id sid tid token lemma pos issue-73 1 1 baltic baltic PROPN issue-73 1 2 journal journal PROPN issue-73 1 3 of of ADP issue-73 1 4 economic economic ADJ issue-73 1 5 studies study NOUN issue-73 1 6 5 5 NUM issue-73 1 7 vol vol NOUN issue-73 1 8 . . PROPN issue-73 2 1 2 2 NUM issue-73 2 2 , , PUNCT issue-73 2 3 no no INTJ issue-73 2 4 . . NOUN issue-73 2 5 2 2 NUM issue-73 2 6 , , PUNCT issue-73 2 7 2016 2016 NUM issue-73 2 8 financial financial ADJ issue-73 2 9 audit audit NOUN issue-73 2 10 as as ADP issue-73 2 11 a a DET issue-73 2 12 part part NOUN issue-73 2 13 of of ADP issue-73 2 14 state state NOUN issue-73 2 15 administration administration NOUN issue-73 2 16 in in ADP issue-73 2 17 ukraine ukraine PROPN issue-73 2 18 : : PUNCT issue-73 2 19 condition condition NOUN issue-73 2 20 and and CCONJ issue-73 2 21 public public ADJ issue-73 2 22 need need VERB issue-73 2 23 sergey sergey PROPN issue-73 2 24 bardash1 bardash1 PROPN issue-73 2 25 , , PUNCT issue-73 2 26 yurii yurii PROPN issue-73 2 27 baraniuk2 baraniuk2 PROPN issue-73 2 28 kyiv kyiv PROPN issue-73 2 29 national national PROPN issue-73 2 30 university university PROPN issue-73 2 31 of of ADP issue-73 2 32 trade trade NOUN issue-73 2 33 and and CCONJ issue-73 2 34 economics economic NOUN issue-73 2 35 , , PUNCT issue-73 2 36 ukraine ukraine ADJ issue-73 2 37 abstract abstract NOUN issue-73 2 38 . . PUNCT issue-73 3 1 economic economic ADJ issue-73 3 2 development development NOUN issue-73 3 3 of of ADP issue-73 3 4 countries country NOUN issue-73 3 5 leads lead VERB issue-73 3 6 to to ADP issue-73 3 7 the the DET issue-73 3 8 need need NOUN issue-73 3 9 improving improve VERB issue-73 3 10 the the DET issue-73 3 11 quality quality NOUN issue-73 3 12 of of ADP issue-73 3 13 public public ADJ issue-73 3 14 administration administration NOUN issue-73 3 15 , , PUNCT issue-73 3 16 the the DET issue-73 3 17 results result NOUN issue-73 3 18 of of ADP issue-73 3 19 which which PRON issue-73 3 20 provide provide VERB issue-73 3 21 economic economic ADJ issue-73 3 22 growth growth NOUN issue-73 3 23 , , PUNCT issue-73 3 24 social social ADJ issue-73 3 25 prosperity prosperity NOUN issue-73 3 26 and and CCONJ issue-73 3 27 are be AUX issue-73 3 28 facilitating facilitate VERB issue-73 3 29 to to PART issue-73 3 30 solve solve VERB issue-73 3 31 global global ADJ issue-73 3 32 problems problem NOUN issue-73 3 33 that that PRON issue-73 3 34 are be AUX issue-73 3 35 facing face VERB issue-73 3 36 humanity humanity NOUN issue-73 3 37 . . PUNCT issue-73 4 1 to to PART issue-73 4 2 improve improve VERB issue-73 4 3 the the DET issue-73 4 4 efficiency efficiency NOUN issue-73 4 5 of of ADP issue-73 4 6 public public ADJ issue-73 4 7 administration administration NOUN issue-73 4 8 should should AUX issue-73 4 9 be be AUX issue-73 4 10 effective effective ADJ issue-73 4 11 monitoring monitoring NOUN issue-73 4 12 system system NOUN issue-73 4 13 that that PRON issue-73 4 14 can can AUX issue-73 4 15 detect detect VERB issue-73 4 16 deviations deviation NOUN issue-73 4 17 from from ADP issue-73 4 18 the the DET issue-73 4 19 planned plan VERB issue-73 4 20 strategic strategic ADJ issue-73 4 21 development development NOUN issue-73 4 22 goals goal NOUN issue-73 4 23 , , PUNCT issue-73 4 24 unseemly unseemly ADJ issue-73 4 25 level level NOUN issue-73 4 26 of of ADP issue-73 4 27 its its PRON issue-73 4 28 operation operation NOUN issue-73 4 29 determines determine VERB issue-73 4 30 the the DET issue-73 4 31 target target NOUN issue-73 4 32 of of ADP issue-73 4 33 work work NOUN issue-73 4 34 , , PUNCT issue-73 4 35 which which PRON issue-73 4 36 is be AUX issue-73 4 37 to to PART issue-73 4 38 establish establish VERB issue-73 4 39 the the DET issue-73 4 40 condition condition NOUN issue-73 4 41 of of ADP issue-73 4 42 the the DET issue-73 4 43 state state NOUN issue-73 4 44 financial financial ADJ issue-73 4 45 audit audit NOUN issue-73 4 46 in in ADP issue-73 4 47 ukraine ukraine NOUN issue-73 4 48 and and CCONJ issue-73 4 49 the the DET issue-73 4 50 definition definition NOUN issue-73 4 51 of of ADP issue-73 4 52 new new ADJ issue-73 4 53 uncontrollable uncontrollable ADJ issue-73 4 54 earlier early ADJ issue-73 4 55 objects object NOUN issue-73 4 56 which which PRON issue-73 4 57 are be AUX issue-73 4 58 managed manage VERB issue-73 4 59 the the DET issue-73 4 60 state state NOUN issue-73 4 61 apparatus apparatus NOUN issue-73 4 62 , , PUNCT issue-73 4 63 the the DET issue-73 4 64 identification identification NOUN issue-73 4 65 of of ADP issue-73 4 66 which which PRON issue-73 4 67 will will AUX issue-73 4 68 improve improve VERB issue-73 4 69 the the DET issue-73 4 70 functionality functionality NOUN issue-73 4 71 of of ADP issue-73 4 72 the the DET issue-73 4 73 system system NOUN issue-73 4 74 of of ADP issue-73 4 75 state state NOUN issue-73 4 76 financial financial ADJ issue-73 4 77 audit audit NOUN issue-73 4 78 in in ADP issue-73 4 79 ukraine ukraine NOUN issue-73 4 80 . . PUNCT issue-73 5 1 in in ADP issue-73 5 2 order order NOUN issue-73 5 3 to to PART issue-73 5 4 achieve achieve VERB issue-73 5 5 the the DET issue-73 5 6 goals goal NOUN issue-73 5 7 you you PRON issue-73 5 8 need need VERB issue-73 5 9 to to PART issue-73 5 10 solve solve VERB issue-73 5 11 the the DET issue-73 5 12 following following ADJ issue-73 5 13 tasks task NOUN issue-73 5 14 . . PUNCT issue-73 6 1 first first ADV issue-73 6 2 , , PUNCT issue-73 6 3 should should AUX issue-73 6 4 set set VERB issue-73 6 5 a a DET issue-73 6 6 condition condition NOUN issue-73 6 7 of of ADP issue-73 6 8 the the DET issue-73 6 9 state state NOUN issue-73 6 10 economic economic ADJ issue-73 6 11 management management NOUN issue-73 6 12 in in ADP issue-73 6 13 ukraine ukraine NOUN issue-73 6 14 and and CCONJ issue-73 6 15 determine determine VERB issue-73 6 16 the the DET issue-73 6 17 public public ADJ issue-73 6 18 authorities authority NOUN issue-73 6 19 , , PUNCT issue-73 6 20 which which PRON issue-73 6 21 are be AUX issue-73 6 22 subjects subject NOUN issue-73 6 23 to to ADP issue-73 6 24 implementing implement VERB issue-73 6 25 control control NOUN issue-73 6 26 functions function NOUN issue-73 6 27 of of ADP issue-73 6 28 public public ADJ issue-73 6 29 administration administration NOUN issue-73 6 30 . . PUNCT issue-73 7 1 second second ADV issue-73 7 2 , , PUNCT issue-73 7 3 determine determine VERB issue-73 7 4 the the DET issue-73 7 5 resources resource NOUN issue-73 7 6 that that PRON issue-73 7 7 have have VERB issue-73 7 8 the the DET issue-73 7 9 public public ADJ issue-73 7 10 interest interest NOUN issue-73 7 11 and and CCONJ issue-73 7 12 should should AUX issue-73 7 13 be be AUX issue-73 7 14 controlled control VERB issue-73 7 15 by by ADP issue-73 7 16 the the DET issue-73 7 17 state state NOUN issue-73 7 18 . . PUNCT issue-73 8 1 third third ADV issue-73 8 2 , , PUNCT issue-73 8 3 determine determine VERB issue-73 8 4 the the DET issue-73 8 5 composition composition NOUN issue-73 8 6 of of ADP issue-73 8 7 objects object NOUN issue-73 8 8 and and CCONJ issue-73 8 9 install install VERB issue-73 8 10 a a DET issue-73 8 11 condition condition NOUN issue-73 8 12 of of ADP issue-73 8 13 government government NOUN issue-73 8 14 auditing auditing NOUN issue-73 8 15 system system NOUN issue-73 8 16 in in ADP issue-73 8 17 order order NOUN issue-73 8 18 to to PART issue-73 8 19 improve improve VERB issue-73 8 20 the the DET issue-73 8 21 efficiency efficiency NOUN issue-73 8 22 of of ADP issue-73 8 23 these these DET issue-73 8 24 next next ADJ issue-73 8 25 control control NOUN issue-73 8 26 measures measure NOUN issue-73 8 27 of of ADP issue-73 8 28 the the DET issue-73 8 29 accounting accounting NOUN issue-73 8 30 chamber chamber PROPN issue-73 8 31 of of ADP issue-73 8 32 ukraine ukraine PROPN issue-73 8 33 and and CCONJ issue-73 8 34 the the DET issue-73 8 35 state state NOUN issue-73 8 36 audit audit NOUN issue-73 8 37 service service NOUN issue-73 8 38 of of ADP issue-73 8 39 ukraine ukraine NOUN issue-73 8 40 . . PUNCT issue-73 9 1 the the DET issue-73 9 2 methodological methodological ADJ issue-73 9 3 basis basis NOUN issue-73 9 4 of of ADP issue-73 9 5 the the DET issue-73 9 6 study study NOUN issue-73 9 7 is be AUX issue-73 9 8 the the DET issue-73 9 9 dialectical dialectical ADJ issue-73 9 10 method method NOUN issue-73 9 11 , , PUNCT issue-73 9 12 which which PRON issue-73 9 13 is be AUX issue-73 9 14 to to PART issue-73 9 15 implement implement VERB issue-73 9 16 research research NOUN issue-73 9 17 of of ADP issue-73 9 18 financial financial ADJ issue-73 9 19 audit audit NOUN issue-73 9 20 in in ADP issue-73 9 21 public public ADJ issue-73 9 22 administration administration NOUN issue-73 9 23 , , PUNCT issue-73 9 24 its its PRON issue-73 9 25 relationship relationship NOUN issue-73 9 26 with with ADP issue-73 9 27 other other ADJ issue-73 9 28 forms form NOUN issue-73 9 29 of of ADP issue-73 9 30 control control NOUN issue-73 9 31 exercised exercise VERB issue-73 9 32 by by ADP issue-73 9 33 the the DET issue-73 9 34 state state NOUN issue-73 9 35 ; ; PUNCT issue-73 9 36 systematic systematic ADJ issue-73 9 37 analysis analysis NOUN issue-73 9 38 of of ADP issue-73 9 39 financial financial ADJ issue-73 9 40 and and CCONJ issue-73 9 41 economic economic ADJ issue-73 9 42 processes process NOUN issue-73 9 43 , , PUNCT issue-73 9 44 which which PRON issue-73 9 45 is be AUX issue-73 9 46 carrying carry VERB issue-73 9 47 out out ADP issue-73 9 48 researching research VERB issue-73 9 49 of of ADP issue-73 9 50 the the DET issue-73 9 51 state state NOUN issue-73 9 52 financial financial ADJ issue-73 9 53 audit audit NOUN issue-73 9 54 in in ADP issue-73 9 55 the the DET issue-73 9 56 system system NOUN issue-73 9 57 of of ADP issue-73 9 58 relations relation NOUN issue-73 9 59 arising arise VERB issue-73 9 60 between between ADP issue-73 9 61 economic economic ADJ issue-73 9 62 entities entity NOUN issue-73 9 63 of of ADP issue-73 9 64 the the DET issue-73 9 65 public public ADJ issue-73 9 66 and and CCONJ issue-73 9 67 private private ADJ issue-73 9 68 sectors sector NOUN issue-73 9 69 ; ; PUNCT issue-73 9 70 methods method NOUN issue-73 9 71 of of ADP issue-73 9 72 retrospective retrospective ADJ issue-73 9 73 and and CCONJ issue-73 9 74 comparative comparative ADJ issue-73 9 75 analysis analysis NOUN issue-73 9 76 of of ADP issue-73 9 77 experience experience NOUN issue-73 9 78 within within ADP issue-73 9 79 the the DET issue-73 9 80 objective objective ADJ issue-73 9 81 focus focus NOUN issue-73 9 82 in in ADP issue-73 9 83 the the DET issue-73 9 84 organization organization NOUN issue-73 9 85 of of ADP issue-73 9 86 state state PROPN issue-73 9 87 financial financial ADJ issue-73 9 88 audit audit NOUN issue-73 9 89 on on ADP issue-73 9 90 the the DET issue-73 9 91 territory territory NOUN issue-73 9 92 of of ADP issue-73 9 93 ukraine ukraine NOUN issue-73 9 94 ; ; PUNCT issue-73 9 95 evaluation evaluation NOUN issue-73 9 96 and and CCONJ issue-73 9 97 generalization generalization NOUN issue-73 9 98 which which PRON issue-73 9 99 consists consist VERB issue-73 9 100 of of ADP issue-73 9 101 summarize summarize VERB issue-73 9 102 the the DET issue-73 9 103 results result NOUN issue-73 9 104 and and CCONJ issue-73 9 105 development development NOUN issue-73 9 106 proposals proposal NOUN issue-73 9 107 of of ADP issue-73 9 108 improvement improvement NOUN issue-73 9 109 of of ADP issue-73 9 110 financial financial ADJ issue-73 9 111 audit audit NOUN issue-73 9 112 system system NOUN issue-73 9 113 . . PUNCT issue-73 10 1 scientific scientific ADJ issue-73 10 2 results result NOUN issue-73 10 3 of of ADP issue-73 10 4 the the DET issue-73 10 5 study study NOUN issue-73 10 6 is be AUX issue-73 10 7 to to PART issue-73 10 8 establish establish VERB issue-73 10 9 the the DET issue-73 10 10 condition condition NOUN issue-73 10 11 of of ADP issue-73 10 12 the the DET issue-73 10 13 state state NOUN issue-73 10 14 management management NOUN issue-73 10 15 of of ADP issue-73 10 16 economy economy NOUN issue-73 10 17 of of ADP issue-73 10 18 ukraine ukraine NOUN issue-73 10 19 , , PUNCT issue-73 10 20 which which PRON issue-73 10 21 needs need VERB issue-73 10 22 reform reform NOUN issue-73 10 23 , , PUNCT issue-73 10 24 which which PRON issue-73 10 25 will will AUX issue-73 10 26 can can AUX issue-73 10 27 ensure ensure VERB issue-73 10 28 the the DET issue-73 10 29 growth growth NOUN issue-73 10 30 of of ADP issue-73 10 31 socio socio NOUN issue-73 10 32 - - PUNCT issue-73 10 33 economic economic ADJ issue-73 10 34 development development NOUN issue-73 10 35 indicators indicator NOUN issue-73 10 36 . . PUNCT issue-73 11 1 determined determine VERB issue-73 11 2 the the DET issue-73 11 3 public public ADJ issue-73 11 4 authorities authority NOUN issue-73 11 5 that that PRON issue-73 11 6 are be AUX issue-73 11 7 subjects subject NOUN issue-73 11 8 to to ADP issue-73 11 9 implementing implement VERB issue-73 11 10 control control NOUN issue-73 11 11 functions function NOUN issue-73 11 12 of of ADP issue-73 11 13 public public ADJ issue-73 11 14 administration administration NOUN issue-73 11 15 and and CCONJ issue-73 11 16 the the DET issue-73 11 17 resources resource NOUN issue-73 11 18 that that PRON issue-73 11 19 have have VERB issue-73 11 20 the the DET issue-73 11 21 public public ADJ issue-73 11 22 interest interest NOUN issue-73 11 23 and and CCONJ issue-73 11 24 should should AUX issue-73 11 25 be be AUX issue-73 11 26 controlled control VERB issue-73 11 27 by by ADP issue-73 11 28 the the DET issue-73 11 29 state state NOUN issue-73 11 30 . . PUNCT issue-73 12 1 besides besides SCONJ issue-73 12 2 were be AUX issue-73 12 3 identified identify VERB issue-73 12 4 the the DET issue-73 12 5 composition composition NOUN issue-73 12 6 of of ADP issue-73 12 7 objects object NOUN issue-73 12 8 and and CCONJ issue-73 12 9 established establish VERB issue-73 12 10 the the DET issue-73 12 11 condition condition NOUN issue-73 12 12 of of ADP issue-73 12 13 functioning function VERB issue-73 12 14 state state NOUN issue-73 12 15 government government NOUN issue-73 12 16 auditing auditing NOUN issue-73 12 17 system system NOUN issue-73 12 18 , , PUNCT issue-73 12 19 which which PRON issue-73 12 20 helped help VERB issue-73 12 21 determine determine VERB issue-73 12 22 the the DET issue-73 12 23 content content NOUN issue-73 12 24 of of ADP issue-73 12 25 the the DET issue-73 12 26 concept concept NOUN issue-73 12 27 of of ADP issue-73 12 28 transformation transformation NOUN issue-73 12 29 of of ADP issue-73 12 30 public public ADJ issue-73 12 31 audit audit NOUN issue-73 12 32 , , PUNCT issue-73 12 33 which which PRON issue-73 12 34 unlike unlike ADP issue-73 12 35 existing exist VERB issue-73 12 36 is be AUX issue-73 12 37 accounted account VERB issue-73 12 38 a a DET issue-73 12 39 full full ADJ issue-73 12 40 list list NOUN issue-73 12 41 of of ADP issue-73 12 42 its its PRON issue-73 12 43 facilities facility NOUN issue-73 12 44 and and CCONJ issue-73 12 45 is be AUX issue-73 12 46 based base VERB issue-73 12 47 on on ADP issue-73 12 48 scientific scientific ADJ issue-73 12 49 principles principle NOUN issue-73 12 50 of of ADP issue-73 12 51 realization realization NOUN issue-73 12 52 . . PUNCT issue-73 13 1 practical practical ADJ issue-73 13 2 meaning meaning NOUN issue-73 13 3 . . PUNCT issue-73 14 1 the the DET issue-73 14 2 lack lack NOUN issue-73 14 3 of of ADP issue-73 14 4 an an DET issue-73 14 5 effective effective ADJ issue-73 14 6 and and CCONJ issue-73 14 7 efficient efficient ADJ issue-73 14 8 system system NOUN issue-73 14 9 of of ADP issue-73 14 10 public public ADJ issue-73 14 11 audit audit NOUN issue-73 14 12 as as ADP issue-73 14 13 a a DET issue-73 14 14 management management NOUN issue-73 14 15 function function NOUN issue-73 14 16 does do AUX issue-73 14 17 not not PART issue-73 14 18 provide provide VERB issue-73 14 19 the the DET issue-73 14 20 growth growth NOUN issue-73 14 21 of of ADP issue-73 14 22 social social ADJ issue-73 14 23 and and CCONJ issue-73 14 24 economic economic ADJ issue-73 14 25 standards standard NOUN issue-73 14 26 , , PUNCT issue-73 14 27 deepens deepen VERB issue-73 14 28 economic economic ADJ issue-73 14 29 crisis crisis NOUN issue-73 14 30 , , PUNCT issue-73 14 31 which which PRON issue-73 14 32 is be AUX issue-73 14 33 reflected reflect VERB issue-73 14 34 in in ADP issue-73 14 35 the the DET issue-73 14 36 reduction reduction NOUN issue-73 14 37 in in ADP issue-73 14 38 real real ADJ issue-73 14 39 incomes income NOUN issue-73 14 40 and and CCONJ issue-73 14 41 economic economic ADJ issue-73 14 42 decline decline NOUN issue-73 14 43 of of ADP issue-73 14 44 the the DET issue-73 14 45 state state NOUN issue-73 14 46 as as ADP issue-73 14 47 a a DET issue-73 14 48 whole whole NOUN issue-73 14 49 . . PUNCT issue-73 15 1 determining determine VERB issue-73 15 2 the the DET issue-73 15 3 condition condition NOUN issue-73 15 4 to to PART issue-73 15 5 calculate calculate VERB issue-73 15 6 the the DET issue-73 15 7 required require VERB issue-73 15 8 amount amount NOUN issue-73 15 9 of of ADP issue-73 15 10 public public ADJ issue-73 15 11 financial financial ADJ issue-73 15 12 resources resource NOUN issue-73 15 13 as as ADP issue-73 15 14 an an DET issue-73 15 15 object object NOUN issue-73 15 16 of of ADP issue-73 15 17 state state NOUN issue-73 15 18 financial financial ADJ issue-73 15 19 audit audit NOUN issue-73 15 20 is be AUX issue-73 15 21 a a DET issue-73 15 22 key key ADJ issue-73 15 23 condition condition NOUN issue-73 15 24 , , PUNCT issue-73 15 25 which which PRON issue-73 15 26 allows allow VERB issue-73 15 27 for for ADP issue-73 15 28 a a DET issue-73 15 29 fresh fresh ADJ issue-73 15 30 look look NOUN issue-73 15 31 at at ADP issue-73 15 32 the the DET issue-73 15 33 activities activity NOUN issue-73 15 34 of of ADP issue-73 15 35 bodies body NOUN issue-73 15 36 which which PRON issue-73 15 37 are be AUX issue-73 15 38 empowered empower VERB issue-73 15 39 to to PART issue-73 15 40 monitor monitor VERB issue-73 15 41 compliance compliance NOUN issue-73 15 42 with with ADP issue-73 15 43 financial financial ADJ issue-73 15 44 discipline discipline NOUN issue-73 15 45 of of ADP issue-73 15 46 economic economic ADJ issue-73 15 47 entities entity NOUN issue-73 15 48 in in ADP issue-73 15 49 ukraine ukraine NOUN issue-73 15 50 . . PUNCT issue-73 16 1 value value NOUN issue-73 16 2 / / SYM issue-73 16 3 originality originality NOUN issue-73 16 4 . . PUNCT issue-73 17 1 received receive VERB issue-73 17 2 data datum NOUN issue-73 17 3 to to PART issue-73 17 4 determine determine VERB issue-73 17 5 the the DET issue-73 17 6 condition condition NOUN issue-73 17 7 of of ADP issue-73 17 8 state state NOUN issue-73 17 9 financial financial ADJ issue-73 17 10 audit audit NOUN issue-73 17 11 and and CCONJ issue-73 17 12 management management NOUN issue-73 17 13 , , PUNCT issue-73 17 14 state state NOUN issue-73 17 15 audit audit NOUN issue-73 17 16 objects object NOUN issue-73 17 17 , , PUNCT issue-73 17 18 components component NOUN issue-73 17 19 of of ADP issue-73 17 20 public public ADJ issue-73 17 21 finances finance NOUN issue-73 17 22 and and CCONJ issue-73 17 23 their their PRON issue-73 17 24 confrontation confrontation NOUN issue-73 17 25 in in ADP issue-73 17 26 order order NOUN issue-73 17 27 to to PART issue-73 17 28 compare compare VERB issue-73 17 29 and and CCONJ issue-73 17 30 identify identify VERB issue-73 17 31 differences difference NOUN issue-73 17 32 in in ADP issue-73 17 33 the the DET issue-73 17 34 volume volume NOUN issue-73 17 35 under under ADP issue-73 17 36 control control NOUN issue-73 17 37 and and CCONJ issue-73 17 38 actual actual ADJ issue-73 17 39 financial financial ADJ issue-73 17 40 resources resource NOUN issue-73 17 41 makes make VERB issue-73 17 42 it it PRON issue-73 17 43 possible possible ADJ issue-73 17 44 to to PART issue-73 17 45 assess assess VERB issue-73 17 46 the the DET issue-73 17 47 working work VERB issue-73 17 48 results result NOUN issue-73 17 49 of of ADP issue-73 17 50 supreme supreme ADJ issue-73 17 51 audit audit NOUN issue-73 17 52 institutions institution NOUN issue-73 17 53 in in ADP issue-73 17 54 ukraine ukraine PROPN issue-73 17 55 . . PUNCT issue-73 18 1 key key ADJ issue-73 18 2 words word NOUN issue-73 18 3 : : PUNCT issue-73 18 4 audit audit NOUN issue-73 18 5 of of ADP issue-73 18 6 public public ADJ issue-73 18 7 finance finance NOUN issue-73 18 8 , , PUNCT issue-73 18 9 public public ADJ issue-73 18 10 finance finance NOUN issue-73 18 11 , , PUNCT issue-73 18 12 public public ADJ issue-73 18 13 authorities authority NOUN issue-73 18 14 , , PUNCT issue-73 18 15 public public ADJ issue-73 18 16 interest interest NOUN issue-73 18 17 , , PUNCT issue-73 18 18 state state NOUN issue-73 18 19 and and CCONJ issue-73 18 20 local local ADJ issue-73 18 21 budgets budget NOUN issue-73 18 22 . . PUNCT issue-73 19 1 jel jel PROPN issue-73 19 2 classification classification PROPN issue-73 19 3 : : PUNCT issue-73 19 4 е01 е01 PROPN issue-73 19 5 , , PUNCT issue-73 19 6 н61 н61 NOUN issue-73 19 7 , , PUNCT issue-73 19 8 н83 н83 PROPN issue-73 19 9 , , PUNCT issue-73 19 10 l38 l38 NOUN issue-73 19 11 , , PUNCT issue-73 19 12 m48 m48 PROPN issue-73 19 13 corresponding corresponding ADJ issue-73 19 14 author author NOUN issue-73 19 15 : : PUNCT issue-73 19 16 1 1 NUM issue-73 19 17 department department NOUN issue-73 19 18 of of ADP issue-73 19 19 financial financial ADJ issue-73 19 20 audit audit NOUN issue-73 19 21 , , PUNCT issue-73 19 22 kyiv kyiv PROPN issue-73 19 23 national national PROPN issue-73 19 24 university university PROPN issue-73 19 25 of of ADP issue-73 19 26 trade trade NOUN issue-73 19 27 and and CCONJ issue-73 19 28 economics economic NOUN issue-73 19 29 . . PUNCT issue-73 20 1 e e X issue-73 20 2 - - NOUN issue-73 20 3 mail mail NOUN issue-73 20 4 : : PUNCT issue-73 20 5 serg.bardash@gmail.com serg.bardash@gmail.com X issue-73 20 6 2 2 NUM issue-73 20 7 department department NOUN issue-73 20 8 of of ADP issue-73 20 9 financial financial ADJ issue-73 20 10 audit audit NOUN issue-73 20 11 department department NOUN issue-73 20 12 , , PUNCT issue-73 20 13 kyiv kyiv PROPN issue-73 20 14 national national PROPN issue-73 20 15 university university PROPN issue-73 20 16 of of ADP issue-73 20 17 trade trade NOUN issue-73 20 18 and and CCONJ issue-73 20 19 economics economic NOUN issue-73 20 20 . . PUNCT issue-73 21 1 e e X issue-73 21 2 - - NOUN issue-73 21 3 mail mail NOUN issue-73 21 4 : : PUNCT issue-73 21 5 baraniukyurii@gmail.com baraniukyurii@gmail.com PROPN issue-73 21 6 baltic baltic PROPN issue-73 21 7 journal journal PROPN issue-73 21 8 of of ADP issue-73 21 9 economic economic ADJ issue-73 21 10 studies study NOUN issue-73 21 11 6 6 NUM issue-73 21 12 vol vol NOUN issue-73 21 13 . . PROPN issue-73 22 1 2 2 NUM issue-73 22 2 , , PUNCT issue-73 22 3 no no INTJ issue-73 22 4 . . NOUN issue-73 22 5 2 2 NUM issue-73 22 6 , , PUNCT issue-73 22 7 2016 2016 NUM issue-73 22 8 1 1 NUM issue-73 22 9 . . PUNCT issue-73 22 10 introduction introduction NOUN issue-73 22 11 the the DET issue-73 22 12 relevance relevance NOUN issue-73 22 13 of of ADP issue-73 22 14 the the DET issue-73 22 15 study study NOUN issue-73 22 16 includes include VERB issue-73 22 17 the the DET issue-73 22 18 need need NOUN issue-73 22 19 for for ADP issue-73 22 20 information information NOUN issue-73 22 21 that that PRON issue-73 22 22 reflects reflect VERB issue-73 22 23 the the DET issue-73 22 24 degree degree NOUN issue-73 22 25 of of ADP issue-73 22 26 effectiveness effectiveness NOUN issue-73 22 27 the the DET issue-73 22 28 state state NOUN issue-73 22 29 management management NOUN issue-73 22 30 of of ADP issue-73 22 31 financial financial ADJ issue-73 22 32 assets asset NOUN issue-73 22 33 . . PUNCT issue-73 23 1 any any DET issue-73 23 2 capital capital NOUN issue-73 23 3 owner owner NOUN issue-73 23 4 , , PUNCT issue-73 23 5 including include VERB issue-73 23 6 the the DET issue-73 23 7 state state NOUN issue-73 23 8 , , PUNCT issue-73 23 9 has have VERB issue-73 23 10 an an DET issue-73 23 11 objective objective ADJ issue-73 23 12 need need NOUN issue-73 23 13 for for ADP issue-73 23 14 the the DET issue-73 23 15 transition transition NOUN issue-73 23 16 from from ADP issue-73 23 17 the the DET issue-73 23 18 familiar familiar ADJ issue-73 23 19 control control NOUN issue-73 23 20 which which PRON issue-73 23 21 is be AUX issue-73 23 22 mostly mostly ADV issue-73 23 23 carried carry VERB issue-73 23 24 out out ADP issue-73 23 25 by by ADP issue-73 23 26 the the DET issue-73 23 27 results result NOUN issue-73 23 28 of of ADP issue-73 23 29 financial financial ADJ issue-73 23 30 and and CCONJ issue-73 23 31 economic economic ADJ issue-73 23 32 activities activity NOUN issue-73 23 33 to to ADP issue-73 23 34 a a DET issue-73 23 35 qualitatively qualitatively ADV issue-73 23 36 new new ADJ issue-73 23 37 continuous continuous ADJ issue-73 23 38 control control NOUN issue-73 23 39 , , PUNCT issue-73 23 40 the the DET issue-73 23 41 need need NOUN issue-73 23 42 to to PART issue-73 23 43 implement implement VERB issue-73 23 44 is be AUX issue-73 23 45 determined determine VERB issue-73 23 46 by by ADP issue-73 23 47 socio socio NOUN issue-73 23 48 - - PUNCT issue-73 23 49 economic economic ADJ issue-73 23 50 factors factor NOUN issue-73 23 51 . . PUNCT issue-73 24 1 rational rational ADJ issue-73 24 2 management management NOUN issue-73 24 3 of of ADP issue-73 24 4 public public ADJ issue-73 24 5 financial financial ADJ issue-73 24 6 resources resource NOUN issue-73 24 7 , , PUNCT issue-73 24 8 accompanied accompany VERB issue-73 24 9 by by ADP issue-73 24 10 the the DET issue-73 24 11 effective effective ADJ issue-73 24 12 control control NOUN issue-73 24 13 , , PUNCT issue-73 24 14 is be AUX issue-73 24 15 the the DET issue-73 24 16 key key NOUN issue-73 24 17 to to ADP issue-73 24 18 economic economic ADJ issue-73 24 19 stability stability NOUN issue-73 24 20 , , PUNCT issue-73 24 21 providing provide VERB issue-73 24 22 economic economic ADJ issue-73 24 23 growth growth NOUN issue-73 24 24 and and CCONJ issue-73 24 25 improving improve VERB issue-73 24 26 social social ADJ issue-73 24 27 welfare welfare NOUN issue-73 24 28 . . PUNCT issue-73 25 1 however however ADV issue-73 25 2 , , PUNCT issue-73 25 3 the the DET issue-73 25 4 current current ADJ issue-73 25 5 shortcomings shortcoming NOUN issue-73 25 6 in in ADP issue-73 25 7 the the DET issue-73 25 8 national national ADJ issue-73 25 9 economy economy NOUN issue-73 25 10 , , PUNCT issue-73 25 11 including include VERB issue-73 25 12 a a DET issue-73 25 13 large large ADJ issue-73 25 14 share share NOUN issue-73 25 15 of of ADP issue-73 25 16 the the DET issue-73 25 17 shadow shadow NOUN issue-73 25 18 economy economy NOUN issue-73 25 19 , , PUNCT issue-73 25 20 corruption corruption NOUN issue-73 25 21 at at ADP issue-73 25 22 the the DET issue-73 25 23 higher high ADJ issue-73 25 24 levels level NOUN issue-73 25 25 of of ADP issue-73 25 26 government government NOUN issue-73 25 27 , , PUNCT issue-73 25 28 composing compose VERB issue-73 25 29 scarce scarce ADJ issue-73 25 30 public public ADJ issue-73 25 31 budgets budget NOUN issue-73 25 32 , , PUNCT issue-73 25 33 theft theft NOUN issue-73 25 34 and and CCONJ issue-73 25 35 inefficient inefficient ADJ issue-73 25 36 use use NOUN issue-73 25 37 of of ADP issue-73 25 38 state state NOUN issue-73 25 39 property property NOUN issue-73 25 40 and and CCONJ issue-73 25 41 funds fund NOUN issue-73 25 42 , , PUNCT issue-73 25 43 mostly mostly ADV issue-73 25 44 can can AUX issue-73 25 45 be be AUX issue-73 25 46 explaining explain VERB issue-73 25 47 by by ADP issue-73 25 48 the the DET issue-73 25 49 extremely extremely ADV issue-73 25 50 poor poor ADJ issue-73 25 51 condition condition NOUN issue-73 25 52 of of ADP issue-73 25 53 state state NOUN issue-73 25 54 financial financial ADJ issue-73 25 55 control control NOUN issue-73 25 56 , , PUNCT issue-73 25 57 the the DET issue-73 25 58 main main ADJ issue-73 25 59 cause cause NOUN issue-73 25 60 of of ADP issue-73 25 61 which which PRON issue-73 25 62 is be AUX issue-73 25 63 artificial artificial ADJ issue-73 25 64 inhibition inhibition NOUN issue-73 25 65 of of ADP issue-73 25 66 its its PRON issue-73 25 67 scientifically scientifically ADV issue-73 25 68 justified justified ADJ issue-73 25 69 development development NOUN issue-73 25 70 . . PUNCT issue-73 26 1 the the DET issue-73 26 2 novelty novelty NOUN issue-73 26 3 of of ADP issue-73 26 4 research research NOUN issue-73 26 5 is be AUX issue-73 26 6 the the DET issue-73 26 7 scientific scientific ADJ issue-73 26 8 hypothesis hypothesis NOUN issue-73 26 9 that that PRON issue-73 26 10 consists consist VERB issue-73 26 11 of of ADP issue-73 26 12 the the DET issue-73 26 13 assumption assumption NOUN issue-73 26 14 of of ADP issue-73 26 15 incomprehension incomprehension NOUN issue-73 26 16 the the DET issue-73 26 17 potential potential NOUN issue-73 26 18 and and CCONJ issue-73 26 19 the the DET issue-73 26 20 results result NOUN issue-73 26 21 of of ADP issue-73 26 22 carrying carry VERB issue-73 26 23 out out ADP issue-73 26 24 the the DET issue-73 26 25 state state NOUN issue-73 26 26 financial financial ADJ issue-73 26 27 audit audit NOUN issue-73 26 28 . . PUNCT issue-73 27 1 the the DET issue-73 27 2 study study NOUN issue-73 27 3 aims aim VERB issue-73 27 4 to to PART issue-73 27 5 determine determine VERB issue-73 27 6 the the DET issue-73 27 7 condition condition NOUN issue-73 27 8 of of ADP issue-73 27 9 operation operation NOUN issue-73 27 10 the the DET issue-73 27 11 state state NOUN issue-73 27 12 ’s ’s PART issue-73 27 13 financial financial ADJ issue-73 27 14 audit audit NOUN issue-73 27 15 system system NOUN issue-73 27 16 in in ADP issue-73 27 17 ukraine ukraine NOUN issue-73 27 18 and and CCONJ issue-73 27 19 the the DET issue-73 27 20 search search NOUN issue-73 27 21 for for ADP issue-73 27 22 new new ADJ issue-73 27 23 objects object NOUN issue-73 27 24 that that PRON issue-73 27 25 are be AUX issue-73 27 26 at at ADP issue-73 27 27 the the DET issue-73 27 28 disposal disposal NOUN issue-73 27 29 of of ADP issue-73 27 30 the the DET issue-73 27 31 state state NOUN issue-73 27 32 management management NOUN issue-73 27 33 apparatus apparatus NOUN issue-73 27 34 and and CCONJ issue-73 27 35 their their PRON issue-73 27 36 audit audit NOUN issue-73 27 37 is be AUX issue-73 27 38 necessary necessary ADJ issue-73 27 39 requisition requisition NOUN issue-73 27 40 for for ADP issue-73 27 41 further further ADJ issue-73 27 42 development development NOUN issue-73 27 43 of of ADP issue-73 27 44 society society NOUN issue-73 27 45 . . PUNCT issue-73 28 1 goals goal NOUN issue-73 28 2 achievement achievement NOUN issue-73 28 3 will will AUX issue-73 28 4 allow allow VERB issue-73 28 5 identifying identify VERB issue-73 28 6 objects object NOUN issue-73 28 7 of of ADP issue-73 28 8 state state NOUN issue-73 28 9 ’s ’s PART issue-73 28 10 financial financial ADJ issue-73 28 11 audit audit NOUN issue-73 28 12 in in ADP issue-73 28 13 relation relation NOUN issue-73 28 14 to to ADP issue-73 28 15 the the DET issue-73 28 16 condition condition NOUN issue-73 28 17 that that SCONJ issue-73 28 18 there there PRON issue-73 28 19 is be VERB issue-73 28 20 increased increase VERB issue-73 28 21 public public ADJ issue-73 28 22 interest interest NOUN issue-73 28 23 . . PUNCT issue-73 29 1 2 2 X issue-73 29 2 . . X issue-73 29 3 management management NOUN issue-73 29 4 condition condition NOUN issue-73 29 5 of of ADP issue-73 29 6 public public ADJ issue-73 29 7 finances finance NOUN issue-73 29 8 of of ADP issue-73 29 9 ukraine ukraine NOUN issue-73 29 10 and and CCONJ issue-73 29 11 place place NOUN issue-73 29 12 of of ADP issue-73 29 13 state state NOUN issue-73 29 14 financial financial ADJ issue-73 29 15 audit audit NOUN issue-73 29 16 in in ADP issue-73 29 17 it it PRON issue-73 29 18 the the DET issue-73 29 19 democratization democratization NOUN issue-73 29 20 of of ADP issue-73 29 21 socio socio NOUN issue-73 29 22 - - PUNCT issue-73 29 23 economic economic ADJ issue-73 29 24 development development NOUN issue-73 29 25 , , PUNCT issue-73 29 26 globalization globalization NOUN issue-73 29 27 processes process NOUN issue-73 29 28 , , PUNCT issue-73 29 29 international international ADJ issue-73 29 30 economic economic ADJ issue-73 29 31 integration integration NOUN issue-73 29 32 , , PUNCT issue-73 29 33 the the DET issue-73 29 34 formation formation NOUN issue-73 29 35 of of ADP issue-73 29 36 civilized civilized ADJ issue-73 29 37 market market NOUN issue-73 29 38 relations relation NOUN issue-73 29 39 significantly significantly ADV issue-73 29 40 affect affect VERB issue-73 29 41 the the DET issue-73 29 42 economic economic ADJ issue-73 29 43 development development NOUN issue-73 29 44 of of ADP issue-73 29 45 all all DET issue-73 29 46 state state NOUN issue-73 29 47 institutions institution NOUN issue-73 29 48 , , PUNCT issue-73 29 49 including include VERB issue-73 29 50 the the DET issue-73 29 51 state state NOUN issue-73 29 52 of of ADP issue-73 29 53 public public ADJ issue-73 29 54 administration administration NOUN issue-73 29 55 , , PUNCT issue-73 29 56 causing cause VERB issue-73 29 57 the the DET issue-73 29 58 growth growth NOUN issue-73 29 59 of of ADP issue-73 29 60 public public ADJ issue-73 29 61 interest interest NOUN issue-73 29 62 in in ADP issue-73 29 63 the the DET issue-73 29 64 actions action NOUN issue-73 29 65 of of ADP issue-73 29 66 the the DET issue-73 29 67 authorities authority NOUN issue-73 29 68 . . PUNCT issue-73 30 1 on on ADP issue-73 30 2 the the DET issue-73 30 3 other other ADJ issue-73 30 4 side side NOUN issue-73 30 5 in in ADP issue-73 30 6 the the DET issue-73 30 7 state state NOUN issue-73 30 8 leadership leadership NOUN issue-73 30 9 there there PRON issue-73 30 10 is be VERB issue-73 30 11 a a DET issue-73 30 12 need need NOUN issue-73 30 13 for for ADP issue-73 30 14 information information NOUN issue-73 30 15 that that PRON issue-73 30 16 reflects reflect VERB issue-73 30 17 the the DET issue-73 30 18 degree degree NOUN issue-73 30 19 of of ADP issue-73 30 20 efficiency efficiency NOUN issue-73 30 21 and and CCONJ issue-73 30 22 legitimacy legitimacy NOUN issue-73 30 23 of of ADP issue-73 30 24 the the DET issue-73 30 25 actions action NOUN issue-73 30 26 with with ADP issue-73 30 27 controlling control VERB issue-73 30 28 objects object NOUN issue-73 30 29 , , PUNCT issue-73 30 30 which which PRON issue-73 30 31 leads lead VERB issue-73 30 32 to to ADP issue-73 30 33 the the DET issue-73 30 34 emergence emergence NOUN issue-73 30 35 of of ADP issue-73 30 36 state state NOUN issue-73 30 37 financial financial ADJ issue-73 30 38 control control NOUN issue-73 30 39 institutions institution NOUN issue-73 30 40 . . PUNCT issue-73 31 1 timely timely ADJ issue-73 31 2 detection detection NOUN issue-73 31 3 of of ADP issue-73 31 4 violations violation NOUN issue-73 31 5 of of ADP issue-73 31 6 the the DET issue-73 31 7 budget budget NOUN issue-73 31 8 process process NOUN issue-73 31 9 will will AUX issue-73 31 10 enable enable VERB issue-73 31 11 to to PART issue-73 31 12 carry carry VERB issue-73 31 13 out out ADP issue-73 31 14 a a DET issue-73 31 15 series series NOUN issue-73 31 16 of of ADP issue-73 31 17 sequential sequential ADJ issue-73 31 18 steps step NOUN issue-73 31 19 that that PRON issue-73 31 20 will will AUX issue-73 31 21 help help VERB issue-73 31 22 to to PART issue-73 31 23 prevent prevent VERB issue-73 31 24 losses loss NOUN issue-73 31 25 of of ADP issue-73 31 26 state state NOUN issue-73 31 27 financial financial ADJ issue-73 31 28 resources resource NOUN issue-73 31 29 . . PUNCT issue-73 32 1 state state NOUN issue-73 32 2 of of ADP issue-73 32 3 public public ADJ issue-73 32 4 financial financial ADJ issue-73 32 5 management management NOUN issue-73 32 6 in in ADP issue-73 32 7 ukraine ukraine NOUN issue-73 32 8 , , PUNCT issue-73 32 9 according accord VERB issue-73 32 10 to to ADP issue-73 32 11 international international ADJ issue-73 32 12 estimates estimate NOUN issue-73 32 13 is be AUX issue-73 32 14 in in ADP issue-73 32 15 unsatisfactory unsatisfactory ADJ issue-73 32 16 level level NOUN issue-73 32 17 what what PRON issue-73 32 18 can can AUX issue-73 32 19 be be AUX issue-73 32 20 explained explain VERB issue-73 32 21 by by ADP issue-73 32 22 constant constant ADJ issue-73 32 23 budget budget NOUN issue-73 32 24 deficit deficit NOUN issue-73 32 25 and and CCONJ issue-73 32 26 the the DET issue-73 32 27 necessity necessity NOUN issue-73 32 28 of of ADP issue-73 32 29 external external ADJ issue-73 32 30 financial financial ADJ issue-73 32 31 assistance assistance NOUN issue-73 32 32 . . PUNCT issue-73 33 1 specifically specifically ADV issue-73 33 2 indicator indicator NOUN issue-73 33 3 of of ADP issue-73 33 4 economic economic ADJ issue-73 33 5 freedom freedom NOUN issue-73 33 6 index index NOUN issue-73 33 7 that that PRON issue-73 33 8 is be AUX issue-73 33 9 calculated calculate VERB issue-73 33 10 by by ADP issue-73 33 11 wall wall PROPN issue-73 33 12 street street PROPN issue-73 33 13 journal journal PROPN issue-73 33 14 and and CCONJ issue-73 33 15 heritage heritage PROPN issue-73 33 16 foundation foundation PROPN issue-73 33 17 ( ( PUNCT issue-73 33 18 ukraine ukraine PROPN issue-73 33 19 ’s ’s PART issue-73 33 20 economic economic ADJ issue-73 33 21 freedom freedom NOUN issue-73 33 22 , , PUNCT issue-73 33 23 2015 2015 NUM issue-73 33 24 ) ) PUNCT issue-73 33 25 , , PUNCT issue-73 33 26 ukraine ukraine PROPN issue-73 33 27 fell fall VERB issue-73 33 28 to to ADP issue-73 33 29 162 162 NUM issue-73 33 30 place place NOUN issue-73 33 31 out out ADP issue-73 33 32 of of ADP issue-73 33 33 179 179 NUM issue-73 33 34 countries country NOUN issue-73 33 35 surveyed survey VERB issue-73 33 36 and and CCONJ issue-73 33 37 draws draw VERB issue-73 33 38 up up ADP issue-73 33 39 46.9 46.9 NUM issue-73 33 40 units unit NOUN issue-73 33 41 . . PUNCT issue-73 34 1 it it PRON issue-73 34 2 should should AUX issue-73 34 3 be be AUX issue-73 34 4 noted note VERB issue-73 34 5 that that SCONJ issue-73 34 6 this this DET issue-73 34 7 index index NOUN issue-73 34 8 , , PUNCT issue-73 34 9 which which PRON issue-73 34 10 is be AUX issue-73 34 11 less less ADJ issue-73 34 12 than than ADP issue-73 34 13 50 50 NUM issue-73 34 14     SPACE issue-73 34 15 units unit NOUN issue-73 34 16 , , PUNCT issue-73 34 17 is be AUX issue-73 34 18 described describe VERB issue-73 34 19 the the DET issue-73 34 20 country country NOUN issue-73 34 21 as as ADP issue-73 34 22 despotic despotic ADJ issue-73 34 23 . . PUNCT issue-73 35 1 moreover moreover ADV issue-73 35 2 , , PUNCT issue-73 35 3 the the DET issue-73 35 4 components component NOUN issue-73 35 5 of of ADP issue-73 35 6 the the DET issue-73 35 7 index index NOUN issue-73 35 8 of of ADP issue-73 35 9 economic economic ADJ issue-73 35 10 freedom freedom NOUN issue-73 35 11 are be AUX issue-73 35 12 : : PUNCT issue-73 35 13 28.0 28.0 NUM issue-73 35 14     SPACE issue-73 35 15 – – PUNCT issue-73 35 16 for for ADP issue-73 35 17 public public ADJ issue-73 35 18 expenditure expenditure NOUN issue-73 35 19 ; ; PUNCT issue-73 35 20 15.0 15.0 NUM issue-73 35 21     SPACE issue-73 35 22 – – PUNCT issue-73 35 23 freedom freedom NOUN issue-73 35 24 of of ADP issue-73 35 25 investment investment NOUN issue-73 35 26 ; ; PUNCT issue-73 35 27 30.0 30.0 NUM issue-73 35 28     SPACE issue-73 35 29 – – PUNCT issue-73 35 30 financial financial ADJ issue-73 35 31 freedom freedom NOUN issue-73 35 32 ; ; PUNCT issue-73 35 33 20.0 20.0 NUM issue-73 35 34     SPACE issue-73 35 35 – – PUNCT issue-73 35 36 protection protection NOUN issue-73 35 37 of of ADP issue-73 35 38 property property NOUN issue-73 35 39 rights right NOUN issue-73 35 40 ; ; PUNCT issue-73 35 41 25.0 25.0 NUM issue-73 35 42     SPACE issue-73 35 43 – – PUNCT issue-73 35 44 freedom freedom NOUN issue-73 35 45 from from ADP issue-73 35 46 corruption corruption NOUN issue-73 35 47 . . PUNCT issue-73 36 1 for for ADP issue-73 36 2 such such ADJ issue-73 36 3 low low ADJ issue-73 36 4 components component NOUN issue-73 36 5 of of ADP issue-73 36 6 the the DET issue-73 36 7 index index NOUN issue-73 36 8 of of ADP issue-73 36 9 economic economic ADJ issue-73 36 10 freedom freedom NOUN issue-73 36 11 , , PUNCT issue-73 36 12 it it PRON issue-73 36 13 is be AUX issue-73 36 14 difficult difficult ADJ issue-73 36 15 to to PART issue-73 36 16 talk talk VERB issue-73 36 17 about about ADP issue-73 36 18 the the DET issue-73 36 19 development development NOUN issue-73 36 20 of of ADP issue-73 36 21 the the DET issue-73 36 22 financial financial ADJ issue-73 36 23 market market NOUN issue-73 36 24 and and CCONJ issue-73 36 25 the the DET issue-73 36 26 effectiveness effectiveness NOUN issue-73 36 27 of of ADP issue-73 36 28 public public ADJ issue-73 36 29 spending spending NOUN issue-73 36 30 the the DET issue-73 36 31 government government NOUN issue-73 36 32 of of ADP issue-73 36 33 ukraine ukraine NOUN issue-73 36 34 , , PUNCT issue-73 36 35 which which PRON issue-73 36 36 are be AUX issue-73 36 37 key key ADJ issue-73 36 38 elements element NOUN issue-73 36 39 of of ADP issue-73 36 40 public public ADJ issue-73 36 41 finance finance NOUN issue-73 36 42 management management NOUN issue-73 36 43 . . PUNCT issue-73 37 1 world world PROPN issue-73 37 2 bank bank PROPN issue-73 37 3 group group NOUN issue-73 37 4 is be AUX issue-73 37 5 making make VERB issue-73 37 6 its its PRON issue-73 37 7 assessment assessment NOUN issue-73 37 8 of of ADP issue-73 37 9 the the DET issue-73 37 10 ease ease NOUN issue-73 37 11 of of ADP issue-73 37 12 doing do VERB issue-73 37 13 business business NOUN issue-73 37 14 in in ADP issue-73 37 15 the the DET issue-73 37 16 project project NOUN issue-73 37 17 doing do VERB issue-73 37 18 business business NOUN issue-73 37 19 ukraine ukraine NOUN issue-73 37 20 ( ( PUNCT issue-73 37 21 2016 2016 NUM issue-73 37 22 ) ) PUNCT issue-73 37 23 and and CCONJ issue-73 37 24 has have AUX issue-73 37 25 evaluated evaluate VERB issue-73 37 26 our our PRON issue-73 37 27 country country NOUN issue-73 37 28 on on ADP issue-73 37 29 83 83 NUM issue-73 37 30 place place NOUN issue-73 37 31 from from ADP issue-73 37 32 189 189 NUM issue-73 37 33 countries country NOUN issue-73 37 34 , , PUNCT issue-73 37 35 indicating indicate VERB issue-73 37 36 the the DET issue-73 37 37 adaptation adaptation NOUN issue-73 37 38 of of ADP issue-73 37 39 the the DET issue-73 37 40 tax tax NOUN issue-73 37 41 system system NOUN issue-73 37 42 to to ADP issue-73 37 43 taxpayer taxpayer NOUN issue-73 37 44 . . PUNCT issue-73 38 1 also also ADV issue-73 38 2 proof proof NOUN issue-73 38 3 of of ADP issue-73 38 4 that that PRON issue-73 38 5 are be AUX issue-73 38 6 the the DET issue-73 38 7 high high ADJ issue-73 38 8 marks mark NOUN issue-73 38 9 of of ADP issue-73 38 10 free free ADJ issue-73 38 11 trade trade NOUN issue-73 38 12     SPACE issue-73 38 13 – – PUNCT issue-73 38 14 85.8 85.8 NUM issue-73 38 15 ; ; PUNCT issue-73 38 16 tax tax NOUN issue-73 38 17 freedom freedom NOUN issue-73 38 18     SPACE issue-73 38 19 – – PUNCT issue-73 38 20 78.7 78.7 NUM issue-73 38 21 , , PUNCT issue-73 38 22 which which PRON issue-73 38 23 are be AUX issue-73 38 24 components component NOUN issue-73 38 25 of of ADP issue-73 38 26 the the DET issue-73 38 27 index index NOUN issue-73 38 28 of of ADP issue-73 38 29 economic economic ADJ issue-73 38 30 freedom freedom NOUN issue-73 38 31 ( ( PUNCT issue-73 38 32 ukraine ukraine PROPN issue-73 38 33 ’s ’s PART issue-73 38 34 economic economic ADJ issue-73 38 35 freedom freedom NOUN issue-73 38 36 , , PUNCT issue-73 38 37 2015 2015 NUM issue-73 38 38 ) ) PUNCT issue-73 38 39 . . PUNCT issue-73 39 1 negative negative ADJ issue-73 39 2 trends trend NOUN issue-73 39 3 functioning function VERB issue-73 39 4 of of ADP issue-73 39 5 public public ADJ issue-73 39 6 financial financial ADJ issue-73 39 7 management management NOUN issue-73 39 8 in in ADP issue-73 39 9 ukraine ukraine NOUN issue-73 39 10 can can AUX issue-73 39 11 observe observe VERB issue-73 39 12 from from ADP issue-73 39 13 analytical analytical ADJ issue-73 39 14 studies study NOUN issue-73 39 15 that that PRON issue-73 39 16 displayed display VERB issue-73 39 17 in in ADP issue-73 39 18 the the DET issue-73 39 19 reports report NOUN issue-73 39 20 of of ADP issue-73 39 21 international international ADJ issue-73 39 22 organizations organization NOUN issue-73 39 23 . . PUNCT issue-73 40 1 on on ADP issue-73 40 2 the the DET issue-73 40 3 one one NUM issue-73 40 4 hand hand NOUN issue-73 40 5 , , PUNCT issue-73 40 6 it it PRON issue-73 40 7 can can AUX issue-73 40 8 be be AUX issue-73 40 9 assessed assess VERB issue-73 40 10 positively positively ADV issue-73 40 11 , , PUNCT issue-73 40 12 because because SCONJ issue-73 40 13 a a DET issue-73 40 14 higher high ADJ issue-73 40 15 position position NOUN issue-73 40 16 in in ADP issue-73 40 17 the the DET issue-73 40 18 ranking ranking NOUN issue-73 40 19 of of ADP issue-73 40 20 doing do VERB issue-73 40 21 business business NOUN issue-73 40 22 should should AUX issue-73 40 23 in in ADP issue-73 40 24 theory theory NOUN issue-73 40 25 ensure ensure VERB issue-73 40 26 the the DET issue-73 40 27 flow flow NOUN issue-73 40 28 of of ADP issue-73 40 29 foreign foreign ADJ issue-73 40 30 investments investment NOUN issue-73 40 31 in in ADP issue-73 40 32 ukraine ukraine NOUN issue-73 40 33 , , PUNCT issue-73 40 34 but but CCONJ issue-73 40 35 the the DET issue-73 40 36 unacceptable unacceptable ADJ issue-73 40 37 performance performance NOUN issue-73 40 38 of of ADP issue-73 40 39 corruption corruption NOUN issue-73 40 40 , , PUNCT issue-73 40 41 protection protection NOUN issue-73 40 42 of of ADP issue-73 40 43 property property NOUN issue-73 40 44 rights right NOUN issue-73 40 45 , , PUNCT issue-73 40 46 for for ADP issue-73 40 47 us we PRON issue-73 40 48 wo will AUX issue-73 40 49 n’t not PART issue-73 40 50 be be AUX issue-73 40 51 achievable achievable ADJ issue-73 40 52 international international ADJ issue-73 40 53 cooperation cooperation NOUN issue-73 40 54 . . PUNCT issue-73 41 1 in in ADP issue-73 41 2 order order NOUN issue-73 41 3 to to PART issue-73 41 4 organize organize VERB issue-73 41 5 international international ADJ issue-73 41 6 business business NOUN issue-73 41 7 and and CCONJ issue-73 41 8 the the DET issue-73 41 9 transformation transformation NOUN issue-73 41 10 of of ADP issue-73 41 11 ukraine ukraine NOUN issue-73 41 12 into into ADP issue-73 41 13 the the DET issue-73 41 14 center center NOUN issue-73 41 15 of of ADP issue-73 41 16 european european ADJ issue-73 41 17 trade trade PROPN issue-73 41 18 is be AUX issue-73 41 19 essential essential ADJ issue-73 41 20 ensuring ensure VERB issue-73 41 21 the the DET issue-73 41 22 effective effective ADJ issue-73 41 23 functioning functioning NOUN issue-73 41 24 of of ADP issue-73 41 25 government government NOUN issue-73 41 26 auditing auditing NOUN issue-73 41 27 system system NOUN issue-73 41 28 . . PUNCT issue-73 42 1 primarily primarily ADV issue-73 42 2 , , PUNCT issue-73 42 3 it it PRON issue-73 42 4 is be AUX issue-73 42 5 necessary necessary ADJ issue-73 42 6 to to PART issue-73 42 7 analyze analyze VERB issue-73 42 8 violations violation NOUN issue-73 42 9 found find VERB issue-73 42 10 in in ADP issue-73 42 11 previous previous ADJ issue-73 42 12 periods period NOUN issue-73 42 13 and and CCONJ issue-73 42 14 implement implement VERB issue-73 42 15 all all DET issue-73 42 16 necessary necessary ADJ issue-73 42 17 measures measure NOUN issue-73 42 18 to to PART issue-73 42 19 prevent prevent VERB issue-73 42 20 them they PRON issue-73 42 21 in in ADP issue-73 42 22 the the DET issue-73 42 23 future future NOUN issue-73 42 24 . . PUNCT issue-73 43 1 second second ADV issue-73 43 2 , , PUNCT issue-73 43 3 there there PRON issue-73 43 4 is be VERB issue-73 43 5 a a DET issue-73 43 6 need need NOUN issue-73 43 7 to to PART issue-73 43 8 improve improve VERB issue-73 43 9 public public ADJ issue-73 43 10 audit audit NOUN issue-73 43 11 methodology methodology NOUN issue-73 43 12 that that PRON issue-73 43 13 will will AUX issue-73 43 14 identify identify VERB issue-73 43 15 currently currently ADV issue-73 43 16 unknown unknown ADJ issue-73 43 17 financial financial ADJ issue-73 43 18 fraud fraud NOUN issue-73 43 19 schemes scheme NOUN issue-73 43 20 . . PUNCT issue-73 44 1 considering consider VERB issue-73 44 2 results result NOUN issue-73 44 3 of of ADP issue-73 44 4 the the DET issue-73 44 5 international international ADJ issue-73 44 6 assessments assessment NOUN issue-73 44 7 , , PUNCT issue-73 44 8 audit audit NOUN issue-73 44 9 of of ADP issue-73 44 10 public public ADJ issue-73 44 11 finances finance NOUN issue-73 44 12 , , PUNCT issue-73 44 13 in in ADP issue-73 44 14 particular particular ADJ issue-73 44 15 revenues revenue NOUN issue-73 44 16 and and CCONJ issue-73 44 17 expenditures expenditure NOUN issue-73 44 18 of of ADP issue-73 44 19 the the DET issue-73 44 20 state state NOUN issue-73 44 21 budget budget NOUN issue-73 44 22 , , PUNCT issue-73 44 23 is be AUX issue-73 44 24 particularly particularly ADV issue-73 44 25 necessary necessary ADJ issue-73 44 26 to to PART issue-73 44 27 improve improve VERB issue-73 44 28 efficiency efficiency NOUN issue-73 44 29 of of ADP issue-73 44 30 public public ADJ issue-73 44 31 finances finance NOUN issue-73 44 32 management management NOUN issue-73 44 33 , , PUNCT issue-73 44 34 reducing reduce VERB issue-73 44 35 the the DET issue-73 44 36 shadow shadow NOUN issue-73 44 37 economy economy NOUN issue-73 44 38 and and CCONJ issue-73 44 39 improve improve VERB issue-73 44 40 the the DET issue-73 44 41 well well ADV issue-73 44 42 - - PUNCT issue-73 44 43 being being NOUN issue-73 44 44 of of ADP issue-73 44 45 society society NOUN issue-73 44 46 . . PUNCT issue-73 45 1 in in ADP issue-73 45 2 our our PRON issue-73 45 3 opinion opinion NOUN issue-73 45 4 , , PUNCT issue-73 45 5 the the DET issue-73 45 6 most most ADV issue-73 45 7 important important ADJ issue-73 45 8 consequence consequence NOUN issue-73 45 9 of of ADP issue-73 45 10 the the DET issue-73 45 11 formed form VERB issue-73 45 12 modern modern ADJ issue-73 45 13 state state NOUN issue-73 45 14 of of ADP issue-73 45 15 the the DET issue-73 45 16 system system NOUN issue-73 45 17 of of ADP issue-73 45 18 financial financial ADJ issue-73 45 19 audit audit NOUN issue-73 45 20 in in ADP issue-73 45 21 ukraine ukraine PROPN issue-73 45 22 is be AUX issue-73 45 23 features feature NOUN issue-73 45 24 of of ADP issue-73 45 25 the the DET issue-73 45 26 transition transition NOUN issue-73 45 27 process process NOUN issue-73 45 28 to to PART issue-73 45 29 market market NOUN issue-73 45 30 relations relation NOUN issue-73 45 31 with with ADP issue-73 45 32 the the DET issue-73 45 33 proclamation proclamation NOUN issue-73 45 34 of of ADP issue-73 45 35 independence independence NOUN issue-73 45 36 . . PUNCT issue-73 46 1 it it PRON issue-73 46 2 should should AUX issue-73 46 3 be be AUX issue-73 46 4 noted note VERB issue-73 46 5 that that SCONJ issue-73 46 6 had have VERB issue-73 46 7 the the DET issue-73 46 8 need need NOUN issue-73 46 9 to to PART issue-73 46 10 maintain maintain VERB issue-73 46 11 a a DET issue-73 46 12 certain certain ADJ issue-73 46 13 degree degree NOUN issue-73 46 14 of of ADP issue-73 46 15 state state NOUN issue-73 46 16 intervention intervention NOUN issue-73 46 17 in in ADP issue-73 46 18 the the DET issue-73 46 19 economy economy NOUN issue-73 46 20 because because SCONJ issue-73 46 21 : : PUNCT issue-73 46 22 « « PUNCT issue-73 46 23 the the DET issue-73 46 24 market market NOUN issue-73 46 25 and and CCONJ issue-73 46 26 the the DET issue-73 46 27 market market NOUN issue-73 46 28 economy economy NOUN issue-73 46 29 does do AUX issue-73 46 30 not not PART issue-73 46 31 guarantee guarantee VERB issue-73 46 32 a a DET issue-73 46 33 balance balance NOUN issue-73 46 34 of of ADP issue-73 46 35 economic economic ADJ issue-73 46 36 , , PUNCT issue-73 46 37 political political ADJ issue-73 46 38 and and CCONJ issue-73 46 39 social social ADJ issue-73 46 40 development development NOUN issue-73 46 41 . . PUNCT issue-73 47 1 first first ADV issue-73 47 2 , , PUNCT issue-73 47 3 the the DET issue-73 47 4 fundamental fundamental ADJ issue-73 47 5 structural structural ADJ issue-73 47 6 changes change NOUN issue-73 47 7 in in ADP issue-73 47 8 the the DET issue-73 47 9 economy economy NOUN issue-73 47 10 , , PUNCT issue-73 47 11 solving solve VERB issue-73 47 12 a a DET issue-73 47 13 number number NOUN issue-73 47 14 of of ADP issue-73 47 15 global global ADJ issue-73 47 16 problems problem NOUN issue-73 47 17 are be AUX issue-73 47 18 possible possible ADJ issue-73 47 19 not not PART issue-73 47 20 on on ADP issue-73 47 21 the the DET issue-73 47 22 basis basis NOUN issue-73 47 23 of of ADP issue-73 47 24 market market NOUN issue-73 47 25 incentives incentive NOUN issue-73 47 26 , , PUNCT issue-73 47 27 but but CCONJ issue-73 47 28 exclusively exclusively ADV issue-73 47 29 at at ADP issue-73 47 30 the the DET issue-73 47 31 expense expense NOUN issue-73 47 32 of of ADP issue-73 47 33 public public ADJ issue-73 47 34 programming programming NOUN issue-73 47 35 . . PUNCT issue-73 48 1 second second ADJ issue-73 48 2 , , PUNCT issue-73 48 3 market market NOUN issue-73 48 4 regulation regulation NOUN issue-73 48 5 of of ADP issue-73 48 6 something something PRON issue-73 48 7 is be AUX issue-73 48 8 n’t not PART issue-73 48 9 often often ADV issue-73 48 10 perfectly perfectly ADV issue-73 48 11 . . PUNCT issue-73 49 1 in in ADP issue-73 49 2 particular particular ADJ issue-73 49 3 , , PUNCT issue-73 49 4 it it PRON issue-73 49 5 is be AUX issue-73 49 6 unable unable ADJ issue-73 49 7 to to PART issue-73 49 8 solve solve VERB issue-73 49 9 social social ADJ issue-73 49 10 problems problem NOUN issue-73 49 11 and and CCONJ issue-73 49 12 the the DET issue-73 49 13 problem problem NOUN issue-73 49 14 of of ADP issue-73 49 15 non non ADJ issue-73 49 16 - - NOUN issue-73 49 17 production production ADJ issue-73 49 18 sphere sphere NOUN issue-73 49 19 . . PUNCT issue-73 50 1 so so ADV issue-73 50 2 anywhere anywhere ADV issue-73 50 3 are be AUX issue-73 50 4 used use VERB issue-73 50 5 embedded embed VERB issue-73 50 6 controllers controller NOUN issue-73 50 7 that that PRON issue-73 50 8 adjust adjust VERB issue-73 50 9 the the DET issue-73 50 10 operation operation NOUN issue-73 50 11 of of ADP issue-73 50 12 the the DET issue-73 50 13 market market NOUN issue-73 50 14 . . PUNCT issue-73 51 1 nowhere nowhere ADV issue-73 51 2 in in ADP issue-73 51 3 the the DET issue-73 51 4 world world NOUN issue-73 51 5 there there PRON issue-73 51 6 is be VERB issue-73 51 7 a a DET issue-73 51 8 baltic baltic ADJ issue-73 51 9 journal journal NOUN issue-73 51 10 of of ADP issue-73 51 11 economic economic ADJ issue-73 51 12 studies study NOUN issue-73 51 13 7 7 NUM issue-73 51 14 vol vol NOUN issue-73 51 15 . . PROPN issue-73 52 1 2 2 NUM issue-73 52 2 , , PUNCT issue-73 52 3 no no INTJ issue-73 52 4 . . NOUN issue-73 52 5 2 2 NUM issue-73 52 6 , , PUNCT issue-73 52 7 2016 2016 NUM issue-73 52 8 market market NOUN issue-73 52 9 self self NOUN issue-73 52 10 - - PUNCT issue-73 52 11 regulation regulation NOUN issue-73 52 12 in in ADP issue-73 52 13 its its PRON issue-73 52 14 pure pure ADJ issue-73 52 15 form form NOUN issue-73 52 16 , , PUNCT issue-73 52 17 even even ADV issue-73 52 18 in in ADP issue-73 52 19 a a DET issue-73 52 20 liberalized liberalized ADJ issue-73 52 21 country country NOUN issue-73 52 22 like like ADP issue-73 52 23 the the DET issue-73 52 24 united united PROPN issue-73 52 25 states states PROPN issue-73 52 26 of of ADP issue-73 52 27 america america PROPN issue-73 52 28 . . PUNCT issue-73 53 1 however however ADV issue-73 53 2 , , PUNCT issue-73 53 3 in in ADP issue-73 53 4 this this DET issue-73 53 5 case case NOUN issue-73 53 6 it it PRON issue-73 53 7 is be AUX issue-73 53 8 important important ADJ issue-73 53 9 not not PART issue-73 53 10 to to PART issue-73 53 11 fall fall VERB issue-73 53 12 into into ADP issue-73 53 13 the the DET issue-73 53 14 other other ADJ issue-73 53 15 extreme extreme NOUN issue-73 53 16     SPACE issue-73 53 17 – – PUNCT issue-73 53 18 is be AUX issue-73 53 19 the the DET issue-73 53 20 implementation implementation NOUN issue-73 53 21 of of ADP issue-73 53 22 total total ADJ issue-73 53 23 state state NOUN issue-73 53 24 control control NOUN issue-73 53 25 . . PUNCT issue-73 54 1 so so ADV issue-73 54 2 a a DET issue-73 54 3 control control NOUN issue-73 54 4 should should AUX issue-73 54 5 be be AUX issue-73 54 6 neither neither CCONJ issue-73 54 7 insufficient insufficient ADJ issue-73 54 8 nor nor CCONJ issue-73 54 9 excessive excessive ADJ issue-73 54 10 » » PUNCT issue-73 54 11 ( ( PUNCT issue-73 54 12 bardash bardash NOUN issue-73 54 13 , , PUNCT issue-73 54 14 monograph monograph NOUN issue-73 54 15 , , PUNCT issue-73 54 16 2008 2008 NUM issue-73 54 17 ) ) PUNCT issue-73 54 18 . . PUNCT issue-73 55 1 the the DET issue-73 55 2 interests interest NOUN issue-73 55 3 of of ADP issue-73 55 4 the the DET issue-73 55 5 state state NOUN issue-73 55 6 in in ADP issue-73 55 7 the the DET issue-73 55 8 development development NOUN issue-73 55 9 of of ADP issue-73 55 10 public public ADJ issue-73 55 11 sector sector NOUN issue-73 55 12 audit audit NOUN issue-73 55 13 of of ADP issue-73 55 14 the the DET issue-73 55 15 national national ADJ issue-73 55 16 economy economy NOUN issue-73 55 17 should should AUX issue-73 55 18 be be AUX issue-73 55 19 correlated correlate VERB issue-73 55 20 with with ADP issue-73 55 21 the the DET issue-73 55 22 actions action NOUN issue-73 55 23 of of ADP issue-73 55 24 the the DET issue-73 55 25 government government NOUN issue-73 55 26 , , PUNCT issue-73 55 27 the the DET issue-73 55 28 parliament parliament NOUN issue-73 55 29 and and CCONJ issue-73 55 30 ensure ensure VERB issue-73 55 31 their their PRON issue-73 55 32 development development NOUN issue-73 55 33 and and CCONJ issue-73 55 34 expansion expansion NOUN issue-73 55 35 of of ADP issue-73 55 36 the the DET issue-73 55 37 institutional institutional ADJ issue-73 55 38 environment environment NOUN issue-73 55 39 with with ADP issue-73 55 40 the the DET issue-73 55 41 aim aim NOUN issue-73 55 42 to to PART issue-73 55 43 be be AUX issue-73 55 44 covered cover VERB issue-73 55 45 all all DET issue-73 55 46 financial financial ADJ issue-73 55 47 resources resource NOUN issue-73 55 48 which which PRON issue-73 55 49 are be AUX issue-73 55 50 controlled control VERB issue-73 55 51 by by ADP issue-73 55 52 the the DET issue-73 55 53 state state NOUN issue-73 55 54 . . PUNCT issue-73 56 1 the the DET issue-73 56 2 organization organization NOUN issue-73 56 3 level level NOUN issue-73 56 4 of of ADP issue-73 56 5 state state NOUN issue-73 56 6 auditing auditing NOUN issue-73 56 7 system system NOUN issue-73 56 8 partly partly ADV issue-73 56 9 determines determine VERB issue-73 56 10 economic economic ADJ issue-73 56 11 development development NOUN issue-73 56 12 , , PUNCT issue-73 56 13 international international ADJ issue-73 56 14 cooperation cooperation NOUN issue-73 56 15 and and CCONJ issue-73 56 16 prosperity prosperity NOUN issue-73 56 17 of of ADP issue-73 56 18 society society NOUN issue-73 56 19 . . PUNCT issue-73 57 1 the the DET issue-73 57 2 system system NOUN issue-73 57 3 of of ADP issue-73 57 4 state state NOUN issue-73 57 5 financial financial ADJ issue-73 57 6 control control NOUN issue-73 57 7 and and CCONJ issue-73 57 8 bodies body NOUN issue-73 57 9 , , PUNCT issue-73 57 10 which which PRON issue-73 57 11 are be AUX issue-73 57 12 carried carry VERB issue-73 57 13 out out ADP issue-73 57 14 by by ADP issue-73 57 15 it it PRON issue-73 57 16 , , PUNCT issue-73 57 17 are be AUX issue-73 57 18 looked look VERB issue-73 57 19 by by ADP issue-73 57 20 e.v e.v PROPN issue-73 57 21 . . PROPN issue-73 57 22 mnich mnich PROPN issue-73 57 23 ( ( PUNCT issue-73 57 24 2009 2009 NUM issue-73 57 25 ) ) PUNCT issue-73 57 26 , , PUNCT issue-73 57 27 y.b y.b PROPN issue-73 57 28 . . PROPN issue-73 57 29 slobodyanyk slobodyanyk PROPN issue-73 57 30 ( ( PUNCT issue-73 57 31 2014 2014 NUM issue-73 57 32 ) ) PUNCT issue-73 57 33 , , PUNCT issue-73 57 34 i.a i.a PROPN issue-73 57 35 . . PROPN issue-73 57 36 angelina angelina PROPN issue-73 57 37 ( ( PUNCT issue-73 57 38 2014 2014 NUM issue-73 57 39 ) ) PUNCT issue-73 57 40 and and CCONJ issue-73 57 41 other other ADJ issue-73 57 42 researchers researcher NOUN issue-73 57 43 , , PUNCT issue-73 57 44 but but CCONJ issue-73 57 45 due due ADP issue-73 57 46 to to ADP issue-73 57 47 the the DET issue-73 57 48 reorganization reorganization NOUN issue-73 57 49 of of ADP issue-73 57 50 certain certain ADJ issue-73 57 51 institutions institution NOUN issue-73 57 52 and and CCONJ issue-73 57 53 organizations organization NOUN issue-73 57 54 the the DET issue-73 57 55 results result NOUN issue-73 57 56 of of ADP issue-73 57 57 their their PRON issue-73 57 58 research research NOUN issue-73 57 59 partly partly ADV issue-73 57 60 lost lose VERB issue-73 57 61 its its PRON issue-73 57 62 relevance relevance NOUN issue-73 57 63 . . PUNCT issue-73 58 1 in in ADP issue-73 58 2 ukraine ukraine NOUN issue-73 58 3 , , PUNCT issue-73 58 4 the the DET issue-73 58 5 system system NOUN issue-73 58 6 of of ADP issue-73 58 7 financial financial ADJ issue-73 58 8 control control NOUN issue-73 58 9 as as ADP issue-73 58 10 a a DET issue-73 58 11 function function NOUN issue-73 58 12 of of ADP issue-73 58 13 state state NOUN issue-73 58 14 management management NOUN issue-73 58 15 is be AUX issue-73 58 16 represented represent VERB issue-73 58 17 by by ADP issue-73 58 18 the the DET issue-73 58 19 following follow VERB issue-73 58 20 bodies body NOUN issue-73 58 21 that that PRON issue-73 58 22 have have VERB issue-73 58 23 certain certain ADJ issue-73 58 24 supervisory supervisory ADJ issue-73 58 25 powers power NOUN issue-73 58 26 ( ( PUNCT issue-73 58 27 fig fig NOUN issue-73 58 28 . . PUNCT issue-73 59 1 1 1 NUM issue-73 59 2 ) ) PUNCT issue-73 59 3 . . PUNCT issue-73 60 1 the the DET issue-73 60 2 main main ADJ issue-73 60 3 specially specially ADV issue-73 60 4 authorized authorize VERB issue-73 60 5 bodies body NOUN issue-73 60 6 in in ADP issue-73 60 7 public public ADJ issue-73 60 8 administration administration NOUN issue-73 60 9 , , PUNCT issue-73 60 10 which which PRON issue-73 60 11 are be AUX issue-73 60 12 empowered empower VERB issue-73 60 13 to to PART issue-73 60 14 conduct conduct VERB issue-73 60 15 state state NOUN issue-73 60 16 financial financial ADJ issue-73 60 17 audit audit NOUN issue-73 60 18 is be AUX issue-73 60 19 the the DET issue-73 60 20 state state NOUN issue-73 60 21 audit audit NOUN issue-73 60 22 service service NOUN issue-73 60 23 of of ADP issue-73 60 24 ukraine ukraine NOUN issue-73 60 25 and and CCONJ issue-73 60 26 the the DET issue-73 60 27 accounting accounting PROPN issue-73 60 28 chamber chamber PROPN issue-73 60 29 of of ADP issue-73 60 30 ukraine ukraine PROPN issue-73 60 31 . . PUNCT issue-73 61 1 it it PRON issue-73 61 2 should should AUX issue-73 61 3 be be AUX issue-73 61 4 noted note VERB issue-73 61 5 that that SCONJ issue-73 61 6 the the DET issue-73 61 7 constant constant ADJ issue-73 61 8 reorganization reorganization NOUN issue-73 61 9 of of ADP issue-73 61 10 government government NOUN issue-73 61 11 financial financial ADJ issue-73 61 12 control control NOUN issue-73 61 13 is be AUX issue-73 61 14 not not PART issue-73 61 15 conducive conducive ADJ issue-73 61 16 to to PART issue-73 61 17 satisfy satisfy VERB issue-73 61 18 full full ADJ issue-73 61 19 control control NOUN issue-73 61 20 of of ADP issue-73 61 21 all all DET issue-73 61 22 state state NOUN issue-73 61 23 financial financial ADJ issue-73 61 24 resources resource NOUN issue-73 61 25 . . PUNCT issue-73 62 1 as as ADP issue-73 62 2 for for ADP issue-73 62 3 the the DET issue-73 62 4 parliamentary parliamentary ADJ issue-73 62 5 financial financial ADJ issue-73 62 6 audit audit NOUN issue-73 62 7 , , PUNCT issue-73 62 8 the the DET issue-73 62 9 feature feature NOUN issue-73 62 10 of of ADP issue-73 62 11 carrying carry VERB issue-73 62 12 out out ADP issue-73 62 13 is be AUX issue-73 62 14 the the DET issue-73 62 15 control control NOUN issue-73 62 16 of of ADP issue-73 62 17 money money NOUN issue-73 62 18 resources resource NOUN issue-73 62 19 in in ADP issue-73 62 20 established establish VERB issue-73 62 21 list list NOUN issue-73 62 22 of of ADP issue-73 62 23 enterprises enterprise NOUN issue-73 62 24 , , PUNCT issue-73 62 25 institutions institution NOUN issue-73 62 26 and and CCONJ issue-73 62 27 organizations organization NOUN issue-73 62 28 who who PRON issue-73 62 29 are be AUX issue-73 62 30 administrators administrator NOUN issue-73 62 31 or or CCONJ issue-73 62 32 recipients recipient NOUN issue-73 62 33 of of ADP issue-73 62 34 budget budget NOUN issue-73 62 35 funds fund NOUN issue-73 62 36 . . PUNCT issue-73 63 1 moreover moreover ADV issue-73 63 2 , , PUNCT issue-73 63 3 quite quite ADV issue-73 63 4 often often ADV issue-73 63 5 the the DET issue-73 63 6 activity activity NOUN issue-73 63 7 of of ADP issue-73 63 8 the the DET issue-73 63 9 same same ADJ issue-73 63 10 entities entity NOUN issue-73 63 11 is be AUX issue-73 63 12 becoming become VERB issue-73 63 13 an an DET issue-73 63 14 object object NOUN issue-73 63 15 for for ADP issue-73 63 16 simultaneously simultaneously ADV issue-73 63 17 monitoring monitoring NOUN issue-73 63 18 by by ADP issue-73 63 19 governmental governmental ADJ issue-73 63 20 and and CCONJ issue-73 63 21 parliamentary parliamentary ADJ issue-73 63 22 bodies body NOUN issue-73 63 23 of of ADP issue-73 63 24 financial financial ADJ issue-73 63 25 control control NOUN issue-73 63 26 . . PUNCT issue-73 64 1 the the DET issue-73 64 2 most most ADV issue-73 64 3 interesting interesting ADJ issue-73 64 4 is be AUX issue-73 64 5 that that SCONJ issue-73 64 6 the the DET issue-73 64 7 content content NOUN issue-73 64 8 types type NOUN issue-73 64 9 of of ADP issue-73 64 10 financial financial ADJ issue-73 64 11 control control NOUN issue-73 64 12 governmental governmental ADJ issue-73 64 13 _ _ PUNCT issue-73 65 1 _ _ PUNCT issue-73 66 1 _ _ PUNCT issue-73 67 1 _ _ PUNCT issue-73 68 1 _ _ PUNCT issue-73 69 1 _ _ PUNCT issue-73 70 1 _ _ PUNCT issue-73 71 1 _ _ PUNCT issue-73 72 1 _ _ PUNCT issue-73 73 1 _ _ PUNCT issue-73 74 1 _ _ PUNCT issue-73 75 1 _ _ PUNCT issue-73 76 1 _ _ PUNCT issue-73 77 1 _ _ PUNCT issue-73 78 1 _ _ PUNCT issue-73 79 1 _ _ PUNCT issue-73 80 1 _ _ PUNCT issue-73 81 1 _ _ PUNCT issue-73 82 1 _ _ PUNCT issue-73 83 1 _ _ PUNCT issue-73 84 1 _ _ PUNCT issue-73 85 1 _ _ PUNCT issue-73 86 1 _ _ PUNCT issue-73 87 1 _ _ PUNCT issue-73 88 1 _ _ PUNCT issue-73 89 1 _ _ PUNCT issue-73 89 2 cabinet cabinet NOUN issue-73 89 3 of of ADP issue-73 89 4 ministers minister NOUN issue-73 89 5 of of ADP issue-73 89 6 ukraine ukraine PROPN issue-73 89 7 parliamentary parliamentary NOUN issue-73 89 8 _ _ PUNCT issue-73 90 1 _ _ PUNCT issue-73 91 1 _ _ PUNCT issue-73 92 1 _ _ PUNCT issue-73 93 1 _ _ PUNCT issue-73 94 1 _ _ PUNCT issue-73 95 1 _ _ PUNCT issue-73 96 1 _ _ PUNCT issue-73 97 1 _ _ PUNCT issue-73 98 1 _ _ PUNCT issue-73 99 1 _ _ PUNCT issue-73 100 1 _ _ PUNCT issue-73 101 1 _ _ PUNCT issue-73 102 1 _ _ PUNCT issue-73 103 1 _ _ PUNCT issue-73 104 1 _ _ PUNCT issue-73 105 1 _ _ PUNCT issue-73 106 1 _ _ PUNCT issue-73 107 1 _ _ PUNCT issue-73 108 1 _ _ PUNCT issue-73 109 1 _ _ PUNCT issue-73 110 1 _ _ PUNCT issue-73 111 1 _ _ PUNCT issue-73 112 1 _ _ PUNCT issue-73 113 1 _ _ PUNCT issue-73 113 2 _ _ PUNCT issue-73 114 1 supreme supreme PROPN issue-73 114 2 council council PROPN issue-73 114 3 of of ADP issue-73 114 4 ukraine ukraine PROPN issue-73 114 5 presidential presidential ADJ issue-73 114 6 _ _ PUNCT issue-73 115 1 _ _ PUNCT issue-73 116 1 _ _ PUNCT issue-73 117 1 _ _ PUNCT issue-73 118 1 _ _ PUNCT issue-73 119 1 _ _ PUNCT issue-73 120 1 _ _ PUNCT issue-73 121 1 _ _ PUNCT issue-73 122 1 _ _ PUNCT issue-73 123 1 _ _ PUNCT issue-73 124 1 _ _ PUNCT issue-73 125 1 _ _ PUNCT issue-73 126 1 _ _ PUNCT issue-73 127 1 _ _ PUNCT issue-73 128 1 _ _ PUNCT issue-73 129 1 _ _ PUNCT issue-73 130 1 _ _ PUNCT issue-73 131 1 _ _ PUNCT issue-73 132 1 _ _ PUNCT issue-73 133 1 _ _ PUNCT issue-73 134 1 _ _ PUNCT issue-73 135 1 president president NOUN issue-73 135 2 of of ADP issue-73 135 3 ukraine ukraine PROPN issue-73 135 4 presidential presidential ADJ issue-73 135 5 administration administration NOUN issue-73 135 6 national national ADJ issue-73 135 7 security security PROPN issue-73 135 8 and and CCONJ issue-73 135 9 defense defense PROPN issue-73 135 10 council council PROPN issue-73 135 11 of of ADP issue-73 135 12 ukraine ukraine PROPN issue-73 135 13 committees committees PROPN issue-73 135 14 supreme supreme PROPN issue-73 135 15 council council PROPN issue-73 135 16 of of ADP issue-73 135 17 ukraine ukraine PROPN issue-73 135 18 accounting accounting PROPN issue-73 135 19 chamber chamber PROPN issue-73 135 20 of of ADP issue-73 135 21 ukraine ukraine PROPN issue-73 135 22 ministry ministry PROPN issue-73 135 23 of of ADP issue-73 135 24 finance finance PROPN issue-73 135 25 of of ADP issue-73 135 26 ukraine ukraine PROPN issue-73 135 27 state state NOUN issue-73 135 28 border border NOUN issue-73 135 29 service service NOUN issue-73 135 30 of of ADP issue-73 135 31 ukraine ukraine ADJ issue-73 135 32 state state NOUN issue-73 135 33 fiscal fiscal ADJ issue-73 135 34 service service NOUN issue-73 135 35 of of ADP issue-73 135 36 ukraine ukraine ADJ issue-73 135 37 state state NOUN issue-73 135 38 audit audit NOUN issue-73 135 39 service service NOUN issue-73 135 40 of of ADP issue-73 135 41 ukraine ukraine PROPN issue-73 135 42 state state PROPN issue-73 135 43 treasury treasury PROPN issue-73 135 44 service service NOUN issue-73 135 45 of of ADP issue-73 135 46 ukraine ukraine PROPN issue-73 135 47 national national PROPN issue-73 135 48 bank bank PROPN issue-73 135 49 of of ADP issue-73 135 50 ukraine ukraine PROPN issue-73 135 51 state state PROPN issue-73 135 52 property property NOUN issue-73 135 53 fund fund NOUN issue-73 135 54 of of ADP issue-73 135 55 ukraine ukraine PROPN issue-73 135 56 antimonopoly antimonopoly PROPN issue-73 135 57 committee committee PROPN issue-73 135 58 of of ADP issue-73 135 59 ukraine ukraine PROPN issue-73 135 60 national national PROPN issue-73 135 61 commission commission PROPN issue-73 135 62 on on ADP issue-73 135 63 securities security NOUN issue-73 135 64 and and CCONJ issue-73 135 65 stock stock NOUN issue-73 135 66 market market PROPN issue-73 135 67 national national PROPN issue-73 135 68 commission commission PROPN issue-73 135 69 for for ADP issue-73 135 70 state state NOUN issue-73 135 71 regulation regulation NOUN issue-73 135 72 of of ADP issue-73 135 73 financial financial ADJ issue-73 135 74 services service NOUN issue-73 135 75 markets market VERB issue-73 135 76 other other ADJ issue-73 135 77 ministries ministry NOUN issue-73 135 78 and and CCONJ issue-73 135 79 departments department NOUN issue-73 135 80 of of ADP issue-73 135 81 the the DET issue-73 135 82 cabinet cabinet PROPN issue-73 135 83 of of ADP issue-73 135 84 ukraine ukraine PROPN issue-73 135 85 functions function NOUN issue-73 135 86 of of ADP issue-73 135 87 public public ADJ issue-73 135 88 administration administration NOUN issue-73 135 89 forecasting forecasting NOUN issue-73 135 90 and and CCONJ issue-73 135 91 planning planning NOUN issue-73 135 92 organization organization NOUN issue-73 135 93 , , PUNCT issue-73 135 94 coordination coordination NOUN issue-73 135 95 and and CCONJ issue-73 135 96 regulation regulation NOUN issue-73 135 97 accounting accounting NOUN issue-73 135 98 and and CCONJ issue-73 135 99 control control PROPN issue-73 135 100 subsidiary subsidiary NOUN issue-73 135 101 additional additional ADJ issue-73 135 102 general general ADJ issue-73 135 103 fig fig NOUN issue-73 135 104 . . PUNCT issue-73 136 1 1 1 X issue-73 136 2 . . NUM issue-73 136 3 types type NOUN issue-73 136 4 of of ADP issue-73 136 5 financial financial ADJ issue-73 136 6 control control NOUN issue-73 136 7 as as ADP issue-73 136 8 the the DET issue-73 136 9 functions function NOUN issue-73 136 10 of of ADP issue-73 136 11 state state NOUN issue-73 136 12 management management NOUN issue-73 136 13 and and CCONJ issue-73 136 14 authorities authority NOUN issue-73 136 15 that that PRON issue-73 136 16 implement implement VERB issue-73 136 17 them they PRON issue-73 136 18 source source NOUN issue-73 136 19 : : PUNCT issue-73 136 20 developed develop VERB issue-73 136 21 by by ADP issue-73 136 22 the the DET issue-73 136 23 authors author NOUN issue-73 136 24 baltic baltic PROPN issue-73 136 25 journal journal PROPN issue-73 136 26 of of ADP issue-73 136 27 economic economic ADJ issue-73 136 28 studies study NOUN issue-73 136 29 8 8 NUM issue-73 136 30 vol vol NOUN issue-73 136 31 . . PROPN issue-73 137 1 2 2 NUM issue-73 137 2 , , PUNCT issue-73 137 3 no no INTJ issue-73 137 4 . . NOUN issue-73 137 5 2 2 NUM issue-73 137 6 , , PUNCT issue-73 137 7 2016 2016 NUM issue-73 137 8 of of ADP issue-73 137 9 the the DET issue-73 137 10 audit audit NOUN issue-73 137 11 procedures procedure NOUN issue-73 137 12 do do AUX issue-73 137 13 not not PART issue-73 137 14 differ differ VERB issue-73 137 15 significantly significantly ADV issue-73 137 16 , , PUNCT issue-73 137 17 but but CCONJ issue-73 137 18 the the DET issue-73 137 19 results result NOUN issue-73 137 20 of of ADP issue-73 137 21 them they PRON issue-73 137 22 are be AUX issue-73 137 23 different different ADJ issue-73 137 24 . . PUNCT issue-73 138 1 thus thus ADV issue-73 138 2 , , PUNCT issue-73 138 3 the the DET issue-73 138 4 state state NOUN issue-73 138 5 of of ADP issue-73 138 6 public public ADJ issue-73 138 7 administration administration NOUN issue-73 138 8 in in ADP issue-73 138 9 ukraine ukraine PROPN issue-73 138 10 is be AUX issue-73 138 11 in in ADP issue-73 138 12 poor poor ADJ issue-73 138 13 condition condition NOUN issue-73 138 14 , , PUNCT issue-73 138 15 due due ADP issue-73 138 16 to to ADP issue-73 138 17 macroeconomic macroeconomic ADJ issue-73 138 18 instability instability NOUN issue-73 138 19 , , PUNCT issue-73 138 20 which which PRON issue-73 138 21 is be AUX issue-73 138 22 largely largely ADV issue-73 138 23 caused cause VERB issue-73 138 24 by by ADP issue-73 138 25 external external ADJ issue-73 138 26 interstate interstate ADJ issue-73 138 27 relations relation NOUN issue-73 138 28 that that PRON issue-73 138 29 have have AUX issue-73 138 30 developed develop VERB issue-73 138 31 in in ADP issue-73 138 32 recent recent ADJ issue-73 138 33 years year NOUN issue-73 138 34 . . PUNCT issue-73 139 1 it it PRON issue-73 139 2 should should AUX issue-73 139 3 be be AUX issue-73 139 4 noted note VERB issue-73 139 5 that that SCONJ issue-73 139 6 along along ADP issue-73 139 7 with with ADP issue-73 139 8 the the DET issue-73 139 9 impact impact NOUN issue-73 139 10 of of ADP issue-73 139 11 external external ADJ issue-73 139 12 factors factor NOUN issue-73 139 13 there there PRON issue-73 139 14 are be VERB issue-73 139 15 internal internal ADJ issue-73 139 16 , , PUNCT issue-73 139 17 that that PRON issue-73 139 18 have have VERB issue-73 139 19 ambiguous ambiguous ADJ issue-73 139 20 nature nature NOUN issue-73 139 21 and and CCONJ issue-73 139 22 cause cause VERB issue-73 139 23 personnel personnel NOUN issue-73 139 24 changes change NOUN issue-73 139 25 in in ADP issue-73 139 26 the the DET issue-73 139 27 system system NOUN issue-73 139 28 of of ADP issue-73 139 29 governance governance NOUN issue-73 139 30 that that SCONJ issue-73 139 31 according accord VERB issue-73 139 32 affect affect NOUN issue-73 139 33 on on ADP issue-73 139 34 the the DET issue-73 139 35 strategy strategy NOUN issue-73 139 36 of of ADP issue-73 139 37 socio socio NOUN issue-73 139 38 - - PUNCT issue-73 139 39 economic economic ADJ issue-73 139 40 development development NOUN issue-73 139 41 of of ADP issue-73 139 42 ukraine ukraine NOUN issue-73 139 43 . . PUNCT issue-73 140 1 in in ADP issue-73 140 2 order order NOUN issue-73 140 3 to to PART issue-73 140 4 minimize minimize VERB issue-73 140 5 the the DET issue-73 140 6 impact impact NOUN issue-73 140 7 of of ADP issue-73 140 8 internal internal ADJ issue-73 140 9 factors factor NOUN issue-73 140 10 need need VERB issue-73 140 11 to to PART issue-73 140 12 increase increase VERB issue-73 140 13 the the DET issue-73 140 14 quantity quantity NOUN issue-73 140 15 and and CCONJ issue-73 140 16 improve improve VERB issue-73 140 17 the the DET issue-73 140 18 quality quality NOUN issue-73 140 19 of of ADP issue-73 140 20 control control NOUN issue-73 140 21 measures measure NOUN issue-73 140 22 , , PUNCT issue-73 140 23 which which PRON issue-73 140 24 are be AUX issue-73 140 25 an an DET issue-73 140 26 integral integral ADJ issue-73 140 27 part part NOUN issue-73 140 28 of of ADP issue-73 140 29 public public ADJ issue-73 140 30 administration administration NOUN issue-73 140 31 . . PUNCT issue-73 141 1 moreover moreover ADV issue-73 141 2 , , PUNCT issue-73 141 3 there there PRON issue-73 141 4 should should AUX issue-73 141 5 make make VERB issue-73 141 6 distinction distinction NOUN issue-73 141 7 authorities authority NOUN issue-73 141 8 of of ADP issue-73 141 9 monitoring monitoring NOUN issue-73 141 10 between between ADP issue-73 141 11 branches branch NOUN issue-73 141 12 of of ADP issue-73 141 13 power power NOUN issue-73 141 14 , , PUNCT issue-73 141 15 which which PRON issue-73 141 16 in in ADP issue-73 141 17 turn turn NOUN issue-73 141 18 will will AUX issue-73 141 19 improve improve VERB issue-73 141 20 the the DET issue-73 141 21 performance performance NOUN issue-73 141 22 of of ADP issue-73 141 23 audit audit NOUN issue-73 141 24 procedures procedure NOUN issue-73 141 25 by by ADP issue-73 141 26 the the DET issue-73 141 27 resources resource NOUN issue-73 141 28 growth growth NOUN issue-73 141 29 , , PUNCT issue-73 141 30 which which PRON issue-73 141 31 are be AUX issue-73 141 32 checked check VERB issue-73 141 33 . . PUNCT issue-73 142 1 3 3 X issue-73 142 2 . . X issue-73 142 3 objects object NOUN issue-73 142 4 of of ADP issue-73 142 5 state state NOUN issue-73 142 6 financial financial ADJ issue-73 142 7 audit audit NOUN issue-73 142 8 in in ADP issue-73 142 9 the the DET issue-73 142 10 development development NOUN issue-73 142 11 process process NOUN issue-73 142 12 of of ADP issue-73 142 13 the the DET issue-73 142 14 states state NOUN issue-73 142 15 ’ ' PUNCT issue-73 142 16 economies economy NOUN issue-73 142 17 , , PUNCT issue-73 142 18 transition transition NOUN issue-73 142 19 to to ADP issue-73 142 20 market market NOUN issue-73 142 21 relations relation NOUN issue-73 142 22 and and CCONJ issue-73 142 23 the the DET issue-73 142 24 weakening weaken VERB issue-73 142 25 role role NOUN issue-73 142 26 of of ADP issue-73 142 27 the the DET issue-73 142 28 state state NOUN issue-73 142 29 in in ADP issue-73 142 30 social social ADJ issue-73 142 31 relations relation NOUN issue-73 142 32 , , PUNCT issue-73 142 33 there there PRON issue-73 142 34 appears appear VERB issue-73 142 35 a a DET issue-73 142 36 necessary necessary ADJ issue-73 142 37 to to ADP issue-73 142 38 state state NOUN issue-73 142 39 regulation regulation NOUN issue-73 142 40 of of ADP issue-73 142 41 certain certain ADJ issue-73 142 42 sectors sector NOUN issue-73 142 43 of of ADP issue-73 142 44 the the DET issue-73 142 45 economy economy NOUN issue-73 142 46 that that PRON issue-73 142 47 do do AUX issue-73 142 48 not not PART issue-73 142 49 have have VERB issue-73 142 50 a a DET issue-73 142 51 supportive supportive ADJ issue-73 142 52 environmental environmental NOUN issue-73 142 53 for for ADP issue-73 142 54 self self NOUN issue-73 142 55 - - PUNCT issue-73 142 56 sufficiency sufficiency NOUN issue-73 142 57 . . PUNCT issue-73 143 1 lack lack NOUN issue-73 143 2 of of ADP issue-73 143 3 support support NOUN issue-73 143 4 of of ADP issue-73 143 5 periodically periodically ADV issue-73 143 6 unprofitable unprofitable ADJ issue-73 143 7 sectors sector NOUN issue-73 143 8 of of ADP issue-73 143 9 the the DET issue-73 143 10 economy economy NOUN issue-73 143 11 leads lead VERB issue-73 143 12 to to ADP issue-73 143 13 the the DET issue-73 143 14 « « PUNCT issue-73 143 15 sectoral sectoral ADJ issue-73 143 16 unemployment unemployment NOUN issue-73 143 17 » » NOUN issue-73 143 18 , , PUNCT issue-73 143 19 the the DET issue-73 143 20 reduction reduction NOUN issue-73 143 21 in in ADP issue-73 143 22 amount amount NOUN issue-73 143 23 of of ADP issue-73 143 24 consumption consumption NOUN issue-73 143 25 and and CCONJ issue-73 143 26 the the DET issue-73 143 27 deepening deepen VERB issue-73 143 28 financial financial ADJ issue-73 143 29 crisis crisis NOUN issue-73 143 30 in in ADP issue-73 143 31 some some DET issue-73 143 32 countries country NOUN issue-73 143 33 . . PUNCT issue-73 144 1 public public ADJ issue-73 144 2 administration administration NOUN issue-73 144 3 should should AUX issue-73 144 4 be be AUX issue-73 144 5 planned plan VERB issue-73 144 6 ; ; PUNCT issue-73 144 7 in in ADP issue-73 144 8 particular particular ADJ issue-73 144 9 this this PRON issue-73 144 10 is be AUX issue-73 144 11 demanded demand VERB issue-73 144 12 success success NOUN issue-73 144 13 stories story NOUN issue-73 144 14 of of ADP issue-73 144 15 the the DET issue-73 144 16 most most ADV issue-73 144 17 successful successful ADJ issue-73 144 18 countries country NOUN issue-73 144 19 in in ADP issue-73 144 20 a a DET issue-73 144 21 world world NOUN issue-73 144 22 . . PUNCT issue-73 145 1 the the DET issue-73 145 2 transition transition NOUN issue-73 145 3 to to ADP issue-73 145 4 program program NOUN issue-73 145 5 - - PUNCT issue-73 145 6 oriented orient VERB issue-73 145 7 method method NOUN issue-73 145 8 of of ADP issue-73 145 9 social social ADJ issue-73 145 10 management management NOUN issue-73 145 11 involves involve VERB issue-73 145 12 a a DET issue-73 145 13 long long ADJ issue-73 145 14 - - PUNCT issue-73 145 15 term term NOUN issue-73 145 16 cooperation cooperation NOUN issue-73 145 17 of of ADP issue-73 145 18 public public ADJ issue-73 145 19 authorities authority NOUN issue-73 145 20 with with ADP issue-73 145 21 economic economic ADJ issue-73 145 22 subjects subject NOUN issue-73 145 23 which which PRON issue-73 145 24 are be AUX issue-73 145 25 regarded regard VERB issue-73 145 26 to to ADP issue-73 145 27 the the DET issue-73 145 28 expenditure expenditure NOUN issue-73 145 29 of of ADP issue-73 145 30 financial financial ADJ issue-73 145 31 funds fund NOUN issue-73 145 32 . . PUNCT issue-73 146 1 rightness rightness NOUN issue-73 146 2 , , PUNCT issue-73 146 3 legality legality NOUN issue-73 146 4 and and CCONJ issue-73 146 5 efficiency efficiency NOUN issue-73 146 6     SPACE issue-73 146 7 – – PUNCT issue-73 146 8 the the DET issue-73 146 9 basic basic ADJ issue-73 146 10 principles principle NOUN issue-73 146 11 that that PRON issue-73 146 12 ensure ensure VERB issue-73 146 13 the the DET issue-73 146 14 success success NOUN issue-73 146 15 of of ADP issue-73 146 16 relationships relationship NOUN issue-73 146 17 that that PRON issue-73 146 18 arise arise VERB issue-73 146 19 between between ADP issue-73 146 20 administrators administrator NOUN issue-73 146 21 and and CCONJ issue-73 146 22 recipients recipient NOUN issue-73 146 23 of of ADP issue-73 146 24 budgetary budgetary ADJ issue-73 146 25 funds fund NOUN issue-73 146 26 . . PUNCT issue-73 147 1 audit audit NOUN issue-73 147 2 of of ADP issue-73 147 3 state state NOUN issue-73 147 4 finances finance NOUN issue-73 147 5 as as ADP issue-73 147 6 a a DET issue-73 147 7 special special ADJ issue-73 147 8 kind kind NOUN issue-73 147 9 of of ADP issue-73 147 10 state state NOUN issue-73 147 11 financial financial ADJ issue-73 147 12 control control NOUN issue-73 147 13 is be AUX issue-73 147 14 called call VERB issue-73 147 15 to to PART issue-73 147 16 ensure ensure VERB issue-73 147 17 compliance compliance NOUN issue-73 147 18 with with ADP issue-73 147 19 the the DET issue-73 147 20 above above ADJ issue-73 147 21 principles principle NOUN issue-73 147 22 by by ADP issue-73 147 23 conducting conduct VERB issue-73 147 24 audit audit NOUN issue-73 147 25 activities activity NOUN issue-73 147 26 . . PUNCT issue-73 148 1 particularly particularly ADV issue-73 148 2 controversial controversial ADJ issue-73 148 3 and and CCONJ issue-73 148 4 unresolved unresolved ADJ issue-73 148 5 issue issue NOUN issue-73 148 6 is be AUX issue-73 148 7 identification identification NOUN issue-73 148 8 objects object NOUN issue-73 148 9 of of ADP issue-73 148 10 the the DET issue-73 148 11 state state NOUN issue-73 148 12 financial financial ADJ issue-73 148 13 audit audit NOUN issue-73 148 14 . . PUNCT issue-73 149 1 without without ADP issue-73 149 2 establishing establish VERB issue-73 149 3 clear clear ADJ issue-73 149 4 list list NOUN issue-73 149 5 of of ADP issue-73 149 6 objects object NOUN issue-73 149 7 of of ADP issue-73 149 8 state state NOUN issue-73 149 9 audit audit NOUN issue-73 149 10 causes cause VERB issue-73 149 11 the the DET issue-73 149 12 detection detection NOUN issue-73 149 13 impossibility impossibility NOUN issue-73 149 14 a a DET issue-73 149 15 part part NOUN issue-73 149 16 of of ADP issue-73 149 17 the the DET issue-73 149 18 cash cash NOUN issue-73 149 19 flows flow NOUN issue-73 149 20 related relate VERB issue-73 149 21 to to ADP issue-73 149 22 governance governance NOUN issue-73 149 23 . . PUNCT issue-73 150 1 moreover moreover ADV issue-73 150 2 , , PUNCT issue-73 150 3 the the DET issue-73 150 4 strategy strategy NOUN issue-73 150 5 chosen choose VERB issue-73 150 6 by by ADP issue-73 150 7 the the DET issue-73 150 8 state state NOUN issue-73 150 9 audit audit NOUN issue-73 150 10 service service NOUN issue-73 150 11 of of ADP issue-73 150 12 ukraine ukraine NOUN issue-73 150 13 which which PRON issue-73 150 14 lies lie VERB issue-73 150 15 to to PART issue-73 150 16 reduce reduce VERB issue-73 150 17 the the DET issue-73 150 18 list list NOUN issue-73 150 19 of of ADP issue-73 150 20 companies company NOUN issue-73 150 21 , , PUNCT issue-73 150 22 organizations organization NOUN issue-73 150 23 and and CCONJ issue-73 150 24 institutions institution NOUN issue-73 150 25 whose whose DET issue-73 150 26 activities activity NOUN issue-73 150 27 are be AUX issue-73 150 28 subject subject ADJ issue-73 150 29 to to ADP issue-73 150 30 public public ADJ issue-73 150 31 audit audit NOUN issue-73 150 32 and and CCONJ issue-73 150 33 brings bring VERB issue-73 150 34 about about ADP issue-73 150 35 a a DET issue-73 150 36 loss loss NOUN issue-73 150 37 of of ADP issue-73 150 38 control control NOUN issue-73 150 39 over over ADP issue-73 150 40 the the DET issue-73 150 41 activities activity NOUN issue-73 150 42 of of ADP issue-73 150 43 the the DET issue-73 150 44 state state NOUN issue-73 150 45 sector sector NOUN issue-73 150 46 of of ADP issue-73 150 47 the the DET issue-73 150 48 economy economy NOUN issue-73 150 49 that that PRON issue-73 150 50 threatens threaten VERB issue-73 150 51 the the DET issue-73 150 52 future future ADJ issue-73 150 53 condition condition NOUN issue-73 150 54 of of ADP issue-73 150 55 ukraine ukraine ADJ issue-73 150 56 economy economy NOUN issue-73 150 57 . . PUNCT issue-73 151 1 reducing reduce VERB issue-73 151 2 the the DET issue-73 151 3 number number NOUN issue-73 151 4 of of ADP issue-73 151 5 businesses business NOUN issue-73 151 6 , , PUNCT issue-73 151 7 organizations organization NOUN issue-73 151 8 and and CCONJ issue-73 151 9 institutions institution NOUN issue-73 151 10 that that PRON issue-73 151 11 must must AUX issue-73 151 12 be be AUX issue-73 151 13 supervised supervise VERB issue-73 151 14 by by ADP issue-73 151 15 the the DET issue-73 151 16 state state NOUN issue-73 151 17 audit audit NOUN issue-73 151 18 service service NOUN issue-73 151 19 of of ADP issue-73 151 20 ukraine ukraine PROPN issue-73 151 21 weakens weaken VERB issue-73 151 22 the the DET issue-73 151 23 state state NOUN issue-73 151 24 financial financial ADJ issue-73 151 25 control control NOUN issue-73 151 26 on on ADP issue-73 151 27 the the DET issue-73 151 28 part part NOUN issue-73 151 29 of of ADP issue-73 151 30 the the DET issue-73 151 31 cabinet cabinet NOUN issue-73 151 32 of of ADP issue-73 151 33 ministers minister NOUN issue-73 151 34 of of ADP issue-73 151 35 ukraine ukraine PROPN issue-73 151 36 . . PUNCT issue-73 152 1 on on ADP issue-73 152 2 the the DET issue-73 152 3 other other ADJ issue-73 152 4 hand hand NOUN issue-73 152 5 , , PUNCT issue-73 152 6 a a DET issue-73 152 7 reduction reduction NOUN issue-73 152 8 in in ADP issue-73 152 9 the the DET issue-73 152 10 number number NOUN issue-73 152 11 of of ADP issue-73 152 12 employees employee NOUN issue-73 152 13 of of ADP issue-73 152 14 the the DET issue-73 152 15 accounting accounting PROPN issue-73 152 16 chamber chamber PROPN issue-73 152 17 of of ADP issue-73 152 18 ukraine ukraine PROPN issue-73 152 19 what what PRON issue-73 152 20 is be AUX issue-73 152 21 a a DET issue-73 152 22 result result NOUN issue-73 152 23 of of ADP issue-73 152 24 changes change NOUN issue-73 152 25 adopted adopt VERB issue-73 152 26 in in ADP issue-73 152 27 the the DET issue-73 152 28 new new ADJ issue-73 152 29 law law NOUN issue-73 152 30 of of ADP issue-73 152 31 ukraine ukraine NOUN issue-73 152 32 « « PUNCT issue-73 152 33 about about ADP issue-73 152 34 the the DET issue-73 152 35 accounting accounting NOUN issue-73 152 36 chamber chamber PROPN issue-73 152 37 of of ADP issue-73 152 38 ukraine ukraine PROPN issue-73 152 39 » » PUNCT issue-73 152 40 ( ( PUNCT issue-73 152 41 2015 2015 NUM issue-73 152 42 ) ) PUNCT issue-73 152 43 . . PUNCT issue-73 153 1 the the DET issue-73 153 2 changes change NOUN issue-73 153 3 above above ADP issue-73 153 4 destroying destroy VERB issue-73 153 5 the the DET issue-73 153 6 system system NOUN issue-73 153 7 of of ADP issue-73 153 8 state state NOUN issue-73 153 9 financial financial ADJ issue-73 153 10 audit audit NOUN issue-73 153 11 , , PUNCT issue-73 153 12 leading lead VERB issue-73 153 13 to to ADP issue-73 153 14 financial financial ADJ issue-73 153 15 losses loss NOUN issue-73 153 16 of of ADP issue-73 153 17 state state NOUN issue-73 153 18 and and CCONJ issue-73 153 19 prevents prevent VERB issue-73 153 20 real real ADJ issue-73 153 21 understanding understanding NOUN issue-73 153 22 valid valid ADJ issue-73 153 23 and and CCONJ issue-73 153 24 existent existent ADJ issue-73 153 25 financial financial ADJ issue-73 153 26 balance balance NOUN issue-73 153 27 of of ADP issue-73 153 28 ukraine ukraine NOUN issue-73 153 29 . . PUNCT issue-73 154 1 extremely extremely ADV issue-73 154 2 important important ADJ issue-73 154 3 is be AUX issue-73 154 4 establishing establish VERB issue-73 154 5 a a DET issue-73 154 6 list list NOUN issue-73 154 7 of of ADP issue-73 154 8 objects object NOUN issue-73 154 9 which which PRON issue-73 154 10 must must AUX issue-73 154 11 be be AUX issue-73 154 12 controlled control VERB issue-73 154 13 by by ADP issue-73 154 14 the the DET issue-73 154 15 state state NOUN issue-73 154 16 that that PRON issue-73 154 17 have have VERB issue-73 154 18 a a DET issue-73 154 19 national national ADJ issue-73 154 20 interest interest NOUN issue-73 154 21 . . PUNCT issue-73 155 1 problems problem NOUN issue-73 155 2 related relate VERB issue-73 155 3 to to ADP issue-73 155 4 the the DET issue-73 155 5 scientific scientific ADJ issue-73 155 6 substantiation substantiation NOUN issue-73 155 7 object object NOUN issue-73 155 8 state state NOUN issue-73 155 9 audit audit NOUN issue-73 155 10 are be AUX issue-73 155 11 evident evident ADJ issue-73 155 12 in in ADP issue-73 155 13 the the DET issue-73 155 14 works work NOUN issue-73 155 15 of of ADP issue-73 155 16 many many ADJ issue-73 155 17 homeland homeland NOUN issue-73 155 18 scholars scholar NOUN issue-73 155 19 . . PUNCT issue-73 156 1 objects object NOUN issue-73 156 2 of of ADP issue-73 156 3 state state NOUN issue-73 156 4 audit audit NOUN issue-73 156 5 as as SCONJ issue-73 156 6 defined define VERB issue-73 156 7 in in ADP issue-73 156 8 the the DET issue-73 156 9 work work NOUN issue-73 156 10 o.y o.y PROPN issue-73 156 11 . . PUNCT issue-73 156 12     SPACE issue-73 156 13 pushkareva pushkareva PROPN issue-73 156 14 ( ( PUNCT issue-73 156 15 2009 2009 NUM issue-73 156 16 ) ) PUNCT issue-73 156 17 consist consist VERB issue-73 156 18 entities entity NOUN issue-73 156 19 of of ADP issue-73 156 20 the the DET issue-73 156 21 public public ADJ issue-73 156 22 sector sector NOUN issue-73 156 23 and and CCONJ issue-73 156 24 other other ADJ issue-73 156 25 entities entity NOUN issue-73 156 26 that that PRON issue-73 156 27 receive receive VERB issue-73 156 28 funds fund NOUN issue-73 156 29 from from ADP issue-73 156 30 the the DET issue-73 156 31 state state NOUN issue-73 156 32 and and CCONJ issue-73 156 33 local local ADJ issue-73 156 34 budgets budget NOUN issue-73 156 35 or or CCONJ issue-73 156 36 carry carry VERB issue-73 156 37 out out ADP issue-73 156 38 exploitation exploitation NOUN issue-73 156 39 of of ADP issue-73 156 40 state state NOUN issue-73 156 41 or or CCONJ issue-73 156 42 municipal municipal ADJ issue-73 156 43 property property NOUN issue-73 156 44 . . PUNCT issue-73 157 1 in in ADP issue-73 157 2 our our PRON issue-73 157 3 view view NOUN issue-73 157 4 , , PUNCT issue-73 157 5 the the DET issue-73 157 6 position position NOUN issue-73 157 7 of of ADP issue-73 157 8 o.y o.y PROPN issue-73 157 9 . . PUNCT issue-73 158 1 pushkareva pushkareva PROPN issue-73 158 2 ( ( PUNCT issue-73 158 3 2009 2009 NUM issue-73 158 4 ) ) PUNCT issue-73 158 5 does do AUX issue-73 158 6 n’t not PART issue-73 158 7 fully fully ADV issue-73 158 8 reveals reveal VERB issue-73 158 9 the the DET issue-73 158 10 components component NOUN issue-73 158 11 objects object NOUN issue-73 158 12 of of ADP issue-73 158 13 state state NOUN issue-73 158 14 audit audit NOUN issue-73 158 15 , , PUNCT issue-73 158 16 as as SCONJ issue-73 158 17 it it PRON issue-73 158 18 does do AUX issue-73 158 19 n’t not PART issue-73 158 20 contain contain VERB issue-73 158 21 information information NOUN issue-73 158 22 that that PRON issue-73 158 23 describes describe VERB issue-73 158 24 the the DET issue-73 158 25 formation formation NOUN issue-73 158 26 of of ADP issue-73 158 27 public public ADJ issue-73 158 28 funds fund NOUN issue-73 158 29 of of ADP issue-73 158 30 money money NOUN issue-73 158 31 . . PUNCT issue-73 159 1 according accord VERB issue-73 159 2 to to ADP issue-73 159 3 j.b j.b PROPN issue-73 159 4 . . PUNCT issue-73 159 5 slobodianyk slobodianyk PROPN issue-73 159 6 ( ( PUNCT issue-73 159 7 2013 2013 NUM issue-73 159 8 ) ) PUNCT issue-73 159 9 , , PUNCT issue-73 159 10 the the DET issue-73 159 11 objects object NOUN issue-73 159 12 of of ADP issue-73 159 13 state state NOUN issue-73 159 14 financial financial ADJ issue-73 159 15 audit audit NOUN issue-73 159 16 include include VERB issue-73 159 17 economic economic ADJ issue-73 159 18 activities activity NOUN issue-73 159 19 of of ADP issue-73 159 20 public public ADJ issue-73 159 21 authorities authority NOUN issue-73 159 22 and and CCONJ issue-73 159 23 other other ADJ issue-73 159 24 entities entity NOUN issue-73 159 25 related relate VERB issue-73 159 26 to to ADP issue-73 159 27 the the DET issue-73 159 28 formation formation NOUN issue-73 159 29 , , PUNCT issue-73 159 30 distribution distribution NOUN issue-73 159 31 and and CCONJ issue-73 159 32 use use NOUN issue-73 159 33 of of ADP issue-73 159 34 public public ADJ issue-73 159 35 resources resource NOUN issue-73 159 36 . . PUNCT issue-73 160 1 an an DET issue-73 160 2 interpretation interpretation NOUN issue-73 160 3 of of ADP issue-73 160 4 objects object NOUN issue-73 160 5 of of ADP issue-73 160 6 the the DET issue-73 160 7 state state NOUN issue-73 160 8 financial financial ADJ issue-73 160 9 audit audit NOUN issue-73 160 10 submitted submit VERB issue-73 160 11 in in ADP issue-73 160 12 labor labor PROPN issue-73 160 13 y.b y.b PROPN issue-73 160 14 . . PROPN issue-73 160 15 slobodianyk slobodianyk PROPN issue-73 160 16 ( ( PUNCT issue-73 160 17 2013 2013 NUM issue-73 160 18 ) ) PUNCT issue-73 160 19 reveals reveal VERB issue-73 160 20 wider wide ADJ issue-73 160 21 the the DET issue-73 160 22 essence essence NOUN issue-73 160 23 of of ADP issue-73 160 24 directivity directivity NOUN issue-73 160 25 ongoing ongoing ADJ issue-73 160 26 state state NOUN issue-73 160 27 audit audit NOUN issue-73 160 28 activities activity NOUN issue-73 160 29 . . PUNCT issue-73 161 1 on on ADP issue-73 161 2 mind mind PROPN issue-73 161 3 o.a o.a PROPN issue-73 161 4 . . PROPN issue-73 161 5 scorba scorba PROPN issue-73 161 6 ( ( PUNCT issue-73 161 7 2010 2010 NUM issue-73 161 8 ) ) PUNCT issue-73 161 9 , , PUNCT issue-73 161 10 the the DET issue-73 161 11 objects object NOUN issue-73 161 12 of of ADP issue-73 161 13 state state NOUN issue-73 161 14 financial financial ADJ issue-73 161 15 audit audit NOUN issue-73 161 16 is be AUX issue-73 161 17 the the DET issue-73 161 18 activity activity NOUN issue-73 161 19 and and CCONJ issue-73 161 20 function function NOUN issue-73 161 21 of of ADP issue-73 161 22 public public ADJ issue-73 161 23 authorities authority NOUN issue-73 161 24 , , PUNCT issue-73 161 25 budgetary budgetary ADJ issue-73 161 26 institutions institution NOUN issue-73 161 27 and and CCONJ issue-73 161 28 organizations organization NOUN issue-73 161 29     SPACE issue-73 161 30 – – PUNCT issue-73 161 31 recipients recipient NOUN issue-73 161 32 of of ADP issue-73 161 33 public public ADJ issue-73 161 34 funds fund NOUN issue-73 161 35 , , PUNCT issue-73 161 36 state state NOUN issue-73 161 37 or or CCONJ issue-73 161 38 municipal municipal ADJ issue-73 161 39 property property NOUN issue-73 161 40 and and CCONJ issue-73 161 41 public public ADJ issue-73 161 42 sector sector NOUN issue-73 161 43 entities entity NOUN issue-73 161 44 of of ADP issue-73 161 45 the the DET issue-73 161 46 economy economy NOUN issue-73 161 47 , , PUNCT issue-73 161 48 and and CCONJ issue-73 161 49 so so ADV issue-73 161 50 on on ADV issue-73 161 51 . . PUNCT issue-73 162 1 another another DET issue-73 162 2 approach approach NOUN issue-73 162 3 to to ADP issue-73 162 4 the the DET issue-73 162 5 separation separation NOUN issue-73 162 6 of of ADP issue-73 162 7 objects object NOUN issue-73 162 8 of of ADP issue-73 162 9 the the DET issue-73 162 10 state state NOUN issue-73 162 11 financial financial ADJ issue-73 162 12 audit audit NOUN issue-73 162 13 is be AUX issue-73 162 14 applied apply VERB issue-73 162 15 by by ADP issue-73 162 16 v.f v.f PROPN issue-73 162 17 . . PROPN issue-73 162 18 maksimov maksimov PROPN issue-73 162 19 ( ( PUNCT issue-73 162 20 2013 2013 NUM issue-73 162 21 ) ) PUNCT issue-73 162 22 , , PUNCT issue-73 162 23 who who PRON issue-73 162 24 selected select VERB issue-73 162 25 : : PUNCT issue-73 162 26 • • NUM issue-73 162 27 financial financial ADJ issue-73 162 28 resources resource NOUN issue-73 162 29 and and CCONJ issue-73 162 30 property property NOUN issue-73 162 31 of of ADP issue-73 162 32 the the DET issue-73 162 33 state state NOUN issue-73 162 34 , , PUNCT issue-73 162 35 their their PRON issue-73 162 36 accounts account NOUN issue-73 162 37 ; ; PUNCT issue-73 162 38 • • NUM issue-73 162 39 draft draft NOUN issue-73 162 40 laws law NOUN issue-73 162 41 and and CCONJ issue-73 162 42 regulations regulation NOUN issue-73 162 43 ; ; PUNCT issue-73 162 44 • • NUM issue-73 162 45 assessment assessment NOUN issue-73 162 46 of of ADP issue-73 162 47 the the DET issue-73 162 48 financial financial ADJ issue-73 162 49 results result NOUN issue-73 162 50 of of ADP issue-73 162 51 the the DET issue-73 162 52 budget budget NOUN issue-73 162 53 ; ; PUNCT issue-73 162 54 • • NUM issue-73 162 55 valuation valuation NOUN issue-73 162 56 of of ADP issue-73 162 57 prognosis prognosis NOUN issue-73 162 58 and and CCONJ issue-73 162 59 trends trend NOUN issue-73 162 60 of of ADP issue-73 162 61 separate separate ADJ issue-73 162 62 industries industry NOUN issue-73 162 63 , , PUNCT issue-73 162 64 regions region NOUN issue-73 162 65 and and CCONJ issue-73 162 66 the the DET issue-73 162 67 state state NOUN issue-73 162 68 as as ADP issue-73 162 69 a a DET issue-73 162 70 whole whole NOUN issue-73 162 71 . . PUNCT issue-73 163 1 the the DET issue-73 163 2 importance importance NOUN issue-73 163 3 of of ADP issue-73 163 4 information information NOUN issue-73 163 5 and and CCONJ issue-73 163 6 usefulness usefulness NOUN issue-73 163 7 of of ADP issue-73 163 8 the the DET issue-73 163 9 approach approach NOUN issue-73 163 10 , , PUNCT issue-73 163 11 published publish VERB issue-73 163 12 by by ADP issue-73 163 13 v.f v.f PROPN issue-73 163 14 . . PROPN issue-73 163 15 maksimov maksimov PROPN issue-73 163 16 ( ( PUNCT issue-73 163 17 2013 2013 NUM issue-73 163 18 ) ) PUNCT issue-73 163 19 , , PUNCT issue-73 163 20 is be AUX issue-73 163 21 detailing detail VERB issue-73 163 22 the the DET issue-73 163 23 composition composition NOUN issue-73 163 24 of of ADP issue-73 163 25 objects object NOUN issue-73 163 26 of of ADP issue-73 163 27 the the DET issue-73 163 28 state state NOUN issue-73 163 29 financial financial ADJ issue-73 163 30 audit audit NOUN issue-73 163 31 , , PUNCT issue-73 163 32 but but CCONJ issue-73 163 33 the the DET issue-73 163 34 assessment assessment NOUN issue-73 163 35 of of ADP issue-73 163 36 financial financial ADJ issue-73 163 37 results result NOUN issue-73 163 38 of of ADP issue-73 163 39 the the DET issue-73 163 40 budget budget NOUN issue-73 163 41 is be AUX issue-73 163 42 more more ADV issue-73 163 43 likely likely ADJ issue-73 163 44 action action NOUN issue-73 163 45 as as ADP issue-73 163 46 a a DET issue-73 163 47 task task NOUN issue-73 163 48 that that PRON issue-73 163 49 is be AUX issue-73 163 50 put put VERB issue-73 163 51 before before ADP issue-73 163 52 the the DET issue-73 163 53 bodies body NOUN issue-73 163 54 of of ADP issue-73 163 55 state state NOUN issue-73 163 56 financial financial ADJ issue-73 163 57 audit audit NOUN issue-73 163 58 . . PUNCT issue-73 164 1 a a DET issue-73 164 2 similar similar ADJ issue-73 164 3 approach approach NOUN issue-73 164 4 to to ADP issue-73 164 5 the the DET issue-73 164 6 definition definition NOUN issue-73 164 7 of of ADP issue-73 164 8 objects object NOUN issue-73 164 9 of of ADP issue-73 164 10 state state NOUN issue-73 164 11 audit audit NOUN issue-73 164 12 adheres adhere VERB issue-73 164 13 v.p v.p PROPN issue-73 164 14 . . PROPN issue-73 164 15 khomutenko khomutenko PROPN issue-73 164 16 ( ( PUNCT issue-73 164 17 2011 2011 NUM issue-73 164 18 ) ) PUNCT issue-73 164 19 . . PUNCT issue-73 165 1 the the DET issue-73 165 2 author author NOUN issue-73 165 3 considers consider VERB issue-73 165 4 such such ADJ issue-73 165 5 objects object NOUN issue-73 165 6 : : PUNCT issue-73 165 7 • • NUM issue-73 165 8 data datum NOUN issue-73 165 9 of of ADP issue-73 165 10 accounting accounting NOUN issue-73 165 11 and and CCONJ issue-73 165 12 reporting reporting NOUN issue-73 165 13 ; ; PUNCT issue-73 165 14 • • NUM issue-73 165 15 planning plan VERB issue-73 165 16 documents document NOUN issue-73 165 17 and and CCONJ issue-73 165 18 commercial commercial ADJ issue-73 165 19 contracts contract NOUN issue-73 165 20 ; ; PUNCT issue-73 165 21 • • NUM issue-73 165 22 system system NOUN issue-73 165 23 of of ADP issue-73 165 24 internal internal ADJ issue-73 165 25 financial financial ADJ issue-73 165 26 control control NOUN issue-73 165 27 ; ; PUNCT issue-73 165 28 • • NUM issue-73 165 29 government government NOUN issue-73 165 30 loans loan NOUN issue-73 165 31 and and CCONJ issue-73 165 32 borrowings borrowing NOUN issue-73 165 33 what what PRON issue-73 165 34 are be AUX issue-73 165 35 given give VERB issue-73 165 36 under under ADP issue-73 165 37 guaranteed guarantee VERB issue-73 165 38 by by ADP issue-73 165 39 the the DET issue-73 165 40 government government NOUN issue-73 165 41 of of ADP issue-73 165 42 ukraine ukraine NOUN issue-73 165 43 ; ; PUNCT issue-73 165 44 • • NUM issue-73 165 45 funds fund NOUN issue-73 165 46 provided provide VERB issue-73 165 47 from from ADP issue-73 165 48 the the DET issue-73 165 49 state state NOUN issue-73 165 50 budget budget NOUN issue-73 165 51 and and CCONJ issue-73 165 52 local local ADJ issue-73 165 53 budgets budget NOUN issue-73 165 54 , , PUNCT issue-73 165 55 and and CCONJ issue-73 165 56 ( ( PUNCT issue-73 165 57 or or CCONJ issue-73 165 58 ) ) PUNCT issue-73 165 59 target target VERB issue-73 165 60 national national ADJ issue-73 165 61 funds fund NOUN issue-73 165 62 for for ADP issue-73 165 63 the the DET issue-73 165 64 implementation implementation NOUN issue-73 165 65 of of ADP issue-73 165 66 public public ADJ issue-73 165 67 tasks task NOUN issue-73 165 68 , , PUNCT issue-73 165 69 implementation implementation NOUN issue-73 165 70 of of ADP issue-73 165 71 national national ADJ issue-73 165 72 budget budget NOUN issue-73 165 73 programs program NOUN issue-73 165 74 ; ; PUNCT issue-73 165 75 baltic baltic ADJ issue-73 165 76 journal journal PROPN issue-73 165 77 of of ADP issue-73 165 78 economic economic ADJ issue-73 165 79 studies study NOUN issue-73 165 80 9 9 NUM issue-73 165 81 vol vol NOUN issue-73 165 82 . . PROPN issue-73 166 1 2 2 NUM issue-73 166 2 , , PUNCT issue-73 166 3 no no INTJ issue-73 166 4 . . NOUN issue-73 166 5 2 2 NUM issue-73 166 6 , , PUNCT issue-73 166 7 2016 2016 NUM issue-73 166 8 • • NOUN issue-73 166 9 state state NOUN issue-73 166 10 and and CCONJ issue-73 166 11 municipal municipal ADJ issue-73 166 12 property property NOUN issue-73 166 13 , , PUNCT issue-73 166 14 natural natural ADJ issue-73 166 15 resources resource NOUN issue-73 166 16 and and CCONJ issue-73 166 17 other other ADJ issue-73 166 18 state state NOUN issue-73 166 19 resources resource NOUN issue-73 166 20 ; ; PUNCT issue-73 166 21 • • NUM issue-73 166 22 activities activity NOUN issue-73 166 23 and and CCONJ issue-73 166 24 functions function NOUN issue-73 166 25 of of ADP issue-73 166 26 public public ADJ issue-73 166 27 authorities authority NOUN issue-73 166 28 , , PUNCT issue-73 166 29 budgetary budgetary ADJ issue-73 166 30 institutions institution NOUN issue-73 166 31 and and CCONJ issue-73 166 32 organizations organization NOUN issue-73 166 33     SPACE issue-73 166 34 – – PUNCT issue-73 166 35 recipients recipient NOUN issue-73 166 36 of of ADP issue-73 166 37 budget budget NOUN issue-73 166 38 funds fund NOUN issue-73 166 39 , , PUNCT issue-73 166 40 state state NOUN issue-73 166 41 or or CCONJ issue-73 166 42 municipal municipal ADJ issue-73 166 43 property property NOUN issue-73 166 44 and and CCONJ issue-73 166 45 entities entity NOUN issue-73 166 46 in in ADP issue-73 166 47 the the DET issue-73 166 48 public public ADJ issue-73 166 49 sector sector NOUN issue-73 166 50 . . PUNCT issue-73 167 1 we we PRON issue-73 167 2 are be AUX issue-73 167 3 convinced convince VERB issue-73 167 4 that that SCONJ issue-73 167 5 an an DET issue-73 167 6 identification identification NOUN issue-73 167 7 of of ADP issue-73 167 8 the the DET issue-73 167 9 integrated integrate VERB issue-73 167 10 facility facility NOUN issue-73 167 11 of of ADP issue-73 167 12 state state NOUN issue-73 167 13 financial financial ADJ issue-73 167 14 audit audit NOUN issue-73 167 15 should should AUX issue-73 167 16 be be AUX issue-73 167 17 applied apply VERB issue-73 167 18 the the DET issue-73 167 19 approach approach NOUN issue-73 167 20 outlined outline VERB issue-73 167 21 in in ADP issue-73 167 22 the the DET issue-73 167 23 previously previously ADV issue-73 167 24 published publish VERB issue-73 167 25 article article NOUN issue-73 167 26 ( ( PUNCT issue-73 167 27 s.v s.v PROPN issue-73 167 28 . . PROPN issue-73 167 29     SPACE issue-73 167 30 bardash bardash NOUN issue-73 167 31 , , PUNCT issue-73 167 32 2008 2008 NUM issue-73 167 33 ) ) PUNCT issue-73 167 34 , , PUNCT issue-73 167 35 according accord VERB issue-73 167 36 to to ADP issue-73 167 37 which which PRON issue-73 167 38 established establish VERB issue-73 167 39 a a DET issue-73 167 40 clear clear ADJ issue-73 167 41 division division NOUN issue-73 167 42 between between ADP issue-73 167 43 the the DET issue-73 167 44 object object NOUN issue-73 167 45 and and CCONJ issue-73 167 46 the the DET issue-73 167 47 subject subject NOUN issue-73 167 48 of of ADP issue-73 167 49 control control NOUN issue-73 167 50 and and CCONJ issue-73 167 51 there there PRON issue-73 167 52 is be VERB issue-73 167 53 substantiated substantiate VERB issue-73 167 54 the the DET issue-73 167 55 expediency expediency NOUN issue-73 167 56 of of ADP issue-73 167 57 allocation allocation NOUN issue-73 167 58 integrated integrate VERB issue-73 167 59 facility facility NOUN issue-73 167 60 of of ADP issue-73 167 61 state state NOUN issue-73 167 62 control control NOUN issue-73 167 63 . . PUNCT issue-73 168 1 analysis analysis NOUN issue-73 168 2 of of ADP issue-73 168 3 scientific scientific ADJ issue-73 168 4 views view NOUN issue-73 168 5 regarding regard VERB issue-73 168 6 identification identification NOUN issue-73 168 7 of of ADP issue-73 168 8 the the DET issue-73 168 9 state state NOUN issue-73 168 10 ’s ’s PART issue-73 168 11 financial financial ADJ issue-73 168 12 audit audit NOUN issue-73 168 13 objects object NOUN issue-73 168 14 indicates indicate VERB issue-73 168 15 the the DET issue-73 168 16 existence existence NOUN issue-73 168 17 of of ADP issue-73 168 18 uncertainty uncertainty NOUN issue-73 168 19 concerning concern VERB issue-73 168 20 the the DET issue-73 168 21 need need ADJ issue-73 168 22 comprehensive comprehensive ADJ issue-73 168 23 independent independent ADJ issue-73 168 24 review review NOUN issue-73 168 25 communal communal ADJ issue-73 168 26 ownership ownership NOUN issue-73 168 27 of of ADP issue-73 168 28 resources resource NOUN issue-73 168 29 . . PUNCT issue-73 169 1 there there PRON issue-73 169 2 is be VERB issue-73 169 3 a a DET issue-73 169 4 significant significant ADJ issue-73 169 5 amount amount NOUN issue-73 169 6 of of ADP issue-73 169 7 resources resource NOUN issue-73 169 8 in in ADP issue-73 169 9 the the DET issue-73 169 10 gross gross ADJ issue-73 169 11 domestic domestic ADJ issue-73 169 12 product product NOUN issue-73 169 13 of of ADP issue-73 169 14 ukraine ukraine NOUN issue-73 169 15 . . PUNCT issue-73 170 1 in in ADP issue-73 170 2 particular particular ADJ issue-73 170 3 , , PUNCT issue-73 170 4 by by ADP issue-73 170 5 final final ADJ issue-73 170 6 consumption consumption NOUN issue-73 170 7 gdp gdp NOUN issue-73 170 8 ukraine ukraine PROPN issue-73 170 9 finance finance PROPN issue-73 170 10 municipal municipal ADJ issue-73 170 11 ownership ownership NOUN issue-73 170 12 accounted account VERB issue-73 170 13 for for ADP issue-73 170 14 12.9 12.9 NUM issue-73 170 15 bln bln NUM issue-73 170 16 . . PUNCT issue-73 171 1 uah uah ADJ issue-73 171 2 or or CCONJ issue-73 171 3 0.8 0.8 NUM issue-73 171 4 % % NOUN issue-73 171 5 of of ADP issue-73 171 6 ukraine ukraine PROPN issue-73 171 7 ’s ’s PART issue-73 171 8 gdp gdp NOUN issue-73 171 9 in in ADP issue-73 171 10 2014 2014 NUM issue-73 171 11 , , PUNCT issue-73 171 12 compared compare VERB issue-73 171 13 with with ADP issue-73 171 14 total total ADJ issue-73 171 15 consumption consumption NOUN issue-73 171 16 of of ADP issue-73 171 17 the the DET issue-73 171 18 state state NOUN issue-73 171 19 sector sector NOUN issue-73 171 20     SPACE issue-73 171 21 – – PUNCT issue-73 171 22 that that DET issue-73 171 23 consumption consumption NOUN issue-73 171 24 was be AUX issue-73 171 25 296.2 296.2 NUM issue-73 171 26 billion billion NUM issue-73 171 27 . . PUNCT issue-73 172 1 uah uah PROPN issue-73 172 2 representing represent VERB issue-73 172 3 18.7 18.7 NUM issue-73 172 4 % % NOUN issue-73 172 5 of of ADP issue-73 172 6 ukraine ukraine PROPN issue-73 172 7 ’s ’s PART issue-73 172 8 gdp gdp NOUN issue-73 172 9 in in ADP issue-73 172 10 2014 2014 NUM issue-73 172 11 ( ( PUNCT issue-73 172 12 state state NOUN issue-73 172 13 statistics statistic NOUN issue-73 172 14 service service NOUN issue-73 172 15 of of ADP issue-73 172 16 ukraine ukraine NOUN issue-73 172 17 , , PUNCT issue-73 172 18 2014 2014 NUM issue-73 172 19 ) ) PUNCT issue-73 172 20 . . PUNCT issue-73 173 1 in in ADP issue-73 173 2 the the DET issue-73 173 3 case case NOUN issue-73 173 4 of of ADP issue-73 173 5 comparison comparison NOUN issue-73 173 6 consumption consumption NOUN issue-73 173 7 value value NOUN issue-73 173 8 of of ADP issue-73 173 9 public public ADJ issue-73 173 10 and and CCONJ issue-73 173 11 communal communal ADJ issue-73 173 12 sector sector NOUN issue-73 173 13 utility utility NOUN issue-73 173 14     SPACE issue-73 173 15 – – PUNCT issue-73 173 16 the the DET issue-73 173 17 latter latter ADJ issue-73 173 18 was be AUX issue-73 173 19 4.17 4.17 NUM issue-73 173 20 % % NOUN issue-73 173 21 of of ADP issue-73 173 22 the the DET issue-73 173 23 joint joint ADJ issue-73 173 24 volume volume NOUN issue-73 173 25 in in ADP issue-73 173 26 2014 2014 NUM issue-73 173 27 . . PUNCT issue-73 174 1 therefore therefore ADV issue-73 174 2 , , PUNCT issue-73 174 3 without without ADP issue-73 174 4 existence existence NOUN issue-73 174 5 single single ADJ issue-73 174 6 approach approach NOUN issue-73 174 7 to to ADP issue-73 174 8 the the DET issue-73 174 9 definition definition NOUN issue-73 174 10 of of ADP issue-73 174 11 objects object NOUN issue-73 174 12 of of ADP issue-73 174 13 the the DET issue-73 174 14 state state NOUN issue-73 174 15 financial financial ADJ issue-73 174 16 audit audit NOUN issue-73 174 17 this this PRON issue-73 174 18 makes make VERB issue-73 174 19 impossible impossible ADJ issue-73 174 20 effective effective ADJ issue-73 174 21 governance governance NOUN issue-73 174 22 and and CCONJ issue-73 174 23 control control NOUN issue-73 174 24 of of ADP issue-73 174 25 financial financial ADJ issue-73 174 26 resources resource NOUN issue-73 174 27 funds fund NOUN issue-73 174 28 . . PUNCT issue-73 175 1 theoretical theoretical ADJ issue-73 175 2 definitions definition NOUN issue-73 175 3 explanation explanation NOUN issue-73 175 4 and and CCONJ issue-73 175 5 determine determine VERB issue-73 175 6 composition composition NOUN issue-73 175 7 objects object NOUN issue-73 175 8 of of ADP issue-73 175 9 the the DET issue-73 175 10 state state NOUN issue-73 175 11 financial financial ADJ issue-73 175 12 audit audit NOUN issue-73 175 13 will will AUX issue-73 175 14 contribute contribute VERB issue-73 175 15 to to ADP issue-73 175 16 assessing assess VERB issue-73 175 17 the the DET issue-73 175 18 amount amount NOUN issue-73 175 19 of of ADP issue-73 175 20 controlled control VERB issue-73 175 21 state state NOUN issue-73 175 22 resources resource NOUN issue-73 175 23 , , PUNCT issue-73 175 24 ensuring ensure VERB issue-73 175 25 herewith herewith ADP issue-73 175 26 the the DET issue-73 175 27 level level NOUN issue-73 175 28 of of ADP issue-73 175 29 confidence confidence NOUN issue-73 175 30 to to ADP issue-73 175 31 state state NOUN issue-73 175 32 governance governance NOUN issue-73 175 33 . . PUNCT issue-73 176 1 4 4 X issue-73 176 2 . . X issue-73 176 3 state state NOUN issue-73 176 4 audit audit NOUN issue-73 176 5 of of ADP issue-73 176 6 public public ADJ issue-73 176 7 finances finance NOUN issue-73 176 8 in in ADP issue-73 176 9 ukraine ukraine NOUN issue-73 176 10 , , PUNCT issue-73 176 11 its its PRON issue-73 176 12 condition condition NOUN issue-73 176 13 and and CCONJ issue-73 176 14 components component NOUN issue-73 176 15 development development NOUN issue-73 176 16 of of ADP issue-73 176 17 state state NOUN issue-73 176 18 governance governance NOUN issue-73 176 19 leads lead VERB issue-73 176 20 to to ADP issue-73 176 21 the the DET issue-73 176 22 emergence emergence NOUN issue-73 176 23 of of ADP issue-73 176 24 public public ADJ issue-73 176 25 finance finance NOUN issue-73 176 26 in in ADP issue-73 176 27 which which PRON issue-73 176 28 , , PUNCT issue-73 176 29 in in ADP issue-73 176 30 our our PRON issue-73 176 31 opinion opinion NOUN issue-73 176 32 , , PUNCT issue-73 176 33 should should AUX issue-73 176 34 understand understand VERB issue-73 176 35 the the DET issue-73 176 36 socio socio NOUN issue-73 176 37 - - PUNCT issue-73 176 38 economic economic ADJ issue-73 176 39 relations relation NOUN issue-73 176 40 , , PUNCT issue-73 176 41 arising arise VERB issue-73 176 42 from from ADP issue-73 176 43 the the DET issue-73 176 44 formation formation NOUN issue-73 176 45 , , PUNCT issue-73 176 46 distribution distribution NOUN issue-73 176 47 ( ( PUNCT issue-73 176 48 redistribution redistribution NOUN issue-73 176 49 ) ) PUNCT issue-73 176 50 and and CCONJ issue-73 176 51 the the DET issue-73 176 52 use use NOUN issue-73 176 53 of of ADP issue-73 176 54 public public ADJ issue-73 176 55 funds fund NOUN issue-73 176 56 associated associate VERB issue-73 176 57 with with ADP issue-73 176 58 satisfaction satisfaction NOUN issue-73 176 59 all all DET issue-73 176 60 kinds kind NOUN issue-73 176 61 of of ADP issue-73 176 62 public public ADJ issue-73 176 63 interest interest NOUN issue-73 176 64 and and CCONJ issue-73 176 65 regulated regulate VERB issue-73 176 66 by by ADP issue-73 176 67 establish establish VERB issue-73 176 68 mandatory mandatory ADJ issue-73 176 69 requirements requirement NOUN issue-73 176 70 of of ADP issue-73 176 71 state state NOUN issue-73 176 72 or or CCONJ issue-73 176 73 local local ADJ issue-73 176 74 governments government NOUN issue-73 176 75 , , PUNCT issue-73 176 76 which which PRON issue-73 176 77 are be AUX issue-73 176 78 distributed distribute VERB issue-73 176 79 to to ADP issue-73 176 80 the the DET issue-73 176 81 participants participant NOUN issue-73 176 82 of of ADP issue-73 176 83 economic economic ADJ issue-73 176 84 relations relation NOUN issue-73 176 85 of of ADP issue-73 176 86 all all DET issue-73 176 87 forms form NOUN issue-73 176 88 of of ADP issue-73 176 89 ownership ownership NOUN issue-73 176 90 . . PUNCT issue-73 177 1 it it PRON issue-73 177 2 is be AUX issue-73 177 3 very very ADV issue-73 177 4 important important ADJ issue-73 177 5 to to PART issue-73 177 6 establish establish VERB issue-73 177 7 components component NOUN issue-73 177 8 of of ADP issue-73 177 9 public public ADJ issue-73 177 10 finances finance NOUN issue-73 177 11 , , PUNCT issue-73 177 12 since since SCONJ issue-73 177 13 without without ADP issue-73 177 14 single single ADJ issue-73 177 15 approach approach NOUN issue-73 177 16 to to ADP issue-73 177 17 classification classification NOUN issue-73 177 18 does do AUX issue-73 177 19 not not PART issue-73 177 20 allow allow VERB issue-73 177 21 goal goal NOUN issue-73 177 22 oriented orient VERB issue-73 177 23 and and CCONJ issue-73 177 24 object object VERB issue-73 177 25 oriented orient VERB issue-73 177 26 carrying carry VERB issue-73 177 27 out out ADP issue-73 177 28 of of ADP issue-73 177 29 the the DET issue-73 177 30 state state NOUN issue-73 177 31 financial financial ADJ issue-73 177 32 audit audit NOUN issue-73 177 33 . . PUNCT issue-73 178 1 given give VERB issue-73 178 2 the the DET issue-73 178 3 characteristics characteristic NOUN issue-73 178 4 of of ADP issue-73 178 5 the the DET issue-73 178 6 organization organization NOUN issue-73 178 7 budgetary budgetary ADJ issue-73 178 8 system system NOUN issue-73 178 9 ukraine ukraine NOUN issue-73 178 10 , , PUNCT issue-73 178 11 in in ADP issue-73 178 12 our our PRON issue-73 178 13 view view NOUN issue-73 178 14 , , PUNCT issue-73 178 15 should should AUX issue-73 178 16 define define VERB issue-73 178 17 the the DET issue-73 178 18 following follow VERB issue-73 178 19 components component NOUN issue-73 178 20 of of ADP issue-73 178 21 public public ADJ issue-73 178 22 finances finance NOUN issue-73 178 23 , , PUNCT issue-73 178 24 which which PRON issue-73 178 25 must must AUX issue-73 178 26 be be AUX issue-73 178 27 an an DET issue-73 178 28 object object NOUN issue-73 178 29 to to ADP issue-73 178 30 government government NOUN issue-73 178 31 audit audit NOUN issue-73 178 32 ( ( PUNCT issue-73 178 33 fig fig NOUN issue-73 178 34 . . PUNCT issue-73 179 1 2 2 NUM issue-73 179 2 ) ) PUNCT issue-73 179 3 . . PUNCT issue-73 180 1 the the DET issue-73 180 2 approach approach NOUN issue-73 180 3 also also ADV issue-73 180 4 allows allow VERB issue-73 180 5 to to PART issue-73 180 6 prioritize prioritize VERB issue-73 180 7 performance performance NOUN issue-73 180 8 of of ADP issue-73 180 9 the the DET issue-73 180 10 state state NOUN issue-73 180 11 financial financial ADJ issue-73 180 12 audit audit NOUN issue-73 180 13 , , PUNCT issue-73 180 14 as as SCONJ issue-73 180 15 reflects reflect VERB issue-73 180 16 the the DET issue-73 180 17 amount amount NOUN issue-73 180 18 of of ADP issue-73 180 19 the the DET issue-73 180 20 main main ADJ issue-73 180 21 components component NOUN issue-73 180 22 of of ADP issue-73 180 23 the the DET issue-73 180 24 state state NOUN issue-73 180 25 budget budget NOUN issue-73 180 26 as as ADP issue-73 180 27 components component NOUN issue-73 180 28 of of ADP issue-73 180 29 public public ADJ issue-73 180 30 finance finance NOUN issue-73 180 31 ( ( PUNCT issue-73 180 32 statistical statistical ADJ issue-73 180 33 information information NOUN issue-73 180 34 were be AUX issue-73 180 35 obtained obtain VERB issue-73 180 36 from from ADP issue-73 180 37 official official ADJ issue-73 180 38 data datum NOUN issue-73 180 39 of of ADP issue-73 180 40 the the DET issue-73 180 41 law law NOUN issue-73 180 42 of of ADP issue-73 180 43 ukraine ukraine NOUN issue-73 180 44 « « PUNCT issue-73 180 45 about about ADP issue-73 180 46 state state NOUN issue-73 180 47 budget budget NOUN issue-73 180 48 » » X issue-73 180 49 , , PUNCT issue-73 180 50 2005 2005 NUM issue-73 180 51 , , PUNCT issue-73 180 52 2010 2010 NUM issue-73 180 53 , , PUNCT issue-73 180 54 2015 2015 NUM issue-73 180 55 ) ) PUNCT issue-73 180 56 . . PUNCT issue-73 181 1 public public ADJ issue-73 181 2 finance finance NOUN issue-73 181 3 as as ADP issue-73 181 4 an an DET issue-73 181 5 object object NOUN issue-73 181 6 of of ADP issue-73 181 7 financial financial ADJ issue-73 181 8 government government NOUN issue-73 181 9 audit audit NOUN issue-73 181 10 includes include VERB issue-73 181 11 : : PUNCT issue-73 181 12 1 1 NUM issue-73 181 13 ) ) PUNCT issue-73 181 14 public public ADJ issue-73 181 15 state state NOUN issue-73 181 16 finances finance NOUN issue-73 181 17 , , PUNCT issue-73 181 18 the the DET issue-73 181 19 amount amount NOUN issue-73 181 20 of of ADP issue-73 181 21 which which PRON issue-73 181 22 will will AUX issue-73 181 23 be be AUX issue-73 181 24 equaled equal VERB issue-73 181 25 the the DET issue-73 181 26 sum sum NOUN issue-73 181 27 of of ADP issue-73 181 28 the the DET issue-73 181 29 revenue revenue NOUN issue-73 181 30 and and CCONJ issue-73 181 31 expenditure expenditure NOUN issue-73 181 32 of of ADP issue-73 181 33 the the DET issue-73 181 34 state state NOUN issue-73 181 35 budget budget NOUN issue-73 181 36 of of ADP issue-73 181 37 ukraine ukraine NOUN issue-73 181 38 and and CCONJ issue-73 181 39 the the DET issue-73 181 40 pension pension NOUN issue-73 181 41 fund fund NOUN issue-73 181 42 of of ADP issue-73 181 43 ukraine ukraine PROPN issue-73 181 44 ( ( PUNCT issue-73 181 45 see see VERB issue-73 181 46 figure figure NOUN issue-73 181 47 2 2 NUM issue-73 181 48 ) ) PUNCT issue-73 181 49 . . PUNCT issue-73 182 1 the the DET issue-73 182 2 funds fund NOUN issue-73 182 3 mentioned mention VERB issue-73 182 4 in in ADP issue-73 182 5 this this DET issue-73 182 6 group group NOUN issue-73 182 7 of of ADP issue-73 182 8 public public ADJ issue-73 182 9 finances finance NOUN issue-73 182 10 have have VERB issue-73 182 11 the the DET issue-73 182 12 most most ADV issue-73 182 13 public public ADJ issue-73 182 14 interest interest NOUN issue-73 182 15 in in ADP issue-73 182 16 the the DET issue-73 182 17 process process NOUN issue-73 182 18 of of ADP issue-73 182 19 accumulation accumulation NOUN issue-73 182 20 , , PUNCT issue-73 182 21 distribution distribution NOUN issue-73 182 22 ( ( PUNCT issue-73 182 23 redistribution redistribution NOUN issue-73 182 24 ) ) PUNCT issue-73 182 25 and and CCONJ issue-73 182 26 use use NOUN issue-73 182 27 ; ; PUNCT issue-73 182 28 moreover moreover ADV issue-73 182 29 any any DET issue-73 182 30 change change NOUN issue-73 182 31 in in ADP issue-73 182 32 the the DET issue-73 182 33 proportion proportion NOUN issue-73 182 34 of of ADP issue-73 182 35 components component NOUN issue-73 182 36 in in ADP issue-73 182 37 the the DET issue-73 182 38 budget budget NOUN issue-73 182 39 should should AUX issue-73 182 40 be be AUX issue-73 182 41 scientifically scientifically ADV issue-73 182 42 justified justify VERB issue-73 182 43 and and CCONJ issue-73 182 44 understandable understandable ADJ issue-73 182 45 to to ADP issue-73 182 46 the the DET issue-73 182 47 public public NOUN issue-73 182 48 . . PUNCT issue-73 183 1 for for ADP issue-73 183 2 example example NOUN issue-73 183 3 , , PUNCT issue-73 183 4 the the DET issue-73 183 5 growing grow VERB issue-73 183 6 share share NOUN issue-73 183 7 of of ADP issue-73 183 8 intergovernmental intergovernmental ADJ issue-73 183 9 transfers transfer NOUN issue-73 183 10 shows show VERB issue-73 183 11 the the DET issue-73 183 12 decentralization decentralization NOUN issue-73 183 13 processes process NOUN issue-73 183 14 in in ADP issue-73 183 15 ukraine ukraine NOUN issue-73 183 16 , , PUNCT issue-73 183 17 the the DET issue-73 183 18 growth growth NOUN issue-73 183 19 of of ADP issue-73 183 20 economic economic ADJ issue-73 183 21 independence independence NOUN issue-73 183 22 of of ADP issue-73 183 23 regions region NOUN issue-73 183 24 , , PUNCT issue-73 183 25 causing cause VERB issue-73 183 26 locally locally ADV issue-73 183 27 increased increase VERB issue-73 183 28 the the DET issue-73 183 29 volume volume NOUN issue-73 183 30 of of ADP issue-73 183 31 financial financial ADJ issue-73 183 32 flows flow NOUN issue-73 183 33 to to PART issue-73 183 34 balance balance VERB issue-73 183 35 individual individual ADJ issue-73 183 36 budgets budget NOUN issue-73 183 37 . . PUNCT issue-73 184 1 in in ADP issue-73 184 2 particular particular ADJ issue-73 184 3 it it PRON issue-73 184 4 is be AUX issue-73 184 5 possible possible ADJ issue-73 184 6 to to PART issue-73 184 7 notice notice VERB issue-73 184 8 increasing increase VERB issue-73 184 9 in in ADP issue-73 184 10 the the DET issue-73 184 11 share share NOUN issue-73 184 12 of of ADP issue-73 184 13 current current ADJ issue-73 184 14 expenditure expenditure NOUN issue-73 184 15 in in ADP issue-73 184 16 the the DET issue-73 184 17 state state NOUN issue-73 184 18 budget budget NOUN issue-73 184 19 of of ADP issue-73 184 20 ukraine ukraine NOUN issue-73 184 21 , , PUNCT issue-73 184 22 which which PRON issue-73 184 23 indicates indicate VERB issue-73 184 24 a a DET issue-73 184 25 lack lack NOUN issue-73 184 26 of of ADP issue-73 184 27 strategic strategic ADJ issue-73 184 28 development development NOUN issue-73 184 29 and and CCONJ issue-73 184 30 suggests suggest VERB issue-73 184 31 « « PUNCT issue-73 184 32 eating eat VERB issue-73 184 33 away away ADV issue-73 184 34 the the DET issue-73 184 35 budget budget NOUN issue-73 184 36 » » X issue-73 184 37 ; ; PUNCT issue-73 184 38 2 2 X issue-73 184 39 ) ) PUNCT issue-73 184 40 public public ADJ issue-73 184 41 private private ADJ issue-73 184 42 finances finance NOUN issue-73 184 43 ( ( PUNCT issue-73 184 44 finance finance VERB issue-73 184 45 small small ADJ issue-73 184 46 businesses business NOUN issue-73 184 47 , , PUNCT issue-73 184 48 corporate corporate ADJ issue-73 184 49 finance finance NOUN issue-73 184 50 , , PUNCT issue-73 184 51 finance finance NOUN issue-73 184 52 banks bank NOUN issue-73 184 53 , , PUNCT issue-73 184 54 finance finance NOUN issue-73 184 55 non non ADJ issue-73 184 56 - - ADJ issue-73 184 57 profit profit ADJ issue-73 184 58 organizations organization NOUN issue-73 184 59 ) ) PUNCT issue-73 184 60     SPACE issue-73 184 61 – – PUNCT issue-73 184 62 funds fund NOUN issue-73 184 63 of of ADP issue-73 184 64 money money NOUN issue-73 184 65 as as ADP issue-73 184 66 an an DET issue-73 184 67 intangible intangible ADJ issue-73 184 68 form form NOUN issue-73 184 69 consequence consequence NOUN issue-73 184 70 of of ADP issue-73 184 71 relationship relationship NOUN issue-73 184 72 that that PRON issue-73 184 73 arise arise VERB issue-73 184 74 between between ADP issue-73 184 75 state state NOUN issue-73 184 76 , , PUNCT issue-73 184 77 local local ADJ issue-73 184 78 government government NOUN issue-73 184 79 , , PUNCT issue-73 184 80 private private ADJ issue-73 184 81 business business NOUN issue-73 184 82 entities entity NOUN issue-73 184 83 and and CCONJ issue-73 184 84 public public ADJ issue-73 184 85 organizations organization NOUN issue-73 184 86 in in ADP issue-73 184 87 a a DET issue-73 184 88 part part NOUN issue-73 184 89 of of ADP issue-73 184 90 their their PRON issue-73 184 91 use use NOUN issue-73 184 92 , , PUNCT issue-73 184 93 the the DET issue-73 184 94 amount amount NOUN issue-73 184 95 of of ADP issue-73 184 96 which which PRON issue-73 184 97 will will AUX issue-73 184 98 equal equal VERB issue-73 184 99 the the DET issue-73 184 100 sum sum NOUN issue-73 184 101 of of ADP issue-73 184 102 the the DET issue-73 184 103 gross gross ADJ issue-73 184 104 domestic domestic ADJ issue-73 184 105 product product NOUN issue-73 184 106 for for ADP issue-73 184 107 the the DET issue-73 184 108 relevant relevant ADJ issue-73 184 109 period period NOUN issue-73 184 110 ( ( PUNCT issue-73 184 111 see see VERB issue-73 184 112 figure figure NOUN issue-73 184 113 3 3 NUM issue-73 184 114 ) ) PUNCT issue-73 184 115 . . PUNCT issue-73 185 1 public public ADJ issue-73 185 2 state state NOUN issue-73 185 3 finance finance NOUN issue-73 185 4 , , PUNCT issue-73 185 5 what what PRON issue-73 185 6 are be AUX issue-73 185 7 presented present VERB issue-73 185 8 cash cash NOUN issue-73 185 9 resources resource NOUN issue-73 185 10 of of ADP issue-73 185 11 the the DET issue-73 185 12 state state NOUN issue-73 185 13 budget budget NOUN issue-73 185 14 consist consist NOUN issue-73 185 15 of of ADP issue-73 185 16 revenue revenue NOUN issue-73 185 17 and and CCONJ issue-73 185 18 expenditure expenditure NOUN issue-73 185 19 parts part NOUN issue-73 185 20 . . PUNCT issue-73 186 1 regarding regard VERB issue-73 186 2 public public ADJ issue-73 186 3 private private ADJ issue-73 186 4 finances finance NOUN issue-73 186 5 , , PUNCT issue-73 186 6 their their PRON issue-73 186 7 sum sum NOUN issue-73 186 8 is be AUX issue-73 186 9 actually actually ADV issue-73 186 10 equal equal ADJ issue-73 186 11 to to ADP issue-73 186 12 the the DET issue-73 186 13 amount amount NOUN issue-73 186 14 of of ADP issue-73 186 15 the the DET issue-73 186 16 gross gross ADJ issue-73 186 17 domestic domestic ADJ issue-73 186 18 product product NOUN issue-73 186 19 for for ADP issue-73 186 20 the the DET issue-73 186 21 period period NOUN issue-73 186 22 . . PUNCT issue-73 187 1 the the DET issue-73 187 2 sum sum NOUN issue-73 187 3 of of ADP issue-73 187 4 these these DET issue-73 187 5 components component NOUN issue-73 187 6 of of ADP issue-73 187 7 public public ADJ issue-73 187 8 finances finance NOUN issue-73 187 9 for for ADP issue-73 187 10 the the DET issue-73 187 11 period period NOUN issue-73 187 12 2010 2010 NUM issue-73 187 13 - - SYM issue-73 187 14 2015 2015 NUM issue-73 187 15 for for ADP issue-73 187 16 purposes purpose NOUN issue-73 187 17 of of ADP issue-73 187 18 state state NOUN issue-73 187 19 financial financial ADJ issue-73 187 20 audit audit NOUN issue-73 187 21 is be AUX issue-73 187 22 shown show VERB issue-73 187 23 in in ADP issue-73 187 24 figure figure NOUN issue-73 187 25 3 3 NUM issue-73 187 26 . . PUNCT issue-73 187 27 comparing compare VERB issue-73 187 28 the the DET issue-73 187 29 results result NOUN issue-73 187 30 of of ADP issue-73 187 31 the the DET issue-73 187 32 financial financial ADJ issue-73 187 33 audit audit NOUN issue-73 187 34 activities activity NOUN issue-73 187 35 which which PRON issue-73 187 36 are be AUX issue-73 187 37 carrying carry VERB issue-73 187 38 out out ADP issue-73 187 39 by by ADP issue-73 187 40 the the DET issue-73 187 41 accounting accounting PROPN issue-73 187 42 chamber chamber PROPN issue-73 187 43 of of ADP issue-73 187 44 ukraine ukraine PROPN issue-73 187 45 and and CCONJ issue-73 187 46 the the DET issue-73 187 47 state state NOUN issue-73 187 48 audit audit NOUN issue-73 187 49 service service NOUN issue-73 187 50 of of ADP issue-73 187 51 ukraine ukraine NOUN issue-73 187 52 , , PUNCT issue-73 187 53 it it PRON issue-73 187 54 should should AUX issue-73 187 55 be be AUX issue-73 187 56 noted note VERB issue-73 187 57 that that SCONJ issue-73 187 58 their their PRON issue-73 187 59 number number NOUN issue-73 187 60 tends tend VERB issue-73 187 61 to to PART issue-73 187 62 decrease decrease VERB issue-73 187 63 , , PUNCT issue-73 187 64 whereas whereas SCONJ issue-73 187 65 the the DET issue-73 187 66 volume volume NOUN issue-73 187 67 of of ADP issue-73 187 68 public public ADJ issue-73 187 69 finance finance NOUN issue-73 187 70 for for ADP issue-73 187 71 the the DET issue-73 187 72 purpose purpose NOUN issue-73 187 73 of of ADP issue-73 187 74 state state NOUN issue-73 187 75 financial financial ADJ issue-73 187 76 audit audit NOUN issue-73 187 77 is be AUX issue-73 187 78 increasing increase VERB issue-73 187 79 . . PUNCT issue-73 188 1 the the DET issue-73 188 2 data datum NOUN issue-73 188 3 on on ADP issue-73 188 4 the the DET issue-73 188 5 figure figure NOUN issue-73 188 6 3 3 NUM issue-73 188 7 also also ADV issue-73 188 8 show show VERB issue-73 188 9 that that SCONJ issue-73 188 10 volume volume NOUN issue-73 188 11 of of ADP issue-73 188 12 revealed reveal VERB issue-73 188 13 financial financial ADJ issue-73 188 14 violations violation NOUN issue-73 188 15 ranged range VERB issue-73 188 16 from from ADP issue-73 188 17 0.067 0.067 NUM issue-73 188 18 % % NOUN issue-73 188 19 to to ADP issue-73 188 20 3.3 3.3 NUM issue-73 188 21 % % NOUN issue-73 188 22 relative relative ADJ issue-73 188 23 to to ADP issue-73 188 24 the the DET issue-73 188 25 amount amount NOUN issue-73 188 26 of of ADP issue-73 188 27 public public ADJ issue-73 188 28 finance finance NOUN issue-73 188 29 in in ADP issue-73 188 30 ukraine ukraine NOUN issue-73 188 31 during during ADP issue-73 188 32 2010 2010 NUM issue-73 188 33 - - SYM issue-73 188 34 2014 2014 NUM issue-73 188 35 . . PUNCT issue-73 189 1 moreover moreover ADV issue-73 189 2 , , PUNCT issue-73 189 3 there there PRON issue-73 189 4 is be VERB issue-73 189 5 a a DET issue-73 189 6 large large ADJ issue-73 189 7 amount amount NOUN issue-73 189 8 of of ADP issue-73 189 9 public public ADJ issue-73 189 10 financial financial ADJ issue-73 189 11 resources resource NOUN issue-73 189 12 which which PRON issue-73 189 13 are be AUX issue-73 189 14 owned own VERB issue-73 189 15 by by ADP issue-73 189 16 the the DET issue-73 189 17 state state NOUN issue-73 189 18 enterprises enterprise NOUN issue-73 189 19 institutions institution NOUN issue-73 189 20 and and CCONJ issue-73 189 21 organizations organization NOUN issue-73 189 22 , , PUNCT issue-73 189 23 and and CCONJ issue-73 189 24 a a DET issue-73 189 25 term term NOUN issue-73 189 26 of of ADP issue-73 189 27 their their PRON issue-73 189 28 exploitation exploitation NOUN issue-73 189 29 is be AUX issue-73 189 30 exceeding exceed VERB issue-73 189 31 one one NUM issue-73 189 32 year year NOUN issue-73 189 33 and and CCONJ issue-73 189 34 which which PRON issue-73 189 35 may may AUX issue-73 189 36 partly partly ADV issue-73 189 37 be be AUX issue-73 189 38 the the DET issue-73 189 39 elements element NOUN issue-73 189 40 of of ADP issue-73 189 41 above above ADP issue-73 189 42 foregoing forego VERB issue-73 189 43 components component NOUN issue-73 189 44 of of ADP issue-73 189 45 public public ADJ issue-73 189 46 finances finance NOUN issue-73 189 47 . . PUNCT issue-73 190 1 this this PRON issue-73 190 2 primarily primarily ADV issue-73 190 3 applies apply VERB issue-73 190 4 to to ADP issue-73 190 5 a a DET issue-73 190 6 long long ADJ issue-73 190 7 term term NOUN issue-73 190 8 capital capital NOUN issue-73 190 9 public public ADJ issue-73 190 10 procurement procurement NOUN issue-73 190 11 of of ADP issue-73 190 12 goods good NOUN issue-73 190 13 and and CCONJ issue-73 190 14 services service NOUN issue-73 190 15 , , PUNCT issue-73 190 16 which which PRON issue-73 190 17 are be AUX issue-73 190 18 one one NUM issue-73 190 19 of of ADP issue-73 190 20 the the DET issue-73 190 21 areas area NOUN issue-73 190 22 of of ADP issue-73 190 23 implementation implementation NOUN issue-73 190 24 of of ADP issue-73 190 25 public public ADJ issue-73 190 26 expenditure expenditure NOUN issue-73 190 27 , , PUNCT issue-73 190 28 but but CCONJ issue-73 190 29 the the DET issue-73 190 30 financial financial ADJ issue-73 190 31 control control NOUN issue-73 190 32 of of ADP issue-73 190 33 the the DET issue-73 190 34 storage storage NOUN issue-73 190 35 and and CCONJ issue-73 190 36 use use NOUN issue-73 190 37 of of ADP issue-73 190 38 public public ADJ issue-73 190 39 investment investment NOUN issue-73 190 40 into into ADP issue-73 190 41 an an DET issue-73 190 42 object object NOUN issue-73 190 43 is be AUX issue-73 190 44 not not PART issue-73 190 45 made make VERB issue-73 190 46 . . PUNCT issue-73 191 1 consequently consequently ADV issue-73 191 2 , , PUNCT issue-73 191 3 public public ADJ issue-73 191 4 finances finance NOUN issue-73 191 5 manifest manifest VERB issue-73 191 6 through through ADP issue-73 191 7 the the DET issue-73 191 8 socio socio NOUN issue-73 191 9 - - PUNCT issue-73 191 10 economic economic ADJ issue-73 191 11 relationships relationship NOUN issue-73 191 12 that that PRON issue-73 191 13 are be AUX issue-73 191 14 associated associate VERB issue-73 191 15 with with ADP issue-73 191 16 pleasure pleasure NOUN issue-73 191 17 of of ADP issue-73 191 18 all all DET issue-73 191 19 kinds kind NOUN issue-73 191 20 of of ADP issue-73 191 21 public public ADJ issue-73 191 22 interest interest NOUN issue-73 191 23 and and CCONJ issue-73 191 24 are be AUX issue-73 191 25 regulated regulate VERB issue-73 191 26 baltic baltic ADJ issue-73 191 27 journal journal NOUN issue-73 191 28 of of ADP issue-73 191 29 economic economic ADJ issue-73 191 30 studies study NOUN issue-73 191 31 10 10 NUM issue-73 191 32 vol vol NOUN issue-73 191 33 . . PROPN issue-73 192 1 2 2 NUM issue-73 192 2 , , PUNCT issue-73 192 3 no no INTJ issue-73 192 4 . . NOUN issue-73 192 5 2 2 NUM issue-73 192 6 , , PUNCT issue-73 192 7 2016 2016 NUM issue-73 192 8 name name NOUN issue-73 192 9 source source NOUN issue-73 192 10 of of ADP issue-73 192 11 income income NOUN issue-73 192 12 , , PUNCT issue-73 192 13 bln bln NUM issue-73 192 14 . . PUNCT issue-73 193 1 uah uah PROPN issue-73 193 2 2005 2005 NUM issue-73 193 3 2010 2010 NUM issue-73 193 4 2015 2015 NUM issue-73 193 5 name name NOUN issue-73 193 6 source source NOUN issue-73 193 7 costs cost NOUN issue-73 193 8 , , PUNCT issue-73 193 9 bln bln NUM issue-73 193 10 . . PUNCT issue-73 194 1 uah uah PROPN issue-73 194 2 2005 2005 NUM issue-73 194 3 2010 2010 NUM issue-73 194 4 2015 2015 NUM issue-73 194 5 tax tax NOUN issue-73 194 6 revenues revenue NOUN issue-73 194 7 103,1 103,1 NUM issue-73 194 8 245 245 NUM issue-73 194 9 453,7 453,7 NUM issue-73 194 10 current current ADJ issue-73 194 11 expenditures expenditure NOUN issue-73 194 12 123,4 123,4 VERB issue-73 194 13 347,2 347,2 NUM issue-73 194 14 656,4 656,4 ADJ issue-73 194 15 non non ADJ issue-73 194 16 - - ADJ issue-73 194 17 tax tax ADJ issue-73 194 18 revenues revenue NOUN issue-73 194 19 26,2 26,2 VERB issue-73 194 20 61,8 61,8 NUM issue-73 194 21 130,4 130,4 NUM issue-73 194 22 capital capital NOUN issue-73 194 23 expenditures expenditure NOUN issue-73 194 24 18,1 18,1 NUM issue-73 194 25 30,7 30,7 NUM issue-73 194 26 60,2 60,2 NUM issue-73 194 27 other other ADJ issue-73 194 28 4,3 4,3 NUM issue-73 194 29 6,1 6,1 NUM issue-73 194 30 9,4 9,4 NOUN issue-73 194 31 other other ADJ issue-73 194 32 0 0 NUM issue-73 194 33 0 0 NUM issue-73 194 34 1 1 NUM issue-73 194 35 total total NOUN issue-73 194 36 133,6 133,6 ADJ issue-73 194 37 312,9 312,9 PROPN issue-73 194 38 593,5 593,5 NUM issue-73 194 39 total total ADJ issue-73 194 40 141,5 141,5 ADJ issue-73 194 41 377,9 377,9 NUM issue-73 194 42 717,6 717,6 ADJ issue-73 194 43 intergovernmental intergovernmental ADJ issue-73 194 44 transfers transfer NOUN issue-73 194 45 24,8 24,8 NUM issue-73 194 46 85,5 85,5 NUM issue-73 194 47 180,6 180,6 PROPN issue-73 194 48 intergovernmental intergovernmental ADJ issue-73 194 49 transfers transfer NOUN issue-73 194 50 24,8 24,8 NUM issue-73 194 51 85,5 85,5 NUM issue-73 194 52 180,6 180,6 PROPN issue-73 194 53 pension pension NOUN issue-73 194 54 fund fund NOUN issue-73 194 55 49,2 49,2 PROPN issue-73 194 56 159,2 159,2 NUM issue-73 194 57 236,1 236,1 VERB issue-73 194 58 pension pension NOUN issue-73 194 59 fund fund NOUN issue-73 194 60 65,5 65,5 PROPN issue-73 195 1 193,7 193,7 NOUN issue-73 195 2 255,1 255,1 NUM issue-73 195 3 the the DET issue-73 195 4 state state NOUN issue-73 195 5 ( ( PUNCT issue-73 195 6 public public ADJ issue-73 195 7 authorities authority NOUN issue-73 195 8 ) ) PUNCT issue-73 195 9 state state NOUN issue-73 195 10 audit audit NOUN issue-73 195 11 state state NOUN issue-73 195 12 audit audit NOUN issue-73 195 13 management management NOUN issue-73 195 14 of of ADP issue-73 195 15 public public ADJ issue-73 195 16 resources resource NOUN issue-73 195 17 spending spend VERB issue-73 195 18 public public ADJ issue-73 195 19 ( ( PUNCT issue-73 195 20 local local ADJ issue-73 195 21 ) ) PUNCT issue-73 195 22 financial financial ADJ issue-73 195 23 resources resource NOUN issue-73 195 24 formation formation NOUN issue-73 195 25 of of ADP issue-73 195 26 state state NOUN issue-73 195 27 and and CCONJ issue-73 195 28 local local ADJ issue-73 195 29 budgets budget NOUN issue-73 195 30 basic basic ADJ issue-73 195 31 principles principle NOUN issue-73 195 32 of of ADP issue-73 195 33 budgeting budgeting NOUN issue-73 195 34 : : PUNCT issue-73 195 35   NOUN issue-73 195 36 fullness fullness ADJ issue-73 195 37 interior interior NOUN issue-73 195 38 : : PUNCT issue-73 195 39   NUM issue-73 195 40 tax tax NOUN issue-73 195 41 revenues revenue NOUN issue-73 195 42   ADP issue-73 195 43 non non ADJ issue-73 195 44 - - ADJ issue-73 195 45 tax tax ADJ issue-73 195 46 revenues revenue NOUN issue-73 195 47   ADP issue-73 195 48 share share NOUN issue-73 195 49 premium premium NOUN issue-73 195 50   PROPN issue-73 195 51 loan loan NOUN issue-73 195 52 proceeds proceed NOUN issue-73 195 53   PROPN issue-73 195 54 transfers transfer NOUN issue-73 195 55   ADP issue-73 195 56 income income NOUN issue-73 195 57 from from ADP issue-73 195 58 the the DET issue-73 195 59 capital capital NOUN issue-73 195 60   PROPN issue-73 195 61 trust trust NOUN issue-73 195 62 funds fund NOUN issue-73 195 63 external external ADJ issue-73 195 64 : : PUNCT issue-73 195 65   NUM issue-73 195 66 income income NOUN issue-73 195 67 from from ADP issue-73 195 68 capital capital NOUN issue-73 195 69   PROPN issue-73 195 70 loan loan NOUN issue-73 195 71 and and CCONJ issue-73 195 72 guarantee guarantee VERB issue-73 195 73 income income NOUN issue-73 195 74   NOUN issue-73 195 75 transfers transfer NOUN issue-73 195 76   ADP issue-73 195 77 trust trust NOUN issue-73 195 78 funds fund NOUN issue-73 195 79   PROPN issue-73 195 80 proceeds proceed NOUN issue-73 195 81 from from ADP issue-73 195 82 privatization privatization NOUN issue-73 195 83 of of ADP issue-73 195 84 state state NOUN issue-73 195 85 property property NOUN issue-73 195 86 basic basic ADJ issue-73 195 87 principles principle NOUN issue-73 195 88 of of ADP issue-73 195 89 spending spend VERB issue-73 195 90 resources resource NOUN issue-73 195 91 : : PUNCT issue-73 195 92   NOUN issue-73 195 93 appropriate appropriate ADJ issue-73 195 94 use use NOUN issue-73 195 95   NOUN issue-73 195 96 effectiveness effectiveness NOUN issue-73 195 97   PROPN issue-73 195 98 legality legality NOUN issue-73 195 99 external external NOUN issue-73 195 100 : : PUNCT issue-73 195 101   NUM issue-73 195 102 % % NOUN issue-73 195 103 costs cost VERB issue-73 195 104 on on ADP issue-73 195 105 loans loan NOUN issue-73 195 106   ADP issue-73 195 107 humanitarian humanitarian ADJ issue-73 195 108 assistance assistance NOUN issue-73 195 109 to to ADP issue-73 195 110 other other ADJ issue-73 195 111 states state NOUN issue-73 195 112   ADP issue-73 195 113 lending lend VERB issue-73 195 114   CCONJ issue-73 195 115 purchase purchase NOUN issue-73 195 116 products product NOUN issue-73 195 117   ADP issue-73 195 118 fines fine NOUN issue-73 195 119 , , PUNCT issue-73 195 120 other other ADJ issue-73 195 121 interior interior NOUN issue-73 195 122 : : PUNCT issue-73 195 123   NUM issue-73 195 124 budget budget NOUN issue-73 195 125 financing financing NOUN issue-73 195 126   PROPN issue-73 195 127 investments investment NOUN issue-73 195 128   ADP issue-73 195 129 state state NOUN issue-73 195 130 transfers transfer NOUN issue-73 195 131   ADP issue-73 195 132 lending lending NOUN issue-73 195 133   ADP issue-73 195 134 % % NOUN issue-73 195 135 borrowing borrowing NOUN issue-73 195 136 costs cost NOUN issue-73 195 137 fig fig NOUN issue-73 195 138 . . PUNCT issue-73 196 1 2 2 X issue-73 196 2 . . X issue-73 196 3 the the DET issue-73 196 4 composition composition NOUN issue-73 196 5 of of ADP issue-73 196 6 public public ADJ issue-73 196 7 finances finance NOUN issue-73 196 8 , , PUNCT issue-73 196 9 which which PRON issue-73 196 10 should should AUX issue-73 196 11 be be AUX issue-73 196 12 an an DET issue-73 196 13 object object NOUN issue-73 196 14 of of ADP issue-73 196 15 audit audit NOUN issue-73 196 16 as as ADP issue-73 196 17 a a DET issue-73 196 18 function function NOUN issue-73 196 19 of of ADP issue-73 196 20 the the DET issue-73 196 21 government government NOUN issue-73 196 22 source source NOUN issue-73 196 23 : : PUNCT issue-73 196 24 developed develop VERB issue-73 196 25 by by ADP issue-73 196 26 the the DET issue-73 196 27 authors author NOUN issue-73 196 28 * * PUNCT issue-73 196 29 – – PUNCT issue-73 196 30 identified identify VERB issue-73 196 31 financial financial ADJ issue-73 196 32 resources resource NOUN issue-73 196 33 , , PUNCT issue-73 196 34 only only ADV issue-73 196 35 the the DET issue-73 196 36 state state NOUN issue-73 196 37 audit audit NOUN issue-73 196 38 service service NOUN issue-73 196 39 of of ADP issue-73 196 40 ukraine ukraine PROPN issue-73 196 41 fig fig NOUN issue-73 196 42 . . PUNCT issue-73 197 1 3 3 X issue-73 197 2 . . X issue-73 197 3 certain certain ADJ issue-73 197 4 macroeconomic macroeconomic ADJ issue-73 197 5 indicators indicator NOUN issue-73 197 6 of of ADP issue-73 197 7 socio socio NOUN issue-73 197 8 - - PUNCT issue-73 197 9 economic economic ADJ issue-73 197 10 development development NOUN issue-73 197 11 of of ADP issue-73 197 12 ukraine ukraine NOUN issue-73 197 13 and and CCONJ issue-73 197 14 results result NOUN issue-73 197 15 of of ADP issue-73 197 16 the the DET issue-73 197 17 state state NOUN issue-73 197 18 financial financial ADJ issue-73 197 19 audit audit NOUN issue-73 197 20 for for ADP issue-73 197 21 2010 2010 NUM issue-73 197 22 - - SYM issue-73 197 23 2015 2015 NUM issue-73 197 24 , , PUNCT issue-73 197 25 in in ADP issue-73 197 26 billion billion NUM issue-73 197 27 uah uah NOUN issue-73 197 28 ( ( PUNCT issue-73 197 29 compiled compile VERB issue-73 197 30 from from ADP issue-73 197 31 official official ADJ issue-73 197 32 data datum NOUN issue-73 197 33 of of ADP issue-73 197 34 the the DET issue-73 197 35 state state NOUN issue-73 197 36 audit audit PROPN issue-73 197 37 office office NOUN issue-73 197 38 ukraine ukraine NOUN issue-73 197 39 , , PUNCT issue-73 197 40 the the DET issue-73 197 41 accounting accounting PROPN issue-73 197 42 chamber chamber PROPN issue-73 197 43 of of ADP issue-73 197 44 ukraine ukraine PROPN issue-73 197 45 , , PUNCT issue-73 197 46 the the DET issue-73 197 47 ministry ministry PROPN issue-73 197 48 of of ADP issue-73 197 49 finance finance PROPN issue-73 197 50 of of ADP issue-73 197 51 ukraine ukraine NOUN issue-73 197 52 , , PUNCT issue-73 197 53 internet internet NOUN issue-73 197 54 project project NOUN issue-73 197 55 the the DET issue-73 197 56 « « PUNCT issue-73 197 57 price price NOUN issue-73 197 58 of of ADP issue-73 197 59 the the DET issue-73 197 60 state state NOUN issue-73 197 61 » » PUNCT issue-73 197 62 , , PUNCT issue-73 197 63 2010 2010 NUM issue-73 197 64 - - SYM issue-73 197 65 2015 2015 NUM issue-73 197 66 ) ) PUNCT issue-73 197 67 1083 1083 NUM issue-73 197 68 1317 1317 NUM issue-73 197 69 1409 1409 NUM issue-73 197 70 1455 1455 NUM issue-73 197 71 1567 1567 NUM issue-73 197 72 1958 1958 NUM issue-73 197 73 690,8 690,8 NOUN issue-73 197 74 812,7 812,7 NOUN issue-73 197 75 934,7 934,7 NOUN issue-73 197 76 934,4 934,4 ADJ issue-73 197 77 959,5 959,5 NOUN issue-73 197 78 1311 1311 NUM issue-73 197 79 59 59 NUM issue-73 197 80 26,7 26,7 NUM issue-73 197 81 15,8 15,8 NUM issue-73 197 82 20,3 20,3 NUM issue-73 197 83 28,4 28,4 NUM issue-73 197 84 2,8 2,8 NUM issue-73 197 85 * * SYM issue-73 197 86 0 0 NUM issue-73 197 87 10 10 NUM issue-73 197 88 20 20 NUM issue-73 197 89 30 30 NUM issue-73 197 90 40 40 NUM issue-73 197 91 50 50 NUM issue-73 197 92 60 60 NUM issue-73 197 93 70 70 NUM issue-73 197 94 600 600 NUM issue-73 197 95 800 800 NUM issue-73 197 96 1000 1000 NUM issue-73 197 97 1200 1200 NUM issue-73 197 98 1400 1400 NUM issue-73 197 99 1600 1600 NUM issue-73 197 100 1800 1800 NUM issue-73 197 101 2000 2000 NUM issue-73 197 102 2010 2010 NUM issue-73 197 103 2011 2011 NUM issue-73 197 104 2012 2012 NUM issue-73 197 105 2013 2013 NUM issue-73 197 106 2014 2014 NUM issue-73 197 107 2015 2015 NUM issue-73 197 108 gross gross ADJ issue-73 197 109 domestic domestic ADJ issue-73 197 110 product product NOUN issue-73 197 111 the the DET issue-73 197 112 consolidated consolidated ADJ issue-73 197 113 budget budget NOUN issue-73 197 114 ( ( PUNCT issue-73 197 115 income income NOUN issue-73 197 116 + + CCONJ issue-73 197 117 expenses expense NOUN issue-73 197 118 ) ) PUNCT issue-73 197 119 identified identify VERB issue-73 197 120 deviations deviation NOUN issue-73 197 121 by by ADP issue-73 197 122 the the DET issue-73 197 123 accounting accounting PROPN issue-73 197 124 chamber chamber PROPN issue-73 197 125 of of ADP issue-73 197 126 ukraine ukraine PROPN issue-73 197 127 and and CCONJ issue-73 197 128 the the DET issue-73 197 129 state state NOUN issue-73 197 130 audit audit NOUN issue-73 197 131 service service NOUN issue-73 197 132 of of ADP issue-73 197 133 ukraine ukraine PROPN issue-73 197 134 baltic baltic PROPN issue-73 197 135 journal journal PROPN issue-73 197 136 of of ADP issue-73 197 137 economic economic ADJ issue-73 197 138 studies study NOUN issue-73 197 139 11 11 NUM issue-73 197 140 vol vol NOUN issue-73 197 141 . . PROPN issue-73 198 1 2 2 NUM issue-73 198 2 , , PUNCT issue-73 198 3 no no INTJ issue-73 198 4 . . NOUN issue-73 198 5 2 2 NUM issue-73 198 6 , , PUNCT issue-73 198 7 2016 2016 NUM issue-73 198 8 by by ADP issue-73 198 9 establishing establish VERB issue-73 198 10 mandatory mandatory ADJ issue-73 198 11 requirements requirement NOUN issue-73 198 12 of of ADP issue-73 198 13 state state NOUN issue-73 198 14 or or CCONJ issue-73 198 15 local local ADJ issue-73 198 16 governments government NOUN issue-73 198 17 that that PRON issue-73 198 18 apply apply VERB issue-73 198 19 to to ADP issue-73 198 20 members member NOUN issue-73 198 21 of of ADP issue-73 198 22 economic economic ADJ issue-73 198 23 relations relation NOUN issue-73 198 24 of of ADP issue-73 198 25 all all DET issue-73 198 26 forms form NOUN issue-73 198 27 of of ADP issue-73 198 28 ownership ownership NOUN issue-73 198 29 in in ADP issue-73 198 30 the the DET issue-73 198 31 process process NOUN issue-73 198 32 of of ADP issue-73 198 33 accumulation accumulation NOUN issue-73 198 34 , , PUNCT issue-73 198 35 distribution distribution NOUN issue-73 198 36 , , PUNCT issue-73 198 37 redistribution redistribution NOUN issue-73 198 38 and and CCONJ issue-73 198 39 use use VERB issue-73 198 40 money money NOUN issue-73 198 41 funds fund NOUN issue-73 198 42 . . PUNCT issue-73 199 1 the the DET issue-73 199 2 main main ADJ issue-73 199 3 components component NOUN issue-73 199 4 of of ADP issue-73 199 5 public public ADJ issue-73 199 6 finances finance NOUN issue-73 199 7 , , PUNCT issue-73 199 8 which which PRON issue-73 199 9 should should AUX issue-73 199 10 be be AUX issue-73 199 11 subject subject ADJ issue-73 199 12 to to ADP issue-73 199 13 public public ADJ issue-73 199 14 audit audit NOUN issue-73 199 15 are be AUX issue-73 199 16 public public ADJ issue-73 199 17 state state NOUN issue-73 199 18 and and CCONJ issue-73 199 19 public public ADJ issue-73 199 20 private private ADJ issue-73 199 21 financial financial ADJ issue-73 199 22 funds fund NOUN issue-73 199 23 , , PUNCT issue-73 199 24 which which PRON issue-73 199 25 actually actually ADV issue-73 199 26 consist consist VERB issue-73 199 27 of of ADP issue-73 199 28 revenue revenue NOUN issue-73 199 29 and and CCONJ issue-73 199 30 expenditure expenditure NOUN issue-73 199 31 of of ADP issue-73 199 32 the the DET issue-73 199 33 state state NOUN issue-73 199 34 budget budget NOUN issue-73 199 35 and and CCONJ issue-73 199 36 are be AUX issue-73 199 37 the the DET issue-73 199 38 basis basis NOUN issue-73 199 39 of of ADP issue-73 199 40 gross gross ADJ issue-73 199 41 domestic domestic ADJ issue-73 199 42 product product NOUN issue-73 199 43 . . PUNCT issue-73 200 1 defining define VERB issue-73 200 2 components component NOUN issue-73 200 3 of of ADP issue-73 200 4 public public ADJ issue-73 200 5 finances finance NOUN issue-73 200 6 , , PUNCT issue-73 200 7 which which PRON issue-73 200 8 should should AUX issue-73 200 9 be be AUX issue-73 200 10 an an DET issue-73 200 11 object object NOUN issue-73 200 12 to to PART issue-73 200 13 audit audit VERB issue-73 200 14 as as ADP issue-73 200 15 a a DET issue-73 200 16 tool tool NOUN issue-73 200 17 of of ADP issue-73 200 18 government government NOUN issue-73 200 19 , , PUNCT issue-73 200 20 will will AUX issue-73 200 21 improve improve VERB issue-73 200 22 the the DET issue-73 200 23 effectiveness effectiveness NOUN issue-73 200 24 of of ADP issue-73 200 25 control control NOUN issue-73 200 26 measures measure NOUN issue-73 200 27 and and CCONJ issue-73 200 28 will will AUX issue-73 200 29 improve improve VERB issue-73 200 30 the the DET issue-73 200 31 state state NOUN issue-73 200 32 of of ADP issue-73 200 33 public public ADJ issue-73 200 34 administration administration NOUN issue-73 200 35 in in ADP issue-73 200 36 general general ADJ issue-73 200 37 . . PUNCT issue-73 201 1 5 5 X issue-73 201 2 . . X issue-73 201 3 conclusions conclusion NOUN issue-73 201 4 public public PROPN issue-73 201 5 administration administration NOUN issue-73 201 6 in in ADP issue-73 201 7 ukraine ukraine PROPN issue-73 201 8 is be AUX issue-73 201 9 in in ADP issue-73 201 10 a a DET issue-73 201 11 difficult difficult ADJ issue-73 201 12 transition transition NOUN issue-73 201 13 state state NOUN issue-73 201 14 , , PUNCT issue-73 201 15 which which PRON issue-73 201 16 is be AUX issue-73 201 17 affected affect VERB issue-73 201 18 by by ADP issue-73 201 19 influence influence NOUN issue-73 201 20 of of ADP issue-73 201 21 external external ADJ issue-73 201 22 and and CCONJ issue-73 201 23 internal internal ADJ issue-73 201 24 factors factor NOUN issue-73 201 25 . . PUNCT issue-73 202 1 according accord VERB issue-73 202 2 to to ADP issue-73 202 3 international international ADJ issue-73 202 4 estimates estimate NOUN issue-73 202 5 socially socially ADV issue-73 202 6 - - PUNCT issue-73 202 7 oriented orient VERB issue-73 202 8 part part NOUN issue-73 202 9 of of ADP issue-73 202 10 state state NOUN issue-73 202 11 governance governance NOUN issue-73 202 12 is be AUX issue-73 202 13 virtually virtually ADV issue-73 202 14 absent absent ADJ issue-73 202 15 , , PUNCT issue-73 202 16 but but CCONJ issue-73 202 17 it it PRON issue-73 202 18 created create VERB issue-73 202 19 the the DET issue-73 202 20 conditions condition NOUN issue-73 202 21 for for ADP issue-73 202 22 the the DET issue-73 202 23 growth growth NOUN issue-73 202 24 of of ADP issue-73 202 25 large large ADJ issue-73 202 26 financial financial ADJ issue-73 202 27 companies company NOUN issue-73 202 28 . . PUNCT issue-73 203 1 to to PART issue-73 203 2 ensure ensure VERB issue-73 203 3 the the DET issue-73 203 4 prosperity prosperity NOUN issue-73 203 5 of of ADP issue-73 203 6 economy economy NOUN issue-73 203 7 and and CCONJ issue-73 203 8 growth growth NOUN issue-73 203 9 of of ADP issue-73 203 10 the the DET issue-73 203 11 national national ADJ issue-73 203 12 gross gross ADJ issue-73 203 13 domestic domestic ADJ issue-73 203 14 product product NOUN issue-73 203 15 , , PUNCT issue-73 203 16 there there PRON issue-73 203 17 is be VERB issue-73 203 18 necessary necessary ADJ issue-73 203 19 to to PART issue-73 203 20 ensure ensure VERB issue-73 203 21 effective effective ADJ issue-73 203 22 control control NOUN issue-73 203 23 of of ADP issue-73 203 24 public public ADJ issue-73 203 25 financial financial ADJ issue-73 203 26 management management NOUN issue-73 203 27 , , PUNCT issue-73 203 28 which which PRON issue-73 203 29 should should AUX issue-73 203 30 be be AUX issue-73 203 31 realized realize VERB issue-73 203 32 in in ADP issue-73 203 33 accordance accordance NOUN issue-73 203 34 with with ADP issue-73 203 35 state state NOUN issue-73 203 36 financial financial ADJ issue-73 203 37 policies policy NOUN issue-73 203 38 . . PUNCT issue-73 204 1 in in ADP issue-73 204 2 a a DET issue-73 204 3 relatively relatively ADV issue-73 204 4 short short ADJ issue-73 204 5 period period NOUN issue-73 204 6 of of ADP issue-73 204 7 its its PRON issue-73 204 8 activity activity NOUN issue-73 204 9 the the DET issue-73 204 10 accounting accounting NOUN issue-73 204 11 chamber chamber PROPN issue-73 204 12 of of ADP issue-73 204 13 ukraine ukraine PROPN issue-73 204 14 and and CCONJ issue-73 204 15 the the DET issue-73 204 16 state state NOUN issue-73 204 17 audit audit NOUN issue-73 204 18 service service NOUN issue-73 204 19 of of ADP issue-73 204 20 ukraine ukraine NOUN issue-73 204 21 has have AUX issue-73 204 22 managed manage VERB issue-73 204 23 to to PART issue-73 204 24 solve solve VERB issue-73 204 25 the the DET issue-73 204 26 main main ADJ issue-73 204 27 task task NOUN issue-73 204 28     SPACE issue-73 204 29 – – PUNCT issue-73 204 30 to to PART issue-73 204 31 form form VERB issue-73 204 32 competent competent ADJ issue-73 204 33 constitutional constitutional ADJ issue-73 204 34 bodies body NOUN issue-73 204 35 , , PUNCT issue-73 204 36 to to PART issue-73 204 37 create create VERB issue-73 204 38 the the DET issue-73 204 39 basis basis NOUN issue-73 204 40 for for ADP issue-73 204 41 developing develop VERB issue-73 204 42 a a DET issue-73 204 43 new new ADJ issue-73 204 44 ideology ideology NOUN issue-73 204 45 of of ADP issue-73 204 46 public public ADJ issue-73 204 47 , , PUNCT issue-73 204 48 independent independent ADJ issue-73 204 49 state state NOUN issue-73 204 50 financial financial ADJ issue-73 204 51 control control NOUN issue-73 204 52 in in ADP issue-73 204 53 ukraine ukraine NOUN issue-73 204 54 and and CCONJ issue-73 204 55 managed manage VERB issue-73 204 56 to to PART issue-73 204 57 draw draw VERB issue-73 204 58 public public ADJ issue-73 204 59 attention attention NOUN issue-73 204 60 to to ADP issue-73 204 61 the the DET issue-73 204 62 false false ADJ issue-73 204 63 system system NOUN issue-73 204 64 use use VERB issue-73 204 65 budget budget NOUN issue-73 204 66 resources resource NOUN issue-73 204 67 , , PUNCT issue-73 204 68 show show VERB issue-73 204 69 that that SCONJ issue-73 204 70 the the DET issue-73 204 71 money money NOUN issue-73 204 72 of of ADP issue-73 204 73 state state NOUN issue-73 204 74 budget budget NOUN issue-73 204 75     SPACE issue-73 204 76 – – PUNCT issue-73 204 77 money money NOUN issue-73 204 78 is be AUX issue-73 204 79 not not PART issue-73 204 80 belong belong ADJ issue-73 204 81 to to ADP issue-73 204 82 the the DET issue-73 204 83 government government NOUN issue-73 204 84 and and CCONJ issue-73 204 85 the the DET issue-73 204 86 ministry ministry PROPN issue-73 204 87 of of ADP issue-73 204 88 finance finance PROPN issue-73 204 89 , , PUNCT issue-73 204 90 but but CCONJ issue-73 204 91 the the DET issue-73 204 92 taxpayers taxpayer NOUN issue-73 204 93 ’ ’ PART issue-73 204 94 money money NOUN issue-73 204 95 , , PUNCT issue-73 204 96 public public ADJ issue-73 204 97 money money NOUN issue-73 204 98 means mean VERB issue-73 204 99 a a DET issue-73 204 100 property property NOUN issue-73 204 101 of of ADP issue-73 204 102 every every DET issue-73 204 103 citizen citizen NOUN issue-73 204 104 ’s ’s NOUN issue-73 204 105 of of ADP issue-73 204 106 ukraine ukraine NOUN issue-73 204 107 . . PUNCT issue-73 205 1 the the DET issue-73 205 2 activity activity NOUN issue-73 205 3 of of ADP issue-73 205 4 the the DET issue-73 205 5 state state NOUN issue-73 205 6 financial financial ADJ issue-73 205 7 audit audit NOUN issue-73 205 8 has have VERB issue-73 205 9 limited limit VERB issue-73 205 10 nature nature NOUN issue-73 205 11 , , PUNCT issue-73 205 12 because because SCONJ issue-73 205 13 it it PRON issue-73 205 14 does do AUX issue-73 205 15 not not PART issue-73 205 16 apply apply VERB issue-73 205 17 to to ADP issue-73 205 18 all all DET issue-73 205 19 financial financial ADJ issue-73 205 20 resources resource NOUN issue-73 205 21 . . PUNCT issue-73 206 1 this this PRON issue-73 206 2 is be AUX issue-73 206 3 due due ADJ issue-73 206 4 to to ADP issue-73 206 5 the the DET issue-73 206 6 lack lack NOUN issue-73 206 7 of of ADP issue-73 206 8 a a DET issue-73 206 9 unified unified ADJ issue-73 206 10 approach approach NOUN issue-73 206 11 to to ADP issue-73 206 12 the the DET issue-73 206 13 determination determination NOUN issue-73 206 14 of of ADP issue-73 206 15 state state NOUN issue-73 206 16 auditing auditing NOUN issue-73 206 17 objects object NOUN issue-73 206 18 , , PUNCT issue-73 206 19 which which PRON issue-73 206 20 prevents prevent VERB issue-73 206 21 effective effective ADJ issue-73 206 22 governance governance NOUN issue-73 206 23 and and CCONJ issue-73 206 24 does do AUX issue-73 206 25 n’t not PART issue-73 206 26 allow allow VERB issue-73 206 27 carrying carry VERB issue-73 206 28 out out ADP issue-73 206 29 a a DET issue-73 206 30 control control NOUN issue-73 206 31 of of ADP issue-73 206 32 financial financial ADJ issue-73 206 33 resources resource NOUN issue-73 206 34 funds fund NOUN issue-73 206 35 . . PUNCT issue-73 207 1 given give VERB issue-73 207 2 comparative comparative ADJ issue-73 207 3 analysis analysis NOUN issue-73 207 4 of of ADP issue-73 207 5 the the DET issue-73 207 6 views view NOUN issue-73 207 7 of of ADP issue-73 207 8 scientists scientist NOUN issue-73 207 9 about about ADP issue-73 207 10 the the DET issue-73 207 11 nature nature NOUN issue-73 207 12 of of ADP issue-73 207 13 public public ADJ issue-73 207 14 finance finance NOUN issue-73 207 15 and and CCONJ issue-73 207 16 their their PRON issue-73 207 17 composition composition NOUN issue-73 207 18 , , PUNCT issue-73 207 19 we we PRON issue-73 207 20 formulated formulate VERB issue-73 207 21 the the DET issue-73 207 22 following follow VERB issue-73 207 23 conclusions conclusion NOUN issue-73 207 24 . . PUNCT issue-73 208 1 1 1 X issue-73 208 2 . . X issue-73 208 3 public public ADJ issue-73 208 4 finances finance NOUN issue-73 208 5     SPACE issue-73 208 6 – – PUNCT issue-73 208 7 social social ADJ issue-73 208 8 and and CCONJ issue-73 208 9 economic economic ADJ issue-73 208 10 relations relation NOUN issue-73 208 11 that that PRON issue-73 208 12 arise arise VERB issue-73 208 13 in in ADP issue-73 208 14 the the DET issue-73 208 15 process process NOUN issue-73 208 16 of of ADP issue-73 208 17 formation formation NOUN issue-73 208 18 , , PUNCT issue-73 208 19 distribution distribution NOUN issue-73 208 20 ( ( PUNCT issue-73 208 21 redistribution redistribution NOUN issue-73 208 22 ) ) PUNCT issue-73 208 23 and and CCONJ issue-73 208 24 the the DET issue-73 208 25 use use NOUN issue-73 208 26 of of ADP issue-73 208 27 public public ADJ issue-73 208 28 funds fund NOUN issue-73 208 29 that that PRON issue-73 208 30 are be AUX issue-73 208 31 associated associate VERB issue-73 208 32 with with ADP issue-73 208 33 pleasure pleasure NOUN issue-73 208 34 of of ADP issue-73 208 35 all all DET issue-73 208 36 kinds kind NOUN issue-73 208 37 of of ADP issue-73 208 38 public public ADJ issue-73 208 39 interest interest NOUN issue-73 208 40 and and CCONJ issue-73 208 41 are be AUX issue-73 208 42 regulated regulate VERB issue-73 208 43 by by ADP issue-73 208 44 establishing establish VERB issue-73 208 45 mandatory mandatory ADJ issue-73 208 46 requirements requirement NOUN issue-73 208 47 of of ADP issue-73 208 48 state state NOUN issue-73 208 49 or or CCONJ issue-73 208 50 local local ADJ issue-73 208 51 governments government NOUN issue-73 208 52 that that PRON issue-73 208 53 apply apply VERB issue-73 208 54 to to ADP issue-73 208 55 members member NOUN issue-73 208 56 of of ADP issue-73 208 57 economic economic ADJ issue-73 208 58 relations relation NOUN issue-73 208 59 of of ADP issue-73 208 60 all all DET issue-73 208 61 forms form NOUN issue-73 208 62 of of ADP issue-73 208 63 ownership ownership NOUN issue-73 208 64 . . PUNCT issue-73 209 1 2 2 X issue-73 209 2 . . X issue-73 209 3 public public ADJ issue-73 209 4 finance finance NOUN issue-73 209 5 as as ADP issue-73 209 6 an an DET issue-73 209 7 object object NOUN issue-73 209 8 of of ADP issue-73 209 9 state state NOUN issue-73 209 10 financial financial ADJ issue-73 209 11 audit audit NOUN issue-73 209 12 include include VERB issue-73 209 13 : : PUNCT issue-73 209 14 public public ADJ issue-73 209 15 public public ADJ issue-73 209 16 finances finance NOUN issue-73 209 17 ( ( PUNCT issue-73 209 18 funds fund NOUN issue-73 209 19 of of ADP issue-73 209 20 the the DET issue-73 209 21 state state NOUN issue-73 209 22 budget budget NOUN issue-73 209 23 of of ADP issue-73 209 24 ukraine ukraine ADJ issue-73 209 25 and and CCONJ issue-73 209 26 local local ADJ issue-73 209 27 budgets budget NOUN issue-73 209 28 , , PUNCT issue-73 209 29 loans loan NOUN issue-73 209 30 granted grant VERB issue-73 209 31 under under ADP issue-73 209 32 the the DET issue-73 209 33 state state NOUN issue-73 209 34 and and CCONJ issue-73 209 35 local local ADJ issue-73 209 36 guarantee guarantee NOUN issue-73 209 37 , , PUNCT issue-73 209 38 funds fund NOUN issue-73 209 39 of of ADP issue-73 209 40 national national PROPN issue-73 209 41 bank bank PROPN issue-73 209 42 and and CCONJ issue-73 209 43 other other ADJ issue-73 209 44 stateowned stateowne VERB issue-73 209 45 banks bank NOUN issue-73 209 46 , , PUNCT issue-73 209 47 state state NOUN issue-73 209 48 trust trust NOUN issue-73 209 49 funds fund NOUN issue-73 209 50 , , PUNCT issue-73 209 51 pension pension NOUN issue-73 209 52 fund fund NOUN issue-73 209 53 and and CCONJ issue-73 209 54 funds fund NOUN issue-73 209 55 of of ADP issue-73 209 56 obligatory obligatory ADJ issue-73 209 57 social social ADJ issue-73 209 58 insurance insurance NOUN issue-73 209 59 , , PUNCT issue-73 209 60 funds fund NOUN issue-73 209 61 of of ADP issue-73 209 62 entities entity NOUN issue-73 209 63 management management NOUN issue-73 209 64 of of ADP issue-73 209 65 state state NOUN issue-73 209 66 and and CCONJ issue-73 209 67 municipal municipal ADJ issue-73 209 68 property property NOUN issue-73 209 69 , , PUNCT issue-73 209 70 which which PRON issue-73 209 71 receive receive VERB issue-73 209 72 them they PRON issue-73 209 73 from from ADP issue-73 209 74 economic economic ADJ issue-73 209 75 activity activity NOUN issue-73 209 76 ) ) PUNCT issue-73 209 77 ; ; PUNCT issue-73 209 78 public public ADJ issue-73 209 79 private private ADJ issue-73 209 80 finance finance NOUN issue-73 209 81 ( ( PUNCT issue-73 209 82 finance finance VERB issue-73 209 83 small small ADJ issue-73 209 84 businesses business NOUN issue-73 209 85 , , PUNCT issue-73 209 86 corporate corporate ADJ issue-73 209 87 finance finance NOUN issue-73 209 88 , , PUNCT issue-73 209 89 finance finance NOUN issue-73 209 90 banks bank NOUN issue-73 209 91 , , PUNCT issue-73 209 92 finance finance NOUN issue-73 209 93 non non ADJ issue-73 209 94 - - ADJ issue-73 209 95 profit profit ADJ issue-73 209 96 organizations organization NOUN issue-73 209 97 ) ) PUNCT issue-73 209 98     SPACE issue-73 209 99 – – PUNCT issue-73 209 100 funds fund NOUN issue-73 209 101 of of ADP issue-73 209 102 money money NOUN issue-73 209 103 as as ADP issue-73 209 104 a a DET issue-73 209 105 substantive substantive ADJ issue-73 209 106 materialized materialize VERB issue-73 209 107 form form NOUN issue-73 209 108 consequence consequence NOUN issue-73 209 109 of of ADP issue-73 209 110 relationship relationship NOUN issue-73 209 111 that that PRON issue-73 209 112 arise arise VERB issue-73 209 113 between between ADP issue-73 209 114 state state NOUN issue-73 209 115 , , PUNCT issue-73 209 116 local local ADJ issue-73 209 117 government government NOUN issue-73 209 118 , , PUNCT issue-73 209 119 private private ADJ issue-73 209 120 business business NOUN issue-73 209 121 entities entity NOUN issue-73 209 122 and and CCONJ issue-73 209 123 public public ADJ issue-73 209 124 organizations organization NOUN issue-73 209 125 in in ADP issue-73 209 126 a a DET issue-73 209 127 part part NOUN issue-73 209 128 of of ADP issue-73 209 129 their their PRON issue-73 209 130 use use NOUN issue-73 209 131 . . PUNCT issue-73 210 1 the the DET issue-73 210 2 setting set VERB issue-73 210 3 out out ADP issue-73 210 4 approach approach NOUN issue-73 210 5 to to ADP issue-73 210 6 the the DET issue-73 210 7 consideration consideration NOUN issue-73 210 8 of of ADP issue-73 210 9 public public ADJ issue-73 210 10 finance finance NOUN issue-73 210 11 as as ADP issue-73 210 12 an an DET issue-73 210 13 integrated integrated ADJ issue-73 210 14 object object NOUN issue-73 210 15 state state NOUN issue-73 210 16 financial financial ADJ issue-73 210 17 audit audit NOUN issue-73 210 18 will will AUX issue-73 210 19 improve improve VERB issue-73 210 20 the the DET issue-73 210 21 efficiency efficiency NOUN issue-73 210 22 of of ADP issue-73 210 23 state state NOUN issue-73 210 24 management management NOUN issue-73 210 25 of of ADP issue-73 210 26 public public ADJ issue-73 210 27 finances finance NOUN issue-73 210 28 . . PUNCT issue-73 211 1 references reference NOUN issue-73 211 2 angelina angelina PROPN issue-73 211 3 , , PUNCT issue-73 211 4 i.a i.a PROPN issue-73 211 5 . . PROPN issue-73 211 6 ( ( PUNCT issue-73 211 7 2014 2014 NUM issue-73 211 8 ) ) PUNCT issue-73 211 9 . . PUNCT issue-73 212 1 problems problem NOUN issue-73 212 2 and and CCONJ issue-73 212 3 prospects prospect NOUN issue-73 212 4 of of ADP issue-73 212 5 forming form VERB issue-73 212 6 a a DET issue-73 212 7 unified unified ADJ issue-73 212 8 system system NOUN issue-73 212 9 of of ADP issue-73 212 10 state state NOUN issue-73 212 11 financial financial ADJ issue-73 212 12 control control NOUN issue-73 212 13 in in ADP issue-73 212 14 ukraine ukraine NOUN issue-73 212 15 . . PUNCT issue-73 213 1 finance finance NOUN issue-73 213 2 , , PUNCT issue-73 213 3 banks bank NOUN issue-73 213 4 , , PUNCT issue-73 213 5 investment investment NOUN issue-73 213 6 : : PUNCT issue-73 213 7 research research NOUN issue-73 213 8 journal journal PROPN issue-73 213 9 , , PUNCT issue-73 213 10 ukraine ukraine NOUN issue-73 213 11 , , PUNCT issue-73 213 12 № № ADV issue-73 213 13 2 2 NUM issue-73 213 14 , , PUNCT issue-73 213 15 p. p. NOUN issue-73 213 16 9 9 NUM issue-73 213 17 - - SYM issue-73 213 18 14 14 NUM issue-73 213 19 . . PUNCT issue-73 213 20 retrieved retrieve VERB issue-73 213 21 from from ADP issue-73 213 22 : : PUNCT issue-73 213 23 http://fbi.crimea.edu/ http://fbi.crimea.edu/ PROPN issue-73 213 24 arhiv/2014 arhiv/2014 PROPN issue-73 213 25 / / SYM issue-73 213 26 nv_2 nv_2 NOUN issue-73 213 27 - - SYM issue-73 213 28 2014/002angelina.pdf 2014/002angelina.pdf NUM issue-73 213 29 bardash bardash NOUN issue-73 213 30 , , PUNCT issue-73 213 31 s.v s.v PROPN issue-73 213 32 . . PROPN issue-73 213 33 ( ( PUNCT issue-73 213 34 2008 2008 NUM issue-73 213 35 ) ) PUNCT issue-73 213 36 . . PUNCT issue-73 214 1 control control NOUN issue-73 214 2 over over ADP issue-73 214 3 activites activite NOUN issue-73 214 4 of of ADP issue-73 214 5 business business NOUN issue-73 214 6 entities entity NOUN issue-73 214 7 : : PUNCT issue-73 214 8 hypotheses hypothesis NOUN issue-73 214 9 and and CCONJ issue-73 214 10 versions version NOUN issue-73 214 11 of of ADP issue-73 214 12 violations violation NOUN issue-73 214 13 . . PUNCT issue-73 215 1 kyiv kyiv PROPN issue-73 215 2 national national PROPN issue-73 215 3 university university PROPN issue-73 215 4 of of ADP issue-73 215 5 trade trade NOUN issue-73 215 6 and and CCONJ issue-73 215 7 economics economic NOUN issue-73 215 8 , , PUNCT issue-73 215 9 ukraine ukraine NOUN issue-73 215 10 : : PUNCT issue-73 215 11 monograph monograph NOUN issue-73 215 12 , , PUNCT issue-73 215 13 312 312 NUM issue-73 215 14 p. p. NOUN issue-73 215 15 bardash bardash NOUN issue-73 215 16 , , PUNCT issue-73 215 17 s.v s.v PROPN issue-73 215 18 . . PROPN issue-73 215 19 ( ( PUNCT issue-73 215 20 2008 2008 NUM issue-73 215 21 ) ) PUNCT issue-73 215 22 . . PUNCT issue-73 216 1 subject subject VERB issue-73 216 2 and and CCONJ issue-73 216 3 object object VERB issue-73 216 4 control control NOUN issue-73 216 5 as as ADP issue-73 216 6 a a DET issue-73 216 7 field field NOUN issue-73 216 8 of of ADP issue-73 216 9 scientific scientific ADJ issue-73 216 10 knowledge knowledge NOUN issue-73 216 11 and and CCONJ issue-73 216 12 practice practice NOUN issue-73 216 13 : : PUNCT issue-73 216 14 relationship relationship NOUN issue-73 216 15 between between ADP issue-73 216 16 the the DET issue-73 216 17 categories category NOUN issue-73 216 18 and and CCONJ issue-73 216 19 differences difference NOUN issue-73 216 20 . . PUNCT issue-73 217 1 accounting accounting NOUN issue-73 217 2 and and CCONJ issue-73 217 3 auditing auditing NOUN issue-73 217 4 , , PUNCT issue-73 217 5 journal journal NOUN issue-73 217 6 , , PUNCT issue-73 217 7 ukraine ukraine NOUN issue-73 217 8 : : PUNCT issue-73 217 9 number number NOUN issue-73 217 10 6 6 NUM issue-73 217 11 , , PUNCT issue-73 217 12 p. p. NOUN issue-73 217 13 55 55 NUM issue-73 217 14 - - SYM issue-73 217 15 61 61 NUM issue-73 217 16 . . PUNCT issue-73 218 1 mnich mnich PROPN issue-73 218 2 , , PUNCT issue-73 218 3 e.v e.v PROPN issue-73 218 4 . . PROPN issue-73 218 5 , , PUNCT issue-73 218 6 bardash bardash NOUN issue-73 218 7 , , PUNCT issue-73 218 8 s.v s.v PROPN issue-73 218 9 . . PROPN issue-73 218 10 , , PUNCT issue-73 218 11 nykonovych nykonovych PROPN issue-73 218 12 , , PUNCT issue-73 218 13 m.o m.o PROPN issue-73 218 14 . . PROPN issue-73 218 15 , , PUNCT issue-73 218 16 barabash barabash PROPN issue-73 218 17 , , PUNCT issue-73 218 18 n.s n.s PROPN issue-73 218 19 . . PROPN issue-73 218 20 , , PUNCT issue-73 218 21 nazarova nazarova PROPN issue-73 218 22 k.a k.a PROPN issue-73 218 23 . . PROPN issue-73 218 24 , , PUNCT issue-73 218 25 olendiy olendiy PROPN issue-73 218 26 o.t o.t PROPN issue-73 218 27 . . PUNCT issue-73 218 28 ( ( PUNCT issue-73 218 29 2009 2009 NUM issue-73 218 30 ) ) PUNCT issue-73 218 31 . . PUNCT issue-73 219 1 state state NOUN issue-73 219 2 financial financial ADJ issue-73 219 3 audit audit NOUN issue-73 219 4 : : PUNCT issue-73 219 5 methodology methodology NOUN issue-73 219 6 and and CCONJ issue-73 219 7 organization organization NOUN issue-73 219 8 . . PUNCT issue-73 220 1 kyiv kyiv PROPN issue-73 220 2 national national PROPN issue-73 220 3 university university PROPN issue-73 220 4 of of ADP issue-73 220 5 trade trade NOUN issue-73 220 6 and and CCONJ issue-73 220 7 economics economic NOUN issue-73 220 8 , , PUNCT issue-73 220 9 ukraine ukraine NOUN issue-73 220 10 : : PUNCT issue-73 220 11 monograph monograph PROPN issue-73 220 12 , , PUNCT issue-73 220 13 318 318 NUM issue-73 220 14 p. p. NOUN issue-73 220 15 maksimov maksimov PROPN issue-73 220 16 , , PUNCT issue-73 220 17 v.f v.f PROPN issue-73 220 18 . . PROPN issue-73 220 19 , , PUNCT issue-73 220 20 slobodyanyk slobodyanyk PROPN issue-73 220 21 , , PUNCT issue-73 220 22 y.b y.b PROPN issue-73 220 23 . . PROPN issue-73 220 24 ( ( PUNCT issue-73 220 25 2013 2013 NUM issue-73 220 26 ) ) PUNCT issue-73 220 27 . . PUNCT issue-73 221 1 the the DET issue-73 221 2 essence essence NOUN issue-73 221 3 of of ADP issue-73 221 4 the the DET issue-73 221 5 state state NOUN issue-73 221 6 audit audit NOUN issue-73 221 7 . . PUNCT issue-73 222 1 businessinform businessinform PROPN issue-73 222 2 kharkiv kharkiv PROPN issue-73 222 3 , , PUNCT issue-73 222 4 ukraine ukraine NOUN issue-73 222 5 : : PUNCT issue-73 222 6 № № NOUN issue-73 222 7 11 11 NUM issue-73 222 8 , , PUNCT issue-73 222 9 p. p. NOUN issue-73 222 10 319 319 NUM issue-73 222 11 - - SYM issue-73 222 12 323 323 NUM issue-73 222 13 . . PUNCT issue-73 223 1 pushkareva pushkareva PROPN issue-73 223 2 , , PUNCT issue-73 223 3 o.y o.y PROPN issue-73 223 4 . . PUNCT issue-73 223 5 ( ( PUNCT issue-73 223 6 2009 2009 NUM issue-73 223 7 ) ) PUNCT issue-73 223 8 . . PUNCT issue-73 224 1 the the DET issue-73 224 2 state state NOUN issue-73 224 3 financial financial ADJ issue-73 224 4 audit audit NOUN issue-73 224 5 of of ADP issue-73 224 6 business business NOUN issue-73 224 7 entities entity NOUN issue-73 224 8 as as ADP issue-73 224 9 a a DET issue-73 224 10 priority priority NOUN issue-73 224 11 activity activity NOUN issue-73 224 12 of of ADP issue-73 224 13 the the DET issue-73 224 14 state state NOUN issue-73 224 15 control control NOUN issue-73 224 16 and and CCONJ issue-73 224 17 auditing auditing NOUN issue-73 224 18 service service NOUN issue-73 224 19 . . PUNCT issue-73 225 1 the the DET issue-73 225 2 state state NOUN issue-73 225 3 and and CCONJ issue-73 225 4 the the DET issue-73 225 5 regions region NOUN issue-73 225 6 , , PUNCT issue-73 225 7 series series NOUN issue-73 225 8 : : PUNCT issue-73 225 9 economics economic NOUN issue-73 225 10 and and CCONJ issue-73 225 11 business business NOUN issue-73 225 12 , , PUNCT issue-73 225 13 ukraine ukraine NOUN issue-73 225 14 , , PUNCT issue-73 225 15 № № ADV issue-73 225 16 7 7 NUM issue-73 225 17 , , PUNCT issue-73 225 18 p. p. NOUN issue-73 225 19 160 160 NUM issue-73 225 20 - - SYM issue-73 225 21 164 164 NUM issue-73 225 22 . . PUNCT issue-73 225 23 retrieved retrieve VERB issue-73 225 24 from from ADP issue-73 225 25 : : PUNCT issue-73 225 26 http://www.nbuv.gov.ua http://www.nbuv.gov.ua PROPN issue-73 225 27 scorba scorba PROPN issue-73 225 28 , , PUNCT issue-73 225 29 o.a o.a PROPN issue-73 225 30 . . PROPN issue-73 225 31 ( ( PUNCT issue-73 225 32 2010 2010 NUM issue-73 225 33 ) ) PUNCT issue-73 225 34 . . PUNCT issue-73 226 1 the the DET issue-73 226 2 emergence emergence NOUN issue-73 226 3 and and CCONJ issue-73 226 4 development development NOUN issue-73 226 5 of of ADP issue-73 226 6 state state NOUN issue-73 226 7 financial financial ADJ issue-73 226 8 and and CCONJ issue-73 226 9 economic economic ADJ issue-73 226 10 audit audit NOUN issue-73 226 11 . . PUNCT issue-73 227 1 economy economy NOUN issue-73 227 2 : : PUNCT issue-73 227 3 problems problem NOUN issue-73 227 4 of of ADP issue-73 227 5 theory theory NOUN issue-73 227 6 and and CCONJ issue-73 227 7 practice practice NOUN issue-73 227 8 . . PUNCT issue-73 228 1 proceedings proceeding NOUN issue-73 228 2 of of ADP issue-73 228 3 dnipropetrovsk dnipropetrovsk PROPN issue-73 228 4 national national PROPN issue-73 228 5 university university PROPN issue-73 228 6 , , PUNCT issue-73 228 7 ukraine ukraine NOUN issue-73 228 8 : : PUNCT issue-73 228 9 issue issue NOUN issue-73 228 10 261 261 NUM issue-73 228 11 , , PUNCT issue-73 228 12 volume volume NOUN issue-73 228 13 v v NOUN issue-73 228 14 , , PUNCT issue-73 228 15 p. p. NOUN issue-73 228 16 1299 1299 NUM issue-73 228 17 - - SYM issue-73 228 18 1306 1306 NUM issue-73 228 19 . . PUNCT issue-73 229 1 slobodyanyk slobodyanyk PROPN issue-73 229 2 , , PUNCT issue-73 229 3 y.b y.b PROPN issue-73 229 4 . . PROPN issue-73 229 5 ( ( PUNCT issue-73 229 6 2013 2013 NUM issue-73 229 7 ) ) PUNCT issue-73 229 8 . . PUNCT issue-73 230 1 subject subject VERB issue-73 230 2 and and CCONJ issue-73 230 3 object object VERB issue-73 230 4 state state NOUN issue-73 230 5 audit audit NOUN issue-73 230 6 . . PUNCT issue-73 231 1 bulletin bulletin NOUN issue-73 231 2 of of ADP issue-73 231 3 the the DET issue-73 231 4 odessa odessa PROPN issue-73 231 5 national national PROPN issue-73 231 6 university university PROPN issue-73 231 7 . . PUNCT issue-73 232 1 ii ii PROPN issue-73 232 2 mechnikov mechnikov PROPN issue-73 232 3 , , PUNCT issue-73 232 4 ukraine ukraine NOUN issue-73 232 5 , , PUNCT issue-73 232 6 volume volume NOUN issue-73 232 7 18 18 NUM issue-73 232 8 , , PUNCT issue-73 232 9 issue issue NOUN issue-73 232 10 2/1 2/1 NUM issue-73 232 11 , , PUNCT issue-73 232 12 p. p. NOUN issue-73 232 13 154 154 NUM issue-73 232 14 - - SYM issue-73 232 15 159 159 NUM issue-73 232 16 . . PUNCT issue-73 233 1 slobodyanyk slobodyanyk PROPN issue-73 233 2 , , PUNCT issue-73 233 3 y.b y.b PROPN issue-73 233 4 . . PROPN issue-73 233 5 ( ( PUNCT issue-73 233 6 2014 2014 NUM issue-73 233 7 ) ) PUNCT issue-73 233 8 . . PUNCT issue-73 234 1 formation formation VERB issue-73 234 2 a a DET issue-73 234 3 system system NOUN issue-73 234 4 of of ADP issue-73 234 5 public public ADJ issue-73 234 6 audit audit NOUN issue-73 234 7 in in ADP issue-73 234 8 ukraine ukraine NOUN issue-73 234 9 . . PUNCT issue-73 235 1 fop fop ADJ issue-73 235 2 nataluha nataluha ADJ issue-73 235 3 a. a. NOUN issue-73 235 4 , , PUNCT issue-73 235 5 city city PROPN issue-73 235 6 sumy sumy PROPN issue-73 235 7 , , PUNCT issue-73 235 8 ukraine ukraine NOUN issue-73 235 9 : : PUNCT issue-73 235 10 monograph monograph PROPN issue-73 235 11 , , PUNCT issue-73 235 12 322 322 NUM issue-73 235 13 p. p. PROPN issue-73 235 14 baltic baltic PROPN issue-73 235 15 journal journal PROPN issue-73 235 16 of of ADP issue-73 235 17 economic economic ADJ issue-73 235 18 studies study NOUN issue-73 235 19 12 12 NUM issue-73 235 20 vol vol NOUN issue-73 235 21 . . PROPN issue-73 236 1 2 2 NUM issue-73 236 2 , , PUNCT issue-73 236 3 no no INTJ issue-73 236 4 . . NOUN issue-73 236 5 2 2 NUM issue-73 236 6 , , PUNCT issue-73 236 7 2016 2016 NUM issue-73 236 8 homutenko homutenko NOUN issue-73 236 9 , , PUNCT issue-73 236 10 v.p v.p PROPN issue-73 236 11 . . PROPN issue-73 236 12 , , PUNCT issue-73 236 13 homutenko homutenko PROPN issue-73 236 14 , , PUNCT issue-73 236 15 a.v a.v PROPN issue-73 236 16 . . PROPN issue-73 236 17 ( ( PUNCT issue-73 236 18 2011 2011 NUM issue-73 236 19 ) ) PUNCT issue-73 236 20 . . PUNCT issue-73 237 1 public public ADJ issue-73 237 2 audit audit NOUN issue-73 237 3 as as ADP issue-73 237 4 a a DET issue-73 237 5 form form NOUN issue-73 237 6 of of ADP issue-73 237 7 financial financial ADJ issue-73 237 8 control control NOUN issue-73 237 9 : : PUNCT issue-73 237 10 the the DET issue-73 237 11 nature nature NOUN issue-73 237 12 and and CCONJ issue-73 237 13 institutional institutional ADJ issue-73 237 14 features feature NOUN issue-73 237 15 . . PUNCT issue-73 238 1 odessa odessa ADJ issue-73 238 2 bulletin bulletin NOUN issue-73 238 3 of of ADP issue-73 238 4 social social ADJ issue-73 238 5 and and CCONJ issue-73 238 6 economic economic ADJ issue-73 238 7 research research NOUN issue-73 238 8 , , PUNCT issue-73 238 9 ukraine ukraine NOUN issue-73 238 10 : : PUNCT issue-73 238 11 № № NOUN issue-73 238 12 2 2 NUM issue-73 238 13 ( ( PUNCT issue-73 238 14 42 42 NUM issue-73 238 15 ) ) PUNCT issue-73 238 16 , , PUNCT issue-73 238 17 p. p. NOUN issue-73 238 18 124 124 NUM issue-73 238 19 - - SYM issue-73 238 20 130 130 NUM issue-73 238 21 . . PUNCT issue-73 239 1 legal legal ADJ issue-73 239 2 project project NOUN issue-73 239 3 of of ADP issue-73 239 4 the the DET issue-73 239 5 world world PROPN issue-73 239 6 bank bank PROPN issue-73 239 7 « « PUNCT issue-73 239 8 doing do VERB issue-73 239 9 business business NOUN issue-73 239 10 ukraine ukraine NOUN issue-73 239 11 » » PUNCT issue-73 239 12 ( ( PUNCT issue-73 239 13 2015 2015 NUM issue-73 239 14 - - SYM issue-73 239 15 2016 2016 NUM issue-73 239 16 ) ) PUNCT issue-73 239 17 . . PUNCT issue-73 240 1 retrieved retrieve VERB issue-73 240 2 from from ADP issue-73 240 3 : : PUNCT issue-73 240 4 http://www.doingbusiness.org/data/exploreeconomies/ukraine http://www.doingbusiness.org/data/exploreeconomies/ukraine ADJ issue-73 240 5 economic economic ADJ issue-73 240 6 data datum NOUN issue-73 240 7 by by ADP issue-73 240 8 the the DET issue-73 240 9 heritage heritage PROPN issue-73 240 10 foundation foundation PROPN issue-73 240 11 project project NOUN issue-73 240 12 « « PUNCT issue-73 240 13 ukraine ukraine PROPN issue-73 240 14 ’s ’s PART issue-73 240 15 economic economic ADJ issue-73 240 16 freedom freedom NOUN issue-73 240 17 » » PUNCT issue-73 240 18 ( ( PUNCT issue-73 240 19 1995 1995 NUM issue-73 240 20 - - SYM issue-73 240 21 2015 2015 NUM issue-73 240 22 ) ) PUNCT issue-73 240 23 . . PUNCT issue-73 241 1 retrieved retrieve VERB issue-73 241 2 from from ADP issue-73 241 3 : : PUNCT issue-73 241 4 http://www.heritage.org/index/country/ukraine http://www.heritage.org/index/country/ukraine NOUN issue-73 241 5 about about ADP issue-73 241 6 the the DET issue-73 241 7 accounting accounting NOUN issue-73 241 8 chamber chamber NOUN issue-73 241 9 : : PUNCT issue-73 241 10 law law NOUN issue-73 241 11 of of ADP issue-73 241 12 ukraine ukraine PROPN issue-73 241 13 ( ( PUNCT issue-73 241 14 02.07.2015 02.07.2015 NUM issue-73 241 15 ) ) PUNCT issue-73 241 16 . . PUNCT issue-73 242 1 № № ADP issue-73 242 2 576 576 NUM issue-73 242 3 / / SYM issue-73 242 4 8 8 NUM issue-73 242 5 - - PUNCT issue-73 242 6 bp bp NOUN issue-73 242 7 . . PUNCT issue-73 243 1 retrieved retrieve VERB issue-73 243 2 from from ADP issue-73 243 3 : : PUNCT issue-73 243 4 http://zakon4.rada.gov.ua/laws/show/576-19 http://zakon4.rada.gov.ua/laws/show/576-19 PROPN issue-73 243 5 . . PUNCT issue-73 244 1 analysis analysis NOUN issue-73 244 2 of of ADP issue-73 244 3 the the DET issue-73 244 4 state state NOUN issue-73 244 5 and and CCONJ issue-73 244 6 dynamics dynamic NOUN issue-73 244 7 results result NOUN issue-73 244 8 of of ADP issue-73 244 9 the the DET issue-73 244 10 state state NOUN issue-73 244 11 statistics statistic NOUN issue-73 244 12 service service NOUN issue-73 244 13 of of ADP issue-73 244 14 ukraine ukraine NOUN issue-73 244 15 ( ( PUNCT issue-73 244 16 2014 2014 NUM issue-73 244 17 ) ) PUNCT issue-73 244 18 . . PUNCT issue-73 245 1 retrieved retrieve VERB issue-73 245 2 from from ADP issue-73 245 3 : : PUNCT issue-73 245 4 http://www.ukrstat.gov.ua http://www.ukrstat.gov.ua X issue-73 245 5 about about ADP issue-73 245 6 state state NOUN issue-73 245 7 budget budget NOUN issue-73 245 8 : : PUNCT issue-73 245 9 law law NOUN issue-73 245 10 of of ADP issue-73 245 11 ukraine ukraine NOUN issue-73 245 12 ( ( PUNCT issue-73 245 13 2005 2005 NUM issue-73 245 14 , , PUNCT issue-73 245 15 2010 2010 NUM issue-73 245 16 , , PUNCT issue-73 245 17 2015 2015 NUM issue-73 245 18 ) ) PUNCT issue-73 245 19 . . PUNCT issue-73 246 1 retrieved retrieve VERB issue-73 246 2 from from ADP issue-73 246 3 : : PUNCT issue-73 246 4 http://www.ligazakon.ua http://www.ligazakon.ua PROPN issue-73 246 5 internet internet NOUN issue-73 246 6 project project NOUN issue-73 246 7 « « PUNCT issue-73 246 8 state state NOUN issue-73 246 9 price price NOUN issue-73 246 10 » » NOUN issue-73 246 11 : : PUNCT issue-73 246 12 the the DET issue-73 246 13 budget budget NOUN issue-73 246 14 of of ADP issue-73 246 15 ukraine ukraine NOUN issue-73 246 16 ( ( PUNCT issue-73 246 17 2005 2005 NUM issue-73 246 18 , , PUNCT issue-73 246 19 2010 2010 NUM issue-73 246 20 , , PUNCT issue-73 246 21 2011 2011 NUM issue-73 246 22 , , PUNCT issue-73 246 23 2012 2012 NUM issue-73 246 24 , , PUNCT issue-73 246 25 2013 2013 NUM issue-73 246 26 , , PUNCT issue-73 246 27 2014 2014 NUM issue-73 246 28 , , PUNCT issue-73 246 29 2015 2015 NUM issue-73 246 30 ) ) PUNCT issue-73 246 31 . . PUNCT issue-73 247 1 retrieved retrieve VERB issue-73 247 2 from from ADP issue-73 247 3 : : PUNCT issue-73 247 4 http://cost.ua http://cost.ua X issue-73 247 5 analysis analysis NOUN issue-73 247 6 of of ADP issue-73 247 7 the the DET issue-73 247 8 state state NOUN issue-73 247 9 and and CCONJ issue-73 247 10 dynamics dynamic NOUN issue-73 247 11 results result NOUN issue-73 247 12 of of ADP issue-73 247 13 the the DET issue-73 247 14 state state NOUN issue-73 247 15 service service NOUN issue-73 247 16 of of ADP issue-73 247 17 ukraine ukraine NOUN issue-73 247 18 ( ( PUNCT issue-73 247 19 2010 2010 NUM issue-73 247 20 , , PUNCT issue-73 247 21 2011 2011 NUM issue-73 247 22 , , PUNCT issue-73 247 23 2012 2012 NUM issue-73 247 24 , , PUNCT issue-73 247 25 2013 2013 NUM issue-73 247 26 , , PUNCT issue-73 247 27 2014 2014 NUM issue-73 247 28 , , PUNCT issue-73 247 29 2015 2015 NUM issue-73 247 30 ) ) PUNCT issue-73 247 31 . . PUNCT issue-73 248 1 retrieved retrieve VERB issue-73 248 2 from from ADP issue-73 248 3 : : PUNCT issue-73 248 4 http://www.dkrs.gov.ua http://www.dkrs.gov.ua NOUN issue-73 248 5 analysis analysis NOUN issue-73 248 6 of of ADP issue-73 248 7 the the DET issue-73 248 8 state state NOUN issue-73 248 9 and and CCONJ issue-73 248 10 dynamics dynamic NOUN issue-73 248 11 results result NOUN issue-73 248 12 of of ADP issue-73 248 13 the the DET issue-73 248 14 accounting accounting NOUN issue-73 248 15 chamber chamber PROPN issue-73 248 16 of of ADP issue-73 248 17 ukraine ukraine PROPN issue-73 248 18 ( ( PUNCT issue-73 248 19 2010 2010 NUM issue-73 248 20 , , PUNCT issue-73 248 21 2011 2011 NUM issue-73 248 22 , , PUNCT issue-73 248 23 2012 2012 NUM issue-73 248 24 , , PUNCT issue-73 248 25 2013 2013 NUM issue-73 248 26 , , PUNCT issue-73 248 27 2014 2014 NUM issue-73 248 28 ) ) PUNCT issue-73 248 29 . . PUNCT issue-73 249 1 retrieved retrieve VERB issue-73 249 2 from from ADP issue-73 249 3 : : PUNCT issue-73 249 4 http://www.ac-rada.gov.ua http://www.ac-rada.gov.ua NUM issue-73 249 5 analysis analysis NOUN issue-73 249 6 of of ADP issue-73 249 7 the the DET issue-73 249 8 dynamics dynamic NOUN issue-73 249 9 and and CCONJ issue-73 249 10 changes change NOUN issue-73 249 11 in in ADP issue-73 249 12 gross gross ADJ issue-73 249 13 domestic domestic ADJ issue-73 249 14 product product NOUN issue-73 249 15 of of ADP issue-73 249 16 ukraine ukraine NOUN issue-73 249 17 ( ( PUNCT issue-73 249 18 2010 2010 NUM issue-73 249 19 , , PUNCT issue-73 249 20 2011 2011 NUM issue-73 249 21 , , PUNCT issue-73 249 22 2012 2012 NUM issue-73 249 23 , , PUNCT issue-73 249 24 2013 2013 NUM issue-73 249 25 , , PUNCT issue-73 249 26 2014 2014 NUM issue-73 249 27 , , PUNCT issue-73 249 28 2015 2015 NUM issue-73 249 29 ) ) PUNCT issue-73 249 30 . . PUNCT issue-73 250 1 retrieved retrieve VERB issue-73 250 2 from from ADP issue-73 250 3 : : PUNCT issue-73 250 4 http://www.minfin.gov.ua http://www.minfin.gov.ua NUM issue-73 250 5 сергей сергей NOUN issue-73 250 6 бардаш бардаш NOUN issue-73 250 7 , , PUNCT issue-73 250 8 юрий юрий VERB issue-73 250 9 баранюк баранюк NOUN issue-73 250 10 финансовый финансовый NOUN issue-73 250 11 аудит аудит NOUN issue-73 250 12 как как VERB issue-73 250 13 составляющая составляющая PROPN issue-73 250 14 государственного государственного PROPN issue-73 250 15 управления управления PROPN issue-73 250 16 в в PROPN issue-73 250 17 украине украине PROPN issue-73 250 18 : : PUNCT issue-73 250 19 состояние состояние PROPN issue-73 250 20 и и PROPN issue-73 250 21 публичная публичная PROPN issue-73 250 22 необходимость необходимость VERB issue-73 250 23 аннотация аннотация NOUN issue-73 250 24 . . PUNCT issue-73 251 1 развитие развитие ADJ issue-73 251 2 экономик экономик PROPN issue-73 251 3 стран стран PROPN issue-73 251 4 мира мира PROPN issue-73 251 5 вызывает вызывает PROPN issue-73 251 6 необходимость необходимость VERB issue-73 251 7 улучшения улучшения PROPN issue-73 251 8 качества качества PROPN issue-73 251 9 государственного государственного PROPN issue-73 251 10 управления управления NOUN issue-73 251 11 , , PUNCT issue-73 251 12 результаты результаты PROPN issue-73 251 13 которого которого NOUN issue-73 251 14 обеспечивают обеспечивают PROPN issue-73 251 15 экономический экономический PROPN issue-73 251 16 рост рост PROPN issue-73 251 17 , , PUNCT issue-73 251 18 социальное социальное VERB issue-73 251 19 благополучие благополучие NOUN issue-73 251 20 и и NOUN issue-73 251 21 способствуют способствуют NOUN issue-73 251 22 решению решению VERB issue-73 251 23 глобальных глобальных NOUN issue-73 251 24 проблем проблем ADV issue-73 251 25 , , PUNCT issue-73 251 26 стоящие стоящие NOUN issue-73 251 27 перед перед ADJ issue-73 251 28 человечеством человечеством NOUN issue-73 251 29 . . PUNCT issue-73 252 1 для для PROPN issue-73 252 2 повышения повышения ADJ issue-73 252 3 эффективности эффективности NOUN issue-73 252 4 государственного государственного PROPN issue-73 252 5 управления управления PROPN issue-73 252 6 должна должна PROPN issue-73 252 7 существовать существовать PROPN issue-73 252 8 действенная действенная NOUN issue-73 252 9 система система PROPN issue-73 252 10 контроля контроля PROPN issue-73 252 11 , , PUNCT issue-73 252 12 которая которая NOUN issue-73 252 13 сможет сможет NOUN issue-73 252 14 выявлять выявлять NOUN issue-73 252 15 отклонения отклонения PROPN issue-73 252 16 от от X issue-73 252 17 плановых плановых VERB issue-73 252 18 стратегических стратегических NOUN issue-73 252 19 целей целей PROPN issue-73 252 20 развития развития NOUN issue-73 252 21 , , PUNCT issue-73 252 22 ненадлежащий ненадлежащий PROPN issue-73 252 23 уровень уровень PROPN issue-73 252 24 функционирования функционирования PROPN issue-73 252 25 которой которой VERB issue-73 252 26 приводит приводит PROPN issue-73 252 27 цель цель PROPN issue-73 252 28 работы работы NOUN issue-73 252 29 , , PUNCT issue-73 252 30 которая которая NOUN issue-73 252 31 заключается заключается NOUN issue-73 252 32 в в PROPN issue-73 252 33 установлении установлении PROPN issue-73 252 34 состояния состояния ADV issue-73 252 35 государственного государственного VERB issue-73 252 36 финансового финансового NOUN issue-73 252 37 аудита аудита NOUN issue-73 252 38 в в PROPN issue-73 252 39 украине украине PROPN issue-73 252 40 и и PROPN issue-73 252 41 определении определении NOUN issue-73 252 42 новых новых PROPN issue-73 252 43 , , PUNCT issue-73 252 44 учетно учетно NOUN issue-73 252 45 - - PUNCT issue-73 252 46 неподконтрольных неподконтрольных NOUN issue-73 252 47 ранее ранее NOUN issue-73 252 48 , , PUNCT issue-73 252 49 объектов объектов PROPN issue-73 252 50 , , PUNCT issue-73 252 51 которые которые ADP issue-73 252 52 находятся находятся PROPN issue-73 252 53 в в PROPN issue-73 252 54 распоряжении распоряжении VERB issue-73 252 55 аппарата аппарата PROPN issue-73 252 56 государственного государственного PROPN issue-73 252 57 управления управления PROPN issue-73 252 58 , , PUNCT issue-73 252 59 идентификация идентификация NOUN issue-73 252 60 которых которых PROPN issue-73 252 61 обеспечит обеспечит VERB issue-73 252 62 повышение повышение PROPN issue-73 252 63 функциональности функциональности PROPN issue-73 252 64 системы системы PROPN issue-73 252 65 государственного государственного VERB issue-73 252 66 финансового финансового NOUN issue-73 252 67 аудита аудита PROPN issue-73 252 68 в в PROPN issue-73 252 69 украине украине PROPN issue-73 252 70 . . PUNCT issue-73 253 1 для для PROPN issue-73 253 2 достижения достижения PROPN issue-73 253 3 цели цели VERB issue-73 253 4 необходимо необходимо PROPN issue-73 253 5 решить решить NOUN issue-73 253 6 следующие следующие NOUN issue-73 253 7 задачи задачи NOUN issue-73 253 8 . . PUNCT issue-73 254 1 во во NUM issue-73 254 2 - - PUNCT issue-73 254 3 первых первых NOUN issue-73 254 4 , , PUNCT issue-73 254 5 следует следует PROPN issue-73 254 6 установить установить PROPN issue-73 254 7 состояние состояние PROPN issue-73 254 8 государственного государственного NOUN issue-73 254 9 управления управления NOUN issue-73 254 10 экономикой экономикой VERB issue-73 254 11 украины украины NOUN issue-73 254 12 и и PROPN issue-73 254 13 определить определить PROPN issue-73 254 14 органы органы PROPN issue-73 254 15 государственной государственной PROPN issue-73 254 16 власти власти PROPN issue-73 254 17 , , PUNCT issue-73 254 18 которые которые ADP issue-73 254 19 являются являются ADJ issue-73 254 20 субъектами субъектами NOUN issue-73 254 21 реализации реализации PROPN issue-73 254 22 контрольной контрольной PROPN issue-73 254 23 функции функции PROPN issue-73 254 24 публичного публичного PROPN issue-73 254 25 управления управления NOUN issue-73 254 26 . . PUNCT issue-73 255 1 во во NUM issue-73 255 2 - - PUNCT issue-73 255 3 вторых вторых NOUN issue-73 255 4 , , PUNCT issue-73 255 5 определить определить NOUN issue-73 255 6 ресурсы ресурсы NOUN issue-73 255 7 , , PUNCT issue-73 255 8 которые которые PROPN issue-73 255 9 имеют имеют PROPN issue-73 255 10 публичный публичный PROPN issue-73 255 11 интерес интерес PROPN issue-73 255 12 и и PROPN issue-73 255 13 должны должны ADJ issue-73 255 14 быть быть NOUN issue-73 255 15 подконтрольны подконтрольны PROPN issue-73 255 16 государству государству PROPN issue-73 255 17 . . PUNCT issue-73 256 1 в в PROPN issue-73 256 2 - - PUNCT issue-73 256 3 третьих третьих ADJ issue-73 256 4 , , PUNCT issue-73 256 5 определить определить NOUN issue-73 256 6 состав состав NOUN issue-73 256 7 объектов объектов PROPN issue-73 256 8 и и PROPN issue-73 256 9 установить установить PROPN issue-73 256 10 состояние состояние NOUN issue-73 256 11 функционирования функционирования PROPN issue-73 256 12 системы системы NOUN issue-73 256 13 аудита аудита PROPN issue-73 256 14 государственных государственных PROPN issue-73 256 15 финансов финансов PROPN issue-73 256 16 с с PROPN issue-73 256 17 целью целью PROPN issue-73 256 18 повышения повышения ADJ issue-73 256 19 эффективности эффективности PROPN issue-73 256 20 следующих следующих PROPN issue-73 256 21 контрольных контрольных PROPN issue-73 256 22 мероприятий мероприятий PROPN issue-73 256 23 счетной счетной PROPN issue-73 256 24 палаты палаты VERB issue-73 256 25 украины украины PROPN issue-73 256 26 и и PROPN issue-73 256 27 государственной государственной VERB issue-73 256 28 аудиторской аудиторской PROPN issue-73 256 29 службы службы PROPN issue-73 256 30 украины украины NOUN issue-73 256 31 . . PUNCT issue-73 257 1 методологической методологической PROPN issue-73 257 2 основой основой PROPN issue-73 257 3 исследования исследования PROPN issue-73 257 4 является является VERB issue-73 257 5 диалектический диалектический PROPN issue-73 257 6 метод метод PROPN issue-73 257 7 , , PUNCT issue-73 257 8 который который ADJ issue-73 257 9 заключается заключается NOUN issue-73 257 10 в в PROPN issue-73 257 11 осуществлении осуществлении NOUN issue-73 257 12 исследования исследования PROPN issue-73 257 13 развития развития VERB issue-73 257 14 финансового финансового NOUN issue-73 257 15 аудита аудита PROPN issue-73 257 16 в в PROPN issue-73 257 17 системе системе VERB issue-73 257 18 государственного государственного PROPN issue-73 257 19 управления управления NOUN issue-73 257 20 , , PUNCT issue-73 257 21 его его ADJ issue-73 257 22 связи связи PROPN issue-73 257 23 с с PROPN issue-73 257 24 другими другими PROPN issue-73 257 25 формами формами PROPN issue-73 257 26 контроля контроля PROPN issue-73 257 27 , , PUNCT issue-73 257 28 осуществляемыми осуществляемыми NOUN issue-73 257 29 государством государством NOUN issue-73 257 30 ; ; PUNCT issue-73 257 31 системный системный NOUN issue-73 257 32 анализ анализ NOUN issue-73 257 33 финансово финансово VERB issue-73 257 34 - - PUNCT issue-73 257 35 экономических экономических NOUN issue-73 257 36 процессов процессов NOUN issue-73 257 37 , , PUNCT issue-73 257 38 который который ADJ issue-73 257 39 заключается заключается NOUN issue-73 257 40 в в PROPN issue-73 257 41 исследовании исследовании PROPN issue-73 257 42 государственного государственного VERB issue-73 257 43 финансового финансового NOUN issue-73 257 44 аудита аудита VERB issue-73 257 45 в в PROPN issue-73 257 46 системе системе PROPN issue-73 257 47 отношений отношений PROPN issue-73 257 48 , , PUNCT issue-73 257 49 которые которые PROPN issue-73 257 50 возникают возникают PROPN issue-73 257 51 между между PROPN issue-73 257 52 экономическими экономическими NOUN issue-73 257 53 субъектами субъектами PROPN issue-73 257 54 государственного государственного PROPN issue-73 258 1 и и PROPN issue-73 258 2 частного частного VERB issue-73 258 3 секторов секторов ADJ issue-73 258 4 экономики экономики NOUN issue-73 258 5 ; ; PUNCT issue-73 258 6 методы методы PROPN issue-73 258 7 ретроспективного ретроспективного VERB issue-73 258 8 и и PROPN issue-73 258 9 сравнительного сравнительного NOUN issue-73 258 10 анализа анализа VERB issue-73 258 11 опыта опыта NOUN issue-73 258 12 объективной объективной PROPN issue-73 258 13 направленности направленности PROPN issue-73 258 14 в в PROPN issue-73 258 15 организации организации VERB issue-73 258 16 государственного государственного NOUN issue-73 258 17 финансового финансового NOUN issue-73 258 18 аудита аудита NOUN issue-73 258 19 на на PROPN issue-73 258 20 территории территории NOUN issue-73 258 21 украины украины VERB issue-73 258 22 ; ; PUNCT issue-73 258 23 оценка оценка ADP issue-73 258 24 и и NOUN issue-73 258 25 обобщение обобщение NOUN issue-73 258 26 , , PUNCT issue-73 258 27 которое которое ADJ issue-73 258 28 заключается заключается NOUN issue-73 258 29 в в PROPN issue-73 258 30 подготовке подготовке PROPN issue-73 258 31 результатов результатов PROPN issue-73 258 32 и и PROPN issue-73 258 33 разработке разработке PROPN issue-73 258 34 предложений предложений PROPN issue-73 258 35 по по PROPN issue-73 258 36 усовершенствованию усовершенствованию PROPN issue-73 258 37 функционирования функционирования NOUN issue-73 258 38 системы системы NOUN issue-73 258 39 государственного государственного VERB issue-73 258 40 финансового финансового NOUN issue-73 258 41 аудита аудита NOUN issue-73 258 42 . . PUNCT issue-73 259 1 научные научные PROPN issue-73 259 2 результаты результаты PROPN issue-73 259 3 исследования исследования PROPN issue-73 259 4 заключаются заключаются NOUN issue-73 259 5 в в PROPN issue-73 259 6 установлении установлении PROPN issue-73 259 7 состояния состояния ADV issue-73 259 8 государственного государственного NOUN issue-73 259 9 управления управления PROPN issue-73 259 10 экономикой экономикой PROPN issue-73 259 11 украины украины NOUN issue-73 259 12 , , PUNCT issue-73 259 13 нуждается нуждается PROPN issue-73 259 14 в в PROPN issue-73 259 15 реформировании реформировании PROPN issue-73 259 16 , , PUNCT issue-73 259 17 что что NOUN issue-73 259 18 сможет сможет NOUN issue-73 259 19 обеспечить обеспечить NOUN issue-73 259 20 рост рост PROPN issue-73 259 21 показателей показателей NOUN issue-73 259 22 социально социально ADV issue-73 259 23 - - PUNCT issue-73 259 24 экономического экономического ADJ issue-73 259 25 развития развития NOUN issue-73 259 26 . . PUNCT issue-73 260 1 определены определены PROPN issue-73 260 2 органы органы PROPN issue-73 260 3 государственной государственной PROPN issue-73 260 4 власти власти PROPN issue-73 260 5 , , PUNCT issue-73 260 6 которые которые ADP issue-73 260 7 являются являются ADJ issue-73 260 8 субъектами субъектами NOUN issue-73 260 9 реализации реализации PROPN issue-73 260 10 контрольной контрольной PROPN issue-73 260 11 функции функции PROPN issue-73 260 12 публичного публичного PROPN issue-73 260 13 управления управления PROPN issue-73 260 14 и и PROPN issue-73 260 15 ресурсы ресурсы NOUN issue-73 260 16 , , PUNCT issue-73 260 17 которые которые ADP issue-73 260 18 имеют имеют PROPN issue-73 260 19 публичный публичный PROPN issue-73 260 20 интерес интерес PROPN issue-73 260 21 и и PROPN issue-73 260 22 должны должны ADJ issue-73 260 23 быть быть NOUN issue-73 260 24 контролируемые контролируемые PROPN issue-73 260 25 государством государством PROPN issue-73 260 26 . . PUNCT issue-73 261 1 также также AUX issue-73 261 2 определен определен PROPN issue-73 261 3 состав состав PROPN issue-73 261 4 объектов объектов PROPN issue-73 261 5 и и PROPN issue-73 261 6 идентифицировано идентифицировано NOUN issue-73 261 7 состояние состояние NOUN issue-73 261 8 функционирования функционирования PROPN issue-73 261 9 системы системы NOUN issue-73 261 10 аудита аудита PROPN issue-73 261 11 государственных государственных PROPN issue-73 261 12 финансов финансов PROPN issue-73 261 13 , , PUNCT issue-73 261 14 что что NOUN issue-73 261 15 позволило позволило PROPN issue-73 261 16 определить определить PROPN issue-73 261 17 содержание содержание PROPN issue-73 261 18 концепции концепции VERB issue-73 261 19 трансформации трансформации ADJ issue-73 261 20 системы системы NOUN issue-73 261 21 государственного государственного NOUN issue-73 261 22 аудита аудита NOUN issue-73 261 23 , , PUNCT issue-73 261 24 baltic baltic ADJ issue-73 261 25 journal journal PROPN issue-73 261 26 of of ADP issue-73 261 27 economic economic ADJ issue-73 261 28 studies study NOUN issue-73 261 29 13 13 NUM issue-73 261 30 vol vol NOUN issue-73 261 31 . . PROPN issue-73 262 1 2 2 NUM issue-73 262 2 , , PUNCT issue-73 262 3 no no INTJ issue-73 262 4 . . NOUN issue-73 262 5 2 2 NUM issue-73 262 6 , , PUNCT issue-73 262 7 2016 2016 NUM issue-73 262 8 которая которая NOUN issue-73 262 9 в в PROPN issue-73 262 10 отличие отличие NOUN issue-73 262 11 от от PRON issue-73 262 12 существующих существующих ADJ issue-73 262 13 учитывает учитывает NOUN issue-73 262 14 полный полный NOUN issue-73 262 15 перечень перечень PROPN issue-73 262 16 его его PROPN issue-73 262 17 объектов объектов PROPN issue-73 262 18 и и PROPN issue-73 262 19 построена построена NOUN issue-73 262 20 на на PROPN issue-73 262 21 научных научных PROPN issue-73 262 22 принципах принципах PROPN issue-73 262 23 ее ее PROPN issue-73 262 24 проведения проведения NOUN issue-73 262 25 . . PUNCT issue-73 263 1 практическое практическое PROPN issue-73 263 2 значение значение PROPN issue-73 263 3 . . PUNCT issue-73 264 1 отсутствие отсутствие PROPN issue-73 264 2 действенной действенной PROPN issue-73 264 3 и и PROPN issue-73 264 4 эффективной эффективной NOUN issue-73 264 5 системы системы NOUN issue-73 264 6 государственного государственного NOUN issue-73 264 7 аудита аудита PROPN issue-73 264 8 как как PROPN issue-73 264 9 функции функции PROPN issue-73 264 10 управления управления PROPN issue-73 264 11 не не PROPN issue-73 264 12 обеспечивает обеспечивает PROPN issue-73 264 13 роста роста VERB issue-73 264 14 социально социально PROPN issue-73 264 15 - - PUNCT issue-73 264 16 экономических экономических NOUN issue-73 264 17 стандартов стандартов NOUN issue-73 264 18 , , PUNCT issue-73 264 19 углубляет углубляет NOUN issue-73 264 20 экономический экономический PROPN issue-73 264 21 кризис кризис PROPN issue-73 264 22 , , PUNCT issue-73 264 23 который который ADJ issue-73 264 24 находит находит PROPN issue-73 264 25 свое свое VERB issue-73 264 26 отражение отражение PROPN issue-73 264 27 в в PROPN issue-73 264 28 сокращении сокращении PROPN issue-73 264 29 реальных реальных PROPN issue-73 264 30 доходов доходов VERB issue-73 264 31 граждан граждан PROPN issue-73 264 32 и и PROPN issue-73 264 33 экономическом экономическом PROPN issue-73 264 34 упадке упадке PROPN issue-73 264 35 государства государства VERB issue-73 264 36 в в PROPN issue-73 264 37 целом целом PROPN issue-73 264 38 . . PUNCT issue-73 265 1 установления установления PROPN issue-73 265 2 состояния состояния PROPN issue-73 265 3 для для PROPN issue-73 265 4 определения определения PROPN issue-73 265 5 необходимого необходимого VERB issue-73 265 6 объема объема PROPN issue-73 265 7 финансовых финансовых PROPN issue-73 265 8 публичных публичных PROPN issue-73 265 9 ресурсов ресурсов PROPN issue-73 265 10 как как PROPN issue-73 265 11 объекта объекта NOUN issue-73 265 12 государственного государственного NOUN issue-73 265 13 финансового финансового NOUN issue-73 265 14 аудита аудита NOUN issue-73 265 15 является является VERB issue-73 265 16 ключевым ключевым PROPN issue-73 265 17 условием условием NOUN issue-73 265 18 , , PUNCT issue-73 265 19 которое которое ADJ issue-73 265 20 дает дает NOUN issue-73 265 21 возможность возможность VERB issue-73 265 22 по по PROPN issue-73 265 23 - - PUNCT issue-73 265 24 новому новому NOUN issue-73 265 25 посмотреть посмотреть NOUN issue-73 265 26 на на PROPN issue-73 265 27 деятельность деятельность PROPN issue-73 265 28 органов органов PROPN issue-73 265 29 , , PUNCT issue-73 265 30 которые которые NOUN issue-73 265 31 наделены наделены PROPN issue-73 265 32 полномочиями полномочиями PROPN issue-73 265 33 контролировать контролировать ADJ issue-73 265 34 соблюдение соблюдение NOUN issue-73 265 35 финансовой финансовой NOUN issue-73 265 36 дисциплины дисциплины PROPN issue-73 265 37 экономическими экономическими PROPN issue-73 265 38 субъектами субъектами PROPN issue-73 265 39 в в PROPN issue-73 265 40 украине украине PROPN issue-73 265 41 . . PUNCT issue-73 265 42 значение значение PROPN issue-73 265 43 / / SYM issue-73 265 44 оригинальность оригинальность PROPN issue-73 265 45 . . PUNCT issue-73 266 1 полученные полученные ADJ issue-73 266 2 данные данные PROPN issue-73 266 3 по по PROPN issue-73 266 4 определению определению VERB issue-73 266 5 состояния состояния ADV issue-73 266 6 государственного государственного X issue-73 266 7 финансового финансового NOUN issue-73 266 8 аудита аудита PROPN issue-73 266 9 и и PROPN issue-73 266 10 управления управления NOUN issue-73 266 11 , , PUNCT issue-73 266 12 объектов объектов ADJ issue-73 266 13 государственного государственного NOUN issue-73 266 14 аудита аудита NOUN issue-73 266 15 , , PUNCT issue-73 266 16 составляющих составляющих ADJ issue-73 266 17 публичных публичных PROPN issue-73 266 18 финансов финансов PROPN issue-73 266 19 и и PROPN issue-73 266 20 их их PROPN issue-73 266 21 сопоставление сопоставление PROPN issue-73 266 22 с с PROPN issue-73 266 23 целью целью PROPN issue-73 266 24 сравнения сравнения VERB issue-73 266 25 и и NOUN issue-73 266 26 выявления выявления VERB issue-73 266 27 разницы разницы NOUN issue-73 266 28 в в PROPN issue-73 266 29 объеме объеме NOUN issue-73 266 30 подконтрольных подконтрольных VERB issue-73 266 31 и и PROPN issue-73 266 32 фактических фактических ADP issue-73 266 33 финансовых финансовых ADJ issue-73 266 34 ресурсов ресурсов PROPN issue-73 266 35 дает дает PROPN issue-73 266 36 возможность возможность VERB issue-73 266 37 осуществить осуществить NOUN issue-73 266 38 оценку оценку PROPN issue-73 266 39 результатов результатов PROPN issue-73 266 40 работы работы PROPN issue-73 266 41 высших высших PROPN issue-73 266 42 органов органов ADJ issue-73 266 43 финансового финансового NOUN issue-73 266 44 контроля контроля VERB issue-73 266 45 в в PROPN issue-73 266 46 украине украине PROPN issue-73 266 47 . . PUNCT