id	sid	tid	token	lemma	pos
issue-797	1	1	baltic	baltic	PROPN
issue-797	1	2	journal	journal	PROPN
issue-797	1	3	of	of	ADP
issue-797	1	4	economic	economic	ADJ
issue-797	1	5	studies	study	NOUN
issue-797	1	6	17	17	NUM
issue-797	1	7	vol	vol	NOUN
issue-797	1	8	.	.	PROPN
issue-797	2	1	6	6	NUM
issue-797	2	2	,	,	PUNCT
issue-797	2	3	no	no	INTJ
issue-797	2	4	.	.	NOUN
issue-797	2	5	2	2	NUM
issue-797	2	6	,	,	PUNCT
issue-797	2	7	2020	2020	NUM
issue-797	2	8	corresponding	correspond	VERB
issue-797	2	9	author	author	NOUN
issue-797	2	10	:	:	PUNCT
issue-797	2	11	1	1	NUM
issue-797	2	12	national	national	ADJ
issue-797	2	13	university	university	NOUN
issue-797	2	14	of	of	ADP
issue-797	2	15	life	life	NOUN
issue-797	2	16	and	and	CCONJ
issue-797	2	17	environmental	environmental	ADJ
issue-797	2	18	sciences	science	NOUN
issue-797	2	19	of	of	ADP
issue-797	2	20	ukraine	ukraine	NOUN
issue-797	2	21	,	,	PUNCT
issue-797	2	22	ukraine	ukraine	NOUN
issue-797	2	23	.	.	PUNCT
issue-797	3	1	e	e	X
issue-797	3	2	-	-	NOUN
issue-797	3	3	mail	mail	NOUN
issue-797	3	4	:	:	PUNCT
issue-797	3	5	serg.bardash@gmail.com	serg.bardash@gmail.com	X
issue-797	3	6	orcid	orcid	NOUN
issue-797	3	7	:	:	PUNCT
issue-797	3	8	http://orcid.org/	http://orcid.org/	PRON
issue-797	3	9	0000	0000	NUM
issue-797	3	10	-	-	PUNCT
issue-797	3	11	0001	0001	NUM
issue-797	3	12	-	-	PUNCT
issue-797	3	13	5711	5711	NUM
issue-797	3	14	-	-	SYM
issue-797	3	15	5229	5229	NUM
issue-797	3	16	researcherid	researcherid	NOUN
issue-797	3	17	:	:	PUNCT
issue-797	3	18	f-4116	f-4116	PROPN
issue-797	3	19	-	-	PUNCT
issue-797	3	20	2018	2018	NUM
issue-797	3	21	2	2	NUM
issue-797	3	22	kherson	kherson	PROPN
issue-797	3	23	state	state	PROPN
issue-797	3	24	university	university	PROPN
issue-797	3	25	,	,	PUNCT
issue-797	3	26	ukraine	ukraine	NOUN
issue-797	3	27	.	.	PUNCT
issue-797	4	1	email	email	NOUN
issue-797	4	2	:	:	PUNCT
issue-797	4	3	tatiana@osadcha.com	tatiana@osadcha.com	X
issue-797	5	1	orcid	orcid	NOUN
issue-797	5	2	:	:	PUNCT
issue-797	5	3	http://orcid.org/0000-0003-4258-0907	http://orcid.org/0000-0003-4258-0907	PROPN
issue-797	5	4	researcherid	researcherid	VERB
issue-797	5	5	:	:	PUNCT
issue-797	5	6	f-4110	f-4110	PROPN
issue-797	5	7	-	-	PUNCT
issue-797	5	8	2018	2018	NUM
issue-797	5	9	doi	doi	NOUN
issue-797	5	10	:	:	PUNCT
issue-797	5	11	https://doi.org/10.30525/2256-0742/2020-6-2-17-24	https://doi.org/10.30525/2256-0742/2020-6-2-17-24	NOUN
issue-797	5	12	current	current	ADJ
issue-797	5	13	status	status	NOUN
issue-797	5	14	of	of	ADP
issue-797	5	15	state	state	NOUN
issue-797	5	16	financial	financial	ADJ
issue-797	5	17	control	control	NOUN
issue-797	5	18	of	of	ADP
issue-797	5	19	ukraine	ukraine	NOUN
issue-797	5	20	and	and	CCONJ
issue-797	5	21	ways	way	NOUN
issue-797	5	22	of	of	ADP
issue-797	5	23	its	its	PRON
issue-797	5	24	improvement	improvement	NOUN
issue-797	5	25	sergiy	sergiy	ADJ
issue-797	5	26	bardash1	bardash1	PROPN
issue-797	5	27	,	,	PUNCT
issue-797	5	28	tatiana	tatiana	PROPN
issue-797	5	29	osadcha2	osadcha2	PROPN
issue-797	5	30	abstract	abstract	PROPN
issue-797	5	31	.	.	PUNCT
issue-797	6	1	the	the	DET
issue-797	6	2	urgency	urgency	NOUN
issue-797	6	3	of	of	ADP
issue-797	6	4	the	the	DET
issue-797	6	5	research	research	NOUN
issue-797	6	6	is	be	AUX
issue-797	6	7	conditioned	condition	VERB
issue-797	6	8	by	by	ADP
issue-797	6	9	the	the	DET
issue-797	6	10	crisis	crisis	NOUN
issue-797	6	11	of	of	ADP
issue-797	6	12	state	state	NOUN
issue-797	6	13	financial	financial	ADJ
issue-797	6	14	control	control	NOUN
issue-797	6	15	in	in	ADP
issue-797	6	16	ukraine	ukraine	NOUN
issue-797	6	17	,	,	PUNCT
issue-797	6	18	in	in	ADP
issue-797	6	19	particular	particular	ADJ
issue-797	6	20	by	by	ADP
issue-797	6	21	the	the	DET
issue-797	6	22	artificial	artificial	ADJ
issue-797	6	23	lowering	lowering	NOUN
issue-797	6	24	of	of	ADP
issue-797	6	25	the	the	DET
issue-797	6	26	role	role	NOUN
issue-797	6	27	of	of	ADP
issue-797	6	28	the	the	DET
issue-797	6	29	state	state	NOUN
issue-797	6	30	financial	financial	ADJ
issue-797	6	31	control	control	NOUN
issue-797	6	32	for	for	ADP
issue-797	6	33	public	public	ADJ
issue-797	6	34	administration	administration	NOUN
issue-797	6	35	in	in	ADP
issue-797	6	36	terms	term	NOUN
issue-797	6	37	of	of	ADP
issue-797	6	38	determining	determine	VERB
issue-797	6	39	the	the	DET
issue-797	6	40	problems	problem	NOUN
issue-797	6	41	and	and	CCONJ
issue-797	6	42	prospects	prospect	NOUN
issue-797	6	43	of	of	ADP
issue-797	6	44	the	the	DET
issue-797	6	45	socio	socio	NOUN
issue-797	6	46	-	-	PUNCT
issue-797	6	47	economic	economic	ADJ
issue-797	6	48	development	development	NOUN
issue-797	6	49	of	of	ADP
issue-797	6	50	the	the	DET
issue-797	6	51	country	country	NOUN
issue-797	6	52	.	.	PUNCT
issue-797	7	1	the	the	DET
issue-797	7	2	study	study	NOUN
issue-797	7	3	is	be	AUX
issue-797	7	4	evaluating	evaluate	VERB
issue-797	7	5	the	the	DET
issue-797	7	6	results	result	NOUN
issue-797	7	7	of	of	ADP
issue-797	7	8	control	control	NOUN
issue-797	7	9	measures	measure	NOUN
issue-797	7	10	conducted	conduct	VERB
issue-797	7	11	by	by	ADP
issue-797	7	12	the	the	DET
issue-797	7	13	state	state	NOUN
issue-797	7	14	audit	audit	NOUN
issue-797	7	15	service	service	NOUN
issue-797	7	16	of	of	ADP
issue-797	7	17	ukraine	ukraine	NOUN
issue-797	7	18	and	and	CCONJ
issue-797	7	19	the	the	DET
issue-797	7	20	accounting	accounting	PROPN
issue-797	7	21	chamber	chamber	PROPN
issue-797	7	22	of	of	ADP
issue-797	7	23	ukraine	ukraine	PROPN
issue-797	7	24	,	,	PUNCT
issue-797	7	25	development	development	NOUN
issue-797	7	26	of	of	ADP
issue-797	7	27	recommendations	recommendation	NOUN
issue-797	7	28	for	for	ADP
issue-797	7	29	their	their	PRON
issue-797	7	30	improvement	improvement	NOUN
issue-797	7	31	and	and	CCONJ
issue-797	7	32	phrasing	phrasing	NOUN
issue-797	7	33	.	.	PUNCT
issue-797	8	1	the	the	DET
issue-797	8	2	methodological	methodological	ADJ
issue-797	8	3	framework	framework	NOUN
issue-797	8	4	of	of	ADP
issue-797	8	5	the	the	DET
issue-797	8	6	research	research	NOUN
issue-797	8	7	is	be	AUX
issue-797	8	8	a	a	DET
issue-797	8	9	comparative	comparative	ADJ
issue-797	8	10	analysis	analysis	NOUN
issue-797	8	11	of	of	ADP
issue-797	8	12	the	the	DET
issue-797	8	13	series	series	NOUN
issue-797	8	14	of	of	ADP
issue-797	8	15	dynamics	dynamic	NOUN
issue-797	8	16	of	of	ADP
issue-797	8	17	the	the	DET
issue-797	8	18	established	establish	VERB
issue-797	8	19	financial	financial	ADJ
issue-797	8	20	violations	violation	NOUN
issue-797	8	21	,	,	PUNCT
issue-797	8	22	systematic	systematic	ADJ
issue-797	8	23	analysis	analysis	NOUN
issue-797	8	24	of	of	ADP
issue-797	8	25	the	the	DET
issue-797	8	26	quantitative	quantitative	ADJ
issue-797	8	27	and	and	CCONJ
issue-797	8	28	qualitative	qualitative	ADJ
issue-797	8	29	composition	composition	NOUN
issue-797	8	30	of	of	ADP
issue-797	8	31	the	the	DET
issue-797	8	32	revealed	reveal	VERB
issue-797	8	33	violations	violation	NOUN
issue-797	8	34	,	,	PUNCT
issue-797	8	35	cause	cause	NOUN
issue-797	8	36	-	-	PUNCT
issue-797	8	37	and	and	CCONJ
issue-797	8	38	-	-	PUNCT
issue-797	8	39	effect	effect	NOUN
issue-797	8	40	analysis	analysis	NOUN
issue-797	8	41	of	of	ADP
issue-797	8	42	the	the	DET
issue-797	8	43	dynamics	dynamic	NOUN
issue-797	8	44	of	of	ADP
issue-797	8	45	the	the	DET
issue-797	8	46	revealed	reveal	VERB
issue-797	8	47	financial	financial	ADJ
issue-797	8	48	violations	violation	NOUN
issue-797	8	49	,	,	PUNCT
issue-797	8	50	abstract	abstract	ADJ
issue-797	8	51	-	-	PUNCT
issue-797	8	52	logical	logical	ADJ
issue-797	8	53	method	method	NOUN
issue-797	8	54	,	,	PUNCT
issue-797	8	55	synthesis	synthesis	NOUN
issue-797	8	56	and	and	CCONJ
issue-797	8	57	generalization	generalization	NOUN
issue-797	8	58	to	to	PART
issue-797	8	59	substantiate	substantiate	VERB
issue-797	8	60	the	the	DET
issue-797	8	61	basic	basic	ADJ
issue-797	8	62	theoretical	theoretical	ADJ
issue-797	8	63	provisions	provision	NOUN
issue-797	8	64	,	,	PUNCT
issue-797	8	65	formulation	formulation	NOUN
issue-797	8	66	of	of	ADP
issue-797	8	67	conclusions	conclusion	NOUN
issue-797	8	68	.	.	PUNCT
issue-797	9	1	the	the	DET
issue-797	9	2	scientific	scientific	ADJ
issue-797	9	3	results	result	NOUN
issue-797	9	4	.	.	PUNCT
issue-797	10	1	based	base	VERB
issue-797	10	2	on	on	ADP
issue-797	10	3	the	the	DET
issue-797	10	4	performance	performance	NOUN
issue-797	10	5	evaluation	evaluation	NOUN
issue-797	10	6	of	of	ADP
issue-797	10	7	state	state	NOUN
issue-797	10	8	financial	financial	ADJ
issue-797	10	9	control	control	NOUN
issue-797	10	10	the	the	DET
issue-797	10	11	article	article	NOUN
issue-797	10	12	proves	prove	VERB
issue-797	10	13	the	the	DET
issue-797	10	14	failure	failure	NOUN
issue-797	10	15	of	of	ADP
issue-797	10	16	contemporary	contemporary	ADJ
issue-797	10	17	inquiries	inquiry	NOUN
issue-797	10	18	to	to	PART
issue-797	10	19	support	support	VERB
issue-797	10	20	the	the	DET
issue-797	10	21	interests	interest	NOUN
issue-797	10	22	of	of	ADP
issue-797	10	23	the	the	DET
issue-797	10	24	state	state	NOUN
issue-797	10	25	and	and	CCONJ
issue-797	10	26	civil	civil	ADJ
issue-797	10	27	society	society	NOUN
issue-797	10	28	,	,	PUNCT
issue-797	10	29	defines	define	VERB
issue-797	10	30	the	the	DET
issue-797	10	31	main	main	ADJ
issue-797	10	32	reasons	reason	NOUN
issue-797	10	33	of	of	ADP
issue-797	10	34	such	such	ADJ
issue-797	10	35	inconsistency	inconsistency	NOUN
issue-797	10	36	.	.	PUNCT
issue-797	11	1	it	it	PRON
issue-797	11	2	is	be	AUX
issue-797	11	3	also	also	ADV
issue-797	11	4	determined	determined	ADJ
issue-797	11	5	that	that	SCONJ
issue-797	11	6	the	the	DET
issue-797	11	7	significant	significant	ADJ
issue-797	11	8	improvement	improvement	NOUN
issue-797	11	9	of	of	ADP
issue-797	11	10	the	the	DET
issue-797	11	11	situation	situation	NOUN
issue-797	11	12	can	can	AUX
issue-797	11	13	be	be	AUX
issue-797	11	14	achieved	achieve	VERB
issue-797	11	15	through	through	ADP
issue-797	11	16	:	:	PUNCT
issue-797	11	17	awareness	awareness	NOUN
issue-797	11	18	of	of	ADP
issue-797	11	19	the	the	DET
issue-797	11	20	importance	importance	NOUN
issue-797	11	21	of	of	ADP
issue-797	11	22	the	the	DET
issue-797	11	23	parliament	parliament	NOUN
issue-797	11	24	and	and	CCONJ
issue-797	11	25	government	government	NOUN
issue-797	11	26	of	of	ADP
issue-797	11	27	state	state	NOUN
issue-797	11	28	control	control	NOUN
issue-797	11	29	as	as	ADP
issue-797	11	30	an	an	DET
issue-797	11	31	exclusive	exclusive	ADJ
issue-797	11	32	functionality	functionality	NOUN
issue-797	11	33	tool	tool	NOUN
issue-797	11	34	of	of	ADP
issue-797	11	35	information	information	NOUN
issue-797	11	36	source	source	NOUN
issue-797	11	37	for	for	ADP
issue-797	11	38	nationwide	nationwide	ADJ
issue-797	11	39	scale	scale	NOUN
issue-797	11	40	management	management	NOUN
issue-797	11	41	decisions	decision	NOUN
issue-797	11	42	centers	center	VERB
issue-797	11	43	about	about	ADP
issue-797	11	44	the	the	DET
issue-797	11	45	actual	actual	ADJ
issue-797	11	46	situation	situation	NOUN
issue-797	11	47	in	in	ADP
issue-797	11	48	the	the	DET
issue-797	11	49	national	national	ADJ
issue-797	11	50	economy	economy	NOUN
issue-797	11	51	;	;	PUNCT
issue-797	11	52	accomplishment	accomplishment	NOUN
issue-797	11	53	of	of	ADP
issue-797	11	54	the	the	DET
issue-797	11	55	concept	concept	NOUN
issue-797	11	56	of	of	ADP
issue-797	11	57	preventive	preventive	ADJ
issue-797	11	58	controls	control	NOUN
issue-797	11	59	to	to	PART
issue-797	11	60	facilitate	facilitate	VERB
issue-797	11	61	optimization	optimization	NOUN
issue-797	11	62	controls	control	NOUN
issue-797	11	63	,	,	PUNCT
issue-797	11	64	saving	save	VERB
issue-797	11	65	budget	budget	NOUN
issue-797	11	66	funds	fund	NOUN
issue-797	11	67	for	for	ADP
issue-797	11	68	their	their	PRON
issue-797	11	69	implementation	implementation	NOUN
issue-797	11	70	and	and	CCONJ
issue-797	11	71	state	state	NOUN
issue-797	11	72	control	control	NOUN
issue-797	11	73	servicing	servicing	NOUN
issue-797	11	74	,	,	PUNCT
issue-797	11	75	establishment	establishment	NOUN
issue-797	11	76	of	of	ADP
issue-797	11	77	the	the	DET
issue-797	11	78	necessary	necessary	ADJ
issue-797	11	79	evidence	evidence	NOUN
issue-797	11	80	for	for	ADP
issue-797	11	81	further	further	ADJ
issue-797	11	82	damages	damage	NOUN
issue-797	11	83	compensation	compensation	NOUN
issue-797	11	84	to	to	ADP
issue-797	11	85	the	the	DET
issue-797	11	86	state	state	NOUN
issue-797	11	87	and	and	CCONJ
issue-797	11	88	reduction	reduction	NOUN
issue-797	11	89	of	of	ADP
issue-797	11	90	the	the	DET
issue-797	11	91	number	number	NOUN
issue-797	11	92	and	and	CCONJ
issue-797	11	93	volume	volume	NOUN
issue-797	11	94	of	of	ADP
issue-797	11	95	financial	financial	ADJ
issue-797	11	96	misconducts	misconduct	NOUN
issue-797	11	97	in	in	ADP
issue-797	11	98	the	the	DET
issue-797	11	99	future	future	NOUN
issue-797	11	100	;	;	PUNCT
issue-797	11	101	centralization	centralization	NOUN
issue-797	11	102	of	of	ADP
issue-797	11	103	state	state	PROPN
issue-797	11	104	financial	financial	ADJ
issue-797	11	105	control	control	NOUN
issue-797	11	106	,	,	PUNCT
issue-797	11	107	which	which	PRON
issue-797	11	108	will	will	AUX
issue-797	11	109	consolidate	consolidate	VERB
issue-797	11	110	efforts	effort	NOUN
issue-797	11	111	to	to	PART
issue-797	11	112	control	control	VERB
issue-797	11	113	completeness	completeness	NOUN
issue-797	11	114	of	of	ADP
issue-797	11	115	formation	formation	NOUN
issue-797	11	116	,	,	PUNCT
issue-797	11	117	legitimacy	legitimacy	NOUN
issue-797	11	118	,	,	PUNCT
issue-797	11	119	appropriateness	appropriateness	NOUN
issue-797	11	120	and	and	CCONJ
issue-797	11	121	distribution	distribution	NOUN
issue-797	11	122	efficiency	efficiency	NOUN
issue-797	11	123	,	,	PUNCT
issue-797	11	124	redistribution	redistribution	NOUN
issue-797	11	125	and	and	CCONJ
issue-797	11	126	use	use	NOUN
issue-797	11	127	of	of	ADP
issue-797	11	128	financial	financial	ADJ
issue-797	11	129	resources	resource	NOUN
issue-797	11	130	of	of	ADP
issue-797	11	131	the	the	DET
issue-797	11	132	state	state	NOUN
issue-797	11	133	,	,	PUNCT
issue-797	11	134	eliminate	eliminate	VERB
issue-797	11	135	duplication	duplication	NOUN
issue-797	11	136	of	of	ADP
issue-797	11	137	control	control	NOUN
issue-797	11	138	tools	tool	NOUN
issue-797	11	139	,	,	PUNCT
issue-797	11	140	create	create	VERB
issue-797	11	141	a	a	DET
issue-797	11	142	single	single	ADJ
issue-797	11	143	database	database	NOUN
issue-797	11	144	of	of	ADP
issue-797	11	145	control	control	NOUN
issue-797	11	146	tools	tool	NOUN
issue-797	11	147	and	and	CCONJ
issue-797	11	148	their	their	PRON
issue-797	11	149	results	result	NOUN
issue-797	11	150	,	,	PUNCT
issue-797	11	151	optimize	optimize	VERB
issue-797	11	152	servicing	servicing	NOUN
issue-797	11	153	costs	cost	NOUN
issue-797	11	154	of	of	ADP
issue-797	11	155	state	state	NOUN
issue-797	11	156	financial	financial	ADJ
issue-797	11	157	control	control	NOUN
issue-797	11	158	bodies	body	NOUN
issue-797	11	159	.	.	PUNCT
issue-797	12	1	the	the	DET
issue-797	12	2	practical	practical	ADJ
issue-797	12	3	significance	significance	NOUN
issue-797	12	4	of	of	ADP
issue-797	12	5	the	the	DET
issue-797	12	6	research	research	NOUN
issue-797	12	7	is	be	AUX
issue-797	12	8	to	to	PART
issue-797	12	9	develop	develop	VERB
issue-797	12	10	first	first	ADJ
issue-797	12	11	-	-	PUNCT
issue-797	12	12	priority	priority	NOUN
issue-797	12	13	recommendations	recommendation	NOUN
issue-797	12	14	for	for	ADP
issue-797	12	15	improving	improve	VERB
issue-797	12	16	the	the	DET
issue-797	12	17	organizational	organizational	ADJ
issue-797	12	18	foundations	foundation	NOUN
issue-797	12	19	of	of	ADP
issue-797	12	20	state	state	NOUN
issue-797	12	21	financial	financial	ADJ
issue-797	12	22	control	control	NOUN
issue-797	12	23	and	and	CCONJ
issue-797	12	24	methods	method	NOUN
issue-797	12	25	of	of	ADP
issue-797	12	26	conducting	conduct	VERB
issue-797	12	27	control	control	NOUN
issue-797	12	28	measures	measure	NOUN
issue-797	12	29	.	.	PUNCT
issue-797	13	1	significance	significance	NOUN
issue-797	13	2	/	/	SYM
issue-797	13	3	originality	originality	NOUN
issue-797	13	4	.	.	PUNCT
issue-797	14	1	the	the	DET
issue-797	14	2	results	result	NOUN
issue-797	14	3	obtained	obtain	VERB
issue-797	14	4	form	form	NOUN
issue-797	14	5	an	an	DET
issue-797	14	6	integrated	integrated	ADJ
issue-797	14	7	view	view	NOUN
issue-797	14	8	of	of	ADP
issue-797	14	9	the	the	DET
issue-797	14	10	consequences	consequence	NOUN
issue-797	14	11	of	of	ADP
issue-797	14	12	functioning	function	VERB
issue-797	14	13	of	of	ADP
issue-797	14	14	the	the	DET
issue-797	14	15	state	state	NOUN
issue-797	14	16	financial	financial	ADJ
issue-797	14	17	control	control	NOUN
issue-797	14	18	bodies	body	NOUN
issue-797	14	19	,	,	PUNCT
issue-797	14	20	the	the	DET
issue-797	14	21	level	level	NOUN
issue-797	14	22	of	of	ADP
issue-797	14	23	legal	legal	ADJ
issue-797	14	24	consciousness	consciousness	NOUN
issue-797	14	25	,	,	PUNCT
issue-797	14	26	professional	professional	ADJ
issue-797	14	27	competence	competence	NOUN
issue-797	14	28	and	and	CCONJ
issue-797	14	29	responsibility	responsibility	NOUN
issue-797	14	30	of	of	ADP
issue-797	14	31	officials	official	NOUN
issue-797	14	32	of	of	ADP
issue-797	14	33	state	state	NOUN
issue-797	14	34	authorities	authority	NOUN
issue-797	14	35	,	,	PUNCT
issue-797	14	36	local	local	ADJ
issue-797	14	37	self	self	NOUN
issue-797	14	38	-	-	PUNCT
issue-797	14	39	government	government	NOUN
issue-797	14	40	,	,	PUNCT
issue-797	14	41	and	and	CCONJ
issue-797	14	42	other	other	ADJ
issue-797	14	43	entities	entity	NOUN
issue-797	14	44	of	of	ADP
issue-797	14	45	economic	economic	ADJ
issue-797	14	46	relations	relation	NOUN
issue-797	14	47	for	for	ADP
issue-797	14	48	the	the	DET
issue-797	14	49	consequences	consequence	NOUN
issue-797	14	50	of	of	ADP
issue-797	14	51	managing	manage	VERB
issue-797	14	52	state	state	NOUN
issue-797	14	53	financial	financial	ADJ
issue-797	14	54	resources	resource	NOUN
issue-797	14	55	.	.	PUNCT
issue-797	15	1	key	key	ADJ
issue-797	15	2	words	word	NOUN
issue-797	15	3	:	:	PUNCT
issue-797	15	4	state	state	NOUN
issue-797	15	5	financial	financial	ADJ
issue-797	15	6	control	control	NOUN
issue-797	15	7	,	,	PUNCT
issue-797	15	8	financial	financial	ADJ
issue-797	15	9	resources	resource	NOUN
issue-797	15	10	,	,	PUNCT
issue-797	15	11	financial	financial	ADJ
issue-797	15	12	misconduct	misconduct	NOUN
issue-797	15	13	,	,	PUNCT
issue-797	15	14	preventive	preventive	ADJ
issue-797	15	15	control	control	NOUN
issue-797	15	16	system	system	NOUN
issue-797	15	17	,	,	PUNCT
issue-797	15	18	centralization	centralization	NOUN
issue-797	15	19	.	.	PUNCT
issue-797	16	1	jel	jel	PROPN
issue-797	16	2	classification	classification	NOUN
issue-797	16	3	:	:	PUNCT
issue-797	16	4	m41	m41	PROPN
issue-797	16	5	,	,	PUNCT
issue-797	16	6	m42	m42	PROPN
issue-797	16	7	,	,	PUNCT
issue-797	16	8	m48	m48	PROPN
issue-797	16	9	1	1	NUM
issue-797	16	10	.	.	PUNCT
issue-797	16	11	introduction	introduction	NOUN
issue-797	16	12	permanent	permanent	ADJ
issue-797	16	13	changes	change	NOUN
issue-797	16	14	in	in	ADP
issue-797	16	15	approaches	approach	NOUN
issue-797	16	16	to	to	ADP
issue-797	16	17	the	the	DET
issue-797	16	18	management	management	NOUN
issue-797	16	19	of	of	ADP
issue-797	16	20	the	the	DET
issue-797	16	21	ukrainian	ukrainian	ADJ
issue-797	16	22	economy	economy	NOUN
issue-797	16	23	without	without	ADP
issue-797	16	24	a	a	DET
issue-797	16	25	well	well	ADV
issue-797	16	26	-	-	PUNCT
issue-797	16	27	defined	define	VERB
issue-797	16	28	strategy	strategy	NOUN
issue-797	16	29	of	of	ADP
issue-797	16	30	state	state	NOUN
issue-797	16	31	development	development	NOUN
issue-797	16	32	have	have	AUX
issue-797	16	33	made	make	VERB
issue-797	16	34	inevitable	inevitable	ADJ
issue-797	16	35	a	a	DET
issue-797	16	36	radical	radical	ADJ
issue-797	16	37	transformation	transformation	NOUN
issue-797	16	38	of	of	ADP
issue-797	16	39	one	one	NUM
issue-797	16	40	of	of	ADP
issue-797	16	41	the	the	DET
issue-797	16	42	most	most	ADV
issue-797	16	43	important	important	ADJ
issue-797	16	44	elements	element	NOUN
issue-797	16	45	of	of	ADP
issue-797	16	46	state	state	NOUN
issue-797	16	47	administration	administration	NOUN
issue-797	16	48	:	:	PUNCT
issue-797	16	49	state	state	NOUN
issue-797	16	50	control	control	NOUN
issue-797	16	51	.	.	PUNCT
issue-797	17	1	the	the	DET
issue-797	17	2	result	result	NOUN
issue-797	17	3	of	of	ADP
issue-797	17	4	such	such	ADJ
issue-797	17	5	changes	change	NOUN
issue-797	17	6	has	have	AUX
issue-797	17	7	been	be	AUX
issue-797	17	8	that	that	SCONJ
issue-797	17	9	the	the	DET
issue-797	17	10	state	state	NOUN
issue-797	17	11	financial	financial	ADJ
issue-797	17	12	control	control	NOUN
issue-797	17	13	(	(	PUNCT
issue-797	17	14	hereinafter	hereinafter	NOUN
issue-797	17	15	referred	refer	VERB
issue-797	17	16	to	to	ADP
issue-797	17	17	as	as	ADP
issue-797	17	18	sfc	sfc	NOUN
issue-797	17	19	)	)	PUNCT
issue-797	17	20	lost	lose	VERB
issue-797	17	21	its	its	PRON
issue-797	17	22	effectiveness	effectiveness	NOUN
issue-797	17	23	,	,	PUNCT
issue-797	17	24	it	it	PRON
issue-797	17	25	became	become	VERB
issue-797	17	26	inherently	inherently	ADV
issue-797	17	27	episodic	episodic	ADJ
issue-797	17	28	,	,	PUNCT
issue-797	17	29	haphazard	haphazard	ADJ
issue-797	17	30	,	,	PUNCT
issue-797	17	31	situational	situational	ADJ
issue-797	17	32	,	,	PUNCT
issue-797	17	33	fragmentary	fragmentary	ADJ
issue-797	17	34	coverage	coverage	NOUN
issue-797	17	35	of	of	ADP
issue-797	17	36	financial	financial	ADJ
issue-797	17	37	,	,	PUNCT
issue-797	17	38	including	include	VERB
issue-797	17	39	budgetary	budgetary	ADJ
issue-797	17	40	and	and	CCONJ
issue-797	17	41	tax	tax	NOUN
issue-797	17	42	,	,	PUNCT
issue-797	17	43	relations	relation	NOUN
issue-797	17	44	of	of	ADP
issue-797	17	45	the	the	DET
issue-797	17	46	entities	entity	NOUN
issue-797	17	47	of	of	ADP
issue-797	17	48	the	the	DET
issue-797	17	49	national	national	ADJ
issue-797	17	50	economy	economy	NOUN
issue-797	17	51	.	.	PUNCT
issue-797	18	1	according	accord	VERB
issue-797	18	2	to	to	ADP
issue-797	18	3	many	many	ADJ
issue-797	18	4	experts	expert	NOUN
issue-797	18	5	,	,	PUNCT
issue-797	18	6	about	about	ADV
issue-797	18	7	50	50	NUM
issue-797	18	8	%	%	NOUN
issue-797	18	9	of	of	ADP
issue-797	18	10	ukraine	ukraine	NOUN
issue-797	18	11	's	's	PART
issue-797	18	12	economy	economy	NOUN
issue-797	18	13	is	be	AUX
issue-797	18	14	in	in	ADP
issue-797	18	15	the	the	DET
issue-797	18	16	shadow	shadow	NOUN
issue-797	18	17	,	,	PUNCT
issue-797	18	18	financial	financial	ADJ
issue-797	18	19	distortions	distortion	NOUN
issue-797	18	20	tend	tend	VERB
issue-797	18	21	to	to	PART
issue-797	18	22	increase	increase	VERB
issue-797	18	23	.	.	PUNCT
issue-797	19	1	creation	creation	NOUN
issue-797	19	2	of	of	ADP
issue-797	19	3	specialized	specialized	ADJ
issue-797	19	4	anti	anti	ADJ
issue-797	19	5	-	-	ADJ
issue-797	19	6	corruption	corruption	ADJ
issue-797	19	7	bodies	body	NOUN
issue-797	19	8	in	in	ADP
issue-797	19	9	no	no	DET
issue-797	19	10	way	way	NOUN
issue-797	19	11	affected	affected	ADJ
issue-797	19	12	reduction	reduction	NOUN
issue-797	19	13	of	of	ADP
issue-797	19	14	corruption	corruption	NOUN
issue-797	19	15	in	in	ADP
issue-797	19	16	ukraine	ukraine	NOUN
issue-797	19	17	.	.	PUNCT
issue-797	20	1	the	the	DET
issue-797	20	2	current	current	ADJ
issue-797	20	3	state	state	NOUN
issue-797	20	4	of	of	ADP
issue-797	20	5	parliamentarism	parliamentarism	NOUN
issue-797	20	6	,	,	PUNCT
issue-797	20	7	the	the	DET
issue-797	20	8	selectivity	selectivity	NOUN
issue-797	20	9	baltic	baltic	ADJ
issue-797	20	10	journal	journal	NOUN
issue-797	20	11	of	of	ADP
issue-797	20	12	economic	economic	ADJ
issue-797	20	13	studies	study	NOUN
issue-797	20	14	18	18	NUM
issue-797	20	15	vol	vol	NOUN
issue-797	20	16	.	.	PROPN
issue-797	21	1	6	6	NUM
issue-797	21	2	,	,	PUNCT
issue-797	21	3	no	no	INTJ
issue-797	21	4	.	.	NOUN
issue-797	21	5	2	2	NUM
issue-797	21	6	,	,	PUNCT
issue-797	21	7	2020	2020	NUM
issue-797	21	8	and	and	CCONJ
issue-797	21	9	fragmentation	fragmentation	NOUN
issue-797	21	10	of	of	ADP
issue-797	21	11	parliamentary	parliamentary	ADJ
issue-797	21	12	control	control	NOUN
issue-797	21	13	,	,	PUNCT
issue-797	21	14	as	as	ADV
issue-797	21	15	well	well	ADV
issue-797	21	16	as	as	ADP
issue-797	21	17	the	the	DET
issue-797	21	18	incompleteness	incompleteness	NOUN
issue-797	21	19	of	of	ADP
issue-797	21	20	the	the	DET
issue-797	21	21	transformation	transformation	NOUN
issue-797	21	22	process	process	NOUN
issue-797	21	23	of	of	ADP
issue-797	21	24	sfc	sfc	NOUN
issue-797	21	25	do	do	AUX
issue-797	21	26	not	not	PART
issue-797	21	27	allow	allow	VERB
issue-797	21	28	to	to	PART
issue-797	21	29	control	control	VERB
issue-797	21	30	the	the	DET
issue-797	21	31	legality	legality	NOUN
issue-797	21	32	,	,	PUNCT
issue-797	21	33	expediency	expediency	NOUN
issue-797	21	34	and	and	CCONJ
issue-797	21	35	efficiency	efficiency	NOUN
issue-797	21	36	of	of	ADP
issue-797	21	37	distribution	distribution	NOUN
issue-797	21	38	and	and	CCONJ
issue-797	21	39	use	use	NOUN
issue-797	21	40	of	of	ADP
issue-797	21	41	state	state	NOUN
issue-797	21	42	financial	financial	ADJ
issue-797	21	43	resources	resource	NOUN
issue-797	21	44	by	by	ADP
issue-797	21	45	state	state	NOUN
issue-797	21	46	authorities	authority	NOUN
issue-797	21	47	,	,	PUNCT
issue-797	21	48	local	local	ADJ
issue-797	21	49	self	self	NOUN
issue-797	21	50	-	-	PUNCT
issue-797	21	51	government	government	NOUN
issue-797	21	52	bodies	body	NOUN
issue-797	21	53	,	,	PUNCT
issue-797	21	54	entities	entity	NOUN
issue-797	21	55	of	of	ADP
issue-797	21	56	state	state	NOUN
issue-797	21	57	ownership	ownership	NOUN
issue-797	21	58	,	,	PUNCT
issue-797	21	59	to	to	PART
issue-797	21	60	operate	operate	VERB
issue-797	21	61	reliable	reliable	ADJ
issue-797	21	62	information	information	NOUN
issue-797	21	63	on	on	ADP
issue-797	21	64	the	the	DET
issue-797	21	65	socio	socio	NOUN
issue-797	21	66	-	-	PUNCT
issue-797	21	67	economic	economic	ADJ
issue-797	21	68	status	status	NOUN
issue-797	21	69	of	of	ADP
issue-797	21	70	the	the	DET
issue-797	21	71	national	national	ADJ
issue-797	21	72	economy	economy	NOUN
issue-797	21	73	to	to	PART
issue-797	21	74	develop	develop	VERB
issue-797	21	75	a	a	DET
issue-797	21	76	long	long	ADJ
issue-797	21	77	-	-	PUNCT
issue-797	21	78	term	term	NOUN
issue-797	21	79	and	and	CCONJ
issue-797	21	80	mediumterm	mediumterm	NOUN
issue-797	21	81	strategies	strategy	NOUN
issue-797	21	82	for	for	ADP
issue-797	21	83	its	its	PRON
issue-797	21	84	development	development	NOUN
issue-797	21	85	.	.	PUNCT
issue-797	22	1	insufficient	insufficient	ADJ
issue-797	22	2	scientific	scientific	ADJ
issue-797	22	3	elaboration	elaboration	NOUN
issue-797	22	4	of	of	ADP
issue-797	22	5	issues	issue	NOUN
issue-797	22	6	of	of	ADP
issue-797	22	7	organization	organization	NOUN
issue-797	22	8	,	,	PUNCT
issue-797	22	9	coordination	coordination	NOUN
issue-797	22	10	of	of	ADP
issue-797	22	11	actions	action	NOUN
issue-797	22	12	of	of	ADP
issue-797	22	13	sfc	sfc	NOUN
issue-797	22	14	bodies	body	NOUN
issue-797	22	15	,	,	PUNCT
issue-797	22	16	methods	method	NOUN
issue-797	22	17	of	of	ADP
issue-797	22	18	its	its	PRON
issue-797	22	19	conducting	conducting	NOUN
issue-797	22	20	is	be	AUX
issue-797	22	21	one	one	NUM
issue-797	22	22	of	of	ADP
issue-797	22	23	the	the	DET
issue-797	22	24	reasons	reason	NOUN
issue-797	22	25	for	for	ADP
issue-797	22	26	strategic	strategic	ADJ
issue-797	22	27	errors	error	NOUN
issue-797	22	28	in	in	ADP
issue-797	22	29	the	the	DET
issue-797	22	30	system	system	NOUN
issue-797	22	31	of	of	ADP
issue-797	22	32	management	management	NOUN
issue-797	22	33	of	of	ADP
issue-797	22	34	the	the	DET
issue-797	22	35	economy	economy	NOUN
issue-797	22	36	of	of	ADP
issue-797	22	37	ukraine	ukraine	NOUN
issue-797	22	38	.	.	PUNCT
issue-797	23	1	throughout	throughout	ADP
issue-797	23	2	ukraine	ukraine	PROPN
issue-797	23	3	's	's	PART
issue-797	23	4	independence	independence	NOUN
issue-797	23	5	,	,	PUNCT
issue-797	23	6	the	the	DET
issue-797	23	7	effective	effective	ADJ
issue-797	23	8	management	management	NOUN
issue-797	23	9	of	of	ADP
issue-797	23	10	state	state	NOUN
issue-797	23	11	property	property	NOUN
issue-797	23	12	and	and	CCONJ
issue-797	23	13	funds	fund	NOUN
issue-797	23	14	remains	remain	VERB
issue-797	23	15	the	the	DET
issue-797	23	16	question	question	NOUN
issue-797	23	17	of	of	ADP
issue-797	23	18	the	the	DET
issue-797	23	19	day	day	NOUN
issue-797	23	20	.	.	PUNCT
issue-797	24	1	the	the	DET
issue-797	24	2	sfc	sfc	NOUN
issue-797	24	3	system	system	NOUN
issue-797	24	4	should	should	AUX
issue-797	24	5	play	play	VERB
issue-797	24	6	a	a	DET
issue-797	24	7	major	major	ADJ
issue-797	24	8	role	role	NOUN
issue-797	24	9	in	in	ADP
issue-797	24	10	this	this	DET
issue-797	24	11	matter	matter	NOUN
issue-797	24	12	,	,	PUNCT
issue-797	24	13	however	however	ADV
issue-797	24	14	,	,	PUNCT
issue-797	24	15	as	as	ADP
issue-797	24	16	the	the	DET
issue-797	24	17	experience	experience	NOUN
issue-797	24	18	of	of	ADP
issue-797	24	19	its	its	PRON
issue-797	24	20	entities	entity	NOUN
issue-797	24	21	shows	show	VERB
issue-797	24	22	,	,	PUNCT
issue-797	24	23	the	the	DET
issue-797	24	24	country	country	NOUN
issue-797	24	25	's	's	PART
issue-797	24	26	government	government	NOUN
issue-797	24	27	is	be	AUX
issue-797	24	28	satisfied	satisfied	ADJ
issue-797	24	29	with	with	ADP
issue-797	24	30	the	the	DET
issue-797	24	31	composition	composition	NOUN
issue-797	24	32	and	and	CCONJ
issue-797	24	33	efficiency	efficiency	NOUN
issue-797	24	34	of	of	ADP
issue-797	24	35	the	the	DET
issue-797	24	36	sfc	sfc	NOUN
issue-797	24	37	system	system	NOUN
issue-797	24	38	.	.	PUNCT
issue-797	25	1	according	accord	VERB
issue-797	25	2	to	to	ADP
issue-797	25	3	hetherington	hetherington	PROPN
issue-797	25	4	(	(	PUNCT
issue-797	25	5	1998	1998	NUM
issue-797	25	6	)	)	PUNCT
issue-797	25	7	,	,	PUNCT
issue-797	25	8	the	the	DET
issue-797	25	9	inconsistency	inconsistency	NOUN
issue-797	25	10	of	of	ADP
issue-797	25	11	state	state	NOUN
issue-797	25	12	authority	authority	NOUN
issue-797	25	13	actions	action	NOUN
issue-797	25	14	with	with	ADP
issue-797	25	15	the	the	DET
issue-797	25	16	expectations	expectation	NOUN
issue-797	25	17	of	of	ADP
issue-797	25	18	the	the	DET
issue-797	25	19	ukrainian	ukrainian	ADJ
issue-797	25	20	citizens	citizen	NOUN
issue-797	25	21	led	lead	VERB
issue-797	25	22	to	to	ADP
issue-797	25	23	low	low	ADJ
issue-797	25	24	living	living	NOUN
issue-797	25	25	standards	standard	NOUN
issue-797	25	26	,	,	PUNCT
issue-797	25	27	impeded	impede	VERB
issue-797	25	28	development	development	NOUN
issue-797	25	29	and	and	CCONJ
issue-797	25	30	excessive	excessive	ADJ
issue-797	25	31	corruption	corruption	NOUN
issue-797	25	32	.	.	PUNCT
issue-797	26	1	one	one	NUM
issue-797	26	2	of	of	ADP
issue-797	26	3	the	the	DET
issue-797	26	4	few	few	ADJ
issue-797	26	5	elements	element	NOUN
issue-797	26	6	of	of	ADP
issue-797	26	7	the	the	DET
issue-797	26	8	sfc	sfc	NOUN
issue-797	26	9	system	system	NOUN
issue-797	26	10	is	be	AUX
issue-797	26	11	the	the	DET
issue-797	26	12	state	state	NOUN
issue-797	26	13	audit	audit	NOUN
issue-797	26	14	institution	institution	NOUN
issue-797	26	15	,	,	PUNCT
issue-797	26	16	which	which	PRON
issue-797	26	17	is	be	AUX
issue-797	26	18	able	able	ADJ
issue-797	26	19	to	to	PART
issue-797	26	20	guarantee	guarantee	VERB
issue-797	26	21	and	and	CCONJ
issue-797	26	22	promote	promote	VERB
issue-797	26	23	confidence	confidence	NOUN
issue-797	26	24	to	to	ADP
issue-797	26	25	state	state	NOUN
issue-797	26	26	authority	authority	NOUN
issue-797	26	27	at	at	ADP
issue-797	26	28	the	the	DET
issue-797	26	29	macro	macro	ADJ
issue-797	26	30	level	level	NOUN
issue-797	26	31	by	by	ADP
issue-797	26	32	determining	determine	VERB
issue-797	26	33	the	the	DET
issue-797	26	34	economic	economic	ADJ
issue-797	26	35	feasibility	feasibility	NOUN
issue-797	26	36	,	,	PUNCT
issue-797	26	37	efficiency	efficiency	NOUN
issue-797	26	38	and	and	CCONJ
issue-797	26	39	effectiveness	effectiveness	NOUN
issue-797	26	40	of	of	ADP
issue-797	26	41	the	the	DET
issue-797	26	42	country	country	NOUN
issue-797	26	43	's	's	PART
issue-797	26	44	resource	resource	NOUN
issue-797	26	45	management	management	NOUN
issue-797	26	46	and	and	CCONJ
issue-797	26	47	quality	quality	NOUN
issue-797	26	48	of	of	ADP
issue-797	26	49	the	the	DET
issue-797	26	50	state	state	NOUN
issue-797	26	51	control	control	NOUN
issue-797	26	52	(	(	PUNCT
issue-797	26	53	heald	heald	PROPN
issue-797	26	54	,	,	PUNCT
issue-797	26	55	2018	2018	NUM
issue-797	26	56	)	)	PUNCT
issue-797	26	57	.	.	PUNCT
issue-797	27	1	this	this	DET
issue-797	27	2	conclusion	conclusion	NOUN
issue-797	27	3	is	be	AUX
issue-797	27	4	confirmed	confirm	VERB
issue-797	27	5	by	by	ADP
issue-797	27	6	the	the	DET
issue-797	27	7	positive	positive	ADJ
issue-797	27	8	experience	experience	NOUN
issue-797	27	9	of	of	ADP
issue-797	27	10	the	the	DET
issue-797	27	11	eu	eu	PROPN
issue-797	27	12	countries	country	NOUN
issue-797	27	13	,	,	PUNCT
issue-797	27	14	as	as	ADV
issue-797	27	15	well	well	ADV
issue-797	27	16	as	as	ADP
issue-797	27	17	the	the	DET
issue-797	27	18	usa	usa	PROPN
issue-797	27	19	,	,	PUNCT
issue-797	27	20	canada	canada	PROPN
issue-797	27	21	and	and	CCONJ
issue-797	27	22	other	other	ADJ
issue-797	27	23	countries	country	NOUN
issue-797	27	24	in	in	ADP
issue-797	27	25	this	this	DET
issue-797	27	26	field	field	NOUN
issue-797	27	27	.	.	PUNCT
issue-797	28	1	hay	hay	NOUN
issue-797	28	2	and	and	CCONJ
issue-797	28	3	cordery	cordery	NOUN
issue-797	28	4	(	(	PUNCT
issue-797	28	5	2018	2018	NUM
issue-797	28	6	)	)	PUNCT
issue-797	28	7	emphasize	emphasize	VERB
issue-797	28	8	that	that	SCONJ
issue-797	28	9	public	public	ADJ
issue-797	28	10	sector	sector	NOUN
issue-797	28	11	auditing	auditing	NOUN
issue-797	28	12	as	as	SCONJ
issue-797	28	13	it	it	PRON
issue-797	28	14	is	be	AUX
issue-797	28	15	currently	currently	ADV
issue-797	28	16	known	know	VERB
issue-797	28	17	is	be	AUX
issue-797	28	18	old	old	ADJ
issue-797	28	19	-	-	PUNCT
issue-797	28	20	established	establish	VERB
issue-797	28	21	,	,	PUNCT
issue-797	28	22	dating	date	VERB
issue-797	28	23	from	from	ADP
issue-797	28	24	the	the	DET
issue-797	28	25	1860s	1860	NOUN
issue-797	28	26	,	,	PUNCT
issue-797	28	27	but	but	CCONJ
issue-797	28	28	also	also	ADV
issue-797	28	29	a	a	DET
issue-797	28	30	living	live	VERB
issue-797	28	31	organism	organism	NOUN
issue-797	28	32	that	that	PRON
issue-797	28	33	continues	continue	VERB
issue-797	28	34	to	to	PART
issue-797	28	35	change	change	VERB
issue-797	28	36	.	.	PUNCT
issue-797	29	1	the	the	DET
issue-797	29	2	authors	author	NOUN
issue-797	29	3	draw	draw	VERB
issue-797	29	4	parallels	parallel	NOUN
issue-797	29	5	between	between	ADP
issue-797	29	6	independent	independent	ADJ
issue-797	29	7	audit	audit	NOUN
issue-797	29	8	and	and	CCONJ
issue-797	29	9	public	public	ADJ
issue-797	29	10	audit	audit	NOUN
issue-797	29	11	and	and	CCONJ
issue-797	29	12	substantiate	substantiate	VERB
issue-797	29	13	that	that	SCONJ
issue-797	29	14	there	there	PRON
issue-797	29	15	are	be	VERB
issue-797	29	16	many	many	ADJ
issue-797	29	17	explanations	explanation	NOUN
issue-797	29	18	that	that	PRON
issue-797	29	19	can	can	AUX
issue-797	29	20	be	be	AUX
issue-797	29	21	applied	apply	VERB
issue-797	29	22	to	to	PART
issue-797	29	23	examine	examine	VERB
issue-797	29	24	the	the	DET
issue-797	29	25	value	value	NOUN
issue-797	29	26	of	of	ADP
issue-797	29	27	public	public	ADJ
issue-797	29	28	audit	audit	NOUN
issue-797	29	29	,	,	PUNCT
issue-797	29	30	including	include	VERB
issue-797	29	31	agency	agency	NOUN
issue-797	29	32	,	,	PUNCT
issue-797	29	33	signaling	signaling	ADJ
issue-797	29	34	,	,	PUNCT
issue-797	29	35	insurance	insurance	NOUN
issue-797	29	36	,	,	PUNCT
issue-797	29	37	management	management	NOUN
issue-797	29	38	control	control	NOUN
issue-797	29	39	,	,	PUNCT
issue-797	29	40	governance	governance	NOUN
issue-797	29	41	and	and	CCONJ
issue-797	29	42	confirmation	confirmation	NOUN
issue-797	29	43	of	of	ADP
issue-797	29	44	explanations	explanation	NOUN
issue-797	29	45	(	(	PUNCT
issue-797	29	46	hay	hay	NOUN
issue-797	29	47	,	,	PUNCT
issue-797	29	48	cordery	cordery	NOUN
issue-797	29	49	2018	2018	NUM
issue-797	29	50	)	)	PUNCT
issue-797	29	51	.	.	PUNCT
issue-797	30	1	based	base	VERB
issue-797	30	2	on	on	ADP
issue-797	30	3	the	the	DET
issue-797	30	4	deep	deep	ADJ
issue-797	30	5	analysis	analysis	NOUN
issue-797	30	6	of	of	ADP
issue-797	30	7	scientific	scientific	ADJ
issue-797	30	8	publications	publication	NOUN
issue-797	30	9	and	and	CCONJ
issue-797	30	10	history	history	NOUN
issue-797	30	11	,	,	PUNCT
issue-797	30	12	hay	hay	NOUN
issue-797	30	13	and	and	CCONJ
issue-797	30	14	cordery	cordery	NOUN
issue-797	30	15	(	(	PUNCT
issue-797	30	16	2018	2018	NUM
issue-797	30	17	)	)	PUNCT
issue-797	30	18	conclude	conclude	VERB
issue-797	30	19	that	that	SCONJ
issue-797	30	20	further	further	ADJ
issue-797	30	21	productive	productive	ADJ
issue-797	30	22	research	research	NOUN
issue-797	30	23	should	should	AUX
issue-797	30	24	include	include	VERB
issue-797	30	25	comparative	comparative	ADJ
issue-797	30	26	studies	study	NOUN
issue-797	30	27	of	of	ADP
issue-797	30	28	supreme	supreme	ADJ
issue-797	30	29	audit	audit	NOUN
issue-797	30	30	institutions	institution	NOUN
issue-797	30	31	and	and	CCONJ
issue-797	30	32	their	their	PRON
issue-797	30	33	impact	impact	NOUN
issue-797	30	34	;	;	PUNCT
issue-797	30	35	examination	examination	NOUN
issue-797	30	36	of	of	ADP
issue-797	30	37	changing	change	VERB
issue-797	30	38	governance	governance	NOUN
issue-797	30	39	practices	practice	NOUN
issue-797	30	40	in	in	ADP
issue-797	30	41	the	the	DET
issue-797	30	42	public	public	ADJ
issue-797	30	43	sector	sector	NOUN
issue-797	30	44	and	and	CCONJ
issue-797	30	45	their	their	PRON
issue-797	30	46	impact	impact	NOUN
issue-797	30	47	on	on	ADP
issue-797	30	48	auditing	audit	VERB
issue-797	30	49	.	.	PUNCT
issue-797	31	1	regarding	regard	VERB
issue-797	31	2	this	this	PRON
issue-797	31	3	,	,	PUNCT
issue-797	31	4	the	the	DET
issue-797	31	5	researches	research	NOUN
issue-797	31	6	based	base	VERB
issue-797	31	7	on	on	ADP
issue-797	31	8	a	a	DET
issue-797	31	9	cross	cross	ADJ
issue-797	31	10	-	-	ADJ
issue-797	31	11	national	national	ADJ
issue-797	31	12	comparison	comparison	NOUN
issue-797	31	13	are	be	AUX
issue-797	31	14	useful	useful	ADJ
issue-797	31	15	(	(	PUNCT
issue-797	31	16	bowerman	bowerman	PROPN
issue-797	31	17	,	,	PUNCT
issue-797	31	18	et	et	PROPN
issue-797	31	19	al	al	PROPN
issue-797	31	20	.	.	PROPN
issue-797	31	21	,	,	PUNCT
issue-797	31	22	2003	2003	NUM
issue-797	31	23	;	;	PUNCT
issue-797	31	24	blume	blume	PROPN
issue-797	31	25	;	;	PUNCT
issue-797	31	26	voigt	voigt	PROPN
issue-797	31	27	,	,	PUNCT
issue-797	31	28	2011	2011	NUM
issue-797	31	29	;	;	PUNCT
issue-797	31	30	morin	morin	NOUN
issue-797	31	31	,	,	PUNCT
issue-797	31	32	2016	2016	NUM
issue-797	31	33	;	;	PUNCT
issue-797	31	34	jeppeson	jeppeson	NOUN
issue-797	31	35	,	,	PUNCT
issue-797	31	36	et	et	PROPN
issue-797	31	37	al	al	PROPN
issue-797	31	38	.	.	PROPN
issue-797	31	39	,	,	PUNCT
issue-797	31	40	2017	2017	NUM
issue-797	31	41	)	)	PUNCT
issue-797	31	42	.	.	PUNCT
issue-797	32	1	interethnic	interethnic	ADJ
issue-797	32	2	comparison	comparison	NOUN
issue-797	32	3	plays	play	VERB
issue-797	32	4	a	a	DET
issue-797	32	5	significant	significant	ADJ
issue-797	32	6	role	role	NOUN
issue-797	32	7	in	in	ADP
issue-797	32	8	identifying	identify	VERB
issue-797	32	9	deficiencies	deficiency	NOUN
issue-797	32	10	in	in	ADP
issue-797	32	11	the	the	DET
issue-797	32	12	functioning	functioning	NOUN
issue-797	32	13	of	of	ADP
issue-797	32	14	the	the	DET
issue-797	32	15	sfc	sfc	NOUN
issue-797	32	16	system	system	NOUN
issue-797	32	17	of	of	ADP
issue-797	32	18	ukraine	ukraine	NOUN
issue-797	32	19	,	,	PUNCT
issue-797	32	20	but	but	CCONJ
issue-797	32	21	domestic	domestic	ADJ
issue-797	32	22	researchers	researcher	NOUN
issue-797	32	23	continue	continue	VERB
issue-797	32	24	to	to	PART
issue-797	32	25	seek	seek	VERB
issue-797	32	26	ways	way	NOUN
issue-797	32	27	to	to	PART
issue-797	32	28	improve	improve	VERB
issue-797	32	29	it	it	PRON
issue-797	32	30	.	.	PUNCT
issue-797	33	1	recently	recently	ADV
issue-797	33	2	,	,	PUNCT
issue-797	33	3	the	the	DET
issue-797	33	4	issues	issue	NOUN
issue-797	33	5	of	of	ADP
issue-797	33	6	development	development	NOUN
issue-797	33	7	of	of	ADP
issue-797	33	8	state	state	NOUN
issue-797	33	9	financial	financial	ADJ
issue-797	33	10	control	control	NOUN
issue-797	33	11	under	under	ADP
issue-797	33	12	the	the	DET
issue-797	33	13	conditions	condition	NOUN
issue-797	33	14	of	of	ADP
issue-797	33	15	market	market	NOUN
issue-797	33	16	economy	economy	NOUN
issue-797	33	17	of	of	ADP
issue-797	33	18	ukraine	ukraine	PROPN
issue-797	33	19	(	(	PUNCT
issue-797	33	20	basancov	basancov	PROPN
issue-797	33	21	,	,	PUNCT
issue-797	33	22	2008	2008	NUM
issue-797	33	23	)	)	PUNCT
issue-797	33	24	;	;	PUNCT
issue-797	33	25	development	development	NOUN
issue-797	33	26	of	of	ADP
issue-797	33	27	financial	financial	ADJ
issue-797	33	28	control	control	NOUN
issue-797	33	29	system	system	NOUN
issue-797	33	30	in	in	ADP
issue-797	33	31	ukraine	ukraine	PROPN
issue-797	33	32	(	(	PUNCT
issue-797	33	33	vyghovsjka	vyghovsjka	PROPN
issue-797	33	34	,	,	PUNCT
issue-797	33	35	2010	2010	NUM
issue-797	33	36	)	)	PUNCT
issue-797	33	37	;	;	PUNCT
issue-797	33	38	current	current	ADJ
issue-797	33	39	models	model	NOUN
issue-797	33	40	of	of	ADP
issue-797	33	41	the	the	DET
issue-797	33	42	sfc	sfc	NOUN
issue-797	33	43	system	system	NOUN
issue-797	33	44	in	in	ADP
issue-797	33	45	the	the	DET
issue-797	33	46	countries	country	NOUN
issue-797	33	47	of	of	ADP
issue-797	33	48	the	the	DET
issue-797	33	49	european	european	PROPN
issue-797	33	50	union	union	PROPN
issue-797	33	51	,	,	PUNCT
issue-797	33	52	organizational	organizational	ADJ
issue-797	33	53	and	and	CCONJ
issue-797	33	54	functional	functional	ADJ
issue-797	33	55	structure	structure	NOUN
issue-797	33	56	of	of	ADP
issue-797	33	57	the	the	DET
issue-797	33	58	sfc	sfc	NOUN
issue-797	33	59	system	system	NOUN
issue-797	33	60	,	,	PUNCT
issue-797	33	61	status	status	NOUN
issue-797	33	62	and	and	CCONJ
issue-797	33	63	problems	problem	NOUN
issue-797	33	64	of	of	ADP
issue-797	33	65	its	its	PRON
issue-797	33	66	development	development	NOUN
issue-797	33	67	(	(	PUNCT
issue-797	33	68	ivanova	ivanova	PROPN
issue-797	33	69	,	,	PUNCT
issue-797	33	70	2010	2010	NUM
issue-797	33	71	)	)	PUNCT
issue-797	33	72	;	;	PUNCT
issue-797	33	73	organization	organization	NOUN
issue-797	33	74	and	and	CCONJ
issue-797	33	75	implementation	implementation	NOUN
issue-797	33	76	of	of	ADP
issue-797	33	77	state	state	NOUN
issue-797	33	78	control	control	NOUN
issue-797	33	79	in	in	ADP
issue-797	33	80	ukraine	ukraine	PROPN
issue-797	33	81	(	(	PUNCT
issue-797	33	82	dmytrenko	dmytrenko	PROPN
issue-797	33	83	,	,	PUNCT
issue-797	33	84	2011	2011	NUM
issue-797	33	85	)	)	PUNCT
issue-797	33	86	;	;	PUNCT
issue-797	33	87	organization	organization	NOUN
issue-797	33	88	of	of	ADP
issue-797	33	89	the	the	DET
issue-797	33	90	system	system	NOUN
issue-797	33	91	of	of	ADP
issue-797	33	92	state	state	NOUN
issue-797	33	93	financial	financial	ADJ
issue-797	33	94	audit	audit	NOUN
issue-797	33	95	in	in	ADP
issue-797	33	96	ukraine	ukraine	PROPN
issue-797	33	97	(	(	PUNCT
issue-797	33	98	slobodjanyk	slobodjanyk	NOUN
issue-797	33	99	,	,	PUNCT
issue-797	33	100	2014	2014	NUM
issue-797	33	101	)	)	PUNCT
issue-797	33	102	;	;	PUNCT
issue-797	33	103	the	the	DET
issue-797	33	104	essence	essence	NOUN
issue-797	33	105	of	of	ADP
issue-797	33	106	the	the	DET
issue-797	33	107	sfc	sfc	NOUN
issue-797	33	108	system	system	NOUN
issue-797	33	109	(	(	PUNCT
issue-797	33	110	shevchuk	shevchuk	ADJ
issue-797	33	111	,	,	PUNCT
issue-797	33	112	2015	2015	NUM
issue-797	33	113	)	)	PUNCT
issue-797	33	114	continue	continue	VERB
issue-797	33	115	to	to	PART
issue-797	33	116	be	be	AUX
issue-797	33	117	raised	raise	VERB
issue-797	33	118	in	in	ADP
issue-797	33	119	specialized	specialized	ADJ
issue-797	33	120	scientific	scientific	ADJ
issue-797	33	121	circles	circle	NOUN
issue-797	33	122	.	.	PUNCT
issue-797	34	1	i.	i.	PROPN
issue-797	34	2	drozd	drozd	PROPN
issue-797	34	3	,	,	PUNCT
issue-797	34	4	v.	v.	ADP
issue-797	34	5	symonenko	symonenko	PROPN
issue-797	34	6	,	,	PUNCT
issue-797	34	7	i.	i.	NOUN
issue-797	34	8	stefaniuk	stefaniuk	NOUN
issue-797	34	9	and	and	CCONJ
issue-797	34	10	others	other	NOUN
issue-797	34	11	also	also	ADV
issue-797	34	12	continue	continue	VERB
issue-797	34	13	to	to	PART
issue-797	34	14	investigate	investigate	VERB
issue-797	34	15	the	the	DET
issue-797	34	16	theoretical	theoretical	ADJ
issue-797	34	17	,	,	PUNCT
issue-797	34	18	methodological	methodological	ADJ
issue-797	34	19	and	and	CCONJ
issue-797	34	20	practical	practical	ADJ
issue-797	34	21	aspects	aspect	NOUN
issue-797	34	22	of	of	ADP
issue-797	34	23	sfc	sfc	NOUN
issue-797	34	24	actively	actively	ADV
issue-797	34	25	.	.	PUNCT
issue-797	35	1	however	however	ADV
issue-797	35	2	,	,	PUNCT
issue-797	35	3	positively	positively	ADV
issue-797	35	4	assessing	assess	VERB
issue-797	35	5	the	the	DET
issue-797	35	6	individual	individual	ADJ
issue-797	35	7	results	result	NOUN
issue-797	35	8	of	of	ADP
issue-797	35	9	domestic	domestic	ADJ
issue-797	35	10	scientists	scientist	NOUN
issue-797	35	11	in	in	ADP
issue-797	35	12	the	the	DET
issue-797	35	13	search	search	NOUN
issue-797	35	14	for	for	ADP
issue-797	35	15	ways	way	NOUN
issue-797	35	16	to	to	PART
issue-797	35	17	build	build	VERB
issue-797	35	18	an	an	DET
issue-797	35	19	effective	effective	ADJ
issue-797	35	20	sfc	sfc	NOUN
issue-797	35	21	system	system	NOUN
issue-797	35	22	in	in	ADP
issue-797	35	23	ukraine	ukraine	NOUN
issue-797	35	24	,	,	PUNCT
issue-797	35	25	it	it	PRON
issue-797	35	26	should	should	AUX
issue-797	35	27	be	be	AUX
issue-797	35	28	noted	note	VERB
issue-797	35	29	the	the	DET
issue-797	35	30	fact	fact	NOUN
issue-797	35	31	that	that	SCONJ
issue-797	35	32	there	there	PRON
issue-797	35	33	are	be	VERB
issue-797	35	34	significant	significant	ADJ
issue-797	35	35	deficiencies	deficiency	NOUN
issue-797	35	36	in	in	ADP
issue-797	35	37	its	its	PRON
issue-797	35	38	functioning	functioning	NOUN
issue-797	35	39	,	,	PUNCT
issue-797	35	40	which	which	PRON
issue-797	35	41	provides	provide	VERB
issue-797	35	42	certain	certain	ADJ
issue-797	35	43	grounds	ground	NOUN
issue-797	35	44	for	for	ADP
issue-797	35	45	the	the	DET
issue-797	35	46	recognition	recognition	NOUN
issue-797	35	47	of	of	ADP
issue-797	35	48	sfc	sfc	NOUN
issue-797	35	49	as	as	ADP
issue-797	35	50	one	one	NUM
issue-797	35	51	of	of	ADP
issue-797	35	52	the	the	DET
issue-797	35	53	significant	significant	ADJ
issue-797	35	54	factors	factor	NOUN
issue-797	35	55	inhibiting	inhibit	VERB
issue-797	35	56	the	the	DET
issue-797	35	57	development	development	NOUN
issue-797	35	58	of	of	ADP
issue-797	35	59	ukraine	ukraine	NOUN
issue-797	35	60	's	's	PART
issue-797	35	61	economy	economy	NOUN
issue-797	35	62	.	.	PUNCT
issue-797	36	1	the	the	DET
issue-797	36	2	objectives	objective	NOUN
issue-797	36	3	of	of	ADP
issue-797	36	4	the	the	DET
issue-797	36	5	research	research	NOUN
issue-797	36	6	are	be	AUX
issue-797	36	7	to	to	PART
issue-797	36	8	evaluate	evaluate	VERB
issue-797	36	9	the	the	DET
issue-797	36	10	performance	performance	NOUN
issue-797	36	11	of	of	ADP
issue-797	36	12	the	the	DET
issue-797	36	13	sfc	sfc	NOUN
issue-797	36	14	bodies	body	NOUN
issue-797	36	15	,	,	PUNCT
issue-797	36	16	to	to	PART
issue-797	36	17	provide	provide	VERB
issue-797	36	18	recommendations	recommendation	NOUN
issue-797	36	19	for	for	ADP
issue-797	36	20	their	their	PRON
issue-797	36	21	improvement	improvement	NOUN
issue-797	36	22	,	,	PUNCT
issue-797	36	23	and	and	CCONJ
issue-797	36	24	to	to	PART
issue-797	36	25	formulate	formulate	VERB
issue-797	36	26	proposals	proposal	NOUN
issue-797	36	27	for	for	ADP
issue-797	36	28	the	the	DET
issue-797	36	29	transformation	transformation	NOUN
issue-797	36	30	of	of	ADP
issue-797	36	31	the	the	DET
issue-797	36	32	sfc	sfc	NOUN
issue-797	36	33	system	system	NOUN
issue-797	36	34	.	.	PUNCT
issue-797	37	1	2	2	X
issue-797	37	2	.	.	X
issue-797	37	3	сharacteristics	сharacteristic	NOUN
issue-797	37	4	of	of	ADP
issue-797	37	5	the	the	DET
issue-797	37	6	state	state	NOUN
issue-797	37	7	financial	financial	ADJ
issue-797	37	8	control	control	NOUN
issue-797	37	9	indicators	indicator	NOUN
issue-797	37	10	economic	economic	ADJ
issue-797	37	11	changes	change	NOUN
issue-797	37	12	in	in	ADP
issue-797	37	13	the	the	DET
issue-797	37	14	development	development	NOUN
issue-797	37	15	of	of	ADP
issue-797	37	16	the	the	DET
issue-797	37	17	public	public	ADJ
issue-797	37	18	sector	sector	NOUN
issue-797	37	19	of	of	ADP
issue-797	37	20	economy	economy	NOUN
issue-797	37	21	accompanied	accompany	VERB
issue-797	37	22	by	by	ADP
issue-797	37	23	the	the	DET
issue-797	37	24	requirement	requirement	NOUN
issue-797	37	25	of	of	ADP
issue-797	37	26	fierce	fierce	ADJ
issue-797	37	27	competition	competition	NOUN
issue-797	37	28	in	in	ADP
issue-797	37	29	the	the	DET
issue-797	37	30	world	world	NOUN
issue-797	37	31	market	market	NOUN
issue-797	37	32	,	,	PUNCT
issue-797	37	33	the	the	DET
issue-797	37	34	necessity	necessity	NOUN
issue-797	37	35	of	of	ADP
issue-797	37	36	rational	rational	ADJ
issue-797	37	37	use	use	NOUN
issue-797	37	38	of	of	ADP
issue-797	37	39	financial	financial	ADJ
issue-797	37	40	resources	resource	NOUN
issue-797	37	41	should	should	AUX
issue-797	37	42	encourage	encourage	VERB
issue-797	37	43	public	public	ADJ
issue-797	37	44	authorities	authority	NOUN
issue-797	37	45	to	to	PART
issue-797	37	46	reconsider	reconsider	VERB
issue-797	37	47	their	their	PRON
issue-797	37	48	attitude	attitude	NOUN
issue-797	37	49	towards	towards	ADP
issue-797	37	50	sfc	sfc	NOUN
issue-797	37	51	.	.	PUNCT
issue-797	38	1	this	this	PRON
issue-797	38	2	is	be	AUX
issue-797	38	3	due	due	ADJ
issue-797	38	4	to	to	ADP
issue-797	38	5	the	the	DET
issue-797	38	6	fact	fact	NOUN
issue-797	38	7	that	that	SCONJ
issue-797	38	8	over	over	ADP
issue-797	38	9	the	the	DET
issue-797	38	10	last	last	ADJ
issue-797	38	11	decade	decade	NOUN
issue-797	38	12	the	the	DET
issue-797	38	13	state	state	NOUN
issue-797	38	14	has	have	AUX
issue-797	38	15	in	in	ADP
issue-797	38	16	fact	fact	NOUN
issue-797	38	17	lost	lose	VERB
issue-797	38	18	a	a	DET
issue-797	38	19	coordinating	coordinating	NOUN
issue-797	38	20	and	and	CCONJ
issue-797	38	21	guiding	guide	VERB
issue-797	38	22	role	role	NOUN
issue-797	38	23	in	in	ADP
issue-797	38	24	the	the	DET
issue-797	38	25	formulation	formulation	NOUN
issue-797	38	26	of	of	ADP
issue-797	38	27	policies	policy	NOUN
issue-797	38	28	regarding	regard	VERB
issue-797	38	29	the	the	DET
issue-797	38	30	management	management	NOUN
issue-797	38	31	of	of	ADP
issue-797	38	32	state	state	NOUN
issue-797	38	33	property	property	NOUN
issue-797	38	34	and	and	CCONJ
issue-797	38	35	state	state	NOUN
issue-797	38	36	financial	financial	ADJ
issue-797	38	37	resources	resource	NOUN
issue-797	38	38	.	.	PUNCT
issue-797	39	1	an	an	DET
issue-797	39	2	indirect	indirect	ADJ
issue-797	39	3	proof	proof	NOUN
issue-797	39	4	of	of	ADP
issue-797	39	5	this	this	DET
issue-797	39	6	fact	fact	NOUN
issue-797	39	7	is	be	AUX
issue-797	39	8	the	the	DET
issue-797	39	9	strong	strong	ADJ
issue-797	39	10	desire	desire	NOUN
issue-797	39	11	of	of	ADP
issue-797	39	12	the	the	DET
issue-797	39	13	government	government	NOUN
issue-797	39	14	of	of	ADP
issue-797	39	15	ukraine	ukraine	NOUN
issue-797	39	16	to	to	PART
issue-797	39	17	announce	announce	VERB
issue-797	39	18	annually	annually	ADV
issue-797	39	19	the	the	DET
issue-797	39	20	sale	sale	NOUN
issue-797	39	21	of	of	ADP
issue-797	39	22	sufficiently	sufficiently	ADV
issue-797	39	23	attractive	attractive	ADJ
issue-797	39	24	state	state	NOUN
issue-797	39	25	-	-	PUNCT
issue-797	39	26	owned	own	VERB
issue-797	39	27	enterprises	enterprise	NOUN
issue-797	39	28	,	,	PUNCT
issue-797	39	29	since	since	SCONJ
issue-797	39	30	the	the	DET
issue-797	39	31	theses	thesis	NOUN
issue-797	39	32	about	about	ADP
issue-797	39	33	the	the	DET
issue-797	39	34	inefficiency	inefficiency	NOUN
issue-797	39	35	of	of	ADP
issue-797	39	36	management	management	NOUN
issue-797	39	37	of	of	ADP
issue-797	39	38	state	state	NOUN
issue-797	39	39	-	-	PUNCT
issue-797	39	40	owned	own	VERB
issue-797	39	41	enterprises	enterprise	NOUN
issue-797	39	42	are	be	AUX
issue-797	39	43	heard	hear	VERB
issue-797	39	44	all	all	DET
issue-797	39	45	the	the	DET
issue-797	39	46	time	time	NOUN
issue-797	39	47	including	include	VERB
issue-797	39	48	from	from	ADP
issue-797	39	49	the	the	DET
issue-797	39	50	leadership	leadership	NOUN
issue-797	39	51	of	of	ADP
issue-797	39	52	the	the	DET
issue-797	39	53	government	government	NOUN
issue-797	39	54	.	.	PUNCT
issue-797	40	1	existing	exist	VERB
issue-797	40	2	problems	problem	NOUN
issue-797	40	3	of	of	ADP
issue-797	40	4	public	public	ADJ
issue-797	40	5	administration	administration	NOUN
issue-797	40	6	caused	cause	VERB
issue-797	40	7	the	the	DET
issue-797	40	8	institutional	institutional	ADJ
issue-797	40	9	imbalance	imbalance	NOUN
issue-797	40	10	of	of	ADP
issue-797	40	11	sfc	sfc	NOUN
issue-797	40	12	.	.	PUNCT
issue-797	41	1	the	the	DET
issue-797	41	2	state	state	NOUN
issue-797	41	3	of	of	ADP
issue-797	41	4	fiscal	fiscal	ADJ
issue-797	41	5	discipline	discipline	NOUN
issue-797	41	6	has	have	AUX
issue-797	41	7	deteriorated	deteriorate	VERB
issue-797	41	8	significantly	significantly	ADV
issue-797	41	9	,	,	PUNCT
issue-797	41	10	which	which	PRON
issue-797	41	11	threatens	threaten	VERB
issue-797	41	12	ukraine	ukraine	PROPN
issue-797	41	13	's	's	PART
issue-797	41	14	national	national	ADJ
issue-797	41	15	security	security	NOUN
issue-797	41	16	in	in	ADP
issue-797	41	17	the	the	DET
issue-797	41	18	financial	financial	ADJ
issue-797	41	19	sphere	sphere	NOUN
issue-797	41	20	.	.	PUNCT
issue-797	42	1	extensive	extensive	ADJ
issue-797	42	2	facts	fact	NOUN
issue-797	42	3	of	of	ADP
issue-797	42	4	theft	theft	NOUN
issue-797	42	5	of	of	ADP
issue-797	42	6	budget	budget	NOUN
issue-797	42	7	funds	fund	NOUN
issue-797	42	8	,	,	PUNCT
issue-797	42	9	other	other	ADJ
issue-797	42	10	violations	violation	NOUN
issue-797	42	11	of	of	ADP
issue-797	42	12	financial	financial	ADJ
issue-797	42	13	and	and	CCONJ
issue-797	42	14	property	property	NOUN
issue-797	42	15	character	character	NOUN
issue-797	42	16	continue	continue	VERB
issue-797	42	17	to	to	PART
issue-797	42	18	be	be	AUX
issue-797	42	19	revealed	reveal	VERB
issue-797	42	20	from	from	ADP
issue-797	42	21	year	year	NOUN
issue-797	42	22	to	to	ADP
issue-797	42	23	year	year	NOUN
issue-797	42	24	(	(	PUNCT
issue-797	42	25	figure	figure	NOUN
issue-797	42	26	1	1	NUM
issue-797	42	27	)	)	PUNCT
issue-797	42	28	.	.	PUNCT
issue-797	43	1	this	this	PRON
issue-797	43	2	is	be	AUX
issue-797	43	3	due	due	ADJ
issue-797	43	4	to	to	ADP
issue-797	43	5	the	the	DET
issue-797	43	6	fact	fact	NOUN
issue-797	43	7	that	that	SCONJ
issue-797	43	8	the	the	DET
issue-797	43	9	number	number	NOUN
issue-797	43	10	of	of	ADP
issue-797	43	11	enterprises	enterprise	NOUN
issue-797	43	12	,	,	PUNCT
issue-797	43	13	organizations	organization	NOUN
issue-797	43	14	and	and	CCONJ
issue-797	43	15	institutions	institution	NOUN
issue-797	43	16	subject	subject	ADJ
issue-797	43	17	to	to	ADP
issue-797	43	18	audit	audit	NOUN
issue-797	43	19	is	be	AUX
issue-797	43	20	rapidly	rapidly	ADV
issue-797	43	21	decreasing	decrease	VERB
issue-797	43	22	from	from	ADP
issue-797	43	23	year	year	NOUN
issue-797	43	24	to	to	ADP
issue-797	43	25	year	year	NOUN
issue-797	43	26	(	(	PUNCT
issue-797	43	27	80075	80075	NUM
issue-797	43	28	in	in	ADP
issue-797	43	29	1997	1997	NUM
issue-797	43	30	,	,	PUNCT
issue-797	43	31	and	and	CCONJ
issue-797	43	32	6040	6040	NUM
issue-797	43	33	in	in	ADP
issue-797	43	34	2013	2013	NUM
issue-797	43	35	,	,	PUNCT
issue-797	43	36	1546	1546	NUM
issue-797	43	37	in	in	ADP
issue-797	43	38	2018	2018	NUM
issue-797	43	39	)	)	PUNCT
issue-797	43	40	.	.	PUNCT
issue-797	44	1	it	it	PRON
issue-797	44	2	is	be	AUX
issue-797	44	3	significant	significant	ADJ
issue-797	44	4	for	for	ADP
issue-797	44	5	further	further	ADJ
issue-797	44	6	assessment	assessment	NOUN
issue-797	44	7	of	of	ADP
issue-797	44	8	the	the	DET
issue-797	44	9	level	level	NOUN
issue-797	44	10	of	of	ADP
issue-797	44	11	economic	economic	ADJ
issue-797	44	12	legal	legal	ADJ
issue-797	44	13	consciousness	consciousness	NOUN
issue-797	44	14	of	of	ADP
issue-797	44	15	heads	head	NOUN
issue-797	44	16	of	of	ADP
issue-797	44	17	state	state	NOUN
issue-797	44	18	-	-	PUNCT
issue-797	44	19	owned	own	VERB
issue-797	44	20	baltic	baltic	ADJ
issue-797	44	21	journal	journal	NOUN
issue-797	44	22	of	of	ADP
issue-797	44	23	economic	economic	ADJ
issue-797	44	24	studies	study	NOUN
issue-797	44	25	19	19	NUM
issue-797	44	26	vol	vol	NOUN
issue-797	44	27	.	.	PROPN
issue-797	45	1	6	6	NUM
issue-797	45	2	,	,	PUNCT
issue-797	45	3	no	no	INTJ
issue-797	45	4	.	.	NOUN
issue-797	45	5	2	2	NUM
issue-797	45	6	,	,	PUNCT
issue-797	45	7	2020	2020	NUM
issue-797	45	8	enterprises	enterprise	NOUN
issue-797	45	9	,	,	PUNCT
issue-797	45	10	organizations	organization	NOUN
issue-797	45	11	and	and	CCONJ
issue-797	45	12	institutions	institution	NOUN
issue-797	45	13	,	,	PUNCT
issue-797	45	14	other	other	ADJ
issue-797	45	15	budgetary	budgetary	ADJ
issue-797	45	16	units	unit	NOUN
issue-797	45	17	,	,	PUNCT
issue-797	45	18	as	as	ADV
issue-797	45	19	well	well	ADV
issue-797	45	20	as	as	ADP
issue-797	45	21	the	the	DET
issue-797	45	22	level	level	NOUN
issue-797	45	23	of	of	ADP
issue-797	45	24	preventiveness	preventiveness	NOUN
issue-797	45	25	of	of	ADP
issue-797	45	26	the	the	DET
issue-797	45	27	control	control	NOUN
issue-797	45	28	measures	measure	NOUN
issue-797	45	29	taken	take	VERB
issue-797	45	30	and	and	CCONJ
issue-797	45	31	the	the	DET
issue-797	45	32	management	management	NOUN
issue-797	45	33	decisions	decision	NOUN
issue-797	45	34	made	make	VERB
issue-797	45	35	based	base	VERB
issue-797	45	36	on	on	ADP
issue-797	45	37	their	their	PRON
issue-797	45	38	results	result	NOUN
issue-797	45	39	,	,	PUNCT
issue-797	45	40	that	that	SCONJ
issue-797	45	41	the	the	DET
issue-797	45	42	information	information	NOUN
issue-797	45	43	that	that	SCONJ
issue-797	45	44	there	there	PRON
issue-797	45	45	is	be	VERB
issue-797	45	46	a	a	DET
issue-797	45	47	negative	negative	ADJ
issue-797	45	48	tendency	tendency	NOUN
issue-797	45	49	to	to	PART
issue-797	45	50	increase	increase	VERB
issue-797	45	51	the	the	DET
issue-797	45	52	volume	volume	NOUN
issue-797	45	53	of	of	ADP
issue-797	45	54	violations	violation	NOUN
issue-797	45	55	,	,	PUNCT
issue-797	45	56	including	include	VERB
issue-797	45	57	by	by	ADP
issue-797	45	58	their	their	PRON
issue-797	45	59	types	type	NOUN
issue-797	45	60	,	,	PUNCT
issue-797	45	61	except	except	SCONJ
issue-797	45	62	for	for	ADP
issue-797	45	63	the	the	DET
issue-797	45	64	period	period	NOUN
issue-797	45	65	starting	start	VERB
issue-797	45	66	from	from	ADP
issue-797	45	67	2016	2016	NUM
issue-797	45	68	(	(	PUNCT
issue-797	45	69	figure	figure	NOUN
issue-797	45	70	1	1	NUM
issue-797	45	71	)	)	PUNCT
issue-797	45	72	,	,	PUNCT
issue-797	45	73	as	as	ADP
issue-797	45	74	a	a	DET
issue-797	45	75	direct	direct	ADJ
issue-797	45	76	decision	decision	NOUN
issue-797	45	77	of	of	ADP
issue-797	45	78	the	the	DET
issue-797	45	79	prime	prime	ADJ
issue-797	45	80	minister	minister	NOUN
issue-797	45	81	of	of	ADP
issue-797	45	82	ukraine	ukraine	PROPN
issue-797	45	83	has	have	AUX
issue-797	45	84	been	be	AUX
issue-797	45	85	a	a	DET
issue-797	45	86	moratorium	moratorium	NOUN
issue-797	45	87	established	establish	VERB
issue-797	45	88	on	on	ADP
issue-797	45	89	taking	take	VERB
issue-797	45	90	control	control	NOUN
issue-797	45	91	measures	measure	NOUN
issue-797	45	92	from	from	ADP
issue-797	45	93	2014	2014	NUM
issue-797	45	94	.	.	PUNCT
issue-797	46	1	it	it	PRON
issue-797	46	2	is	be	AUX
issue-797	46	3	worth	worth	ADJ
issue-797	46	4	noting	note	VERB
issue-797	46	5	also	also	ADV
issue-797	46	6	that	that	SCONJ
issue-797	46	7	the	the	DET
issue-797	46	8	figures	figure	NOUN
issue-797	46	9	of	of	ADP
issue-797	46	10	the	the	DET
issue-797	46	11	volume	volume	NOUN
issue-797	46	12	of	of	ADP
issue-797	46	13	violations	violation	NOUN
issue-797	46	14	detected	detect	VERB
issue-797	46	15	by	by	ADP
issue-797	46	16	the	the	DET
issue-797	46	17	state	state	NOUN
issue-797	46	18	audit	audit	NOUN
issue-797	46	19	service	service	NOUN
issue-797	46	20	of	of	ADP
issue-797	46	21	ukraine	ukraine	NOUN
issue-797	46	22	(	(	PUNCT
issue-797	46	23	hereinafter	hereinafter	NOUN
issue-797	46	24	referred	refer	VERB
issue-797	46	25	to	to	ADP
issue-797	46	26	as	as	ADP
issue-797	46	27	sas	sas	PROPN
issue-797	46	28	)	)	PUNCT
issue-797	46	29	and	and	CCONJ
issue-797	46	30	the	the	DET
issue-797	46	31	accounting	accounting	PROPN
issue-797	46	32	chamber	chamber	PROPN
issue-797	46	33	of	of	ADP
issue-797	46	34	ukraine	ukraine	PROPN
issue-797	46	35	(	(	PUNCT
issue-797	46	36	hereinafter	hereinafter	NOUN
issue-797	46	37	referred	refer	VERB
issue-797	46	38	to	to	ADP
issue-797	46	39	as	as	ADP
issue-797	46	40	acu	acu	PROPN
issue-797	46	41	)	)	PUNCT
issue-797	46	42	in	in	ADP
issue-797	46	43	2006	2006	NUM
issue-797	46	44	-	-	SYM
issue-797	46	45	2015	2015	NUM
issue-797	46	46	(	(	PUNCT
issue-797	46	47	figure	figure	NOUN
issue-797	46	48	2	2	NUM
issue-797	46	49	)	)	PUNCT
issue-797	46	50	allow	allow	VERB
issue-797	46	51	us	we	PRON
issue-797	46	52	to	to	PART
issue-797	46	53	make	make	VERB
issue-797	46	54	certain	certain	ADJ
issue-797	46	55	assumptions	assumption	NOUN
issue-797	46	56	about	about	ADP
issue-797	46	57	certain	certain	ADJ
issue-797	46	58	trends	trend	NOUN
issue-797	46	59	of	of	ADP
issue-797	46	60	the	the	DET
issue-797	46	61	attitude	attitude	NOUN
issue-797	46	62	of	of	ADP
issue-797	46	63	the	the	DET
issue-797	46	64	state	state	NOUN
issue-797	46	65	authorities	authority	NOUN
issue-797	46	66	to	to	PART
issue-797	46	67	sfc	sfc	VERB
issue-797	46	68	.	.	PUNCT
issue-797	47	1	in	in	ADP
issue-797	47	2	particular	particular	ADJ
issue-797	47	3	,	,	PUNCT
issue-797	47	4	an	an	DET
issue-797	47	5	increase	increase	NOUN
issue-797	47	6	in	in	ADP
issue-797	47	7	the	the	DET
issue-797	47	8	volume	volume	NOUN
issue-797	47	9	of	of	ADP
issue-797	47	10	revealed	reveal	VERB
issue-797	47	11	violations	violation	NOUN
issue-797	47	12	by	by	ADP
issue-797	47	13	2010	2010	NUM
issue-797	47	14	(	(	PUNCT
issue-797	47	15	figure	figure	NOUN
issue-797	47	16	2	2	NUM
issue-797	47	17	)	)	PUNCT
issue-797	47	18	may	may	AUX
issue-797	47	19	indicate	indicate	VERB
issue-797	47	20	either	either	CCONJ
issue-797	47	21	an	an	DET
issue-797	47	22	increase	increase	NOUN
issue-797	47	23	and	and	CCONJ
issue-797	47	24	uncompromising	uncompromise	VERB
issue-797	47	25	functioning	functioning	NOUN
issue-797	47	26	of	of	ADP
issue-797	47	27	the	the	DET
issue-797	47	28	sfc	sfc	NOUN
issue-797	47	29	system	system	NOUN
issue-797	47	30	,	,	PUNCT
issue-797	47	31	or	or	CCONJ
issue-797	47	32	a	a	DET
issue-797	47	33	very	very	ADV
issue-797	47	34	unprofessional	unprofessional	ADJ
issue-797	47	35	management	management	NOUN
issue-797	47	36	of	of	ADP
issue-797	47	37	public	public	ADJ
issue-797	47	38	resources	resource	NOUN
issue-797	47	39	(	(	PUNCT
issue-797	47	40	in	in	ADP
issue-797	47	41	2010	2010	NUM
issue-797	47	42	,	,	PUNCT
issue-797	47	43	the	the	DET
issue-797	47	44	ac	ac	PROPN
issue-797	47	45	revealed	reveal	VERB
issue-797	47	46	violations	violation	NOUN
issue-797	47	47	amounted	amount	VERB
issue-797	47	48	to	to	ADP
issue-797	47	49	uah	uah	PROPN
issue-797	47	50	52	52	NUM
issue-797	47	51	billion	billion	NUM
issue-797	47	52	,	,	PUNCT
issue-797	47	53	the	the	DET
issue-797	47	54	sas	sa	NOUN
issue-797	47	55	revealed	reveal	VERB
issue-797	47	56	violations	violation	NOUN
issue-797	47	57	amounted	amount	VERB
issue-797	47	58	to	to	ADP
issue-797	47	59	uah	uah	PROPN
issue-797	47	60	12.1	12.1	NUM
issue-797	47	61	billion	billion	NUM
issue-797	47	62	)	)	PUNCT
issue-797	47	63	.	.	PUNCT
issue-797	48	1	the	the	DET
issue-797	48	2	trend	trend	NOUN
issue-797	48	3	of	of	ADP
issue-797	48	4	change	change	NOUN
issue-797	48	5	in	in	ADP
issue-797	48	6	indicators	indicator	NOUN
issue-797	48	7	of	of	ADP
issue-797	48	8	revealed	reveal	VERB
issue-797	48	9	violations	violation	NOUN
issue-797	48	10	after	after	ADP
issue-797	48	11	2010	2010	NUM
issue-797	48	12	may	may	AUX
issue-797	48	13	indicate	indicate	VERB
issue-797	48	14	the	the	DET
issue-797	48	15	existence	existence	NOUN
issue-797	48	16	of	of	ADP
issue-797	48	17	political	political	ADJ
issue-797	48	18	pressure	pressure	NOUN
issue-797	48	19	on	on	ADP
issue-797	48	20	the	the	DET
issue-797	48	21	activities	activity	NOUN
issue-797	48	22	of	of	ADP
issue-797	48	23	the	the	DET
issue-797	48	24	sfc	sfc	NOUN
issue-797	48	25	entities	entity	NOUN
issue-797	48	26	,	,	PUNCT
issue-797	48	27	which	which	PRON
issue-797	48	28	,	,	PUNCT
issue-797	48	29	in	in	ADP
issue-797	48	30	our	our	PRON
issue-797	48	31	opinion	opinion	NOUN
issue-797	48	32	,	,	PUNCT
issue-797	48	33	could	could	AUX
issue-797	48	34	condition	condition	VERB
issue-797	48	35	the	the	DET
issue-797	48	36	selectivity	selectivity	NOUN
issue-797	48	37	of	of	ADP
issue-797	48	38	control	control	NOUN
issue-797	48	39	measures	measure	NOUN
issue-797	48	40	and	and	CCONJ
issue-797	48	41	response	response	NOUN
issue-797	48	42	to	to	ADP
issue-797	48	43	their	their	PRON
issue-797	48	44	results	result	NOUN
issue-797	48	45	,	,	PUNCT
issue-797	48	46	which	which	PRON
issue-797	48	47	resulted	result	VERB
issue-797	48	48	in	in	ADP
issue-797	48	49	a	a	DET
issue-797	48	50	significant	significant	ADJ
issue-797	48	51	decrease	decrease	NOUN
issue-797	48	52	in	in	ADP
issue-797	48	53	the	the	DET
issue-797	48	54	volume	volume	NOUN
issue-797	48	55	of	of	ADP
issue-797	48	56	violations	violation	NOUN
issue-797	48	57	revealed	reveal	VERB
issue-797	48	58	.	.	PUNCT
issue-797	49	1	thus	thus	ADV
issue-797	49	2	,	,	PUNCT
issue-797	49	3	in	in	ADP
issue-797	49	4	2018	2018	NUM
issue-797	49	5	,	,	PUNCT
issue-797	49	6	the	the	DET
issue-797	49	7	ac	ac	PROPN
issue-797	49	8	revealed	reveal	VERB
issue-797	49	9	violations	violation	NOUN
issue-797	49	10	amounted	amount	VERB
issue-797	49	11	to	to	ADP
issue-797	49	12	uah	uah	PROPN
issue-797	49	13	17	17	NUM
issue-797	49	14	billion	billion	NUM
issue-797	49	15	,	,	PUNCT
issue-797	49	16	and	and	CCONJ
issue-797	49	17	the	the	DET
issue-797	49	18	sas	sas	PROPN
issue-797	49	19	–	–	PUNCT
issue-797	49	20	uah	uah	NOUN
issue-797	49	21	2.250	2.250	NUM
issue-797	49	22	billion	billion	NUM
issue-797	49	23	.	.	PUNCT
issue-797	50	1	these	these	DET
issue-797	50	2	indicators	indicator	NOUN
issue-797	50	3	are	be	AUX
issue-797	50	4	a	a	DET
issue-797	50	5	definite	definite	ADJ
issue-797	50	6	proof	proof	NOUN
issue-797	50	7	of	of	ADP
issue-797	50	8	the	the	DET
issue-797	50	9	above	above	ADJ
issue-797	50	10	thesis	thesis	NOUN
issue-797	50	11	against	against	ADP
issue-797	50	12	the	the	DET
issue-797	50	13	comparison	comparison	NOUN
issue-797	50	14	of	of	ADP
issue-797	50	15	expenditures	expenditure	NOUN
issue-797	50	16	of	of	ADP
issue-797	50	17	the	the	DET
issue-797	50	18	state	state	NOUN
issue-797	50	19	budget	budget	NOUN
issue-797	50	20	of	of	ADP
issue-797	50	21	ukraine	ukraine	NOUN
issue-797	50	22	in	in	ADP
issue-797	50	23	2010	2010	NUM
issue-797	50	24	–	–	PUNCT
issue-797	50	25	about	about	ADP
issue-797	50	26	uah	uah	ADJ
issue-797	50	27	308	308	NUM
issue-797	50	28	billion	billion	NUM
issue-797	50	29	and	and	CCONJ
issue-797	50	30	in	in	ADP
issue-797	50	31	2018	2018	NUM
issue-797	50	32	–	–	PUNCT
issue-797	50	33	about	about	ADP
issue-797	50	34	uah	uah	ADJ
issue-797	50	35	918	918	NUM
issue-797	50	36	billion	billion	NUM
issue-797	50	37	.	.	PUNCT
issue-797	51	1	for	for	ADP
issue-797	51	2	specialists	specialist	NOUN
issue-797	51	3	it	it	PRON
issue-797	51	4	is	be	AUX
issue-797	51	5	clear	clear	ADJ
issue-797	51	6	that	that	SCONJ
issue-797	51	7	a	a	DET
issue-797	51	8	significant	significant	ADJ
issue-797	51	9	decrease	decrease	NOUN
issue-797	51	10	in	in	ADP
issue-797	51	11	the	the	DET
issue-797	51	12	indicators	indicator	NOUN
issue-797	51	13	of	of	ADP
issue-797	51	14	the	the	DET
issue-797	51	15	revealed	reveal	VERB
issue-797	51	16	violations	violation	NOUN
issue-797	51	17	is	be	AUX
issue-797	51	18	not	not	PART
issue-797	51	19	a	a	DET
issue-797	51	20	consequence	consequence	NOUN
issue-797	51	21	of	of	ADP
issue-797	51	22	increasing	increase	VERB
issue-797	51	23	the	the	DET
issue-797	51	24	level	level	NOUN
issue-797	51	25	of	of	ADP
issue-797	51	26	responsibility	responsibility	NOUN
issue-797	51	27	for	for	ADP
issue-797	51	28	taxpayers	taxpayer	NOUN
issue-797	51	29	'	'	PART
issue-797	51	30	funds	fund	NOUN
issue-797	51	31	management	management	NOUN
issue-797	51	32	and	and	CCONJ
issue-797	51	33	conscious	conscious	ADJ
issue-797	51	34	adjustment	adjustment	NOUN
issue-797	51	35	of	of	ADP
issue-797	51	36	economic	economic	ADJ
issue-797	51	37	interests	interest	NOUN
issue-797	51	38	of	of	ADP
issue-797	51	39	top	top	ADJ
issue-797	51	40	management	management	NOUN
issue-797	51	41	of	of	ADP
issue-797	51	42	state	state	NOUN
issue-797	51	43	-	-	PUNCT
issue-797	51	44	owned	own	VERB
issue-797	51	45	enterprises	enterprise	NOUN
issue-797	51	46	,	,	PUNCT
issue-797	51	47	institutions	institution	NOUN
issue-797	51	48	,	,	PUNCT
issue-797	51	49	organizations	organization	NOUN
issue-797	51	50	,	,	PUNCT
issue-797	51	51	as	as	ADV
issue-797	51	52	well	well	ADV
issue-797	51	53	as	as	ADP
issue-797	51	54	other	other	ADJ
issue-797	51	55	budgetary	budgetary	ADJ
issue-797	51	56	units	unit	NOUN
issue-797	51	57	for	for	ADP
issue-797	51	58	the	the	DET
issue-797	51	59	benefit	benefit	NOUN
issue-797	51	60	of	of	ADP
issue-797	51	61	the	the	DET
issue-797	51	62	ukrainian	ukrainian	ADJ
issue-797	51	63	citizens	citizen	NOUN
issue-797	51	64	.	.	PUNCT
issue-797	52	1	the	the	DET
issue-797	52	2	above	above	ADJ
issue-797	52	3	considerations	consideration	NOUN
issue-797	52	4	are	be	AUX
issue-797	52	5	made	make	VERB
issue-797	52	6	against	against	ADP
issue-797	52	7	the	the	DET
issue-797	52	8	background	background	NOUN
issue-797	52	9	of	of	ADP
issue-797	52	10	the	the	DET
issue-797	52	11	awareness	awareness	NOUN
issue-797	52	12	of	of	ADP
issue-797	52	13	the	the	DET
issue-797	52	14	fact	fact	NOUN
issue-797	52	15	that	that	SCONJ
issue-797	52	16	the	the	DET
issue-797	52	17	economic	economic	ADJ
issue-797	52	18	interests	interest	NOUN
issue-797	52	19	of	of	ADP
issue-797	52	20	individuals	individual	NOUN
issue-797	52	21	,	,	PUNCT
issue-797	52	22	endowed	endow	VERB
issue-797	52	23	with	with	ADP
issue-797	52	24	the	the	DET
issue-797	52	25	state	state	NOUN
issue-797	52	26	power	power	NOUN
issue-797	52	27	,	,	PUNCT
issue-797	52	28	and	and	CCONJ
issue-797	52	29	the	the	DET
issue-797	52	30	overwhelming	overwhelming	ADJ
issue-797	52	31	majority	majority	NOUN
issue-797	52	32	of	of	ADP
issue-797	52	33	the	the	DET
issue-797	52	34	ukrainian	ukrainian	ADJ
issue-797	52	35	citizens	citizen	NOUN
issue-797	52	36	who	who	PRON
issue-797	52	37	have	have	AUX
issue-797	52	38	chosen	choose	VERB
issue-797	52	39	a	a	DET
issue-797	52	40	pro	pro	ADJ
issue-797	52	41	-	-	ADJ
issue-797	52	42	european	european	ADJ
issue-797	52	43	choice	choice	NOUN
issue-797	52	44	for	for	ADP
issue-797	52	45	the	the	DET
issue-797	52	46	development	development	NOUN
issue-797	52	47	of	of	ADP
issue-797	52	48	the	the	DET
issue-797	52	49	country	country	NOUN
issue-797	52	50	,	,	PUNCT
issue-797	52	51	are	be	AUX
issue-797	52	52	inconsistent	inconsistent	ADJ
issue-797	52	53	.	.	PUNCT
issue-797	53	1	in	in	ADP
issue-797	53	2	particular	particular	ADJ
issue-797	53	3	,	,	PUNCT
issue-797	53	4	the	the	DET
issue-797	53	5	volumes	volume	NOUN
issue-797	53	6	of	of	ADP
issue-797	53	7	financial	financial	ADJ
issue-797	53	8	violations	violation	NOUN
issue-797	53	9	established	establish	VERB
issue-797	53	10	by	by	ADP
issue-797	53	11	the	the	DET
issue-797	53	12	ac	ac	PROPN
issue-797	53	13	in	in	ADP
issue-797	53	14	2016	2016	NUM
issue-797	53	15	-	-	SYM
issue-797	53	16	2018	2018	NUM
issue-797	53	17	indicate	indicate	VERB
issue-797	53	18	the	the	DET
issue-797	53	19	postponement	postponement	NOUN
issue-797	53	20	of	of	ADP
issue-797	53	21	positive	positive	ADJ
issue-797	53	22	changes	change	NOUN
issue-797	53	23	in	in	ADP
issue-797	53	24	the	the	DET
issue-797	53	25	management	management	NOUN
issue-797	53	26	of	of	ADP
issue-797	53	27	public	public	ADJ
issue-797	53	28	resources	resource	NOUN
issue-797	53	29	(	(	PUNCT
issue-797	53	30	figure	figure	NOUN
issue-797	53	31	3	3	NUM
issue-797	53	32	)	)	PUNCT
issue-797	53	33	.	.	PUNCT
issue-797	54	1	when	when	SCONJ
issue-797	54	2	characterizing	characterize	VERB
issue-797	54	3	the	the	DET
issue-797	54	4	quality	quality	NOUN
issue-797	54	5	of	of	ADP
issue-797	54	6	public	public	ADJ
issue-797	54	7	resources	resource	NOUN
issue-797	54	8	management	management	NOUN
issue-797	54	9	,	,	PUNCT
issue-797	54	10	it	it	PRON
issue-797	54	11	should	should	AUX
issue-797	54	12	be	be	AUX
issue-797	54	13	borne	bear	VERB
issue-797	54	14	in	in	ADP
issue-797	54	15	mind	mind	NOUN
issue-797	54	16	that	that	SCONJ
issue-797	54	17	the	the	DET
issue-797	54	18	most	most	ADV
issue-797	54	19	widespread	widespread	ADJ
issue-797	54	20	violations	violation	NOUN
issue-797	54	21	of	of	ADP
issue-797	54	22	financial	financial	ADJ
issue-797	54	23	and	and	CCONJ
issue-797	54	24	budgetary	budgetary	ADJ
issue-797	54	25	discipline	discipline	NOUN
issue-797	54	26	500,2	500,2	NOUN
issue-797	54	27	325	325	NUM
issue-797	54	28	1275,2	1275,2	NUM
issue-797	54	29	1276	1276	NUM
issue-797	54	30	1298,1	1298,1	NUM
issue-797	54	31	642,9	642,9	NOUN
issue-797	54	32	955	955	NUM
issue-797	54	33	886,6	886,6	NUM
issue-797	54	34	1332,5	1332,5	NUM
issue-797	54	35	2057,3	2057,3	NUM
issue-797	54	36	2067,9	2067,9	NUM
issue-797	54	37	1070,9	1070,9	NUM
issue-797	54	38	1122,6	1122,6	NUM
issue-797	54	39	1181,6	1181,6	NUM
issue-797	54	40	264,7	264,7	NOUN
issue-797	54	41	72,1142	72,1142	NUM
issue-797	54	42	225,7322,1	225,7322,1	NUM
issue-797	54	43	105,9	105,9	NUM
issue-797	55	1	128,7	128,7	NUM
issue-797	55	2	216,5	216,5	ADJ
issue-797	55	3	80,1163,4	80,1163,4	NUM
issue-797	55	4	24,181,1	24,181,1	NUM
issue-797	55	5	47,6	47,6	NUM
issue-797	55	6	65,5	65,5	PROPN
issue-797	55	7	0	0	NUM
issue-797	55	8	500	500	NUM
issue-797	55	9	1000	1000	NUM
issue-797	55	10	1500	1500	NUM
issue-797	55	11	2000	2000	NUM
issue-797	55	12	2500	2500	NUM
issue-797	55	13	2006	2006	NUM
issue-797	55	14	2007	2007	NUM
issue-797	55	15	2008	2008	NUM
issue-797	55	16	2013	2013	NUM
issue-797	55	17	2016	2016	NUM
issue-797	55	18	2017	2017	NUM
issue-797	55	19	2018	2018	NUM
issue-797	55	20	deficiency	deficiency	NOUN
issue-797	55	21	of	of	ADP
issue-797	55	22	monetary	monetary	ADJ
issue-797	55	23	and	and	CCONJ
issue-797	55	24	material	material	NOUN
issue-797	55	25	assets	asset	NOUN
issue-797	55	26	,	,	PUNCT
issue-797	55	27	uah	uah	PROPN
issue-797	55	28	mln	mln	NOUN
issue-797	55	29	.	.	PROPN
issue-797	55	30	inappropriate	inappropriate	ADJ
issue-797	55	31	expenses	expense	NOUN
issue-797	55	32	,	,	PUNCT
issue-797	55	33	uah	uah	ADJ
issue-797	55	34	mln	mln	NOUN
issue-797	55	35	.	.	PUNCT
issue-797	56	1	illegal	illegal	ADJ
issue-797	56	2	expenditure	expenditure	NOUN
issue-797	56	3	of	of	ADP
issue-797	56	4	resources	resource	NOUN
issue-797	56	5	,	,	PUNCT
issue-797	56	6	uah	uah	PROPN
issue-797	56	7	mln	mln	NOUN
issue-797	56	8	.	.	PUNCT
issue-797	57	1	short	short	ADJ
issue-797	57	2	supply	supply	NOUN
issue-797	57	3	of	of	ADP
issue-797	57	4	financial	financial	ADJ
issue-797	57	5	resources	resource	NOUN
issue-797	57	6	,	,	PUNCT
issue-797	57	7	uah	uah	PROPN
issue-797	57	8	mln	mln	PROPN
issue-797	57	9	.	.	PUNCT
issue-797	57	10	figure	figure	NOUN
issue-797	57	11	1	1	NUM
issue-797	57	12	.	.	PUNCT
issue-797	58	1	dynamics	dynamic	NOUN
issue-797	58	2	of	of	ADP
issue-797	58	3	financial	financial	ADJ
issue-797	58	4	violations	violation	NOUN
issue-797	58	5	revealed	reveal	VERB
issue-797	58	6	by	by	ADP
issue-797	58	7	the	the	DET
issue-797	58	8	state	state	NOUN
issue-797	58	9	audit	audit	NOUN
issue-797	58	10	service	service	NOUN
issue-797	58	11	of	of	ADP
issue-797	58	12	ukraine	ukraine	NOUN
issue-797	58	13	in	in	ADP
issue-797	58	14	2006	2006	NUM
issue-797	58	15	-	-	SYM
issue-797	58	16	2018	2018	NUM
issue-797	58	17	,	,	PUNCT
issue-797	58	18	uah	uah	PROPN
issue-797	58	19	mln	mln	PROPN
issue-797	58	20	.	.	PUNCT
issue-797	58	21	source	source	NOUN
issue-797	58	22	:	:	PUNCT
issue-797	58	23	compiled	compile	VERB
issue-797	58	24	by	by	ADP
issue-797	58	25	authors	author	NOUN
issue-797	58	26	based	base	VERB
issue-797	58	27	on	on	ADP
issue-797	58	28	materials	material	NOUN
issue-797	58	29	of	of	ADP
issue-797	58	30	mnykh	mnykh	NOUN
issue-797	58	31	,	,	PUNCT
issue-797	58	32	2015	2015	NUM
issue-797	58	33	,	,	PUNCT
issue-797	58	34	the	the	DET
issue-797	58	35	state	state	NOUN
issue-797	58	36	control	control	NOUN
issue-797	58	37	and	and	CCONJ
issue-797	58	38	revision	revision	NOUN
issue-797	58	39	service	service	NOUN
issue-797	58	40	of	of	ADP
issue-797	58	41	ukraine	ukraine	PROPN
issue-797	58	42	2006	2006	NUM
issue-797	58	43	-	-	SYM
issue-797	58	44	2018	2018	NUM
issue-797	58	45	(	(	PUNCT
issue-797	58	46	mnykh	mnykh	PROPN
issue-797	58	47	,	,	PUNCT
issue-797	58	48	2015	2015	NUM
issue-797	58	49	;	;	PUNCT
issue-797	58	50	derzhavna	derzhavna	NOUN
issue-797	58	51	kontroljno	kontroljno	NOUN
issue-797	58	52	revizijna	revizijna	VERB
issue-797	58	53	sluzhba	sluzhba	ADV
issue-797	58	54	ukrajiny	ukrajiny	NOUN
issue-797	58	55	2006	2006	NUM
issue-797	58	56	-	-	SYM
issue-797	58	57	2018	2018	NUM
issue-797	58	58	)	)	PUNCT
issue-797	58	59	baltic	baltic	ADJ
issue-797	58	60	journal	journal	NOUN
issue-797	58	61	of	of	ADP
issue-797	58	62	economic	economic	ADJ
issue-797	58	63	studies	study	NOUN
issue-797	58	64	20	20	NUM
issue-797	58	65	vol	vol	NOUN
issue-797	58	66	.	.	PROPN
issue-797	59	1	6	6	NUM
issue-797	59	2	,	,	PUNCT
issue-797	59	3	no	no	INTJ
issue-797	59	4	.	.	NOUN
issue-797	59	5	2	2	NUM
issue-797	59	6	,	,	PUNCT
issue-797	59	7	2020	2020	NUM
issue-797	59	8	in	in	ADP
issue-797	59	9	the	the	DET
issue-797	59	10	country	country	NOUN
issue-797	59	11	remain	remain	VERB
issue-797	59	12	from	from	ADP
issue-797	59	13	year	year	NOUN
issue-797	59	14	to	to	ADP
issue-797	59	15	year	year	NOUN
issue-797	59	16	:	:	PUNCT
issue-797	59	17	violation	violation	NOUN
issue-797	59	18	of	of	ADP
issue-797	59	19	the	the	DET
issue-797	59	20	requirements	requirement	NOUN
issue-797	59	21	of	of	ADP
issue-797	59	22	the	the	DET
issue-797	59	23	budget	budget	NOUN
issue-797	59	24	code	code	NOUN
issue-797	59	25	in	in	ADP
issue-797	59	26	terms	term	NOUN
issue-797	59	27	of	of	ADP
issue-797	59	28	misuse	misuse	NOUN
issue-797	59	29	of	of	ADP
issue-797	59	30	budgetary	budgetary	ADJ
issue-797	59	31	funds	fund	NOUN
issue-797	59	32	,	,	PUNCT
issue-797	59	33	taking	take	VERB
issue-797	59	34	for	for	ADP
issue-797	59	35	payment	payment	NOUN
issue-797	59	36	commitments	commitment	NOUN
issue-797	59	37	in	in	ADP
issue-797	59	38	excess	excess	NOUN
issue-797	59	39	of	of	ADP
issue-797	59	40	the	the	DET
issue-797	59	41	approved	approve	VERB
issue-797	59	42	supplies	supply	NOUN
issue-797	59	43	,	,	PUNCT
issue-797	59	44	diversion	diversion	NOUN
issue-797	59	45	of	of	ADP
issue-797	59	46	budgetary	budgetary	ADJ
issue-797	59	47	funds	fund	NOUN
issue-797	59	48	to	to	ADP
issue-797	59	49	long	long	ADJ
issue-797	59	50	-	-	PUNCT
issue-797	59	51	term	term	NOUN
issue-797	59	52	receivables	receivables	NOUN
issue-797	59	53	;	;	PUNCT
issue-797	59	54	unnecessary	unnecessary	ADJ
issue-797	59	55	spending	spending	NOUN
issue-797	59	56	of	of	ADP
issue-797	59	57	budgetary	budgetary	ADJ
issue-797	59	58	funds	fund	NOUN
issue-797	59	59	as	as	ADP
issue-797	59	60	a	a	DET
issue-797	59	61	result	result	NOUN
issue-797	59	62	of	of	ADP
issue-797	59	63	payment	payment	NOUN
issue-797	59	64	of	of	ADP
issue-797	59	65	excessive	excessive	ADJ
issue-797	59	66	amounts	amount	NOUN
issue-797	59	67	and	and	CCONJ
issue-797	59	68	cost	cost	NOUN
issue-797	59	69	of	of	ADP
issue-797	59	70	works	work	NOUN
issue-797	59	71	performed	perform	VERB
issue-797	59	72	and	and	CCONJ
issue-797	59	73	services	service	NOUN
issue-797	59	74	rendered	render	VERB
issue-797	59	75	;	;	PUNCT
issue-797	59	76	spending	spending	NOUN
issue-797	59	77	of	of	ADP
issue-797	59	78	budgetary	budgetary	ADJ
issue-797	59	79	funds	fund	NOUN
issue-797	59	80	for	for	ADP
issue-797	59	81	the	the	DET
issue-797	59	82	purchase	purchase	NOUN
issue-797	59	83	of	of	ADP
issue-797	59	84	furniture	furniture	NOUN
issue-797	59	85	,	,	PUNCT
issue-797	59	86	equipment	equipment	NOUN
issue-797	59	87	,	,	PUNCT
issue-797	59	88	vehicles	vehicle	NOUN
issue-797	59	89	and	and	CCONJ
issue-797	59	90	other	other	ADJ
issue-797	59	91	material	material	NOUN
issue-797	59	92	assets	asset	NOUN
issue-797	59	93	in	in	ADP
issue-797	59	94	excess	excess	NOUN
issue-797	59	95	of	of	ADP
issue-797	59	96	the	the	DET
issue-797	59	97	limit	limit	NOUN
issue-797	59	98	standards	standard	NOUN
issue-797	59	99	,	,	PUNCT
issue-797	59	100	as	as	ADV
issue-797	59	101	well	well	ADV
issue-797	59	102	as	as	ADP
issue-797	59	103	costs	cost	NOUN
issue-797	59	104	for	for	ADP
issue-797	59	105	the	the	DET
issue-797	59	106	maintenance	maintenance	NOUN
issue-797	59	107	of	of	ADP
issue-797	59	108	vehicles	vehicle	NOUN
issue-797	59	109	beyond	beyond	ADP
issue-797	59	110	the	the	DET
issue-797	59	111	set	set	NOUN
issue-797	59	112	limits	limit	NOUN
issue-797	59	113	;	;	PUNCT
issue-797	59	114	unlawful	unlawful	ADJ
issue-797	59	115	transfer	transfer	NOUN
issue-797	59	116	of	of	ADP
issue-797	59	117	state	state	NOUN
issue-797	59	118	and	and	CCONJ
issue-797	59	119	communal	communal	ADJ
issue-797	59	120	property	property	NOUN
issue-797	59	121	to	to	ADP
issue-797	59	122	entities	entity	NOUN
issue-797	59	123	of	of	ADP
issue-797	59	124	non	non	ADJ
issue-797	59	125	-	-	ADJ
issue-797	59	126	governmental	governmental	ADJ
issue-797	59	127	ownership	ownership	NOUN
issue-797	59	128	;	;	PUNCT
issue-797	59	129	failure	failure	NOUN
issue-797	59	130	to	to	PART
issue-797	59	131	apply	apply	VERB
issue-797	59	132	mandatory	mandatory	ADJ
issue-797	59	133	public	public	ADJ
issue-797	59	134	procurement	procurement	NOUN
issue-797	59	135	procedures	procedure	NOUN
issue-797	59	136	;	;	PUNCT
issue-797	59	137	depreciation	depreciation	NOUN
issue-797	59	138	of	of	ADP
issue-797	59	139	assets	asset	NOUN
issue-797	59	140	as	as	ADP
issue-797	59	141	a	a	DET
issue-797	59	142	result	result	NOUN
issue-797	59	143	of	of	ADP
issue-797	59	144	non	non	ADJ
issue-797	59	145	-	-	NOUN
issue-797	59	146	indexation	indexation	ADJ
issue-797	59	147	,	,	PUNCT
issue-797	59	148	as	as	ADV
issue-797	59	149	well	well	ADV
issue-797	59	150	as	as	ADP
issue-797	59	151	a	a	DET
issue-797	59	152	result	result	NOUN
issue-797	59	153	of	of	ADP
issue-797	59	154	non	non	NOUN
issue-797	59	155	-	-	NOUN
issue-797	59	156	acquisition	acquisition	NOUN
issue-797	59	157	of	of	ADP
issue-797	59	158	acquired	acquire	VERB
issue-797	59	159	property	property	NOUN
issue-797	59	160	and	and	CCONJ
issue-797	59	161	surplus	surplus	NOUN
issue-797	59	162	of	of	ADP
issue-797	59	163	commodities	commodity	NOUN
issue-797	59	164	and	and	CCONJ
issue-797	59	165	materials	material	NOUN
issue-797	59	166	.	.	PUNCT
issue-797	60	1	presently	presently	ADV
issue-797	60	2	,	,	PUNCT
issue-797	60	3	in	in	ADP
issue-797	60	4	order	order	NOUN
issue-797	60	5	to	to	PART
issue-797	60	6	realize	realize	VERB
issue-797	60	7	the	the	DET
issue-797	60	8	need	need	NOUN
issue-797	60	9	to	to	PART
issue-797	60	10	strengthen	strengthen	VERB
issue-797	60	11	control	control	NOUN
issue-797	60	12	over	over	ADP
issue-797	60	13	public	public	ADJ
issue-797	60	14	funds	fund	NOUN
issue-797	60	15	management	management	NOUN
issue-797	60	16	processes	process	NOUN
issue-797	60	17	,	,	PUNCT
issue-797	60	18	the	the	DET
issue-797	60	19	relative	relative	ADJ
issue-797	60	20	indicators	indicator	NOUN
issue-797	60	21	shown	show	VERB
issue-797	60	22	in	in	ADP
issue-797	60	23	figure	figure	NOUN
issue-797	60	24	4	4	NUM
issue-797	60	25	gain	gain	NOUN
issue-797	60	26	in	in	ADP
issue-797	60	27	importance	importance	NOUN
issue-797	60	28	(	(	PUNCT
issue-797	60	29	rakhunkova	rakhunkova	PROPN
issue-797	60	30	palata	palata	PROPN
issue-797	60	31	ukrajiny	ukrajiny	NOUN
issue-797	60	32	,	,	PUNCT
issue-797	60	33	2018	2018	NUM
issue-797	60	34	)	)	PUNCT
issue-797	60	35	.	.	PUNCT
issue-797	61	1	the	the	DET
issue-797	61	2	realization	realization	NOUN
issue-797	61	3	that	that	SCONJ
issue-797	61	4	there	there	PRON
issue-797	61	5	is	be	VERB
issue-797	61	6	no	no	DET
issue-797	61	7	improvement	improvement	NOUN
issue-797	61	8	in	in	ADP
issue-797	61	9	budgetary	budgetary	ADJ
issue-797	61	10	discipline	discipline	NOUN
issue-797	61	11	today	today	NOUN
issue-797	61	12	,	,	PUNCT
issue-797	61	13	no	no	DET
issue-797	61	14	strengthening	strengthening	NOUN
issue-797	61	15	of	of	ADP
issue-797	61	16	a	a	DET
issue-797	61	17	responsible	responsible	ADJ
issue-797	61	18	attitude	attitude	NOUN
issue-797	61	19	to	to	ADP
issue-797	61	20	the	the	DET
issue-797	61	21	management	management	NOUN
issue-797	61	22	of	of	ADP
issue-797	61	23	public	public	ADJ
issue-797	61	24	resources	resource	NOUN
issue-797	61	25	is	be	AUX
issue-797	61	26	observed	observe	VERB
issue-797	61	27	,	,	PUNCT
issue-797	61	28	in	in	ADP
issue-797	61	29	our	our	PRON
issue-797	61	30	opinion	opinion	NOUN
issue-797	61	31	,	,	PUNCT
issue-797	61	32	conditioned	condition	VERB
issue-797	61	33	the	the	DET
issue-797	61	34	fact	fact	NOUN
issue-797	61	35	that	that	SCONJ
issue-797	61	36	the	the	DET
issue-797	61	37	accounting	accounting	PROPN
issue-797	61	38	chamber	chamber	PROPN
issue-797	61	39	of	of	ADP
issue-797	61	40	ukraine	ukraine	PROPN
issue-797	61	41	refused	refuse	VERB
issue-797	61	42	to	to	PART
issue-797	61	43	provide	provide	VERB
issue-797	61	44	structured	structured	ADJ
issue-797	61	45	data	datum	NOUN
issue-797	61	46	on	on	ADP
issue-797	61	47	the	the	DET
issue-797	61	48	causes	cause	NOUN
issue-797	61	49	of	of	ADP
issue-797	61	50	violations	violation	NOUN
issue-797	61	51	revealed	reveal	VERB
issue-797	61	52	in	in	ADP
issue-797	61	53	2018	2018	NUM
issue-797	61	54	(	(	PUNCT
issue-797	61	55	rakhunkova	rakhunkova	PROPN
issue-797	61	56	palata	palata	NOUN
issue-797	61	57	ukrainy	ukrainy	ADJ
issue-797	61	58	,	,	PUNCT
issue-797	61	59	2018	2018	NUM
issue-797	61	60	)	)	PUNCT
issue-797	61	61	.	.	PUNCT
issue-797	62	1	based	base	VERB
issue-797	62	2	on	on	ADP
issue-797	62	3	the	the	DET
issue-797	62	4	dynamics	dynamic	NOUN
issue-797	62	5	of	of	ADP
issue-797	62	6	the	the	DET
issue-797	62	7	number	number	NOUN
issue-797	62	8	of	of	ADP
issue-797	62	9	control	control	NOUN
issue-797	62	10	measures	measure	NOUN
issue-797	62	11	carried	carry	VERB
issue-797	62	12	out	out	ADP
issue-797	62	13	by	by	ADP
issue-797	62	14	the	the	DET
issue-797	62	15	sfc	sfc	NOUN
issue-797	62	16	bodies	body	NOUN
issue-797	62	17	,	,	PUNCT
issue-797	62	18	it	it	PRON
issue-797	62	19	can	can	AUX
issue-797	62	20	be	be	AUX
issue-797	62	21	argued	argue	VERB
issue-797	62	22	that	that	SCONJ
issue-797	62	23	functioning	function	VERB
issue-797	62	24	of	of	ADP
issue-797	62	25	both	both	CCONJ
issue-797	62	26	the	the	DET
issue-797	62	27	public	public	ADJ
issue-797	62	28	administration	administration	NOUN
issue-797	62	29	system	system	NOUN
issue-797	62	30	and	and	CCONJ
issue-797	62	31	the	the	DET
issue-797	62	32	sfc	sfc	NOUN
issue-797	62	33	system	system	NOUN
issue-797	62	34	is	be	AUX
issue-797	62	35	at	at	ADP
issue-797	62	36	an	an	DET
issue-797	62	37	unsatisfactory	unsatisfactory	ADJ
issue-797	62	38	level	level	NOUN
issue-797	62	39	,	,	PUNCT
issue-797	62	40	as	as	SCONJ
issue-797	62	41	evidenced	evidence	VERB
issue-797	62	42	also	also	ADV
issue-797	62	43	by	by	ADP
issue-797	62	44	a	a	DET
issue-797	62	45	number	number	NOUN
issue-797	62	46	of	of	ADP
issue-797	62	47	macroeconomic	macroeconomic	ADJ
issue-797	62	48	indicators	indicator	NOUN
issue-797	62	49	of	of	ADP
issue-797	62	50	the	the	DET
issue-797	62	51	state	state	NOUN
issue-797	62	52	of	of	ADP
issue-797	62	53	the	the	DET
issue-797	62	54	national	national	ADJ
issue-797	62	55	economy	economy	NOUN
issue-797	62	56	,	,	PUNCT
issue-797	62	57	in	in	ADP
issue-797	62	58	particular	particular	ADJ
issue-797	62	59	,	,	PUNCT
issue-797	62	60	contraction	contraction	NOUN
issue-797	62	61	in	in	ADP
issue-797	62	62	manufacturing	manufacturing	NOUN
issue-797	62	63	,	,	PUNCT
issue-797	62	64	public	public	ADJ
issue-797	62	65	budget	budget	NOUN
issue-797	62	66	deficit	deficit	NOUN
issue-797	62	67	,	,	PUNCT
issue-797	62	68	and	and	CCONJ
issue-797	62	69	public	public	ADJ
issue-797	62	70	debt	debt	NOUN
issue-797	62	71	growth	growth	NOUN
issue-797	62	72	etc	etc	X
issue-797	62	73	.	.	X
issue-797	63	1	one	one	NUM
issue-797	63	2	of	of	ADP
issue-797	63	3	the	the	DET
issue-797	63	4	factors	factor	NOUN
issue-797	63	5	of	of	ADP
issue-797	63	6	the	the	DET
issue-797	63	7	unsatisfactory	unsatisfactory	ADJ
issue-797	63	8	assessment	assessment	NOUN
issue-797	63	9	of	of	ADP
issue-797	63	10	the	the	DET
issue-797	63	11	activities	activity	NOUN
issue-797	63	12	of	of	ADP
issue-797	63	13	the	the	DET
issue-797	63	14	sfc	sfc	NOUN
issue-797	63	15	bodies	body	NOUN
issue-797	63	16	by	by	ADP
issue-797	63	17	civil	civil	ADJ
issue-797	63	18	society	society	NOUN
issue-797	63	19	is	be	AUX
issue-797	63	20	the	the	DET
issue-797	63	21	low	low	ADJ
issue-797	63	22	level	level	NOUN
issue-797	63	23	of	of	ADP
issue-797	63	24	compensation	compensation	NOUN
issue-797	63	25	for	for	ADP
issue-797	63	26	the	the	DET
issue-797	63	27	damages	damage	NOUN
issue-797	63	28	caused	cause	VERB
issue-797	63	29	,	,	PUNCT
issue-797	63	30	which	which	PRON
issue-797	63	31	in	in	ADP
issue-797	63	32	turn	turn	NOUN
issue-797	63	33	leads	lead	VERB
issue-797	63	34	to	to	ADP
issue-797	63	35	the	the	DET
issue-797	63	36	non	non	NOUN
issue-797	63	37	-	-	NOUN
issue-797	63	38	implementation	implementation	NOUN
issue-797	63	39	of	of	ADP
issue-797	63	40	the	the	DET
issue-797	63	41	preventive	preventive	ADJ
issue-797	63	42	function	function	NOUN
issue-797	63	43	by	by	ADP
issue-797	63	44	the	the	DET
issue-797	63	45	financial	financial	ADJ
issue-797	63	46	control	control	NOUN
issue-797	63	47	.	.	PUNCT
issue-797	64	1	thus	thus	ADV
issue-797	64	2	,	,	PUNCT
issue-797	64	3	the	the	DET
issue-797	64	4	number	number	NOUN
issue-797	64	5	of	of	ADP
issue-797	64	6	enterprises	enterprise	NOUN
issue-797	64	7	,	,	PUNCT
issue-797	64	8	institutions	institution	NOUN
issue-797	64	9	and	and	CCONJ
issue-797	64	10	organizations	organization	NOUN
issue-797	64	11	audited	audit	VERB
issue-797	64	12	by	by	ADP
issue-797	64	13	the	the	DET
issue-797	64	14	sas	sas	PROPN
issue-797	64	15	decreased	decrease	VERB
issue-797	64	16	from	from	ADP
issue-797	64	17	80075	80075	NUM
issue-797	64	18	units	unit	NOUN
issue-797	64	19	in	in	ADP
issue-797	64	20	1997	1997	NUM
issue-797	64	21	to	to	ADP
issue-797	64	22	1546	1546	NUM
issue-797	64	23	units	unit	NOUN
issue-797	64	24	in	in	ADP
issue-797	64	25	2018	2018	NUM
issue-797	64	26	,	,	PUNCT
issue-797	64	27	but	but	CCONJ
issue-797	64	28	this	this	PRON
issue-797	64	29	did	do	AUX
issue-797	64	30	not	not	PART
issue-797	64	31	reduce	reduce	VERB
issue-797	64	32	the	the	DET
issue-797	64	33	number	number	NOUN
issue-797	64	34	and	and	CCONJ
issue-797	64	35	monetary	monetary	ADJ
issue-797	64	36	estimate	estimate	NOUN
issue-797	64	37	of	of	ADP
issue-797	64	38	violations	violation	NOUN
issue-797	64	39	.	.	PUNCT
issue-797	65	1	thus	thus	ADV
issue-797	65	2	,	,	PUNCT
issue-797	65	3	in	in	ADP
issue-797	65	4	1997	1997	NUM
issue-797	65	5	,	,	PUNCT
issue-797	65	6	on	on	ADP
issue-797	65	7	average	average	ADJ
issue-797	65	8	,	,	PUNCT
issue-797	65	9	one	one	NUM
issue-797	65	10	audited	audit	VERB
issue-797	65	11	enterprise	enterprise	NOUN
issue-797	65	12	(	(	PUNCT
issue-797	65	13	institution	institution	NOUN
issue-797	65	14	,	,	PUNCT
issue-797	65	15	organization	organization	NOUN
issue-797	65	16	)	)	PUNCT
issue-797	65	17	had	have	VERB
issue-797	65	18	violations	violation	NOUN
issue-797	65	19	in	in	ADP
issue-797	65	20	the	the	DET
issue-797	65	21	amount	amount	NOUN
issue-797	65	22	of	of	ADP
issue-797	65	23	uah	uah	PROPN
issue-797	65	24	18038	18038	NUM
issue-797	65	25	,	,	PUNCT
issue-797	65	26	and	and	CCONJ
issue-797	65	27	in	in	ADP
issue-797	65	28	2009	2009	NUM
issue-797	65	29	this	this	DET
issue-797	65	30	indicator	indicator	NOUN
issue-797	65	31	was	be	AUX
issue-797	65	32	equal	equal	ADJ
issue-797	65	33	to	to	ADP
issue-797	65	34	uah	uah	PROPN
issue-797	65	35	210526	210526	NUM
issue-797	65	36	,	,	PUNCT
issue-797	65	37	which	which	PRON
issue-797	65	38	is	be	AUX
issue-797	65	39	11.7	11.7	NUM
issue-797	65	40	times	time	NOUN
issue-797	65	41	higher	high	ADJ
issue-797	65	42	than	than	ADP
issue-797	65	43	in	in	ADP
issue-797	65	44	1997	1997	NUM
issue-797	65	45	.	.	PUNCT
issue-797	66	1	average	average	ADJ
issue-797	66	2	compensation	compensation	NOUN
issue-797	66	3	for	for	ADP
issue-797	66	4	1997	1997	NUM
issue-797	66	5	-	-	SYM
issue-797	66	6	2009	2009	NUM
issue-797	66	7	amounted	amount	VERB
issue-797	66	8	to	to	ADP
issue-797	66	9	42.7	42.7	NUM
issue-797	66	10	%	%	NOUN
issue-797	66	11	.	.	PUNCT
issue-797	67	1	in	in	ADP
issue-797	67	2	absolute	absolute	ADJ
issue-797	67	3	terms	term	NOUN
issue-797	67	4	,	,	PUNCT
issue-797	67	5	the	the	DET
issue-797	67	6	compensation	compensation	NOUN
issue-797	67	7	amounted	amount	VERB
issue-797	67	8	to	to	ADP
issue-797	67	9	uah	uah	PROPN
issue-797	67	10	8787.6	8787.6	NUM
issue-797	67	11	million	million	NUM
issue-797	67	12	,	,	PUNCT
issue-797	67	13	or	or	CCONJ
issue-797	67	14	42.45	42.45	NUM
issue-797	67	15	%	%	NOUN
issue-797	67	16	,	,	PUNCT
issue-797	67	17	for	for	ADP
issue-797	67	18	11	11	NUM
issue-797	67	19	years	year	NOUN
issue-797	67	20	.	.	PUNCT
issue-797	68	1	accordingly	accordingly	ADV
issue-797	68	2	,	,	PUNCT
issue-797	68	3	uah	uah	PROPN
issue-797	68	4	11911.8	11911.8	NUM
issue-797	68	5	million	million	NUM
issue-797	68	6	remained	remain	VERB
issue-797	68	7	uncompensated	uncompensated	ADJ
issue-797	68	8	(	(	PUNCT
issue-797	68	9	bardash	bardash	NOUN
issue-797	68	10	,	,	PUNCT
issue-797	68	11	2008	2008	NUM
issue-797	68	12	)	)	PUNCT
issue-797	68	13	.	.	PUNCT
issue-797	69	1	the	the	DET
issue-797	69	2	stated	state	VERB
issue-797	69	3	negative	negative	ADJ
issue-797	69	4	trend	trend	NOUN
issue-797	69	5	is	be	AUX
issue-797	69	6	observed	observe	VERB
issue-797	69	7	today	today	NOUN
issue-797	69	8	too	too	ADV
issue-797	69	9	.	.	PUNCT
issue-797	70	1	thus	thus	ADV
issue-797	70	2	,	,	PUNCT
issue-797	70	3	according	accord	VERB
issue-797	70	4	to	to	ADP
issue-797	70	5	the	the	DET
issue-797	70	6	sas	sas	PROPN
issue-797	70	7	statistical	statistical	ADJ
issue-797	70	8	reports	report	NOUN
issue-797	70	9	for	for	ADP
issue-797	70	10	20162018	20162018	NUM
issue-797	70	11	(	(	PUNCT
issue-797	70	12	derzhavna	derzhavna	NOUN
issue-797	70	13	kontroljno	kontroljno	NOUN
issue-797	70	14	revizijna	revizijna	VERB
issue-797	70	15	sluzhba	sluzhba	PROPN
issue-797	70	16	ukrajiny	ukrajiny	PROPN
issue-797	70	17	,	,	PUNCT
issue-797	70	18	2016	2016	NUM
issue-797	70	19	-	-	SYM
issue-797	70	20	2018	2018	NUM
issue-797	70	21	)	)	PUNCT
issue-797	70	22	,	,	PUNCT
issue-797	70	23	the	the	DET
issue-797	70	24	average	average	ADJ
issue-797	70	25	percentage	percentage	NOUN
issue-797	70	26	of	of	ADP
issue-797	70	27	compensation	compensation	NOUN
issue-797	70	28	and	and	CCONJ
issue-797	70	29	expenditure	expenditure	NOUN
issue-797	70	30	renewal	renewal	NOUN
issue-797	70	31	carried	carry	VERB
issue-797	70	32	out	out	ADP
issue-797	70	33	in	in	ADP
issue-797	70	34	violation	violation	NOUN
issue-797	70	35	of	of	ADP
issue-797	70	36	the	the	DET
issue-797	70	37	law	law	NOUN
issue-797	70	38	made	make	VERB
issue-797	70	39	24.2	24.2	NUM
issue-797	70	40	%	%	NOUN
issue-797	70	41	.	.	PUNCT
issue-797	71	1	in	in	ADP
issue-797	71	2	general	general	ADJ
issue-797	71	3	,	,	PUNCT
issue-797	71	4	when	when	SCONJ
issue-797	71	5	assessing	assess	VERB
issue-797	71	6	the	the	DET
issue-797	71	7	quality	quality	NOUN
issue-797	71	8	of	of	ADP
issue-797	71	9	the	the	DET
issue-797	71	10	materials	material	NOUN
issue-797	71	11	of	of	ADP
issue-797	71	12	the	the	DET
issue-797	71	13	control	control	NOUN
issue-797	71	14	measures	measure	NOUN
issue-797	71	15	conducted	conduct	VERB
issue-797	71	16	by	by	ADP
issue-797	71	17	the	the	DET
issue-797	71	18	sas	sa	NOUN
issue-797	71	19	,	,	PUNCT
issue-797	71	20	it	it	PRON
issue-797	71	21	should	should	AUX
issue-797	71	22	be	be	AUX
issue-797	71	23	noted	note	VERB
issue-797	71	24	that	that	SCONJ
issue-797	71	25	for	for	ADP
issue-797	71	26	2016	2016	NUM
issue-797	71	27	-	-	SYM
issue-797	71	28	2018	2018	NUM
issue-797	71	29	,	,	PUNCT
issue-797	71	30	the	the	DET
issue-797	71	31	average	average	ADJ
issue-797	71	32	percentage	percentage	NOUN
issue-797	71	33	of	of	ADP
issue-797	71	34	eliminated	eliminate	VERB
issue-797	71	35	financial	financial	ADJ
issue-797	71	36	violations	violation	NOUN
issue-797	71	37	that	that	PRON
issue-797	71	38	led	lead	VERB
issue-797	71	39	to	to	ADP
issue-797	71	40	the	the	DET
issue-797	71	41	loss	loss	NOUN
issue-797	71	42	of	of	ADP
issue-797	71	43	financial	financial	ADJ
issue-797	71	44	material	material	NOUN
issue-797	71	45	resources	resource	NOUN
issue-797	71	46	,	,	PUNCT
issue-797	71	47	taking	take	VERB
issue-797	71	48	into	into	ADP
issue-797	71	49	account	account	NOUN
issue-797	71	50	violations	violation	NOUN
issue-797	71	51	revealed	reveal	VERB
issue-797	71	52	in	in	ADP
issue-797	71	53	previous	previous	ADJ
issue-797	71	54	years	year	NOUN
issue-797	71	55	,	,	PUNCT
issue-797	71	56	was	be	AUX
issue-797	71	57	33.5	33.5	NUM
issue-797	71	58	%	%	NOUN
issue-797	71	59	.	.	PUNCT
issue-797	72	1	it	it	PRON
issue-797	72	2	should	should	AUX
issue-797	72	3	also	also	ADV
issue-797	72	4	be	be	AUX
issue-797	72	5	noted	note	VERB
issue-797	72	6	that	that	SCONJ
issue-797	72	7	in	in	ADP
issue-797	72	8	2018	2018	NUM
issue-797	72	9	,	,	PUNCT
issue-797	72	10	the	the	DET
issue-797	72	11	sas	sa	NOUN
issue-797	72	12	inspected	inspect	VERB
issue-797	72	13	1546	1546	NUM
issue-797	72	14	enterprises	enterprise	NOUN
issue-797	72	15	,	,	PUNCT
issue-797	72	16	institutions	institution	NOUN
issue-797	72	17	and	and	CCONJ
issue-797	72	18	organizations	organization	NOUN
issue-797	72	19	,	,	PUNCT
issue-797	72	20	which	which	PRON
issue-797	72	21	was	be	AUX
issue-797	72	22	1.93	1.93	NUM
issue-797	72	23	%	%	NOUN
issue-797	72	24	of	of	ADP
issue-797	72	25	the	the	DET
issue-797	72	26	indicator	indicator	NOUN
issue-797	72	27	of	of	ADP
issue-797	72	28	1997	1997	NUM
issue-797	72	29	.	.	PUNCT
issue-797	73	1	0	0	NUM
issue-797	74	1	10	10	NUM
issue-797	74	2	20	20	NUM
issue-797	74	3	30	30	NUM
issue-797	74	4	40	40	NUM
issue-797	74	5	50	50	NUM
issue-797	74	6	60	60	NUM
issue-797	74	7	2006	2006	NUM
issue-797	74	8	2007	2007	NUM
issue-797	74	9	2008	2008	NUM
issue-797	74	10	2009	2009	NUM
issue-797	74	11	2010	2010	NUM
issue-797	74	12	2011	2011	NUM
issue-797	74	13	2012	2012	NUM
issue-797	74	14	2013	2013	NUM
issue-797	74	15	2014	2014	NUM
issue-797	74	16	2015	2015	NUM
issue-797	74	17	2016	2016	NUM
issue-797	74	18	2017	2017	NUM
issue-797	74	19	2018	2018	NUM
issue-797	74	20	sas	sa	VERB
issue-797	74	21	acu	acu	PROPN
issue-797	74	22	figure	figure	NOUN
issue-797	74	23	2	2	NUM
issue-797	74	24	.	.	NUM
issue-797	74	25	volumes	volume	NOUN
issue-797	74	26	of	of	ADP
issue-797	74	27	violations	violation	NOUN
issue-797	74	28	revealed	reveal	VERB
issue-797	74	29	by	by	ADP
issue-797	74	30	the	the	DET
issue-797	74	31	state	state	NOUN
issue-797	74	32	audit	audit	NOUN
issue-797	74	33	service	service	NOUN
issue-797	74	34	of	of	ADP
issue-797	74	35	ukraine	ukraine	NOUN
issue-797	74	36	and	and	CCONJ
issue-797	74	37	the	the	DET
issue-797	74	38	accounting	accounting	PROPN
issue-797	74	39	chamber	chamber	PROPN
issue-797	74	40	of	of	ADP
issue-797	74	41	ukraine	ukraine	NOUN
issue-797	74	42	in	in	ADP
issue-797	74	43	2006	2006	NUM
issue-797	74	44	-	-	SYM
issue-797	74	45	2018	2018	NUM
issue-797	74	46	,	,	PUNCT
issue-797	74	47	uah	uah	NOUN
issue-797	74	48	billion	billion	NUM
issue-797	74	49	source	source	NOUN
issue-797	74	50	:	:	PUNCT
issue-797	74	51	compiled	compile	VERB
issue-797	74	52	by	by	ADP
issue-797	74	53	authors	author	NOUN
issue-797	74	54	based	base	VERB
issue-797	74	55	on	on	ADP
issue-797	74	56	materials	material	NOUN
issue-797	74	57	of	of	ADP
issue-797	74	58	the	the	DET
issue-797	74	59	state	state	NOUN
issue-797	74	60	control	control	NOUN
issue-797	74	61	and	and	CCONJ
issue-797	74	62	revision	revision	NOUN
issue-797	74	63	service	service	NOUN
issue-797	74	64	of	of	ADP
issue-797	74	65	ukraine	ukraine	NOUN
issue-797	74	66	,	,	PUNCT
issue-797	74	67	2006	2006	NUM
issue-797	74	68	-	-	SYM
issue-797	74	69	2018	2018	NUM
issue-797	74	70	,	,	PUNCT
issue-797	74	71	the	the	DET
issue-797	74	72	accounting	accounting	PROPN
issue-797	74	73	chamber	chamber	PROPN
issue-797	74	74	of	of	ADP
issue-797	74	75	ukraine	ukraine	PROPN
issue-797	74	76	,	,	PUNCT
issue-797	74	77	2015	2015	NUM
issue-797	74	78	-	-	SYM
issue-797	74	79	2018	2018	NUM
issue-797	74	80	(	(	PUNCT
issue-797	74	81	derzhavna	derzhavna	NOUN
issue-797	74	82	kontroljno	kontroljno	NOUN
issue-797	74	83	revizijna	revizijna	VERB
issue-797	74	84	sluzhba	sluzhba	PROPN
issue-797	74	85	ukrajiny	ukrajiny	PROPN
issue-797	74	86	,	,	PUNCT
issue-797	74	87	2006	2006	NUM
issue-797	74	88	-	-	SYM
issue-797	74	89	20018	20018	NUM
issue-797	74	90	,	,	PUNCT
issue-797	74	91	rakhunkova	rakhunkova	PROPN
issue-797	74	92	palata	palata	PROPN
issue-797	74	93	ukrajiny	ukrajiny	PROPN
issue-797	74	94	,	,	PUNCT
issue-797	74	95	2015	2015	NUM
issue-797	74	96	-	-	SYM
issue-797	74	97	2018	2018	NUM
issue-797	74	98	)	)	PUNCT
issue-797	74	99	baltic	baltic	ADJ
issue-797	74	100	journal	journal	NOUN
issue-797	74	101	of	of	ADP
issue-797	74	102	economic	economic	ADJ
issue-797	74	103	studies	study	NOUN
issue-797	74	104	21	21	NUM
issue-797	74	105	vol	vol	NOUN
issue-797	74	106	.	.	PROPN
issue-797	75	1	6	6	NUM
issue-797	75	2	,	,	PUNCT
issue-797	75	3	no	no	INTJ
issue-797	75	4	.	.	NOUN
issue-797	75	5	2	2	NUM
issue-797	75	6	,	,	PUNCT
issue-797	75	7	2020	2020	NUM
issue-797	75	8	the	the	DET
issue-797	75	9	stated	stated	ADJ
issue-797	75	10	situation	situation	NOUN
issue-797	75	11	regarding	regard	VERB
issue-797	75	12	the	the	DET
issue-797	75	13	level	level	NOUN
issue-797	75	14	of	of	ADP
issue-797	75	15	compensation	compensation	NOUN
issue-797	75	16	for	for	ADP
issue-797	75	17	the	the	DET
issue-797	75	18	damage	damage	NOUN
issue-797	75	19	caused	cause	VERB
issue-797	75	20	to	to	ADP
issue-797	75	21	the	the	DET
issue-797	75	22	state	state	NOUN
issue-797	75	23	gives	give	VERB
issue-797	75	24	grounds	ground	NOUN
issue-797	75	25	to	to	PART
issue-797	75	26	suggest	suggest	VERB
issue-797	75	27	that	that	SCONJ
issue-797	75	28	the	the	DET
issue-797	75	29	system	system	NOUN
issue-797	75	30	of	of	ADP
issue-797	75	31	law	law	NOUN
issue-797	75	32	enforcement	enforcement	NOUN
issue-797	75	33	agencies	agency	NOUN
issue-797	75	34	,	,	PUNCT
issue-797	75	35	as	as	ADV
issue-797	75	36	well	well	ADV
issue-797	75	37	as	as	ADP
issue-797	75	38	the	the	DET
issue-797	75	39	courts	court	NOUN
issue-797	75	40	,	,	PUNCT
issue-797	75	41	do	do	AUX
issue-797	75	42	not	not	PART
issue-797	75	43	contribute	contribute	VERB
issue-797	75	44	to	to	ADP
issue-797	75	45	the	the	DET
issue-797	75	46	protection	protection	NOUN
issue-797	75	47	of	of	ADP
issue-797	75	48	the	the	DET
issue-797	75	49	interests	interest	NOUN
issue-797	75	50	of	of	ADP
issue-797	75	51	the	the	DET
issue-797	75	52	state	state	NOUN
issue-797	75	53	,	,	PUNCT
issue-797	75	54	since	since	SCONJ
issue-797	75	55	the	the	DET
issue-797	75	56	quality	quality	NOUN
issue-797	75	57	of	of	ADP
issue-797	75	58	the	the	DET
issue-797	75	59	material	material	NOUN
issue-797	75	60	on	on	ADP
issue-797	75	61	the	the	DET
issue-797	75	62	revealed	reveal	VERB
issue-797	75	63	financial	financial	ADJ
issue-797	75	64	violations	violation	NOUN
issue-797	75	65	is	be	AUX
issue-797	75	66	so	so	ADV
issue-797	75	67	low	low	ADJ
issue-797	75	68	that	that	SCONJ
issue-797	75	69	in	in	ADP
issue-797	75	70	fact	fact	NOUN
issue-797	75	71	there	there	PRON
issue-797	75	72	is	be	VERB
issue-797	75	73	no	no	DET
issue-797	75	74	possibility	possibility	NOUN
issue-797	75	75	to	to	PART
issue-797	75	76	make	make	VERB
issue-797	75	77	motivated	motivated	ADJ
issue-797	75	78	court	court	NOUN
issue-797	75	79	decisions	decision	NOUN
issue-797	75	80	to	to	PART
issue-797	75	81	compensate	compensate	VERB
issue-797	75	82	the	the	DET
issue-797	75	83	state	state	NOUN
issue-797	75	84	for	for	ADP
issue-797	75	85	the	the	DET
issue-797	75	86	damage	damage	NOUN
issue-797	75	87	caused	cause	VERB
issue-797	75	88	.	.	PUNCT
issue-797	76	1	it	it	PRON
issue-797	76	2	is	be	AUX
issue-797	76	3	worth	worth	ADJ
issue-797	76	4	paying	pay	VERB
issue-797	76	5	attention	attention	NOUN
issue-797	76	6	to	to	ADP
issue-797	76	7	the	the	DET
issue-797	76	8	fact	fact	NOUN
issue-797	76	9	that	that	SCONJ
issue-797	76	10	inappropriate	inappropriate	ADJ
issue-797	76	11	response	response	NOUN
issue-797	76	12	of	of	ADP
issue-797	76	13	heads	head	NOUN
issue-797	76	14	of	of	ADP
issue-797	76	15	the	the	DET
issue-797	76	16	state	state	NOUN
issue-797	76	17	authorities	authority	NOUN
issue-797	76	18	to	to	ADP
issue-797	76	19	managerial	managerial	ADJ
issue-797	76	20	decisions	decision	NOUN
issue-797	76	21	of	of	ADP
issue-797	76	22	heads	head	NOUN
issue-797	76	23	of	of	ADP
issue-797	76	24	departmental	departmental	ADJ
issue-797	76	25	enterprises	enterprise	NOUN
issue-797	76	26	and	and	CCONJ
issue-797	76	27	institutions	institution	NOUN
issue-797	76	28	in	in	ADP
issue-797	76	29	whose	whose	DET
issue-797	76	30	economic	economic	ADJ
issue-797	76	31	activities	activity	NOUN
issue-797	76	32	financial	financial	ADJ
issue-797	76	33	irregularities	irregularity	NOUN
issue-797	76	34	have	have	AUX
issue-797	76	35	been	be	AUX
issue-797	76	36	revealed	reveal	VERB
issue-797	76	37	does	do	AUX
issue-797	76	38	not	not	PART
issue-797	76	39	contribute	contribute	VERB
issue-797	76	40	to	to	ADP
issue-797	76	41	eliminating	eliminate	VERB
issue-797	76	42	and	and	CCONJ
issue-797	76	43	preventing	prevent	VERB
issue-797	76	44	violations	violation	NOUN
issue-797	76	45	in	in	ADP
issue-797	76	46	the	the	DET
issue-797	76	47	future	future	NOUN
issue-797	76	48	.	.	PUNCT
issue-797	77	1	3	3	X
issue-797	77	2	.	.	X
issue-797	77	3	directions	direction	NOUN
issue-797	77	4	of	of	ADP
issue-797	77	5	improvement	improvement	NOUN
issue-797	77	6	of	of	ADP
issue-797	77	7	the	the	DET
issue-797	77	8	system	system	NOUN
issue-797	77	9	of	of	ADP
issue-797	77	10	state	state	NOUN
issue-797	77	11	financial	financial	ADJ
issue-797	77	12	control	control	NOUN
issue-797	77	13	in	in	ADP
issue-797	77	14	ukraine	ukraine	NOUN
issue-797	77	15	therefore	therefore	ADV
issue-797	77	16	,	,	PUNCT
issue-797	77	17	the	the	DET
issue-797	77	18	preventive	preventive	ADJ
issue-797	77	19	function	function	NOUN
issue-797	77	20	of	of	ADP
issue-797	77	21	the	the	DET
issue-797	77	22	sfc	sfc	NOUN
issue-797	77	23	control	control	NOUN
issue-797	77	24	measures	measure	NOUN
issue-797	77	25	remains	remains	AUX
issue-797	77	26	declared	declare	VERB
issue-797	77	27	,	,	PUNCT
issue-797	77	28	since	since	SCONJ
issue-797	77	29	the	the	DET
issue-797	77	30	financial	financial	ADJ
issue-797	77	31	violations	violation	NOUN
issue-797	77	32	do	do	AUX
issue-797	77	33	not	not	PART
issue-797	77	34	diminish	diminish	VERB
issue-797	77	35	.	.	PUNCT
issue-797	78	1	their	their	PRON
issue-797	78	2	numbers	number	NOUN
issue-797	78	3	and	and	CCONJ
issue-797	78	4	varieties	variety	NOUN
issue-797	78	5	are	be	AUX
issue-797	78	6	only	only	ADV
issue-797	78	7	0	0	NUM
issue-797	78	8	2	2	NUM
issue-797	78	9	4	4	NUM
issue-797	78	10	6	6	NUM
issue-797	78	11	8	8	NUM
issue-797	78	12	10	10	NUM
issue-797	78	13	12	12	NUM
issue-797	78	14	illegal	illegal	ADJ
issue-797	78	15	use	use	NOUN
issue-797	78	16	,	,	PUNCT
issue-797	78	17	including	include	VERB
issue-797	78	18	misuse	misuse	NOUN
issue-797	78	19	of	of	ADP
issue-797	78	20	public	public	ADJ
issue-797	78	21	funds	fund	NOUN
issue-797	78	22	inefficient	inefficient	ADJ
issue-797	78	23	use	use	NOUN
issue-797	78	24	of	of	ADP
issue-797	78	25	public	public	ADJ
issue-797	78	26	funds	fund	NOUN
issue-797	78	27	violation	violation	NOUN
issue-797	78	28	of	of	ADP
issue-797	78	29	revenue	revenue	NOUN
issue-797	78	30	administration	administration	NOUN
issue-797	78	31	2018	2018	NUM
issue-797	78	32	2017	2017	NUM
issue-797	78	33	2016	2016	NUM
issue-797	78	34	0	0	NUM
issue-797	78	35	10	10	NUM
issue-797	78	36	20	20	NUM
issue-797	78	37	30	30	NUM
issue-797	78	38	40	40	NUM
issue-797	78	39	50	50	NUM
issue-797	78	40	60	60	NUM
issue-797	78	41	70	70	NUM
issue-797	78	42	80	80	NUM
issue-797	78	43	use	use	NOUN
issue-797	78	44	of	of	ADP
issue-797	78	45	budgetary	budgetary	ADJ
issue-797	78	46	funds	fund	NOUN
issue-797	78	47	without	without	ADP
issue-797	78	48	proper	proper	ADJ
issue-797	78	49	regulatory	regulatory	ADJ
issue-797	78	50	grounds	ground	NOUN
issue-797	78	51	planning	plan	VERB
issue-797	78	52	in	in	ADP
issue-797	78	53	violation	violation	NOUN
issue-797	78	54	of	of	ADP
issue-797	78	55	applicable	applicable	ADJ
issue-797	78	56	law	law	NOUN
issue-797	78	57	and	and	CCONJ
issue-797	78	58	lack	lack	NOUN
issue-797	78	59	of	of	ADP
issue-797	78	60	legal	legal	ADJ
issue-797	78	61	grounds	ground	NOUN
issue-797	78	62	budgetary	budgetary	ADJ
issue-797	78	63	losses	loss	NOUN
issue-797	78	64	due	due	ADJ
issue-797	78	65	to	to	ADP
issue-797	78	66	unjustified	unjustified	ADJ
issue-797	78	67	decisions	decision	NOUN
issue-797	78	68	ineffective	ineffective	ADJ
issue-797	78	69	management	management	NOUN
issue-797	78	70	of	of	ADP
issue-797	78	71	public	public	ADJ
issue-797	78	72	funds	fund	NOUN
issue-797	78	73	amounts	amount	VERB
issue-797	78	74	underpaid	underpaid	ADJ
issue-797	78	75	to	to	ADP
issue-797	78	76	the	the	DET
issue-797	78	77	budget	budget	NOUN
issue-797	78	78	on	on	ADP
issue-797	78	79	the	the	DET
issue-797	78	80	results	result	NOUN
issue-797	78	81	of	of	ADP
issue-797	78	82	financial	financial	ADJ
issue-797	78	83	and	and	CCONJ
issue-797	78	84	economic	economic	ADJ
issue-797	78	85	activities	activity	NOUN
issue-797	79	1	2017	2017	NUM
issue-797	79	2	2016	2016	NUM
issue-797	79	3	figure	figure	NOUN
issue-797	79	4	3	3	NUM
issue-797	79	5	.	.	NOUN
issue-797	79	6	types	type	NOUN
issue-797	79	7	of	of	ADP
issue-797	79	8	violations	violation	NOUN
issue-797	79	9	revealed	reveal	VERB
issue-797	79	10	by	by	ADP
issue-797	79	11	the	the	DET
issue-797	79	12	accounting	accounting	PROPN
issue-797	79	13	chamber	chamber	PROPN
issue-797	79	14	of	of	ADP
issue-797	79	15	ukraine	ukraine	NOUN
issue-797	79	16	in	in	ADP
issue-797	79	17	2016	2016	NUM
issue-797	79	18	-	-	SYM
issue-797	79	19	2018	2018	NUM
issue-797	79	20	,	,	PUNCT
issue-797	79	21	uah	uah	NOUN
issue-797	79	22	billion	billion	NUM
issue-797	79	23	source	source	NOUN
issue-797	79	24	:	:	PUNCT
issue-797	79	25	compiled	compile	VERB
issue-797	79	26	by	by	ADP
issue-797	79	27	authors	author	NOUN
issue-797	79	28	based	base	VERB
issue-797	79	29	on	on	ADP
issue-797	79	30	the	the	DET
issue-797	79	31	accounting	accounting	NOUN
issue-797	79	32	chamber	chamber	PROPN
issue-797	79	33	of	of	ADP
issue-797	79	34	ukraine	ukraine	PROPN
issue-797	79	35	,	,	PUNCT
issue-797	79	36	2015	2015	NUM
issue-797	79	37	-	-	SYM
issue-797	79	38	2018	2018	NUM
issue-797	79	39	(	(	PUNCT
issue-797	79	40	rakhunkova	rakhunkova	PROPN
issue-797	79	41	palata	palata	PROPN
issue-797	79	42	ukrajiny	ukrajiny	PROPN
issue-797	79	43	,	,	PUNCT
issue-797	79	44	2015	2015	NUM
issue-797	79	45	-	-	SYM
issue-797	79	46	2018	2018	NUM
issue-797	79	47	)	)	PUNCT
issue-797	79	48	0	0	NUM
issue-797	79	49	2	2	NUM
issue-797	79	50	4	4	NUM
issue-797	79	51	6	6	NUM
issue-797	79	52	8	8	NUM
issue-797	79	53	10	10	NUM
issue-797	79	54	12	12	NUM
issue-797	79	55	illegal	illegal	ADJ
issue-797	79	56	use	use	NOUN
issue-797	79	57	,	,	PUNCT
issue-797	79	58	including	include	VERB
issue-797	79	59	misuse	misuse	NOUN
issue-797	79	60	of	of	ADP
issue-797	79	61	public	public	ADJ
issue-797	79	62	funds	fund	NOUN
issue-797	79	63	inefficient	inefficient	ADJ
issue-797	79	64	use	use	NOUN
issue-797	79	65	of	of	ADP
issue-797	79	66	public	public	ADJ
issue-797	79	67	funds	fund	NOUN
issue-797	79	68	violation	violation	NOUN
issue-797	79	69	of	of	ADP
issue-797	79	70	revenue	revenue	NOUN
issue-797	79	71	administration	administration	NOUN
issue-797	79	72	2018	2018	NUM
issue-797	79	73	2017	2017	NUM
issue-797	79	74	2016	2016	NUM
issue-797	79	75	0	0	NUM
issue-797	79	76	10	10	NUM
issue-797	79	77	20	20	NUM
issue-797	79	78	30	30	NUM
issue-797	79	79	40	40	NUM
issue-797	79	80	50	50	NUM
issue-797	79	81	60	60	NUM
issue-797	79	82	70	70	NUM
issue-797	79	83	80	80	NUM
issue-797	79	84	use	use	NOUN
issue-797	79	85	of	of	ADP
issue-797	79	86	budgetary	budgetary	ADJ
issue-797	79	87	funds	fund	NOUN
issue-797	79	88	without	without	ADP
issue-797	79	89	proper	proper	ADJ
issue-797	79	90	regulatory	regulatory	ADJ
issue-797	79	91	grounds	ground	NOUN
issue-797	79	92	planning	plan	VERB
issue-797	79	93	in	in	ADP
issue-797	79	94	violation	violation	NOUN
issue-797	79	95	of	of	ADP
issue-797	79	96	applicable	applicable	ADJ
issue-797	79	97	law	law	NOUN
issue-797	79	98	and	and	CCONJ
issue-797	79	99	lack	lack	NOUN
issue-797	79	100	of	of	ADP
issue-797	79	101	legal	legal	ADJ
issue-797	79	102	grounds	ground	NOUN
issue-797	79	103	budgetary	budgetary	ADJ
issue-797	79	104	losses	loss	NOUN
issue-797	79	105	due	due	ADJ
issue-797	79	106	to	to	ADP
issue-797	79	107	unjustified	unjustified	ADJ
issue-797	79	108	decisions	decision	NOUN
issue-797	79	109	ineffective	ineffective	ADJ
issue-797	79	110	management	management	NOUN
issue-797	79	111	of	of	ADP
issue-797	79	112	public	public	ADJ
issue-797	79	113	funds	fund	NOUN
issue-797	79	114	amounts	amount	VERB
issue-797	79	115	underpaid	underpaid	ADJ
issue-797	79	116	to	to	ADP
issue-797	79	117	the	the	DET
issue-797	79	118	budget	budget	NOUN
issue-797	79	119	on	on	ADP
issue-797	79	120	the	the	DET
issue-797	79	121	results	result	NOUN
issue-797	79	122	of	of	ADP
issue-797	79	123	financial	financial	ADJ
issue-797	79	124	and	and	CCONJ
issue-797	79	125	economic	economic	ADJ
issue-797	79	126	activities	activity	NOUN
issue-797	79	127	2017	2017	NUM
issue-797	79	128	2016	2016	NUM
issue-797	79	129	figure	figure	NOUN
issue-797	79	130	4	4	NUM
issue-797	79	131	.	.	PUNCT
issue-797	80	1	some	some	DET
issue-797	80	2	relative	relative	ADJ
issue-797	80	3	indicators	indicator	NOUN
issue-797	80	4	of	of	ADP
issue-797	80	5	the	the	DET
issue-797	80	6	causes	cause	NOUN
issue-797	80	7	of	of	ADP
issue-797	80	8	violations	violation	NOUN
issue-797	80	9	revealed	reveal	VERB
issue-797	80	10	by	by	ADP
issue-797	80	11	the	the	DET
issue-797	80	12	accounting	accounting	PROPN
issue-797	80	13	chamber	chamber	PROPN
issue-797	80	14	of	of	ADP
issue-797	80	15	ukraine	ukraine	NOUN
issue-797	80	16	in	in	ADP
issue-797	80	17	2016	2016	NUM
issue-797	80	18	-	-	SYM
issue-797	80	19	2017	2017	NUM
issue-797	80	20	,	,	PUNCT
issue-797	80	21	%	%	NOUN
issue-797	80	22	source	source	NOUN
issue-797	80	23	:	:	PUNCT
issue-797	80	24	compiled	compile	VERB
issue-797	80	25	by	by	ADP
issue-797	80	26	authors	author	NOUN
issue-797	80	27	based	base	VERB
issue-797	80	28	on	on	ADP
issue-797	80	29	the	the	DET
issue-797	80	30	accounting	accounting	NOUN
issue-797	80	31	chamber	chamber	PROPN
issue-797	80	32	of	of	ADP
issue-797	80	33	ukraine	ukraine	PROPN
issue-797	80	34	,	,	PUNCT
issue-797	80	35	2016	2016	NUM
issue-797	80	36	-	-	SYM
issue-797	80	37	2017	2017	NUM
issue-797	80	38	(	(	PUNCT
issue-797	80	39	rakhunkova	rakhunkova	PROPN
issue-797	80	40	palata	palata	PROPN
issue-797	80	41	ukrajiny	ukrajiny	PROPN
issue-797	80	42	,	,	PUNCT
issue-797	80	43	2016	2016	NUM
issue-797	80	44	-	-	SYM
issue-797	80	45	2017	2017	NUM
issue-797	80	46	)	)	PUNCT
issue-797	80	47	baltic	baltic	ADJ
issue-797	80	48	journal	journal	NOUN
issue-797	80	49	of	of	ADP
issue-797	80	50	economic	economic	ADJ
issue-797	80	51	studies	study	NOUN
issue-797	80	52	22	22	NUM
issue-797	80	53	vol	vol	NOUN
issue-797	80	54	.	.	PROPN
issue-797	81	1	6	6	NUM
issue-797	81	2	,	,	PUNCT
issue-797	81	3	no	no	INTJ
issue-797	81	4	.	.	NOUN
issue-797	81	5	2	2	NUM
issue-797	81	6	,	,	PUNCT
issue-797	81	7	2020	2020	NUM
issue-797	81	8	increasing	increase	VERB
issue-797	81	9	.	.	PUNCT
issue-797	82	1	elimination	elimination	NOUN
issue-797	82	2	of	of	ADP
issue-797	82	3	the	the	DET
issue-797	82	4	identified	identify	VERB
issue-797	82	5	deficiency	deficiency	NOUN
issue-797	82	6	can	can	AUX
issue-797	82	7	be	be	AUX
issue-797	82	8	achieved	achieve	VERB
issue-797	82	9	by	by	ADP
issue-797	82	10	implementing	implement	VERB
issue-797	82	11	the	the	DET
issue-797	82	12	concept	concept	NOUN
issue-797	82	13	of	of	ADP
issue-797	82	14	preventive	preventive	ADJ
issue-797	82	15	control	control	NOUN
issue-797	82	16	based	base	VERB
issue-797	82	17	on	on	ADP
issue-797	82	18	implementation	implementation	NOUN
issue-797	82	19	of	of	ADP
issue-797	82	20	hypotheses	hypothesis	NOUN
issue-797	82	21	about	about	ADP
issue-797	82	22	possible	possible	ADJ
issue-797	82	23	violations	violation	NOUN
issue-797	82	24	and	and	CCONJ
issue-797	82	25	versions	version	NOUN
issue-797	82	26	of	of	ADP
issue-797	82	27	their	their	PRON
issue-797	82	28	commission	commission	NOUN
issue-797	82	29	in	in	ADP
issue-797	82	30	the	the	DET
issue-797	82	31	control	control	NOUN
issue-797	82	32	process	process	NOUN
issue-797	82	33	.	.	PUNCT
issue-797	83	1	this	this	DET
issue-797	83	2	concept	concept	NOUN
issue-797	83	3	is	be	AUX
issue-797	83	4	aimed	aim	VERB
issue-797	83	5	at	at	ADP
issue-797	83	6	achieving	achieve	VERB
issue-797	83	7	a	a	DET
issue-797	83	8	new	new	ADJ
issue-797	83	9	quality	quality	NOUN
issue-797	83	10	of	of	ADP
issue-797	83	11	functioning	function	VERB
issue-797	83	12	of	of	ADP
issue-797	83	13	the	the	DET
issue-797	83	14	financial	financial	ADJ
issue-797	83	15	control	control	NOUN
issue-797	83	16	system	system	NOUN
issue-797	83	17	at	at	ADP
issue-797	83	18	all	all	DET
issue-797	83	19	levels	level	NOUN
issue-797	83	20	,	,	PUNCT
issue-797	83	21	as	as	ADV
issue-797	83	22	well	well	ADV
issue-797	83	23	as	as	ADP
issue-797	83	24	optimizing	optimize	VERB
issue-797	83	25	the	the	DET
issue-797	83	26	process	process	NOUN
issue-797	83	27	of	of	ADP
issue-797	83	28	monitoring	monitor	VERB
issue-797	83	29	the	the	DET
issue-797	83	30	indicators	indicator	NOUN
issue-797	83	31	of	of	ADP
issue-797	83	32	its	its	PRON
issue-797	83	33	duration	duration	NOUN
issue-797	83	34	and	and	CCONJ
issue-797	83	35	resource	resource	NOUN
issue-797	83	36	saving	save	VERB
issue-797	83	37	for	for	ADP
issue-797	83	38	its	its	PRON
issue-797	83	39	implementation	implementation	NOUN
issue-797	83	40	,	,	PUNCT
issue-797	83	41	formation	formation	NOUN
issue-797	83	42	of	of	ADP
issue-797	83	43	evidence	evidence	NOUN
issue-797	83	44	base	base	NOUN
issue-797	83	45	for	for	ADP
issue-797	83	46	further	further	ADJ
issue-797	83	47	compensation	compensation	NOUN
issue-797	83	48	for	for	ADP
issue-797	83	49	the	the	DET
issue-797	83	50	damages	damage	NOUN
issue-797	83	51	caused	cause	VERB
issue-797	83	52	,	,	PUNCT
issue-797	83	53	as	as	ADV
issue-797	83	54	well	well	ADV
issue-797	83	55	as	as	ADP
issue-797	83	56	determining	determine	VERB
issue-797	83	57	measures	measure	NOUN
issue-797	83	58	to	to	PART
issue-797	83	59	eliminate	eliminate	VERB
issue-797	83	60	the	the	DET
issue-797	83	61	revealed	reveal	VERB
issue-797	83	62	violations	violation	NOUN
issue-797	83	63	and	and	CCONJ
issue-797	83	64	preventing	prevent	VERB
issue-797	83	65	them	they	PRON
issue-797	83	66	from	from	ADP
issue-797	83	67	occurring	occur	VERB
issue-797	83	68	in	in	ADP
issue-797	83	69	the	the	DET
issue-797	83	70	future	future	NOUN
issue-797	83	71	.	.	PUNCT
issue-797	84	1	the	the	DET
issue-797	84	2	above	above	ADJ
issue-797	84	3	methodological	methodological	ADJ
issue-797	84	4	proposal	proposal	NOUN
issue-797	84	5	is	be	AUX
issue-797	84	6	aimed	aim	VERB
issue-797	84	7	at	at	ADP
issue-797	84	8	improving	improve	VERB
issue-797	84	9	the	the	DET
issue-797	84	10	performance	performance	NOUN
issue-797	84	11	of	of	ADP
issue-797	84	12	the	the	DET
issue-797	84	13	sfc	sfc	NOUN
issue-797	84	14	bodies	body	NOUN
issue-797	84	15	,	,	PUNCT
issue-797	84	16	but	but	CCONJ
issue-797	84	17	the	the	DET
issue-797	84	18	deficiencies	deficiency	NOUN
issue-797	84	19	identified	identify	VERB
issue-797	84	20	in	in	ADP
issue-797	84	21	the	the	DET
issue-797	84	22	research	research	NOUN
issue-797	84	23	should	should	AUX
issue-797	84	24	be	be	AUX
issue-797	84	25	eliminated	eliminate	VERB
issue-797	84	26	by	by	ADP
issue-797	84	27	applying	apply	VERB
issue-797	84	28	a	a	DET
issue-797	84	29	conceptual	conceptual	ADJ
issue-797	84	30	systematic	systematic	ADJ
issue-797	84	31	approach	approach	NOUN
issue-797	84	32	to	to	ADP
issue-797	84	33	addressing	address	VERB
issue-797	84	34	them	they	PRON
issue-797	84	35	,	,	PUNCT
issue-797	84	36	taking	take	VERB
issue-797	84	37	into	into	ADP
issue-797	84	38	account	account	NOUN
issue-797	84	39	measures	measure	NOUN
issue-797	84	40	to	to	PART
issue-797	84	41	improve	improve	VERB
issue-797	84	42	the	the	DET
issue-797	84	43	public	public	ADJ
issue-797	84	44	administration	administration	NOUN
issue-797	84	45	system	system	NOUN
issue-797	84	46	.	.	PUNCT
issue-797	85	1	that	that	PRON
issue-797	85	2	is	be	AUX
issue-797	85	3	why	why	SCONJ
issue-797	85	4	it	it	PRON
issue-797	85	5	is	be	AUX
issue-797	85	6	time	time	NOUN
issue-797	85	7	to	to	PART
issue-797	85	8	create	create	VERB
issue-797	85	9	a	a	DET
issue-797	85	10	coherent	coherent	ADJ
issue-797	85	11	sfc	sfc	NOUN
issue-797	85	12	system	system	NOUN
issue-797	85	13	,	,	PUNCT
issue-797	85	14	based	base	VERB
issue-797	85	15	on	on	ADP
issue-797	85	16	uniform	uniform	ADJ
issue-797	85	17	organizational	organizational	ADJ
issue-797	85	18	and	and	CCONJ
issue-797	85	19	methodological	methodological	ADJ
issue-797	85	20	principles	principle	NOUN
issue-797	85	21	.	.	PUNCT
issue-797	86	1	such	such	DET
issue-797	86	2	a	a	DET
issue-797	86	3	system	system	NOUN
issue-797	86	4	should	should	AUX
issue-797	86	5	adequately	adequately	ADV
issue-797	86	6	respond	respond	VERB
issue-797	86	7	to	to	ADP
issue-797	86	8	the	the	DET
issue-797	86	9	numerous	numerous	ADJ
issue-797	86	10	economic	economic	ADJ
issue-797	86	11	problems	problem	NOUN
issue-797	86	12	that	that	PRON
issue-797	86	13	arise	arise	VERB
issue-797	86	14	in	in	ADP
issue-797	86	15	the	the	DET
issue-797	86	16	implementation	implementation	NOUN
issue-797	86	17	of	of	ADP
issue-797	86	18	financial	financial	ADJ
issue-797	86	19	relations	relation	NOUN
issue-797	86	20	in	in	ADP
issue-797	86	21	the	the	DET
issue-797	86	22	formation	formation	NOUN
issue-797	86	23	,	,	PUNCT
issue-797	86	24	distribution	distribution	NOUN
issue-797	86	25	and	and	CCONJ
issue-797	86	26	use	use	NOUN
issue-797	86	27	of	of	ADP
issue-797	86	28	financial	financial	ADJ
issue-797	86	29	resources	resource	NOUN
issue-797	86	30	,	,	PUNCT
issue-797	86	31	to	to	PART
issue-797	86	32	ensure	ensure	VERB
issue-797	86	33	the	the	DET
issue-797	86	34	unity	unity	NOUN
issue-797	86	35	and	and	CCONJ
issue-797	86	36	stability	stability	NOUN
issue-797	86	37	of	of	ADP
issue-797	86	38	organizational	organizational	ADJ
issue-797	86	39	and	and	CCONJ
issue-797	86	40	economic	economic	ADJ
issue-797	86	41	links	link	NOUN
issue-797	86	42	between	between	ADP
issue-797	86	43	branches	branch	NOUN
issue-797	86	44	of	of	ADP
issue-797	86	45	the	the	DET
issue-797	86	46	legislative	legislative	ADJ
issue-797	86	47	and	and	CCONJ
issue-797	86	48	executive	executive	ADJ
issue-797	86	49	power	power	NOUN
issue-797	86	50	,	,	PUNCT
issue-797	86	51	to	to	PART
issue-797	86	52	cover	cover	VERB
issue-797	86	53	all	all	DET
issue-797	86	54	sectors	sector	NOUN
issue-797	86	55	and	and	CCONJ
issue-797	86	56	levels	level	NOUN
issue-797	86	57	of	of	ADP
issue-797	86	58	the	the	DET
issue-797	86	59	economy	economy	NOUN
issue-797	86	60	.	.	PUNCT
issue-797	87	1	it	it	PRON
issue-797	87	2	should	should	AUX
issue-797	87	3	be	be	AUX
issue-797	87	4	noted	note	VERB
issue-797	87	5	that	that	SCONJ
issue-797	87	6	in	in	ADP
issue-797	87	7	addition	addition	NOUN
issue-797	87	8	to	to	ADP
issue-797	87	9	the	the	DET
issue-797	87	10	abovementioned	abovementione	VERB
issue-797	87	11	features	feature	NOUN
issue-797	87	12	of	of	ADP
issue-797	87	13	the	the	DET
issue-797	87	14	new	new	ADJ
issue-797	87	15	desired	desire	VERB
issue-797	87	16	quality	quality	NOUN
issue-797	87	17	of	of	ADP
issue-797	87	18	the	the	DET
issue-797	87	19	sfc	sfc	NOUN
issue-797	87	20	system	system	NOUN
issue-797	87	21	of	of	ADP
issue-797	87	22	ukraine	ukraine	NOUN
issue-797	87	23	,	,	PUNCT
issue-797	87	24	there	there	PRON
issue-797	87	25	should	should	AUX
issue-797	87	26	be	be	AUX
issue-797	87	27	a	a	DET
issue-797	87	28	significant	significant	ADJ
issue-797	87	29	improvement	improvement	NOUN
issue-797	87	30	in	in	ADP
issue-797	87	31	the	the	DET
issue-797	87	32	organizational	organizational	ADJ
issue-797	87	33	structure	structure	NOUN
issue-797	87	34	,	,	PUNCT
issue-797	87	35	content	content	NOUN
issue-797	87	36	of	of	ADP
issue-797	87	37	control	control	NOUN
issue-797	87	38	measures	measure	NOUN
issue-797	87	39	,	,	PUNCT
issue-797	87	40	financial	financial	ADJ
issue-797	87	41	,	,	PUNCT
issue-797	87	42	personnel	personnel	NOUN
issue-797	87	43	,	,	PUNCT
issue-797	87	44	information	information	NOUN
issue-797	87	45	support	support	NOUN
issue-797	87	46	,	,	PUNCT
issue-797	87	47	establishment	establishment	NOUN
issue-797	87	48	of	of	ADP
issue-797	87	49	close	close	ADJ
issue-797	87	50	relations	relation	NOUN
issue-797	87	51	with	with	ADP
issue-797	87	52	other	other	ADJ
issue-797	87	53	state	state	NOUN
issue-797	87	54	control	control	NOUN
issue-797	87	55	bodies	body	NOUN
issue-797	87	56	,	,	PUNCT
issue-797	87	57	etc	etc	X
issue-797	87	58	.	.	X
issue-797	87	59	however	however	ADV
issue-797	87	60	,	,	PUNCT
issue-797	87	61	there	there	PRON
issue-797	87	62	is	be	VERB
issue-797	87	63	also	also	ADV
issue-797	87	64	a	a	DET
issue-797	87	65	time	time	NOUN
issue-797	87	66	to	to	PART
issue-797	87	67	coordinate	coordinate	VERB
issue-797	87	68	the	the	DET
issue-797	87	69	activities	activity	NOUN
issue-797	87	70	of	of	ADP
issue-797	87	71	the	the	DET
issue-797	87	72	sfс	sfс	NOUN
issue-797	87	73	bodies	body	NOUN
issue-797	87	74	,	,	PUNCT
issue-797	87	75	since	since	SCONJ
issue-797	87	76	control	control	NOUN
issue-797	87	77	measures	measure	NOUN
issue-797	87	78	,	,	PUNCT
issue-797	87	79	which	which	PRON
issue-797	87	80	are	be	AUX
issue-797	87	81	sometimes	sometimes	ADV
issue-797	87	82	duplicated	duplicate	VERB
issue-797	87	83	,	,	PUNCT
issue-797	87	84	are	be	AUX
issue-797	87	85	carried	carry	VERB
issue-797	87	86	out	out	ADP
issue-797	87	87	at	at	ADP
issue-797	87	88	the	the	DET
issue-797	87	89	expense	expense	NOUN
issue-797	87	90	of	of	ADP
issue-797	87	91	a	a	DET
issue-797	87	92	single	single	ADJ
issue-797	87	93	source	source	NOUN
issue-797	87	94	,	,	PUNCT
issue-797	87	95	which	which	PRON
issue-797	87	96	is	be	AUX
issue-797	87	97	the	the	DET
issue-797	87	98	budgetary	budgetary	ADJ
issue-797	87	99	funds	fund	NOUN
issue-797	87	100	,	,	PUNCT
issue-797	87	101	including	include	VERB
issue-797	87	102	taxpayers	taxpayer	NOUN
issue-797	87	103	’	’	PART
issue-797	87	104	funds	fund	NOUN
issue-797	87	105	.	.	PUNCT
issue-797	88	1	lack	lack	NOUN
issue-797	88	2	of	of	ADP
issue-797	88	3	a	a	DET
issue-797	88	4	clear	clear	ADJ
issue-797	88	5	understanding	understanding	NOUN
issue-797	88	6	of	of	ADP
issue-797	88	7	the	the	DET
issue-797	88	8	format	format	NOUN
issue-797	88	9	of	of	ADP
issue-797	88	10	relationships	relationship	NOUN
issue-797	88	11	and	and	CCONJ
issue-797	88	12	the	the	DET
issue-797	88	13	purposeful	purposeful	ADJ
issue-797	88	14	focus	focus	NOUN
issue-797	88	15	of	of	ADP
issue-797	88	16	functioning	function	VERB
issue-797	88	17	of	of	ADP
issue-797	88	18	the	the	DET
issue-797	88	19	state	state	NOUN
issue-797	88	20	control	control	NOUN
issue-797	88	21	bodies	body	NOUN
issue-797	88	22	at	at	ADP
issue-797	88	23	the	the	DET
issue-797	88	24	levels	level	NOUN
issue-797	88	25	of	of	ADP
issue-797	88	26	the	the	DET
issue-797	88	27	legislative	legislative	ADJ
issue-797	88	28	and	and	CCONJ
issue-797	88	29	executive	executive	ADJ
issue-797	88	30	branches	branch	NOUN
issue-797	88	31	of	of	ADP
issue-797	88	32	power	power	NOUN
issue-797	88	33	,	,	PUNCT
issue-797	88	34	as	as	ADP
issue-797	88	35	a	a	DET
issue-797	88	36	rule	rule	NOUN
issue-797	88	37	,	,	PUNCT
issue-797	88	38	is	be	AUX
issue-797	88	39	the	the	DET
issue-797	88	40	main	main	ADJ
issue-797	88	41	reason	reason	NOUN
issue-797	88	42	for	for	ADP
issue-797	88	43	strategic	strategic	ADJ
issue-797	88	44	failures	failure	NOUN
issue-797	88	45	in	in	ADP
issue-797	88	46	the	the	DET
issue-797	88	47	public	public	ADJ
issue-797	88	48	administration	administration	NOUN
issue-797	88	49	system	system	NOUN
issue-797	88	50	.	.	PUNCT
issue-797	89	1	currently	currently	ADV
issue-797	89	2	,	,	PUNCT
issue-797	89	3	scientists	scientist	NOUN
issue-797	89	4	are	be	AUX
issue-797	89	5	proposing	propose	VERB
issue-797	89	6	several	several	ADJ
issue-797	89	7	approaches	approach	NOUN
issue-797	89	8	to	to	ADP
issue-797	89	9	the	the	DET
issue-797	89	10	transformation	transformation	NOUN
issue-797	89	11	of	of	ADP
issue-797	89	12	the	the	DET
issue-797	89	13	current	current	ADJ
issue-797	89	14	system	system	NOUN
issue-797	89	15	of	of	ADP
issue-797	89	16	state	state	NOUN
issue-797	89	17	control	control	NOUN
issue-797	89	18	,	,	PUNCT
issue-797	89	19	starting	start	VERB
issue-797	89	20	with	with	ADP
issue-797	89	21	the	the	DET
issue-797	89	22	development	development	NOUN
issue-797	89	23	and	and	CCONJ
issue-797	89	24	implementation	implementation	NOUN
issue-797	89	25	of	of	ADP
issue-797	89	26	the	the	DET
issue-797	89	27	concept	concept	NOUN
issue-797	89	28	of	of	ADP
issue-797	89	29	the	the	DET
issue-797	89	30	sfc	sfc	NOUN
issue-797	89	31	development	development	NOUN
issue-797	89	32	,	,	PUNCT
issue-797	89	33	to	to	ADP
issue-797	89	34	proposals	proposal	NOUN
issue-797	89	35	for	for	ADP
issue-797	89	36	improving	improve	VERB
issue-797	89	37	the	the	DET
issue-797	89	38	current	current	ADJ
issue-797	89	39	regulatory	regulatory	ADJ
issue-797	89	40	prescription	prescription	NOUN
issue-797	89	41	of	of	ADP
issue-797	89	42	the	the	DET
issue-797	89	43	activity	activity	NOUN
issue-797	89	44	of	of	ADP
issue-797	89	45	state	state	NOUN
issue-797	89	46	control	control	NOUN
issue-797	89	47	bodies	body	NOUN
issue-797	89	48	,	,	PUNCT
issue-797	89	49	the	the	DET
issue-797	89	50	introduction	introduction	NOUN
issue-797	89	51	of	of	ADP
issue-797	89	52	new	new	ADJ
issue-797	89	53	forms	form	NOUN
issue-797	89	54	of	of	ADP
issue-797	89	55	control	control	NOUN
issue-797	89	56	,	,	PUNCT
issue-797	89	57	etc	etc	X
issue-797	89	58	.	.	X
issue-797	90	1	the	the	DET
issue-797	90	2	suggestions	suggestion	NOUN
issue-797	90	3	presented	present	VERB
issue-797	90	4	in	in	ADP
issue-797	90	5	the	the	DET
issue-797	90	6	domestic	domestic	ADJ
issue-797	90	7	scientific	scientific	ADJ
issue-797	90	8	literature	literature	NOUN
issue-797	90	9	are	be	AUX
issue-797	90	10	aimed	aim	VERB
issue-797	90	11	at	at	ADP
issue-797	90	12	resolving	resolve	VERB
issue-797	90	13	the	the	DET
issue-797	90	14	issue	issue	NOUN
issue-797	90	15	of	of	ADP
issue-797	90	16	the	the	DET
issue-797	90	17	establishment	establishment	NOUN
issue-797	90	18	of	of	ADP
issue-797	90	19	the	the	DET
issue-797	90	20	main	main	ADJ
issue-797	90	21	sfc	sfc	NOUN
issue-797	90	22	body	body	NOUN
issue-797	90	23	or	or	CCONJ
issue-797	90	24	the	the	DET
issue-797	90	25	separation	separation	NOUN
issue-797	90	26	of	of	ADP
issue-797	90	27	powers	power	NOUN
issue-797	90	28	between	between	ADP
issue-797	90	29	the	the	DET
issue-797	90	30	legislative	legislative	ADJ
issue-797	90	31	and	and	CCONJ
issue-797	90	32	executive	executive	ADJ
issue-797	90	33	branches	branch	NOUN
issue-797	90	34	of	of	ADP
issue-797	90	35	power	power	NOUN
issue-797	90	36	.	.	PUNCT
issue-797	91	1	accordingly	accordingly	ADV
issue-797	91	2	,	,	PUNCT
issue-797	91	3	the	the	DET
issue-797	91	4	issues	issue	NOUN
issue-797	91	5	of	of	ADP
issue-797	91	6	coordinated	coordinated	ADJ
issue-797	91	7	resolution	resolution	NOUN
issue-797	91	8	of	of	ADP
issue-797	91	9	state	state	NOUN
issue-797	91	10	control	control	NOUN
issue-797	91	11	problems	problem	NOUN
issue-797	91	12	remain	remain	VERB
issue-797	91	13	unresolved	unresolved	ADJ
issue-797	91	14	.	.	PUNCT
issue-797	92	1	today	today	NOUN
issue-797	92	2	,	,	PUNCT
issue-797	92	3	only	only	ADV
issue-797	92	4	a	a	DET
issue-797	92	5	set	set	NOUN
issue-797	92	6	of	of	ADP
issue-797	92	7	disparate	disparate	ADJ
issue-797	92	8	chains	chain	NOUN
issue-797	92	9	of	of	ADP
issue-797	92	10	state	state	NOUN
issue-797	92	11	control	control	NOUN
issue-797	92	12	operates	operate	VERB
issue-797	92	13	in	in	ADP
issue-797	92	14	ukraine	ukraine	NOUN
issue-797	92	15	,	,	PUNCT
issue-797	92	16	which	which	PRON
issue-797	92	17	do	do	AUX
issue-797	92	18	not	not	PART
issue-797	92	19	interact	interact	VERB
issue-797	92	20	sufficiently	sufficiently	ADV
issue-797	92	21	with	with	ADP
issue-797	92	22	each	each	DET
issue-797	92	23	other	other	ADJ
issue-797	92	24	,	,	PUNCT
issue-797	92	25	it	it	PRON
issue-797	92	26	is	be	AUX
issue-797	92	27	not	not	PART
issue-797	92	28	a	a	DET
issue-797	92	29	system	system	NOUN
issue-797	92	30	in	in	ADP
issue-797	92	31	the	the	DET
issue-797	92	32	scientific	scientific	ADJ
issue-797	92	33	sense	sense	NOUN
issue-797	92	34	.	.	PUNCT
issue-797	93	1	in	in	ADP
issue-797	93	2	fact	fact	NOUN
issue-797	93	3	,	,	PUNCT
issue-797	93	4	the	the	DET
issue-797	93	5	modern	modern	ADJ
issue-797	93	6	national	national	ADJ
issue-797	93	7	sfc	sfc	NOUN
issue-797	93	8	is	be	AUX
issue-797	93	9	a	a	DET
issue-797	93	10	collection	collection	NOUN
issue-797	93	11	of	of	ADP
issue-797	93	12	state	state	NOUN
issue-797	93	13	control	control	NOUN
issue-797	93	14	bodies	body	NOUN
issue-797	93	15	of	of	ADP
issue-797	93	16	the	the	DET
issue-797	93	17	legislative	legislative	ADJ
issue-797	93	18	and	and	CCONJ
issue-797	93	19	executive	executive	ADJ
issue-797	93	20	branches	branch	NOUN
issue-797	93	21	of	of	ADP
issue-797	93	22	power	power	NOUN
issue-797	93	23	,	,	PUNCT
issue-797	93	24	which	which	PRON
issue-797	93	25	perform	perform	VERB
issue-797	93	26	disparate	disparate	ADJ
issue-797	93	27	,	,	PUNCT
issue-797	93	28	uncoordinated	uncoordinated	ADJ
issue-797	93	29	control	control	NOUN
issue-797	93	30	functions	function	NOUN
issue-797	93	31	,	,	PUNCT
issue-797	93	32	so	so	ADV
issue-797	93	33	,	,	PUNCT
issue-797	93	34	taking	take	VERB
issue-797	93	35	into	into	ADP
issue-797	93	36	consideration	consideration	NOUN
issue-797	93	37	the	the	DET
issue-797	93	38	theory	theory	NOUN
issue-797	93	39	of	of	ADP
issue-797	93	40	system	system	NOUN
issue-797	93	41	classification	classification	NOUN
issue-797	93	42	,	,	PUNCT
issue-797	93	43	such	such	DET
issue-797	93	44	a	a	DET
issue-797	93	45	set	set	NOUN
issue-797	93	46	is	be	AUX
issue-797	93	47	difficult	difficult	ADJ
issue-797	93	48	to	to	PART
issue-797	93	49	recognize	recognize	VERB
issue-797	93	50	a	a	DET
issue-797	93	51	complete	complete	ADJ
issue-797	93	52	system	system	NOUN
issue-797	93	53	and	and	CCONJ
issue-797	93	54	identify	identify	VERB
issue-797	93	55	:	:	PUNCT
issue-797	93	56	–	–	PUNCT
issue-797	93	57	“	"	PUNCT
issue-797	93	58	as	as	ADP
issue-797	93	59	a	a	DET
issue-797	93	60	complex	complex	ADJ
issue-797	93	61	system	system	NOUN
issue-797	93	62	,	,	PUNCT
issue-797	93	63	because	because	SCONJ
issue-797	93	64	there	there	PRON
issue-797	93	65	are	be	VERB
issue-797	93	66	no	no	DET
issue-797	93	67	interconnections	interconnection	NOUN
issue-797	93	68	and	and	CCONJ
issue-797	93	69	interactions	interaction	NOUN
issue-797	93	70	between	between	ADP
issue-797	93	71	a	a	DET
issue-797	93	72	large	large	ADJ
issue-797	93	73	number	number	NOUN
issue-797	93	74	of	of	ADP
issue-797	93	75	public	public	ADJ
issue-797	93	76	authorities	authority	NOUN
issue-797	93	77	that	that	PRON
issue-797	93	78	can	can	AUX
issue-797	93	79	be	be	AUX
issue-797	93	80	recognized	recognize	VERB
issue-797	93	81	as	as	ADP
issue-797	93	82	simple	simple	ADJ
issue-797	93	83	systems	system	NOUN
issue-797	93	84	.	.	PUNCT
issue-797	94	1	if	if	SCONJ
issue-797	94	2	they	they	PRON
issue-797	94	3	exist	exist	VERB
issue-797	94	4	,	,	PUNCT
issue-797	94	5	they	they	PRON
issue-797	94	6	are	be	AUX
issue-797	94	7	only	only	ADV
issue-797	94	8	one	one	NUM
issue-797	94	9	-	-	PUNCT
issue-797	94	10	sided	sided	ADJ
issue-797	94	11	in	in	ADP
issue-797	94	12	nature	nature	NOUN
issue-797	94	13	between	between	ADP
issue-797	94	14	the	the	DET
issue-797	94	15	executive	executive	ADJ
issue-797	94	16	branch	branch	NOUN
issue-797	94	17	control	control	NOUN
issue-797	94	18	bodies	body	NOUN
issue-797	94	19	;	;	PUNCT
issue-797	94	20	–	–	PUNCT
issue-797	94	21	as	as	ADP
issue-797	94	22	a	a	DET
issue-797	94	23	large	large	ADJ
issue-797	94	24	system	system	NOUN
issue-797	94	25	,	,	PUNCT
issue-797	94	26	because	because	SCONJ
issue-797	94	27	:	:	PUNCT
issue-797	94	28	the	the	DET
issue-797	94	29	intended	intended	ADJ
issue-797	94	30	purpose	purpose	NOUN
issue-797	94	31	of	of	ADP
issue-797	94	32	subsystems	subsystem	NOUN
issue-797	94	33	(	(	PUNCT
issue-797	94	34	separately	separately	ADV
issue-797	94	35	for	for	ADP
issue-797	94	36	the	the	DET
issue-797	94	37	legislature	legislature	NOUN
issue-797	94	38	and	and	CCONJ
issue-797	94	39	separately	separately	ADV
issue-797	94	40	for	for	ADP
issue-797	94	41	the	the	DET
issue-797	94	42	executive	executive	ADJ
issue-797	94	43	branch	branch	NOUN
issue-797	94	44	)	)	PUNCT
issue-797	94	45	or	or	CCONJ
issue-797	94	46	simple	simple	ADJ
issue-797	94	47	systems	system	NOUN
issue-797	94	48	(	(	PUNCT
issue-797	94	49	for	for	ADP
issue-797	94	50	separate	separate	ADJ
issue-797	94	51	bodies	body	NOUN
issue-797	94	52	of	of	ADP
issue-797	94	53	state	state	NOUN
issue-797	94	54	control	control	NOUN
issue-797	94	55	)	)	PUNCT
issue-797	94	56	are	be	AUX
issue-797	94	57	not	not	PART
issue-797	94	58	always	always	ADV
issue-797	94	59	subordinated	subordinate	VERB
issue-797	94	60	to	to	ADP
issue-797	94	61	the	the	DET
issue-797	94	62	purpose	purpose	NOUN
issue-797	94	63	of	of	ADP
issue-797	94	64	the	the	DET
issue-797	94	65	whole	whole	ADJ
issue-797	94	66	system	system	NOUN
issue-797	94	67	;	;	PUNCT
issue-797	94	68	there	there	PRON
issue-797	94	69	is	be	VERB
issue-797	94	70	a	a	DET
issue-797	94	71	lack	lack	NOUN
issue-797	94	72	of	of	ADP
issue-797	94	73	large	large	ADJ
issue-797	94	74	amount	amount	NOUN
issue-797	94	75	of	of	ADP
issue-797	94	76	information	information	NOUN
issue-797	94	77	links	link	NOUN
issue-797	94	78	between	between	ADP
issue-797	94	79	the	the	DET
issue-797	94	80	subsystems	subsystem	NOUN
issue-797	94	81	;	;	PUNCT
issue-797	94	82	there	there	PRON
issue-797	94	83	are	be	VERB
issue-797	94	84	no	no	DET
issue-797	94	85	elements	element	NOUN
issue-797	94	86	of	of	ADP
issue-797	94	87	self	self	NOUN
issue-797	94	88	-	-	PUNCT
issue-797	94	89	organization	organization	NOUN
issue-797	94	90	(	(	PUNCT
issue-797	94	91	in	in	ADP
issue-797	94	92	the	the	DET
issue-797	94	93	vast	vast	ADJ
issue-797	94	94	majority	majority	NOUN
issue-797	94	95	of	of	ADP
issue-797	94	96	state	state	NOUN
issue-797	94	97	control	control	NOUN
issue-797	94	98	bodies	body	NOUN
issue-797	94	99	of	of	ADP
issue-797	94	100	the	the	DET
issue-797	94	101	executive	executive	ADJ
issue-797	94	102	branch	branch	NOUN
issue-797	94	103	of	of	ADP
issue-797	94	104	power	power	NOUN
issue-797	94	105	)	)	PUNCT
issue-797	94	106	;	;	PUNCT
issue-797	94	107	–	–	PUNCT
issue-797	94	108	as	as	ADP
issue-797	94	109	a	a	DET
issue-797	94	110	purposeful	purposeful	ADJ
issue-797	94	111	system	system	NOUN
issue-797	94	112	,	,	PUNCT
issue-797	94	113	because	because	SCONJ
issue-797	94	114	the	the	DET
issue-797	94	115	totality	totality	NOUN
issue-797	94	116	of	of	ADP
issue-797	94	117	state	state	NOUN
issue-797	94	118	control	control	NOUN
issue-797	94	119	bodies	body	NOUN
issue-797	94	120	does	do	AUX
issue-797	94	121	not	not	PART
issue-797	94	122	have	have	VERB
issue-797	94	123	the	the	DET
issue-797	94	124	ability	ability	NOUN
issue-797	94	125	to	to	PART
issue-797	94	126	form	form	VERB
issue-797	94	127	and	and	CCONJ
issue-797	94	128	change	change	VERB
issue-797	94	129	in	in	ADP
issue-797	94	130	whole	whole	NOUN
issue-797	94	131	as	as	ADP
issue-797	94	132	a	a	DET
issue-797	94	133	system	system	NOUN
issue-797	94	134	in	in	ADP
issue-797	94	135	the	the	DET
issue-797	94	136	processes	process	NOUN
issue-797	94	137	of	of	ADP
issue-797	94	138	adaptation	adaptation	NOUN
issue-797	94	139	to	to	ADP
issue-797	94	140	the	the	DET
issue-797	94	141	environment	environment	NOUN
issue-797	94	142	and	and	CCONJ
issue-797	94	143	development	development	NOUN
issue-797	94	144	”	"	PUNCT
issue-797	94	145	(	(	PUNCT
issue-797	94	146	bardash	bardash	NOUN
issue-797	94	147	,	,	PUNCT
issue-797	94	148	2009	2009	NUM
issue-797	94	149	)	)	PUNCT
issue-797	94	150	.	.	PUNCT
issue-797	95	1	other	other	ADJ
issue-797	95	2	significant	significant	ADJ
issue-797	95	3	disadvantages	disadvantage	NOUN
issue-797	95	4	of	of	ADP
issue-797	95	5	sfc	sfc	NOUN
issue-797	95	6	are	be	AUX
issue-797	95	7	the	the	DET
issue-797	95	8	lack	lack	NOUN
issue-797	95	9	of	of	ADP
issue-797	95	10	a	a	DET
issue-797	95	11	unified	unified	ADJ
issue-797	95	12	informational	informational	ADJ
issue-797	95	13	and	and	CCONJ
issue-797	95	14	methodological	methodological	ADJ
issue-797	95	15	base	base	NOUN
issue-797	95	16	,	,	PUNCT
issue-797	95	17	as	as	ADV
issue-797	95	18	well	well	ADV
issue-797	95	19	as	as	ADP
issue-797	95	20	its	its	PRON
issue-797	95	21	imperfect	imperfect	ADJ
issue-797	95	22	legal	legal	ADJ
issue-797	95	23	regulation	regulation	NOUN
issue-797	95	24	,	,	PUNCT
issue-797	95	25	which	which	PRON
issue-797	95	26	significantly	significantly	ADV
issue-797	95	27	reduces	reduce	VERB
issue-797	95	28	its	its	PRON
issue-797	95	29	effectiveness	effectiveness	NOUN
issue-797	95	30	and	and	CCONJ
issue-797	95	31	complicates	complicate	VERB
issue-797	95	32	the	the	DET
issue-797	95	33	achievement	achievement	NOUN
issue-797	95	34	of	of	ADP
issue-797	95	35	the	the	DET
issue-797	95	36	defined	define	VERB
issue-797	95	37	purpose	purpose	NOUN
issue-797	95	38	.	.	PUNCT
issue-797	96	1	one	one	NUM
issue-797	96	2	of	of	ADP
issue-797	96	3	the	the	DET
issue-797	96	4	possible	possible	ADJ
issue-797	96	5	ways	way	NOUN
issue-797	96	6	of	of	ADP
issue-797	96	7	solving	solve	VERB
issue-797	96	8	the	the	DET
issue-797	96	9	established	establish	VERB
issue-797	96	10	deficiencies	deficiency	NOUN
issue-797	96	11	should	should	AUX
issue-797	96	12	be	be	AUX
issue-797	96	13	considered	consider	VERB
issue-797	96	14	centralization	centralization	NOUN
issue-797	96	15	of	of	ADP
issue-797	96	16	the	the	DET
issue-797	96	17	activity	activity	NOUN
issue-797	96	18	of	of	ADP
issue-797	96	19	the	the	DET
issue-797	96	20	sfc	sfc	NOUN
issue-797	96	21	bodies	body	NOUN
issue-797	96	22	,	,	PUNCT
issue-797	96	23	which	which	PRON
issue-797	96	24	will	will	AUX
issue-797	96	25	contribute	contribute	VERB
issue-797	96	26	to	to	ADP
issue-797	96	27	the	the	DET
issue-797	96	28	construction	construction	NOUN
issue-797	96	29	of	of	ADP
issue-797	96	30	a	a	DET
issue-797	96	31	unified	unified	ADJ
issue-797	96	32	system	system	NOUN
issue-797	96	33	of	of	ADP
issue-797	96	34	state	state	NOUN
issue-797	96	35	control	control	NOUN
issue-797	96	36	based	base	VERB
issue-797	96	37	on	on	ADP
issue-797	96	38	unified	unified	ADJ
issue-797	96	39	organizational	organizational	ADJ
issue-797	96	40	and	and	CCONJ
issue-797	96	41	methodological	methodological	ADJ
issue-797	96	42	principles	principle	NOUN
issue-797	96	43	,	,	PUNCT
issue-797	96	44	unified	unified	ADJ
issue-797	96	45	rules	rule	NOUN
issue-797	96	46	of	of	ADP
issue-797	96	47	functioning	functioning	NOUN
issue-797	96	48	and	and	CCONJ
issue-797	96	49	solution	solution	NOUN
issue-797	96	50	of	of	ADP
issue-797	96	51	the	the	DET
issue-797	96	52	set	set	NOUN
issue-797	96	53	tasks	task	NOUN
issue-797	96	54	with	with	ADP
issue-797	96	55	a	a	DET
issue-797	96	56	clear	clear	ADJ
issue-797	96	57	definition	definition	NOUN
issue-797	96	58	of	of	ADP
issue-797	96	59	the	the	DET
issue-797	96	60	control	control	NOUN
issue-797	96	61	bodies	body	NOUN
issue-797	96	62	and	and	CCONJ
issue-797	96	63	distribution	distribution	NOUN
issue-797	96	64	of	of	ADP
issue-797	96	65	their	their	PRON
issue-797	96	66	functions	function	NOUN
issue-797	96	67	and	and	CCONJ
issue-797	96	68	powers	power	NOUN
issue-797	96	69	.	.	PUNCT
issue-797	97	1	this	this	DET
issue-797	97	2	proposal	proposal	NOUN
issue-797	97	3	in	in	ADP
issue-797	97	4	no	no	DET
issue-797	97	5	way	way	NOUN
issue-797	97	6	contradicts	contradict	VERB
issue-797	97	7	national	national	ADJ
issue-797	97	8	trends	trend	NOUN
issue-797	97	9	in	in	ADP
issue-797	97	10	decentralization	decentralization	NOUN
issue-797	97	11	,	,	PUNCT
issue-797	97	12	since	since	SCONJ
issue-797	97	13	the	the	DET
issue-797	97	14	latter	latter	NOUN
issue-797	97	15	has	have	AUX
issue-797	97	16	been	be	AUX
issue-797	97	17	chosen	choose	VERB
issue-797	97	18	as	as	ADP
issue-797	97	19	a	a	DET
issue-797	97	20	possible	possible	ADJ
issue-797	97	21	option	option	NOUN
issue-797	97	22	to	to	PART
issue-797	97	23	eliminate	eliminate	VERB
issue-797	97	24	the	the	DET
issue-797	97	25	effects	effect	NOUN
issue-797	97	26	of	of	ADP
issue-797	97	27	financial	financial	ADJ
issue-797	97	28	centralization	centralization	NOUN
issue-797	97	29	.	.	PUNCT
issue-797	98	1	state	state	NOUN
issue-797	98	2	control	control	PROPN
issue-797	98	3	over	over	ADP
issue-797	98	4	ukraine	ukraine	PROPN
issue-797	98	5	's	's	PART
issue-797	98	6	independence	independence	NOUN
issue-797	98	7	period	period	NOUN
issue-797	98	8	has	have	AUX
issue-797	98	9	never	never	ADV
issue-797	98	10	been	be	AUX
issue-797	98	11	centralized	centralize	VERB
issue-797	98	12	,	,	PUNCT
issue-797	98	13	on	on	ADP
issue-797	98	14	the	the	DET
issue-797	98	15	contrary	contrary	NOUN
issue-797	98	16	,	,	PUNCT
issue-797	98	17	there	there	PRON
issue-797	98	18	has	have	AUX
issue-797	98	19	been	be	AUX
issue-797	98	20	an	an	DET
issue-797	98	21	unjustified	unjustified	ADJ
issue-797	98	22	increase	increase	NOUN
issue-797	98	23	in	in	ADP
issue-797	98	24	state	state	NOUN
issue-797	98	25	control	control	NOUN
issue-797	98	26	bodies	body	NOUN
issue-797	98	27	,	,	PUNCT
issue-797	98	28	which	which	PRON
issue-797	98	29	,	,	PUNCT
issue-797	98	30	in	in	ADP
issue-797	98	31	our	our	PRON
issue-797	98	32	opinion	opinion	NOUN
issue-797	98	33	,	,	PUNCT
issue-797	98	34	has	have	AUX
issue-797	98	35	sometimes	sometimes	ADV
issue-797	98	36	led	lead	VERB
issue-797	98	37	to	to	PART
issue-797	98	38	justified	justified	VERB
issue-797	98	39	claims	claim	NOUN
issue-797	98	40	for	for	ADP
issue-797	98	41	their	their	PRON
issue-797	98	42	activity	activity	NOUN
issue-797	98	43	.	.	PUNCT
issue-797	99	1	nowadays	nowadays	ADV
issue-797	99	2	,	,	PUNCT
issue-797	99	3	the	the	DET
issue-797	99	4	organizational	organizational	ADJ
issue-797	99	5	structure	structure	NOUN
issue-797	99	6	of	of	ADP
issue-797	99	7	the	the	DET
issue-797	99	8	highest	high	ADJ
issue-797	99	9	bodies	body	NOUN
issue-797	99	10	of	of	ADP
issue-797	99	11	state	state	NOUN
issue-797	99	12	control	control	NOUN
issue-797	99	13	of	of	ADP
issue-797	99	14	the	the	DET
issue-797	99	15	leading	lead	VERB
issue-797	99	16	countries	country	NOUN
issue-797	99	17	of	of	ADP
issue-797	99	18	the	the	DET
issue-797	99	19	world	world	NOUN
issue-797	99	20	is	be	AUX
issue-797	99	21	decided	decide	VERB
issue-797	99	22	differently	differently	ADV
issue-797	99	23	,	,	PUNCT
issue-797	99	24	based	base	VERB
issue-797	99	25	on	on	ADP
issue-797	99	26	their	their	PRON
issue-797	99	27	historical	historical	ADJ
issue-797	99	28	development	development	NOUN
issue-797	99	29	and	and	CCONJ
issue-797	99	30	selected	select	VERB
issue-797	99	31	strategies	strategy	NOUN
issue-797	99	32	of	of	ADP
issue-797	99	33	their	their	PRON
issue-797	99	34	socioeconomic	socioeconomic	ADJ
issue-797	99	35	development	development	NOUN
issue-797	99	36	.	.	PUNCT
issue-797	100	1	it	it	PRON
issue-797	100	2	is	be	AUX
issue-797	100	3	worth	worth	ADJ
issue-797	100	4	noting	note	VERB
issue-797	100	5	that	that	SCONJ
issue-797	100	6	at	at	ADP
issue-797	100	7	present	present	NOUN
issue-797	100	8	we	we	PRON
issue-797	100	9	can	can	AUX
issue-797	100	10	not	not	PART
issue-797	100	11	fully	fully	ADV
issue-797	100	12	transfer	transfer	VERB
issue-797	100	13	the	the	DET
issue-797	100	14	experience	experience	NOUN
issue-797	100	15	of	of	ADP
issue-797	100	16	the	the	DET
issue-797	100	17	state	state	NOUN
issue-797	100	18	control	control	PROPN
issue-797	100	19	organization	organization	NOUN
issue-797	100	20	in	in	ADP
issue-797	100	21	the	the	DET
issue-797	100	22	developed	develop	VERB
issue-797	100	23	countries	country	NOUN
issue-797	100	24	of	of	ADP
issue-797	100	25	the	the	DET
issue-797	100	26	world	world	NOUN
issue-797	100	27	into	into	ADP
issue-797	100	28	domestic	domestic	ADJ
issue-797	100	29	practice	practice	NOUN
issue-797	100	30	for	for	ADP
issue-797	100	31	the	the	DET
issue-797	100	32	following	follow	VERB
issue-797	100	33	reasons	reason	NOUN
issue-797	100	34	:	:	PUNCT
issue-797	100	35	insufficient	insufficient	ADJ
issue-797	100	36	development	development	NOUN
issue-797	100	37	of	of	ADP
issue-797	100	38	the	the	DET
issue-797	100	39	national	national	ADJ
issue-797	100	40	baltic	baltic	PROPN
issue-797	100	41	journal	journal	PROPN
issue-797	100	42	of	of	ADP
issue-797	100	43	economic	economic	ADJ
issue-797	100	44	studies	study	NOUN
issue-797	100	45	23	23	NUM
issue-797	100	46	vol	vol	NOUN
issue-797	100	47	.	.	PROPN
issue-797	101	1	6	6	NUM
issue-797	101	2	,	,	PUNCT
issue-797	101	3	no	no	INTJ
issue-797	101	4	.	.	NOUN
issue-797	101	5	2	2	NUM
issue-797	101	6	,	,	PUNCT
issue-797	101	7	2020	2020	NUM
issue-797	101	8	system	system	NOUN
issue-797	101	9	of	of	ADP
issue-797	101	10	public	public	ADJ
issue-797	101	11	administration	administration	NOUN
issue-797	101	12	;	;	PUNCT
issue-797	101	13	absence	absence	NOUN
issue-797	101	14	of	of	ADP
issue-797	101	15	a	a	DET
issue-797	101	16	strategy	strategy	NOUN
issue-797	101	17	for	for	ADP
issue-797	101	18	the	the	DET
issue-797	101	19	development	development	NOUN
issue-797	101	20	of	of	ADP
issue-797	101	21	the	the	DET
issue-797	101	22	national	national	ADJ
issue-797	101	23	economy	economy	NOUN
issue-797	101	24	and	and	CCONJ
issue-797	101	25	the	the	DET
issue-797	101	26	identification	identification	NOUN
issue-797	101	27	of	of	ADP
issue-797	101	28	the	the	DET
issue-797	101	29	main	main	ADJ
issue-797	101	30	tasks	task	NOUN
issue-797	101	31	of	of	ADP
issue-797	101	32	state	state	NOUN
issue-797	101	33	control	control	NOUN
issue-797	101	34	bodies	body	NOUN
issue-797	101	35	in	in	ADP
issue-797	101	36	the	the	DET
issue-797	101	37	context	context	NOUN
issue-797	101	38	of	of	ADP
issue-797	101	39	its	its	PRON
issue-797	101	40	development	development	NOUN
issue-797	101	41	.	.	PUNCT
issue-797	102	1	however	however	ADV
issue-797	102	2	,	,	PUNCT
issue-797	102	3	a	a	DET
issue-797	102	4	transformation	transformation	NOUN
issue-797	102	5	of	of	ADP
issue-797	102	6	the	the	DET
issue-797	102	7	state	state	NOUN
issue-797	102	8	control	control	NOUN
issue-797	102	9	system	system	NOUN
issue-797	102	10	is	be	AUX
issue-797	102	11	needed	need	VERB
issue-797	102	12	,	,	PUNCT
issue-797	102	13	so	so	CCONJ
issue-797	102	14	it	it	PRON
issue-797	102	15	is	be	AUX
issue-797	102	16	worth	worth	ADJ
issue-797	102	17	considering	consider	VERB
issue-797	102	18	a	a	DET
issue-797	102	19	model	model	NOUN
issue-797	102	20	that	that	PRON
issue-797	102	21	would	would	AUX
issue-797	102	22	create	create	VERB
issue-797	102	23	the	the	DET
issue-797	102	24	organizational	organizational	ADJ
issue-797	102	25	preconditions	precondition	NOUN
issue-797	102	26	for	for	ADP
issue-797	102	27	its	its	PRON
issue-797	102	28	effective	effective	ADJ
issue-797	102	29	functioning	functioning	NOUN
issue-797	102	30	and	and	CCONJ
issue-797	102	31	would	would	AUX
issue-797	102	32	form	form	VERB
issue-797	102	33	the	the	DET
issue-797	102	34	basis	basis	NOUN
issue-797	102	35	of	of	ADP
issue-797	102	36	its	its	PRON
issue-797	102	37	conceptual	conceptual	ADJ
issue-797	102	38	restructuring	restructuring	NOUN
issue-797	102	39	.	.	PUNCT
issue-797	103	1	such	such	ADJ
issue-797	103	2	transformation	transformation	NOUN
issue-797	103	3	should	should	AUX
issue-797	103	4	be	be	AUX
issue-797	103	5	based	base	VERB
issue-797	103	6	on	on	ADP
issue-797	103	7	:	:	PUNCT
issue-797	103	8	–	–	PUNCT
issue-797	103	9	establishment	establishment	NOUN
issue-797	103	10	of	of	ADP
issue-797	103	11	a	a	DET
issue-797	103	12	control	control	NOUN
issue-797	103	13	body	body	NOUN
issue-797	103	14	,	,	PUNCT
issue-797	103	15	to	to	PART
issue-797	103	16	which	which	PRON
issue-797	103	17	all	all	DET
issue-797	103	18	other	other	ADJ
issue-797	103	19	state	state	NOUN
issue-797	103	20	control	control	NOUN
issue-797	103	21	bodies	body	NOUN
issue-797	103	22	,	,	PUNCT
issue-797	103	23	both	both	PRON
issue-797	103	24	of	of	ADP
issue-797	103	25	the	the	DET
issue-797	103	26	legislative	legislative	ADJ
issue-797	103	27	and	and	CCONJ
issue-797	103	28	executive	executive	ADJ
issue-797	103	29	branches	branch	NOUN
issue-797	103	30	,	,	PUNCT
issue-797	103	31	would	would	AUX
issue-797	103	32	be	be	AUX
issue-797	103	33	subordinated	subordinate	VERB
issue-797	103	34	;	;	PUNCT
issue-797	103	35	–	–	PUNCT
issue-797	103	36	the	the	DET
issue-797	103	37	integrity	integrity	NOUN
issue-797	103	38	of	of	ADP
issue-797	103	39	the	the	DET
issue-797	103	40	state	state	NOUN
issue-797	103	41	control	control	NOUN
issue-797	103	42	system	system	NOUN
issue-797	103	43	as	as	ADP
issue-797	103	44	an	an	DET
issue-797	103	45	element	element	NOUN
issue-797	103	46	of	of	ADP
issue-797	103	47	the	the	DET
issue-797	103	48	public	public	ADJ
issue-797	103	49	administration	administration	NOUN
issue-797	103	50	system	system	NOUN
issue-797	103	51	;	;	PUNCT
issue-797	103	52	–	–	PUNCT
issue-797	103	53	introduction	introduction	NOUN
issue-797	103	54	of	of	ADP
issue-797	103	55	random	random	ADJ
issue-797	103	56	checks	check	NOUN
issue-797	103	57	of	of	ADP
issue-797	103	58	the	the	DET
issue-797	103	59	data	datum	NOUN
issue-797	103	60	obtained	obtain	VERB
issue-797	103	61	by	by	ADP
issue-797	103	62	the	the	DET
issue-797	103	63	state	state	NOUN
issue-797	103	64	control	control	NOUN
issue-797	103	65	bodies	body	NOUN
issue-797	103	66	based	base	VERB
issue-797	103	67	on	on	ADP
issue-797	103	68	the	the	DET
issue-797	103	69	results	result	NOUN
issue-797	103	70	of	of	ADP
issue-797	103	71	the	the	DET
issue-797	103	72	control	control	NOUN
issue-797	103	73	measures	measure	NOUN
issue-797	103	74	carried	carry	VERB
issue-797	103	75	out	out	ADP
issue-797	103	76	.	.	PUNCT
issue-797	104	1	the	the	DET
issue-797	104	2	first	first	ADJ
issue-797	104	3	step	step	NOUN
issue-797	104	4	aimed	aim	VERB
issue-797	104	5	at	at	ADP
issue-797	104	6	recognizing	recognize	VERB
issue-797	104	7	the	the	DET
issue-797	104	8	state	state	NOUN
issue-797	104	9	control	control	NOUN
issue-797	104	10	bodies	body	NOUN
issue-797	104	11	by	by	ADP
issue-797	104	12	the	the	DET
issue-797	104	13	system	system	NOUN
issue-797	104	14	should	should	AUX
issue-797	104	15	be	be	AUX
issue-797	104	16	the	the	DET
issue-797	104	17	construction	construction	NOUN
issue-797	104	18	of	of	ADP
issue-797	104	19	two	two	NUM
issue-797	104	20	subsystems	subsystem	NOUN
issue-797	104	21	:	:	PUNCT
issue-797	104	22	the	the	DET
issue-797	104	23	bodies	body	NOUN
issue-797	104	24	of	of	ADP
issue-797	104	25	control	control	NOUN
issue-797	104	26	of	of	ADP
issue-797	104	27	the	the	DET
issue-797	104	28	legislative	legislative	ADJ
issue-797	104	29	and	and	CCONJ
issue-797	104	30	separately	separately	ADV
issue-797	104	31	executive	executive	ADJ
issue-797	104	32	branches	branch	NOUN
issue-797	104	33	of	of	ADP
issue-797	104	34	power	power	NOUN
issue-797	104	35	(	(	PUNCT
issue-797	104	36	the	the	DET
issue-797	104	37	ac	ac	PROPN
issue-797	104	38	and	and	CCONJ
issue-797	104	39	territorial	territorial	ADJ
issue-797	104	40	accounting	accounting	NOUN
issue-797	104	41	chambers	chamber	NOUN
issue-797	104	42	,	,	PUNCT
issue-797	104	43	as	as	ADV
issue-797	104	44	well	well	ADV
issue-797	104	45	as	as	ADP
issue-797	104	46	the	the	DET
issue-797	104	47	sas	sas	NOUN
issue-797	104	48	respectively	respectively	ADV
issue-797	104	49	,	,	PUNCT
issue-797	104	50	headed	head	VERB
issue-797	104	51	by	by	ADP
issue-797	104	52	other	other	ADJ
issue-797	104	53	bodies	body	NOUN
issue-797	104	54	of	of	ADP
issue-797	104	55	state	state	NOUN
issue-797	104	56	control	control	NOUN
issue-797	104	57	in	in	ADP
issue-797	104	58	the	the	DET
issue-797	104	59	system	system	NOUN
issue-797	104	60	of	of	ADP
issue-797	104	61	executive	executive	ADJ
issue-797	104	62	power	power	NOUN
issue-797	104	63	)	)	PUNCT
issue-797	104	64	.	.	PUNCT
issue-797	105	1	the	the	DET
issue-797	105	2	next	next	ADJ
issue-797	105	3	step	step	NOUN
issue-797	105	4	is	be	AUX
issue-797	105	5	to	to	PART
issue-797	105	6	centralize	centralize	VERB
issue-797	105	7	a	a	DET
issue-797	105	8	complex	complex	ADJ
issue-797	105	9	system	system	NOUN
issue-797	105	10	to	to	PART
issue-797	105	11	coordinate	coordinate	VERB
issue-797	105	12	subsystem	subsystem	NOUN
issue-797	105	13	activities	activity	NOUN
issue-797	105	14	,	,	PUNCT
issue-797	105	15	eliminate	eliminate	VERB
issue-797	105	16	duplication	duplication	NOUN
issue-797	105	17	of	of	ADP
issue-797	105	18	control	control	NOUN
issue-797	105	19	measures	measure	NOUN
issue-797	105	20	,	,	PUNCT
issue-797	105	21	and	and	CCONJ
issue-797	105	22	optimize	optimize	VERB
issue-797	105	23	expenditures	expenditure	NOUN
issue-797	105	24	for	for	ADP
issue-797	105	25	their	their	PRON
issue-797	105	26	conducting	conducting	NOUN
issue-797	105	27	.	.	PUNCT
issue-797	106	1	we	we	PRON
issue-797	106	2	believe	believe	VERB
issue-797	106	3	that	that	SCONJ
issue-797	106	4	the	the	DET
issue-797	106	5	most	most	ADV
issue-797	106	6	appropriate	appropriate	ADJ
issue-797	106	7	proposal	proposal	NOUN
issue-797	106	8	is	be	AUX
issue-797	106	9	to	to	PART
issue-797	106	10	create	create	VERB
issue-797	106	11	a	a	DET
issue-797	106	12	unified	unified	ADJ
issue-797	106	13	collegial	collegial	ADJ
issue-797	106	14	body	body	NOUN
issue-797	106	15	(	(	PUNCT
issue-797	106	16	for	for	ADP
issue-797	106	17	example	example	NOUN
issue-797	106	18	,	,	PUNCT
issue-797	106	19	the	the	DET
issue-797	106	20	state	state	PROPN
issue-797	106	21	control	control	PROPN
issue-797	106	22	bureau	bureau	PROPN
issue-797	106	23	)	)	PUNCT
issue-797	106	24	,	,	PUNCT
issue-797	106	25	which	which	PRON
issue-797	106	26	would	would	AUX
issue-797	106	27	include	include	VERB
issue-797	106	28	representatives	representative	NOUN
issue-797	106	29	of	of	ADP
issue-797	106	30	the	the	DET
issue-797	106	31	existing	exist	VERB
issue-797	106	32	sfc	sfc	NOUN
issue-797	106	33	bodies	body	NOUN
issue-797	106	34	.	.	PUNCT
issue-797	107	1	according	accord	VERB
issue-797	107	2	to	to	ADP
issue-797	107	3	functional	functional	ADJ
issue-797	107	4	tasks	task	NOUN
issue-797	107	5	,	,	PUNCT
issue-797	107	6	this	this	DET
issue-797	107	7	bureau	bureau	NOUN
issue-797	107	8	should	should	AUX
issue-797	107	9	be	be	AUX
issue-797	107	10	the	the	DET
issue-797	107	11	body	body	NOUN
issue-797	107	12	of	of	ADP
issue-797	107	13	strategic	strategic	ADJ
issue-797	107	14	management	management	NOUN
issue-797	107	15	,	,	PUNCT
issue-797	107	16	overall	overall	ADJ
issue-797	107	17	planning	planning	NOUN
issue-797	107	18	and	and	CCONJ
issue-797	107	19	ongoing	ongoing	ADJ
issue-797	107	20	coordination	coordination	NOUN
issue-797	107	21	of	of	ADP
issue-797	107	22	sfс	sfс	NOUN
issue-797	107	23	in	in	ADP
issue-797	107	24	ukraine	ukraine	NOUN
issue-797	107	25	.	.	PUNCT
issue-797	108	1	the	the	DET
issue-797	108	2	main	main	ADJ
issue-797	108	3	activities	activity	NOUN
issue-797	108	4	of	of	ADP
issue-797	108	5	this	this	DET
issue-797	108	6	body	body	NOUN
issue-797	108	7	should	should	AUX
issue-797	108	8	be	be	AUX
issue-797	108	9	:	:	PUNCT
issue-797	108	10	–	–	PUNCT
issue-797	108	11	approval	approval	NOUN
issue-797	108	12	of	of	ADP
issue-797	108	13	a	a	DET
issue-797	108	14	unified	unified	ADJ
issue-797	108	15	annual	annual	ADJ
issue-797	108	16	plan	plan	NOUN
issue-797	108	17	of	of	ADP
issue-797	108	18	control	control	NOUN
issue-797	108	19	measures	measure	NOUN
issue-797	108	20	,	,	PUNCT
issue-797	108	21	which	which	PRON
issue-797	108	22	should	should	AUX
issue-797	108	23	be	be	AUX
issue-797	108	24	based	base	VERB
issue-797	108	25	on	on	ADP
issue-797	108	26	the	the	DET
issue-797	108	27	annual	annual	ADJ
issue-797	108	28	plans	plan	NOUN
issue-797	108	29	of	of	ADP
issue-797	108	30	the	the	DET
issue-797	108	31	ac	ac	PROPN
issue-797	108	32	and	and	CCONJ
issue-797	108	33	sas	sas	PROPN
issue-797	108	34	,	,	PUNCT
issue-797	108	35	as	as	ADV
issue-797	108	36	well	well	ADV
issue-797	108	37	as	as	ADP
issue-797	108	38	prospective	prospective	ADJ
issue-797	108	39	plans	plan	NOUN
issue-797	108	40	of	of	ADP
issue-797	108	41	control	control	NOUN
issue-797	108	42	activities	activity	NOUN
issue-797	108	43	.	.	PUNCT
issue-797	109	1	within	within	ADP
issue-797	109	2	the	the	DET
issue-797	109	3	framework	framework	NOUN
issue-797	109	4	of	of	ADP
issue-797	109	5	the	the	DET
issue-797	109	6	stated	state	VERB
issue-797	109	7	proposal	proposal	NOUN
issue-797	109	8	,	,	PUNCT
issue-797	109	9	the	the	DET
issue-797	109	10	sasu	sasu	NOUN
issue-797	109	11	as	as	ADP
issue-797	109	12	the	the	DET
issue-797	109	13	main	main	ADJ
issue-797	109	14	body	body	NOUN
issue-797	109	15	of	of	ADP
issue-797	109	16	state	state	NOUN
issue-797	109	17	control	control	NOUN
issue-797	109	18	of	of	ADP
issue-797	109	19	the	the	DET
issue-797	109	20	executive	executive	ADJ
issue-797	109	21	power	power	NOUN
issue-797	109	22	,	,	PUNCT
issue-797	109	23	should	should	AUX
issue-797	109	24	develop	develop	VERB
issue-797	109	25	a	a	DET
issue-797	109	26	general	general	ADJ
issue-797	109	27	plan	plan	NOUN
issue-797	109	28	taking	take	VERB
issue-797	109	29	into	into	ADP
issue-797	109	30	account	account	NOUN
issue-797	109	31	the	the	DET
issue-797	109	32	plans	plan	NOUN
issue-797	109	33	of	of	ADP
issue-797	109	34	control	control	NOUN
issue-797	109	35	measures	measure	NOUN
issue-797	109	36	of	of	ADP
issue-797	109	37	the	the	DET
issue-797	109	38	state	state	NOUN
issue-797	109	39	fiscal	fiscal	ADJ
issue-797	109	40	service	service	NOUN
issue-797	109	41	of	of	ADP
issue-797	109	42	ukraine	ukraine	NOUN
issue-797	109	43	,	,	PUNCT
issue-797	109	44	as	as	ADV
issue-797	109	45	well	well	ADV
issue-797	109	46	as	as	ADP
issue-797	109	47	the	the	DET
issue-797	109	48	plans	plan	NOUN
issue-797	109	49	of	of	ADP
issue-797	109	50	control	control	NOUN
issue-797	109	51	measures	measure	NOUN
issue-797	109	52	of	of	ADP
issue-797	109	53	other	other	ADJ
issue-797	109	54	state	state	NOUN
issue-797	109	55	control	control	NOUN
issue-797	109	56	bodies	body	NOUN
issue-797	109	57	of	of	ADP
issue-797	109	58	the	the	DET
issue-797	109	59	executive	executive	ADJ
issue-797	109	60	power	power	NOUN
issue-797	109	61	;	;	PUNCT
issue-797	109	62	–	–	PUNCT
issue-797	109	63	improvement	improvement	NOUN
issue-797	109	64	and	and	CCONJ
issue-797	109	65	development	development	NOUN
issue-797	109	66	of	of	ADP
issue-797	109	67	standards	standard	NOUN
issue-797	109	68	for	for	ADP
issue-797	109	69	control	control	NOUN
issue-797	109	70	measures	measure	NOUN
issue-797	109	71	,	,	PUNCT
issue-797	109	72	as	as	ADV
issue-797	109	73	well	well	ADV
issue-797	109	74	as	as	ADP
issue-797	109	75	methods	method	NOUN
issue-797	109	76	of	of	ADP
issue-797	109	77	assessing	assess	VERB
issue-797	109	78	their	their	PRON
issue-797	109	79	effectiveness	effectiveness	NOUN
issue-797	109	80	;	;	PUNCT
issue-797	109	81	–	–	PUNCT
issue-797	109	82	carrying	carry	VERB
issue-797	109	83	out	out	ADP
issue-797	109	84	of	of	ADP
issue-797	109	85	random	random	ADJ
issue-797	109	86	quality	quality	NOUN
issue-797	109	87	control	control	NOUN
issue-797	109	88	of	of	ADP
issue-797	109	89	the	the	DET
issue-797	109	90	implemented	implement	VERB
issue-797	109	91	control	control	NOUN
issue-797	109	92	measures	measure	NOUN
issue-797	109	93	.	.	PUNCT
issue-797	110	1	the	the	DET
issue-797	110	2	state	state	PROPN
issue-797	110	3	control	control	PROPN
issue-797	110	4	bureau	bureau	PROPN
issue-797	110	5	should	should	AUX
issue-797	110	6	be	be	AUX
issue-797	110	7	at	at	ADP
issue-797	110	8	the	the	DET
issue-797	110	9	forefront	forefront	NOUN
issue-797	110	10	in	in	ADP
issue-797	110	11	establishing	establish	VERB
issue-797	110	12	an	an	DET
issue-797	110	13	integrated	integrate	VERB
issue-797	110	14	system	system	NOUN
issue-797	110	15	of	of	ADP
issue-797	110	16	external	external	ADJ
issue-797	110	17	and	and	CCONJ
issue-797	110	18	internal	internal	ADJ
issue-797	110	19	state	state	NOUN
issue-797	110	20	control	control	NOUN
issue-797	110	21	,	,	PUNCT
issue-797	110	22	implementing	implement	VERB
issue-797	110	23	international	international	ADJ
issue-797	110	24	standards	standard	NOUN
issue-797	110	25	of	of	ADP
issue-797	110	26	state	state	NOUN
issue-797	110	27	control	control	NOUN
issue-797	110	28	,	,	PUNCT
issue-797	110	29	aligning	align	VERB
issue-797	110	30	them	they	PRON
issue-797	110	31	and	and	CCONJ
issue-797	110	32	harmonizing	harmonize	VERB
issue-797	110	33	with	with	ADP
issue-797	110	34	national	national	ADJ
issue-797	110	35	legislation	legislation	NOUN
issue-797	110	36	as	as	ADP
issue-797	110	37	one	one	NUM
issue-797	110	38	of	of	ADP
issue-797	110	39	the	the	DET
issue-797	110	40	significant	significant	ADJ
issue-797	110	41	factors	factor	NOUN
issue-797	110	42	that	that	PRON
issue-797	110	43	will	will	AUX
issue-797	110	44	significantly	significantly	ADV
issue-797	110	45	affect	affect	VERB
issue-797	110	46	the	the	DET
issue-797	110	47	quality	quality	NOUN
issue-797	110	48	of	of	ADP
issue-797	110	49	control	control	NOUN
issue-797	110	50	measures	measure	NOUN
issue-797	110	51	and	and	CCONJ
issue-797	110	52	significantly	significantly	ADV
issue-797	110	53	reduce	reduce	VERB
issue-797	110	54	the	the	DET
issue-797	110	55	level	level	NOUN
issue-797	110	56	of	of	ADP
issue-797	110	57	corruption	corruption	NOUN
issue-797	110	58	.	.	PUNCT
issue-797	111	1	4	4	X
issue-797	111	2	.	.	X
issue-797	111	3	conclusions	conclusion	NOUN
issue-797	111	4	and	and	CCONJ
issue-797	111	5	further	far	ADV
issue-797	111	6	researches	research	VERB
issue-797	111	7	the	the	DET
issue-797	111	8	conducted	conducted	ADJ
issue-797	111	9	research	research	NOUN
issue-797	111	10	according	accord	VERB
issue-797	111	11	to	to	ADP
issue-797	111	12	its	its	PRON
issue-797	111	13	purpose	purpose	NOUN
issue-797	111	14	gave	give	VERB
issue-797	111	15	the	the	DET
issue-797	111	16	grounds	ground	NOUN
issue-797	111	17	to	to	PART
issue-797	111	18	reach	reach	VERB
issue-797	111	19	the	the	DET
issue-797	111	20	following	follow	VERB
issue-797	111	21	conclusions	conclusion	NOUN
issue-797	111	22	:	:	PUNCT
issue-797	112	1	1	1	X
issue-797	112	2	.	.	X
issue-797	112	3	the	the	DET
issue-797	112	4	activity	activity	NOUN
issue-797	112	5	of	of	ADP
issue-797	112	6	the	the	DET
issue-797	112	7	state	state	NOUN
issue-797	112	8	financial	financial	ADJ
issue-797	112	9	control	control	NOUN
issue-797	112	10	bodies	body	NOUN
issue-797	112	11	of	of	ADP
issue-797	112	12	ukraine	ukraine	NOUN
issue-797	112	13	does	do	AUX
issue-797	112	14	not	not	PART
issue-797	112	15	meet	meet	VERB
issue-797	112	16	the	the	DET
issue-797	112	17	current	current	ADJ
issue-797	112	18	requirements	requirement	NOUN
issue-797	112	19	for	for	ADP
issue-797	112	20	guaranteeing	guarantee	VERB
issue-797	112	21	the	the	DET
issue-797	112	22	interests	interest	NOUN
issue-797	112	23	of	of	ADP
issue-797	112	24	the	the	DET
issue-797	112	25	state	state	NOUN
issue-797	112	26	and	and	CCONJ
issue-797	112	27	civil	civil	ADJ
issue-797	112	28	society	society	NOUN
issue-797	112	29	and	and	CCONJ
issue-797	112	30	is	be	AUX
issue-797	112	31	correlated	correlate	VERB
issue-797	112	32	with	with	ADP
issue-797	112	33	the	the	DET
issue-797	112	34	overall	overall	ADJ
issue-797	112	35	assessment	assessment	NOUN
issue-797	112	36	of	of	ADP
issue-797	112	37	the	the	DET
issue-797	112	38	activity	activity	NOUN
issue-797	112	39	of	of	ADP
issue-797	112	40	all	all	DET
issue-797	112	41	public	public	ADJ
issue-797	112	42	authorities	authority	NOUN
issue-797	112	43	.	.	PUNCT
issue-797	113	1	the	the	DET
issue-797	113	2	main	main	ADJ
issue-797	113	3	reasons	reason	NOUN
issue-797	113	4	for	for	ADP
issue-797	113	5	this	this	DET
issue-797	113	6	assessment	assessment	NOUN
issue-797	113	7	are	be	AUX
issue-797	113	8	as	as	SCONJ
issue-797	113	9	follows	follow	VERB
issue-797	113	10	:	:	PUNCT
issue-797	113	11	–	–	PUNCT
issue-797	113	12	reduction	reduction	NOUN
issue-797	113	13	of	of	ADP
issue-797	113	14	the	the	DET
issue-797	113	15	level	level	NOUN
issue-797	113	16	of	of	ADP
issue-797	113	17	interest	interest	NOUN
issue-797	113	18	of	of	ADP
issue-797	113	19	the	the	DET
issue-797	113	20	governing	govern	VERB
issue-797	113	21	bodies	body	NOUN
issue-797	113	22	of	of	ADP
issue-797	113	23	state	state	NOUN
issue-797	113	24	power	power	NOUN
issue-797	113	25	in	in	ADP
issue-797	113	26	carrying	carry	VERB
issue-797	113	27	out	out	ADP
issue-797	113	28	control	control	NOUN
issue-797	113	29	over	over	ADP
issue-797	113	30	the	the	DET
issue-797	113	31	distribution	distribution	NOUN
issue-797	113	32	and	and	CCONJ
issue-797	113	33	expenditure	expenditure	NOUN
issue-797	113	34	of	of	ADP
issue-797	113	35	financial	financial	ADJ
issue-797	113	36	resources	resource	NOUN
issue-797	113	37	,	,	PUNCT
issue-797	113	38	in	in	ADP
issue-797	113	39	addition	addition	NOUN
issue-797	113	40	to	to	ADP
issue-797	113	41	controlling	control	VERB
issue-797	113	42	the	the	DET
issue-797	113	43	completeness	completeness	NOUN
issue-797	113	44	and	and	CCONJ
issue-797	113	45	timeliness	timeliness	NOUN
issue-797	113	46	of	of	ADP
issue-797	113	47	formation	formation	NOUN
issue-797	113	48	of	of	ADP
issue-797	113	49	the	the	DET
issue-797	113	50	revenue	revenue	NOUN
issue-797	113	51	part	part	NOUN
issue-797	113	52	of	of	ADP
issue-797	113	53	the	the	DET
issue-797	113	54	state	state	NOUN
issue-797	113	55	and	and	CCONJ
issue-797	113	56	local	local	ADJ
issue-797	113	57	budgets	budget	NOUN
issue-797	113	58	;	;	PUNCT
issue-797	113	59	–	–	PUNCT
issue-797	113	60	low	low	ADJ
issue-797	113	61	level	level	NOUN
issue-797	113	62	of	of	ADP
issue-797	113	63	compensation	compensation	NOUN
issue-797	113	64	for	for	ADP
issue-797	113	65	the	the	DET
issue-797	113	66	damages	damage	NOUN
issue-797	113	67	caused	cause	VERB
issue-797	113	68	to	to	ADP
issue-797	113	69	the	the	DET
issue-797	113	70	state	state	NOUN
issue-797	113	71	;	;	PUNCT
issue-797	113	72	–	–	PUNCT
issue-797	113	73	insufficient	insufficient	ADJ
issue-797	113	74	preclusiveness	preclusiveness	NOUN
issue-797	113	75	of	of	ADP
issue-797	113	76	control	control	NOUN
issue-797	113	77	measures	measure	NOUN
issue-797	113	78	,	,	PUNCT
issue-797	113	79	which	which	PRON
issue-797	113	80	causes	cause	VERB
issue-797	113	81	the	the	DET
issue-797	113	82	volume	volume	NOUN
issue-797	113	83	and	and	CCONJ
issue-797	113	84	types	type	NOUN
issue-797	113	85	of	of	ADP
issue-797	113	86	financial	financial	ADJ
issue-797	113	87	violations	violation	NOUN
issue-797	113	88	to	to	PART
issue-797	113	89	increase	increase	VERB
issue-797	113	90	.	.	PUNCT
issue-797	114	1	2	2	X
issue-797	114	2	.	.	X
issue-797	114	3	state	state	NOUN
issue-797	114	4	control	control	NOUN
issue-797	114	5	must	must	AUX
issue-797	114	6	meet	meet	VERB
issue-797	114	7	a	a	DET
issue-797	114	8	number	number	NOUN
issue-797	114	9	of	of	ADP
issue-797	114	10	requirements	requirement	NOUN
issue-797	114	11	that	that	PRON
issue-797	114	12	are	be	AUX
issue-797	114	13	determined	determine	VERB
issue-797	114	14	by	by	ADP
issue-797	114	15	the	the	DET
issue-797	114	16	interests	interest	NOUN
issue-797	114	17	of	of	ADP
issue-797	114	18	the	the	DET
issue-797	114	19	state	state	NOUN
issue-797	114	20	.	.	PUNCT
issue-797	115	1	first	first	ADV
issue-797	115	2	of	of	ADP
issue-797	115	3	all	all	PRON
issue-797	115	4	,	,	PUNCT
issue-797	115	5	it	it	PRON
issue-797	115	6	is	be	AUX
issue-797	115	7	about	about	ADP
issue-797	115	8	ensuring	ensure	VERB
issue-797	115	9	the	the	DET
issue-797	115	10	effectiveness	effectiveness	NOUN
issue-797	115	11	of	of	ADP
issue-797	115	12	the	the	DET
issue-797	115	13	activities	activity	NOUN
issue-797	115	14	of	of	ADP
issue-797	115	15	the	the	DET
issue-797	115	16	bodies	body	NOUN
issue-797	115	17	that	that	PRON
issue-797	115	18	make	make	VERB
issue-797	115	19	up	up	ADP
issue-797	115	20	its	its	PRON
issue-797	115	21	power	power	NOUN
issue-797	115	22	apparatus	apparatus	NOUN
issue-797	115	23	,	,	PUNCT
issue-797	115	24	and	and	CCONJ
issue-797	115	25	of	of	ADP
issue-797	115	26	the	the	DET
issue-797	115	27	total	total	ADJ
issue-797	115	28	system	system	NOUN
issue-797	115	29	as	as	ADP
issue-797	115	30	a	a	DET
issue-797	115	31	whole	whole	NOUN
issue-797	115	32	.	.	PUNCT
issue-797	116	1	an	an	DET
issue-797	116	2	important	important	ADJ
issue-797	116	3	condition	condition	NOUN
issue-797	116	4	for	for	ADP
issue-797	116	5	ensuring	ensure	VERB
issue-797	116	6	the	the	DET
issue-797	116	7	effect	effect	NOUN
issue-797	116	8	of	of	ADP
issue-797	116	9	the	the	DET
issue-797	116	10	functioning	functioning	NOUN
issue-797	116	11	of	of	ADP
issue-797	116	12	state	state	NOUN
issue-797	116	13	control	control	NOUN
issue-797	116	14	bodies	body	NOUN
issue-797	116	15	is	be	AUX
issue-797	116	16	the	the	DET
issue-797	116	17	systematicity	systematicity	NOUN
issue-797	116	18	,	,	PUNCT
issue-797	116	19	optimality	optimality	NOUN
issue-797	116	20	and	and	CCONJ
issue-797	116	21	balance	balance	NOUN
issue-797	116	22	of	of	ADP
issue-797	116	23	their	their	PRON
issue-797	116	24	control	control	NOUN
issue-797	116	25	actions	action	NOUN
issue-797	116	26	.	.	PUNCT
issue-797	117	1	failure	failure	NOUN
issue-797	117	2	to	to	PART
issue-797	117	3	comply	comply	VERB
issue-797	117	4	with	with	ADP
issue-797	117	5	at	at	ADV
issue-797	117	6	least	least	ADJ
issue-797	117	7	one	one	NUM
issue-797	117	8	of	of	ADP
issue-797	117	9	these	these	DET
issue-797	117	10	conditions	condition	NOUN
issue-797	117	11	leads	lead	VERB
issue-797	117	12	to	to	ADP
issue-797	117	13	the	the	DET
issue-797	117	14	inefficient	inefficient	ADJ
issue-797	117	15	functioning	functioning	NOUN
issue-797	117	16	of	of	ADP
issue-797	117	17	the	the	DET
issue-797	117	18	entire	entire	ADJ
issue-797	117	19	system	system	NOUN
issue-797	117	20	of	of	ADP
issue-797	117	21	state	state	NOUN
issue-797	117	22	control	control	NOUN
issue-797	117	23	,	,	PUNCT
issue-797	117	24	as	as	ADV
issue-797	117	25	well	well	ADV
issue-797	117	26	as	as	ADP
issue-797	117	27	,	,	PUNCT
issue-797	117	28	in	in	ADP
issue-797	117	29	the	the	DET
issue-797	117	30	future	future	NOUN
issue-797	117	31	,	,	PUNCT
issue-797	117	32	the	the	DET
issue-797	117	33	public	public	ADJ
issue-797	117	34	administration	administration	NOUN
issue-797	117	35	system	system	NOUN
issue-797	117	36	.	.	PUNCT
issue-797	118	1	3	3	X
issue-797	118	2	.	.	X
issue-797	118	3	substantial	substantial	ADJ
issue-797	118	4	improvement	improvement	NOUN
issue-797	118	5	of	of	ADP
issue-797	118	6	the	the	DET
issue-797	118	7	activities	activity	NOUN
issue-797	118	8	of	of	ADP
issue-797	118	9	the	the	DET
issue-797	118	10	sfc	sfc	NOUN
issue-797	118	11	bodies	body	NOUN
issue-797	118	12	can	can	AUX
issue-797	118	13	be	be	AUX
issue-797	118	14	achieved	achieve	VERB
issue-797	118	15	through	through	ADP
issue-797	118	16	:	:	PUNCT
issue-797	118	17	–	–	PUNCT
issue-797	118	18	awareness	awareness	NOUN
issue-797	118	19	of	of	ADP
issue-797	118	20	the	the	DET
issue-797	118	21	importance	importance	NOUN
issue-797	118	22	of	of	ADP
issue-797	118	23	state	state	NOUN
issue-797	118	24	control	control	NOUN
issue-797	118	25	by	by	ADP
issue-797	118	26	the	the	DET
issue-797	118	27	parliament	parliament	NOUN
issue-797	118	28	and	and	CCONJ
issue-797	118	29	the	the	DET
issue-797	118	30	government	government	NOUN
issue-797	118	31	,	,	PUNCT
issue-797	118	32	as	as	ADP
issue-797	118	33	the	the	DET
issue-797	118	34	only	only	ADJ
issue-797	118	35	instrument	instrument	NOUN
issue-797	118	36	for	for	ADP
issue-797	118	37	providing	provide	VERB
issue-797	118	38	the	the	DET
issue-797	118	39	centers	center	NOUN
issue-797	118	40	of	of	ADP
issue-797	118	41	decision	decision	NOUN
issue-797	118	42	-	-	PUNCT
issue-797	118	43	making	making	NOUN
issue-797	118	44	of	of	ADP
issue-797	118	45	national	national	ADJ
issue-797	118	46	importance	importance	NOUN
issue-797	118	47	with	with	ADP
issue-797	118	48	information	information	NOUN
issue-797	118	49	on	on	ADP
issue-797	118	50	the	the	DET
issue-797	118	51	actual	actual	ADJ
issue-797	118	52	state	state	NOUN
issue-797	118	53	of	of	ADP
issue-797	118	54	affairs	affair	NOUN
issue-797	118	55	in	in	ADP
issue-797	118	56	the	the	DET
issue-797	118	57	national	national	ADJ
issue-797	118	58	economy	economy	NOUN
issue-797	118	59	;	;	PUNCT
issue-797	118	60	–	–	PUNCT
issue-797	118	61	implementation	implementation	NOUN
issue-797	118	62	of	of	ADP
issue-797	118	63	the	the	DET
issue-797	118	64	concept	concept	NOUN
issue-797	118	65	of	of	ADP
issue-797	118	66	preventive	preventive	ADJ
issue-797	118	67	control	control	NOUN
issue-797	118	68	,	,	PUNCT
issue-797	118	69	which	which	PRON
issue-797	118	70	will	will	AUX
issue-797	118	71	help	help	VERB
issue-797	118	72	to	to	PART
issue-797	118	73	optimize	optimize	VERB
issue-797	118	74	control	control	NOUN
issue-797	118	75	measures	measure	NOUN
issue-797	118	76	,	,	PUNCT
issue-797	118	77	to	to	PART
issue-797	118	78	save	save	VERB
issue-797	118	79	budgetary	budgetary	ADJ
issue-797	118	80	funds	fund	NOUN
issue-797	118	81	for	for	ADP
issue-797	118	82	their	their	PRON
issue-797	118	83	implementation	implementation	NOUN
issue-797	118	84	and	and	CCONJ
issue-797	118	85	maintenance	maintenance	NOUN
issue-797	118	86	of	of	ADP
issue-797	118	87	the	the	DET
issue-797	118	88	state	state	NOUN
issue-797	118	89	control	control	NOUN
issue-797	118	90	bodies	body	NOUN
issue-797	118	91	,	,	PUNCT
issue-797	118	92	to	to	PART
issue-797	118	93	create	create	VERB
issue-797	118	94	the	the	DET
issue-797	118	95	necessary	necessary	ADJ
issue-797	118	96	evidence	evidence	NOUN
issue-797	118	97	base	base	NOUN
issue-797	118	98	in	in	ADP
issue-797	118	99	order	order	NOUN
issue-797	118	100	to	to	PART
issue-797	118	101	further	further	VERB
issue-797	118	102	compensation	compensation	NOUN
issue-797	118	103	for	for	ADP
issue-797	118	104	the	the	DET
issue-797	118	105	damages	damage	NOUN
issue-797	118	106	caused	cause	VERB
issue-797	118	107	to	to	ADP
issue-797	118	108	the	the	DET
issue-797	118	109	state	state	NOUN
issue-797	118	110	,	,	PUNCT
issue-797	118	111	as	as	ADV
issue-797	118	112	well	well	ADV
issue-797	118	113	as	as	ADP
issue-797	118	114	to	to	PART
issue-797	118	115	reduce	reduce	VERB
issue-797	118	116	the	the	DET
issue-797	118	117	number	number	NOUN
issue-797	118	118	and	and	CCONJ
issue-797	118	119	volume	volume	NOUN
issue-797	118	120	of	of	ADP
issue-797	118	121	financial	financial	ADJ
issue-797	118	122	violations	violation	NOUN
issue-797	118	123	in	in	ADP
issue-797	118	124	the	the	DET
issue-797	118	125	future	future	NOUN
issue-797	118	126	;	;	PUNCT
issue-797	118	127	–	–	PUNCT
issue-797	118	128	centralization	centralization	NOUN
issue-797	118	129	of	of	ADP
issue-797	118	130	sfc	sfc	NOUN
issue-797	118	131	,	,	PUNCT
issue-797	118	132	which	which	PRON
issue-797	118	133	will	will	AUX
issue-797	118	134	consolidate	consolidate	VERB
issue-797	118	135	efforts	effort	NOUN
issue-797	118	136	to	to	PART
issue-797	118	137	control	control	VERB
issue-797	118	138	the	the	DET
issue-797	118	139	completeness	completeness	NOUN
issue-797	118	140	of	of	ADP
issue-797	118	141	the	the	DET
issue-797	118	142	formation	formation	NOUN
issue-797	118	143	,	,	PUNCT
issue-797	118	144	legality	legality	NOUN
issue-797	118	145	,	,	PUNCT
issue-797	118	146	expediency	expediency	NOUN
issue-797	118	147	and	and	CCONJ
issue-797	118	148	effectiveness	effectiveness	NOUN
issue-797	118	149	of	of	ADP
issue-797	118	150	the	the	DET
issue-797	118	151	distribution	distribution	NOUN
issue-797	118	152	,	,	PUNCT
issue-797	118	153	redistribution	redistribution	NOUN
issue-797	118	154	and	and	CCONJ
issue-797	118	155	use	use	NOUN
issue-797	118	156	of	of	ADP
issue-797	118	157	public	public	ADJ
issue-797	118	158	financial	financial	ADJ
issue-797	118	159	resources	resource	NOUN
issue-797	118	160	,	,	PUNCT
issue-797	118	161	eliminate	eliminate	VERB
issue-797	118	162	the	the	DET
issue-797	118	163	facts	fact	NOUN
issue-797	118	164	of	of	ADP
issue-797	118	165	duplication	duplication	NOUN
issue-797	118	166	of	of	ADP
issue-797	118	167	control	control	NOUN
issue-797	118	168	measures	measure	NOUN
issue-797	118	169	,	,	PUNCT
issue-797	118	170	create	create	VERB
issue-797	118	171	a	a	DET
issue-797	118	172	unified	unified	ADJ
issue-797	118	173	information	information	NOUN
issue-797	118	174	base	base	NOUN
issue-797	118	175	on	on	ADP
issue-797	118	176	control	control	NOUN
issue-797	118	177	measures	measure	NOUN
issue-797	118	178	and	and	CCONJ
issue-797	118	179	their	their	PRON
issue-797	118	180	results	result	NOUN
issue-797	118	181	,	,	PUNCT
issue-797	118	182	optimize	optimize	VERB
issue-797	118	183	the	the	DET
issue-797	118	184	cost	cost	NOUN
issue-797	118	185	of	of	ADP
issue-797	118	186	maintaining	maintain	VERB
issue-797	118	187	the	the	DET
issue-797	118	188	sfc	sfc	NOUN
issue-797	118	189	bodies	body	NOUN
issue-797	118	190	.	.	PUNCT
issue-797	119	1	the	the	DET
issue-797	119	2	implementation	implementation	NOUN
issue-797	119	3	of	of	ADP
issue-797	119	4	these	these	DET
issue-797	119	5	proposals	proposal	NOUN
issue-797	119	6	will	will	AUX
issue-797	119	7	improve	improve	VERB
issue-797	119	8	sfc	sfc	VERB
issue-797	119	9	and	and	CCONJ
issue-797	119	10	ensure	ensure	VERB
issue-797	119	11	a	a	DET
issue-797	119	12	sufficient	sufficient	ADJ
issue-797	119	13	level	level	NOUN
issue-797	119	14	of	of	ADP
issue-797	119	15	financial	financial	ADJ
issue-797	119	16	security	security	NOUN
issue-797	119	17	of	of	ADP
issue-797	119	18	the	the	DET
issue-797	119	19	country	country	NOUN
issue-797	119	20	.	.	PUNCT
issue-797	120	1	baltic	baltic	PROPN
issue-797	120	2	journal	journal	PROPN
issue-797	120	3	of	of	ADP
issue-797	120	4	economic	economic	ADJ
issue-797	120	5	studies	study	NOUN
issue-797	120	6	24	24	NUM
issue-797	120	7	vol	vol	NOUN
issue-797	120	8	.	.	PROPN
issue-797	121	1	6	6	NUM
issue-797	121	2	,	,	PUNCT
issue-797	121	3	no	no	INTJ
issue-797	121	4	.	.	NOUN
issue-797	121	5	2	2	NUM
issue-797	121	6	,	,	PUNCT
issue-797	121	7	2020	2020	NUM
issue-797	121	8	references	reference	NOUN
issue-797	121	9	:	:	PUNCT
issue-797	121	10	bowerman	bowerman	NOUN
issue-797	121	11	,	,	PUNCT
issue-797	121	12	m.	m.	NOUN
issue-797	121	13	,	,	PUNCT
issue-797	121	14	humphrey	humphrey	PROPN
issue-797	121	15	,	,	PUNCT
issue-797	121	16	c.	c.	PROPN
issue-797	121	17	,	,	PUNCT
issue-797	121	18	&	&	CCONJ
issue-797	121	19	owen	owen	PROPN
issue-797	121	20	,	,	PUNCT
issue-797	121	21	d.	d.	PROPN
issue-797	121	22	(	(	PUNCT
issue-797	121	23	2003	2003	NUM
issue-797	121	24	)	)	PUNCT
issue-797	121	25	.	.	PUNCT
issue-797	122	1	struggling	struggle	VERB
issue-797	122	2	for	for	ADP
issue-797	122	3	supremacy	supremacy	NOUN
issue-797	122	4	:	:	PUNCT
issue-797	122	5	the	the	DET
issue-797	122	6	case	case	NOUN
issue-797	122	7	of	of	ADP
issue-797	122	8	uk	uk	PROPN
issue-797	122	9	public	public	ADJ
issue-797	122	10	audit	audit	NOUN
issue-797	122	11	institutions	institution	NOUN
issue-797	122	12	.	.	PUNCT
issue-797	123	1	critical	critical	ADJ
issue-797	123	2	perspectives	perspective	NOUN
issue-797	123	3	on	on	ADP
issue-797	123	4	accounting	accounting	NOUN
issue-797	123	5	,	,	PUNCT
issue-797	123	6	vol	vol	NOUN
issue-797	123	7	.	.	PROPN
issue-797	123	8	14	14	NUM
issue-797	123	9	,	,	PUNCT
issue-797	123	10	no	no	DET
issue-797	123	11	1–2	1–2	NOUN
issue-797	123	12	,	,	PUNCT
issue-797	123	13	pp	pp	ADJ
issue-797	123	14	.	.	PUNCT
issue-797	124	1	1–22	1–22	PROPN
issue-797	124	2	.	.	PUNCT
issue-797	125	1	blume	blume	PROPN
issue-797	125	2	,	,	PUNCT
issue-797	125	3	l.	l.	PROPN
issue-797	125	4	,	,	PUNCT
issue-797	125	5	&	&	CCONJ
issue-797	125	6	voigt	voigt	PROPN
issue-797	125	7	,	,	PUNCT
issue-797	125	8	s.	s.	PROPN
issue-797	125	9	(	(	PUNCT
issue-797	125	10	2011	2011	NUM
issue-797	125	11	)	)	PUNCT
issue-797	125	12	.	.	PUNCT
issue-797	126	1	does	do	AUX
issue-797	126	2	organizational	organizational	ADJ
issue-797	126	3	design	design	NOUN
issue-797	126	4	of	of	ADP
issue-797	126	5	supreme	supreme	ADJ
issue-797	126	6	audit	audit	NOUN
issue-797	126	7	institutions	institution	NOUN
issue-797	126	8	matter	matter	VERB
issue-797	126	9	?	?	PUNCT
issue-797	127	1	a	a	DET
issue-797	127	2	cross	cross	ADJ
issue-797	127	3	-	-	ADJ
issue-797	127	4	country	country	ADJ
issue-797	127	5	assessment	assessment	NOUN
issue-797	127	6	.	.	PUNCT
issue-797	128	1	european	european	ADJ
issue-797	128	2	journal	journal	PROPN
issue-797	128	3	of	of	ADP
issue-797	128	4	political	political	ADJ
issue-797	128	5	economy	economy	NOUN
issue-797	128	6	,	,	PUNCT
issue-797	128	7	vol	vol	NOUN
issue-797	128	8	.	.	PROPN
issue-797	128	9	27	27	NUM
issue-797	128	10	,	,	PUNCT
issue-797	128	11	no	no	DET
issue-797	128	12	2	2	NUM
issue-797	128	13	,	,	PUNCT
issue-797	128	14	pp	pp	ADJ
issue-797	128	15	.	.	PUNCT
issue-797	129	1	215–229	215–229	NUM
issue-797	129	2	.	.	PUNCT
issue-797	129	3	basancov	basancov	PROPN
issue-797	129	4	,	,	PUNCT
issue-797	129	5	i.	i.	PROPN
issue-797	129	6	v.	v.	PROPN
issue-797	129	7	(	(	PUNCT
issue-797	129	8	2008	2008	NUM
issue-797	129	9	)	)	PUNCT
issue-797	129	10	.	.	PUNCT
issue-797	130	1	rozvytok	rozvytok	NOUN
issue-797	130	2	derzhavnogho	derzhavnogho	VERB
issue-797	130	3	finansovogho	finansovogho	PROPN
issue-797	130	4	kontrolju	kontrolju	PROPN
issue-797	130	5	v	v	ADP
issue-797	130	6	umovakh	umovakh	PROPN
issue-797	130	7	rynkovoji	rynkovoji	PROPN
issue-797	130	8	ekonomiky	ekonomiky	AUX
issue-797	130	9	ukrajiny	ukrajiny	VERB
issue-797	131	1	[	[	X
issue-797	131	2	development	development	NOUN
issue-797	131	3	of	of	ADP
issue-797	131	4	state	state	NOUN
issue-797	131	5	financial	financial	ADJ
issue-797	131	6	control	control	NOUN
issue-797	131	7	in	in	ADP
issue-797	131	8	the	the	DET
issue-797	131	9	conditions	condition	NOUN
issue-797	131	10	of	of	ADP
issue-797	131	11	market	market	NOUN
issue-797	131	12	economy	economy	NOUN
issue-797	131	13	of	of	ADP
issue-797	131	14	ukraine	ukraine	NOUN
issue-797	131	15	]	]	PUNCT
issue-797	131	16	.	.	PUNCT
issue-797	132	1	the	the	DET
issue-797	132	2	dissertation	dissertation	NOUN
issue-797	132	3	author	author	NOUN
issue-797	132	4	's	's	PART
issue-797	132	5	abstract	abstract	NOUN
issue-797	132	6	for	for	ADP
issue-797	132	7	the	the	DET
issue-797	132	8	degree	degree	NOUN
issue-797	132	9	of	of	ADP
issue-797	132	10	doctor	doctor	NOUN
issue-797	132	11	of	of	ADP
issue-797	132	12	economic	economic	ADJ
issue-797	132	13	sciences	science	NOUN
issue-797	132	14	.	.	PUNCT
issue-797	133	1	bardash	bardash	NOUN
issue-797	133	2	,	,	PUNCT
issue-797	133	3	s.	s.	PROPN
issue-797	133	4	v.	v.	PROPN
issue-797	133	5	(	(	PUNCT
issue-797	133	6	2010	2010	NUM
issue-797	133	7	)	)	PUNCT
issue-797	133	8	.	.	PUNCT
issue-797	134	1	ekonomichnyj	ekonomichnyj	PROPN
issue-797	134	2	kontrol	kontrol	PROPN
issue-797	134	3	'	'	PART
issue-797	134	4	v	v	NOUN
issue-797	134	5	ukraini	ukraini	NOUN
issue-797	134	6	:	:	PUNCT
issue-797	134	7	systemnyj	systemnyj	ADJ
issue-797	134	8	pidkhid	pidkhid	NOUN
issue-797	134	9	[	[	X
issue-797	134	10	economic	economic	ADJ
issue-797	134	11	control	control	NOUN
issue-797	134	12	in	in	ADP
issue-797	134	13	ukraine	ukraine	NOUN
issue-797	134	14	:	:	PUNCT
issue-797	134	15	system	system	NOUN
issue-797	134	16	approach	approach	NOUN
issue-797	134	17	]	]	PUNCT
issue-797	134	18	.	.	PUNCT
issue-797	135	1	kyiv	kyiv	ADJ
issue-797	135	2	:	:	PUNCT
issue-797	135	3	kyiv	kyiv	PROPN
issue-797	135	4	national	national	PROPN
issue-797	135	5	university	university	PROPN
issue-797	135	6	of	of	ADP
issue-797	135	7	trade	trade	NOUN
issue-797	135	8	and	and	CCONJ
issue-797	135	9	economics	economic	NOUN
issue-797	135	10	.	.	PUNCT
issue-797	136	1	bardash	bardash	NOUN
issue-797	136	2	,	,	PUNCT
issue-797	136	3	s.	s.	PROPN
issue-797	136	4	v.	v.	PROPN
issue-797	136	5	(	(	PUNCT
issue-797	136	6	2008	2008	NUM
issue-797	136	7	)	)	PUNCT
issue-797	136	8	.	.	PUNCT
issue-797	137	1	kontrol	kontrol	PROPN
issue-797	137	2	'	'	PART
issue-797	137	3	diial'nosti	diial'nosti	NOUN
issue-797	137	4	sub'iektiv	sub'iektiv	NOUN
issue-797	137	5	hospodariuvannia	hospodariuvannia	NOUN
issue-797	137	6	:	:	PUNCT
issue-797	137	7	hipotezy	hipotezy	NOUN
issue-797	137	8	ta	ta	PART
issue-797	137	9	versii	versii	VERB
issue-797	137	10	porushen	porushen	NOUN
issue-797	137	11	'	'	PART
issue-797	138	1	[	[	X
issue-797	138	2	control	control	NOUN
issue-797	138	3	of	of	ADP
issue-797	138	4	business	business	NOUN
issue-797	138	5	entities	entity	NOUN
issue-797	138	6	operations	operation	NOUN
issue-797	138	7	,	,	PUNCT
issue-797	138	8	hypotheses	hypothesis	NOUN
issue-797	138	9	and	and	CCONJ
issue-797	138	10	violations	violation	NOUN
issue-797	138	11	reasoning	reason	VERB
issue-797	138	12	]	]	PUNCT
issue-797	138	13	.	.	PUNCT
issue-797	139	1	kyiv	kyiv	ADJ
issue-797	139	2	:	:	PUNCT
issue-797	139	3	kyiv	kyiv	PROPN
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issue-797	139	5	university	university	PROPN
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issue-797	139	7	trade	trade	NOUN
issue-797	139	8	and	and	CCONJ
issue-797	139	9	economics	economic	NOUN
issue-797	139	10	.	.	PUNCT
issue-797	140	1	bardash	bardash	NOUN
issue-797	140	2	,	,	PUNCT
issue-797	140	3	s.	s.	PROPN
issue-797	140	4	v.	v.	PROPN
issue-797	140	5	(	(	PUNCT
issue-797	140	6	2009	2009	NUM
issue-797	140	7	)	)	PUNCT
issue-797	140	8	.	.	PUNCT
issue-797	141	1	on	on	ADP
issue-797	141	2	the	the	DET
issue-797	141	3	rationale	rationale	NOUN
issue-797	141	4	of	of	ADP
issue-797	141	5	centralization	centralization	NOUN
issue-797	141	6	of	of	ADP
issue-797	141	7	state	state	NOUN
issue-797	141	8	control	control	NOUN
issue-797	141	9	in	in	ADP
issue-797	141	10	ukraine	ukraine	NOUN
issue-797	141	11	.	.	PUNCT
issue-797	142	1	management	management	NOUN
issue-797	142	2	,	,	PUNCT
issue-797	142	3	vol	vol	NOUN
issue-797	142	4	.	.	PROPN
issue-797	142	5	12	12	NUM
issue-797	142	6	,	,	PUNCT
issue-797	142	7	pp	pp	ADJ
issue-797	142	8	.	.	PUNCT
issue-797	142	9	39–50	39–50	NUM
issue-797	142	10	.	.	PUNCT
issue-797	143	1	dmytrenko	dmytrenko	PROPN
issue-797	143	2	,	,	PUNCT
issue-797	143	3	h.	h.	PROPN
issue-797	143	4	v.	v.	PROPN
issue-797	143	5	(	(	PUNCT
issue-797	143	6	2011	2011	NUM
issue-797	143	7	)	)	PUNCT
issue-797	143	8	.	.	PUNCT
issue-797	144	1	orghanizacija	orghanizacija	INTJ
issue-797	144	2	i	i	PRON
issue-797	144	3	zdijsnennja	zdijsnennja	PROPN
issue-797	144	4	derzhavnogho	derzhavnogho	VERB
issue-797	144	5	kontrolju	kontrolju	PROPN
issue-797	144	6	v	v	ADP
issue-797	144	7	ukrajini	ukrajini	PROPN
issue-797	144	8	(	(	PUNCT
issue-797	144	9	finansovo	finansovo	PROPN
issue-797	144	10	-	-	PUNCT
issue-797	144	11	ekonomichni	ekonomichni	VERB
issue-797	144	12	aspekty	aspekty	PROPN
issue-797	144	13	)	)	PUNCT
issue-797	145	1	[	[	X
issue-797	145	2	the	the	DET
issue-797	145	3	organization	organization	NOUN
issue-797	145	4	and	and	CCONJ
issue-797	145	5	implementation	implementation	NOUN
issue-797	145	6	of	of	ADP
issue-797	145	7	state	state	NOUN
issue-797	145	8	control	control	NOUN
issue-797	145	9	in	in	ADP
issue-797	145	10	ukraine	ukraine	PROPN
issue-797	145	11	(	(	PUNCT
issue-797	145	12	financial	financial	ADJ
issue-797	145	13	and	and	CCONJ
issue-797	145	14	economic	economic	ADJ
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issue-797	145	16	]	]	PUNCT
issue-797	145	17	.	.	PUNCT
issue-797	146	1	the	the	DET
issue-797	146	2	dissertation	dissertation	NOUN
issue-797	146	3	author	author	NOUN
issue-797	146	4	's	's	PART
issue-797	146	5	abstract	abstract	NOUN
issue-797	146	6	for	for	ADP
issue-797	146	7	the	the	DET
issue-797	146	8	degree	degree	NOUN
issue-797	146	9	of	of	ADP
issue-797	146	10	doctor	doctor	NOUN
issue-797	146	11	of	of	ADP
issue-797	146	12	economic	economic	ADJ
issue-797	146	13	sciences	science	NOUN
issue-797	146	14	.	.	PUNCT
issue-797	147	1	derzhavna	derzhavna	PROPN
issue-797	147	2	kontroljno	kontroljno	PROPN
issue-797	147	3	revizijna	revizijna	VERB
issue-797	147	4	sluzhba	sluzhba	PROPN
issue-797	147	5	ukrajiny	ukrajiny	NOUN
issue-797	147	6	(	(	PUNCT
issue-797	147	7	2006	2006	NUM
issue-797	147	8	-	-	SYM
issue-797	147	9	2015	2015	NUM
issue-797	147	10	)	)	PUNCT
issue-797	147	11	.	.	PUNCT
issue-797	148	1	zvit	zvit	PROPN
issue-797	148	2	pro	pro	PROPN
issue-797	148	3	rezuljtaty	rezuljtaty	PROPN
issue-797	148	4	dijaljnosti	dijaljnosti	PROPN
issue-797	148	5	derzhfininspekciji	derzhfininspekciji	VERB
issue-797	148	6	za	za	PROPN
issue-797	148	7	2006	2006	NUM
issue-797	148	8	-	-	SYM
issue-797	148	9	2015	2015	NUM
issue-797	148	10	.	.	PUNCT
issue-797	149	1	kyiv	kyiv	ADJ
issue-797	149	2	:	:	PUNCT
issue-797	149	3	informatsiino	informatsiino	NOUN
issue-797	149	4	-	-	PUNCT
issue-797	149	5	analitychne	analitychne	PROPN
issue-797	149	6	ahentstvo	ahentstvo	PROPN
issue-797	149	7	.	.	PUNCT
issue-797	150	1	url	url	PROPN
issue-797	150	2	:	:	PUNCT
issue-797	150	3	http://www.dkrs.gov.ua/kru/uk/index	http://www.dkrs.gov.ua/kru/uk/index	PROPN
issue-797	150	4	(	(	PUNCT
issue-797	150	5	accessed	access	VERB
issue-797	150	6	december	december	PROPN
issue-797	150	7	10	10	NUM
issue-797	150	8	,	,	PUNCT
issue-797	150	9	2019	2019	NUM
issue-797	150	10	)	)	PUNCT
issue-797	150	11	.	.	PUNCT
issue-797	151	1	derzhavna	derzhavna	PROPN
issue-797	151	2	kontroljno	kontroljno	PROPN
issue-797	151	3	revizijna	revizijna	VERB
issue-797	151	4	sluzhba	sluzhba	ADJ
issue-797	151	5	ukrajiny	ukrajiny	PROPN
issue-797	151	6	(	(	PUNCT
issue-797	151	7	2016	2016	NUM
issue-797	151	8	)	)	PUNCT
issue-797	151	9	.	.	PUNCT
issue-797	152	1	zvit	zvit	PROPN
issue-797	152	2	pro	pro	PROPN
issue-797	152	3	rezuljtaty	rezuljtaty	PROPN
issue-797	152	4	dijaljnosti	dijaljnosti	PROPN
issue-797	152	5	derzhfininspekciji	derzhfininspekciji	VERB
issue-797	152	6	ta	ta	ADP
issue-797	152	7	jiji	jiji	PROPN
issue-797	152	8	terytorialjnykh	terytorialjnykh	VERB
issue-797	152	9	orghaniv	orghaniv	PROPN
issue-797	152	10	za	za	PROPN
issue-797	152	11	sichenj	sichenj	NOUN
issue-797	152	12	-	-	PUNCT
issue-797	152	13	ghrudenj	ghrudenj	NOUN
issue-797	152	14	2016	2016	NUM
issue-797	152	15	roku	roku	NOUN
issue-797	152	16	.	.	PUNCT
issue-797	153	1	kyiv	kyiv	ADJ
issue-797	153	2	:	:	PUNCT
issue-797	153	3	informatsiino	informatsiino	NOUN
issue-797	153	4	-	-	PUNCT
issue-797	153	5	analitychne	analitychne	PROPN
issue-797	153	6	ahentstvo	ahentstvo	PROPN
issue-797	153	7	.	.	PUNCT
issue-797	154	1	url	url	PROPN
issue-797	154	2	:	:	PUNCT
issue-797	154	3	http://www.dkrs.gov.ua/kru/uk/publish/article/128452	http://www.dkrs.gov.ua/kru/uk/publish/article/128452	NOUN
issue-797	154	4	(	(	PUNCT
issue-797	154	5	accessed	access	VERB
issue-797	154	6	december	december	PROPN
issue-797	154	7	10	10	NUM
issue-797	154	8	,	,	PUNCT
issue-797	154	9	2019	2019	NUM
issue-797	154	10	)	)	PUNCT
issue-797	154	11	.	.	PUNCT
issue-797	155	1	derzhavna	derzhavna	PROPN
issue-797	155	2	kontroljno	kontroljno	PROPN
issue-797	155	3	revizijna	revizijna	VERB
issue-797	155	4	sluzhba	sluzhba	ADJ
issue-797	155	5	ukrajiny	ukrajiny	NOUN
issue-797	155	6	(	(	PUNCT
issue-797	155	7	2017	2017	NUM
issue-797	155	8	)	)	PUNCT
issue-797	155	9	.	.	PUNCT
issue-797	156	1	zvit	zvit	PROPN
issue-797	156	2	pro	pro	PROPN
issue-797	156	3	rezuljtaty	rezuljtaty	PROPN
issue-797	156	4	dijaljnosti	dijaljnosti	PROPN
issue-797	156	5	derzhaudytsluzhby	derzhaudytsluzhby	VERB
issue-797	156	6	ta	ta	PROPN
issue-797	156	7	jiji	jiji	PROPN
issue-797	156	8	terytorialjnykh	terytorialjnykh	VERB
issue-797	156	9	orghaniv	orghaniv	PROPN
issue-797	156	10	za	za	PROPN
issue-797	156	11	sichenj	sichenj	NOUN
issue-797	156	12	-	-	PUNCT
issue-797	156	13	ghrudenj	ghrudenj	NOUN
issue-797	156	14	2017	2017	NUM
issue-797	156	15	roku	roku	NOUN
issue-797	156	16	.	.	PUNCT
issue-797	157	1	kyiv	kyiv	ADJ
issue-797	157	2	:	:	PUNCT
issue-797	157	3	informatsiino	informatsiino	NOUN
issue-797	157	4	-	-	PUNCT
issue-797	157	5	analitychne	analitychne	PROPN
issue-797	157	6	ahentstvo	ahentstvo	PROPN
issue-797	157	7	.	.	PUNCT
issue-797	158	1	url	url	PROPN
issue-797	158	2	:	:	PUNCT
issue-797	158	3	http://www.dkrs.gov.ua/kru/uk/publish/article/132220	http://www.dkrs.gov.ua/kru/uk/publish/article/132220	PROPN
issue-797	158	4	(	(	PUNCT
issue-797	158	5	accessed	access	VERB
issue-797	158	6	december	december	PROPN
issue-797	158	7	10	10	NUM
issue-797	158	8	,	,	PUNCT
issue-797	158	9	2019	2019	NUM
issue-797	158	10	)	)	PUNCT
issue-797	158	11	.	.	PUNCT
issue-797	159	1	derzhavna	derzhavna	PROPN
issue-797	159	2	kontroljno	kontroljno	PROPN
issue-797	159	3	revizijna	revizijna	VERB
issue-797	159	4	sluzhba	sluzhba	ADJ
issue-797	159	5	ukrajiny	ukrajiny	NOUN
issue-797	159	6	(	(	PUNCT
issue-797	159	7	2018	2018	NUM
issue-797	159	8	)	)	PUNCT
issue-797	159	9	.	.	PUNCT
issue-797	160	1	zvit	zvit	PROPN
issue-797	160	2	pro	pro	PROPN
issue-797	160	3	rezuljtaty	rezuljtaty	PROPN
issue-797	160	4	dijaljnosti	dijaljnosti	PROPN
issue-797	160	5	derzhaudytsluzhby	derzhaudytsluzhby	VERB
issue-797	160	6	ta	ta	PROPN
issue-797	160	7	jiji	jiji	PROPN
issue-797	160	8	terytorialjnykh	terytorialjnykh	VERB
issue-797	160	9	orghaniv	orghaniv	PROPN
issue-797	160	10	za	za	PROPN
issue-797	160	11	sichenj	sichenj	NOUN
issue-797	160	12	-	-	PUNCT
issue-797	160	13	ghrudenj	ghrudenj	NOUN
issue-797	160	14	2018	2018	NUM
issue-797	160	15	roku	roku	NOUN
issue-797	160	16	.	.	PUNCT
issue-797	161	1	kyiv	kyiv	ADJ
issue-797	161	2	:	:	PUNCT
issue-797	161	3	informatsiino	informatsiino	NOUN
issue-797	161	4	-	-	PUNCT
issue-797	161	5	analitychne	analitychne	PROPN
issue-797	161	6	ahentstvo	ahentstvo	PROPN
issue-797	161	7	.	.	PUNCT
issue-797	162	1	url	url	PROPN
issue-797	162	2	:	:	PUNCT
issue-797	162	3	http://www.dkrs.gov.ua/kru/uk/publish/article/139479;jsessionid=58f25ab8ef3ae5c4364d05d5b	http://www.dkrs.gov.ua/kru/uk/publish/article/139479;jsessionid=58f25ab8ef3ae5c4364d05d5b	NUM
issue-797	162	4	74aee29.app1	74aee29.app1	NOUN
issue-797	162	5	(	(	PUNCT
issue-797	162	6	accessed	access	VERB
issue-797	162	7	december	december	PROPN
issue-797	162	8	10	10	NUM
issue-797	162	9	,	,	PUNCT
issue-797	162	10	2019	2019	NUM
issue-797	162	11	)	)	PUNCT
issue-797	162	12	.	.	PUNCT
issue-797	163	1	hay	hay	PROPN
issue-797	163	2	,	,	PUNCT
issue-797	163	3	d.	d.	PROPN
issue-797	163	4	,	,	PUNCT
issue-797	163	5	&	&	CCONJ
issue-797	163	6	cordery	cordery	NOUN
issue-797	163	7	,	,	PUNCT
issue-797	163	8	c.	c.	PROPN
issue-797	163	9	(	(	PUNCT
issue-797	163	10	2018	2018	NUM
issue-797	163	11	)	)	PUNCT
issue-797	163	12	.	.	PUNCT
issue-797	164	1	the	the	DET
issue-797	164	2	value	value	NOUN
issue-797	164	3	of	of	ADP
issue-797	164	4	public	public	ADJ
issue-797	164	5	sector	sector	NOUN
issue-797	164	6	audit	audit	NOUN
issue-797	164	7	:	:	PUNCT
issue-797	164	8	literature	literature	NOUN
issue-797	164	9	and	and	CCONJ
issue-797	164	10	history	history	NOUN
issue-797	164	11	.	.	PUNCT
issue-797	165	1	journal	journal	NOUN
issue-797	165	2	of	of	ADP
issue-797	165	3	accounting	accounting	NOUN
issue-797	165	4	literature	literature	PROPN
issue-797	165	5	,	,	PUNCT
issue-797	165	6	vol	vol	NOUN
issue-797	165	7	.	.	PROPN
issue-797	165	8	40	40	NUM
issue-797	165	9	,	,	PUNCT
issue-797	165	10	pp	pp	ADJ
issue-797	165	11	.	.	PUNCT
issue-797	166	1	1–15	1–15	NUM
issue-797	166	2	.	.	PUNCT
issue-797	167	1	hetherington	hetherington	PROPN
issue-797	167	2	,	,	PUNCT
issue-797	167	3	j.	j.	PROPN
issue-797	167	4	marc	marc	PROPN
issue-797	167	5	(	(	PUNCT
issue-797	167	6	1998	1998	NUM
issue-797	167	7	)	)	PUNCT
issue-797	167	8	.	.	PUNCT
issue-797	168	1	the	the	DET
issue-797	168	2	political	political	ADJ
issue-797	168	3	relevance	relevance	NOUN
issue-797	168	4	of	of	ADP
issue-797	168	5	political	political	ADJ
issue-797	168	6	trust	trust	NOUN
issue-797	168	7	.	.	PUNCT
issue-797	169	1	the	the	DET
issue-797	169	2	american	american	ADJ
issue-797	169	3	political	political	ADJ
issue-797	169	4	science	science	PROPN
issue-797	169	5	review	review	NOUN
issue-797	169	6	,	,	PUNCT
issue-797	169	7	vol	vol	NOUN
issue-797	169	8	.	.	PUNCT
issue-797	170	1	92(4	92(4	NUM
issue-797	170	2	)	)	PUNCT
issue-797	170	3	,	,	PUNCT
issue-797	171	1	p.	p.	NOUN
issue-797	171	2	791–808	791–808	NUM
issue-797	171	3	.	.	PUNCT
issue-797	172	1	heald	heald	PROPN
issue-797	172	2	,	,	PUNCT
issue-797	172	3	d.	d.	PROPN
issue-797	172	4	(	(	PUNCT
issue-797	172	5	2018	2018	NUM
issue-797	172	6	)	)	PUNCT
issue-797	172	7	.	.	PUNCT
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issue-797	173	2	-	-	PUNCT
issue-797	173	3	generated	generate	VERB
issue-797	173	4	trust	trust	NOUN
issue-797	173	5	:	:	PUNCT
issue-797	173	6	the	the	DET
issue-797	173	7	problematic	problematic	ADJ
issue-797	173	8	theorization	theorization	NOUN
issue-797	173	9	of	of	ADP
issue-797	173	10	public	public	ADJ
issue-797	173	11	audit	audit	NOUN
issue-797	173	12	.	.	PUNCT
issue-797	174	1	financial	financial	ADJ
issue-797	174	2	accountability	accountability	NOUN
issue-797	174	3	&	&	CCONJ
issue-797	174	4	management	management	NOUN
issue-797	174	5	,	,	PUNCT
issue-797	174	6	vol	vol	NOUN
issue-797	174	7	.	.	PROPN
issue-797	174	8	34	34	NUM
issue-797	174	9	,	,	PUNCT
issue-797	174	10	p.	p.	NOUN
issue-797	174	11	317–335	317–335	NUM
issue-797	174	12	.	.	PUNCT
issue-797	175	1	ivanova	ivanova	PROPN
issue-797	175	2	,	,	PUNCT
issue-797	175	3	i.	i.	PROPN
issue-797	175	4	(	(	PUNCT
issue-797	175	5	2010	2010	NUM
issue-797	175	6	)	)	PUNCT
issue-797	175	7	.	.	PUNCT
issue-797	176	1	derzhavnyj	derzhavnyj	PROPN
issue-797	176	2	finansovyj	finansovyj	PROPN
issue-797	176	3	audyt	audyt	PROPN
issue-797	176	4	:	:	PUNCT
issue-797	176	5	paradyghmy	paradyghmy	VERB
issue-797	176	6	rozvytku	rozvytku	NOUN
issue-797	177	1	[	[	X
issue-797	177	2	the	the	DET
issue-797	177	3	state	state	NOUN
issue-797	177	4	financial	financial	ADJ
issue-797	177	5	audit	audit	NOUN
issue-797	177	6	:	:	PUNCT
issue-797	177	7	evolution	evolution	NOUN
issue-797	177	8	paradigms	paradigm	VERB
issue-797	177	9	:	:	PUNCT
issue-797	177	10	monograph	monograph	NOUN
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issue-797	177	12	.	.	PUNCT
issue-797	178	1	monograph	monograph	PROPN
issue-797	178	2	.	.	PUNCT
issue-797	179	1	kyiv	kyiv	ADJ
issue-797	179	2	:	:	PUNCT
issue-797	179	3	akademvydav	akademvydav	NOUN
issue-797	179	4	.	.	PUNCT
issue-797	180	1	jeppeson	jeppeson	PROPN
issue-797	180	2	,	,	PUNCT
issue-797	180	3	k.	k.	PROPN
issue-797	180	4	k.	k.	PROPN
issue-797	180	5	,	,	PUNCT
issue-797	180	6	carrington	carrington	PROPN
issue-797	180	7	,	,	PUNCT
issue-797	180	8	t.	t.	PROPN
issue-797	180	9	,	,	PUNCT
issue-797	180	10	catasús	catasús	PROPN
issue-797	180	11	,	,	PUNCT
issue-797	180	12	b.	b.	PROPN
issue-797	180	13	,	,	PUNCT
issue-797	180	14	johnsen	johnsen	PROPN
issue-797	180	15	,	,	PUNCT
issue-797	180	16	а	а	PROPN
issue-797	180	17	.	.	PROPN
issue-797	180	18	,	,	PUNCT
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issue-797	180	20	,	,	PUNCT
issue-797	180	21	k.	k.	PROPN
issue-797	180	22	,	,	PUNCT
issue-797	180	23	&	&	CCONJ
issue-797	180	24	vakkuri	vakkuri	PROPN
issue-797	180	25	,	,	PUNCT
issue-797	180	26	j.	j.	PROPN
issue-797	180	27	(	(	PUNCT
issue-797	180	28	2017	2017	NUM
issue-797	180	29	)	)	PUNCT
issue-797	180	30	.	.	PUNCT
issue-797	181	1	the	the	DET
issue-797	181	2	strategic	strategic	ADJ
issue-797	181	3	options	option	NOUN
issue-797	181	4	of	of	ADP
issue-797	181	5	supreme	supreme	ADJ
issue-797	181	6	audit	audit	NOUN
issue-797	181	7	institutions	institution	NOUN
issue-797	181	8	:	:	PUNCT
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issue-797	181	12	four	four	NUM
issue-797	181	13	nordic	nordic	ADJ
issue-797	181	14	countries	country	NOUN
issue-797	181	15	.	.	PUNCT
issue-797	182	1	financial	financial	ADJ
issue-797	182	2	accountability	accountability	NOUN
issue-797	182	3	&	&	CCONJ
issue-797	182	4	management	management	NOUN
issue-797	182	5	,	,	PUNCT
issue-797	182	6	vol	vol	NOUN
issue-797	182	7	.	.	PROPN
issue-797	182	8	33	33	NUM
issue-797	182	9	,	,	PUNCT
issue-797	182	10	no	no	DET
issue-797	182	11	2	2	NUM
issue-797	182	12	,	,	PUNCT
issue-797	182	13	pp	pp	ADJ
issue-797	182	14	.	.	PUNCT
issue-797	183	1	146–170	146–170	NUM
issue-797	183	2	.	.	PUNCT
issue-797	184	1	morin	morin	PROPN
issue-797	184	2	,	,	PUNCT
issue-797	184	3	d.	d.	PROPN
issue-797	184	4	,	,	PUNCT
issue-797	184	5	&	&	CCONJ
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issue-797	184	7	,	,	PUNCT
issue-797	184	8	m.	m.	NOUN
issue-797	184	9	(	(	PUNCT
issue-797	184	10	2016	2016	NUM
issue-797	184	11	)	)	PUNCT
issue-797	184	12	.	.	PUNCT
issue-797	185	1	we	we	PRON
issue-797	185	2	are	be	AUX
issue-797	185	3	much	much	ADV
issue-797	185	4	more	more	ADJ
issue-797	185	5	than	than	ADP
issue-797	185	6	watchdogs	watchdog	NOUN
issue-797	185	7	:	:	PUNCT
issue-797	185	8	the	the	DET
issue-797	185	9	dual	dual	ADJ
issue-797	185	10	identity	identity	NOUN
issue-797	185	11	of	of	ADP
issue-797	185	12	auditors	auditor	NOUN
issue-797	185	13	at	at	ADP
issue-797	185	14	the	the	DET
issue-797	185	15	uk	uk	PROPN
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issue-797	185	17	audit	audit	PROPN
issue-797	185	18	office	office	NOUN
issue-797	185	19	.	.	PUNCT
issue-797	186	1	journal	journal	PROPN
issue-797	186	2	of	of	ADP
issue-797	186	3	accounting	accounting	NOUN
issue-797	186	4	and	and	CCONJ
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issue-797	186	6	change	change	NOUN
issue-797	186	7	,	,	PUNCT
issue-797	186	8	vol	vol	NOUN
issue-797	186	9	.	.	PROPN
issue-797	186	10	12	12	NUM
issue-797	186	11	,	,	PUNCT
issue-797	186	12	no	no	DET
issue-797	186	13	4	4	NUM
issue-797	186	14	,	,	PUNCT
issue-797	186	15	pp	pp	ADJ
issue-797	186	16	.	.	PUNCT
issue-797	187	1	568–589	568–589	NUM
issue-797	187	2	.	.	PUNCT
issue-797	187	3	mnykh	mnykh	PROPN
issue-797	187	4	,	,	PUNCT
issue-797	187	5	je	je	PROPN
issue-797	187	6	.	.	PUNCT
issue-797	188	1	v.	v.	PROPN
issue-797	188	2	(	(	PUNCT
issue-797	188	3	2015	2015	NUM
issue-797	188	4	)	)	PUNCT
issue-797	188	5	.	.	PUNCT
issue-797	189	1	finansovyj	finansovyj	PROPN
issue-797	189	2	audyt	audyt	PROPN
issue-797	189	3	:	:	PUNCT
issue-797	189	4	informacijno	informacijno	NOUN
issue-797	189	5	-	-	PUNCT
issue-797	189	6	analitychne	analitychne	NOUN
issue-797	189	7	zabezpechennja	zabezpechennja	NOUN
issue-797	189	8	[	[	X
issue-797	189	9	financial	financial	ADJ
issue-797	189	10	audit	audit	NOUN
issue-797	189	11	:	:	PUNCT
issue-797	189	12	information	information	NOUN
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issue-797	189	15	support	support	NOUN
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issue-797	189	17	.	.	PUNCT
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issue-797	190	2	:	:	PUNCT
issue-797	190	3	kyiv	kyiv	PROPN
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issue-797	190	5	university	university	PROPN
issue-797	190	6	of	of	ADP
issue-797	190	7	trade	trade	NOUN
issue-797	190	8	and	and	CCONJ
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issue-797	190	10	.	.	PUNCT
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issue-797	191	2	palata	palata	PROPN
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issue-797	191	4	(	(	PUNCT
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issue-797	191	6	)	)	PUNCT
issue-797	191	7	.	.	PUNCT
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issue-797	193	7	.	.	PUNCT
issue-797	194	1	url	url	PROPN
issue-797	194	2	:	:	PUNCT
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issue-797	195	4	(	(	PUNCT
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issue-797	195	6	)	)	PUNCT
issue-797	195	7	.	.	PUNCT
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issue-797	196	2	rakhunkovoji	rakhunkovoji	PROPN
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issue-797	196	6	rik	rik	PROPN
issue-797	196	7	.	.	PUNCT
issue-797	197	1	kyiv	kyiv	ADJ
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issue-797	197	7	.	.	PUNCT
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issue-797	198	2	:	:	PUNCT
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issue-797	198	8	,	,	PUNCT
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issue-797	199	4	(	(	PUNCT
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issue-797	199	7	.	.	PUNCT
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issue-797	200	7	.	.	PUNCT
issue-797	201	1	kyiv	kyiv	ADJ
issue-797	201	2	:	:	PUNCT
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issue-797	201	7	.	.	PUNCT
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issue-797	202	2	:	:	PUNCT
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issue-797	202	7	1	1	NUM
issue-797	202	8	,	,	PUNCT
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issue-797	203	4	(	(	PUNCT
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issue-797	204	4	za	za	PROPN
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issue-797	204	7	.	.	PUNCT
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issue-797	205	2	:	:	PUNCT
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issue-797	205	7	.	.	PUNCT
issue-797	206	1	url	url	PROPN
issue-797	206	2	:	:	PUNCT
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issue-797	206	4	(	(	PUNCT
issue-797	206	5	accessed	access	VERB
issue-797	206	6	december	december	PROPN
issue-797	206	7	1	1	NUM
issue-797	206	8	,	,	PUNCT
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issue-797	207	2	,	,	PUNCT
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issue-797	207	4	.	.	PUNCT
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issue-797	207	6	(	(	PUNCT
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issue-797	210	2	.	.	PUNCT
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issue-797	211	2	:	:	PUNCT
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issue-797	212	6	,	,	PUNCT
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issue-797	214	1	[	[	X
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issue-797	215	5	.	.	PUNCT
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issue-797	216	5	.	.	PUNCT
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issue-797	217	2	.	.	PUNCT
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issue-797	219	1	[	[	X
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