id sid tid token lemma pos issue-64 1 1 baltic baltic PROPN issue-64 1 2 journal journal PROPN issue-64 1 3 of of ADP issue-64 1 4 economic economic ADJ issue-64 1 5 studies study NOUN issue-64 1 6 72 72 NUM issue-64 1 7 vol vol NOUN issue-64 1 8 . . PROPN issue-64 2 1 2 2 NUM issue-64 2 2 , , PUNCT issue-64 2 3 no no INTJ issue-64 2 4 . . NOUN issue-64 2 5 1 1 NUM issue-64 2 6 , , PUNCT issue-64 2 7 2016 2016 NUM issue-64 2 8 corresponding correspond VERB issue-64 2 9 author author NOUN issue-64 2 10 : : PUNCT issue-64 2 11 1 1 NUM issue-64 2 12 department department NOUN issue-64 2 13 of of ADP issue-64 2 14 finance finance NOUN issue-64 2 15 , , PUNCT issue-64 2 16 national national PROPN issue-64 2 17 academy academy PROPN issue-64 2 18 of of ADP issue-64 2 19 statistics statistic NOUN issue-64 2 20 , , PUNCT issue-64 2 21 accounting accounting NOUN issue-64 2 22 and and CCONJ issue-64 2 23 auditing auditing NOUN issue-64 2 24 . . PUNCT issue-64 3 1 e e X issue-64 3 2 - - NOUN issue-64 3 3 mail mail NOUN issue-64 3 4 : : PUNCT issue-64 3 5 natasha_shevchuk_2012@mail.ru natasha_shevchuk_2012@mail.ru PROPN issue-64 3 6 description description NOUN issue-64 3 7 of of ADP issue-64 3 8 the the DET issue-64 3 9 budget budget NOUN issue-64 3 10 control control NOUN issue-64 3 11 types type NOUN issue-64 3 12 in in ADP issue-64 3 13 modern modern ADJ issue-64 3 14 conditions condition NOUN issue-64 3 15 of of ADP issue-64 3 16 public public ADJ issue-64 3 17 finance finance NOUN issue-64 3 18 management management NOUN issue-64 3 19 nataliya nataliya PROPN issue-64 3 20 melnichuk1 melnichuk1 PROPN issue-64 3 21 , , PUNCT issue-64 3 22 national national PROPN issue-64 3 23 academy academy PROPN issue-64 3 24 of of ADP issue-64 3 25 statistics statistic NOUN issue-64 3 26 , , PUNCT issue-64 3 27 accounting accounting NOUN issue-64 3 28 and and CCONJ issue-64 3 29 auditing auditing NOUN issue-64 3 30 , , PUNCT issue-64 3 31 ukraine ukraine PROPN issue-64 3 32 abstract abstract NOUN issue-64 3 33 . . PUNCT issue-64 4 1 the the DET issue-64 4 2 article article NOUN issue-64 4 3 highlights highlight VERB issue-64 4 4 the the DET issue-64 4 5 essence essence NOUN issue-64 4 6 of of ADP issue-64 4 7 budgetary budgetary ADJ issue-64 4 8 control control NOUN issue-64 4 9 . . PUNCT issue-64 5 1 the the DET issue-64 5 2 features feature NOUN issue-64 5 3 of of ADP issue-64 5 4 control control NOUN issue-64 5 5 in in ADP issue-64 5 6 the the DET issue-64 5 7 public public ADJ issue-64 5 8 sector sector NOUN issue-64 5 9 performance performance NOUN issue-64 5 10 are be AUX issue-64 5 11 grounded ground VERB issue-64 5 12 as as ADV issue-64 5 13 well well ADV issue-64 5 14 as as ADP issue-64 5 15 the the DET issue-64 5 16 relationship relationship NOUN issue-64 5 17 between between ADP issue-64 5 18 verifiability verifiability NOUN issue-64 5 19 and and CCONJ issue-64 5 20 the the DET issue-64 5 21 controllability controllability NOUN issue-64 5 22 . . PUNCT issue-64 6 1 it it PRON issue-64 6 2 is be AUX issue-64 6 3 proved prove VERB issue-64 6 4 that that SCONJ issue-64 6 5 the the DET issue-64 6 6 achievement achievement NOUN issue-64 6 7 of of ADP issue-64 6 8 public public ADJ issue-64 6 9 finance finance NOUN issue-64 6 10 management management NOUN issue-64 6 11 needs need VERB issue-64 6 12 its its PRON issue-64 6 13 controllability controllability NOUN issue-64 6 14 . . PUNCT issue-64 7 1 there there PRON issue-64 7 2 is be VERB issue-64 7 3 no no DET issue-64 7 4 alternative alternative ADJ issue-64 7 5 verifiability verifiability NOUN issue-64 7 6 by by ADP issue-64 7 7 ensuring ensure VERB issue-64 7 8 controllability controllability NOUN issue-64 7 9 of of ADP issue-64 7 10 budget budget NOUN issue-64 7 11 resources resource NOUN issue-64 7 12 . . PUNCT issue-64 8 1 the the DET issue-64 8 2 classification classification NOUN issue-64 8 3 criteria criterion NOUN issue-64 8 4 of of ADP issue-64 8 5 budgetary budgetary ADJ issue-64 8 6 control control NOUN issue-64 8 7 types type NOUN issue-64 8 8 according accord VERB issue-64 8 9 to to ADP issue-64 8 10 the the DET issue-64 8 11 different different ADJ issue-64 8 12 classification classification NOUN issue-64 8 13 criteria criterion NOUN issue-64 8 14 are be AUX issue-64 8 15 developed develop VERB issue-64 8 16 . . PUNCT issue-64 9 1 it it PRON issue-64 9 2 has have AUX issue-64 9 3 allowed allow VERB issue-64 9 4 to to PART issue-64 9 5 distinguish distinguish VERB issue-64 9 6 its its PRON issue-64 9 7 following follow VERB issue-64 9 8 types type NOUN issue-64 9 9 : : PUNCT issue-64 9 10 scheduled schedule VERB issue-64 9 11 , , PUNCT issue-64 9 12 unscheduled unscheduled ADJ issue-64 9 13 , , PUNCT issue-64 9 14 previous previous ADJ issue-64 9 15 , , PUNCT issue-64 9 16 current current ADJ issue-64 9 17 , , PUNCT issue-64 9 18 next next ADJ issue-64 9 19 , , PUNCT issue-64 9 20 state state NOUN issue-64 9 21 , , PUNCT issue-64 9 22 municipal municipal ADJ issue-64 9 23 , , PUNCT issue-64 9 24 specialized specialized ADJ issue-64 9 25 , , PUNCT issue-64 9 26 departmental departmental ADJ issue-64 9 27 , , PUNCT issue-64 9 28 public public ADJ issue-64 9 29 , , PUNCT issue-64 9 30 external external ADJ issue-64 9 31 , , PUNCT issue-64 9 32 internal internal ADJ issue-64 9 33 , , PUNCT issue-64 9 34 solid solid ADJ issue-64 9 35 , , PUNCT issue-64 9 36 selective selective ADJ issue-64 9 37 , , PUNCT issue-64 9 38 comprehensive comprehensive ADJ issue-64 9 39 , , PUNCT issue-64 9 40 effective effective ADJ issue-64 9 41 , , PUNCT issue-64 9 42 ineffective ineffective ADJ issue-64 9 43 , , PUNCT issue-64 9 44 centralized centralized ADJ issue-64 9 45 , , PUNCT issue-64 9 46 decentralized decentralize VERB issue-64 9 47 , , PUNCT issue-64 9 48 legislative legislative ADJ issue-64 9 49 , , PUNCT issue-64 9 50 realizable realizable ADJ issue-64 9 51 , , PUNCT issue-64 9 52 further far ADV issue-64 9 53 , , PUNCT issue-64 9 54 active active ADJ issue-64 9 55 , , PUNCT issue-64 9 56 passive passive ADJ issue-64 9 57 , , PUNCT issue-64 9 58 available available ADJ issue-64 9 59 , , PUNCT issue-64 9 60 projected project VERB issue-64 9 61 , , PUNCT issue-64 9 62 intermediate intermediate ADJ issue-64 9 63 , , PUNCT issue-64 9 64 final final ADJ issue-64 9 65 , , PUNCT issue-64 9 66 mixed mixed ADJ issue-64 9 67 . . PUNCT issue-64 10 1 the the DET issue-64 10 2 purpose purpose NOUN issue-64 10 3 of of ADP issue-64 10 4 the the DET issue-64 10 5 article article NOUN issue-64 10 6 is be AUX issue-64 10 7 to to PART issue-64 10 8 provide provide VERB issue-64 10 9 a a DET issue-64 10 10 classification classification NOUN issue-64 10 11 criteria criterion NOUN issue-64 10 12 of of ADP issue-64 10 13 budgetary budgetary ADJ issue-64 10 14 control control NOUN issue-64 10 15 development development NOUN issue-64 10 16 , , PUNCT issue-64 10 17 taking take VERB issue-64 10 18 into into ADP issue-64 10 19 account account NOUN issue-64 10 20 the the DET issue-64 10 21 role role NOUN issue-64 10 22 and and CCONJ issue-64 10 23 functions function NOUN issue-64 10 24 of of ADP issue-64 10 25 control control NOUN issue-64 10 26 in in ADP issue-64 10 27 public public ADJ issue-64 10 28 finance finance NOUN issue-64 10 29 management management NOUN issue-64 10 30 . . PUNCT issue-64 11 1 the the DET issue-64 11 2 subject subject NOUN issue-64 11 3 of of ADP issue-64 11 4 the the DET issue-64 11 5 study study NOUN issue-64 11 6 is be AUX issue-64 11 7 a a DET issue-64 11 8 set set NOUN issue-64 11 9 of of ADP issue-64 11 10 financial financial ADJ issue-64 11 11 relationships relationship NOUN issue-64 11 12 arising arise VERB issue-64 11 13 during during ADP issue-64 11 14 the the DET issue-64 11 15 budgetary budgetary ADJ issue-64 11 16 control control NOUN issue-64 11 17 due due ADP issue-64 11 18 to to ADP issue-64 11 19 appropriation appropriation NOUN issue-64 11 20 of of ADP issue-64 11 21 financial financial ADJ issue-64 11 22 resources resource NOUN issue-64 11 23 . . PUNCT issue-64 12 1 methodology methodology NOUN issue-64 12 2 . . PUNCT issue-64 13 1 the the DET issue-64 13 2 following follow VERB issue-64 13 3 methods method NOUN issue-64 13 4 have have AUX issue-64 13 5 been be AUX issue-64 13 6 used use VERB issue-64 13 7 in in ADP issue-64 13 8 the the DET issue-64 13 9 process process NOUN issue-64 13 10 of of ADP issue-64 13 11 writing writing NOUN issue-64 13 12 : : PUNCT issue-64 13 13 cognition cognition NOUN issue-64 13 14 , , PUNCT issue-64 13 15 induction induction NOUN issue-64 13 16 , , PUNCT issue-64 13 17 deduction deduction NOUN issue-64 13 18 , , PUNCT issue-64 13 19 analysis analysis NOUN issue-64 13 20 and and CCONJ issue-64 13 21 synthesis synthesis NOUN issue-64 13 22 . . PUNCT issue-64 14 1 results result NOUN issue-64 14 2 of of ADP issue-64 14 3 the the DET issue-64 14 4 survey survey NOUN issue-64 14 5 . . PUNCT issue-64 15 1 thus thus ADV issue-64 15 2 , , PUNCT issue-64 15 3 the the DET issue-64 15 4 main main ADJ issue-64 15 5 directions direction NOUN issue-64 15 6 of of ADP issue-64 15 7 budgetary budgetary ADJ issue-64 15 8 control control NOUN issue-64 15 9 implementation implementation NOUN issue-64 15 10 we we PRON issue-64 15 11 can can AUX issue-64 15 12 consider consider VERB issue-64 15 13 the the DET issue-64 15 14 following follow VERB issue-64 15 15 ones one NOUN issue-64 15 16 : : PUNCT issue-64 15 17 monitoring monitor VERB issue-64 15 18 compliance compliance NOUN issue-64 15 19 with with ADP issue-64 15 20 procedures procedure NOUN issue-64 15 21 for for ADP issue-64 15 22 preparation preparation NOUN issue-64 15 23 , , PUNCT issue-64 15 24 review review NOUN issue-64 15 25 and and CCONJ issue-64 15 26 approval approval NOUN issue-64 15 27 of of ADP issue-64 15 28 state state NOUN issue-64 15 29 and and CCONJ issue-64 15 30 local local ADJ issue-64 15 31 budgets budget NOUN issue-64 15 32 ; ; PUNCT issue-64 15 33 the the DET issue-64 15 34 implementation implementation NOUN issue-64 15 35 of of ADP issue-64 15 36 revenue revenue NOUN issue-64 15 37 and and CCONJ issue-64 15 38 expenditure expenditure NOUN issue-64 15 39 of of ADP issue-64 15 40 the the DET issue-64 15 41 budget budget NOUN issue-64 15 42 at at ADP issue-64 15 43 the the DET issue-64 15 44 national national ADJ issue-64 15 45 and and CCONJ issue-64 15 46 local local ADJ issue-64 15 47 levels level NOUN issue-64 15 48 control control NOUN issue-64 15 49 ; ; PUNCT issue-64 15 50 detection detection NOUN issue-64 15 51 of of ADP issue-64 15 52 theft theft NOUN issue-64 15 53 of of ADP issue-64 15 54 public public ADJ issue-64 15 55 funds fund NOUN issue-64 15 56 , , PUNCT issue-64 15 57 as as ADV issue-64 15 58 well well ADV issue-64 15 59 as as ADP issue-64 15 60 their their PRON issue-64 15 61 misuse misuse NOUN issue-64 15 62 ; ; PUNCT issue-64 15 63 accuracy accuracy NOUN issue-64 15 64 of of ADP issue-64 15 65 accounting accounting NOUN issue-64 15 66 control control NOUN issue-64 15 67 ; ; PUNCT issue-64 15 68 increasing increase VERB issue-64 15 69 the the DET issue-64 15 70 revenue revenue NOUN issue-64 15 71 base base NOUN issue-64 15 72 of of ADP issue-64 15 73 the the DET issue-64 15 74 state state NOUN issue-64 15 75 budget budget NOUN issue-64 15 76 detection detection NOUN issue-64 15 77 ; ; PUNCT issue-64 15 78 preventive preventive ADJ issue-64 15 79 measures measure NOUN issue-64 15 80 to to PART issue-64 15 81 combat combat VERB issue-64 15 82 corruption corruption NOUN issue-64 15 83 and and CCONJ issue-64 15 84 bribery bribery NOUN issue-64 15 85 in in ADP issue-64 15 86 the the DET issue-64 15 87 public public ADJ issue-64 15 88 sector sector NOUN issue-64 15 89 . . PUNCT issue-64 16 1 the the DET issue-64 16 2 author author NOUN issue-64 16 3 ’s ’s PART issue-64 16 4 approach approach NOUN issue-64 16 5 to to ADP issue-64 16 6 classification classification NOUN issue-64 16 7 criteria criterion NOUN issue-64 16 8 of of ADP issue-64 16 9 budgetary budgetary ADJ issue-64 16 10 control control NOUN issue-64 16 11 types type NOUN issue-64 16 12 , , PUNCT issue-64 16 13 unlike unlike ADP issue-64 16 14 existing exist VERB issue-64 16 15 ones one NOUN issue-64 16 16 considers consider VERB issue-64 16 17 budgetary budgetary ADJ issue-64 16 18 control control NOUN issue-64 16 19 as as ADP issue-64 16 20 a a DET issue-64 16 21 complex complex NOUN issue-64 16 22 in in ADP issue-64 16 23 all all DET issue-64 16 24 its its PRON issue-64 16 25 manifestations manifestation NOUN issue-64 16 26 . . PUNCT issue-64 17 1 it it PRON issue-64 17 2 allows allow VERB issue-64 17 3 implementing implement VERB issue-64 17 4 budgetary budgetary ADJ issue-64 17 5 control control NOUN issue-64 17 6 in in ADP issue-64 17 7 full full ADJ issue-64 17 8 and and CCONJ issue-64 17 9 at at ADP issue-64 17 10 all all DET issue-64 17 11 stages stage NOUN issue-64 17 12 of of ADP issue-64 17 13 the the DET issue-64 17 14 budget budget NOUN issue-64 17 15 process process NOUN issue-64 17 16 . . PUNCT issue-64 18 1 it it PRON issue-64 18 2 will will AUX issue-64 18 3 significantly significantly ADV issue-64 18 4 increase increase VERB issue-64 18 5 its its PRON issue-64 18 6 efficiency efficiency NOUN issue-64 18 7 and and CCONJ issue-64 18 8 effectiveness effectiveness NOUN issue-64 18 9 . . PUNCT issue-64 19 1 value value NOUN issue-64 19 2 / / SYM issue-64 19 3 originality originality NOUN issue-64 19 4 is be AUX issue-64 19 5 specified specify VERB issue-64 19 6 in in ADP issue-64 19 7 the the DET issue-64 19 8 following follow VERB issue-64 19 9 items item NOUN issue-64 19 10 . . PUNCT issue-64 20 1 classification classification NOUN issue-64 20 2 of of ADP issue-64 20 3 budgetary budgetary ADJ issue-64 20 4 control control NOUN issue-64 20 5 , , PUNCT issue-64 20 6 which which PRON issue-64 20 7 differs differ VERB issue-64 20 8 from from ADP issue-64 20 9 previous previous ADJ issue-64 20 10 approaches approach NOUN issue-64 20 11 in in ADP issue-64 20 12 more more ADJ issue-64 20 13 detail detail NOUN issue-64 20 14 and and CCONJ issue-64 20 15 grouping group VERB issue-64 20 16 features feature NOUN issue-64 20 17 has have AUX issue-64 20 18 been be AUX issue-64 20 19 improved improve VERB issue-64 20 20 according accord VERB issue-64 20 21 to to ADP issue-64 20 22 : : PUNCT issue-64 20 23 the the DET issue-64 20 24 degree degree NOUN issue-64 20 25 of of ADP issue-64 20 26 planning planning NOUN issue-64 20 27 and and CCONJ issue-64 20 28 subordination subordination NOUN issue-64 20 29 : : PUNCT issue-64 20 30 , , PUNCT issue-64 20 31 control control NOUN issue-64 20 32 entities entity NOUN issue-64 20 33 , , PUNCT issue-64 20 34 stages stage NOUN issue-64 20 35 of of ADP issue-64 20 36 implementation implementation NOUN issue-64 20 37 , , PUNCT issue-64 20 38 level level NOUN issue-64 20 39 of of ADP issue-64 20 40 activity activity NOUN issue-64 20 41 , , PUNCT issue-64 20 42 time time NOUN issue-64 20 43 direction direction NOUN issue-64 20 44 , , PUNCT issue-64 20 45 nature nature NOUN issue-64 20 46 of of ADP issue-64 20 47 action action NOUN issue-64 20 48 , , PUNCT issue-64 20 49 implementation implementation NOUN issue-64 20 50 and and CCONJ issue-64 20 51 assessment assessment NOUN issue-64 20 52 according accord VERB issue-64 20 53 to to ADP issue-64 20 54 the the DET issue-64 20 55 timing timing NOUN issue-64 20 56 , , PUNCT issue-64 20 57 forms form NOUN issue-64 20 58 of of ADP issue-64 20 59 implementation implementation NOUN issue-64 20 60 , , PUNCT issue-64 20 61 the the DET issue-64 20 62 scope scope NOUN issue-64 20 63 that that PRON issue-64 20 64 makes make VERB issue-64 20 65 more more ADV issue-64 20 66 effective effective ADJ issue-64 20 67 budgetary budgetary ADJ issue-64 20 68 financial financial ADJ issue-64 20 69 management management NOUN issue-64 20 70 control control NOUN issue-64 20 71 . . PUNCT issue-64 21 1 key key ADJ issue-64 21 2 words word NOUN issue-64 21 3 : : PUNCT issue-64 21 4 budget budget NOUN issue-64 21 5 , , PUNCT issue-64 21 6 finance finance NOUN issue-64 21 7 , , PUNCT issue-64 21 8 control control NOUN issue-64 21 9 , , PUNCT issue-64 21 10 financial financial ADJ issue-64 21 11 management management NOUN issue-64 21 12 , , PUNCT issue-64 21 13 budgetary budgetary ADJ issue-64 21 14 control control NOUN issue-64 21 15 , , PUNCT issue-64 21 16 budgetary budgetary ADJ issue-64 21 17 control control NOUN issue-64 21 18 types type NOUN issue-64 21 19 . . PUNCT issue-64 22 1 jel jel PROPN issue-64 22 2 classification classification NOUN issue-64 22 3 : : PUNCT issue-64 22 4 g20 g20 NOUN issue-64 22 5 , , PUNCT issue-64 22 6 g32 g32 NOUN issue-64 22 7 , , PUNCT issue-64 22 8 g38 g38 NOUN issue-64 22 9 , , PUNCT issue-64 22 10 g28 g28 NOUN issue-64 22 11 , , PUNCT issue-64 22 12 g29 g29 VERB issue-64 22 13 1 1 NUM issue-64 22 14 . . PUNCT issue-64 23 1 introduction introduction NOUN issue-64 23 2 effective effective ADJ issue-64 23 3 implementation implementation NOUN issue-64 23 4 of of ADP issue-64 23 5 the the DET issue-64 23 6 state state NOUN issue-64 23 7 control control NOUN issue-64 23 8 functions function NOUN issue-64 23 9 in in ADP issue-64 23 10 the the DET issue-64 23 11 financial financial ADJ issue-64 23 12 sector sector NOUN issue-64 23 13 largely largely ADV issue-64 23 14 determines determine VERB issue-64 23 15 the the DET issue-64 23 16 level level NOUN issue-64 23 17 of of ADP issue-64 23 18 trust trust NOUN issue-64 23 19 in in ADP issue-64 23 20 society society NOUN issue-64 23 21 and and CCONJ issue-64 23 22 business business NOUN issue-64 23 23 to to ADP issue-64 23 24 government government NOUN issue-64 23 25 authorities authority NOUN issue-64 23 26 , , PUNCT issue-64 23 27 coordination coordination NOUN issue-64 23 28 of of ADP issue-64 23 29 individual individual ADJ issue-64 23 30 components component NOUN issue-64 23 31 of of ADP issue-64 23 32 the the DET issue-64 23 33 budgetary budgetary ADJ issue-64 23 34 system system NOUN issue-64 23 35 . . PUNCT issue-64 24 1 forming form VERB issue-64 24 2 an an DET issue-64 24 3 effective effective ADJ issue-64 24 4 control control NOUN issue-64 24 5 mechanism mechanism NOUN issue-64 24 6 of of ADP issue-64 24 7 the the DET issue-64 24 8 cash cash NOUN issue-64 24 9 flow flow NOUN issue-64 24 10 budget budget NOUN issue-64 24 11 is be AUX issue-64 24 12 made make VERB issue-64 24 13 according accord VERB issue-64 24 14 to to ADP issue-64 24 15 adequate adequate ADJ issue-64 24 16 conditions condition NOUN issue-64 24 17 of of ADP issue-64 24 18 modern modern ADJ issue-64 24 19 financial financial ADJ issue-64 24 20 practices practice NOUN issue-64 24 21 and and CCONJ issue-64 24 22 the the DET issue-64 24 23 transformation transformation NOUN issue-64 24 24 of of ADP issue-64 24 25 economic economic ADJ issue-64 24 26 relations relation NOUN issue-64 24 27 . . PUNCT issue-64 25 1 it it PRON issue-64 25 2 affords afford VERB issue-64 25 3 to to PART issue-64 25 4 determine determine VERB issue-64 25 5 the the DET issue-64 25 6 ability ability NOUN issue-64 25 7 of of ADP issue-64 25 8 supervisory supervisory ADJ issue-64 25 9 authorities authority NOUN issue-64 25 10 to to PART issue-64 25 11 respond respond VERB issue-64 25 12 quickly quickly ADV issue-64 25 13 to to ADP issue-64 25 14 violations violation NOUN issue-64 25 15 of of ADP issue-64 25 16 budgetary budgetary ADJ issue-64 25 17 discipline discipline NOUN issue-64 25 18 , , PUNCT issue-64 25 19 as as ADV issue-64 25 20 well well ADV issue-64 25 21 as as ADP issue-64 25 22 to to PART issue-64 25 23 be be AUX issue-64 25 24 responsible responsible ADJ issue-64 25 25 for for ADP issue-64 25 26 the the DET issue-64 25 27 legitimacy legitimacy NOUN issue-64 25 28 of of ADP issue-64 25 29 the the DET issue-64 25 30 appropriation appropriation NOUN issue-64 25 31 of of ADP issue-64 25 32 financial financial ADJ issue-64 25 33 resources resource NOUN issue-64 25 34 and and CCONJ issue-64 25 35 their their PRON issue-64 25 36 filling filling NOUN issue-64 25 37 of of ADP issue-64 25 38 all all DET issue-64 25 39 budgets budget NOUN issue-64 25 40 . . PUNCT issue-64 26 1 it it PRON issue-64 26 2 causes cause VERB issue-64 26 3 the the DET issue-64 26 4 necessity necessity NOUN issue-64 26 5 budgetary budgetary ADJ issue-64 26 6 control control NOUN issue-64 26 7 specifics specific NOUN issue-64 26 8 investigation investigation NOUN issue-64 26 9 and and CCONJ issue-64 26 10 its its PRON issue-64 26 11 classification classification NOUN issue-64 26 12 types type NOUN issue-64 26 13 ’ ' PUNCT issue-64 26 14 allocation allocation NOUN issue-64 26 15 . . PUNCT issue-64 27 1 the the DET issue-64 27 2 fundamentals fundamental NOUN issue-64 27 3 of of ADP issue-64 27 4 control control NOUN issue-64 27 5 state state NOUN issue-64 27 6 function function NOUN issue-64 27 7 implementation implementation NOUN issue-64 27 8 in in ADP issue-64 27 9 the the DET issue-64 27 10 public public ADJ issue-64 27 11 sector sector NOUN issue-64 27 12 lies lie VERB issue-64 27 13 in in ADP issue-64 27 14 scientific scientific ADJ issue-64 27 15 works work NOUN issue-64 27 16 of of ADP issue-64 27 17 scientists scientist NOUN issue-64 27 18 , , PUNCT issue-64 27 19 including include VERB issue-64 27 20 , , PUNCT issue-64 27 21 in in ADP issue-64 27 22 particular particular ADJ issue-64 27 23 : : PUNCT issue-64 27 24 o. o. PROPN issue-64 27 25 andriyko andriyko PROPN issue-64 27 26 ( ( PUNCT issue-64 27 27 1999 1999 NUM issue-64 27 28 ) ) PUNCT issue-64 27 29 , , PUNCT issue-64 27 30 s. s. PROPN issue-64 27 31 zelenskyi zelenskyi PROPN issue-64 27 32 ( ( PUNCT issue-64 27 33 2011 2011 NUM issue-64 27 34 ) ) PUNCT issue-64 27 35 , , PUNCT issue-64 27 36 m. m. NOUN issue-64 27 37 zabashtanskyi zabashtanskyi PROPN issue-64 27 38 ( ( PUNCT issue-64 27 39 2011 2011 NUM issue-64 27 40 ) ) PUNCT issue-64 27 41 , , PUNCT issue-64 27 42 l. l. PROPN issue-64 27 43     SPACE issue-64 27 44 kovalenko kovalenko PROPN issue-64 27 45 ( ( PUNCT issue-64 27 46 2011 2011 NUM issue-64 27 47 ) ) PUNCT issue-64 27 48 , , PUNCT issue-64 27 49 v. v. ADP issue-64 27 50 fetisov fetisov PROPN issue-64 27 51 ( ( PUNCT issue-64 27 52 2003 2003 NUM issue-64 27 53 ) ) PUNCT issue-64 27 54 , , PUNCT issue-64 27 55 v. v. CCONJ issue-64 27 56 shevchuk shevchuk ADJ issue-64 27 57 ( ( PUNCT issue-64 27 58 2014 2014 NUM issue-64 27 59 ) ) PUNCT issue-64 27 60 , , PUNCT issue-64 27 61 v. v. ADP issue-64 27 62 chernadchuk chernadchuk NOUN issue-64 27 63 ( ( PUNCT issue-64 27 64 2011 2011 NUM issue-64 27 65 ) ) PUNCT issue-64 27 66 . . PUNCT issue-64 28 1 however however ADV issue-64 28 2 , , PUNCT issue-64 28 3 despite despite SCONJ issue-64 28 4 the the DET issue-64 28 5 constant constant ADJ issue-64 28 6 paying pay VERB issue-64 28 7 attention attention NOUN issue-64 28 8 to to ADP issue-64 28 9 the the DET issue-64 28 10 area area NOUN issue-64 28 11 studied study VERB issue-64 28 12 by by ADP issue-64 28 13 both both DET issue-64 28 14 scientists scientist NOUN issue-64 28 15 and and CCONJ issue-64 28 16 practitioners practitioner NOUN issue-64 28 17 , , PUNCT issue-64 28 18 some some DET issue-64 28 19 issues issue NOUN issue-64 28 20 are be AUX issue-64 28 21 insufficiently insufficiently ADV issue-64 28 22 known know VERB issue-64 28 23 , , PUNCT issue-64 28 24 particularly particularly ADV issue-64 28 25 for for ADP issue-64 28 26 budgetary budgetary ADJ issue-64 28 27 control control NOUN issue-64 28 28 performance performance NOUN issue-64 28 29 . . PUNCT issue-64 29 1 baltic baltic PROPN issue-64 29 2 journal journal PROPN issue-64 29 3 of of ADP issue-64 29 4 economic economic ADJ issue-64 29 5 studies study NOUN issue-64 29 6 73 73 NUM issue-64 29 7 vol vol NOUN issue-64 29 8 . . PROPN issue-64 30 1 2 2 NUM issue-64 30 2 , , PUNCT issue-64 30 3 no no INTJ issue-64 30 4 . . NOUN issue-64 30 5 1 1 NUM issue-64 30 6 , , PUNCT issue-64 30 7 2016 2016 NUM issue-64 30 8 2 2 NUM issue-64 30 9 . . PUNCT issue-64 31 1 classification classification NOUN issue-64 31 2 criteria criterion NOUN issue-64 31 3 of of ADP issue-64 31 4 budget budget NOUN issue-64 31 5 planning planning NOUN issue-64 31 6 types type NOUN issue-64 31 7 assignment assignment NOUN issue-64 31 8 of of ADP issue-64 31 9 control control NOUN issue-64 31 10 in in ADP issue-64 31 11 the the DET issue-64 31 12 public public ADJ issue-64 31 13 sector sector NOUN issue-64 31 14 is be AUX issue-64 31 15 extremely extremely ADV issue-64 31 16 high high ADJ issue-64 31 17 , , PUNCT issue-64 31 18 because because SCONJ issue-64 31 19 this this DET issue-64 31 20 type type NOUN issue-64 31 21 of of ADP issue-64 31 22 control control NOUN issue-64 31 23 is be AUX issue-64 31 24 aimed aim VERB issue-64 31 25 at at ADP issue-64 31 26 detecting detect VERB issue-64 31 27 deviations deviation NOUN issue-64 31 28 in in ADP issue-64 31 29 the the DET issue-64 31 30 formation formation NOUN issue-64 31 31 and and CCONJ issue-64 31 32 appropriation appropriation NOUN issue-64 31 33 of of ADP issue-64 31 34 financial financial ADJ issue-64 31 35 resources resource NOUN issue-64 31 36 of of ADP issue-64 31 37 centralized centralized ADJ issue-64 31 38 fund fund NOUN issue-64 31 39 , , PUNCT issue-64 31 40 as as ADV issue-64 31 41 well well ADV issue-64 31 42 as as ADP issue-64 31 43 timely timely ADJ issue-64 31 44 adoption adoption NOUN issue-64 31 45 of of ADP issue-64 31 46 corrective corrective ADJ issue-64 31 47 measures measure NOUN issue-64 31 48 . . PUNCT issue-64 32 1 their their PRON issue-64 32 2 resulting resulting NOUN issue-64 32 3 will will AUX issue-64 32 4 make make VERB issue-64 32 5 it it PRON issue-64 32 6 possible possible ADJ issue-64 32 7 to to PART issue-64 32 8 predict predict VERB issue-64 32 9 the the DET issue-64 32 10 situation situation NOUN issue-64 32 11 in in ADP issue-64 32 12 the the DET issue-64 32 13 future future NOUN issue-64 32 14 and and CCONJ issue-64 32 15 avoid avoid VERB issue-64 32 16 negative negative ADJ issue-64 32 17 phenomena phenomenon NOUN issue-64 32 18 . . PUNCT issue-64 33 1 as as ADP issue-64 33 2 being be AUX issue-64 33 3 one one NUM issue-64 33 4 of of ADP issue-64 33 5 the the DET issue-64 33 6 key key ADJ issue-64 33 7 management management NOUN issue-64 33 8 functions function NOUN issue-64 33 9 , , PUNCT issue-64 33 10 budgetary budgetary ADJ issue-64 33 11 control control NOUN issue-64 33 12 at at ADP issue-64 33 13 the the DET issue-64 33 14 same same ADJ issue-64 33 15 time time NOUN issue-64 33 16 is be AUX issue-64 33 17 a a DET issue-64 33 18 relatively relatively ADV issue-64 33 19 isolated isolated ADJ issue-64 33 20 subsystem subsystem NOUN issue-64 33 21 . . PUNCT issue-64 34 1 this this DET issue-64 34 2 subsystem subsystem NOUN issue-64 34 3 is be AUX issue-64 34 4 competent competent ADJ issue-64 34 5 , , PUNCT issue-64 34 6 and and CCONJ issue-64 34 7 management management NOUN issue-64 34 8 process process NOUN issue-64 34 9 is be AUX issue-64 34 10 controlled control VERB issue-64 34 11 in in ADP issue-64 34 12 accordance accordance NOUN issue-64 34 13 with with ADP issue-64 34 14 the the DET issue-64 34 15 presence presence NOUN issue-64 34 16 of of ADP issue-64 34 17 control control NOUN issue-64 34 18 entities entity NOUN issue-64 34 19 and and CCONJ issue-64 34 20 their their PRON issue-64 34 21 interaction interaction NOUN issue-64 34 22 . . PUNCT issue-64 35 1 the the DET issue-64 35 2 absence absence NOUN issue-64 35 3 or or CCONJ issue-64 35 4 deterioration deterioration NOUN issue-64 35 5 of of ADP issue-64 35 6 any any DET issue-64 35 7 budgetary budgetary ADJ issue-64 35 8 control control NOUN issue-64 35 9 subsystem subsystem NOUN issue-64 35 10 components component NOUN issue-64 35 11 impairs impair VERB issue-64 35 12 or or CCONJ issue-64 35 13 destroys destroy VERB issue-64 35 14 both both DET issue-64 35 15 this this DET issue-64 35 16 management management NOUN issue-64 35 17 system system NOUN issue-64 35 18 and and CCONJ issue-64 35 19 financial financial ADJ issue-64 35 20 management management NOUN issue-64 35 21 system system NOUN issue-64 35 22 as as ADP issue-64 35 23 a a DET issue-64 35 24 whole whole NOUN issue-64 35 25 . . PUNCT issue-64 36 1 the the DET issue-64 36 2 achievement achievement NOUN issue-64 36 3 of of ADP issue-64 36 4 public public ADJ issue-64 36 5 finance finance NOUN issue-64 36 6 management management NOUN issue-64 36 7 needs need VERB issue-64 36 8 its its PRON issue-64 36 9 controllability controllability NOUN issue-64 36 10 . . PUNCT issue-64 37 1 according accord VERB issue-64 37 2 to to ADP issue-64 37 3 shevchuk shevchuk PROPN issue-64 37 4 v. v. ADP issue-64 37 5 the the DET issue-64 37 6 controllability controllability NOUN issue-64 37 7 and and CCONJ issue-64 37 8 verifiability verifiability NOUN issue-64 37 9 on on ADP issue-64 37 10 the the DET issue-64 37 11 one one NUM issue-64 37 12 hand hand NOUN issue-64 37 13 , , PUNCT issue-64 37 14 is be AUX issue-64 37 15 conditioned condition VERB issue-64 37 16 by by ADP issue-64 37 17 cause cause NOUN issue-64 37 18 - - PUNCT issue-64 37 19 effect effect NOUN issue-64 37 20 relationships relationship NOUN issue-64 37 21 between between ADP issue-64 37 22 them they PRON issue-64 37 23 . . PUNCT issue-64 38 1 their their PRON issue-64 38 2 correlation correlation NOUN issue-64 38 3 is be AUX issue-64 38 4 interdependent interdependent ADJ issue-64 38 5 , , PUNCT issue-64 38 6 and and CCONJ issue-64 38 7 it it PRON issue-64 38 8 is be AUX issue-64 38 9 additionally additionally ADV issue-64 38 10 confirming confirm VERB issue-64 38 11 the the DET issue-64 38 12 connectivity connectivity NOUN issue-64 38 13 of of ADP issue-64 38 14 controllability controllability NOUN issue-64 38 15 and and CCONJ issue-64 38 16 verifiability verifiability NOUN issue-64 38 17 ( ( PUNCT issue-64 38 18 shevchuk shevchuk ADJ issue-64 38 19 , , PUNCT issue-64 38 20 2014 2014 NUM issue-64 38 21 ) ) PUNCT issue-64 38 22 . . PUNCT issue-64 39 1 thus thus ADV issue-64 39 2 higher high ADJ issue-64 39 3 efficiency efficiency NOUN issue-64 39 4 of of ADP issue-64 39 5 budgetary budgetary ADJ issue-64 39 6 control control NOUN issue-64 39 7 is be AUX issue-64 39 8 achieved achieve VERB issue-64 39 9 through through ADP issue-64 39 10 its its PRON issue-64 39 11 management management NOUN issue-64 39 12 purpose purpose NOUN issue-64 39 13 and and CCONJ issue-64 39 14 methodological methodological ADJ issue-64 39 15 and and CCONJ issue-64 39 16 regulatory regulatory ADJ issue-64 39 17 capacity capacity NOUN issue-64 39 18 to to PART issue-64 39 19 compare compare VERB issue-64 39 20 regulatory regulatory ADJ issue-64 39 21 and and CCONJ issue-64 39 22 actual actual ADJ issue-64 39 23 data datum NOUN issue-64 39 24 . . PUNCT issue-64 40 1 in in ADP issue-64 40 2 case case NOUN issue-64 40 3 of of ADP issue-64 40 4 minor minor ADJ issue-64 40 5 deviations deviation NOUN issue-64 40 6 correction correction NOUN issue-64 40 7 and and CCONJ issue-64 40 8 review review NOUN issue-64 40 9 of of ADP issue-64 40 10 scheduled schedule VERB issue-64 40 11 indicators indicator NOUN issue-64 40 12 should should AUX issue-64 40 13 be be AUX issue-64 40 14 performed perform VERB issue-64 40 15 and and CCONJ issue-64 40 16 the the DET issue-64 40 17 reasons reason NOUN issue-64 40 18 for for ADP issue-64 40 19 this this DET issue-64 40 20 discrepancy discrepancy NOUN issue-64 40 21 should should AUX issue-64 40 22 be be AUX issue-64 40 23 identified identify VERB issue-64 40 24 . . PUNCT issue-64 41 1 therefore therefore ADV issue-64 41 2 , , PUNCT issue-64 41 3 knowledge knowledge NOUN issue-64 41 4 of of ADP issue-64 41 5 the the DET issue-64 41 6 methodological methodological ADJ issue-64 41 7 and and CCONJ issue-64 41 8 organizational organizational ADJ issue-64 41 9 principles principle NOUN issue-64 41 10 regarding regard VERB issue-64 41 11 the the DET issue-64 41 12 types type NOUN issue-64 41 13 of of ADP issue-64 41 14 budgetary budgetary ADJ issue-64 41 15 control control NOUN issue-64 41 16 is be AUX issue-64 41 17 crucial crucial ADJ issue-64 41 18 . . PUNCT issue-64 42 1 the the DET issue-64 42 2 following follow VERB issue-64 42 3 researches research VERB issue-64 42 4 kovalenko kovalenko PROPN issue-64 42 5 l. l. PROPN issue-64 42 6 , , PUNCT issue-64 42 7 zelenskyi zelenskyi PROPN issue-64 42 8 s. s. PROPN issue-64 42 9 , , PUNCT issue-64 42 10 zabashtanskyy zabashtanskyy PROPN issue-64 42 11 m. m. NOUN issue-64 42 12 distinguish distinguish VERB issue-64 42 13 the the DET issue-64 42 14 following follow VERB issue-64 42 15 classifications classification NOUN issue-64 42 16 of of ADP issue-64 42 17 budget budget NOUN issue-64 42 18 control control NOUN issue-64 42 19 ( ( PUNCT issue-64 42 20 l. l. PROPN issue-64 42 21 kovalenko kovalenko PROPN issue-64 42 22 . . PROPN issue-64 42 23 , , PUNCT issue-64 42 24 s. s. PROPN issue-64 42 25 zelenskyi zelenskyi PROPN issue-64 42 26 . . PROPN issue-64 42 27 , , PUNCT issue-64 42 28 m. m. NOUN issue-64 42 29     SPACE issue-64 42 30 zabashtanskyy zabashtanskyy NOUN issue-64 42 31 , , PUNCT issue-64 42 32 2011 2011 NUM issue-64 42 33 , , PUNCT issue-64 42 34 p. p. NOUN issue-64 42 35 312 312 NUM issue-64 42 36 ): ): PUNCT issue-64 42 37 according accord VERB issue-64 42 38 to to ADP issue-64 42 39 the the DET issue-64 42 40 entity entity NOUN issue-64 42 41 : : PUNCT issue-64 42 42 state state NOUN issue-64 42 43 , , PUNCT issue-64 42 44 departmental departmental ADJ issue-64 42 45 , , PUNCT issue-64 42 46 internal internal ADJ issue-64 42 47 , , PUNCT issue-64 42 48 and and CCONJ issue-64 42 49 independent independent ADJ issue-64 42 50 ) ) PUNCT issue-64 42 51 ; ; PUNCT issue-64 42 52 according accord VERB issue-64 42 53 to to ADP issue-64 42 54 the the DET issue-64 42 55 timing timing NOUN issue-64 42 56 ( ( PUNCT issue-64 42 57 forms form NOUN issue-64 42 58 ): ): PUNCT issue-64 42 59 previous previous ADJ issue-64 42 60 , , PUNCT issue-64 42 61 current current ADJ issue-64 42 62 , , PUNCT issue-64 42 63 next next ADV issue-64 42 64 . . PUNCT issue-64 43 1 we we PRON issue-64 43 2 consider consider VERB issue-64 43 3 this this DET issue-64 43 4 classification classification NOUN issue-64 43 5 is be AUX issue-64 43 6 not not PART issue-64 43 7 perfect perfect ADJ issue-64 43 8 , , PUNCT issue-64 43 9 because because SCONJ issue-64 43 10 it it PRON issue-64 43 11 reveals reveal VERB issue-64 43 12 only only ADV issue-64 43 13 two two NUM issue-64 43 14 classification classification NOUN issue-64 43 15 features feature NOUN issue-64 43 16 that that PRON issue-64 43 17 may may AUX issue-64 43 18 not not PART issue-64 43 19 fully fully ADV issue-64 43 20 reflect reflect VERB issue-64 43 21 all all DET issue-64 43 22 existing exist VERB issue-64 43 23 types type NOUN issue-64 43 24 of of ADP issue-64 43 25 budgetary budgetary ADJ issue-64 43 26 control control NOUN issue-64 43 27 . . PUNCT issue-64 44 1 fetisov fetisov PROPN issue-64 44 2 v. v. ADP issue-64 44 3 notes note NOUN issue-64 44 4 that that SCONJ issue-64 44 5 budgetary budgetary ADJ issue-64 44 6 control control NOUN issue-64 44 7 should should AUX issue-64 44 8 be be AUX issue-64 44 9 subdivided subdivide VERB issue-64 44 10 into into ADP issue-64 44 11 : : PUNCT issue-64 44 12 state state NOUN issue-64 44 13 , , PUNCT issue-64 44 14 departmental departmental ADJ issue-64 44 15 , , PUNCT issue-64 44 16 internal internal ADJ issue-64 44 17 , , PUNCT issue-64 44 18 public public ADJ issue-64 44 19 , , PUNCT issue-64 44 20 and and CCONJ issue-64 44 21 independent independent ADJ issue-64 44 22 ( ( PUNCT issue-64 44 23 fetisov fetisov ADJ issue-64 44 24 , , PUNCT issue-64 44 25 200 200 NUM issue-64 44 26 ) ) PUNCT issue-64 44 27 . . PUNCT issue-64 45 1 this this DET issue-64 45 2 division division NOUN issue-64 45 3 , , PUNCT issue-64 45 4 in in ADP issue-64 45 5 our our PRON issue-64 45 6 opinion opinion NOUN issue-64 45 7 , , PUNCT issue-64 45 8 reveals reveal VERB issue-64 45 9 it it PRON issue-64 45 10 only only ADV issue-64 45 11 from from ADP issue-64 45 12 the the DET issue-64 45 13 standpoint standpoint NOUN issue-64 45 14 of of ADP issue-64 45 15 economic economic ADJ issue-64 45 16 entities entity NOUN issue-64 45 17 . . PUNCT issue-64 46 1 other other ADJ issue-64 46 2 researchers researcher NOUN issue-64 46 3 also also ADV issue-64 46 4 distinguish distinguish VERB issue-64 46 5 two two NUM issue-64 46 6 classification classification NOUN issue-64 46 7 features feature NOUN issue-64 46 8 : : PUNCT issue-64 46 9 – – PUNCT issue-64 46 10 according accord VERB issue-64 46 11 to to ADP issue-64 46 12 the the DET issue-64 46 13 entities entity NOUN issue-64 46 14 performing perform VERB issue-64 46 15 budgetary budgetary ADJ issue-64 46 16 control control NOUN issue-64 46 17 : : PUNCT issue-64 46 18 control control NOUN issue-64 46 19 of of ADP issue-64 46 20 legislative legislative ADJ issue-64 46 21 ( ( PUNCT issue-64 46 22 representative representative NOUN issue-64 46 23 ) ) PUNCT issue-64 46 24 state state NOUN issue-64 46 25 and and CCONJ issue-64 46 26 local local ADJ issue-64 46 27 self self NOUN issue-64 46 28 - - PUNCT issue-64 46 29 government government NOUN issue-64 46 30 authorities authority NOUN issue-64 46 31 ; ; PUNCT issue-64 46 32 control control NOUN issue-64 46 33 of of ADP issue-64 46 34 executive executive ADJ issue-64 46 35 and and CCONJ issue-64 46 36 administrative administrative ADJ issue-64 46 37 units unit NOUN issue-64 46 38 ; ; PUNCT issue-64 46 39 control control NOUN issue-64 46 40 performed perform VERB issue-64 46 41 by by ADP issue-64 46 42 chief chief ADJ issue-64 46 43 controllers controller NOUN issue-64 46 44 ; ; PUNCT issue-64 46 45 control control NOUN issue-64 46 46 performed perform VERB issue-64 46 47 by by ADP issue-64 46 48 especial especial NOUN issue-64 46 49 created create VERB issue-64 46 50 supervisory supervisory ADJ issue-64 46 51 and and CCONJ issue-64 46 52 financial financial ADJ issue-64 46 53 authorities authority NOUN issue-64 46 54 and and CCONJ issue-64 46 55 municipalities municipality NOUN issue-64 46 56 ; ; PUNCT issue-64 46 57 internal internal ADJ issue-64 46 58 financial financial ADJ issue-64 46 59 audit audit NOUN issue-64 46 60 ; ; PUNCT issue-64 46 61 – – PUNCT issue-64 46 62 according accord VERB issue-64 46 63 to to ADP issue-64 46 64 the the DET issue-64 46 65 status status NOUN issue-64 46 66 and and CCONJ issue-64 46 67 functions function NOUN issue-64 46 68 of of ADP issue-64 46 69 supervisory supervisory ADJ issue-64 46 70 authorities authority NOUN issue-64 46 71 : : PUNCT issue-64 46 72 external external ADJ issue-64 46 73 and and CCONJ issue-64 46 74 internal internal ADJ issue-64 46 75 . . PUNCT issue-64 47 1 we we PRON issue-64 47 2 consider consider VERB issue-64 47 3 this this DET issue-64 47 4 classification classification NOUN issue-64 47 5 a a DET issue-64 47 6 broader broad ADJ issue-64 47 7 one one NUM issue-64 47 8 . . PUNCT issue-64 48 1 it it PRON issue-64 48 2 reveals reveal VERB issue-64 48 3 the the DET issue-64 48 4 types type NOUN issue-64 48 5 of of ADP issue-64 48 6 budget budget NOUN issue-64 48 7 control control NOUN issue-64 48 8 , , PUNCT issue-64 48 9 not not PART issue-64 48 10 only only ADV issue-64 48 11 from from ADP issue-64 48 12 the the DET issue-64 48 13 position position NOUN issue-64 48 14 of of ADP issue-64 48 15 the the DET issue-64 48 16 entity entity NOUN issue-64 48 17 , , PUNCT issue-64 48 18 as as SCONJ issue-64 48 19 it it PRON issue-64 48 20 has have AUX issue-64 48 21 been be AUX issue-64 48 22 explored explore VERB issue-64 48 23 in in ADP issue-64 48 24 the the DET issue-64 48 25 previous previous ADJ issue-64 48 26 classifications classification NOUN issue-64 48 27 , , PUNCT issue-64 48 28 but but CCONJ issue-64 48 29 it it PRON issue-64 48 30 studies study VERB issue-64 48 31 budgetary budgetary ADJ issue-64 48 32 control control NOUN issue-64 48 33 , , PUNCT issue-64 48 34 according accord VERB issue-64 48 35 to to ADP issue-64 48 36 the the DET issue-64 48 37 status status NOUN issue-64 48 38 and and CCONJ issue-64 48 39 functions function NOUN issue-64 48 40 of of ADP issue-64 48 41 supervisory supervisory ADJ issue-64 48 42 authority authority NOUN issue-64 48 43 . . PUNCT issue-64 49 1 andriyko andriyko PROPN issue-64 49 2 o. o. PROPN issue-64 49 3 distinguishes distinguish VERB issue-64 49 4 two two NUM issue-64 49 5 types type NOUN issue-64 49 6 of of ADP issue-64 49 7 budget budget NOUN issue-64 49 8 control control NOUN issue-64 49 9 : : PUNCT issue-64 49 10 general general ADJ issue-64 49 11 and and CCONJ issue-64 49 12 special special ADJ issue-64 49 13 ( ( PUNCT issue-64 49 14 andriyko andriyko NOUN issue-64 49 15 , , PUNCT issue-64 49 16 1999 1999 NUM issue-64 49 17 ) ) PUNCT issue-64 49 18 . . PUNCT issue-64 50 1 this this DET issue-64 50 2 approach approach NOUN issue-64 50 3 makes make VERB issue-64 50 4 it it PRON issue-64 50 5 possible possible ADJ issue-64 50 6 to to PART issue-64 50 7 consider consider VERB issue-64 50 8 it it PRON issue-64 50 9 purely purely ADV issue-64 50 10 on on ADP issue-64 50 11 general general ADJ issue-64 50 12 principles principle NOUN issue-64 50 13 . . PUNCT issue-64 51 1 this this DET issue-64 51 2 approach approach NOUN issue-64 51 3 , , PUNCT issue-64 51 4 in in ADP issue-64 51 5 our our PRON issue-64 51 6 opinion opinion NOUN issue-64 51 7 , , PUNCT issue-64 51 8 makes make VERB issue-64 51 9 it it PRON issue-64 51 10 impossible impossible ADJ issue-64 51 11 to to PART issue-64 51 12 examine examine VERB issue-64 51 13 all all PRON issue-64 51 14 of of ADP issue-64 51 15 its its PRON issue-64 51 16 components component NOUN issue-64 51 17 in in ADP issue-64 51 18 detail detail NOUN issue-64 51 19 . . PUNCT issue-64 52 1 in in ADP issue-64 52 2 his his PRON issue-64 52 3 turn turn NOUN issue-64 52 4 the the DET issue-64 52 5 scientist scientist NOUN issue-64 52 6 chernadchuk chernadchuk NOUN issue-64 52 7 v. v. CCONJ issue-64 52 8 proposes propose VERB issue-64 52 9 the the DET issue-64 52 10 following follow VERB issue-64 52 11 classification classification NOUN issue-64 52 12 ( ( PUNCT issue-64 52 13 chernadchuk chernadchuk NOUN issue-64 52 14 , , PUNCT issue-64 52 15 2011 2011 NUM issue-64 52 16 ): ): PUNCT issue-64 52 17 1 1 NUM issue-64 52 18 ) ) PUNCT issue-64 52 19 according accord VERB issue-64 52 20 to to ADP issue-64 52 21 the the DET issue-64 52 22 stage stage NOUN issue-64 52 23 of of ADP issue-64 52 24 the the DET issue-64 52 25 budget budget NOUN issue-64 52 26 process process NOUN issue-64 52 27 : : PUNCT issue-64 52 28 – – PUNCT issue-64 52 29 budget budget NOUN issue-64 52 30 control control NOUN issue-64 52 31 at at ADP issue-64 52 32 the the DET issue-64 52 33 stage stage NOUN issue-64 52 34 of of ADP issue-64 52 35 drafting draft VERB issue-64 52 36 budgets budget NOUN issue-64 52 37 ( ( PUNCT issue-64 52 38 budget budget NOUN issue-64 52 39 planning planning NOUN issue-64 52 40 control control NOUN issue-64 52 41 ) ) PUNCT issue-64 52 42 ; ; PUNCT issue-64 52 43 – – PUNCT issue-64 52 44 budget budget NOUN issue-64 52 45 control control NOUN issue-64 52 46 at at ADP issue-64 52 47 the the DET issue-64 52 48 stage stage NOUN issue-64 52 49 of of ADP issue-64 52 50 consideration consideration NOUN issue-64 52 51 and and CCONJ issue-64 52 52 adoption adoption NOUN issue-64 52 53 of of ADP issue-64 52 54 the the DET issue-64 52 55 budget budget NOUN issue-64 52 56 and and CCONJ issue-64 52 57 accounting accounting NOUN issue-64 52 58 act act NOUN issue-64 52 59 of of ADP issue-64 52 60 ukraine ukraine NOUN issue-64 52 61 and and CCONJ issue-64 52 62 decisions decision NOUN issue-64 52 63 due due ADJ issue-64 52 64 to to ADP issue-64 52 65 local local ADJ issue-64 52 66 budgets budget NOUN issue-64 52 67 ( ( PUNCT issue-64 52 68 budgetary budgetary ADJ issue-64 52 69 normative normative ADJ issue-64 52 70 work work NOUN issue-64 52 71 control control NOUN issue-64 52 72 ) ) PUNCT issue-64 52 73 ; ; PUNCT issue-64 52 74 – – PUNCT issue-64 52 75 budget budget NOUN issue-64 52 76 control control NOUN issue-64 52 77 at at ADP issue-64 52 78 the the DET issue-64 52 79 stage stage NOUN issue-64 52 80 of of ADP issue-64 52 81 budget budget NOUN issue-64 52 82 execution execution NOUN issue-64 52 83 ( ( PUNCT issue-64 52 84 control control NOUN issue-64 52 85 of of ADP issue-64 52 86 budget budget NOUN issue-64 52 87 implementation implementation NOUN issue-64 52 88 ) ) PUNCT issue-64 52 89 ; ; PUNCT issue-64 52 90 – – PUNCT issue-64 52 91 budget budget NOUN issue-64 52 92 control control NOUN issue-64 52 93 at at ADP issue-64 52 94 the the DET issue-64 52 95 stage stage NOUN issue-64 52 96 of of ADP issue-64 52 97 preparation preparation NOUN issue-64 52 98 and and CCONJ issue-64 52 99 review review VERB issue-64 52 100 statement statement NOUN issue-64 52 101 about about ADP issue-64 52 102 budget budget NOUN issue-64 52 103 performance performance NOUN issue-64 52 104 and and CCONJ issue-64 52 105 a a DET issue-64 52 106 decision decision NOUN issue-64 52 107 due due ADP issue-64 52 108 to to ADP issue-64 52 109 it it PRON issue-64 52 110 it it PRON issue-64 52 111 ( ( PUNCT issue-64 52 112 monitoring monitor VERB issue-64 52 113 the the DET issue-64 52 114 results result NOUN issue-64 52 115 of of ADP issue-64 52 116 the the DET issue-64 52 117 budget budget NOUN issue-64 52 118 ) ) PUNCT issue-64 52 119 . . PUNCT issue-64 53 1 considering consider VERB issue-64 53 2 the the DET issue-64 53 3 following following NOUN issue-64 53 4 , , PUNCT issue-64 53 5 we we PRON issue-64 53 6 think think VERB issue-64 53 7 it it PRON issue-64 53 8 is be AUX issue-64 53 9 important important ADJ issue-64 53 10 to to PART issue-64 53 11 take take VERB issue-64 53 12 into into ADP issue-64 53 13 account account NOUN issue-64 53 14 the the DET issue-64 53 15 following follow VERB issue-64 53 16 budgetary budgetary ADJ issue-64 53 17 control control NOUN issue-64 53 18 features feature NOUN issue-64 53 19 in in ADP issue-64 53 20 determining determine VERB issue-64 53 21 its its PRON issue-64 53 22 types type NOUN issue-64 53 23 : : PUNCT issue-64 53 24 – – PUNCT issue-64 53 25 the the DET issue-64 53 26 scope scope NOUN issue-64 53 27 of of ADP issue-64 53 28 the the DET issue-64 53 29 specific specific ADJ issue-64 53 30 control control NOUN issue-64 53 31 function function NOUN issue-64 53 32 of of ADP issue-64 53 33 the the DET issue-64 53 34 state state NOUN issue-64 53 35 ; ; PUNCT issue-64 53 36 – – PUNCT issue-64 53 37 budgeting budget VERB issue-64 53 38 at at ADP issue-64 53 39 any any DET issue-64 53 40 level level NOUN issue-64 53 41 consists consist VERB issue-64 53 42 of of ADP issue-64 53 43 various various ADJ issue-64 53 44 stages stage NOUN issue-64 53 45 , , PUNCT issue-64 53 46 which which PRON issue-64 53 47 are be AUX issue-64 53 48 controlled control VERB issue-64 53 49 , , PUNCT issue-64 53 50 according accord VERB issue-64 53 51 to to ADP issue-64 53 52 the the DET issue-64 53 53 nature nature NOUN issue-64 53 54 of of ADP issue-64 53 55 the the DET issue-64 53 56 relationship relationship NOUN issue-64 53 57 between between ADP issue-64 53 58 supervisory supervisory ADJ issue-64 53 59 and and CCONJ issue-64 53 60 controlled control VERB issue-64 53 61 entity entity NOUN issue-64 53 62 . . PUNCT issue-64 54 1 according accord VERB issue-64 54 2 to to ADP issue-64 54 3 the the DET issue-64 54 4 mentioned mention VERB issue-64 54 5 , , PUNCT issue-64 54 6 we we PRON issue-64 54 7 can can AUX issue-64 54 8 specify specify VERB issue-64 54 9 the the DET issue-64 54 10 following follow VERB issue-64 54 11 types type NOUN issue-64 54 12 of of ADP issue-64 54 13 budgetary budgetary ADJ issue-64 54 14 control control NOUN issue-64 54 15 ( ( PUNCT issue-64 54 16 pic pic NOUN issue-64 54 17 . . PROPN issue-64 54 18 1 1 NUM issue-64 54 19 ) ) PUNCT issue-64 54 20 . . PUNCT issue-64 55 1 1 1 X issue-64 55 2 . . X issue-64 55 3 according accord VERB issue-64 55 4 the the DET issue-64 55 5 degree degree NOUN issue-64 55 6 of of ADP issue-64 55 7 planning planning NOUN issue-64 55 8 : : PUNCT issue-64 55 9 scheduled schedule VERB issue-64 55 10 budgetary budgetary ADJ issue-64 55 11 control control NOUN issue-64 55 12 is be AUX issue-64 55 13 implemented implement VERB issue-64 55 14 by by ADP issue-64 55 15 the the DET issue-64 55 16 supervisory supervisory ADJ issue-64 55 17 authorities authority NOUN issue-64 55 18 according accord VERB issue-64 55 19 to to ADP issue-64 55 20 the the DET issue-64 55 21 plan plan NOUN issue-64 55 22 of of ADP issue-64 55 23 their their PRON issue-64 55 24 supervisory supervisory ADJ issue-64 55 25 work work NOUN issue-64 55 26 in in ADP issue-64 55 27 the the DET issue-64 55 28 public public ADJ issue-64 55 29 sector sector NOUN issue-64 55 30 . . PUNCT issue-64 56 1 unscheduled unscheduled ADJ issue-64 56 2 budgetary budgetary ADJ issue-64 56 3 control control NOUN issue-64 56 4 is be AUX issue-64 56 5 the the DET issue-64 56 6 control control NOUN issue-64 56 7 exercised exercise VERB issue-64 56 8 by by ADP issue-64 56 9 the the DET issue-64 56 10 appropriate appropriate ADJ issue-64 56 11 authorities authority NOUN issue-64 56 12 if if SCONJ issue-64 56 13 it it PRON issue-64 56 14 is be AUX issue-64 56 15 necessary necessary ADJ issue-64 56 16 and and CCONJ issue-64 56 17 on on ADP issue-64 56 18 behalf behalf NOUN issue-64 56 19 of of ADP issue-64 56 20 centralized centralized ADJ issue-64 56 21 authorities authority NOUN issue-64 56 22 according accord VERB issue-64 56 23 to to ADP issue-64 56 24 the the DET issue-64 56 25 formation formation NOUN issue-64 56 26 of of ADP issue-64 56 27 effective effective ADJ issue-64 56 28 and and CCONJ issue-64 56 29 targeted target VERB issue-64 56 30 appropriation appropriation NOUN issue-64 56 31 of of ADP issue-64 56 32 financial financial ADJ issue-64 56 33 resources resource NOUN issue-64 56 34 in in ADP issue-64 56 35 the the DET issue-64 56 36 public public ADJ issue-64 56 37 sector sector NOUN issue-64 56 38 . . PUNCT issue-64 57 1 2 2 X issue-64 57 2 . . X issue-64 57 3 according accord VERB issue-64 57 4 to to ADP issue-64 57 5 the the DET issue-64 57 6 timing timing NOUN issue-64 57 7 : : PUNCT issue-64 57 8 previous previous ADJ issue-64 57 9 budgetary budgetary ADJ issue-64 57 10 control control NOUN issue-64 57 11 is be AUX issue-64 57 12 carried carry VERB issue-64 57 13 out out ADP issue-64 57 14 before before ADP issue-64 57 15 the the DET issue-64 57 16 process process NOUN issue-64 57 17 of of ADP issue-64 57 18 planning planning NOUN issue-64 57 19 , , PUNCT issue-64 57 20 drafting drafting NOUN issue-64 57 21 , , PUNCT issue-64 57 22 review review NOUN issue-64 57 23 and and CCONJ issue-64 57 24 approval approval NOUN issue-64 57 25 of of ADP issue-64 57 26 the the DET issue-64 57 27 budget budget NOUN issue-64 57 28 towards towards ADP issue-64 57 29 the the DET issue-64 57 30 negative negative ADJ issue-64 57 31 phenomena phenomena NOUN issue-64 57 32 elimination elimination NOUN issue-64 57 33 that that PRON issue-64 57 34 may may AUX issue-64 57 35 lead lead VERB issue-64 57 36 to to ADP issue-64 57 37 a a DET issue-64 57 38 decrease decrease NOUN issue-64 57 39 in in ADP issue-64 57 40 the the DET issue-64 57 41 revenue revenue NOUN issue-64 57 42 part part NOUN issue-64 57 43 of of ADP issue-64 57 44 the the DET issue-64 57 45 budget budget NOUN issue-64 57 46 or or CCONJ issue-64 57 47 misuse misuse NOUN issue-64 57 48 of of ADP issue-64 57 49 budget budget NOUN issue-64 57 50 funds fund NOUN issue-64 57 51 . . PUNCT issue-64 58 1 current current ADJ issue-64 58 2 budgetary budgetary ADJ issue-64 58 3 control control NOUN issue-64 58 4 is be AUX issue-64 58 5 exercised exercise VERB issue-64 58 6 by by ADP issue-64 58 7 the the DET issue-64 58 8 supervisory supervisory ADJ issue-64 58 9 authorities authority NOUN issue-64 58 10 in in ADP issue-64 58 11 the the DET issue-64 58 12 process process NOUN issue-64 58 13 of of ADP issue-64 58 14 monitoring monitor VERB issue-64 58 15 compliance compliance NOUN issue-64 58 16 with with ADP issue-64 58 17 budgetary budgetary ADJ issue-64 58 18 discipline discipline NOUN issue-64 58 19 controlled control VERB issue-64 58 20 entities entity NOUN issue-64 58 21 . . PUNCT issue-64 59 1 next next ADJ issue-64 59 2 budgetary budgetary ADJ issue-64 59 3 control control NOUN issue-64 59 4 is be AUX issue-64 59 5 carried carry VERB issue-64 59 6 out out ADP issue-64 59 7 after after ADP issue-64 59 8 the the DET issue-64 59 9 completion completion NOUN issue-64 59 10 of of ADP issue-64 59 11 financial financial ADJ issue-64 59 12 transactions transaction NOUN issue-64 59 13 when when SCONJ issue-64 59 14 a a DET issue-64 59 15 specific specific ADJ issue-64 59 16 reporting reporting NOUN issue-64 59 17 period period NOUN issue-64 59 18 completed complete VERB issue-64 59 19 . . PUNCT issue-64 60 1 its its PRON issue-64 60 2 main main ADJ issue-64 60 3 goal goal NOUN issue-64 60 4 is be AUX issue-64 60 5 to to PART issue-64 60 6 establish establish VERB issue-64 60 7 the the DET issue-64 60 8 correctness correctness NOUN issue-64 60 9 , , PUNCT issue-64 60 10 legality legality NOUN issue-64 60 11 and and CCONJ issue-64 60 12 economic economic ADJ issue-64 60 13 expediency expediency NOUN issue-64 60 14 of of ADP issue-64 60 15 the the DET issue-64 60 16 formation formation NOUN issue-64 60 17 and and CCONJ issue-64 60 18 appropriation appropriation NOUN issue-64 60 19 of of ADP issue-64 60 20 financial financial ADJ issue-64 60 21 resources resource NOUN issue-64 60 22 of of ADP issue-64 60 23 the the DET issue-64 60 24 public public ADJ issue-64 60 25 sector sector NOUN issue-64 60 26 . . PUNCT issue-64 61 1 baltic baltic PROPN issue-64 61 2 journal journal PROPN issue-64 61 3 of of ADP issue-64 61 4 economic economic ADJ issue-64 61 5 studies study NOUN issue-64 61 6 74 74 NUM issue-64 61 7 vol vol NOUN issue-64 61 8 . . PROPN issue-64 62 1 2 2 NUM issue-64 62 2 , , PUNCT issue-64 62 3 no no INTJ issue-64 62 4 . . NOUN issue-64 62 5 1 1 NUM issue-64 62 6 , , PUNCT issue-64 62 7 2016 2016 NUM issue-64 62 8 3 3 NUM issue-64 62 9 . . PUNCT issue-64 63 1 according accord VERB issue-64 63 2 to to ADP issue-64 63 3 control control NOUN issue-64 63 4 entities entity NOUN issue-64 63 5 : : PUNCT issue-64 63 6 state state NOUN issue-64 63 7 budgetary budgetary ADJ issue-64 63 8 control control NOUN issue-64 63 9 is be AUX issue-64 63 10 the the DET issue-64 63 11 control control NOUN issue-64 63 12 performed perform VERB issue-64 63 13 by by ADP issue-64 63 14 the the DET issue-64 63 15 centralized centralized ADJ issue-64 63 16 authorities authority NOUN issue-64 63 17 during during ADP issue-64 63 18 the the DET issue-64 63 19 budgeting budget VERB issue-64 63 20 implementation implementation NOUN issue-64 63 21 , , PUNCT issue-64 63 22 as as ADV issue-64 63 23 well well ADV issue-64 63 24 as as ADP issue-64 63 25 other other ADJ issue-64 63 26 issues issue NOUN issue-64 63 27 of of ADP issue-64 63 28 national national ADJ issue-64 63 29 importance importance NOUN issue-64 63 30 solving solving NOUN issue-64 63 31 in in ADP issue-64 63 32 the the DET issue-64 63 33 field field NOUN issue-64 63 34 of of ADP issue-64 63 35 formation formation NOUN issue-64 63 36 , , PUNCT issue-64 63 37 distribution distribution NOUN issue-64 63 38 and and CCONJ issue-64 63 39 appropriation appropriation NOUN issue-64 63 40 of of ADP issue-64 63 41 financial financial ADJ issue-64 63 42 resources resource NOUN issue-64 63 43 of of ADP issue-64 63 44 the the DET issue-64 63 45 public public ADJ issue-64 63 46 sector sector NOUN issue-64 63 47 . . PUNCT issue-64 64 1 municipal municipal ADJ issue-64 64 2 budgetary budgetary ADJ issue-64 64 3 control control NOUN issue-64 64 4 is be AUX issue-64 64 5 control control NOUN issue-64 64 6 performed perform VERB issue-64 64 7 by by ADP issue-64 64 8 the the DET issue-64 64 9 local local ADJ issue-64 64 10 authorities authority NOUN issue-64 64 11 during during ADP issue-64 64 12 the the DET issue-64 64 13 budgeting budget VERB issue-64 64 14 implementation implementation NOUN issue-64 64 15 , , PUNCT issue-64 64 16 municipal municipal ADJ issue-64 64 17 programs program NOUN issue-64 64 18 of of ADP issue-64 64 19 development development NOUN issue-64 64 20 of of ADP issue-64 64 21 the the DET issue-64 64 22 corresponding corresponding ADJ issue-64 64 23 area area NOUN issue-64 64 24 , , PUNCT issue-64 64 25 as as ADV issue-64 64 26 well well ADV issue-64 64 27 as as ADP issue-64 64 28 other other ADJ issue-64 64 29 issues issue NOUN issue-64 64 30 of of ADP issue-64 64 31 local local ADJ issue-64 64 32 importance importance NOUN issue-64 64 33 in in ADP issue-64 64 34 the the DET issue-64 64 35 field field NOUN issue-64 64 36 of of ADP issue-64 64 37 formation formation NOUN issue-64 64 38 , , PUNCT issue-64 64 39 distribution distribution NOUN issue-64 64 40 and and CCONJ issue-64 64 41 appropriation appropriation NOUN issue-64 64 42 of of ADP issue-64 64 43 financial financial ADJ issue-64 64 44 resources resource NOUN issue-64 64 45 of of ADP issue-64 64 46 local local ADJ issue-64 64 47 government government NOUN issue-64 64 48 . . PUNCT issue-64 65 1 public public ADJ issue-64 65 2 classification classification NOUN issue-64 65 3 features feature VERB issue-64 65 4 1 1 NUM issue-64 65 5 . . PUNCT issue-64 65 6 according accord VERB issue-64 65 7 to to ADP issue-64 65 8 the the DET issue-64 65 9 degree degree NOUN issue-64 65 10 of of ADP issue-64 65 11 planning plan VERB issue-64 65 12 unscheduled unscheduled ADJ issue-64 65 13 scheduled schedule VERB issue-64 65 14 2 2 NUM issue-64 65 15 . . PUNCT issue-64 65 16 according accord VERB issue-64 65 17 to to ADP issue-64 65 18 the the DET issue-64 65 19 timing timing NOUN issue-64 65 20 previous previous ADJ issue-64 65 21 current current ADJ issue-64 65 22 following follow VERB issue-64 65 23 3 3 NUM issue-64 65 24 . . PUNCT issue-64 66 1 according accord VERB issue-64 66 2 to to ADP issue-64 66 3 the the DET issue-64 66 4 control control NOUN issue-64 66 5 entities entities PROPN issue-64 66 6 state state PROPN issue-64 66 7 municipal municipal ADJ issue-64 66 8 specialized specialized ADJ issue-64 66 9 departmental departmental NOUN issue-64 66 10 4 4 NUM issue-64 66 11 . . PUNCT issue-64 66 12 according accord VERB issue-64 66 13 to to ADP issue-64 66 14 implementation implementation NOUN issue-64 66 15 form form NOUN issue-64 66 16 internal internal ADJ issue-64 66 17 external external ADJ issue-64 66 18 5 5 NUM issue-64 66 19 . . PUNCT issue-64 66 20 according accord VERB issue-64 66 21 to to ADP issue-64 66 22 the the DET issue-64 66 23 nature nature NOUN issue-64 66 24 of of ADP issue-64 66 25 action action NOUN issue-64 66 26 solid solid ADJ issue-64 66 27 selective selective ADJ issue-64 66 28 complex complex NOUN issue-64 66 29 6 6 NUM issue-64 66 30 . . PUNCT issue-64 66 31 according accord VERB issue-64 66 32 to to ADP issue-64 66 33 the the DET issue-64 66 34 implementation implementation NOUN issue-64 66 35 estimation estimation NOUN issue-64 66 36 : : PUNCT issue-64 66 37 effective effective ADJ issue-64 66 38 ineffective ineffective ADJ issue-64 66 39 7 7 NUM issue-64 66 40 . . PUNCT issue-64 66 41 according accord VERB issue-64 66 42 to to ADP issue-64 66 43 the the DET issue-64 66 44 degree degree NOUN issue-64 66 45 of of ADP issue-64 66 46 subordination subordination NOUN issue-64 66 47 : : PUNCT issue-64 66 48 centralized centralized ADJ issue-64 66 49 decentralized decentralize VERB issue-64 66 50 legislative legislative ADJ issue-64 66 51 regulating regulating NOUN issue-64 66 52 followup followup NOUN issue-64 66 53 further far ADV issue-64 66 54 9 9 NUM issue-64 66 55 . . PUNCT issue-64 67 1 according accord VERB issue-64 67 2 to to ADP issue-64 67 3 the the DET issue-64 67 4 level level NOUN issue-64 67 5 of of ADP issue-64 67 6 activity activity NOUN issue-64 67 7 : : PUNCT issue-64 67 8 active active ADJ issue-64 67 9 passive passive ADJ issue-64 67 10 10 10 NUM issue-64 67 11 . . PUNCT issue-64 68 1 according accord VERB issue-64 68 2 to to ADP issue-64 68 3 the the DET issue-64 68 4 time time NOUN issue-64 68 5 direction direction NOUN issue-64 68 6 available available ADJ issue-64 68 7 predictable predictable ADJ issue-64 68 8 11 11 NUM issue-64 68 9 . . PUNCT issue-64 69 1 according accord VERB issue-64 69 2 to to ADP issue-64 69 3 the the DET issue-64 69 4 coverage coverage NOUN issue-64 69 5 degree degree NOUN issue-64 69 6 intermediate intermediate ADJ issue-64 69 7 final final ADJ issue-64 69 8 mixed mixed ADJ issue-64 69 9 8 8 NUM issue-64 69 10 . . PUNCT issue-64 70 1 according accord VERB issue-64 70 2 tothe tothe ADJ issue-64 70 3 implementation implementation NOUN issue-64 70 4 stages stage NOUN issue-64 70 5 : : PUNCT issue-64 70 6 pic pic NOUN issue-64 70 7 . . PUNCT issue-64 71 1 1 1 X issue-64 71 2 . . X issue-64 71 3 classification classification NOUN issue-64 71 4 criteria criterion NOUN issue-64 71 5 of of ADP issue-64 71 6 budget budget NOUN issue-64 71 7 planning planning NOUN issue-64 71 8 types type NOUN issue-64 71 9 compiled compile VERB issue-64 71 10 by by ADP issue-64 71 11 the the DET issue-64 71 12 authors author NOUN issue-64 71 13 baltic baltic PROPN issue-64 71 14 journal journal PROPN issue-64 71 15 of of ADP issue-64 71 16 economic economic ADJ issue-64 71 17 studies study NOUN issue-64 71 18 75 75 NUM issue-64 71 19 vol vol NOUN issue-64 71 20 . . PROPN issue-64 72 1 2 2 NUM issue-64 72 2 , , PUNCT issue-64 72 3 no no INTJ issue-64 72 4 . . NOUN issue-64 72 5 1 1 NUM issue-64 72 6 , , PUNCT issue-64 72 7 2016 2016 NUM issue-64 72 8 specialized specialized ADJ issue-64 72 9 budgetary budgetary ADJ issue-64 72 10 control control NOUN issue-64 72 11 is be AUX issue-64 72 12 carried carry VERB issue-64 72 13 out out ADP issue-64 72 14 by by ADP issue-64 72 15 specialized specialized ADJ issue-64 72 16 government government NOUN issue-64 72 17 authorities authority NOUN issue-64 72 18 in in ADP issue-64 72 19 the the DET issue-64 72 20 process process NOUN issue-64 72 21 of of ADP issue-64 72 22 preparation preparation NOUN issue-64 72 23 , , PUNCT issue-64 72 24 review review NOUN issue-64 72 25 , , PUNCT issue-64 72 26 approval approval NOUN issue-64 72 27 and and CCONJ issue-64 72 28 implementation implementation NOUN issue-64 72 29 of of ADP issue-64 72 30 the the DET issue-64 72 31 budget budget NOUN issue-64 72 32 . . PUNCT issue-64 73 1 departmental departmental ADJ issue-64 73 2 budgetary budgetary ADJ issue-64 73 3 control control NOUN issue-64 73 4 is be AUX issue-64 73 5 the the DET issue-64 73 6 control control NOUN issue-64 73 7 exercised exercise VERB issue-64 73 8 by by ADP issue-64 73 9 authorities authority NOUN issue-64 73 10 due due ADP issue-64 73 11 to to ADP issue-64 73 12 formation formation NOUN issue-64 73 13 and and CCONJ issue-64 73 14 appropriation appropriation NOUN issue-64 73 15 of of ADP issue-64 73 16 financial financial ADJ issue-64 73 17 resources resource NOUN issue-64 73 18 in in ADP issue-64 73 19 the the DET issue-64 73 20 public public ADJ issue-64 73 21 sector sector NOUN issue-64 73 22 . . PUNCT issue-64 74 1 public public ADJ issue-64 74 2 control control NOUN issue-64 74 3 – – PUNCT issue-64 74 4 is be AUX issue-64 74 5 the the DET issue-64 74 6 control control NOUN issue-64 74 7 of of ADP issue-64 74 8 centralized centralized ADJ issue-64 74 9 and and CCONJ issue-64 74 10 decentralized decentralized ADJ issue-64 74 11 authorities authority NOUN issue-64 74 12 ’ ' PUNCT issue-64 74 13 activities activity NOUN issue-64 74 14 performed perform VERB issue-64 74 15 by by ADP issue-64 74 16 citizens citizen NOUN issue-64 74 17 on on ADP issue-64 74 18 their their PRON issue-64 74 19 being be AUX issue-64 74 20 residents resident NOUN issue-64 74 21 , , PUNCT issue-64 74 22 and and CCONJ issue-64 74 23 acting act VERB issue-64 74 24 on on ADP issue-64 74 25 behalf behalf NOUN issue-64 74 26 of of ADP issue-64 74 27 the the DET issue-64 74 28 public public NOUN issue-64 74 29 . . PUNCT issue-64 75 1 their their PRON issue-64 75 2 supervisory supervisory ADJ issue-64 75 3 powers power NOUN issue-64 75 4 do do AUX issue-64 75 5 not not PART issue-64 75 6 have have VERB issue-64 75 7 legal legal ADJ issue-64 75 8 status status NOUN issue-64 75 9 , , PUNCT issue-64 75 10 so so SCONJ issue-64 75 11 decisions decision NOUN issue-64 75 12 on on ADP issue-64 75 13 the the DET issue-64 75 14 control control NOUN issue-64 75 15 results result NOUN issue-64 75 16 are be AUX issue-64 75 17 , , PUNCT issue-64 75 18 as as ADP issue-64 75 19 a a DET issue-64 75 20 rule rule NOUN issue-64 75 21 , , PUNCT issue-64 75 22 a a DET issue-64 75 23 recommendation recommendation NOUN issue-64 75 24 . . PUNCT issue-64 76 1 4 4 X issue-64 76 2 . . X issue-64 76 3 according accord VERB issue-64 76 4 to to ADP issue-64 76 5 implementation implementation NOUN issue-64 76 6 form form NOUN issue-64 76 7 : : PUNCT issue-64 76 8 external external ADJ issue-64 76 9 budget budget NOUN issue-64 76 10 control control NOUN issue-64 76 11 is be AUX issue-64 76 12 the the DET issue-64 76 13 state state NOUN issue-64 76 14 controls control NOUN issue-64 76 15 of of ADP issue-64 76 16 the the DET issue-64 76 17 elected elect VERB issue-64 76 18 government government NOUN issue-64 76 19 authorities authority NOUN issue-64 76 20 , , PUNCT issue-64 76 21 specialized specialized ADJ issue-64 76 22 authorities authority NOUN issue-64 76 23 and and CCONJ issue-64 76 24 the the DET issue-64 76 25 public public NOUN issue-64 76 26 due due ADP issue-64 76 27 to to ADP issue-64 76 28 the the DET issue-64 76 29 legality legality NOUN issue-64 76 30 of of ADP issue-64 76 31 their their PRON issue-64 76 32 organizational organizational ADJ issue-64 76 33 insubordinate insubordinate ADJ issue-64 76 34 their their PRON issue-64 76 35 entities entity NOUN issue-64 76 36 , , PUNCT issue-64 76 37 which which PRON issue-64 76 38 mainly mainly ADV issue-64 76 39 deals deal VERB issue-64 76 40 with with ADP issue-64 76 41 one one NUM issue-64 76 42 aspect aspect NOUN issue-64 76 43 of of ADP issue-64 76 44 the the DET issue-64 76 45 public public ADJ issue-64 76 46 sector sector NOUN issue-64 76 47 activity activity NOUN issue-64 76 48 . . PUNCT issue-64 77 1 internal internal ADJ issue-64 77 2 departmental departmental ADJ issue-64 77 3 budgetary budgetary ADJ issue-64 77 4 control control NOUN issue-64 77 5 is be AUX issue-64 77 6 the the DET issue-64 77 7 control control NOUN issue-64 77 8 for for ADP issue-64 77 9 systematic systematic ADJ issue-64 77 10 verification verification NOUN issue-64 77 11 of of ADP issue-64 77 12 the the DET issue-64 77 13 current current ADJ issue-64 77 14 legislation legislation NOUN issue-64 77 15 principles principle NOUN issue-64 77 16 on on ADP issue-64 77 17 the the DET issue-64 77 18 formation formation NOUN issue-64 77 19 and and CCONJ issue-64 77 20 appropriation appropriation NOUN issue-64 77 21 of of ADP issue-64 77 22 financial financial ADJ issue-64 77 23 resources resource NOUN issue-64 77 24 in in ADP issue-64 77 25 the the DET issue-64 77 26 public public ADJ issue-64 77 27 sector sector NOUN issue-64 77 28 , , PUNCT issue-64 77 29 which which PRON issue-64 77 30 plays play VERB issue-64 77 31 an an DET issue-64 77 32 important important ADJ issue-64 77 33 role role NOUN issue-64 77 34 in in ADP issue-64 77 35 strengthening strengthen VERB issue-64 77 36 state state NOUN issue-64 77 37 discipline discipline NOUN issue-64 77 38 , , PUNCT issue-64 77 39 law law NOUN issue-64 77 40 in in ADP issue-64 77 41 the the DET issue-64 77 42 formation formation NOUN issue-64 77 43 of of ADP issue-64 77 44 the the DET issue-64 77 45 executive executive ADJ issue-64 77 46 authorities authority NOUN issue-64 77 47 , , PUNCT issue-64 77 48 increasing increase VERB issue-64 77 49 their their PRON issue-64 77 50 executive executive ADJ issue-64 77 51 discipline discipline NOUN issue-64 77 52 . . PUNCT issue-64 78 1 5 5 X issue-64 78 2 . . PUNCT issue-64 78 3 according accord VERB issue-64 78 4 to to ADP issue-64 78 5 the the DET issue-64 78 6 nature nature NOUN issue-64 78 7 of of ADP issue-64 78 8 action action NOUN issue-64 78 9 : : PUNCT issue-64 78 10 solid solid ADJ issue-64 78 11 budget budget NOUN issue-64 78 12 control control NOUN issue-64 78 13 is be AUX issue-64 78 14 exercised exercise VERB issue-64 78 15 when when SCONJ issue-64 78 16 it it PRON issue-64 78 17 is be AUX issue-64 78 18 necessary necessary ADJ issue-64 78 19 to to PART issue-64 78 20 check check VERB issue-64 78 21 only only ADV issue-64 78 22 the the DET issue-64 78 23 most most ADV issue-64 78 24 important important ADJ issue-64 78 25 and and CCONJ issue-64 78 26 complex complex ADJ issue-64 78 27 operation operation NOUN issue-64 78 28 , , PUNCT issue-64 78 29 and and CCONJ issue-64 78 30 when when SCONJ issue-64 78 31 significant significant ADJ issue-64 78 32 deficiencies deficiency NOUN issue-64 78 33 , , PUNCT issue-64 78 34 violations violation NOUN issue-64 78 35 or or CCONJ issue-64 78 36 abuse abuse NOUN issue-64 78 37 in in ADP issue-64 78 38 the the DET issue-64 78 39 formation formation NOUN issue-64 78 40 and and CCONJ issue-64 78 41 appropriation appropriation NOUN issue-64 78 42 of of ADP issue-64 78 43 financial financial ADJ issue-64 78 44 resources resource NOUN issue-64 78 45 are be AUX issue-64 78 46 found find VERB issue-64 78 47 . . PUNCT issue-64 79 1 this this PRON issue-64 79 2 is be AUX issue-64 79 3 the the DET issue-64 79 4 most most ADV issue-64 79 5 effective effective ADJ issue-64 79 6 type type NOUN issue-64 79 7 of of ADP issue-64 79 8 budget budget NOUN issue-64 79 9 control control NOUN issue-64 79 10 , , PUNCT issue-64 79 11 although although SCONJ issue-64 79 12 it it PRON issue-64 79 13 is be AUX issue-64 79 14 the the DET issue-64 79 15 most most ADJ issue-64 79 16 time time NOUN issue-64 79 17 consuming consume VERB issue-64 79 18 . . PUNCT issue-64 80 1 selective selective ADJ issue-64 80 2 budgetary budgetary ADJ issue-64 80 3 control control NOUN issue-64 80 4 involves involve VERB issue-64 80 5 financial financial ADJ issue-64 80 6 transactions transaction NOUN issue-64 80 7 , , PUNCT issue-64 80 8 primary primary ADJ issue-64 80 9 documents document NOUN issue-64 80 10 and and CCONJ issue-64 80 11 accounting accounting NOUN issue-64 80 12 records record NOUN issue-64 80 13 verification verification NOUN issue-64 80 14 concerning concern VERB issue-64 80 15 the the DET issue-64 80 16 revenue revenue NOUN issue-64 80 17 and and CCONJ issue-64 80 18 expenditure expenditure NOUN issue-64 80 19 budget budget NOUN issue-64 80 20 for for ADP issue-64 80 21 the the DET issue-64 80 22 specified specify VERB issue-64 80 23 time time NOUN issue-64 80 24 intervals interval NOUN issue-64 80 25 within within ADP issue-64 80 26 a a DET issue-64 80 27 period period NOUN issue-64 80 28 of of ADP issue-64 80 29 long long ADJ issue-64 80 30 - - PUNCT issue-64 80 31 term term NOUN issue-64 80 32 control control NOUN issue-64 80 33 . . PUNCT issue-64 81 1 a a DET issue-64 81 2 comprehensive comprehensive ADJ issue-64 81 3 budgetary budgetary ADJ issue-64 81 4 control control NOUN issue-64 81 5 is be AUX issue-64 81 6 performed perform VERB issue-64 81 7 by by ADP issue-64 81 8 supervisory supervisory ADJ issue-64 81 9 authorities authority NOUN issue-64 81 10 while while SCONJ issue-64 81 11 checking check VERB issue-64 81 12 the the DET issue-64 81 13 supervised supervised ADJ issue-64 81 14 entity entity NOUN issue-64 81 15 , , PUNCT issue-64 81 16 its its PRON issue-64 81 17 departments department NOUN issue-64 81 18 , , PUNCT issue-64 81 19 subordinate subordinate ADJ issue-64 81 20 enterprises enterprise NOUN issue-64 81 21 and and CCONJ issue-64 81 22 organizations organization NOUN issue-64 81 23 to to PART issue-64 81 24 comply comply VERB issue-64 81 25 with with ADP issue-64 81 26 applicable applicable ADJ issue-64 81 27 legislation legislation NOUN issue-64 81 28 in in ADP issue-64 81 29 respect respect NOUN issue-64 81 30 of of ADP issue-64 81 31 public public ADJ issue-64 81 32 sector sector NOUN issue-64 81 33 funds fund NOUN issue-64 81 34 for for ADP issue-64 81 35 a a DET issue-64 81 36 certain certain ADJ issue-64 81 37 period period NOUN issue-64 81 38 of of ADP issue-64 81 39 time time NOUN issue-64 81 40 . . PUNCT issue-64 82 1 6 6 NUM issue-64 82 2 . . PUNCT issue-64 82 3 according accord VERB issue-64 82 4 to to ADP issue-64 82 5 implementation implementation NOUN issue-64 82 6 estimation estimation NOUN issue-64 82 7 : : PUNCT issue-64 82 8 effective effective ADJ issue-64 82 9 budgetary budgetary ADJ issue-64 82 10 control control NOUN issue-64 82 11 is be AUX issue-64 82 12 the the DET issue-64 82 13 control control NOUN issue-64 82 14 of of ADP issue-64 82 15 providing provide VERB issue-64 82 16 the the DET issue-64 82 17 timely timely ADJ issue-64 82 18 measures measure NOUN issue-64 82 19 implementation implementation NOUN issue-64 82 20 performed perform VERB issue-64 82 21 by by ADP issue-64 82 22 supervisory supervisory ADJ issue-64 82 23 authorities authority NOUN issue-64 82 24 . . PUNCT issue-64 83 1 they they PRON issue-64 83 2 are be AUX issue-64 83 3 aimed aim VERB issue-64 83 4 at at ADP issue-64 83 5 an an DET issue-64 83 6 objective objective ADJ issue-64 83 7 assessment assessment NOUN issue-64 83 8 of of ADP issue-64 83 9 the the DET issue-64 83 10 fiscal fiscal ADJ issue-64 83 11 policy policy NOUN issue-64 83 12 areas area NOUN issue-64 83 13 and and CCONJ issue-64 83 14 their their PRON issue-64 83 15 implementation implementation NOUN issue-64 83 16 . . PUNCT issue-64 84 1 ineffective ineffective ADJ issue-64 84 2 budgetary budgetary ADJ issue-64 84 3 control control NOUN issue-64 84 4 is be AUX issue-64 84 5 the the DET issue-64 84 6 control control NOUN issue-64 84 7 , , PUNCT issue-64 84 8 providing provide VERB issue-64 84 9 the the DET issue-64 84 10 measures measure NOUN issue-64 84 11 implementation implementation NOUN issue-64 84 12 performed perform VERB issue-64 84 13 by by ADP issue-64 84 14 the the DET issue-64 84 15 certain certain ADJ issue-64 84 16 supervisory supervisory ADJ issue-64 84 17 authorities authority NOUN issue-64 84 18 . . PUNCT issue-64 85 1 as as ADP issue-64 85 2 a a DET issue-64 85 3 result result NOUN issue-64 85 4 an an DET issue-64 85 5 ineffective ineffective ADJ issue-64 85 6 formation formation NOUN issue-64 85 7 and and CCONJ issue-64 85 8 targeted target VERB issue-64 85 9 appropriation appropriation NOUN issue-64 85 10 of of ADP issue-64 85 11 financial financial ADJ issue-64 85 12 resources resource NOUN issue-64 85 13 occurs occur VERB issue-64 85 14 . . PUNCT issue-64 86 1 7 7 X issue-64 86 2 . . X issue-64 86 3 according accord VERB issue-64 86 4 to to ADP issue-64 86 5 the the DET issue-64 86 6 degree degree NOUN issue-64 86 7 of of ADP issue-64 86 8 subordination subordination NOUN issue-64 86 9 : : PUNCT issue-64 86 10 budgetary budgetary ADJ issue-64 86 11 control control NOUN issue-64 86 12 is be AUX issue-64 86 13 the the DET issue-64 86 14 control control NOUN issue-64 86 15 in in ADP issue-64 86 16 the the DET issue-64 86 17 public public ADJ issue-64 86 18 sector sector NOUN issue-64 86 19 , , PUNCT issue-64 86 20 which which PRON issue-64 86 21 is be AUX issue-64 86 22 carried carry VERB issue-64 86 23 out out ADP issue-64 86 24 by by ADP issue-64 86 25 representatives representative NOUN issue-64 86 26 of of ADP issue-64 86 27 centralized centralized ADJ issue-64 86 28 power power NOUN issue-64 86 29 . . PUNCT issue-64 87 1 decentralized decentralize VERB issue-64 87 2 budgetary budgetary ADJ issue-64 87 3 control control NOUN issue-64 87 4 is be AUX issue-64 87 5 the the DET issue-64 87 6 control control NOUN issue-64 87 7 involving involving AUX issue-64 87 8 authorized authorize VERB issue-64 87 9 , , PUNCT issue-64 87 10 local local ADJ issue-64 87 11 regulatory regulatory ADJ issue-64 87 12 authorities authority NOUN issue-64 87 13 supervising supervise VERB issue-64 87 14 , , PUNCT issue-64 87 15 which which PRON issue-64 87 16 are be AUX issue-64 87 17 elected elect VERB issue-64 87 18 through through ADP issue-64 87 19 elections election NOUN issue-64 87 20 at at ADP issue-64 87 21 the the DET issue-64 87 22 level level NOUN issue-64 87 23 of of ADP issue-64 87 24 the the DET issue-64 87 25 separate separate ADJ issue-64 87 26 political political ADJ issue-64 87 27 unit unit NOUN issue-64 87 28 . . PUNCT issue-64 88 1 8 8 NUM issue-64 88 2 . . PUNCT issue-64 88 3 according accord VERB issue-64 88 4 to to ADP issue-64 88 5 implementation implementation NOUN issue-64 88 6 stages stage NOUN issue-64 88 7 : : PUNCT issue-64 88 8 the the DET issue-64 88 9 legislative legislative ADJ issue-64 88 10 budgetary budgetary ADJ issue-64 88 11 control control NOUN issue-64 88 12 is be AUX issue-64 88 13 the the DET issue-64 88 14 control control NOUN issue-64 88 15 exercised exercise VERB issue-64 88 16 by by ADP issue-64 88 17 the the DET issue-64 88 18 ministry ministry PROPN issue-64 88 19 of of ADP issue-64 88 20 finance finance PROPN issue-64 88 21 during during ADP issue-64 88 22 the the DET issue-64 88 23 planning planning NOUN issue-64 88 24 , , PUNCT issue-64 88 25 formation formation NOUN issue-64 88 26 and and CCONJ issue-64 88 27 presentation presentation NOUN issue-64 88 28 of of ADP issue-64 88 29 the the DET issue-64 88 30 draft draft NOUN issue-64 88 31 budget budget NOUN issue-64 88 32 for for ADP issue-64 88 33 consideration consideration NOUN issue-64 88 34 . . PUNCT issue-64 89 1 regulatory regulatory ADJ issue-64 89 2 budgetary budgetary ADJ issue-64 89 3 control control NOUN issue-64 89 4 is be AUX issue-64 89 5 the the DET issue-64 89 6 control control NOUN issue-64 89 7 exercised exercise VERB issue-64 89 8 by by ADP issue-64 89 9 the the DET issue-64 89 10 parliament parliament NOUN issue-64 89 11 according accord VERB issue-64 89 12 to to ADP issue-64 89 13 the the DET issue-64 89 14 established establish VERB issue-64 89 15 rules rule NOUN issue-64 89 16 in in ADP issue-64 89 17 the the DET issue-64 89 18 process process NOUN issue-64 89 19 of of ADP issue-64 89 20 consideration consideration NOUN issue-64 89 21 and and CCONJ issue-64 89 22 approval approval NOUN issue-64 89 23 of of ADP issue-64 89 24 the the DET issue-64 89 25 budget budget NOUN issue-64 89 26 . . PUNCT issue-64 90 1 realizable realizable ADJ issue-64 90 2 budgetary budgetary ADJ issue-64 90 3 control control NOUN issue-64 90 4 is be AUX issue-64 90 5 the the DET issue-64 90 6 control control NOUN issue-64 90 7 exercised exercise VERB issue-64 90 8 by by ADP issue-64 90 9 the the DET issue-64 90 10 competent competent ADJ issue-64 90 11 authorities authority NOUN issue-64 90 12 , , PUNCT issue-64 90 13 agencies agency NOUN issue-64 90 14 and and CCONJ issue-64 90 15 parliament parliament NOUN issue-64 90 16 ( ( PUNCT issue-64 90 17 in in ADP issue-64 90 18 attracting attract VERB issue-64 90 19 additional additional ADJ issue-64 90 20 assignments assignment NOUN issue-64 90 21 ) ) PUNCT issue-64 90 22 at at ADP issue-64 90 23 the the DET issue-64 90 24 stage stage NOUN issue-64 90 25 of of ADP issue-64 90 26 budget budget NOUN issue-64 90 27 execution execution NOUN issue-64 90 28 and and CCONJ issue-64 90 29 its its PRON issue-64 90 30 revision revision NOUN issue-64 90 31 . . PUNCT issue-64 91 1 further further ADJ issue-64 91 2 budgetary budgetary ADJ issue-64 91 3 control control NOUN issue-64 91 4 is be AUX issue-64 91 5 the the DET issue-64 91 6 control control NOUN issue-64 91 7 involving involve VERB issue-64 91 8 a a DET issue-64 91 9 set set NOUN issue-64 91 10 of of ADP issue-64 91 11 methods method NOUN issue-64 91 12 and and CCONJ issue-64 91 13 techniques technique NOUN issue-64 91 14 using using AUX issue-64 91 15 performed perform VERB issue-64 91 16 by by ADP issue-64 91 17 special special ADJ issue-64 91 18 authorities authority NOUN issue-64 91 19 or or CCONJ issue-64 91 20 parliamentary parliamentary ADJ issue-64 91 21 committees committee NOUN issue-64 91 22 in in ADP issue-64 91 23 the the DET issue-64 91 24 process process NOUN issue-64 91 25 of of ADP issue-64 91 26 the the DET issue-64 91 27 financial financial ADJ issue-64 91 28 statements statement NOUN issue-64 91 29 checking check VERB issue-64 91 30 as as ADP issue-64 91 31 a a DET issue-64 91 32 result result NOUN issue-64 91 33 of of ADP issue-64 91 34 the the DET issue-64 91 35 budget budget NOUN issue-64 91 36 implementation implementation NOUN issue-64 91 37 . . PUNCT issue-64 92 1 9 9 X issue-64 92 2 . . X issue-64 92 3 according accord VERB issue-64 92 4 to to ADP issue-64 92 5 the the DET issue-64 92 6 level level NOUN issue-64 92 7 of of ADP issue-64 92 8 activity activity NOUN issue-64 92 9 : : PUNCT issue-64 92 10 active active ADJ issue-64 92 11 budgetary budgetary ADJ issue-64 92 12 control control NOUN issue-64 92 13 affects affect VERB issue-64 92 14 the the DET issue-64 92 15 supervised supervised ADJ issue-64 92 16 entity entity NOUN issue-64 92 17 through through ADP issue-64 92 18 regulation regulation NOUN issue-64 92 19 function function NOUN issue-64 92 20 within within ADP issue-64 92 21 the the DET issue-64 92 22 parameters parameter NOUN issue-64 92 23 set set VERB issue-64 92 24 by by ADP issue-64 92 25 the the DET issue-64 92 26 law law NOUN issue-64 92 27 . . PUNCT issue-64 93 1 passive passive ADJ issue-64 93 2 budgetary budgetary ADJ issue-64 93 3 control control NOUN issue-64 93 4 involves involve VERB issue-64 93 5 the the DET issue-64 93 6 use use NOUN issue-64 93 7 of of ADP issue-64 93 8 budget budget NOUN issue-64 93 9 analysis analysis NOUN issue-64 93 10 in in ADP issue-64 93 11 the the DET issue-64 93 12 implementation implementation NOUN issue-64 93 13 of of ADP issue-64 93 14 control control NOUN issue-64 93 15 activities activity NOUN issue-64 93 16 in in ADP issue-64 93 17 the the DET issue-64 93 18 public public ADJ issue-64 93 19 sector sector NOUN issue-64 93 20 as as ADP issue-64 93 21 one one NUM issue-64 93 22 of of ADP issue-64 93 23 the the DET issue-64 93 24 control control NOUN issue-64 93 25 means mean VERB issue-64 93 26 . . PUNCT issue-64 94 1 10 10 NUM issue-64 94 2 . . PUNCT issue-64 95 1 according accord VERB issue-64 95 2 to to ADP issue-64 95 3 the the DET issue-64 95 4 time time NOUN issue-64 95 5 direction direction NOUN issue-64 95 6 : : PUNCT issue-64 95 7 available available ADJ issue-64 95 8 budgetary budgetary ADJ issue-64 95 9 control control NOUN issue-64 95 10 is be AUX issue-64 95 11 the the DET issue-64 95 12 control control NOUN issue-64 95 13 implemented implement VERB issue-64 95 14 by by ADP issue-64 95 15 the the DET issue-64 95 16 supervisory supervisory ADJ issue-64 95 17 authorities authority NOUN issue-64 95 18 towards towards ADP issue-64 95 19 the the DET issue-64 95 20 attainment attainment NOUN issue-64 95 21 of of ADP issue-64 95 22 the the DET issue-64 95 23 fiscal fiscal ADJ issue-64 95 24 policy policy NOUN issue-64 95 25 objectives objective NOUN issue-64 95 26 in in ADP issue-64 95 27 a a DET issue-64 95 28 correspondent correspondent NOUN issue-64 95 29 time time NOUN issue-64 95 30 period period NOUN issue-64 95 31 ( ( PUNCT issue-64 95 32 or or CCONJ issue-64 95 33 term term NOUN issue-64 95 34 ) ) PUNCT issue-64 95 35 based base VERB issue-64 95 36 on on ADP issue-64 95 37 the the DET issue-64 95 38 real real ADJ issue-64 95 39 current current ADJ issue-64 95 40 statement statement NOUN issue-64 95 41 . . PUNCT issue-64 96 1 predicted predict VERB issue-64 96 2 budgetary budgetary ADJ issue-64 96 3 control control NOUN issue-64 96 4 is be AUX issue-64 96 5 the the DET issue-64 96 6 control control NOUN issue-64 96 7 when when SCONJ issue-64 96 8 supervisory supervisory ADJ issue-64 96 9 authorities authority NOUN issue-64 96 10 seek seek VERB issue-64 96 11 to to PART issue-64 96 12 avoid avoid VERB issue-64 96 13 negative negative ADJ issue-64 96 14 phenomena phenomenon NOUN issue-64 96 15 in in ADP issue-64 96 16 the the DET issue-64 96 17 formation formation NOUN issue-64 96 18 and and CCONJ issue-64 96 19 appropriation appropriation NOUN issue-64 96 20 of of ADP issue-64 96 21 financial financial ADJ issue-64 96 22 resources resource NOUN issue-64 96 23 based base VERB issue-64 96 24 on on ADP issue-64 96 25 predictions prediction NOUN issue-64 96 26 of of ADP issue-64 96 27 the the DET issue-64 96 28 future future ADJ issue-64 96 29 financial financial ADJ issue-64 96 30 standing standing NOUN issue-64 96 31 according accord VERB issue-64 96 32 to to ADP issue-64 96 33 previous previous ADJ issue-64 96 34 and and CCONJ issue-64 96 35 current current ADJ issue-64 96 36 analysis analysis NOUN issue-64 96 37 . . PUNCT issue-64 97 1 11 11 NUM issue-64 97 2 . . PUNCT issue-64 98 1 according accord VERB issue-64 98 2 to to ADP issue-64 98 3 the the DET issue-64 98 4 coverage coverage NOUN issue-64 98 5 degree degree NOUN issue-64 98 6 : : PUNCT issue-64 98 7 the the DET issue-64 98 8 intermediate intermediate ADJ issue-64 98 9 budgetary budgetary ADJ issue-64 98 10 control control NOUN issue-64 98 11 is be AUX issue-64 98 12 the the DET issue-64 98 13 shortterm shortterm PROPN issue-64 98 14 control control NOUN issue-64 98 15 implemented implement VERB issue-64 98 16 by by ADP issue-64 98 17 supervisory supervisory ADJ issue-64 98 18 authorities authority NOUN issue-64 98 19 on on ADP issue-64 98 20 intermediate intermediate ADJ issue-64 98 21 financial financial ADJ issue-64 98 22 statement statement NOUN issue-64 98 23 towards towards ADP issue-64 98 24 gaps gap NOUN issue-64 98 25 identifying identify VERB issue-64 98 26 that that PRON issue-64 98 27 may may AUX issue-64 98 28 occur occur VERB issue-64 98 29 in in ADP issue-64 98 30 the the DET issue-64 98 31 future future NOUN issue-64 98 32 . . PUNCT issue-64 99 1 it it PRON issue-64 99 2 can can AUX issue-64 99 3 cause cause VERB issue-64 99 4 serious serious ADJ issue-64 99 5 negative negative ADJ issue-64 99 6 consequences consequence NOUN issue-64 99 7 in in ADP issue-64 99 8 the the DET issue-64 99 9 future future NOUN issue-64 99 10 . . PUNCT issue-64 100 1 final final ADJ issue-64 100 2 budgetary budgetary ADJ issue-64 100 3 control control NOUN issue-64 100 4 is be AUX issue-64 100 5 the the DET issue-64 100 6 control control NOUN issue-64 100 7 that that PRON issue-64 100 8 characterized characterize VERB issue-64 100 9 by by ADP issue-64 100 10 its its PRON issue-64 100 11 long long ADJ issue-64 100 12 - - PUNCT issue-64 100 13 term term NOUN issue-64 100 14 nature nature NOUN issue-64 100 15 exercised exercise VERB issue-64 100 16 supervisory supervisory ADJ issue-64 100 17 authorities authority NOUN issue-64 100 18 by by ADP issue-64 100 19 the the DET issue-64 100 20 results result NOUN issue-64 100 21 of of ADP issue-64 100 22 the the DET issue-64 100 23 annual annual ADJ issue-64 100 24 financial financial ADJ issue-64 100 25 statements statement NOUN issue-64 100 26 toward toward ADP issue-64 100 27 determining determine VERB issue-64 100 28 the the DET issue-64 100 29 level level NOUN issue-64 100 30 of of ADP issue-64 100 31 efficiency efficiency NOUN issue-64 100 32 of of ADP issue-64 100 33 formation formation NOUN issue-64 100 34 and and CCONJ issue-64 100 35 appropriation appropriation NOUN issue-64 100 36 of of ADP issue-64 100 37 financial financial ADJ issue-64 100 38 resources resource NOUN issue-64 100 39 . . PUNCT issue-64 101 1 mixed mixed ADJ issue-64 101 2 budgetary budgetary ADJ issue-64 101 3 control control NOUN issue-64 101 4 is be AUX issue-64 101 5 the the DET issue-64 101 6 control control NOUN issue-64 101 7 providing provide VERB issue-64 101 8 simultaneous simultaneous ADJ issue-64 101 9 intermediate intermediate ADJ issue-64 101 10 and and CCONJ issue-64 101 11 final final ADJ issue-64 101 12 controls control NOUN issue-64 101 13 in in ADP issue-64 101 14 the the DET issue-64 101 15 course course NOUN issue-64 101 16 of of ADP issue-64 101 17 the the DET issue-64 101 18 budgeting budgeting NOUN issue-64 101 19 . . PUNCT issue-64 102 1 according accord VERB issue-64 102 2 to to ADP issue-64 102 3 the the DET issue-64 102 4 mentioned mention VERB issue-64 102 5 classification classification NOUN issue-64 102 6 it it PRON issue-64 102 7 is be AUX issue-64 102 8 seen see VERB issue-64 102 9 that that SCONJ issue-64 102 10 today today NOUN issue-64 102 11 we we PRON issue-64 102 12 can can AUX issue-64 102 13 distinguish distinguish VERB issue-64 102 14 many many ADJ issue-64 102 15 types type NOUN issue-64 102 16 of of ADP issue-64 102 17 budgetary budgetary ADJ issue-64 102 18 control control NOUN issue-64 102 19 . . PUNCT issue-64 103 1 their their PRON issue-64 103 2 implementation implementation NOUN issue-64 103 3 will will AUX issue-64 103 4 significantly significantly ADV issue-64 103 5 increase increase VERB issue-64 103 6 the the DET issue-64 103 7 level level NOUN issue-64 103 8 of of ADP issue-64 103 9 efficiency efficiency NOUN issue-64 103 10 and and CCONJ issue-64 103 11 in in ADP issue-64 103 12 the the DET issue-64 103 13 future future NOUN issue-64 103 14 it it PRON issue-64 103 15 will will AUX issue-64 103 16 make make VERB issue-64 103 17 possible possible ADJ issue-64 103 18 to to PART issue-64 103 19 improve improve VERB issue-64 103 20 its its PRON issue-64 103 21 action action NOUN issue-64 103 22 mechanism mechanism NOUN issue-64 103 23 . . PUNCT issue-64 104 1 baltic baltic PROPN issue-64 104 2 journal journal PROPN issue-64 104 3 of of ADP issue-64 104 4 economic economic ADJ issue-64 104 5 studies study NOUN issue-64 104 6 76 76 NUM issue-64 104 7 vol vol NOUN issue-64 104 8 . . PROPN issue-64 105 1 2 2 NUM issue-64 105 2 , , PUNCT issue-64 105 3 no no INTJ issue-64 105 4 . . NOUN issue-64 105 5 1 1 NUM issue-64 105 6 , , PUNCT issue-64 105 7 2016 2016 NUM issue-64 105 8 3 3 NUM issue-64 105 9 . . PUNCT issue-64 105 10 conclusions conclusion NOUN issue-64 105 11 thus thus ADV issue-64 105 12 , , PUNCT issue-64 105 13 the the DET issue-64 105 14 main main ADJ issue-64 105 15 directions direction NOUN issue-64 105 16 of of ADP issue-64 105 17 budgetary budgetary ADJ issue-64 105 18 control control NOUN issue-64 105 19 implementation implementation NOUN issue-64 105 20 are be AUX issue-64 105 21 the the DET issue-64 105 22 following following ADJ issue-64 105 23 ones one NOUN issue-64 105 24 : : PUNCT issue-64 105 25 monitoring monitor VERB issue-64 105 26 compliance compliance NOUN issue-64 105 27 with with ADP issue-64 105 28 procedures procedure NOUN issue-64 105 29 for for ADP issue-64 105 30 preparation preparation NOUN issue-64 105 31 , , PUNCT issue-64 105 32 review review NOUN issue-64 105 33 and and CCONJ issue-64 105 34 approval approval NOUN issue-64 105 35 of of ADP issue-64 105 36 state state NOUN issue-64 105 37 and and CCONJ issue-64 105 38 local local ADJ issue-64 105 39 budgets budget NOUN issue-64 105 40 ; ; PUNCT issue-64 105 41 the the DET issue-64 105 42 implementation implementation NOUN issue-64 105 43 of of ADP issue-64 105 44 the the DET issue-64 105 45 revenue revenue NOUN issue-64 105 46 and and CCONJ issue-64 105 47 expenditure expenditure NOUN issue-64 105 48 of of ADP issue-64 105 49 the the DET issue-64 105 50 budget budget NOUN issue-64 105 51 at at ADP issue-64 105 52 the the DET issue-64 105 53 national national ADJ issue-64 105 54 and and CCONJ issue-64 105 55 local local ADJ issue-64 105 56 levels level NOUN issue-64 105 57 control control NOUN issue-64 105 58 ; ; PUNCT issue-64 105 59 detection detection NOUN issue-64 105 60 of of ADP issue-64 105 61 theft theft NOUN issue-64 105 62 of of ADP issue-64 105 63 public public ADJ issue-64 105 64 funds fund NOUN issue-64 105 65 , , PUNCT issue-64 105 66 as as ADV issue-64 105 67 well well ADV issue-64 105 68 as as ADP issue-64 105 69 their their PRON issue-64 105 70 misuse misuse NOUN issue-64 105 71 ; ; PUNCT issue-64 105 72 accuracy accuracy NOUN issue-64 105 73 of of ADP issue-64 105 74 accounting accounting NOUN issue-64 105 75 control control NOUN issue-64 105 76 ; ; PUNCT issue-64 105 77 increasing increase VERB issue-64 105 78 the the DET issue-64 105 79 revenue revenue NOUN issue-64 105 80 base base NOUN issue-64 105 81 of of ADP issue-64 105 82 the the DET issue-64 105 83 state state NOUN issue-64 105 84 budget budget NOUN issue-64 105 85 detection detection NOUN issue-64 105 86 ; ; PUNCT issue-64 105 87 preventive preventive ADJ issue-64 105 88 measures measure NOUN issue-64 105 89 to to PART issue-64 105 90 combat combat VERB issue-64 105 91 corruption corruption NOUN issue-64 105 92 and and CCONJ issue-64 105 93 bribery bribery NOUN issue-64 105 94 in in ADP issue-64 105 95 the the DET issue-64 105 96 public public ADJ issue-64 105 97 sector sector NOUN issue-64 105 98 . . PUNCT issue-64 106 1 the the DET issue-64 106 2 author author NOUN issue-64 106 3 ’s ’s PART issue-64 106 4 approach approach NOUN issue-64 106 5 to to ADP issue-64 106 6 classification classification NOUN issue-64 106 7 criteria criterion NOUN issue-64 106 8 of of ADP issue-64 106 9 budgetary budgetary ADJ issue-64 106 10 control control NOUN issue-64 106 11 types type NOUN issue-64 106 12 , , PUNCT issue-64 106 13 unlike unlike ADP issue-64 106 14 existing exist VERB issue-64 106 15 ones one NOUN issue-64 106 16 considers consider VERB issue-64 106 17 budgetary budgetary ADJ issue-64 106 18 control control NOUN issue-64 106 19 as as ADP issue-64 106 20 a a DET issue-64 106 21 complex complex NOUN issue-64 106 22 in in ADP issue-64 106 23 all all DET issue-64 106 24 its its PRON issue-64 106 25 manifestations manifestation NOUN issue-64 106 26 . . PUNCT issue-64 107 1 it it PRON issue-64 107 2 allows allow VERB issue-64 107 3 implementing implement VERB issue-64 107 4 budgetary budgetary ADJ issue-64 107 5 control control NOUN issue-64 107 6 in in ADP issue-64 107 7 full full ADJ issue-64 107 8 and and CCONJ issue-64 107 9 at at ADP issue-64 107 10 all all DET issue-64 107 11 stages stage NOUN issue-64 107 12 of of ADP issue-64 107 13 the the DET issue-64 107 14 budget budget NOUN issue-64 107 15 process process NOUN issue-64 107 16 . . PUNCT issue-64 108 1 it it PRON issue-64 108 2 will will AUX issue-64 108 3 significantly significantly ADV issue-64 108 4 increase increase VERB issue-64 108 5 its its PRON issue-64 108 6 efficiency efficiency NOUN issue-64 108 7 and and CCONJ issue-64 108 8 effectiveness effectiveness NOUN issue-64 108 9 . . PUNCT issue-64 109 1 references reference NOUN issue-64 109 2 andriyko andriyko VERB issue-64 109 3 , , PUNCT issue-64 109 4 o. o. PROPN issue-64 109 5 ( ( PUNCT issue-64 109 6 1999 1999 NUM issue-64 109 7 ) ) PUNCT issue-64 109 8 . . PUNCT issue-64 110 1 organizational organizational ADJ issue-64 110 2 and and CCONJ issue-64 110 3 legal legal ADJ issue-64 110 4 problems problem NOUN issue-64 110 5 of of ADP issue-64 110 6 state state NOUN issue-64 110 7 control control NOUN issue-64 110 8 in in ADP issue-64 110 9 the the DET issue-64 110 10 executive executive ADJ issue-64 110 11 branch branch NOUN issue-64 110 12 : : PUNCT issue-64 110 13 dsc dsc NOUN issue-64 110 14 thesis thesis NOUN issue-64 110 15 , , PUNCT issue-64 110 16 kyiv kyiv ADJ issue-64 110 17 , , PUNCT issue-64 110 18 378 378 NUM issue-64 110 19 р р NOUN issue-64 110 20 . . PROPN issue-64 110 21 chernadchuk chernadchuk NOUN issue-64 110 22 , , PUNCT issue-64 110 23 v. v. PROPN issue-64 110 24 ( ( PUNCT issue-64 110 25 2011 2011 NUM issue-64 110 26 ) ) PUNCT issue-64 110 27 . . PUNCT issue-64 111 1 the the DET issue-64 111 2 isuue isuue PROPN issue-64 111 3 about about ADP issue-64 111 4 budget budget NOUN issue-64 111 5 forms form NOUN issue-64 111 6 and and CCONJ issue-64 111 7 its its PRON issue-64 111 8 control control NOUN issue-64 111 9 . . PUNCT issue-64 112 1 financial financial ADJ issue-64 112 2 law law NOUN issue-64 112 3 № № NOUN issue-64 112 4 3 3 NUM issue-64 112 5 ( ( PUNCT issue-64 112 6 17 17 NUM issue-64 112 7 ) ) PUNCT issue-64 112 8 kyiv kyiv PROPN issue-64 112 9 . . PUNCT issue-64 112 10 – – PUNCT issue-64 112 11 р р ADP issue-64 112 12 . . PROPN issue-64 112 13 23 23 NUM issue-64 112 14 - - SYM issue-64 112 15 26 26 NUM issue-64 112 16 . . PUNCT issue-64 113 1 fetisov fetisov PROPN issue-64 113 2 , , PUNCT issue-64 113 3 v. v. PROPN issue-64 113 4 ( ( PUNCT issue-64 113 5 2003 2003 NUM issue-64 113 6 ) ) PUNCT issue-64 113 7 the the DET issue-64 113 8 budget budget NOUN issue-64 113 9 system system NOUN issue-64 113 10 of of ADP issue-64 113 11 russia russia PROPN issue-64 113 12 : : PUNCT issue-64 113 13 moscow moscow PROPN issue-64 113 14 : : PUNCT issue-64 113 15 unity unity NOUN issue-64 113 16 - - PUNCT issue-64 113 17 dana dana PROPN issue-64 113 18 , , PUNCT issue-64 113 19 367 367 NUM issue-64 113 20 р р NOUN issue-64 113 21 . . PUNCT issue-64 114 1 kovalenko kovalenko PROPN issue-64 114 2 , , PUNCT issue-64 114 3 l. l. PROPN issue-64 114 4 zelenskyi zelenskyi PROPN issue-64 114 5 , , PUNCT issue-64 114 6 s. s. PROPN issue-64 114 7 zabashtanskyi zabashtanskyi PROPN issue-64 114 8 , , PUNCT issue-64 114 9 m. m. NOUN issue-64 114 10 ( ( PUNCT issue-64 114 11 2011 2011 NUM issue-64 114 12 ) ) PUNCT issue-64 114 13 . . PUNCT issue-64 115 1 budget budget NOUN issue-64 115 2 management management NOUN issue-64 115 3 , , PUNCT issue-64 115 4 кyiv кyiv NOUN issue-64 115 5 : : PUNCT issue-64 115 6 publishing publish VERB issue-64 115 7 house house NOUN issue-64 115 8 “ " PUNCT issue-64 115 9 word word NOUN issue-64 115 10 ” " PUNCT issue-64 115 11 , , PUNCT issue-64 115 12 416 416 NUM issue-64 115 13 р р NOUN issue-64 115 14 . . PROPN issue-64 115 15 shevchuk shevchuk PROPN issue-64 115 16 , , PUNCT issue-64 115 17 v. v. PROPN issue-64 115 18 ( ( PUNCT issue-64 115 19 2014 2014 NUM issue-64 115 20 ) ) PUNCT issue-64 115 21 accountability accountability NOUN issue-64 115 22 as as ADP issue-64 115 23 a a DET issue-64 115 24 means means NOUN issue-64 115 25 of of ADP issue-64 115 26 control control NOUN issue-64 115 27 of of ADP issue-64 115 28 economic economic ADJ issue-64 115 29 systems system NOUN issue-64 115 30 : : PUNCT issue-64 115 31 the the DET issue-64 115 32 problem problem NOUN issue-64 115 33 of of ADP issue-64 115 34 ensuring ensure VERB issue-64 115 35 the the DET issue-64 115 36 effectiveness effectiveness NOUN issue-64 115 37 of of ADP issue-64 115 38 control control NOUN issue-64 115 39 / / SYM issue-64 115 40 theory theory NOUN issue-64 115 41 and and CCONJ issue-64 115 42 practice practice NOUN issue-64 115 43 of of ADP issue-64 115 44 accounting accounting NOUN issue-64 115 45 , , PUNCT issue-64 115 46 analysis analysis NOUN issue-64 115 47 and and CCONJ issue-64 115 48 audit audit NOUN issue-64 115 49 : : PUNCT issue-64 115 50 state state NOUN issue-64 115 51 of of ADP issue-64 115 52 problems problem NOUN issue-64 115 53 and and CCONJ issue-64 115 54 perspectives perspective NOUN issue-64 115 55 of of ADP issue-64 115 56 development development NOUN issue-64 115 57 : : PUNCT issue-64 115 58 materials material NOUN issue-64 115 59 of of ADP issue-64 115 60 the the DET issue-64 115 61 seventh seventh ADJ issue-64 115 62 scientific scientific ADJ issue-64 115 63 conference conference NOUN issue-64 115 64 , , PUNCT issue-64 115 65 kyiv kyiv PROPN issue-64 115 66 , , PUNCT issue-64 115 67 р р ADJ issue-64 115 68 . . PROPN issue-64 115 69 292 292 NUM issue-64 115 70 - - SYM issue-64 115 71 294 294 NUM issue-64 115 72 . . PUNCT issue-64 116 1 наталия наталия PROPN issue-64 116 2 мельничук мельничук VERB issue-64 116 3 характеристика характеристика PROPN issue-64 116 4 видов видов PROPN issue-64 116 5 бюджетного бюджетного ADJ issue-64 116 6 контроля контроля VERB issue-64 116 7 в в PROPN issue-64 116 8 современных современных PROPN issue-64 116 9 условиях условиях PROPN issue-64 116 10 управления управления PROPN issue-64 116 11 государственными государственными PROPN issue-64 116 12 финансами финансами VERB issue-64 116 13 аннотация аннотация NOUN issue-64 116 14 . . PUNCT issue-64 117 1 в в PROPN issue-64 117 2 статье статье PROPN issue-64 117 3 приведены приведены PROPN issue-64 117 4 сущность сущность PROPN issue-64 117 5 бюджетного бюджетного ADJ issue-64 117 6 контроля контроля VERB issue-64 117 7 , , PUNCT issue-64 117 8 обоснованно обоснованно PROPN issue-64 117 9 особенности особенности PROPN issue-64 117 10 осуществления осуществления NOUN issue-64 117 11 контроля контроля VERB issue-64 118 1 в в PROPN issue-64 118 2 бюджетной бюджетной X issue-64 118 3 сфере сфере ADJ issue-64 118 4 , , PUNCT issue-64 118 5 отражены отражены NOUN issue-64 118 6 взаимосвязь взаимосвязь NOUN issue-64 118 7 контролируемости контролируемости PROPN issue-64 118 8 с с PROPN issue-64 118 9 управляемостью управляемостью PROPN issue-64 118 10 . . PROPN issue-64 118 11 доказано доказано PROPN issue-64 118 12 , , PUNCT issue-64 118 13 что что PROPN issue-64 118 14 достижение достижение PROPN issue-64 118 15 управляемости управляемости PROPN issue-64 118 16 финансовыми финансовыми VERB issue-64 118 17 ресурсами ресурсами VERB issue-64 118 18 в в PROPN issue-64 118 19 бюджетной бюджетной PROPN issue-64 118 20 сфере сфере PROPN issue-64 118 21 требует требует X issue-64 118 22 их их VERB issue-64 118 23 контролируемости контролируемости PROPN issue-64 118 24 . . PUNCT issue-64 119 1 контролируемость контролируемость PROPN issue-64 119 2 является является ADJ issue-64 119 3 безальтернативной безальтернативной PROPN issue-64 119 4 условием условием PROPN issue-64 119 5 обеспечения обеспечения ADJ issue-64 119 6 управляемости управляемости PROPN issue-64 119 7 бюджетными бюджетными PROPN issue-64 119 8 ресурсами ресурсами PROPN issue-64 119 9 . . PUNCT issue-64 120 1 разработана разработана PROPN issue-64 120 2 классификация классификация PROPN issue-64 120 3 видов видов PROPN issue-64 120 4 бюджетного бюджетного ADJ issue-64 120 5 контроля контроля VERB issue-64 120 6 по по ADP issue-64 120 7 различным различным ADJ issue-64 120 8 классификационным классификационным X issue-64 120 9 признакам признакам NOUN issue-64 120 10 , , PUNCT issue-64 120 11 что что PROPN issue-64 120 12 позволило позволило PROPN issue-64 120 13 выделить выделить PROPN issue-64 120 14 следующие следующие NOUN issue-64 120 15 его его PROPN issue-64 120 16 виды виды NOUN issue-64 120 17 : : PUNCT issue-64 120 18 запланированный запланированный NOUN issue-64 120 19 , , PUNCT issue-64 120 20 не не PROPN issue-64 120 21 запланирован запланирован PROPN issue-64 120 22 , , PUNCT issue-64 120 23 предварительный предварительный NOUN issue-64 120 24 , , PUNCT issue-64 120 25 текущий текущий PROPN issue-64 120 26 , , PUNCT issue-64 120 27 следующий следующий NOUN issue-64 120 28 , , PUNCT issue-64 120 29 государственный государственный NOUN issue-64 120 30 , , PUNCT issue-64 120 31 муниципальный муниципальный ADJ issue-64 120 32 , , PUNCT issue-64 120 33 специализированный специализированный NOUN issue-64 120 34 , , PUNCT issue-64 120 35 ведомственный ведомственный NOUN issue-64 120 36 , , PUNCT issue-64 120 37 общественный общественный NOUN issue-64 120 38 , , PUNCT issue-64 120 39 внешний внешний PROPN issue-64 120 40 , , PUNCT issue-64 120 41 внутренний внутренний PROPN issue-64 120 42 , , PUNCT issue-64 120 43 сплошной сплошной ADJ issue-64 120 44 , , PUNCT issue-64 120 45 выборочный выборочный ADJ issue-64 120 46 , , PUNCT issue-64 120 47 комплексный комплексный NOUN issue-64 120 48 , , PUNCT issue-64 120 49 эффективный эффективный NOUN issue-64 120 50 , , PUNCT issue-64 120 51 не не PROPN issue-64 120 52 эффективен эффективен PROPN issue-64 120 53 , , PUNCT issue-64 120 54 централизованный централизованный ADJ issue-64 120 55 , , PUNCT issue-64 120 56 децентрализованный децентрализованный NOUN issue-64 120 57 , , PUNCT issue-64 120 58 законотворческий законотворческий NOUN issue-64 120 59 , , PUNCT issue-64 120 60 регламентирующий регламентирующий NOUN issue-64 120 61 , , PUNCT issue-64 120 62 реализационный реализационный NOUN issue-64 120 63 , , PUNCT issue-64 120 64 дальнейший дальнейший PROPN issue-64 120 65 , , PUNCT issue-64 120 66 активный активный NOUN issue-64 120 67 , , PUNCT issue-64 120 68 пассивный пассивный NOUN issue-64 120 69 , , PUNCT issue-64 120 70 имеющийся имеющийся NOUN issue-64 120 71 , , PUNCT issue-64 120 72 прогнозируемый прогнозируемый NOUN issue-64 120 73 , , PUNCT issue-64 120 74 промежуточный промежуточный NOUN issue-64 120 75 , , PUNCT issue-64 120 76 конечный конечный NOUN issue-64 120 77 , , PUNCT issue-64 120 78 смешанный смешанный NOUN issue-64 120 79 . . PUNCT issue-64 121 1 целью целью PROPN issue-64 121 2 статьи статьи PROPN issue-64 121 3 является является VERB issue-64 121 4 разработка разработка PROPN issue-64 121 5 классификации классификации PROPN issue-64 121 6 бюджетного бюджетного PROPN issue-64 121 7 контроля контроля VERB issue-64 121 8 с с PROPN issue-64 121 9 учетом учетом NOUN issue-64 121 10 роли роли VERB issue-64 121 11 и и PROPN issue-64 121 12 функций функций PROPN issue-64 121 13 контроля контроля VERB issue-64 121 14 в в PROPN issue-64 121 15 системе системе VERB issue-64 121 16 управления управления VERB issue-64 121 17 финансовыми финансовыми VERB issue-64 121 18 ресурсами ресурсами VERB issue-64 121 19 бюджетной бюджетной PROPN issue-64 121 20 сферы сферы PROPN issue-64 121 21 . . PUNCT issue-64 122 1 предметом предметом NOUN issue-64 122 2 исследования исследования NOUN issue-64 122 3 является является VERB issue-64 122 4 совокупность совокупность PROPN issue-64 122 5 финансовых финансовых PROPN issue-64 122 6 отношений отношений PROPN issue-64 122 7 , , PUNCT issue-64 122 8 которые которые PROPN issue-64 122 9 возникают возникают PROPN issue-64 122 10 во во NUM issue-64 122 11 время время PROPN issue-64 122 12 действия действия VERB issue-64 122 13 бюджетного бюджетного ADJ issue-64 122 14 контроля контроля VERB issue-64 122 15 за за ADP issue-64 122 16 использованием использованием ADJ issue-64 122 17 финансовых финансовых PROPN issue-64 122 18 ресурсов ресурсов PROPN issue-64 122 19 . . PUNCT issue-64 123 1 методология методология NOUN issue-64 123 2 исследования исследования NOUN issue-64 123 3 . . PUNCT issue-64 124 1 в в PROPN issue-64 124 2 процессе процессе PROPN issue-64 124 3 написания написания PROPN issue-64 124 4 статьи статьи VERB issue-64 124 5 были были NOUN issue-64 124 6 использованы использованы NOUN issue-64 124 7 следующие следующие NOUN issue-64 124 8 методы методы NOUN issue-64 124 9 : : PUNCT issue-64 124 10 познания познания NOUN issue-64 124 11 , , PUNCT issue-64 124 12 индукции индукции ADJ issue-64 124 13 , , PUNCT issue-64 124 14 дедукции дедукции NOUN issue-64 124 15 , , PUNCT issue-64 124 16 анализа анализа VERB issue-64 124 17 и и PROPN issue-64 124 18 синтеза синтеза NOUN issue-64 124 19 . . PUNCT issue-64 125 1 значение значение PROPN issue-64 125 2 / / SYM issue-64 125 3 оригинальность оригинальность NOUN issue-64 125 4 . . PUNCT issue-64 126 1 таким таким NOUN issue-64 126 2 образом образом NOUN issue-64 126 3 , , PUNCT issue-64 126 4 главными главными PROPN issue-64 126 5 направлениями направлениями PROPN issue-64 126 6 применения применения PROPN issue-64 126 7 бюджетного бюджетного ADJ issue-64 126 8 контроля контроля VERB issue-64 126 9 являются являются ADJ issue-64 126 10 следующие следующие NOUN issue-64 126 11 : : PUNCT issue-64 126 12 контроль контроль ADJ issue-64 126 13 за за ADP issue-64 126 14 соблюдением соблюдением ADJ issue-64 126 15 процедуры процедуры ADJ issue-64 126 16 составления составления NOUN issue-64 126 17 , , PUNCT issue-64 126 18 рассмотрения рассмотрения NOUN issue-64 126 19 и и PROPN issue-64 126 20 утверждения утверждения PROPN issue-64 126 21 государственного государственного NOUN issue-64 126 22 и и PROPN issue-64 126 23 местных местных ADJ issue-64 126 24 бюджетов бюджетов NOUN issue-64 126 25 ; ; PUNCT issue-64 126 26 контроля контроля VERB issue-64 126 27 за за ADP issue-64 126 28 выполнением выполнением PROPN issue-64 126 29 доходной доходной PROPN issue-64 126 30 и и PROPN issue-64 126 31 расходной расходной PROPN issue-64 126 32 части части PROPN issue-64 126 33 бюджетов бюджетов PROPN issue-64 126 34 на на PROPN issue-64 126 35 общегосударственном общегосударственном PROPN issue-64 126 36 и и PROPN issue-64 126 37 местном местном NOUN issue-64 126 38 уровнях уровнях PROPN issue-64 126 39 ; ; PUNCT issue-64 126 40 выявление выявление PROPN issue-64 126 41 фактов фактов ADJ issue-64 126 42 хищения хищения NOUN issue-64 126 43 финансовых финансовых ADP issue-64 126 44 ресурсов ресурсов PROPN issue-64 126 45 в в PROPN issue-64 126 46 бюджетной бюджетной X issue-64 126 47 сфере сфере ADJ issue-64 126 48 , , PUNCT issue-64 126 49 их их PROPN issue-64 126 50 нецелевого нецелевого NOUN issue-64 126 51 использования использования NOUN issue-64 126 52 ; ; PUNCT issue-64 126 53 контроль контроль PROPN issue-64 126 54 за за PROPN issue-64 126 55 правильностью правильностью PROPN issue-64 126 56 ведения ведения ADJ issue-64 126 57 бухгалтерского бухгалтерского NOUN issue-64 126 58 учета учета NOUN issue-64 126 59 ; ; PUNCT issue-64 126 60 выявление выявление PROPN issue-64 126 61 резервов резервов PROPN issue-64 126 62 увеличения увеличения PROPN issue-64 126 63 доходной доходной NOUN issue-64 126 64 базы базы PROPN issue-64 126 65 бюджета бюджета PROPN issue-64 126 66 государства государства VERB issue-64 126 67 ; ; PUNCT issue-64 126 68 проведение проведение PROPN issue-64 126 69 профилактических профилактических AUX issue-64 126 70 мер мер VERB issue-64 126 71 по по NUM issue-64 126 72 борьбе борьбе PROPN issue-64 126 73 с с PROPN issue-64 126 74 коррупцией коррупцией ADP issue-64 126 75 и и PROPN issue-64 126 76 взяточничеством взяточничеством NOUN issue-64 126 77 в в PROPN issue-64 126 78 бюджетной бюджетной X issue-64 126 79 сфере сфере ADJ issue-64 126 80 . . PUNCT issue-64 127 1 предложенный предложенный NOUN issue-64 127 2 авторский авторский NOUN issue-64 127 3 подход подход PROPN issue-64 127 4 к к PROPN issue-64 127 5 классификации классификации PROPN issue-64 127 6 видов видов PROPN issue-64 127 7 бюджетного бюджетного ADJ issue-64 127 8 контроля контроля PROPN issue-64 127 9 . . PUNCT issue-64 128 1 данная данная NOUN issue-64 128 2 классификация классификация PROPN issue-64 128 3 отличается отличается NOUN issue-64 128 4 от от ADP issue-64 128 5 предыдущих предыдущих NOUN issue-64 128 6 подходов подходов VERB issue-64 128 7 большей большей PROPN issue-64 128 8 детализацией детализацией PROPN issue-64 128 9 и и PROPN issue-64 128 10 группировкой группировкой PROPN issue-64 128 11 признаков признаков PROPN issue-64 128 12 : : PUNCT issue-64 128 13 по по SCONJ issue-64 128 14 степени степени NOUN issue-64 128 15 запланированости запланированости PROPN issue-64 128 16 и и PROPN issue-64 128 17 подчиненности подчиненности PROPN issue-64 128 18 , , PUNCT issue-64 128 19 субъектами субъектами PROPN issue-64 128 20 контроля контроля PROPN issue-64 128 21 , , PUNCT issue-64 128 22 этапами этапами PROPN issue-64 128 23 осуществления осуществления PROPN issue-64 128 24 , , PUNCT issue-64 128 25 уровнем уровнем PROPN issue-64 128 26 активности активности PROPN issue-64 128 27 , , PUNCT issue-64 128 28 временной временной NOUN issue-64 128 29 направленности направленности PROPN issue-64 128 30 , , PUNCT issue-64 128 31 характеру характеру NOUN issue-64 128 32 действия действия NOUN issue-64 128 33 , , PUNCT issue-64 128 34 оценкой оценкой NOUN issue-64 128 35 осуществления осуществления VERB issue-64 128 36 и и PROPN issue-64 128 37 в в PROPN issue-64 128 38 зависимости зависимости NUM issue-64 128 39 от от ADP issue-64 128 40 времени времени NOUN issue-64 128 41 проведения проведения NOUN issue-64 128 42 , , PUNCT issue-64 128 43 формы формы ADJ issue-64 128 44 осуществления осуществления NOUN issue-64 128 45 , , PUNCT issue-64 128 46 сферы сферы NOUN issue-64 128 47 охвата охвата PROPN issue-64 128 48 , , PUNCT issue-64 128 49 что что NOUN issue-64 128 50 позволяет позволяет ADJ issue-64 128 51 сделать сделать PROPN issue-64 128 52 бюджетный бюджетный PROPN issue-64 128 53 контроль контроль PROPN issue-64 128 54 результативным результативным VERB issue-64 128 55 в в PROPN issue-64 128 56 сфере сфере PROPN issue-64 128 57 управления управления PROPN issue-64 128 58 финансовыми финансовыми VERB issue-64 128 59 ресурсами ресурсами PROPN issue-64 128 60 . . PUNCT issue-64 129 1 это это PRON issue-64 129 2 позволяет позволяет ADJ issue-64 129 3 применять применять PROPN issue-64 129 4 бюджетный бюджетный PROPN issue-64 129 5 контроля контроля VERB issue-64 129 6 в в PROPN issue-64 129 7 полной полной VERB issue-64 129 8 мере мере PROPN issue-64 129 9 и и PROPN issue-64 129 10 на на PROPN issue-64 129 11 всех всех PROPN issue-64 129 12 стадиях стадиях PROPN issue-64 129 13 бюджетного бюджетного ADJ issue-64 129 14 процесса процесса ADJ issue-64 129 15 , , PUNCT issue-64 129 16 значительно значительно ADJ issue-64 129 17 повысить повысить PROPN issue-64 129 18 его его PROPN issue-64 129 19 эффективность эффективность PROPN issue-64 129 20 и и PROPN issue-64 129 21 результативность результативность VERB issue-64 129 22 . . PUNCT