id sid tid token lemma pos issue-88 1 1 baltic baltic PROPN issue-88 1 2 journal journal PROPN issue-88 1 3 of of ADP issue-88 1 4 economic economic ADJ issue-88 1 5 studies study NOUN issue-88 1 6 105 105 NUM issue-88 1 7 vol vol NOUN issue-88 1 8 . . PROPN issue-88 2 1 2 2 NUM issue-88 2 2 , , PUNCT issue-88 2 3 no no INTJ issue-88 2 4 . . NOUN issue-88 2 5 2 2 NUM issue-88 2 6 , , PUNCT issue-88 2 7 2016 2016 NUM issue-88 2 8 corresponding correspond VERB issue-88 2 9 author author NOUN issue-88 2 10 : : PUNCT issue-88 2 11 1 1 NUM issue-88 2 12 department department NOUN issue-88 2 13 of of ADP issue-88 2 14 finance finance NOUN issue-88 2 15 , , PUNCT issue-88 2 16 taras taras PROPN issue-88 2 17 shevchenko shevchenko PROPN issue-88 2 18 national national PROPN issue-88 2 19 university university PROPN issue-88 2 20 of of ADP issue-88 2 21 kyiv kyiv PROPN issue-88 2 22 , , PUNCT issue-88 2 23 ukraine ukraine NOUN issue-88 2 24 . . PUNCT issue-88 3 1 e e X issue-88 3 2 - - NOUN issue-88 3 3 mail mail NOUN issue-88 3 4 : : PUNCT issue-88 3 5 nsmedvedkova@mail.ru nsmedvedkova@mail.ru PROPN issue-88 3 6 directions direction NOUN issue-88 3 7 for for ADP issue-88 3 8 improvement improvement NOUN issue-88 3 9 of of ADP issue-88 3 10 state state NOUN issue-88 3 11 financial financial ADJ issue-88 3 12 control control NOUN issue-88 3 13 in in ADP issue-88 3 14 ukraine ukraine PROPN issue-88 3 15 nataliia nataliia PROPN issue-88 3 16 miedviedkova1 miedviedkova1 NOUN issue-88 4 1 taras taras PROPN issue-88 4 2 shevchenko shevchenko PROPN issue-88 4 3 national national PROPN issue-88 4 4 university university PROPN issue-88 4 5 of of ADP issue-88 4 6 kyiv kyiv PROPN issue-88 4 7 , , PUNCT issue-88 4 8 ukraine ukraine ADJ issue-88 4 9 abstract abstract NOUN issue-88 4 10 . . PUNCT issue-88 5 1 the the DET issue-88 5 2 purpose purpose NOUN issue-88 5 3 of of ADP issue-88 5 4 the the DET issue-88 5 5 paper paper NOUN issue-88 5 6 is be AUX issue-88 5 7 to to PART issue-88 5 8 offer offer VERB issue-88 5 9 the the DET issue-88 5 10 ways way NOUN issue-88 5 11 of of ADP issue-88 5 12 development development NOUN issue-88 5 13 of of ADP issue-88 5 14 the the DET issue-88 5 15 system system NOUN issue-88 5 16 of of ADP issue-88 5 17 state state NOUN issue-88 5 18 financial financial ADJ issue-88 5 19 control control NOUN issue-88 5 20 in in ADP issue-88 5 21 ukraine ukraine NOUN issue-88 5 22 . . PUNCT issue-88 6 1 the the DET issue-88 6 2 object object NOUN issue-88 6 3 of of ADP issue-88 6 4 this this DET issue-88 6 5 research research NOUN issue-88 6 6 is be AUX issue-88 6 7 the the DET issue-88 6 8 process process NOUN issue-88 6 9 of of ADP issue-88 6 10 state state NOUN issue-88 6 11 financial financial ADJ issue-88 6 12 control control NOUN issue-88 6 13 . . PUNCT issue-88 7 1 methodology methodology NOUN issue-88 7 2 . . PUNCT issue-88 8 1 the the DET issue-88 8 2 research research NOUN issue-88 8 3 methods method NOUN issue-88 8 4 are be AUX issue-88 8 5 systematic systematic ADJ issue-88 8 6 approach approach NOUN issue-88 8 7 , , PUNCT issue-88 8 8 groupings grouping NOUN issue-88 8 9 and and CCONJ issue-88 8 10 tabular tabular PROPN issue-88 8 11 method method NOUN issue-88 8 12 , , PUNCT issue-88 8 13 structural structural ADJ issue-88 8 14 - - PUNCT issue-88 8 15 functional functional ADJ issue-88 8 16 method method NOUN issue-88 8 17 . . PUNCT issue-88 9 1 in in ADP issue-88 9 2 order order NOUN issue-88 9 3 to to PART issue-88 9 4 determine determine VERB issue-88 9 5 the the DET issue-88 9 6 types type NOUN issue-88 9 7 and and CCONJ issue-88 9 8 elements element NOUN issue-88 9 9 of of ADP issue-88 9 10 financial financial ADJ issue-88 9 11 control control NOUN issue-88 9 12 it it PRON issue-88 9 13 was be AUX issue-88 9 14 used use VERB issue-88 9 15 systematic systematic ADJ issue-88 9 16 approach approach NOUN issue-88 9 17 . . PUNCT issue-88 10 1 to to PART issue-88 10 2 characterize characterize VERB issue-88 10 3 the the DET issue-88 10 4 distribution distribution NOUN issue-88 10 5 of of ADP issue-88 10 6 financial financial ADJ issue-88 10 7 control control NOUN issue-88 10 8 for for ADP issue-88 10 9 the the DET issue-88 10 10 lima lima PROPN issue-88 10 11 declaration declaration NOUN issue-88 10 12 ; ; PUNCT issue-88 10 13 types type NOUN issue-88 10 14 end end VERB issue-88 10 15 elements element NOUN issue-88 10 16 of of ADP issue-88 10 17 state state NOUN issue-88 10 18 financial financial ADJ issue-88 10 19 control control NOUN issue-88 10 20 ; ; PUNCT issue-88 10 21 types type NOUN issue-88 10 22 of of ADP issue-88 10 23 supreme supreme ADJ issue-88 10 24 bodies body NOUN issue-88 10 25 of of ADP issue-88 10 26 state state NOUN issue-88 10 27 financial financial ADJ issue-88 10 28 control control NOUN issue-88 10 29     SPACE issue-88 10 30 – – PUNCT issue-88 10 31 groupings grouping NOUN issue-88 10 32 and and CCONJ issue-88 10 33 tabular tabular PROPN issue-88 10 34 method method NOUN issue-88 10 35 . . PUNCT issue-88 11 1 for for ADP issue-88 11 2 disclosure disclosure NOUN issue-88 11 3 the the DET issue-88 11 4 mechanism mechanism NOUN issue-88 11 5 of of ADP issue-88 11 6 the the DET issue-88 11 7 public public ADJ issue-88 11 8 financial financial ADJ issue-88 11 9 control control NOUN issue-88 11 10 system system NOUN issue-88 11 11 the the DET issue-88 11 12 structural structural ADJ issue-88 11 13 - - PUNCT issue-88 11 14 functional functional ADJ issue-88 11 15 method method NOUN issue-88 11 16 is be AUX issue-88 11 17 used use VERB issue-88 11 18 . . PUNCT issue-88 12 1 results result NOUN issue-88 12 2 of of ADP issue-88 12 3 the the DET issue-88 12 4 survey survey NOUN issue-88 12 5 shows show VERB issue-88 12 6 , , PUNCT issue-88 12 7 first first ADV issue-88 12 8 of of ADP issue-88 12 9 all all PRON issue-88 12 10 , , PUNCT issue-88 12 11 that that SCONJ issue-88 12 12 recent recent ADJ issue-88 12 13 steps step NOUN issue-88 12 14 of of ADP issue-88 12 15 the the DET issue-88 12 16 government government NOUN issue-88 12 17 will will AUX issue-88 12 18 improve improve VERB issue-88 12 19 the the DET issue-88 12 20 mechanism mechanism NOUN issue-88 12 21 of of ADP issue-88 12 22 control control NOUN issue-88 12 23 for for ADP issue-88 12 24 the the DET issue-88 12 25 use use NOUN issue-88 12 26 of of ADP issue-88 12 27 public public ADJ issue-88 12 28 fund fund NOUN issue-88 12 29 . . PUNCT issue-88 13 1 on on ADP issue-88 13 2 the the DET issue-88 13 3 other other ADJ issue-88 13 4 hand hand NOUN issue-88 13 5 , , PUNCT issue-88 13 6 international international ADJ issue-88 13 7 experience experience NOUN issue-88 13 8 includes include VERB issue-88 13 9 the the DET issue-88 13 10 important important ADJ issue-88 13 11 features feature NOUN issue-88 13 12 of of ADP issue-88 13 13 the the DET issue-88 13 14 state state NOUN issue-88 13 15 financial financial ADJ issue-88 13 16 control control NOUN issue-88 13 17 , , PUNCT issue-88 13 18 which which PRON issue-88 13 19 could could AUX issue-88 13 20 be be AUX issue-88 13 21 implemented implement VERB issue-88 13 22 in in ADP issue-88 13 23 ukraine ukraine NOUN issue-88 13 24 . . PUNCT issue-88 14 1 furthermore furthermore ADV issue-88 14 2 , , PUNCT issue-88 14 3 in in ADP issue-88 14 4 ukraine ukraine ADJ issue-88 14 5 certain certain ADJ issue-88 14 6 steps step NOUN issue-88 14 7 in in ADP issue-88 14 8 standardization standardization NOUN issue-88 14 9 are be AUX issue-88 14 10 taken take VERB issue-88 14 11 to to PART issue-88 14 12 implement implement VERB issue-88 14 13 the the DET issue-88 14 14 international international ADJ issue-88 14 15 standards standard NOUN issue-88 14 16 of of ADP issue-88 14 17 control control NOUN issue-88 14 18 : : PUNCT issue-88 14 19 first first ADV issue-88 14 20 of of ADP issue-88 14 21 all all PRON issue-88 14 22 , , PUNCT issue-88 14 23 strategy strategy NOUN issue-88 14 24 modernization modernization NOUN issue-88 14 25 of of ADP issue-88 14 26 the the DET issue-88 14 27 accounting accounting NOUN issue-88 14 28 system system NOUN issue-88 14 29 in in ADP issue-88 14 30 the the DET issue-88 14 31 public public ADJ issue-88 14 32 sector sector NOUN issue-88 14 33 in in ADP issue-88 14 34 2007 2007 NUM issue-88 14 35 - - SYM issue-88 14 36 2015 2015 NUM issue-88 14 37 was be AUX issue-88 14 38 approved approve VERB issue-88 14 39 . . PUNCT issue-88 15 1 moreover moreover ADV issue-88 15 2 , , PUNCT issue-88 15 3 in in ADP issue-88 15 4 2013 2013 NUM issue-88 15 5 in in ADP issue-88 15 6 ukraine ukraine PROPN issue-88 15 7 the the DET issue-88 15 8 working work VERB issue-88 15 9 meeting meeting NOUN issue-88 15 10 with with ADP issue-88 15 11 the the DET issue-88 15 12 expert expert NOUN issue-88 15 13 on on ADP issue-88 15 14 the the DET issue-88 15 15 twinning twin VERB issue-88 15 16 fiche fiche NOUN issue-88 15 17 projects project NOUN issue-88 15 18 took take VERB issue-88 15 19 place place NOUN issue-88 15 20 , , PUNCT issue-88 15 21 where where SCONJ issue-88 15 22 the the DET issue-88 15 23 further further ADJ issue-88 15 24 direction direction NOUN issue-88 15 25 of of ADP issue-88 15 26 collaboration collaboration NOUN issue-88 15 27 aimed aim VERB issue-88 15 28 at at ADP issue-88 15 29 completion completion NOUN issue-88 15 30 of of ADP issue-88 15 31 development development NOUN issue-88 15 32 of of ADP issue-88 15 33 the the DET issue-88 15 34 project project NOUN issue-88 15 35 documentation documentation NOUN issue-88 15 36 was be AUX issue-88 15 37 presented present VERB issue-88 15 38 . . PUNCT issue-88 16 1 nevertheless nevertheless ADV issue-88 16 2 a a DET issue-88 16 3 lot lot NOUN issue-88 16 4 of of ADP issue-88 16 5 questions question NOUN issue-88 16 6 of of ADP issue-88 16 7 the the DET issue-88 16 8 state state NOUN issue-88 16 9 financial financial ADJ issue-88 16 10 control control NOUN issue-88 16 11 system system NOUN issue-88 16 12 standardization standardization NOUN issue-88 16 13 remain remain VERB issue-88 16 14 open open ADJ issue-88 16 15 . . PUNCT issue-88 17 1 unsystematized unsystematize VERB issue-88 17 2 standards standard NOUN issue-88 17 3 have have AUX issue-88 17 4 negatively negatively ADV issue-88 17 5 affects affect VERB issue-88 17 6 on on ADP issue-88 17 7 their their PRON issue-88 17 8 usage usage NOUN issue-88 17 9 , , PUNCT issue-88 17 10 results result NOUN issue-88 17 11 in in ADP issue-88 17 12 an an DET issue-88 17 13 ambiguous ambiguous ADJ issue-88 17 14 interpretation interpretation NOUN issue-88 17 15 of of ADP issue-88 17 16 separate separate ADJ issue-88 17 17 situations situation NOUN issue-88 17 18 which which PRON issue-88 17 19 arise arise VERB issue-88 17 20 during during ADP issue-88 17 21 control control NOUN issue-88 17 22 activity activity NOUN issue-88 17 23 . . PUNCT issue-88 18 1 practical practical ADJ issue-88 18 2 implications implication NOUN issue-88 18 3 . . PUNCT issue-88 19 1 the the DET issue-88 19 2 first first ADJ issue-88 19 3 thing thing NOUN issue-88 19 4 that that PRON issue-88 19 5 needs need VERB issue-88 19 6 to to PART issue-88 19 7 be be AUX issue-88 19 8 said say VERB issue-88 19 9 is be AUX issue-88 19 10 that that SCONJ issue-88 19 11 types type NOUN issue-88 19 12 of of ADP issue-88 19 13 state state NOUN issue-88 19 14 financial financial ADJ issue-88 19 15 control control NOUN issue-88 19 16 according accord VERB issue-88 19 17 to to ADP issue-88 19 18 the the DET issue-88 19 19 allocation allocation NOUN issue-88 19 20 of of ADP issue-88 19 21 authorities authority NOUN issue-88 19 22 between between ADP issue-88 19 23 the the DET issue-88 19 24 different different ADJ issue-88 19 25 bodies body NOUN issue-88 19 26 were be AUX issue-88 19 27 considered consider VERB issue-88 19 28 . . PUNCT issue-88 20 1 another another DET issue-88 20 2 important important ADJ issue-88 20 3 thing thing NOUN issue-88 20 4 is be AUX issue-88 20 5 that that SCONJ issue-88 20 6 directions direction NOUN issue-88 20 7 for for ADP issue-88 20 8 improvement improvement NOUN issue-88 20 9 of of ADP issue-88 20 10 state state NOUN issue-88 20 11 financial financial ADJ issue-88 20 12 control control NOUN issue-88 20 13 in in ADP issue-88 20 14 ukraine ukraine PROPN issue-88 20 15 were be AUX issue-88 20 16 suggested suggest VERB issue-88 20 17 . . PUNCT issue-88 21 1 in in ADP issue-88 21 2 addition addition NOUN issue-88 21 3 to to ADP issue-88 21 4 previous previous ADJ issue-88 21 5 practical practical ADJ issue-88 21 6 implications implication NOUN issue-88 21 7 , , PUNCT issue-88 21 8 the the DET issue-88 21 9 important important ADJ issue-88 21 10 role role NOUN issue-88 21 11 of of ADP issue-88 21 12 standardization standardization NOUN issue-88 21 13 in in ADP issue-88 21 14 improving improve VERB issue-88 21 15 of of ADP issue-88 21 16 state state NOUN issue-88 21 17 financial financial ADJ issue-88 21 18 control control NOUN issue-88 21 19 in in ADP issue-88 21 20 ukraine ukraine PROPN issue-88 21 21 was be AUX issue-88 21 22 highlighted highlight VERB issue-88 21 23 , , PUNCT issue-88 21 24 because because SCONJ issue-88 21 25 it it PRON issue-88 21 26 has have VERB issue-88 21 27 a a DET issue-88 21 28 lot lot NOUN issue-88 21 29 of of ADP issue-88 21 30 positive positive ADJ issue-88 21 31 effects effect NOUN issue-88 21 32 on on ADP issue-88 21 33 a a DET issue-88 21 34 state state NOUN issue-88 21 35 financial financial ADJ issue-88 21 36 control control NOUN issue-88 21 37 : : PUNCT issue-88 21 38 it it PRON issue-88 21 39 helps help VERB issue-88 21 40 to to PART issue-88 21 41 achieve achieve VERB issue-88 21 42 common common ADJ issue-88 21 43 aims aim NOUN issue-88 21 44 of of ADP issue-88 21 45 transparency transparency NOUN issue-88 21 46 and and CCONJ issue-88 21 47 reporting reporting NOUN issue-88 21 48 ; ; PUNCT issue-88 21 49 to to PART issue-88 21 50 plan plan VERB issue-88 21 51 and and CCONJ issue-88 21 52 conduct conduct VERB issue-88 21 53 audits audits NOUN issue-88 21 54 , , PUNCT issue-88 21 55 and and CCONJ issue-88 21 56 their their PRON issue-88 21 57 usage usage NOUN issue-88 21 58 provides provide VERB issue-88 21 59 for for ADP issue-88 21 60 the the DET issue-88 21 61 professionalism professionalism NOUN issue-88 21 62 and and CCONJ issue-88 21 63 high high ADJ issue-88 21 64 quality quality NOUN issue-88 21 65 of of ADP issue-88 21 66 control control NOUN issue-88 21 67 results result NOUN issue-88 21 68 . . PUNCT issue-88 22 1 value value NOUN issue-88 22 2 / / SYM issue-88 22 3 originality originality NOUN issue-88 22 4 . . PUNCT issue-88 23 1 longitudinal longitudinal ADJ issue-88 23 2 analyze analyze NOUN issue-88 23 3 of of ADP issue-88 23 4 foreign foreign ADJ issue-88 23 5 experience experience NOUN issue-88 23 6 helped help VERB issue-88 23 7 to to PART issue-88 23 8 provide provide VERB issue-88 23 9 directions direction NOUN issue-88 23 10 for for ADP issue-88 23 11 improvement improvement NOUN issue-88 23 12 of of ADP issue-88 23 13 state state NOUN issue-88 23 14 financial financial ADJ issue-88 23 15 control control NOUN issue-88 23 16 in in ADP issue-88 23 17 ukraine ukraine NOUN issue-88 23 18 . . PUNCT issue-88 24 1 the the DET issue-88 24 2 main main ADJ issue-88 24 3 areas area NOUN issue-88 24 4 which which PRON issue-88 24 5 should should AUX issue-88 24 6 be be AUX issue-88 24 7 focused focus VERB issue-88 24 8 on on ADP issue-88 24 9 are be AUX issue-88 24 10 : : PUNCT issue-88 24 11 providing provide VERB issue-88 24 12 by by ADP issue-88 24 13 accounting accounting NOUN issue-88 24 14 chamber chamber PROPN issue-88 24 15 of of ADP issue-88 24 16 ukraine ukraine PROPN issue-88 24 17 to to PART issue-88 24 18 represent represent VERB issue-88 24 19 the the DET issue-88 24 20 state state NOUN issue-88 24 21 in in ADP issue-88 24 22 legal legal ADJ issue-88 24 23 proceedings proceeding NOUN issue-88 24 24 ; ; PUNCT issue-88 24 25 introducing introduce VERB issue-88 24 26 a a DET issue-88 24 27 mechanism mechanism NOUN issue-88 24 28 to to PART issue-88 24 29 hold hold VERB issue-88 24 30 officials official NOUN issue-88 24 31 ’ ' PUNCT issue-88 24 32 responsible responsible ADJ issue-88 24 33 for for ADP issue-88 24 34 violations violation NOUN issue-88 24 35 of of ADP issue-88 24 36 financial financial ADJ issue-88 24 37 discipline discipline NOUN issue-88 24 38 . . PUNCT issue-88 25 1 besides besides SCONJ issue-88 25 2 it it PRON issue-88 25 3 , , PUNCT issue-88 25 4 standardization standardization NOUN issue-88 25 5 is be AUX issue-88 25 6 the the DET issue-88 25 7 way way NOUN issue-88 25 8 in in ADP issue-88 25 9 improving improve VERB issue-88 25 10 of of ADP issue-88 25 11 state state NOUN issue-88 25 12 financial financial ADJ issue-88 25 13 control control NOUN issue-88 25 14 , , PUNCT issue-88 25 15 because because SCONJ issue-88 25 16 nowadays nowadays ADV issue-88 25 17 a a DET issue-88 25 18 correct correct ADJ issue-88 25 19 interpretation interpretation NOUN issue-88 25 20 of of ADP issue-88 25 21 indicators indicator NOUN issue-88 25 22 such such ADJ issue-88 25 23 as as ADP issue-88 25 24 state state NOUN issue-88 25 25 debt debt NOUN issue-88 25 26 and and CCONJ issue-88 25 27 state state NOUN issue-88 25 28 deficit deficit NOUN issue-88 25 29 are be AUX issue-88 25 30 important important ADJ issue-88 25 31 in in ADP issue-88 25 32 terms term NOUN issue-88 25 33 of of ADP issue-88 25 34 assistance assistance NOUN issue-88 25 35 from from ADP issue-88 25 36 international international ADJ issue-88 25 37 organizations organization NOUN issue-88 25 38 . . PUNCT issue-88 26 1 key key ADJ issue-88 26 2 words word NOUN issue-88 26 3 : : PUNCT issue-88 26 4 control control NOUN issue-88 26 5 , , PUNCT issue-88 26 6 state state NOUN issue-88 26 7 financial financial ADJ issue-88 26 8 control control NOUN issue-88 26 9 , , PUNCT issue-88 26 10 preventive preventive ADJ issue-88 26 11 control control NOUN issue-88 26 12 , , PUNCT issue-88 26 13 supreme supreme ADJ issue-88 26 14 bodies body NOUN issue-88 26 15 of of ADP issue-88 26 16 state state NOUN issue-88 26 17 financial financial ADJ issue-88 26 18 control control NOUN issue-88 26 19 , , PUNCT issue-88 26 20 standardization standardization NOUN issue-88 26 21 jel jel NOUN issue-88 26 22 classification classification NOUN issue-88 26 23 : : PUNCT issue-88 26 24 g38 g38 NOUN issue-88 26 25 , , PUNCT issue-88 26 26 h83 h83 NUM issue-88 26 27 1 1 NUM issue-88 26 28 . . PUNCT issue-88 26 29 introduction introduction NOUN issue-88 26 30 an an DET issue-88 26 31 important important ADJ issue-88 26 32 part part NOUN issue-88 26 33 of of ADP issue-88 26 34 management management NOUN issue-88 26 35 system system NOUN issue-88 26 36 that that PRON issue-88 26 37 guarantees guarantee VERB issue-88 26 38 quality quality NOUN issue-88 26 39 and and CCONJ issue-88 26 40 ensure ensure VERB issue-88 26 41 an an DET issue-88 26 42 effective effective ADJ issue-88 26 43 implementation implementation NOUN issue-88 26 44 of of ADP issue-88 26 45 governmental governmental ADJ issue-88 26 46 activity activity NOUN issue-88 26 47 is be AUX issue-88 26 48 control control NOUN issue-88 26 49 . . PUNCT issue-88 27 1 control control NOUN issue-88 27 2 as as ADP issue-88 27 3 a a DET issue-88 27 4 type type NOUN issue-88 27 5 of of ADP issue-88 27 6 relationship relationship NOUN issue-88 27 7 is be AUX issue-88 27 8 the the DET issue-88 27 9 attitude attitude NOUN issue-88 27 10 of of ADP issue-88 27 11 the the DET issue-88 27 12 subject subject NOUN issue-88 27 13 to to ADP issue-88 27 14 their their PRON issue-88 27 15 own own ADJ issue-88 27 16 activities activity NOUN issue-88 27 17 or or CCONJ issue-88 27 18 the the DET issue-88 27 19 activities activity NOUN issue-88 27 20 of of ADP issue-88 27 21 other other ADJ issue-88 27 22 subjects subject NOUN issue-88 27 23 in in ADP issue-88 27 24 terms term NOUN issue-88 27 25 of of ADP issue-88 27 26 compliance compliance NOUN issue-88 27 27 with with ADP issue-88 27 28 certain certain ADJ issue-88 27 29 rules rule NOUN issue-88 27 30 . . PUNCT issue-88 28 1 control control NOUN issue-88 28 2 may may AUX issue-88 28 3 be be AUX issue-88 28 4 state state NOUN issue-88 28 5 and and CCONJ issue-88 28 6 public public ADJ issue-88 28 7 and and CCONJ issue-88 28 8 be be AUX issue-88 28 9 used use VERB issue-88 28 10 in in ADP issue-88 28 11 various various ADJ issue-88 28 12 structures structure NOUN issue-88 28 13 , , PUNCT issue-88 28 14 including include VERB issue-88 28 15 nongovernmental nongovernmental ADJ issue-88 28 16 ones one NOUN issue-88 28 17 . . PUNCT issue-88 29 1 state state NOUN issue-88 29 2 control control NOUN issue-88 29 3 is be AUX issue-88 29 4 one one NUM issue-88 29 5 of of ADP issue-88 29 6 the the DET issue-88 29 7 functions function NOUN issue-88 29 8 of of ADP issue-88 29 9 the the DET issue-88 29 10 government government NOUN issue-88 29 11 of of ADP issue-88 29 12 assessing assess VERB issue-88 29 13 the the DET issue-88 29 14 legality legality NOUN issue-88 29 15 of of ADP issue-88 29 16 the the DET issue-88 29 17 object object NOUN issue-88 29 18 of of ADP issue-88 29 19 control control NOUN issue-88 29 20 and and CCONJ issue-88 29 21 performed perform VERB issue-88 29 22 by by ADP issue-88 29 23 relevant relevant ADJ issue-88 29 24 state state NOUN issue-88 29 25 authorities authority NOUN issue-88 29 26 . . PUNCT issue-88 30 1 therefore therefore ADV issue-88 30 2 the the DET issue-88 30 3 most most ADV issue-88 30 4 relevant relevant ADJ issue-88 30 5 definition definition NOUN issue-88 30 6 of of ADP issue-88 30 7 control control NOUN issue-88 30 8 is be AUX issue-88 30 9 “ " PUNCT issue-88 30 10 a a DET issue-88 30 11 function function NOUN issue-88 30 12 of of ADP issue-88 30 13 the the DET issue-88 30 14 state state NOUN issue-88 30 15 and and CCONJ issue-88 30 16 society society NOUN issue-88 30 17 , , PUNCT issue-88 30 18 their their PRON issue-88 30 19 institutions institution NOUN issue-88 30 20 and and CCONJ issue-88 30 21 structures structure NOUN issue-88 30 22 to to ADP issue-88 30 23 the the DET issue-88 30 24 use use NOUN issue-88 30 25 of of ADP issue-88 30 26 different different ADJ issue-88 30 27 evaluation evaluation NOUN issue-88 30 28 and and CCONJ issue-88 30 29 supervision supervision NOUN issue-88 30 30 mechanisms mechanism NOUN issue-88 30 31 for for ADP issue-88 30 32 the the DET issue-88 30 33 activities activity NOUN issue-88 30 34 of of ADP issue-88 30 35 structures structure NOUN issue-88 30 36 , , PUNCT issue-88 30 37 institutions institution NOUN issue-88 30 38 and and CCONJ issue-88 30 39 organizations organization NOUN issue-88 30 40 , , PUNCT issue-88 30 41 and and CCONJ issue-88 30 42 compliance compliance NOUN issue-88 30 43 with with ADP issue-88 30 44 laws law NOUN issue-88 30 45 and and CCONJ issue-88 30 46 other other ADJ issue-88 30 47 rules rule NOUN issue-88 30 48 that that PRON issue-88 30 49 may may AUX issue-88 30 50 be be AUX issue-88 30 51 established establish VERB issue-88 30 52 by by ADP issue-88 30 53 the the DET issue-88 30 54 state state NOUN issue-88 30 55 ” " PUNCT issue-88 30 56 . . PUNCT issue-88 31 1 baltic baltic PROPN issue-88 31 2 journal journal PROPN issue-88 31 3 of of ADP issue-88 31 4 economic economic ADJ issue-88 31 5 studies study NOUN issue-88 31 6 106 106 NUM issue-88 31 7 vol vol NOUN issue-88 31 8 . . PROPN issue-88 32 1 2 2 NUM issue-88 32 2 , , PUNCT issue-88 32 3 no no INTJ issue-88 32 4 . . NOUN issue-88 32 5 2 2 NUM issue-88 32 6 , , PUNCT issue-88 32 7 2016 2016 NUM issue-88 32 8 there there PRON issue-88 32 9 are be VERB issue-88 32 10 different different ADJ issue-88 32 11 types type NOUN issue-88 32 12 of of ADP issue-88 32 13 state state NOUN issue-88 32 14 control control NOUN issue-88 32 15 : : PUNCT issue-88 32 16 presidential presidential ADJ issue-88 32 17 control control NOUN issue-88 32 18 , , PUNCT issue-88 32 19 parliamentary parliamentary ADJ issue-88 32 20 control control NOUN issue-88 32 21 , , PUNCT issue-88 32 22 control control NOUN issue-88 32 23 of of ADP issue-88 32 24 the the DET issue-88 32 25 executive executive ADJ issue-88 32 26 authorities authority NOUN issue-88 32 27 , , PUNCT issue-88 32 28 judicial judicial ADJ issue-88 32 29 control control NOUN issue-88 32 30 . . PUNCT issue-88 33 1 but but CCONJ issue-88 33 2 a a DET issue-88 33 3 special special ADJ issue-88 33 4 place place NOUN issue-88 33 5 in in ADP issue-88 33 6 the the DET issue-88 33 7 system system NOUN issue-88 33 8 of of ADP issue-88 33 9 the the DET issue-88 33 10 state state NOUN issue-88 33 11 control control NOUN issue-88 33 12 belongs belong VERB issue-88 33 13 to to ADP issue-88 33 14 the the DET issue-88 33 15 state state NOUN issue-88 33 16 financial financial ADJ issue-88 33 17 control control NOUN issue-88 33 18 . . PUNCT issue-88 34 1 state state NOUN issue-88 34 2 financial financial ADJ issue-88 34 3 control control NOUN issue-88 34 4 is be AUX issue-88 34 5 an an DET issue-88 34 6 instrument instrument NOUN issue-88 34 7 of of ADP issue-88 34 8 implementation implementation NOUN issue-88 34 9 of of ADP issue-88 34 10 financial financial ADJ issue-88 34 11 policies policy NOUN issue-88 34 12 , , PUNCT issue-88 34 13 ensures ensure VERB issue-88 34 14 the the DET issue-88 34 15 formation formation NOUN issue-88 34 16 and and CCONJ issue-88 34 17 effective effective ADJ issue-88 34 18 use use NOUN issue-88 34 19 of of ADP issue-88 34 20 financial financial ADJ issue-88 34 21 resources resource NOUN issue-88 34 22 of of ADP issue-88 34 23 the the DET issue-88 34 24 state state NOUN issue-88 34 25 for for ADP issue-88 34 26 achieving achieve VERB issue-88 34 27 its its PRON issue-88 34 28 objectives objective NOUN issue-88 34 29 in in ADP issue-88 34 30 the the DET issue-88 34 31 field field NOUN issue-88 34 32 of of ADP issue-88 34 33 finance finance NOUN issue-88 34 34 . . PUNCT issue-88 35 1 therefore therefore ADV issue-88 35 2 , , PUNCT issue-88 35 3 the the DET issue-88 35 4 purpose purpose NOUN issue-88 35 5 of of ADP issue-88 35 6 financial financial ADJ issue-88 35 7 control control NOUN issue-88 35 8 , , PUNCT issue-88 35 9 followed follow VERB issue-88 35 10 from from ADP issue-88 35 11 this this DET issue-88 35 12 definition definition NOUN issue-88 35 13 , , PUNCT issue-88 35 14 is be AUX issue-88 35 15 to to PART issue-88 35 16 identify identify VERB issue-88 35 17 deviations deviation NOUN issue-88 35 18 from from ADP issue-88 35 19 the the DET issue-88 35 20 adopted adopt VERB issue-88 35 21 laws law NOUN issue-88 35 22 , , PUNCT issue-88 35 23 standards standard NOUN issue-88 35 24 , , PUNCT issue-88 35 25 effectiveness effectiveness NOUN issue-88 35 26 , , PUNCT issue-88 35 27 resource resource NOUN issue-88 35 28 management management NOUN issue-88 35 29 . . PUNCT issue-88 36 1 there there PRON issue-88 36 2 are be VERB issue-88 36 3 3 3 NUM issue-88 36 4 main main ADJ issue-88 36 5 forms form NOUN issue-88 36 6 of of ADP issue-88 36 7 financial financial ADJ issue-88 36 8 control control NOUN issue-88 36 9 : : PUNCT issue-88 36 10 preventive preventive ADJ issue-88 36 11 control control NOUN issue-88 36 12 , , PUNCT issue-88 36 13 operational operational ADJ issue-88 36 14 control control NOUN issue-88 36 15 , , PUNCT issue-88 36 16 retrospective retrospective ADJ issue-88 36 17 control control NOUN issue-88 36 18 . . PUNCT issue-88 37 1 operational operational ADJ issue-88 37 2 control control NOUN issue-88 37 3 is be AUX issue-88 37 4 performed perform VERB issue-88 37 5 during during ADP issue-88 37 6 the the DET issue-88 37 7 financial financial ADJ issue-88 37 8 and and CCONJ issue-88 37 9 economic economic ADJ issue-88 37 10 operations operation NOUN issue-88 37 11 , , PUNCT issue-88 37 12 retrospective retrospective ADJ issue-88 37 13 control control NOUN issue-88 37 14 − − PROPN issue-88 37 15 respectively respectively ADV issue-88 37 16 after after ADP issue-88 37 17 the the DET issue-88 37 18 reporting reporting NOUN issue-88 37 19 period period NOUN issue-88 37 20 . . PUNCT issue-88 38 1 but but CCONJ issue-88 38 2 the the DET issue-88 38 3 most most ADV issue-88 38 4 important important ADJ issue-88 38 5 one one NOUN issue-88 38 6 is be AUX issue-88 38 7 preventive preventive ADJ issue-88 38 8 control control NOUN issue-88 38 9 which which PRON issue-88 38 10 is be AUX issue-88 38 11 performed perform VERB issue-88 38 12 until until ADP issue-88 38 13 financial financial ADJ issue-88 38 14 transactions transaction NOUN issue-88 38 15 . . PUNCT issue-88 39 1 the the DET issue-88 39 2 assessment assessment NOUN issue-88 39 3 of of ADP issue-88 39 4 validity validity NOUN issue-88 39 5 of of ADP issue-88 39 6 programs program NOUN issue-88 39 7 and and CCONJ issue-88 39 8 financial financial ADJ issue-88 39 9 forecasts forecast NOUN issue-88 39 10 , , PUNCT issue-88 39 11 financial financial ADJ issue-88 39 12 plans plan NOUN issue-88 39 13 based base VERB issue-88 39 14 on on ADP issue-88 39 15 the the DET issue-88 39 16 analysis analysis NOUN issue-88 39 17 of of ADP issue-88 39 18 macroeconomic macroeconomic ADJ issue-88 39 19 indicators indicator NOUN issue-88 39 20 of of ADP issue-88 39 21 the the DET issue-88 39 22 state state NOUN issue-88 39 23 economy economy NOUN issue-88 39 24 are be AUX issue-88 39 25 carried carry VERB issue-88 39 26 out out ADP issue-88 39 27 . . PUNCT issue-88 40 1 it it PRON issue-88 40 2 is be AUX issue-88 40 3 performed perform VERB issue-88 40 4 to to PART issue-88 40 5 prevent prevent VERB issue-88 40 6 the the DET issue-88 40 7 violation violation NOUN issue-88 40 8 of of ADP issue-88 40 9 laws law NOUN issue-88 40 10 , , PUNCT issue-88 40 11 rational rational ADJ issue-88 40 12 use use NOUN issue-88 40 13 of of ADP issue-88 40 14 financial financial ADJ issue-88 40 15 resources resource NOUN issue-88 40 16 . . PUNCT issue-88 41 1 unfortunately unfortunately ADV issue-88 41 2 , , PUNCT issue-88 41 3 the the DET issue-88 41 4 accounting accounting NOUN issue-88 41 5 chamber chamber NOUN issue-88 41 6 does do AUX issue-88 41 7 n’t not PART issue-88 41 8 perform perform VERB issue-88 41 9 a a DET issue-88 41 10 preventive preventive ADJ issue-88 41 11 function function NOUN issue-88 41 12 of of ADP issue-88 41 13 financial financial ADJ issue-88 41 14 control control NOUN issue-88 41 15 that that PRON issue-88 41 16 does do AUX issue-88 41 17 not not PART issue-88 41 18 contribute contribute VERB issue-88 41 19 to to ADP issue-88 41 20 the the DET issue-88 41 21 development development NOUN issue-88 41 22 control control NOUN issue-88 41 23 process process NOUN issue-88 41 24 in in ADP issue-88 41 25 ukraine ukraine NOUN issue-88 41 26 and and CCONJ issue-88 41 27 increase increase VERB issue-88 41 28 its its PRON issue-88 41 29 effectiveness effectiveness NOUN issue-88 41 30 . . PUNCT issue-88 42 1 according accord VERB issue-88 42 2 to to ADP issue-88 42 3 the the DET issue-88 42 4 budget budget NOUN issue-88 42 5 transparency transparency NOUN issue-88 42 6 rating rating NOUN issue-88 42 7 , , PUNCT issue-88 42 8 which which PRON issue-88 42 9 was be AUX issue-88 42 10 conducted conduct VERB issue-88 42 11 by by ADP issue-88 42 12 worldwide worldwide ADJ issue-88 42 13 network network NOUN issue-88 42 14 of of ADP issue-88 42 15 international international ADJ issue-88 42 16 budget budget NOUN issue-88 42 17 partnership partnership PROPN issue-88 42 18 , , PUNCT issue-88 42 19 ukraine ukraine PROPN issue-88 42 20 ranked rank VERB issue-88 42 21 56 56 NUM issue-88 42 22 out out ADP issue-88 42 23 of of ADP issue-88 42 24 102 102 NUM issue-88 42 25 countries country NOUN issue-88 42 26 . . PUNCT issue-88 43 1 compared compare VERB issue-88 43 2 with with ADP issue-88 43 3 previous previous ADJ issue-88 43 4 years year NOUN issue-88 43 5 , , PUNCT issue-88 43 6 ukraine ukraine PROPN issue-88 43 7 has have AUX issue-88 43 8 been be AUX issue-88 43 9 as as ADV issue-88 43 10 high high ADJ issue-88 43 11 as as ADP issue-88 43 12 46 46 NUM issue-88 43 13 out out ADP issue-88 43 14 of of ADP issue-88 43 15 100 100 NUM issue-88 43 16 . . PUNCT issue-88 44 1 it it PRON issue-88 44 2 determines determine VERB issue-88 44 3 the the DET issue-88 44 4 need need NOUN issue-88 44 5 for for ADP issue-88 44 6 improving improve VERB issue-88 44 7 the the DET issue-88 44 8 state state NOUN issue-88 44 9 control control NOUN issue-88 44 10 of of ADP issue-88 44 11 budgetary budgetary ADJ issue-88 44 12 funds fund NOUN issue-88 44 13 . . PUNCT issue-88 45 1 over over ADP issue-88 45 2 the the DET issue-88 45 3 last last ADJ issue-88 45 4 14 14 NUM issue-88 45 5 years year NOUN issue-88 45 6 the the DET issue-88 45 7 following follow VERB issue-88 45 8 acts act NOUN issue-88 45 9 have have AUX issue-88 45 10 been be AUX issue-88 45 11 adopted adopt VERB issue-88 45 12 , , PUNCT issue-88 45 13 such such ADJ issue-88 45 14 as as ADP issue-88 45 15 a a DET issue-88 45 16 concept concept NOUN issue-88 45 17 for for ADP issue-88 45 18 the the DET issue-88 45 19 development development NOUN issue-88 45 20 of of ADP issue-88 45 21 public public ADJ issue-88 45 22 internal internal ADJ issue-88 45 23 financial financial ADJ issue-88 45 24 control control NOUN issue-88 45 25 until until ADP issue-88 45 26 2017 2017 NUM issue-88 45 27 , , PUNCT issue-88 45 28 guidelines guideline NOUN issue-88 45 29 for for ADP issue-88 45 30 the the DET issue-88 45 31 organization organization NOUN issue-88 45 32 of of ADP issue-88 45 33 internal internal ADJ issue-88 45 34 control control NOUN issue-88 45 35 by by ADP issue-88 45 36 managers manager NOUN issue-88 45 37 of of ADP issue-88 45 38 government government NOUN issue-88 45 39 money money NOUN issue-88 45 40 in in ADP issue-88 45 41 its its PRON issue-88 45 42 institutions institution NOUN issue-88 45 43 and and CCONJ issue-88 45 44 in in ADP issue-88 45 45 subordinate subordinate ADJ issue-88 45 46 budget budget NOUN issue-88 45 47 institutions institution NOUN issue-88 45 48 , , PUNCT issue-88 45 49 internal internal ADJ issue-88 45 50 audit audit NOUN issue-88 45 51 code code NOUN issue-88 45 52 of of ADP issue-88 45 53 ethics ethic NOUN issue-88 45 54 , , PUNCT issue-88 45 55 etc etc X issue-88 45 56 ( ( PUNCT issue-88 45 57 tkachenko tkachenko NOUN issue-88 45 58 , , PUNCT issue-88 45 59 2015 2015 NUM issue-88 45 60 ) ) PUNCT issue-88 45 61 . . PUNCT issue-88 46 1 among among ADP issue-88 46 2 recent recent ADJ issue-88 46 3 steps step NOUN issue-88 46 4 of of ADP issue-88 46 5 the the DET issue-88 46 6 government government NOUN issue-88 46 7 are be AUX issue-88 46 8 the the DET issue-88 46 9 following following NOUN issue-88 46 10 . . PUNCT issue-88 47 1 first first ADJ issue-88 47 2 one one NUM issue-88 47 3 is be AUX issue-88 47 4 the the DET issue-88 47 5 positive positive ADJ issue-88 47 6 changes change NOUN issue-88 47 7 made make VERB issue-88 47 8 to to ADP issue-88 47 9 the the DET issue-88 47 10 law law NOUN issue-88 47 11 « « PUNCT issue-88 47 12 on on ADP issue-88 47 13 public public ADJ issue-88 47 14 procurement procurement NOUN issue-88 47 15 » » PUNCT issue-88 47 16 ( ( PUNCT issue-88 47 17 state state NOUN issue-88 47 18 financial financial ADJ issue-88 47 19 inspection inspection NOUN issue-88 47 20 of of ADP issue-88 47 21 ukraine ukraine NOUN issue-88 47 22 was be AUX issue-88 47 23 given give VERB issue-88 47 24 a a DET issue-88 47 25 transfer transfer NOUN issue-88 47 26 function function NOUN issue-88 47 27 of of ADP issue-88 47 28 monitoring monitor VERB issue-88 47 29 with with ADP issue-88 47 30 the the DET issue-88 47 31 ability ability NOUN issue-88 47 32 to to PART issue-88 47 33 restrict restrict VERB issue-88 47 34 of of ADP issue-88 47 35 state state NOUN issue-88 47 36 treasury treasury PROPN issue-88 47 37 service service NOUN issue-88 47 38 of of ADP issue-88 47 39 ukraine ukraine PROPN issue-88 47 40 ’s ’s PART issue-88 47 41 verification verification NOUN issue-88 47 42 powers power NOUN issue-88 47 43 . . PUNCT issue-88 48 1 in in ADP issue-88 48 2 addition addition NOUN issue-88 48 3 , , PUNCT issue-88 48 4 the the DET issue-88 48 5 ministry ministry PROPN issue-88 48 6 of of ADP issue-88 48 7 economic economic PROPN issue-88 48 8 development development NOUN issue-88 48 9 and and CCONJ issue-88 48 10 trade trade NOUN issue-88 48 11 of of ADP issue-88 48 12 ukraine ukraine PROPN issue-88 48 13 intends intend VERB issue-88 48 14 by by ADP issue-88 48 15 the the DET issue-88 48 16 end end NOUN issue-88 48 17 of of ADP issue-88 48 18 2016 2016 NUM issue-88 48 19 to to PART issue-88 48 20 transfer transfer VERB issue-88 48 21 all all DET issue-88 48 22 government government NOUN issue-88 48 23 procurement procurement NOUN issue-88 48 24 in in ADP issue-88 48 25 electronic electronic ADJ issue-88 48 26 format format NOUN issue-88 48 27 . . PUNCT issue-88 49 1 second second ADJ issue-88 49 2 , , PUNCT issue-88 49 3 eu eu PROPN issue-88 49 4 experts expert NOUN issue-88 49 5 in in ADP issue-88 49 6 ukraine ukraine PROPN issue-88 49 7 started start VERB issue-88 49 8 a a DET issue-88 49 9 monitoring monitoring NOUN issue-88 49 10 mission mission NOUN issue-88 49 11 to to PART issue-88 49 12 combat combat VERB issue-88 49 13 money money NOUN issue-88 49 14 laundering laundering NOUN issue-88 49 15 and and CCONJ issue-88 49 16 terrorist terrorist ADJ issue-88 49 17 financing financing NOUN issue-88 49 18 . . PUNCT issue-88 50 1 third third ADJ issue-88 50 2 , , PUNCT issue-88 50 3 the the DET issue-88 50 4 ministry ministry PROPN issue-88 50 5 of of ADP issue-88 50 6 finance finance PROPN issue-88 50 7 of of ADP issue-88 50 8 ukraine ukraine PROPN issue-88 50 9 presented present VERB issue-88 50 10 the the DET issue-88 50 11 official official ADJ issue-88 50 12 portal portal NOUN issue-88 50 13 which which PRON issue-88 50 14 places place VERB issue-88 50 15 the the DET issue-88 50 16 information information NOUN issue-88 50 17 on on ADP issue-88 50 18 transactions transaction NOUN issue-88 50 19 in in ADP issue-88 50 20 the the DET issue-88 50 21 treasury treasury NOUN issue-88 50 22 single single ADJ issue-88 50 23 account account NOUN issue-88 50 24 in in ADP issue-88 50 25 the the DET issue-88 50 26 public public ADJ issue-88 50 27 domain domain NOUN issue-88 50 28 . . PUNCT issue-88 51 1 from from ADP issue-88 51 2 01.01.2016 01.01.2016 PROPN issue-88 51 3 the the DET issue-88 51 4 transaction transaction NOUN issue-88 51 5 not not PART issue-88 51 6 only only ADV issue-88 51 7 of of ADP issue-88 51 8 the the DET issue-88 51 9 state state NOUN issue-88 51 10 treasury treasury NOUN issue-88 51 11 will will AUX issue-88 51 12 be be AUX issue-88 51 13 available available ADJ issue-88 51 14 , , PUNCT issue-88 51 15 but but CCONJ issue-88 51 16 also also ADV issue-88 51 17 all all DET issue-88 51 18 the the DET issue-88 51 19 data datum NOUN issue-88 51 20 of of ADP issue-88 51 21 the the DET issue-88 51 22 state state NOUN issue-88 51 23 budget budget NOUN issue-88 51 24 , , PUNCT issue-88 51 25 including include VERB issue-88 51 26 utilities utility NOUN issue-88 51 27 and and CCONJ issue-88 51 28 more more ADJ issue-88 51 29 . . PUNCT issue-88 52 1 the the DET issue-88 52 2 above above ADJ issue-88 52 3 measures measure NOUN issue-88 52 4 will will AUX issue-88 52 5 improve improve VERB issue-88 52 6 the the DET issue-88 52 7 mechanism mechanism NOUN issue-88 52 8 of of ADP issue-88 52 9 control control NOUN issue-88 52 10 for for ADP issue-88 52 11 the the DET issue-88 52 12 use use NOUN issue-88 52 13 of of ADP issue-88 52 14 public public ADJ issue-88 52 15 funds fund NOUN issue-88 52 16 ; ; PUNCT issue-88 52 17 create create VERB issue-88 52 18 its its PRON issue-88 52 19 integrity integrity NOUN issue-88 52 20 and and CCONJ issue-88 52 21 fairness fairness NOUN issue-88 52 22 . . PUNCT issue-88 53 1 it it PRON issue-88 53 2 will will AUX issue-88 53 3 make make VERB issue-88 53 4 more more ADJ issue-88 53 5 transparent transparent ADJ issue-88 53 6 use use NOUN issue-88 53 7 of of ADP issue-88 53 8 public public ADJ issue-88 53 9 funds fund NOUN issue-88 53 10 . . PUNCT issue-88 54 1 however however ADV issue-88 54 2 , , PUNCT issue-88 54 3 international international ADJ issue-88 54 4 experience experience NOUN issue-88 54 5 includes include VERB issue-88 54 6 the the DET issue-88 54 7 important important ADJ issue-88 54 8 features feature NOUN issue-88 54 9 of of ADP issue-88 54 10 the the DET issue-88 54 11 state state NOUN issue-88 54 12 financial financial ADJ issue-88 54 13 control control NOUN issue-88 54 14 , , PUNCT issue-88 54 15 which which PRON issue-88 54 16 could could AUX issue-88 54 17 be be AUX issue-88 54 18 implemented implement VERB issue-88 54 19 in in ADP issue-88 54 20 ukraine ukraine NOUN issue-88 54 21 . . PUNCT issue-88 55 1 2 2 X issue-88 55 2 . . NUM issue-88 55 3 types type NOUN issue-88 55 4 of of ADP issue-88 55 5 state state NOUN issue-88 55 6 financial financial ADJ issue-88 55 7 control control NOUN issue-88 55 8 discussions discussion NOUN issue-88 55 9 on on ADP issue-88 55 10 state state NOUN issue-88 55 11 financial financial ADJ issue-88 55 12 control control NOUN issue-88 55 13 in in ADP issue-88 55 14 ukraine ukraine PROPN issue-88 55 15 are be AUX issue-88 55 16 often often ADV issue-88 55 17 reduced reduce VERB issue-88 55 18 to to ADP issue-88 55 19 the the DET issue-88 55 20 allocation allocation NOUN issue-88 55 21 of of ADP issue-88 55 22 powers power NOUN issue-88 55 23 between between ADP issue-88 55 24 the the DET issue-88 55 25 different different ADJ issue-88 55 26 bodies body NOUN issue-88 55 27 : : PUNCT issue-88 55 28 state state NOUN issue-88 55 29 financial financial ADJ issue-88 55 30 inspection inspection NOUN issue-88 55 31 of of ADP issue-88 55 32 ukraine ukraine NOUN issue-88 55 33 , , PUNCT issue-88 55 34 accounting accounting NOUN issue-88 55 35 chamber chamber PROPN issue-88 55 36 of of ADP issue-88 55 37 ukraine ukraine PROPN issue-88 55 38 , , PUNCT issue-88 55 39 state state NOUN issue-88 55 40 fiscal fiscal ADJ issue-88 55 41 service service NOUN issue-88 55 42 , , PUNCT issue-88 55 43 ministry ministry PROPN issue-88 55 44 of of ADP issue-88 55 45 finance finance PROPN issue-88 55 46 of of ADP issue-88 55 47 ukraine ukraine NOUN issue-88 55 48 , , PUNCT issue-88 55 49 state state NOUN issue-88 55 50 treasury treasury PROPN issue-88 55 51 of of ADP issue-88 55 52 ukraine ukraine PROPN issue-88 55 53 , , PUNCT issue-88 55 54 control control NOUN issue-88 55 55 and and CCONJ issue-88 55 56 revision revision NOUN issue-88 55 57 units unit NOUN issue-88 55 58 of of ADP issue-88 55 59 ministries ministry NOUN issue-88 55 60 and and CCONJ issue-88 55 61 departments department NOUN issue-88 55 62 . . PUNCT issue-88 56 1 internal internal ADJ issue-88 56 2 financial financial ADJ issue-88 56 3 control control NOUN issue-88 56 4 ( ( PUNCT issue-88 56 5 control control NOUN issue-88 56 6 of of ADP issue-88 56 7 management management NOUN issue-88 56 8 ) ) PUNCT issue-88 56 9 is be AUX issue-88 56 10 performed perform VERB issue-88 56 11 by by ADP issue-88 56 12 a a DET issue-88 56 13 state state NOUN issue-88 56 14 financial financial ADJ issue-88 56 15 inspection inspection NOUN issue-88 56 16 and and CCONJ issue-88 56 17 inspection inspection NOUN issue-88 56 18 services service NOUN issue-88 56 19 of of ADP issue-88 56 20 central central ADJ issue-88 56 21 executive executive ADJ issue-88 56 22 bodies body NOUN issue-88 56 23 which which PRON issue-88 56 24 are be AUX issue-88 56 25 subordinated subordinate VERB issue-88 56 26 to to ADP issue-88 56 27 the the DET issue-88 56 28 government government NOUN issue-88 56 29 . . PUNCT issue-88 57 1 but but CCONJ issue-88 57 2 world world NOUN issue-88 57 3 practice practice NOUN issue-88 57 4 shows show NOUN issue-88 57 5 , , PUNCT issue-88 57 6 external external ADJ issue-88 57 7 financial financial ADJ issue-88 57 8 control control NOUN issue-88 57 9 considers consider VERB issue-88 57 10 bodies body NOUN issue-88 57 11 which which PRON issue-88 57 12 are be AUX issue-88 57 13 not not PART issue-88 57 14 subject subject ADJ issue-88 57 15 to to ADP issue-88 57 16 government government NOUN issue-88 57 17 and and CCONJ issue-88 57 18 accountable accountable ADJ issue-88 57 19 to to ADP issue-88 57 20 parliament parliament NOUN issue-88 57 21 and and CCONJ issue-88 57 22 the the DET issue-88 57 23 public public NOUN issue-88 57 24 ( ( PUNCT issue-88 57 25 they they PRON issue-88 57 26 are be AUX issue-88 57 27 called call VERB issue-88 57 28 supreme supreme ADJ issue-88 57 29 bodies body NOUN issue-88 57 30 of of ADP issue-88 57 31 state state NOUN issue-88 57 32 financial financial ADJ issue-88 57 33 control control NOUN issue-88 57 34 ) ) PUNCT issue-88 57 35 ( ( PUNCT issue-88 57 36 figure figure NOUN issue-88 57 37 1 1 NUM issue-88 57 38 ) ) PUNCT issue-88 57 39 . . PUNCT issue-88 58 1 government government NOUN issue-88 58 2 financial financial PROPN issue-88 58 3 control control PROPN issue-88 58 4 external external ADJ issue-88 58 5 internal internal ADJ issue-88 58 6 supreme supreme ADJ issue-88 58 7 body body NOUN issue-88 58 8 of of ADP issue-88 58 9 state state PROPN issue-88 58 10 financial financial PROPN issue-88 58 11 control control PROPN issue-88 58 12 control control PROPN issue-88 58 13 services service NOUN issue-88 58 14 of of ADP issue-88 58 15 state state NOUN issue-88 58 16 authorities authority NOUN issue-88 58 17 fig fig VERB issue-88 58 18 . . PUNCT issue-88 59 1 1 1 X issue-88 59 2 . . X issue-88 59 3 distribution distribution NOUN issue-88 59 4 of of ADP issue-88 59 5 financial financial ADJ issue-88 59 6 control control NOUN issue-88 59 7 for for ADP issue-88 59 8 the the DET issue-88 59 9 lima lima PROPN issue-88 59 10 declaration declaration NOUN issue-88 59 11 besides besides SCONJ issue-88 59 12 the the DET issue-88 59 13 allocation allocation NOUN issue-88 59 14 between between ADP issue-88 59 15 internal internal ADJ issue-88 59 16 and and CCONJ issue-88 59 17 external external ADJ issue-88 59 18 financial financial ADJ issue-88 59 19 control control NOUN issue-88 59 20 , , PUNCT issue-88 59 21 one one NUM issue-88 59 22 of of ADP issue-88 59 23 the the DET issue-88 59 24 major major ADJ issue-88 59 25 steps step NOUN issue-88 59 26 towards towards ADP issue-88 59 27 european european ADJ issue-88 59 28 system system NOUN issue-88 59 29 of of ADP issue-88 59 30 public public ADJ issue-88 59 31 financial financial ADJ issue-88 59 32 control control NOUN issue-88 59 33 is be AUX issue-88 59 34 the the DET issue-88 59 35 development development NOUN issue-88 59 36 and and CCONJ issue-88 59 37 entry entry NOUN issue-88 59 38 into into ADP issue-88 59 39 force force NOUN issue-88 59 40 of of ADP issue-88 59 41 the the DET issue-88 59 42 new new ADJ issue-88 59 43 budget budget NOUN issue-88 59 44 code code NOUN issue-88 59 45 of of ADP issue-88 59 46 ukraine ukraine NOUN issue-88 59 47 and and CCONJ issue-88 59 48 especially especially ADV issue-88 59 49 the the DET issue-88 59 50 new new ADJ issue-88 59 51 wording wording NOUN issue-88 59 52 of of ADP issue-88 59 53 article article NOUN issue-88 59 54 26 26 NUM issue-88 59 55 according accord VERB issue-88 59 56 to to ADP issue-88 59 57 it it PRON issue-88 59 58 : : PUNCT issue-88 59 59 compulsory compulsory ADJ issue-88 59 60 introduction introduction NOUN issue-88 59 61 should should AUX issue-88 59 62 take take VERB issue-88 59 63 place place NOUN issue-88 59 64 for for ADP issue-88 59 65 the the DET issue-88 59 66 basic basic ADJ issue-88 59 67 components component NOUN issue-88 59 68 of of ADP issue-88 59 69 the the DET issue-88 59 70 european european ADJ issue-88 59 71 model model NOUN issue-88 59 72 of of ADP issue-88 59 73 pifc pifc NOUN issue-88 59 74     SPACE issue-88 59 75 – – PUNCT issue-88 59 76 internal internal ADJ issue-88 59 77 control control NOUN issue-88 59 78 and and CCONJ issue-88 59 79 internal internal ADJ issue-88 59 80 audit audit NOUN issue-88 59 81 . . PUNCT issue-88 60 1 the the DET issue-88 60 2 basic basic ADJ issue-88 60 3 principle principle NOUN issue-88 60 4 of of ADP issue-88 60 5 public public ADJ issue-88 60 6 internal internal ADJ issue-88 60 7 financial financial ADJ issue-88 60 8 control control NOUN issue-88 60 9 is be AUX issue-88 60 10 the the DET issue-88 60 11 separation separation NOUN issue-88 60 12 of of ADP issue-88 60 13 internal internal ADJ issue-88 60 14 control control NOUN issue-88 60 15 and and CCONJ issue-88 60 16 audit audit NOUN issue-88 60 17 . . PUNCT issue-88 61 1 internal internal ADJ issue-88 61 2 financial financial ADJ issue-88 61 3 control control NOUN issue-88 61 4 is be AUX issue-88 61 5 a a DET issue-88 61 6 management management NOUN issue-88 61 7 instrument instrument NOUN issue-88 61 8 that that PRON issue-88 61 9 enables enable VERB issue-88 61 10 the the DET issue-88 61 11 management management NOUN issue-88 61 12 of of ADP issue-88 61 13 state state NOUN issue-88 61 14 and and CCONJ issue-88 61 15 municipal municipal ADJ issue-88 61 16 sectors sector NOUN issue-88 61 17 and and CCONJ issue-88 61 18 checks check VERB issue-88 61 19 the the DET issue-88 61 20 status status NOUN issue-88 61 21 of of ADP issue-88 61 22 the the DET issue-88 61 23 relevant relevant ADJ issue-88 61 24 tasks task NOUN issue-88 61 25 to to PART issue-88 61 26 carry carry VERB issue-88 61 27 out out ADP issue-88 61 28 a a DET issue-88 61 29 series series NOUN issue-88 61 30 of of ADP issue-88 61 31 measures measure NOUN issue-88 61 32 to to PART issue-88 61 33 improve improve VERB issue-88 61 34 the the DET issue-88 61 35 efficiency efficiency NOUN issue-88 61 36 of of ADP issue-88 61 37 institution institution NOUN issue-88 61 38 ’s ’s PART issue-88 61 39 activity activity NOUN issue-88 61 40 . . PUNCT issue-88 62 1 the the DET issue-88 62 2 head head NOUN issue-88 62 3 of of ADP issue-88 62 4 management management NOUN issue-88 62 5 team team NOUN issue-88 62 6 of of ADP issue-88 62 7 state state NOUN issue-88 62 8 and and CCONJ issue-88 62 9 municipal municipal ADJ issue-88 62 10 sectors sector NOUN issue-88 62 11 is be AUX issue-88 62 12 responsible responsible ADJ issue-88 62 13 for for ADP issue-88 62 14 the the DET issue-88 62 15 establishment establishment NOUN issue-88 62 16 and and CCONJ issue-88 62 17 functioning functioning NOUN issue-88 62 18 of of ADP issue-88 62 19 internal internal ADJ issue-88 62 20 control control NOUN issue-88 62 21 . . PUNCT issue-88 63 1 internal internal ADJ issue-88 63 2 audit audit NOUN issue-88 63 3 has have VERB issue-88 63 4 to to PART issue-88 63 5 define define VERB issue-88 63 6 how how SCONJ issue-88 63 7 the the DET issue-88 63 8 implemented implement VERB issue-88 63 9 internal internal ADJ issue-88 63 10 control control NOUN issue-88 63 11 is be AUX issue-88 63 12 performed perform VERB issue-88 63 13 . . PUNCT issue-88 64 1 the the DET issue-88 64 2 purpose purpose NOUN issue-88 64 3 of of ADP issue-88 64 4 internal internal ADJ issue-88 64 5 baltic baltic ADJ issue-88 64 6 journal journal PROPN issue-88 64 7 of of ADP issue-88 64 8 economic economic ADJ issue-88 64 9 studies study NOUN issue-88 64 10 107 107 NUM issue-88 64 11 vol vol NOUN issue-88 64 12 . . PROPN issue-88 65 1 2 2 NUM issue-88 65 2 , , PUNCT issue-88 65 3 no no INTJ issue-88 65 4 . . NOUN issue-88 65 5 2 2 NUM issue-88 65 6 , , PUNCT issue-88 65 7 2016 2016 NUM issue-88 65 8 audit audit NOUN issue-88 65 9 is be AUX issue-88 65 10 to to PART issue-88 65 11 provide provide VERB issue-88 65 12 independent independent ADJ issue-88 65 13 advice advice NOUN issue-88 65 14 and and CCONJ issue-88 65 15 consultation consultation NOUN issue-88 65 16 aimed aim VERB issue-88 65 17 to to PART issue-88 65 18 improve improve VERB issue-88 65 19 the the DET issue-88 65 20 work work NOUN issue-88 65 21 of of ADP issue-88 65 22 state state NOUN issue-88 65 23 and and CCONJ issue-88 65 24 municipal municipal ADJ issue-88 65 25 sectors sector NOUN issue-88 65 26 , , PUNCT issue-88 65 27 improving improve VERB issue-88 65 28 management management NOUN issue-88 65 29 processes process NOUN issue-88 65 30 . . PUNCT issue-88 66 1 internal internal ADJ issue-88 66 2 audit audit NOUN issue-88 66 3 can can AUX issue-88 66 4 be be AUX issue-88 66 5 performed perform VERB issue-88 66 6 centrally centrally ADV issue-88 66 7     SPACE issue-88 66 8 – – PUNCT issue-88 66 9 state state NOUN issue-88 66 10 financial financial ADJ issue-88 66 11 inspection inspection NOUN issue-88 66 12     SPACE issue-88 66 13 – – PUNCT issue-88 66 14 and and CCONJ issue-88 66 15 decentralized decentralize VERB issue-88 66 16     SPACE issue-88 66 17 – – PUNCT issue-88 66 18 authorized authorize VERB issue-88 66 19 independent independent ADJ issue-88 66 20 units unit NOUN issue-88 66 21 , , PUNCT issue-88 66 22 subordinated subordinate VERB issue-88 66 23 directly directly ADV issue-88 66 24 to to ADP issue-88 66 25 heads head NOUN issue-88 66 26 of of ADP issue-88 66 27 public public ADJ issue-88 66 28 or or CCONJ issue-88 66 29 municipal municipal ADJ issue-88 66 30 institutions institution NOUN issue-88 66 31 ( ( PUNCT issue-88 66 32 dikan dikan ADJ issue-88 66 33 , , PUNCT issue-88 66 34 synyuhina synyuhina NOUN issue-88 66 35 , , PUNCT issue-88 66 36 deyneko deyneko NOUN issue-88 66 37 , , PUNCT issue-88 66 38 2014 2014 NUM issue-88 66 39 ) ) PUNCT issue-88 66 40 . . PUNCT issue-88 67 1 world world NOUN issue-88 67 2 practice practice NOUN issue-88 67 3 shows show VERB issue-88 67 4 that that SCONJ issue-88 67 5 the the DET issue-88 67 6 supreme supreme ADJ issue-88 67 7 bodies body NOUN issue-88 67 8 of of ADP issue-88 67 9 state state NOUN issue-88 67 10 financial financial ADJ issue-88 67 11 control control NOUN issue-88 67 12 play play VERB issue-88 67 13 an an DET issue-88 67 14 important important ADJ issue-88 67 15 role role NOUN issue-88 67 16 in in ADP issue-88 67 17 the the DET issue-88 67 18 control control NOUN issue-88 67 19 of of ADP issue-88 67 20 state state NOUN issue-88 67 21 financial financial ADJ issue-88 67 22 resources resource NOUN issue-88 67 23 contribute contribute VERB issue-88 67 24 to to ADP issue-88 67 25 the the DET issue-88 67 26 effective effective ADJ issue-88 67 27 management management NOUN issue-88 67 28 of of ADP issue-88 67 29 public public ADJ issue-88 67 30 finances finance NOUN issue-88 67 31 at at ADP issue-88 67 32 all all ADV issue-88 67 33 ( ( PUNCT issue-88 67 34 homutenko homutenko ADJ issue-88 67 35 , , PUNCT issue-88 67 36 homutenko homutenko NOUN issue-88 67 37 , , PUNCT issue-88 67 38 2011 2011 NUM issue-88 67 39 ) ) PUNCT issue-88 67 40 . . PUNCT issue-88 68 1 the the DET issue-88 68 2 classification classification NOUN issue-88 68 3 of of ADP issue-88 68 4 supreme supreme ADJ issue-88 68 5 bodies body NOUN issue-88 68 6 of of ADP issue-88 68 7 state state NOUN issue-88 68 8 financial financial ADJ issue-88 68 9 control control NOUN issue-88 68 10 is be AUX issue-88 68 11 based base VERB issue-88 68 12 on on ADP issue-88 68 13 the the DET issue-88 68 14 independence independence NOUN issue-88 68 15 of of ADP issue-88 68 16 authorities authority NOUN issue-88 68 17 and and CCONJ issue-88 68 18 their their PRON issue-88 68 19 powers power NOUN issue-88 68 20 ( ( PUNCT issue-88 68 21 figure figure NOUN issue-88 68 22 2 2 NUM issue-88 68 23 ) ) PUNCT issue-88 68 24 . . PUNCT issue-88 69 1 the the DET issue-88 69 2 accounting accounting PROPN issue-88 69 3 chamber chamber PROPN issue-88 69 4 of of ADP issue-88 69 5 ukraine ukraine PROPN issue-88 69 6 is be AUX issue-88 69 7 the the DET issue-88 69 8 supreme supreme ADJ issue-88 69 9 audit audit PROPN issue-88 69 10 institution institution NOUN issue-88 69 11 of of ADP issue-88 69 12 ukraine ukraine NOUN issue-88 69 13 operating operate VERB issue-88 69 14 since since SCONJ issue-88 69 15 1996 1996 NUM issue-88 69 16 . . PUNCT issue-88 70 1 it it PRON issue-88 70 2 acts act VERB issue-88 70 3 according accord VERB issue-88 70 4 to to ADP issue-88 70 5 the the DET issue-88 70 6 law law NOUN issue-88 70 7 “ " PUNCT issue-88 70 8 on on ADP issue-88 70 9 the the DET issue-88 70 10 accounting accounting NOUN issue-88 70 11 chamber chamber PROPN issue-88 70 12 ” " PUNCT issue-88 70 13 , , PUNCT issue-88 70 14 the the DET issue-88 70 15 budgetary budgetary ADJ issue-88 70 16 code code NOUN issue-88 70 17 of of ADP issue-88 70 18 ukraine ukraine NOUN issue-88 70 19 and and CCONJ issue-88 70 20 other other ADJ issue-88 70 21 by by ADP issue-88 70 22 - - PUNCT issue-88 70 23 laws law NOUN issue-88 70 24 . . PUNCT issue-88 71 1 it it PRON issue-88 71 2 acts act VERB issue-88 71 3 as as ADP issue-88 71 4 a a DET issue-88 71 5 constitutional constitutional ADJ issue-88 71 6 body body NOUN issue-88 71 7 of of ADP issue-88 71 8 the the DET issue-88 71 9 government government NOUN issue-88 71 10 ’s ’s PART issue-88 71 11 external external ADJ issue-88 71 12 financial financial ADJ issue-88 71 13 control control NOUN issue-88 71 14 mechanism mechanism NOUN issue-88 71 15 , , PUNCT issue-88 71 16 and and CCONJ issue-88 71 17 as as ADP issue-88 71 18 independent independent ADJ issue-88 71 19 authority authority NOUN issue-88 71 20 acting act VERB issue-88 71 21 on on ADP issue-88 71 22 behalf behalf NOUN issue-88 71 23 of of ADP issue-88 71 24 parliament parliament NOUN issue-88 71 25 of of ADP issue-88 71 26 ukraine ukraine PROPN issue-88 71 27 . . PUNCT issue-88 72 1 it it PRON issue-88 72 2 executes execute VERB issue-88 72 3 control control NOUN issue-88 72 4 and and CCONJ issue-88 72 5 supervision supervision NOUN issue-88 72 6 over over ADP issue-88 72 7 revenues revenue NOUN issue-88 72 8 and and CCONJ issue-88 72 9 expenditures expenditure NOUN issue-88 72 10 of of ADP issue-88 72 11 the the DET issue-88 72 12 state state NOUN issue-88 72 13 budget budget NOUN issue-88 72 14 . . PUNCT issue-88 73 1 the the DET issue-88 73 2 activities activity NOUN issue-88 73 3 of of ADP issue-88 73 4 accounting accounting NOUN issue-88 73 5 chamber chamber PROPN issue-88 73 6 of of ADP issue-88 73 7 ukraine ukraine PROPN issue-88 73 8 are be AUX issue-88 73 9 audits audits NOUN issue-88 73 10 , , PUNCT issue-88 73 11 provision provision NOUN issue-88 73 12 of of ADP issue-88 73 13 expert expert NOUN issue-88 73 14 analyses analysis NOUN issue-88 73 15 , , PUNCT issue-88 73 16 monitoring monitoring NOUN issue-88 73 17 and and CCONJ issue-88 73 18 evaluation evaluation NOUN issue-88 73 19 . . PUNCT issue-88 74 1 the the DET issue-88 74 2 accounting accounting PROPN issue-88 74 3 chamber chamber PROPN issue-88 74 4 of of ADP issue-88 74 5 ukraine ukraine PROPN issue-88 74 6 has have AUX issue-88 74 7 been be AUX issue-88 74 8 performing perform VERB issue-88 74 9 financial financial ADJ issue-88 74 10 , , PUNCT issue-88 74 11 performance performance NOUN issue-88 74 12 and and CCONJ issue-88 74 13 compliance compliance NOUN issue-88 74 14 audits audits NOUN issue-88 74 15 of of ADP issue-88 74 16 the the DET issue-88 74 17 entities entity NOUN issue-88 74 18 , , PUNCT issue-88 74 19 institutions institution NOUN issue-88 74 20 , , PUNCT issue-88 74 21 organizations organization NOUN issue-88 74 22 and and CCONJ issue-88 74 23 ministries ministry NOUN issue-88 74 24 which which PRON issue-88 74 25 utilize utilize VERB issue-88 74 26 state state NOUN issue-88 74 27 budget budget NOUN issue-88 74 28 funds fund NOUN issue-88 74 29 . . PUNCT issue-88 75 1 the the DET issue-88 75 2 accounting accounting PROPN issue-88 75 3 chamber chamber PROPN issue-88 75 4 of of ADP issue-88 75 5 ukraine ukraine PROPN issue-88 75 6 develops develop VERB issue-88 75 7 cooperation cooperation NOUN issue-88 75 8 with with ADP issue-88 75 9 supreme supreme ADJ issue-88 75 10 audit audit NOUN issue-88 75 11 institutions institution NOUN issue-88 75 12 and and CCONJ issue-88 75 13 international international ADJ issue-88 75 14 organizations organization NOUN issue-88 75 15 , , PUNCT issue-88 75 16 concludes conclude VERB issue-88 75 17 agreements agreement NOUN issue-88 75 18 on on ADP issue-88 75 19 cooperation cooperation NOUN issue-88 75 20 with with ADP issue-88 75 21 them they PRON issue-88 75 22 , , PUNCT issue-88 75 23 such such ADJ issue-88 75 24 as as ADP issue-88 75 25 mexico mexico PROPN issue-88 75 26 declaration declaration NOUN issue-88 75 27 on on ADP issue-88 75 28 sai sai ADJ issue-88 75 29 independence independence NOUN issue-88 75 30 ( ( PUNCT issue-88 75 31 2007 2007 NUM issue-88 75 32 ) ) PUNCT issue-88 75 33 , , PUNCT issue-88 75 34 the the DET issue-88 75 35 lima lima PROPN issue-88 75 36 declaration declaration NOUN issue-88 75 37 of of ADP issue-88 75 38 guidelines guideline NOUN issue-88 75 39 on on ADP issue-88 75 40 auditing auditing NOUN issue-88 75 41 ( ( PUNCT issue-88 75 42 1977 1977 NUM issue-88 75 43 ) ) PUNCT issue-88 75 44 . . PUNCT issue-88 76 1 accounting accounting PROPN issue-88 76 2 chamber chamber PROPN issue-88 76 3 of of ADP issue-88 76 4 ukraine ukraine PROPN issue-88 76 5 is be AUX issue-88 76 6 a a DET issue-88 76 7 membership membership NOUN issue-88 76 8 of of ADP issue-88 76 9 international international ADJ issue-88 76 10 organization organization NOUN issue-88 76 11 of of ADP issue-88 76 12 supreme supreme PROPN issue-88 76 13 audit audit PROPN issue-88 76 14 institutions institution NOUN issue-88 76 15 ( ( PUNCT issue-88 76 16 intosai intosai PROPN issue-88 76 17 ) ) PUNCT issue-88 76 18 since since SCONJ issue-88 76 19 1998 1998 NUM issue-88 76 20 , , PUNCT issue-88 76 21 european european ADJ issue-88 76 22 organization organization NOUN issue-88 76 23 of of ADP issue-88 76 24 supreme supreme PROPN issue-88 76 25 audit audit PROPN issue-88 76 26 institutions institution NOUN issue-88 76 27 ( ( PUNCT issue-88 76 28 eurosai eurosai PROPN issue-88 76 29 ) ) PUNCT issue-88 76 30 since since SCONJ issue-88 76 31 1999 1999 NUM issue-88 76 32 . . PUNCT issue-88 77 1 terms term NOUN issue-88 77 2 of of ADP issue-88 77 3 state state NOUN issue-88 77 4 financial financial ADJ issue-88 77 5 control control NOUN issue-88 77 6 are be AUX issue-88 77 7 identified identify VERB issue-88 77 8 by by ADP issue-88 77 9 the the DET issue-88 77 10 lima lima PROPN issue-88 77 11 declaration declaration NOUN issue-88 77 12 of of ADP issue-88 77 13 guidelines guideline NOUN issue-88 77 14 on on ADP issue-88 77 15 auditing auditing NOUN issue-88 77 16 ( ( PUNCT issue-88 77 17 adopted adopt VERB issue-88 77 18 in in ADP issue-88 77 19 1977 1977 NUM issue-88 77 20 at at ADP issue-88 77 21 the the DET issue-88 77 22 congress congress PROPN issue-88 77 23 of of ADP issue-88 77 24 the the DET issue-88 77 25 international international ADJ issue-88 77 26 organization organization NOUN issue-88 77 27 of of ADP issue-88 77 28 supreme supreme PROPN issue-88 77 29 audit audit PROPN issue-88 77 30 institutions institution NOUN issue-88 77 31 ( ( PUNCT issue-88 77 32 intosai intosai PROPN issue-88 77 33 ) ) PUNCT issue-88 77 34 ) ) PUNCT issue-88 77 35 . . PUNCT issue-88 78 1 intosai intosai PROPN issue-88 78 2 is be AUX issue-88 78 3 one one NUM issue-88 78 4 of of ADP issue-88 78 5 the the DET issue-88 78 6 most most ADV issue-88 78 7 important important ADJ issue-88 78 8 organizations organization NOUN issue-88 78 9 in in ADP issue-88 78 10 the the DET issue-88 78 11 world world NOUN issue-88 78 12 in in ADP issue-88 78 13 the the DET issue-88 78 14 area area NOUN issue-88 78 15 of of ADP issue-88 78 16 state state NOUN issue-88 78 17 control control NOUN issue-88 78 18 , , PUNCT issue-88 78 19 which which PRON issue-88 78 20 includes include VERB issue-88 78 21 supervisory supervisory ADJ issue-88 78 22 bodies body NOUN issue-88 78 23 of of ADP issue-88 78 24 130 130 NUM issue-88 78 25 countries country NOUN issue-88 78 26 . . PUNCT issue-88 79 1 currently currently ADV issue-88 79 2 eurosai eurosai VERB issue-88 79 3 brings bring VERB issue-88 79 4 together together ADV issue-88 79 5 48 48 NUM issue-88 79 6 of of ADP issue-88 79 7 supreme supreme ADJ issue-88 79 8 audit audit NOUN issue-88 79 9 institutions institution NOUN issue-88 79 10 ( ( PUNCT issue-88 79 11 sais sais X issue-88 79 12 of of ADP issue-88 79 13 47 47 NUM issue-88 79 14 european european ADJ issue-88 79 15 and and CCONJ issue-88 79 16 european european ADJ issue-88 79 17 court court NOUN issue-88 79 18 of of ADP issue-88 79 19 auditors auditor NOUN issue-88 79 20 ) ) PUNCT issue-88 79 21 . . PUNCT issue-88 80 1 according accord VERB issue-88 80 2 to to ADP issue-88 80 3 article article NOUN issue-88 80 4 1 1 NUM issue-88 80 5 of of ADP issue-88 80 6 the the DET issue-88 80 7 charter charter NOUN issue-88 80 8 eurosai eurosai VERB issue-88 80 9 , , PUNCT issue-88 80 10 the the DET issue-88 80 11 main main ADJ issue-88 80 12 purpose purpose NOUN issue-88 80 13 of of ADP issue-88 80 14 the the DET issue-88 80 15 organization organization NOUN issue-88 80 16     SPACE issue-88 80 17 – – PUNCT issue-88 80 18 to to PART issue-88 80 19 promote promote VERB issue-88 80 20 cooperation cooperation NOUN issue-88 80 21 between between ADP issue-88 80 22 the the DET issue-88 80 23 national national PROPN issue-88 80 24 sais sais X issue-88 80 25 which which PRON issue-88 80 26 are be AUX issue-88 80 27 part part NOUN issue-88 80 28 of of ADP issue-88 80 29 it it PRON issue-88 80 30 as as ADV issue-88 80 31 well well ADV issue-88 80 32 as as ADP issue-88 80 33 the the DET issue-88 80 34 exchange exchange NOUN issue-88 80 35 of of ADP issue-88 80 36 information information NOUN issue-88 80 37 and and CCONJ issue-88 80 38 documentation documentation NOUN issue-88 80 39 , , PUNCT issue-88 80 40 research research NOUN issue-88 80 41 on on ADP issue-88 80 42 control control NOUN issue-88 80 43 of of ADP issue-88 80 44 public public ADJ issue-88 80 45 finances finance NOUN issue-88 80 46 , , PUNCT issue-88 80 47 the the DET issue-88 80 48 creation creation NOUN issue-88 80 49 of of ADP issue-88 80 50 university university NOUN issue-88 80 51 departments department NOUN issue-88 80 52 of of ADP issue-88 80 53 public public ADJ issue-88 80 54 audit audit NOUN issue-88 80 55 and and CCONJ issue-88 80 56 unification unification NOUN issue-88 80 57 of of ADP issue-88 80 58 terminology terminology NOUN issue-88 80 59 in in ADP issue-88 80 60 the the DET issue-88 80 61 area area NOUN issue-88 80 62 of of ADP issue-88 80 63 financial financial ADJ issue-88 80 64 control control NOUN issue-88 80 65 . . PUNCT issue-88 81 1 the the DET issue-88 81 2 main main ADJ issue-88 81 3 priorities priority NOUN issue-88 81 4 of of ADP issue-88 81 5 international international ADJ issue-88 81 6 cooperation cooperation NOUN issue-88 81 7 are be AUX issue-88 81 8 maintaining maintain VERB issue-88 81 9 bilateral bilateral ADJ issue-88 81 10 and and CCONJ issue-88 81 11 multilateral multilateral ADJ issue-88 81 12 cooperation cooperation NOUN issue-88 81 13 with with ADP issue-88 81 14 foreign foreign ADJ issue-88 81 15 supreme supreme ADJ issue-88 81 16 audit audit PROPN issue-88 81 17 institution institution NOUN issue-88 81 18 , , PUNCT issue-88 81 19 external external ADJ issue-88 81 20 auditing auditing NOUN issue-88 81 21 , , PUNCT issue-88 81 22 institutional institutional ADJ issue-88 81 23 capacity capacity NOUN issue-88 81 24 building building NOUN issue-88 81 25 , , PUNCT issue-88 81 26 and and CCONJ issue-88 81 27 participation participation NOUN issue-88 81 28 in in ADP issue-88 81 29 activities activity NOUN issue-88 81 30 of of ADP issue-88 81 31 international international ADJ issue-88 81 32 organization organization NOUN issue-88 81 33 . . PUNCT issue-88 82 1 priorities priority NOUN issue-88 82 2 of of ADP issue-88 82 3 the the DET issue-88 82 4 accounting accounting NOUN issue-88 82 5 chamber chamber PROPN issue-88 82 6 ’s ’s PART issue-88 82 7 bilateral bilateral ADJ issue-88 82 8 cooperation cooperation NOUN issue-88 82 9 are be AUX issue-88 82 10 exchange exchange NOUN issue-88 82 11 of of ADP issue-88 82 12 experience experience NOUN issue-88 82 13 and and CCONJ issue-88 82 14 best good ADJ issue-88 82 15 practices practice NOUN issue-88 82 16 on on ADP issue-88 82 17 methodologies methodology NOUN issue-88 82 18 and and CCONJ issue-88 82 19 audit audit NOUN issue-88 82 20 procedures procedure NOUN issue-88 82 21 , , PUNCT issue-88 82 22 development development NOUN issue-88 82 23 of of ADP issue-88 82 24 cooperation cooperation NOUN issue-88 82 25 under under ADP issue-88 82 26 the the DET issue-88 82 27 terms term NOUN issue-88 82 28 of of ADP issue-88 82 29 agreements agreement NOUN issue-88 82 30 on on ADP issue-88 82 31 cooperation cooperation NOUN issue-88 82 32 and and CCONJ issue-88 82 33 implementation implementation NOUN issue-88 82 34 of of ADP issue-88 82 35 join join NOUN issue-88 82 36 action action NOUN issue-88 82 37 plans plan NOUN issue-88 82 38 , , PUNCT issue-88 82 39 development development NOUN issue-88 82 40 of of ADP issue-88 82 41 mutually mutually ADV issue-88 82 42 beneficial beneficial ADJ issue-88 82 43 relations relation NOUN issue-88 82 44 with with ADP issue-88 82 45 foreign foreign ADJ issue-88 82 46 sais sais PROPN issue-88 82 47 , , PUNCT issue-88 82 48 carrying carry VERB issue-88 82 49 out out ADP issue-88 82 50 international international ADJ issue-88 82 51 parallel parallel ADJ issue-88 82 52 or or CCONJ issue-88 82 53 coordinated coordinated ADJ issue-88 82 54 audits audits NOUN issue-88 82 55 . . PUNCT issue-88 83 1 there there PRON issue-88 83 2 are be VERB issue-88 83 3 several several ADJ issue-88 83 4 approaches approach NOUN issue-88 83 5 to to ADP issue-88 83 6 the the DET issue-88 83 7 types type NOUN issue-88 83 8 of of ADP issue-88 83 9 supreme supreme ADJ issue-88 83 10 bodies body NOUN issue-88 83 11 of of ADP issue-88 83 12 state state NOUN issue-88 83 13 financial financial ADJ issue-88 83 14 control control NOUN issue-88 83 15 . . PUNCT issue-88 84 1 anyway anyway ADV issue-88 84 2 , , PUNCT issue-88 84 3 these these DET issue-88 84 4 classifications classification NOUN issue-88 84 5 are be AUX issue-88 84 6 based base VERB issue-88 84 7 on on ADP issue-88 84 8 the the DET issue-88 84 9 independence independence NOUN issue-88 84 10 of of ADP issue-88 84 11 such such ADJ issue-88 84 12 bodies body NOUN issue-88 84 13 and and CCONJ issue-88 84 14 their their PRON issue-88 84 15 authority authority NOUN issue-88 84 16 ( ( PUNCT issue-88 84 17 homutenko homutenko PROPN issue-88 84 18 , , PUNCT issue-88 84 19 homutenko homutenko NOUN issue-88 84 20 , , PUNCT issue-88 84 21 2011 2011 NUM issue-88 84 22 ) ) PUNCT issue-88 84 23 . . PUNCT issue-88 85 1 accounting accounting PROPN issue-88 85 2 chamber chamber PROPN issue-88 85 3 of of ADP issue-88 85 4 ukraine ukraine PROPN issue-88 85 5 is be AUX issue-88 85 6 not not PART issue-88 85 7 entrusted entrust VERB issue-88 85 8 with with ADP issue-88 85 9 judicial judicial ADJ issue-88 85 10 powers power NOUN issue-88 85 11 ( ( PUNCT issue-88 85 12 figure figure NOUN issue-88 85 13 3 3 NUM issue-88 85 14 ) ) PUNCT issue-88 85 15 . . PUNCT issue-88 86 1 according accord VERB issue-88 86 2 to to ADP issue-88 86 3 the the DET issue-88 86 4 new new ADJ issue-88 86 5 law law NOUN issue-88 86 6 of of ADP issue-88 86 7 ukraine ukraine NOUN issue-88 86 8 « « PUNCT issue-88 86 9 on on ADP issue-88 86 10 the the DET issue-88 86 11 accounting accounting NOUN issue-88 86 12 chamber chamber NOUN issue-88 86 13 » » PUNCT issue-88 86 14 ( ( PUNCT issue-88 86 15 2015 2015 NUM issue-88 86 16 ) ) PUNCT issue-88 86 17 the the DET issue-88 86 18 accounting accounting PROPN issue-88 86 19 chamber chamber PROPN issue-88 86 20 of of ADP issue-88 86 21 ukraine ukraine PROPN issue-88 86 22 is be AUX issue-88 86 23 now now ADV issue-88 86 24 free free ADJ issue-88 86 25 from from ADP issue-88 86 26 any any DET issue-88 86 27 influence influence NOUN issue-88 86 28 . . PUNCT issue-88 87 1 the the DET issue-88 87 2 chamber chamber NOUN issue-88 87 3 is be AUX issue-88 87 4 determined determine VERB issue-88 87 5 as as ADP issue-88 87 6 organizationally organizationally ADV issue-88 87 7 , , PUNCT issue-88 87 8 functionally functionally ADV issue-88 87 9 and and CCONJ issue-88 87 10 financially financially ADV issue-88 87 11 independent independent ADJ issue-88 87 12 institution institution NOUN issue-88 87 13 . . PUNCT issue-88 88 1 and and CCONJ issue-88 88 2 on on ADP issue-88 88 3 behalf behalf NOUN issue-88 88 4 of of ADP issue-88 88 5 parliament parliament NOUN issue-88 88 6 it it PRON issue-88 88 7 monitors monitor VERB issue-88 88 8 not not PART issue-88 88 9 only only ADV issue-88 88 10 the the DET issue-88 88 11 usage usage NOUN issue-88 88 12 of of ADP issue-88 88 13 the the DET issue-88 88 14 state state NOUN issue-88 88 15 budget budget NOUN issue-88 88 16 , , PUNCT issue-88 88 17 but but CCONJ issue-88 88 18 also also ADV issue-88 88 19 the the DET issue-88 88 20 flow flow NOUN issue-88 88 21 of of ADP issue-88 88 22 funds fund NOUN issue-88 88 23 . . PUNCT issue-88 89 1 also also ADV issue-88 89 2 , , PUNCT issue-88 89 3 the the DET issue-88 89 4 law law NOUN issue-88 89 5 states state VERB issue-88 89 6 that that PRON issue-88 89 7 interference interference NOUN issue-88 89 8 by by ADP issue-88 89 9 public public ADJ issue-88 89 10 authorities authority NOUN issue-88 89 11 , , PUNCT issue-88 89 12 local local ADJ issue-88 89 13 governments government NOUN issue-88 89 14 , , PUNCT issue-88 89 15 political political ADJ issue-88 89 16 parties party NOUN issue-88 89 17 and and CCONJ issue-88 89 18 public public ADJ issue-88 89 19 government government NOUN issue-88 89 20 parliament parliament NOUN issue-88 89 21 accounting accounting PROPN issue-88 89 22 chamber chamber PROPN issue-88 89 23 of of ADP issue-88 89 24 ukraine ukraine PROPN issue-88 89 25 state state PROPN issue-88 89 26 fiscal fiscal ADJ issue-88 89 27 service service NOUN issue-88 89 28 of of ADP issue-88 89 29 ukraine ukraine PROPN issue-88 89 30 state state PROPN issue-88 89 31 treasury treasury PROPN issue-88 89 32 service service NOUN issue-88 89 33 of of ADP issue-88 89 34 ukraine ukraine PROPN issue-88 89 35 state state PROPN issue-88 89 36 financial financial ADJ issue-88 89 37 inspection inspection NOUN issue-88 89 38 of of ADP issue-88 89 39 ukraine ukraine PROPN issue-88 89 40 ministry ministry PROPN issue-88 89 41 of of ADP issue-88 89 42 finance finance PROPN issue-88 89 43 of of ADP issue-88 89 44 ukraine ukraine ADJ issue-88 89 45 types type NOUN issue-88 89 46 of of ADP issue-88 89 47 government government NOUN issue-88 89 48 financial financial ADJ issue-88 89 49 control control NOUN issue-88 89 50 control control NOUN issue-88 89 51 and and CCONJ issue-88 89 52 revision revision NOUN issue-88 89 53 units unit NOUN issue-88 89 54 of of ADP issue-88 89 55 ministers minister NOUN issue-88 89 56 and and CCONJ issue-88 89 57 departments department NOUN issue-88 89 58 state state NOUN issue-88 89 59 property property NOUN issue-88 89 60 fund fund NOUN issue-88 89 61 of of ADP issue-88 89 62 ukraine ukraine PROPN issue-88 89 63 fig fig PROPN issue-88 89 64 . . PUNCT issue-88 90 1 2 2 X issue-88 90 2 . . X issue-88 90 3 types type NOUN issue-88 90 4 end end VERB issue-88 90 5 elements element NOUN issue-88 90 6 of of ADP issue-88 90 7 state state PROPN issue-88 90 8 financial financial PROPN issue-88 90 9 control control PROPN issue-88 90 10 baltic baltic PROPN issue-88 90 11 journal journal PROPN issue-88 90 12 of of ADP issue-88 90 13 economic economic ADJ issue-88 90 14 studies study NOUN issue-88 90 15 108 108 NUM issue-88 90 16 vol vol NOUN issue-88 90 17 . . PROPN issue-88 91 1 2 2 NUM issue-88 91 2 , , PUNCT issue-88 91 3 no no INTJ issue-88 91 4 . . NOUN issue-88 91 5 2 2 NUM issue-88 91 6 , , PUNCT issue-88 91 7 2016 2016 NUM issue-88 91 8 associations association NOUN issue-88 91 9 , , PUNCT issue-88 91 10 enterprises enterprise NOUN issue-88 91 11 , , PUNCT issue-88 91 12 institutions institution NOUN issue-88 91 13 and and CCONJ issue-88 91 14 organizations organization NOUN issue-88 91 15 in in ADP issue-88 91 16 the the DET issue-88 91 17 accounting accounting NOUN issue-88 91 18 chamber chamber NOUN issue-88 91 19 is be AUX issue-88 91 20 prohibited prohibit VERB issue-88 91 21 . . PUNCT issue-88 92 1 the the DET issue-88 92 2 chamber chamber NOUN issue-88 92 3 on on ADP issue-88 92 4 behalf behalf NOUN issue-88 92 5 of of ADP issue-88 92 6 parliament parliament NOUN issue-88 92 7 carries carry VERB issue-88 92 8 out out ADP issue-88 92 9 external external ADJ issue-88 92 10 state state NOUN issue-88 92 11 financial financial ADJ issue-88 92 12 control control NOUN issue-88 92 13 of of ADP issue-88 92 14 the the DET issue-88 92 15 use use NOUN issue-88 92 16 of of ADP issue-88 92 17 funds fund NOUN issue-88 92 18 from from ADP issue-88 92 19 the the DET issue-88 92 20 state state NOUN issue-88 92 21 budget budget NOUN issue-88 92 22 performance performance NOUN issue-88 92 23 , , PUNCT issue-88 92 24 audit audit NOUN issue-88 92 25 , , PUNCT issue-88 92 26 examination examination NOUN issue-88 92 27 , , PUNCT issue-88 92 28 analysis analysis NOUN issue-88 92 29 and and CCONJ issue-88 92 30 other other ADJ issue-88 92 31 control control NOUN issue-88 92 32 measures measure NOUN issue-88 92 33 . . PUNCT issue-88 93 1 it it PRON issue-88 93 2 has have VERB issue-88 93 3 to to PART issue-88 93 4 submit submit VERB issue-88 93 5 a a DET issue-88 93 6 quarterly quarterly ADJ issue-88 93 7 report report NOUN issue-88 93 8 to to ADP issue-88 93 9 parliament parliament NOUN issue-88 93 10 on on ADP issue-88 93 11 the the DET issue-88 93 12 results result NOUN issue-88 93 13 of of ADP issue-88 93 14 audits audits NOUN issue-88 93 15 and and CCONJ issue-88 93 16 conclusions conclusion NOUN issue-88 93 17 on on ADP issue-88 93 18 the the DET issue-88 93 19 implementation implementation NOUN issue-88 93 20 of of ADP issue-88 93 21 the the DET issue-88 93 22 law law NOUN issue-88 93 23 on on ADP issue-88 93 24 the the DET issue-88 93 25 state state NOUN issue-88 93 26 budget budget NOUN issue-88 93 27 and and CCONJ issue-88 93 28 proposals proposal NOUN issue-88 93 29 to to PART issue-88 93 30 eliminate eliminate VERB issue-88 93 31 deviations deviation NOUN issue-88 93 32 and and CCONJ issue-88 93 33 violations violation NOUN issue-88 93 34 . . PUNCT issue-88 94 1 3 3 X issue-88 94 2 . . X issue-88 94 3 directions direction NOUN issue-88 94 4 for for ADP issue-88 94 5 improvement improvement NOUN issue-88 94 6 of of ADP issue-88 94 7 state state NOUN issue-88 94 8 financial financial ADJ issue-88 94 9 control control NOUN issue-88 94 10 in in ADP issue-88 94 11 ukraine ukraine NOUN issue-88 94 12 the the DET issue-88 94 13 main main ADJ issue-88 94 14 areas area NOUN issue-88 94 15 which which PRON issue-88 94 16 should should AUX issue-88 94 17 be be AUX issue-88 94 18 focused focus VERB issue-88 94 19 on on ADP issue-88 94 20 are be AUX issue-88 94 21 : : PUNCT issue-88 94 22 providing provide VERB issue-88 94 23 accounting accounting NOUN issue-88 94 24 chamber chamber PROPN issue-88 94 25 of of ADP issue-88 94 26 ukraine ukraine PROPN issue-88 94 27 to to PART issue-88 94 28 represent represent VERB issue-88 94 29 the the DET issue-88 94 30 state state NOUN issue-88 94 31 in in ADP issue-88 94 32 legal legal ADJ issue-88 94 33 proceedings proceeding NOUN issue-88 94 34 ; ; PUNCT issue-88 94 35 introducing introduce VERB issue-88 94 36 a a DET issue-88 94 37 mechanism mechanism NOUN issue-88 94 38 to to PART issue-88 94 39 hold hold VERB issue-88 94 40 officials official NOUN issue-88 94 41 ’ ' PUNCT issue-88 94 42 responsible responsible ADJ issue-88 94 43 for for ADP issue-88 94 44 violations violation NOUN issue-88 94 45 of of ADP issue-88 94 46 financial financial ADJ issue-88 94 47 discipline discipline NOUN issue-88 94 48 . . PUNCT issue-88 95 1 providing provide VERB issue-88 95 2 accounting accounting NOUN issue-88 95 3 chamber chamber PROPN issue-88 95 4 of of ADP issue-88 95 5 ukraine ukraine PROPN issue-88 95 6 to to PART issue-88 95 7 represent represent VERB issue-88 95 8 the the DET issue-88 95 9 state state NOUN issue-88 95 10 in in ADP issue-88 95 11 legal legal ADJ issue-88 95 12 proceedings proceeding NOUN issue-88 95 13 . . PUNCT issue-88 96 1 in in ADP issue-88 96 2 ukraine ukraine PROPN issue-88 96 3 , , PUNCT issue-88 96 4 account account PROPN issue-88 96 5 chamber chamber NOUN issue-88 96 6 performs perform VERB issue-88 96 7 the the DET issue-88 96 8 state state NOUN issue-88 96 9 financial financial ADJ issue-88 96 10 control control NOUN issue-88 96 11 function function NOUN issue-88 96 12 in in ADP issue-88 96 13 the the DET issue-88 96 14 part part NOUN issue-88 96 15 of of ADP issue-88 96 16 monitoring monitoring NOUN issue-88 96 17 of of ADP issue-88 96 18 using use VERB issue-88 96 19 of of ADP issue-88 96 20 the the DET issue-88 96 21 state state NOUN issue-88 96 22 budget budget NOUN issue-88 96 23 of of ADP issue-88 96 24 ukraine ukraine NOUN issue-88 96 25 and and CCONJ issue-88 96 26 government government NOUN issue-88 96 27 financial financial ADJ issue-88 96 28 inspection inspection NOUN issue-88 96 29 of of ADP issue-88 96 30 ukraine ukraine NOUN issue-88 96 31 within within ADP issue-88 96 32 its its PRON issue-88 96 33 powers power NOUN issue-88 96 34 defined define VERB issue-88 96 35 by by ADP issue-88 96 36 law law NOUN issue-88 96 37 . . PUNCT issue-88 97 1 however however ADV issue-88 97 2 , , PUNCT issue-88 97 3 the the DET issue-88 97 4 accounting accounting PROPN issue-88 97 5 chamber chamber PROPN issue-88 97 6 of of ADP issue-88 97 7 ukraine ukraine PROPN issue-88 97 8 does do AUX issue-88 97 9 not not PART issue-88 97 10 fulfil fulfil VERB issue-88 97 11 the the DET issue-88 97 12 preventive preventive ADJ issue-88 97 13 functions function NOUN issue-88 97 14 , , PUNCT issue-88 97 15 but but CCONJ issue-88 97 16 only only ADV issue-88 97 17 captures capture NOUN issue-88 97 18 and and CCONJ issue-88 97 19 records record NOUN issue-88 97 20 violations violation NOUN issue-88 97 21 of of ADP issue-88 97 22 budget budget NOUN issue-88 97 23 legislation legislation NOUN issue-88 97 24 and and CCONJ issue-88 97 25 inform inform VERB issue-88 97 26 the the DET issue-88 97 27 police police NOUN issue-88 97 28 about about ADP issue-88 97 29 the the DET issue-88 97 30 committed committed ADJ issue-88 97 31 violations violation NOUN issue-88 97 32 . . PUNCT issue-88 98 1 world world NOUN issue-88 98 2 experience experience NOUN issue-88 98 3 shows show VERB issue-88 98 4 that that SCONJ issue-88 98 5 if if SCONJ issue-88 98 6 the the DET issue-88 98 7 external external ADJ issue-88 98 8 control control NOUN issue-88 98 9 body body NOUN issue-88 98 10 does do AUX issue-88 98 11 not not PART issue-88 98 12 perform perform VERB issue-88 98 13 judicial judicial ADJ issue-88 98 14 functions function NOUN issue-88 98 15 ( ( PUNCT issue-88 98 16 usa usa PROPN issue-88 98 17 , , PUNCT issue-88 98 18 italy italy PROPN issue-88 98 19 , , PUNCT issue-88 98 20 czech czech PROPN issue-88 98 21 republic republic NOUN issue-88 98 22 ) ) PUNCT issue-88 98 23 , , PUNCT issue-88 98 24 the the DET issue-88 98 25 effectiveness effectiveness NOUN issue-88 98 26 of of ADP issue-88 98 27 control control NOUN issue-88 98 28 goes go VERB issue-88 98 29 down down ADP issue-88 98 30 because because SCONJ issue-88 98 31 of of ADP issue-88 98 32 the the DET issue-88 98 33 additional additional ADJ issue-88 98 34 links link NOUN issue-88 98 35 in in ADP issue-88 98 36 the the DET issue-88 98 37 chain chain NOUN issue-88 98 38     SPACE issue-88 98 39 – – PUNCT issue-88 98 40 a a DET issue-88 98 41 law law NOUN issue-88 98 42 enforcement enforcement NOUN issue-88 98 43 agency agency NOUN issue-88 98 44 . . PUNCT issue-88 99 1 in in ADP issue-88 99 2 this this DET issue-88 99 3 case case NOUN issue-88 99 4 the the DET issue-88 99 5 compensation compensation NOUN issue-88 99 6 does do AUX issue-88 99 7 not not PART issue-88 99 8 exceed exceed VERB issue-88 99 9 20 20 NUM issue-88 99 10 % % NOUN issue-88 99 11 of of ADP issue-88 99 12 the the DET issue-88 99 13 total total ADJ issue-88 99 14 disclosed disclose VERB issue-88 99 15 violations violation NOUN issue-88 99 16 . . PUNCT issue-88 100 1 the the DET issue-88 100 2 positive positive ADJ issue-88 100 3 effect effect NOUN issue-88 100 4 is be AUX issue-88 100 5 empowering empower VERB issue-88 100 6 audit audit NOUN issue-88 100 7 of of ADP issue-88 100 8 the the DET issue-88 100 9 quasi quasi ADJ issue-88 100 10 - - ADJ issue-88 100 11 judicial judicial ADJ issue-88 100 12 functions function NOUN issue-88 100 13 ( ( PUNCT issue-88 100 14 france france PROPN issue-88 100 15 , , PUNCT issue-88 100 16 hungary hungary PROPN issue-88 100 17 ) ) PUNCT issue-88 100 18 . . PUNCT issue-88 101 1 introducing introduce VERB issue-88 101 2 a a DET issue-88 101 3 mechanism mechanism NOUN issue-88 101 4 to to PART issue-88 101 5 hold hold VERB issue-88 101 6 officials official NOUN issue-88 101 7 ’ ' PUNCT issue-88 101 8 responsible responsible ADJ issue-88 101 9 for for ADP issue-88 101 10 violations violation NOUN issue-88 101 11 of of ADP issue-88 101 12 financial financial ADJ issue-88 101 13 discipline discipline NOUN issue-88 101 14 . . PUNCT issue-88 102 1 the the DET issue-88 102 2 important important ADJ issue-88 102 3 sign sign NOUN issue-88 102 4 of of ADP issue-88 102 5 readiness readiness NOUN issue-88 102 6 to to PART issue-88 102 7 join join VERB issue-88 102 8 the the DET issue-88 102 9 eu eu PROPN issue-88 102 10 is be AUX issue-88 102 11 to to PART issue-88 102 12 establish establish VERB issue-88 102 13 procedures procedure NOUN issue-88 102 14 for for ADP issue-88 102 15 compensation compensation NOUN issue-88 102 16 for for ADP issue-88 102 17 loss loss NOUN issue-88 102 18 of of ADP issue-88 102 19 finance finance NOUN issue-88 102 20 . . PUNCT issue-88 103 1 but but CCONJ issue-88 103 2 today today NOUN issue-88 103 3 ukrainian ukrainian ADJ issue-88 103 4 legislation legislation NOUN issue-88 103 5 does do AUX issue-88 103 6 not not PART issue-88 103 7 provide provide VERB issue-88 103 8 an an DET issue-88 103 9 effective effective ADJ issue-88 103 10 mechanism mechanism NOUN issue-88 103 11 for for ADP issue-88 103 12 compensation compensation NOUN issue-88 103 13 of of ADP issue-88 103 14 lost lose VERB issue-88 103 15 budget budget NOUN issue-88 103 16 funds fund NOUN issue-88 103 17 and and CCONJ issue-88 103 18 the the DET issue-88 103 19 responsibility responsibility NOUN issue-88 103 20 of of ADP issue-88 103 21 officials official NOUN issue-88 103 22 for for ADP issue-88 103 23 violations violation NOUN issue-88 103 24 of of ADP issue-88 103 25 financial financial ADJ issue-88 103 26 discipline discipline NOUN issue-88 103 27 . . PUNCT issue-88 104 1 experience experience NOUN issue-88 104 2 in in ADP issue-88 104 3 other other ADJ issue-88 104 4 countries country NOUN issue-88 104 5 shows show VERB issue-88 104 6 that that SCONJ issue-88 104 7 to to PART issue-88 104 8 deal deal VERB issue-88 104 9 with with ADP issue-88 104 10 cases case NOUN issue-88 104 11 of of ADP issue-88 104 12 abuse abuse NOUN issue-88 104 13 by by ADP issue-88 104 14 tax tax NOUN issue-88 104 15 officials official NOUN issue-88 104 16 of of ADP issue-88 104 17 their their PRON issue-88 104 18 rights right NOUN issue-88 104 19 there there PRON issue-88 104 20 is be VERB issue-88 104 21 a a DET issue-88 104 22 widespread widespread ADJ issue-88 104 23 practice practice NOUN issue-88 104 24 of of ADP issue-88 104 25 recovery recovery NOUN issue-88 104 26 of of ADP issue-88 104 27 costs cost NOUN issue-88 104 28 and and CCONJ issue-88 104 29 expenses expense NOUN issue-88 104 30 from from ADP issue-88 104 31 the the DET issue-88 104 32 tax tax NOUN issue-88 104 33 authority authority NOUN issue-88 104 34 . . PUNCT issue-88 105 1 poland poland PROPN issue-88 105 2 has have VERB issue-88 105 3 a a DET issue-88 105 4 disciplinary disciplinary ADJ issue-88 105 5 and and CCONJ issue-88 105 6 financial financial ADJ issue-88 105 7 liability liability NOUN issue-88 105 8 of of ADP issue-88 105 9 officials official NOUN issue-88 105 10 , , PUNCT issue-88 105 11 and and CCONJ issue-88 105 12 if if SCONJ issue-88 105 13 the the DET issue-88 105 14 taxpayer taxpayer NOUN issue-88 105 15 in in ADP issue-88 105 16 court court NOUN issue-88 105 17 proves prove VERB issue-88 105 18 that that SCONJ issue-88 105 19 he he PRON issue-88 105 20 is be AUX issue-88 105 21 right right ADJ issue-88 105 22 , , PUNCT issue-88 105 23 the the DET issue-88 105 24 tax tax NOUN issue-88 105 25 authority authority NOUN issue-88 105 26 returns return VERB issue-88 105 27 the the DET issue-88 105 28 amount amount NOUN issue-88 105 29 which which PRON issue-88 105 30 was be AUX issue-88 105 31 paid pay VERB issue-88 105 32 plus plus CCONJ issue-88 105 33 13 13 NUM issue-88 105 34 % % NOUN issue-88 105 35 . . PUNCT issue-88 106 1 4 4 X issue-88 106 2 . . X issue-88 106 3 standardization standardization NOUN issue-88 106 4 as as ADP issue-88 106 5 the the DET issue-88 106 6 way way NOUN issue-88 106 7 in in ADP issue-88 106 8 improving improve VERB issue-88 106 9 of of ADP issue-88 106 10 state state NOUN issue-88 106 11 financial financial ADJ issue-88 106 12 control control NOUN issue-88 106 13 the the DET issue-88 106 14 underestimation underestimation NOUN issue-88 106 15 of of ADP issue-88 106 16 systemic systemic ADJ issue-88 106 17 approach approach NOUN issue-88 106 18 to to ADP issue-88 106 19 the the DET issue-88 106 20 development development NOUN issue-88 106 21 of of ADP issue-88 106 22 domestic domestic ADJ issue-88 106 23 standards standard NOUN issue-88 106 24 of of ADP issue-88 106 25 financial financial ADJ issue-88 106 26 control control NOUN issue-88 106 27 maximally maximally ADV issue-88 106 28 takes take VERB issue-88 106 29 into into ADP issue-88 106 30 account account NOUN issue-88 106 31 the the DET issue-88 106 32 features feature NOUN issue-88 106 33 of of ADP issue-88 106 34 the the DET issue-88 106 35 domestic domestic ADJ issue-88 106 36 system system NOUN issue-88 106 37 of of ADP issue-88 106 38 state state NOUN issue-88 106 39 finances finance NOUN issue-88 106 40 , , PUNCT issue-88 106 41 influences influence VERB issue-88 106 42 its its PRON issue-88 106 43 effectiveness effectiveness NOUN issue-88 106 44 and and CCONJ issue-88 106 45 results result NOUN issue-88 106 46 in in ADP issue-88 106 47 unproductive unproductive ADJ issue-88 106 48 financial financial ADJ issue-88 106 49 and and CCONJ issue-88 106 50 labour labour ADJ issue-88 106 51 charges charge NOUN issue-88 106 52 . . PUNCT issue-88 107 1 standardization standardization NOUN issue-88 107 2 is be AUX issue-88 107 3 important important ADJ issue-88 107 4 element element NOUN issue-88 107 5 for for ADP issue-88 107 6 ensuring ensure VERB issue-88 107 7 fiscal fiscal ADJ issue-88 107 8 transparency transparency NOUN issue-88 107 9 and and CCONJ issue-88 107 10 finance finance NOUN issue-88 107 11 information information NOUN issue-88 107 12 reliability reliability NOUN issue-88 107 13 in in ADP issue-88 107 14 ukraine ukraine NOUN issue-88 107 15 . . PUNCT issue-88 108 1 it it PRON issue-88 108 2 has have VERB issue-88 108 3 a a DET issue-88 108 4 lot lot NOUN issue-88 108 5 of of ADP issue-88 108 6 positive positive ADJ issue-88 108 7 effects effect NOUN issue-88 108 8 on on ADP issue-88 108 9 a a DET issue-88 108 10 state state NOUN issue-88 108 11 financial financial ADJ issue-88 108 12 control control NOUN issue-88 108 13 . . PUNCT issue-88 109 1 firstly firstly ADV issue-88 109 2 it it PRON issue-88 109 3 helps help VERB issue-88 109 4 to to PART issue-88 109 5 achieve achieve VERB issue-88 109 6 common common ADJ issue-88 109 7 aims aim NOUN issue-88 109 8 of of ADP issue-88 109 9 transparency transparency NOUN issue-88 109 10 and and CCONJ issue-88 109 11 reporting reporting NOUN issue-88 109 12 . . PUNCT issue-88 110 1 secondly secondly ADV issue-88 110 2 it it PRON issue-88 110 3 helps help VERB issue-88 110 4 to to PART issue-88 110 5 plan plan VERB issue-88 110 6 and and CCONJ issue-88 110 7 conduct conduct VERB issue-88 110 8 audits audits NOUN issue-88 110 9 , , PUNCT issue-88 110 10 and and CCONJ issue-88 110 11 their their PRON issue-88 110 12 usage usage NOUN issue-88 110 13 provides provide VERB issue-88 110 14 for for ADP issue-88 110 15 the the DET issue-88 110 16 professionalism professionalism NOUN issue-88 110 17 and and CCONJ issue-88 110 18 high high ADJ issue-88 110 19 quality quality NOUN issue-88 110 20 of of ADP issue-88 110 21 control control NOUN issue-88 110 22 results result NOUN issue-88 110 23 , , PUNCT issue-88 110 24 sequence sequence NOUN issue-88 110 25 in in ADP issue-88 110 26 presenting present VERB issue-88 110 27 these these DET issue-88 110 28 results result NOUN issue-88 110 29 to to ADP issue-88 110 30 society society NOUN issue-88 110 31 . . PUNCT issue-88 111 1 thirdly thirdly ADV issue-88 111 2 , , PUNCT issue-88 111 3 standards standard NOUN issue-88 111 4 not not PART issue-88 111 5 only only ADV issue-88 111 6 set set VERB issue-88 111 7 the the DET issue-88 111 8 correct correct ADJ issue-88 111 9 procedure procedure NOUN issue-88 111 10 of of ADP issue-88 111 11 state state NOUN issue-88 111 12 financial financial ADJ issue-88 111 13 control control NOUN issue-88 111 14 and and CCONJ issue-88 111 15 audit audit NOUN issue-88 111 16 , , PUNCT issue-88 111 17 but but CCONJ issue-88 111 18 also also ADV issue-88 111 19 strengthen strengthen VERB issue-88 111 20 these these DET issue-88 111 21 functions function NOUN issue-88 111 22 in in ADP issue-88 111 23 the the DET issue-88 111 24 system system NOUN issue-88 111 25 of of ADP issue-88 111 26 democratic democratic ADJ issue-88 111 27 institutes institutes PROPN issue-88 111 28 of of ADP issue-88 111 29 state state PROPN issue-88 111 30 administration administration PROPN issue-88 111 31 ( ( PUNCT issue-88 111 32 liubenko liubenko PROPN issue-88 111 33 , , PUNCT issue-88 111 34 2015 2015 NUM issue-88 111 35 ) ) PUNCT issue-88 111 36 . . PUNCT issue-88 112 1 the the DET issue-88 112 2 results result NOUN issue-88 112 3 of of ADP issue-88 112 4 state state NOUN issue-88 112 5 financial financial ADJ issue-88 112 6 control control NOUN issue-88 112 7 and and CCONJ issue-88 112 8 audit audit NOUN issue-88 112 9 must must AUX issue-88 112 10 be be AUX issue-88 112 11 based base VERB issue-88 112 12 on on ADP issue-88 112 13 the the DET issue-88 112 14 application application NOUN issue-88 112 15 of of ADP issue-88 112 16 common common ADJ issue-88 112 17 procedures procedure NOUN issue-88 112 18 and and CCONJ issue-88 112 19 methods method NOUN issue-88 112 20 , , PUNCT issue-88 112 21 and and CCONJ issue-88 112 22 also also ADV issue-88 112 23 on on ADP issue-88 112 24 sufficient sufficient ADJ issue-88 112 25 evidences evidence NOUN issue-88 112 26 which which PRON issue-88 112 27 enable enable VERB issue-88 112 28 a a DET issue-88 112 29 state state NOUN issue-88 112 30 inspector inspector NOUN issue-88 112 31 or or CCONJ issue-88 112 32 a a DET issue-88 112 33 public public ADJ issue-88 112 34 accountant accountant NOUN issue-88 112 35 to to PART issue-88 112 36 express express VERB issue-88 112 37 logical logical ADJ issue-88 112 38 and and CCONJ issue-88 112 39 competent competent ADJ issue-88 112 40 opinions opinion NOUN issue-88 112 41 in in ADP issue-88 112 42 the the DET issue-88 112 43 report report NOUN issue-88 112 44 . . PUNCT issue-88 113 1 in in ADP issue-88 113 2 ukraine ukraine ADJ issue-88 113 3 certain certain ADJ issue-88 113 4 steps step NOUN issue-88 113 5 in in ADP issue-88 113 6 standardization standardization NOUN issue-88 113 7 are be AUX issue-88 113 8 taken take VERB issue-88 113 9 to to PART issue-88 113 10 implement implement VERB issue-88 113 11 the the DET issue-88 113 12 international international ADJ issue-88 113 13 standards standard NOUN issue-88 113 14 of of ADP issue-88 113 15 control control NOUN issue-88 113 16 . . PUNCT issue-88 114 1 the the DET issue-88 114 2 main main ADJ issue-88 114 3 direction direction NOUN issue-88 114 4 of of ADP issue-88 114 5 accounting accounting NOUN issue-88 114 6 reform reform NOUN issue-88 114 7 in in ADP issue-88 114 8 the the DET issue-88 114 9 public public ADJ issue-88 114 10 sector sector NOUN issue-88 114 11 defined define VERB issue-88 114 12 by by ADP issue-88 114 13 the the DET issue-88 114 14 cabinet cabinet NOUN issue-88 114 15 of of ADP issue-88 114 16 ministers minister NOUN issue-88 114 17 of of ADP issue-88 114 18 ukraine ukraine NOUN issue-88 114 19 of of ADP issue-88 114 20 16 16 NUM issue-88 114 21 january january PROPN issue-88 114 22 2007 2007 NUM issue-88 114 23 № № ADP issue-88 114 24 34 34 NUM issue-88 114 25 on on ADP issue-88 114 26 approval approval NOUN issue-88 114 27 strategy strategy NOUN issue-88 114 28 modernization modernization NOUN issue-88 114 29 of of ADP issue-88 114 30 the the DET issue-88 114 31 accounting accounting NOUN issue-88 114 32 system system NOUN issue-88 114 33 in in ADP issue-88 114 34 the the DET issue-88 114 35 public public ADJ issue-88 114 36 sector sector NOUN issue-88 114 37 in in ADP issue-88 114 38 20072015 20072015 NUM issue-88 114 39 , , PUNCT issue-88 114 40 which which PRON issue-88 114 41 reflects reflect VERB issue-88 114 42 objectives objective NOUN issue-88 114 43 , , PUNCT issue-88 114 44 goals goal NOUN issue-88 114 45 , , PUNCT issue-88 114 46 main main ADJ issue-88 114 47 directions direction NOUN issue-88 114 48 and and CCONJ issue-88 114 49 measures measure NOUN issue-88 114 50 of of ADP issue-88 114 51 reform reform NOUN issue-88 114 52 . . PUNCT issue-88 115 1 on on ADP issue-88 115 2 december december PROPN issue-88 115 3 18 18 NUM issue-88 115 4 , , PUNCT issue-88 115 5 2013 2013 NUM issue-88 115 6 in in ADP issue-88 115 7 the the DET issue-88 115 8 premises premise NOUN issue-88 115 9 of of ADP issue-88 115 10 the the DET issue-88 115 11 eu eu PROPN issue-88 115 12 delegation delegation NOUN issue-88 115 13 in in ADP issue-88 115 14 ukraine ukraine PROPN issue-88 115 15 the the DET issue-88 115 16 working work VERB issue-88 115 17 meeting meeting NOUN issue-88 115 18 with with ADP issue-88 115 19 the the DET issue-88 115 20 expert expert NOUN issue-88 115 21 on on ADP issue-88 115 22 the the DET issue-88 115 23 twinning twin VERB issue-88 115 24 fiche fiche PROPN issue-88 115 25 projects project NOUN issue-88 115 26 preparation preparation NOUN issue-88 115 27 “ " PUNCT issue-88 115 28 improvement improvement NOUN issue-88 115 29 of of ADP issue-88 115 30 the the DET issue-88 115 31 state state NOUN issue-88 115 32 internal internal ADJ issue-88 115 33 financial financial ADJ issue-88 115 34 accounting accounting NOUN issue-88 115 35 in in ADP issue-88 115 36 ukraine ukraine NOUN issue-88 115 37 ” " PUNCT issue-88 115 38 and and CCONJ issue-88 115 39 “ " PUNCT issue-88 115 40 transposing transposing NOUN issue-88 115 41 of of ADP issue-88 115 42 the the DET issue-88 115 43 international international ADJ issue-88 115 44 public public ADJ issue-88 115 45 sector sector NOUN issue-88 115 46 accounting accounting NOUN issue-88 115 47 standards standard NOUN issue-88 115 48 ( ( PUNCT issue-88 115 49 ipsas ipsa NOUN issue-88 115 50 ) ) PUNCT issue-88 115 51 into into ADP issue-88 115 52 the the DET issue-88 115 53 system system NOUN issue-88 115 54 of of ADP issue-88 115 55 public public ADJ issue-88 115 56 audit audit NOUN issue-88 115 57 of of ADP issue-88 115 58 ukraine ukraine NOUN issue-88 115 59 ” " PUNCT issue-88 115 60 took take VERB issue-88 115 61 place place NOUN issue-88 115 62 . . PUNCT issue-88 116 1 during during ADP issue-88 116 2 the the DET issue-88 116 3 event event NOUN issue-88 116 4 the the DET issue-88 116 5 twinning twin VERB issue-88 116 6 fiche fiche NOUN issue-88 116 7 projects project NOUN issue-88 116 8 were be AUX issue-88 116 9 presented present VERB issue-88 116 10 as as ADV issue-88 116 11 well well ADV issue-88 116 12 as as ADP issue-88 116 13 the the DET issue-88 116 14 issue issue NOUN issue-88 116 15 on on ADP issue-88 116 16 cooperation cooperation NOUN issue-88 116 17 within within ADP issue-88 116 18 the the DET issue-88 116 19 framework framework NOUN issue-88 116 20 of of ADP issue-88 116 21 the the DET issue-88 116 22 projects project NOUN issue-88 116 23 were be AUX issue-88 116 24 presented present VERB issue-88 116 25 , , PUNCT issue-88 116 26 further further ADJ issue-88 116 27 direction direction NOUN issue-88 116 28 of of ADP issue-88 116 29 collaboration collaboration NOUN issue-88 116 30 aimed aim VERB issue-88 116 31 at at ADP issue-88 116 32 completion completion NOUN issue-88 116 33 of of ADP issue-88 116 34 development development NOUN issue-88 116 35 of of ADP issue-88 116 36 the the DET issue-88 116 37 project project NOUN issue-88 116 38 documentation documentation NOUN issue-88 116 39 was be AUX issue-88 116 40 approved approve VERB issue-88 116 41 . . PUNCT issue-88 117 1 however however ADV issue-88 117 2 , , PUNCT issue-88 117 3 a a DET issue-88 117 4 lot lot NOUN issue-88 117 5 of of ADP issue-88 117 6 questions question NOUN issue-88 117 7 of of ADP issue-88 117 8 the the DET issue-88 117 9 state state NOUN issue-88 117 10 financial financial ADJ issue-88 117 11 control control NOUN issue-88 117 12 system system NOUN issue-88 117 13 standardization standardization NOUN issue-88 117 14 remain remain VERB issue-88 117 15 open open ADJ issue-88 117 16 . . PUNCT issue-88 118 1 unsystematized unsystematize VERB issue-88 118 2 standards standard NOUN issue-88 118 3 have have AUX issue-88 118 4 negatively negatively ADV issue-88 118 5 affects affect VERB issue-88 118 6 on on ADP issue-88 118 7 their their PRON issue-88 118 8 usage usage NOUN issue-88 118 9 , , PUNCT issue-88 118 10 results result VERB issue-88 118 11 fig fig NOUN issue-88 118 12 . . PUNCT issue-88 119 1 3 3 X issue-88 119 2 . . X issue-88 119 3 approaches approach NOUN issue-88 119 4 to to ADP issue-88 119 5 the the DET issue-88 119 6 types type NOUN issue-88 119 7 of of ADP issue-88 119 8 supreme supreme ADJ issue-88 119 9 bodies body NOUN issue-88 119 10 of of ADP issue-88 119 11 state state NOUN issue-88 119 12 financial financial PROPN issue-88 119 13 control control PROPN issue-88 119 14 court court PROPN issue-88 119 15 of of ADP issue-88 119 16 audit audit PROPN issue-88 119 17 france france PROPN issue-88 119 18 , , PUNCT issue-88 119 19 italy italy PROPN issue-88 119 20 , , PUNCT issue-88 119 21 spain spain PROPN issue-88 119 22 a a DET issue-88 119 23 collegial collegial ADJ issue-88 119 24 body body NOUN issue-88 119 25 which which PRON issue-88 119 26 is be AUX issue-88 119 27 not not PART issue-88 119 28 entrusted entrust VERB issue-88 119 29 with with ADP issue-88 119 30 judgments judgment NOUN issue-88 119 31 accounting accounting PROPN issue-88 119 32 chamber chamber PROPN issue-88 119 33 ( ( PUNCT issue-88 119 34 russian russian PROPN issue-88 119 35 federation federation PROPN issue-88 119 36 , , PUNCT issue-88 119 37 ukraine ukraine PROPN issue-88 119 38 ) ) PUNCT issue-88 119 39 supreme supreme PROPN issue-88 119 40 chamber chamber PROPN issue-88 119 41 of of ADP issue-88 119 42 control control PROPN issue-88 119 43 ( ( PUNCT issue-88 119 44 poland poland PROPN issue-88 119 45 ) ) PUNCT issue-88 119 46 independent independent ADJ issue-88 119 47 accountability accountability NOUN issue-88 119 48 office office NOUN issue-88 119 49 , , PUNCT issue-88 119 50 headed head VERB issue-88 119 51 by by ADP issue-88 119 52 comptroller comptroller NOUN issue-88 119 53 general general ADJ issue-88 119 54 auditor auditor PROPN issue-88 119 55 office office NOUN issue-88 119 56 receives receive VERB issue-88 119 57 funds fund NOUN issue-88 119 58 from from ADP issue-88 119 59 parliament parliament NOUN issue-88 119 60 ( ( PUNCT issue-88 119 61 not not PART issue-88 119 62 from from ADP issue-88 119 63 government government NOUN issue-88 119 64 ) ) PUNCT issue-88 119 65 ( ( PUNCT issue-88 119 66 denmark denmark PROPN issue-88 119 67 , , PUNCT issue-88 119 68 united united ADJ issue-88 119 69 kingdom kingdom PROPN issue-88 119 70 , , PUNCT issue-88 119 71 ireland ireland PROPN issue-88 119 72 ) ) PUNCT issue-88 119 73 control control PROPN issue-88 119 74 administration administration NOUN issue-88 119 75 within within ADP issue-88 119 76 the the DET issue-88 119 77 structure structure NOUN issue-88 119 78 of of ADP issue-88 119 79 the the DET issue-88 119 80 government government NOUN issue-88 119 81 headed head VERB issue-88 119 82 by by ADP issue-88 119 83 the the DET issue-88 119 84 comptroller comptroller NOUN issue-88 119 85 general general ADJ issue-88 119 86 auditor auditor NOUN issue-88 119 87 there there PRON issue-88 119 88 are be VERB issue-88 119 89 two two NUM issue-88 119 90 control control NOUN issue-88 119 91 bodies body NOUN issue-88 119 92 : : PUNCT issue-88 119 93 one one NUM issue-88 119 94 of of ADP issue-88 119 95 them they PRON issue-88 119 96 is be AUX issue-88 119 97 accountable accountable ADJ issue-88 119 98 to to ADP issue-88 119 99 government government NOUN issue-88 119 100 , , PUNCT issue-88 119 101 and and CCONJ issue-88 119 102 the the DET issue-88 119 103 second second ADJ issue-88 119 104 one one NOUN issue-88 119 105 is be AUX issue-88 119 106 to to ADP issue-88 119 107 parliament parliament NOUN issue-88 119 108 ( ( PUNCT issue-88 119 109 finland finland PROPN issue-88 119 110 , , PUNCT issue-88 119 111 sweden sweden PROPN issue-88 119 112 ) ) PUNCT issue-88 119 113 baltic baltic PROPN issue-88 119 114 journal journal PROPN issue-88 119 115 of of ADP issue-88 119 116 economic economic ADJ issue-88 119 117 studies study NOUN issue-88 119 118 109 109 NUM issue-88 119 119 vol vol NOUN issue-88 119 120 . . PROPN issue-88 120 1 2 2 NUM issue-88 120 2 , , PUNCT issue-88 120 3 no no INTJ issue-88 120 4 . . NOUN issue-88 120 5 2 2 NUM issue-88 120 6 , , PUNCT issue-88 120 7 2016 2016 NUM issue-88 120 8 in in ADP issue-88 120 9 an an DET issue-88 120 10 ambiguous ambiguous ADJ issue-88 120 11 interpretation interpretation NOUN issue-88 120 12 of of ADP issue-88 120 13 separate separate ADJ issue-88 120 14 situations situation NOUN issue-88 120 15 which which PRON issue-88 120 16 arise arise VERB issue-88 120 17 during during ADP issue-88 120 18 control control NOUN issue-88 120 19 activity activity NOUN issue-88 120 20 . . PUNCT issue-88 121 1 nowadays nowadays ADV issue-88 121 2 a a DET issue-88 121 3 correct correct ADJ issue-88 121 4 interpretation interpretation NOUN issue-88 121 5 of of ADP issue-88 121 6 such such ADJ issue-88 121 7 indicators indicator NOUN issue-88 121 8 such such ADJ issue-88 121 9 as as ADP issue-88 121 10 state state NOUN issue-88 121 11 debt debt NOUN issue-88 121 12 and and CCONJ issue-88 121 13 state state NOUN issue-88 121 14 deficit deficit NOUN issue-88 121 15 are be AUX issue-88 121 16 important important ADJ issue-88 121 17 in in ADP issue-88 121 18 terms term NOUN issue-88 121 19 of of ADP issue-88 121 20 assistance assistance NOUN issue-88 121 21 from from ADP issue-88 121 22 international international ADJ issue-88 121 23 organizations organization NOUN issue-88 121 24 . . PUNCT issue-88 122 1 4 4 X issue-88 122 2 . . X issue-88 122 3 conclusion conclusion VERB issue-88 122 4 the the DET issue-88 122 5 analysis analysis NOUN issue-88 122 6 shows show VERB issue-88 122 7 the the DET issue-88 122 8 need need NOUN issue-88 122 9 to to PART issue-88 122 10 improve improve VERB issue-88 122 11 a a DET issue-88 122 12 state state NOUN issue-88 122 13 financial financial ADJ issue-88 122 14 control control NOUN issue-88 122 15 . . PUNCT issue-88 123 1 a a DET issue-88 123 2 lot lot NOUN issue-88 123 3 of of ADP issue-88 123 4 problems problem NOUN issue-88 123 5 should should AUX issue-88 123 6 be be AUX issue-88 123 7 solved solve VERB issue-88 123 8 including include VERB issue-88 123 9 judicial judicial ADJ issue-88 123 10 issues issue NOUN issue-88 123 11 and and CCONJ issue-88 123 12 issues issue NOUN issue-88 123 13 of of ADP issue-88 123 14 standardization standardization NOUN issue-88 123 15 . . PUNCT issue-88 124 1 the the DET issue-88 124 2 most most ADV issue-88 124 3 important important ADJ issue-88 124 4 judicial judicial ADJ issue-88 124 5 issue issue NOUN issue-88 124 6 is be AUX issue-88 124 7 to to PART issue-88 124 8 provide provide VERB issue-88 124 9 accounting accounting NOUN issue-88 124 10 chamber chamber PROPN issue-88 124 11 of of ADP issue-88 124 12 ukraine ukraine PROPN issue-88 124 13 to to PART issue-88 124 14 represent represent VERB issue-88 124 15 the the DET issue-88 124 16 state state NOUN issue-88 124 17 in in ADP issue-88 124 18 legal legal ADJ issue-88 124 19 proceedings proceeding NOUN issue-88 124 20 and and CCONJ issue-88 124 21 to to PART issue-88 124 22 fulfil fulfil VERB issue-88 124 23 the the DET issue-88 124 24 preventive preventive ADJ issue-88 124 25 functions function NOUN issue-88 124 26 . . PUNCT issue-88 125 1 in in ADP issue-88 125 2 the the DET issue-88 125 3 developed develop VERB issue-88 125 4 countries country NOUN issue-88 125 5 financial financial ADJ issue-88 125 6 control control NOUN issue-88 125 7 is be AUX issue-88 125 8 a a DET issue-88 125 9 part part NOUN issue-88 125 10 of of ADP issue-88 125 11 the the DET issue-88 125 12 state state NOUN issue-88 125 13 regulation regulation NOUN issue-88 125 14 in in ADP issue-88 125 15 order order NOUN issue-88 125 16 to to PART issue-88 125 17 detect detect VERB issue-88 125 18 deviations deviation NOUN issue-88 125 19 from from ADP issue-88 125 20 the the DET issue-88 125 21 regulations regulation NOUN issue-88 125 22 and and CCONJ issue-88 125 23 violations violation NOUN issue-88 125 24 of of ADP issue-88 125 25 the the DET issue-88 125 26 principles principle NOUN issue-88 125 27 of of ADP issue-88 125 28 legality legality NOUN issue-88 125 29 and and CCONJ issue-88 125 30 efficiency efficiency NOUN issue-88 125 31 . . PUNCT issue-88 126 1 the the DET issue-88 126 2 standards standard NOUN issue-88 126 3 help help VERB issue-88 126 4 to to PART issue-88 126 5 get get VERB issue-88 126 6 a a DET issue-88 126 7 common common ADJ issue-88 126 8 language language NOUN issue-88 126 9 and and CCONJ issue-88 126 10 common common ADJ issue-88 126 11 approaches approach NOUN issue-88 126 12 and and CCONJ issue-88 126 13 avoid avoid VERB issue-88 126 14 differences difference NOUN issue-88 126 15 in in ADP issue-88 126 16 interpretation interpretation NOUN issue-88 126 17 of of ADP issue-88 126 18 financial financial ADJ issue-88 126 19 statements statement NOUN issue-88 126 20 . . PUNCT issue-88 127 1 it it PRON issue-88 127 2 ’s ’ VERB issue-88 127 3 important important ADJ issue-88 127 4 for for ADP issue-88 127 5 internal internal ADJ issue-88 127 6 use use NOUN issue-88 127 7 within within ADP issue-88 127 8 an an DET issue-88 127 9 institution institution NOUN issue-88 127 10 , , PUNCT issue-88 127 11 and and CCONJ issue-88 127 12 also also ADV issue-88 127 13 for for ADP issue-88 127 14 external external ADJ issue-88 127 15 users user NOUN issue-88 127 16 . . PUNCT issue-88 128 1 standards standard NOUN issue-88 128 2 not not PART issue-88 128 3 only only ADV issue-88 128 4 improve improve VERB issue-88 128 5 budget budget NOUN issue-88 128 6 transparency transparency NOUN issue-88 128 7 rating rating NOUN issue-88 128 8 but but CCONJ issue-88 128 9 also also ADV issue-88 128 10 promote promote VERB issue-88 128 11 trust trust NOUN issue-88 128 12 by by ADP issue-88 128 13 international international ADJ issue-88 128 14 financial financial ADJ issue-88 128 15 organizations organization NOUN issue-88 128 16 . . PUNCT issue-88 129 1 it it PRON issue-88 129 2 ’s ’ VERB issue-88 129 3 especially especially ADV issue-88 129 4 necessary necessary ADJ issue-88 129 5 for for ADP issue-88 129 6 ukraine ukraine NOUN issue-88 129 7 , , PUNCT issue-88 129 8 considering consider VERB issue-88 129 9 the the DET issue-88 129 10 need need NOUN issue-88 129 11 of of ADP issue-88 129 12 external external ADJ issue-88 129 13 funding funding NOUN issue-88 129 14 to to PART issue-88 129 15 implement implement VERB issue-88 129 16 structural structural ADJ issue-88 129 17 reforms reform NOUN issue-88 129 18 . . PUNCT issue-88 130 1 references reference NOUN issue-88 130 2 strategy strategy NOUN issue-88 130 3 of of ADP issue-88 130 4 modernization modernization NOUN issue-88 130 5 of of ADP issue-88 130 6 the the DET issue-88 130 7 accounting accounting NOUN issue-88 130 8 system system NOUN issue-88 130 9 in in ADP issue-88 130 10 the the DET issue-88 130 11 public public ADJ issue-88 130 12 sector sector NOUN issue-88 130 13 in in ADP issue-88 130 14 2007 2007 NUM issue-88 130 15 - - SYM issue-88 130 16 2015 2015 NUM issue-88 130 17 ( ( PUNCT issue-88 130 18 cabinet cabinet NOUN issue-88 130 19 of of ADP issue-88 130 20 ministers minister NOUN issue-88 130 21 of of ADP issue-88 130 22 ukraine ukraine NOUN issue-88 130 23 ; ; PUNCT issue-88 130 24 16.01.2007 16.01.2007 NUM issue-88 130 25 № № NUM issue-88 130 26 34 34 NUM issue-88 130 27 ) ) PUNCT issue-88 130 28 on on ADP issue-88 130 29 the the DET issue-88 130 30 accounting accounting NOUN issue-88 130 31 chamber chamber PROPN issue-88 130 32 ( ( PUNCT issue-88 130 33 verkhovna verkhovna VERB issue-88 130 34 rada rada PROPN issue-88 130 35 of of ADP issue-88 130 36 ukraine ukraine NOUN issue-88 130 37 ; ; PUNCT issue-88 130 38 law law NOUN issue-88 130 39 of of ADP issue-88 130 40 02.07.2015 02.07.2015 NUM issue-88 130 41 № № ADJ issue-88 130 42 576 576 NUM issue-88 130 43 - - PUNCT issue-88 130 44 viii viii NOUN issue-88 130 45 ) ) PUNCT issue-88 130 46 on on ADP issue-88 130 47 public public ADJ issue-88 130 48 procurement procurement NOUN issue-88 130 49 ( ( PUNCT issue-88 130 50 verkhovna verkhovna VERB issue-88 130 51 rada rada PROPN issue-88 130 52 of of ADP issue-88 130 53 ukraine ukraine NOUN issue-88 130 54 ; ; PUNCT issue-88 130 55 law law NOUN issue-88 130 56 of of ADP issue-88 130 57 10.04.2014 10.04.2014 NUM issue-88 130 58 № № ADP issue-88 130 59 1197 1197 NUM issue-88 130 60 - - PUNCT issue-88 130 61 vii vii NOUN issue-88 130 62 ) ) PUNCT issue-88 130 63 сoncept сoncept ADJ issue-88 130 64 for for ADP issue-88 130 65 the the DET issue-88 130 66 development development NOUN issue-88 130 67 of of ADP issue-88 130 68 public public ADJ issue-88 130 69 internal internal ADJ issue-88 130 70 financial financial ADJ issue-88 130 71 control control NOUN issue-88 130 72 until until ADP issue-88 130 73 2017 2017 NUM issue-88 130 74 ( ( PUNCT issue-88 130 75 cabinet cabinet NOUN issue-88 130 76 of of ADP issue-88 130 77 ministers minister NOUN issue-88 130 78 of of ADP issue-88 130 79 ukraine ukraine NOUN issue-88 130 80 ; ; PUNCT issue-88 130 81 24.05.2005 24.05.2005 NUM issue-88 130 82 № № ADP issue-88 130 83 158 158 NUM issue-88 130 84 ) ) PUNCT issue-88 130 85 guidelines guideline NOUN issue-88 130 86 for for ADP issue-88 130 87 the the DET issue-88 130 88 organization organization NOUN issue-88 130 89 of of ADP issue-88 130 90 internal internal ADJ issue-88 130 91 control control NOUN issue-88 130 92 by by ADP issue-88 130 93 managers manager NOUN issue-88 130 94 of of ADP issue-88 130 95 government government NOUN issue-88 130 96 money money NOUN issue-88 130 97 in in ADP issue-88 130 98 its its PRON issue-88 130 99 institutions institution NOUN issue-88 130 100 and and CCONJ issue-88 130 101 in in ADP issue-88 130 102 subordinate subordinate ADJ issue-88 130 103 budget budget NOUN issue-88 130 104 institutions institution NOUN issue-88 130 105 ( ( PUNCT issue-88 130 106 ministry ministry NOUN issue-88 130 107 of of ADP issue-88 130 108 finance finance PROPN issue-88 130 109 of of ADP issue-88 130 110 ukraine ukraine NOUN issue-88 130 111 ; ; PUNCT issue-88 130 112 14.09.2012 14.09.2012 NUM issue-88 130 113 № № ADP issue-88 130 114 995 995 NUM issue-88 130 115 ) ) PUNCT issue-88 130 116 issai issai VERB issue-88 130 117 300 300 NUM issue-88 130 118 performance performance NOUN issue-88 130 119 audit audit NOUN issue-88 130 120 . . PUNCT issue-88 131 1 ( ( PUNCT issue-88 131 2 2012 2012 NUM issue-88 131 3 ) ) PUNCT issue-88 131 4 . . PUNCT issue-88 132 1 retrieved retrieve VERB issue-88 132 2 from from ADP issue-88 132 3 : : PUNCT issue-88 132 4 http://www.issai.org/media/69911/issai300-english http://www.issai.org/media/69911/issai300-english PROPN issue-88 132 5 . . PROPN issue-88 132 6 pdf pdf NOUN issue-88 132 7 . . PUNCT issue-88 133 1 60 60 NUM issue-88 133 2 issai issai ADJ issue-88 133 3 executive executive ADJ issue-88 133 4 summaries summary NOUN issue-88 133 5 . . PUNCT issue-88 134 1 ( ( PUNCT issue-88 134 2 2013 2013 NUM issue-88 134 3 ) ) PUNCT issue-88 134 4 . . PUNCT issue-88 135 1 retrieved retrieve VERB issue-88 135 2 from from ADP issue-88 135 3 : : PUNCT issue-88 135 4 http://www.intosai.org/issai-executive-summaries.html http://www.intosai.org/issai-executive-summaries.html PROPN issue-88 135 5 lima lima PROPN issue-88 135 6 declaration declaration PROPN issue-88 135 7 . . PUNCT issue-88 136 1 ( ( PUNCT issue-88 136 2 2012 2012 NUM issue-88 136 3 ) ) PUNCT issue-88 136 4 . . PUNCT issue-88 137 1 available available ADJ issue-88 137 2 at at ADP issue-88 137 3 : : PUNCT issue-88 137 4 http://www.issai.org/media/12901/issai_1_e.pdf http://www.issai.org/media/12901/issai_1_e.pdf PROPN issue-88 137 5 lyubenko lyubenko PROPN issue-88 137 6 , , PUNCT issue-88 137 7 a. a. NOUN issue-88 137 8 ( ( PUNCT issue-88 137 9 2015 2015 NUM issue-88 137 10 ) ) PUNCT issue-88 137 11 . . PUNCT issue-88 138 1 standartization standartization NOUN issue-88 138 2 of of ADP issue-88 138 3 state state NOUN issue-88 138 4 financial financial ADJ issue-88 138 5 control control NOUN issue-88 138 6 on on ADP issue-88 138 7 the the DET issue-88 138 8 basis basis NOUN issue-88 138 9 of of ADP issue-88 138 10 system system NOUN issue-88 138 11 approach approach NOUN issue-88 138 12 . . PUNCT issue-88 139 1 ekonomika ekonomika PROPN issue-88 139 2 / / SYM issue-88 139 3 economics economic NOUN issue-88 139 4 , , PUNCT issue-88 139 5 № № NOUN issue-88 139 6 94(1 94(1 NUM issue-88 139 7 ): ): PUNCT issue-88 139 8 52 52 NUM issue-88 139 9 - - SYM issue-88 139 10 60 60 NUM issue-88 139 11 dikan dikan ADJ issue-88 139 12 , , PUNCT issue-88 139 13 l.v l.v PROPN issue-88 139 14 . . PROPN issue-88 139 15 , , PUNCT issue-88 139 16 synyuhina synyuhina PROPN issue-88 139 17 , , PUNCT issue-88 139 18 n.v n.v PROPN issue-88 139 19 . . PROPN issue-88 139 20 , , PUNCT issue-88 139 21 deyneko deyneko NOUN issue-88 139 22 , , PUNCT issue-88 139 23 y.v y.v PROPN issue-88 139 24 . . PROPN issue-88 139 25 ( ( PUNCT issue-88 139 26 2014 2014 NUM issue-88 139 27 ) ) PUNCT issue-88 139 28 . . PUNCT issue-88 140 1 internal internal ADJ issue-88 140 2 control control NOUN issue-88 140 3 under under ADP issue-88 140 4 public public ADJ issue-88 140 5 financial financial ADJ issue-88 140 6 control control NOUN issue-88 140 7 system system NOUN issue-88 140 8 reformation reformation NOUN issue-88 140 9 : : PUNCT issue-88 140 10 the the DET issue-88 140 11 state state NOUN issue-88 140 12 of of ADP issue-88 140 13 implementation implementation NOUN issue-88 140 14 and and CCONJ issue-88 140 15 development development NOUN issue-88 140 16 prospects prospect NOUN issue-88 140 17 . . PUNCT issue-88 141 1 actual actual ADJ issue-88 141 2 problems problem NOUN issue-88 141 3 of of ADP issue-88 141 4 economics economic NOUN issue-88 141 5 , , PUNCT issue-88 141 6 vol vol NOUN issue-88 141 7 . . PUNCT issue-88 142 1 4(154 4(154 NOUN issue-88 142 2 ): ): PUNCT issue-88 142 3 446 446 NUM issue-88 142 4 - - SYM issue-88 142 5 454 454 NUM issue-88 142 6 tkachenko tkachenko NOUN issue-88 142 7 , , PUNCT issue-88 142 8 o. o. NOUN issue-88 142 9 ( ( PUNCT issue-88 142 10 2015 2015 NUM issue-88 142 11 ) ) PUNCT issue-88 142 12 . . PUNCT issue-88 143 1 european european ADJ issue-88 143 2 vector vector NOUN issue-88 143 3 in in ADP issue-88 143 4 the the DET issue-88 143 5 development development NOUN issue-88 143 6 of of ADP issue-88 143 7 the the DET issue-88 143 8 system system NOUN issue-88 143 9 of of ADP issue-88 143 10 state state NOUN issue-88 143 11 financial financial ADJ issue-88 143 12 control control NOUN issue-88 143 13 . . PUNCT issue-88 144 1 finance finance NOUN issue-88 144 2 control control NOUN issue-88 144 3 , , PUNCT issue-88 144 4 vol vol NOUN issue-88 144 5 . . PUNCT issue-88 145 1 2(109 2(109 NUM issue-88 145 2 ): ): PUNCT issue-88 145 3 42 42 NUM issue-88 145 4 - - SYM issue-88 145 5 47 47 NUM issue-88 145 6 homutenko homutenko NOUN issue-88 145 7 , , PUNCT issue-88 145 8 v.p v.p PROPN issue-88 145 9 , , PUNCT issue-88 145 10 homutenko homutenko PROPN issue-88 145 11 , , PUNCT issue-88 145 12 a.v a.v PROPN issue-88 145 13 . . PROPN issue-88 145 14 ( ( PUNCT issue-88 145 15 2011 2011 NUM issue-88 145 16 ) ) PUNCT issue-88 145 17 . . PUNCT issue-88 146 1 accounting accounting PROPN issue-88 146 2 chamber chamber PROPN issue-88 146 3 as as ADP issue-88 146 4 a a DET issue-88 146 5 body body NOUN issue-88 146 6 of of ADP issue-88 146 7 parliamentary parliamentary ADJ issue-88 146 8 financial financial ADJ issue-88 146 9 control control PROPN issue-88 146 10 ukraine ukraine PROPN issue-88 146 11 . . PUNCT issue-88 147 1 socio socio NOUN issue-88 147 2 - - PUNCT issue-88 147 3 economic economic ADJ issue-88 147 4 research research NOUN issue-88 147 5 bulletin bulletin NOUN issue-88 147 6 , , PUNCT issue-88 147 7 vol vol NOUN issue-88 147 8 . . PUNCT issue-88 148 1 2(42 2(42 NUM issue-88 148 2 ): ): PUNCT issue-88 148 3 466 466 NUM issue-88 148 4 - - SYM issue-88 148 5 471 471 NUM issue-88 148 6 наталия наталия NOUN issue-88 148 7 медведкова медведкова NOUN issue-88 148 8 направления направления PROPN issue-88 148 9 совершенствования совершенствования PROPN issue-88 148 10 государственного государственного NOUN issue-88 148 11 финансового финансового PROPN issue-88 148 12 контроля контроля VERB issue-88 148 13 в в PROPN issue-88 148 14 украине украине PROPN issue-88 148 15 аннотация аннотация PROPN issue-88 148 16 . . PUNCT issue-88 149 1 целью целью PROPN issue-88 149 2 данной данной PROPN issue-88 149 3 работы работы PROPN issue-88 149 4 является является PROPN issue-88 149 5 предложение предложение PROPN issue-88 149 6 направлений направлений PROPN issue-88 149 7 развития развития VERB issue-88 149 8 системы системы PROPN issue-88 149 9 государственного государственного NOUN issue-88 149 10 финансового финансового PROPN issue-88 149 11 контроля контроля VERB issue-88 149 12 в в PROPN issue-88 149 13 украине украине PROPN issue-88 149 14 . . PROPN issue-88 149 15 объектом объектом PROPN issue-88 149 16 данного данного NOUN issue-88 149 17 исследования исследования NOUN issue-88 149 18 является является ADJ issue-88 149 19 процесс процесс NOUN issue-88 149 20 осуществления осуществления NOUN issue-88 149 21 государственного государственного NOUN issue-88 149 22 финансового финансового NOUN issue-88 149 23 контроля контроля VERB issue-88 149 24 . . PUNCT issue-88 150 1 методология методология NOUN issue-88 150 2 . . PUNCT issue-88 151 1 методами методами PROPN issue-88 151 2 исследования исследования PROPN issue-88 151 3 являются являются ADJ issue-88 151 4 системный системный NOUN issue-88 151 5 подход подход NOUN issue-88 151 6 , , PUNCT issue-88 151 7 группировка группировка NOUN issue-88 151 8 , , PUNCT issue-88 151 9 табличный табличный PROPN issue-88 151 10 метод метод PROPN issue-88 151 11 , , PUNCT issue-88 151 12 структурно структурно PROPN issue-88 151 13 - - PUNCT issue-88 151 14 функциональный функциональный PROPN issue-88 151 15 метод метод NOUN issue-88 151 16 . . PUNCT issue-88 152 1 с с PROPN issue-88 152 2 целью целью PROPN issue-88 152 3 определения определения PROPN issue-88 152 4 типов типов PROPN issue-88 152 5 и и PROPN issue-88 152 6 элементов элементов NOUN issue-88 152 7 финансового финансового PROPN issue-88 152 8 контроля контроля VERB issue-88 152 9 использован использован VERB issue-88 152 10 системный системный NOUN issue-88 152 11 подход подход NOUN issue-88 152 12 . . PUNCT issue-88 153 1 для для PROPN issue-88 153 2 характеристики характеристики PROPN issue-88 153 3 распределения распределения NOUN issue-88 153 4 государственного государственного NOUN issue-88 153 5 финансового финансового NOUN issue-88 153 6 контроля контроля VERB issue-88 153 7 согласно согласно PROPN issue-88 153 8 лимской лимской PROPN issue-88 153 9 декларации декларации PROPN issue-88 153 10 ; ; PUNCT issue-88 153 11 видов видов VERB issue-88 153 12 и и PROPN issue-88 153 13 элементов элементов PROPN issue-88 153 14 государственного государственного NOUN issue-88 153 15 финансового финансового NOUN issue-88 153 16 контроля контроля VERB issue-88 153 17 ; ; PUNCT issue-88 153 18 типов типов PROPN issue-88 153 19 высших высших VERB issue-88 153 20 органов органов ADJ issue-88 153 21 финансового финансового NOUN issue-88 153 22 контроля контроля VERB issue-88 153 23 метод метод PROPN issue-88 153 24 группировки группировки VERB issue-88 153 25 и и PROPN issue-88 153 26 табличный табличный PROPN issue-88 153 27 метод метод PROPN issue-88 153 28 . . PUNCT issue-88 154 1 для для PROPN issue-88 154 2 раскрытия раскрытия PROPN issue-88 154 3 механизма механизма VERB issue-88 154 4 осуществления осуществления ADJ issue-88 154 5 системы системы NOUN issue-88 154 6 государственного государственного NOUN issue-88 154 7 финансового финансового PROPN issue-88 154 8 контроля контроля VERB issue-88 154 9 структурнофункциональный структурнофункциональный NOUN issue-88 154 10 метод метод NOUN issue-88 154 11 . . PUNCT issue-88 155 1 результаты результаты PROPN issue-88 155 2 исследования исследования NOUN issue-88 155 3 показали показали PROPN issue-88 155 4 , , PUNCT issue-88 155 5 что что PROPN issue-88 155 6 в в PROPN issue-88 155 7 последнее последнее PROPN issue-88 155 8 время время PROPN issue-88 155 9 правительством правительством PROPN issue-88 155 10 сделаны сделаны PROPN issue-88 155 11 шаги шаги PROPN issue-88 155 12 для для PROPN issue-88 155 13 улучшения улучшения PROPN issue-88 155 14 механизма механизма NOUN issue-88 155 15 контроля контроля VERB issue-88 155 16 за за ADP issue-88 155 17 использованием использованием ADJ issue-88 155 18 государственных государственных ADJ issue-88 155 19 средств средств ADJ issue-88 155 20 . . PUNCT issue-88 156 1 с с PROPN issue-88 156 2 другой другой PROPN issue-88 156 3 стороны стороны PROPN issue-88 156 4 , , PUNCT issue-88 156 5 международный международный NOUN issue-88 156 6 опыт опыт VERB issue-88 156 7 включает включает PROPN issue-88 156 8 в в PROPN issue-88 156 9 себя себя PROPN issue-88 156 10 важные важные NOUN issue-88 156 11 аспекты аспекты ADJ issue-88 156 12 государственного государственного NOUN issue-88 156 13 финансового финансового NOUN issue-88 156 14 контроля контроля VERB issue-88 156 15 , , PUNCT issue-88 156 16 которые которые ADP issue-88 156 17 могут могут NOUN issue-88 156 18 быть быть NOUN issue-88 156 19 реализованы реализованы NOUN issue-88 156 20 в в PROPN issue-88 156 21 украине украине PROPN issue-88 156 22 . . PROPN issue-88 156 23 кроме кроме PROPN issue-88 156 24 того того PROPN issue-88 156 25 , , PUNCT issue-88 156 26 в в PROPN issue-88 156 27 украине украине PROPN issue-88 156 28 реализованы реализованы PROPN issue-88 156 29 определенные определенные PROPN issue-88 156 30 шаги шаги ADJ issue-88 156 31 по по PROPN issue-88 156 32 внедрению внедрению PROPN issue-88 156 33 международных международных X issue-88 156 34 стандартов стандартов PROPN issue-88 156 35 контроля контроля VERB issue-88 156 36 : : PUNCT issue-88 156 37 в в PROPN issue-88 156 38 первую первую PROPN issue-88 156 39 очередь очередь VERB issue-88 156 40 , , PUNCT issue-88 156 41 утверждена утверждена VERB issue-88 156 42 стратегия стратегия ADJ issue-88 156 43 модернизации модернизации NOUN issue-88 156 44 системы системы NOUN issue-88 156 45 бухгалтерского бухгалтерского NOUN issue-88 156 46 учета учета PROPN issue-88 156 47 в в PROPN issue-88 156 48 государственном государственном PROPN issue-88 156 49 секторе секторе PROPN issue-88 157 1 в в PROPN issue-88 157 2 2007 2007 NUM issue-88 157 3 - - SYM issue-88 157 4 2015 2015 NUM issue-88 157 5 годах годах NOUN issue-88 157 6 . . PUNCT issue-88 158 1 кроме кроме PROPN issue-88 158 2 того того PROPN issue-88 158 3 , , PUNCT issue-88 158 4 в в PROPN issue-88 158 5 2013 2013 NUM issue-88 158 6 году году PROPN issue-88 158 7 в в PROPN issue-88 158 8 украине украине PROPN issue-88 158 9 состоялась состоялась PROPN issue-88 158 10 рабочая рабочая PROPN issue-88 158 11 встреча встреча VERB issue-88 158 12 с с PROPN issue-88 158 13 экспертом экспертом NOUN issue-88 158 14 twinning twin VERB issue-88 158 15 fiche fiche NOUN issue-88 158 16 projects project NOUN issue-88 158 17 , , PUNCT issue-88 158 18 где где PROPN issue-88 158 19 были были PROPN issue-88 158 20 утверждены утверждены PROPN issue-88 158 21 дальнейшие дальнейшие PROPN issue-88 158 22 baltic baltic PROPN issue-88 158 23 journal journal PROPN issue-88 158 24 of of ADP issue-88 158 25 economic economic ADJ issue-88 158 26 studies study NOUN issue-88 158 27 110 110 NUM issue-88 158 28 vol vol NOUN issue-88 158 29 . . PROPN issue-88 159 1 2 2 NUM issue-88 159 2 , , PUNCT issue-88 159 3 no no INTJ issue-88 159 4 . . NOUN issue-88 159 5 2 2 NUM issue-88 159 6 , , PUNCT issue-88 159 7 2016 2016 NUM issue-88 159 8 направления направления ADJ issue-88 159 9 сотрудничества сотрудничества NOUN issue-88 159 10 , , PUNCT issue-88 159 11 направленного направленного ADJ issue-88 159 12 на на PROPN issue-88 159 13 завершение завершение NOUN issue-88 159 14 разработки разработки PROPN issue-88 159 15 проектной проектной PROPN issue-88 159 16 документации документации VERB issue-88 159 17 . . PUNCT issue-88 160 1 тем тем NOUN issue-88 160 2 не не PROPN issue-88 160 3 менее менее PROPN issue-88 160 4 , , PUNCT issue-88 160 5 много много NOUN issue-88 160 6 вопросов вопросов NOUN issue-88 160 7 стандартизации стандартизации VERB issue-88 160 8 системы системы NOUN issue-88 160 9 государственного государственного NOUN issue-88 160 10 финансового финансового PROPN issue-88 160 11 контроля контроля VERB issue-88 160 12 остаются остаются PROPN issue-88 160 13 открытыми открытыми PROPN issue-88 160 14 . . PUNCT issue-88 161 1 отсутствие отсутствие PROPN issue-88 161 2 систематизации систематизации CCONJ issue-88 161 3 стандартов стандартов NOUN issue-88 161 4 негативно негативно NOUN issue-88 161 5 сказывается сказывается NOUN issue-88 161 6 на на PROPN issue-88 161 7 их их PROPN issue-88 161 8 использовании использовании PROPN issue-88 161 9 , , PUNCT issue-88 161 10 приводит приводит PROPN issue-88 161 11 к к PROPN issue-88 161 12 неоднозначной неоднозначной AUX issue-88 161 13 интерпретации интерпретации VERB issue-88 161 14 отдельных отдельных NOUN issue-88 161 15 ситуаций ситуаций PROPN issue-88 161 16 , , PUNCT issue-88 161 17 которые которые ADP issue-88 161 18 возникают возникают PROPN issue-88 161 19 в в PROPN issue-88 161 20 ходе ходе PROPN issue-88 161 21 осуществления осуществления NOUN issue-88 161 22 контрольной контрольной NOUN issue-88 161 23 деятельности деятельности PROPN issue-88 161 24 . . PUNCT issue-88 162 1 практическое практическое ADJ issue-88 162 2 значение значение PROPN issue-88 162 3 . . PUNCT issue-88 163 1 во во NUM issue-88 163 2 - - PUNCT issue-88 163 3 первых первых NOUN issue-88 163 4 , , PUNCT issue-88 163 5 были были NOUN issue-88 163 6 рассмотрены рассмотрены NOUN issue-88 163 7 виды виды NOUN issue-88 163 8 государственного государственного X issue-88 163 9 финансового финансового NOUN issue-88 163 10 контроля контроля VERB issue-88 163 11 в в PROPN issue-88 163 12 соответствии соответствии VERB issue-88 163 13 с с PROPN issue-88 163 14 распределением распределением VERB issue-88 163 15 полномочий полномочий ADP issue-88 163 16 между между ADJ issue-88 163 17 различными различными ADJ issue-88 163 18 органами органами NOUN issue-88 163 19 . . PUNCT issue-88 164 1 во во NUM issue-88 164 2 - - PUNCT issue-88 164 3 вторых вторых NOUN issue-88 164 4 , , PUNCT issue-88 164 5 предложены предложены AUX issue-88 164 6 направления направления PROPN issue-88 164 7 совершенствования совершенствования PROPN issue-88 164 8 государственного государственного NOUN issue-88 164 9 финансового финансового PROPN issue-88 164 10 контроля контроля VERB issue-88 164 11 в в PROPN issue-88 164 12 украине украине PROPN issue-88 164 13 . . PUNCT issue-88 165 1 в в PROPN issue-88 165 2 дополнение дополнение PROPN issue-88 165 3 к к PROPN issue-88 165 4 предыдущим предыдущим PROPN issue-88 165 5 практическим практическим PROPN issue-88 165 6 значениям значениям NOUN issue-88 165 7 была была NOUN issue-88 165 8 отмечена отмечена NOUN issue-88 165 9 важная важная VERB issue-88 165 10 роль роль NOUN issue-88 165 11 стандартизации стандартизации VERB issue-88 165 12 в в PROPN issue-88 165 13 улучшении улучшении PROPN issue-88 165 14 государственного государственного X issue-88 165 15 финансового финансового PROPN issue-88 165 16 контроля контроля VERB issue-88 165 17 в в PROPN issue-88 165 18 украине украине PROPN issue-88 165 19 , , PUNCT issue-88 165 20 поскольку поскольку ADJ issue-88 165 21 она она NOUN issue-88 165 22 оказывает оказывает ADJ issue-88 165 23 положительные положительные NOUN issue-88 165 24 эффекты эффекты PROPN issue-88 165 25 на на PROPN issue-88 165 26 осуществление осуществление PROPN issue-88 165 27 государственного государственного NOUN issue-88 165 28 финансового финансового NOUN issue-88 165 29 контроля контроля PROPN issue-88 165 30 , , PUNCT issue-88 165 31 а а PROPN issue-88 165 32 именно именно NOUN issue-88 165 33 : : PUNCT issue-88 165 34 способствует способствует PROPN issue-88 165 35 достижению достижению PROPN issue-88 165 36 общих общих PROPN issue-88 165 37 целей целей PROPN issue-88 165 38 прозрачности прозрачности PROPN issue-88 165 39 и и PROPN issue-88 165 40 отчетности отчетности PROPN issue-88 165 41 ; ; PUNCT issue-88 165 42 позволяет позволяет ADJ issue-88 165 43 планировать планировать PROPN issue-88 165 44 и и PROPN issue-88 165 45 проводить проводить NOUN issue-88 165 46 проверки проверки NOUN issue-88 165 47 , , PUNCT issue-88 165 48 а а PROPN issue-88 165 49 их их PROPN issue-88 165 50 использование использование PROPN issue-88 165 51 обеспечивает обеспечивает PROPN issue-88 165 52 профессионализм профессионализм VERB issue-88 165 53 и и PROPN issue-88 165 54 высокое высокое PROPN issue-88 165 55 качество качество PROPN issue-88 165 56 результатов результатов PROPN issue-88 165 57 контроля контроля VERB issue-88 165 58 . . PUNCT issue-88 166 1 значение значение PROPN issue-88 166 2 / / SYM issue-88 166 3 оригинальность оригинальность PROPN issue-88 166 4 . . PUNCT issue-88 167 1 полученный полученный NOUN issue-88 167 2 анализ анализ PROPN issue-88 167 3 зарубежного зарубежного NOUN issue-88 167 4 опыта опыта NOUN issue-88 167 5 помог помог X issue-88 167 6 разработать разработать PROPN issue-88 167 7 направления направления PROPN issue-88 167 8 совершенствования совершенствования PROPN issue-88 167 9 государственного государственного NOUN issue-88 167 10 финансового финансового PROPN issue-88 167 11 контроля контроля VERB issue-88 167 12 в в PROPN issue-88 167 13 украине украине PROPN issue-88 167 14 . . PROPN issue-88 167 15 основные основные PROPN issue-88 168 1 направления направления PROPN issue-88 168 2 должны должны PROPN issue-88 168 3 быть быть NOUN issue-88 168 4 сфокусированы сфокусированы NOUN issue-88 168 5 на на PROPN issue-88 168 6 предоставлении предоставлении PROPN issue-88 168 7 счетной счетной PROPN issue-88 168 8 палате палате VERB issue-88 168 9 украины украины ADJ issue-88 168 10 права права NOUN issue-88 168 11 представлять представлять NOUN issue-88 168 12 государство государство PROPN issue-88 168 13 в в PROPN issue-88 168 14 судопроизводстве судопроизводстве PROPN issue-88 168 15 ; ; PUNCT issue-88 168 16 введение введение NOUN issue-88 168 17 механизма механизма NOUN issue-88 168 18 ответственности ответственности PROPN issue-88 168 19 должностных должностных NOUN issue-88 168 20 лиц лиц VERB issue-88 168 21 за за ADP issue-88 168 22 нарушения нарушения NOUN issue-88 168 23 финансовой финансовой NOUN issue-88 168 24 дисциплины дисциплины NOUN issue-88 168 25 . . PUNCT issue-88 169 1 помимо помимо ADJ issue-88 169 2 этого этого NOUN issue-88 169 3 , , PUNCT issue-88 169 4 стандартизация стандартизация NOUN issue-88 169 5 является является ADJ issue-88 169 6 направлением направлением PROPN issue-88 169 7 улучшения улучшения PROPN issue-88 169 8 государственного государственного NOUN issue-88 169 9 финансового финансового NOUN issue-88 169 10 контроля контроля VERB issue-88 169 11 , , PUNCT issue-88 169 12 поскольку поскольку NOUN issue-88 169 13 в в PROPN issue-88 169 14 настоящее настоящее PROPN issue-88 169 15 время время PROPN issue-88 169 16 корректная корректная PROPN issue-88 169 17 интерпретация интерпретация PROPN issue-88 169 18 таких таких PROPN issue-88 169 19 показателей показателей PROPN issue-88 169 20 как как PROPN issue-88 169 21 государственный государственный PROPN issue-88 169 22 долг долг PROPN issue-88 169 23 и и PROPN issue-88 169 24 дефицит дефицит ADJ issue-88 169 25 государственного государственного NOUN issue-88 169 26 бюджета бюджета ADP issue-88 169 27 имеют имеют NOUN issue-88 169 28 важное важное VERB issue-88 169 29 значение значение PROPN issue-88 169 30 с с PROPN issue-88 169 31 точки точки PROPN issue-88 169 32 зрения зрения PROPN issue-88 169 33 получения получения ADJ issue-88 169 34 финансовой финансовой NOUN issue-88 169 35 помощи помощи ADJ issue-88 169 36 со со ADP issue-88 169 37 стороны стороны PROPN issue-88 169 38 международных международных PROPN issue-88 169 39 организаций организаций PROPN issue-88 169 40 . . PUNCT