	NOUN
issue-363	37	98	realization	realization	NOUN
issue-363	37	99	in	in	ADP
issue-363	37	100	the	the	DET
issue-363	37	101	sphere	sphere	NOUN
issue-363	37	102	of	of	ADP
issue-363	37	103	system	system	NOUN
issue-363	37	104	reforming	reform	VERB
issue-363	37	105	of	of	ADP
issue-363	37	106	public	public	ADJ
issue-363	37	107	financial	financial	ADJ
issue-363	37	108	control	control	NOUN
issue-363	37	109	till	till	SCONJ
issue-363	37	110	2021	2021	NUM
issue-363	37	111	,	,	PUNCT
issue-363	37	112	which	which	PRON
issue-363	37	113	is	be	AUX
issue-363	37	114	on	on	ADP
issue-363	37	115	the	the	DET
issue-363	37	116	development	development	NOUN
issue-363	37	117	stage	stage	NOUN
issue-363	37	118	now	now	ADV
issue-363	37	119	;	;	PUNCT
issue-363	37	120	‒	‒	X
issue-363	37	121	development	development	NOUN
issue-363	37	122	of	of	ADP
issue-363	37	123	the	the	DET
issue-363	37	124	legal	legal	ADJ
issue-363	37	125	framework	framework	NOUN
issue-363	37	126	and	and	CCONJ
issue-363	37	127	methodological	methodological	ADJ
issue-363	37	128	support	support	NOUN
issue-363	37	129	of	of	ADP
issue-363	37	130	the	the	DET
issue-363	37	131	public	public	ADJ
issue-363	37	132	financial	financial	ADJ
issue-363	37	133	audit	audit	NOUN
issue-363	37	134	by	by	ADP
issue-363	37	135	harmonization	harmonization	NOUN
issue-363	37	136	with	with	ADP
issue-363	37	137	international	international	ADJ
issue-363	37	138	standards	standard	NOUN
issue-363	37	139	(	(	PUNCT
issue-363	37	140	the	the	DET
issue-363	37	141	institute	institute	NOUN
issue-363	37	142	of	of	ADP
issue-363	37	143	internal	internal	ADJ
issue-363	37	144	auditors	auditor	NOUN
issue-363	37	145	(	(	PUNCT
issue-363	37	146	iia	iia	PROPN
issue-363	37	147	)	)	PUNCT
issue-363	37	148	,	,	PUNCT
issue-363	37	149	the	the	DET
issue-363	37	150	international	international	PROPN
issue-363	37	151	federation	federation	PROPN
issue-363	37	152	of	of	ADP
issue-363	37	153	accountants	accountant	NOUN
issue-363	37	154	(	(	PUNCT
issue-363	37	155	ifac	ifac	NOUN
issue-363	37	156	)	)	PUNCT
issue-363	37	157	,	,	PUNCT
issue-363	37	158	intosai	intosai	ADJ
issue-363	37	159	)	)	PUNCT
issue-363	37	160	and	and	CCONJ
issue-363	37	161	methodology	methodology	NOUN
issue-363	37	162	,	,	PUNCT
issue-363	37	163	and	and	CCONJ
issue-363	37	164	eu	eu	PROPN
issue-363	37	165	best	good	ADJ
issue-363	37	166	practice	practice	NOUN
issue-363	37	167	of	of	ADP
issue-363	37	168	audit	audit	NOUN
issue-363	37	169	in	in	ADP
issue-363	37	170	the	the	DET
issue-363	37	171	sphere	sphere	NOUN
issue-363	37	172	of	of	ADP
issue-363	37	173	public	public	ADJ
issue-363	37	174	finances	finance	NOUN
issue-363	37	175	;	;	PUNCT
issue-363	37	176	‒	‒	X
issue-363	37	177	modernization	modernization	NOUN
issue-363	37	178	and	and	CCONJ
issue-363	37	179	improvement	improvement	NOUN
issue-363	37	180	of	of	ADP
issue-363	37	181	the	the	DET
issue-363	37	182	efficiency	efficiency	NOUN
issue-363	37	183	and	and	CCONJ
issue-363	37	184	effectiveness	effectiveness	NOUN
issue-363	37	185	of	of	ADP
issue-363	37	186	activities	activity	NOUN
issue-363	37	187	of	of	ADP
issue-363	37	188	public	public	ADJ
issue-363	37	189	financial	financial	ADJ
issue-363	37	190	control	control	NOUN
issue-363	37	191	authorities	authority	NOUN
issue-363	37	192	,	,	PUNCT
issue-363	37	193	implementation	implementation	NOUN
issue-363	37	194	of	of	ADP
issue-363	37	195	audit	audit	NOUN
issue-363	37	196	results	result	NOUN
issue-363	37	197	and	and	CCONJ
issue-363	37	198	receiving	receive	VERB
issue-363	37	199	of	of	ADP
issue-363	37	200	economic	economic	ADJ
issue-363	37	201	effect	effect	NOUN
issue-363	37	202	;	;	PUNCT
issue-363	37	203	‒	‒	NOUN
issue-363	37	204	introducing	introduce	VERB
issue-363	37	205	a	a	DET
issue-363	37	206	mechanism	mechanism	NOUN
issue-363	37	207	of	of	ADP
issue-363	37	208	accountability	accountability	NOUN
issue-363	37	209	of	of	ADP
issue-363	37	210	public	public	ADJ
issue-363	37	211	authorities	authority	NOUN
issue-363	37	212	for	for	ADP
issue-363	37	213	the	the	DET
issue-363	37	214	legality	legality	NOUN
issue-363	37	215	and	and	CCONJ
issue-363	37	216	effectiveness	effectiveness	NOUN
issue-363	37	217	of	of	ADP
issue-363	37	218	their	their	PRON
issue-363	37	219	activities	activity	NOUN
issue-363	37	220	and	and	CCONJ
issue-363	37	221	decision	decision	NOUN
issue-363	37	222	making	making	NOUN
issue-363	37	223	;	;	PUNCT
issue-363	37	224	‒	‒	X
issue-363	37	225	clear	clear	ADJ
issue-363	37	226	division	division	NOUN
issue-363	37	227	of	of	ADP
issue-363	37	228	functions	function	NOUN
issue-363	37	229	and	and	CCONJ
issue-363	37	230	powers	power	NOUN
issue-363	37	231	between	between	ADP
issue-363	37	232	the	the	DET
issue-363	37	233	state	state	NOUN
issue-363	37	234	financial	financial	ADJ
issue-363	37	235	control	control	NOUN
issue-363	37	236	authorities	authority	NOUN
issue-363	37	237	;	;	PUNCT
issue-363	37	238	‒	‒	X
issue-363	37	239	definition	definition	NOUN
issue-363	37	240	and	and	CCONJ
issue-363	37	241	normalization	normalization	NOUN
issue-363	37	242	of	of	ADP
issue-363	37	243	a	a	DET
issue-363	37	244	list	list	NOUN
issue-363	37	245	and	and	CCONJ
issue-363	37	246	a	a	DET
issue-363	37	247	mechanism	mechanism	NOUN
issue-363	37	248	of	of	ADP
issue-363	37	249	administrative	administrative	ADJ
issue-363	37	250	services	service	NOUN
issue-363	37	251	providing	provide	VERB
issue-363	37	252	by	by	ADP
issue-363	37	253	the	the	DET
issue-363	37	254	sas	sa	NOUN
issue-363	37	255	for	for	ADP
issue-363	37	256	public	public	ADJ
issue-363	37	257	and	and	CCONJ
issue-363	37	258	local	local	ADJ
issue-363	37	259	authorities	authority	NOUN
issue-363	37	260	and	and	CCONJ
issue-363	37	261	economic	economic	ADJ
issue-363	37	262	agencies	agency	NOUN
issue-363	37	263	;	;	PUNCT
issue-363	37	264	‒	‒	X
issue-363	37	265	improvement	improvement	NOUN
issue-363	37	266	of	of	ADP
issue-363	37	267	information	information	NOUN
issue-363	37	268	support	support	NOUN
issue-363	37	269	of	of	ADP
issue-363	37	270	state	state	NOUN
issue-363	37	271	financial	financial	ADJ
issue-363	37	272	control	control	NOUN
issue-363	37	273	system	system	NOUN
issue-363	37	274	by	by	ADP
issue-363	37	275	creating	create	VERB
issue-363	37	276	a	a	DET
issue-363	37	277	common	common	ADJ
issue-363	37	278	information	information	NOUN
issue-363	37	279	and	and	CCONJ
issue-363	37	280	analytical	analytical	ADJ
issue-363	37	281	base	base	NOUN
issue-363	37	282	of	of	ADP
issue-363	37	283	the	the	DET
issue-363	37	284	state	state	NOUN
issue-363	37	285	financial	financial	ADJ
issue-363	37	286	control	control	NOUN
issue-363	37	287	;	;	PUNCT
issue-363	37	288	‒	‒	X
issue-363	38	1	strengthening	strengthen	VERB
issue-363	38	2	of	of	ADP
issue-363	38	3	human	human	ADJ
issue-363	38	4	resource	resource	NOUN
issue-363	38	5	capacity	capacity	NOUN
issue-363	38	6	of	of	ADP
issue-363	38	7	state	state	NOUN
issue-363	38	8	financial	financial	ADJ
issue-363	38	9	control	control	NOUN
issue-363	38	10	authorities	authority	NOUN
issue-363	38	11	and	and	CCONJ
issue-363	38	12	an	an	DET
issue-363	38	13	effective	effective	ADJ
issue-363	38	14	model	model	NOUN
issue-363	38	15	of	of	ADP
issue-363	38	16	qualified	qualified	ADJ
issue-363	38	17	personnel	personnel	NOUN
issue-363	38	18	development	development	NOUN
issue-363	38	19	and	and	CCONJ
issue-363	38	20	training	training	NOUN
issue-363	38	21	in	in	ADP
issue-363	38	22	the	the	DET
issue-363	38	23	sphere	sphere	NOUN
issue-363	38	24	of	of	ADP
issue-363	38	25	the	the	DET
issue-363	38	26	state	state	NOUN
issue-363	38	27	financial	financial	ADJ
issue-363	38	28	control	control	NOUN
issue-363	38	29	.	.	PUNCT
issue-363	39	1	achieving	achieve	VERB
issue-363	39	2	goals	goal	NOUN
issue-363	39	3	of	of	ADP
issue-363	39	4	the	the	DET
issue-363	39	5	medium	medium	ADJ
issue-363	39	6	-	-	PUNCT
issue-363	39	7	term	term	NOUN
issue-363	39	8	plan	plan	NOUN
issue-363	39	9	priorities	priority	NOUN
issue-363	39	10	for	for	ADP
issue-363	39	11	the	the	DET
issue-363	39	12	government	government	NOUN
issue-363	39	13	until	until	ADP
issue-363	39	14	2020	2020	NUM
issue-363	39	15	are	be	AUX
issue-363	39	16	the	the	DET
issue-363	39	17	development	development	NOUN
issue-363	39	18	of	of	ADP
issue-363	39	19	the	the	DET
issue-363	39	20	system	system	NOUN
issue-363	39	21	governance	governance	NOUN
issue-363	39	22	,	,	PUNCT
issue-363	39	23	which	which	PRON
issue-363	39	24	is	be	AUX
issue-363	39	25	able	able	ADJ
issue-363	39	26	to	to	PART
issue-363	39	27	launch	launch	VERB
issue-363	39	28	systematic	systematic	ADJ
issue-363	39	29	reforms	reform	NOUN
issue-363	39	30	in	in	ADP
issue-363	39	31	ukraine	ukraine	NOUN
issue-363	39	32	with	with	ADP
issue-363	39	33	all	all	DET
issue-363	39	34	democratic	democratic	ADJ
issue-363	39	35	principles	principle	NOUN
issue-363	39	36	,	,	PUNCT
issue-363	39	37	the	the	DET
issue-363	39	38	rule	rule	NOUN
issue-363	39	39	of	of	ADP
issue-363	39	40	law	law	NOUN
issue-363	39	41	,	,	PUNCT
issue-363	39	42	protection	protection	NOUN
issue-363	39	43	of	of	ADP
issue-363	39	44	property	property	NOUN
issue-363	39	45	rights	right	NOUN
issue-363	39	46	and	and	CCONJ
issue-363	39	47	gender	gender	NOUN
issue-363	39	48	equality	equality	NOUN
issue-363	39	49	,	,	PUNCT
issue-363	39	50	inclusiveness	inclusiveness	NOUN
issue-363	39	51	and	and	CCONJ
issue-363	39	52	collaboration	collaboration	NOUN
issue-363	39	53	,	,	PUNCT
issue-363	39	54	is	be	AUX
issue-363	39	55	one	one	NUM
issue-363	39	56	of	of	ADP
issue-363	39	57	the	the	DET
issue-363	39	58	base	base	NOUN
issue-363	39	59	assumptions	assumption	NOUN
issue-363	39	60	of	of	ADP
issue-363	39	61	success	success	NOUN
issue-363	39	62	of	of	ADP
issue-363	39	63	ukraine	ukraine	NOUN
issue-363	39	64	.	.	PUNCT
issue-363	40	1	the	the	DET
issue-363	40	2	structure	structure	NOUN
issue-363	40	3	and	and	CCONJ
issue-363	40	4	the	the	DET
issue-363	40	5	system	system	NOUN
issue-363	40	6	of	of	ADP
issue-363	40	7	public	public	ADJ
issue-363	40	8	administration	administration	NOUN
issue-363	40	9	work	work	NOUN
issue-363	40	10	have	have	VERB
issue-363	40	11	to	to	PART
issue-363	40	12	provide	provide	VERB
issue-363	40	13	timely	timely	ADJ
issue-363	40	14	public	public	ADJ
issue-363	40	15	services	service	NOUN
issue-363	40	16	with	with	ADP
issue-363	40	17	the	the	DET
issue-363	40	18	economical	economical	ADJ
issue-363	40	19	use	use	NOUN
issue-363	40	20	of	of	ADP
issue-363	40	21	public	public	ADJ
issue-363	40	22	resources	resource	NOUN
issue-363	40	23	and	and	CCONJ
issue-363	40	24	with	with	ADP
issue-363	40	25	the	the	DET
issue-363	40	26	transparent	transparent	ADJ
issue-363	40	27	and	and	CCONJ
issue-363	40	28	accountable	accountable	ADJ
issue-363	40	29	way	way	NOUN
issue-363	40	30	by	by	ADP
issue-363	40	31	citizens	citizen	NOUN
issue-363	40	32	,	,	PUNCT
issue-363	40	33	saving	save	VERB
issue-363	40	34	of	of	ADP
issue-363	40	35	public	public	ADJ
issue-363	40	36	services	service	NOUN
issue-363	40	37	and	and	CCONJ
issue-363	40	38	welfare	welfare	NOUN
issue-363	40	39	for	for	ADP
issue-363	40	40	people	people	NOUN
issue-363	40	41	of	of	ADP
issue-363	40	42	ecological	ecological	ADJ
issue-363	40	43	clean	clean	ADJ
issue-363	40	44	and	and	CCONJ
issue-363	40	45	the	the	DET
issue-363	40	46	varied	varied	ADJ
issue-363	40	47	world	world	NOUN
issue-363	40	48	around	around	ADP
issue-363	40	49	.	.	PUNCT
issue-363	41	1	the	the	DET
issue-363	41	2	quality	quality	NOUN
issue-363	41	3	of	of	ADP
issue-363	41	4	public	public	ADJ
issue-363	41	5	services	service	NOUN
issue-363	41	6	indicates	indicate	VERB
issue-363	41	7	the	the	DET
issue-363	41	8	level	level	NOUN
issue-363	41	9	of	of	ADP
issue-363	41	10	respect	respect	NOUN
issue-363	41	11	of	of	ADP
issue-363	41	12	the	the	DET
issue-363	41	13	state	state	NOUN
issue-363	41	14	to	to	ADP
issue-363	41	15	the	the	DET
issue-363	41	16	rights	right	NOUN
issue-363	41	17	and	and	CCONJ
issue-363	41	18	dignity	dignity	NOUN
issue-363	41	19	of	of	ADP
issue-363	41	20	every	every	DET
issue-363	41	21	person	person	NOUN
issue-363	41	22	.	.	PUNCT
issue-363	42	1	the	the	DET
issue-363	42	2	government	government	NOUN
issue-363	42	3	will	will	AUX
issue-363	42	4	ensure	ensure	VERB
issue-363	42	5	effective	effective	ADJ
issue-363	42	6	and	and	CCONJ
issue-363	42	7	transparent	transparent	ADJ
issue-363	42	8	use	use	NOUN
issue-363	42	9	of	of	ADP
issue-363	42	10	public	public	ADJ
issue-363	42	11	finances	finance	NOUN
issue-363	42	12	and	and	CCONJ
issue-363	42	13	implements	implement	VERB
issue-363	42	14	the	the	DET
issue-363	42	15	budget	budget	NOUN
issue-363	42	16	planning	planning	NOUN
issue-363	42	17	for	for	ADP
issue-363	42	18	the	the	DET
issue-363	42	19	medium	medium	ADJ
issue-363	42	20	term	term	NOUN
issue-363	42	21	in	in	ADP
issue-363	42	22	the	the	DET
issue-363	42	23	context	context	NOUN
issue-363	42	24	of	of	ADP
issue-363	42	25	major	major	ADJ
issue-363	42	26	spending	spending	NOUN
issue-363	42	27	agencies	agency	NOUN
issue-363	42	28	at	at	ADP
issue-363	42	29	the	the	DET
issue-363	42	30	level	level	NOUN
issue-363	42	31	of	of	ADP
issue-363	42	32	the	the	DET
issue-363	42	33	state	state	NOUN
issue-363	42	34	budget	budget	NOUN
issue-363	42	35	to	to	PART
issue-363	42	36	improve	improve	VERB
issue-363	42	37	the	the	DET
issue-363	42	38	efficiency	efficiency	NOUN
issue-363	42	39	and	and	CCONJ
issue-363	42	40	quality	quality	NOUN
issue-363	42	41	of	of	ADP
issue-363	42	42	public	public	ADJ
issue-363	42	43	services	service	NOUN
issue-363	42	44	.	.	PUNCT
issue-363	43	1	the	the	DET
issue-363	43	2	ukrainian	ukrainian	ADJ
issue-363	43	3	government	government	NOUN
issue-363	43	4	continues	continue	VERB
issue-363	43	5	to	to	PART
issue-363	43	6	be	be	AUX
issue-363	43	7	committed	commit	VERB
issue-363	43	8	to	to	ADP
issue-363	43	9	european	european	ADJ
issue-363	43	10	values	value	NOUN
issue-363	43	11	and	and	CCONJ
issue-363	43	12	takes	take	VERB
issue-363	43	13	the	the	DET
issue-363	43	14	necessary	necessary	ADJ
issue-363	43	15	steps	step	NOUN
issue-363	43	16	to	to	PART
issue-363	43	17	further	far	ADV
issue-363	43	18	ensure	ensure	VERB
issue-363	43	19	the	the	DET
issue-363	43	20	integration	integration	NOUN
issue-363	43	21	of	of	ADP
issue-363	43	22	ukraine	ukraine	NOUN
issue-363	43	23	into	into	ADP
issue-363	43	24	the	the	DET
issue-363	43	25	european	european	ADJ
issue-363	43	26	political	political	ADJ
issue-363	43	27	,	,	PUNCT
issue-363	43	28	economic	economic	ADJ
issue-363	43	29	,	,	PUNCT
issue-363	43	30	and	and	CCONJ
issue-363	43	31	legal	legal	ADJ
issue-363	43	32	space	space	NOUN
issue-363	43	33	.	.	PUNCT
issue-363	44	1	medium	medium	ADJ
issue-363	44	2	-	-	PUNCT
issue-363	44	3	term	term	NOUN
issue-363	44	4	planning	planning	NOUN
issue-363	44	5	of	of	ADP
issue-363	44	6	consistent	consistent	ADJ
issue-363	44	7	and	and	CCONJ
issue-363	44	8	complex	complex	ADJ
issue-363	44	9	reforms	reform	NOUN
issue-363	44	10	,	,	PUNCT
issue-363	44	11	in	in	ADP
issue-363	44	12	particular	particular	ADJ
issue-363	44	13	,	,	PUNCT
issue-363	44	14	defined	define	VERB
issue-363	44	15	by	by	ADP
issue-363	44	16	the	the	DET
issue-363	44	17	action	action	NOUN
issue-363	44	18	program	program	NOUN
issue-363	44	19	of	of	ADP
issue-363	44	20	the	the	DET
issue-363	44	21	cabinet	cabinet	NOUN
issue-363	44	22	of	of	ADP
issue-363	44	23	ministers	minister	NOUN
issue-363	44	24	of	of	ADP
issue-363	44	25	ukraine	ukraine	NOUN
issue-363	44	26	,	,	PUNCT
issue-363	44	27	the	the	DET
issue-363	44	28	strategy	strategy	NOUN
issue-363	44	29	for	for	ADP
issue-363	44	30	sustainable	sustainable	ADJ
issue-363	44	31	development	development	NOUN
issue-363	44	32	“	"	PUNCT
issue-363	44	33	ukraine–2020	ukraine–2020	PROPN
issue-363	44	34	”	"	PUNCT
issue-363	44	35	,	,	PUNCT
issue-363	44	36	the	the	DET
issue-363	44	37	public	public	ADJ
issue-363	44	38	administration	administration	NOUN
issue-363	44	39	reform	reform	NOUN
issue-363	44	40	strategy	strategy	NOUN
issue-363	44	41	for	for	ADP
issue-363	44	42	2016‒2020	2016‒2020	NUM
issue-363	44	43	,	,	PUNCT
issue-363	44	44	the	the	DET
issue-363	44	45	association	association	NOUN
issue-363	44	46	agreement	agreement	NOUN
issue-363	44	47	between	between	ADP
issue-363	44	48	ukraine	ukraine	NOUN
issue-363	44	49	,	,	PUNCT
issue-363	44	50	on	on	ADP
issue-363	44	51	the	the	DET
issue-363	44	52	one	one	NUM
issue-363	44	53	hand	hand	NOUN
issue-363	44	54	,	,	PUNCT
issue-363	44	55	and	and	CCONJ
issue-363	44	56	the	the	DET
issue-363	44	57	european	european	PROPN
issue-363	44	58	union	union	PROPN
issue-363	44	59	,	,	PUNCT
issue-363	44	60	the	the	DET
issue-363	44	61	european	european	PROPN
issue-363	44	62	atomic	atomic	PROPN
issue-363	44	63	energy	energy	NOUN
issue-363	44	64	community	community	NOUN
issue-363	44	65	and	and	CCONJ
issue-363	44	66	their	their	PRON
issue-363	44	67	member	member	NOUN
issue-363	44	68	states	state	NOUN
issue-363	44	69	,	,	PUNCT
issue-363	44	70	on	on	ADP
issue-363	44	71	the	the	DET
issue-363	44	72	other	other	ADJ
issue-363	44	73	hand	hand	NOUN
issue-363	44	74	,	,	PUNCT
issue-363	44	75	the	the	DET
issue-363	44	76	memorandum	memorandum	NOUN
issue-363	44	77	of	of	ADP
issue-363	44	78	cooperation	cooperation	NOUN
issue-363	44	79	between	between	ADP
issue-363	44	80	ukraine	ukraine	PROPN
issue-363	44	81	and	and	CCONJ
issue-363	44	82	the	the	DET
issue-363	44	83	international	international	ADJ
issue-363	44	84	monetary	monetary	ADJ
issue-363	44	85	fund	fund	NOUN
issue-363	44	86	(	(	PUNCT
issue-363	44	87	imf	imf	PROPN
issue-363	44	88	)	)	PUNCT
issue-363	44	89	,	,	PUNCT
issue-363	44	90	the	the	DET
issue-363	44	91	coalition	coalition	NOUN
issue-363	44	92	agreement	agreement	NOUN
issue-363	44	93	and	and	CCONJ
issue-363	44	94	the	the	DET
issue-363	44	95	legislative	legislative	ADJ
issue-363	44	96	reform	reform	NOUN
issue-363	44	97	plan	plan	NOUN
issue-363	44	98	,	,	PUNCT
issue-363	44	99	is	be	AUX
issue-363	44	100	the	the	DET
issue-363	44	101	basis	basis	NOUN
issue-363	44	102	of	of	ADP
issue-363	44	103	sustainable	sustainable	ADJ
issue-363	44	104	economic	economic	ADJ
issue-363	44	105	growth	growth	NOUN
issue-363	44	106	,	,	PUNCT
issue-363	44	107	the	the	DET
issue-363	44	108	achievement	achievement	NOUN
issue-363	44	109	of	of	ADP
issue-363	44	110	european	european	ADJ
issue-363	44	111	standards	standard	NOUN
issue-363	44	112	of	of	ADP
issue-363	44	113	citizens	citizen	NOUN
issue-363	44	114	’	’	PART
issue-363	44	115	life	life	NOUN
issue-363	44	116	.	.	PUNCT
issue-363	45	1	providing	provide	VERB
issue-363	45	2	for	for	ADP
issue-363	45	3	the	the	DET
issue-363	45	4	effective	effective	ADJ
issue-363	45	5	state	state	NOUN
issue-363	45	6	financial	financial	ADJ
issue-363	45	7	control	control	NOUN
issue-363	45	8	of	of	ADP
issue-363	45	9	public	public	ADJ
issue-363	45	10	and	and	CCONJ
issue-363	45	11	local	local	ADJ
issue-363	45	12	authorities	authority	NOUN
issue-363	45	13	’	'	PUNCT
issue-363	45	14	activity	activity	NOUN
issue-363	45	15	during	during	ADP
issue-363	45	16	the	the	DET
issue-363	45	17	management	management	NOUN
issue-363	45	18	baltic	baltic	PROPN
issue-363	45	19	journal	journal	PROPN
issue-363	45	20	of	of	ADP
issue-363	45	21	economic	economic	ADJ
issue-363	45	22	studies	study	NOUN
issue-363	45	23	295	295	NUM
issue-363	45	24	vol	vol	NOUN
issue-363	45	25	.	.	PROPN
issue-363	46	1	4	4	NUM
issue-363	46	2	,	,	PUNCT
issue-363	46	3	no	no	INTJ
issue-363	46	4	.	.	NOUN
issue-363	46	5	1	1	NUM
issue-363	46	6	,	,	PUNCT
issue-363	46	7	2018	2018	NUM
issue-363	46	8	and	and	CCONJ
issue-363	46	9	usage	usage	NOUN
issue-363	46	10	of	of	ADP
issue-363	46	11	budget	budget	NOUN
issue-363	46	12	resources	resource	NOUN
issue-363	46	13	,	,	PUNCT
issue-363	46	14	the	the	DET
issue-363	46	15	state	state	NOUN
issue-363	46	16	financial	financial	ADJ
issue-363	46	17	control	control	NOUN
issue-363	46	18	targeting	target	VERB
issue-363	46	19	increasing	increase	VERB
issue-363	46	20	the	the	DET
issue-363	46	21	level	level	NOUN
issue-363	46	22	of	of	ADP
issue-363	46	23	efficient	efficient	ADJ
issue-363	46	24	,	,	PUNCT
issue-363	46	25	legal	legal	ADJ
issue-363	46	26	,	,	PUNCT
issue-363	46	27	targeted	target	VERB
issue-363	46	28	,	,	PUNCT
issue-363	46	29	rational	rational	ADJ
issue-363	46	30	,	,	PUNCT
issue-363	46	31	resulted	result	VERB
issue-363	46	32	usage	usage	NOUN
issue-363	46	33	and	and	CCONJ
issue-363	46	34	saving	save	VERB
issue-363	46	35	financial	financial	ADJ
issue-363	46	36	resources	resource	NOUN
issue-363	46	37	of	of	ADP
issue-363	46	38	the	the	DET
issue-363	46	39	state	state	NOUN
issue-363	46	40	,	,	PUNCT
issue-363	46	41	fixed	fix	VERB
issue-363	46	42	and	and	CCONJ
issue-363	46	43	other	other	ADJ
issue-363	46	44	assets	asset	NOUN
issue-363	46	45	,	,	PUNCT
issue-363	46	46	achieving	achieve	VERB
issue-363	46	47	the	the	DET
issue-363	46	48	growth	growth	NOUN
issue-363	46	49	of	of	ADP
issue-363	46	50	budget	budget	NOUN
issue-363	46	51	funds	fund	NOUN
issue-363	46	52	economy	economy	NOUN
issue-363	46	53	by	by	ADP
issue-363	46	54	its	its	PRON
issue-363	46	55	executors	executor	NOUN
issue-363	46	56	and	and	CCONJ
issue-363	46	57	recipients	recipient	NOUN
issue-363	46	58	,	,	PUNCT
issue-363	46	59	eliminating	eliminate	VERB
issue-363	46	60	violations	violation	NOUN
issue-363	46	61	,	,	PUNCT
issue-363	46	62	drawbacks	drawback	NOUN
issue-363	46	63	and	and	CCONJ
issue-363	46	64	preventing	prevent	VERB
issue-363	46	65	them	they	PRON
issue-363	46	66	in	in	ADP
issue-363	46	67	the	the	DET
issue-363	46	68	process	process	NOUN
issue-363	46	69	of	of	ADP
issue-363	46	70	its	its	PRON
issue-363	46	71	activity	activity	NOUN
issue-363	46	72	,	,	PUNCT
issue-363	46	73	increasing	increase	VERB
issue-363	46	74	of	of	ADP
issue-363	46	75	managers	manager	NOUN
issue-363	46	76	responsibilities	responsibility	NOUN
issue-363	46	77	of	of	ADP
issue-363	46	78	the	the	DET
issue-363	46	79	public	public	ADJ
issue-363	46	80	sector	sector	NOUN
issue-363	46	81	for	for	ADP
issue-363	46	82	effective	effective	ADJ
issue-363	46	83	activity	activity	NOUN
issue-363	46	84	.	.	PUNCT
issue-363	47	1	the	the	DET
issue-363	47	2	state	state	NOUN
issue-363	47	3	can	can	AUX
issue-363	47	4	function	function	VERB
issue-363	47	5	and	and	CCONJ
issue-363	47	6	develop	develop	VERB
issue-363	47	7	properly	properly	ADV
issue-363	47	8	only	only	ADV
issue-363	47	9	with	with	ADP
issue-363	47	10	a	a	DET
issue-363	47	11	well	well	ADV
issue-363	47	12	-	-	PUNCT
issue-363	47	13	organized	organize	VERB
issue-363	47	14	system	system	NOUN
issue-363	47	15	of	of	ADP
issue-363	47	16	control	control	NOUN
issue-363	47	17	over	over	ADP
issue-363	47	18	the	the	DET
issue-363	47	19	production	production	NOUN
issue-363	47	20	,	,	PUNCT
issue-363	47	21	distribution	distribution	NOUN
issue-363	47	22	,	,	PUNCT
issue-363	47	23	and	and	CCONJ
issue-363	47	24	redistribution	redistribution	NOUN
issue-363	47	25	of	of	ADP
issue-363	47	26	the	the	DET
issue-363	47	27	social	social	ADJ
issue-363	47	28	product	product	NOUN
issue-363	47	29	and	and	CCONJ
issue-363	47	30	other	other	ADJ
issue-363	47	31	spheres	sphere	NOUN
issue-363	47	32	of	of	ADP
issue-363	47	33	public	public	ADJ
issue-363	47	34	life	life	NOUN
issue-363	47	35	in	in	ADP
issue-363	47	36	the	the	DET
issue-363	47	37	state	state	NOUN
issue-363	47	38	.	.	PUNCT
issue-363	48	1	in	in	ADP
issue-363	48	2	order	order	NOUN
issue-363	48	3	to	to	PART
issue-363	48	4	organize	organize	VERB
issue-363	48	5	in	in	ADP
issue-363	48	6	the	the	DET
issue-363	48	7	state	state	NOUN
issue-363	48	8	a	a	DET
issue-363	48	9	system	system	NOUN
issue-363	48	10	of	of	ADP
issue-363	48	11	state	state	NOUN
issue-363	48	12	financial	financial	ADJ
issue-363	48	13	control	control	NOUN
issue-363	48	14	of	of	ADP
issue-363	48	15	the	the	DET
issue-363	48	16	european	european	PROPN
issue-363	48	17	model	model	PROPN
issue-363	48	18	,	,	PUNCT
issue-363	48	19	it	it	PRON
issue-363	48	20	is	be	AUX
issue-363	48	21	necessary	necessary	ADJ
issue-363	48	22	to	to	PART
issue-363	48	23	make	make	VERB
issue-363	48	24	all	all	DET
issue-363	48	25	transformations	transformation	NOUN
issue-363	48	26	,	,	PUNCT
issue-363	48	27	starting	start	VERB
issue-363	48	28	with	with	ADP
issue-363	48	29	the	the	DET
issue-363	48	30	principles	principle	NOUN
issue-363	48	31	,	,	PUNCT
issue-363	48	32	the	the	DET
issue-363	48	33	basic	basic	ADJ
issue-363	48	34	fundamental	fundamental	ADJ
issue-363	48	35	provisions	provision	NOUN
issue-363	48	36	that	that	PRON
issue-363	48	37	will	will	AUX
issue-363	48	38	be	be	AUX
issue-363	48	39	the	the	DET
issue-363	48	40	main	main	ADJ
issue-363	48	41	benchmark	benchmark	NOUN
issue-363	48	42	for	for	ADP
issue-363	48	43	such	such	ADJ
issue-363	48	44	changes	change	NOUN
issue-363	48	45	.	.	PUNCT
issue-363	49	1	therefore	therefore	ADV
issue-363	49	2	,	,	PUNCT
issue-363	49	3	the	the	DET
issue-363	49	4	subject	subject	NOUN
issue-363	49	5	of	of	ADP
issue-363	49	6	our	our	PRON
issue-363	49	7	study	study	NOUN
issue-363	49	8	will	will	AUX
issue-363	49	9	be	be	AUX
issue-363	49	10	a	a	DET
issue-363	49	11	comparative	comparative	ADJ
issue-363	49	12	analysis	analysis	NOUN
issue-363	49	13	of	of	ADP
issue-363	49	14	the	the	DET
issue-363	49	15	principles	principle	NOUN
issue-363	49	16	of	of	ADP
issue-363	49	17	financial	financial	ADJ
issue-363	49	18	control	control	NOUN
issue-363	49	19	and	and	CCONJ
issue-363	49	20	principles	principle	NOUN
issue-363	49	21	of	of	ADP
issue-363	49	22	the	the	DET
issue-363	49	23	state	state	NOUN
issue-363	49	24	financial	financial	ADJ
issue-363	49	25	control	control	NOUN
issue-363	49	26	of	of	ADP
issue-363	49	27	ukraine	ukraine	NOUN
issue-363	49	28	with	with	ADP
issue-363	49	29	the	the	DET
issue-363	49	30	international	international	ADJ
issue-363	49	31	principles	principle	NOUN
issue-363	49	32	of	of	ADP
issue-363	49	33	financial	financial	ADJ
issue-363	49	34	control	control	NOUN
issue-363	49	35	,	,	PUNCT
issue-363	49	36	enshrined	enshrine	VERB
issue-363	49	37	at	at	ADP
issue-363	49	38	the	the	DET
issue-363	49	39	international	international	ADJ
issue-363	49	40	level	level	NOUN
issue-363	49	41	,	,	PUNCT
issue-363	49	42	their	their	PRON
issue-363	49	43	implementation	implementation	NOUN
issue-363	49	44	in	in	ADP
issue-363	49	45	national	national	ADJ
issue-363	49	46	legislation	legislation	NOUN
issue-363	49	47	in	in	ADP
issue-363	49	48	connection	connection	NOUN
issue-363	49	49	with	with	ADP
issue-363	49	50	european	european	ADJ
issue-363	49	51	integration	integration	NOUN
issue-363	49	52	.	.	PUNCT
issue-363	50	1	2	2	X
issue-363	50	2	.	.	X
issue-363	50	3	analysis	analysis	NOUN
issue-363	50	4	of	of	ADP
issue-363	50	5	recent	recent	ADJ
issue-363	50	6	research	research	NOUN
issue-363	50	7	studies	study	NOUN
issue-363	50	8	and	and	CCONJ
issue-363	50	9	publications	publication	NOUN
issue-363	50	10	today	today	NOUN
issue-363	50	11	scientists	scientist	NOUN
issue-363	50	12	are	be	AUX
issue-363	50	13	interested	interested	ADJ
issue-363	50	14	in	in	ADP
issue-363	50	15	the	the	DET
issue-363	50	16	problem	problem	NOUN
issue-363	50	17	of	of	ADP
issue-363	50	18	principles	principle	NOUN
issue-363	50	19	of	of	ADP
issue-363	50	20	state	state	NOUN
issue-363	50	21	financial	financial	ADJ
issue-363	50	22	control	control	NOUN
issue-363	50	23	.	.	PUNCT
issue-363	51	1	there	there	PRON
issue-363	51	2	is	be	VERB
issue-363	51	3	a	a	DET
issue-363	51	4	significant	significant	ADJ
issue-363	51	5	number	number	NOUN
issue-363	51	6	of	of	ADP
issue-363	51	7	scientific	scientific	ADJ
issue-363	51	8	works	work	NOUN
issue-363	51	9	,	,	PUNCT
issue-363	51	10	in	in	ADP
issue-363	51	11	which	which	PRON
issue-363	51	12	the	the	DET
issue-363	51	13	concept	concept	NOUN
issue-363	51	14	,	,	PUNCT
issue-363	51	15	content	content	NOUN
issue-363	51	16	of	of	ADP
issue-363	51	17	the	the	DET
issue-363	51	18	principles	principle	NOUN
issue-363	51	19	of	of	ADP
issue-363	51	20	financial	financial	ADJ
issue-363	51	21	control	control	NOUN
issue-363	51	22	as	as	ADP
issue-363	51	23	a	a	DET
issue-363	51	24	type	type	NOUN
issue-363	51	25	of	of	ADP
issue-363	51	26	activity	activity	NOUN
issue-363	51	27	is	be	AUX
issue-363	51	28	examined	examine	VERB
issue-363	51	29	.	.	PUNCT
issue-363	52	1	also	also	ADV
issue-363	52	2	in	in	ADP
issue-363	52	3	the	the	DET
issue-363	52	4	ukrainian	ukrainian	ADJ
issue-363	52	5	scientific	scientific	ADJ
issue-363	52	6	literature	literature	NOUN
issue-363	52	7	,	,	PUNCT
issue-363	52	8	the	the	DET
issue-363	52	9	international	international	ADJ
issue-363	52	10	experience	experience	NOUN
issue-363	52	11	of	of	ADP
issue-363	52	12	forming	form	VERB
issue-363	52	13	models	model	NOUN
issue-363	52	14	of	of	ADP
issue-363	52	15	state	state	NOUN
issue-363	52	16	financial	financial	ADJ
issue-363	52	17	control	control	NOUN
issue-363	52	18	and	and	CCONJ
issue-363	52	19	the	the	DET
issue-363	52	20	possibility	possibility	NOUN
issue-363	52	21	of	of	ADP
issue-363	52	22	implementing	implement	VERB
issue-363	52	23	these	these	DET
issue-363	52	24	models	model	NOUN
issue-363	52	25	in	in	ADP
issue-363	52	26	ukraine	ukraine	PROPN
issue-363	52	27	are	be	AUX
issue-363	52	28	actively	actively	ADV
issue-363	52	29	studied	study	VERB
issue-363	52	30	.	.	PUNCT
issue-363	53	1	among	among	ADP
issue-363	53	2	such	such	ADJ
issue-363	53	3	scientists	scientist	NOUN
issue-363	53	4	are	be	AUX
issue-363	53	5	n.	n.	NOUN
issue-363	53	6	barabash	barabash	NOUN
issue-363	53	7	,	,	PUNCT
issue-363	53	8	v.	v.	NOUN
issue-363	53	9	 	 	SPACE
issue-363	53	10	baranovska	baranovska	PROPN
issue-363	53	11	,	,	PUNCT
issue-363	53	12	a.	a.	NOUN
issue-363	53	13	 	 	SPACE
issue-363	53	14	butko	butko	PROPN
issue-363	53	15	,	,	PUNCT
issue-363	53	16	l.	l.	PROPN
issue-363	53	17	 	 	SPACE
issue-363	53	18	gutsalenko	gutsalenko	PROPN
issue-363	53	19	,	,	PUNCT
issue-363	53	20	m.	m.	NOUN
issue-363	53	21	nykonovych	nykonovych	PROPN
issue-363	53	22	,	,	PUNCT
issue-363	53	23	l.	l.	PROPN
issue-363	53	24	savchenko	savchenko	PROPN
issue-363	53	25	,	,	PUNCT
issue-363	53	26	o.	o.	PROPN
issue-363	53	27	 	 	SPACE
issue-363	53	28	orlyuk	orlyuk	NOUN
issue-363	53	29	,	,	PUNCT
issue-363	53	30	m.	m.	NOUN
issue-363	53	31	tulupova	tulupova	PROPN
issue-363	53	32	,	,	PUNCT
issue-363	53	33	о	о	PROPN
issue-363	53	34	.	.	PUNCT
issue-363	54	1	vasylyk	vasylyk	ADV
issue-363	54	2	,	,	PUNCT
issue-363	54	3	yu	yu	PROPN
issue-363	54	4	.	.	PROPN
issue-363	54	5	voloshyn	voloshyn	PROPN
issue-363	54	6	,	,	PUNCT
issue-363	54	7	l.	l.	PROPN
issue-363	54	8	 	 	SPACE
issue-363	54	9	voronova	voronova	PROPN
issue-363	54	10	,	,	PUNCT
issue-363	54	11	and	and	CCONJ
issue-363	54	12	others	other	NOUN
issue-363	54	13	.	.	PUNCT
issue-363	55	1	but	but	CCONJ
issue-363	55	2	despite	despite	SCONJ
issue-363	55	3	this	this	PRON
issue-363	55	4	,	,	PUNCT
issue-363	55	5	in	in	ADP
issue-363	55	6	the	the	DET
issue-363	55	7	legal	legal	ADJ
issue-363	55	8	literature	literature	NOUN
issue-363	55	9	,	,	PUNCT
issue-363	55	10	there	there	PRON
issue-363	55	11	is	be	VERB
issue-363	55	12	no	no	DET
issue-363	55	13	comprehensive	comprehensive	ADJ
issue-363	55	14	study	study	NOUN
issue-363	55	15	devoted	devote	VERB
issue-363	55	16	to	to	ADP
issue-363	55	17	this	this	DET
issue-363	55	18	issue	issue	NOUN
issue-363	55	19	.	.	PUNCT
issue-363	56	1	the	the	DET
issue-363	56	2	discovery	discovery	NOUN
issue-363	56	3	and	and	CCONJ
issue-363	56	4	coverage	coverage	NOUN
issue-363	56	5	of	of	ADP
issue-363	56	6	the	the	DET
issue-363	56	7	principles	principle	NOUN
issue-363	56	8	of	of	ADP
issue-363	56	9	branches	branch	NOUN
issue-363	56	10	,	,	PUNCT
issue-363	56	11	sub	sub	NOUN
issue-363	56	12	-	-	ADJ
issue-363	56	13	sectors	sector	NOUN
issue-363	56	14	,	,	PUNCT
issue-363	56	15	and	and	CCONJ
issue-363	56	16	institutes	institute	NOUN
issue-363	56	17	of	of	ADP
issue-363	56	18	law	law	NOUN
issue-363	56	19	are	be	AUX
issue-363	56	20	hampered	hamper	VERB
issue-363	56	21	by	by	ADP
issue-363	56	22	the	the	DET
issue-363	56	23	weak	weak	ADJ
issue-363	56	24	general	general	ADJ
issue-363	56	25	theoretical	theoretical	ADJ
issue-363	56	26	development	development	NOUN
issue-363	56	27	of	of	ADP
issue-363	56	28	the	the	DET
issue-363	56	29	problem	problem	NOUN
issue-363	56	30	,	,	PUNCT
issue-363	56	31	but	but	CCONJ
issue-363	56	32	it	it	PRON
issue-363	56	33	must	must	AUX
issue-363	56	34	be	be	AUX
issue-363	56	35	said	say	VERB
issue-363	56	36	that	that	SCONJ
issue-363	56	37	the	the	DET
issue-363	56	38	general	general	ADJ
issue-363	56	39	theory	theory	NOUN
issue-363	56	40	of	of	ADP
issue-363	56	41	law	law	NOUN
issue-363	56	42	is	be	AUX
issue-363	56	43	not	not	PART
issue-363	56	44	able	able	ADJ
issue-363	56	45	to	to	PART
issue-363	56	46	independently	independently	ADV
issue-363	56	47	study	study	VERB
issue-363	56	48	the	the	DET
issue-363	56	49	basic	basic	ADJ
issue-363	56	50	principles	principle	NOUN
issue-363	56	51	of	of	ADP
issue-363	56	52	law	law	NOUN
issue-363	56	53	without	without	ADP
issue-363	56	54	relying	rely	VERB
issue-363	56	55	on	on	ADP
issue-363	56	56	the	the	DET
issue-363	56	57	generalization	generalization	NOUN
issue-363	56	58	of	of	ADP
issue-363	56	59	branch	branch	NOUN
issue-363	56	60	legal	legal	ADJ
issue-363	56	61	sciences	science	NOUN
issue-363	56	62	.	.	PUNCT
issue-363	57	1	3	3	X
issue-363	57	2	.	.	X
issue-363	57	3	presentation	presentation	NOUN
issue-363	57	4	of	of	ADP
issue-363	57	5	the	the	DET
issue-363	57	6	main	main	ADJ
issue-363	57	7	material	material	NOUN
issue-363	57	8	of	of	ADP
issue-363	57	9	the	the	DET
issue-363	57	10	study	study	NOUN
issue-363	57	11	3.1	3.1	NUM
issue-363	57	12	.	.	PUNCT
issue-363	58	1	theoretical	theoretical	ADJ
issue-363	58	2	and	and	CCONJ
issue-363	58	3	applied	apply	VERB
issue-363	58	4	content	content	NOUN
issue-363	58	5	of	of	ADP
issue-363	58	6	the	the	DET
issue-363	58	7	financial	financial	ADJ
issue-363	58	8	control	control	NOUN
issue-363	58	9	at	at	ADP
issue-363	58	10	the	the	DET
issue-363	58	11	present	present	ADJ
issue-363	58	12	stage	stage	NOUN
issue-363	58	13	of	of	ADP
issue-363	58	14	development	development	NOUN
issue-363	58	15	of	of	ADP
issue-363	58	16	a	a	DET
issue-363	58	17	market	market	NOUN
issue-363	58	18	economy	economy	NOUN
issue-363	59	1	,	,	PUNCT
issue-363	59	2	the	the	DET
issue-363	59	3	control	control	NOUN
issue-363	59	4	function	function	NOUN
issue-363	59	5	of	of	ADP
issue-363	59	6	finance	finance	NOUN
issue-363	59	7	has	have	AUX
issue-363	59	8	become	become	VERB
issue-363	59	9	particularly	particularly	ADV
issue-363	59	10	relevant	relevant	ADJ
issue-363	59	11	,	,	PUNCT
issue-363	59	12	due	due	ADP
issue-363	59	13	to	to	ADP
issue-363	59	14	a	a	DET
issue-363	59	15	certain	certain	ADJ
issue-363	59	16	specificity	specificity	NOUN
issue-363	59	17	of	of	ADP
issue-363	59	18	this	this	DET
issue-363	59	19	activity	activity	NOUN
issue-363	59	20	and	and	CCONJ
issue-363	59	21	allows	allow	VERB
issue-363	59	22	actively	actively	ADV
issue-363	59	23	influencing	influence	VERB
issue-363	59	24	economic	economic	ADJ
issue-363	59	25	processes	process	NOUN
issue-363	59	26	in	in	ADP
issue-363	59	27	the	the	DET
issue-363	59	28	state	state	NOUN
issue-363	59	29	.	.	PUNCT
issue-363	60	1	an	an	DET
issue-363	60	2	important	important	ADJ
issue-363	60	3	part	part	NOUN
issue-363	60	4	of	of	ADP
issue-363	60	5	the	the	DET
issue-363	60	6	management	management	NOUN
issue-363	60	7	system	system	NOUN
issue-363	60	8	that	that	PRON
issue-363	60	9	guarantees	guarantee	VERB
issue-363	60	10	quality	quality	NOUN
issue-363	60	11	and	and	CCONJ
issue-363	60	12	ensures	ensure	VERB
issue-363	60	13	an	an	DET
issue-363	60	14	effective	effective	ADJ
issue-363	60	15	implementation	implementation	NOUN
issue-363	60	16	of	of	ADP
issue-363	60	17	governmental	governmental	ADJ
issue-363	60	18	activity	activity	NOUN
issue-363	60	19	is	be	AUX
issue-363	60	20	control	control	NOUN
issue-363	60	21	.	.	PUNCT
issue-363	61	1	the	the	DET
issue-363	61	2	essence	essence	NOUN
issue-363	61	3	of	of	ADP
issue-363	61	4	the	the	DET
issue-363	61	5	control	control	NOUN
issue-363	61	6	is	be	AUX
issue-363	61	7	the	the	DET
issue-363	61	8	implementation	implementation	NOUN
issue-363	61	9	of	of	ADP
issue-363	61	10	purposeful	purposeful	ADJ
issue-363	61	11	influence	influence	NOUN
issue-363	61	12	on	on	ADP
issue-363	61	13	the	the	DET
issue-363	61	14	objects	object	NOUN
issue-363	61	15	of	of	ADP
issue-363	61	16	management	management	NOUN
issue-363	61	17	,	,	PUNCT
issue-363	61	18	which	which	PRON
issue-363	61	19	provides	provide	VERB
issue-363	61	20	for	for	ADP
issue-363	61	21	systematic	systematic	ADJ
issue-363	61	22	supervision	supervision	NOUN
issue-363	61	23	,	,	PUNCT
issue-363	61	24	monitoring	monitor	VERB
issue-363	61	25	their	their	PRON
issue-363	61	26	activities	activity	NOUN
issue-363	61	27	to	to	PART
issue-363	61	28	detect	detect	VERB
issue-363	61	29	deviations	deviation	NOUN
issue-363	61	30	from	from	ADP
issue-363	61	31	the	the	DET
issue-363	61	32	established	establish	VERB
issue-363	61	33	norms	norm	NOUN
issue-363	61	34	,	,	PUNCT
issue-363	61	35	rules	rule	NOUN
issue-363	61	36	,	,	PUNCT
issue-363	61	37	requirements	requirement	NOUN
issue-363	61	38	or	or	CCONJ
issue-363	61	39	tasks	task	NOUN
issue-363	61	40	in	in	ADP
issue-363	61	41	the	the	DET
issue-363	61	42	process	process	NOUN
issue-363	61	43	of	of	ADP
issue-363	61	44	their	their	PRON
issue-363	61	45	implementation	implementation	NOUN
issue-363	61	46	(	(	PUNCT
issue-363	61	47	gutsalenko	gutsalenko	NOUN
issue-363	61	48	et	et	PROPN
issue-363	61	49	al	al	PROPN
issue-363	61	50	.	.	PROPN
issue-363	61	51	,	,	PUNCT
issue-363	61	52	2017	2017	NUM
issue-363	61	53	:	:	PUNCT
issue-363	61	54	5‒6	5‒6	NUM
issue-363	61	55	)	)	PUNCT
issue-363	61	56	.	.	PUNCT
issue-363	62	1	control	control	NOUN
issue-363	62	2	as	as	ADP
issue-363	62	3	a	a	DET
issue-363	62	4	type	type	NOUN
issue-363	62	5	of	of	ADP
issue-363	62	6	relationship	relationship	NOUN
issue-363	62	7	is	be	AUX
issue-363	62	8	the	the	DET
issue-363	62	9	attitude	attitude	NOUN
issue-363	62	10	of	of	ADP
issue-363	62	11	the	the	DET
issue-363	62	12	subject	subject	NOUN
issue-363	62	13	to	to	ADP
issue-363	62	14	their	their	PRON
issue-363	62	15	own	own	ADJ
issue-363	62	16	activities	activity	NOUN
issue-363	62	17	or	or	CCONJ
issue-363	62	18	the	the	DET
issue-363	62	19	activities	activity	NOUN
issue-363	62	20	of	of	ADP
issue-363	62	21	other	other	ADJ
issue-363	62	22	subjects	subject	NOUN
issue-363	62	23	in	in	ADP
issue-363	62	24	terms	term	NOUN
issue-363	62	25	of	of	ADP
issue-363	62	26	a	a	DET
issue-363	62	27	compliance	compliance	NOUN
issue-363	62	28	with	with	ADP
issue-363	62	29	certain	certain	ADJ
issue-363	62	30	rules	rule	NOUN
issue-363	62	31	.	.	PUNCT
issue-363	63	1	control	control	NOUN
issue-363	63	2	may	may	AUX
issue-363	63	3	be	be	AUX
issue-363	63	4	state	state	NOUN
issue-363	63	5	and	and	CCONJ
issue-363	63	6	public	public	ADJ
issue-363	63	7	and	and	CCONJ
issue-363	63	8	be	be	AUX
issue-363	63	9	used	use	VERB
issue-363	63	10	in	in	ADP
issue-363	63	11	various	various	ADJ
issue-363	63	12	structures	structure	NOUN
issue-363	63	13	,	,	PUNCT
issue-363	63	14	including	include	VERB
issue-363	63	15	nongovernmental	nongovernmental	ADJ
issue-363	63	16	ones	one	NOUN
issue-363	63	17	.	.	PUNCT
issue-363	64	1	having	having	AUX
issue-363	64	2	considered	consider	VERB
issue-363	64	3	the	the	DET
issue-363	64	4	definition	definition	NOUN
issue-363	64	5	of	of	ADP
issue-363	64	6	control	control	NOUN
issue-363	64	7	and	and	CCONJ
issue-363	64	8	its	its	PRON
issue-363	64	9	essence	essence	NOUN
issue-363	64	10	,	,	PUNCT
issue-363	64	11	let	let	VERB
issue-363	64	12	us	we	PRON
issue-363	64	13	turn	turn	VERB
issue-363	64	14	to	to	ADP
issue-363	64	15	the	the	DET
issue-363	64	16	definition	definition	NOUN
issue-363	64	17	of	of	ADP
issue-363	64	18	financial	financial	ADJ
issue-363	64	19	control	control	NOUN
issue-363	64	20	since	since	SCONJ
issue-363	64	21	financial	financial	ADJ
issue-363	64	22	control	control	NOUN
issue-363	64	23	is	be	AUX
issue-363	64	24	an	an	DET
issue-363	64	25	integral	integral	ADJ
issue-363	64	26	part	part	NOUN
issue-363	64	27	of	of	ADP
issue-363	64	28	the	the	DET
issue-363	64	29	financial	financial	ADJ
issue-363	64	30	activity	activity	NOUN
issue-363	64	31	of	of	ADP
issue-363	64	32	the	the	DET
issue-363	64	33	states	state	NOUN
issue-363	64	34	.	.	PUNCT
issue-363	65	1	the	the	DET
issue-363	65	2	state	state	PROPN
issue-363	65	3	financial	financial	ADJ
issue-363	65	4	control	control	NOUN
issue-363	65	5	has	have	VERB
issue-363	65	6	a	a	DET
issue-363	65	7	special	special	ADJ
issue-363	65	8	place	place	NOUN
issue-363	65	9	in	in	ADP
issue-363	65	10	the	the	DET
issue-363	65	11	system	system	NOUN
issue-363	65	12	of	of	ADP
issue-363	65	13	the	the	DET
issue-363	65	14	state	state	NOUN
issue-363	65	15	control	control	NOUN
issue-363	65	16	.	.	PUNCT
issue-363	66	1	financial	financial	ADJ
issue-363	66	2	control	control	NOUN
issue-363	66	3	is	be	AUX
issue-363	66	4	a	a	DET
issue-363	66	5	special	special	ADJ
issue-363	66	6	sphere	sphere	NOUN
issue-363	66	7	of	of	ADP
issue-363	66	8	state	state	NOUN
issue-363	66	9	control	control	NOUN
issue-363	66	10	related	relate	VERB
issue-363	66	11	to	to	ADP
issue-363	66	12	the	the	DET
issue-363	66	13	activities	activity	NOUN
issue-363	66	14	of	of	ADP
issue-363	66	15	financial	financial	ADJ
issue-363	66	16	institutions	institution	NOUN
issue-363	66	17	to	to	PART
issue-363	66	18	detect	detect	VERB
issue-363	66	19	violations	violation	NOUN
issue-363	66	20	of	of	ADP
issue-363	66	21	law	law	NOUN
issue-363	66	22	,	,	PUNCT
issue-363	66	23	financial	financial	ADJ
issue-363	66	24	discipline	discipline	NOUN
issue-363	66	25	and	and	CCONJ
issue-363	66	26	expediency	expediency	NOUN
issue-363	66	27	in	in	ADP
issue-363	66	28	the	the	DET
issue-363	66	29	formation	formation	NOUN
issue-363	66	30	,	,	PUNCT
issue-363	66	31	distribution	distribution	NOUN
issue-363	66	32	,	,	PUNCT
issue-363	66	33	and	and	CCONJ
issue-363	66	34	use	use	NOUN
issue-363	66	35	of	of	ADP
issue-363	66	36	state	state	NOUN
issue-363	66	37	and	and	CCONJ
issue-363	66	38	municipal	municipal	ADJ
issue-363	66	39	monetary	monetary	ADJ
issue-363	66	40	funds	fund	NOUN
issue-363	66	41	(	(	PUNCT
issue-363	66	42	voronova	voronova	X
issue-363	66	43	et	et	NOUN
issue-363	66	44	al	al	PROPN
issue-363	66	45	.	.	PROPN
issue-363	66	46	,	,	PUNCT
issue-363	66	47	2009	2009	NUM
issue-363	66	48	:	:	PUNCT
issue-363	66	49	94	94	NUM
issue-363	66	50	)	)	PUNCT
issue-363	66	51	.	.	PUNCT
issue-363	67	1	financial	financial	ADJ
issue-363	67	2	control	control	NOUN
issue-363	67	3	is	be	AUX
issue-363	67	4	an	an	DET
issue-363	67	5	element	element	NOUN
issue-363	67	6	of	of	ADP
issue-363	67	7	the	the	DET
issue-363	67	8	financial	financial	ADJ
issue-363	67	9	management	management	NOUN
issue-363	67	10	system	system	NOUN
issue-363	67	11	,	,	PUNCT
issue-363	67	12	a	a	DET
issue-363	67	13	special	special	ADJ
issue-363	67	14	sphere	sphere	NOUN
issue-363	67	15	of	of	ADP
issue-363	67	16	cost	cost	NOUN
issue-363	67	17	control	control	NOUN
issue-363	67	18	over	over	ADP
issue-363	67	19	the	the	DET
issue-363	67	20	financial	financial	ADJ
issue-363	67	21	activities	activity	NOUN
issue-363	67	22	of	of	ADP
issue-363	67	23	all	all	DET
issue-363	67	24	economic	economic	ADJ
issue-363	67	25	subjects	subject	NOUN
issue-363	67	26	(	(	PUNCT
issue-363	67	27	state	state	NOUN
issue-363	67	28	,	,	PUNCT
issue-363	67	29	regions	region	NOUN
issue-363	67	30	,	,	PUNCT
issue-363	67	31	enterprises	enterprise	NOUN
issue-363	67	32	,	,	PUNCT
issue-363	67	33	and	and	CCONJ
issue-363	67	34	organizations	organization	NOUN
issue-363	67	35	)	)	PUNCT
issue-363	67	36	,	,	PUNCT
issue-363	67	37	compliance	compliance	NOUN
issue-363	67	38	with	with	ADP
issue-363	67	39	financial	financial	ADJ
issue-363	67	40	and	and	CCONJ
issue-363	67	41	economic	economic	ADJ
issue-363	67	42	legislation	legislation	NOUN
issue-363	67	43	,	,	PUNCT
issue-363	67	44	expediency	expediency	NOUN
issue-363	67	45	costs	cost	NOUN
issue-363	67	46	,	,	PUNCT
issue-363	67	47	economic	economic	ADJ
issue-363	67	48	efficiency	efficiency	NOUN
issue-363	67	49	of	of	ADP
issue-363	67	50	financial	financial	ADJ
issue-363	67	51	and	and	CCONJ
issue-363	67	52	business	business	NOUN
issue-363	67	53	operations	operation	NOUN
issue-363	67	54	(	(	PUNCT
issue-363	67	55	vasylyk	vasylyk	ADV
issue-363	67	56	,	,	PUNCT
issue-363	67	57	2000	2000	NUM
issue-363	67	58	:	:	PUNCT
issue-363	67	59	401	401	NUM
issue-363	67	60	)	)	PUNCT
issue-363	67	61	.	.	PUNCT
issue-363	68	1	financial	financial	ADJ
issue-363	68	2	control	control	NOUN
issue-363	68	3	is	be	AUX
issue-363	68	4	a	a	DET
issue-363	68	5	complex	complex	ADJ
issue-363	68	6	and	and	CCONJ
issue-363	68	7	purposeful	purposeful	ADJ
issue-363	68	8	financial	financial	ADJ
issue-363	68	9	and	and	CCONJ
issue-363	68	10	legal	legal	ADJ
issue-363	68	11	activity	activity	NOUN
issue-363	68	12	of	of	ADP
issue-363	68	13	the	the	DET
issue-363	68	14	financial	financial	ADJ
issue-363	68	15	control	control	NOUN
issue-363	68	16	bodies	body	NOUN
issue-363	68	17	or	or	CCONJ
issue-363	68	18	their	their	PRON
issue-363	68	19	subdivisions	subdivision	NOUN
issue-363	68	20	or	or	CCONJ
issue-363	68	21	representatives	representative	NOUN
issue-363	68	22	,	,	PUNCT
issue-363	68	23	as	as	ADV
issue-363	68	24	well	well	ADV
issue-363	68	25	as	as	ADP
issue-363	68	26	persons	person	NOUN
issue-363	68	27	authorized	authorize	VERB
issue-363	68	28	to	to	PART
issue-363	68	29	exercise	exercise	VERB
issue-363	68	30	control	control	NOUN
issue-363	68	31	based	base	VERB
issue-363	68	32	on	on	ADP
issue-363	68	33	the	the	DET
issue-363	68	34	provisions	provision	NOUN
issue-363	68	35	of	of	ADP
issue-363	68	36	the	the	DET
issue-363	68	37	acts	act	NOUN
issue-363	68	38	of	of	ADP
issue-363	68	39	the	the	DET
issue-363	68	40	current	current	ADJ
issue-363	68	41	legislation	legislation	NOUN
issue-363	68	42	.	.	PUNCT
issue-363	69	1	it	it	PRON
issue-363	69	2	consists	consist	VERB
issue-363	69	3	in	in	ADP
issue-363	69	4	establishing	establish	VERB
issue-363	69	5	the	the	DET
issue-363	69	6	actual	actual	ADJ
issue-363	69	7	state	state	NOUN
issue-363	69	8	of	of	ADP
issue-363	69	9	affairs	affair	NOUN
issue-363	69	10	at	at	ADP
issue-363	69	11	the	the	DET
issue-363	69	12	controlled	control	VERB
issue-363	69	13	object	object	NOUN
issue-363	69	14	for	for	ADP
issue-363	69	15	its	its	PRON
issue-363	69	16	financial	financial	ADJ
issue-363	69	17	and	and	CCONJ
issue-363	69	18	economic	economic	ADJ
issue-363	69	19	activity	activity	NOUN
issue-363	69	20	and	and	CCONJ
issue-363	69	21	is	be	AUX
issue-363	69	22	aimed	aim	VERB
issue-363	69	23	at	at	ADP
issue-363	69	24	ensuring	ensure	VERB
issue-363	69	25	legality	legality	NOUN
issue-363	69	26	,	,	PUNCT
issue-363	69	27	financial	financial	ADJ
issue-363	69	28	discipline	discipline	NOUN
issue-363	69	29	,	,	PUNCT
issue-363	69	30	and	and	CCONJ
issue-363	69	31	rationality	rationality	NOUN
issue-363	69	32	in	in	ADP
issue-363	69	33	the	the	DET
issue-363	69	34	course	course	NOUN
issue-363	69	35	of	of	ADP
issue-363	69	36	the	the	DET
issue-363	69	37	formation	formation	NOUN
issue-363	69	38	,	,	PUNCT
issue-363	69	39	distribution	distribution	NOUN
issue-363	69	40	,	,	PUNCT
issue-363	69	41	ownership	ownership	NOUN
issue-363	69	42	,	,	PUNCT
issue-363	69	43	use	use	NOUN
issue-363	69	44	,	,	PUNCT
issue-363	69	45	and	and	CCONJ
issue-363	69	46	alienation	alienation	NOUN
issue-363	69	47	of	of	ADP
issue-363	69	48	assets	asset	NOUN
issue-363	69	49	for	for	ADP
issue-363	69	50	the	the	DET
issue-363	69	51	purpose	purpose	NOUN
issue-363	69	52	of	of	ADP
issue-363	69	53	effective	effective	ADJ
issue-363	69	54	social	social	ADJ
issue-363	69	55	and	and	CCONJ
issue-363	69	56	economic	economic	ADJ
issue-363	69	57	development	development	NOUN
issue-363	69	58	of	of	ADP
issue-363	69	59	all	all	DET
issue-363	69	60	subjects	subject	NOUN
issue-363	69	61	of	of	ADP
issue-363	69	62	financial	financial	ADJ
issue-363	69	63	legal	legal	ADJ
issue-363	69	64	relations	relation	NOUN
issue-363	69	65	(	(	PUNCT
issue-363	69	66	gutsalenko	gutsalenko	NOUN
issue-363	69	67	et	et	PROPN
issue-363	69	68	al	al	PROPN
issue-363	69	69	.	.	PROPN
issue-363	69	70	,	,	PUNCT
issue-363	69	71	2017	2017	NUM
issue-363	69	72	:	:	SYM
issue-363	69	73	6	6	NUM
issue-363	69	74	)	)	PUNCT
issue-363	69	75	.	.	PUNCT
issue-363	70	1	consequently	consequently	ADV
issue-363	70	2	,	,	PUNCT
issue-363	70	3	after	after	ADP
issue-363	70	4	considering	consider	VERB
issue-363	70	5	these	these	DET
issue-363	70	6	three	three	NUM
issue-363	70	7	definitions	definition	NOUN
issue-363	70	8	of	of	ADP
issue-363	70	9	financial	financial	ADJ
issue-363	70	10	control	control	NOUN
issue-363	70	11	,	,	PUNCT
issue-363	70	12	we	we	PRON
issue-363	70	13	can	can	AUX
issue-363	70	14	conclude	conclude	VERB
issue-363	70	15	that	that	SCONJ
issue-363	70	16	during	during	ADP
issue-363	70	17	such	such	DET
issue-363	70	18	a	a	DET
issue-363	70	19	control	control	NOUN
issue-363	70	20	the	the	DET
issue-363	70	21	state	state	NOUN
issue-363	70	22	interests	interest	NOUN
issue-363	70	23	are	be	AUX
issue-363	70	24	satisfied	satisfied	ADJ
issue-363	70	25	,	,	PUNCT
issue-363	70	26	which	which	PRON
issue-363	70	27	consist	consist	VERB
issue-363	70	28	of	of	ADP
issue-363	70	29	the	the	DET
issue-363	70	30	successful	successful	ADJ
issue-363	70	31	implementation	implementation	NOUN
issue-363	70	32	of	of	ADP
issue-363	70	33	the	the	DET
issue-363	70	34	state	state	NOUN
issue-363	70	35	financial	financial	ADJ
issue-363	70	36	policy	policy	NOUN
issue-363	70	37	,	,	PUNCT
issue-363	70	38	the	the	DET
issue-363	70	39	effective	effective	ADJ
issue-363	70	40	use	use	NOUN
issue-363	70	41	of	of	ADP
issue-363	70	42	the	the	DET
issue-363	70	43	financial	financial	ADJ
issue-363	70	44	resources	resource	NOUN
issue-363	70	45	of	of	ADP
issue-363	70	46	the	the	DET
issue-363	70	47	state	state	NOUN
issue-363	70	48	.	.	PUNCT
issue-363	71	1	financial	financial	ADJ
issue-363	71	2	control	control	NOUN
issue-363	71	3	over	over	ADP
issue-363	71	4	its	its	PRON
issue-363	71	5	economic	economic	ADJ
issue-363	71	6	essence	essence	NOUN
issue-363	71	7	is	be	AUX
issue-363	71	8	a	a	DET
issue-363	71	9	management	management	NOUN
issue-363	71	10	function	function	NOUN
issue-363	71	11	that	that	PRON
issue-363	71	12	includes	include	VERB
issue-363	71	13	a	a	DET
issue-363	71	14	set	set	NOUN
issue-363	71	15	of	of	ADP
issue-363	71	16	observations	observation	NOUN
issue-363	71	17	,	,	PUNCT
issue-363	71	18	inspections	inspection	NOUN
issue-363	71	19	on	on	ADP
issue-363	71	20	the	the	DET
issue-363	71	21	management	management	NOUN
issue-363	71	22	object	object	NOUN
issue-363	71	23	activity	activity	NOUN
issue-363	71	24	in	in	ADP
issue-363	71	25	order	order	NOUN
issue-363	71	26	to	to	PART
issue-363	71	27	assess	assess	VERB
issue-363	71	28	the	the	DET
issue-363	71	29	reasonableness	reasonableness	NOUN
issue-363	71	30	and	and	CCONJ
issue-363	71	31	efficiency	efficiency	NOUN
issue-363	71	32	of	of	ADP
issue-363	71	33	decision	decision	NOUN
issue-363	71	34	-	-	PUNCT
issue-363	71	35	making	making	NOUN
issue-363	71	36	and	and	CCONJ
issue-363	71	37	results	result	NOUN
issue-363	71	38	of	of	ADP
issue-363	71	39	their	their	PRON
issue-363	71	40	implementation	implementation	NOUN
issue-363	71	41	.	.	PUNCT
issue-363	72	1	in	in	ADP
issue-363	72	2	general	general	ADJ
issue-363	72	3	,	,	PUNCT
issue-363	72	4	financial	financial	ADJ
issue-363	72	5	control	control	NOUN
issue-363	72	6	is	be	AUX
issue-363	72	7	a	a	DET
issue-363	72	8	universal	universal	ADJ
issue-363	72	9	phenomenon	phenomenon	NOUN
issue-363	72	10	.	.	PUNCT
issue-363	73	1	baltic	baltic	PROPN
issue-363	73	2	journal	journal	PROPN
issue-363	73	3	of	of	ADP
issue-363	73	4	economic	economic	ADJ
issue-363	73	5	studies	study	NOUN
issue-363	73	6	296	296	NUM
issue-363	73	7	vol	vol	NOUN
issue-363	73	8	.	.	PUNCT
issue-363	74	1	4	4	NUM
issue-363	74	2	,	,	PUNCT
issue-363	74	3	no	no	INTJ
issue-363	74	4	.	.	NOUN
issue-363	74	5	1	1	NUM
issue-363	74	6	,	,	PUNCT
issue-363	74	7	2018	2018	NUM
issue-363	74	8	its	its	PRON
issue-363	74	9	universality	universality	NOUN
issue-363	74	10	is	be	AUX
issue-363	74	11	its	its	PRON
issue-363	74	12	use	use	NOUN
issue-363	74	13	in	in	ADP
issue-363	74	14	various	various	ADJ
issue-363	74	15	spheres	sphere	NOUN
issue-363	74	16	of	of	ADP
issue-363	74	17	social	social	ADJ
issue-363	74	18	life	life	NOUN
issue-363	74	19	,	,	PUNCT
issue-363	74	20	namely	namely	ADV
issue-363	74	21	:	:	PUNCT
issue-363	74	22	scientific	scientific	ADJ
issue-363	74	23	,	,	PUNCT
issue-363	74	24	political	political	ADJ
issue-363	74	25	,	,	PUNCT
issue-363	74	26	social	social	ADJ
issue-363	74	27	,	,	PUNCT
issue-363	74	28	economic	economic	ADJ
issue-363	74	29	,	,	PUNCT
issue-363	74	30	etc	etc	X
issue-363	74	31	.	.	X
issue-363	75	1	the	the	DET
issue-363	75	2	essence	essence	NOUN
issue-363	75	3	of	of	ADP
issue-363	75	4	financial	financial	ADJ
issue-363	75	5	control	control	NOUN
issue-363	75	6	is	be	AUX
issue-363	75	7	disclosed	disclose	VERB
issue-363	75	8	through	through	ADP
issue-363	75	9	the	the	DET
issue-363	75	10	relationship	relationship	NOUN
issue-363	75	11	between	between	ADP
issue-363	75	12	the	the	DET
issue-363	75	13	use	use	NOUN
issue-363	75	14	and	and	CCONJ
issue-363	75	15	operation	operation	NOUN
issue-363	75	16	of	of	ADP
issue-363	75	17	finance	finance	NOUN
issue-363	75	18	.	.	PUNCT
issue-363	76	1	financial	financial	ADJ
issue-363	76	2	control	control	NOUN
issue-363	76	3	is	be	AUX
issue-363	76	4	applied	apply	VERB
issue-363	76	5	there	there	ADV
issue-363	76	6	and	and	CCONJ
issue-363	76	7	when	when	SCONJ
issue-363	76	8	the	the	DET
issue-363	76	9	finances	finance	NOUN
issue-363	76	10	are	be	AUX
issue-363	76	11	operating	operate	VERB
issue-363	76	12	.	.	PUNCT
issue-363	77	1	finance	finance	NOUN
issue-363	77	2	is	be	AUX
issue-363	77	3	a	a	DET
issue-363	77	4	collection	collection	NOUN
issue-363	77	5	of	of	ADP
issue-363	77	6	forms	form	NOUN
issue-363	77	7	and	and	CCONJ
issue-363	77	8	methods	method	NOUN
issue-363	77	9	for	for	ADP
issue-363	77	10	the	the	DET
issue-363	77	11	formation	formation	NOUN
issue-363	77	12	,	,	PUNCT
issue-363	77	13	distribution	distribution	NOUN
issue-363	77	14	,	,	PUNCT
issue-363	77	15	and	and	CCONJ
issue-363	77	16	use	use	NOUN
issue-363	77	17	of	of	ADP
issue-363	77	18	centralized	centralized	ADJ
issue-363	77	19	and	and	CCONJ
issue-363	77	20	decentralized	decentralized	ADJ
issue-363	77	21	funds	fund	NOUN
issue-363	77	22	in	in	ADP
issue-363	77	23	order	order	NOUN
issue-363	77	24	to	to	PART
issue-363	77	25	fulfil	fulfil	NOUN
issue-363	77	26	functions	function	NOUN
issue-363	77	27	and	and	CCONJ
issue-363	77	28	tasks	task	NOUN
issue-363	77	29	of	of	ADP
issue-363	77	30	the	the	DET
issue-363	77	31	state	state	NOUN
issue-363	77	32	,	,	PUNCT
issue-363	77	33	enterprises	enterprise	NOUN
issue-363	77	34	,	,	PUNCT
issue-363	77	35	and	and	CCONJ
issue-363	77	36	people	people	NOUN
issue-363	77	37	to	to	PART
issue-363	77	38	ensure	ensure	VERB
issue-363	77	39	conditions	condition	NOUN
issue-363	77	40	for	for	ADP
issue-363	77	41	expanded	expand	VERB
issue-363	77	42	reproduction	reproduction	NOUN
issue-363	77	43	,	,	PUNCT
issue-363	77	44	meeting	meet	VERB
issue-363	77	45	the	the	DET
issue-363	77	46	social	social	ADJ
issue-363	77	47	and	and	CCONJ
issue-363	77	48	other	other	ADJ
issue-363	77	49	needs	need	NOUN
issue-363	77	50	of	of	ADP
issue-363	77	51	society	society	NOUN
issue-363	77	52	(	(	PUNCT
issue-363	77	53	vasylyk	vasylyk	ADV
issue-363	77	54	,	,	PUNCT
issue-363	77	55	2000	2000	NUM
issue-363	77	56	:	:	PUNCT
issue-363	77	57	402	402	NUM
issue-363	77	58	)	)	PUNCT
issue-363	77	59	.	.	PUNCT
issue-363	78	1	the	the	DET
issue-363	78	2	effectiveness	effectiveness	NOUN
issue-363	78	3	of	of	ADP
issue-363	78	4	the	the	DET
issue-363	78	5	work	work	NOUN
issue-363	78	6	of	of	ADP
issue-363	78	7	executive	executive	ADJ
issue-363	78	8	authorities	authority	NOUN
issue-363	78	9	and	and	CCONJ
issue-363	78	10	local	local	ADJ
issue-363	78	11	self	self	NOUN
issue-363	78	12	-	-	PUNCT
issue-363	78	13	government	government	NOUN
issue-363	78	14	in	in	ADP
issue-363	78	15	the	the	DET
issue-363	78	16	state	state	NOUN
issue-363	78	17	depends	depend	VERB
issue-363	78	18	on	on	ADP
issue-363	78	19	the	the	DET
issue-363	78	20	control	control	NOUN
issue-363	78	21	over	over	ADP
issue-363	78	22	the	the	DET
issue-363	78	23	implementation	implementation	NOUN
issue-363	78	24	of	of	ADP
issue-363	78	25	laws	law	NOUN
issue-363	78	26	,	,	PUNCT
issue-363	78	27	decisions	decision	NOUN
issue-363	78	28	,	,	PUNCT
issue-363	78	29	orders	order	NOUN
issue-363	78	30	,	,	PUNCT
issue-363	78	31	and	and	CCONJ
issue-363	78	32	the	the	DET
issue-363	78	33	proper	proper	ADJ
issue-363	78	34	organization	organization	NOUN
issue-363	78	35	of	of	ADP
issue-363	78	36	their	their	PRON
issue-363	78	37	implementation	implementation	NOUN
issue-363	78	38	.	.	PUNCT
issue-363	79	1	systemic	systemic	ADJ
issue-363	79	2	and	and	CCONJ
issue-363	79	3	comprehensive	comprehensive	ADJ
issue-363	79	4	control	control	NOUN
issue-363	79	5	contributes	contribute	VERB
issue-363	79	6	to	to	ADP
issue-363	79	7	ensuring	ensure	VERB
issue-363	79	8	the	the	DET
issue-363	79	9	scientific	scientific	ADJ
issue-363	79	10	validity	validity	NOUN
issue-363	79	11	of	of	ADP
issue-363	79	12	decisions	decision	NOUN
issue-363	79	13	,	,	PUNCT
issue-363	79	14	regulations	regulation	NOUN
issue-363	79	15	,	,	PUNCT
issue-363	79	16	and	and	CCONJ
issue-363	79	17	other	other	ADJ
issue-363	79	18	statutory	statutory	ADJ
issue-363	79	19	documents	document	NOUN
issue-363	79	20	,	,	PUNCT
issue-363	79	21	their	their	PRON
issue-363	79	22	timely	timely	ADJ
issue-363	79	23	implementation	implementation	NOUN
issue-363	79	24	.	.	PUNCT
issue-363	80	1	it	it	PRON
issue-363	80	2	is	be	AUX
issue-363	80	3	a	a	DET
issue-363	80	4	prerequisite	prerequisite	NOUN
issue-363	80	5	for	for	ADP
issue-363	80	6	the	the	DET
issue-363	80	7	detection	detection	NOUN
issue-363	80	8	and	and	CCONJ
issue-363	80	9	elimination	elimination	NOUN
issue-363	80	10	of	of	ADP
issue-363	80	11	defects	defect	NOUN
issue-363	80	12	in	in	ADP
issue-363	80	13	the	the	DET
issue-363	80	14	objects	object	NOUN
issue-363	80	15	of	of	ADP
issue-363	80	16	management	management	NOUN
issue-363	80	17	activities	activity	NOUN
issue-363	80	18	and	and	CCONJ
issue-363	80	19	the	the	DET
issue-363	80	20	reasons	reason	NOUN
issue-363	80	21	that	that	PRON
issue-363	80	22	give	give	VERB
issue-363	80	23	rise	rise	NOUN
issue-363	80	24	to	to	ADP
issue-363	80	25	them	they	PRON
issue-363	80	26	.	.	PUNCT
issue-363	81	1	control	control	NOUN
issue-363	81	2	disciplines	discipline	VERB
issue-363	81	3	employees	employee	NOUN
issue-363	81	4	of	of	ADP
issue-363	81	5	the	the	DET
issue-363	81	6	management	management	NOUN
issue-363	81	7	apparatus	apparatus	NOUN
issue-363	81	8	,	,	PUNCT
issue-363	81	9	makes	make	VERB
issue-363	81	10	it	it	PRON
issue-363	81	11	possible	possible	ADJ
issue-363	81	12	to	to	PART
issue-363	81	13	objectively	objectively	ADV
issue-363	81	14	assess	assess	VERB
issue-363	81	15	the	the	DET
issue-363	81	16	level	level	NOUN
issue-363	81	17	of	of	ADP
issue-363	81	18	their	their	PRON
issue-363	81	19	competence	competence	NOUN
issue-363	81	20	and	and	CCONJ
issue-363	81	21	compliance	compliance	NOUN
issue-363	81	22	,	,	PUNCT
issue-363	81	23	promotes	promote	VERB
issue-363	81	24	the	the	DET
issue-363	81	25	spread	spread	NOUN
issue-363	81	26	of	of	ADP
issue-363	81	27	the	the	DET
issue-363	81	28	positive	positive	ADJ
issue-363	81	29	practice	practice	NOUN
issue-363	81	30	of	of	ADP
issue-363	81	31	the	the	DET
issue-363	81	32	work	work	NOUN
issue-363	81	33	(	(	PUNCT
issue-363	81	34	gutsalenko	gutsalenko	NOUN
issue-363	81	35	et	et	PROPN
issue-363	81	36	al	al	PROPN
issue-363	81	37	.	.	PROPN
issue-363	81	38	,	,	PUNCT
issue-363	81	39	2017	2017	NUM
issue-363	81	40	:	:	SYM
issue-363	81	41	5	5	NUM
issue-363	81	42	)	)	PUNCT
issue-363	81	43	.	.	PUNCT
issue-363	82	1	legal	legal	ADJ
issue-363	82	2	science	science	NOUN
issue-363	82	3	and	and	CCONJ
issue-363	82	4	current	current	ADJ
issue-363	82	5	legislation	legislation	NOUN
issue-363	82	6	contain	contain	VERB
issue-363	82	7	a	a	DET
issue-363	82	8	number	number	NOUN
issue-363	82	9	of	of	ADP
issue-363	82	10	fundamental	fundamental	ADJ
issue-363	82	11	principles	principle	NOUN
issue-363	82	12	for	for	ADP
issue-363	82	13	the	the	DET
issue-363	82	14	implementation	implementation	NOUN
issue-363	82	15	of	of	ADP
issue-363	82	16	financial	financial	ADJ
issue-363	82	17	control	control	NOUN
issue-363	82	18	.	.	PUNCT
issue-363	83	1	the	the	DET
issue-363	83	2	observance	observance	NOUN
issue-363	83	3	of	of	ADP
issue-363	83	4	these	these	DET
issue-363	83	5	principles	principle	NOUN
issue-363	83	6	allows	allow	VERB
issue-363	83	7	the	the	DET
issue-363	83	8	financial	financial	ADJ
issue-363	83	9	control	control	NOUN
issue-363	83	10	bodies	body	NOUN
issue-363	83	11	to	to	PART
issue-363	83	12	fully	fully	ADV
issue-363	83	13	exercise	exercise	VERB
issue-363	83	14	their	their	PRON
issue-363	83	15	powers	power	NOUN
issue-363	83	16	.	.	PUNCT
issue-363	84	1	we	we	PRON
issue-363	84	2	will	will	AUX
issue-363	84	3	start	start	VERB
issue-363	84	4	analysing	analyse	VERB
issue-363	84	5	the	the	DET
issue-363	84	6	principles	principle	NOUN
issue-363	84	7	of	of	ADP
issue-363	84	8	financial	financial	ADJ
issue-363	84	9	control	control	NOUN
issue-363	84	10	starting	start	VERB
issue-363	84	11	from	from	ADP
issue-363	84	12	generic	generic	ADJ
issue-363	84	13	principles	principle	NOUN
issue-363	84	14	that	that	PRON
issue-363	84	15	have	have	AUX
issue-363	84	16	become	become	VERB
issue-363	84	17	the	the	DET
issue-363	84	18	foundation	foundation	NOUN
issue-363	84	19	(	(	PUNCT
issue-363	84	20	basis	basis	NOUN
issue-363	84	21	)	)	PUNCT
issue-363	84	22	for	for	ADP
issue-363	84	23	implementing	implement	VERB
issue-363	84	24	these	these	DET
issue-363	84	25	principles	principle	NOUN
issue-363	84	26	in	in	ADP
issue-363	84	27	general	general	ADJ
issue-363	84	28	.	.	PUNCT
issue-363	85	1	state	state	PROPN
issue-363	85	2	financial	financial	ADJ
issue-363	85	3	control	control	NOUN
issue-363	85	4	is	be	AUX
issue-363	85	5	a	a	DET
issue-363	85	6	kind	kind	NOUN
issue-363	85	7	of	of	ADP
issue-363	85	8	financial	financial	ADJ
issue-363	85	9	control	control	NOUN
issue-363	85	10	carried	carry	VERB
issue-363	85	11	out	out	ADP
issue-363	85	12	by	by	ADP
issue-363	85	13	the	the	DET
issue-363	85	14	relevant	relevant	ADJ
issue-363	85	15	state	state	NOUN
issue-363	85	16	financial	financial	ADJ
issue-363	85	17	control	control	NOUN
issue-363	85	18	bodies	body	NOUN
issue-363	85	19	.	.	PUNCT
issue-363	86	1	it	it	PRON
issue-363	86	2	consists	consist	VERB
issue-363	86	3	in	in	ADP
issue-363	86	4	establishing	establish	VERB
issue-363	86	5	the	the	DET
issue-363	86	6	actual	actual	ADJ
issue-363	86	7	state	state	NOUN
issue-363	86	8	of	of	ADP
issue-363	86	9	affairs	affair	NOUN
issue-363	86	10	in	in	ADP
issue-363	86	11	observance	observance	NOUN
issue-363	86	12	of	of	ADP
issue-363	86	13	requirements	requirement	NOUN
issue-363	86	14	of	of	ADP
issue-363	86	15	the	the	DET
issue-363	86	16	current	current	ADJ
issue-363	86	17	legislation	legislation	NOUN
issue-363	86	18	at	at	ADP
issue-363	86	19	the	the	DET
issue-363	86	20	controlled	control	VERB
issue-363	86	21	object	object	NOUN
issue-363	86	22	,	,	PUNCT
issue-363	86	23	aimed	aim	VERB
issue-363	86	24	at	at	ADP
issue-363	86	25	ensuring	ensure	VERB
issue-363	86	26	the	the	DET
issue-363	86	27	legality	legality	NOUN
issue-363	86	28	,	,	PUNCT
issue-363	86	29	financial	financial	ADJ
issue-363	86	30	discipline	discipline	NOUN
issue-363	86	31	,	,	PUNCT
issue-363	86	32	and	and	CCONJ
issue-363	86	33	rationality	rationality	NOUN
issue-363	86	34	during	during	ADP
issue-363	86	35	the	the	DET
issue-363	86	36	formation	formation	NOUN
issue-363	86	37	,	,	PUNCT
issue-363	86	38	distribution	distribution	NOUN
issue-363	86	39	,	,	PUNCT
issue-363	86	40	possession	possession	NOUN
issue-363	86	41	,	,	PUNCT
issue-363	86	42	use	use	NOUN
issue-363	86	43	,	,	PUNCT
issue-363	86	44	and	and	CCONJ
issue-363	86	45	alienation	alienation	NOUN
issue-363	86	46	of	of	ADP
issue-363	86	47	assets	asset	NOUN
issue-363	86	48	owned	own	VERB
issue-363	86	49	by	by	ADP
issue-363	86	50	the	the	DET
issue-363	86	51	state	state	NOUN
issue-363	86	52	,	,	PUNCT
issue-363	86	53	as	as	ADV
issue-363	86	54	well	well	ADV
issue-363	86	55	as	as	ADP
issue-363	86	56	the	the	DET
issue-363	86	57	use	use	NOUN
issue-363	86	58	of	of	ADP
issue-363	86	59	funds	fund	NOUN
issue-363	86	60	that	that	PRON
issue-363	86	61	remaining	remain	VERB
issue-363	86	62	in	in	ADP
issue-363	86	63	the	the	DET
issue-363	86	64	subject	subject	NOUN
issue-363	86	65	of	of	ADP
issue-363	86	66	financial	financial	ADJ
issue-363	86	67	legal	legal	ADJ
issue-363	86	68	relations	relation	NOUN
issue-363	86	69	in	in	ADP
issue-363	86	70	connection	connection	NOUN
issue-363	86	71	with	with	ADP
issue-363	86	72	granted	grant	VERB
issue-363	86	73	privileges	privilege	NOUN
issue-363	86	74	for	for	ADP
issue-363	86	75	payments	payment	NOUN
issue-363	86	76	to	to	ADP
issue-363	86	77	the	the	DET
issue-363	86	78	budgets	budget	NOUN
issue-363	86	79	,	,	PUNCT
issue-363	86	80	state	state	NOUN
issue-363	86	81	extra	extra	ADJ
issue-363	86	82	-	-	ADJ
issue-363	86	83	budgetary	budgetary	ADJ
issue-363	86	84	funds	fund	NOUN
issue-363	86	85	and	and	CCONJ
issue-363	86	86	loans	loan	NOUN
issue-363	86	87	received	receive	VERB
issue-363	86	88	under	under	ADP
issue-363	86	89	the	the	DET
issue-363	86	90	guarantees	guarantee	NOUN
issue-363	86	91	of	of	ADP
issue-363	86	92	the	the	DET
issue-363	86	93	cabinet	cabinet	NOUN
issue-363	86	94	of	of	ADP
issue-363	86	95	ministers	minister	NOUN
issue-363	86	96	of	of	ADP
issue-363	86	97	ukraine	ukraine	NOUN
issue-363	86	98	(	(	PUNCT
issue-363	86	99	gutsalenko	gutsalenko	PROPN
issue-363	86	100	et	et	PROPN
issue-363	86	101	al	al	PROPN
issue-363	86	102	.	.	PROPN
issue-363	86	103	,	,	PUNCT
issue-363	86	104	2017	2017	NUM
issue-363	86	105	:	:	SYM
issue-363	86	106	6	6	NUM
issue-363	86	107	)	)	PUNCT
issue-363	86	108	.	.	PUNCT
issue-363	87	1	the	the	DET
issue-363	87	2	development	development	NOUN
issue-363	87	3	of	of	ADP
issue-363	87	4	modern	modern	ADJ
issue-363	87	5	state	state	NOUN
issue-363	87	6	financial	financial	ADJ
issue-363	87	7	control	control	NOUN
issue-363	87	8	is	be	AUX
issue-363	87	9	based	base	VERB
issue-363	87	10	on	on	ADP
issue-363	87	11	a	a	DET
issue-363	87	12	hierarchically	hierarchically	ADV
issue-363	87	13	structured	structure	VERB
issue-363	87	14	system	system	NOUN
issue-363	87	15	of	of	ADP
issue-363	87	16	principles	principle	NOUN
issue-363	87	17	.	.	PUNCT
issue-363	88	1	principles	principle	NOUN
issue-363	88	2	of	of	ADP
issue-363	88	3	state	state	NOUN
issue-363	88	4	financial	financial	ADJ
issue-363	88	5	control	control	NOUN
issue-363	88	6	are	be	AUX
issue-363	88	7	the	the	DET
issue-363	88	8	basic	basic	ADJ
issue-363	88	9	,	,	PUNCT
issue-363	88	10	fundamental	fundamental	ADJ
issue-363	88	11	ideas	idea	NOUN
issue-363	88	12	of	of	ADP
issue-363	88	13	regulation	regulation	NOUN
issue-363	88	14	of	of	ADP
issue-363	88	15	financial	financial	ADJ
issue-363	88	16	and	and	CCONJ
issue-363	88	17	legal	legal	ADJ
issue-363	88	18	relations	relation	NOUN
issue-363	88	19	in	in	ADP
issue-363	88	20	the	the	DET
issue-363	88	21	implementation	implementation	NOUN
issue-363	88	22	of	of	ADP
issue-363	88	23	state	state	NOUN
issue-363	88	24	financial	financial	ADJ
issue-363	88	25	control	control	NOUN
issue-363	88	26	sphere	sphere	ADV
issue-363	88	27	and	and	CCONJ
issue-363	88	28	ensure	ensure	VERB
issue-363	88	29	the	the	DET
issue-363	88	30	unity	unity	NOUN
issue-363	88	31	of	of	ADP
issue-363	88	32	the	the	DET
issue-363	88	33	normative	normative	ADJ
issue-363	88	34	content	content	NOUN
issue-363	88	35	of	of	ADP
issue-363	88	36	this	this	DET
issue-363	88	37	section	section	NOUN
issue-363	88	38	of	of	ADP
issue-363	88	39	financial	financial	ADJ
issue-363	88	40	law	law	NOUN
issue-363	88	41	,	,	PUNCT
issue-363	88	42	on	on	ADP
issue-363	88	43	the	the	DET
issue-363	88	44	one	one	NUM
issue-363	88	45	hand	hand	NOUN
issue-363	88	46	,	,	PUNCT
issue-363	88	47	they	they	PRON
issue-363	88	48	are	be	AUX
issue-363	88	49	the	the	DET
issue-363	88	50	factors	factor	NOUN
issue-363	88	51	determining	determine	VERB
issue-363	88	52	the	the	DET
issue-363	88	53	directions	direction	NOUN
issue-363	88	54	of	of	ADP
issue-363	88	55	its	its	PRON
issue-363	88	56	internal	internal	ADJ
issue-363	88	57	development	development	NOUN
issue-363	88	58	,	,	PUNCT
issue-363	88	59	and	and	CCONJ
issue-363	88	60	on	on	ADP
issue-363	88	61	the	the	DET
issue-363	88	62	other	other	ADJ
issue-363	88	63	hand	hand	NOUN
issue-363	88	64	,	,	PUNCT
issue-363	88	65	they	they	PRON
issue-363	88	66	are	be	AUX
issue-363	88	67	the	the	DET
issue-363	88	68	tools	tool	NOUN
issue-363	88	69	to	to	PART
issue-363	88	70	overcome	overcome	VERB
issue-363	88	71	various	various	ADJ
issue-363	88	72	contradictions	contradiction	NOUN
issue-363	88	73	and	and	CCONJ
issue-363	88	74	collisions	collision	NOUN
issue-363	88	75	.	.	PUNCT
issue-363	89	1	3.2	3.2	NUM
issue-363	89	2	.	.	PUNCT
issue-363	89	3	principles	principle	NOUN
issue-363	89	4	of	of	ADP
issue-363	89	5	financial	financial	ADJ
issue-363	89	6	control	control	NOUN
issue-363	89	7	in	in	ADP
issue-363	89	8	ukraine	ukraine	NOUN
issue-363	89	9	there	there	PRON
issue-363	89	10	are	be	VERB
issue-363	89	11	three	three	NUM
issue-363	89	12	main	main	ADJ
issue-363	89	13	forms	form	NOUN
issue-363	89	14	of	of	ADP
issue-363	89	15	financial	financial	ADJ
issue-363	89	16	control	control	NOUN
issue-363	89	17	:	:	PUNCT
issue-363	89	18	preventive	preventive	ADJ
issue-363	89	19	control	control	NOUN
issue-363	89	20	,	,	PUNCT
issue-363	89	21	operational	operational	ADJ
issue-363	89	22	control	control	NOUN
issue-363	89	23	,	,	PUNCT
issue-363	89	24	retrospective	retrospective	ADJ
issue-363	89	25	control	control	NOUN
issue-363	89	26	.	.	PUNCT
issue-363	90	1	operational	operational	ADJ
issue-363	90	2	control	control	NOUN
issue-363	90	3	is	be	AUX
issue-363	90	4	performed	perform	VERB
issue-363	90	5	during	during	ADP
issue-363	90	6	the	the	DET
issue-363	90	7	financial	financial	ADJ
issue-363	90	8	and	and	CCONJ
issue-363	90	9	economic	economic	ADJ
issue-363	90	10	operations	operation	NOUN
issue-363	90	11	,	,	PUNCT
issue-363	90	12	retrospective	retrospective	ADJ
issue-363	90	13	control	control	NOUN
issue-363	90	14	−	−	PROPN
issue-363	90	15	respectively	respectively	ADV
issue-363	90	16	after	after	ADP
issue-363	90	17	the	the	DET
issue-363	90	18	reporting	reporting	NOUN
issue-363	90	19	period	period	NOUN
issue-363	90	20	.	.	PUNCT
issue-363	91	1	but	but	CCONJ
issue-363	91	2	the	the	DET
issue-363	91	3	most	most	ADV
issue-363	91	4	important	important	ADJ
issue-363	91	5	one	one	NOUN
issue-363	91	6	is	be	AUX
issue-363	91	7	preventive	preventive	ADJ
issue-363	91	8	control	control	NOUN
issue-363	91	9	,	,	PUNCT
issue-363	91	10	which	which	PRON
issue-363	91	11	is	be	AUX
issue-363	91	12	performed	perform	VERB
issue-363	91	13	until	until	ADP
issue-363	91	14	financial	financial	ADJ
issue-363	91	15	transactions	transaction	NOUN
issue-363	91	16	.	.	PUNCT
issue-363	92	1	the	the	DET
issue-363	92	2	assessment	assessment	NOUN
issue-363	92	3	of	of	ADP
issue-363	92	4	the	the	DET
issue-363	92	5	validity	validity	NOUN
issue-363	92	6	of	of	ADP
issue-363	92	7	programs	program	NOUN
issue-363	92	8	and	and	CCONJ
issue-363	92	9	financial	financial	ADJ
issue-363	92	10	forecasts	forecast	NOUN
issue-363	92	11	,	,	PUNCT
issue-363	92	12	financial	financial	ADJ
issue-363	92	13	plans	plan	NOUN
issue-363	92	14	based	base	VERB
issue-363	92	15	on	on	ADP
issue-363	92	16	the	the	DET
issue-363	92	17	analysis	analysis	NOUN
issue-363	92	18	of	of	ADP
issue-363	92	19	macroeconomic	macroeconomic	ADJ
issue-363	92	20	indicators	indicator	NOUN
issue-363	92	21	of	of	ADP
issue-363	92	22	the	the	DET
issue-363	92	23	state	state	NOUN
issue-363	92	24	economy	economy	NOUN
issue-363	92	25	are	be	AUX
issue-363	92	26	carried	carry	VERB
issue-363	92	27	out	out	ADP
issue-363	92	28	.	.	PUNCT
issue-363	93	1	it	it	PRON
issue-363	93	2	is	be	AUX
issue-363	93	3	performed	perform	VERB
issue-363	93	4	to	to	PART
issue-363	93	5	prevent	prevent	VERB
issue-363	93	6	the	the	DET
issue-363	93	7	violation	violation	NOUN
issue-363	93	8	of	of	ADP
issue-363	93	9	laws	law	NOUN
issue-363	93	10	,	,	PUNCT
issue-363	93	11	rational	rational	ADJ
issue-363	93	12	use	use	NOUN
issue-363	93	13	of	of	ADP
issue-363	93	14	financial	financial	ADJ
issue-363	93	15	resources	resource	NOUN
issue-363	93	16	.	.	PUNCT
issue-363	94	1	according	accord	VERB
issue-363	94	2	to	to	ADP
issue-363	94	3	the	the	DET
issue-363	94	4	law	law	NOUN
issue-363	94	5	of	of	ADP
issue-363	94	6	ukraine	ukraine	NOUN
issue-363	94	7	“	"	PUNCT
issue-363	94	8	on	on	ADP
issue-363	94	9	basic	basic	ADJ
issue-363	94	10	principles	principle	NOUN
issue-363	94	11	of	of	ADP
issue-363	94	12	implementation	implementation	NOUN
issue-363	94	13	of	of	ADP
issue-363	94	14	state	state	NOUN
issue-363	94	15	financial	financial	ADJ
issue-363	94	16	control	control	NOUN
issue-363	94	17	in	in	ADP
issue-363	94	18	ukraine	ukraine	NOUN
issue-363	94	19	,	,	PUNCT
issue-363	94	20	”	"	PUNCT
issue-363	94	21	the	the	DET
issue-363	94	22	main	main	ADJ
issue-363	94	23	tasks	task	NOUN
issue-363	94	24	of	of	ADP
issue-363	94	25	body	body	NOUN
issue-363	94	26	of	of	ADP
issue-363	94	27	the	the	DET
issue-363	94	28	state	state	NOUN
issue-363	94	29	financial	financial	ADJ
issue-363	94	30	control	control	NOUN
issue-363	94	31	are	be	AUX
issue-363	94	32	:	:	PUNCT
issue-363	94	33	implementation	implementation	NOUN
issue-363	94	34	of	of	ADP
issue-363	94	35	the	the	DET
issue-363	94	36	state	state	NOUN
issue-363	94	37	financial	financial	ADJ
issue-363	94	38	control	control	NOUN
issue-363	94	39	of	of	ADP
issue-363	94	40	use	use	NOUN
issue-363	94	41	and	and	CCONJ
issue-363	94	42	safety	safety	NOUN
issue-363	94	43	of	of	ADP
issue-363	94	44	the	the	DET
issue-363	94	45	state	state	NOUN
issue-363	94	46	financial	financial	ADJ
issue-363	94	47	resources	resource	NOUN
issue-363	94	48	,	,	PUNCT
issue-363	94	49	non	non	ADJ
issue-363	94	50	-	-	ADJ
issue-363	94	51	current	current	ADJ
issue-363	94	52	and	and	CCONJ
issue-363	94	53	other	other	ADJ
issue-363	94	54	assets	asset	NOUN
issue-363	94	55	,	,	PUNCT
issue-363	94	56	correctness	correctness	NOUN
issue-363	94	57	of	of	ADP
issue-363	94	58	determination	determination	NOUN
issue-363	94	59	of	of	ADP
issue-363	94	60	need	need	NOUN
issue-363	94	61	for	for	ADP
issue-363	94	62	budgetary	budgetary	ADJ
issue-363	94	63	funds	fund	NOUN
issue-363	94	64	and	and	CCONJ
issue-363	94	65	capture	capture	NOUN
issue-363	94	66	of	of	ADP
issue-363	94	67	obligations	obligation	NOUN
issue-363	94	68	,	,	PUNCT
issue-363	94	69	effective	effective	ADJ
issue-363	94	70	use	use	NOUN
issue-363	94	71	of	of	ADP
issue-363	94	72	means	mean	NOUN
issue-363	94	73	and	and	CCONJ
issue-363	94	74	property	property	NOUN
issue-363	94	75	,	,	PUNCT
issue-363	94	76	condition	condition	NOUN
issue-363	94	77	and	and	CCONJ
issue-363	94	78	reliability	reliability	NOUN
issue-363	94	79	of	of	ADP
issue-363	94	80	financial	financial	ADJ
issue-363	94	81	accounting	accounting	NOUN
issue-363	94	82	and	and	CCONJ
issue-363	94	83	the	the	DET
issue-363	94	84	financial	financial	ADJ
issue-363	94	85	reporting	reporting	NOUN
issue-363	94	86	in	in	ADP
issue-363	94	87	the	the	DET
issue-363	94	88	ministries	ministry	NOUN
issue-363	94	89	and	and	CCONJ
issue-363	94	90	other	other	ADJ
issue-363	94	91	executive	executive	ADJ
issue-363	94	92	bodies	body	NOUN
issue-363	94	93	,	,	PUNCT
issue-363	94	94	the	the	DET
issue-363	94	95	state	state	NOUN
issue-363	94	96	funds	fund	NOUN
issue-363	94	97	,	,	PUNCT
issue-363	94	98	funds	fund	NOUN
issue-363	94	99	of	of	ADP
issue-363	94	100	obligatory	obligatory	ADJ
issue-363	94	101	national	national	ADJ
issue-363	94	102	social	social	ADJ
issue-363	94	103	insurance	insurance	NOUN
issue-363	94	104	,	,	PUNCT
issue-363	94	105	budgetary	budgetary	ADJ
issue-363	94	106	institutions	institution	NOUN
issue-363	94	107	and	and	CCONJ
issue-363	94	108	subjects	subject	NOUN
issue-363	94	109	of	of	ADP
issue-363	94	110	managing	manage	VERB
issue-363	94	111	of	of	ADP
issue-363	94	112	public	public	ADJ
issue-363	94	113	sector	sector	NOUN
issue-363	94	114	of	of	ADP
issue-363	94	115	economy	economy	NOUN
issue-363	94	116	,	,	PUNCT
issue-363	94	117	and	and	CCONJ
issue-363	94	118	also	also	ADV
issue-363	94	119	at	at	ADP
issue-363	94	120	the	the	DET
issue-363	94	121	companies	company	NOUN
issue-363	94	122	,	,	PUNCT
issue-363	94	123	in	in	ADP
issue-363	94	124	organizations	organization	NOUN
issue-363	94	125	and	and	CCONJ
issue-363	94	126	the	the	DET
issue-363	94	127	organizations	organization	NOUN
issue-363	94	128	,	,	PUNCT
issue-363	94	129	which	which	PRON
issue-363	94	130	receive	receive	VERB
issue-363	94	131	(	(	PUNCT
issue-363	94	132	received	receive	VERB
issue-363	94	133	in	in	ADP
issue-363	94	134	the	the	DET
issue-363	94	135	period	period	NOUN
issue-363	94	136	which	which	PRON
issue-363	94	137	is	be	AUX
issue-363	94	138	checked	check	VERB
issue-363	94	139	)	)	PUNCT
issue-363	94	140	means	mean	VERB
issue-363	94	141	from	from	ADP
issue-363	94	142	budgets	budget	NOUN
issue-363	94	143	of	of	ADP
issue-363	94	144	all	all	DET
issue-363	94	145	levels	level	NOUN
issue-363	94	146	,	,	PUNCT
issue-363	94	147	the	the	DET
issue-363	94	148	state	state	NOUN
issue-363	94	149	funds	fund	NOUN
issue-363	94	150	and	and	CCONJ
issue-363	94	151	funds	fund	NOUN
issue-363	94	152	of	of	ADP
issue-363	94	153	obligatory	obligatory	ADJ
issue-363	94	154	national	national	ADJ
issue-363	94	155	social	social	ADJ
issue-363	94	156	insurance	insurance	NOUN
issue-363	94	157	or	or	CCONJ
issue-363	94	158	use	use	NOUN
issue-363	94	159	(	(	PUNCT
issue-363	94	160	used	use	VERB
issue-363	94	161	in	in	ADP
issue-363	94	162	the	the	DET
issue-363	94	163	period	period	NOUN
issue-363	94	164	which	which	PRON
issue-363	94	165	is	be	AUX
issue-363	94	166	checked	check	VERB
issue-363	94	167	)	)	PUNCT
issue-363	94	168	the	the	DET
issue-363	94	169	state	state	NOUN
issue-363	94	170	-	-	PUNCT
issue-363	94	171	owned	own	VERB
issue-363	94	172	or	or	CCONJ
issue-363	94	173	municipal	municipal	ADJ
issue-363	94	174	property	property	NOUN
issue-363	94	175	(	(	PUNCT
issue-363	94	176	further	far	ADV
issue-363	94	177	‒	‒	X
issue-363	94	178	under	under	ADP
issue-363	94	179	control	control	NOUN
issue-363	94	180	organizations	organization	NOUN
issue-363	94	181	)	)	PUNCT
issue-363	94	182	,	,	PUNCT
issue-363	94	183	behind	behind	ADP
issue-363	94	184	observance	observance	NOUN
issue-363	94	185	of	of	ADP
issue-363	94	186	the	the	DET
issue-363	94	187	budget	budget	NOUN
issue-363	94	188	legislation	legislation	NOUN
issue-363	94	189	,	,	PUNCT
issue-363	94	190	compliance	compliance	NOUN
issue-363	94	191	with	with	ADP
issue-363	94	192	law	law	NOUN
issue-363	94	193	about	about	ADP
issue-363	94	194	public	public	ADJ
issue-363	94	195	procurements	procurement	NOUN
issue-363	94	196	,	,	PUNCT
issue-363	94	197	activities	activity	NOUN
issue-363	94	198	of	of	ADP
issue-363	94	199	business	business	NOUN
issue-363	94	200	entities	entity	NOUN
issue-363	94	201	irrespective	irrespective	ADV
issue-363	94	202	of	of	ADP
issue-363	94	203	pattern	pattern	NOUN
issue-363	94	204	of	of	ADP
issue-363	94	205	ownership	ownership	NOUN
issue-363	94	206	,	,	PUNCT
issue-363	94	207	which	which	PRON
issue-363	94	208	are	be	AUX
issue-363	94	209	not	not	PART
issue-363	94	210	carried	carry	VERB
issue-363	94	211	by	by	ADP
issue-363	94	212	the	the	DET
issue-363	94	213	legislation	legislation	NOUN
issue-363	94	214	under	under	ADP
issue-363	94	215	control	control	NOUN
issue-363	94	216	organizations	organization	NOUN
issue-363	94	217	,	,	PUNCT
issue-363	94	218	by	by	ADP
issue-363	94	219	a	a	DET
issue-363	94	220	court	court	NOUN
issue-363	94	221	decision	decision	NOUN
issue-363	94	222	,	,	PUNCT
issue-363	94	223	accepted	accept	VERB
issue-363	94	224	in	in	ADP
issue-363	94	225	criminal	criminal	ADJ
issue-363	94	226	proceedings	proceeding	NOUN
issue-363	94	227	.	.	PUNCT
issue-363	95	1	state	state	NOUN
issue-363	95	2	financial	financial	ADJ
issue-363	95	3	control	control	NOUN
issue-363	95	4	is	be	AUX
issue-363	95	5	provided	provide	VERB
issue-363	95	6	with	with	ADP
issue-363	95	7	a	a	DET
issue-363	95	8	body	body	NOUN
issue-363	95	9	of	of	ADP
issue-363	95	10	the	the	DET
issue-363	95	11	state	state	NOUN
issue-363	95	12	financial	financial	ADJ
issue-363	95	13	control	control	NOUN
issue-363	95	14	through	through	ADP
issue-363	95	15	carrying	carry	VERB
issue-363	95	16	out	out	ADP
issue-363	95	17	the	the	DET
issue-363	95	18	state	state	NOUN
issue-363	95	19	financial	financial	ADJ
issue-363	95	20	audit	audit	NOUN
issue-363	95	21	,	,	PUNCT
issue-363	95	22	check	check	NOUN
issue-363	95	23	of	of	ADP
issue-363	95	24	public	public	ADJ
issue-363	95	25	procurements	procurement	NOUN
issue-363	95	26	,	,	PUNCT
issue-363	95	27	and	and	CCONJ
issue-363	95	28	inspection	inspection	NOUN
issue-363	95	29	.	.	PUNCT
issue-363	96	1	the	the	DET
issue-363	96	2	procedure	procedure	NOUN
issue-363	96	3	for	for	ADP
issue-363	96	4	carrying	carry	VERB
issue-363	96	5	out	out	ADP
issue-363	96	6	by	by	ADP
issue-363	96	7	the	the	DET
issue-363	96	8	body	body	NOUN
issue-363	96	9	of	of	ADP
issue-363	96	10	the	the	DET
issue-363	96	11	state	state	NOUN
issue-363	96	12	financial	financial	ADJ
issue-363	96	13	control	control	NOUN
issue-363	96	14	of	of	ADP
issue-363	96	15	the	the	DET
issue-363	96	16	state	state	NOUN
issue-363	96	17	financial	financial	ADJ
issue-363	96	18	audit	audit	NOUN
issue-363	96	19	,	,	PUNCT
issue-363	96	20	inspection	inspection	NOUN
issue-363	96	21	,	,	PUNCT
issue-363	96	22	and	and	CCONJ
issue-363	96	23	checks	check	NOUN
issue-363	96	24	of	of	ADP
issue-363	96	25	public	public	ADJ
issue-363	96	26	procurements	procurement	NOUN
issue-363	96	27	is	be	AUX
issue-363	96	28	established	establish	VERB
issue-363	96	29	by	by	ADP
issue-363	96	30	the	the	DET
issue-363	96	31	cabinet	cabinet	NOUN
issue-363	96	32	of	of	ADP
issue-363	96	33	ministers	minister	NOUN
issue-363	96	34	of	of	ADP
issue-363	96	35	ukraine	ukraine	NOUN
issue-363	96	36	(	(	PUNCT
issue-363	96	37	law	law	NOUN
issue-363	96	38	of	of	ADP
issue-363	96	39	ukraine	ukraine	NOUN
issue-363	96	40	)	)	PUNCT
issue-363	96	41	.	.	PUNCT
issue-363	97	1	according	accord	VERB
issue-363	97	2	to	to	ADP
issue-363	97	3	article	article	NOUN
issue-363	97	4	3	3	NUM
issue-363	97	5	of	of	ADP
issue-363	97	6	this	this	DET
issue-363	97	7	law	law	NOUN
issue-363	97	8	of	of	ADP
issue-363	97	9	ukraine	ukraine	NOUN
issue-363	97	10	,	,	PUNCT
issue-363	97	11	the	the	DET
issue-363	97	12	state	state	NOUN
issue-363	97	13	financial	financial	ADJ
issue-363	97	14	audit	audit	NOUN
issue-363	97	15	is	be	AUX
issue-363	97	16	a	a	DET
issue-363	97	17	kind	kind	NOUN
issue-363	97	18	of	of	ADP
issue-363	97	19	the	the	DET
issue-363	97	20	state	state	NOUN
issue-363	97	21	financial	financial	ADJ
issue-363	97	22	control	control	NOUN
issue-363	97	23	and	and	CCONJ
issue-363	97	24	consists	consist	VERB
issue-363	97	25	in	in	ADP
issue-363	97	26	check	check	NOUN
issue-363	97	27	and	and	CCONJ
issue-363	97	28	the	the	DET
issue-363	97	29	analysis	analysis	NOUN
issue-363	97	30	by	by	ADP
issue-363	97	31	body	body	NOUN
issue-363	97	32	of	of	ADP
issue-363	97	33	the	the	DET
issue-363	97	34	state	state	NOUN
issue-363	97	35	financial	financial	ADJ
issue-363	97	36	control	control	NOUN
issue-363	97	37	of	of	ADP
issue-363	97	38	actual	actual	ADJ
issue-363	97	39	state	state	NOUN
issue-363	97	40	of	of	ADP
issue-363	97	41	cases	case	NOUN
issue-363	97	42	of	of	ADP
issue-363	97	43	rather	rather	ADV
issue-363	97	44	legal	legal	ADJ
issue-363	97	45	and	and	CCONJ
issue-363	97	46	effective	effective	ADJ
issue-363	97	47	use	use	NOUN
issue-363	97	48	of	of	ADP
issue-363	97	49	the	the	DET
issue-363	97	50	public	public	ADJ
issue-363	97	51	or	or	CCONJ
issue-363	97	52	municipal	municipal	ADJ
issue-363	97	53	funds	fund	NOUN
issue-363	97	54	and	and	CCONJ
issue-363	97	55	property	property	NOUN
issue-363	97	56	,	,	PUNCT
issue-363	97	57	other	other	ADJ
issue-363	97	58	assets	asset	NOUN
issue-363	97	59	of	of	ADP
issue-363	97	60	the	the	DET
issue-363	97	61	state	state	NOUN
issue-363	97	62	,	,	PUNCT
issue-363	97	63	correctness	correctness	NOUN
issue-363	97	64	of	of	ADP
issue-363	97	65	conducting	conduct	VERB
issue-363	97	66	financial	financial	ADJ
issue-363	97	67	accounting	accounting	NOUN
issue-363	97	68	and	and	CCONJ
issue-363	97	69	reliability	reliability	NOUN
issue-363	97	70	of	of	ADP
issue-363	97	71	the	the	DET
issue-363	97	72	financial	financial	ADJ
issue-363	97	73	reporting	reporting	NOUN
issue-363	97	74	,	,	PUNCT
issue-363	97	75	functioning	function	VERB
issue-363	97	76	of	of	ADP
issue-363	97	77	internal	internal	ADJ
issue-363	97	78	control	control	NOUN
issue-363	97	79	system	system	NOUN
issue-363	97	80	.	.	PUNCT
issue-363	98	1	results	result	NOUN
issue-363	98	2	of	of	ADP
issue-363	98	3	the	the	DET
issue-363	98	4	state	state	NOUN
issue-363	98	5	financial	financial	ADJ
issue-363	98	6	audit	audit	NOUN
issue-363	98	7	and	and	CCONJ
issue-363	98	8	their	their	PRON
issue-363	98	9	assessment	assessment	NOUN
issue-363	98	10	are	be	AUX
issue-363	98	11	stated	state	VERB
issue-363	98	12	in	in	ADP
issue-363	98	13	the	the	DET
issue-363	98	14	report	report	NOUN
issue-363	98	15	.	.	PUNCT
issue-363	99	1	in	in	ADP
issue-363	99	2	the	the	DET
issue-363	99	3	opinion	opinion	NOUN
issue-363	99	4	of	of	ADP
issue-363	99	5	v.	v.	PROPN
issue-363	99	6	baranovska	baranovska	PROPN
issue-363	99	7	,	,	PUNCT
issue-363	99	8	the	the	DET
issue-363	99	9	main	main	ADJ
issue-363	99	10	directions	direction	NOUN
issue-363	99	11	of	of	ADP
issue-363	99	12	state	state	NOUN
issue-363	99	13	financial	financial	ADJ
issue-363	99	14	control	control	NOUN
issue-363	99	15	are	be	AUX
issue-363	99	16	the	the	DET
issue-363	99	17	social	social	ADJ
issue-363	99	18	relations	relation	NOUN
issue-363	99	19	that	that	SCONJ
issue-363	99	20	baltic	baltic	ADJ
issue-363	99	21	journal	journal	NOUN
issue-363	99	22	of	of	ADP
issue-363	99	23	economic	economic	ADJ
issue-363	99	24	studies	study	NOUN
issue-363	99	25	297	297	NUM
issue-363	99	26	vol	vol	NOUN
issue-363	99	27	.	.	PROPN
issue-363	100	1	4	4	NUM
issue-363	100	2	,	,	PUNCT
issue-363	100	3	no	no	INTJ
issue-363	100	4	.	.	NOUN
issue-363	100	5	1	1	NUM
issue-363	100	6	,	,	PUNCT
issue-363	100	7	2018	2018	NUM
issue-363	100	8	arise	arise	VERB
issue-363	100	9	,	,	PUNCT
issue-363	100	10	change	change	NOUN
issue-363	100	11	,	,	PUNCT
issue-363	100	12	and	and	CCONJ
issue-363	100	13	cease	cease	VERB
issue-363	100	14	in	in	ADP
issue-363	100	15	the	the	DET
issue-363	100	16	public	public	ADJ
issue-363	100	17	financial	financial	ADJ
issue-363	100	18	activity	activity	NOUN
issue-363	100	19	sphere	sphere	ADV
issue-363	100	20	,	,	PUNCT
issue-363	100	21	namely	namely	ADV
issue-363	100	22	:	:	PUNCT
issue-363	100	23	‒	‒	NUM
issue-363	100	24	verification	verification	NOUN
issue-363	100	25	of	of	ADP
issue-363	100	26	performance	performance	NOUN
issue-363	100	27	of	of	ADP
issue-363	100	28	functions	function	NOUN
issue-363	100	29	of	of	ADP
issue-363	100	30	accumulation	accumulation	NOUN
issue-363	100	31	,	,	PUNCT
issue-363	100	32	distribution	distribution	NOUN
issue-363	100	33	,	,	PUNCT
issue-363	100	34	and	and	CCONJ
issue-363	100	35	use	use	NOUN
issue-363	100	36	of	of	ADP
issue-363	100	37	financial	financial	ADJ
issue-363	100	38	resources	resource	NOUN
issue-363	100	39	by	by	ADP
issue-363	100	40	state	state	NOUN
issue-363	100	41	authorities	authority	NOUN
issue-363	100	42	and	and	CCONJ
issue-363	100	43	local	local	ADJ
issue-363	100	44	self	self	NOUN
issue-363	100	45	-	-	PUNCT
issue-363	100	46	government	government	NOUN
issue-363	100	47	in	in	ADP
issue-363	100	48	accordance	accordance	NOUN
issue-363	100	49	with	with	ADP
issue-363	100	50	their	their	PRON
issue-363	100	51	competence	competence	NOUN
issue-363	100	52	;	;	PUNCT
issue-363	100	53	‒	‒	X
issue-363	100	54	verification	verification	NOUN
issue-363	100	55	of	of	ADP
issue-363	100	56	fulfilment	fulfilment	NOUN
issue-363	100	57	of	of	ADP
issue-363	100	58	financial	financial	ADJ
issue-363	100	59	obligations	obligation	NOUN
issue-363	100	60	to	to	ADP
issue-363	100	61	the	the	DET
issue-363	100	62	state	state	NOUN
issue-363	100	63	and	and	CCONJ
issue-363	100	64	local	local	ADJ
issue-363	100	65	self	self	NOUN
issue-363	100	66	-	-	PUNCT
issue-363	100	67	government	government	NOUN
issue-363	100	68	bodies	body	NOUN
issue-363	100	69	,	,	PUNCT
issue-363	100	70	organizations	organization	NOUN
issue-363	100	71	,	,	PUNCT
issue-363	100	72	and	and	CCONJ
issue-363	100	73	citizens	citizen	NOUN
issue-363	100	74	;	;	PUNCT
issue-363	100	75	‒	‒	NOUN
issue-363	100	76	checking	check	VERB
issue-363	100	77	the	the	DET
issue-363	100	78	correct	correct	ADJ
issue-363	100	79	use	use	NOUN
issue-363	100	80	of	of	ADP
issue-363	100	81	state	state	NOUN
issue-363	100	82	and	and	CCONJ
issue-363	100	83	municipal	municipal	ADJ
issue-363	100	84	enterprises	enterprise	NOUN
issue-363	100	85	,	,	PUNCT
issue-363	100	86	institutions	institution	NOUN
issue-363	100	87	,	,	PUNCT
issue-363	100	88	organizations	organization	NOUN
issue-363	100	89	of	of	ADP
issue-363	100	90	monetary	monetary	ADJ
issue-363	100	91	resources	resource	NOUN
issue-363	100	92	,	,	PUNCT
issue-363	100	93	which	which	PRON
issue-363	100	94	are	be	AUX
issue-363	100	95	in	in	ADP
issue-363	100	96	economic	economic	ADJ
issue-363	100	97	management	management	NOUN
issue-363	100	98	or	or	CCONJ
issue-363	100	99	operational	operational	ADJ
issue-363	100	100	management	management	NOUN
issue-363	100	101	(	(	PUNCT
issue-363	100	102	budget	budget	NOUN
issue-363	100	103	and	and	CCONJ
issue-363	100	104	own	own	ADJ
issue-363	100	105	funds	fund	NOUN
issue-363	100	106	,	,	PUNCT
issue-363	100	107	bank	bank	NOUN
issue-363	100	108	loans	loan	NOUN
issue-363	100	109	,	,	PUNCT
issue-363	100	110	extra	extra	ADJ
issue-363	100	111	-	-	ADJ
issue-363	100	112	budgetary	budgetary	ADJ
issue-363	100	113	and	and	CCONJ
issue-363	100	114	other	other	ADJ
issue-363	100	115	funds	fund	NOUN
issue-363	100	116	)	)	PUNCT
issue-363	100	117	;	;	PUNCT
issue-363	101	1	‒	‒	X
issue-363	101	2	verification	verification	NOUN
issue-363	101	3	of	of	ADP
issue-363	101	4	compliance	compliance	NOUN
issue-363	101	5	with	with	ADP
issue-363	101	6	rules	rule	NOUN
issue-363	101	7	of	of	ADP
issue-363	101	8	financial	financial	ADJ
issue-363	101	9	transactions	transaction	NOUN
issue-363	101	10	,	,	PUNCT
issue-363	101	11	calculations	calculation	NOUN
issue-363	101	12	and	and	CCONJ
issue-363	101	13	storage	storage	NOUN
issue-363	101	14	of	of	ADP
issue-363	101	15	funds	fund	NOUN
issue-363	101	16	by	by	ADP
issue-363	101	17	enterprises	enterprise	NOUN
issue-363	101	18	,	,	PUNCT
issue-363	101	19	organizations	organization	NOUN
issue-363	101	20	,	,	PUNCT
issue-363	101	21	institutions	institution	NOUN
issue-363	101	22	;	;	PUNCT
issue-363	101	23	‒	‒	X
issue-363	101	24	identification	identification	NOUN
issue-363	101	25	of	of	ADP
issue-363	101	26	internal	internal	ADJ
issue-363	101	27	reserves	reserve	NOUN
issue-363	101	28	of	of	ADP
issue-363	101	29	production	production	NOUN
issue-363	101	30	  	  	SPACE
issue-363	101	31	‒	‒	NOUN
issue-363	101	32	opportunities	opportunity	NOUN
issue-363	101	33	for	for	ADP
issue-363	101	34	improving	improve	VERB
issue-363	101	35	the	the	DET
issue-363	101	36	profitability	profitability	NOUN
issue-363	101	37	of	of	ADP
issue-363	101	38	the	the	DET
issue-363	101	39	economy	economy	NOUN
issue-363	101	40	,	,	PUNCT
issue-363	101	41	the	the	DET
issue-363	101	42	growth	growth	NOUN
issue-363	101	43	of	of	ADP
issue-363	101	44	labour	labour	NOUN
issue-363	101	45	productivity	productivity	NOUN
issue-363	101	46	,	,	PUNCT
issue-363	101	47	more	more	ADV
issue-363	101	48	efficient	efficient	ADJ
issue-363	101	49	use	use	NOUN
issue-363	101	50	of	of	ADP
issue-363	101	51	material	material	NOUN
issue-363	101	52	and	and	CCONJ
issue-363	101	53	money	money	NOUN
issue-363	101	54	resources	resource	NOUN
issue-363	101	55	;	;	PUNCT
issue-363	101	56	‒	‒	X
issue-363	101	57	elimination	elimination	NOUN
issue-363	101	58	and	and	CCONJ
issue-363	101	59	prevention	prevention	NOUN
issue-363	101	60	of	of	ADP
issue-363	101	61	violations	violation	NOUN
issue-363	101	62	of	of	ADP
issue-363	101	63	financial	financial	ADJ
issue-363	101	64	discipline	discipline	NOUN
issue-363	101	65	.	.	PUNCT
issue-363	102	1	in	in	ADP
issue-363	102	2	case	case	NOUN
issue-363	102	3	of	of	ADP
issue-363	102	4	their	their	PRON
issue-363	102	5	detection	detection	NOUN
issue-363	102	6	in	in	ADP
issue-363	102	7	the	the	DET
issue-363	102	8	established	establish	VERB
issue-363	102	9	procedure	procedure	NOUN
issue-363	102	10	,	,	PUNCT
issue-363	102	11	the	the	DET
issue-363	102	12	measures	measure	NOUN
issue-363	102	13	of	of	ADP
issue-363	102	14	action	action	NOUN
issue-363	102	15	against	against	ADP
issue-363	102	16	organizations	organization	NOUN
issue-363	102	17	,	,	PUNCT
issue-363	102	18	officials	official	NOUN
issue-363	102	19	,	,	PUNCT
issue-363	102	20	and	and	CCONJ
issue-363	102	21	citizens	citizen	NOUN
issue-363	102	22	are	be	AUX
issue-363	102	23	used	use	VERB
issue-363	102	24	;	;	PUNCT
issue-363	102	25	the	the	DET
issue-363	102	26	compensation	compensation	NOUN
issue-363	102	27	for	for	ADP
issue-363	102	28	material	material	ADJ
issue-363	102	29	damage	damage	NOUN
issue-363	102	30	to	to	ADP
issue-363	102	31	the	the	DET
issue-363	102	32	state	state	NOUN
issue-363	102	33	,	,	PUNCT
issue-363	102	34	organizations	organization	NOUN
issue-363	102	35	,	,	PUNCT
issue-363	102	36	citizens	citizen	NOUN
issue-363	102	37	is	be	AUX
issue-363	102	38	provided	provide	VERB
issue-363	102	39	(	(	PUNCT
issue-363	102	40	baranovska	baranovska	PROPN
issue-363	102	41	,	,	PUNCT
issue-363	102	42	2012	2012	NUM
issue-363	102	43	:	:	PUNCT
issue-363	102	44	65	65	NUM
issue-363	102	45	)	)	PUNCT
issue-363	102	46	.	.	PUNCT
issue-363	103	1	in	in	ADP
issue-363	103	2	the	the	DET
issue-363	103	3	process	process	NOUN
issue-363	103	4	of	of	ADP
issue-363	103	5	state	state	NOUN
issue-363	103	6	financial	financial	ADJ
issue-363	103	7	control	control	NOUN
issue-363	103	8	,	,	PUNCT
issue-363	103	9	the	the	DET
issue-363	103	10	bodies	body	NOUN
issue-363	103	11	that	that	PRON
issue-363	103	12	carry	carry	VERB
issue-363	103	13	it	it	PRON
issue-363	103	14	out	out	ADP
issue-363	103	15	must	must	AUX
issue-363	103	16	be	be	AUX
issue-363	103	17	guided	guide	VERB
issue-363	103	18	by	by	ADP
issue-363	103	19	the	the	DET
issue-363	103	20	basic	basic	ADJ
issue-363	103	21	principles	principle	NOUN
issue-363	103	22	.	.	PUNCT
issue-363	104	1	in	in	ADP
issue-363	104	2	particular	particular	ADJ
issue-363	104	3	,	,	PUNCT
issue-363	104	4	the	the	DET
issue-363	104	5	principles	principle	NOUN
issue-363	104	6	reflect	reflect	VERB
issue-363	104	7	the	the	DET
issue-363	104	8	legality	legality	NOUN
issue-363	104	9	of	of	ADP
issue-363	104	10	social	social	ADJ
issue-363	104	11	development	development	NOUN
issue-363	104	12	,	,	PUNCT
issue-363	104	13	the	the	DET
issue-363	104	14	needs	need	NOUN
issue-363	104	15	of	of	ADP
issue-363	104	16	this	this	DET
issue-363	104	17	society	society	NOUN
issue-363	104	18	.	.	PUNCT
issue-363	105	1	this	this	PRON
issue-363	105	2	is	be	AUX
issue-363	105	3	their	their	PRON
issue-363	105	4	social	social	ADJ
issue-363	105	5	conditionality	conditionality	NOUN
issue-363	105	6	,	,	PUNCT
issue-363	105	7	dependence	dependence	NOUN
issue-363	105	8	on	on	ADP
issue-363	105	9	real	real	ADJ
issue-363	105	10	-	-	PUNCT
issue-363	105	11	life	life	NOUN
issue-363	105	12	conditions	condition	NOUN
issue-363	105	13	.	.	PUNCT
issue-363	106	1	the	the	DET
issue-363	106	2	study	study	NOUN
issue-363	106	3	of	of	ADP
issue-363	106	4	the	the	DET
issue-363	106	5	system	system	NOUN
issue-363	106	6	of	of	ADP
issue-363	106	7	state	state	NOUN
issue-363	106	8	financial	financial	ADJ
issue-363	106	9	control	control	NOUN
issue-363	106	10	principles	principle	NOUN
issue-363	106	11	,	,	PUNCT
issue-363	106	12	as	as	ADV
issue-363	106	13	well	well	ADV
issue-363	106	14	as	as	ADP
issue-363	106	15	their	their	PRON
issue-363	106	16	use	use	NOUN
issue-363	106	17	in	in	ADP
issue-363	106	18	law	law	NOUN
issue-363	106	19	enforcement	enforcement	NOUN
issue-363	106	20	practice	practice	NOUN
issue-363	106	21	,	,	PUNCT
issue-363	106	22	is	be	AUX
issue-363	106	23	a	a	DET
issue-363	106	24	prerequisite	prerequisite	NOUN
issue-363	106	25	for	for	ADP
issue-363	106	26	building	build	VERB
issue-363	106	27	an	an	DET
issue-363	106	28	effective	effective	ADJ
issue-363	106	29	system	system	NOUN
issue-363	106	30	of	of	ADP
issue-363	106	31	financial	financial	ADJ
issue-363	106	32	control	control	NOUN
issue-363	106	33	.	.	PUNCT
issue-363	107	1	the	the	DET
issue-363	107	2	study	study	NOUN
issue-363	107	3	of	of	ADP
issue-363	107	4	the	the	DET
issue-363	107	5	principles	principle	NOUN
issue-363	107	6	of	of	ADP
issue-363	107	7	state	state	NOUN
issue-363	107	8	financial	financial	ADJ
issue-363	107	9	control	control	NOUN
issue-363	107	10	we	we	PRON
issue-363	107	11	begin	begin	VERB
issue-363	107	12	with	with	ADP
issue-363	107	13	the	the	DET
issue-363	107	14	fundamental	fundamental	ADJ
issue-363	107	15	category	category	NOUN
issue-363	107	16	of	of	ADP
issue-363	107	17	“	"	PUNCT
issue-363	107	18	principles	principle	NOUN
issue-363	107	19	of	of	ADP
issue-363	107	20	law	law	NOUN
issue-363	107	21	.	.	PUNCT
issue-363	107	22	”	"	PUNCT
issue-363	108	1	this	this	DET
issue-363	108	2	category	category	NOUN
issue-363	108	3	is	be	AUX
issue-363	108	4	one	one	NUM
issue-363	108	5	of	of	ADP
issue-363	108	6	the	the	DET
issue-363	108	7	main	main	NOUN
issue-363	108	8	in	in	ADP
issue-363	108	9	the	the	DET
issue-363	108	10	theory	theory	NOUN
issue-363	108	11	of	of	ADP
issue-363	108	12	law	law	NOUN
issue-363	108	13	.	.	PUNCT
issue-363	109	1	principles	principle	NOUN
issue-363	109	2	of	of	ADP
issue-363	109	3	law	law	NOUN
issue-363	109	4	are	be	AUX
issue-363	109	5	also	also	ADV
issue-363	109	6	important	important	ADJ
issue-363	109	7	for	for	ADP
issue-363	109	8	the	the	DET
issue-363	109	9	study	study	NOUN
issue-363	109	10	of	of	ADP
issue-363	109	11	branch	branch	NOUN
issue-363	109	12	legal	legal	ADJ
issue-363	109	13	sciences	science	NOUN
issue-363	109	14	,	,	PUNCT
issue-363	109	15	including	include	VERB
issue-363	109	16	financial	financial	ADJ
issue-363	109	17	and	and	CCONJ
issue-363	109	18	legal	legal	ADJ
issue-363	109	19	.	.	PUNCT
issue-363	110	1	first	first	ADV
issue-363	110	2	of	of	ADP
issue-363	110	3	all	all	PRON
issue-363	110	4	,	,	PUNCT
issue-363	110	5	in	in	ADP
issue-363	110	6	the	the	DET
issue-363	110	7	context	context	NOUN
issue-363	110	8	of	of	ADP
issue-363	110	9	this	this	DET
issue-363	110	10	problem	problem	NOUN
issue-363	110	11	,	,	PUNCT
issue-363	110	12	we	we	PRON
issue-363	110	13	should	should	AUX
issue-363	110	14	pay	pay	VERB
issue-363	110	15	attention	attention	NOUN
issue-363	110	16	to	to	ADP
issue-363	110	17	the	the	DET
issue-363	110	18	general	general	ADJ
issue-363	110	19	concept	concept	NOUN
issue-363	110	20	of	of	ADP
issue-363	110	21	the	the	DET
issue-363	110	22	principle	principle	NOUN
issue-363	110	23	of	of	ADP
issue-363	110	24	law	law	NOUN
issue-363	110	25	in	in	ADP
issue-363	110	26	order	order	NOUN
issue-363	110	27	to	to	PART
issue-363	110	28	formulate	formulate	VERB
issue-363	110	29	the	the	DET
issue-363	110	30	concept	concept	NOUN
issue-363	110	31	of	of	ADP
issue-363	110	32	principles	principle	NOUN
issue-363	110	33	of	of	ADP
issue-363	110	34	state	state	NOUN
issue-363	110	35	financial	financial	ADJ
issue-363	110	36	control	control	NOUN
issue-363	110	37	.	.	PUNCT
issue-363	111	1	the	the	DET
issue-363	111	2	term	term	NOUN
issue-363	111	3	“	"	PUNCT
issue-363	111	4	principle	principle	NOUN
issue-363	111	5	”	"	PUNCT
issue-363	111	6	is	be	AUX
issue-363	111	7	defined	define	VERB
issue-363	111	8	as	as	ADP
issue-363	111	9	the	the	DET
issue-363	111	10	basic	basic	ADJ
issue-363	111	11	principles	principle	NOUN
issue-363	111	12	,	,	PUNCT
issue-363	111	13	original	original	ADJ
issue-363	111	14	ideas	idea	NOUN
issue-363	111	15	characterized	characterize	VERB
issue-363	111	16	by	by	ADP
issue-363	111	17	universality	universality	NOUN
issue-363	111	18	,	,	PUNCT
issue-363	111	19	general	general	ADJ
issue-363	111	20	significance	significance	NOUN
issue-363	111	21	,	,	PUNCT
issue-363	111	22	higher	high	ADJ
issue-363	111	23	imperative	imperative	NOUN
issue-363	111	24	,	,	PUNCT
issue-363	111	25	and	and	CCONJ
issue-363	111	26	reflect	reflect	VERB
issue-363	111	27	the	the	DET
issue-363	111	28	essential	essential	ADJ
issue-363	111	29	provisions	provision	NOUN
issue-363	111	30	of	of	ADP
issue-363	111	31	theory	theory	NOUN
issue-363	111	32	,	,	PUNCT
issue-363	111	33	doctrine	doctrine	NOUN
issue-363	111	34	,	,	PUNCT
issue-363	111	35	science	science	NOUN
issue-363	111	36	,	,	PUNCT
issue-363	111	37	systems	system	NOUN
issue-363	111	38	of	of	ADP
issue-363	111	39	domestic	domestic	ADJ
issue-363	111	40	and	and	CCONJ
issue-363	111	41	international	international	ADJ
issue-363	111	42	law	law	NOUN
issue-363	111	43	,	,	PUNCT
issue-363	111	44	political	political	ADJ
issue-363	111	45	,	,	PUNCT
issue-363	111	46	state	state	NOUN
issue-363	111	47	or	or	CCONJ
issue-363	111	48	public	public	ADJ
issue-363	111	49	organization	organization	NOUN
issue-363	111	50	.	.	PUNCT
issue-363	112	1	these	these	DET
issue-363	112	2	principles	principle	NOUN
issue-363	112	3	have	have	VERB
issue-363	112	4	a	a	DET
issue-363	112	5	property	property	NOUN
issue-363	112	6	of	of	ADP
issue-363	112	7	abstract	abstract	ADJ
issue-363	112	8	reflection	reflection	NOUN
issue-363	112	9	of	of	ADP
issue-363	112	10	the	the	DET
issue-363	112	11	social	social	ADJ
issue-363	112	12	activity	activity	NOUN
issue-363	112	13	laws	law	NOUN
issue-363	112	14	,	,	PUNCT
issue-363	112	15	which	which	PRON
issue-363	112	16	determines	determine	VERB
issue-363	112	17	their	their	PRON
issue-363	112	18	special	special	ADJ
issue-363	112	19	role	role	NOUN
issue-363	112	20	in	in	ADP
issue-363	112	21	the	the	DET
issue-363	112	22	structure	structure	NOUN
issue-363	112	23	of	of	ADP
issue-363	112	24	many	many	ADJ
issue-363	112	25	phenomena	phenomenon	NOUN
issue-363	112	26	(	(	PUNCT
issue-363	112	27	voloshyn	voloshyn	PROPN
issue-363	112	28	,	,	PUNCT
issue-363	112	29	2003	2003	NUM
issue-363	112	30	:	:	PUNCT
issue-363	112	31	110‒111	110‒111	NUM
issue-363	112	32	)	)	PUNCT
issue-363	112	33	.	.	PUNCT
issue-363	113	1	m.	m.	NOUN
issue-363	113	2	tulupova	tulupova	PROPN
issue-363	113	3	determines	determine	VERB
issue-363	113	4	the	the	DET
issue-363	113	5	principle	principle	NOUN
issue-363	113	6	of	of	ADP
issue-363	113	7	law	law	NOUN
issue-363	113	8	as	as	ADP
issue-363	113	9	an	an	DET
issue-363	113	10	abstract	abstract	ADJ
issue-363	113	11	expression	expression	NOUN
issue-363	113	12	of	of	ADP
issue-363	113	13	the	the	DET
issue-363	113	14	meaning	meaning	NOUN
issue-363	113	15	of	of	ADP
issue-363	113	16	some	some	DET
issue-363	113	17	legal	legal	ADJ
issue-363	113	18	norms	norm	NOUN
issue-363	113	19	existing	exist	VERB
issue-363	113	20	in	in	ADP
issue-363	113	21	the	the	DET
issue-363	113	22	form	form	NOUN
issue-363	113	23	of	of	ADP
issue-363	113	24	an	an	DET
issue-363	113	25	idea	idea	NOUN
issue-363	113	26	and	and	CCONJ
issue-363	113	27	expressed	express	VERB
issue-363	113	28	in	in	ADP
issue-363	113	29	the	the	DET
issue-363	113	30	form	form	NOUN
issue-363	113	31	of	of	ADP
issue-363	113	32	a	a	DET
issue-363	113	33	rule	rule	NOUN
issue-363	113	34	of	of	ADP
issue-363	113	35	law	law	NOUN
issue-363	113	36	,	,	PUNCT
issue-363	113	37	which	which	PRON
issue-363	113	38	allows	allow	VERB
issue-363	113	39	the	the	DET
issue-363	113	40	separation	separation	NOUN
issue-363	113	41	of	of	ADP
issue-363	113	42	legal	legal	ADJ
issue-363	113	43	norms	norm	NOUN
issue-363	113	44	from	from	ADP
issue-363	113	45	those	those	PRON
issue-363	113	46	that	that	PRON
issue-363	113	47	conflict	conflict	NOUN
issue-363	113	48	with	with	ADP
issue-363	113	49	the	the	DET
issue-363	113	50	law	law	NOUN
issue-363	113	51	.	.	PUNCT
issue-363	114	1	so	so	ADV
issue-363	114	2	,	,	PUNCT
issue-363	114	3	we	we	PRON
issue-363	114	4	can	can	AUX
issue-363	114	5	determine	determine	VERB
issue-363	114	6	the	the	DET
issue-363	114	7	principles	principle	NOUN
issue-363	114	8	of	of	ADP
issue-363	114	9	the	the	DET
issue-363	114	10	state	state	NOUN
issue-363	114	11	financial	financial	ADJ
issue-363	114	12	control	control	NOUN
issue-363	114	13	implementation	implementation	NOUN
issue-363	114	14	(	(	PUNCT
issue-363	114	15	tulupova	tulupova	PROPN
issue-363	114	16	,	,	PUNCT
issue-363	114	17	2007	2007	NUM
issue-363	114	18	:	:	PUNCT
issue-363	114	19	49	49	NUM
issue-363	114	20	)	)	PUNCT
issue-363	114	21	.	.	PUNCT
issue-363	115	1	the	the	DET
issue-363	115	2	principle	principle	NOUN
issue-363	115	3	of	of	ADP
issue-363	115	4	state	state	NOUN
issue-363	115	5	financial	financial	ADJ
issue-363	115	6	control	control	NOUN
issue-363	115	7	is	be	AUX
issue-363	115	8	the	the	DET
issue-363	115	9	fundamental	fundamental	ADJ
issue-363	115	10	and	and	CCONJ
issue-363	115	11	guiding	guide	VERB
issue-363	115	12	ideas	idea	NOUN
issue-363	115	13	expressed	express	VERB
issue-363	115	14	in	in	ADP
issue-363	115	15	the	the	DET
issue-363	115	16	form	form	NOUN
issue-363	115	17	of	of	ADP
issue-363	115	18	legal	legal	ADJ
issue-363	115	19	provisions	provision	NOUN
issue-363	115	20	that	that	PRON
issue-363	115	21	determine	determine	VERB
issue-363	115	22	the	the	DET
issue-363	115	23	content	content	NOUN
issue-363	115	24	of	of	ADP
issue-363	115	25	the	the	DET
issue-363	115	26	regulation	regulation	NOUN
issue-363	115	27	of	of	ADP
issue-363	115	28	state	state	NOUN
issue-363	115	29	financial	financial	ADJ
issue-363	115	30	control	control	NOUN
issue-363	115	31	,	,	PUNCT
issue-363	115	32	in	in	ADP
issue-363	115	33	many	many	ADJ
issue-363	115	34	cases	case	NOUN
issue-363	115	35	,	,	PUNCT
issue-363	115	36	serve	serve	VERB
issue-363	115	37	as	as	ADP
issue-363	115	38	the	the	DET
issue-363	115	39	highest	high	ADJ
issue-363	115	40	criterion	criterion	NOUN
issue-363	115	41	for	for	ADP
issue-363	115	42	the	the	DET
issue-363	115	43	legality	legality	NOUN
issue-363	115	44	of	of	ADP
issue-363	115	45	the	the	DET
issue-363	115	46	behaviour	behaviour	NOUN
issue-363	115	47	of	of	ADP
issue-363	115	48	participants	participant	NOUN
issue-363	115	49	in	in	ADP
issue-363	115	50	legal	legal	ADJ
issue-363	115	51	relations	relation	NOUN
issue-363	115	52	in	in	ADP
issue-363	115	53	the	the	DET
issue-363	115	54	field	field	NOUN
issue-363	115	55	of	of	ADP
issue-363	115	56	public	public	ADJ
issue-363	115	57	financial	financial	ADJ
issue-363	115	58	control	control	NOUN
issue-363	115	59	,	,	PUNCT
issue-363	115	60	legal	legal	ADJ
issue-363	115	61	rules	rule	NOUN
issue-363	115	62	of	of	ADP
issue-363	115	63	state	state	NOUN
issue-363	115	64	financial	financial	ADJ
issue-363	115	65	control	control	NOUN
issue-363	115	66	.	.	PUNCT
issue-363	116	1	the	the	DET
issue-363	116	2	principles	principle	NOUN
issue-363	116	3	that	that	PRON
issue-363	116	4	are	be	AUX
issue-363	116	5	the	the	DET
issue-363	116	6	basis	basis	NOUN
issue-363	116	7	of	of	ADP
issue-363	116	8	state	state	NOUN
issue-363	116	9	financial	financial	ADJ
issue-363	116	10	control	control	NOUN
issue-363	116	11	can	can	AUX
issue-363	116	12	be	be	AUX
issue-363	116	13	defined	define	VERB
issue-363	116	14	as	as	ADP
issue-363	116	15	theoretically	theoretically	ADV
issue-363	116	16	substantiated	substantiated	ADJ
issue-363	116	17	and	and	CCONJ
issue-363	116	18	normatively	normatively	ADV
issue-363	116	19	fixed	fix	VERB
issue-363	116	20	principles	principle	NOUN
issue-363	116	21	of	of	ADP
issue-363	116	22	the	the	DET
issue-363	116	23	very	very	ADJ
issue-363	116	24	beginning	beginning	NOUN
issue-363	116	25	of	of	ADP
issue-363	116	26	the	the	DET
issue-363	116	27	essence	essence	NOUN
issue-363	116	28	of	of	ADP
issue-363	116	29	state	state	NOUN
issue-363	116	30	financial	financial	ADJ
issue-363	116	31	control	control	NOUN
issue-363	116	32	.	.	PUNCT
issue-363	117	1	these	these	DET
issue-363	117	2	principles	principle	NOUN
issue-363	117	3	are	be	AUX
issue-363	117	4	its	its	PRON
issue-363	117	5	main	main	ADJ
issue-363	117	6	content	content	NOUN
issue-363	117	7	,	,	PUNCT
issue-363	117	8	determine	determine	VERB
issue-363	117	9	the	the	DET
issue-363	117	10	general	general	ADJ
issue-363	117	11	direction	direction	NOUN
issue-363	117	12	of	of	ADP
issue-363	117	13	legal	legal	ADJ
issue-363	117	14	regulation	regulation	NOUN
issue-363	117	15	of	of	ADP
issue-363	117	16	the	the	DET
issue-363	117	17	state	state	NOUN
issue-363	117	18	and	and	CCONJ
issue-363	117	19	municipal	municipal	ADJ
issue-363	117	20	entities	entity	NOUN
issue-363	117	21	in	in	ADP
issue-363	117	22	the	the	DET
issue-363	117	23	state	state	NOUN
issue-363	117	24	financial	financial	PROPN
issue-363	117	25	control	control	PROPN
issue-363	117	26	sphere	sphere	NOUN
issue-363	117	27	and	and	CCONJ
issue-363	117	28	direct	direct	ADJ
issue-363	117	29	activities	activity	NOUN
issue-363	117	30	to	to	PART
issue-363	117	31	achieve	achieve	VERB
issue-363	117	32	its	its	PRON
issue-363	117	33	goals	goal	NOUN
issue-363	117	34	and	and	CCONJ
issue-363	117	35	objectives	objective	NOUN
issue-363	117	36	.	.	PUNCT
issue-363	118	1	the	the	DET
issue-363	118	2	principles	principle	NOUN
issue-363	118	3	of	of	ADP
issue-363	118	4	state	state	NOUN
issue-363	118	5	financial	financial	ADJ
issue-363	118	6	control	control	NOUN
issue-363	118	7	are	be	AUX
issue-363	118	8	not	not	PART
issue-363	118	9	isolated	isolate	VERB
issue-363	118	10	from	from	ADP
issue-363	118	11	each	each	DET
issue-363	118	12	other	other	ADJ
issue-363	118	13	;	;	PUNCT
issue-363	118	14	they	they	PRON
issue-363	118	15	are	be	AUX
issue-363	118	16	integrated	integrate	VERB
issue-363	118	17	into	into	ADP
issue-363	118	18	the	the	DET
issue-363	118	19	system	system	NOUN
issue-363	118	20	.	.	PUNCT
issue-363	119	1	as	as	SCONJ
issue-363	119	2	can	can	AUX
issue-363	119	3	be	be	AUX
issue-363	119	4	seen	see	VERB
issue-363	119	5	from	from	ADP
issue-363	119	6	the	the	DET
issue-363	119	7	above	above	NOUN
issue-363	119	8	(	(	PUNCT
issue-363	119	9	the	the	DET
issue-363	119	10	formal	formal	ADJ
issue-363	119	11	certainty	certainty	NOUN
issue-363	119	12	)	)	PUNCT
issue-363	119	13	,	,	PUNCT
issue-363	119	14	we	we	PRON
issue-363	119	15	can	can	AUX
issue-363	119	16	identify	identify	VERB
issue-363	119	17	:	:	PUNCT
issue-363	119	18	the	the	DET
issue-363	119	19	principles	principle	NOUN
issue-363	119	20	enshrined	enshrine	VERB
issue-363	119	21	directly	directly	ADV
issue-363	119	22	in	in	ADP
issue-363	119	23	the	the	DET
issue-363	119	24	rules	rule	NOUN
issue-363	119	25	of	of	ADP
issue-363	119	26	law	law	NOUN
issue-363	119	27	(	(	PUNCT
issue-363	119	28	e.g.	e.g.	ADV
issue-363	119	29	the	the	DET
issue-363	119	30	principle	principle	NOUN
issue-363	119	31	of	of	ADP
issue-363	119	32	independence	independence	NOUN
issue-363	119	33	of	of	ADP
issue-363	119	34	control	control	NOUN
issue-363	119	35	)	)	PUNCT
issue-363	119	36	;	;	PUNCT
issue-363	119	37	the	the	DET
issue-363	119	38	principles	principle	NOUN
issue-363	119	39	arising	arise	VERB
issue-363	119	40	from	from	ADP
issue-363	119	41	the	the	DET
issue-363	119	42	content	content	NOUN
issue-363	119	43	of	of	ADP
issue-363	119	44	legal	legal	ADJ
issue-363	119	45	norms	norm	NOUN
issue-363	119	46	,	,	PUNCT
issue-363	119	47	but	but	CCONJ
issue-363	119	48	directly	directly	ADV
issue-363	119	49	to	to	ADP
issue-363	119	50	them	they	PRON
issue-363	119	51	is	be	AUX
issue-363	119	52	not	not	PART
issue-363	119	53	fixed	fix	VERB
issue-363	119	54	(	(	PUNCT
issue-363	119	55	e.g.	e.g.	ADV
issue-363	119	56	the	the	DET
issue-363	119	57	principle	principle	NOUN
issue-363	119	58	of	of	ADP
issue-363	119	59	the	the	DET
issue-363	119	60	unity	unity	NOUN
issue-363	119	61	of	of	ADP
issue-363	119	62	the	the	DET
issue-363	119	63	purpose	purpose	NOUN
issue-363	119	64	and	and	CCONJ
issue-363	119	65	objectives	objective	NOUN
issue-363	119	66	of	of	ADP
issue-363	119	67	the	the	DET
issue-363	119	68	financial	financial	ADJ
issue-363	119	69	control	control	NOUN
issue-363	119	70	)	)	PUNCT
issue-363	119	71	(	(	PUNCT
issue-363	119	72	butynets	butynet	NOUN
issue-363	119	73	,	,	PUNCT
issue-363	119	74	2000	2000	NUM
issue-363	119	75	:	:	PUNCT
issue-363	119	76	97	97	NUM
issue-363	119	77	)	)	PUNCT
issue-363	119	78	.	.	PUNCT
issue-363	120	1	on	on	ADP
issue-363	120	2	the	the	DET
issue-363	120	3	nature	nature	NOUN
issue-363	120	4	of	of	ADP
issue-363	120	5	legal	legal	ADJ
issue-363	120	6	relations	relation	NOUN
issue-363	120	7	falling	fall	VERB
issue-363	120	8	within	within	ADP
issue-363	120	9	the	the	DET
issue-363	120	10	scope	scope	NOUN
issue-363	120	11	of	of	ADP
issue-363	120	12	the	the	DET
issue-363	120	13	principle	principle	NOUN
issue-363	120	14	,	,	PUNCT
issue-363	120	15	the	the	DET
issue-363	120	16	financial	financial	ADJ
issue-363	120	17	control	control	NOUN
issue-363	120	18	principles	principle	NOUN
issue-363	120	19	can	can	AUX
issue-363	120	20	be	be	AUX
issue-363	120	21	divided	divide	VERB
issue-363	120	22	into	into	ADP
issue-363	120	23	legal	legal	ADJ
issue-363	120	24	(	(	PUNCT
issue-363	120	25	“	"	PUNCT
issue-363	120	26	regulatory	regulatory	ADJ
issue-363	120	27	”	"	PUNCT
issue-363	120	28	,	,	PUNCT
issue-363	120	29	e.g.	e.g.	ADV
issue-363	120	30	the	the	DET
issue-363	120	31	implementation	implementation	NOUN
issue-363	120	32	procedure	procedure	NOUN
issue-363	120	33	of	of	ADP
issue-363	120	34	the	the	DET
issue-363	120	35	financial	financial	ADJ
issue-363	120	36	control	control	NOUN
issue-363	120	37	,	,	PUNCT
issue-363	120	38	namely	namely	ADV
issue-363	120	39	:	:	PUNCT
issue-363	120	40	legality	legality	NOUN
issue-363	120	41	,	,	PUNCT
issue-363	120	42	transparency	transparency	NOUN
issue-363	120	43	,	,	PUNCT
issue-363	120	44	independence	independence	NOUN
issue-363	120	45	,	,	PUNCT
issue-363	120	46	etc	etc	X
issue-363	120	47	.	.	X
issue-363	120	48	)	)	PUNCT
issue-363	120	49	,	,	PUNCT
issue-363	120	50	“	"	PUNCT
issue-363	120	51	economic	economic	ADJ
issue-363	120	52	”	"	PUNCT
issue-363	120	53	(	(	PUNCT
issue-363	120	54	an	an	DET
issue-363	120	55	economic	economic	ADJ
issue-363	120	56	component	component	NOUN
issue-363	120	57	in	in	ADP
issue-363	120	58	their	their	PRON
issue-363	120	59	content	content	NOUN
issue-363	120	60	,	,	PUNCT
issue-363	120	61	e.g.	e.g.	ADV
issue-363	120	62	the	the	DET
issue-363	120	63	principle	principle	NOUN
issue-363	120	64	of	of	ADP
issue-363	120	65	budget	budget	NOUN
issue-363	120	66	efficiency	efficiency	NOUN
issue-363	120	67	,	,	PUNCT
issue-363	120	68	the	the	DET
issue-363	120	69	principle	principle	NOUN
issue-363	120	70	of	of	ADP
issue-363	120	71	the	the	DET
issue-363	120	72	financial	financial	ADJ
issue-363	120	73	importance	importance	NOUN
issue-363	120	74	of	of	ADP
issue-363	120	75	the	the	DET
issue-363	120	76	object	object	NOUN
issue-363	120	77	of	of	ADP
issue-363	120	78	control	control	NOUN
issue-363	120	79	taking	take	VERB
issue-363	120	80	into	into	ADP
issue-363	120	81	account	account	NOUN
issue-363	120	82	economic	economic	ADJ
issue-363	120	83	indicators	indicator	NOUN
issue-363	120	84	in	in	ADP
issue-363	120	85	the	the	DET
issue-363	120	86	control	control	NOUN
issue-363	120	87	)	)	PUNCT
issue-363	120	88	,	,	PUNCT
issue-363	120	89	and	and	CCONJ
issue-363	120	90	“	"	PUNCT
issue-363	120	91	organizational	organizational	ADJ
issue-363	120	92	and	and	CCONJ
issue-363	120	93	methodical	methodical	ADJ
issue-363	120	94	”	"	PUNCT
issue-363	120	95	(	(	PUNCT
issue-363	120	96	determine	determine	VERB
issue-363	120	97	the	the	DET
issue-363	120	98	organization	organization	NOUN
issue-363	120	99	and	and	CCONJ
issue-363	120	100	activities	activity	NOUN
issue-363	120	101	of	of	ADP
issue-363	120	102	the	the	DET
issue-363	120	103	financial	financial	ADJ
issue-363	120	104	control	control	NOUN
issue-363	120	105	subjects	subject	NOUN
issue-363	120	106	)	)	PUNCT
issue-363	120	107	.	.	PUNCT
issue-363	121	1	in	in	ADP
issue-363	121	2	addition	addition	NOUN
issue-363	121	3	,	,	PUNCT
issue-363	121	4	depending	depend	VERB
issue-363	121	5	on	on	ADP
issue-363	121	6	the	the	DET
issue-363	121	7	ways	way	NOUN
issue-363	121	8	of	of	ADP
issue-363	121	9	external	external	ADJ
issue-363	121	10	expression	expression	NOUN
issue-363	121	11	of	of	ADP
issue-363	121	12	the	the	DET
issue-363	121	13	principles	principle	NOUN
issue-363	121	14	in	in	ADP
issue-363	121	15	those	those	DET
issue-363	121	16	or	or	CCONJ
issue-363	121	17	other	other	ADJ
issue-363	121	18	formal	formal	ADJ
issue-363	121	19	legal	legal	ADJ
issue-363	121	20	sources	source	NOUN
issue-363	121	21	the	the	DET
issue-363	121	22	principles	principle	NOUN
issue-363	121	23	can	can	AUX
issue-363	121	24	be	be	AUX
issue-363	121	25	enshrined	enshrine	VERB
issue-363	121	26	in	in	ADP
issue-363	121	27	international	international	ADJ
issue-363	121	28	legal	legal	ADJ
issue-363	121	29	acts	act	NOUN
issue-363	121	30	and	and	CCONJ
issue-363	121	31	treaties	treaty	NOUN
issue-363	121	32	,	,	PUNCT
issue-363	121	33	the	the	DET
issue-363	121	34	constitutions	constitution	NOUN
issue-363	121	35	,	,	PUNCT
issue-363	121	36	legislation	legislation	NOUN
issue-363	121	37	,	,	PUNCT
issue-363	121	38	regulations	regulation	NOUN
issue-363	121	39	(	(	PUNCT
issue-363	121	40	butko	butko	NOUN
issue-363	121	41	&	&	CCONJ
issue-363	121	42	marchenko	marchenko	PROPN
issue-363	121	43	,	,	PUNCT
issue-363	121	44	2013	2013	NUM
issue-363	121	45	:	:	PUNCT
issue-363	121	46	129‒130	129‒130	NUM
issue-363	121	47	)	)	PUNCT
issue-363	121	48	.	.	PUNCT
issue-363	122	1	state	state	NOUN
issue-363	122	2	financial	financial	ADJ
issue-363	122	3	control	control	NOUN
issue-363	122	4	as	as	ADP
issue-363	122	5	an	an	DET
issue-363	122	6	integral	integral	ADJ
issue-363	122	7	part	part	NOUN
issue-363	122	8	of	of	ADP
issue-363	122	9	the	the	DET
issue-363	122	10	financial	financial	ADJ
issue-363	122	11	activity	activity	NOUN
issue-363	122	12	has	have	VERB
issue-363	122	13	the	the	DET
issue-363	122	14	same	same	ADJ
issue-363	122	15	principles	principle	NOUN
issue-363	122	16	of	of	ADP
issue-363	122	17	its	its	PRON
issue-363	122	18	implementation	implementation	NOUN
issue-363	122	19	:	:	PUNCT
issue-363	122	20	legality	legality	NOUN
issue-363	122	21	,	,	PUNCT
issue-363	122	22	transparency	transparency	NOUN
issue-363	122	23	,	,	PUNCT
issue-363	122	24	planning	planning	NOUN
issue-363	122	25	,	,	PUNCT
issue-363	122	26	as	as	ADV
issue-363	122	27	well	well	ADV
issue-363	122	28	as	as	ADP
issue-363	122	29	relevant	relevant	ADJ
issue-363	122	30	specific	specific	ADJ
issue-363	122	31	principles	principle	NOUN
issue-363	122	32	:	:	PUNCT
issue-363	122	33	independence	independence	NOUN
issue-363	122	34	of	of	ADP
issue-363	122	35	control	control	NOUN
issue-363	122	36	,	,	PUNCT
issue-363	122	37	objectivity	objectivity	NOUN
issue-363	122	38	,	,	PUNCT
issue-363	122	39	and	and	CCONJ
issue-363	122	40	competence	competence	NOUN
issue-363	122	41	,	,	PUNCT
issue-363	122	42	etc	etc	X
issue-363	122	43	.	.	X
issue-363	122	44	(	(	PUNCT
issue-363	122	45	butko	butko	NOUN
issue-363	122	46	&	&	CCONJ
issue-363	122	47	marchenko	marchenko	PROPN
issue-363	122	48	,	,	PUNCT
issue-363	122	49	2013	2013	NUM
issue-363	122	50	:	:	PUNCT
issue-363	122	51	130‒134	130‒134	NUM
issue-363	122	52	)	)	PUNCT
issue-363	122	53	.	.	PUNCT
issue-363	123	1	according	accord	VERB
issue-363	123	2	to	to	ADP
issue-363	123	3	the	the	DET
issue-363	123	4	sphere	sphere	NOUN
issue-363	123	5	of	of	ADP
issue-363	123	6	action	action	NOUN
issue-363	123	7	,	,	PUNCT
issue-363	123	8	the	the	DET
issue-363	123	9	legal	legal	ADJ
issue-363	123	10	principles	principle	NOUN
issue-363	123	11	are	be	AUX
issue-363	123	12	divided	divide	VERB
issue-363	123	13	into	into	ADP
issue-363	123	14	the	the	DET
issue-363	123	15	principles	principle	NOUN
issue-363	123	16	that	that	PRON
issue-363	123	17	are	be	AUX
issue-363	123	18	inherent	inherent	ADJ
issue-363	123	19	:	:	PUNCT
issue-363	123	20	in	in	ADP
issue-363	123	21	law	law	NOUN
issue-363	123	22	in	in	ADP
issue-363	123	23	general	general	ADJ
issue-363	123	24	(	(	PUNCT
issue-363	123	25	general	general	ADJ
issue-363	123	26	law	law	NOUN
issue-363	123	27	)	)	PUNCT
issue-363	123	28	;	;	PUNCT
issue-363	123	29	in	in	ADP
issue-363	123	30	a	a	DET
issue-363	123	31	group	group	NOUN
issue-363	123	32	of	of	ADP
issue-363	123	33	related	related	ADJ
issue-363	123	34	sectors	sector	NOUN
issue-363	123	35	(	(	PUNCT
issue-363	123	36	intersectoral	intersectoral	ADJ
issue-363	123	37	)	)	PUNCT
issue-363	123	38	;	;	PUNCT
issue-363	123	39	separate	separate	ADJ
issue-363	123	40	branches	branch	NOUN
issue-363	123	41	or	or	CCONJ
issue-363	123	42	institutes	institute	NOUN
issue-363	123	43	of	of	ADP
issue-363	123	44	law	law	NOUN
issue-363	123	45	(	(	PUNCT
issue-363	123	46	semenov	semenov	NOUN
issue-363	123	47	,	,	PUNCT
issue-363	123	48	1982	1982	NUM
issue-363	123	49	:	:	PUNCT
issue-363	123	50	28	28	NUM
issue-363	123	51	)	)	PUNCT
issue-363	123	52	.	.	PUNCT
issue-363	124	1	so	so	ADV
issue-363	124	2	,	,	PUNCT
issue-363	124	3	the	the	DET
issue-363	124	4	principles	principle	NOUN
issue-363	124	5	of	of	ADP
issue-363	124	6	state	state	NOUN
issue-363	124	7	financial	financial	ADJ
issue-363	124	8	control	control	NOUN
issue-363	124	9	of	of	ADP
issue-363	124	10	ukraine	ukraine	NOUN
issue-363	124	11	are	be	AUX
issue-363	124	12	classified	classify	VERB
issue-363	124	13	according	accord	VERB
issue-363	124	14	to	to	ADP
issue-363	124	15	the	the	DET
issue-363	124	16	following	follow	VERB
issue-363	124	17	criteria	criterion	NOUN
issue-363	124	18	:	:	PUNCT
issue-363	124	19	baltic	baltic	PROPN
issue-363	124	20	journal	journal	PROPN
issue-363	124	21	of	of	ADP
issue-363	124	22	economic	economic	ADJ
issue-363	124	23	studies	study	NOUN
issue-363	124	24	298	298	NUM
issue-363	124	25	vol	vol	NOUN
issue-363	124	26	.	.	PROPN
issue-363	125	1	4	4	NUM
issue-363	125	2	,	,	PUNCT
issue-363	125	3	no	no	INTJ
issue-363	125	4	.	.	NOUN
issue-363	125	5	1	1	NUM
issue-363	125	6	,	,	PUNCT
issue-363	125	7	2018	2018	NUM
issue-363	125	8	‒	‒	ADP
issue-363	125	9	the	the	DET
issue-363	125	10	legislative	legislative	ADJ
issue-363	125	11	consolidation	consolidation	NOUN
issue-363	125	12	‒	‒	ADP
issue-363	125	13	the	the	DET
issue-363	125	14	legal	legal	ADJ
issue-363	125	15	and	and	CCONJ
issue-363	125	16	doctrinal	doctrinal	ADJ
issue-363	125	17	principles	principle	NOUN
issue-363	125	18	;	;	PUNCT
issue-363	125	19	‒	‒	X
issue-363	125	20	the	the	DET
issue-363	125	21	nature	nature	NOUN
issue-363	125	22	of	of	ADP
issue-363	125	23	legal	legal	ADJ
issue-363	125	24	relations	relation	NOUN
issue-363	125	25	‒	‒	ADP
issue-363	125	26	legal	legal	ADJ
issue-363	125	27	,	,	PUNCT
issue-363	125	28	economic	economic	ADJ
issue-363	125	29	and	and	CCONJ
issue-363	125	30	organizational	organizational	ADJ
issue-363	125	31	and	and	CCONJ
issue-363	125	32	methodical	methodical	ADJ
issue-363	125	33	principles	principle	NOUN
issue-363	125	34	;	;	PUNCT
issue-363	125	35	‒	‒	ADP
issue-363	125	36	depending	depend	VERB
issue-363	125	37	on	on	ADP
issue-363	125	38	the	the	DET
issue-363	125	39	ways	way	NOUN
issue-363	125	40	of	of	ADP
issue-363	125	41	external	external	ADJ
issue-363	125	42	expression	expression	NOUN
issue-363	125	43	,	,	PUNCT
issue-363	125	44	the	the	DET
issue-363	125	45	principles	principle	NOUN
issue-363	125	46	may	may	AUX
issue-363	125	47	be	be	AUX
issue-363	125	48	enshrined	enshrine	VERB
issue-363	125	49	in	in	ADP
issue-363	125	50	international	international	ADJ
issue-363	125	51	legal	legal	ADJ
issue-363	125	52	acts	act	NOUN
issue-363	125	53	and	and	CCONJ
issue-363	125	54	treaties	treaty	NOUN
issue-363	125	55	,	,	PUNCT
issue-363	125	56	the	the	DET
issue-363	125	57	constitution	constitution	NOUN
issue-363	125	58	,	,	PUNCT
issue-363	125	59	legislation	legislation	NOUN
issue-363	125	60	,	,	PUNCT
issue-363	125	61	by	by	ADP
issue-363	125	62	-	-	PUNCT
issue-363	125	63	laws	law	NOUN
issue-363	125	64	;	;	PUNCT
issue-363	125	65	‒	‒	X
issue-363	125	66	in	in	ADP
issue-363	125	67	the	the	DET
issue-363	125	68	sphere	sphere	NOUN
issue-363	125	69	of	of	ADP
issue-363	125	70	action	action	NOUN
issue-363	125	71	‒	‒	X
issue-363	125	72	general	general	ADJ
issue-363	125	73	law	law	PROPN
issue-363	125	74	,	,	PUNCT
issue-363	125	75	intersectoral	intersectoral	ADJ
issue-363	125	76	,	,	PUNCT
issue-363	125	77	sectoral	sectoral	ADJ
issue-363	125	78	principles	principle	NOUN
issue-363	125	79	.	.	PUNCT
issue-363	126	1	it	it	PRON
issue-363	126	2	is	be	AUX
issue-363	126	3	worth	worth	ADJ
issue-363	126	4	noting	note	VERB
issue-363	126	5	that	that	SCONJ
issue-363	126	6	in	in	ADP
issue-363	126	7	legal	legal	ADJ
issue-363	126	8	opinion	opinion	NOUN
issue-363	126	9	,	,	PUNCT
issue-363	126	10	there	there	PRON
issue-363	126	11	are	be	VERB
issue-363	126	12	different	different	ADJ
issue-363	126	13	approaches	approach	NOUN
issue-363	126	14	to	to	ADP
issue-363	126	15	the	the	DET
issue-363	126	16	classification	classification	NOUN
issue-363	126	17	of	of	ADP
issue-363	126	18	the	the	DET
issue-363	126	19	principles	principle	NOUN
issue-363	126	20	of	of	ADP
issue-363	126	21	law	law	NOUN
issue-363	126	22	,	,	PUNCT
issue-363	126	23	their	their	PRON
issue-363	126	24	conjunction	conjunction	NOUN
issue-363	126	25	with	with	ADP
issue-363	126	26	those	those	DET
issue-363	126	27	or	or	CCONJ
issue-363	126	28	other	other	ADJ
issue-363	126	29	social	social	ADJ
issue-363	126	30	phenomena	phenomenon	NOUN
issue-363	126	31	but	but	CCONJ
issue-363	126	32	,	,	PUNCT
issue-363	126	33	as	as	ADP
issue-363	126	34	a	a	DET
issue-363	126	35	rule	rule	NOUN
issue-363	126	36	,	,	PUNCT
issue-363	126	37	in	in	ADP
issue-363	126	38	one	one	NUM
issue-363	126	39	issue	issue	NOUN
issue-363	126	40	there	there	PRON
issue-363	126	41	is	be	VERB
issue-363	126	42	unity	unity	NOUN
issue-363	126	43	of	of	ADP
issue-363	126	44	opinions	opinion	NOUN
issue-363	126	45	‒	‒	ADP
issue-363	126	46	legal	legal	ADJ
issue-363	126	47	principles	principle	NOUN
issue-363	126	48	are	be	AUX
issue-363	126	49	interpreted	interpret	VERB
issue-363	126	50	as	as	ADP
issue-363	126	51	“	"	PUNCT
issue-363	126	52	thoughtstarter	thoughtstarter	NOUN
issue-363	126	53	”	"	PUNCT
issue-363	126	54	,	,	PUNCT
issue-363	126	55	“	"	PUNCT
issue-363	126	56	outgoing	outgoing	ADJ
issue-363	126	57	”	"	PUNCT
issue-363	126	58	,	,	PUNCT
issue-363	126	59	“	"	PUNCT
issue-363	126	60	governing	govern	VERB
issue-363	126	61	”	"	PUNCT
issue-363	126	62	ideas	idea	NOUN
issue-363	126	63	underlying	underlie	VERB
issue-363	126	64	the	the	DET
issue-363	126	65	law	law	NOUN
issue-363	126	66	.	.	PUNCT
issue-363	127	1	as	as	ADP
issue-363	127	2	a	a	DET
issue-363	127	3	part	part	NOUN
issue-363	127	4	of	of	ADP
issue-363	127	5	this	this	DET
issue-363	127	6	study	study	NOUN
issue-363	127	7	,	,	PUNCT
issue-363	127	8	we	we	PRON
issue-363	127	9	must	must	AUX
issue-363	127	10	consider	consider	VERB
issue-363	127	11	the	the	DET
issue-363	127	12	question	question	NOUN
issue-363	127	13	:	:	PUNCT
issue-363	127	14	“	"	PUNCT
issue-363	127	15	what	what	PRON
issue-363	127	16	is	be	AUX
issue-363	127	17	the	the	DET
issue-363	127	18	system	system	NOUN
issue-363	127	19	of	of	ADP
issue-363	127	20	principles	principle	NOUN
issue-363	127	21	inherent	inherent	ADJ
issue-363	127	22	in	in	ADP
issue-363	127	23	state	state	NOUN
issue-363	127	24	financial	financial	ADJ
issue-363	127	25	control	control	NOUN
issue-363	127	26	and	and	CCONJ
issue-363	127	27	their	their	PRON
issue-363	127	28	role	role	NOUN
issue-363	127	29	in	in	ADP
issue-363	127	30	regulating	regulate	VERB
issue-363	127	31	relations	relation	NOUN
issue-363	127	32	in	in	ADP
issue-363	127	33	this	this	DET
issue-363	127	34	area	area	NOUN
issue-363	127	35	?	?	PUNCT
issue-363	127	36	”	"	PUNCT
issue-363	128	1	scientists	scientist	NOUN
issue-363	128	2	make	make	VERB
issue-363	128	3	some	some	DET
issue-363	128	4	attempts	attempt	NOUN
issue-363	128	5	to	to	PART
issue-363	128	6	formulate	formulate	VERB
issue-363	128	7	the	the	DET
issue-363	128	8	system	system	NOUN
issue-363	128	9	of	of	ADP
issue-363	128	10	financial	financial	ADJ
issue-363	128	11	control	control	NOUN
issue-363	128	12	principles	principle	NOUN
issue-363	128	13	,	,	PUNCT
issue-363	128	14	but	but	CCONJ
issue-363	128	15	at	at	ADP
issue-363	128	16	present	present	NOUN
issue-363	128	17	,	,	PUNCT
issue-363	128	18	there	there	PRON
issue-363	128	19	is	be	VERB
issue-363	128	20	no	no	DET
issue-363	128	21	consistent	consistent	ADJ
issue-363	128	22	approach	approach	NOUN
issue-363	128	23	to	to	ADP
issue-363	128	24	the	the	DET
issue-363	128	25	definition	definition	NOUN
issue-363	128	26	of	of	ADP
issue-363	128	27	the	the	DET
issue-363	128	28	system	system	NOUN
issue-363	128	29	of	of	ADP
issue-363	128	30	financial	financial	ADJ
issue-363	128	31	control	control	NOUN
issue-363	128	32	principles	principle	NOUN
issue-363	128	33	.	.	PUNCT
issue-363	129	1	from	from	ADP
issue-363	129	2	the	the	DET
issue-363	129	3	point	point	NOUN
issue-363	129	4	of	of	ADP
issue-363	129	5	view	view	NOUN
issue-363	129	6	of	of	ADP
issue-363	129	7	o.	o.	PROPN
issue-363	129	8	orlyuk	orlyuk	PROPN
issue-363	129	9	,	,	PUNCT
issue-363	129	10	the	the	DET
issue-363	129	11	fundamental	fundamental	ADJ
issue-363	129	12	principles	principle	NOUN
issue-363	129	13	of	of	ADP
issue-363	129	14	financial	financial	ADJ
issue-363	129	15	control	control	NOUN
issue-363	129	16	are	be	AUX
issue-363	129	17	:	:	PUNCT
issue-363	129	18	‒	‒	NUM
issue-363	129	19	legality	legality	NOUN
issue-363	129	20	,	,	PUNCT
issue-363	129	21	objectivity	objectivity	NOUN
issue-363	129	22	,	,	PUNCT
issue-363	129	23	pooling	pooling	NOUN
issue-363	129	24	of	of	ADP
issue-363	129	25	state	state	NOUN
issue-363	129	26	,	,	PUNCT
issue-363	129	27	regional	regional	ADJ
issue-363	129	28	and	and	CCONJ
issue-363	129	29	private	private	ADJ
issue-363	129	30	interests	interest	NOUN
issue-363	129	31	;	;	PUNCT
issue-363	129	32	‒	‒	X
issue-363	129	33	distribution	distribution	NOUN
issue-363	129	34	of	of	ADP
issue-363	129	35	control	control	NOUN
issue-363	129	36	powers	power	NOUN
issue-363	129	37	,	,	PUNCT
issue-363	129	38	in	in	ADP
issue-363	129	39	particular	particular	ADJ
issue-363	129	40	,	,	PUNCT
issue-363	129	41	sharing	sharing	NOUN
issue-363	129	42	of	of	ADP
issue-363	129	43	powers	power	NOUN
issue-363	129	44	of	of	ADP
issue-363	129	45	initiation	initiation	NOUN
issue-363	129	46	and	and	CCONJ
issue-363	129	47	implementation	implementation	NOUN
issue-363	129	48	of	of	ADP
issue-363	129	49	financial	financial	ADJ
issue-363	129	50	control	control	NOUN
issue-363	129	51	between	between	ADP
issue-363	129	52	subjects	subject	NOUN
issue-363	129	53	;	;	PUNCT
issue-363	129	54	‒	‒	X
issue-363	129	55	fullness	fullness	NOUN
issue-363	129	56	of	of	ADP
issue-363	129	57	detail	detail	NOUN
issue-363	129	58	of	of	ADP
issue-363	129	59	the	the	DET
issue-363	129	60	object	object	NOUN
issue-363	129	61	by	by	ADP
issue-363	129	62	the	the	DET
issue-363	129	63	control	control	NOUN
issue-363	129	64	,	,	PUNCT
issue-363	129	65	which	which	PRON
issue-363	129	66	is	be	AUX
issue-363	129	67	achieved	achieve	VERB
issue-363	129	68	through	through	ADP
issue-363	129	69	continuous	continuous	ADJ
issue-363	129	70	tracking	tracking	NOUN
issue-363	129	71	or	or	CCONJ
issue-363	129	72	selective	selective	ADJ
issue-363	129	73	verification	verification	NOUN
issue-363	129	74	of	of	ADP
issue-363	129	75	certain	certain	ADJ
issue-363	129	76	segments	segment	NOUN
issue-363	129	77	of	of	ADP
issue-363	129	78	controlled	control	VERB
issue-363	129	79	objects	object	NOUN
issue-363	129	80	;	;	PUNCT
issue-363	129	81	‒	‒	X
issue-363	129	82	the	the	DET
issue-363	129	83	authenticity	authenticity	NOUN
issue-363	129	84	of	of	ADP
issue-363	129	85	information	information	NOUN
issue-363	129	86	that	that	PRON
issue-363	129	87	ensures	ensure	VERB
issue-363	129	88	its	its	PRON
issue-363	129	89	compliance	compliance	NOUN
issue-363	129	90	with	with	ADP
issue-363	129	91	the	the	DET
issue-363	129	92	actual	actual	ADJ
issue-363	129	93	financial	financial	ADJ
issue-363	129	94	resources	resource	NOUN
issue-363	129	95	,	,	PUNCT
issue-363	129	96	processes	process	NOUN
issue-363	129	97	and	and	CCONJ
issue-363	129	98	results	result	NOUN
issue-363	129	99	of	of	ADP
issue-363	129	100	the	the	DET
issue-363	129	101	activity	activity	NOUN
issue-363	129	102	,	,	PUNCT
issue-363	129	103	which	which	PRON
issue-363	129	104	reflects	reflect	VERB
issue-363	129	105	this	this	DET
issue-363	129	106	information	information	NOUN
issue-363	129	107	;	;	PUNCT
issue-363	129	108	‒	‒	X
issue-363	129	109	balance	balance	NOUN
issue-363	129	110	of	of	ADP
issue-363	129	111	control	control	NOUN
issue-363	129	112	actions	action	NOUN
issue-363	129	113	provides	provide	VERB
issue-363	129	114	for	for	ADP
issue-363	129	115	the	the	DET
issue-363	129	116	coherence	coherence	NOUN
issue-363	129	117	of	of	ADP
issue-363	129	118	their	their	PRON
issue-363	129	119	internal	internal	ADJ
issue-363	129	120	and	and	CCONJ
issue-363	129	121	external	external	ADJ
issue-363	129	122	orientation	orientation	NOUN
issue-363	129	123	and	and	CCONJ
issue-363	129	124	ensures	ensure	VERB
issue-363	129	125	a	a	DET
issue-363	129	126	balance	balance	NOUN
issue-363	129	127	of	of	ADP
issue-363	129	128	financial	financial	ADJ
issue-363	129	129	control	control	NOUN
issue-363	129	130	;	;	PUNCT
issue-363	129	131	‒	‒	X
issue-363	129	132	preventive	preventive	ADJ
issue-363	129	133	control	control	NOUN
issue-363	129	134	actions	action	NOUN
issue-363	129	135	,	,	PUNCT
issue-363	129	136	aid	aid	NOUN
issue-363	129	137	in	in	ADP
issue-363	129	138	the	the	DET
issue-363	129	139	timely	timely	ADJ
issue-363	129	140	implementation	implementation	NOUN
issue-363	129	141	of	of	ADP
issue-363	129	142	controls	control	NOUN
issue-363	129	143	to	to	PART
issue-363	129	144	prevent	prevent	VERB
issue-363	129	145	significant	significant	ADJ
issue-363	129	146	deviations	deviation	NOUN
issue-363	129	147	of	of	ADP
issue-363	129	148	the	the	DET
issue-363	129	149	financial	financial	ADJ
issue-363	129	150	process	process	NOUN
issue-363	129	151	from	from	ADP
issue-363	129	152	the	the	DET
issue-363	129	153	norms	norm	NOUN
issue-363	129	154	;	;	PUNCT
issue-363	129	155	‒	‒	X
issue-363	129	156	self	self	NOUN
issue-363	129	157	-	-	PUNCT
issue-363	129	158	sufficiency	sufficiency	NOUN
issue-363	129	159	of	of	ADP
issue-363	129	160	the	the	DET
issue-363	129	161	control	control	NOUN
issue-363	129	162	system	system	NOUN
issue-363	129	163	,	,	PUNCT
issue-363	129	164	i.e.	i.e.	X
issue-363	129	165	such	such	ADJ
issue-363	129	166	elements	element	NOUN
issue-363	129	167	of	of	ADP
issue-363	129	168	the	the	DET
issue-363	129	169	control	control	NOUN
issue-363	129	170	system	system	NOUN
issue-363	129	171	,	,	PUNCT
issue-363	129	172	which	which	PRON
issue-363	129	173	ensures	ensure	VERB
issue-363	129	174	the	the	DET
issue-363	129	175	efficiency	efficiency	NOUN
issue-363	129	176	of	of	ADP
issue-363	129	177	its	its	PRON
issue-363	129	178	operation	operation	NOUN
issue-363	129	179	and	and	CCONJ
issue-363	129	180	development	development	NOUN
issue-363	129	181	;	;	PUNCT
issue-363	129	182	‒	‒	X
issue-363	129	183	efficiency	efficiency	NOUN
issue-363	129	184	,	,	PUNCT
issue-363	129	185	i.e.	i.e.	X
issue-363	129	186	adaptability	adaptability	NOUN
issue-363	129	187	of	of	ADP
issue-363	129	188	the	the	DET
issue-363	129	189	control	control	NOUN
issue-363	129	190	system	system	NOUN
issue-363	129	191	to	to	ADP
issue-363	129	192	the	the	DET
issue-363	129	193	financial	financial	ADJ
issue-363	129	194	activity	activity	NOUN
issue-363	129	195	of	of	ADP
issue-363	129	196	economic	economic	ADJ
issue-363	129	197	entities	entity	NOUN
issue-363	129	198	,	,	PUNCT
issue-363	129	199	which	which	PRON
issue-363	129	200	depends	depend	VERB
issue-363	129	201	on	on	ADP
issue-363	129	202	the	the	DET
issue-363	129	203	completeness	completeness	NOUN
issue-363	129	204	of	of	ADP
issue-363	129	205	the	the	DET
issue-363	129	206	implementation	implementation	NOUN
issue-363	129	207	by	by	ADP
issue-363	129	208	the	the	DET
issue-363	129	209	controlling	control	VERB
issue-363	129	210	entities	entity	NOUN
issue-363	129	211	of	of	ADP
issue-363	129	212	such	such	ADJ
issue-363	129	213	basic	basic	ADJ
issue-363	129	214	requirements	requirement	NOUN
issue-363	129	215	:	:	PUNCT
issue-363	129	216	‒	‒	NUM
issue-363	129	217	control	control	NOUN
issue-363	129	218	should	should	AUX
issue-363	129	219	be	be	AUX
issue-363	129	220	constant	constant	ADJ
issue-363	129	221	,	,	PUNCT
issue-363	129	222	regular	regular	ADJ
issue-363	129	223	,	,	PUNCT
issue-363	129	224	and	and	CCONJ
issue-363	129	225	systematic	systematic	ADJ
issue-363	129	226	;	;	PUNCT
issue-363	129	227	‒	‒	NOUN
issue-363	129	228	to	to	PART
issue-363	129	229	be	be	AUX
issue-363	129	230	timely	timely	ADV
issue-363	129	231	in	in	ADP
issue-363	129	232	terms	term	NOUN
issue-363	129	233	of	of	ADP
issue-363	129	234	implementation	implementation	NOUN
issue-363	129	235	,	,	PUNCT
issue-363	129	236	qualitative	qualitative	NOUN
issue-363	129	237	and	and	CCONJ
issue-363	129	238	complete	complete	ADJ
issue-363	129	239	in	in	ADP
issue-363	129	240	relation	relation	NOUN
issue-363	129	241	to	to	ADP
issue-363	129	242	its	its	PRON
issue-363	129	243	objects	object	NOUN
issue-363	129	244	;	;	PUNCT
issue-363	129	245	‒	‒	NOUN
issue-363	129	246	to	to	PART
issue-363	129	247	be	be	AUX
issue-363	129	248	operating	operate	VERB
issue-363	129	249	,	,	PUNCT
issue-363	129	250	effective	effective	ADJ
issue-363	129	251	,	,	PUNCT
issue-363	129	252	public	public	ADJ
issue-363	129	253	and	and	CCONJ
issue-363	129	254	different	different	ADJ
issue-363	129	255	;	;	PUNCT
issue-363	129	256	‒	‒	X
issue-363	129	257	the	the	DET
issue-363	129	258	principle	principle	NOUN
issue-363	129	259	of	of	ADP
issue-363	129	260	responsibility	responsibility	NOUN
issue-363	129	261	,	,	PUNCT
issue-363	129	262	i.e.	i.e.	X
issue-363	129	263	the	the	DET
issue-363	129	264	responsibility	responsibility	NOUN
issue-363	129	265	of	of	ADP
issue-363	129	266	control	control	NOUN
issue-363	129	267	subjects	subject	NOUN
issue-363	129	268	for	for	ADP
issue-363	129	269	the	the	DET
issue-363	129	270	effectiveness	effectiveness	NOUN
issue-363	129	271	of	of	ADP
issue-363	129	272	the	the	DET
issue-363	129	273	functioning	functioning	NOUN
issue-363	129	274	of	of	ADP
issue-363	129	275	the	the	DET
issue-363	129	276	financial	financial	ADJ
issue-363	129	277	control	control	NOUN
issue-363	129	278	system	system	NOUN
issue-363	129	279	and	and	CCONJ
issue-363	129	280	economic	economic	ADJ
issue-363	129	281	entities	entity	NOUN
issue-363	129	282	for	for	ADP
issue-363	129	283	the	the	DET
issue-363	129	284	effects	effect	NOUN
issue-363	129	285	of	of	ADP
issue-363	129	286	control	control	NOUN
issue-363	129	287	actions	action	NOUN
issue-363	129	288	(	(	PUNCT
issue-363	129	289	orlyuk	orlyuk	NOUN
issue-363	129	290	,	,	PUNCT
issue-363	129	291	2010:149‒150	2010:149‒150	NUM
issue-363	129	292	)	)	PUNCT
issue-363	129	293	.	.	PUNCT
issue-363	130	1	in	in	ADP
issue-363	130	2	the	the	DET
issue-363	130	3	opinion	opinion	NOUN
issue-363	130	4	of	of	ADP
issue-363	130	5	o.	o.	PROPN
issue-363	130	6	vasуlуk	vasуlуk	PROPN
issue-363	130	7	,	,	PUNCT
issue-363	130	8	the	the	DET
issue-363	130	9	principles	principle	NOUN
issue-363	130	10	of	of	ADP
issue-363	130	11	financial	financial	ADJ
issue-363	130	12	control	control	NOUN
issue-363	130	13	include	include	VERB
issue-363	130	14	:	:	PUNCT
issue-363	130	15	‒	‒	NUM
issue-363	130	16	independence	independence	NOUN
issue-363	130	17	of	of	ADP
issue-363	130	18	financial	financial	ADJ
issue-363	130	19	control	control	NOUN
issue-363	130	20	as	as	ADP
issue-363	130	21	an	an	DET
issue-363	130	22	integral	integral	ADJ
issue-363	130	23	attribute	attribute	NOUN
issue-363	130	24	of	of	ADP
issue-363	130	25	democracy	democracy	NOUN
issue-363	130	26	and	and	CCONJ
issue-363	130	27	a	a	DET
issue-363	130	28	mandatory	mandatory	ADJ
issue-363	130	29	element	element	NOUN
issue-363	130	30	of	of	ADP
issue-363	130	31	financial	financial	ADJ
issue-363	130	32	resources	resource	NOUN
issue-363	130	33	management	management	NOUN
issue-363	130	34	;	;	PUNCT
issue-363	130	35	‒	‒	X
issue-363	130	36	legislative	legislative	ADJ
issue-363	130	37	consolidation	consolidation	NOUN
issue-363	130	38	of	of	ADP
issue-363	130	39	the	the	DET
issue-363	130	40	independence	independence	NOUN
issue-363	130	41	of	of	ADP
issue-363	130	42	financial	financial	ADJ
issue-363	130	43	control	control	NOUN
issue-363	130	44	bodies	body	NOUN
issue-363	130	45	;	;	PUNCT
issue-363	130	46	‒	‒	NOUN
issue-363	130	47	determination	determination	NOUN
issue-363	130	48	of	of	ADP
issue-363	130	49	the	the	DET
issue-363	130	50	necessity	necessity	NOUN
issue-363	130	51	of	of	ADP
issue-363	130	52	the	the	DET
issue-363	130	53	preliminary	preliminary	ADJ
issue-363	130	54	control	control	NOUN
issue-363	130	55	and	and	CCONJ
issue-363	130	56	control	control	NOUN
issue-363	130	57	over	over	ADP
issue-363	130	58	actual	actual	ADJ
issue-363	130	59	results	result	NOUN
issue-363	130	60	;	;	PUNCT
issue-363	130	61	‒	‒	X
issue-363	130	62	internal	internal	ADJ
issue-363	130	63	and	and	CCONJ
issue-363	130	64	external	external	ADJ
issue-363	130	65	control	control	NOUN
issue-363	130	66	as	as	ADP
issue-363	130	67	an	an	DET
issue-363	130	68	obligatory	obligatory	ADJ
issue-363	130	69	condition	condition	NOUN
issue-363	130	70	of	of	ADP
issue-363	130	71	financial	financial	ADJ
issue-363	130	72	control	control	NOUN
issue-363	130	73	;	;	PUNCT
issue-363	130	74	‒	‒	X
issue-363	130	75	transparency	transparency	NOUN
issue-363	130	76	of	of	ADP
issue-363	130	77	controlling	control	VERB
issue-363	130	78	bodies	body	NOUN
issue-363	130	79	with	with	ADP
issue-363	130	80	the	the	DET
issue-363	130	81	obligatory	obligatory	ADJ
issue-363	130	82	requirement	requirement	NOUN
issue-363	130	83	of	of	ADP
issue-363	130	84	observance	observance	NOUN
issue-363	130	85	of	of	ADP
issue-363	130	86	commercial	commercial	ADJ
issue-363	130	87	and	and	CCONJ
issue-363	130	88	other	other	ADJ
issue-363	130	89	secrets	secret	NOUN
issue-363	130	90	protected	protect	VERB
issue-363	130	91	by	by	ADP
issue-363	130	92	law	law	NOUN
issue-363	130	93	(	(	PUNCT
issue-363	130	94	vasylyk	vasylyk	ADV
issue-363	130	95	,	,	PUNCT
issue-363	130	96	2000	2000	NUM
issue-363	130	97	:	:	PUNCT
issue-363	130	98	343	343	NUM
issue-363	130	99	)	)	PUNCT
issue-363	130	100	.	.	PUNCT
issue-363	131	1	l.	l.	PROPN
issue-363	131	2	savchenko	savchenko	PROPN
issue-363	131	3	offers	offer	VERB
issue-363	131	4	such	such	DET
issue-363	131	5	a	a	DET
issue-363	131	6	list	list	NOUN
issue-363	131	7	of	of	ADP
issue-363	131	8	principles	principle	NOUN
issue-363	131	9	of	of	ADP
issue-363	131	10	financial	financial	ADJ
issue-363	131	11	control	control	NOUN
issue-363	131	12	:	:	PUNCT
issue-363	131	13	the	the	DET
issue-363	131	14	principle	principle	NOUN
issue-363	131	15	of	of	ADP
issue-363	131	16	legality	legality	NOUN
issue-363	131	17	,	,	PUNCT
issue-363	131	18	planning	planning	NOUN
issue-363	131	19	principle	principle	NOUN
issue-363	131	20	,	,	PUNCT
issue-363	131	21	objectivity	objectivity	NOUN
issue-363	131	22	concept	concept	NOUN
issue-363	131	23	,	,	PUNCT
issue-363	131	24	independence	independence	NOUN
issue-363	131	25	principle	principle	NOUN
issue-363	131	26	,	,	PUNCT
issue-363	131	27	transparency	transparency	NOUN
issue-363	131	28	principle	principle	NOUN
issue-363	131	29	,	,	PUNCT
issue-363	131	30	the	the	DET
issue-363	131	31	principle	principle	NOUN
issue-363	131	32	of	of	ADP
issue-363	131	33	competency	competency	NOUN
issue-363	131	34	,	,	PUNCT
issue-363	131	35	operational	operational	ADJ
issue-363	131	36	principle	principle	NOUN
issue-363	131	37	.	.	PUNCT
issue-363	132	1	the	the	DET
issue-363	132	2	principles	principle	NOUN
issue-363	132	3	of	of	ADP
issue-363	132	4	publicity	publicity	NOUN
issue-363	132	5	and	and	CCONJ
issue-363	132	6	transparency	transparency	NOUN
issue-363	132	7	principle	principle	NOUN
issue-363	132	8	are	be	AUX
issue-363	132	9	distinguished	distinguish	VERB
issue-363	132	10	by	by	ADP
issue-363	132	11	the	the	DET
issue-363	132	12	author	author	NOUN
issue-363	132	13	.	.	PUNCT
issue-363	133	1	the	the	DET
issue-363	133	2	transparency	transparency	NOUN
issue-363	133	3	is	be	AUX
issue-363	133	4	the	the	DET
issue-363	133	5	compulsory	compulsory	ADJ
issue-363	133	6	passing	passing	NOUN
issue-363	133	7	of	of	ADP
issue-363	133	8	the	the	DET
issue-363	133	9	financial	financial	ADJ
issue-363	133	10	documents	document	NOUN
issue-363	133	11	,	,	PUNCT
issue-363	133	12	conclusions	conclusion	NOUN
issue-363	133	13	about	about	ADP
issue-363	133	14	the	the	DET
issue-363	133	15	activities	activity	NOUN
issue-363	133	16	of	of	ADP
issue-363	133	17	the	the	DET
issue-363	133	18	relevant	relevant	ADJ
issue-363	133	19	control	control	NOUN
issue-363	133	20	bodies	body	NOUN
issue-363	133	21	through	through	ADP
issue-363	133	22	the	the	DET
issue-363	133	23	representative	representative	ADJ
issue-363	133	24	bodies	body	NOUN
issue-363	133	25	,	,	PUNCT
issue-363	133	26	the	the	DET
issue-363	133	27	principle	principle	NOUN
issue-363	133	28	of	of	ADP
issue-363	133	29	publicity	publicity	NOUN
issue-363	133	30	is	be	AUX
issue-363	133	31	defined	define	VERB
issue-363	133	32	as	as	ADP
issue-363	133	33	the	the	DET
issue-363	133	34	promulgation	promulgation	NOUN
issue-363	133	35	of	of	ADP
issue-363	133	36	results	result	NOUN
issue-363	133	37	of	of	ADP
issue-363	133	38	the	the	DET
issue-363	133	39	activities	activity	NOUN
issue-363	133	40	of	of	ADP
issue-363	133	41	financial	financial	ADJ
issue-363	133	42	control	control	NOUN
issue-363	133	43	bodies	body	NOUN
issue-363	133	44	to	to	ADP
issue-363	133	45	the	the	DET
issue-363	133	46	public	public	NOUN
issue-363	133	47	(	(	PUNCT
issue-363	133	48	savchenko	savchenko	ADJ
issue-363	133	49	,	,	PUNCT
issue-363	133	50	2002	2002	NUM
issue-363	133	51	:	:	PUNCT
issue-363	133	52	13	13	NUM
issue-363	133	53	)	)	PUNCT
issue-363	133	54	.	.	PUNCT
issue-363	134	1	having	having	AUX
issue-363	134	2	considered	consider	VERB
issue-363	134	3	the	the	DET
issue-363	134	4	principles	principle	NOUN
issue-363	134	5	of	of	ADP
issue-363	134	6	financial	financial	ADJ
issue-363	134	7	control	control	NOUN
issue-363	134	8	,	,	PUNCT
issue-363	134	9	let	let	VERB
issue-363	134	10	us	we	PRON
issue-363	134	11	examine	examine	VERB
issue-363	134	12	the	the	DET
issue-363	134	13	principles	principle	NOUN
issue-363	134	14	of	of	ADP
issue-363	134	15	state	state	NOUN
issue-363	134	16	financial	financial	ADJ
issue-363	134	17	control	control	NOUN
issue-363	134	18	.	.	PUNCT
issue-363	135	1	state	state	NOUN
issue-363	135	2	financial	financial	ADJ
issue-363	135	3	control	control	NOUN
issue-363	135	4	is	be	AUX
issue-363	135	5	a	a	DET
issue-363	135	6	type	type	NOUN
issue-363	135	7	of	of	ADP
issue-363	135	8	financial	financial	ADJ
issue-363	135	9	control	control	NOUN
issue-363	135	10	,	,	PUNCT
issue-363	135	11	so	so	SCONJ
issue-363	135	12	they	they	PRON
issue-363	135	13	have	have	VERB
issue-363	135	14	common	common	ADJ
issue-363	135	15	principles	principle	NOUN
issue-363	135	16	.	.	PUNCT
issue-363	136	1	l.	l.	PROPN
issue-363	136	2	gutsalenko	gutsalenko	PROPN
issue-363	136	3	and	and	CCONJ
issue-363	136	4	his	his	PRON
issue-363	136	5	co	co	NOUN
issue-363	136	6	-	-	NOUN
issue-363	136	7	authors	author	NOUN
issue-363	136	8	examine	examine	VERB
issue-363	136	9	such	such	ADJ
issue-363	136	10	principles	principle	NOUN
issue-363	136	11	of	of	ADP
issue-363	136	12	state	state	NOUN
issue-363	136	13	financial	financial	ADJ
issue-363	136	14	control	control	NOUN
issue-363	136	15	:	:	PUNCT
issue-363	136	16	principles	principle	NOUN
issue-363	136	17	of	of	ADP
issue-363	136	18	management	management	NOUN
issue-363	136	19	and	and	CCONJ
issue-363	136	20	principles	principle	NOUN
issue-363	136	21	of	of	ADP
issue-363	136	22	implementation	implementation	NOUN
issue-363	136	23	.	.	PUNCT
issue-363	137	1	principles	principle	NOUN
issue-363	137	2	of	of	ADP
issue-363	137	3	management	management	NOUN
issue-363	137	4	of	of	ADP
issue-363	137	5	state	state	NOUN
issue-363	137	6	financial	financial	ADJ
issue-363	137	7	control	control	NOUN
issue-363	137	8	are	be	AUX
issue-363	137	9	:	:	PUNCT
issue-363	137	10	‒	‒	ADP
issue-363	137	11	delimitation	delimitation	NOUN
issue-363	137	12	of	of	ADP
issue-363	137	13	the	the	DET
issue-363	137	14	place	place	NOUN
issue-363	137	15	,	,	PUNCT
issue-363	137	16	role	role	NOUN
issue-363	137	17	,	,	PUNCT
issue-363	137	18	tasks	task	NOUN
issue-363	137	19	,	,	PUNCT
issue-363	137	20	and	and	CCONJ
issue-363	137	21	functions	function	NOUN
issue-363	137	22	of	of	ADP
issue-363	137	23	the	the	DET
issue-363	137	24	bodies	body	NOUN
issue-363	137	25	of	of	ADP
issue-363	137	26	state	state	NOUN
issue-363	137	27	financial	financial	ADJ
issue-363	137	28	control	control	NOUN
issue-363	137	29	in	in	ADP
issue-363	137	30	accordance	accordance	NOUN
issue-363	137	31	with	with	ADP
issue-363	137	32	the	the	DET
issue-363	137	33	competence	competence	NOUN
issue-363	137	34	of	of	ADP
issue-363	137	35	the	the	DET
issue-363	137	36	legislative	legislative	ADJ
issue-363	137	37	and	and	CCONJ
issue-363	137	38	executive	executive	ADJ
issue-363	137	39	power	power	NOUN
issue-363	137	40	according	accord	VERB
issue-363	137	41	to	to	ADP
issue-363	137	42	the	the	DET
issue-363	137	43	constitution	constitution	NOUN
issue-363	137	44	and	and	CCONJ
issue-363	137	45	legislation	legislation	NOUN
issue-363	137	46	of	of	ADP
issue-363	137	47	ukraine	ukraine	NOUN
issue-363	137	48	;	;	PUNCT
issue-363	137	49	‒	‒	X
issue-363	137	50	functional	functional	ADJ
issue-363	137	51	,	,	PUNCT
issue-363	137	52	organizational	organizational	ADJ
issue-363	137	53	,	,	PUNCT
issue-363	137	54	personal	personal	ADJ
issue-363	137	55	,	,	PUNCT
issue-363	137	56	and	and	CCONJ
issue-363	137	57	financial	financial	ADJ
issue-363	137	58	independence	independence	NOUN
issue-363	137	59	of	of	ADP
issue-363	137	60	state	state	NOUN
issue-363	137	61	financial	financial	ADJ
issue-363	137	62	control	control	NOUN
issue-363	137	63	bodies	body	NOUN
issue-363	137	64	and	and	CCONJ
issue-363	137	65	their	their	PRON
issue-363	137	66	officials	official	NOUN
issue-363	137	67	from	from	ADP
issue-363	137	68	controlled	control	VERB
issue-363	137	69	objects	object	NOUN
issue-363	137	70	;	;	PUNCT
issue-363	137	71	‒	‒	X
issue-363	138	1	coordination	coordination	NOUN
issue-363	138	2	of	of	ADP
issue-363	138	3	activities	activity	NOUN
issue-363	138	4	of	of	ADP
issue-363	138	5	state	state	NOUN
issue-363	138	6	financial	financial	ADJ
issue-363	138	7	control	control	NOUN
issue-363	138	8	bodies	body	NOUN
issue-363	138	9	by	by	ADP
issue-363	138	10	way	way	NOUN
issue-363	138	11	of	of	ADP
issue-363	138	12	eliminating	eliminate	VERB
issue-363	138	13	duplication	duplication	NOUN
issue-363	138	14	in	in	ADP
issue-363	138	15	their	their	PRON
issue-363	138	16	work	work	NOUN
issue-363	138	17	and	and	CCONJ
issue-363	138	18	ensuring	ensure	VERB
issue-363	138	19	a	a	DET
issue-363	138	20	single	single	ADJ
issue-363	138	21	system	system	NOUN
issue-363	138	22	of	of	ADP
issue-363	138	23	state	state	NOUN
issue-363	138	24	financial	financial	ADJ
issue-363	138	25	control	control	NOUN
issue-363	138	26	at	at	ADP
issue-363	138	27	all	all	DET
issue-363	138	28	levels	level	NOUN
issue-363	138	29	of	of	ADP
issue-363	138	30	government	government	NOUN
issue-363	138	31	.	.	PUNCT
issue-363	139	1	the	the	DET
issue-363	139	2	main	main	ADJ
issue-363	139	3	principles	principle	NOUN
issue-363	139	4	of	of	ADP
issue-363	139	5	the	the	DET
issue-363	139	6	implementation	implementation	NOUN
issue-363	139	7	of	of	ADP
issue-363	139	8	state	state	NOUN
issue-363	139	9	financial	financial	ADJ
issue-363	139	10	control	control	NOUN
issue-363	139	11	are	be	AUX
issue-363	139	12	:	:	PUNCT
issue-363	139	13	law	law	NOUN
issue-363	139	14	,	,	PUNCT
issue-363	139	15	liability	liability	NOUN
issue-363	139	16	,	,	PUNCT
issue-363	139	17	strategic	strategic	ADJ
issue-363	139	18	orientation	orientation	NOUN
issue-363	139	19	,	,	PUNCT
issue-363	139	20	impartiality	impartiality	NOUN
issue-363	139	21	,	,	PUNCT
issue-363	139	22	comprehensiveness	comprehensiveness	NOUN
issue-363	139	23	,	,	PUNCT
issue-363	139	24	systematicity	systematicity	NOUN
issue-363	139	25	,	,	PUNCT
issue-363	139	26	planning	planning	NOUN
issue-363	139	27	,	,	PUNCT
issue-363	139	28	regularity	regularity	NOUN
issue-363	139	29	(	(	PUNCT
issue-363	139	30	timeliness	timeliness	NOUN
issue-363	139	31	)	)	PUNCT
issue-363	139	32	,	,	PUNCT
issue-363	139	33	concreteness	concreteness	NOUN
issue-363	139	34	,	,	PUNCT
issue-363	139	35	profitability	profitability	NOUN
issue-363	139	36	,	,	PUNCT
issue-363	139	37	transparency	transparency	NOUN
issue-363	139	38	(	(	PUNCT
issue-363	139	39	under	under	ADP
issue-363	139	40	observance	observance	NOUN
issue-363	139	41	of	of	ADP
issue-363	139	42	official	official	ADJ
issue-363	139	43	,	,	PUNCT
issue-363	139	44	commercial	commercial	ADJ
issue-363	139	45	and	and	CCONJ
issue-363	139	46	other	other	ADJ
issue-363	139	47	secrets	secret	NOUN
issue-363	139	48	protected	protect	VERB
issue-363	139	49	by	by	ADP
issue-363	139	50	law	law	NOUN
issue-363	139	51	)	)	PUNCT
issue-363	139	52	,	,	PUNCT
issue-363	139	53	efficiency	efficiency	NOUN
issue-363	139	54	(	(	PUNCT
issue-363	139	55	gutsalenko	gutsalenko	NOUN
issue-363	139	56	et	et	PROPN
issue-363	139	57	al	al	PROPN
issue-363	139	58	.	.	PROPN
issue-363	139	59	,	,	PUNCT
issue-363	139	60	2017	2017	NUM
issue-363	139	61	:	:	PUNCT
issue-363	139	62	9	9	NUM
issue-363	139	63	]	]	PUNCT
issue-363	139	64	.	.	PUNCT
issue-363	140	1	in	in	ADP
issue-363	140	2	view	view	NOUN
issue-363	140	3	of	of	ADP
issue-363	140	4	the	the	DET
issue-363	140	5	foregoing	foregoing	NOUN
issue-363	140	6	,	,	PUNCT
issue-363	140	7	we	we	PRON
issue-363	140	8	can	can	AUX
issue-363	140	9	draw	draw	VERB
issue-363	140	10	a	a	DET
issue-363	140	11	conclusion	conclusion	NOUN
issue-363	140	12	baltic	baltic	ADJ
issue-363	140	13	journal	journal	PROPN
issue-363	140	14	of	of	ADP
issue-363	140	15	economic	economic	ADJ
issue-363	140	16	studies	study	NOUN
issue-363	140	17	299	299	NUM
issue-363	140	18	vol	vol	NOUN
issue-363	140	19	.	.	PUNCT
issue-363	141	1	4	4	NUM
issue-363	141	2	,	,	PUNCT
issue-363	141	3	no	no	INTJ
issue-363	141	4	.	.	NOUN
issue-363	141	5	1	1	NUM
issue-363	141	6	,	,	PUNCT
issue-363	141	7	2018	2018	NUM
issue-363	141	8	that	that	PRON
issue-363	141	9	each	each	DET
issue-363	141	10	element	element	NOUN
issue-363	141	11	of	of	ADP
issue-363	141	12	state	state	PROPN
issue-363	141	13	financial	financial	ADJ
issue-363	141	14	control	control	NOUN
issue-363	141	15	has	have	VERB
issue-363	141	16	its	its	PRON
issue-363	141	17	own	own	ADJ
issue-363	141	18	drawbacks	drawback	NOUN
issue-363	141	19	and	and	CCONJ
issue-363	141	20	is	be	AUX
issue-363	141	21	far	far	ADV
issue-363	141	22	from	from	ADP
issue-363	141	23	being	be	AUX
issue-363	141	24	perfect	perfect	ADJ
issue-363	141	25	.	.	PUNCT
issue-363	142	1	state	state	NOUN
issue-363	142	2	financial	financial	ADJ
issue-363	142	3	control	control	NOUN
issue-363	142	4	system	system	NOUN
issue-363	142	5	exists	exist	VERB
issue-363	142	6	as	as	ADP
issue-363	142	7	a	a	DET
issue-363	142	8	combination	combination	NOUN
issue-363	142	9	of	of	ADP
issue-363	142	10	separated	separate	VERB
issue-363	142	11	units	unit	NOUN
issue-363	142	12	and	and	CCONJ
issue-363	142	13	does	do	AUX
issue-363	142	14	not	not	PART
issue-363	142	15	operate	operate	VERB
issue-363	142	16	as	as	ADP
issue-363	142	17	a	a	DET
issue-363	142	18	united	united	ADJ
issue-363	142	19	system	system	NOUN
issue-363	142	20	.	.	PUNCT
issue-363	143	1	state	state	NOUN
issue-363	143	2	financial	financial	PROPN
issue-363	143	3	control	control	NOUN
issue-363	143	4	system	system	NOUN
issue-363	143	5	does	do	AUX
issue-363	143	6	not	not	PART
issue-363	143	7	meet	meet	VERB
issue-363	143	8	european	european	ADJ
issue-363	143	9	requirements	requirement	NOUN
issue-363	143	10	for	for	ADP
issue-363	143	11	a	a	DET
issue-363	143	12	number	number	NOUN
issue-363	143	13	of	of	ADP
issue-363	143	14	reasons	reason	NOUN
issue-363	143	15	,	,	PUNCT
issue-363	143	16	such	such	ADJ
issue-363	143	17	as	as	ADP
issue-363	143	18	the	the	DET
issue-363	143	19	prevalence	prevalence	NOUN
issue-363	143	20	of	of	ADP
issue-363	143	21	follow	follow	NOUN
issue-363	143	22	-	-	PUNCT
issue-363	143	23	up	up	ADP
issue-363	143	24	control	control	NOUN
issue-363	143	25	over	over	ADP
issue-363	143	26	the	the	DET
issue-363	143	27	previous	previous	ADJ
issue-363	143	28	and	and	CCONJ
issue-363	143	29	current	current	ADJ
issue-363	143	30	.	.	PUNCT
issue-363	144	1	state	state	NOUN
issue-363	144	2	financial	financial	ADJ
issue-363	144	3	control	control	NOUN
issue-363	144	4	system	system	NOUN
issue-363	144	5	is	be	AUX
issue-363	144	6	not	not	PART
issue-363	144	7	based	base	VERB
issue-363	144	8	on	on	ADP
issue-363	144	9	thorough	thorough	ADJ
issue-363	144	10	theoretical	theoretical	ADJ
issue-363	144	11	foundation	foundation	NOUN
issue-363	144	12	.	.	PUNCT
issue-363	145	1	most	most	ADJ
issue-363	145	2	of	of	ADP
issue-363	145	3	the	the	DET
issue-363	145	4	key	key	ADJ
issue-363	145	5	concepts	concept	NOUN
issue-363	145	6	are	be	AUX
issue-363	145	7	even	even	ADV
issue-363	145	8	enshrined	enshrine	VERB
issue-363	145	9	in	in	ADP
issue-363	145	10	law	law	NOUN
issue-363	145	11	that	that	PRON
issue-363	145	12	hinders	hinder	VERB
issue-363	145	13	the	the	DET
issue-363	145	14	development	development	NOUN
issue-363	145	15	of	of	ADP
issue-363	145	16	such	such	ADJ
issue-363	145	17	control	control	NOUN
issue-363	145	18	and	and	CCONJ
issue-363	145	19	creates	create	VERB
issue-363	145	20	difficulties	difficulty	NOUN
issue-363	145	21	for	for	ADP
issue-363	145	22	furthers	further	VERB
issue-363	145	23	reforms	reform	NOUN
issue-363	145	24	.	.	PUNCT
issue-363	146	1	the	the	DET
issue-363	146	2	current	current	ADJ
issue-363	146	3	direction	direction	NOUN
issue-363	146	4	of	of	ADP
issue-363	146	5	ukraine	ukraine	PROPN
issue-363	146	6	’s	’s	PART
issue-363	146	7	development	development	NOUN
issue-363	146	8	is	be	AUX
issue-363	146	9	aimed	aim	VERB
issue-363	146	10	at	at	ADP
issue-363	146	11	strengthening	strengthen	VERB
issue-363	146	12	the	the	DET
issue-363	146	13	state	state	NOUN
issue-363	146	14	’s	’s	PART
issue-363	146	15	role	role	NOUN
issue-363	146	16	in	in	ADP
issue-363	146	17	state	state	NOUN
issue-363	146	18	financial	financial	ADJ
issue-363	146	19	management	management	NOUN
issue-363	146	20	and	and	CCONJ
issue-363	146	21	reducing	reduce	VERB
issue-363	146	22	the	the	DET
issue-363	146	23	overuse	overuse	NOUN
issue-363	146	24	in	in	ADP
issue-363	146	25	the	the	DET
issue-363	146	26	public	public	ADJ
issue-363	146	27	sector	sector	NOUN
issue-363	146	28	.	.	PUNCT
issue-363	147	1	the	the	DET
issue-363	147	2	system	system	NOUN
issue-363	147	3	of	of	ADP
issue-363	147	4	state	state	NOUN
issue-363	147	5	financial	financial	ADJ
issue-363	147	6	control	control	NOUN
issue-363	147	7	,	,	PUNCT
issue-363	147	8	obviously	obviously	ADV
issue-363	147	9	,	,	PUNCT
issue-363	147	10	has	have	VERB
issue-363	147	11	a	a	DET
issue-363	147	12	very	very	ADV
issue-363	147	13	strong	strong	ADJ
issue-363	147	14	structure	structure	NOUN
issue-363	147	15	,	,	PUNCT
issue-363	147	16	but	but	CCONJ
issue-363	147	17	the	the	DET
issue-363	147	18	leading	lead	VERB
issue-363	147	19	role	role	NOUN
issue-363	147	20	is	be	AUX
issue-363	147	21	held	hold	VERB
issue-363	147	22	by	by	ADP
issue-363	147	23	the	the	DET
issue-363	147	24	state	state	NOUN
issue-363	147	25	financial	financial	ADJ
issue-363	147	26	inspection	inspection	NOUN
issue-363	147	27	of	of	ADP
issue-363	147	28	ukraine	ukraine	NOUN
issue-363	147	29	,	,	PUNCT
issue-363	147	30	which	which	PRON
issue-363	147	31	controls	control	VERB
issue-363	147	32	the	the	DET
issue-363	147	33	legitimacy	legitimacy	NOUN
issue-363	147	34	,	,	PUNCT
issue-363	147	35	effectiveness	effectiveness	NOUN
issue-363	147	36	,	,	PUNCT
issue-363	147	37	and	and	CCONJ
issue-363	147	38	proper	proper	ADJ
issue-363	147	39	use	use	NOUN
issue-363	147	40	of	of	ADP
issue-363	147	41	public	public	ADJ
issue-363	147	42	resources	resource	NOUN
issue-363	147	43	,	,	PUNCT
issue-363	147	44	and	and	CCONJ
issue-363	147	45	accuracy	accuracy	NOUN
issue-363	147	46	of	of	ADP
issue-363	147	47	accounting	accounting	NOUN
issue-363	147	48	records	record	NOUN
issue-363	147	49	and	and	CCONJ
issue-363	147	50	the	the	DET
issue-363	147	51	reliability	reliability	NOUN
issue-363	147	52	of	of	ADP
issue-363	147	53	financial	financial	ADJ
issue-363	147	54	reporting	reporting	NOUN
issue-363	147	55	spending	spending	NOUN
issue-363	147	56	units	unit	NOUN
issue-363	147	57	.	.	PUNCT
issue-363	148	1	3.3	3.3	NUM
issue-363	148	2	.	.	PUNCT
issue-363	149	1	comparative	comparative	ADJ
issue-363	149	2	analysis	analysis	NOUN
issue-363	149	3	of	of	ADP
issue-363	149	4	the	the	DET
issue-363	149	5	principles	principle	NOUN
issue-363	149	6	of	of	ADP
issue-363	149	7	financial	financial	ADJ
issue-363	149	8	control	control	NOUN
issue-363	149	9	of	of	ADP
issue-363	149	10	ukraine	ukraine	NOUN
issue-363	149	11	and	and	CCONJ
issue-363	149	12	the	the	DET
issue-363	149	13	guidelines	guideline	NOUN
issue-363	149	14	of	of	ADP
issue-363	149	15	financial	financial	ADJ
issue-363	149	16	control	control	NOUN
issue-363	149	17	of	of	ADP
issue-363	149	18	the	the	DET
issue-363	149	19	european	european	PROPN
issue-363	149	20	union	union	PROPN
issue-363	149	21	having	having	AUX
issue-363	149	22	considered	consider	VERB
issue-363	149	23	the	the	DET
issue-363	149	24	principles	principle	NOUN
issue-363	149	25	of	of	ADP
issue-363	149	26	financial	financial	ADJ
issue-363	149	27	control	control	NOUN
issue-363	149	28	and	and	CCONJ
issue-363	149	29	the	the	DET
issue-363	149	30	principles	principle	NOUN
issue-363	149	31	of	of	ADP
issue-363	149	32	state	state	NOUN
issue-363	149	33	financial	financial	ADJ
issue-363	149	34	control	control	NOUN
issue-363	149	35	,	,	PUNCT
issue-363	149	36	we	we	PRON
issue-363	149	37	consider	consider	VERB
issue-363	149	38	examining	examine	VERB
issue-363	149	39	the	the	DET
issue-363	149	40	financial	financial	ADJ
issue-363	149	41	control	control	NOUN
issue-363	149	42	guidelines	guideline	NOUN
issue-363	149	43	of	of	ADP
issue-363	149	44	the	the	DET
issue-363	149	45	lima	lima	PROPN
issue-363	149	46	declaration	declaration	NOUN
issue-363	149	47	of	of	ADP
issue-363	149	48	guidelines	guideline	NOUN
issue-363	149	49	on	on	ADP
issue-363	149	50	auditing	audit	VERB
issue-363	149	51	precepts	precept	NOUN
issue-363	149	52	.	.	PUNCT
issue-363	150	1	lima	lima	PROPN
issue-363	150	2	declaration	declaration	NOUN
issue-363	150	3	was	be	AUX
issue-363	150	4	the	the	DET
issue-363	150	5	first	first	ADJ
issue-363	150	6	intosai	intosai	ADJ
issue-363	150	7	document	document	NOUN
issue-363	150	8	to	to	PART
issue-363	150	9	comprehensively	comprehensively	ADV
issue-363	150	10	set	set	VERB
issue-363	150	11	out	out	ADP
issue-363	150	12	the	the	DET
issue-363	150	13	importance	importance	NOUN
issue-363	150	14	of	of	ADP
issue-363	150	15	sais	sais	NOUN
issue-363	150	16	’	'	PUNCT
issue-363	150	17	independence	independence	NOUN
issue-363	150	18	.	.	PUNCT
issue-363	151	1	it	it	PRON
issue-363	151	2	reminded	remind	VERB
issue-363	151	3	intosai	intosai	ADJ
issue-363	151	4	members	member	NOUN
issue-363	151	5	that	that	SCONJ
issue-363	151	6	sais	sais	PROPN
issue-363	151	7	can	can	AUX
issue-363	151	8	only	only	ADV
issue-363	151	9	be	be	AUX
issue-363	151	10	objective	objective	ADJ
issue-363	151	11	and	and	CCONJ
issue-363	151	12	effective	effective	ADJ
issue-363	151	13	if	if	SCONJ
issue-363	151	14	they	they	PRON
issue-363	151	15	are	be	AUX
issue-363	151	16	independent	independent	ADJ
issue-363	151	17	from	from	ADP
issue-363	151	18	the	the	DET
issue-363	151	19	audited	audit	VERB
issue-363	151	20	entity	entity	NOUN
issue-363	151	21	and	and	CCONJ
issue-363	151	22	are	be	AUX
issue-363	151	23	protected	protect	VERB
issue-363	151	24	from	from	ADP
issue-363	151	25	outside	outside	ADJ
issue-363	151	26	influence	influence	NOUN
issue-363	151	27	.	.	PUNCT
issue-363	152	1	the	the	DET
issue-363	152	2	international	international	ADJ
issue-363	152	3	organization	organization	NOUN
issue-363	152	4	of	of	ADP
issue-363	152	5	supreme	supreme	PROPN
issue-363	152	6	audit	audit	PROPN
issue-363	152	7	institutions	institution	NOUN
issue-363	152	8	(	(	PUNCT
issue-363	152	9	intosai	intosai	PROPN
issue-363	152	10	)	)	PUNCT
issue-363	152	11	is	be	AUX
issue-363	152	12	a	a	DET
issue-363	152	13	professional	professional	ADJ
issue-363	152	14	organization	organization	NOUN
issue-363	152	15	providing	provide	VERB
issue-363	152	16	an	an	DET
issue-363	152	17	institutionalized	institutionalized	ADJ
issue-363	152	18	forum	forum	NOUN
issue-363	152	19	for	for	ADP
issue-363	152	20	the	the	DET
issue-363	152	21	sais	sais	NOUN
issue-363	152	22	from	from	ADP
issue-363	152	23	around	around	ADP
issue-363	152	24	the	the	DET
issue-363	152	25	world	world	NOUN
issue-363	152	26	to	to	PART
issue-363	152	27	promote	promote	VERB
issue-363	152	28	development	development	NOUN
issue-363	152	29	and	and	CCONJ
issue-363	152	30	knowledge	knowledge	NOUN
issue-363	152	31	transfer	transfer	NOUN
issue-363	152	32	,	,	PUNCT
issue-363	152	33	to	to	PART
issue-363	152	34	discuss	discuss	VERB
issue-363	152	35	specific	specific	ADJ
issue-363	152	36	issues	issue	NOUN
issue-363	152	37	of	of	ADP
issue-363	152	38	mutual	mutual	ADJ
issue-363	152	39	interest	interest	NOUN
issue-363	152	40	,	,	PUNCT
issue-363	152	41	to	to	PART
issue-363	152	42	increase	increase	VERB
issue-363	152	43	the	the	DET
issue-363	152	44	added	add	VERB
issue-363	152	45	-	-	PUNCT
issue-363	152	46	value	value	NOUN
issue-363	152	47	of	of	ADP
issue-363	152	48	the	the	DET
issue-363	152	49	audits	audits	NOUN
issue-363	152	50	,	,	PUNCT
issue-363	152	51	to	to	PART
issue-363	152	52	disseminate	disseminate	VERB
issue-363	152	53	the	the	DET
issue-363	152	54	latest	late	ADJ
issue-363	152	55	developments	development	NOUN
issue-363	152	56	in	in	ADP
issue-363	152	57	auditing	auditing	NOUN
issue-363	152	58	and	and	CCONJ
issue-363	152	59	other	other	ADJ
issue-363	152	60	applicable	applicable	ADJ
issue-363	152	61	professional	professional	ADJ
issue-363	152	62	standards	standard	NOUN
issue-363	152	63	and	and	CCONJ
issue-363	152	64	best	good	ADJ
issue-363	152	65	practices	practice	NOUN
issue-363	152	66	.	.	PUNCT
issue-363	153	1	intosai	intosai	ADJ
issue-363	153	2	recognizes	recognize	VERB
issue-363	153	3	that	that	SCONJ
issue-363	153	4	its	its	PRON
issue-363	153	5	strength	strength	NOUN
issue-363	153	6	lies	lie	VERB
issue-363	153	7	in	in	ADP
issue-363	153	8	cooperation	cooperation	NOUN
issue-363	153	9	,	,	PUNCT
issue-363	153	10	experiences	experience	NOUN
issue-363	153	11	,	,	PUNCT
issue-363	153	12	special	special	ADJ
issue-363	153	13	capacities	capacity	NOUN
issue-363	153	14	and	and	CCONJ
issue-363	153	15	knowledge	knowledge	NOUN
issue-363	153	16	deriving	derive	VERB
issue-363	153	17	from	from	ADP
issue-363	153	18	the	the	DET
issue-363	153	19	cultural	cultural	ADJ
issue-363	153	20	,	,	PUNCT
issue-363	153	21	social	social	ADJ
issue-363	153	22	,	,	PUNCT
issue-363	153	23	economic	economic	ADJ
issue-363	153	24	,	,	PUNCT
issue-363	153	25	and	and	CCONJ
issue-363	153	26	governmental	governmental	ADJ
issue-363	153	27	diversity	diversity	NOUN
issue-363	153	28	of	of	ADP
issue-363	153	29	its	its	PRON
issue-363	153	30	global	global	ADJ
issue-363	153	31	membership	membership	NOUN
issue-363	153	32	.	.	PUNCT
issue-363	154	1	at	at	ADP
issue-363	154	2	present	present	ADJ
issue-363	154	3	,	,	PUNCT
issue-363	154	4	intosai	intosai	PROPN
issue-363	154	5	has	have	VERB
issue-363	154	6	194	194	NUM
issue-363	154	7	full	full	ADJ
issue-363	154	8	members	member	NOUN
issue-363	154	9	,	,	PUNCT
issue-363	154	10	5	5	NUM
issue-363	154	11	associate	associate	NOUN
issue-363	154	12	members	member	NOUN
issue-363	154	13	and	and	CCONJ
issue-363	154	14	1	1	NUM
issue-363	154	15	affiliate	affiliate	NOUN
issue-363	154	16	member	member	NOUN
issue-363	154	17	(	(	PUNCT
issue-363	154	18	the	the	DET
issue-363	154	19	lima	lima	PROPN
issue-363	154	20	declaration	declaration	NOUN
issue-363	154	21	,	,	PUNCT
issue-363	154	22	1977	1977	NUM
issue-363	154	23	]	]	PUNCT
issue-363	154	24	.	.	PUNCT
issue-363	155	1	meeting	meet	VERB
issue-363	155	2	in	in	ADP
issue-363	155	3	the	the	DET
issue-363	155	4	united	united	PROPN
issue-363	155	5	arab	arab	PROPN
issue-363	155	6	emirates	emirates	PROPN
issue-363	155	7	in	in	ADP
issue-363	155	8	december	december	PROPN
issue-363	155	9	2016	2016	NUM
issue-363	155	10	at	at	ADP
issue-363	155	11	its	its	PRON
issue-363	155	12	congress	congress	PROPN
issue-363	155	13	(	(	PUNCT
issue-363	155	14	xxii	xxii	PROPN
issue-363	155	15	incosai	incosai	PROPN
issue-363	155	16	)	)	PUNCT
issue-363	155	17	,	,	PUNCT
issue-363	155	18	the	the	DET
issue-363	155	19	international	international	ADJ
issue-363	155	20	organisation	organisation	NOUN
issue-363	155	21	of	of	ADP
issue-363	155	22	supreme	supreme	PROPN
issue-363	155	23	audit	audit	PROPN
issue-363	155	24	institutions	institution	NOUN
issue-363	155	25	(	(	PUNCT
issue-363	155	26	intosai	intosai	PROPN
issue-363	155	27	)	)	PUNCT
issue-363	155	28	agreed	agree	VERB
issue-363	155	29	the	the	DET
issue-363	155	30	abu	abu	PROPN
issue-363	155	31	dhabi	dhabi	PROPN
issue-363	155	32	declaration	declaration	PROPN
issue-363	155	33	.	.	PUNCT
issue-363	156	1	the	the	DET
issue-363	156	2	xxii	xxii	PROPN
issue-363	156	3	incosai	incosai	PROPN
issue-363	156	4	builds	build	VERB
issue-363	156	5	on	on	ADP
issue-363	156	6	intosai	intosai	PROPN
issue-363	156	7	’s	’s	PART
issue-363	156	8	past	past	ADJ
issue-363	156	9	achievements	achievement	NOUN
issue-363	156	10	and	and	CCONJ
issue-363	156	11	initiatives	initiative	NOUN
issue-363	156	12	,	,	PUNCT
issue-363	156	13	which	which	PRON
issue-363	156	14	aim	aim	VERB
issue-363	156	15	at	at	ADP
issue-363	156	16	enabling	enable	VERB
issue-363	156	17	sais	sais	PROPN
issue-363	156	18	to	to	PART
issue-363	156	19	help	help	VERB
issue-363	156	20	their	their	PRON
issue-363	156	21	respective	respective	ADJ
issue-363	156	22	governments	government	NOUN
issue-363	156	23	to	to	PART
issue-363	156	24	improve	improve	VERB
issue-363	156	25	performance	performance	NOUN
issue-363	156	26	,	,	PUNCT
issue-363	156	27	enhance	enhance	VERB
issue-363	156	28	transparency	transparency	NOUN
issue-363	156	29	,	,	PUNCT
issue-363	156	30	ensure	ensure	VERB
issue-363	156	31	accountability	accountability	NOUN
issue-363	156	32	and	and	CCONJ
issue-363	156	33	fight	fight	VERB
issue-363	156	34	corruption	corruption	NOUN
issue-363	156	35	.	.	PUNCT
issue-363	157	1	the	the	DET
issue-363	157	2	declaration	declaration	NOUN
issue-363	157	3	sets	set	VERB
issue-363	157	4	out	out	ADP
issue-363	157	5	the	the	DET
issue-363	157	6	key	key	ADJ
issue-363	157	7	outcomes	outcome	NOUN
issue-363	157	8	of	of	ADP
issue-363	157	9	the	the	DET
issue-363	157	10	congress	congress	PROPN
issue-363	157	11	and	and	CCONJ
issue-363	157	12	how	how	SCONJ
issue-363	157	13	they	they	PRON
issue-363	157	14	will	will	AUX
issue-363	157	15	guide	guide	VERB
issue-363	157	16	intosai	intosai	ADJ
issue-363	157	17	in	in	ADP
issue-363	157	18	the	the	DET
issue-363	157	19	years	year	NOUN
issue-363	157	20	to	to	PART
issue-363	157	21	come	come	VERB
issue-363	157	22	.	.	PUNCT
issue-363	158	1	the	the	DET
issue-363	158	2	abu	abu	PROPN
issue-363	158	3	dhabi	dhabi	PROPN
issue-363	158	4	declaration	declaration	NOUN
issue-363	158	5	was	be	AUX
issue-363	158	6	developed	develop	VERB
issue-363	158	7	within	within	ADP
issue-363	158	8	the	the	DET
issue-363	158	9	following	follow	VERB
issue-363	158	10	context	context	NOUN
issue-363	158	11	:	:	PUNCT
issue-363	158	12	firstly	firstly	ADV
issue-363	158	13	,	,	PUNCT
issue-363	158	14	intosai	intosai	VERB
issue-363	158	15	’s	’s	PART
issue-363	158	16	comprehensive	comprehensive	ADJ
issue-363	158	17	strategic	strategic	ADJ
issue-363	158	18	planning	planning	NOUN
issue-363	158	19	process	process	NOUN
issue-363	158	20	,	,	PUNCT
issue-363	158	21	which	which	PRON
issue-363	158	22	resulted	result	VERB
issue-363	158	23	in	in	ADP
issue-363	158	24	a	a	DET
issue-363	158	25	new	new	ADJ
issue-363	158	26	strategic	strategic	ADJ
issue-363	158	27	plan	plan	NOUN
issue-363	158	28	for	for	ADP
issue-363	158	29	2017‒2022	2017‒2022	NUM
issue-363	158	30	,	,	PUNCT
issue-363	158	31	aiming	aim	VERB
issue-363	158	32	to	to	PART
issue-363	158	33	increase	increase	VERB
issue-363	158	34	the	the	DET
issue-363	158	35	contribution	contribution	NOUN
issue-363	158	36	sais	sais	NOUN
issue-363	158	37	make	make	VERB
issue-363	158	38	to	to	ADP
issue-363	158	39	improving	improve	VERB
issue-363	158	40	accountability	accountability	NOUN
issue-363	158	41	and	and	CCONJ
issue-363	158	42	transparency	transparency	NOUN
issue-363	158	43	in	in	ADP
issue-363	158	44	public	public	ADJ
issue-363	158	45	management	management	NOUN
issue-363	158	46	around	around	ADP
issue-363	158	47	the	the	DET
issue-363	158	48	globe	globe	NOUN
issue-363	158	49	;	;	PUNCT
issue-363	158	50	secondly	secondly	ADV
issue-363	158	51	,	,	PUNCT
issue-363	158	52	intosai	intosai	VERB
issue-363	158	53	’s	’s	PART
issue-363	158	54	revision	revision	NOUN
issue-363	158	55	of	of	ADP
issue-363	158	56	the	the	DET
issue-363	158	57	statutes	statute	NOUN
issue-363	158	58	to	to	PART
issue-363	158	59	align	align	VERB
issue-363	158	60	them	they	PRON
issue-363	158	61	more	more	ADV
issue-363	158	62	closely	closely	ADV
issue-363	158	63	with	with	ADP
issue-363	158	64	the	the	DET
issue-363	158	65	current	current	ADJ
issue-363	158	66	structure	structure	NOUN
issue-363	158	67	,	,	PUNCT
issue-363	158	68	strategy	strategy	NOUN
issue-363	158	69	,	,	PUNCT
issue-363	158	70	and	and	CCONJ
issue-363	158	71	objectives	objective	NOUN
issue-363	158	72	in	in	ADP
issue-363	158	73	order	order	NOUN
issue-363	158	74	to	to	PART
issue-363	158	75	help	help	VERB
issue-363	158	76	it	it	PRON
issue-363	158	77	better	well	ADV
issue-363	158	78	meet	meet	VERB
issue-363	158	79	the	the	DET
issue-363	158	80	needs	need	NOUN
issue-363	158	81	of	of	ADP
issue-363	158	82	its	its	PRON
issue-363	158	83	members	member	NOUN
issue-363	158	84	and	and	CCONJ
issue-363	158	85	stakeholders	stakeholder	NOUN
issue-363	158	86	;	;	PUNCT
issue-363	158	87	thirdly	thirdly	ADV
issue-363	158	88	,	,	PUNCT
issue-363	158	89	the	the	DET
issue-363	158	90	endorsement	endorsement	NOUN
issue-363	158	91	by	by	ADP
issue-363	158	92	the	the	DET
issue-363	158	93	un	un	PROPN
issue-363	158	94	of	of	ADP
issue-363	158	95	the	the	DET
issue-363	158	96	17	17	NUM
issue-363	158	97	sustainable	sustainable	ADJ
issue-363	158	98	development	development	NOUN
issue-363	158	99	goals	goal	NOUN
issue-363	158	100	(	(	PUNCT
issue-363	158	101	sdgs	sdgs	ADJ
issue-363	158	102	)	)	PUNCT
issue-363	158	103	at	at	ADP
issue-363	158	104	the	the	DET
issue-363	158	105	heart	heart	NOUN
issue-363	158	106	of	of	ADP
issue-363	158	107	the	the	DET
issue-363	158	108	2030	2030	NUM
issue-363	158	109	agenda	agenda	NOUN
issue-363	158	110	for	for	ADP
issue-363	158	111	sustainable	sustainable	ADJ
issue-363	158	112	development	development	NOUN
issue-363	158	113	,	,	PUNCT
issue-363	158	114	which	which	PRON
issue-363	158	115	are	be	AUX
issue-363	158	116	in	in	ADP
issue-363	158	117	forces	force	NOUN
issue-363	158	118	the	the	DET
issue-363	158	119	need	need	NOUN
issue-363	158	120	and	and	CCONJ
issue-363	158	121	demand	demand	NOUN
issue-363	158	122	for	for	ADP
issue-363	158	123	effective	effective	ADJ
issue-363	158	124	public	public	ADJ
issue-363	158	125	audit	audit	NOUN
issue-363	158	126	and	and	CCONJ
issue-363	158	127	scrutiny	scrutiny	NOUN
issue-363	158	128	and	and	CCONJ
issue-363	158	129	the	the	DET
issue-363	158	130	action	action	NOUN
issue-363	158	131	already	already	ADV
issue-363	158	132	taken	take	VERB
issue-363	158	133	by	by	ADP
issue-363	158	134	intosai	intosai	ADJ
issue-363	158	135	entities	entity	NOUN
issue-363	158	136	relating	relate	VERB
issue-363	158	137	to	to	ADP
issue-363	158	138	auditing	audit	VERB
issue-363	158	139	the	the	DET
issue-363	158	140	implementation	implementation	NOUN
issue-363	158	141	of	of	ADP
issue-363	158	142	the	the	DET
issue-363	158	143	sdgs	sdgs	NOUN
issue-363	158	144	;	;	PUNCT
issue-363	158	145	fourthly	fourthly	ADV
issue-363	158	146	,	,	PUNCT
issue-363	158	147	the	the	DET
issue-363	158	148	establishment	establishment	NOUN
issue-363	158	149	by	by	ADP
issue-363	158	150	the	the	DET
issue-363	158	151	knowledge	knowledge	NOUN
issue-363	158	152	sharing	sharing	PROPN
issue-363	158	153	committee	committee	NOUN
issue-363	158	154	of	of	ADP
issue-363	158	155	a	a	DET
issue-363	158	156	community	community	NOUN
issue-363	158	157	portal	portal	NOUN
issue-363	158	158	to	to	PART
issue-363	158	159	facilitate	facilitate	VERB
issue-363	158	160	the	the	DET
issue-363	158	161	sharing	sharing	NOUN
issue-363	158	162	of	of	ADP
issue-363	158	163	knowledge	knowledge	NOUN
issue-363	158	164	;	;	PUNCT
issue-363	158	165	and	and	CCONJ
issue-363	158	166	finally	finally	ADV
issue-363	158	167	,	,	PUNCT
issue-363	158	168	the	the	DET
issue-363	158	169	adoption	adoption	NOUN
issue-363	158	170	by	by	ADP
issue-363	158	171	intosai	intosai	PROPN
issue-363	158	172	of	of	ADP
issue-363	158	173	the	the	DET
issue-363	158	174	new	new	ADJ
issue-363	158	175	framework	framework	NOUN
issue-363	158	176	for	for	ADP
issue-363	158	177	professional	professional	ADJ
issue-363	158	178	pronouncements	pronouncement	NOUN
issue-363	158	179	as	as	ADP
issue-363	158	180	a	a	DET
issue-363	158	181	part	part	NOUN
issue-363	158	182	of	of	ADP
issue-363	158	183	the	the	DET
issue-363	158	184	ongoing	ongoing	ADJ
issue-363	158	185	efforts	effort	NOUN
issue-363	158	186	to	to	PART
issue-363	158	187	improve	improve	VERB
issue-363	158	188	intosai	intosai	PROPN
issue-363	158	189	’s	’s	PART
issue-363	158	190	standards	standard	NOUN
issue-363	158	191	and	and	CCONJ
issue-363	158	192	standard	standard	ADJ
issue-363	158	193	-	-	PUNCT
issue-363	158	194	setting	set	VERB
issue-363	158	195	process	process	NOUN
issue-363	158	196	,	,	PUNCT
issue-363	158	197	as	as	ADV
issue-363	158	198	well	well	ADV
issue-363	158	199	as	as	ADP
issue-363	158	200	all	all	DET
issue-363	158	201	the	the	DET
issue-363	158	202	issais	issais	NOUN
issue-363	158	203	and	and	CCONJ
issue-363	158	204	other	other	ADJ
issue-363	158	205	intosai	intosai	ADJ
issue-363	158	206	professional	professional	ADJ
issue-363	158	207	pronouncements	pronouncement	NOUN
issue-363	158	208	endorsed	endorse	VERB
issue-363	158	209	to	to	ADP
issue-363	158	210	date	date	NOUN
issue-363	158	211	.	.	PUNCT
issue-363	159	1	founding	found	VERB
issue-363	159	2	principles	principle	NOUN
issue-363	159	3	of	of	ADP
issue-363	159	4	public	public	ADJ
issue-363	159	5	sector	sector	NOUN
issue-363	159	6	auditing	auditing	NOUN
issue-363	159	7	refer	refer	NOUN
issue-363	159	8	to	to	ADP
issue-363	159	9	the	the	DET
issue-363	159	10	following	following	NOUN
issue-363	159	11	:	:	PUNCT
issue-363	159	12	‒	‒	X
issue-363	159	13	purpose	purpose	NOUN
issue-363	159	14	and	and	CCONJ
issue-363	159	15	types	type	NOUN
issue-363	159	16	of	of	ADP
issue-363	159	17	audits	audits	NOUN
issue-363	159	18	;	;	PUNCT
issue-363	159	19	‒	‒	X
issue-363	159	20	independence	independence	NOUN
issue-363	159	21	of	of	ADP
issue-363	159	22	sais	sais	PROPN
issue-363	159	23	and	and	CCONJ
issue-363	159	24	its	its	PRON
issue-363	159	25	members	member	NOUN
issue-363	159	26	;	;	PUNCT
issue-363	159	27	‒	‒	X
issue-363	159	28	relationship	relationship	NOUN
issue-363	159	29	to	to	ADP
issue-363	159	30	parliament	parliament	NOUN
issue-363	159	31	,	,	PUNCT
issue-363	159	32	government	government	NOUN
issue-363	159	33	,	,	PUNCT
issue-363	159	34	and	and	CCONJ
issue-363	159	35	administration	administration	NOUN
issue-363	159	36	;	;	PUNCT
issue-363	159	37	‒	‒	X
issue-363	159	38	powers	power	NOUN
issue-363	159	39	of	of	ADP
issue-363	159	40	sais	sais	PROPN
issue-363	159	41	;	;	PUNCT
issue-363	159	42	‒	‒	ADP
issue-363	159	43	audit	audit	NOUN
issue-363	159	44	methods	method	NOUN
issue-363	159	45	,	,	PUNCT
issue-363	159	46	audit	audit	NOUN
issue-363	159	47	staff	staff	NOUN
issue-363	159	48	,	,	PUNCT
issue-363	159	49	international	international	ADJ
issue-363	159	50	exchange	exchange	NOUN
issue-363	159	51	of	of	ADP
issue-363	159	52	experiences	experience	NOUN
issue-363	159	53	;	;	PUNCT
issue-363	159	54	‒	‒	X
issue-363	159	55	reporting	reporting	NOUN
issue-363	159	56	;	;	PUNCT
issue-363	159	57	‒	‒	NUM
issue-363	159	58	audit	audit	NOUN
issue-363	159	59	powers	power	NOUN
issue-363	159	60	of	of	ADP
issue-363	159	61	sais	sais	X
issue-363	159	62	(	(	PUNCT
issue-363	159	63	the	the	DET
issue-363	159	64	abu	abu	PROPN
issue-363	159	65	dhabi	dhabi	PROPN
issue-363	159	66	declaration	declaration	PROPN
issue-363	159	67	,	,	PUNCT
issue-363	159	68	2016	2016	NUM
issue-363	159	69	)	)	PUNCT
issue-363	159	70	.	.	PUNCT
issue-363	160	1	the	the	DET
issue-363	160	2	declaration	declaration	NOUN
issue-363	160	3	contains	contain	VERB
issue-363	160	4	a	a	DET
issue-363	160	5	comprehensive	comprehensive	ADJ
issue-363	160	6	list	list	NOUN
issue-363	160	7	of	of	ADP
issue-363	160	8	all	all	DET
issue-363	160	9	goals	goal	NOUN
issue-363	160	10	and	and	CCONJ
issue-363	160	11	issues	issue	NOUN
issue-363	160	12	relating	relate	VERB
issue-363	160	13	to	to	ADP
issue-363	160	14	government	government	NOUN
issue-363	160	15	auditing	auditing	NOUN
issue-363	160	16	,	,	PUNCT
issue-363	160	17	while	while	SCONJ
issue-363	160	18	simultaneously	simultaneously	ADV
issue-363	160	19	remaining	remain	VERB
issue-363	160	20	remarkably	remarkably	ADV
issue-363	160	21	significant	significant	ADJ
issue-363	160	22	and	and	CCONJ
issue-363	160	23	concise	concise	ADJ
issue-363	160	24	,	,	PUNCT
issue-363	160	25	making	make	VERB
issue-363	160	26	it	it	PRON
issue-363	160	27	easy	easy	ADJ
issue-363	160	28	to	to	PART
issue-363	160	29	use	use	VERB
issue-363	160	30	with	with	ADP
issue-363	160	31	its	its	PRON
issue-363	160	32	clear	clear	ADJ
issue-363	160	33	language	language	NOUN
issue-363	160	34	ensuring	ensure	VERB
issue-363	160	35	that	that	SCONJ
issue-363	160	36	focus	focus	NOUN
issue-363	160	37	does	do	AUX
issue-363	160	38	not	not	PART
issue-363	160	39	wander	wander	VERB
issue-363	160	40	away	away	ADV
issue-363	160	41	from	from	ADP
issue-363	160	42	the	the	DET
issue-363	160	43	main	main	ADJ
issue-363	160	44	elements	element	NOUN
issue-363	160	45	.	.	PUNCT
issue-363	161	1	the	the	DET
issue-363	161	2	chief	chief	ADJ
issue-363	161	3	aim	aim	NOUN
issue-363	161	4	is	be	AUX
issue-363	161	5	to	to	PART
issue-363	161	6	call	call	VERB
issue-363	161	7	for	for	ADP
issue-363	161	8	independent	independent	ADJ
issue-363	161	9	government	government	NOUN
issue-363	161	10	auditing	auditing	NOUN
issue-363	161	11	.	.	PUNCT
issue-363	162	1	a	a	DET
issue-363	162	2	supreme	supreme	ADJ
issue-363	162	3	audit	audit	NOUN
issue-363	162	4	institution	institution	NOUN
issue-363	162	5	,	,	PUNCT
issue-363	162	6	which	which	PRON
issue-363	162	7	can	can	AUX
issue-363	162	8	not	not	PART
issue-363	162	9	live	live	VERB
issue-363	162	10	up	up	ADP
issue-363	162	11	to	to	ADP
issue-363	162	12	this	this	DET
issue-363	162	13	demand	demand	NOUN
issue-363	162	14	,	,	PUNCT
issue-363	162	15	does	do	AUX
issue-363	162	16	not	not	PART
issue-363	162	17	come	come	VERB
issue-363	162	18	up	up	ADP
issue-363	162	19	to	to	ADP
issue-363	162	20	standard	standard	NOUN
issue-363	162	21	.	.	PUNCT
issue-363	163	1	rule	rule	NOUN
issue-363	163	2	of	of	ADP
issue-363	163	3	law	law	NOUN
issue-363	163	4	and	and	CCONJ
issue-363	163	5	democracy	democracy	NOUN
issue-363	163	6	are	be	AUX
issue-363	163	7	essential	essential	ADJ
issue-363	163	8	premises	premise	NOUN
issue-363	163	9	for	for	ADP
issue-363	163	10	really	really	ADV
issue-363	163	11	independent	independent	ADJ
issue-363	163	12	government	government	NOUN
issue-363	163	13	auditing	auditing	NOUN
issue-363	163	14	and	and	CCONJ
issue-363	163	15	are	be	AUX
issue-363	163	16	the	the	DET
issue-363	163	17	pillars	pillar	NOUN
issue-363	163	18	,	,	PUNCT
issue-363	163	19	on	on	ADP
issue-363	163	20	which	which	PRON
issue-363	163	21	the	the	DET
issue-363	163	22	declaration	declaration	NOUN
issue-363	163	23	of	of	ADP
issue-363	163	24	lima	lima	PROPN
issue-363	163	25	is	be	AUX
issue-363	163	26	founded	found	VERB
issue-363	163	27	.	.	PUNCT
issue-363	164	1	the	the	DET
issue-363	164	2	precepts	precept	NOUN
issue-363	164	3	contained	contain	VERB
issue-363	164	4	in	in	ADP
issue-363	164	5	the	the	DET
issue-363	164	6	declaration	declaration	NOUN
issue-363	164	7	are	be	AUX
issue-363	164	8	timeless	timeless	ADJ
issue-363	164	9	and	and	CCONJ
issue-363	164	10	essential	essential	ADJ
issue-363	164	11	values	value	NOUN
issue-363	164	12	,	,	PUNCT
issue-363	164	13	which	which	PRON
issue-363	164	14	have	have	AUX
issue-363	164	15	maintained	maintain	VERB
issue-363	164	16	their	their	PRON
issue-363	164	17	topicality	topicality	NOUN
issue-363	164	18	since	since	SCONJ
issue-363	164	19	the	the	DET
issue-363	164	20	years	year	NOUN
issue-363	164	21	they	they	PRON
issue-363	164	22	were	be	AUX
issue-363	164	23	first	first	ADV
issue-363	164	24	adopted	adopt	VERB
issue-363	164	25	.	.	PUNCT
issue-363	165	1	baltic	baltic	PROPN
issue-363	165	2	journal	journal	PROPN
issue-363	165	3	of	of	ADP
issue-363	165	4	economic	economic	ADJ
issue-363	165	5	studies	study	NOUN
issue-363	165	6	300	300	NUM
issue-363	165	7	vol	vol	NOUN
issue-363	165	8	.	.	PUNCT
issue-363	166	1	4	4	NUM
issue-363	166	2	,	,	PUNCT
issue-363	166	3	no	no	INTJ
issue-363	166	4	.	.	NOUN
issue-363	166	5	1	1	NUM
issue-363	166	6	,	,	PUNCT
issue-363	166	7	2018	2018	NUM
issue-363	166	8	to	to	PART
issue-363	166	9	sum	sum	VERB
issue-363	166	10	up	up	ADP
issue-363	166	11	,	,	PUNCT
issue-363	166	12	the	the	DET
issue-363	166	13	declaration	declaration	NOUN
issue-363	166	14	points	point	VERB
issue-363	166	15	out	out	ADP
issue-363	166	16	basics	basic	NOUN
issue-363	166	17	for	for	ADP
issue-363	166	18	audits	audits	NOUN
issue-363	166	19	and	and	CCONJ
issue-363	166	20	audit	audit	NOUN
issue-363	166	21	institutions	institution	NOUN
issue-363	166	22	,	,	PUNCT
issue-363	166	23	which	which	PRON
issue-363	166	24	are	be	AUX
issue-363	166	25	necessary	necessary	ADJ
issue-363	166	26	for	for	ADP
issue-363	166	27	achieving	achieve	VERB
issue-363	166	28	independent	independent	ADJ
issue-363	166	29	and	and	CCONJ
issue-363	166	30	objective	objective	ADJ
issue-363	166	31	results	result	NOUN
issue-363	166	32	.	.	PUNCT
issue-363	167	1	the	the	DET
issue-363	167	2	success	success	NOUN
issue-363	167	3	of	of	ADP
issue-363	167	4	the	the	DET
issue-363	167	5	lima	lima	PROPN
issue-363	167	6	declaration	declaration	NOUN
issue-363	167	7	is	be	AUX
issue-363	167	8	above	above	ADP
issue-363	167	9	all	all	PRON
issue-363	167	10	due	due	ADJ
issue-363	167	11	to	to	ADP
issue-363	167	12	the	the	DET
issue-363	167	13	fact	fact	NOUN
issue-363	167	14	that	that	SCONJ
issue-363	167	15	it	it	PRON
issue-363	167	16	contains	contain	VERB
issue-363	167	17	a	a	DET
issue-363	167	18	comprehensive	comprehensive	ADJ
issue-363	167	19	list	list	NOUN
issue-363	167	20	of	of	ADP
issue-363	167	21	all	all	DET
issue-363	167	22	goals	goal	NOUN
issue-363	167	23	and	and	CCONJ
issue-363	167	24	issues	issue	NOUN
issue-363	167	25	relating	relate	VERB
issue-363	167	26	to	to	ADP
issue-363	167	27	government	government	NOUN
issue-363	167	28	auditing	auditing	NOUN
issue-363	167	29	,	,	PUNCT
issue-363	167	30	while	while	SCONJ
issue-363	167	31	simultaneously	simultaneously	ADV
issue-363	167	32	remaining	remain	VERB
issue-363	167	33	remarkably	remarkably	ADV
issue-363	167	34	significant	significant	ADJ
issue-363	167	35	and	and	CCONJ
issue-363	167	36	concise	concise	ADJ
issue-363	167	37	,	,	PUNCT
issue-363	167	38	making	make	VERB
issue-363	167	39	it	it	PRON
issue-363	167	40	easy	easy	ADJ
issue-363	167	41	to	to	PART
issue-363	167	42	use	use	VERB
issue-363	167	43	,	,	PUNCT
issue-363	167	44	with	with	ADP
issue-363	167	45	its	its	PRON
issue-363	167	46	clear	clear	ADJ
issue-363	167	47	language	language	NOUN
issue-363	167	48	ensuring	ensure	VERB
issue-363	167	49	that	that	SCONJ
issue-363	167	50	focus	focus	NOUN
issue-363	167	51	does	do	AUX
issue-363	167	52	not	not	PART
issue-363	167	53	wander	wander	VERB
issue-363	167	54	away	away	ADV
issue-363	167	55	from	from	ADP
issue-363	167	56	the	the	DET
issue-363	167	57	main	main	ADJ
issue-363	167	58	elements	element	NOUN
issue-363	167	59	.	.	PUNCT
issue-363	168	1	the	the	DET
issue-363	168	2	chief	chief	ADJ
issue-363	168	3	aim	aim	NOUN
issue-363	168	4	of	of	ADP
issue-363	168	5	the	the	DET
issue-363	168	6	lima	lima	PROPN
issue-363	168	7	declaration	declaration	NOUN
issue-363	168	8	is	be	AUX
issue-363	168	9	to	to	PART
issue-363	168	10	call	call	VERB
issue-363	168	11	for	for	ADP
issue-363	168	12	independent	independent	ADJ
issue-363	168	13	government	government	NOUN
issue-363	168	14	auditing	auditing	NOUN
issue-363	168	15	.	.	PUNCT
issue-363	169	1	the	the	DET
issue-363	169	2	supreme	supreme	PROPN
issue-363	169	3	audit	audit	PROPN
issue-363	169	4	institution	institution	NOUN
issue-363	169	5	,	,	PUNCT
issue-363	169	6	which	which	PRON
issue-363	169	7	can	can	AUX
issue-363	169	8	not	not	PART
issue-363	169	9	live	live	VERB
issue-363	169	10	up	up	ADP
issue-363	169	11	to	to	ADP
issue-363	169	12	this	this	DET
issue-363	169	13	demand	demand	NOUN
issue-363	169	14	,	,	PUNCT
issue-363	169	15	does	do	AUX
issue-363	169	16	not	not	PART
issue-363	169	17	come	come	VERB
issue-363	169	18	up	up	ADP
issue-363	169	19	to	to	ADP
issue-363	169	20	standard	standard	NOUN
issue-363	169	21	.	.	PUNCT
issue-363	170	1	it	it	PRON
issue-363	170	2	is	be	AUX
issue-363	170	3	not	not	PART
issue-363	170	4	surprising	surprising	ADJ
issue-363	170	5	,	,	PUNCT
issue-363	170	6	therefore	therefore	ADV
issue-363	170	7	,	,	PUNCT
issue-363	170	8	that	that	SCONJ
issue-363	170	9	the	the	DET
issue-363	170	10	issue	issue	NOUN
issue-363	170	11	of	of	ADP
issue-363	170	12	the	the	DET
issue-363	170	13	independence	independence	NOUN
issue-363	170	14	of	of	ADP
issue-363	170	15	supreme	supreme	ADJ
issue-363	170	16	audit	audit	NOUN
issue-363	170	17	institutions	institution	NOUN
issue-363	170	18	continues	continue	VERB
issue-363	170	19	to	to	PART
issue-363	170	20	be	be	AUX
issue-363	170	21	a	a	DET
issue-363	170	22	theme	theme	NOUN
issue-363	170	23	repeatedly	repeatedly	ADV
issue-363	170	24	discussed	discuss	VERB
issue-363	170	25	within	within	ADP
issue-363	170	26	the	the	DET
issue-363	170	27	intosai	intosai	ADJ
issue-363	170	28	community	community	NOUN
issue-363	170	29	.	.	PUNCT
issue-363	171	1	however	however	ADV
issue-363	171	2	,	,	PUNCT
issue-363	171	3	the	the	DET
issue-363	171	4	demands	demand	NOUN
issue-363	171	5	of	of	ADP
issue-363	171	6	the	the	DET
issue-363	171	7	lima	lima	PROPN
issue-363	171	8	declaration	declaration	NOUN
issue-363	171	9	are	be	AUX
issue-363	171	10	not	not	PART
issue-363	171	11	satisfied	satisfied	ADJ
issue-363	171	12	by	by	ADP
issue-363	171	13	sai	sai	X
issue-363	171	14	just	just	ADV
issue-363	171	15	achieving	achieve	VERB
issue-363	171	16	independence	independence	NOUN
issue-363	171	17	;	;	PUNCT
issue-363	171	18	this	this	DET
issue-363	171	19	independence	independence	NOUN
issue-363	171	20	is	be	AUX
issue-363	171	21	also	also	ADV
issue-363	171	22	required	require	VERB
issue-363	171	23	to	to	PART
issue-363	171	24	be	be	AUX
issue-363	171	25	anchored	anchor	VERB
issue-363	171	26	in	in	ADP
issue-363	171	27	the	the	DET
issue-363	171	28	legislation	legislation	NOUN
issue-363	171	29	.	.	PUNCT
issue-363	172	1	for	for	ADP
issue-363	172	2	this	this	PRON
issue-363	172	3	,	,	PUNCT
issue-363	172	4	however	however	ADV
issue-363	172	5	,	,	PUNCT
issue-363	172	6	well	well	ADV
issue-363	172	7	-	-	PUNCT
issue-363	172	8	functioning	function	VERB
issue-363	172	9	institutions	institution	NOUN
issue-363	172	10	of	of	ADP
issue-363	172	11	legal	legal	ADJ
issue-363	172	12	security	security	NOUN
issue-363	172	13	must	must	AUX
issue-363	172	14	exist	exist	VERB
issue-363	172	15	,	,	PUNCT
issue-363	172	16	and	and	CCONJ
issue-363	172	17	these	these	PRON
issue-363	172	18	are	be	AUX
issue-363	172	19	only	only	ADV
issue-363	172	20	to	to	PART
issue-363	172	21	be	be	AUX
issue-363	172	22	found	find	VERB
issue-363	172	23	in	in	ADP
issue-363	172	24	a	a	DET
issue-363	172	25	democracy	democracy	NOUN
issue-363	172	26	based	base	VERB
issue-363	172	27	on	on	ADP
issue-363	172	28	the	the	DET
issue-363	172	29	rule	rule	NOUN
issue-363	172	30	of	of	ADP
issue-363	172	31	law	law	NOUN
issue-363	172	32	.	.	PUNCT
issue-363	173	1	rule	rule	NOUN
issue-363	173	2	of	of	ADP
issue-363	173	3	law	law	NOUN
issue-363	173	4	and	and	CCONJ
issue-363	173	5	democracy	democracy	NOUN
issue-363	173	6	are	be	AUX
issue-363	173	7	,	,	PUNCT
issue-363	173	8	therefore	therefore	ADV
issue-363	173	9	,	,	PUNCT
issue-363	173	10	essential	essential	ADJ
issue-363	173	11	premises	premise	NOUN
issue-363	173	12	for	for	ADP
issue-363	173	13	really	really	ADV
issue-363	173	14	independent	independent	ADJ
issue-363	173	15	government	government	NOUN
issue-363	173	16	auditing	auditing	NOUN
issue-363	173	17	and	and	CCONJ
issue-363	173	18	are	be	AUX
issue-363	173	19	the	the	DET
issue-363	173	20	pillars	pillar	NOUN
issue-363	173	21	,	,	PUNCT
issue-363	173	22	on	on	ADP
issue-363	173	23	which	which	PRON
issue-363	173	24	the	the	DET
issue-363	173	25	declaration	declaration	NOUN
issue-363	173	26	of	of	ADP
issue-363	173	27	lima	lima	PROPN
issue-363	173	28	is	be	AUX
issue-363	173	29	founded	found	VERB
issue-363	173	30	.	.	PUNCT
issue-363	174	1	the	the	DET
issue-363	174	2	traditional	traditional	ADJ
issue-363	174	3	task	task	NOUN
issue-363	174	4	of	of	ADP
issue-363	174	5	supreme	supreme	ADJ
issue-363	174	6	audit	audit	NOUN
issue-363	174	7	institutions	institution	NOUN
issue-363	174	8	is	be	AUX
issue-363	174	9	to	to	PART
issue-363	174	10	audit	audit	VERB
issue-363	174	11	the	the	DET
issue-363	174	12	legality	legality	NOUN
issue-363	174	13	and	and	CCONJ
issue-363	174	14	regularity	regularity	NOUN
issue-363	174	15	of	of	ADP
issue-363	174	16	financial	financial	ADJ
issue-363	174	17	management	management	NOUN
issue-363	174	18	and	and	CCONJ
issue-363	174	19	of	of	ADP
issue-363	174	20	accounting	accounting	NOUN
issue-363	174	21	.	.	PUNCT
issue-363	175	1	in	in	ADP
issue-363	175	2	addition	addition	NOUN
issue-363	175	3	to	to	ADP
issue-363	175	4	this	this	DET
issue-363	175	5	type	type	NOUN
issue-363	175	6	of	of	ADP
issue-363	175	7	audit	audit	NOUN
issue-363	175	8	,	,	PUNCT
issue-363	175	9	which	which	PRON
issue-363	175	10	retains	retain	VERB
issue-363	175	11	its	its	PRON
issue-363	175	12	significance	significance	NOUN
issue-363	175	13	,	,	PUNCT
issue-363	175	14	there	there	PRON
issue-363	175	15	is	be	VERB
issue-363	175	16	another	another	DET
issue-363	175	17	equally	equally	ADV
issue-363	175	18	important	important	ADJ
issue-363	175	19	type	type	NOUN
issue-363	175	20	of	of	ADP
issue-363	175	21	audit	audit	NOUN
issue-363	175	22	–	–	PUNCT
issue-363	175	23	performance	performance	NOUN
issue-363	175	24	audit	audit	NOUN
issue-363	175	25	,	,	PUNCT
issue-363	175	26	which	which	PRON
issue-363	175	27	is	be	AUX
issue-363	175	28	oriented	orient	VERB
issue-363	175	29	towards	towards	ADP
issue-363	175	30	examining	examine	VERB
issue-363	175	31	the	the	DET
issue-363	175	32	performance	performance	NOUN
issue-363	175	33	,	,	PUNCT
issue-363	175	34	economy	economy	NOUN
issue-363	175	35	,	,	PUNCT
issue-363	175	36	efficiency	efficiency	NOUN
issue-363	175	37	and	and	CCONJ
issue-363	175	38	effectiveness	effectiveness	NOUN
issue-363	175	39	of	of	ADP
issue-363	175	40	public	public	ADJ
issue-363	175	41	administration	administration	NOUN
issue-363	175	42	.	.	PUNCT
issue-363	176	1	performance	performance	NOUN
issue-363	176	2	audit	audit	NOUN
issue-363	176	3	covers	cover	VERB
issue-363	176	4	not	not	PART
issue-363	176	5	only	only	ADV
issue-363	176	6	specific	specific	ADJ
issue-363	176	7	financial	financial	ADJ
issue-363	176	8	operations	operation	NOUN
issue-363	176	9	but	but	CCONJ
issue-363	176	10	the	the	DET
issue-363	176	11	full	full	ADJ
issue-363	176	12	range	range	NOUN
issue-363	176	13	of	of	ADP
issue-363	176	14	government	government	NOUN
issue-363	176	15	activity	activity	NOUN
issue-363	176	16	including	include	VERB
issue-363	176	17	both	both	CCONJ
issue-363	176	18	organisational	organisational	ADJ
issue-363	176	19	and	and	CCONJ
issue-363	176	20	administrative	administrative	ADJ
issue-363	176	21	systems	system	NOUN
issue-363	176	22	.	.	PUNCT
issue-363	177	1	the	the	DET
issue-363	177	2	supreme	supreme	PROPN
issue-363	177	3	audit	audit	PROPN
issue-363	177	4	institution	institution	NOUN
issue-363	177	5	’s	’s	PART
issue-363	177	6	audit	audit	NOUN
issue-363	177	7	objectives	objective	NOUN
issue-363	177	8	‒	‒	ADP
issue-363	177	9	legality	legality	NOUN
issue-363	177	10	,	,	PUNCT
issue-363	177	11	regularity	regularity	NOUN
issue-363	177	12	,	,	PUNCT
issue-363	177	13	economy	economy	NOUN
issue-363	177	14	,	,	PUNCT
issue-363	177	15	efficiency	efficiency	NOUN
issue-363	177	16	and	and	CCONJ
issue-363	177	17	effectiveness	effectiveness	NOUN
issue-363	177	18	of	of	ADP
issue-363	177	19	financial	financial	ADJ
issue-363	177	20	management	management	NOUN
issue-363	177	21	‒	‒	NOUN
issue-363	177	22	basically	basically	ADV
issue-363	177	23	are	be	AUX
issue-363	177	24	of	of	ADP
issue-363	177	25	equal	equal	ADJ
issue-363	177	26	importance	importance	NOUN
issue-363	177	27	.	.	PUNCT
issue-363	178	1	however	however	ADV
issue-363	178	2	,	,	PUNCT
issue-363	178	3	it	it	PRON
issue-363	178	4	is	be	AUX
issue-363	178	5	for	for	SCONJ
issue-363	178	6	each	each	DET
issue-363	178	7	supreme	supreme	ADJ
issue-363	178	8	audit	audit	PROPN
issue-363	178	9	institution	institution	NOUN
issue-363	178	10	to	to	PART
issue-363	178	11	determine	determine	VERB
issue-363	178	12	its	its	PRON
issue-363	178	13	priorities	priority	NOUN
issue-363	178	14	on	on	ADP
issue-363	178	15	a	a	DET
issue-363	178	16	case	case	NOUN
issue-363	178	17	-	-	PUNCT
issue-363	178	18	by	by	ADP
issue-363	178	19	-	-	PUNCT
issue-363	178	20	case	case	NOUN
issue-363	178	21	basis	basis	NOUN
issue-363	178	22	(	(	PUNCT
issue-363	178	23	the	the	DET
issue-363	178	24	lima	lima	PROPN
issue-363	178	25	declaration	declaration	NOUN
issue-363	178	26	,	,	PUNCT
issue-363	178	27	1977	1977	NUM
issue-363	178	28	)	)	PUNCT
issue-363	178	29	.	.	PUNCT
issue-363	179	1	considering	consider	VERB
issue-363	179	2	the	the	DET
issue-363	179	3	principles	principle	NOUN
issue-363	179	4	of	of	ADP
issue-363	179	5	state	state	NOUN
issue-363	179	6	financial	financial	ADJ
issue-363	179	7	control	control	NOUN
issue-363	179	8	some	some	DET
issue-363	179	9	authors	author	NOUN
issue-363	179	10	hanker	hanker	VERB
issue-363	179	11	that	that	SCONJ
issue-363	179	12	:	:	PUNCT
issue-363	179	13	“	"	PUNCT
issue-363	179	14	appeal	appeal	VERB
issue-363	179	15	to	to	PART
issue-363	179	16	experience	experience	VERB
issue-363	179	17	the	the	DET
issue-363	179	18	world	world	NOUN
issue-363	179	19	community	community	NOUN
issue-363	179	20	has	have	AUX
issue-363	179	21	developed	develop	VERB
issue-363	179	22	the	the	DET
issue-363	179	23	main	main	ADJ
issue-363	179	24	principles	principle	NOUN
issue-363	179	25	of	of	ADP
issue-363	179	26	state	state	NOUN
issue-363	179	27	financial	financial	ADJ
issue-363	179	28	control	control	NOUN
issue-363	179	29	,	,	PUNCT
issue-363	179	30	the	the	DET
issue-363	179	31	realization	realization	NOUN
issue-363	179	32	of	of	ADP
issue-363	179	33	which	which	PRON
issue-363	179	34	every	every	DET
issue-363	179	35	modern	modern	ADJ
issue-363	179	36	civilized	civilized	ADJ
issue-363	179	37	hanker	hanker	NOUN
issue-363	179	38	.	.	PUNCT
issue-363	180	1	these	these	DET
issue-363	180	2	principles	principle	NOUN
issue-363	180	3	are	be	AUX
issue-363	180	4	in	in	ADP
issue-363	180	5	the	the	DET
issue-363	180	6	lima	lima	PROPN
issue-363	180	7	declaration	declaration	NOUN
issue-363	180	8	(	(	PUNCT
issue-363	180	9	supreme	supreme	ADJ
issue-363	180	10	audit	audit	NOUN
issue-363	180	11	institutions	institution	NOUN
issue-363	180	12	):	):	PUNCT
issue-363	180	13	objectivity	objectivity	NOUN
issue-363	180	14	principle	principle	NOUN
issue-363	180	15	,	,	PUNCT
issue-363	180	16	independence	independence	NOUN
issue-363	180	17	principle	principle	NOUN
issue-363	180	18	,	,	PUNCT
issue-363	180	19	the	the	DET
issue-363	180	20	principle	principle	NOUN
issue-363	180	21	of	of	ADP
issue-363	180	22	competency	competency	NOUN
issue-363	180	23	and	and	CCONJ
issue-363	180	24	principle	principle	NOUN
issue-363	180	25	of	of	ADP
issue-363	180	26	publicity	publicity	NOUN
issue-363	180	27	”	"	PUNCT
issue-363	180	28	(	(	PUNCT
issue-363	180	29	barabash	barabash	NOUN
issue-363	180	30	&	&	CCONJ
issue-363	180	31	nykonovych	nykonovych	NOUN
issue-363	180	32	,	,	PUNCT
issue-363	180	33	2015	2015	NUM
issue-363	180	34	:	:	PUNCT
issue-363	180	35	46	46	NUM
issue-363	180	36	)	)	PUNCT
issue-363	180	37	.	.	PUNCT
issue-363	181	1	the	the	DET
issue-363	181	2	next	next	ADJ
issue-363	181	3	document	document	NOUN
issue-363	181	4	,	,	PUNCT
issue-363	181	5	which	which	PRON
issue-363	181	6	establishes	establish	VERB
issue-363	181	7	the	the	DET
issue-363	181	8	general	general	ADJ
issue-363	181	9	principles	principle	NOUN
issue-363	181	10	of	of	ADP
issue-363	181	11	activities	activity	NOUN
issue-363	181	12	of	of	ADP
issue-363	181	13	the	the	DET
issue-363	181	14	supreme	supreme	ADJ
issue-363	181	15	bodies	body	NOUN
issue-363	181	16	of	of	ADP
issue-363	181	17	financial	financial	ADJ
issue-363	181	18	control	control	NOUN
issue-363	181	19	,	,	PUNCT
issue-363	181	20	is	be	AUX
issue-363	181	21	the	the	DET
issue-363	181	22	declaration	declaration	NOUN
issue-363	181	23	on	on	ADP
issue-363	181	24	the	the	DET
issue-363	181	25	general	general	ADJ
issue-363	181	26	principles	principle	NOUN
issue-363	181	27	of	of	ADP
issue-363	181	28	activities	activity	NOUN
issue-363	181	29	of	of	ADP
issue-363	181	30	the	the	DET
issue-363	181	31	supreme	supreme	ADJ
issue-363	181	32	audit	audit	NOUN
issue-363	181	33	institutions	institution	NOUN
issue-363	181	34	of	of	ADP
issue-363	181	35	the	the	DET
issue-363	181	36	member	member	NOUN
issue-363	181	37	states	state	NOUN
issue-363	181	38	of	of	ADP
issue-363	181	39	the	the	DET
issue-363	181	40	commonwealth	commonwealth	NOUN
issue-363	181	41	of	of	ADP
issue-363	181	42	independent	independent	ADJ
issue-363	181	43	states	state	NOUN
issue-363	181	44	(	(	PUNCT
issue-363	181	45	declaration	declaration	NOUN
issue-363	181	46	,	,	PUNCT
issue-363	181	47	2001	2001	NUM
issue-363	181	48	)	)	PUNCT
issue-363	181	49	.	.	PUNCT
issue-363	182	1	according	accord	VERB
issue-363	182	2	to	to	ADP
issue-363	182	3	the	the	DET
issue-363	182	4	declaration	declaration	NOUN
issue-363	182	5	on	on	ADP
issue-363	182	6	the	the	DET
issue-363	182	7	general	general	ADJ
issue-363	182	8	principles	principle	NOUN
issue-363	182	9	of	of	ADP
issue-363	182	10	activities	activity	NOUN
issue-363	182	11	of	of	ADP
issue-363	182	12	the	the	DET
issue-363	182	13	supreme	supreme	ADJ
issue-363	182	14	audit	audit	NOUN
issue-363	182	15	institutions	institution	NOUN
issue-363	182	16	of	of	ADP
issue-363	182	17	the	the	DET
issue-363	182	18	member	member	NOUN
issue-363	182	19	states	state	NOUN
issue-363	182	20	of	of	ADP
issue-363	182	21	the	the	DET
issue-363	182	22	commonwealth	commonwealth	NOUN
issue-363	182	23	of	of	ADP
issue-363	182	24	independent	independent	ADJ
issue-363	182	25	states	state	NOUN
issue-363	182	26	,	,	PUNCT
issue-363	182	27	the	the	DET
issue-363	182	28	activities	activity	NOUN
issue-363	182	29	of	of	ADP
issue-363	182	30	the	the	DET
issue-363	182	31	supreme	supreme	ADJ
issue-363	182	32	bodies	body	NOUN
issue-363	182	33	of	of	ADP
issue-363	182	34	financial	financial	ADJ
issue-363	182	35	control	control	NOUN
issue-363	182	36	are	be	AUX
issue-363	182	37	based	base	VERB
issue-363	182	38	on	on	ADP
issue-363	182	39	the	the	DET
issue-363	182	40	following	follow	VERB
issue-363	182	41	principles	principle	NOUN
issue-363	182	42	:	:	PUNCT
issue-363	182	43	principle	principle	NOUN
issue-363	182	44	of	of	ADP
issue-363	182	45	legality	legality	NOUN
issue-363	182	46	,	,	PUNCT
issue-363	182	47	independence	independence	NOUN
issue-363	182	48	principle	principle	NOUN
issue-363	182	49	,	,	PUNCT
issue-363	182	50	objectivity	objectivity	NOUN
issue-363	182	51	principle	principle	NOUN
issue-363	182	52	,	,	PUNCT
issue-363	182	53	principle	principle	NOUN
issue-363	182	54	of	of	ADP
issue-363	182	55	competency	competency	NOUN
issue-363	182	56	,	,	PUNCT
issue-363	182	57	operational	operational	ADJ
issue-363	182	58	principle	principle	NOUN
issue-363	182	59	,	,	PUNCT
issue-363	182	60	evidence	evidence	NOUN
issue-363	182	61	-	-	PUNCT
issue-363	182	62	based	base	VERB
issue-363	182	63	approach	approach	NOUN
issue-363	182	64	,	,	PUNCT
issue-363	182	65	transparency	transparency	NOUN
issue-363	182	66	principle	principle	NOUN
issue-363	182	67	,	,	PUNCT
issue-363	182	68	professional	professional	ADJ
issue-363	182	69	ethics	ethic	NOUN
issue-363	182	70	principle	principle	NOUN
issue-363	182	71	.	.	PUNCT
issue-363	183	1	it	it	PRON
issue-363	183	2	is	be	AUX
issue-363	183	3	worth	worth	ADJ
issue-363	183	4	noting	note	VERB
issue-363	183	5	that	that	SCONJ
issue-363	183	6	five	five	NUM
issue-363	183	7	principles	principle	NOUN
issue-363	183	8	of	of	ADP
issue-363	183	9	the	the	DET
issue-363	183	10	lima	lima	PROPN
issue-363	183	11	declaration	declaration	NOUN
issue-363	183	12	and	and	CCONJ
issue-363	183	13	five	five	NUM
issue-363	183	14	controlling	control	VERB
issue-363	183	15	principles	principle	NOUN
issue-363	183	16	of	of	ADP
issue-363	183	17	the	the	DET
issue-363	183	18	declaration	declaration	NOUN
issue-363	183	19	on	on	ADP
issue-363	183	20	the	the	DET
issue-363	183	21	general	general	ADJ
issue-363	183	22	principles	principle	NOUN
issue-363	183	23	of	of	ADP
issue-363	183	24	activities	activity	NOUN
issue-363	183	25	of	of	ADP
issue-363	183	26	the	the	DET
issue-363	183	27	supreme	supreme	ADJ
issue-363	183	28	audit	audit	NOUN
issue-363	183	29	institutions	institution	NOUN
issue-363	183	30	of	of	ADP
issue-363	183	31	the	the	DET
issue-363	183	32	member	member	NOUN
issue-363	183	33	states	state	NOUN
issue-363	183	34	of	of	ADP
issue-363	183	35	the	the	DET
issue-363	183	36	commonwealth	commonwealth	NOUN
issue-363	183	37	of	of	ADP
issue-363	183	38	independent	independent	ADJ
issue-363	183	39	states	state	NOUN
issue-363	183	40	are	be	AUX
issue-363	183	41	the	the	DET
issue-363	183	42	same	same	ADJ
issue-363	183	43	principles	principle	NOUN
issue-363	183	44	,	,	PUNCT
issue-363	183	45	they	they	PRON
issue-363	183	46	are	be	AUX
issue-363	183	47	:	:	PUNCT
issue-363	183	48	principle	principle	NOUN
issue-363	183	49	of	of	ADP
issue-363	183	50	legality	legality	NOUN
issue-363	183	51	,	,	PUNCT
issue-363	183	52	independence	independence	NOUN
issue-363	183	53	principle	principle	NOUN
issue-363	183	54	,	,	PUNCT
issue-363	183	55	objectivity	objectivity	NOUN
issue-363	183	56	principle	principle	NOUN
issue-363	183	57	,	,	PUNCT
issue-363	183	58	principle	principle	NOUN
issue-363	183	59	of	of	ADP
issue-363	183	60	competency	competency	NOUN
issue-363	183	61	,	,	PUNCT
issue-363	183	62	transparency	transparency	NOUN
issue-363	183	63	principle	principle	NOUN
issue-363	183	64	.	.	PUNCT
issue-363	184	1	all	all	DET
issue-363	184	2	other	other	ADJ
issue-363	184	3	principles	principle	NOUN
issue-363	184	4	are	be	AUX
issue-363	184	5	different	different	ADJ
issue-363	184	6	.	.	PUNCT
issue-363	185	1	the	the	DET
issue-363	185	2	guidelines	guideline	NOUN
issue-363	185	3	for	for	ADP
issue-363	185	4	financial	financial	ADJ
issue-363	185	5	control	control	NOUN
issue-363	185	6	of	of	ADP
issue-363	185	7	the	the	DET
issue-363	185	8	lima	lima	PROPN
issue-363	185	9	declaration	declaration	NOUN
issue-363	185	10	(	(	PUNCT
issue-363	185	11	principle	principle	NOUN
issue-363	185	12	of	of	ADP
issue-363	185	13	publicity	publicity	NOUN
issue-363	185	14	,	,	PUNCT
issue-363	185	15	principle	principle	NOUN
issue-363	185	16	of	of	ADP
issue-363	185	17	efficiency	efficiency	NOUN
issue-363	185	18	,	,	PUNCT
issue-363	185	19	principle	principle	NOUN
issue-363	185	20	of	of	ADP
issue-363	185	21	preventing	prevent	VERB
issue-363	185	22	violations	violation	NOUN
issue-363	185	23	,	,	PUNCT
issue-363	185	24	principle	principle	NOUN
issue-363	185	25	of	of	ADP
issue-363	185	26	compulsory	compulsory	ADJ
issue-363	185	27	liability	liability	NOUN
issue-363	185	28	for	for	ADP
issue-363	185	29	committing	commit	VERB
issue-363	185	30	a	a	DET
issue-363	185	31	violation	violation	NOUN
issue-363	185	32	of	of	ADP
issue-363	185	33	financial	financial	ADJ
issue-363	185	34	discipline	discipline	NOUN
issue-363	185	35	)	)	PUNCT
issue-363	185	36	are	be	AUX
issue-363	185	37	not	not	PART
issue-363	185	38	enshrined	enshrine	VERB
issue-363	185	39	in	in	ADP
issue-363	185	40	the	the	DET
issue-363	185	41	declaration	declaration	NOUN
issue-363	185	42	on	on	ADP
issue-363	185	43	the	the	DET
issue-363	185	44	general	general	ADJ
issue-363	185	45	principles	principle	NOUN
issue-363	185	46	of	of	ADP
issue-363	185	47	activities	activity	NOUN
issue-363	185	48	of	of	ADP
issue-363	185	49	the	the	DET
issue-363	185	50	supreme	supreme	ADJ
issue-363	185	51	audit	audit	NOUN
issue-363	185	52	institutions	institution	NOUN
issue-363	185	53	of	of	ADP
issue-363	185	54	the	the	DET
issue-363	185	55	member	member	NOUN
issue-363	185	56	states	state	NOUN
issue-363	185	57	of	of	ADP
issue-363	185	58	the	the	DET
issue-363	185	59	commonwealth	commonwealth	NOUN
issue-363	185	60	of	of	ADP
issue-363	185	61	independent	independent	ADJ
issue-363	185	62	states	state	NOUN
issue-363	185	63	.	.	PUNCT
issue-363	186	1	but	but	CCONJ
issue-363	186	2	in	in	ADP
issue-363	186	3	the	the	DET
issue-363	186	4	declaration	declaration	NOUN
issue-363	186	5	on	on	ADP
issue-363	186	6	the	the	DET
issue-363	186	7	general	general	ADJ
issue-363	186	8	principles	principle	NOUN
issue-363	186	9	of	of	ADP
issue-363	186	10	activities	activity	NOUN
issue-363	186	11	of	of	ADP
issue-363	186	12	the	the	DET
issue-363	186	13	supreme	supreme	ADJ
issue-363	186	14	audit	audit	NOUN
issue-363	186	15	institutions	institution	NOUN
issue-363	186	16	of	of	ADP
issue-363	186	17	the	the	DET
issue-363	186	18	member	member	NOUN
issue-363	186	19	states	state	NOUN
issue-363	186	20	of	of	ADP
issue-363	186	21	the	the	DET
issue-363	186	22	commonwealth	commonwealth	NOUN
issue-363	186	23	of	of	ADP
issue-363	186	24	independent	independent	ADJ
issue-363	186	25	states	state	NOUN
issue-363	186	26	,	,	PUNCT
issue-363	186	27	there	there	PRON
issue-363	186	28	are	be	VERB
issue-363	186	29	several	several	ADJ
issue-363	186	30	distinctive	distinctive	ADJ
issue-363	186	31	principles	principle	NOUN
issue-363	186	32	:	:	PUNCT
issue-363	186	33	operational	operational	ADJ
issue-363	186	34	principle	principle	NOUN
issue-363	186	35	,	,	PUNCT
issue-363	186	36	evidencebased	evidencebased	ADJ
issue-363	186	37	approach	approach	NOUN
issue-363	186	38	,	,	PUNCT
issue-363	186	39	professional	professional	ADJ
issue-363	186	40	ethics	ethic	NOUN
issue-363	186	41	principle	principle	NOUN
issue-363	186	42	.	.	PUNCT
issue-363	187	1	above	above	ADP
issue-363	187	2	analysis	analysis	NOUN
issue-363	187	3	of	of	ADP
issue-363	187	4	these	these	DET
issue-363	187	5	principles	principle	NOUN
issue-363	187	6	,	,	PUNCT
issue-363	187	7	we	we	PRON
issue-363	187	8	can	can	AUX
issue-363	187	9	examine	examine	VERB
issue-363	187	10	and	and	CCONJ
issue-363	187	11	compare	compare	VERB
issue-363	187	12	the	the	DET
issue-363	187	13	lima	lima	PROPN
issue-363	187	14	declaration	declaration	NOUN
issue-363	187	15	principles	principle	NOUN
issue-363	187	16	and	and	CCONJ
issue-363	187	17	the	the	DET
issue-363	187	18	principles	principle	NOUN
issue-363	187	19	of	of	ADP
issue-363	187	20	declaration	declaration	NOUN
issue-363	187	21	on	on	ADP
issue-363	187	22	the	the	DET
issue-363	187	23	general	general	ADJ
issue-363	187	24	principles	principle	NOUN
issue-363	187	25	of	of	ADP
issue-363	187	26	activities	activity	NOUN
issue-363	187	27	of	of	ADP
issue-363	187	28	the	the	DET
issue-363	187	29	supreme	supreme	ADJ
issue-363	187	30	audit	audit	NOUN
issue-363	187	31	institutions	institution	NOUN
issue-363	187	32	of	of	ADP
issue-363	187	33	the	the	DET
issue-363	187	34	member	member	NOUN
issue-363	187	35	states	state	NOUN
issue-363	187	36	of	of	ADP
issue-363	187	37	the	the	DET
issue-363	187	38	commonwealth	commonwealth	NOUN
issue-363	187	39	of	of	ADP
issue-363	187	40	independent	independent	ADJ
issue-363	187	41	states	state	NOUN
issue-363	187	42	with	with	ADP
issue-363	187	43	the	the	DET
issue-363	187	44	principles	principle	NOUN
issue-363	187	45	of	of	ADP
issue-363	187	46	financial	financial	ADJ
issue-363	187	47	control	control	NOUN
issue-363	187	48	in	in	ADP
issue-363	187	49	ukraine	ukraine	NOUN
issue-363	187	50	in	in	ADP
issue-363	187	51	general	general	ADJ
issue-363	187	52	and	and	CCONJ
issue-363	187	53	also	also	ADV
issue-363	187	54	the	the	DET
issue-363	187	55	principles	principle	NOUN
issue-363	187	56	of	of	ADP
issue-363	187	57	state	state	NOUN
issue-363	187	58	financial	financial	ADJ
issue-363	187	59	control	control	NOUN
issue-363	187	60	:	:	PUNCT
issue-363	187	61	principle	principle	NOUN
issue-363	187	62	of	of	ADP
issue-363	187	63	legality	legality	NOUN
issue-363	187	64	,	,	PUNCT
issue-363	187	65	independence	independence	NOUN
issue-363	187	66	principle	principle	NOUN
issue-363	187	67	,	,	PUNCT
issue-363	187	68	objectivity	objectivity	NOUN
issue-363	187	69	principle	principle	NOUN
issue-363	187	70	,	,	PUNCT
issue-363	187	71	principle	principle	NOUN
issue-363	187	72	of	of	ADP
issue-363	187	73	efficiency	efficiency	NOUN
issue-363	187	74	,	,	PUNCT
issue-363	187	75	evidencebased	evidencebased	ADJ
issue-363	187	76	approach	approach	NOUN
issue-363	187	77	,	,	PUNCT
issue-363	187	78	principle	principle	NOUN
issue-363	187	79	of	of	ADP
issue-363	187	80	competency	competency	NOUN
issue-363	187	81	,	,	PUNCT
issue-363	187	82	principle	principle	NOUN
issue-363	187	83	of	of	ADP
issue-363	187	84	publicity	publicity	NOUN
issue-363	187	85	,	,	PUNCT
issue-363	187	86	professional	professional	ADJ
issue-363	187	87	ethics	ethic	NOUN
issue-363	187	88	principle	principle	NOUN
issue-363	187	89	,	,	PUNCT
issue-363	187	90	operational	operational	ADJ
issue-363	187	91	principle	principle	NOUN
issue-363	187	92	,	,	PUNCT
issue-363	187	93	transparency	transparency	NOUN
issue-363	187	94	principle	principle	NOUN
issue-363	187	95	,	,	PUNCT
issue-363	187	96	principle	principle	NOUN
issue-363	187	97	of	of	ADP
issue-363	187	98	preventing	prevent	VERB
issue-363	187	99	violations	violation	NOUN
issue-363	187	100	,	,	PUNCT
issue-363	187	101	principle	principle	NOUN
issue-363	187	102	of	of	ADP
issue-363	187	103	compulsory	compulsory	ADJ
issue-363	187	104	liability	liability	NOUN
issue-363	187	105	for	for	ADP
issue-363	187	106	committing	commit	VERB
issue-363	187	107	a	a	DET
issue-363	187	108	violation	violation	NOUN
issue-363	187	109	of	of	ADP
issue-363	187	110	financial	financial	ADJ
issue-363	187	111	discipline	discipline	NOUN
issue-363	187	112	.	.	PUNCT
issue-363	188	1	so	so	ADV
issue-363	188	2	we	we	PRON
issue-363	188	3	have	have	AUX
issue-363	188	4	examined	examine	VERB
issue-363	188	5	the	the	DET
issue-363	188	6	lima	lima	PROPN
issue-363	188	7	declaration	declaration	NOUN
issue-363	188	8	principles	principle	NOUN
issue-363	188	9	and	and	CCONJ
issue-363	188	10	the	the	DET
issue-363	188	11	principles	principle	NOUN
issue-363	188	12	of	of	ADP
issue-363	188	13	declaration	declaration	NOUN
issue-363	188	14	on	on	ADP
issue-363	188	15	the	the	DET
issue-363	188	16	general	general	ADJ
issue-363	188	17	principles	principle	NOUN
issue-363	188	18	of	of	ADP
issue-363	188	19	activities	activity	NOUN
issue-363	188	20	of	of	ADP
issue-363	188	21	the	the	DET
issue-363	188	22	supreme	supreme	ADJ
issue-363	188	23	audit	audit	NOUN
issue-363	188	24	institutions	institution	NOUN
issue-363	188	25	of	of	ADP
issue-363	188	26	the	the	DET
issue-363	188	27	member	member	NOUN
issue-363	188	28	states	state	NOUN
issue-363	188	29	of	of	ADP
issue-363	188	30	the	the	DET
issue-363	188	31	commonwealth	commonwealth	NOUN
issue-363	188	32	of	of	ADP
issue-363	188	33	independent	independent	ADJ
issue-363	188	34	states	state	NOUN
issue-363	188	35	.	.	PUNCT
issue-363	189	1	let	let	VERB
issue-363	189	2	us	we	PRON
issue-363	189	3	start	start	VERB
issue-363	189	4	our	our	PRON
issue-363	189	5	comparative	comparative	ADJ
issue-363	189	6	analysis	analysis	NOUN
issue-363	189	7	of	of	ADP
issue-363	189	8	the	the	DET
issue-363	189	9	principles	principle	NOUN
issue-363	189	10	that	that	PRON
issue-363	189	11	o.	o.	PROPN
issue-363	189	12	orlyuk	orlyuk	NOUN
issue-363	189	13	determined	determine	VERB
issue-363	189	14	as	as	ADP
issue-363	189	15	the	the	DET
issue-363	189	16	fundamental	fundamental	ADJ
issue-363	189	17	principles	principle	NOUN
issue-363	189	18	of	of	ADP
issue-363	189	19	financial	financial	ADJ
issue-363	189	20	control	control	NOUN
issue-363	189	21	.	.	PUNCT
issue-363	190	1	among	among	ADP
issue-363	190	2	these	these	DET
issue-363	190	3	principles	principle	NOUN
issue-363	190	4	,	,	PUNCT
issue-363	190	5	only	only	ADV
issue-363	190	6	four	four	NUM
issue-363	190	7	international	international	ADJ
issue-363	190	8	principles	principle	NOUN
issue-363	190	9	are	be	AUX
issue-363	190	10	in	in	ADP
issue-363	190	11	the	the	DET
issue-363	190	12	author	author	NOUN
issue-363	190	13	’s	’s	PART
issue-363	190	14	list	list	NOUN
issue-363	190	15	:	:	PUNCT
issue-363	190	16	the	the	DET
issue-363	190	17	principle	principle	NOUN
issue-363	190	18	of	of	ADP
issue-363	190	19	legality	legality	NOUN
issue-363	190	20	,	,	PUNCT
issue-363	190	21	objectivity	objectivity	NOUN
issue-363	190	22	principle	principle	NOUN
issue-363	190	23	,	,	PUNCT
issue-363	190	24	the	the	DET
issue-363	190	25	principle	principle	NOUN
issue-363	190	26	of	of	ADP
issue-363	190	27	efficiency	efficiency	NOUN
issue-363	190	28	,	,	PUNCT
issue-363	190	29	the	the	DET
issue-363	190	30	principle	principle	NOUN
issue-363	190	31	of	of	ADP
issue-363	190	32	responsibility	responsibility	NOUN
issue-363	190	33	.	.	PUNCT
issue-363	191	1	baltic	baltic	PROPN
issue-363	191	2	journal	journal	PROPN
issue-363	191	3	of	of	ADP
issue-363	191	4	economic	economic	ADJ
issue-363	191	5	studies	study	NOUN
issue-363	191	6	301	301	NUM
issue-363	191	7	vol	vol	NOUN
issue-363	191	8	.	.	PROPN
issue-363	192	1	4	4	NUM
issue-363	192	2	,	,	PUNCT
issue-363	192	3	no	no	INTJ
issue-363	192	4	.	.	NOUN
issue-363	192	5	1	1	NUM
issue-363	192	6	,	,	PUNCT
issue-363	192	7	2018	2018	NUM
issue-363	192	8	among	among	ADP
issue-363	192	9	the	the	DET
issue-363	192	10	principles	principle	NOUN
issue-363	192	11	of	of	ADP
issue-363	192	12	financial	financial	ADJ
issue-363	192	13	control	control	NOUN
issue-363	192	14	,	,	PUNCT
issue-363	192	15	which	which	PRON
issue-363	192	16	were	be	AUX
issue-363	192	17	defined	define	VERB
issue-363	192	18	by	by	ADP
issue-363	192	19	v.	v.	ADV
issue-363	192	20	vasylyk	vasylyk	ADV
issue-363	192	21	,	,	PUNCT
issue-363	192	22	there	there	PRON
issue-363	192	23	are	be	VERB
issue-363	192	24	two	two	NUM
issue-363	192	25	international	international	ADJ
issue-363	192	26	principles	principle	NOUN
issue-363	192	27	of	of	ADP
issue-363	192	28	financial	financial	ADJ
issue-363	192	29	control	control	NOUN
issue-363	192	30	‒	‒	ADP
issue-363	192	31	independence	independence	NOUN
issue-363	192	32	principle	principle	NOUN
issue-363	192	33	and	and	CCONJ
issue-363	192	34	transparency	transparency	NOUN
issue-363	192	35	principle	principle	NOUN
issue-363	192	36	.	.	PUNCT
issue-363	193	1	l.	l.	PROPN
issue-363	193	2	savchenko	savchenko	PROPN
issue-363	193	3	among	among	ADP
issue-363	193	4	the	the	DET
issue-363	193	5	principles	principle	NOUN
issue-363	193	6	of	of	ADP
issue-363	193	7	financial	financial	ADJ
issue-363	193	8	control	control	NOUN
issue-363	193	9	determines	determine	VERB
issue-363	193	10	the	the	DET
issue-363	193	11	following	follow	VERB
issue-363	193	12	international	international	ADJ
issue-363	193	13	principles	principle	NOUN
issue-363	193	14	:	:	PUNCT
issue-363	193	15	the	the	DET
issue-363	193	16	principle	principle	NOUN
issue-363	193	17	of	of	ADP
issue-363	193	18	legality	legality	NOUN
issue-363	193	19	,	,	PUNCT
issue-363	193	20	objectivity	objectivity	NOUN
issue-363	193	21	principle	principle	NOUN
issue-363	193	22	,	,	PUNCT
issue-363	193	23	independence	independence	NOUN
issue-363	193	24	principle	principle	NOUN
issue-363	193	25	,	,	PUNCT
issue-363	193	26	the	the	DET
issue-363	193	27	principle	principle	NOUN
issue-363	193	28	of	of	ADP
issue-363	193	29	efficiency	efficiency	NOUN
issue-363	193	30	,	,	PUNCT
issue-363	193	31	the	the	DET
issue-363	193	32	principle	principle	NOUN
issue-363	193	33	of	of	ADP
issue-363	193	34	publicity	publicity	NOUN
issue-363	193	35	,	,	PUNCT
issue-363	193	36	and	and	CCONJ
issue-363	193	37	transparency	transparency	NOUN
issue-363	193	38	principle	principle	NOUN
issue-363	193	39	.	.	PUNCT
issue-363	194	1	l.	l.	PROPN
issue-363	194	2	gutsalenko	gutsalenko	PROPN
issue-363	194	3	and	and	CCONJ
issue-363	194	4	his	his	PRON
issue-363	194	5	co	co	NOUN
issue-363	194	6	-	-	NOUN
issue-363	194	7	authors	author	NOUN
issue-363	194	8	determine	determine	VERB
issue-363	194	9	such	such	ADJ
issue-363	194	10	three	three	NUM
issue-363	194	11	principles	principle	NOUN
issue-363	194	12	of	of	ADP
issue-363	194	13	state	state	NOUN
issue-363	194	14	financial	financial	ADJ
issue-363	194	15	control	control	NOUN
issue-363	194	16	:	:	PUNCT
issue-363	194	17	principle	principle	NOUN
issue-363	194	18	of	of	ADP
issue-363	194	19	legality	legality	NOUN
issue-363	194	20	,	,	PUNCT
issue-363	194	21	sure	sure	ADJ
issue-363	194	22	thing	thing	NOUN
issue-363	194	23	principle	principle	ADJ
issue-363	194	24	,	,	PUNCT
issue-363	194	25	and	and	CCONJ
issue-363	194	26	transparency	transparency	NOUN
issue-363	194	27	principle	principle	NOUN
issue-363	194	28	.	.	PUNCT
issue-363	195	1	in	in	ADP
issue-363	195	2	view	view	NOUN
issue-363	195	3	of	of	ADP
issue-363	195	4	the	the	DET
issue-363	195	5	foregoing	foregoing	NOUN
issue-363	195	6	,	,	PUNCT
issue-363	195	7	we	we	PRON
issue-363	195	8	can	can	AUX
issue-363	195	9	conclude	conclude	VERB
issue-363	195	10	that	that	SCONJ
issue-363	195	11	the	the	DET
issue-363	195	12	lima	lima	PROPN
issue-363	195	13	declaration	declaration	NOUN
issue-363	195	14	principle	principle	NOUN
issue-363	195	15	of	of	ADP
issue-363	195	16	preventing	prevent	VERB
issue-363	195	17	violations	violation	NOUN
issue-363	195	18	and	and	CCONJ
issue-363	195	19	principle	principle	NOUN
issue-363	195	20	of	of	ADP
issue-363	195	21	efficiency	efficiency	NOUN
issue-363	195	22	,	,	PUNCT
issue-363	195	23	evidence	evidence	NOUN
issue-363	195	24	-	-	PUNCT
issue-363	195	25	based	base	VERB
issue-363	195	26	approach	approach	NOUN
issue-363	195	27	,	,	PUNCT
issue-363	195	28	professional	professional	ADJ
issue-363	195	29	ethics	ethic	NOUN
issue-363	195	30	principle	principle	NOUN
issue-363	195	31	,	,	PUNCT
issue-363	195	32	which	which	PRON
issue-363	195	33	are	be	AUX
issue-363	195	34	enshrined	enshrine	VERB
issue-363	195	35	in	in	ADP
issue-363	195	36	the	the	DET
issue-363	195	37	declaration	declaration	NOUN
issue-363	195	38	on	on	ADP
issue-363	195	39	the	the	DET
issue-363	195	40	general	general	ADJ
issue-363	195	41	principles	principle	NOUN
issue-363	195	42	of	of	ADP
issue-363	195	43	the	the	DET
issue-363	195	44	activities	activity	NOUN
issue-363	195	45	of	of	ADP
issue-363	195	46	the	the	DET
issue-363	195	47	supreme	supreme	ADJ
issue-363	195	48	audit	audit	NOUN
issue-363	195	49	institutions	institution	NOUN
issue-363	195	50	of	of	ADP
issue-363	195	51	the	the	DET
issue-363	195	52	member	member	NOUN
issue-363	195	53	states	state	NOUN
issue-363	195	54	of	of	ADP
issue-363	195	55	the	the	DET
issue-363	195	56	commonwealth	commonwealth	NOUN
issue-363	195	57	of	of	ADP
issue-363	195	58	independent	independent	ADJ
issue-363	195	59	states	state	NOUN
issue-363	195	60	,	,	PUNCT
issue-363	195	61	are	be	AUX
issue-363	195	62	not	not	PART
issue-363	195	63	among	among	ADP
issue-363	195	64	the	the	DET
issue-363	195	65	principles	principle	NOUN
issue-363	195	66	of	of	ADP
issue-363	195	67	financial	financial	ADJ
issue-363	195	68	control	control	NOUN
issue-363	195	69	determined	determine	VERB
issue-363	195	70	by	by	ADP
issue-363	195	71	these	these	DET
issue-363	195	72	scientists	scientist	NOUN
issue-363	195	73	.	.	PUNCT
issue-363	196	1	the	the	DET
issue-363	196	2	competence	competence	NOUN
issue-363	196	3	of	of	ADP
issue-363	196	4	financial	financial	ADJ
issue-363	196	5	control	control	NOUN
issue-363	196	6	bodies	body	NOUN
issue-363	196	7	,	,	PUNCT
issue-363	196	8	e.g.	e.g.	ADV
issue-363	196	9	the	the	DET
issue-363	196	10	accounting	accounting	NOUN
issue-363	196	11	chamber	chamber	PROPN
issue-363	196	12	,	,	PUNCT
issue-363	196	13	the	the	DET
issue-363	196	14	state	state	NOUN
issue-363	196	15	audit	audit	NOUN
issue-363	196	16	service	service	NOUN
issue-363	196	17	of	of	ADP
issue-363	196	18	ukraine	ukraine	NOUN
issue-363	196	19	,	,	PUNCT
issue-363	196	20	the	the	DET
issue-363	196	21	state	state	NOUN
issue-363	196	22	fiscal	fiscal	ADJ
issue-363	196	23	service	service	NOUN
issue-363	196	24	of	of	ADP
issue-363	196	25	ukraine	ukraine	NOUN
issue-363	196	26	and	and	CCONJ
issue-363	196	27	others	other	NOUN
issue-363	196	28	,	,	PUNCT
issue-363	196	29	is	be	AUX
issue-363	196	30	detection	detection	NOUN
issue-363	196	31	of	of	ADP
issue-363	196	32	violations	violation	NOUN
issue-363	196	33	of	of	ADP
issue-363	196	34	financial	financial	ADJ
issue-363	196	35	discipline	discipline	NOUN
issue-363	196	36	,	,	PUNCT
issue-363	196	37	measures	measure	NOUN
issue-363	196	38	for	for	ADP
issue-363	196	39	the	the	DET
issue-363	196	40	prevention	prevention	NOUN
issue-363	196	41	of	of	ADP
issue-363	196	42	violations	violation	NOUN
issue-363	196	43	in	in	ADP
issue-363	196	44	the	the	DET
issue-363	196	45	financial	financial	ADJ
issue-363	196	46	sphere	sphere	NOUN
issue-363	196	47	,	,	PUNCT
issue-363	196	48	so	so	SCONJ
issue-363	196	49	the	the	DET
issue-363	196	50	principles	principle	NOUN
issue-363	196	51	of	of	ADP
issue-363	196	52	their	their	PRON
issue-363	196	53	activities	activity	NOUN
issue-363	196	54	have	have	VERB
issue-363	196	55	to	to	PART
issue-363	196	56	be	be	AUX
issue-363	196	57	coordinated	coordinate	VERB
issue-363	196	58	with	with	ADP
issue-363	196	59	the	the	DET
issue-363	196	60	lima	lima	PROPN
issue-363	196	61	declaration	declaration	NOUN
issue-363	196	62	principles	principle	NOUN
issue-363	196	63	and	and	CCONJ
issue-363	196	64	the	the	DET
issue-363	196	65	principles	principle	NOUN
issue-363	196	66	,	,	PUNCT
issue-363	196	67	which	which	PRON
issue-363	196	68	are	be	AUX
issue-363	196	69	enshrined	enshrine	VERB
issue-363	196	70	in	in	ADP
issue-363	196	71	the	the	DET
issue-363	196	72	declaration	declaration	NOUN
issue-363	196	73	on	on	ADP
issue-363	196	74	the	the	DET
issue-363	196	75	general	general	ADJ
issue-363	196	76	principles	principle	NOUN
issue-363	196	77	of	of	ADP
issue-363	196	78	the	the	DET
issue-363	196	79	activities	activity	NOUN
issue-363	196	80	of	of	ADP
issue-363	196	81	the	the	DET
issue-363	196	82	supreme	supreme	ADJ
issue-363	196	83	audit	audit	NOUN
issue-363	196	84	institutions	institution	NOUN
issue-363	196	85	of	of	ADP
issue-363	196	86	the	the	DET
issue-363	196	87	member	member	NOUN
issue-363	196	88	states	state	NOUN
issue-363	196	89	of	of	ADP
issue-363	196	90	the	the	DET
issue-363	196	91	commonwealth	commonwealth	NOUN
issue-363	196	92	of	of	ADP
issue-363	196	93	independent	independent	ADJ
issue-363	196	94	states	state	NOUN
issue-363	196	95	.	.	PUNCT
issue-363	197	1	it	it	PRON
issue-363	197	2	is	be	AUX
issue-363	197	3	worth	worth	ADJ
issue-363	197	4	examining	examine	VERB
issue-363	197	5	in	in	ADP
issue-363	197	6	more	more	ADJ
issue-363	197	7	detail	detail	NOUN
issue-363	197	8	the	the	DET
issue-363	197	9	competence	competence	NOUN
issue-363	197	10	of	of	ADP
issue-363	197	11	financial	financial	ADJ
issue-363	197	12	control	control	NOUN
issue-363	197	13	bodies	body	NOUN
issue-363	197	14	.	.	PUNCT
issue-363	198	1	article	article	NOUN
issue-363	198	2	3	3	NUM
issue-363	198	3	of	of	ADP
issue-363	198	4	the	the	DET
issue-363	198	5	law	law	NOUN
issue-363	198	6	of	of	ADP
issue-363	198	7	ukraine	ukraine	NOUN
issue-363	198	8	“	"	PUNCT
issue-363	198	9	on	on	ADP
issue-363	198	10	accounting	accounting	NOUN
issue-363	198	11	chamber	chamber	PROPN
issue-363	198	12	”	"	PUNCT
issue-363	198	13	no	no	NOUN
issue-363	198	14	.	.	NOUN
issue-363	198	15	576	576	NUM
issue-363	198	16	-	-	PUNCT
issue-363	198	17	viii	viii	NOUN
issue-363	198	18	dated	date	VERB
issue-363	198	19	02	02	NUM
issue-363	198	20	july	july	PROPN
issue-363	198	21	2015	2015	NUM
issue-363	198	22	regulates	regulate	VERB
issue-363	198	23	the	the	DET
issue-363	198	24	principles	principle	NOUN
issue-363	198	25	of	of	ADP
issue-363	198	26	the	the	DET
issue-363	198	27	accounting	accounting	NOUN
issue-363	198	28	chamber	chamber	NOUN
issue-363	198	29	activities	activity	NOUN
issue-363	198	30	and	and	CCONJ
issue-363	198	31	the	the	DET
issue-363	198	32	guarantees	guarantee	NOUN
issue-363	198	33	of	of	ADP
issue-363	198	34	its	its	PRON
issue-363	198	35	independence	independence	NOUN
issue-363	198	36	:	:	PUNCT
issue-363	198	37	the	the	DET
issue-363	198	38	principles	principle	NOUN
issue-363	198	39	of	of	ADP
issue-363	198	40	legality	legality	NOUN
issue-363	198	41	,	,	PUNCT
issue-363	198	42	independence	independence	NOUN
issue-363	198	43	,	,	PUNCT
issue-363	198	44	objectivity	objectivity	NOUN
issue-363	198	45	,	,	PUNCT
issue-363	198	46	fairness	fairness	NOUN
issue-363	198	47	,	,	PUNCT
issue-363	198	48	publicity	publicity	NOUN
issue-363	198	49	,	,	PUNCT
issue-363	198	50	and	and	CCONJ
issue-363	198	51	political	political	ADJ
issue-363	198	52	impartiality	impartiality	NOUN
issue-363	198	53	.	.	PUNCT
issue-363	199	1	the	the	DET
issue-363	199	2	independence	independence	NOUN
issue-363	199	3	of	of	ADP
issue-363	199	4	the	the	DET
issue-363	199	5	accounting	accounting	NOUN
issue-363	199	6	chamber	chamber	NOUN
issue-363	199	7	is	be	AUX
issue-363	199	8	provided	provide	VERB
issue-363	199	9	by	by	ADP
issue-363	199	10	:	:	SYM
issue-363	199	11	1	1	NUM
issue-363	199	12	)	)	PUNCT
issue-363	199	13	established	establish	VERB
issue-363	199	14	by	by	ADP
issue-363	199	15	the	the	DET
issue-363	199	16	constitution	constitution	NOUN
issue-363	199	17	of	of	ADP
issue-363	199	18	ukraine	ukraine	PROPN
issue-363	199	19	and	and	CCONJ
issue-363	199	20	this	this	DET
issue-363	199	21	law	law	NOUN
issue-363	199	22	order	order	NOUN
issue-363	199	23	of	of	ADP
issue-363	199	24	appointment	appointment	NOUN
issue-363	199	25	and	and	CCONJ
issue-363	199	26	dismissal	dismissal	NOUN
issue-363	199	27	of	of	ADP
issue-363	199	28	members	member	NOUN
issue-363	199	29	of	of	ADP
issue-363	199	30	the	the	DET
issue-363	199	31	accounting	accounting	NOUN
issue-363	199	32	chamber	chamber	NOUN
issue-363	199	33	;	;	PUNCT
issue-363	199	34	2	2	X
issue-363	199	35	)	)	PUNCT
issue-363	199	36	determined	determine	VERB
issue-363	199	37	by	by	ADP
issue-363	199	38	this	this	DET
issue-363	199	39	law	law	NOUN
issue-363	199	40	and	and	CCONJ
issue-363	199	41	other	other	ADJ
issue-363	199	42	laws	law	NOUN
issue-363	199	43	of	of	ADP
issue-363	199	44	ukraine	ukraine	ADJ
issue-363	199	45	guarantees	guarantee	NOUN
issue-363	199	46	of	of	ADP
issue-363	199	47	the	the	DET
issue-363	199	48	accounting	accounting	NOUN
issue-363	199	49	chamber	chamber	NOUN
issue-363	199	50	activities	activity	NOUN
issue-363	199	51	;	;	PUNCT
issue-363	199	52	3	3	X
issue-363	199	53	)	)	PUNCT
issue-363	199	54	special	special	ADJ
issue-363	199	55	order	order	NOUN
issue-363	199	56	organizational	organizational	ADJ
issue-363	199	57	support	support	NOUN
issue-363	199	58	of	of	ADP
issue-363	199	59	the	the	DET
issue-363	199	60	accounting	accounting	NOUN
issue-363	199	61	chamber	chamber	NOUN
issue-363	199	62	activities	activity	NOUN
issue-363	199	63	established	establish	VERB
issue-363	199	64	by	by	ADP
issue-363	199	65	law	law	NOUN
issue-363	199	66	.	.	PUNCT
issue-363	200	1	the	the	DET
issue-363	200	2	accounting	accounting	NOUN
issue-363	200	3	chamber	chamber	NOUN
issue-363	200	4	in	in	ADP
issue-363	200	5	the	the	DET
issue-363	200	6	exercise	exercise	NOUN
issue-363	200	7	of	of	ADP
issue-363	200	8	its	its	PRON
issue-363	200	9	authority	authority	NOUN
issue-363	200	10	is	be	AUX
issue-363	200	11	independent	independent	ADJ
issue-363	200	12	of	of	ADP
issue-363	200	13	any	any	DET
issue-363	200	14	improper	improper	ADJ
issue-363	200	15	influence	influence	NOUN
issue-363	200	16	,	,	PUNCT
issue-363	200	17	pressure	pressure	NOUN
issue-363	200	18	or	or	CCONJ
issue-363	200	19	interference	interference	NOUN
issue-363	200	20	.	.	PUNCT
issue-363	201	1	unlawful	unlawful	ADJ
issue-363	201	2	interference	interference	NOUN
issue-363	201	3	with	with	ADP
issue-363	201	4	the	the	DET
issue-363	201	5	exercise	exercise	NOUN
issue-363	201	6	by	by	ADP
issue-363	201	7	the	the	DET
issue-363	201	8	accounting	accounting	PROPN
issue-363	201	9	chamber	chamber	PROPN
issue-363	201	10	of	of	ADP
issue-363	201	11	powers	power	NOUN
issue-363	201	12	granted	grant	VERB
issue-363	201	13	by	by	ADP
issue-363	201	14	law	law	NOUN
issue-363	201	15	is	be	AUX
issue-363	201	16	prohibited	prohibit	VERB
issue-363	201	17	and	and	CCONJ
issue-363	201	18	shall	shall	AUX
issue-363	201	19	entail	entail	VERB
issue-363	201	20	liability	liability	NOUN
issue-363	201	21	established	establish	VERB
issue-363	201	22	by	by	ADP
issue-363	201	23	the	the	DET
issue-363	201	24	law	law	NOUN
issue-363	201	25	.	.	PUNCT
issue-363	202	1	the	the	DET
issue-363	202	2	accounting	accounting	PROPN
issue-363	202	3	chamber	chamber	PROPN
issue-363	202	4	uses	use	VERB
issue-363	202	5	in	in	ADP
issue-363	202	6	its	its	PRON
issue-363	202	7	work	work	NOUN
issue-363	202	8	the	the	DET
issue-363	202	9	basic	basic	ADJ
issue-363	202	10	principles	principle	NOUN
issue-363	202	11	of	of	ADP
issue-363	202	12	the	the	DET
issue-363	202	13	international	international	ADJ
issue-363	202	14	organization	organization	NOUN
issue-363	202	15	of	of	ADP
issue-363	202	16	supreme	supreme	PROPN
issue-363	202	17	audit	audit	PROPN
issue-363	202	18	institutions	institution	NOUN
issue-363	202	19	(	(	PUNCT
issue-363	202	20	intosai	intosai	PROPN
issue-363	202	21	)	)	PUNCT
issue-363	202	22	,	,	PUNCT
issue-363	202	23	the	the	DET
issue-363	202	24	european	european	PROPN
issue-363	202	25	organization	organization	PROPN
issue-363	202	26	of	of	ADP
issue-363	202	27	supreme	supreme	PROPN
issue-363	202	28	audit	audit	PROPN
issue-363	202	29	institutions	institution	NOUN
issue-363	202	30	(	(	PUNCT
issue-363	202	31	eurosai	eurosai	PROPN
issue-363	202	32	)	)	PUNCT
issue-363	202	33	,	,	PUNCT
issue-363	202	34	and	and	CCONJ
issue-363	202	35	international	international	ADJ
issue-363	202	36	standards	standard	NOUN
issue-363	202	37	of	of	ADP
issue-363	202	38	supreme	supreme	ADJ
issue-363	202	39	audit	audit	NOUN
issue-363	202	40	institutions	institution	NOUN
issue-363	202	41	(	(	PUNCT
issue-363	202	42	issai	issai	PROPN
issue-363	202	43	)	)	PUNCT
issue-363	202	44	to	to	ADP
issue-363	202	45	the	the	DET
issue-363	202	46	extent	extent	NOUN
issue-363	202	47	that	that	PRON
issue-363	202	48	is	be	AUX
issue-363	202	49	not	not	PART
issue-363	202	50	contrary	contrary	ADJ
issue-363	202	51	to	to	ADP
issue-363	202	52	the	the	DET
issue-363	202	53	constitution	constitution	NOUN
issue-363	202	54	and	and	CCONJ
issue-363	202	55	the	the	DET
issue-363	202	56	laws	law	NOUN
issue-363	202	57	of	of	ADP
issue-363	202	58	ukraine	ukraine	NOUN
issue-363	202	59	(	(	PUNCT
issue-363	202	60	law	law	NOUN
issue-363	202	61	of	of	ADP
issue-363	202	62	ukraine	ukraine	NOUN
issue-363	202	63	,	,	PUNCT
issue-363	202	64	2015	2015	NUM
issue-363	202	65	)	)	PUNCT
issue-363	202	66	.	.	PUNCT
issue-363	203	1	having	having	AUX
issue-363	203	2	made	make	VERB
issue-363	203	3	a	a	DET
issue-363	203	4	comparative	comparative	ADJ
issue-363	203	5	analysis	analysis	NOUN
issue-363	203	6	of	of	ADP
issue-363	203	7	the	the	DET
issue-363	203	8	international	international	ADJ
issue-363	203	9	financial	financial	ADJ
issue-363	203	10	control	control	NOUN
issue-363	203	11	principles	principle	NOUN
issue-363	203	12	with	with	ADP
issue-363	203	13	the	the	DET
issue-363	203	14	principles	principle	NOUN
issue-363	203	15	of	of	ADP
issue-363	203	16	financial	financial	ADJ
issue-363	203	17	control	control	NOUN
issue-363	203	18	of	of	ADP
issue-363	203	19	ukraine	ukraine	NOUN
issue-363	203	20	,	,	PUNCT
issue-363	203	21	which	which	PRON
issue-363	203	22	are	be	AUX
issue-363	203	23	directly	directly	ADV
issue-363	203	24	enshrined	enshrine	VERB
issue-363	203	25	in	in	ADP
issue-363	203	26	the	the	DET
issue-363	203	27	national	national	ADJ
issue-363	203	28	legislation	legislation	NOUN
issue-363	203	29	,	,	PUNCT
issue-363	203	30	we	we	PRON
issue-363	203	31	have	have	AUX
issue-363	203	32	established	establish	VERB
issue-363	203	33	that	that	SCONJ
issue-363	203	34	the	the	DET
issue-363	203	35	law	law	NOUN
issue-363	203	36	of	of	ADP
issue-363	203	37	ukraine	ukraine	NOUN
issue-363	203	38	“	"	PUNCT
issue-363	203	39	on	on	ADP
issue-363	203	40	accounting	accounting	NOUN
issue-363	203	41	chamber	chamber	PROPN
issue-363	203	42	”	"	PUNCT
issue-363	203	43	,	,	PUNCT
issue-363	203	44	with	with	ADP
issue-363	203	45	the	the	DET
issue-363	203	46	amendments	amendment	NOUN
issue-363	203	47	and	and	CCONJ
issue-363	203	48	additions	addition	NOUN
issue-363	203	49	,	,	PUNCT
issue-363	203	50	establishes	establish	VERB
issue-363	203	51	four	four	NUM
issue-363	203	52	main	main	ADJ
issue-363	203	53	international	international	ADJ
issue-363	203	54	principles	principle	NOUN
issue-363	203	55	(	(	PUNCT
issue-363	203	56	the	the	DET
issue-363	203	57	principles	principle	NOUN
issue-363	203	58	of	of	ADP
issue-363	203	59	legality	legality	NOUN
issue-363	203	60	,	,	PUNCT
issue-363	203	61	independence	independence	NOUN
issue-363	203	62	,	,	PUNCT
issue-363	203	63	objectivity	objectivity	NOUN
issue-363	203	64	)	)	PUNCT
issue-363	203	65	.	.	PUNCT
issue-363	204	1	as	as	ADP
issue-363	204	2	for	for	ADP
issue-363	204	3	the	the	DET
issue-363	204	4	principles	principle	NOUN
issue-363	204	5	of	of	ADP
issue-363	204	6	fairness	fairness	NOUN
issue-363	204	7	,	,	PUNCT
issue-363	204	8	publicity	publicity	NOUN
issue-363	204	9	,	,	PUNCT
issue-363	204	10	they	they	PRON
issue-363	204	11	are	be	AUX
issue-363	204	12	not	not	PART
issue-363	204	13	fixed	fix	VERB
issue-363	204	14	at	at	ADP
issue-363	204	15	the	the	DET
issue-363	204	16	international	international	ADJ
issue-363	204	17	level	level	NOUN
issue-363	204	18	,	,	PUNCT
issue-363	204	19	they	they	PRON
issue-363	204	20	are	be	AUX
issue-363	204	21	purely	purely	ADV
issue-363	204	22	ukrainian	ukrainian	ADJ
issue-363	204	23	property	property	NOUN
issue-363	204	24	.	.	PUNCT
issue-363	205	1	an	an	DET
issue-363	205	2	analysis	analysis	NOUN
issue-363	205	3	of	of	ADP
issue-363	205	4	the	the	DET
issue-363	205	5	regulations	regulation	NOUN
issue-363	205	6	“	"	PUNCT
issue-363	205	7	on	on	ADP
issue-363	205	8	state	state	NOUN
issue-363	205	9	audit	audit	NOUN
issue-363	205	10	service	service	NOUN
issue-363	205	11	of	of	ADP
issue-363	205	12	ukraine	ukraine	NOUN
issue-363	205	13	”	"	PUNCT
issue-363	205	14	(	(	PUNCT
issue-363	205	15	the	the	DET
issue-363	205	16	resolution	resolution	NOUN
issue-363	205	17	of	of	ADP
issue-363	205	18	the	the	DET
issue-363	205	19	cabinet	cabinet	NOUN
issue-363	205	20	of	of	ADP
issue-363	205	21	ministers	minister	NOUN
issue-363	205	22	of	of	ADP
issue-363	205	23	ukraine	ukraine	NOUN
issue-363	205	24	,	,	PUNCT
issue-363	205	25	2016	2016	NUM
issue-363	205	26	)	)	PUNCT
issue-363	205	27	,	,	PUNCT
issue-363	205	28	“	"	PUNCT
issue-363	205	29	on	on	ADP
issue-363	205	30	state	state	NOUN
issue-363	205	31	fiscal	fiscal	ADJ
issue-363	205	32	service	service	NOUN
issue-363	205	33	of	of	ADP
issue-363	205	34	ukraine	ukraine	NOUN
issue-363	205	35	”	"	PUNCT
issue-363	205	36	(	(	PUNCT
issue-363	205	37	the	the	DET
issue-363	205	38	resolution	resolution	NOUN
issue-363	205	39	of	of	ADP
issue-363	205	40	the	the	DET
issue-363	205	41	cabinet	cabinet	NOUN
issue-363	205	42	of	of	ADP
issue-363	205	43	ministers	minister	NOUN
issue-363	205	44	of	of	ADP
issue-363	205	45	ukraine	ukraine	NOUN
issue-363	205	46	,	,	PUNCT
issue-363	205	47	2016	2016	NUM
issue-363	205	48	)	)	PUNCT
issue-363	205	49	,	,	PUNCT
issue-363	205	50	and	and	CCONJ
issue-363	205	51	the	the	DET
issue-363	205	52	law	law	NOUN
issue-363	205	53	of	of	ADP
issue-363	205	54	ukraine	ukraine	NOUN
issue-363	205	55	“	"	PUNCT
issue-363	205	56	on	on	ADP
issue-363	205	57	basic	basic	ADJ
issue-363	205	58	principles	principle	NOUN
issue-363	205	59	of	of	ADP
issue-363	205	60	implementation	implementation	NOUN
issue-363	205	61	of	of	ADP
issue-363	205	62	state	state	NOUN
issue-363	205	63	financial	financial	ADJ
issue-363	205	64	control	control	NOUN
issue-363	205	65	in	in	ADP
issue-363	205	66	ukraine	ukraine	NOUN
issue-363	205	67	”	"	PUNCT
issue-363	205	68	(	(	PUNCT
issue-363	205	69	with	with	ADP
issue-363	205	70	the	the	DET
issue-363	205	71	amendments	amendment	NOUN
issue-363	205	72	and	and	CCONJ
issue-363	205	73	additions	addition	NOUN
issue-363	205	74	)	)	PUNCT
issue-363	206	1	(	(	PUNCT
issue-363	206	2	the	the	DET
issue-363	206	3	law	law	NOUN
issue-363	206	4	of	of	ADP
issue-363	206	5	ukraine	ukraine	NOUN
issue-363	206	6	,	,	PUNCT
issue-363	206	7	1993	1993	NUM
issue-363	206	8	)	)	PUNCT
issue-363	206	9	made	make	VERB
issue-363	206	10	it	it	PRON
issue-363	206	11	possible	possible	ADJ
issue-363	206	12	to	to	PART
issue-363	206	13	conclude	conclude	VERB
issue-363	206	14	that	that	SCONJ
issue-363	206	15	none	none	NOUN
issue-363	206	16	of	of	ADP
issue-363	206	17	these	these	DET
issue-363	206	18	laws	law	NOUN
issue-363	206	19	and	and	CCONJ
issue-363	206	20	regulations	regulation	NOUN
issue-363	206	21	directly	directly	ADV
issue-363	206	22	consolidate	consolidate	VERB
issue-363	206	23	principles	principle	NOUN
issue-363	206	24	of	of	ADP
issue-363	206	25	financial	financial	ADJ
issue-363	206	26	control	control	NOUN
issue-363	206	27	.	.	PUNCT
issue-363	207	1	4	4	X
issue-363	207	2	.	.	X
issue-363	207	3	conclusion	conclusion	VERB
issue-363	207	4	the	the	DET
issue-363	207	5	analysis	analysis	NOUN
issue-363	207	6	shows	show	VERB
issue-363	207	7	the	the	DET
issue-363	207	8	need	need	NOUN
issue-363	207	9	to	to	PART
issue-363	207	10	improve	improve	VERB
issue-363	207	11	a	a	DET
issue-363	207	12	state	state	NOUN
issue-363	207	13	financial	financial	ADJ
issue-363	207	14	control	control	NOUN
issue-363	207	15	.	.	PUNCT
issue-363	208	1	a	a	DET
issue-363	208	2	lot	lot	NOUN
issue-363	208	3	of	of	ADP
issue-363	208	4	problems	problem	NOUN
issue-363	208	5	should	should	AUX
issue-363	208	6	be	be	AUX
issue-363	208	7	solved	solve	VERB
issue-363	208	8	but	but	CCONJ
issue-363	208	9	,	,	PUNCT
issue-363	208	10	according	accord	VERB
issue-363	208	11	to	to	ADP
issue-363	208	12	the	the	DET
issue-363	208	13	results	result	NOUN
issue-363	208	14	of	of	ADP
issue-363	208	15	state	state	NOUN
issue-363	208	16	financial	financial	ADJ
issue-363	208	17	control	control	NOUN
issue-363	208	18	practice	practice	NOUN
issue-363	208	19	during	during	ADP
issue-363	208	20	the	the	DET
issue-363	208	21	last	last	ADJ
issue-363	208	22	years	year	NOUN
issue-363	208	23	,	,	PUNCT
issue-363	208	24	it	it	PRON
issue-363	208	25	has	have	AUX
issue-363	208	26	lost	lose	VERB
issue-363	208	27	its	its	PRON
issue-363	208	28	effectiveness	effectiveness	NOUN
issue-363	208	29	.	.	PUNCT
issue-363	209	1	for	for	ADP
issue-363	209	2	improving	improve	VERB
issue-363	209	3	the	the	DET
issue-363	209	4	current	current	ADJ
issue-363	209	5	state	state	NOUN
issue-363	209	6	financial	financial	ADJ
issue-363	209	7	control	control	NOUN
issue-363	209	8	system	system	NOUN
issue-363	209	9	,	,	PUNCT
issue-363	209	10	the	the	DET
issue-363	209	11	specialists	specialist	NOUN
issue-363	209	12	have	have	AUX
issue-363	209	13	taken	take	VERB
issue-363	209	14	a	a	DET
issue-363	209	15	series	series	NOUN
issue-363	209	16	of	of	ADP
issue-363	209	17	statutory	statutory	ADJ
issue-363	209	18	documents	document	NOUN
issue-363	209	19	.	.	PUNCT
issue-363	210	1	the	the	DET
issue-363	210	2	most	most	ADV
issue-363	210	3	important	important	ADJ
issue-363	210	4	judicial	judicial	ADJ
issue-363	210	5	issue	issue	NOUN
issue-363	210	6	is	be	AUX
issue-363	210	7	to	to	PART
issue-363	210	8	provide	provide	VERB
issue-363	210	9	the	the	DET
issue-363	210	10	accounting	accounting	NOUN
issue-363	210	11	chamber	chamber	PROPN
issue-363	210	12	of	of	ADP
issue-363	210	13	ukraine	ukraine	PROPN
issue-363	210	14	to	to	PART
issue-363	210	15	represent	represent	VERB
issue-363	210	16	the	the	DET
issue-363	210	17	state	state	NOUN
issue-363	210	18	in	in	ADP
issue-363	210	19	legal	legal	ADJ
issue-363	210	20	proceedings	proceeding	NOUN
issue-363	210	21	and	and	CCONJ
issue-363	210	22	to	to	PART
issue-363	210	23	fulfil	fulfil	VERB
issue-363	210	24	the	the	DET
issue-363	210	25	preventive	preventive	ADJ
issue-363	210	26	functions	function	NOUN
issue-363	210	27	.	.	PUNCT
issue-363	211	1	in	in	ADP
issue-363	211	2	the	the	DET
issue-363	211	3	developed	develop	VERB
issue-363	211	4	countries	country	NOUN
issue-363	211	5	,	,	PUNCT
issue-363	211	6	financial	financial	ADJ
issue-363	211	7	control	control	NOUN
issue-363	211	8	is	be	AUX
issue-363	211	9	a	a	DET
issue-363	211	10	part	part	NOUN
issue-363	211	11	of	of	ADP
issue-363	211	12	the	the	DET
issue-363	211	13	state	state	NOUN
issue-363	211	14	regulation	regulation	NOUN
issue-363	211	15	in	in	ADP
issue-363	211	16	order	order	NOUN
issue-363	211	17	to	to	PART
issue-363	211	18	detect	detect	VERB
issue-363	211	19	deviations	deviation	NOUN
issue-363	211	20	from	from	ADP
issue-363	211	21	the	the	DET
issue-363	211	22	regulations	regulation	NOUN
issue-363	211	23	and	and	CCONJ
issue-363	211	24	violations	violation	NOUN
issue-363	211	25	of	of	ADP
issue-363	211	26	the	the	DET
issue-363	211	27	principles	principle	NOUN
issue-363	211	28	of	of	ADP
issue-363	211	29	legality	legality	NOUN
issue-363	211	30	and	and	CCONJ
issue-363	211	31	efficiency	efficiency	NOUN
issue-363	211	32	.	.	PUNCT
issue-363	212	1	so	so	ADV
issue-363	212	2	,	,	PUNCT
issue-363	212	3	the	the	DET
issue-363	212	4	subjects	subject	NOUN
issue-363	212	5	of	of	ADP
issue-363	212	6	state	state	NOUN
issue-363	212	7	financial	financial	ADJ
issue-363	212	8	control	control	NOUN
issue-363	212	9	include	include	VERB
issue-363	212	10	a	a	DET
issue-363	212	11	lot	lot	NOUN
issue-363	212	12	of	of	ADP
issue-363	212	13	regulatory	regulatory	ADJ
issue-363	212	14	authorities	authority	NOUN
issue-363	212	15	.	.	PUNCT
issue-363	213	1	it	it	PRON
issue-363	213	2	should	should	AUX
issue-363	213	3	be	be	AUX
issue-363	213	4	noted	note	VERB
issue-363	213	5	that	that	SCONJ
issue-363	213	6	there	there	PRON
issue-363	213	7	is	be	VERB
issue-363	213	8	a	a	DET
issue-363	213	9	significant	significant	ADJ
issue-363	213	10	intersection	intersection	NOUN
issue-363	213	11	of	of	ADP
issue-363	213	12	their	their	PRON
issue-363	213	13	functions	function	NOUN
issue-363	213	14	.	.	PUNCT
issue-363	214	1	the	the	DET
issue-363	214	2	indicated	indicate	VERB
issue-363	214	3	problem	problem	NOUN
issue-363	214	4	has	have	AUX
issue-363	214	5	been	be	AUX
issue-363	214	6	realized	realize	VERB
issue-363	214	7	by	by	ADP
issue-363	214	8	a	a	DET
issue-363	214	9	majority	majority	NOUN
issue-363	214	10	of	of	ADP
issue-363	214	11	lawmakers	lawmaker	NOUN
issue-363	214	12	,	,	PUNCT
issue-363	214	13	but	but	CCONJ
issue-363	214	14	yet	yet	ADV
issue-363	214	15	not	not	PART
issue-363	214	16	completely	completely	ADV
issue-363	214	17	eliminated	eliminate	VERB
issue-363	214	18	.	.	PUNCT
issue-363	215	1	at	at	ADP
issue-363	215	2	present	present	ADJ
issue-363	215	3	,	,	PUNCT
issue-363	215	4	all	all	DET
issue-363	215	5	subjects	subject	NOUN
issue-363	215	6	of	of	ADP
issue-363	215	7	state	state	NOUN
issue-363	215	8	financial	financial	ADJ
issue-363	215	9	control	control	NOUN
issue-363	215	10	have	have	VERB
issue-363	215	11	almost	almost	ADV
issue-363	215	12	identical	identical	ADJ
issue-363	215	13	powers	power	NOUN
issue-363	215	14	,	,	PUNCT
issue-363	215	15	which	which	PRON
issue-363	215	16	are	be	AUX
issue-363	215	17	purely	purely	ADV
issue-363	215	18	external	external	ADJ
issue-363	215	19	.	.	PUNCT
issue-363	216	1	the	the	DET
issue-363	216	2	objects	object	NOUN
issue-363	216	3	of	of	ADP
issue-363	216	4	state	state	NOUN
issue-363	216	5	financial	financial	ADJ
issue-363	216	6	control	control	NOUN
issue-363	216	7	are	be	AUX
issue-363	216	8	public	public	ADJ
issue-363	216	9	and	and	CCONJ
issue-363	216	10	municipal	municipal	ADJ
issue-363	216	11	services	service	NOUN
issue-363	216	12	.	.	PUNCT
issue-363	217	1	nowadays	nowadays	ADV
issue-363	217	2	state	state	PROPN
issue-363	217	3	financial	financial	ADJ
issue-363	217	4	control	control	NOUN
issue-363	217	5	methods	method	NOUN
issue-363	217	6	used	use	VERB
issue-363	217	7	in	in	ADP
issue-363	217	8	the	the	DET
issue-363	217	9	practice	practice	NOUN
issue-363	217	10	of	of	ADP
issue-363	217	11	regulatory	regulatory	ADJ
issue-363	217	12	authorities	authority	NOUN
issue-363	217	13	are	be	AUX
issue-363	217	14	totally	totally	ADV
issue-363	217	15	agreed	agree	VERB
issue-363	217	16	with	with	ADP
issue-363	217	17	the	the	DET
issue-363	217	18	key	key	ADJ
issue-363	217	19	purpose	purpose	NOUN
issue-363	217	20	of	of	ADP
issue-363	217	21	control	control	NOUN
issue-363	217	22	measures	measure	NOUN
issue-363	217	23	–	–	PUNCT
issue-363	217	24	identifying	identify	VERB
issue-363	217	25	violations	violation	NOUN
issue-363	217	26	and	and	CCONJ
issue-363	217	27	punishment	punishment	NOUN
issue-363	217	28	of	of	ADP
issue-363	217	29	persons	person	NOUN
issue-363	217	30	committed	commit	VERB
issue-363	217	31	them	they	PRON
issue-363	217	32	.	.	PUNCT
issue-363	218	1	the	the	DET
issue-363	218	2	main	main	ADJ
issue-363	218	3	drawback	drawback	NOUN
issue-363	218	4	of	of	ADP
issue-363	218	5	current	current	ADJ
issue-363	218	6	state	state	NOUN
issue-363	218	7	financial	financial	ADJ
issue-363	218	8	control	control	NOUN
issue-363	218	9	methods	method	NOUN
issue-363	218	10	is	be	AUX
issue-363	218	11	their	their	PRON
issue-363	218	12	inability	inability	NOUN
issue-363	218	13	to	to	PART
issue-363	218	14	find	find	VERB
issue-363	218	15	reserves	reserve	NOUN
issue-363	218	16	of	of	ADP
issue-363	218	17	their	their	PRON
issue-363	218	18	activity	activity	NOUN
issue-363	218	19	and	and	CCONJ
issue-363	218	20	make	make	VERB
issue-363	218	21	provisions	provision	NOUN
issue-363	218	22	for	for	ADP
issue-363	218	23	preventing	prevent	VERB
issue-363	218	24	offenses	offense	NOUN
issue-363	218	25	.	.	PUNCT
issue-363	219	1	therefore	therefore	ADV
issue-363	219	2	,	,	PUNCT
issue-363	219	3	it	it	PRON
issue-363	219	4	is	be	AUX
issue-363	219	5	necessary	necessary	ADJ
issue-363	219	6	to	to	PART
issue-363	219	7	review	review	VERB
issue-363	219	8	the	the	DET
issue-363	219	9	existing	exist	VERB
issue-363	219	10	methods	method	NOUN
issue-363	219	11	and	and	CCONJ
issue-363	219	12	improve	improve	VERB
issue-363	219	13	them	they	PRON
issue-363	219	14	according	accord	VERB
issue-363	219	15	to	to	ADP
issue-363	219	16	current	current	ADJ
issue-363	219	17	requirements	requirement	NOUN
issue-363	219	18	.	.	PUNCT
issue-363	220	1	baltic	baltic	PROPN
issue-363	220	2	journal	journal	PROPN
issue-363	220	3	of	of	ADP
issue-363	220	4	economic	economic	ADJ
issue-363	220	5	studies	study	NOUN
issue-363	220	6	302	302	NUM
issue-363	220	7	vol	vol	NOUN
issue-363	220	8	.	.	PROPN
issue-363	221	1	4	4	NUM
issue-363	221	2	,	,	PUNCT
issue-363	221	3	no	no	INTJ
issue-363	221	4	.	.	NOUN
issue-363	221	5	1	1	NUM
issue-363	221	6	,	,	PUNCT
issue-363	221	7	2018	2018	NUM
issue-363	221	8	the	the	DET
issue-363	221	9	state	state	NOUN
issue-363	221	10	financial	financial	ADJ
issue-363	221	11	control	control	NOUN
issue-363	221	12	forms	form	NOUN
issue-363	221	13	reflect	reflect	VERB
issue-363	221	14	the	the	DET
issue-363	221	15	expression	expression	NOUN
issue-363	221	16	of	of	ADP
issue-363	221	17	a	a	DET
issue-363	221	18	particular	particular	ADJ
issue-363	221	19	subject	subject	NOUN
issue-363	221	20	of	of	ADP
issue-363	221	21	state	state	NOUN
issue-363	221	22	financial	financial	ADJ
issue-363	221	23	control	control	NOUN
issue-363	221	24	.	.	PUNCT
issue-363	222	1	nowadays	nowadays	ADV
issue-363	222	2	the	the	DET
issue-363	222	3	main	main	ADJ
issue-363	222	4	form	form	NOUN
issue-363	222	5	is	be	AUX
issue-363	222	6	a	a	DET
issue-363	222	7	revision	revision	NOUN
issue-363	222	8	.	.	PUNCT
issue-363	223	1	the	the	DET
issue-363	223	2	basis	basis	NOUN
issue-363	223	3	for	for	ADP
issue-363	223	4	stare	stare	ADJ
issue-363	223	5	internal	internal	ADJ
issue-363	223	6	financial	financial	ADJ
issue-363	223	7	control	control	NOUN
issue-363	223	8	,	,	PUNCT
issue-363	223	9	performed	perform	VERB
issue-363	223	10	by	by	ADP
issue-363	223	11	sfi	sfi	PROPN
issue-363	223	12	,	,	PUNCT
issue-363	223	13	along	along	ADP
issue-363	223	14	with	with	ADP
issue-363	223	15	different	different	ADJ
issue-363	223	16	types	type	NOUN
issue-363	223	17	of	of	ADP
issue-363	223	18	control	control	NOUN
issue-363	223	19	is	be	AUX
issue-363	223	20	an	an	DET
issue-363	223	21	inspection	inspection	NOUN
issue-363	223	22	.	.	PUNCT
issue-363	224	1	such	such	DET
issue-363	224	2	a	a	DET
issue-363	224	3	type	type	NOUN
issue-363	224	4	of	of	ADP
issue-363	224	5	control	control	NOUN
issue-363	224	6	over	over	ADP
issue-363	224	7	the	the	DET
issue-363	224	8	activities	activity	NOUN
issue-363	224	9	of	of	ADP
issue-363	224	10	public	public	ADJ
issue-363	224	11	and	and	CCONJ
issue-363	224	12	municipal	municipal	ADJ
issue-363	224	13	sectors	sector	NOUN
issue-363	224	14	is	be	AUX
issue-363	224	15	aimed	aim	VERB
issue-363	224	16	primarily	primarily	ADV
issue-363	224	17	at	at	ADP
issue-363	224	18	detecting	detect	VERB
issue-363	224	19	violations	violation	NOUN
issue-363	224	20	and	and	CCONJ
issue-363	224	21	punishing	punish	VERB
issue-363	224	22	responsible	responsible	ADJ
issue-363	224	23	persons	person	NOUN
issue-363	224	24	but	but	CCONJ
issue-363	224	25	not	not	PART
issue-363	224	26	assessing	assess	VERB
issue-363	224	27	the	the	DET
issue-363	224	28	results	result	NOUN
issue-363	224	29	,	,	PUNCT
issue-363	224	30	achieved	achieve	VERB
issue-363	224	31	in	in	ADP
issue-363	224	32	public	public	ADJ
issue-363	224	33	finance	finance	NOUN
issue-363	224	34	management	management	NOUN
issue-363	224	35	.	.	PUNCT
issue-363	225	1	the	the	DET
issue-363	225	2	current	current	ADJ
issue-363	225	3	need	need	VERB
issue-363	225	4	to	to	PART
issue-363	225	5	perform	perform	VERB
issue-363	225	6	the	the	DET
issue-363	225	7	inspection	inspection	NOUN
issue-363	225	8	is	be	AUX
issue-363	225	9	due	due	ADJ
issue-363	225	10	to	to	ADP
issue-363	225	11	an	an	DET
issue-363	225	12	extremely	extremely	ADV
issue-363	225	13	low	low	ADJ
issue-363	225	14	level	level	NOUN
issue-363	225	15	of	of	ADP
issue-363	225	16	financial	financial	ADJ
issue-363	225	17	discipline	discipline	NOUN
issue-363	225	18	in	in	ADP
issue-363	225	19	the	the	DET
issue-363	225	20	public	public	ADJ
issue-363	225	21	sector	sector	NOUN
issue-363	225	22	,	,	PUNCT
issue-363	225	23	the	the	DET
issue-363	225	24	lack	lack	NOUN
issue-363	225	25	of	of	ADP
issue-363	225	26	internal	internal	ADJ
issue-363	225	27	control	control	NOUN
issue-363	225	28	system	system	NOUN
issue-363	225	29	,	,	PUNCT
issue-363	225	30	and	and	CCONJ
issue-363	225	31	decentralized	decentralize	VERB
issue-363	225	32	internal	internal	ADJ
issue-363	225	33	audit	audit	NOUN
issue-363	225	34	in	in	ADP
issue-363	225	35	the	the	DET
issue-363	225	36	public	public	ADJ
issue-363	225	37	sector	sector	NOUN
issue-363	225	38	.	.	PUNCT
issue-363	226	1	the	the	DET
issue-363	226	2	classification	classification	NOUN
issue-363	226	3	of	of	ADP
issue-363	226	4	state	state	NOUN
issue-363	226	5	financial	financial	ADJ
issue-363	226	6	control	control	NOUN
issue-363	226	7	is	be	AUX
issue-363	226	8	sufficiently	sufficiently	ADV
issue-363	226	9	completed	complete	VERB
issue-363	226	10	but	but	CCONJ
issue-363	226	11	also	also	ADV
issue-363	226	12	has	have	VERB
issue-363	226	13	many	many	ADJ
issue-363	226	14	disadvantages	disadvantage	NOUN
issue-363	226	15	.	.	PUNCT
issue-363	227	1	this	this	PRON
issue-363	227	2	is	be	AUX
issue-363	227	3	especially	especially	ADV
issue-363	227	4	true	true	ADJ
issue-363	227	5	for	for	ADP
issue-363	227	6	follow	follow	VERB
issue-363	227	7	-	-	PUNCT
issue-363	227	8	up	up	ADP
issue-363	227	9	control	control	NOUN
issue-363	227	10	over	over	ADP
issue-363	227	11	the	the	DET
issue-363	227	12	previous	previous	ADJ
issue-363	227	13	and	and	CCONJ
issue-363	227	14	the	the	DET
issue-363	227	15	current	current	ADJ
issue-363	227	16	one	one	NUM
issue-363	227	17	,	,	PUNCT
issue-363	227	18	which	which	PRON
issue-363	227	19	is	be	AUX
issue-363	227	20	rather	rather	ADV
issue-363	227	21	ineffective	ineffective	ADJ
issue-363	227	22	according	accord	VERB
issue-363	227	23	to	to	ADP
issue-363	227	24	the	the	DET
issue-363	227	25	opinion	opinion	NOUN
issue-363	227	26	of	of	ADP
issue-363	227	27	the	the	DET
issue-363	227	28	international	international	ADJ
issue-363	227	29	community	community	NOUN
issue-363	227	30	.	.	PUNCT
issue-363	228	1	in	in	ADP
issue-363	228	2	ukraine	ukraine	NOUN
issue-363	228	3	,	,	PUNCT
issue-363	228	4	the	the	DET
issue-363	228	5	accounting	accounting	NOUN
issue-363	228	6	chamber	chamber	NOUN
issue-363	228	7	performs	perform	VERB
issue-363	228	8	the	the	DET
issue-363	228	9	state	state	NOUN
issue-363	228	10	financial	financial	ADJ
issue-363	228	11	control	control	NOUN
issue-363	228	12	function	function	NOUN
issue-363	228	13	in	in	ADP
issue-363	228	14	a	a	DET
issue-363	228	15	part	part	NOUN
issue-363	228	16	of	of	ADP
issue-363	228	17	the	the	DET
issue-363	228	18	monitoring	monitoring	NOUN
issue-363	228	19	of	of	ADP
issue-363	228	20	using	use	VERB
issue-363	228	21	the	the	DET
issue-363	228	22	state	state	NOUN
issue-363	228	23	budget	budget	NOUN
issue-363	228	24	of	of	ADP
issue-363	228	25	ukraine	ukraine	NOUN
issue-363	228	26	and	and	CCONJ
issue-363	228	27	government	government	NOUN
issue-363	228	28	financial	financial	ADJ
issue-363	228	29	inspection	inspection	NOUN
issue-363	228	30	of	of	ADP
issue-363	228	31	ukraine	ukraine	NOUN
issue-363	228	32	within	within	ADP
issue-363	228	33	its	its	PRON
issue-363	228	34	powers	power	NOUN
issue-363	228	35	defined	define	VERB
issue-363	228	36	by	by	ADP
issue-363	228	37	law	law	NOUN
issue-363	228	38	.	.	PUNCT
issue-363	229	1	an	an	DET
issue-363	229	2	important	important	ADJ
issue-363	229	3	sign	sign	NOUN
issue-363	229	4	of	of	ADP
issue-363	229	5	readiness	readiness	NOUN
issue-363	229	6	to	to	PART
issue-363	229	7	join	join	VERB
issue-363	229	8	the	the	DET
issue-363	229	9	eu	eu	PROPN
issue-363	229	10	is	be	AUX
issue-363	229	11	to	to	PART
issue-363	229	12	establish	establish	VERB
issue-363	229	13	procedures	procedure	NOUN
issue-363	229	14	for	for	ADP
issue-363	229	15	the	the	DET
issue-363	229	16	compensation	compensation	NOUN
issue-363	229	17	for	for	ADP
issue-363	229	18	loss	loss	NOUN
issue-363	229	19	of	of	ADP
issue-363	229	20	finance	finance	NOUN
issue-363	229	21	.	.	PUNCT
issue-363	230	1	but	but	CCONJ
issue-363	230	2	today	today	NOUN
issue-363	230	3	,	,	PUNCT
issue-363	230	4	ukrainian	ukrainian	ADJ
issue-363	230	5	legislation	legislation	NOUN
issue-363	230	6	does	do	AUX
issue-363	230	7	not	not	PART
issue-363	230	8	provide	provide	VERB
issue-363	230	9	an	an	DET
issue-363	230	10	effective	effective	ADJ
issue-363	230	11	mechanism	mechanism	NOUN
issue-363	230	12	for	for	ADP
issue-363	230	13	the	the	DET
issue-363	230	14	compensation	compensation	NOUN
issue-363	230	15	of	of	ADP
issue-363	230	16	lost	lose	VERB
issue-363	230	17	budget	budget	NOUN
issue-363	230	18	funds	fund	NOUN
issue-363	230	19	and	and	CCONJ
issue-363	230	20	the	the	DET
issue-363	230	21	responsibility	responsibility	NOUN
issue-363	230	22	of	of	ADP
issue-363	230	23	officials	official	NOUN
issue-363	230	24	for	for	ADP
issue-363	230	25	violations	violation	NOUN
issue-363	230	26	of	of	ADP
issue-363	230	27	financial	financial	ADJ
issue-363	230	28	discipline	discipline	NOUN
issue-363	230	29	.	.	PUNCT
issue-363	231	1	experience	experience	NOUN
issue-363	231	2	in	in	ADP
issue-363	231	3	other	other	ADJ
issue-363	231	4	countries	country	NOUN
issue-363	231	5	shows	show	VERB
issue-363	231	6	that	that	SCONJ
issue-363	231	7	to	to	PART
issue-363	231	8	deal	deal	VERB
issue-363	231	9	with	with	ADP
issue-363	231	10	cases	case	NOUN
issue-363	231	11	of	of	ADP
issue-363	231	12	abuse	abuse	NOUN
issue-363	231	13	by	by	ADP
issue-363	231	14	tax	tax	NOUN
issue-363	231	15	officials	official	NOUN
issue-363	231	16	of	of	ADP
issue-363	231	17	their	their	PRON
issue-363	231	18	rights	right	NOUN
issue-363	231	19	,	,	PUNCT
issue-363	231	20	there	there	PRON
issue-363	231	21	is	be	VERB
issue-363	231	22	a	a	DET
issue-363	231	23	widespread	widespread	ADJ
issue-363	231	24	practice	practice	NOUN
issue-363	231	25	of	of	ADP
issue-363	231	26	recovery	recovery	NOUN
issue-363	231	27	of	of	ADP
issue-363	231	28	costs	cost	NOUN
issue-363	231	29	and	and	CCONJ
issue-363	231	30	expenses	expense	NOUN
issue-363	231	31	from	from	ADP
issue-363	231	32	the	the	DET
issue-363	231	33	tax	tax	NOUN
issue-363	231	34	authority	authority	NOUN
issue-363	231	35	.	.	PUNCT
issue-363	232	1	the	the	DET
issue-363	232	2	results	result	NOUN
issue-363	232	3	of	of	ADP
issue-363	232	4	state	state	NOUN
issue-363	232	5	financial	financial	ADJ
issue-363	232	6	control	control	NOUN
issue-363	232	7	and	and	CCONJ
issue-363	232	8	audit	audit	NOUN
issue-363	232	9	must	must	AUX
issue-363	232	10	be	be	AUX
issue-363	232	11	based	base	VERB
issue-363	232	12	on	on	ADP
issue-363	232	13	the	the	DET
issue-363	232	14	application	application	NOUN
issue-363	232	15	of	of	ADP
issue-363	232	16	common	common	ADJ
issue-363	232	17	procedures	procedure	NOUN
issue-363	232	18	and	and	CCONJ
issue-363	232	19	methods	method	NOUN
issue-363	232	20	,	,	PUNCT
issue-363	232	21	and	and	CCONJ
issue-363	232	22	also	also	ADV
issue-363	232	23	on	on	ADP
issue-363	232	24	sufficient	sufficient	ADJ
issue-363	232	25	evidence	evidence	NOUN
issue-363	232	26	,	,	PUNCT
issue-363	232	27	which	which	PRON
issue-363	232	28	enable	enable	VERB
issue-363	232	29	a	a	DET
issue-363	232	30	state	state	NOUN
issue-363	232	31	inspector	inspector	NOUN
issue-363	232	32	or	or	CCONJ
issue-363	232	33	a	a	DET
issue-363	232	34	public	public	ADJ
issue-363	232	35	accountant	accountant	NOUN
issue-363	232	36	to	to	PART
issue-363	232	37	express	express	VERB
issue-363	232	38	logical	logical	ADJ
issue-363	232	39	and	and	CCONJ
issue-363	232	40	competent	competent	ADJ
issue-363	232	41	opinions	opinion	NOUN
issue-363	232	42	.	.	PUNCT
issue-363	233	1	in	in	ADP
issue-363	233	2	view	view	NOUN
issue-363	233	3	of	of	ADP
issue-363	233	4	the	the	DET
issue-363	233	5	above	above	ADJ
issue-363	233	6	,	,	PUNCT
issue-363	233	7	it	it	PRON
issue-363	233	8	is	be	AUX
issue-363	233	9	necessary	necessary	ADJ
issue-363	233	10	:	:	PUNCT
issue-363	233	11	‒	‒	NOUN
issue-363	233	12	to	to	PART
issue-363	233	13	further	far	ADV
issue-363	233	14	develop	develop	VERB
issue-363	233	15	conceptual	conceptual	ADJ
issue-363	233	16	foundations	foundation	NOUN
issue-363	233	17	of	of	ADP
issue-363	233	18	the	the	DET
issue-363	233	19	system	system	NOUN
issue-363	233	20	of	of	ADP
issue-363	233	21	principles	principle	NOUN
issue-363	233	22	of	of	ADP
issue-363	233	23	state	state	NOUN
issue-363	233	24	financial	financial	ADJ
issue-363	233	25	control	control	NOUN
issue-363	233	26	,	,	PUNCT
issue-363	233	27	their	their	PRON
issue-363	233	28	classification	classification	NOUN
issue-363	233	29	;	;	PUNCT
issue-363	233	30	‒	‒	X
issue-363	233	31	in	in	ADP
issue-363	233	32	sectoral	sectoral	ADJ
issue-363	233	33	legislation	legislation	NOUN
issue-363	233	34	,	,	PUNCT
issue-363	233	35	specify	specify	VERB
issue-363	233	36	the	the	DET
issue-363	233	37	principles	principle	NOUN
issue-363	233	38	of	of	ADP
issue-363	233	39	state	state	NOUN
issue-363	233	40	financial	financial	ADJ
issue-363	233	41	control	control	NOUN
issue-363	233	42	according	accord	VERB
issue-363	233	43	to	to	ADP
issue-363	233	44	their	their	PRON
issue-363	233	45	types	type	NOUN
issue-363	233	46	;	;	PUNCT
issue-363	233	47	‒	‒	X
issue-363	233	48	to	to	PART
issue-363	233	49	amend	amend	VERB
issue-363	233	50	the	the	DET
issue-363	233	51	law	law	NOUN
issue-363	233	52	of	of	ADP
issue-363	233	53	ukraine	ukraine	NOUN
issue-363	233	54	“	"	PUNCT
issue-363	233	55	on	on	ADP
issue-363	233	56	basic	basic	ADJ
issue-363	233	57	principles	principle	NOUN
issue-363	233	58	of	of	ADP
issue-363	233	59	implementation	implementation	NOUN
issue-363	233	60	of	of	ADP
issue-363	233	61	state	state	NOUN
issue-363	233	62	financial	financial	ADJ
issue-363	233	63	control	control	NOUN
issue-363	233	64	in	in	ADP
issue-363	233	65	ukraine	ukraine	NOUN
issue-363	233	66	”	"	PUNCT
issue-363	233	67	by	by	ADP
issue-363	233	68	the	the	DET
issue-363	233	69	article	article	NOUN
issue-363	233	70	,	,	PUNCT
issue-363	233	71	which	which	PRON
issue-363	233	72	provide	provide	VERB
issue-363	233	73	a	a	DET
issue-363	233	74	list	list	NOUN
issue-363	233	75	of	of	ADP
issue-363	233	76	principles	principle	NOUN
issue-363	233	77	for	for	ADP
issue-363	233	78	the	the	DET
issue-363	233	79	implementation	implementation	NOUN
issue-363	233	80	of	of	ADP
issue-363	233	81	state	state	NOUN
issue-363	233	82	financial	financial	ADJ
issue-363	233	83	control	control	NOUN
issue-363	233	84	in	in	ADP
issue-363	233	85	ukraine	ukraine	PROPN
issue-363	233	86	(	(	PUNCT
issue-363	233	87	legality	legality	NOUN
issue-363	233	88	,	,	PUNCT
issue-363	233	89	independence	independence	NOUN
issue-363	233	90	,	,	PUNCT
issue-363	233	91	objectivity	objectivity	NOUN
issue-363	233	92	,	,	PUNCT
issue-363	233	93	efficiency	efficiency	NOUN
issue-363	233	94	,	,	PUNCT
issue-363	233	95	accountability	accountability	NOUN
issue-363	233	96	,	,	PUNCT
issue-363	233	97	competence	competence	NOUN
issue-363	233	98	,	,	PUNCT
issue-363	233	99	professional	professional	ADJ
issue-363	233	100	ethics	ethic	NOUN
issue-363	233	101	,	,	PUNCT
issue-363	233	102	transparency	transparency	NOUN
issue-363	233	103	,	,	PUNCT
issue-363	233	104	publicity	publicity	NOUN
issue-363	233	105	,	,	PUNCT
issue-363	233	106	prevention	prevention	NOUN
issue-363	233	107	of	of	ADP
issue-363	233	108	violation	violation	NOUN
issue-363	233	109	,	,	PUNCT
issue-363	233	110	obligatory	obligatory	ADJ
issue-363	233	111	liability	liability	NOUN
issue-363	233	112	for	for	ADP
issue-363	233	113	violations	violation	NOUN
issue-363	233	114	of	of	ADP
issue-363	233	115	financial	financial	ADJ
issue-363	233	116	discipline	discipline	NOUN
issue-363	233	117	)	)	PUNCT
issue-363	233	118	,	,	PUNCT
issue-363	233	119	which	which	PRON
issue-363	233	120	will	will	AUX
issue-363	233	121	become	become	VERB
issue-363	233	122	an	an	DET
issue-363	233	123	important	important	ADJ
issue-363	233	124	step	step	NOUN
issue-363	233	125	towards	towards	ADP
issue-363	233	126	the	the	DET
issue-363	233	127	european	european	ADJ
issue-363	233	128	integration	integration	NOUN
issue-363	233	129	of	of	ADP
issue-363	233	130	ukraine	ukraine	NOUN
issue-363	233	131	into	into	ADP
issue-363	233	132	the	the	DET
issue-363	233	133	european	european	PROPN
issue-363	233	134	union	union	PROPN
issue-363	233	135	.	.	PUNCT
issue-363	234	1	references	reference	NOUN
issue-363	234	2	:	:	PUNCT
issue-363	234	3	barabash	barabash	NOUN
issue-363	234	4	,	,	PUNCT
issue-363	234	5	n.	n.	PROPN
issue-363	234	6	&	&	CCONJ
issue-363	234	7	nykonovych	nykonovych	PROPN
issue-363	234	8	m.	m.	NOUN
issue-363	234	9	(	(	PUNCT
issue-363	235	1	2015	2015	NUM
issue-363	235	2	)	)	PUNCT
issue-363	235	3	udoskonalennia	udoskonalennia	NOUN
issue-363	235	4	systemy	systemy	PROPN
issue-363	235	5	derzhavnoho	derzhavnoho	PROPN
issue-363	235	6	finansovoho	finansovoho	NOUN
issue-363	235	7	kontroliu	kontroliu	PROPN
issue-363	235	8	[	[	X
issue-363	235	9	improvement	improvement	NOUN
issue-363	235	10	of	of	ADP
issue-363	235	11	the	the	DET
issue-363	235	12	system	system	NOUN
issue-363	235	13	of	of	ADP
issue-363	235	14	state	state	NOUN
issue-363	235	15	financial	financial	ADJ
issue-363	235	16	control	control	NOUN
issue-363	235	17	]	]	PUNCT
issue-363	235	18	.	.	PUNCT
issue-363	236	1	financial	financial	ADJ
issue-363	236	2	control	control	NOUN
issue-363	236	3	(	(	PUNCT
issue-363	236	4	no	no	INTJ
issue-363	236	5	.	.	NOUN
issue-363	236	6	3	3	NUM
issue-363	236	7	(	(	PUNCT
issue-363	236	8	26	26	NUM
issue-363	236	9	)	)	PUNCT
issue-363	236	10	)	)	PUNCT
issue-363	236	11	,	,	PUNCT
issue-363	236	12	p.	p.	NOUN
issue-363	236	13	44‒47	44‒47	NUM
issue-363	236	14	.	.	PUNCT
issue-363	237	1	baranovska	baranovska	PROPN
issue-363	237	2	,	,	PUNCT
issue-363	237	3	v.	v.	PROPN
issue-363	237	4	(	(	PUNCT
issue-363	237	5	2012	2012	NUM
issue-363	237	6	)	)	PUNCT
issue-363	237	7	derzhavnyi	derzhavnyi	PROPN
issue-363	237	8	finansovyi	finansovyi	PROPN
issue-363	237	9	kontrol	kontrol	PROPN
issue-363	237	10	v	v	ADP
issue-363	237	11	ukraini	ukraini	PROPN
issue-363	237	12	:	:	PUNCT
issue-363	237	13	problemy	problemy	PROPN
issue-363	237	14	ta	ta	PROPN
issue-363	237	15	shliakhy	shliakhy	PROPN
issue-363	237	16	yikh	yikh	PROPN
issue-363	237	17	vyrishennia	vyrishennia	PROPN
issue-363	238	1	[	[	X
issue-363	238	2	state	state	NOUN
issue-363	238	3	financial	financial	ADJ
issue-363	238	4	control	control	NOUN
issue-363	238	5	in	in	ADP
issue-363	238	6	ukraine	ukraine	NOUN
issue-363	238	7	:	:	PUNCT
issue-363	238	8	problems	problem	NOUN
issue-363	238	9	and	and	CCONJ
issue-363	238	10	ways	way	NOUN
issue-363	238	11	of	of	ADP
issue-363	238	12	their	their	PRON
issue-363	238	13	solution	solution	NOUN
issue-363	238	14	]	]	PUNCT
issue-363	238	15	.	.	PUNCT
issue-363	239	1	analysis	analysis	NOUN
issue-363	239	2	,	,	PUNCT
issue-363	239	3	control	control	NOUN
issue-363	239	4	and	and	CCONJ
issue-363	239	5	analysis	analysis	NOUN
issue-363	239	6	in	in	ADP
issue-363	239	7	the	the	DET
issue-363	239	8	management	management	NOUN
issue-363	239	9	of	of	ADP
issue-363	239	10	entrepreneurial	entrepreneurial	ADJ
issue-363	239	11	activity	activity	NOUN
issue-363	239	12	(	(	PUNCT
issue-363	239	13	cherkasy	cherkasy	NOUN
issue-363	239	14	)	)	PUNCT
issue-363	239	15	,	,	PUNCT
issue-363	239	16	p.	p.	NOUN
issue-363	239	17	62‒64	62‒64	NUM
issue-363	239	18	.	.	PUNCT
issue-363	240	1	butko	butko	PROPN
issue-363	240	2	,	,	PUNCT
issue-363	240	3	a.	a.	NOUN
issue-363	240	4	&	&	CCONJ
issue-363	240	5	marchenko	marchenko	PROPN
issue-363	240	6	,	,	PUNCT
issue-363	240	7	b.	b.	PROPN
issue-363	240	8	(	(	PUNCT
issue-363	240	9	2013	2013	NUM
issue-363	240	10	)	)	PUNCT
issue-363	240	11	vnutrishnii	vnutrishnii	NOUN
issue-363	240	12	finansovyi	finansovyi	VERB
issue-363	240	13	kontroliu	kontroliu	PROPN
issue-363	240	14	u	u	PROPN
issue-363	240	15	systemi	systemi	VERB
issue-363	240	16	finansovoho	finansovoho	NOUN
issue-363	240	17	kontroliu	kontroliu	PROPN
issue-363	240	18	derzhavy	derzhavy	PROPN
issue-363	241	1	[	[	X
issue-363	241	2	domestic	domestic	ADJ
issue-363	241	3	financial	financial	ADJ
issue-363	241	4	control	control	NOUN
issue-363	241	5	in	in	ADP
issue-363	241	6	the	the	DET
issue-363	241	7	system	system	NOUN
issue-363	241	8	of	of	ADP
issue-363	241	9	financial	financial	ADJ
issue-363	241	10	control	control	NOUN
issue-363	241	11	of	of	ADP
issue-363	241	12	the	the	DET
issue-363	241	13	state	state	NOUN
issue-363	241	14	]	]	PUNCT
issue-363	241	15	.	.	PUNCT
issue-363	242	1	finance	finance	NOUN
issue-363	242	2	of	of	ADP
issue-363	242	3	ukraine	ukraine	NOUN
issue-363	242	4	.	.	PUNCT
issue-363	243	1	p.	p.	NOUN
issue-363	243	2	127‒136	127‒136	NUM
issue-363	243	3	.	.	PUNCT
issue-363	244	1	butynets	butynet	NOUN
issue-363	244	2	,	,	PUNCT
issue-363	244	3	f.	f.	PROPN
issue-363	244	4	&	&	CCONJ
issue-363	244	5	bardash	bardash	PROPN
issue-363	244	6	,	,	PUNCT
issue-363	244	7	s.	s.	PROPN
issue-363	244	8	(	(	PUNCT
issue-363	244	9	2000	2000	NUM
issue-363	244	10	)	)	PUNCT
issue-363	244	11	kontrol	kontrol	PROPN
issue-363	244	12	ta	ta	AUX
issue-363	244	13	reviziia	reviziia	VERB
issue-363	244	14	[	[	X
issue-363	244	15	control	control	NOUN
issue-363	244	16	and	and	CCONJ
issue-363	244	17	revision	revision	NOUN
issue-363	244	18	]	]	X
issue-363	244	19	(	(	PUNCT
issue-363	244	20	zhytomyr	zhytomyr	NOUN
issue-363	244	21	:	:	PUNCT
issue-363	244	22	zhiti	zhiti	ADV
issue-363	244	23	)	)	PUNCT
issue-363	244	24	,	,	PUNCT
issue-363	244	25	512	512	NUM
issue-363	244	26	p.	p.	NOUN
issue-363	244	27	declaration	declaration	NOUN
issue-363	244	28	on	on	ADP
issue-363	244	29	general	general	ADJ
issue-363	244	30	principles	principle	NOUN
issue-363	244	31	of	of	ADP
issue-363	244	32	activity	activity	NOUN
issue-363	244	33	of	of	ADP
issue-363	244	34	the	the	DET
issue-363	244	35	highest	high	ADJ
issue-363	244	36	financial	financial	ADJ
issue-363	244	37	control	control	NOUN
issue-363	244	38	bodies	body	NOUN
issue-363	244	39	of	of	ADP
issue-363	244	40	the	the	DET
issue-363	244	41	member	member	NOUN
issue-363	244	42	states	state	NOUN
issue-363	244	43	of	of	ADP
issue-363	244	44	the	the	DET
issue-363	244	45	commonwealth	commonwealth	NOUN
issue-363	244	46	of	of	ADP
issue-363	244	47	independent	independent	ADJ
issue-363	244	48	states	state	NOUN
issue-363	244	49	(	(	PUNCT
issue-363	244	50	2001	2001	NUM
issue-363	244	51	)	)	PUNCT
issue-363	244	52	.	.	PUNCT
issue-363	245	1	the	the	DET
issue-363	245	2	verkhovna	verkhovna	NOUN
issue-363	245	3	rada	rada	PROPN
issue-363	245	4	of	of	ADP
issue-363	245	5	ukraine	ukraine	PROPN
issue-363	245	6	(	(	PUNCT
issue-363	245	7	dated	date	VERB
issue-363	245	8	june	june	PROPN
issue-363	245	9	8)	8)	NUM
issue-363	245	10	,	,	PUNCT
issue-363	245	11	available	available	ADJ
issue-363	245	12	at	at	ADP
issue-363	245	13	:	:	PUNCT
issue-363	245	14	http://zakon0.rada.gov.ua/laws/show/997_a40	http://zakon0.rada.gov.ua/laws/show/997_a40	PROPN
issue-363	245	15	gutsalenko	gutsalenko	PROPN
issue-363	245	16	,	,	PUNCT
issue-363	245	17	l.	l.	PROPN
issue-363	245	18	derii	derii	PROPN
issue-363	245	19	,	,	PUNCT
issue-363	245	20	v.	v.	ADV
issue-363	245	21	,	,	PUNCT
issue-363	245	22	&	&	CCONJ
issue-363	245	23	kotsupatry	kotsupatry	PROPN
issue-363	245	24	,	,	PUNCT
issue-363	245	25	m.	m.	NOUN
issue-363	245	26	(	(	PUNCT
issue-363	245	27	2017	2017	NUM
issue-363	245	28	)	)	PUNCT
issue-363	245	29	derzhavnyi	derzhavnyi	PROPN
issue-363	245	30	finansovyi	finansovyi	PROPN
issue-363	245	31	kontrol	kontrol	PROPN
issue-363	245	32	[	[	X
issue-363	245	33	state	state	NOUN
issue-363	245	34	financial	financial	ADJ
issue-363	245	35	control	control	NOUN
issue-363	245	36	]	]	PUNCT
issue-363	245	37	(	(	PUNCT
issue-363	245	38	kyiv	kyiv	ADJ
issue-363	245	39	:	:	PUNCT
issue-363	245	40	tsentr	tsentr	NOUN
issue-363	245	41	uchbovoi	uchbovoi	PROPN
issue-363	245	42	literatury	literatury	NOUN
issue-363	245	43	)	)	PUNCT
issue-363	245	44	,	,	PUNCT
issue-363	245	45	424	424	NUM
issue-363	245	46	p.	p.	NOUN
issue-363	245	47	law	law	NOUN
issue-363	245	48	of	of	ADP
issue-363	245	49	ukraine	ukraine	NOUN
issue-363	245	50	(	(	PUNCT
issue-363	245	51	1993	1993	NUM
issue-363	245	52	)	)	PUNCT
issue-363	245	53	pro	pro	ADJ
issue-363	245	54	osnovni	osnovni	VERB
issue-363	245	55	zasady	zasady	PROPN
issue-363	245	56	zdiisnennia	zdiisnennia	PROPN
issue-363	245	57	derzhavnoho	derzhavnoho	PROPN
issue-363	245	58	finansovoho	finansovoho	NOUN
issue-363	245	59	kontroliu	kontroliu	PROPN
issue-363	245	60	v	v	X
issue-363	245	61	ukraini	ukraini	NOUN
issue-363	246	1	[	[	X
issue-363	246	2	on	on	ADP
issue-363	246	3	the	the	DET
issue-363	246	4	basic	basic	ADJ
issue-363	246	5	principles	principle	NOUN
issue-363	246	6	of	of	ADP
issue-363	246	7	implementation	implementation	NOUN
issue-363	246	8	of	of	ADP
issue-363	246	9	state	state	NOUN
issue-363	246	10	financial	financial	ADJ
issue-363	246	11	control	control	NOUN
issue-363	246	12	in	in	ADP
issue-363	246	13	ukraine	ukraine	NOUN
issue-363	246	14	]	]	PUNCT
issue-363	246	15	(	(	PUNCT
issue-363	246	16	dated	date	VERB
issue-363	246	17	january	january	PROPN
issue-363	246	18	26	26	NUM
issue-363	246	19	,	,	PUNCT
issue-363	246	20	no	no	NOUN
issue-363	246	21	.	.	NOUN
issue-363	246	22	2939	2939	NUM
issue-363	246	23	-	-	SYM
issue-363	246	24	xii	xii	NUM
issue-363	246	25	)	)	PUNCT
issue-363	246	26	.	.	PUNCT
issue-363	247	1	the	the	DET
issue-363	247	2	verkhovna	verkhovna	NOUN
issue-363	247	3	rada	rada	PROPN
issue-363	247	4	of	of	ADP
issue-363	247	5	ukraine	ukraine	PROPN
issue-363	247	6	,	,	PUNCT
issue-363	247	7	available	available	ADJ
issue-363	247	8	at	at	ADP
issue-363	247	9	:	:	PUNCT
issue-363	247	10	http://zakon2.rada.gov.ua/laws/show/2939-12	http://zakon2.rada.gov.ua/laws/show/2939-12	NOUN
issue-363	247	11	law	law	NOUN
issue-363	247	12	of	of	ADP
issue-363	247	13	ukraine	ukraine	NOUN
issue-363	247	14	(	(	PUNCT
issue-363	247	15	2015	2015	NUM
issue-363	247	16	)	)	PUNCT
issue-363	247	17	pro	pro	ADJ
issue-363	247	18	rakhunkovu	rakhunkovu	ADJ
issue-363	247	19	palatu	palatu	NOUN
issue-363	247	20	[	[	X
issue-363	247	21	on	on	ADP
issue-363	247	22	accounting	accounting	NOUN
issue-363	247	23	chamber	chamber	PROPN
issue-363	247	24	]	]	X
issue-363	247	25	(	(	PUNCT
issue-363	247	26	dated	date	VERB
issue-363	247	27	july	july	PROPN
issue-363	247	28	2	2	NUM
issue-363	247	29	no	no	NOUN
issue-363	247	30	.	.	NOUN
issue-363	248	1	576	576	NUM
issue-363	248	2	-	-	PUNCT
issue-363	248	3	viii	viii	NOUN
issue-363	248	4	)	)	PUNCT
issue-363	248	5	.	.	PUNCT
issue-363	249	1	the	the	DET
issue-363	249	2	verkhovna	verkhovna	NOUN
issue-363	249	3	rada	rada	PROPN
issue-363	249	4	of	of	ADP
issue-363	249	5	ukraine	ukraine	PROPN
issue-363	249	6	,	,	PUNCT
issue-363	249	7	available	available	ADJ
issue-363	249	8	at	at	ADP
issue-363	249	9	:	:	PUNCT
issue-363	249	10	http://zakon2.rada.gov.ua/laws/show/576-19	http://zakon2.rada.gov.ua/laws/show/576-19	PROPN
issue-363	249	11	order	order	NOUN
issue-363	249	12	of	of	ADP
issue-363	249	13	the	the	DET
issue-363	249	14	cabinet	cabinet	NOUN
issue-363	249	15	of	of	ADP
issue-363	249	16	ministers	minister	NOUN
issue-363	249	17	of	of	ADP
issue-363	249	18	ukraine	ukraine	NOUN
issue-363	249	19	(	(	PUNCT
issue-363	249	20	2016	2016	NUM
issue-363	249	21	)	)	PUNCT
issue-363	249	22	pro	pro	ADJ
issue-363	249	23	zatverdzhennia	zatverdzhennia	X
issue-363	249	24	planu	planu	X
issue-363	249	25	priorytetnykh	priorytetnykh	VERB
issue-363	249	26	dii	dii	NOUN
issue-363	249	27	uriadu	uriadu	ADJ
issue-363	249	28	na	na	PROPN
issue-363	249	29	2016	2016	NUM
issue-363	249	30	rik	rik	NOUN
issue-363	250	1	[	[	X
issue-363	250	2	on	on	ADP
issue-363	250	3	approval	approval	NOUN
issue-363	250	4	of	of	ADP
issue-363	250	5	the	the	DET
issue-363	250	6	plan	plan	NOUN
issue-363	250	7	of	of	ADP
issue-363	250	8	government	government	NOUN
issue-363	250	9	priority	priority	NOUN
issue-363	250	10	actions	action	NOUN
issue-363	250	11	for	for	ADP
issue-363	250	12	2016	2016	NUM
issue-363	250	13	]	]	PUNCT
issue-363	250	14	(	(	PUNCT
issue-363	250	15	dated	date	VERB
issue-363	250	16	may	may	PROPN
issue-363	250	17	27	27	NUM
issue-363	250	18	,	,	PUNCT
issue-363	250	19	no	no	INTJ
issue-363	250	20	.	.	NOUN
issue-363	250	21	418	418	NUM
issue-363	250	22	-	-	PUNCT
issue-363	250	23	р	р	NOUN
issue-363	250	24	)	)	PUNCT
issue-363	250	25	.	.	PUNCT
issue-363	251	1	orlyuk	orlyuk	NOUN
issue-363	251	2	,	,	PUNCT
issue-363	251	3	o.	o.	PROPN
issue-363	251	4	(	(	PUNCT
issue-363	251	5	2010	2010	NUM
issue-363	251	6	)	)	PUNCT
issue-363	251	7	finansove	finansove	NOUN
issue-363	251	8	pravo	pravo	PROPN
issue-363	251	9	.	.	PUNCT
issue-363	252	1	akademichnyi	akademichnyi	PROPN
issue-363	252	2	kurs	kur	VERB
issue-363	253	1	[	[	X
issue-363	253	2	financial	financial	ADJ
issue-363	253	3	law	law	NOUN
issue-363	253	4	.	.	PUNCT
issue-363	254	1	academic	academic	ADJ
issue-363	254	2	course	course	NOUN
issue-363	254	3	]	]	X
issue-363	254	4	(	(	PUNCT
issue-363	254	5	kyiv	kyiv	ADJ
issue-363	254	6	:	:	PUNCT
issue-363	254	7	yurinkom	yurinkom	NOUN
issue-363	254	8	inter	inter	NOUN
issue-363	254	9	)	)	PUNCT
issue-363	254	10	,	,	PUNCT
issue-363	254	11	808	808	NUM
issue-363	254	12	p.	p.	NOUN
issue-363	254	13	savchenko	savchenko	NOUN
issue-363	254	14	,	,	PUNCT
issue-363	254	15	l.	l.	PROPN
issue-363	254	16	(	(	PUNCT
issue-363	254	17	2002	2002	NUM
issue-363	254	18	)	)	PUNCT
issue-363	254	19	pravovi	pravovi	PROPN
issue-363	254	20	problemy	problemy	PROPN
issue-363	254	21	finansovoho	finansovoho	NOUN
issue-363	254	22	kontroliu	kontroliu	PROPN
issue-363	254	23	v	v	X
issue-363	254	24	ukraini	ukraini	NOUN
issue-363	255	1	[	[	X
issue-363	255	2	legal	legal	ADJ
issue-363	255	3	problems	problem	NOUN
issue-363	255	4	of	of	ADP
issue-363	255	5	financial	financial	ADJ
issue-363	255	6	control	control	NOUN
issue-363	255	7	in	in	ADP
issue-363	255	8	ukraine	ukraine	NOUN
issue-363	255	9	]	]	PUNCT
issue-363	255	10	(	(	PUNCT
issue-363	255	11	kharkiv	kharkiv	PROPN
issue-363	255	12	)	)	PUNCT
issue-363	255	13	,	,	PUNCT
issue-363	255	14	42	42	NUM
issue-363	255	15	p.	p.	NOUN
issue-363	255	16	semenov	semenov	NOUN
issue-363	255	17	,	,	PUNCT
issue-363	255	18	v.	v.	PROPN
issue-363	255	19	(	(	PUNCT
issue-363	255	20	1982	1982	NUM
issue-363	255	21	)	)	PUNCT
issue-363	255	22	konstitutsionnyie	konstitutsionnyie	NOUN
issue-363	255	23	printsipyi	printsipyi	PROPN
issue-363	255	24	grazhdanskogo	grazhdanskogo	VERB
issue-363	255	25	sudoproizvodstva	sudoproizvodstva	NOUN
issue-363	256	1	[	[	X
issue-363	256	2	constitutional	constitutional	ADJ
issue-363	256	3	principles	principle	NOUN
issue-363	256	4	of	of	ADP
issue-363	256	5	civil	civil	ADJ
issue-363	256	6	proceedings	proceeding	NOUN
issue-363	256	7	]	]	PUNCT
issue-363	256	8	(	(	PUNCT
issue-363	256	9	moscow	moscow	PROPN
issue-363	256	10	)	)	PUNCT
issue-363	256	11	.	.	PUNCT
issue-363	257	1	the	the	DET
issue-363	257	2	abu	abu	PROPN
issue-363	257	3	dhabi	dhabi	PROPN
issue-363	257	4	declaration	declaration	PROPN
issue-363	257	5	xxii	xxii	PROPN
issue-363	257	6	incosai	incosai	PROPN
issue-363	257	7	(	(	PUNCT
issue-363	257	8	2016	2016	NUM
issue-363	257	9	)	)	PUNCT
issue-363	257	10	.	.	PUNCT
issue-363	258	1	united	united	PROPN
issue-363	258	2	arab	arab	PROPN
issue-363	258	3	emirates	emirates	PROPN
issue-363	258	4	.	.	PUNCT
issue-363	259	1	international	international	ADJ
issue-363	259	2	organization	organization	NOUN
issue-363	259	3	of	of	ADP
issue-363	259	4	supreme	supreme	PROPN
issue-363	259	5	audit	audit	PROPN
issue-363	259	6	institutions	institution	NOUN
issue-363	259	7	,	,	PUNCT
issue-363	259	8	available	available	ADJ
issue-363	259	9	at	at	ADP
issue-363	259	10	:	:	PUNCT
issue-363	259	11	http://www.intosai.org/events/congresses-incosai/congress-themes-finaldocuments.html#c4202	http://www.intosai.org/events/congresses-incosai/congress-themes-finaldocuments.html#c4202	PROPN
issue-363	259	12	baltic	baltic	PROPN
issue-363	259	13	journal	journal	PROPN
issue-363	259	14	of	of	ADP
issue-363	259	15	economic	economic	ADJ
issue-363	259	16	studies	study	NOUN
issue-363	259	17	303	303	NUM
issue-363	259	18	vol	vol	NOUN
issue-363	259	19	.	.	PROPN
issue-363	260	1	4	4	NUM
issue-363	260	2	,	,	PUNCT
issue-363	260	3	no	no	INTJ
issue-363	260	4	.	.	NOUN
issue-363	260	5	1	1	NUM
issue-363	260	6	,	,	PUNCT
issue-363	260	7	2018	2018	NUM
issue-363	260	8	the	the	DET
issue-363	260	9	law	law	NOUN
issue-363	260	10	of	of	ADP
issue-363	260	11	ukraine	ukraine	NOUN
issue-363	260	12	(	(	PUNCT
issue-363	260	13	1993	1993	NUM
issue-363	260	14	)	)	PUNCT
issue-363	260	15	about	about	ADP
issue-363	260	16	the	the	DET
issue-363	260	17	basic	basic	ADJ
issue-363	260	18	principles	principle	NOUN
issue-363	260	19	of	of	ADP
issue-363	260	20	implementation	implementation	NOUN
issue-363	260	21	of	of	ADP
issue-363	260	22	the	the	DET
issue-363	260	23	state	state	NOUN
issue-363	260	24	financial	financial	ADJ
issue-363	260	25	control	control	NOUN
issue-363	260	26	in	in	ADP
issue-363	260	27	ukraine	ukraine	NOUN
issue-363	260	28	(	(	PUNCT
issue-363	260	29	with	with	ADP
issue-363	260	30	the	the	DET
issue-363	260	31	amendments	amendment	NOUN
issue-363	260	32	and	and	CCONJ
issue-363	260	33	additions	addition	NOUN
issue-363	260	34	)	)	PUNCT
issue-363	260	35	(	(	PUNCT
issue-363	260	36	dated	date	VERB
issue-363	260	37	january	january	PROPN
issue-363	260	38	26	26	NUM
issue-363	260	39	,	,	PUNCT
issue-363	260	40	no	no	NOUN
issue-363	260	41	.	.	NOUN
issue-363	260	42	2939	2939	NUM
issue-363	260	43	-	-	SYM
issue-363	260	44	xii	xii	NUM
issue-363	260	45	)	)	PUNCT
issue-363	260	46	,	,	PUNCT
issue-363	260	47	available	available	ADJ
issue-363	260	48	at	at	ADP
issue-363	260	49	:	:	PUNCT
issue-363	260	50	http://cis-legislation.com/	http://cis-legislation.com/	PROPN
issue-363	260	51	document.fwx?rgn=14460	document.fwx?rgn=14460	PRON
issue-363	260	52	(	(	PUNCT
issue-363	260	53	the	the	DET
issue-363	260	54	last	last	ADJ
issue-363	260	55	edition	edition	NOUN
issue-363	260	56	from	from	ADP
issue-363	260	57	december	december	PROPN
issue-363	260	58	23	23	NUM
issue-363	260	59	,	,	PUNCT
issue-363	260	60	2015	2015	NUM
issue-363	260	61	)	)	PUNCT
issue-363	260	62	.	.	PUNCT
issue-363	261	1	the	the	DET
issue-363	261	2	lima	lima	PROPN
issue-363	261	3	declaration	declaration	NOUN
issue-363	261	4	of	of	ADP
issue-363	261	5	guidelines	guideline	NOUN
issue-363	261	6	on	on	ADP
issue-363	261	7	auditing	audit	VERB
issue-363	261	8	precepts	precept	NOUN
issue-363	261	9	(	(	PUNCT
issue-363	261	10	1977	1977	NUM
issue-363	261	11	)	)	PUNCT
issue-363	261	12	.	.	PUNCT
issue-363	262	1	intosai	intosai	PROPN
issue-363	262	2	.	.	PUNCT
issue-363	263	1	international	international	ADJ
issue-363	263	2	organization	organization	NOUN
issue-363	263	3	of	of	ADP
issue-363	263	4	supreme	supreme	PROPN
issue-363	263	5	audit	audit	PROPN
issue-363	263	6	institutions	institution	NOUN
issue-363	263	7	,	,	PUNCT
issue-363	263	8	available	available	ADJ
issue-363	263	9	at	at	ADP
issue-363	263	10	:	:	PUNCT
issue-363	263	11	http://www.intosai.org/issai-executive-summaries/view/article/issai-1the-lima-declaration.html	http://www.intosai.org/issai-executive-summaries/view/article/issai-1the-lima-declaration.html	PROPN
issue-363	263	12	the	the	DET
issue-363	263	13	resolution	resolution	NOUN
issue-363	263	14	of	of	ADP
issue-363	263	15	the	the	DET
issue-363	263	16	cabinet	cabinet	NOUN
issue-363	263	17	of	of	ADP
issue-363	263	18	ministers	minister	NOUN
issue-363	263	19	of	of	ADP
issue-363	263	20	ukraine	ukraine	PROPN
issue-363	263	21	(	(	PUNCT
issue-363	263	22	2014	2014	NUM
issue-363	263	23	)	)	PUNCT
issue-363	263	24	polozhennia	polozhennia	NOUN
issue-363	263	25	pro	pro	ADJ
issue-363	263	26	derzhavnu	derzhavnu	PROPN
issue-363	263	27	fiskalnu	fiskalnu	PROPN
issue-363	263	28	sluzhbu	sluzhbu	PROPN
issue-363	263	29	ukrainy	ukrainy	ADJ
issue-363	264	1	[	[	X
issue-363	264	2	the	the	DET
issue-363	264	3	provision	provision	NOUN
issue-363	264	4	on	on	ADP
issue-363	264	5	the	the	DET
issue-363	264	6	state	state	NOUN
issue-363	264	7	fiscal	fiscal	ADJ
issue-363	264	8	service	service	NOUN
issue-363	264	9	of	of	ADP
issue-363	264	10	ukraine	ukraine	NOUN
issue-363	264	11	]	]	PUNCT
issue-363	264	12	(	(	PUNCT
issue-363	264	13	dated	date	VERB
issue-363	264	14	may	may	PROPN
issue-363	264	15	21	21	NUM
issue-363	264	16	,	,	PUNCT
issue-363	264	17	no	no	INTJ
issue-363	264	18	.	.	NOUN
issue-363	264	19	236	236	NUM
issue-363	264	20	)	)	PUNCT
issue-363	264	21	.	.	PUNCT
issue-363	265	1	verkhovna	verkhovna	VERB
issue-363	265	2	rada	rada	PROPN
issue-363	265	3	of	of	ADP
issue-363	265	4	ukraine	ukraine	PROPN
issue-363	265	5	,	,	PUNCT
issue-363	265	6	available	available	ADJ
issue-363	265	7	at	at	ADP
issue-363	265	8	:	:	PUNCT
issue-363	265	9	http://zakon3.rada.gov.ua/laws/show/236-2014-%d0%bf	http://zakon3.rada.gov.ua/laws/show/236-2014-%d0%bf	VERB
issue-363	265	10	the	the	DET
issue-363	265	11	resolution	resolution	NOUN
issue-363	265	12	of	of	ADP
issue-363	265	13	the	the	DET
issue-363	265	14	cabinet	cabinet	NOUN
issue-363	265	15	of	of	ADP
issue-363	265	16	ministers	minister	NOUN
issue-363	265	17	of	of	ADP
issue-363	265	18	ukraine	ukraine	NOUN
issue-363	265	19	(	(	PUNCT
issue-363	265	20	2016	2016	NUM
issue-363	265	21	)	)	PUNCT
issue-363	265	22	polozhennia	polozhennia	NOUN
issue-363	265	23	pro	pro	ADJ
issue-363	265	24	derzhavnu	derzhavnu	PROPN
issue-363	265	25	audytorsku	audytorsku	PROPN
issue-363	265	26	sluzhbu	sluzhbu	PROPN
issue-363	265	27	ukrainy	ukrainy	ADJ
issue-363	265	28	[	[	X
issue-363	265	29	the	the	DET
issue-363	265	30	provision	provision	NOUN
issue-363	265	31	on	on	ADP
issue-363	265	32	the	the	DET
issue-363	265	33	state	state	NOUN
issue-363	265	34	audit	audit	NOUN
issue-363	265	35	office	office	NOUN
issue-363	265	36	of	of	ADP
issue-363	265	37	ukraine	ukraine	NOUN
issue-363	265	38	]	]	PUNCT
issue-363	265	39	(	(	PUNCT
issue-363	265	40	dated	date	VERB
issue-363	265	41	february	february	PROPN
issue-363	265	42	3	3	NUM
issue-363	265	43	,	,	PUNCT
issue-363	265	44	no	no	INTJ
issue-363	265	45	.	.	NOUN
issue-363	265	46	43	43	NUM
issue-363	265	47	)	)	PUNCT
issue-363	265	48	.	.	PUNCT
issue-363	266	1	verkhovna	verkhovna	VERB
issue-363	266	2	rada	rada	PROPN
issue-363	266	3	of	of	ADP
issue-363	266	4	ukraine	ukraine	PROPN
issue-363	266	5	,	,	PUNCT
issue-363	266	6	available	available	ADJ
issue-363	266	7	at	at	ADP
issue-363	266	8	:	:	PUNCT
issue-363	266	9	http://zakon2.rada.gov.ua/laws/show/43-2016-%d0%bf	http://zakon2.rada.gov.ua/laws/show/43-2016-%d0%bf	VERB
issue-363	266	10	tulupova	tulupova	NOUN
issue-363	266	11	,	,	PUNCT
issue-363	266	12	m.	m.	NOUN
issue-363	266	13	(	(	PUNCT
issue-363	266	14	2007	2007	NUM
issue-363	266	15	)	)	PUNCT
issue-363	266	16	publichnyie	publichnyie	VERB
issue-363	266	17	finansyi	finansyi	PROPN
issue-363	266	18	rossiyskoy	rossiyskoy	PROPN
issue-363	266	19	federatsii	federatsii	PROPN
issue-363	266	20	:	:	PUNCT
issue-363	266	21	novyie	novyie	ADJ
issue-363	266	22	podhodyi	podhodyi	NOUN
issue-363	266	23	k	k	PROPN
issue-363	266	24	pravovomu	pravovomu	PROPN
issue-363	266	25	regulirovaniyu	regulirovaniyu	PROPN
issue-363	267	1	[	[	X
issue-363	267	2	public	public	ADJ
issue-363	267	3	finances	finance	NOUN
issue-363	267	4	of	of	ADP
issue-363	267	5	the	the	DET
issue-363	267	6	russian	russian	ADJ
issue-363	267	7	federation	federation	PROPN
issue-363	267	8	:	:	PUNCT
issue-363	267	9	new	new	ADJ
issue-363	267	10	approaches	approach	NOUN
issue-363	267	11	to	to	ADP
issue-363	267	12	legal	legal	ADJ
issue-363	267	13	regulation	regulation	NOUN
issue-363	267	14	]	]	PUNCT
issue-363	267	15	.	.	PUNCT
issue-363	268	1	center	center	NOUN
issue-363	268	2	for	for	ADP
issue-363	268	3	public	public	ADJ
issue-363	268	4	legal	legal	ADJ
issue-363	268	5	research	research	NOUN
issue-363	268	6	(	(	PUNCT
issue-363	268	7	ed	ed	NOUN
issue-363	268	8	.	.	PUNCT
issue-363	268	9	kozyrina	kozyrina	PROPN
issue-363	268	10	,	,	PUNCT
issue-363	268	11	a.	a.	NOUN
issue-363	268	12	)	)	PUNCT
issue-363	268	13	(	(	PUNCT
issue-363	268	14	moscow	moscow	PROPN
issue-363	268	15	:	:	PUNCT
issue-363	268	16	tsppi	tsppi	NOUN
issue-363	268	17	)	)	PUNCT
issue-363	268	18	,	,	PUNCT
issue-363	268	19	177	177	NUM
issue-363	268	20	p.	p.	NOUN
issue-363	268	21	vasylyk	vasylyk	ADV
issue-363	268	22	,	,	PUNCT
issue-363	268	23	o.	o.	INTJ
issue-363	268	24	(	(	PUNCT
issue-363	268	25	2000	2000	NUM
issue-363	268	26	)	)	PUNCT
issue-363	268	27	teoriia	teoriia	VERB
issue-363	268	28	finansiv	finansiv	NOUN
issue-363	268	29	[	[	PUNCT
issue-363	268	30	theory	theory	NOUN
issue-363	268	31	of	of	ADP
issue-363	268	32	finance	finance	NOUN
issue-363	268	33	]	]	PUNCT
issue-363	268	34	(	(	PUNCT
issue-363	268	35	kyiv	kyiv	ADJ
issue-363	268	36	:	:	PUNCT
issue-363	268	37	nios	nios	PROPN
issue-363	268	38	)	)	PUNCT
issue-363	268	39	,	,	PUNCT
issue-363	268	40	416	416	NUM
issue-363	268	41	p.	p.	NOUN
issue-363	268	42	verkhovna	verkhovna	VERB
issue-363	268	43	rada	rada	PROPN
issue-363	268	44	of	of	ADP
issue-363	268	45	ukraine	ukraine	PROPN
issue-363	268	46	(	(	PUNCT
issue-363	268	47	2017	2017	NUM
issue-363	268	48	)	)	PUNCT
issue-363	268	49	serednostrokovyi	serednostrokovyi	NOUN
issue-363	268	50	plan	plan	NOUN
issue-363	268	51	priorytetnykh	priorytetnykh	ADJ
issue-363	268	52	dii	dii	NOUN
issue-363	268	53	uriadu	uriadu	ADJ
issue-363	268	54	do	do	AUX
issue-363	268	55	2020	2020	NUM
issue-363	268	56	roku	roku	NOUN
issue-363	268	57	[	[	X
issue-363	268	58	medium	medium	ADJ
issue-363	268	59	-	-	PUNCT
issue-363	268	60	term	term	NOUN
issue-363	268	61	plan	plan	NOUN
issue-363	268	62	of	of	ADP
issue-363	268	63	priority	priority	NOUN
issue-363	268	64	actions	action	NOUN
issue-363	268	65	of	of	ADP
issue-363	268	66	the	the	DET
issue-363	268	67	government	government	NOUN
issue-363	268	68	by	by	ADP
issue-363	268	69	2020	2020	NUM
issue-363	268	70	]	]	PUNCT
issue-363	268	71	,	,	PUNCT
issue-363	268	72	available	available	ADJ
issue-363	268	73	at	at	ADP
issue-363	268	74	:	:	PUNCT
issue-363	268	75	http://zakon2.rada.gov.ua/laws/show/2752017-%d1%80	http://zakon2.rada.gov.ua/laws/show/2752017-%d1%80	PROPN
issue-363	268	76	voloshyn	voloshyn	PROPN
issue-363	268	77	,	,	PUNCT
issue-363	268	78	yu	yu	PROPN
issue-363	268	79	.	.	PUNCT
issue-363	268	80	(	(	PUNCT
issue-363	268	81	2003	2003	NUM
issue-363	268	82	)	)	PUNCT
issue-363	269	1	pryntsyp	pryntsyp	NOUN
issue-363	270	1	[	[	X
issue-363	270	2	principle	principle	NOUN
issue-363	270	3	]	]	X
issue-363	270	4	.	.	PUNCT
issue-363	271	1	legal	legal	ADJ
issue-363	271	2	encyclopedia	encyclopedia	NOUN
issue-363	271	3	,	,	PUNCT
issue-363	271	4	volume	volume	NOUN
issue-363	271	5	5	5	NUM
issue-363	271	6	(	(	PUNCT
issue-363	271	7	kyiv	kyiv	ADJ
issue-363	271	8	:	:	PUNCT
issue-363	271	9	ukrainska	ukrainska	PROPN
issue-363	271	10	entsyklopediia	entsyklopediia	ADJ
issue-363	271	11	)	)	PUNCT
issue-363	271	12	,	,	PUNCT
issue-363	271	13	736	736	NUM
issue-363	271	14	p.	p.	NOUN
issue-363	271	15	voronova	voronova	PROPN
issue-363	271	16	,	,	PUNCT
issue-363	271	17	l.	l.	PROPN
issue-363	271	18	,	,	PUNCT
issue-363	271	19	kucheriavenko	kucheriavenko	PROPN
issue-363	271	20	,	,	PUNCT
issue-363	271	21	m.	m.	NOUN
issue-363	271	22	,	,	PUNCT
issue-363	271	23	prishva	prishva	NOUN
issue-363	271	24	,	,	PUNCT
issue-363	271	25	n.	n.	NOUN
issue-363	271	26	at	at	ADP
issue-363	271	27	al	al	PROPN
issue-363	271	28	.	.	PUNCT
issue-363	272	1	(	(	PUNCT
issue-363	272	2	2009	2009	NUM
issue-363	272	3	)	)	PUNCT
issue-363	272	4	finansove	finansove	NOUN
issue-363	272	5	pravo	pravo	NOUN
issue-363	272	6	ukrainy	ukrainy	NOUN
issue-363	272	7	[	[	X
issue-363	272	8	financial	financial	ADJ
issue-363	272	9	law	law	NOUN
issue-363	272	10	of	of	ADP
issue-363	272	11	ukraine	ukraine	NOUN
issue-363	272	12	]	]	X
issue-363	272	13	(	(	PUNCT
issue-363	272	14	kyiv	kyiv	ADJ
issue-363	272	15	:	:	PUNCT
issue-363	272	16	pravova	pravova	NOUN
issue-363	272	17	yednist	yednist	NOUN
issue-363	272	18	)	)	PUNCT
issue-363	272	19	,	,	PUNCT
issue-363	272	20	395	395	NUM
issue-363	272	21	p.	p.	NOUN