id	sid	tid	token	lemma	pos
cjfa-20422	1	1	copernican	copernican	PROPN
cjfa-20422	1	2	journal	journal	PROPN
cjfa-20422	1	3	of	of	ADP
cjfa-20422	1	4	finance	finance	PROPN
cjfa-20422	1	5	&	&	CCONJ
cjfa-20422	1	6	accounting	accounting	PROPN
cjfa-20422	1	7	e	e	PROPN
cjfa-20422	1	8	-	-	PROPN
cjfa-20422	1	9	issn	issn	PROPN
cjfa-20422	1	10	2300	2300	NUM
cjfa-20422	1	11	-	-	SYM
cjfa-20422	1	12	3065	3065	NUM
cjfa-20422	1	13	p	p	PROPN
cjfa-20422	1	14	-	-	PUNCT
cjfa-20422	1	15	issn	issn	PROPN
cjfa-20422	1	16	2300	2300	NUM
cjfa-20422	1	17	-	-	SYM
cjfa-20422	1	18	12402018	12402018	NUM
cjfa-20422	1	19	,	,	PUNCT
cjfa-20422	1	20	volume	volume	NOUN
cjfa-20422	1	21	7	7	NUM
cjfa-20422	1	22	,	,	PUNCT
cjfa-20422	1	23	issue	issue	NOUN
cjfa-20422	1	24	4	4	NUM
cjfa-20422	1	25	date	date	NOUN
cjfa-20422	1	26	of	of	ADP
cjfa-20422	1	27	submission	submission	NOUN
cjfa-20422	1	28	:	:	PUNCT
cjfa-20422	1	29	april	april	PROPN
cjfa-20422	1	30	13	13	NUM
cjfa-20422	1	31	,	,	PUNCT
cjfa-20422	1	32	2019	2019	NUM
cjfa-20422	1	33	;	;	PUNCT
cjfa-20422	1	34	date	date	NOUN
cjfa-20422	1	35	of	of	ADP
cjfa-20422	1	36	acceptance	acceptance	NOUN
cjfa-20422	1	37	:	:	PUNCT
cjfa-20422	1	38	may	may	AUX
cjfa-20422	1	39	4	4	NUM
cjfa-20422	1	40	,	,	PUNCT
cjfa-20422	1	41	2019	2019	NUM
cjfa-20422	1	42	.	.	PUNCT
cjfa-20422	2	1	*	*	PUNCT
cjfa-20422	2	2	contact	contact	NOUN
cjfa-20422	2	3	information	information	NOUN
cjfa-20422	2	4	:	:	PUNCT
cjfa-20422	2	5	mcilak@umk.pl	mcilak@umk.pl	PROPN
cjfa-20422	2	6	,	,	PUNCT
cjfa-20422	2	7	institute	institute	NOUN
cjfa-20422	2	8	of	of	ADP
cjfa-20422	2	9	budgetary	budgetary	ADJ
cjfa-20422	2	10	law	law	NOUN
cjfa-20422	2	11	and	and	CCONJ
cjfa-20422	2	12	local	local	ADJ
cjfa-20422	2	13	government	government	NOUN
cjfa-20422	2	14	finances	finance	NOUN
cjfa-20422	2	15	,	,	PUNCT
cjfa-20422	2	16	faculty	faculty	NOUN
cjfa-20422	2	17	of	of	ADP
cjfa-20422	2	18	law	law	NOUN
cjfa-20422	2	19	and	and	CCONJ
cjfa-20422	2	20	administration	administration	NOUN
cjfa-20422	2	21	,	,	PUNCT
cjfa-20422	2	22	nicolaus	nicolaus	PROPN
cjfa-20422	2	23	copernicus	copernicus	PROPN
cjfa-20422	2	24	university	university	PROPN
cjfa-20422	2	25	in	in	ADP
cjfa-20422	2	26	toruń	toruń	PROPN
cjfa-20422	2	27	,	,	PUNCT
cjfa-20422	2	28	bojarskiego	bojarskiego	NOUN
cjfa-20422	2	29	3	3	NUM
cjfa-20422	2	30	,	,	PUNCT
cjfa-20422	2	31	87	87	NUM
cjfa-20422	2	32	-	-	SYM
cjfa-20422	2	33	100	100	NUM
cjfa-20422	2	34	toruń	toruń	NOUN
cjfa-20422	2	35	,	,	PUNCT
cjfa-20422	2	36	poland	poland	PROPN
cjfa-20422	2	37	,	,	PUNCT
cjfa-20422	2	38	phone	phone	NOUN
cjfa-20422	2	39	:	:	PUNCT
cjfa-20422	2	40	+48	+48	NUM
cjfa-20422	2	41	56	56	NUM
cjfa-20422	2	42	611	611	NUM
cjfa-20422	2	43	40	40	NUM
cjfa-20422	2	44	86	86	NUM
cjfa-20422	2	45	;	;	PUNCT
cjfa-20422	2	46	orcid	orcid	PROPN
cjfa-20422	3	1	i	i	NOUN
cjfa-20422	3	2	d	d	NOUN
cjfa-20422	3	3	:	:	PUNCT
cjfa-20422	3	4	https://orcid.org/0000-0003-1429-8429	https://orcid.org/0000-0003-1429-8429	PROPN
cjfa-20422	3	5	.	.	PROPN
cjfa-20422	3	6	cilak	cilak	PROPN
cjfa-20422	3	7	,	,	PUNCT
cjfa-20422	3	8	m.	m.	NOUN
cjfa-20422	3	9	(	(	PUNCT
cjfa-20422	3	10	2018	2018	NUM
cjfa-20422	3	11	)	)	PUNCT
cjfa-20422	3	12	.	.	PUNCT
cjfa-20422	4	1	financial	financial	ADJ
cjfa-20422	4	2	stability	stability	NOUN
cjfa-20422	4	3	of	of	ADP
cjfa-20422	4	4	local	local	ADJ
cjfa-20422	4	5	government	government	NOUN
cjfa-20422	4	6	units	unit	NOUN
cjfa-20422	4	7	–	–	PUNCT
cjfa-20422	4	8	legal	legal	ADJ
cjfa-20422	4	9	and	and	CCONJ
cjfa-20422	4	10	economic	economic	ADJ
cjfa-20422	4	11	approach	approach	NOUN
cjfa-20422	4	12	.	.	PUNCT
cjfa-20422	5	1	copernican	copernican	PROPN
cjfa-20422	5	2	journal	journal	PROPN
cjfa-20422	5	3	of	of	ADP
cjfa-20422	5	4	finance	finance	PROPN
cjfa-20422	5	5	&	&	CCONJ
cjfa-20422	5	6	accounting	accounting	NOUN
cjfa-20422	5	7	,	,	PUNCT
cjfa-20422	5	8	7(4	7(4	NUM
cjfa-20422	5	9	)	)	PUNCT
cjfa-20422	5	10	,	,	PUNCT
cjfa-20422	5	11	31–45	31–45	NUM
cjfa-20422	5	12	.	.	PUNCT
cjfa-20422	6	1	http://dx.doi.org/10.12775/cjfa.2018.018	http://dx.doi.org/10.12775/cjfa.2018.018	PROPN
cjfa-20422	6	2	małgorzata	małgorzata	PROPN
cjfa-20422	6	3	cilak	cilak	PROPN
cjfa-20422	6	4	*	*	PROPN
cjfa-20422	6	5	nicolaus	nicolaus	PROPN
cjfa-20422	6	6	copernicus	copernicus	PROPN
cjfa-20422	6	7	university	university	PROPN
cjfa-20422	6	8	in	in	ADP
cjfa-20422	6	9	toruń	toruń	PROPN
cjfa-20422	6	10	financial	financial	ADJ
cjfa-20422	6	11	stability	stability	NOUN
cjfa-20422	6	12	of	of	ADP
cjfa-20422	6	13	local	local	ADJ
cjfa-20422	6	14	government	government	NOUN
cjfa-20422	6	15	units	unit	NOUN
cjfa-20422	6	16	–	–	PUNCT
cjfa-20422	6	17	legal	legal	ADJ
cjfa-20422	6	18	and	and	CCONJ
cjfa-20422	6	19	economic	economic	ADJ
cjfa-20422	6	20	approach	approach	NOUN
cjfa-20422	6	21	keywords	keyword	NOUN
cjfa-20422	6	22	:	:	PUNCT
cjfa-20422	6	23	local	local	ADJ
cjfa-20422	6	24	government	government	NOUN
cjfa-20422	6	25	units	unit	NOUN
cjfa-20422	6	26	,	,	PUNCT
cjfa-20422	6	27	the	the	DET
cjfa-20422	6	28	budget	budget	NOUN
cjfa-20422	6	29	of	of	ADP
cjfa-20422	6	30	the	the	DET
cjfa-20422	6	31	local	local	ADJ
cjfa-20422	6	32	government	government	NOUN
cjfa-20422	6	33	unit	unit	NOUN
cjfa-20422	6	34	,	,	PUNCT
cjfa-20422	6	35	expenditure	expenditure	NOUN
cjfa-20422	6	36	of	of	ADP
cjfa-20422	6	37	local	local	ADJ
cjfa-20422	6	38	government	government	NOUN
cjfa-20422	6	39	units	unit	NOUN
cjfa-20422	6	40	.	.	PUNCT
cjfa-20422	7	1	j	j	PROPN
cjfa-20422	7	2	e	e	PROPN
cjfa-20422	7	3	l	l	PROPN
cjfa-20422	7	4	classification	classification	NOUN
cjfa-20422	7	5	:	:	PUNCT
cjfa-20422	7	6	k39	k39	NOUN
cjfa-20422	7	7	,	,	PUNCT
cjfa-20422	7	8	h72	h72	NOUN
cjfa-20422	7	9	,	,	PUNCT
cjfa-20422	7	10	h74	h74	NOUN
cjfa-20422	7	11	.	.	PUNCT
cjfa-20422	8	1	abstract	abstract	ADJ
cjfa-20422	8	2	:	:	PUNCT
cjfa-20422	8	3	the	the	DET
cjfa-20422	8	4	legislator	legislator	NOUN
cjfa-20422	8	5	introduced	introduce	VERB
cjfa-20422	8	6	solutions	solution	NOUN
cjfa-20422	8	7	conducive	conducive	ADJ
cjfa-20422	8	8	to	to	ADP
cjfa-20422	8	9	the	the	DET
cjfa-20422	8	10	financial	financial	ADJ
cjfa-20422	8	11	stability	stability	NOUN
cjfa-20422	8	12	of	of	ADP
cjfa-20422	8	13	local	local	ADJ
cjfa-20422	8	14	government	government	NOUN
cjfa-20422	8	15	units	unit	NOUN
cjfa-20422	8	16	in	in	ADP
cjfa-20422	8	17	the	the	DET
cjfa-20422	8	18	form	form	NOUN
cjfa-20422	8	19	of	of	ADP
cjfa-20422	8	20	articles	article	NOUN
cjfa-20422	8	21	242	242	NUM
cjfa-20422	8	22	and	and	CCONJ
cjfa-20422	8	23	243	243	NUM
cjfa-20422	8	24	of	of	ADP
cjfa-20422	8	25	the	the	DET
cjfa-20422	8	26	public	public	ADJ
cjfa-20422	8	27	finance	finance	NOUN
cjfa-20422	8	28	act	act	NOUN
cjfa-20422	8	29	of	of	ADP
cjfa-20422	8	30	2009	2009	NUM
cjfa-20422	8	31	.	.	PUNCT
cjfa-20422	9	1	they	they	PRON
cjfa-20422	9	2	force	force	VERB
cjfa-20422	9	3	the	the	DET
cjfa-20422	9	4	reduction	reduction	NOUN
cjfa-20422	9	5	of	of	ADP
cjfa-20422	9	6	deficit	deficit	NOUN
cjfa-20422	9	7	in	in	ADP
cjfa-20422	9	8	the	the	DET
cjfa-20422	9	9	so	so	ADV
cjfa-20422	9	10	-	-	PUNCT
cjfa-20422	9	11	called	call	VERB
cjfa-20422	9	12	current	current	ADJ
cjfa-20422	9	13	part	part	NOUN
cjfa-20422	9	14	of	of	ADP
cjfa-20422	9	15	the	the	DET
cjfa-20422	9	16	local	local	ADJ
cjfa-20422	9	17	government	government	NOUN
cjfa-20422	9	18	budget	budget	NOUN
cjfa-20422	9	19	and	and	CCONJ
cjfa-20422	9	20	limit	limit	VERB
cjfa-20422	9	21	the	the	DET
cjfa-20422	9	22	amount	amount	NOUN
cjfa-20422	9	23	of	of	ADP
cjfa-20422	9	24	funds	fund	NOUN
cjfa-20422	9	25	allocated	allocate	VERB
cjfa-20422	9	26	for	for	ADP
cjfa-20422	9	27	the	the	DET
cjfa-20422	9	28	repayment	repayment	NOUN
cjfa-20422	9	29	of	of	ADP
cjfa-20422	9	30	financial	financial	ADJ
cjfa-20422	9	31	liabilities	liability	NOUN
cjfa-20422	9	32	.	.	PUNCT
cjfa-20422	10	1	the	the	DET
cjfa-20422	10	2	aim	aim	NOUN
cjfa-20422	10	3	of	of	ADP
cjfa-20422	10	4	this	this	DET
cjfa-20422	10	5	article	article	NOUN
cjfa-20422	10	6	is	be	AUX
cjfa-20422	10	7	to	to	PART
cjfa-20422	10	8	examine	examine	VERB
cjfa-20422	10	9	the	the	DET
cjfa-20422	10	10	impact	impact	NOUN
cjfa-20422	10	11	of	of	ADP
cjfa-20422	10	12	the	the	DET
cjfa-20422	10	13	obligation	obligation	NOUN
cjfa-20422	10	14	to	to	PART
cjfa-20422	10	15	comply	comply	VERB
cjfa-20422	10	16	with	with	ADP
cjfa-20422	10	17	these	these	DET
cjfa-20422	10	18	regulations	regulation	NOUN
cjfa-20422	10	19	on	on	ADP
cjfa-20422	10	20	the	the	DET
cjfa-20422	10	21	finances	finance	NOUN
cjfa-20422	10	22	of	of	ADP
cjfa-20422	10	23	local	local	ADJ
cjfa-20422	10	24	government	government	NOUN
cjfa-20422	10	25	units	unit	NOUN
cjfa-20422	10	26	.	.	PUNCT
cjfa-20422	11	1	the	the	DET
cjfa-20422	11	2	article	article	NOUN
cjfa-20422	11	3	will	will	AUX
cjfa-20422	11	4	examine	examine	VERB
cjfa-20422	11	5	the	the	DET
cjfa-20422	11	6	content	content	NOUN
cjfa-20422	11	7	of	of	ADP
cjfa-20422	11	8	both	both	DET
cjfa-20422	11	9	regulations	regulation	NOUN
cjfa-20422	11	10	and	and	CCONJ
cjfa-20422	11	11	statistical	statistical	ADJ
cjfa-20422	11	12	data	datum	NOUN
cjfa-20422	11	13	from	from	ADP
cjfa-20422	11	14	the	the	DET
cjfa-20422	11	15	reports	report	NOUN
cjfa-20422	11	16	on	on	ADP
cjfa-20422	11	17	budget	budget	NOUN
cjfa-20422	11	18	execution	execution	NOUN
cjfa-20422	11	19	by	by	ADP
cjfa-20422	11	20	local	local	ADJ
cjfa-20422	11	21	government	government	NOUN
cjfa-20422	11	22	units	unit	NOUN
cjfa-20422	11	23	,	,	PUNCT
cjfa-20422	11	24	provided	provide	VERB
cjfa-20422	11	25	by	by	ADP
cjfa-20422	11	26	the	the	DET
cjfa-20422	11	27	national	national	PROPN
cjfa-20422	11	28	council	council	PROPN
cjfa-20422	11	29	of	of	ADP
cjfa-20422	11	30	regional	regional	ADJ
cjfa-20422	11	31	chambers	chamber	NOUN
cjfa-20422	11	32	of	of	ADP
cjfa-20422	11	33	audit	audit	NOUN
cjfa-20422	11	34	.	.	PUNCT
cjfa-20422	12	1	the	the	DET
cjfa-20422	12	2	summary	summary	NOUN
cjfa-20422	12	3	will	will	AUX
cjfa-20422	12	4	present	present	VERB
cjfa-20422	12	5	a	a	DET
cjfa-20422	12	6	conclusion	conclusion	NOUN
cjfa-20422	12	7	that	that	SCONJ
cjfa-20422	12	8	articles	article	NOUN
cjfa-20422	12	9	242	242	NUM
cjfa-20422	12	10	and	and	CCONJ
cjfa-20422	12	11	243	243	NUM
cjfa-20422	12	12	of	of	ADP
cjfa-20422	12	13	the	the	DET
cjfa-20422	12	14	public	public	ADJ
cjfa-20422	12	15	finance	finance	NOUN
cjfa-20422	12	16	act	act	NOUN
cjfa-20422	12	17	have	have	AUX
cjfa-20422	12	18	a	a	DET
cjfa-20422	12	19	significant	significant	ADJ
cjfa-20422	12	20	impact	impact	NOUN
cjfa-20422	12	21	on	on	ADP
cjfa-20422	12	22	the	the	DET
cjfa-20422	12	23	financial	financial	ADJ
cjfa-20422	12	24	management	management	NOUN
cjfa-20422	12	25	of	of	ADP
cjfa-20422	12	26	local	local	ADJ
cjfa-20422	12	27	governments	government	NOUN
cjfa-20422	12	28	,	,	PUNCT
cjfa-20422	12	29	obliging	oblige	VERB
cjfa-20422	12	30	them	they	PRON
cjfa-20422	12	31	to	to	PART
cjfa-20422	12	32	maintain	maintain	VERB
cjfa-20422	12	33	appropriate	appropriate	ADJ
cjfa-20422	12	34	proportions	proportion	NOUN
cjfa-20422	12	35	between	between	ADP
cjfa-20422	12	36	the	the	DET
cjfa-20422	12	37	amounts	amount	NOUN
cjfa-20422	12	38	of	of	ADP
cjfa-20422	12	39	income	income	NOUN
cjfa-20422	12	40	and	and	CCONJ
cjfa-20422	12	41	current	current	ADJ
cjfa-20422	12	42	expenditure	expenditure	NOUN
cjfa-20422	12	43	.	.	PUNCT
cjfa-20422	13	1	however	however	ADV
cjfa-20422	13	2	,	,	PUNCT
cjfa-20422	13	3	the	the	DET
cjfa-20422	13	4	legal	legal	ADJ
cjfa-20422	13	5	structure	structure	NOUN
cjfa-20422	13	6	of	of	ADP
cjfa-20422	13	7	both	both	DET
cjfa-20422	13	8	rules	rule	NOUN
cjfa-20422	13	9	provides	provide	VERB
cjfa-20422	13	10	for	for	ADP
cjfa-20422	13	11	certain	certain	ADJ
cjfa-20422	13	12	exceptions	exception	NOUN
cjfa-20422	13	13	to	to	ADP
cjfa-20422	13	14	their	their	PRON
cjfa-20422	13	15	absolute	absolute	ADJ
cjfa-20422	13	16	observance	observance	NOUN
cjfa-20422	13	17	,	,	PUNCT
cjfa-20422	13	18	which	which	PRON
cjfa-20422	13	19	weakens	weaken	VERB
cjfa-20422	13	20	their	their	PRON
cjfa-20422	13	21	impact	impact	NOUN
cjfa-20422	13	22	on	on	ADP
cjfa-20422	13	23	the	the	DET
cjfa-20422	13	24	finances	finance	NOUN
cjfa-20422	13	25	of	of	ADP
cjfa-20422	13	26	local	local	ADJ
cjfa-20422	13	27	governments	government	NOUN
cjfa-20422	13	28	.	.	PUNCT
cjfa-20422	14	1	małgorzata	małgorzata	NOUN
cjfa-20422	14	2	cilak32	cilak32	NOUN
cjfa-20422	14	3	 	 	SPACE
cjfa-20422	14	4	introduction	introduction	NOUN
cjfa-20422	14	5	the	the	DET
cjfa-20422	14	6	budget	budget	NOUN
cjfa-20422	14	7	of	of	ADP
cjfa-20422	14	8	a	a	DET
cjfa-20422	14	9	local	local	ADJ
cjfa-20422	14	10	government	government	NOUN
cjfa-20422	14	11	unit	unit	NOUN
cjfa-20422	14	12	(	(	PUNCT
cjfa-20422	14	13	l.g.u	l.g.u	PROPN
cjfa-20422	14	14	.	.	PUNCT
cjfa-20422	14	15	)	)	PUNCT
cjfa-20422	14	16	is	be	AUX
cjfa-20422	14	17	not	not	PART
cjfa-20422	14	18	only	only	ADV
cjfa-20422	14	19	an	an	DET
cjfa-20422	14	20	instrument	instrument	NOUN
cjfa-20422	14	21	of	of	ADP
cjfa-20422	14	22	the	the	DET
cjfa-20422	14	23	current	current	ADJ
cjfa-20422	14	24	management	management	NOUN
cjfa-20422	14	25	of	of	ADP
cjfa-20422	14	26	its	its	PRON
cjfa-20422	14	27	finances	finance	NOUN
cjfa-20422	14	28	,	,	PUNCT
cjfa-20422	14	29	but	but	CCONJ
cjfa-20422	14	30	also	also	ADV
cjfa-20422	14	31	of	of	ADP
cjfa-20422	14	32	its	its	PRON
cjfa-20422	14	33	development	development	NOUN
cjfa-20422	14	34	through	through	ADP
cjfa-20422	14	35	planning	planning	NOUN
cjfa-20422	14	36	and	and	CCONJ
cjfa-20422	14	37	financing	financing	NOUN
cjfa-20422	14	38	investments	investment	NOUN
cjfa-20422	14	39	from	from	ADP
cjfa-20422	14	40	public	public	ADJ
cjfa-20422	14	41	funds	fund	NOUN
cjfa-20422	14	42	.	.	PUNCT
cjfa-20422	15	1	these	these	DET
cjfa-20422	15	2	investments	investment	NOUN
cjfa-20422	15	3	are	be	AUX
cjfa-20422	15	4	for	for	ADP
cjfa-20422	15	5	the	the	DET
cjfa-20422	15	6	benefit	benefit	NOUN
cjfa-20422	15	7	of	of	ADP
cjfa-20422	15	8	the	the	DET
cjfa-20422	15	9	residents	resident	NOUN
cjfa-20422	15	10	who	who	PRON
cjfa-20422	15	11	,	,	PUNCT
cjfa-20422	15	12	through	through	ADP
cjfa-20422	15	13	taxes	taxis	NOUN
cjfa-20422	15	14	and	and	CCONJ
cjfa-20422	15	15	other	other	ADJ
cjfa-20422	15	16	contributions	contribution	NOUN
cjfa-20422	15	17	to	to	ADP
cjfa-20422	15	18	local	local	ADJ
cjfa-20422	15	19	government	government	NOUN
cjfa-20422	15	20	budgets	budget	NOUN
cjfa-20422	15	21	,	,	PUNCT
cjfa-20422	15	22	cover	cover	VERB
cjfa-20422	15	23	the	the	DET
cjfa-20422	15	24	costs	cost	NOUN
cjfa-20422	15	25	of	of	ADP
cjfa-20422	15	26	those	those	DET
cjfa-20422	15	27	bodies	body	NOUN
cjfa-20422	15	28	’	’	PART
cjfa-20422	15	29	day	day	NOUN
cjfa-20422	15	30	-	-	PUNCT
cjfa-20422	15	31	to	to	ADP
cjfa-20422	15	32	-	-	PUNCT
cjfa-20422	15	33	day	day	NOUN
cjfa-20422	15	34	operation	operation	NOUN
cjfa-20422	15	35	and	and	CCONJ
cjfa-20422	15	36	the	the	DET
cjfa-20422	15	37	costs	cost	NOUN
cjfa-20422	15	38	of	of	ADP
cjfa-20422	15	39	liabilities	liability	NOUN
cjfa-20422	15	40	incurred	incur	VERB
cjfa-20422	15	41	for	for	ADP
cjfa-20422	15	42	these	these	DET
cjfa-20422	15	43	investments	investment	NOUN
cjfa-20422	15	44	.	.	PUNCT
cjfa-20422	16	1	this	this	PRON
cjfa-20422	16	2	is	be	AUX
cjfa-20422	16	3	all	all	PRON
cjfa-20422	16	4	linked	link	VERB
cjfa-20422	16	5	to	to	ADP
cjfa-20422	16	6	the	the	DET
cjfa-20422	16	7	issues	issue	NOUN
cjfa-20422	16	8	of	of	ADP
cjfa-20422	16	9	budget	budget	NOUN
cjfa-20422	16	10	deficit	deficit	NOUN
cjfa-20422	16	11	and	and	CCONJ
cjfa-20422	16	12	public	public	ADJ
cjfa-20422	16	13	debt	debt	NOUN
cjfa-20422	16	14	.	.	PUNCT
cjfa-20422	17	1	on	on	ADP
cjfa-20422	17	2	the	the	DET
cjfa-20422	17	3	one	one	NUM
cjfa-20422	17	4	hand	hand	NOUN
cjfa-20422	17	5	,	,	PUNCT
cjfa-20422	17	6	they	they	PRON
cjfa-20422	17	7	are	be	AUX
cjfa-20422	17	8	necessary	necessary	ADJ
cjfa-20422	17	9	to	to	PART
cjfa-20422	17	10	finance	finance	VERB
cjfa-20422	17	11	local	local	ADJ
cjfa-20422	17	12	government	government	NOUN
cjfa-20422	17	13	investments	investment	NOUN
cjfa-20422	17	14	,	,	PUNCT
cjfa-20422	17	15	but	but	CCONJ
cjfa-20422	17	16	on	on	ADP
cjfa-20422	17	17	the	the	DET
cjfa-20422	17	18	other	other	ADJ
cjfa-20422	17	19	,	,	PUNCT
cjfa-20422	17	20	they	they	PRON
cjfa-20422	17	21	are	be	AUX
cjfa-20422	17	22	sometimes	sometimes	ADV
cjfa-20422	17	23	used	use	VERB
cjfa-20422	17	24	to	to	PART
cjfa-20422	17	25	cover	cover	VERB
cjfa-20422	17	26	current	current	ADJ
cjfa-20422	17	27	expenses	expense	NOUN
cjfa-20422	17	28	.	.	PUNCT
cjfa-20422	18	1	there	there	PRON
cjfa-20422	18	2	is	be	VERB
cjfa-20422	18	3	also	also	ADV
cjfa-20422	18	4	the	the	DET
cjfa-20422	18	5	problem	problem	NOUN
cjfa-20422	18	6	of	of	ADP
cjfa-20422	18	7	excessive	excessive	ADJ
cjfa-20422	18	8	debt	debt	NOUN
cjfa-20422	18	9	of	of	ADP
cjfa-20422	18	10	an	an	DET
cjfa-20422	18	11	l.g.u	l.g.u	PROPN
cjfa-20422	18	12	.	.	PUNCT
cjfa-20422	18	13	,	,	PUNCT
cjfa-20422	18	14	beyond	beyond	ADP
cjfa-20422	18	15	its	its	PRON
cjfa-20422	18	16	financial	financial	ADJ
cjfa-20422	18	17	capabilities	capability	NOUN
cjfa-20422	18	18	.	.	PUNCT
cjfa-20422	19	1	the	the	DET
cjfa-20422	19	2	problem	problem	NOUN
cjfa-20422	19	3	is	be	AUX
cjfa-20422	19	4	whether	whether	SCONJ
cjfa-20422	19	5	the	the	DET
cjfa-20422	19	6	amount	amount	NOUN
cjfa-20422	19	7	of	of	ADP
cjfa-20422	19	8	expenditures	expenditure	NOUN
cjfa-20422	19	9	or	or	CCONJ
cjfa-20422	19	10	expenses	expense	NOUN
cjfa-20422	19	11	planned	plan	VERB
cjfa-20422	19	12	in	in	ADP
cjfa-20422	19	13	the	the	DET
cjfa-20422	19	14	budget	budget	NOUN
cjfa-20422	19	15	should	should	AUX
cjfa-20422	19	16	be	be	AUX
cjfa-20422	19	17	limited	limit	VERB
cjfa-20422	19	18	.	.	PUNCT
cjfa-20422	20	1	the	the	DET
cjfa-20422	20	2	lack	lack	NOUN
cjfa-20422	20	3	of	of	ADP
cjfa-20422	20	4	limitations	limitation	NOUN
cjfa-20422	20	5	enables	enable	VERB
cjfa-20422	20	6	a	a	DET
cjfa-20422	20	7	flexible	flexible	ADJ
cjfa-20422	20	8	response	response	NOUN
cjfa-20422	20	9	in	in	ADP
cjfa-20422	20	10	situations	situation	NOUN
cjfa-20422	20	11	requiring	require	VERB
cjfa-20422	20	12	the	the	DET
cjfa-20422	20	13	involvement	involvement	NOUN
cjfa-20422	20	14	of	of	ADP
cjfa-20422	20	15	public	public	ADJ
cjfa-20422	20	16	funds	fund	NOUN
cjfa-20422	20	17	.	.	PUNCT
cjfa-20422	21	1	on	on	ADP
cjfa-20422	21	2	the	the	DET
cjfa-20422	21	3	other	other	ADJ
cjfa-20422	21	4	hand	hand	NOUN
cjfa-20422	21	5	,	,	PUNCT
cjfa-20422	21	6	it	it	PRON
cjfa-20422	21	7	creates	create	VERB
cjfa-20422	21	8	the	the	DET
cjfa-20422	21	9	risk	risk	NOUN
cjfa-20422	21	10	of	of	ADP
cjfa-20422	21	11	irresponsible	irresponsible	ADJ
cjfa-20422	21	12	budgetary	budgetary	ADJ
cjfa-20422	21	13	policy	policy	NOUN
cjfa-20422	21	14	,	,	PUNCT
cjfa-20422	21	15	planning	plan	VERB
cjfa-20422	21	16	deficit	deficit	NOUN
cjfa-20422	21	17	when	when	SCONJ
cjfa-20422	21	18	it	it	PRON
cjfa-20422	21	19	could	could	AUX
cjfa-20422	21	20	be	be	AUX
cjfa-20422	21	21	avoided	avoid	VERB
cjfa-20422	21	22	,	,	PUNCT
cjfa-20422	21	23	and	and	CCONJ
cjfa-20422	21	24	delaying	delay	VERB
cjfa-20422	21	25	its	its	PRON
cjfa-20422	21	26	effects	effect	NOUN
cjfa-20422	21	27	to	to	ADP
cjfa-20422	21	28	subsequent	subsequent	ADJ
cjfa-20422	21	29	years	year	NOUN
cjfa-20422	21	30	.	.	PUNCT
cjfa-20422	22	1	the	the	DET
cjfa-20422	22	2	legislator	legislator	NOUN
cjfa-20422	22	3	has	have	AUX
cjfa-20422	22	4	decided	decide	VERB
cjfa-20422	22	5	to	to	PART
cjfa-20422	22	6	introduce	introduce	VERB
cjfa-20422	22	7	statutory	statutory	ADJ
cjfa-20422	22	8	restrictions	restriction	NOUN
cjfa-20422	22	9	on	on	ADP
cjfa-20422	22	10	the	the	DET
cjfa-20422	22	11	planning	planning	NOUN
cjfa-20422	22	12	of	of	ADP
cjfa-20422	22	13	the	the	DET
cjfa-20422	22	14	budget	budget	NOUN
cjfa-20422	22	15	deficit	deficit	NOUN
cjfa-20422	22	16	to	to	PART
cjfa-20422	22	17	cover	cover	VERB
cjfa-20422	22	18	current	current	ADJ
cjfa-20422	22	19	expenditure	expenditure	NOUN
cjfa-20422	22	20	and	and	CCONJ
cjfa-20422	22	21	on	on	ADP
cjfa-20422	22	22	the	the	DET
cjfa-20422	22	23	amount	amount	NOUN
cjfa-20422	22	24	of	of	ADP
cjfa-20422	22	25	funds	fund	NOUN
cjfa-20422	22	26	that	that	PRON
cjfa-20422	22	27	local	local	ADJ
cjfa-20422	22	28	governments	government	NOUN
cjfa-20422	22	29	may	may	AUX
cjfa-20422	22	30	plan	plan	VERB
cjfa-20422	22	31	to	to	PART
cjfa-20422	22	32	repay	repay	VERB
cjfa-20422	22	33	the	the	DET
cjfa-20422	22	34	debt	debt	NOUN
cjfa-20422	22	35	already	already	ADV
cjfa-20422	22	36	incurred	incur	VERB
cjfa-20422	22	37	in	in	ADP
cjfa-20422	22	38	the	the	DET
cjfa-20422	22	39	form	form	NOUN
cjfa-20422	22	40	of	of	ADP
cjfa-20422	22	41	articles	article	NOUN
cjfa-20422	22	42	242	242	NUM
cjfa-20422	22	43	and	and	CCONJ
cjfa-20422	22	44	243	243	NUM
cjfa-20422	22	45	of	of	ADP
cjfa-20422	22	46	the	the	DET
cjfa-20422	22	47	public	public	ADJ
cjfa-20422	22	48	finance	finance	NOUN
cjfa-20422	22	49	act1	act1	PROPN
cjfa-20422	22	50	.	.	PUNCT
cjfa-20422	23	1	failure	failure	NOUN
cjfa-20422	23	2	to	to	PART
cjfa-20422	23	3	comply	comply	VERB
cjfa-20422	23	4	with	with	ADP
cjfa-20422	23	5	the	the	DET
cjfa-20422	23	6	above	above	ADJ
cjfa-20422	23	7	requirements	requirement	NOUN
cjfa-20422	23	8	leads	lead	VERB
cjfa-20422	23	9	to	to	ADP
cjfa-20422	23	10	the	the	DET
cjfa-20422	23	11	impossibility	impossibility	NOUN
cjfa-20422	23	12	of	of	ADP
cjfa-20422	23	13	adopting	adopt	VERB
cjfa-20422	23	14	the	the	DET
cjfa-20422	23	15	budget	budget	NOUN
cjfa-20422	23	16	by	by	ADP
cjfa-20422	23	17	the	the	DET
cjfa-20422	23	18	decision	decision	NOUN
cjfa-20422	23	19	making	make	VERB
cjfa-20422	23	20	body	body	NOUN
cjfa-20422	23	21	of	of	ADP
cjfa-20422	23	22	the	the	DET
cjfa-20422	23	23	l.g.u	l.g.u	PROPN
cjfa-20422	23	24	.	.	PUNCT
cjfa-20422	24	1	and	and	CCONJ
cjfa-20422	24	2	its	its	PRON
cjfa-20422	24	3	establishment	establishment	NOUN
cjfa-20422	24	4	by	by	ADP
cjfa-20422	24	5	the	the	DET
cjfa-20422	24	6	council	council	NOUN
cjfa-20422	24	7	of	of	ADP
cjfa-20422	24	8	the	the	DET
cjfa-20422	24	9	relevant	relevant	ADJ
cjfa-20422	24	10	regional	regional	ADJ
cjfa-20422	24	11	chamber	chamber	NOUN
cjfa-20422	24	12	of	of	ADP
cjfa-20422	24	13	audits	audits	NOUN
cjfa-20422	24	14	.	.	PUNCT
cjfa-20422	25	1	the	the	DET
cjfa-20422	25	2	reason	reason	NOUN
cjfa-20422	25	3	for	for	ADP
cjfa-20422	25	4	limiting	limit	VERB
cjfa-20422	25	5	the	the	DET
cjfa-20422	25	6	allowed	allow	VERB
cjfa-20422	25	7	amount	amount	NOUN
cjfa-20422	25	8	of	of	ADP
cjfa-20422	25	9	planned	plan	VERB
cjfa-20422	25	10	or	or	CCONJ
cjfa-20422	25	11	executed	execute	VERB
cjfa-20422	25	12	expenditures	expenditure	NOUN
cjfa-20422	25	13	or	or	CCONJ
cjfa-20422	25	14	the	the	DET
cjfa-20422	25	15	amount	amount	NOUN
cjfa-20422	25	16	of	of	ADP
cjfa-20422	25	17	debt	debt	NOUN
cjfa-20422	25	18	is	be	AUX
cjfa-20422	25	19	the	the	DET
cjfa-20422	25	20	lack	lack	NOUN
cjfa-20422	25	21	of	of	ADP
cjfa-20422	25	22	bankruptcy	bankruptcy	NOUN
cjfa-20422	25	23	capacity	capacity	NOUN
cjfa-20422	25	24	of	of	ADP
cjfa-20422	25	25	local	local	ADJ
cjfa-20422	25	26	governments	government	NOUN
cjfa-20422	25	27	(	(	PUNCT
cjfa-20422	25	28	see	see	VERB
cjfa-20422	25	29	:	:	PUNCT
cjfa-20422	25	30	babczuk	babczuk	PROPN
cjfa-20422	25	31	&	&	CCONJ
cjfa-20422	25	32	zioło	zioło	PROPN
cjfa-20422	25	33	,	,	PUNCT
cjfa-20422	25	34	2014	2014	NUM
cjfa-20422	25	35	,	,	PUNCT
cjfa-20422	25	36	p.	p.	NOUN
cjfa-20422	25	37	18	18	NUM
cjfa-20422	25	38	et	et	PROPN
cjfa-20422	25	39	seq	seq	PROPN
cjfa-20422	25	40	.	.	PUNCT
cjfa-20422	25	41	;	;	PUNCT
cjfa-20422	25	42	klupczyński	klupczyński	PROPN
cjfa-20422	25	43	,	,	PUNCT
cjfa-20422	25	44	2015b	2015b	NUM
cjfa-20422	25	45	,	,	PUNCT
cjfa-20422	25	46	pp	pp	ADJ
cjfa-20422	25	47	.	.	PUNCT
cjfa-20422	25	48	108	108	NUM
cjfa-20422	25	49	–	–	PUNCT
cjfa-20422	25	50	–	–	PUNCT
cjfa-20422	25	51	110	110	NUM
cjfa-20422	25	52	)	)	PUNCT
cjfa-20422	25	53	.	.	PUNCT
cjfa-20422	26	1	the	the	DET
cjfa-20422	26	2	purpose	purpose	NOUN
cjfa-20422	26	3	of	of	ADP
cjfa-20422	26	4	these	these	DET
cjfa-20422	26	5	regulations	regulation	NOUN
cjfa-20422	26	6	is	be	AUX
cjfa-20422	26	7	,	,	PUNCT
cjfa-20422	26	8	therefore	therefore	ADV
cjfa-20422	26	9	,	,	PUNCT
cjfa-20422	26	10	to	to	PART
cjfa-20422	26	11	prevent	prevent	VERB
cjfa-20422	26	12	a	a	DET
cjfa-20422	26	13	situation	situation	NOUN
cjfa-20422	26	14	in	in	ADP
cjfa-20422	26	15	which	which	PRON
cjfa-20422	26	16	the	the	DET
cjfa-20422	26	17	local	local	ADJ
cjfa-20422	26	18	government	government	NOUN
cjfa-20422	26	19	assumes	assume	VERB
cjfa-20422	26	20	more	more	ADJ
cjfa-20422	26	21	liabilities	liability	NOUN
cjfa-20422	26	22	than	than	SCONJ
cjfa-20422	26	23	it	it	PRON
cjfa-20422	26	24	is	be	AUX
cjfa-20422	26	25	able	able	ADJ
cjfa-20422	26	26	to	to	PART
cjfa-20422	26	27	service	service	VERB
cjfa-20422	26	28	in	in	ADP
cjfa-20422	26	29	the	the	DET
cjfa-20422	26	30	budget	budget	NOUN
cjfa-20422	26	31	year	year	NOUN
cjfa-20422	26	32	(	(	PUNCT
cjfa-20422	26	33	klupczyński	klupczyński	PROPN
cjfa-20422	26	34	,	,	PUNCT
cjfa-20422	26	35	2015b	2015b	NUM
cjfa-20422	26	36	,	,	PUNCT
cjfa-20422	26	37	p.	p.	NOUN
cjfa-20422	26	38	106	106	NUM
cjfa-20422	26	39	)	)	PUNCT
cjfa-20422	26	40	.	.	PUNCT
cjfa-20422	27	1	they	they	PRON
cjfa-20422	27	2	should	should	AUX
cjfa-20422	27	3	refer	refer	VERB
cjfa-20422	27	4	to	to	ADP
cjfa-20422	27	5	the	the	DET
cjfa-20422	27	6	factors	factor	NOUN
cjfa-20422	27	7	determining	determine	VERB
cjfa-20422	27	8	the	the	DET
cjfa-20422	27	9	financial	financial	ADJ
cjfa-20422	27	10	capabilities	capability	NOUN
cjfa-20422	27	11	of	of	ADP
cjfa-20422	27	12	local	local	ADJ
cjfa-20422	27	13	governments	government	NOUN
cjfa-20422	27	14	.	.	PUNCT
cjfa-20422	28	1	otherwise	otherwise	ADV
cjfa-20422	28	2	,	,	PUNCT
cjfa-20422	28	3	they	they	PRON
cjfa-20422	28	4	may	may	AUX
cjfa-20422	28	5	become	become	VERB
cjfa-20422	28	6	an	an	DET
cjfa-20422	28	7	unnecessary	unnecessary	ADJ
cjfa-20422	28	8	barrier	barrier	NOUN
cjfa-20422	28	9	in	in	ADP
cjfa-20422	28	10	the	the	DET
cjfa-20422	28	11	development	development	NOUN
cjfa-20422	28	12	of	of	ADP
cjfa-20422	28	13	local	local	ADJ
cjfa-20422	28	14	governments	government	NOUN
cjfa-20422	28	15	or	or	CCONJ
cjfa-20422	28	16	fail	fail	VERB
cjfa-20422	28	17	to	to	PART
cjfa-20422	28	18	prevent	prevent	VERB
cjfa-20422	28	19	their	their	PRON
cjfa-20422	28	20	insolvency	insolvency	NOUN
cjfa-20422	28	21	(	(	PUNCT
cjfa-20422	28	22	klupczyński	klupczyński	PROPN
cjfa-20422	28	23	,	,	PUNCT
cjfa-20422	28	24	2015b	2015b	NUM
cjfa-20422	28	25	,	,	PUNCT
cjfa-20422	28	26	p.	p.	NOUN
cjfa-20422	28	27	104	104	NUM
cjfa-20422	28	28	)	)	PUNCT
cjfa-20422	28	29	.	.	PUNCT
cjfa-20422	29	1	1	1	NUM
cjfa-20422	29	2	 	 	SPACE
cjfa-20422	29	3	act	act	NOUN
cjfa-20422	29	4	of	of	ADP
cjfa-20422	29	5	27	27	NUM
cjfa-20422	29	6	august	august	PROPN
cjfa-20422	29	7	2009	2009	NUM
cjfa-20422	29	8	,	,	PUNCT
cjfa-20422	29	9	journal	journal	NOUN
cjfa-20422	29	10	of	of	ADP
cjfa-20422	29	11	laws	law	NOUN
cjfa-20422	29	12	of	of	ADP
cjfa-20422	29	13	2017	2017	NUM
cjfa-20422	29	14	,	,	PUNCT
cjfa-20422	29	15	item	item	NOUN
cjfa-20422	29	16	2077	2077	NUM
cjfa-20422	29	17	,	,	PUNCT
cjfa-20422	29	18	as	as	SCONJ
cjfa-20422	29	19	amended	amend	VERB
cjfa-20422	29	20	,	,	PUNCT
cjfa-20422	29	21	hereinafter	hereinafter	NOUN
cjfa-20422	29	22	also	also	ADV
cjfa-20422	29	23	referred	refer	VERB
cjfa-20422	29	24	to	to	ADP
cjfa-20422	29	25	as	as	ADP
cjfa-20422	29	26	:	:	PUNCT
cjfa-20422	29	27	p.f.a	p.f.a	NOUN
cjfa-20422	29	28	.	.	PUNCT
cjfa-20422	30	1	financial	financial	ADJ
cjfa-20422	30	2	stability	stability	NOUN
cjfa-20422	30	3	of	of	ADP
cjfa-20422	30	4	local	local	ADJ
cjfa-20422	30	5	government	government	NOUN
cjfa-20422	30	6	units	unit	NOUN
cjfa-20422	30	7	…	…	PUNCT
cjfa-20422	30	8	33	33	NUM
cjfa-20422	30	9	the	the	DET
cjfa-20422	30	10	research	research	NOUN
cjfa-20422	30	11	methodology	methodology	NOUN
cjfa-20422	30	12	and	and	CCONJ
cjfa-20422	30	13	the	the	DET
cjfa-20422	30	14	course	course	NOUN
cjfa-20422	30	15	of	of	ADP
cjfa-20422	30	16	the	the	DET
cjfa-20422	30	17	research	research	NOUN
cjfa-20422	30	18	process	process	NOUN
cjfa-20422	30	19	the	the	DET
cjfa-20422	30	20	article	article	NOUN
cjfa-20422	30	21	aims	aim	VERB
cjfa-20422	30	22	to	to	PART
cjfa-20422	30	23	analyse	analyse	VERB
cjfa-20422	30	24	how	how	SCONJ
cjfa-20422	30	25	the	the	DET
cjfa-20422	30	26	rules	rule	NOUN
cjfa-20422	30	27	set	set	VERB
cjfa-20422	30	28	out	out	ADP
cjfa-20422	30	29	in	in	ADP
cjfa-20422	30	30	the	the	DET
cjfa-20422	30	31	articles	article	NOUN
cjfa-20422	30	32	242	242	NUM
cjfa-20422	30	33	and	and	CCONJ
cjfa-20422	30	34	243	243	NUM
cjfa-20422	30	35	p.f.a	p.f.a	NOUN
cjfa-20422	30	36	.	.	PUNCT
cjfa-20422	31	1	impact	impact	VERB
cjfa-20422	31	2	financial	financial	ADJ
cjfa-20422	31	3	stability	stability	NOUN
cjfa-20422	31	4	of	of	ADP
cjfa-20422	31	5	l.g.u.s	l.g.u.s	PROPN
cjfa-20422	31	6	.	.	PROPN
cjfa-20422	31	7	in	in	ADP
cjfa-20422	31	8	the	the	DET
cjfa-20422	31	9	first	first	ADJ
cjfa-20422	31	10	part	part	NOUN
cjfa-20422	31	11	we	we	PRON
cjfa-20422	31	12	examine	examine	VERB
cjfa-20422	31	13	the	the	DET
cjfa-20422	31	14	legal	legal	ADJ
cjfa-20422	31	15	structure	structure	NOUN
cjfa-20422	31	16	of	of	ADP
cjfa-20422	31	17	above	above	ADV
cjfa-20422	31	18	mentioned	mention	VERB
cjfa-20422	31	19	rules	rule	NOUN
cjfa-20422	31	20	.	.	PUNCT
cjfa-20422	32	1	we	we	PRON
cjfa-20422	32	2	will	will	AUX
cjfa-20422	32	3	use	use	VERB
cjfa-20422	32	4	formal	formal	ADJ
cjfa-20422	32	5	-	-	PUNCT
cjfa-20422	32	6	dogmatic	dogmatic	ADJ
cjfa-20422	32	7	method	method	NOUN
cjfa-20422	32	8	.	.	PUNCT
cjfa-20422	33	1	the	the	DET
cjfa-20422	33	2	second	second	ADJ
cjfa-20422	33	3	part	part	NOUN
cjfa-20422	33	4	contains	contain	VERB
cjfa-20422	33	5	the	the	DET
cjfa-20422	33	6	financial	financial	ADJ
cjfa-20422	33	7	analysis	analysis	NOUN
cjfa-20422	33	8	of	of	ADP
cjfa-20422	33	9	all	all	DET
cjfa-20422	33	10	local	local	ADJ
cjfa-20422	33	11	government	government	NOUN
cjfa-20422	33	12	units	unit	NOUN
cjfa-20422	33	13	in	in	ADP
cjfa-20422	33	14	poland	poland	PROPN
cjfa-20422	33	15	over	over	ADP
cjfa-20422	33	16	the	the	DET
cjfa-20422	33	17	period	period	NOUN
cjfa-20422	33	18	2008–2017	2008–2017	NUM
cjfa-20422	33	19	.	.	PUNCT
cjfa-20422	34	1	the	the	DET
cjfa-20422	34	2	analysis	analysis	NOUN
cjfa-20422	34	3	is	be	AUX
cjfa-20422	34	4	based	base	VERB
cjfa-20422	34	5	on	on	ADP
cjfa-20422	34	6	data	datum	NOUN
cjfa-20422	34	7	provided	provide	VERB
cjfa-20422	34	8	annually	annually	ADV
cjfa-20422	34	9	by	by	ADP
cjfa-20422	34	10	the	the	DET
cjfa-20422	34	11	national	national	PROPN
cjfa-20422	34	12	council	council	PROPN
cjfa-20422	34	13	of	of	ADP
cjfa-20422	34	14	regional	regional	ADJ
cjfa-20422	34	15	chambers	chamber	NOUN
cjfa-20422	34	16	of	of	ADP
cjfa-20422	34	17	audit	audit	NOUN
cjfa-20422	34	18	.	.	PUNCT
cjfa-20422	35	1	presented	present	VERB
cjfa-20422	35	2	statistical	statistical	ADJ
cjfa-20422	35	3	data	datum	NOUN
cjfa-20422	35	4	refer	refer	VERB
cjfa-20422	35	5	to	to	ADP
cjfa-20422	35	6	budget	budget	NOUN
cjfa-20422	35	7	balance	balance	NOUN
cjfa-20422	35	8	and	and	CCONJ
cjfa-20422	35	9	the	the	DET
cjfa-20422	35	10	debt	debt	NOUN
cjfa-20422	35	11	of	of	ADP
cjfa-20422	35	12	l.g.u.s	l.g.u.s	PROPN
cjfa-20422	35	13	.	.	PROPN
cjfa-20422	36	1	in	in	ADP
cjfa-20422	36	2	the	the	DET
cjfa-20422	36	3	third	third	ADJ
cjfa-20422	36	4	part	part	NOUN
cjfa-20422	36	5	we	we	PRON
cjfa-20422	36	6	will	will	AUX
cjfa-20422	36	7	indicate	indicate	VERB
cjfa-20422	36	8	the	the	DET
cjfa-20422	36	9	legal	legal	ADJ
cjfa-20422	36	10	exceptions	exception	NOUN
cjfa-20422	36	11	to	to	ADP
cjfa-20422	36	12	the	the	DET
cjfa-20422	36	13	application	application	NOUN
cjfa-20422	36	14	of	of	ADP
cjfa-20422	36	15	regulations	regulation	NOUN
cjfa-20422	36	16	under	under	ADP
cjfa-20422	36	17	articles	article	NOUN
cjfa-20422	36	18	242	242	NUM
cjfa-20422	36	19	and	and	CCONJ
cjfa-20422	36	20	243	243	NUM
cjfa-20422	36	21	of	of	ADP
cjfa-20422	36	22	the	the	DET
cjfa-20422	36	23	p.f.a	p.f.a	NOUN
cjfa-20422	36	24	.	.	PUNCT
cjfa-20422	36	25	,	,	PUNCT
cjfa-20422	36	26	that	that	PRON
cjfa-20422	36	27	potentially	potentially	ADV
cjfa-20422	36	28	may	may	AUX
cjfa-20422	36	29	affect	affect	VERB
cjfa-20422	36	30	the	the	DET
cjfa-20422	36	31	financial	financial	ADJ
cjfa-20422	36	32	stability	stability	NOUN
cjfa-20422	36	33	of	of	ADP
cjfa-20422	36	34	l.g.u.s	l.g.u.s	PROPN
cjfa-20422	36	35	.	.	PROPN
cjfa-20422	37	1	we	we	PRON
cjfa-20422	37	2	will	will	AUX
cjfa-20422	37	3	use	use	VERB
cjfa-20422	37	4	formal	formal	ADJ
cjfa-20422	37	5	-	-	PUNCT
cjfa-20422	37	6	dogmatic	dogmatic	ADJ
cjfa-20422	37	7	method	method	NOUN
cjfa-20422	37	8	.	.	PUNCT
cjfa-20422	38	1	presented	present	VERB
cjfa-20422	38	2	conclusion	conclusion	NOUN
cjfa-20422	38	3	proves	prove	VERB
cjfa-20422	38	4	that	that	SCONJ
cjfa-20422	38	5	articles	article	NOUN
cjfa-20422	38	6	242	242	NUM
cjfa-20422	38	7	and	and	CCONJ
cjfa-20422	38	8	243	243	NUM
cjfa-20422	38	9	of	of	ADP
cjfa-20422	38	10	the	the	DET
cjfa-20422	38	11	public	public	ADJ
cjfa-20422	38	12	finance	finance	NOUN
cjfa-20422	38	13	act	act	NOUN
cjfa-20422	38	14	have	have	VERB
cjfa-20422	38	15	a	a	DET
cjfa-20422	38	16	significant	significant	ADJ
cjfa-20422	38	17	impact	impact	NOUN
cjfa-20422	38	18	on	on	ADP
cjfa-20422	38	19	the	the	DET
cjfa-20422	38	20	financial	financial	ADJ
cjfa-20422	38	21	management	management	NOUN
cjfa-20422	38	22	of	of	ADP
cjfa-20422	38	23	local	local	ADJ
cjfa-20422	38	24	governments	government	NOUN
cjfa-20422	38	25	,	,	PUNCT
cjfa-20422	38	26	resulting	result	VERB
cjfa-20422	38	27	in	in	ADP
cjfa-20422	38	28	reduction	reduction	NOUN
cjfa-20422	38	29	of	of	ADP
cjfa-20422	38	30	their	their	PRON
cjfa-20422	38	31	operating	operate	VERB
cjfa-20422	38	32	deficits	deficit	NOUN
cjfa-20422	38	33	and	and	CCONJ
cjfa-20422	38	34	debt	debt	NOUN
cjfa-20422	38	35	.	.	PUNCT
cjfa-20422	39	1	construction	construction	NOUN
cjfa-20422	39	2	of	of	ADP
cjfa-20422	39	3	the	the	DET
cjfa-20422	39	4	rules	rule	NOUN
cjfa-20422	39	5	under	under	ADP
cjfa-20422	39	6	art	art	NOUN
cjfa-20422	39	7	.	.	PUNCT
cjfa-20422	40	1	242	242	NUM
cjfa-20422	40	2	and	and	CCONJ
cjfa-20422	40	3	243	243	NUM
cjfa-20422	40	4	of	of	ADP
cjfa-20422	40	5	the	the	DET
cjfa-20422	40	6	p.f.a.construction	p.f.a.construction	PROPN
cjfa-20422	40	7	of	of	ADP
cjfa-20422	40	8	the	the	DET
cjfa-20422	40	9	rules	rule	NOUN
cjfa-20422	40	10	under	under	ADP
cjfa-20422	40	11	art	art	NOUN
cjfa-20422	40	12	.	.	PUNCT
cjfa-20422	41	1	242	242	NUM
cjfa-20422	41	2	and	and	CCONJ
cjfa-20422	41	3	243	243	NUM
cjfa-20422	41	4	of	of	ADP
cjfa-20422	41	5	the	the	DET
cjfa-20422	41	6	p.f.a	p.f.a	NOUN
cjfa-20422	41	7	.	.	PUNCT
cjfa-20422	42	1	the	the	DET
cjfa-20422	42	2	public	public	ADJ
cjfa-20422	42	3	finance	finance	NOUN
cjfa-20422	42	4	act	act	NOUN
cjfa-20422	42	5	of	of	ADP
cjfa-20422	42	6	2009	2009	NUM
cjfa-20422	42	7	introduced	introduce	VERB
cjfa-20422	42	8	two	two	NUM
cjfa-20422	42	9	rules	rule	NOUN
cjfa-20422	42	10	:	:	PUNCT
cjfa-20422	42	11	the	the	DET
cjfa-20422	42	12	rule	rule	NOUN
cjfa-20422	42	13	concerning	concern	VERB
cjfa-20422	42	14	the	the	DET
cjfa-20422	42	15	operating	operate	VERB
cjfa-20422	42	16	deficit	deficit	NOUN
cjfa-20422	42	17	in	in	ADP
cjfa-20422	42	18	article	article	NOUN
cjfa-20422	42	19	242	242	NUM
cjfa-20422	42	20	and	and	CCONJ
cjfa-20422	42	21	the	the	DET
cjfa-20422	42	22	rule	rule	NOUN
cjfa-20422	42	23	concerning	concern	VERB
cjfa-20422	42	24	the	the	DET
cjfa-20422	42	25	amount	amount	NOUN
cjfa-20422	42	26	of	of	ADP
cjfa-20422	42	27	funds	fund	NOUN
cjfa-20422	42	28	allocated	allocate	VERB
cjfa-20422	42	29	for	for	ADP
cjfa-20422	42	30	the	the	DET
cjfa-20422	42	31	repayment	repayment	NOUN
cjfa-20422	42	32	of	of	ADP
cjfa-20422	42	33	liabilities	liability	NOUN
cjfa-20422	42	34	in	in	ADP
cjfa-20422	42	35	article	article	NOUN
cjfa-20422	42	36	243	243	NUM
cjfa-20422	42	37	.	.	PUNCT
cjfa-20422	43	1	they	they	PRON
cjfa-20422	43	2	replaced	replace	VERB
cjfa-20422	43	3	the	the	DET
cjfa-20422	43	4	previously	previously	ADV
cjfa-20422	43	5	binding	bind	VERB
cjfa-20422	43	6	articles	article	NOUN
cjfa-20422	43	7	169	169	NUM
cjfa-20422	43	8	and	and	CCONJ
cjfa-20422	43	9	170	170	NUM
cjfa-20422	43	10	of	of	ADP
cjfa-20422	43	11	the	the	DET
cjfa-20422	43	12	p.f.a	p.f.a	NOUN
cjfa-20422	43	13	.	.	PUNCT
cjfa-20422	44	1	of	of	ADP
cjfa-20422	44	2	2005	2005	NUM
cjfa-20422	44	3	.	.	PUNCT
cjfa-20422	45	1	the	the	DET
cjfa-20422	45	2	legislator	legislator	NOUN
cjfa-20422	45	3	,	,	PUNCT
cjfa-20422	45	4	while	while	SCONJ
cjfa-20422	45	5	creating	create	VERB
cjfa-20422	45	6	the	the	DET
cjfa-20422	45	7	two	two	NUM
cjfa-20422	45	8	examined	examine	VERB
cjfa-20422	45	9	rules	rule	NOUN
cjfa-20422	45	10	,	,	PUNCT
cjfa-20422	45	11	referred	refer	VERB
cjfa-20422	45	12	to	to	ADP
cjfa-20422	45	13	the	the	DET
cjfa-20422	45	14	categories	category	NOUN
cjfa-20422	45	15	of	of	ADP
cjfa-20422	45	16	current	current	ADJ
cjfa-20422	45	17	and	and	CCONJ
cjfa-20422	45	18	property	property	NOUN
cjfa-20422	45	19	income	income	NOUN
cjfa-20422	45	20	and	and	CCONJ
cjfa-20422	45	21	expenditure	expenditure	NOUN
cjfa-20422	45	22	.	.	PUNCT
cjfa-20422	46	1	according	accord	VERB
cjfa-20422	46	2	to	to	ADP
cjfa-20422	46	3	article	article	NOUN
cjfa-20422	46	4	235	235	NUM
cjfa-20422	46	5	of	of	ADP
cjfa-20422	46	6	the	the	DET
cjfa-20422	46	7	p.f.a	p.f.a	NOUN
cjfa-20422	46	8	.	.	PUNCT
cjfa-20422	46	9	,	,	PUNCT
cjfa-20422	46	10	the	the	DET
cjfa-20422	46	11	property	property	NOUN
cjfa-20422	46	12	income	income	NOUN
cjfa-20422	46	13	of	of	ADP
cjfa-20422	46	14	the	the	DET
cjfa-20422	46	15	budget	budget	NOUN
cjfa-20422	46	16	includes	include	VERB
cjfa-20422	46	17	the	the	DET
cjfa-20422	46	18	following	follow	VERB
cjfa-20422	46	19	1	1	NUM
cjfa-20422	46	20	)	)	PUNCT
cjfa-20422	46	21	subsidies	subsidy	NOUN
cjfa-20422	46	22	and	and	CCONJ
cjfa-20422	46	23	funds	fund	NOUN
cjfa-20422	46	24	allocated	allocate	VERB
cjfa-20422	46	25	for	for	ADP
cjfa-20422	46	26	investments	investment	NOUN
cjfa-20422	46	27	,	,	PUNCT
cjfa-20422	46	28	2	2	X
cjfa-20422	46	29	)	)	PUNCT
cjfa-20422	46	30	income	income	NOUN
cjfa-20422	46	31	from	from	ADP
cjfa-20422	46	32	the	the	DET
cjfa-20422	46	33	sale	sale	NOUN
cjfa-20422	46	34	of	of	ADP
cjfa-20422	46	35	property	property	NOUN
cjfa-20422	46	36	,	,	PUNCT
cjfa-20422	46	37	and	and	CCONJ
cjfa-20422	46	38	3	3	X
cjfa-20422	46	39	)	)	PUNCT
cjfa-20422	46	40	income	income	NOUN
cjfa-20422	46	41	from	from	ADP
cjfa-20422	46	42	the	the	DET
cjfa-20422	46	43	transformation	transformation	NOUN
cjfa-20422	46	44	of	of	ADP
cjfa-20422	46	45	the	the	DET
cjfa-20422	46	46	right	right	NOUN
cjfa-20422	46	47	of	of	ADP
cjfa-20422	46	48	perpetual	perpetual	ADJ
cjfa-20422	46	49	usufruct	usufruct	NOUN
cjfa-20422	46	50	into	into	ADP
cjfa-20422	46	51	ownership	ownership	NOUN
cjfa-20422	46	52	right	right	NOUN
cjfa-20422	46	53	.	.	PUNCT
cjfa-20422	47	1	all	all	DET
cjfa-20422	47	2	other	other	ADJ
cjfa-20422	47	3	income	income	NOUN
cjfa-20422	47	4	is	be	AUX
cjfa-20422	47	5	current	current	ADJ
cjfa-20422	47	6	income	income	NOUN
cjfa-20422	47	7	.	.	PUNCT
cjfa-20422	48	1	the	the	DET
cjfa-20422	48	2	catalogue	catalogue	NOUN
cjfa-20422	48	3	of	of	ADP
cjfa-20422	48	4	property	property	NOUN
cjfa-20422	48	5	income	income	NOUN
cjfa-20422	48	6	includes	include	VERB
cjfa-20422	48	7	investment	investment	NOUN
cjfa-20422	48	8	funds	fund	NOUN
cjfa-20422	48	9	and	and	CCONJ
cjfa-20422	48	10	one	one	NUM
cjfa-20422	48	11	-	-	PUNCT
cjfa-20422	48	12	off	off	ADP
cjfa-20422	48	13	funds	fund	NOUN
cjfa-20422	48	14	,	,	PUNCT
cjfa-20422	48	15	which	which	PRON
cjfa-20422	48	16	should	should	AUX
cjfa-20422	48	17	be	be	AUX
cjfa-20422	48	18	used	use	VERB
cjfa-20422	48	19	for	for	ADP
cjfa-20422	48	20	investment	investment	NOUN
cjfa-20422	48	21	purposes	purpose	NOUN
cjfa-20422	48	22	.	.	PUNCT
cjfa-20422	49	1	the	the	DET
cjfa-20422	49	2	nature	nature	NOUN
cjfa-20422	49	3	of	of	ADP
cjfa-20422	49	4	property	property	NOUN
cjfa-20422	49	5	income	income	NOUN
cjfa-20422	49	6	is	be	AUX
cjfa-20422	49	7	therefore	therefore	ADV
cjfa-20422	49	8	similar	similar	ADJ
cjfa-20422	49	9	to	to	ADP
cjfa-20422	49	10	public	public	ADJ
cjfa-20422	49	11	income	income	NOUN
cjfa-20422	49	12	from	from	ADP
cjfa-20422	49	13	loans	loan	NOUN
cjfa-20422	49	14	and	and	CCONJ
cjfa-20422	49	15	borrowings	borrowing	NOUN
cjfa-20422	49	16	,	,	PUNCT
cjfa-20422	49	17	issue	issue	NOUN
cjfa-20422	49	18	of	of	ADP
cjfa-20422	49	19	securities	security	NOUN
cjfa-20422	49	20	,	,	PUNCT
cjfa-20422	49	21	and	and	CCONJ
cjfa-20422	49	22	the	the	DET
cjfa-20422	49	23	privatisation	privatisation	NOUN
cjfa-20422	49	24	of	of	ADP
cjfa-20422	49	25	property	property	NOUN
cjfa-20422	49	26	.	.	PUNCT
cjfa-20422	50	1	according	accord	VERB
cjfa-20422	50	2	to	to	ADP
cjfa-20422	50	3	the	the	DET
cjfa-20422	50	4	legislator	legislator	NOUN
cjfa-20422	50	5	,	,	PUNCT
cjfa-20422	50	6	revenues	revenue	NOUN
cjfa-20422	50	7	belong	belong	VERB
cjfa-20422	50	8	to	to	ADP
cjfa-20422	50	9	the	the	DET
cjfa-20422	50	10	investment	investment	NOUN
cjfa-20422	50	11	funds	fund	NOUN
cjfa-20422	50	12	(	(	PUNCT
cjfa-20422	50	13	borodo	borodo	NOUN
cjfa-20422	50	14	,	,	PUNCT
cjfa-20422	50	15	2007	2007	NUM
cjfa-20422	50	16	,	,	PUNCT
cjfa-20422	50	17	pp	pp	ADJ
cjfa-20422	50	18	.	.	PUNCT
cjfa-20422	51	1	15–16	15–16	NUM
cjfa-20422	51	2	)	)	PUNCT
cjfa-20422	51	3	,	,	PUNCT
cjfa-20422	51	4	as	as	ADV
cjfa-20422	51	5	well	well	ADV
cjfa-20422	51	6	as	as	ADP
cjfa-20422	51	7	property	property	NOUN
cjfa-20422	51	8	income	income	NOUN
cjfa-20422	51	9	.	.	PUNCT
cjfa-20422	52	1	małgorzata	małgorzata	NOUN
cjfa-20422	52	2	cilak34	cilak34	NOUN
cjfa-20422	52	3	the	the	DET
cjfa-20422	52	4	l.g.u	l.g.u	PROPN
cjfa-20422	52	5	.	.	PUNCT
cjfa-20422	53	1	budget	budget	NOUN
cjfa-20422	53	2	expenditure	expenditure	NOUN
cjfa-20422	53	3	includes	include	VERB
cjfa-20422	53	4	current	current	ADJ
cjfa-20422	53	5	and	and	CCONJ
cjfa-20422	53	6	property	property	NOUN
cjfa-20422	53	7	expenses	expense	NOUN
cjfa-20422	53	8	.	.	PUNCT
cjfa-20422	54	1	property	property	NOUN
cjfa-20422	54	2	expenses	expense	NOUN
cjfa-20422	54	3	include	include	VERB
cjfa-20422	54	4	:	:	PUNCT
cjfa-20422	54	5	1	1	X
cjfa-20422	54	6	)	)	PUNCT
cjfa-20422	54	7	investments	investment	NOUN
cjfa-20422	54	8	and	and	CCONJ
cjfa-20422	54	9	investment	investment	NOUN
cjfa-20422	54	10	purchases	purchase	NOUN
cjfa-20422	54	11	,	,	PUNCT
cjfa-20422	54	12	2	2	X
cjfa-20422	54	13	)	)	PUNCT
cjfa-20422	54	14	expenditure	expenditure	NOUN
cjfa-20422	54	15	on	on	ADP
cjfa-20422	54	16	the	the	DET
cjfa-20422	54	17	purchase	purchase	NOUN
cjfa-20422	54	18	or	or	CCONJ
cjfa-20422	54	19	acquisition	acquisition	NOUN
cjfa-20422	54	20	of	of	ADP
cjfa-20422	54	21	shares	share	NOUN
cjfa-20422	54	22	,	,	PUNCT
cjfa-20422	54	23	and	and	CCONJ
cjfa-20422	54	24	3	3	X
cjfa-20422	54	25	)	)	PUNCT
cjfa-20422	54	26	expenditure	expenditure	NOUN
cjfa-20422	54	27	on	on	ADP
cjfa-20422	54	28	contributions	contribution	NOUN
cjfa-20422	54	29	to	to	ADP
cjfa-20422	54	30	commercial	commercial	ADJ
cjfa-20422	54	31	law	law	NOUN
cjfa-20422	54	32	companies	company	NOUN
cjfa-20422	54	33	(	(	PUNCT
cjfa-20422	54	34	article	article	NOUN
cjfa-20422	54	35	236	236	NUM
cjfa-20422	54	36	of	of	ADP
cjfa-20422	54	37	the	the	DET
cjfa-20422	54	38	p.f.a	p.f.a	NOUN
cjfa-20422	54	39	.	.	PUNCT
cjfa-20422	54	40	)	)	PUNCT
cjfa-20422	54	41	.	.	PUNCT
cjfa-20422	55	1	property	property	NOUN
cjfa-20422	55	2	expenditure	expenditure	NOUN
cjfa-20422	55	3	results	result	NOUN
cjfa-20422	55	4	in	in	ADP
cjfa-20422	55	5	the	the	DET
cjfa-20422	55	6	acquisition	acquisition	NOUN
cjfa-20422	55	7	(	(	PUNCT
cjfa-20422	55	8	creation	creation	NOUN
cjfa-20422	55	9	)	)	PUNCT
cjfa-20422	55	10	of	of	ADP
cjfa-20422	55	11	fixed	fix	VERB
cjfa-20422	55	12	assets	asset	NOUN
cjfa-20422	55	13	(	(	PUNCT
cjfa-20422	55	14	trykozko	trykozko	PROPN
cjfa-20422	55	15	,	,	PUNCT
cjfa-20422	55	16	2007	2007	NUM
cjfa-20422	55	17	,	,	PUNCT
cjfa-20422	55	18	p.	p.	NOUN
cjfa-20422	55	19	291	291	NUM
cjfa-20422	55	20	)	)	PUNCT
cjfa-20422	55	21	.	.	PUNCT
cjfa-20422	56	1	art	art	NOUN
cjfa-20422	56	2	.	.	PUNCT
cjfa-20422	57	1	242	242	NUM
cjfa-20422	57	2	of	of	ADP
cjfa-20422	57	3	the	the	DET
cjfa-20422	57	4	p.f.a	p.f.a	NOUN
cjfa-20422	57	5	.	.	PUNCT
cjfa-20422	58	1	first	first	ADV
cjfa-20422	58	2	entered	enter	VERB
cjfa-20422	58	3	into	into	ADP
cjfa-20422	58	4	force	force	NOUN
cjfa-20422	58	5	in	in	ADP
cjfa-20422	58	6	the	the	DET
cjfa-20422	58	7	planning	planning	NOUN
cjfa-20422	58	8	of	of	ADP
cjfa-20422	58	9	the	the	DET
cjfa-20422	58	10	budgets	budget	NOUN
cjfa-20422	58	11	for	for	ADP
cjfa-20422	58	12	20112	20112	NUM
cjfa-20422	58	13	.	.	PUNCT
cjfa-20422	59	1	according	accord	VERB
cjfa-20422	59	2	to	to	ADP
cjfa-20422	59	3	its	its	PRON
cjfa-20422	59	4	paragraph	paragraph	NOUN
cjfa-20422	59	5	1	1	NUM
cjfa-20422	59	6	,	,	PUNCT
cjfa-20422	59	7	the	the	DET
cjfa-20422	59	8	decision	decision	NOUN
cjfa-20422	59	9	-	-	PUNCT
cjfa-20422	59	10	making	make	VERB
cjfa-20422	59	11	body	body	NOUN
cjfa-20422	59	12	of	of	ADP
cjfa-20422	59	13	an	an	DET
cjfa-20422	59	14	l.g.u	l.g.u	PROPN
cjfa-20422	59	15	.	.	PUNCT
cjfa-20422	59	16	can	can	AUX
cjfa-20422	59	17	not	not	PART
cjfa-20422	59	18	adopt	adopt	VERB
cjfa-20422	59	19	a	a	DET
cjfa-20422	59	20	budget	budget	NOUN
cjfa-20422	59	21	in	in	ADP
cjfa-20422	59	22	which	which	PRON
cjfa-20422	59	23	the	the	DET
cjfa-20422	59	24	planned	plan	VERB
cjfa-20422	59	25	current	current	ADJ
cjfa-20422	59	26	expenses	expense	NOUN
cjfa-20422	59	27	are	be	AUX
cjfa-20422	59	28	higher	high	ADJ
cjfa-20422	59	29	than	than	ADP
cjfa-20422	59	30	the	the	DET
cjfa-20422	59	31	planned	plan	VERB
cjfa-20422	59	32	current	current	ADJ
cjfa-20422	59	33	income	income	NOUN
cjfa-20422	59	34	increased	increase	VERB
cjfa-20422	59	35	by	by	ADP
cjfa-20422	59	36	:	:	PUNCT
cjfa-20422	59	37	the	the	DET
cjfa-20422	59	38	budgetary	budgetary	ADJ
cjfa-20422	59	39	surplus	surplus	NOUN
cjfa-20422	59	40	from	from	ADP
cjfa-20422	59	41	previous	previous	ADJ
cjfa-20422	59	42	years	year	NOUN
cjfa-20422	59	43	,	,	PUNCT
cjfa-20422	59	44	repayment	repayment	NOUN
cjfa-20422	59	45	of	of	ADP
cjfa-20422	59	46	loans	loan	NOUN
cjfa-20422	59	47	granted	grant	VERB
cjfa-20422	59	48	from	from	ADP
cjfa-20422	59	49	the	the	DET
cjfa-20422	59	50	budget	budget	NOUN
cjfa-20422	59	51	of	of	ADP
cjfa-20422	59	52	l.g.u	l.g.u	PROPN
cjfa-20422	59	53	.	.	PUNCT
cjfa-20422	60	1	in	in	ADP
cjfa-20422	60	2	previous	previous	ADJ
cjfa-20422	60	3	years	year	NOUN
cjfa-20422	60	4	,	,	PUNCT
cjfa-20422	60	5	and	and	CCONJ
cjfa-20422	60	6	unused	unused	ADJ
cjfa-20422	60	7	funds	fund	NOUN
cjfa-20422	60	8	coming	come	VERB
cjfa-20422	60	9	from	from	ADP
cjfa-20422	60	10	income	income	NOUN
cjfa-20422	60	11	and	and	CCONJ
cjfa-20422	60	12	expenditure	expenditure	NOUN
cjfa-20422	60	13	settlements	settlement	NOUN
cjfa-20422	60	14	resulting	result	VERB
cjfa-20422	60	15	from	from	ADP
cjfa-20422	60	16	special	special	ADJ
cjfa-20422	60	17	rules	rule	NOUN
cjfa-20422	60	18	for	for	ADP
cjfa-20422	60	19	the	the	DET
cjfa-20422	60	20	execution	execution	NOUN
cjfa-20422	60	21	of	of	ADP
cjfa-20422	60	22	local	local	ADJ
cjfa-20422	60	23	government	government	NOUN
cjfa-20422	60	24	budgets	budget	NOUN
cjfa-20422	60	25	and	and	CCONJ
cjfa-20422	60	26	settlements	settlement	NOUN
cjfa-20422	60	27	of	of	ADP
cjfa-20422	60	28	funds	fund	NOUN
cjfa-20422	60	29	from	from	ADP
cjfa-20422	60	30	the	the	DET
cjfa-20422	60	31	eu	eu	PROPN
cjfa-20422	60	32	budget	budget	NOUN
cjfa-20422	60	33	.	.	PUNCT
cjfa-20422	61	1	in	in	ADP
cjfa-20422	61	2	the	the	DET
cjfa-20422	61	3	light	light	NOUN
cjfa-20422	61	4	of	of	ADP
cjfa-20422	61	5	this	this	DET
cjfa-20422	61	6	provision	provision	NOUN
cjfa-20422	61	7	,	,	PUNCT
cjfa-20422	61	8	the	the	DET
cjfa-20422	61	9	operating	operate	VERB
cjfa-20422	61	10	deficit	deficit	NOUN
cjfa-20422	61	11	related	relate	VERB
cjfa-20422	61	12	to	to	ADP
cjfa-20422	61	13	current	current	ADJ
cjfa-20422	61	14	expenditure	expenditure	NOUN
cjfa-20422	61	15	is	be	AUX
cjfa-20422	61	16	limited	limit	VERB
cjfa-20422	61	17	to	to	ADP
cjfa-20422	61	18	the	the	DET
cjfa-20422	61	19	amount	amount	NOUN
cjfa-20422	61	20	of	of	ADP
cjfa-20422	61	21	current	current	ADJ
cjfa-20422	61	22	income	income	NOUN
cjfa-20422	61	23	.	.	PUNCT
cjfa-20422	62	1	however	however	ADV
cjfa-20422	62	2	,	,	PUNCT
cjfa-20422	62	3	it	it	PRON
cjfa-20422	62	4	is	be	AUX
cjfa-20422	62	5	possible	possible	ADJ
cjfa-20422	62	6	for	for	SCONJ
cjfa-20422	62	7	current	current	ADJ
cjfa-20422	62	8	expenses	expense	NOUN
cjfa-20422	62	9	to	to	PART
cjfa-20422	62	10	exceed	exceed	VERB
cjfa-20422	62	11	current	current	ADJ
cjfa-20422	62	12	revenues	revenue	NOUN
cjfa-20422	62	13	by	by	ADP
cjfa-20422	62	14	the	the	DET
cjfa-20422	62	15	amount	amount	NOUN
cjfa-20422	62	16	of	of	ADP
cjfa-20422	62	17	the	the	DET
cjfa-20422	62	18	budgetary	budgetary	ADJ
cjfa-20422	62	19	surplus	surplus	NOUN
cjfa-20422	62	20	from	from	ADP
cjfa-20422	62	21	previous	previous	ADJ
cjfa-20422	62	22	years	year	NOUN
cjfa-20422	62	23	,	,	PUNCT
cjfa-20422	62	24	repayments	repayment	NOUN
cjfa-20422	62	25	of	of	ADP
cjfa-20422	62	26	loans	loan	NOUN
cjfa-20422	62	27	granted	grant	VERB
cjfa-20422	62	28	from	from	ADP
cjfa-20422	62	29	the	the	DET
cjfa-20422	62	30	budget	budget	NOUN
cjfa-20422	62	31	of	of	ADP
cjfa-20422	62	32	an	an	DET
cjfa-20422	62	33	l.g.u	l.g.u	PROPN
cjfa-20422	62	34	.	.	PUNCT
cjfa-20422	63	1	in	in	ADP
cjfa-20422	63	2	previous	previous	ADJ
cjfa-20422	63	3	years	year	NOUN
cjfa-20422	63	4	and	and	CCONJ
cjfa-20422	63	5	unused	unused	ADJ
cjfa-20422	63	6	funds	fund	NOUN
cjfa-20422	63	7	from	from	ADP
cjfa-20422	63	8	income	income	NOUN
cjfa-20422	63	9	and	and	CCONJ
cjfa-20422	63	10	expenditure	expenditure	NOUN
cjfa-20422	63	11	settlements	settlement	NOUN
cjfa-20422	63	12	resulting	result	VERB
cjfa-20422	63	13	from	from	ADP
cjfa-20422	63	14	special	special	ADJ
cjfa-20422	63	15	rules	rule	NOUN
cjfa-20422	63	16	of	of	ADP
cjfa-20422	63	17	executing	execute	VERB
cjfa-20422	63	18	self	self	NOUN
cjfa-20422	63	19	-	-	PUNCT
cjfa-20422	63	20	government	government	NOUN
cjfa-20422	63	21	budgets	budget	NOUN
cjfa-20422	63	22	and	and	CCONJ
cjfa-20422	63	23	settlements	settlement	NOUN
cjfa-20422	63	24	of	of	ADP
cjfa-20422	63	25	funds	fund	NOUN
cjfa-20422	63	26	from	from	ADP
cjfa-20422	63	27	the	the	DET
cjfa-20422	63	28	eu	eu	PROPN
cjfa-20422	63	29	budget	budget	NOUN
cjfa-20422	63	30	.	.	PUNCT
cjfa-20422	64	1	the	the	DET
cjfa-20422	64	2	introduced	introduce	VERB
cjfa-20422	64	3	principle	principle	NOUN
cjfa-20422	64	4	refers	refer	VERB
cjfa-20422	64	5	to	to	ADP
cjfa-20422	64	6	the	the	DET
cjfa-20422	64	7	so	so	ADV
cjfa-20422	64	8	-	-	PUNCT
cjfa-20422	64	9	called	call	VERB
cjfa-20422	64	10	golden	golden	ADJ
cjfa-20422	64	11	rule	rule	NOUN
cjfa-20422	64	12	of	of	ADP
cjfa-20422	64	13	the	the	DET
cjfa-20422	64	14	balanced	balanced	ADJ
cjfa-20422	64	15	budget	budget	NOUN
cjfa-20422	64	16	,	,	PUNCT
cjfa-20422	64	17	which	which	PRON
cjfa-20422	64	18	states	state	VERB
cjfa-20422	64	19	that	that	SCONJ
cjfa-20422	64	20	current	current	ADJ
cjfa-20422	64	21	expenditure	expenditure	NOUN
cjfa-20422	64	22	should	should	AUX
cjfa-20422	64	23	be	be	AUX
cjfa-20422	64	24	covered	cover	VERB
cjfa-20422	64	25	by	by	ADP
cjfa-20422	64	26	current	current	ADJ
cjfa-20422	64	27	income	income	NOUN
cjfa-20422	64	28	(	(	PUNCT
cjfa-20422	64	29	owsiak	owsiak	NOUN
cjfa-20422	64	30	,	,	PUNCT
cjfa-20422	64	31	2017	2017	NUM
cjfa-20422	64	32	,	,	PUNCT
cjfa-20422	64	33	p.	p.	NOUN
cjfa-20422	64	34	74	74	NUM
cjfa-20422	64	35	;	;	PUNCT
cjfa-20422	64	36	kornberger	kornberger	NOUN
cjfa-20422	64	37	-	-	PUNCT
cjfa-20422	64	38	sokołowska	sokołowska	NOUN
cjfa-20422	64	39	,	,	PUNCT
cjfa-20422	64	40	2012	2012	NUM
cjfa-20422	64	41	,	,	PUNCT
cjfa-20422	64	42	p.	p.	NOUN
cjfa-20422	64	43	199	199	NUM
cjfa-20422	64	44	)	)	PUNCT
cjfa-20422	64	45	.	.	PUNCT
cjfa-20422	65	1	this	this	DET
cjfa-20422	65	2	principle	principle	NOUN
cjfa-20422	65	3	also	also	ADV
cjfa-20422	65	4	applies	apply	VERB
cjfa-20422	65	5	to	to	ADP
cjfa-20422	65	6	the	the	DET
cjfa-20422	65	7	implemented	implement	VERB
cjfa-20422	65	8	budget	budget	NOUN
cjfa-20422	65	9	(	(	PUNCT
cjfa-20422	65	10	article	article	NOUN
cjfa-20422	65	11	242(2	242(2	NUM
cjfa-20422	65	12	)	)	PUNCT
cjfa-20422	65	13	of	of	ADP
cjfa-20422	65	14	the	the	DET
cjfa-20422	65	15	p.f.a	p.f.a	NOUN
cjfa-20422	65	16	.	.	PUNCT
cjfa-20422	65	17	)	)	PUNCT
cjfa-20422	65	18	.	.	PUNCT
cjfa-20422	66	1	article	article	NOUN
cjfa-20422	66	2	243	243	NUM
cjfa-20422	66	3	of	of	ADP
cjfa-20422	66	4	the	the	DET
cjfa-20422	66	5	p.f.a	p.f.a	NOUN
cjfa-20422	66	6	.	.	PUNCT
cjfa-20422	67	1	(	(	PUNCT
cjfa-20422	67	2	which	which	PRON
cjfa-20422	67	3	introduced	introduce	VERB
cjfa-20422	67	4	the	the	DET
cjfa-20422	67	5	so	so	ADV
cjfa-20422	67	6	-	-	PUNCT
cjfa-20422	67	7	called	call	VERB
cjfa-20422	67	8	individual	individual	ADJ
cjfa-20422	67	9	indicator	indicator	NOUN
cjfa-20422	67	10	of	of	ADP
cjfa-20422	67	11	liability	liability	NOUN
cjfa-20422	67	12	servicing	servicing	NOUN
cjfa-20422	67	13	–	–	PUNCT
cjfa-20422	67	14	ils	ils	PROPN
cjfa-20422	67	15	)	)	PUNCT
cjfa-20422	67	16	was	be	AUX
cjfa-20422	67	17	applied	apply	VERB
cjfa-20422	67	18	for	for	ADP
cjfa-20422	67	19	the	the	DET
cjfa-20422	67	20	first	first	ADJ
cjfa-20422	67	21	time	time	NOUN
cjfa-20422	67	22	in	in	ADP
cjfa-20422	67	23	2014	2014	NUM
cjfa-20422	67	24	.	.	PUNCT
cjfa-20422	68	1	according	accord	VERB
cjfa-20422	68	2	to	to	ADP
cjfa-20422	68	3	its	its	PRON
cjfa-20422	68	4	paragraph	paragraph	NOUN
cjfa-20422	68	5	1	1	NUM
cjfa-20422	68	6	,	,	PUNCT
cjfa-20422	68	7	the	the	DET
cjfa-20422	68	8	decision	decision	NOUN
cjfa-20422	68	9	-	-	PUNCT
cjfa-20422	68	10	making	make	VERB
cjfa-20422	68	11	body	body	NOUN
cjfa-20422	68	12	of	of	ADP
cjfa-20422	68	13	an	an	DET
cjfa-20422	68	14	l.g.u	l.g.u	PROPN
cjfa-20422	68	15	.	.	PUNCT
cjfa-20422	68	16	can	can	AUX
cjfa-20422	68	17	not	not	PART
cjfa-20422	68	18	adopt	adopt	VERB
cjfa-20422	68	19	a	a	DET
cjfa-20422	68	20	budget	budget	NOUN
cjfa-20422	68	21	whose	whose	DET
cjfa-20422	68	22	implementation	implementation	NOUN
cjfa-20422	68	23	will	will	AUX
cjfa-20422	68	24	,	,	PUNCT
cjfa-20422	68	25	in	in	ADP
cjfa-20422	68	26	a	a	DET
cjfa-20422	68	27	budget	budget	NOUN
cjfa-20422	68	28	year	year	NOUN
cjfa-20422	68	29	or	or	CCONJ
cjfa-20422	68	30	in	in	ADP
cjfa-20422	68	31	any	any	DET
cjfa-20422	68	32	subsequent	subsequent	ADJ
cjfa-20422	68	33	year	year	NOUN
cjfa-20422	68	34	,	,	PUNCT
cjfa-20422	68	35	cause	cause	VERB
cjfa-20422	68	36	the	the	DET
cjfa-20422	68	37	ratio	ratio	NOUN
cjfa-20422	68	38	of	of	ADP
cjfa-20422	68	39	expenditures	expenditure	NOUN
cjfa-20422	68	40	on	on	ADP
cjfa-20422	68	41	debt	debt	NOUN
cjfa-20422	68	42	servicing	servicing	NOUN
cjfa-20422	68	43	to	to	ADP
cjfa-20422	68	44	total	total	ADJ
cjfa-20422	68	45	budget	budget	NOUN
cjfa-20422	68	46	income	income	NOUN
cjfa-20422	68	47	,	,	PUNCT
cjfa-20422	68	48	to	to	PART
cjfa-20422	68	49	exceed	exceed	VERB
cjfa-20422	68	50	the	the	DET
cjfa-20422	68	51	ratio	ratio	NOUN
cjfa-20422	68	52	of	of	ADP
cjfa-20422	68	53	current	current	ADJ
cjfa-20422	68	54	income	income	NOUN
cjfa-20422	68	55	,	,	PUNCT
cjfa-20422	68	56	less	less	ADJ
cjfa-20422	68	57	current	current	ADJ
cjfa-20422	68	58	expenditures	expenditure	NOUN
cjfa-20422	68	59	,	,	PUNCT
cjfa-20422	68	60	to	to	PART
cjfa-20422	68	61	total	total	ADJ
cjfa-20422	68	62	budget	budget	NOUN
cjfa-20422	68	63	income	income	NOUN
cjfa-20422	68	64	calculated	calculate	VERB
cjfa-20422	68	65	for	for	ADP
cjfa-20422	68	66	the	the	DET
cjfa-20422	68	67	last	last	ADJ
cjfa-20422	68	68	seven	seven	NUM
cjfa-20422	68	69	budget	budget	NOUN
cjfa-20422	68	70	years	year	NOUN
cjfa-20422	68	71	.	.	PUNCT
cjfa-20422	69	1	the	the	DET
cjfa-20422	69	2	total	total	ADJ
cjfa-20422	69	3	amount	amount	NOUN
cjfa-20422	69	4	of	of	ADP
cjfa-20422	69	5	repayments	repayment	NOUN
cjfa-20422	69	6	and	and	CCONJ
cjfa-20422	69	7	redemptions	redemption	NOUN
cjfa-20422	69	8	referred	refer	VERB
cjfa-20422	69	9	to	to	ADP
cjfa-20422	69	10	in	in	ADP
cjfa-20422	69	11	article	article	NOUN
cjfa-20422	69	12	243(1	243(1	NUM
cjfa-20422	69	13	)	)	PUNCT
cjfa-20422	69	14	for	for	ADP
cjfa-20422	69	15	a	a	DET
cjfa-20422	69	16	given	give	VERB
cjfa-20422	69	17	financial	financial	ADJ
cjfa-20422	69	18	year	year	NOUN
cjfa-20422	69	19	shall	shall	AUX
cjfa-20422	69	20	be	be	AUX
cjfa-20422	69	21	supplemented	supplement	VERB
cjfa-20422	69	22	by	by	ADP
cjfa-20422	69	23	the	the	DET
cjfa-20422	69	24	amount	amount	NOUN
cjfa-20422	69	25	of	of	ADP
cjfa-20422	69	26	liabilities	liability	NOUN
cjfa-20422	69	27	of	of	ADP
cjfa-20422	69	28	the	the	DET
cjfa-20422	69	29	association	association	NOUN
cjfa-20422	69	30	co	co	VERB
cjfa-20422	69	31	-	-	VERB
cjfa-20422	69	32	founded	found	VERB
cjfa-20422	69	33	by	by	ADP
cjfa-20422	69	34	a	a	DET
cjfa-20422	69	35	given	give	VERB
cjfa-20422	69	36	local	local	ADJ
cjfa-20422	69	37	government	government	NOUN
cjfa-20422	69	38	unit	unit	NOUN
cjfa-20422	69	39	to	to	PART
cjfa-20422	69	40	be	be	AUX
cjfa-20422	69	41	paid	pay	VERB
cjfa-20422	69	42	in	in	ADP
cjfa-20422	69	43	the	the	DET
cjfa-20422	69	44	same	same	ADJ
cjfa-20422	69	45	financial	financial	ADJ
cjfa-20422	69	46	year	year	NOUN
cjfa-20422	69	47	.	.	PUNCT
cjfa-20422	70	1	the	the	DET
cjfa-20422	70	2	amount	amount	NOUN
cjfa-20422	70	3	of	of	ADP
cjfa-20422	70	4	2	2	NUM
cjfa-20422	70	5	 	 	SPACE
cjfa-20422	70	6	article	article	NOUN
cjfa-20422	70	7	121(1	121(1	NUM
cjfa-20422	70	8	)	)	PUNCT
cjfa-20422	70	9	of	of	ADP
cjfa-20422	70	10	the	the	DET
cjfa-20422	70	11	act	act	NOUN
cjfa-20422	70	12	of	of	ADP
cjfa-20422	70	13	27	27	NUM
cjfa-20422	70	14	august	august	PROPN
cjfa-20422	70	15	2009	2009	NUM
cjfa-20422	70	16	.	.	PUNCT
cjfa-20422	71	1	provisions	provision	NOUN
cjfa-20422	71	2	introducing	introduce	VERB
cjfa-20422	71	3	the	the	DET
cjfa-20422	71	4	public	public	ADJ
cjfa-20422	71	5	finance	finance	NOUN
cjfa-20422	71	6	act	act	PROPN
cjfa-20422	71	7	,	,	PUNCT
cjfa-20422	71	8	journal	journal	NOUN
cjfa-20422	71	9	of	of	ADP
cjfa-20422	71	10	laws	law	NOUN
cjfa-20422	71	11	no	no	INTJ
cjfa-20422	71	12	.	.	NOUN
cjfa-20422	71	13	157	157	NUM
cjfa-20422	71	14	,	,	PUNCT
cjfa-20422	71	15	item	item	NOUN
cjfa-20422	71	16	1241	1241	NUM
cjfa-20422	71	17	as	as	SCONJ
cjfa-20422	71	18	amended	amend	VERB
cjfa-20422	71	19	.	.	PUNCT
cjfa-20422	72	1	financial	financial	ADJ
cjfa-20422	72	2	stability	stability	NOUN
cjfa-20422	72	3	of	of	ADP
cjfa-20422	72	4	local	local	ADJ
cjfa-20422	72	5	government	government	NOUN
cjfa-20422	72	6	units	unit	NOUN
cjfa-20422	72	7	…	…	PUNCT
cjfa-20422	72	8	35	35	NUM
cjfa-20422	72	9	funds	fund	NOUN
cjfa-20422	72	10	allocated	allocate	VERB
cjfa-20422	72	11	for	for	ADP
cjfa-20422	72	12	the	the	DET
cjfa-20422	72	13	repayment	repayment	NOUN
cjfa-20422	72	14	of	of	ADP
cjfa-20422	72	15	debt	debt	NOUN
cjfa-20422	72	16	,	,	PUNCT
cjfa-20422	72	17	together	together	ADV
cjfa-20422	72	18	with	with	ADP
cjfa-20422	72	19	the	the	DET
cjfa-20422	72	20	costs	cost	NOUN
cjfa-20422	72	21	of	of	ADP
cjfa-20422	72	22	its	its	PRON
cjfa-20422	72	23	servicing	servicing	NOUN
cjfa-20422	72	24	,	,	PUNCT
cjfa-20422	72	25	refers	refer	VERB
cjfa-20422	72	26	to	to	ADP
cjfa-20422	72	27	the	the	DET
cjfa-20422	72	28	concept	concept	NOUN
cjfa-20422	72	29	of	of	ADP
cjfa-20422	72	30	the	the	DET
cjfa-20422	72	31	so	so	ADV
cjfa-20422	72	32	-	-	PUNCT
cjfa-20422	72	33	called	call	VERB
cjfa-20422	72	34	operating	operating	NOUN
cjfa-20422	72	35	surplus	surplus	NOUN
cjfa-20422	72	36	,	,	PUNCT
cjfa-20422	72	37	i.e.	i.e.	X
cjfa-20422	72	38	the	the	DET
cjfa-20422	72	39	surplus	surplus	NOUN
cjfa-20422	72	40	of	of	ADP
cjfa-20422	72	41	current	current	ADJ
cjfa-20422	72	42	income	income	NOUN
cjfa-20422	72	43	over	over	ADP
cjfa-20422	72	44	current	current	ADJ
cjfa-20422	72	45	expenditure	expenditure	NOUN
cjfa-20422	72	46	of	of	ADP
cjfa-20422	72	47	the	the	DET
cjfa-20422	72	48	budget	budget	NOUN
cjfa-20422	72	49	.	.	PUNCT
cjfa-20422	73	1	this	this	PRON
cjfa-20422	73	2	means	mean	VERB
cjfa-20422	73	3	that	that	SCONJ
cjfa-20422	73	4	local	local	ADJ
cjfa-20422	73	5	governments	government	NOUN
cjfa-20422	73	6	that	that	PRON
cjfa-20422	73	7	plan	plan	VERB
cjfa-20422	73	8	to	to	PART
cjfa-20422	73	9	incur	incur	VERB
cjfa-20422	73	10	liabilities	liability	NOUN
cjfa-20422	73	11	,	,	PUNCT
cjfa-20422	73	12	or	or	CCONJ
cjfa-20422	73	13	already	already	ADV
cjfa-20422	73	14	have	have	AUX
cjfa-20422	73	15	incurred	incur	VERB
cjfa-20422	73	16	liabilities	liability	NOUN
cjfa-20422	73	17	to	to	PART
cjfa-20422	73	18	be	be	AUX
cjfa-20422	73	19	repaid	repay	VERB
cjfa-20422	73	20	,	,	PUNCT
cjfa-20422	73	21	can	can	AUX
cjfa-20422	73	22	not	not	PART
cjfa-20422	73	23	be	be	AUX
cjfa-20422	73	24	satisfied	satisfy	VERB
cjfa-20422	73	25	by	by	ADP
cjfa-20422	73	26	the	the	DET
cjfa-20422	73	27	achievement	achievement	NOUN
cjfa-20422	73	28	of	of	ADP
cjfa-20422	73	29	an	an	DET
cjfa-20422	73	30	operating	operate	VERB
cjfa-20422	73	31	balance	balance	NOUN
cjfa-20422	73	32	,	,	PUNCT
cjfa-20422	73	33	but	but	CCONJ
cjfa-20422	73	34	must	must	AUX
cjfa-20422	73	35	plan	plan	VERB
cjfa-20422	73	36	an	an	DET
cjfa-20422	73	37	operating	operating	NOUN
cjfa-20422	73	38	surplus	surplus	NOUN
cjfa-20422	73	39	(	(	PUNCT
cjfa-20422	73	40	salachna	salachna	NOUN
cjfa-20422	73	41	,	,	PUNCT
cjfa-20422	73	42	2011	2011	NUM
cjfa-20422	73	43	,	,	PUNCT
cjfa-20422	73	44	pp	pp	ADV
cjfa-20422	73	45	.	.	PUNCT
cjfa-20422	74	1	525–528	525–528	NUM
cjfa-20422	74	2	)	)	PUNCT
cjfa-20422	74	3	.	.	PUNCT
cjfa-20422	75	1	the	the	DET
cjfa-20422	75	2	solutions	solution	NOUN
cjfa-20422	75	3	adopted	adopt	VERB
cjfa-20422	75	4	in	in	ADP
cjfa-20422	75	5	articles	article	NOUN
cjfa-20422	75	6	242	242	NUM
cjfa-20422	75	7	and	and	CCONJ
cjfa-20422	75	8	243	243	NUM
cjfa-20422	75	9	of	of	ADP
cjfa-20422	75	10	the	the	DET
cjfa-20422	75	11	p.f.a	p.f.a	NOUN
cjfa-20422	75	12	.	.	PUNCT
cjfa-20422	75	13	result	result	VERB
cjfa-20422	75	14	in	in	ADP
cjfa-20422	75	15	local	local	ADJ
cjfa-20422	75	16	governments	government	NOUN
cjfa-20422	75	17	being	be	AUX
cjfa-20422	75	18	motivated	motivated	ADJ
cjfa-20422	75	19	to	to	PART
cjfa-20422	75	20	maximise	maximise	VERB
cjfa-20422	75	21	current	current	ADJ
cjfa-20422	75	22	income	income	NOUN
cjfa-20422	75	23	and	and	CCONJ
cjfa-20422	75	24	minimise	minimise	VERB
cjfa-20422	75	25	current	current	ADJ
cjfa-20422	75	26	expenditure	expenditure	NOUN
cjfa-20422	75	27	.	.	PUNCT
cjfa-20422	76	1	this	this	PRON
cjfa-20422	76	2	will	will	AUX
cjfa-20422	76	3	allow	allow	VERB
cjfa-20422	76	4	them	they	PRON
cjfa-20422	76	5	to	to	PART
cjfa-20422	76	6	achieve	achieve	VERB
cjfa-20422	76	7	an	an	DET
cjfa-20422	76	8	operating	operate	VERB
cjfa-20422	76	9	balance	balance	NOUN
cjfa-20422	76	10	or	or	CCONJ
cjfa-20422	76	11	,	,	PUNCT
cjfa-20422	76	12	even	even	ADV
cjfa-20422	76	13	more	more	ADV
cjfa-20422	76	14	beneficially	beneficially	ADV
cjfa-20422	76	15	,	,	PUNCT
cjfa-20422	76	16	operating	operate	VERB
cjfa-20422	76	17	surpluses	surplus	NOUN
cjfa-20422	76	18	,	,	PUNCT
cjfa-20422	76	19	which	which	PRON
cjfa-20422	76	20	they	they	PRON
cjfa-20422	76	21	will	will	AUX
cjfa-20422	76	22	be	be	AUX
cjfa-20422	76	23	able	able	ADJ
cjfa-20422	76	24	to	to	PART
cjfa-20422	76	25	use	use	VERB
cjfa-20422	76	26	for	for	ADP
cjfa-20422	76	27	their	their	PRON
cjfa-20422	76	28	development	development	NOUN
cjfa-20422	76	29	.	.	PUNCT
cjfa-20422	77	1	sometimes	sometimes	ADV
cjfa-20422	77	2	it	it	PRON
cjfa-20422	77	3	is	be	AUX
cjfa-20422	77	4	also	also	ADV
cjfa-20422	77	5	important	important	ADJ
cjfa-20422	77	6	to	to	PART
cjfa-20422	77	7	achieve	achieve	VERB
cjfa-20422	77	8	a	a	DET
cjfa-20422	77	9	surplus	surplus	NOUN
cjfa-20422	77	10	in	in	ADP
cjfa-20422	77	11	the	the	DET
cjfa-20422	77	12	total	total	ADJ
cjfa-20422	77	13	budget	budget	NOUN
cjfa-20422	77	14	(	(	PUNCT
cjfa-20422	77	15	not	not	PART
cjfa-20422	77	16	only	only	ADV
cjfa-20422	77	17	an	an	DET
cjfa-20422	77	18	operating	operating	NOUN
cjfa-20422	77	19	surplus	surplus	NOUN
cjfa-20422	77	20	)	)	PUNCT
cjfa-20422	77	21	.	.	PUNCT
cjfa-20422	78	1	it	it	PRON
cjfa-20422	78	2	enables	enable	VERB
cjfa-20422	78	3	the	the	DET
cjfa-20422	78	4	property	property	NOUN
cjfa-20422	78	5	expenses	expense	NOUN
cjfa-20422	78	6	to	to	PART
cjfa-20422	78	7	be	be	AUX
cjfa-20422	78	8	covered	cover	VERB
cjfa-20422	78	9	in	in	ADP
cjfa-20422	78	10	subsequent	subsequent	ADJ
cjfa-20422	78	11	years	year	NOUN
cjfa-20422	78	12	,	,	PUNCT
cjfa-20422	78	13	or	or	CCONJ
cjfa-20422	78	14	the	the	DET
cjfa-20422	78	15	current	current	ADJ
cjfa-20422	78	16	expenses	expense	NOUN
cjfa-20422	78	17	not	not	PART
cjfa-20422	78	18	covered	cover	VERB
cjfa-20422	78	19	by	by	ADP
cjfa-20422	78	20	current	current	ADJ
cjfa-20422	78	21	revenues	revenue	NOUN
cjfa-20422	78	22	.	.	PUNCT
cjfa-20422	79	1	influence	influence	NOUN
cjfa-20422	79	2	of	of	ADP
cjfa-20422	79	3	the	the	DET
cjfa-20422	79	4	regulations	regulation	NOUN
cjfa-20422	79	5	under	under	ADP
cjfa-20422	79	6	article	article	NOUN
cjfa-20422	79	7	242	242	NUM
cjfa-20422	79	8	and	and	CCONJ
cjfa-20422	79	9	243	243	NUM
cjfa-20422	79	10	of	of	ADP
cjfa-20422	79	11	the	the	DET
cjfa-20422	79	12	p.f.a	p.f.a	NOUN
cjfa-20422	79	13	.	.	PUNCT
cjfa-20422	80	1	on	on	ADP
cjfa-20422	80	2	the	the	DET
cjfa-20422	80	3	finances	finance	NOUN
cjfa-20422	80	4	of	of	ADP
cjfa-20422	80	5	local	local	ADJ
cjfa-20422	80	6	governments	government	NOUN
cjfa-20422	80	7	in	in	ADP
cjfa-20422	80	8	the	the	DET
cjfa-20422	80	9	light	light	NOUN
cjfa-20422	80	10	of	of	ADP
cjfa-20422	80	11	the	the	DET
cjfa-20422	80	12	reports	report	NOUN
cjfa-20422	80	13	of	of	ADP
cjfa-20422	80	14	the	the	DET
cjfa-20422	80	15	national	national	PROPN
cjfa-20422	80	16	council	council	PROPN
cjfa-20422	80	17	of	of	ADP
cjfa-20422	80	18	regional	regional	ADJ
cjfa-20422	80	19	chambers	chamber	NOUN
cjfa-20422	80	20	of	of	ADP
cjfa-20422	80	21	audit	audit	NOUN
cjfa-20422	80	22	in	in	ADP
cjfa-20422	80	23	the	the	DET
cjfa-20422	80	24	light	light	NOUN
cjfa-20422	80	25	of	of	ADP
cjfa-20422	80	26	data	datum	NOUN
cjfa-20422	80	27	from	from	ADP
cjfa-20422	80	28	the	the	DET
cjfa-20422	80	29	national	national	PROPN
cjfa-20422	80	30	council	council	PROPN
cjfa-20422	80	31	of	of	ADP
cjfa-20422	80	32	regional	regional	ADJ
cjfa-20422	80	33	chambers	chamber	NOUN
cjfa-20422	80	34	of	of	ADP
cjfa-20422	80	35	audit	audit	NOUN
cjfa-20422	80	36	(	(	PUNCT
cjfa-20422	80	37	ncrca	ncrca	PROPN
cjfa-20422	80	38	)	)	PUNCT
cjfa-20422	80	39	,	,	PUNCT
cjfa-20422	80	40	the	the	DET
cjfa-20422	80	41	vast	vast	ADJ
cjfa-20422	80	42	majority	majority	NOUN
cjfa-20422	80	43	of	of	ADP
cjfa-20422	80	44	l.g.u.s	l.g.u.s	PROPN
cjfa-20422	80	45	construct	construct	VERB
cjfa-20422	80	46	their	their	PRON
cjfa-20422	80	47	budgets	budget	NOUN
cjfa-20422	80	48	in	in	ADP
cjfa-20422	80	49	compliance	compliance	NOUN
cjfa-20422	80	50	with	with	ADP
cjfa-20422	80	51	both	both	PRON
cjfa-20422	80	52	of	of	ADP
cjfa-20422	80	53	the	the	DET
cjfa-20422	80	54	examined	examine	VERB
cjfa-20422	80	55	regulations	regulation	NOUN
cjfa-20422	80	56	.	.	PUNCT
cjfa-20422	81	1	observance	observance	NOUN
cjfa-20422	81	2	of	of	ADP
cjfa-20422	81	3	these	these	DET
cjfa-20422	81	4	regulations	regulation	NOUN
cjfa-20422	81	5	is	be	AUX
cjfa-20422	81	6	essential	essential	ADJ
cjfa-20422	81	7	for	for	ADP
cjfa-20422	81	8	the	the	DET
cjfa-20422	81	9	possibility	possibility	NOUN
cjfa-20422	81	10	of	of	ADP
cjfa-20422	81	11	adopting	adopt	VERB
cjfa-20422	81	12	the	the	DET
cjfa-20422	81	13	budget	budget	NOUN
cjfa-20422	81	14	.	.	PUNCT
cjfa-20422	82	1	the	the	DET
cjfa-20422	82	2	cases	case	NOUN
cjfa-20422	82	3	of	of	ADP
cjfa-20422	82	4	failure	failure	NOUN
cjfa-20422	82	5	to	to	PART
cjfa-20422	82	6	adopt	adopt	VERB
cjfa-20422	82	7	a	a	DET
cjfa-20422	82	8	budget	budget	NOUN
cjfa-20422	82	9	due	due	ADP
cjfa-20422	82	10	to	to	ADP
cjfa-20422	82	11	the	the	DET
cjfa-20422	82	12	lack	lack	NOUN
cjfa-20422	82	13	of	of	ADP
cjfa-20422	82	14	possibility	possibility	NOUN
cjfa-20422	82	15	to	to	PART
cjfa-20422	82	16	meet	meet	VERB
cjfa-20422	82	17	the	the	DET
cjfa-20422	82	18	requirements	requirement	NOUN
cjfa-20422	82	19	of	of	ADP
cjfa-20422	82	20	articles	article	NOUN
cjfa-20422	82	21	242	242	NUM
cjfa-20422	82	22	and	and	CCONJ
cjfa-20422	82	23	243	243	NUM
cjfa-20422	82	24	are	be	AUX
cjfa-20422	82	25	few	few	ADJ
cjfa-20422	82	26	and	and	CCONJ
cjfa-20422	82	27	far	far	ADV
cjfa-20422	82	28	between	between	ADP
cjfa-20422	82	29	.	.	PUNCT
cjfa-20422	83	1	in	in	ADP
cjfa-20422	83	2	2017	2017	NUM
cjfa-20422	83	3	,	,	PUNCT
cjfa-20422	83	4	ncrca	ncrca	X
cjfa-20422	83	5	determined	determine	VERB
cjfa-20422	83	6	budgets	budget	NOUN
cjfa-20422	83	7	for	for	ADP
cjfa-20422	83	8	9	9	NUM
cjfa-20422	83	9	local	local	ADJ
cjfa-20422	83	10	governments	government	NOUN
cjfa-20422	83	11	(	(	PUNCT
cjfa-20422	83	12	including	include	VERB
cjfa-20422	83	13	3	3	NUM
cjfa-20422	83	14	cases	case	NOUN
cjfa-20422	83	15	that	that	PRON
cjfa-20422	83	16	can	can	AUX
cjfa-20422	83	17	be	be	AUX
cjfa-20422	83	18	considered	consider	VERB
cjfa-20422	83	19	to	to	PART
cjfa-20422	83	20	be	be	AUX
cjfa-20422	83	21	directly	directly	ADV
cjfa-20422	83	22	related	relate	VERB
cjfa-20422	83	23	to	to	ADP
cjfa-20422	83	24	the	the	DET
cjfa-20422	83	25	rule	rule	NOUN
cjfa-20422	83	26	under	under	ADP
cjfa-20422	83	27	article	article	NOUN
cjfa-20422	83	28	243	243	NUM
cjfa-20422	83	29	of	of	ADP
cjfa-20422	83	30	the	the	DET
cjfa-20422	83	31	p.f.a	p.f.a	NOUN
cjfa-20422	83	32	.	.	PUNCT
cjfa-20422	83	33	;	;	PUNCT
cjfa-20422	84	1	ncrca	ncrca	PROPN
cjfa-20422	84	2	,	,	PUNCT
cjfa-20422	84	3	2018	2018	NUM
cjfa-20422	84	4	,	,	PUNCT
cjfa-20422	84	5	p.	p.	NOUN
cjfa-20422	84	6	33	33	NUM
cjfa-20422	84	7	)	)	PUNCT
cjfa-20422	84	8	.	.	PUNCT
cjfa-20422	85	1	in	in	ADP
cjfa-20422	85	2	2016	2016	NUM
cjfa-20422	85	3	,	,	PUNCT
cjfa-20422	85	4	there	there	PRON
cjfa-20422	85	5	was	be	VERB
cjfa-20422	85	6	a	a	DET
cjfa-20422	85	7	total	total	NOUN
cjfa-20422	85	8	of	of	ADP
cjfa-20422	85	9	9	9	NUM
cjfa-20422	86	1	determined	determine	VERB
cjfa-20422	86	2	l.g.u	l.g.u	PROPN
cjfa-20422	86	3	.	.	PUNCT
cjfa-20422	86	4	budgets	budget	NOUN
cjfa-20422	86	5	.	.	PUNCT
cjfa-20422	87	1	(	(	PUNCT
cjfa-20422	87	2	excluding	exclude	VERB
cjfa-20422	87	3	municipal	municipal	ADJ
cjfa-20422	87	4	associations	association	NOUN
cjfa-20422	87	5	;	;	PUNCT
cjfa-20422	87	6	ncrca	ncrca	PROPN
cjfa-20422	87	7	,	,	PUNCT
cjfa-20422	87	8	2017	2017	NUM
cjfa-20422	87	9	,	,	PUNCT
cjfa-20422	87	10	p.	p.	NOUN
cjfa-20422	87	11	33	33	NUM
cjfa-20422	87	12	)	)	PUNCT
cjfa-20422	87	13	,	,	PUNCT
cjfa-20422	87	14	and	and	CCONJ
cjfa-20422	87	15	in	in	ADP
cjfa-20422	87	16	2015	2015	NUM
cjfa-20422	87	17	,	,	PUNCT
cjfa-20422	87	18	there	there	PRON
cjfa-20422	87	19	were	be	VERB
cjfa-20422	87	20	11	11	NUM
cjfa-20422	87	21	cases	case	NOUN
cjfa-20422	87	22	of	of	ADP
cjfa-20422	87	23	determining	determine	VERB
cjfa-20422	87	24	l.g.u	l.g.u	ADJ
cjfa-20422	87	25	.	.	PUNCT
cjfa-20422	88	1	budgets	budget	NOUN
cjfa-20422	88	2	(	(	PUNCT
cjfa-20422	88	3	including	include	VERB
cjfa-20422	88	4	2	2	NUM
cjfa-20422	88	5	directly	directly	ADV
cjfa-20422	88	6	related	relate	VERB
cjfa-20422	88	7	to	to	ADP
cjfa-20422	88	8	the	the	DET
cjfa-20422	88	9	lack	lack	NOUN
cjfa-20422	88	10	of	of	ADP
cjfa-20422	88	11	possibility	possibility	NOUN
cjfa-20422	88	12	of	of	ADP
cjfa-20422	88	13	complying	comply	VERB
cjfa-20422	88	14	with	with	ADP
cjfa-20422	88	15	article	article	NOUN
cjfa-20422	88	16	242–244	242–244	NUM
cjfa-20422	88	17	of	of	ADP
cjfa-20422	88	18	the	the	DET
cjfa-20422	88	19	p.f.a	p.f.a	NOUN
cjfa-20422	88	20	.	.	PUNCT
cjfa-20422	88	21	;	;	PUNCT
cjfa-20422	88	22	ncrca	ncrca	PROPN
cjfa-20422	88	23	,	,	PUNCT
cjfa-20422	88	24	2016	2016	NUM
cjfa-20422	88	25	,	,	PUNCT
cjfa-20422	88	26	p.	p.	NOUN
cjfa-20422	88	27	36	36	NUM
cjfa-20422	88	28	)	)	PUNCT
cjfa-20422	88	29	.	.	PUNCT
cjfa-20422	89	1	in	in	ADP
cjfa-20422	89	2	previous	previous	ADJ
cjfa-20422	89	3	years	year	NOUN
cjfa-20422	89	4	,	,	PUNCT
cjfa-20422	89	5	the	the	DET
cjfa-20422	89	6	replacement	replacement	NOUN
cjfa-20422	89	7	budget	budget	NOUN
cjfa-20422	89	8	arrangements	arrangement	NOUN
cjfa-20422	89	9	also	also	ADV
cjfa-20422	89	10	covered	cover	VERB
cjfa-20422	89	11	individual	individual	ADJ
cjfa-20422	89	12	cases	case	NOUN
cjfa-20422	89	13	.	.	PUNCT
cjfa-20422	90	1	the	the	DET
cjfa-20422	90	2	data	datum	NOUN
cjfa-20422	90	3	below	below	ADV
cjfa-20422	90	4	demonstrates	demonstrate	VERB
cjfa-20422	90	5	that	that	SCONJ
cjfa-20422	90	6	in	in	ADP
cjfa-20422	90	7	the	the	DET
cjfa-20422	90	8	years	year	NOUN
cjfa-20422	90	9	2008–2017	2008–2017	NUM
cjfa-20422	90	10	in	in	ADP
cjfa-20422	90	11	the	the	DET
cjfa-20422	90	12	majority	majority	NOUN
cjfa-20422	90	13	of	of	ADP
cjfa-20422	90	14	cases	case	NOUN
cjfa-20422	90	15	l.g.u.s	l.g.u.s	PROPN
cjfa-20422	90	16	had	have	VERB
cjfa-20422	90	17	budgetary	budgetary	ADJ
cjfa-20422	90	18	surpluses	surplus	NOUN
cjfa-20422	90	19	.	.	PUNCT
cjfa-20422	91	1	the	the	DET
cjfa-20422	91	2	advantage	advantage	NOUN
cjfa-20422	91	3	of	of	ADP
cjfa-20422	91	4	units	unit	NOUN
cjfa-20422	91	5	with	with	ADP
cjfa-20422	91	6	a	a	DET
cjfa-20422	91	7	budget	budget	NOUN
cjfa-20422	91	8	deficit	deficit	NOUN
cjfa-20422	91	9	can	can	AUX
cjfa-20422	91	10	be	be	AUX
cjfa-20422	91	11	observed	observe	VERB
cjfa-20422	91	12	in	in	ADP
cjfa-20422	91	13	2011	2011	NUM
cjfa-20422	91	14	,	,	PUNCT
cjfa-20422	91	15	2014	2014	NUM
cjfa-20422	91	16	and	and	CCONJ
cjfa-20422	91	17	2017	2017	NUM
cjfa-20422	91	18	.	.	PUNCT
cjfa-20422	92	1	małgorzata	małgorzata	NOUN
cjfa-20422	92	2	cilak36	cilak36	NOUN
cjfa-20422	92	3	figure	figure	NOUN
cjfa-20422	92	4	1	1	NUM
cjfa-20422	92	5	.	.	PUNCT
cjfa-20422	92	6	number	number	NOUN
cjfa-20422	92	7	of	of	ADP
cjfa-20422	92	8	local	local	ADJ
cjfa-20422	92	9	government	government	NOUN
cjfa-20422	92	10	units	unit	NOUN
cjfa-20422	92	11	ending	end	VERB
cjfa-20422	92	12	the	the	DET
cjfa-20422	92	13	budget	budget	NOUN
cjfa-20422	92	14	year	year	NOUN
cjfa-20422	92	15	with	with	ADP
cjfa-20422	92	16	a	a	DET
cjfa-20422	92	17	surplus	surplus	NOUN
cjfa-20422	92	18	and	and	CCONJ
cjfa-20422	92	19	a	a	DET
cjfa-20422	92	20	deficit	deficit	NOUN
cjfa-20422	92	21	in	in	ADP
cjfa-20422	92	22	2008–2017	2008–2017	NUM
cjfa-20422	92	23	figure	figure	NOUN
cjfa-20422	92	24	1	1	NUM
cjfa-20422	92	25	.	.	PUNCT
cjfa-20422	93	1	s.	s.	PROPN
cjfa-20422	93	2	36	36	NUM
cjfa-20422	93	3	32	32	NUM
cjfa-20422	93	4	%	%	NOUN
cjfa-20422	93	5	32	32	NUM
cjfa-20422	93	6	%	%	NOUN
cjfa-20422	93	7	35	35	NUM
cjfa-20422	93	8	%	%	NOUN
cjfa-20422	93	9	25	25	NUM
cjfa-20422	93	10	%	%	NOUN
cjfa-20422	93	11	28	28	NUM
cjfa-20422	93	12	%	%	NOUN
cjfa-20422	93	13	24	24	NUM
cjfa-20422	93	14	%	%	NOUN
cjfa-20422	93	15	21	21	NUM
cjfa-20422	93	16	%	%	NOUN
cjfa-20422	93	17	32	32	NUM
cjfa-20422	93	18	%	%	NOUN
cjfa-20422	93	19	29	29	NUM
cjfa-20422	93	20	%	%	NOUN
cjfa-20422	93	21	36	36	NUM
cjfa-20422	93	22	%	%	NOUN
cjfa-20422	93	23	51	51	NUM
cjfa-20422	93	24	%	%	NOUN
cjfa-20422	93	25	14	14	NUM
cjfa-20422	93	26	%	%	NOUN
cjfa-20422	93	27	15	15	NUM
cjfa-20422	93	28	%	%	NOUN
cjfa-20422	93	29	11	11	NUM
cjfa-20422	93	30	%	%	NOUN
cjfa-20422	93	31	9	9	NUM
cjfa-20422	93	32	%	%	NOUN
cjfa-20422	93	33	9	9	NUM
cjfa-20422	93	34	%	%	NOUN
cjfa-20422	93	35	20	20	NUM
cjfa-20422	93	36	%	%	NOUN
cjfa-20422	93	37	8	8	NUM
cjfa-20422	93	38	%	%	NOUN
cjfa-20422	93	39	10	10	NUM
cjfa-20422	93	40	%	%	NOUN
cjfa-20422	93	41	21	21	NUM
cjfa-20422	93	42	%	%	NOUN
cjfa-20422	93	43	38	38	NUM
cjfa-20422	93	44	%	%	NOUN
cjfa-20422	93	45	48	48	NUM
cjfa-20422	93	46	%	%	NOUN
cjfa-20422	93	47	0	0	NUM
cjfa-20422	93	48	%	%	NOUN
cjfa-20422	93	49	10	10	NUM
cjfa-20422	93	50	%	%	NOUN
cjfa-20422	93	51	20	20	NUM
cjfa-20422	93	52	%	%	NOUN
cjfa-20422	93	53	30	30	NUM
cjfa-20422	93	54	%	%	NOUN
cjfa-20422	93	55	40	40	NUM
cjfa-20422	93	56	%	%	NOUN
cjfa-20422	93	57	50	50	NUM
cjfa-20422	93	58	%	%	NOUN
cjfa-20422	93	59	60	60	NUM
cjfa-20422	93	60	%	%	NOUN
cjfa-20422	93	61	2006	2006	NUM
cjfa-20422	93	62	2007	2007	NUM
cjfa-20422	93	63	2008	2008	NUM
cjfa-20422	93	64	2009	2009	NUM
cjfa-20422	93	65	2010	2010	NUM
cjfa-20422	93	66	2011	2011	NUM
cjfa-20422	93	67	2012	2012	NUM
cjfa-20422	93	68	2013	2013	NUM
cjfa-20422	93	69	2014	2014	NUM
cjfa-20422	93	70	2015	2015	NUM
cjfa-20422	93	71	2016	2016	NUM
cjfa-20422	93	72	uk	uk	PROPN
cjfa-20422	93	73	eu	eu	PROPN
cjfa-20422	93	74	1515	1515	NUM
cjfa-20422	93	75	2140	2140	NUM
cjfa-20422	93	76	2490	2490	NUM
cjfa-20422	93	77	857	857	NUM
cjfa-20422	93	78	1542	1542	NUM
cjfa-20422	93	79	1674	1674	NUM
cjfa-20422	93	80	1358	1358	NUM
cjfa-20422	93	81	2008	2008	NUM
cjfa-20422	93	82	2245	2245	NUM
cjfa-20422	93	83	13761293	13761293	NUM
cjfa-20422	93	84	668	668	NUM
cjfa-20422	93	85	319	319	NUM
cjfa-20422	93	86	1952	1952	NUM
cjfa-20422	93	87	1267	1267	NUM
cjfa-20422	93	88	1135	1135	NUM
cjfa-20422	93	89	1451	1451	NUM
cjfa-20422	93	90	800	800	NUM
cjfa-20422	93	91	563	563	NUM
cjfa-20422	93	92	1432	1432	NUM
cjfa-20422	93	93	0	0	NUM
cjfa-20422	93	94	500	500	NUM
cjfa-20422	93	95	1000	1000	NUM
cjfa-20422	93	96	1500	1500	NUM
cjfa-20422	93	97	2000	2000	NUM
cjfa-20422	93	98	2500	2500	NUM
cjfa-20422	93	99	3000	3000	NUM
cjfa-20422	93	100	2008	2008	NUM
cjfa-20422	93	101	2009	2009	NUM
cjfa-20422	93	102	2010	2010	NUM
cjfa-20422	93	103	2011	2011	NUM
cjfa-20422	93	104	2012	2012	NUM
cjfa-20422	93	105	2013	2013	NUM
cjfa-20422	93	106	2014	2014	NUM
cjfa-20422	93	107	2015	2015	NUM
cjfa-20422	93	108	2016	2016	NUM
cjfa-20422	93	109	2017	2017	NUM
cjfa-20422	93	110	surplus	surplus	ADJ
cjfa-20422	93	111	deficit	deficit	NOUN
cjfa-20422	93	112	s	s	PART
cjfa-20422	93	113	o	o	NOUN
cjfa-20422	93	114	u	u	NOUN
cjfa-20422	93	115	r	r	NOUN
cjfa-20422	93	116	c	c	NOUN
cjfa-20422	93	117	e	e	NOUN
cjfa-20422	93	118	:	:	PUNCT
cjfa-20422	93	119	author	author	NOUN
cjfa-20422	93	120	’s	’s	PART
cjfa-20422	93	121	own	own	ADJ
cjfa-20422	93	122	elaboration	elaboration	NOUN
cjfa-20422	93	123	based	base	VERB
cjfa-20422	93	124	on	on	ADP
cjfa-20422	93	125	:	:	PUNCT
cjfa-20422	93	126	(	(	PUNCT
cjfa-20422	93	127	ncrca	ncrca	X
cjfa-20422	93	128	,	,	PUNCT
cjfa-20422	93	129	2008–2017	2008–2017	NUM
cjfa-20422	93	130	)	)	PUNCT
cjfa-20422	93	131	.	.	PUNCT
cjfa-20422	94	1	the	the	DET
cjfa-20422	94	2	data	datum	NOUN
cjfa-20422	94	3	presented	present	VERB
cjfa-20422	94	4	in	in	ADP
cjfa-20422	94	5	table	table	NOUN
cjfa-20422	94	6	1	1	NUM
cjfa-20422	94	7	indicates	indicate	VERB
cjfa-20422	94	8	the	the	DET
cjfa-20422	94	9	number	number	NOUN
cjfa-20422	94	10	of	of	ADP
cjfa-20422	94	11	local	local	ADJ
cjfa-20422	94	12	government	government	NOUN
cjfa-20422	94	13	units	unit	NOUN
cjfa-20422	94	14	with	with	ADP
cjfa-20422	94	15	an	an	DET
cjfa-20422	94	16	operating	operate	VERB
cjfa-20422	94	17	surplus	surplus	NOUN
cjfa-20422	94	18	–	–	PUNCT
cjfa-20422	94	19	planned	plan	VERB
cjfa-20422	94	20	in	in	ADP
cjfa-20422	94	21	the	the	DET
cjfa-20422	94	22	budget	budget	NOUN
cjfa-20422	94	23	and	and	CCONJ
cjfa-20422	94	24	achieved	achieve	VERB
cjfa-20422	94	25	at	at	ADP
cjfa-20422	94	26	the	the	DET
cjfa-20422	94	27	end	end	NOUN
cjfa-20422	94	28	of	of	ADP
cjfa-20422	94	29	the	the	DET
cjfa-20422	94	30	budget	budget	NOUN
cjfa-20422	94	31	year	year	NOUN
cjfa-20422	94	32	,	,	PUNCT
cjfa-20422	94	33	and	and	CCONJ
cjfa-20422	94	34	unplanned	unplanned	ADJ
cjfa-20422	94	35	,	,	PUNCT
cjfa-20422	94	36	but	but	CCONJ
cjfa-20422	94	37	nevertheless	nevertheless	ADV
cjfa-20422	94	38	,	,	PUNCT
cjfa-20422	94	39	achieved	achieve	VERB
cjfa-20422	94	40	at	at	ADP
cjfa-20422	94	41	the	the	DET
cjfa-20422	94	42	end	end	NOUN
cjfa-20422	94	43	of	of	ADP
cjfa-20422	94	44	the	the	DET
cjfa-20422	94	45	budget	budget	NOUN
cjfa-20422	94	46	year	year	NOUN
cjfa-20422	94	47	,	,	PUNCT
cjfa-20422	94	48	as	as	ADV
cjfa-20422	94	49	well	well	ADV
cjfa-20422	94	50	as	as	ADP
cjfa-20422	94	51	with	with	ADP
cjfa-20422	94	52	an	an	DET
cjfa-20422	94	53	operating	operate	VERB
cjfa-20422	94	54	deficit	deficit	NOUN
cjfa-20422	94	55	–	–	PUNCT
cjfa-20422	94	56	planned	plan	VERB
cjfa-20422	94	57	and	and	CCONJ
cjfa-20422	94	58	achieved	achieve	VERB
cjfa-20422	94	59	at	at	ADP
cjfa-20422	94	60	the	the	DET
cjfa-20422	94	61	end	end	NOUN
cjfa-20422	94	62	of	of	ADP
cjfa-20422	94	63	the	the	DET
cjfa-20422	94	64	budget	budget	NOUN
cjfa-20422	94	65	year	year	NOUN
cjfa-20422	94	66	and	and	CCONJ
cjfa-20422	94	67	unplanned	unplanned	ADJ
cjfa-20422	94	68	but	but	CCONJ
cjfa-20422	94	69	achieved	achieve	VERB
cjfa-20422	94	70	at	at	ADP
cjfa-20422	94	71	the	the	DET
cjfa-20422	94	72	end	end	NOUN
cjfa-20422	94	73	of	of	ADP
cjfa-20422	94	74	the	the	DET
cjfa-20422	94	75	budget	budget	NOUN
cjfa-20422	94	76	year	year	NOUN
cjfa-20422	94	77	.	.	PUNCT
cjfa-20422	95	1	in	in	ADP
cjfa-20422	95	2	view	view	NOUN
cjfa-20422	95	3	of	of	ADP
cjfa-20422	95	4	the	the	DET
cjfa-20422	95	5	presented	present	VERB
cjfa-20422	95	6	data	datum	NOUN
cjfa-20422	95	7	,	,	PUNCT
cjfa-20422	95	8	a	a	DET
cjfa-20422	95	9	large	large	ADJ
cjfa-20422	95	10	majority	majority	NOUN
cjfa-20422	95	11	of	of	ADP
cjfa-20422	95	12	local	local	ADJ
cjfa-20422	95	13	governments	government	NOUN
cjfa-20422	95	14	are	be	AUX
cjfa-20422	95	15	planning	plan	VERB
cjfa-20422	95	16	operating	operate	VERB
cjfa-20422	95	17	surpluses	surplus	NOUN
cjfa-20422	95	18	in	in	ADP
cjfa-20422	95	19	the	the	DET
cjfa-20422	95	20	budget	budget	NOUN
cjfa-20422	95	21	.	.	PUNCT
cjfa-20422	96	1	the	the	DET
cjfa-20422	96	2	number	number	NOUN
cjfa-20422	96	3	of	of	ADP
cjfa-20422	96	4	local	local	ADJ
cjfa-20422	96	5	governments	government	NOUN
cjfa-20422	96	6	planning	plan	VERB
cjfa-20422	96	7	an	an	DET
cjfa-20422	96	8	operating	operate	VERB
cjfa-20422	96	9	deficit	deficit	NOUN
cjfa-20422	96	10	has	have	AUX
cjfa-20422	96	11	clearly	clearly	ADV
cjfa-20422	96	12	been	be	AUX
cjfa-20422	96	13	falling	fall	VERB
cjfa-20422	96	14	from	from	ADP
cjfa-20422	96	15	2011	2011	NUM
cjfa-20422	96	16	onwards	onwards	ADV
cjfa-20422	96	17	(	(	PUNCT
cjfa-20422	96	18	the	the	DET
cjfa-20422	96	19	entry	entry	NOUN
cjfa-20422	96	20	into	into	ADP
cjfa-20422	96	21	force	force	NOUN
cjfa-20422	96	22	of	of	ADP
cjfa-20422	96	23	article	article	NOUN
cjfa-20422	96	24	242	242	NUM
cjfa-20422	96	25	of	of	ADP
cjfa-20422	96	26	the	the	DET
cjfa-20422	96	27	p.f.a	p.f.a	NOUN
cjfa-20422	96	28	.	.	PUNCT
cjfa-20422	96	29	)	)	PUNCT
cjfa-20422	96	30	.	.	PUNCT
cjfa-20422	97	1	operating	operate	VERB
cjfa-20422	97	2	surpluses	surplus	NOUN
cjfa-20422	97	3	were	be	AUX
cjfa-20422	97	4	achieved	achieve	VERB
cjfa-20422	97	5	at	at	ADP
cjfa-20422	97	6	a	a	DET
cjfa-20422	97	7	level	level	NOUN
cjfa-20422	97	8	higher	high	ADJ
cjfa-20422	97	9	than	than	SCONJ
cjfa-20422	97	10	assumed	assume	VERB
cjfa-20422	97	11	(	(	PUNCT
cjfa-20422	97	12	in	in	ADP
cjfa-20422	97	13	2017	2017	NUM
cjfa-20422	97	14	by	by	ADP
cjfa-20422	97	15	72.7	72.7	NUM
cjfa-20422	97	16	%	%	NOUN
cjfa-20422	97	17	)	)	PUNCT
cjfa-20422	97	18	,	,	PUNCT
cjfa-20422	97	19	while	while	SCONJ
cjfa-20422	97	20	operating	operate	VERB
cjfa-20422	97	21	deficits	deficit	NOUN
cjfa-20422	97	22	were	be	AUX
cjfa-20422	97	23	achieved	achieve	VERB
cjfa-20422	97	24	at	at	ADP
cjfa-20422	97	25	a	a	DET
cjfa-20422	97	26	level	level	NOUN
cjfa-20422	97	27	lower	low	ADJ
cjfa-20422	97	28	than	than	SCONJ
cjfa-20422	97	29	assumed	assume	VERB
cjfa-20422	97	30	(	(	PUNCT
cjfa-20422	97	31	in	in	ADP
cjfa-20422	97	32	2017	2017	NUM
cjfa-20422	97	33	by	by	ADP
cjfa-20422	97	34	59.7	59.7	NUM
cjfa-20422	97	35	%	%	NOUN
cjfa-20422	97	36	)	)	PUNCT
cjfa-20422	97	37	.	.	PUNCT
cjfa-20422	98	1	most	most	ADJ
cjfa-20422	98	2	of	of	ADP
cjfa-20422	98	3	the	the	DET
cjfa-20422	98	4	local	local	ADJ
cjfa-20422	98	5	governments	government	NOUN
cjfa-20422	98	6	that	that	PRON
cjfa-20422	98	7	planned	plan	VERB
cjfa-20422	98	8	an	an	DET
cjfa-20422	98	9	operating	operate	VERB
cjfa-20422	98	10	balance	balance	NOUN
cjfa-20422	98	11	achieved	achieve	VERB
cjfa-20422	98	12	operating	operating	NOUN
cjfa-20422	98	13	surpluses	surplus	NOUN
cjfa-20422	98	14	.	.	PUNCT
cjfa-20422	99	1	the	the	DET
cjfa-20422	99	2	presented	present	VERB
cjfa-20422	99	3	data	datum	NOUN
cjfa-20422	99	4	indicates	indicate	VERB
cjfa-20422	99	5	that	that	SCONJ
cjfa-20422	99	6	the	the	DET
cjfa-20422	99	7	deficit	deficit	NOUN
cjfa-20422	99	8	in	in	ADP
cjfa-20422	99	9	local	local	ADJ
cjfa-20422	99	10	governments	government	NOUN
cjfa-20422	99	11	is	be	AUX
cjfa-20422	99	12	primarily	primarily	ADV
cjfa-20422	99	13	of	of	ADP
cjfa-20422	99	14	an	an	DET
cjfa-20422	99	15	investment	investment	NOUN
cjfa-20422	99	16	nature	nature	NOUN
cjfa-20422	99	17	.	.	PUNCT
cjfa-20422	100	1	the	the	DET
cjfa-20422	100	2	operating	operate	VERB
cjfa-20422	100	3	deficit	deficit	NOUN
cjfa-20422	100	4	is	be	AUX
cjfa-20422	100	5	rarely	rarely	ADV
cjfa-20422	100	6	planned	plan	VERB
cjfa-20422	100	7	and	and	CCONJ
cjfa-20422	100	8	achieved	achieve	VERB
cjfa-20422	100	9	.	.	PUNCT
cjfa-20422	101	1	it	it	PRON
cjfa-20422	101	2	is	be	AUX
cjfa-20422	101	3	worth	worth	ADJ
cjfa-20422	101	4	paying	pay	VERB
cjfa-20422	101	5	attention	attention	NOUN
cjfa-20422	101	6	to	to	ADP
cjfa-20422	101	7	large	large	ADJ
cjfa-20422	101	8	discrepancies	discrepancy	NOUN
cjfa-20422	101	9	in	in	ADP
cjfa-20422	101	10	planned	plan	VERB
cjfa-20422	101	11	and	and	CCONJ
cjfa-20422	101	12	executed	execute	VERB
cjfa-20422	101	13	operating	operating	NOUN
cjfa-20422	101	14	surpluses	surplus	NOUN
cjfa-20422	101	15	or	or	CCONJ
cjfa-20422	101	16	deficits	deficit	NOUN
cjfa-20422	101	17	.	.	PUNCT
cjfa-20422	102	1	they	they	PRON
cjfa-20422	102	2	may	may	AUX
cjfa-20422	102	3	indicate	indicate	VERB
cjfa-20422	102	4	an	an	DET
cjfa-20422	102	5	unpredictable	unpredictable	ADJ
cjfa-20422	102	6	economic	economic	ADJ
cjfa-20422	102	7	situation	situation	NOUN
cjfa-20422	102	8	or	or	CCONJ
cjfa-20422	102	9	a	a	DET
cjfa-20422	102	10	need	need	NOUN
cjfa-20422	102	11	to	to	PART
cjfa-20422	102	12	improve	improve	VERB
cjfa-20422	102	13	the	the	DET
cjfa-20422	102	14	planning	planning	NOUN
cjfa-20422	102	15	accuracy	accuracy	NOUN
cjfa-20422	102	16	by	by	ADP
cjfa-20422	102	17	an	an	DET
cjfa-20422	102	18	l.g.u	l.g.u	ADJ
cjfa-20422	102	19	.	.	PUNCT
cjfa-20422	102	20	financial	financial	ADJ
cjfa-20422	102	21	stability	stability	NOUN
cjfa-20422	102	22	of	of	ADP
cjfa-20422	102	23	local	local	ADJ
cjfa-20422	102	24	government	government	NOUN
cjfa-20422	102	25	units	unit	NOUN
cjfa-20422	102	26	…	…	PUNCT
cjfa-20422	102	27	37	37	NUM
cjfa-20422	102	28	table	table	NOUN
cjfa-20422	102	29	1	1	NUM
cjfa-20422	102	30	.	.	PUNCT
cjfa-20422	103	1	the	the	DET
cjfa-20422	103	2	number	number	NOUN
cjfa-20422	103	3	of	of	ADP
cjfa-20422	103	4	l.g.u.s	l.g.u.s	PROPN
cjfa-20422	103	5	with	with	ADP
cjfa-20422	103	6	an	an	DET
cjfa-20422	103	7	operating	operating	NOUN
cjfa-20422	103	8	surplus	surplus	NOUN
cjfa-20422	103	9	and	and	CCONJ
cjfa-20422	103	10	operating	operate	VERB
cjfa-20422	103	11	deficit	deficit	NOUN
cjfa-20422	103	12	in	in	ADP
cjfa-20422	103	13	2009–2017	2009–2017	NUM
cjfa-20422	103	14	year	year	NOUN
cjfa-20422	103	15	2009	2009	NUM
cjfa-20422	103	16	2010	2010	NUM
cjfa-20422	103	17	2011	2011	NUM
cjfa-20422	103	18	2012	2012	NUM
cjfa-20422	103	19	2013	2013	NUM
cjfa-20422	103	20	2014	2014	NUM
cjfa-20422	103	21	2015	2015	NUM
cjfa-20422	103	22	2016	2016	NUM
cjfa-20422	103	23	2017	2017	NUM
cjfa-20422	103	24	the	the	DET
cjfa-20422	103	25	number	number	NOUN
cjfa-20422	103	26	of	of	ADP
cjfa-20422	103	27	l.g.u.s	l.g.u.s	PROPN
cjfa-20422	103	28	with	with	ADP
cjfa-20422	103	29	an	an	DET
cjfa-20422	103	30	operating	operate	VERB
cjfa-20422	103	31	surplus	surplus	NOUN
cjfa-20422	103	32	planned	plan	VERB
cjfa-20422	103	33	and	and	CCONJ
cjfa-20422	103	34	achieved	achieve	VERB
cjfa-20422	103	35	2256	2256	NUM
cjfa-20422	103	36	1759	1759	NUM
cjfa-20422	103	37	2182	2182	NUM
cjfa-20422	103	38	2450	2450	NUM
cjfa-20422	103	39	2627	2627	NUM
cjfa-20422	103	40	2600	2600	NUM
cjfa-20422	103	41	2633	2633	NUM
cjfa-20422	103	42	2708	2708	NUM
cjfa-20422	103	43	2651	2651	NUM
cjfa-20422	103	44	planned	plan	VERB
cjfa-20422	103	45	deficit	deficit	NOUN
cjfa-20422	103	46	,	,	PUNCT
cjfa-20422	103	47	achieved	achieve	VERB
cjfa-20422	103	48	surplus	surplus	NOUN
cjfa-20422	103	49	329	329	NUM
cjfa-20422	103	50	576	576	NUM
cjfa-20422	103	51	432	432	NUM
cjfa-20422	103	52	243	243	NUM
cjfa-20422	103	53	138	138	NUM
cjfa-20422	103	54	150	150	NUM
cjfa-20422	103	55	125	125	NUM
cjfa-20422	103	56	84	84	NUM
cjfa-20422	103	57	140	140	NUM
cjfa-20422	103	58	the	the	DET
cjfa-20422	103	59	number	number	NOUN
cjfa-20422	103	60	of	of	ADP
cjfa-20422	103	61	l.g.u.s	l.g.u.s	PROPN
cjfa-20422	103	62	with	with	ADP
cjfa-20422	103	63	an	an	DET
cjfa-20422	103	64	operating	operate	VERB
cjfa-20422	103	65	deficit	deficit	NOUN
cjfa-20422	103	66	planned	plan	VERB
cjfa-20422	103	67	and	and	CCONJ
cjfa-20422	103	68	achieved	achieve	VERB
cjfa-20422	103	69	217	217	NUM
cjfa-20422	103	70	461	461	NUM
cjfa-20422	103	71	136	136	NUM
cjfa-20422	103	72	77	77	NUM
cjfa-20422	103	73	26	26	NUM
cjfa-20422	103	74	40	40	NUM
cjfa-20422	103	75	29	29	NUM
cjfa-20422	103	76	9	9	NUM
cjfa-20422	103	77	14	14	NUM
cjfa-20422	103	78	planned	plan	VERB
cjfa-20422	103	79	surplus	surplus	NOUN
cjfa-20422	103	80	,	,	PUNCT
cjfa-20422	103	81	achieved	achieve	VERB
cjfa-20422	103	82	deficit	deficit	NOUN
cjfa-20422	103	83	6	6	NUM
cjfa-20422	103	84	12	12	NUM
cjfa-20422	103	85	40	40	NUM
cjfa-20422	103	86	25	25	NUM
cjfa-20422	103	87	11	11	NUM
cjfa-20422	103	88	13	13	NUM
cjfa-20422	103	89	16	16	NUM
cjfa-20422	103	90	7	7	NUM
cjfa-20422	103	91	3	3	NUM
cjfa-20422	103	92	planned	plan	VERB
cjfa-20422	103	93	operating	operating	NOUN
cjfa-20422	103	94	balance	balance	NOUN
cjfa-20422	103	95	achieved	achieve	VERB
cjfa-20422	103	96	operating	operating	NOUN
cjfa-20422	103	97	surplus	surplus	NOUN
cjfa-20422	103	98	0	0	NUM
cjfa-20422	103	99	1	1	NUM
cjfa-20422	103	100	13	13	NUM
cjfa-20422	103	101	14	14	NUM
cjfa-20422	103	102	5	5	NUM
cjfa-20422	103	103	4	4	NUM
cjfa-20422	103	104	4	4	NUM
cjfa-20422	103	105	0	0	NUM
cjfa-20422	103	106	0	0	NUM
cjfa-20422	103	107	achieved	achieve	VERB
cjfa-20422	103	108	operating	operating	NOUN
cjfa-20422	103	109	deficit	deficit	NOUN
cjfa-20422	103	110	0	0	NUM
cjfa-20422	103	111	0	0	NUM
cjfa-20422	104	1	6	6	NUM
cjfa-20422	104	2	0	0	NUM
cjfa-20422	104	3	2	2	NUM
cjfa-20422	104	4	2	2	NUM
cjfa-20422	104	5	1	1	NUM
cjfa-20422	104	6	0	0	NUM
cjfa-20422	104	7	0	0	NUM
cjfa-20422	104	8	s	s	PART
cjfa-20422	104	9	o	o	NOUN
cjfa-20422	104	10	u	u	NOUN
cjfa-20422	104	11	r	r	NOUN
cjfa-20422	104	12	c	c	NOUN
cjfa-20422	104	13	e	e	NOUN
cjfa-20422	104	14	:	:	PUNCT
cjfa-20422	104	15	author	author	NOUN
cjfa-20422	104	16	’s	’s	PART
cjfa-20422	104	17	own	own	ADJ
cjfa-20422	104	18	elaboration	elaboration	NOUN
cjfa-20422	104	19	based	base	VERB
cjfa-20422	104	20	on	on	ADP
cjfa-20422	104	21	:	:	PUNCT
cjfa-20422	104	22	(	(	PUNCT
cjfa-20422	104	23	ncrca	ncrca	X
cjfa-20422	104	24	,	,	PUNCT
cjfa-20422	104	25	2011–2017	2011–2017	NUM
cjfa-20422	104	26	)	)	PUNCT
cjfa-20422	104	27	.	.	PUNCT
cjfa-20422	105	1	the	the	DET
cjfa-20422	105	2	amount	amount	NOUN
cjfa-20422	105	3	of	of	ADP
cjfa-20422	105	4	current	current	ADJ
cjfa-20422	105	5	income	income	NOUN
cjfa-20422	105	6	in	in	ADP
cjfa-20422	105	7	the	the	DET
cjfa-20422	105	8	structure	structure	NOUN
cjfa-20422	105	9	of	of	ADP
cjfa-20422	105	10	the	the	DET
cjfa-20422	105	11	total	total	ADJ
cjfa-20422	105	12	income	income	NOUN
cjfa-20422	105	13	of	of	ADP
cjfa-20422	105	14	l.g.u	l.g.u	PROPN
cjfa-20422	105	15	.	.	PUNCT
cjfa-20422	106	1	budgets	budget	NOUN
cjfa-20422	106	2	exceeds	exceed	VERB
cjfa-20422	106	3	the	the	DET
cjfa-20422	106	4	amount	amount	NOUN
cjfa-20422	106	5	of	of	ADP
cjfa-20422	106	6	current	current	ADJ
cjfa-20422	106	7	expenditure	expenditure	NOUN
cjfa-20422	106	8	in	in	ADP
cjfa-20422	106	9	the	the	DET
cjfa-20422	106	10	structure	structure	NOUN
cjfa-20422	106	11	of	of	ADP
cjfa-20422	106	12	the	the	DET
cjfa-20422	106	13	total	total	ADJ
cjfa-20422	106	14	expenditure	expenditure	NOUN
cjfa-20422	106	15	of	of	ADP
cjfa-20422	106	16	l.g.u	l.g.u	PROPN
cjfa-20422	106	17	.	.	PUNCT
cjfa-20422	106	18	budgets	budget	NOUN
cjfa-20422	106	19	.	.	PUNCT
cjfa-20422	107	1	on	on	ADP
cjfa-20422	107	2	the	the	DET
cjfa-20422	107	3	other	other	ADJ
cjfa-20422	107	4	hand	hand	NOUN
cjfa-20422	107	5	,	,	PUNCT
cjfa-20422	107	6	the	the	DET
cjfa-20422	107	7	amount	amount	NOUN
cjfa-20422	107	8	of	of	ADP
cjfa-20422	107	9	property	property	NOUN
cjfa-20422	107	10	income	income	NOUN
cjfa-20422	107	11	in	in	ADP
cjfa-20422	107	12	the	the	DET
cjfa-20422	107	13	structure	structure	NOUN
cjfa-20422	107	14	of	of	ADP
cjfa-20422	107	15	the	the	DET
cjfa-20422	107	16	total	total	ADJ
cjfa-20422	107	17	income	income	NOUN
cjfa-20422	107	18	of	of	ADP
cjfa-20422	107	19	l.g.u	l.g.u	PROPN
cjfa-20422	107	20	.	.	PUNCT
cjfa-20422	108	1	budgets	budget	NOUN
cjfa-20422	108	2	is	be	AUX
cjfa-20422	108	3	lower	low	ADJ
cjfa-20422	108	4	than	than	ADP
cjfa-20422	108	5	the	the	DET
cjfa-20422	108	6	amount	amount	NOUN
cjfa-20422	108	7	of	of	ADP
cjfa-20422	108	8	property	property	NOUN
cjfa-20422	108	9	expenditure	expenditure	NOUN
cjfa-20422	108	10	in	in	ADP
cjfa-20422	108	11	the	the	DET
cjfa-20422	108	12	structure	structure	NOUN
cjfa-20422	108	13	of	of	ADP
cjfa-20422	108	14	the	the	DET
cjfa-20422	108	15	total	total	ADJ
cjfa-20422	108	16	expenditure	expenditure	NOUN
cjfa-20422	108	17	of	of	ADP
cjfa-20422	108	18	l.g.u	l.g.u	PROPN
cjfa-20422	108	19	.	.	PUNCT
cjfa-20422	109	1	budgets	budget	NOUN
cjfa-20422	109	2	:	:	PUNCT
cjfa-20422	109	3	in	in	ADP
cjfa-20422	109	4	2017	2017	NUM
cjfa-20422	109	5	property	property	NOUN
cjfa-20422	109	6	income	income	NOUN
cjfa-20422	109	7	amounted	amount	VERB
cjfa-20422	109	8	to	to	ADP
cjfa-20422	109	9	6	6	NUM
cjfa-20422	109	10	%	%	NOUN
cjfa-20422	109	11	of	of	ADP
cjfa-20422	109	12	total	total	ADJ
cjfa-20422	109	13	income	income	NOUN
cjfa-20422	109	14	and	and	CCONJ
cjfa-20422	109	15	property	property	NOUN
cjfa-20422	109	16	expenditure	expenditure	NOUN
cjfa-20422	109	17	to	to	ADP
cjfa-20422	109	18	15.3	15.3	NUM
cjfa-20422	109	19	%	%	NOUN
cjfa-20422	109	20	of	of	ADP
cjfa-20422	109	21	total	total	ADJ
cjfa-20422	109	22	expenditures	expenditure	NOUN
cjfa-20422	109	23	.	.	PUNCT
cjfa-20422	110	1	in	in	ADP
cjfa-20422	110	2	the	the	DET
cjfa-20422	110	3	previous	previous	ADJ
cjfa-20422	110	4	years	year	NOUN
cjfa-20422	110	5	,	,	PUNCT
cjfa-20422	110	6	the	the	DET
cjfa-20422	110	7	share	share	NOUN
cjfa-20422	110	8	of	of	ADP
cjfa-20422	110	9	property	property	NOUN
cjfa-20422	110	10	income	income	NOUN
cjfa-20422	110	11	in	in	ADP
cjfa-20422	110	12	total	total	ADJ
cjfa-20422	110	13	income	income	NOUN
cjfa-20422	110	14	amounted	amount	VERB
cjfa-20422	110	15	to	to	ADP
cjfa-20422	110	16	:	:	PUNCT
cjfa-20422	110	17	6.1	6.1	NUM
cjfa-20422	110	18	%	%	NOUN
cjfa-20422	110	19	in	in	ADP
cjfa-20422	110	20	2016	2016	NUM
cjfa-20422	110	21	,	,	PUNCT
cjfa-20422	110	22	11.5	11.5	NUM
cjfa-20422	110	23	%	%	NOUN
cjfa-20422	110	24	in	in	ADP
cjfa-20422	110	25	2015	2015	NUM
cjfa-20422	110	26	and	and	CCONJ
cjfa-20422	110	27	11.6	11.6	NUM
cjfa-20422	110	28	%	%	NOUN
cjfa-20422	110	29	in	in	ADP
cjfa-20422	110	30	2014	2014	NUM
cjfa-20422	110	31	.	.	PUNCT
cjfa-20422	111	1	in	in	ADP
cjfa-20422	111	2	the	the	DET
cjfa-20422	111	3	same	same	ADJ
cjfa-20422	111	4	years	year	NOUN
cjfa-20422	111	5	,	,	PUNCT
cjfa-20422	111	6	the	the	DET
cjfa-20422	111	7	share	share	NOUN
cjfa-20422	111	8	of	of	ADP
cjfa-20422	111	9	property	property	NOUN
cjfa-20422	111	10	expenditure	expenditure	NOUN
cjfa-20422	111	11	in	in	ADP
cjfa-20422	111	12	total	total	ADJ
cjfa-20422	111	13	expenditure	expenditure	NOUN
cjfa-20422	111	14	amounted	amount	VERB
cjfa-20422	111	15	to	to	ADP
cjfa-20422	111	16	12.5	12.5	NUM
cjfa-20422	111	17	%	%	NOUN
cjfa-20422	111	18	,	,	PUNCT
cjfa-20422	111	19	19.6	19.6	NUM
cjfa-20422	111	20	%	%	NOUN
cjfa-20422	111	21	,	,	PUNCT
cjfa-20422	111	22	and	and	CCONJ
cjfa-20422	111	23	21	21	NUM
cjfa-20422	111	24	%	%	NOUN
cjfa-20422	111	25	,	,	PUNCT
cjfa-20422	111	26	respectively	respectively	ADV
cjfa-20422	111	27	.	.	PUNCT
cjfa-20422	112	1	observably	observably	ADV
cjfa-20422	112	2	,	,	PUNCT
cjfa-20422	112	3	the	the	DET
cjfa-20422	112	4	share	share	NOUN
cjfa-20422	112	5	of	of	ADP
cjfa-20422	112	6	property	property	NOUN
cjfa-20422	112	7	expenditure	expenditure	NOUN
cjfa-20422	112	8	in	in	ADP
cjfa-20422	112	9	local	local	ADJ
cjfa-20422	112	10	government	government	NOUN
cjfa-20422	112	11	budgets	budget	NOUN
cjfa-20422	112	12	is	be	AUX
cjfa-20422	112	13	higher	high	ADJ
cjfa-20422	112	14	than	than	ADP
cjfa-20422	112	15	in	in	ADP
cjfa-20422	112	16	the	the	DET
cjfa-20422	112	17	state	state	NOUN
cjfa-20422	112	18	budget	budget	NOUN
cjfa-20422	112	19	(	(	PUNCT
cjfa-20422	112	20	ziółkowska	ziółkowska	PROPN
cjfa-20422	112	21	,	,	PUNCT
cjfa-20422	112	22	2012	2012	NUM
cjfa-20422	112	23	,	,	PUNCT
cjfa-20422	112	24	pp	pp	ADV
cjfa-20422	112	25	.	.	PUNCT
cjfa-20422	113	1	265–267	265–267	NUM
cjfa-20422	113	2	;	;	PUNCT
cjfa-20422	113	3	see	see	VERB
cjfa-20422	113	4	also	also	ADV
cjfa-20422	113	5	jurewicz	jurewicz	PROPN
cjfa-20422	113	6	,	,	PUNCT
cjfa-20422	113	7	2017a	2017a	NUM
cjfa-20422	113	8	,	,	PUNCT
cjfa-20422	113	9	p.	p.	NOUN
cjfa-20422	113	10	112	112	NUM
cjfa-20422	113	11	)	)	PUNCT
cjfa-20422	113	12	.	.	PUNCT
cjfa-20422	114	1	thus	thus	ADV
cjfa-20422	114	2	,	,	PUNCT
cjfa-20422	114	3	property	property	NOUN
cjfa-20422	114	4	income	income	NOUN
cjfa-20422	114	5	is	be	AUX
cjfa-20422	114	6	not	not	PART
cjfa-20422	114	7	sufficient	sufficient	ADJ
cjfa-20422	114	8	to	to	PART
cjfa-20422	114	9	cover	cover	VERB
cjfa-20422	114	10	property	property	NOUN
cjfa-20422	114	11	expenditure	expenditure	NOUN
cjfa-20422	114	12	,	,	PUNCT
cjfa-20422	114	13	and	and	CCONJ
cjfa-20422	114	14	it	it	PRON
cjfa-20422	114	15	is	be	AUX
cjfa-20422	114	16	necessary	necessary	ADJ
cjfa-20422	114	17	to	to	PART
cjfa-20422	114	18	cover	cover	VERB
cjfa-20422	114	19	part	part	NOUN
cjfa-20422	114	20	of	of	ADP
cjfa-20422	114	21	property	property	NOUN
cjfa-20422	114	22	expenditure	expenditure	NOUN
cjfa-20422	114	23	with	with	ADP
cjfa-20422	114	24	revenue	revenue	NOUN
cjfa-20422	114	25	.	.	PUNCT
cjfa-20422	115	1	ncrca	ncrca	PROPN
cjfa-20422	115	2	data	datum	NOUN
cjfa-20422	115	3	indicate	indicate	VERB
cjfa-20422	115	4	that	that	SCONJ
cjfa-20422	115	5	the	the	DET
cjfa-20422	115	6	individual	individual	ADJ
cjfa-20422	115	7	indicator	indicator	NOUN
cjfa-20422	115	8	of	of	ADP
cjfa-20422	115	9	liability	liability	NOUN
cjfa-20422	115	10	servicing	servicing	NOUN
cjfa-20422	115	11	(	(	PUNCT
cjfa-20422	115	12	ils	ils	PROPN
cjfa-20422	115	13	)	)	PUNCT
cjfa-20422	115	14	introduced	introduce	VERB
cjfa-20422	115	15	in	in	ADP
cjfa-20422	115	16	article	article	NOUN
cjfa-20422	115	17	243	243	NUM
cjfa-20422	115	18	of	of	ADP
cjfa-20422	115	19	the	the	DET
cjfa-20422	115	20	p.f.a	p.f.a	NOUN
cjfa-20422	115	21	.	.	PUNCT
cjfa-20422	115	22	reduced	reduce	VERB
cjfa-20422	115	23	the	the	DET
cjfa-20422	115	24	ability	ability	NOUN
cjfa-20422	115	25	of	of	ADP
cjfa-20422	115	26	local	local	ADJ
cjfa-20422	115	27	governments	government	NOUN
cjfa-20422	115	28	to	to	PART
cjfa-20422	115	29	service	service	VERB
cjfa-20422	115	30	them	they	PRON
cjfa-20422	115	31	.	.	PUNCT
cjfa-20422	116	1	in	in	ADP
cjfa-20422	116	2	2010	2010	NUM
cjfa-20422	116	3	it	it	PRON
cjfa-20422	116	4	would	would	AUX
cjfa-20422	116	5	have	have	AUX
cjfa-20422	116	6	been	be	AUX
cjfa-20422	116	7	more	more	ADV
cjfa-20422	116	8	advantageous	advantageous	ADJ
cjfa-20422	116	9	than	than	ADP
cjfa-20422	116	10	the	the	DET
cjfa-20422	116	11	earmałgorzata	earmałgorzata	NOUN
cjfa-20422	116	12	cilak38	cilak38	NOUN
cjfa-20422	116	13	lier	lier	ADJ
cjfa-20422	116	14	limit	limit	NOUN
cjfa-20422	116	15	for	for	ADP
cjfa-20422	116	16	721	721	NUM
cjfa-20422	116	17	l.g.u.s	l.g.u.s	PROPN
cjfa-20422	116	18	,	,	PUNCT
cjfa-20422	116	19	in	in	ADP
cjfa-20422	116	20	years	year	NOUN
cjfa-20422	116	21	2011–2018	2011–2018	NUM
cjfa-20422	116	22	respectively	respectively	ADV
cjfa-20422	116	23	for	for	ADP
cjfa-20422	116	24	:	:	PUNCT
cjfa-20422	116	25	437	437	NUM
cjfa-20422	116	26	,	,	PUNCT
cjfa-20422	116	27	227	227	NUM
cjfa-20422	116	28	,	,	PUNCT
cjfa-20422	116	29	162	162	NUM
cjfa-20422	116	30	,	,	PUNCT
cjfa-20422	116	31	135	135	NUM
cjfa-20422	116	32	,	,	PUNCT
cjfa-20422	116	33	149	149	NUM
cjfa-20422	116	34	,	,	PUNCT
cjfa-20422	116	35	173	173	NUM
cjfa-20422	116	36	,	,	PUNCT
cjfa-20422	116	37	180	180	NUM
cjfa-20422	116	38	and	and	CCONJ
cjfa-20422	116	39	172	172	NUM
cjfa-20422	116	40	l.g.u.s	l.g.u.s	PROPN
cjfa-20422	116	41	(	(	PUNCT
cjfa-20422	116	42	ncrca	ncrca	PROPN
cjfa-20422	116	43	,	,	PUNCT
cjfa-20422	116	44	2012	2012	NUM
cjfa-20422	116	45	,	,	PUNCT
cjfa-20422	116	46	p.	p.	NOUN
cjfa-20422	116	47	184	184	NUM
cjfa-20422	116	48	;	;	PUNCT
cjfa-20422	116	49	ncrca	ncrca	NUM
cjfa-20422	116	50	,	,	PUNCT
cjfa-20422	116	51	2014	2014	NUM
cjfa-20422	116	52	,	,	PUNCT
cjfa-20422	116	53	p.	p.	NOUN
cjfa-20422	116	54	212	212	NUM
cjfa-20422	116	55	;	;	PUNCT
cjfa-20422	116	56	ncrca	ncrca	NUM
cjfa-20422	116	57	,	,	PUNCT
cjfa-20422	116	58	2016	2016	NUM
cjfa-20422	116	59	,	,	PUNCT
cjfa-20422	116	60	p.	p.	NOUN
cjfa-20422	116	61	279	279	NUM
cjfa-20422	116	62	;	;	PUNCT
cjfa-20422	116	63	ncrca	ncrca	NUM
cjfa-20422	116	64	,	,	PUNCT
cjfa-20422	116	65	2018	2018	NUM
cjfa-20422	116	66	,	,	PUNCT
cjfa-20422	116	67	p.	p.	NOUN
cjfa-20422	116	68	294	294	NUM
cjfa-20422	116	69	)	)	PUNCT
cjfa-20422	116	70	.	.	PUNCT
cjfa-20422	117	1	this	this	PRON
cjfa-20422	117	2	means	mean	VERB
cjfa-20422	117	3	that	that	SCONJ
cjfa-20422	117	4	so	so	ADV
cjfa-20422	117	5	many	many	ADJ
cjfa-20422	117	6	local	local	ADJ
cjfa-20422	117	7	government	government	NOUN
cjfa-20422	117	8	bodies	body	NOUN
cjfa-20422	117	9	could	could	AUX
cjfa-20422	117	10	have	have	AUX
cjfa-20422	117	11	planned	plan	VERB
cjfa-20422	117	12	to	to	PART
cjfa-20422	117	13	pay	pay	VERB
cjfa-20422	117	14	their	their	PRON
cjfa-20422	117	15	liabilities	liability	NOUN
cjfa-20422	117	16	at	at	ADP
cjfa-20422	117	17	a	a	DET
cjfa-20422	117	18	level	level	NOUN
cjfa-20422	117	19	higher	high	ADJ
cjfa-20422	117	20	than	than	ADP
cjfa-20422	117	21	15	15	NUM
cjfa-20422	117	22	%	%	NOUN
cjfa-20422	117	23	of	of	ADP
cjfa-20422	117	24	the	the	DET
cjfa-20422	117	25	budget	budget	NOUN
cjfa-20422	117	26	’s	’s	PART
cjfa-20422	117	27	planned	plan	VERB
cjfa-20422	117	28	income	income	NOUN
cjfa-20422	117	29	(	(	PUNCT
cjfa-20422	117	30	as	as	SCONJ
cjfa-20422	117	31	such	such	DET
cjfa-20422	117	32	a	a	DET
cjfa-20422	117	33	value	value	NOUN
cjfa-20422	117	34	was	be	AUX
cjfa-20422	117	35	‘	'	PUNCT
cjfa-20422	117	36	granted	grant	VERB
cjfa-20422	117	37	’	'	PUNCT
cjfa-20422	117	38	by	by	ADP
cjfa-20422	117	39	the	the	DET
cjfa-20422	117	40	limit	limit	NOUN
cjfa-20422	117	41	under	under	ADP
cjfa-20422	117	42	article	article	NOUN
cjfa-20422	117	43	169	169	NUM
cjfa-20422	117	44	of	of	ADP
cjfa-20422	117	45	the	the	DET
cjfa-20422	117	46	p.f.a	p.f.a	NOUN
cjfa-20422	117	47	.	.	PUNCT
cjfa-20422	118	1	of	of	ADP
cjfa-20422	118	2	2005	2005	NUM
cjfa-20422	118	3	)	)	PUNCT
cjfa-20422	118	4	.	.	PUNCT
cjfa-20422	119	1	according	accord	VERB
cjfa-20422	119	2	to	to	ADP
cjfa-20422	119	3	the	the	DET
cjfa-20422	119	4	ils	ils	NOUN
cjfa-20422	119	5	,	,	PUNCT
cjfa-20422	119	6	most	most	ADJ
cjfa-20422	119	7	of	of	ADP
cjfa-20422	119	8	the	the	DET
cjfa-20422	119	9	local	local	ADJ
cjfa-20422	119	10	governments	government	NOUN
cjfa-20422	119	11	are	be	AUX
cjfa-20422	119	12	capable	capable	ADJ
cjfa-20422	119	13	of	of	ADP
cjfa-20422	119	14	servicing	service	VERB
cjfa-20422	119	15	liabilities	liability	NOUN
cjfa-20422	119	16	at	at	ADP
cjfa-20422	119	17	the	the	DET
cjfa-20422	119	18	level	level	NOUN
cjfa-20422	119	19	of	of	ADP
cjfa-20422	119	20	6–9	6–9	NOUN
cjfa-20422	119	21	%	%	NOUN
cjfa-20422	119	22	of	of	ADP
cjfa-20422	119	23	the	the	DET
cjfa-20422	119	24	planned	plan	VERB
cjfa-20422	119	25	budget	budget	NOUN
cjfa-20422	119	26	income	income	NOUN
cjfa-20422	119	27	.	.	PUNCT
cjfa-20422	120	1	there	there	PRON
cjfa-20422	120	2	is	be	VERB
cjfa-20422	120	3	also	also	ADV
cjfa-20422	120	4	the	the	DET
cjfa-20422	120	5	phenomenon	phenomenon	NOUN
cjfa-20422	120	6	of	of	ADP
cjfa-20422	120	7	negative	negative	ADJ
cjfa-20422	120	8	repayment	repayment	NOUN
cjfa-20422	120	9	limits	limit	NOUN
cjfa-20422	120	10	.	.	PUNCT
cjfa-20422	121	1	it	it	PRON
cjfa-20422	121	2	should	should	AUX
cjfa-20422	121	3	be	be	AUX
cjfa-20422	121	4	noted	note	VERB
cjfa-20422	121	5	,	,	PUNCT
cjfa-20422	121	6	however	however	ADV
cjfa-20422	121	7	,	,	PUNCT
cjfa-20422	121	8	that	that	SCONJ
cjfa-20422	121	9	the	the	DET
cjfa-20422	121	10	number	number	NOUN
cjfa-20422	121	11	of	of	ADP
cjfa-20422	121	12	l.g.u.s	l.g.u.s	PROPN
cjfa-20422	121	13	whose	whose	DET
cjfa-20422	121	14	ils	ils	NOUN
cjfa-20422	121	15	goes	go	VERB
cjfa-20422	121	16	up	up	ADP
cjfa-20422	121	17	,	,	PUNCT
cjfa-20422	121	18	is	be	AUX
cjfa-20422	121	19	systematically	systematically	ADV
cjfa-20422	121	20	increasing3	increasing3	PROPN
cjfa-20422	121	21	.	.	PUNCT
cjfa-20422	122	1	since	since	SCONJ
cjfa-20422	122	2	2012	2012	NUM
cjfa-20422	122	3	onwards	onward	NOUN
cjfa-20422	122	4	,	,	PUNCT
cjfa-20422	122	5	the	the	DET
cjfa-20422	122	6	debt	debt	NOUN
cjfa-20422	122	7	of	of	ADP
cjfa-20422	122	8	l.g.u.s	l.g.u.s	PROPN
cjfa-20422	122	9	has	have	AUX
cjfa-20422	122	10	been	be	AUX
cjfa-20422	122	11	decreasing	decrease	VERB
cjfa-20422	122	12	in	in	ADP
cjfa-20422	122	13	relation	relation	NOUN
cjfa-20422	122	14	to	to	ADP
cjfa-20422	122	15	their	their	PRON
cjfa-20422	122	16	income	income	NOUN
cjfa-20422	122	17	.	.	PUNCT
cjfa-20422	123	1	in	in	ADP
cjfa-20422	123	2	years	year	NOUN
cjfa-20422	123	3	2012–2014	2012–2014	NUM
cjfa-20422	123	4	,	,	PUNCT
cjfa-20422	123	5	the	the	DET
cjfa-20422	123	6	ratio	ratio	NOUN
cjfa-20422	123	7	of	of	ADP
cjfa-20422	123	8	liabilities	liability	NOUN
cjfa-20422	123	9	included	include	VERB
cjfa-20422	123	10	in	in	ADP
cjfa-20422	123	11	the	the	DET
cjfa-20422	123	12	state	state	NOUN
cjfa-20422	123	13	public	public	ADJ
cjfa-20422	123	14	debt	debt	NOUN
cjfa-20422	123	15	to	to	ADP
cjfa-20422	123	16	the	the	DET
cjfa-20422	123	17	income	income	NOUN
cjfa-20422	123	18	of	of	ADP
cjfa-20422	123	19	l.g.u.s	l.g.u.s	PROPN
cjfa-20422	123	20	amounted	amount	VERB
cjfa-20422	123	21	to	to	ADP
cjfa-20422	123	22	38.2	38.2	NUM
cjfa-20422	123	23	%	%	NOUN
cjfa-20422	123	24	,	,	PUNCT
cjfa-20422	123	25	37.7	37.7	NUM
cjfa-20422	123	26	%	%	NOUN
cjfa-20422	123	27	and	and	CCONJ
cjfa-20422	123	28	37.1	37.1	NUM
cjfa-20422	123	29	%	%	NOUN
cjfa-20422	123	30	,	,	PUNCT
cjfa-20422	123	31	respectively	respectively	ADV
cjfa-20422	123	32	.	.	PUNCT
cjfa-20422	124	1	in	in	ADP
cjfa-20422	124	2	years	year	NOUN
cjfa-20422	124	3	2015–2017	2015–2017	NUM
cjfa-20422	124	4	,	,	PUNCT
cjfa-20422	124	5	this	this	DET
cjfa-20422	124	6	ratio	ratio	NOUN
cjfa-20422	124	7	decreased	decrease	VERB
cjfa-20422	124	8	,	,	PUNCT
cjfa-20422	124	9	amounting	amount	VERB
cjfa-20422	124	10	respectively	respectively	ADV
cjfa-20422	124	11	to	to	ADP
cjfa-20422	124	12	36	36	NUM
cjfa-20422	124	13	%	%	NOUN
cjfa-20422	124	14	,	,	PUNCT
cjfa-20422	124	15	32.3	32.3	NUM
cjfa-20422	124	16	%	%	NOUN
cjfa-20422	124	17	,	,	PUNCT
cjfa-20422	124	18	30	30	NUM
cjfa-20422	124	19	%	%	NOUN
cjfa-20422	124	20	of	of	ADP
cjfa-20422	124	21	income	income	NOUN
cjfa-20422	124	22	,	,	PUNCT
cjfa-20422	124	23	which	which	PRON
cjfa-20422	124	24	was	be	AUX
cjfa-20422	124	25	caused	cause	VERB
cjfa-20422	124	26	by	by	ADP
cjfa-20422	124	27	the	the	DET
cjfa-20422	124	28	increase	increase	NOUN
cjfa-20422	124	29	in	in	ADP
cjfa-20422	124	30	the	the	DET
cjfa-20422	124	31	amount	amount	NOUN
cjfa-20422	124	32	of	of	ADP
cjfa-20422	124	33	income	income	NOUN
cjfa-20422	124	34	in	in	ADP
cjfa-20422	124	35	the	the	DET
cjfa-20422	124	36	absence	absence	NOUN
cjfa-20422	124	37	of	of	ADP
cjfa-20422	124	38	an	an	DET
cjfa-20422	124	39	increase	increase	NOUN
cjfa-20422	124	40	in	in	ADP
cjfa-20422	124	41	the	the	DET
cjfa-20422	124	42	amount	amount	NOUN
cjfa-20422	124	43	of	of	ADP
cjfa-20422	124	44	debt	debt	NOUN
cjfa-20422	124	45	(	(	PUNCT
cjfa-20422	124	46	ncrca	ncrca	NOUN
cjfa-20422	124	47	,	,	PUNCT
cjfa-20422	124	48	2015	2015	NUM
cjfa-20422	124	49	,	,	PUNCT
cjfa-20422	124	50	p.	p.	NOUN
cjfa-20422	124	51	153	153	NUM
cjfa-20422	124	52	;	;	PUNCT
cjfa-20422	124	53	ncrca	ncrca	NUM
cjfa-20422	124	54	,	,	PUNCT
cjfa-20422	124	55	2018	2018	NUM
cjfa-20422	124	56	,	,	PUNCT
cjfa-20422	124	57	p.	p.	NOUN
cjfa-20422	124	58	184	184	NUM
cjfa-20422	124	59	)	)	PUNCT
cjfa-20422	124	60	.	.	PUNCT
cjfa-20422	125	1	the	the	DET
cjfa-20422	125	2	presented	present	VERB
cjfa-20422	125	3	data	datum	NOUN
cjfa-20422	125	4	indicates	indicate	VERB
cjfa-20422	125	5	a	a	DET
cjfa-20422	125	6	reduction	reduction	NOUN
cjfa-20422	125	7	in	in	ADP
cjfa-20422	125	8	the	the	DET
cjfa-20422	125	9	use	use	NOUN
cjfa-20422	125	10	of	of	ADP
cjfa-20422	125	11	repayable	repayable	ADJ
cjfa-20422	125	12	funds	fund	NOUN
cjfa-20422	125	13	by	by	ADP
cjfa-20422	125	14	the	the	DET
cjfa-20422	125	15	l.g.u	l.g.u	ADJ
cjfa-20422	125	16	.	.	PUNCT
cjfa-20422	126	1	exceptions	exception	NOUN
cjfa-20422	126	2	to	to	ADP
cjfa-20422	126	3	the	the	DET
cjfa-20422	126	4	application	application	NOUN
cjfa-20422	126	5	of	of	ADP
cjfa-20422	126	6	regulations	regulation	NOUN
cjfa-20422	126	7	under	under	ADP
cjfa-20422	126	8	articles	article	NOUN
cjfa-20422	126	9	242	242	NUM
cjfa-20422	126	10	and	and	CCONJ
cjfa-20422	126	11	243	243	NUM
cjfa-20422	126	12	of	of	ADP
cjfa-20422	126	13	the	the	DET
cjfa-20422	126	14	p.f.a	p.f.a	NOUN
cjfa-20422	126	15	.	.	PUNCT
cjfa-20422	127	1	the	the	DET
cjfa-20422	127	2	legislator	legislator	NOUN
cjfa-20422	127	3	provided	provide	VERB
cjfa-20422	127	4	for	for	ADP
cjfa-20422	127	5	exceptions	exception	NOUN
cjfa-20422	127	6	to	to	ADP
cjfa-20422	127	7	the	the	DET
cjfa-20422	127	8	obligation	obligation	NOUN
cjfa-20422	127	9	of	of	ADP
cjfa-20422	127	10	applying	apply	VERB
cjfa-20422	127	11	expenditure	expenditure	NOUN
cjfa-20422	127	12	and	and	CCONJ
cjfa-20422	127	13	debt	debt	NOUN
cjfa-20422	127	14	regulations	regulation	NOUN
cjfa-20422	127	15	.	.	PUNCT
cjfa-20422	128	1	they	they	PRON
cjfa-20422	128	2	weaken	weaken	VERB
cjfa-20422	128	3	the	the	DET
cjfa-20422	128	4	influence	influence	NOUN
cjfa-20422	128	5	of	of	ADP
cjfa-20422	128	6	the	the	DET
cjfa-20422	128	7	examined	examine	VERB
cjfa-20422	128	8	regulations	regulation	NOUN
cjfa-20422	128	9	on	on	ADP
cjfa-20422	128	10	the	the	DET
cjfa-20422	128	11	financial	financial	ADJ
cjfa-20422	128	12	discipline	discipline	NOUN
cjfa-20422	128	13	of	of	ADP
cjfa-20422	128	14	local	local	ADJ
cjfa-20422	128	15	governments	government	NOUN
cjfa-20422	128	16	.	.	PUNCT
cjfa-20422	129	1	in	in	ADP
cjfa-20422	129	2	certain	certain	ADJ
cjfa-20422	129	3	circumstances	circumstance	NOUN
cjfa-20422	129	4	,	,	PUNCT
cjfa-20422	129	5	an	an	DET
cjfa-20422	129	6	operating	operate	VERB
cjfa-20422	129	7	deficit	deficit	NOUN
cjfa-20422	129	8	may	may	AUX
cjfa-20422	129	9	be	be	AUX
cjfa-20422	129	10	planned	plan	VERB
cjfa-20422	129	11	in	in	ADP
cjfa-20422	129	12	the	the	DET
cjfa-20422	129	13	l.g.u	l.g.u	ADJ
cjfa-20422	129	14	.	.	PUNCT
cjfa-20422	129	15	budget	budget	PROPN
cjfa-20422	129	16	.	.	PUNCT
cjfa-20422	130	1	pursuant	pursuant	ADJ
cjfa-20422	130	2	to	to	ADP
cjfa-20422	130	3	art	art	NOUN
cjfa-20422	130	4	.	.	PUNCT
cjfa-20422	131	1	242(1	242(1	NUM
cjfa-20422	131	2	)	)	PUNCT
cjfa-20422	131	3	of	of	ADP
cjfa-20422	131	4	the	the	DET
cjfa-20422	131	5	p.f.a	p.f.a	NOUN
cjfa-20422	131	6	.	.	PUNCT
cjfa-20422	131	7	,	,	PUNCT
cjfa-20422	131	8	the	the	DET
cjfa-20422	131	9	amount	amount	NOUN
cjfa-20422	131	10	of	of	ADP
cjfa-20422	131	11	current	current	ADJ
cjfa-20422	131	12	expenditure	expenditure	NOUN
cjfa-20422	131	13	should	should	AUX
cjfa-20422	131	14	not	not	PART
cjfa-20422	131	15	exceed	exceed	VERB
cjfa-20422	131	16	the	the	DET
cjfa-20422	131	17	amount	amount	NOUN
cjfa-20422	131	18	of	of	ADP
cjfa-20422	131	19	current	current	ADJ
cjfa-20422	131	20	income	income	NOUN
cjfa-20422	131	21	increased	increase	VERB
cjfa-20422	131	22	by	by	ADP
cjfa-20422	131	23	the	the	DET
cjfa-20422	131	24	budget	budget	NOUN
cjfa-20422	131	25	surplus	surplus	NOUN
cjfa-20422	131	26	from	from	ADP
cjfa-20422	131	27	previous	previous	ADJ
cjfa-20422	131	28	years	year	NOUN
cjfa-20422	131	29	,	,	PUNCT
cjfa-20422	131	30	repayment	repayment	NOUN
cjfa-20422	131	31	of	of	ADP
cjfa-20422	131	32	loans	loan	NOUN
cjfa-20422	131	33	granted	grant	VERB
cjfa-20422	131	34	from	from	ADP
cjfa-20422	131	35	the	the	DET
cjfa-20422	131	36	l.g.u	l.g.u	PROPN
cjfa-20422	131	37	.	.	PUNCT
cjfa-20422	131	38	budget	budget	NOUN
cjfa-20422	131	39	in	in	ADP
cjfa-20422	131	40	previous	previous	ADJ
cjfa-20422	131	41	years	year	NOUN
cjfa-20422	131	42	,	,	PUNCT
cjfa-20422	131	43	and	and	CCONJ
cjfa-20422	131	44	unused	unused	ADJ
cjfa-20422	131	45	funds	fund	NOUN
cjfa-20422	131	46	from	from	ADP
cjfa-20422	131	47	income	income	NOUN
cjfa-20422	131	48	and	and	CCONJ
cjfa-20422	131	49	expenditure	expenditure	NOUN
cjfa-20422	131	50	settlements	settlement	NOUN
cjfa-20422	131	51	resulting	result	VERB
cjfa-20422	131	52	from	from	ADP
cjfa-20422	131	53	special	special	ADJ
cjfa-20422	131	54	rules	rule	NOUN
cjfa-20422	131	55	of	of	ADP
cjfa-20422	131	56	the	the	DET
cjfa-20422	131	57	execution	execution	NOUN
cjfa-20422	131	58	of	of	ADP
cjfa-20422	131	59	local	local	ADJ
cjfa-20422	131	60	government	government	NOUN
cjfa-20422	131	61	budgets	budget	NOUN
cjfa-20422	131	62	and	and	CCONJ
cjfa-20422	131	63	settlements	settlement	NOUN
cjfa-20422	131	64	of	of	ADP
cjfa-20422	131	65	funds	fund	NOUN
cjfa-20422	131	66	from	from	ADP
cjfa-20422	131	67	the	the	DET
cjfa-20422	131	68	eu	eu	PROPN
cjfa-20422	131	69	budget	budget	NOUN
cjfa-20422	131	70	.	.	PUNCT
cjfa-20422	132	1	in	in	ADP
cjfa-20422	132	2	this	this	DET
cjfa-20422	132	3	way	way	NOUN
cjfa-20422	132	4	,	,	PUNCT
cjfa-20422	132	5	it	it	PRON
cjfa-20422	132	6	is	be	AUX
cjfa-20422	132	7	possible	possible	ADJ
cjfa-20422	132	8	to	to	PART
cjfa-20422	132	9	create	create	VERB
cjfa-20422	132	10	an	an	DET
cjfa-20422	132	11	3	3	NUM
cjfa-20422	132	12	 	 	SPACE
cjfa-20422	132	13	in	in	ADP
cjfa-20422	132	14	the	the	DET
cjfa-20422	132	15	light	light	NOUN
cjfa-20422	132	16	of	of	ADP
cjfa-20422	132	17	the	the	DET
cjfa-20422	132	18	reports	report	NOUN
cjfa-20422	132	19	quoted	quote	VERB
cjfa-20422	132	20	above	above	ADV
cjfa-20422	132	21	,	,	PUNCT
cjfa-20422	132	22	the	the	DET
cjfa-20422	132	23	number	number	NOUN
cjfa-20422	132	24	of	of	ADP
cjfa-20422	132	25	those	those	DET
cjfa-20422	132	26	l.g.u	l.g.u	ADJ
cjfa-20422	132	27	.	.	PUNCT
cjfa-20422	132	28	increases	increase	NOUN
cjfa-20422	132	29	,	,	PUNCT
cjfa-20422	132	30	for	for	ADP
cjfa-20422	132	31	example	example	NOUN
cjfa-20422	132	32	,	,	PUNCT
cjfa-20422	132	33	whose	whose	DET
cjfa-20422	132	34	indicator	indicator	NOUN
cjfa-20422	132	35	under	under	ADP
cjfa-20422	132	36	article	article	NOUN
cjfa-20422	132	37	243(1	243(1	NUM
cjfa-20422	132	38	)	)	PUNCT
cjfa-20422	132	39	is	be	AUX
cjfa-20422	132	40	within	within	ADP
cjfa-20422	132	41	12–15	12–15	NUM
cjfa-20422	132	42	%	%	NOUN
cjfa-20422	132	43	of	of	ADP
cjfa-20422	132	44	the	the	DET
cjfa-20422	132	45	planned	planned	ADJ
cjfa-20422	132	46	income	income	NOUN
cjfa-20422	132	47	:	:	PUNCT
cjfa-20422	132	48	in	in	ADP
cjfa-20422	132	49	2015	2015	NUM
cjfa-20422	132	50	it	it	PRON
cjfa-20422	132	51	was	be	AUX
cjfa-20422	132	52	272	272	NUM
cjfa-20422	132	53	l.g.u	l.g.u	ADJ
cjfa-20422	132	54	.	.	PROPN
cjfa-20422	132	55	,	,	PUNCT
cjfa-20422	132	56	in	in	ADP
cjfa-20422	132	57	2016	2016	NUM
cjfa-20422	132	58	–	–	PUNCT
cjfa-20422	132	59	303	303	NUM
cjfa-20422	132	60	l.g.u	l.g.u	ADJ
cjfa-20422	132	61	.	.	PUNCT
cjfa-20422	132	62	,	,	PUNCT
cjfa-20422	132	63	in	in	ADP
cjfa-20422	132	64	2017	2017	NUM
cjfa-20422	132	65	.	.	PUNCT
cjfa-20422	133	1	–	–	PUNCT
cjfa-20422	133	2	304	304	NUM
cjfa-20422	133	3	l.g.u	l.g.u	ADJ
cjfa-20422	133	4	.	.	PROPN
cjfa-20422	133	5	,	,	PUNCT
cjfa-20422	133	6	in	in	ADP
cjfa-20422	133	7	2018	2018	NUM
cjfa-20422	133	8	–	–	PUNCT
cjfa-20422	133	9	320	320	NUM
cjfa-20422	133	10	l.g.u	l.g.u	ADJ
cjfa-20422	133	11	.	.	PUNCT
cjfa-20422	134	1	financial	financial	ADJ
cjfa-20422	134	2	stability	stability	NOUN
cjfa-20422	134	3	of	of	ADP
cjfa-20422	134	4	local	local	ADJ
cjfa-20422	134	5	government	government	NOUN
cjfa-20422	134	6	units	unit	NOUN
cjfa-20422	134	7	…	…	PUNCT
cjfa-20422	134	8	39	39	NUM
cjfa-20422	134	9	operating	operate	VERB
cjfa-20422	134	10	deficit	deficit	NOUN
cjfa-20422	134	11	,	,	PUNCT
cjfa-20422	134	12	provided	provide	VERB
cjfa-20422	134	13	,	,	PUNCT
cjfa-20422	134	14	however	however	ADV
cjfa-20422	134	15	,	,	PUNCT
cjfa-20422	134	16	that	that	SCONJ
cjfa-20422	134	17	its	its	PRON
cjfa-20422	134	18	amount	amount	NOUN
cjfa-20422	134	19	is	be	AUX
cjfa-20422	134	20	limited	limit	VERB
cjfa-20422	134	21	to	to	ADP
cjfa-20422	134	22	the	the	DET
cjfa-20422	134	23	amounts	amount	NOUN
cjfa-20422	134	24	derived	derive	VERB
cjfa-20422	134	25	from	from	ADP
cjfa-20422	134	26	the	the	DET
cjfa-20422	134	27	above	above	ADV
cjfa-20422	134	28	-	-	PUNCT
cjfa-20422	134	29	mentioned	mention	VERB
cjfa-20422	134	30	titles	title	NOUN
cjfa-20422	134	31	.	.	PUNCT
cjfa-20422	135	1	however	however	ADV
cjfa-20422	135	2	,	,	PUNCT
cjfa-20422	135	3	in	in	ADP
cjfa-20422	135	4	accordance	accordance	NOUN
cjfa-20422	135	5	with	with	ADP
cjfa-20422	135	6	article	article	NOUN
cjfa-20422	135	7	242(3	242(3	NUM
cjfa-20422	135	8	)	)	PUNCT
cjfa-20422	135	9	of	of	ADP
cjfa-20422	135	10	the	the	DET
cjfa-20422	135	11	p.f.a	p.f.a	NOUN
cjfa-20422	135	12	.	.	PUNCT
cjfa-20422	136	1	the	the	DET
cjfa-20422	136	2	incurred	incur	VERB
cjfa-20422	136	3	current	current	ADJ
cjfa-20422	136	4	expenditure	expenditure	NOUN
cjfa-20422	136	5	may	may	AUX
cjfa-20422	136	6	be	be	AUX
cjfa-20422	136	7	higher	high	ADJ
cjfa-20422	136	8	than	than	ADP
cjfa-20422	136	9	the	the	DET
cjfa-20422	136	10	executed	execute	VERB
cjfa-20422	136	11	current	current	ADJ
cjfa-20422	136	12	income	income	NOUN
cjfa-20422	136	13	increased	increase	VERB
cjfa-20422	136	14	by	by	ADP
cjfa-20422	136	15	the	the	DET
cjfa-20422	136	16	budget	budget	NOUN
cjfa-20422	136	17	surplus	surplus	NOUN
cjfa-20422	136	18	from	from	ADP
cjfa-20422	136	19	previous	previous	ADJ
cjfa-20422	136	20	years	year	NOUN
cjfa-20422	136	21	,	,	PUNCT
cjfa-20422	136	22	the	the	DET
cjfa-20422	136	23	repayment	repayment	NOUN
cjfa-20422	136	24	of	of	ADP
cjfa-20422	136	25	loans	loan	NOUN
cjfa-20422	136	26	granted	grant	VERB
cjfa-20422	136	27	in	in	ADP
cjfa-20422	136	28	previous	previous	ADJ
cjfa-20422	136	29	years	year	NOUN
cjfa-20422	136	30	,	,	PUNCT
cjfa-20422	136	31	and	and	CCONJ
cjfa-20422	136	32	unused	unused	ADJ
cjfa-20422	136	33	funds	fund	NOUN
cjfa-20422	136	34	from	from	ADP
cjfa-20422	136	35	income	income	NOUN
cjfa-20422	136	36	and	and	CCONJ
cjfa-20422	136	37	expenditure	expenditure	NOUN
cjfa-20422	136	38	settlements	settlement	NOUN
cjfa-20422	136	39	resulting	result	VERB
cjfa-20422	136	40	from	from	ADP
cjfa-20422	136	41	special	special	ADJ
cjfa-20422	136	42	rules	rule	NOUN
cjfa-20422	136	43	of	of	ADP
cjfa-20422	136	44	the	the	DET
cjfa-20422	136	45	execution	execution	NOUN
cjfa-20422	136	46	of	of	ADP
cjfa-20422	136	47	local	local	ADJ
cjfa-20422	136	48	government	government	NOUN
cjfa-20422	136	49	budgets	budget	NOUN
cjfa-20422	136	50	and	and	CCONJ
cjfa-20422	136	51	settlements	settlement	NOUN
cjfa-20422	136	52	of	of	ADP
cjfa-20422	136	53	funds	fund	NOUN
cjfa-20422	136	54	from	from	ADP
cjfa-20422	136	55	the	the	DET
cjfa-20422	136	56	eu	eu	PROPN
cjfa-20422	136	57	budget	budget	NOUN
cjfa-20422	136	58	,	,	PUNCT
cjfa-20422	136	59	only	only	ADV
cjfa-20422	136	60	by	by	ADP
cjfa-20422	136	61	the	the	DET
cjfa-20422	136	62	amount	amount	NOUN
cjfa-20422	136	63	related	relate	VERB
cjfa-20422	136	64	to	to	ADP
cjfa-20422	136	65	the	the	DET
cjfa-20422	136	66	execution	execution	NOUN
cjfa-20422	136	67	of	of	ADP
cjfa-20422	136	68	current	current	ADJ
cjfa-20422	136	69	expenditure	expenditure	NOUN
cjfa-20422	136	70	with	with	ADP
cjfa-20422	136	71	the	the	DET
cjfa-20422	136	72	participation	participation	NOUN
cjfa-20422	136	73	of	of	ADP
cjfa-20422	136	74	funds	fund	NOUN
cjfa-20422	136	75	from	from	ADP
cjfa-20422	136	76	the	the	DET
cjfa-20422	136	77	eu	eu	PROPN
cjfa-20422	136	78	budget	budget	NOUN
cjfa-20422	136	79	and	and	CCONJ
cjfa-20422	136	80	non	non	ADJ
cjfa-20422	136	81	-	-	ADJ
cjfa-20422	136	82	reimbursable	reimbursable	ADJ
cjfa-20422	136	83	funds	fund	NOUN
cjfa-20422	136	84	from	from	ADP
cjfa-20422	136	85	the	the	DET
cjfa-20422	136	86	aid	aid	NOUN
cjfa-20422	136	87	granted	grant	VERB
cjfa-20422	136	88	by	by	ADP
cjfa-20422	136	89	the	the	DET
cjfa-20422	136	90	member	member	NOUN
cjfa-20422	136	91	states	state	NOUN
cjfa-20422	136	92	of	of	ADP
cjfa-20422	136	93	the	the	DET
cjfa-20422	136	94	european	european	PROPN
cjfa-20422	136	95	free	free	PROPN
cjfa-20422	136	96	trade	trade	PROPN
cjfa-20422	136	97	association	association	NOUN
cjfa-20422	136	98	(	(	PUNCT
cjfa-20422	136	99	efta	efta	PROPN
cjfa-20422	136	100	)	)	PUNCT
cjfa-20422	136	101	,	,	PUNCT
cjfa-20422	136	102	if	if	SCONJ
cjfa-20422	136	103	the	the	DET
cjfa-20422	136	104	funds	fund	NOUN
cjfa-20422	136	105	have	have	AUX
cjfa-20422	136	106	not	not	PART
cjfa-20422	136	107	been	be	AUX
cjfa-20422	136	108	transferred	transfer	VERB
cjfa-20422	136	109	in	in	ADP
cjfa-20422	136	110	the	the	DET
cjfa-20422	136	111	given	give	VERB
cjfa-20422	136	112	budget	budget	NOUN
cjfa-20422	136	113	year	year	NOUN
cjfa-20422	136	114	.	.	PUNCT
cjfa-20422	137	1	this	this	PRON
cjfa-20422	137	2	is	be	AUX
cjfa-20422	137	3	an	an	DET
cjfa-20422	137	4	opportunity	opportunity	NOUN
cjfa-20422	137	5	to	to	PART
cjfa-20422	137	6	increase	increase	VERB
cjfa-20422	137	7	the	the	DET
cjfa-20422	137	8	operating	operate	VERB
cjfa-20422	137	9	deficit	deficit	NOUN
cjfa-20422	137	10	compared	compare	VERB
cjfa-20422	137	11	to	to	ADP
cjfa-20422	137	12	the	the	DET
cjfa-20422	137	13	one	one	NOUN
cjfa-20422	137	14	planned	plan	VERB
cjfa-20422	137	15	in	in	ADP
cjfa-20422	137	16	accordance	accordance	NOUN
cjfa-20422	137	17	with	with	ADP
cjfa-20422	137	18	paragraph	paragraph	NOUN
cjfa-20422	137	19	1	1	NUM
cjfa-20422	137	20	.	.	PUNCT
cjfa-20422	138	1	local	local	ADJ
cjfa-20422	138	2	governments	government	NOUN
cjfa-20422	138	3	have	have	AUX
cjfa-20422	138	4	avoided	avoid	VERB
cjfa-20422	138	5	planning	plan	VERB
cjfa-20422	138	6	the	the	DET
cjfa-20422	138	7	operating	operate	VERB
cjfa-20422	138	8	deficit	deficit	NOUN
cjfa-20422	138	9	,	,	PUNCT
cjfa-20422	138	10	but	but	CCONJ
cjfa-20422	138	11	have	have	AUX
cjfa-20422	138	12	made	make	VERB
cjfa-20422	138	13	use	use	NOUN
cjfa-20422	138	14	of	of	ADP
cjfa-20422	138	15	the	the	DET
cjfa-20422	138	16	possibility	possibility	NOUN
cjfa-20422	138	17	to	to	PART
cjfa-20422	138	18	accumulate	accumulate	VERB
cjfa-20422	138	19	spare	spare	ADJ
cjfa-20422	138	20	funds	fund	NOUN
cjfa-20422	138	21	from	from	ADP
cjfa-20422	138	22	past	past	ADJ
cjfa-20422	138	23	and	and	CCONJ
cjfa-20422	138	24	undisbursed	undisbursed	ADJ
cjfa-20422	138	25	loans	loan	NOUN
cjfa-20422	138	26	and	and	CCONJ
cjfa-20422	138	27	credits	credit	NOUN
cjfa-20422	138	28	(	(	PUNCT
cjfa-20422	138	29	trykozko	trykozko	PROPN
cjfa-20422	138	30	,	,	PUNCT
cjfa-20422	138	31	2007	2007	NUM
cjfa-20422	138	32	,	,	PUNCT
cjfa-20422	138	33	p.	p.	NOUN
cjfa-20422	138	34	305	305	NUM
cjfa-20422	138	35	;	;	PUNCT
cjfa-20422	138	36	babczuk	babczuk	NUM
cjfa-20422	138	37	&	&	CCONJ
cjfa-20422	138	38	cyrankiewicz	cyrankiewicz	NOUN
cjfa-20422	138	39	,	,	PUNCT
cjfa-20422	138	40	2016	2016	NUM
cjfa-20422	138	41	)	)	PUNCT
cjfa-20422	138	42	.	.	PUNCT
cjfa-20422	139	1	the	the	DET
cjfa-20422	139	2	lack	lack	NOUN
cjfa-20422	139	3	of	of	ADP
cjfa-20422	139	4	precise	precise	ADJ
cjfa-20422	139	5	regulations	regulation	NOUN
cjfa-20422	139	6	regarding	regard	VERB
cjfa-20422	139	7	the	the	DET
cjfa-20422	139	8	allocation	allocation	NOUN
cjfa-20422	139	9	of	of	ADP
cjfa-20422	139	10	funds	fund	NOUN
cjfa-20422	139	11	has	have	AUX
cjfa-20422	139	12	opened	open	VERB
cjfa-20422	139	13	up	up	ADP
cjfa-20422	139	14	a	a	DET
cjfa-20422	139	15	possibility	possibility	NOUN
cjfa-20422	139	16	to	to	ADP
cjfa-20422	139	17	l.g.u.s	l.g.u.s	PROPN
cjfa-20422	139	18	to	to	PART
cjfa-20422	139	19	create	create	VERB
cjfa-20422	139	20	reserves	reserve	NOUN
cjfa-20422	139	21	,	,	PUNCT
cjfa-20422	139	22	while	while	SCONJ
cjfa-20422	139	23	at	at	ADP
cjfa-20422	139	24	the	the	DET
cjfa-20422	139	25	same	same	ADJ
cjfa-20422	139	26	time	time	NOUN
cjfa-20422	139	27	planning	plan	VERB
cjfa-20422	139	28	to	to	PART
cjfa-20422	139	29	take	take	VERB
cjfa-20422	139	30	out	out	ADP
cjfa-20422	139	31	loans	loan	NOUN
cjfa-20422	139	32	or	or	CCONJ
cjfa-20422	139	33	credits	credit	NOUN
cjfa-20422	139	34	(	(	PUNCT
cjfa-20422	139	35	dziedziak	dziedziak	NOUN
cjfa-20422	139	36	,	,	PUNCT
cjfa-20422	139	37	2017	2017	NUM
cjfa-20422	139	38	)	)	PUNCT
cjfa-20422	139	39	.	.	PUNCT
cjfa-20422	140	1	as	as	ADP
cjfa-20422	140	2	a	a	DET
cjfa-20422	140	3	result	result	NOUN
cjfa-20422	140	4	of	of	ADP
cjfa-20422	140	5	the	the	DET
cjfa-20422	140	6	amendment	amendment	NOUN
cjfa-20422	140	7	to	to	ADP
cjfa-20422	140	8	the	the	DET
cjfa-20422	140	9	p.f.a	p.f.a	NOUN
cjfa-20422	140	10	.	.	PUNCT
cjfa-20422	140	11	,	,	PUNCT
cjfa-20422	140	12	the	the	DET
cjfa-20422	140	13	legislator	legislator	NOUN
cjfa-20422	140	14	eliminated	eliminate	VERB
cjfa-20422	140	15	the	the	DET
cjfa-20422	140	16	possibility	possibility	NOUN
cjfa-20422	140	17	of	of	ADP
cjfa-20422	140	18	using	use	VERB
cjfa-20422	140	19	spare	spare	ADJ
cjfa-20422	140	20	funds	fund	NOUN
cjfa-20422	140	21	as	as	ADP
cjfa-20422	140	22	a	a	DET
cjfa-20422	140	23	reference	reference	NOUN
cjfa-20422	140	24	point	point	NOUN
cjfa-20422	140	25	for	for	ADP
cjfa-20422	140	26	planning	plan	VERB
cjfa-20422	140	27	the	the	DET
cjfa-20422	140	28	operating	operate	VERB
cjfa-20422	140	29	deficit4	deficit4	NOUN
cjfa-20422	140	30	.	.	PUNCT
cjfa-20422	141	1	article	article	NOUN
cjfa-20422	141	2	242(3	242(3	NUM
cjfa-20422	141	3	)	)	PUNCT
cjfa-20422	141	4	of	of	ADP
cjfa-20422	141	5	the	the	DET
cjfa-20422	141	6	p.f.a	p.f.a	NOUN
cjfa-20422	141	7	.	.	PUNCT
cjfa-20422	142	1	was	be	AUX
cjfa-20422	142	2	amended	amend	VERB
cjfa-20422	142	3	accordingly	accordingly	ADV
cjfa-20422	142	4	.	.	PUNCT
cjfa-20422	143	1	article	article	NOUN
cjfa-20422	143	2	243(1	243(1	NUM
cjfa-20422	143	3	)	)	PUNCT
cjfa-20422	143	4	in	in	ADP
cjfa-20422	143	5	its	its	PRON
cjfa-20422	143	6	original	original	ADJ
cjfa-20422	143	7	wording	wording	NOUN
cjfa-20422	143	8	assumed	assume	VERB
cjfa-20422	143	9	that	that	SCONJ
cjfa-20422	143	10	income	income	NOUN
cjfa-20422	143	11	from	from	ADP
cjfa-20422	143	12	the	the	DET
cjfa-20422	143	13	sale	sale	NOUN
cjfa-20422	143	14	of	of	ADP
cjfa-20422	143	15	property	property	NOUN
cjfa-20422	143	16	would	would	AUX
cjfa-20422	143	17	be	be	AUX
cjfa-20422	143	18	included	include	VERB
cjfa-20422	143	19	in	in	ADP
cjfa-20422	143	20	the	the	DET
cjfa-20422	143	21	operating	operating	NOUN
cjfa-20422	143	22	surplus	surplus	NOUN
cjfa-20422	143	23	(	(	PUNCT
cjfa-20422	143	24	a	a	DET
cjfa-20422	143	25	positive	positive	ADJ
cjfa-20422	143	26	difference	difference	NOUN
cjfa-20422	143	27	between	between	ADP
cjfa-20422	143	28	income	income	NOUN
cjfa-20422	143	29	and	and	CCONJ
cjfa-20422	143	30	current	current	ADJ
cjfa-20422	143	31	expenditure	expenditure	NOUN
cjfa-20422	143	32	)	)	PUNCT
cjfa-20422	143	33	.	.	PUNCT
cjfa-20422	144	1	this	this	PRON
cjfa-20422	144	2	made	make	VERB
cjfa-20422	144	3	it	it	PRON
cjfa-20422	144	4	possible	possible	ADJ
cjfa-20422	144	5	for	for	SCONJ
cjfa-20422	144	6	l.g.u.s	l.g.u.s	PROPN
cjfa-20422	144	7	to	to	PART
cjfa-20422	144	8	achieve	achieve	VERB
cjfa-20422	144	9	a	a	DET
cjfa-20422	144	10	positive	positive	ADJ
cjfa-20422	144	11	value	value	NOUN
cjfa-20422	144	12	of	of	ADP
cjfa-20422	144	13	the	the	DET
cjfa-20422	144	14	indicator	indicator	NOUN
cjfa-20422	144	15	,	,	PUNCT
cjfa-20422	144	16	not	not	PART
cjfa-20422	144	17	through	through	ADP
cjfa-20422	144	18	the	the	DET
cjfa-20422	144	19	predominance	predominance	NOUN
cjfa-20422	144	20	of	of	ADP
cjfa-20422	144	21	current	current	ADJ
cjfa-20422	144	22	income	income	NOUN
cjfa-20422	144	23	over	over	ADP
cjfa-20422	144	24	current	current	ADJ
cjfa-20422	144	25	expenses	expense	NOUN
cjfa-20422	144	26	,	,	PUNCT
cjfa-20422	144	27	but	but	CCONJ
cjfa-20422	144	28	through	through	ADP
cjfa-20422	144	29	the	the	DET
cjfa-20422	144	30	planning	planning	NOUN
cjfa-20422	144	31	of	of	ADP
cjfa-20422	144	32	income	income	NOUN
cjfa-20422	144	33	from	from	ADP
cjfa-20422	144	34	the	the	DET
cjfa-20422	144	35	sale	sale	NOUN
cjfa-20422	144	36	of	of	ADP
cjfa-20422	144	37	property	property	NOUN
cjfa-20422	144	38	.	.	PUNCT
cjfa-20422	145	1	it	it	PRON
cjfa-20422	145	2	was	be	AUX
cjfa-20422	145	3	therefore	therefore	ADV
cjfa-20422	145	4	possible	possible	ADJ
cjfa-20422	145	5	for	for	ADP
cjfa-20422	145	6	an	an	DET
cjfa-20422	145	7	l.g.u	l.g.u	ADJ
cjfa-20422	145	8	.	.	PUNCT
cjfa-20422	145	9	to	to	PART
cjfa-20422	145	10	plan	plan	VERB
cjfa-20422	145	11	funds	fund	NOUN
cjfa-20422	145	12	to	to	PART
cjfa-20422	145	13	service	service	VERB
cjfa-20422	145	14	its	its	PRON
cjfa-20422	145	15	liabilities	liability	NOUN
cjfa-20422	145	16	even	even	ADV
cjfa-20422	145	17	with	with	ADP
cjfa-20422	145	18	the	the	DET
cjfa-20422	145	19	planned	plan	VERB
cjfa-20422	145	20	operating	operating	NOUN
cjfa-20422	145	21	deficit	deficit	NOUN
cjfa-20422	145	22	(	(	PUNCT
cjfa-20422	145	23	of	of	ADP
cjfa-20422	145	24	course	course	NOUN
cjfa-20422	145	25	,	,	PUNCT
cjfa-20422	145	26	the	the	DET
cjfa-20422	145	27	income	income	NOUN
cjfa-20422	145	28	from	from	ADP
cjfa-20422	145	29	the	the	DET
cjfa-20422	145	30	sale	sale	NOUN
cjfa-20422	145	31	of	of	ADP
cjfa-20422	145	32	the	the	DET
cjfa-20422	145	33	property	property	NOUN
cjfa-20422	145	34	had	have	VERB
cjfa-20422	145	35	to	to	PART
cjfa-20422	145	36	be	be	AUX
cjfa-20422	145	37	sufficiently	sufficiently	ADV
cjfa-20422	145	38	high5	high5	NOUN
cjfa-20422	145	39	)	)	PUNCT
cjfa-20422	145	40	.	.	PUNCT
cjfa-20422	146	1	this	this	PRON
cjfa-20422	146	2	was	be	AUX
cjfa-20422	146	3	an	an	DET
cjfa-20422	146	4	unjustified	unjustified	ADJ
cjfa-20422	146	5	solution	solution	NOUN
cjfa-20422	146	6	.	.	PUNCT
cjfa-20422	147	1	income	income	NOUN
cjfa-20422	147	2	from	from	ADP
cjfa-20422	147	3	the	the	DET
cjfa-20422	147	4	sale	sale	NOUN
cjfa-20422	147	5	of	of	ADP
cjfa-20422	147	6	the	the	DET
cjfa-20422	147	7	property	property	NOUN
cjfa-20422	147	8	is	be	AUX
cjfa-20422	147	9	not	not	PART
cjfa-20422	147	10	current	current	ADJ
cjfa-20422	147	11	income	income	NOUN
cjfa-20422	147	12	.	.	PUNCT
cjfa-20422	148	1	its	its	PRON
cjfa-20422	148	2	inclusion	inclusion	NOUN
cjfa-20422	148	3	in	in	ADP
cjfa-20422	148	4	the	the	DET
cjfa-20422	148	5	operating	operating	NOUN
cjfa-20422	148	6	surplus	surplus	NOUN
cjfa-20422	148	7	led	lead	VERB
cjfa-20422	148	8	l.g.u.s	l.g.u.s	PROPN
cjfa-20422	148	9	to	to	PART
cjfa-20422	148	10	make	make	VERB
cjfa-20422	148	11	irrational	irrational	ADJ
cjfa-20422	148	12	business	business	NOUN
cjfa-20422	148	13	deci4	deci4	PROPN
cjfa-20422	148	14	 	 	SPACE
cjfa-20422	148	15	act	act	NOUN
cjfa-20422	148	16	of	of	ADP
cjfa-20422	148	17	14	14	NUM
cjfa-20422	148	18	december	december	PROPN
cjfa-20422	148	19	2018	2018	NUM
cjfa-20422	148	20	amending	amend	VERB
cjfa-20422	148	21	the	the	DET
cjfa-20422	148	22	act	act	NOUN
cjfa-20422	148	23	on	on	ADP
cjfa-20422	148	24	public	public	ADJ
cjfa-20422	148	25	finance	finance	NOUN
cjfa-20422	148	26	and	and	CCONJ
cjfa-20422	148	27	certain	certain	ADJ
cjfa-20422	148	28	other	other	ADJ
cjfa-20422	148	29	acts	act	NOUN
cjfa-20422	148	30	,	,	PUNCT
cjfa-20422	148	31	journal	journal	NOUN
cjfa-20422	148	32	of	of	ADP
cjfa-20422	148	33	laws	law	NOUN
cjfa-20422	148	34	of	of	ADP
cjfa-20422	148	35	2018	2018	NUM
cjfa-20422	148	36	,	,	PUNCT
cjfa-20422	148	37	item	item	NOUN
cjfa-20422	148	38	2500	2500	NUM
cjfa-20422	148	39	.	.	PUNCT
cjfa-20422	149	1	5	5	NUM
cjfa-20422	149	2	 	 	SPACE
cjfa-20422	149	3	it	it	PRON
cjfa-20422	149	4	is	be	AUX
cjfa-20422	149	5	assumed	assume	VERB
cjfa-20422	149	6	that	that	SCONJ
cjfa-20422	149	7	few	few	ADJ
cjfa-20422	149	8	local	local	ADJ
cjfa-20422	149	9	governments	government	NOUN
cjfa-20422	149	10	will	will	AUX
cjfa-20422	149	11	be	be	AUX
cjfa-20422	149	12	able	able	ADJ
cjfa-20422	149	13	to	to	PART
cjfa-20422	149	14	‘	'	PUNCT
cjfa-20422	149	15	improve	improve	VERB
cjfa-20422	149	16	’	'	PUNCT
cjfa-20422	149	17	their	their	PRON
cjfa-20422	149	18	indicator	indicator	NOUN
cjfa-20422	149	19	under	under	ADP
cjfa-20422	149	20	article	article	NOUN
cjfa-20422	149	21	243(1	243(1	NUM
cjfa-20422	149	22	)	)	PUNCT
cjfa-20422	149	23	by	by	ADP
cjfa-20422	149	24	planning	plan	VERB
cjfa-20422	149	25	income	income	NOUN
cjfa-20422	149	26	from	from	ADP
cjfa-20422	149	27	this	this	DET
cjfa-20422	149	28	source	source	NOUN
cjfa-20422	149	29	(	(	PUNCT
cjfa-20422	149	30	salachna	salachna	NOUN
cjfa-20422	149	31	,	,	PUNCT
cjfa-20422	149	32	2011	2011	NUM
cjfa-20422	149	33	,	,	PUNCT
cjfa-20422	149	34	pp	pp	ADJ
cjfa-20422	149	35	.	.	PUNCT
cjfa-20422	150	1	527	527	NUM
cjfa-20422	150	2	–	–	PUNCT
cjfa-20422	150	3	–	–	PUNCT
cjfa-20422	150	4	528	528	NUM
cjfa-20422	150	5	)	)	PUNCT
cjfa-20422	150	6	.	.	PUNCT
cjfa-20422	151	1	małgorzata	małgorzata	NOUN
cjfa-20422	151	2	cilak40	cilak40	NOUN
cjfa-20422	151	3	sions	sion	NOUN
cjfa-20422	151	4	in	in	ADP
cjfa-20422	151	5	order	order	NOUN
cjfa-20422	151	6	to	to	PART
cjfa-20422	151	7	obtain	obtain	VERB
cjfa-20422	151	8	a	a	DET
cjfa-20422	151	9	positive	positive	ADJ
cjfa-20422	151	10	value	value	NOUN
cjfa-20422	151	11	of	of	ADP
cjfa-20422	151	12	the	the	DET
cjfa-20422	151	13	indicator	indicator	NOUN
cjfa-20422	151	14	under	under	ADP
cjfa-20422	151	15	article	article	NOUN
cjfa-20422	151	16	243(1	243(1	NUM
cjfa-20422	151	17	)	)	PUNCT
cjfa-20422	151	18	of	of	ADP
cjfa-20422	151	19	the	the	DET
cjfa-20422	151	20	p.f.a.6	p.f.a.6	PROPN
cjfa-20422	151	21	.	.	PUNCT
cjfa-20422	152	1	the	the	DET
cjfa-20422	152	2	legislator	legislator	NOUN
cjfa-20422	152	3	amended	amend	VERB
cjfa-20422	152	4	article	article	NOUN
cjfa-20422	152	5	243(1	243(1	NUM
cjfa-20422	152	6	)	)	PUNCT
cjfa-20422	152	7	in	in	ADP
cjfa-20422	152	8	such	such	DET
cjfa-20422	152	9	a	a	DET
cjfa-20422	152	10	way	way	NOUN
cjfa-20422	152	11	as	as	SCONJ
cjfa-20422	152	12	to	to	PART
cjfa-20422	152	13	exclude	exclude	VERB
cjfa-20422	152	14	this	this	DET
cjfa-20422	152	15	income	income	NOUN
cjfa-20422	152	16	from	from	ADP
cjfa-20422	152	17	the	the	DET
cjfa-20422	152	18	construction	construction	NOUN
cjfa-20422	152	19	of	of	ADP
cjfa-20422	152	20	the	the	DET
cjfa-20422	152	21	operating	operate	VERB
cjfa-20422	152	22	surplus7	surplus7	NOUN
cjfa-20422	152	23	.	.	PUNCT
cjfa-20422	153	1	this	this	DET
cjfa-20422	153	2	solution	solution	NOUN
cjfa-20422	153	3	,	,	PUNCT
cjfa-20422	153	4	however	however	ADV
cjfa-20422	153	5	,	,	PUNCT
cjfa-20422	153	6	right	right	ADV
cjfa-20422	153	7	as	as	SCONJ
cjfa-20422	153	8	it	it	PRON
cjfa-20422	153	9	is	be	AUX
cjfa-20422	153	10	in	in	ADP
cjfa-20422	153	11	principle	principle	NOUN
cjfa-20422	153	12	,	,	PUNCT
cjfa-20422	153	13	will	will	AUX
cjfa-20422	153	14	make	make	VERB
cjfa-20422	153	15	it	it	PRON
cjfa-20422	153	16	difficult	difficult	ADJ
cjfa-20422	153	17	for	for	SCONJ
cjfa-20422	153	18	the	the	DET
cjfa-20422	153	19	least	least	ADV
cjfa-20422	153	20	affluent	affluent	ADJ
cjfa-20422	153	21	local	local	ADJ
cjfa-20422	153	22	governments	government	NOUN
cjfa-20422	153	23	to	to	PART
cjfa-20422	153	24	achieve	achieve	VERB
cjfa-20422	153	25	a	a	DET
cjfa-20422	153	26	positive	positive	ADJ
cjfa-20422	153	27	value	value	NOUN
cjfa-20422	153	28	of	of	ADP
cjfa-20422	153	29	ils	ils	PROPN
cjfa-20422	153	30	.	.	PUNCT
cjfa-20422	154	1	the	the	DET
cjfa-20422	154	2	restrictions	restriction	NOUN
cjfa-20422	154	3	provided	provide	VERB
cjfa-20422	154	4	for	for	ADP
cjfa-20422	154	5	in	in	ADP
cjfa-20422	154	6	article	article	NOUN
cjfa-20422	154	7	243(1	243(1	NUM
cjfa-20422	154	8	)	)	PUNCT
cjfa-20422	154	9	of	of	ADP
cjfa-20422	154	10	the	the	DET
cjfa-20422	154	11	p.f.a	p.f.a	NOUN
cjfa-20422	154	12	.	.	PUNCT
cjfa-20422	155	1	exclude	exclude	VERB
cjfa-20422	155	2	funds	fund	NOUN
cjfa-20422	155	3	which	which	PRON
cjfa-20422	155	4	constitute	constitute	VERB
cjfa-20422	155	5	the	the	DET
cjfa-20422	155	6	proceeds	proceed	NOUN
cjfa-20422	155	7	from	from	ADP
cjfa-20422	155	8	the	the	DET
cjfa-20422	155	9	issue	issue	NOUN
cjfa-20422	155	10	of	of	ADP
cjfa-20422	155	11	revenue	revenue	NOUN
cjfa-20422	155	12	bonds	bond	NOUN
cjfa-20422	155	13	even	even	ADV
cjfa-20422	155	14	if	if	SCONJ
cjfa-20422	155	15	the	the	DET
cjfa-20422	155	16	local	local	ADJ
cjfa-20422	155	17	government	government	NOUN
cjfa-20422	155	18	(	(	PUNCT
cjfa-20422	155	19	issuer	issuer	NOUN
cjfa-20422	155	20	)	)	PUNCT
cjfa-20422	155	21	does	do	AUX
cjfa-20422	155	22	not	not	PART
cjfa-20422	155	23	exercise	exercise	VERB
cjfa-20422	155	24	its	its	PRON
cjfa-20422	155	25	right	right	NOUN
cjfa-20422	155	26	to	to	PART
cjfa-20422	155	27	limit	limit	VERB
cjfa-20422	155	28	its	its	PRON
cjfa-20422	155	29	own	own	ADJ
cjfa-20422	155	30	liability	liability	NOUN
cjfa-20422	155	31	for	for	ADP
cjfa-20422	155	32	the	the	DET
cjfa-20422	155	33	obligations	obligation	NOUN
cjfa-20422	155	34	arising	arise	VERB
cjfa-20422	155	35	from	from	ADP
cjfa-20422	155	36	such	such	ADJ
cjfa-20422	155	37	bonds	bond	NOUN
cjfa-20422	155	38	.	.	PUNCT
cjfa-20422	156	1	in	in	ADP
cjfa-20422	156	2	the	the	DET
cjfa-20422	156	3	opinion	opinion	NOUN
cjfa-20422	156	4	of	of	ADP
cjfa-20422	156	5	the	the	DET
cjfa-20422	156	6	representatives	representative	NOUN
cjfa-20422	156	7	of	of	ADP
cjfa-20422	156	8	the	the	DET
cjfa-20422	156	9	doctrine	doctrine	NOUN
cjfa-20422	156	10	,	,	PUNCT
cjfa-20422	156	11	this	this	DET
cjfa-20422	156	12	regulation	regulation	NOUN
cjfa-20422	156	13	may	may	AUX
cjfa-20422	156	14	have	have	AUX
cjfa-20422	156	15	increased	increase	VERB
cjfa-20422	156	16	the	the	DET
cjfa-20422	156	17	interest	interest	NOUN
cjfa-20422	156	18	of	of	ADP
cjfa-20422	156	19	local	local	ADJ
cjfa-20422	156	20	governments	government	NOUN
cjfa-20422	156	21	in	in	ADP
cjfa-20422	156	22	issuing	issue	VERB
cjfa-20422	156	23	this	this	DET
cjfa-20422	156	24	type	type	NOUN
cjfa-20422	156	25	of	of	ADP
cjfa-20422	156	26	bonds	bond	NOUN
cjfa-20422	156	27	(	(	PUNCT
cjfa-20422	156	28	klupczyński	klupczyński	PROPN
cjfa-20422	156	29	,	,	PUNCT
cjfa-20422	156	30	2015a	2015a	NUM
cjfa-20422	156	31	,	,	PUNCT
cjfa-20422	156	32	p.	p.	NOUN
cjfa-20422	156	33	84	84	NUM
cjfa-20422	156	34	;	;	PUNCT
cjfa-20422	156	35	ostałecka	ostałecka	NOUN
cjfa-20422	156	36	,	,	PUNCT
cjfa-20422	156	37	2013	2013	NUM
cjfa-20422	156	38	,	,	PUNCT
cjfa-20422	156	39	p.	p.	NOUN
cjfa-20422	156	40	75	75	NUM
cjfa-20422	156	41	)	)	PUNCT
cjfa-20422	156	42	.	.	PUNCT
cjfa-20422	157	1	this	this	DET
cjfa-20422	157	2	regulation	regulation	NOUN
cjfa-20422	157	3	encourages	encourage	VERB
cjfa-20422	157	4	local	local	ADJ
cjfa-20422	157	5	governments	government	NOUN
cjfa-20422	157	6	to	to	PART
cjfa-20422	157	7	make	make	VERB
cjfa-20422	157	8	financial	financial	ADJ
cjfa-20422	157	9	decisions	decision	NOUN
cjfa-20422	157	10	which	which	PRON
cjfa-20422	157	11	are	be	AUX
cjfa-20422	157	12	not	not	PART
cjfa-20422	157	13	based	base	VERB
cjfa-20422	157	14	on	on	ADP
cjfa-20422	157	15	a	a	DET
cjfa-20422	157	16	general	general	ADJ
cjfa-20422	157	17	rationale	rationale	NOUN
cjfa-20422	157	18	,	,	PUNCT
cjfa-20422	157	19	but	but	CCONJ
cjfa-20422	157	20	according	accord	VERB
cjfa-20422	157	21	to	to	ADP
cjfa-20422	157	22	the	the	DET
cjfa-20422	157	23	criterion	criterion	NOUN
cjfa-20422	157	24	of	of	ADP
cjfa-20422	157	25	the	the	DET
cjfa-20422	157	26	possibility	possibility	NOUN
cjfa-20422	157	27	of	of	ADP
cjfa-20422	157	28	raising	raise	VERB
cjfa-20422	157	29	funds	fund	NOUN
cjfa-20422	157	30	without	without	ADP
cjfa-20422	157	31	restrictions	restriction	NOUN
cjfa-20422	157	32	of	of	ADP
cjfa-20422	157	33	the	the	DET
cjfa-20422	157	34	conditions	condition	NOUN
cjfa-20422	157	35	under	under	ADP
cjfa-20422	157	36	article	article	NOUN
cjfa-20422	157	37	243(1	243(1	NUM
cjfa-20422	157	38	)	)	PUNCT
cjfa-20422	157	39	of	of	ADP
cjfa-20422	157	40	the	the	DET
cjfa-20422	157	41	p.f.a	p.f.a	NOUN
cjfa-20422	157	42	.	.	PUNCT
cjfa-20422	158	1	the	the	DET
cjfa-20422	158	2	expenses	expense	NOUN
cjfa-20422	158	3	and	and	CCONJ
cjfa-20422	158	4	expenditure	expenditure	NOUN
cjfa-20422	158	5	related	relate	VERB
cjfa-20422	158	6	to	to	ADP
cjfa-20422	158	7	financing	financing	NOUN
cjfa-20422	158	8	tasks	task	NOUN
cjfa-20422	158	9	from	from	ADP
cjfa-20422	158	10	eu	eu	PROPN
cjfa-20422	158	11	funds	fund	NOUN
cjfa-20422	158	12	(	(	PUNCT
cjfa-20422	158	13	article	article	NOUN
cjfa-20422	158	14	243(3	243(3	NUM
cjfa-20422	158	15	)	)	PUNCT
cjfa-20422	158	16	)	)	PUNCT
cjfa-20422	158	17	were	be	AUX
cjfa-20422	158	18	also	also	ADV
cjfa-20422	158	19	excluded	exclude	VERB
cjfa-20422	158	20	from	from	ADP
cjfa-20422	158	21	the	the	DET
cjfa-20422	158	22	indicator	indicator	NOUN
cjfa-20422	158	23	under	under	ADP
cjfa-20422	158	24	article	article	NOUN
cjfa-20422	158	25	243(1	243(1	NUM
cjfa-20422	158	26	)	)	PUNCT
cjfa-20422	158	27	of	of	ADP
cjfa-20422	158	28	the	the	DET
cjfa-20422	158	29	p.f.a	p.f.a	NOUN
cjfa-20422	158	30	.	.	PUNCT
cjfa-20422	159	1	the	the	DET
cjfa-20422	159	2	legislator	legislator	NOUN
cjfa-20422	159	3	also	also	ADV
cjfa-20422	159	4	excluded	exclude	VERB
cjfa-20422	159	5	certain	certain	ADJ
cjfa-20422	159	6	types	type	NOUN
cjfa-20422	159	7	of	of	ADP
cjfa-20422	159	8	expenditure	expenditure	NOUN
cjfa-20422	159	9	and	and	CCONJ
cjfa-20422	159	10	liabilities	liability	NOUN
cjfa-20422	159	11	from	from	ADP
cjfa-20422	159	12	the	the	DET
cjfa-20422	159	13	construction	construction	NOUN
cjfa-20422	159	14	of	of	ADP
cjfa-20422	159	15	the	the	DET
cjfa-20422	159	16	rules	rule	NOUN
cjfa-20422	159	17	in	in	ADP
cjfa-20422	159	18	articles	article	NOUN
cjfa-20422	159	19	242	242	NUM
cjfa-20422	159	20	and	and	CCONJ
cjfa-20422	159	21	243	243	NUM
cjfa-20422	159	22	of	of	ADP
cjfa-20422	159	23	the	the	DET
cjfa-20422	159	24	p.f.a	p.f.a	NOUN
cjfa-20422	159	25	.	.	PUNCT
cjfa-20422	160	1	in	in	ADP
cjfa-20422	160	2	the	the	DET
cjfa-20422	160	3	years	year	NOUN
cjfa-20422	160	4	2013–2015	2013–2015	NUM
cjfa-20422	160	5	,	,	PUNCT
cjfa-20422	160	6	the	the	DET
cjfa-20422	160	7	local	local	ADJ
cjfa-20422	160	8	governments	government	NOUN
cjfa-20422	160	9	which	which	PRON
cjfa-20422	160	10	took	take	VERB
cjfa-20422	160	11	over	over	ADP
cjfa-20422	160	12	the	the	DET
cjfa-20422	160	13	repayment	repayment	NOUN
cjfa-20422	160	14	of	of	ADP
cjfa-20422	160	15	the	the	DET
cjfa-20422	160	16	liabilities	liability	NOUN
cjfa-20422	160	17	of	of	ADP
cjfa-20422	160	18	the	the	DET
cjfa-20422	160	19	independent	independent	ADJ
cjfa-20422	160	20	public	public	ADJ
cjfa-20422	160	21	health	health	NOUN
cjfa-20422	160	22	care	care	NOUN
cjfa-20422	160	23	institution	institution	NOUN
cjfa-20422	160	24	(	(	PUNCT
cjfa-20422	160	25	hereinafter	hereinafter	NOUN
cjfa-20422	160	26	also	also	ADV
cjfa-20422	160	27	referred	refer	VERB
cjfa-20422	160	28	to	to	ADP
cjfa-20422	160	29	as	as	SCONJ
cjfa-20422	160	30	the	the	DET
cjfa-20422	160	31	‘	'	PUNCT
cjfa-20422	160	32	iphci	iphci	NOUN
cjfa-20422	160	33	’	'	PUNCT
cjfa-20422	160	34	)	)	PUNCT
cjfa-20422	160	35	transformed	transform	VERB
cjfa-20422	160	36	on	on	ADP
cjfa-20422	160	37	the	the	DET
cjfa-20422	160	38	basis	basis	NOUN
cjfa-20422	160	39	of	of	ADP
cjfa-20422	160	40	the	the	DET
cjfa-20422	160	41	rules	rule	NOUN
cjfa-20422	160	42	resulting	result	VERB
cjfa-20422	160	43	from	from	ADP
cjfa-20422	160	44	the	the	DET
cjfa-20422	160	45	healthcare	healthcare	NOUN
cjfa-20422	160	46	institutions	institution	NOUN
cjfa-20422	160	47	law	law	NOUN
cjfa-20422	160	48	,	,	PUNCT
cjfa-20422	160	49	when	when	SCONJ
cjfa-20422	160	50	calculating	calculate	VERB
cjfa-20422	160	51	the	the	DET
cjfa-20422	160	52	ratio	ratio	NOUN
cjfa-20422	160	53	under	under	ADP
cjfa-20422	160	54	article	article	NOUN
cjfa-20422	160	55	242	242	NUM
cjfa-20422	160	56	,	,	PUNCT
cjfa-20422	160	57	did	do	AUX
cjfa-20422	160	58	not	not	PART
cjfa-20422	160	59	include	include	VERB
cjfa-20422	160	60	current	current	ADJ
cjfa-20422	160	61	expenses	expense	NOUN
cjfa-20422	160	62	incurred	incur	VERB
cjfa-20422	160	63	to	to	PART
cjfa-20422	160	64	repay	repay	VERB
cjfa-20422	160	65	these	these	DET
cjfa-20422	160	66	liabilities	liability	NOUN
cjfa-20422	160	67	in	in	ADP
cjfa-20422	160	68	the	the	DET
cjfa-20422	160	69	amount	amount	NOUN
cjfa-20422	160	70	in	in	ADP
cjfa-20422	160	71	which	which	PRON
cjfa-20422	160	72	they	they	PRON
cjfa-20422	160	73	were	be	AUX
cjfa-20422	160	74	not	not	PART
cjfa-20422	160	75	subject	subject	ADJ
cjfa-20422	160	76	to	to	ADP
cjfa-20422	160	77	financing	financing	NOUN
cjfa-20422	160	78	from	from	ADP
cjfa-20422	160	79	subsidies	subsidy	NOUN
cjfa-20422	160	80	from	from	ADP
cjfa-20422	160	81	the	the	DET
cjfa-20422	160	82	state	state	NOUN
cjfa-20422	160	83	budget	budget	NOUN
cjfa-20422	160	84	(	(	PUNCT
cjfa-20422	160	85	the	the	DET
cjfa-20422	160	86	act	act	NOUN
cjfa-20422	160	87	on	on	ADP
cjfa-20422	160	88	amending	amend	VERB
cjfa-20422	160	89	certain	certain	ADJ
cjfa-20422	160	90	acts	act	NOUN
cjfa-20422	160	91	in	in	ADP
cjfa-20422	160	92	connection	connection	NOUN
cjfa-20422	160	93	with	with	ADP
cjfa-20422	160	94	the	the	DET
cjfa-20422	160	95	implementation	implementation	NOUN
cjfa-20422	160	96	of	of	ADP
cjfa-20422	160	97	the	the	DET
cjfa-20422	160	98	budget	budget	NOUN
cjfa-20422	160	99	act	act	NOUN
cjfa-20422	160	100	2012	2012	NUM
cjfa-20422	160	101	,	,	PUNCT
cjfa-20422	160	102	article	article	NOUN
cjfa-20422	160	103	36(1	36(1	NUM
cjfa-20422	160	104	)	)	PUNCT
cjfa-20422	160	105	)	)	PUNCT
cjfa-20422	160	106	.	.	PUNCT
cjfa-20422	161	1	this	this	DET
cjfa-20422	161	2	exclusion	exclusion	NOUN
cjfa-20422	161	3	made	make	VERB
cjfa-20422	161	4	it	it	PRON
cjfa-20422	161	5	possible	possible	ADJ
cjfa-20422	161	6	for	for	ADP
cjfa-20422	161	7	the	the	DET
cjfa-20422	161	8	local	local	ADJ
cjfa-20422	161	9	governments	government	NOUN
cjfa-20422	161	10	that	that	PRON
cjfa-20422	161	11	could	could	AUX
cjfa-20422	161	12	benefit	benefit	VERB
cjfa-20422	161	13	from	from	ADP
cjfa-20422	161	14	it	it	PRON
cjfa-20422	161	15	,	,	PUNCT
cjfa-20422	161	16	to	to	PART
cjfa-20422	161	17	take	take	VERB
cjfa-20422	161	18	over	over	ADP
cjfa-20422	161	19	the	the	DET
cjfa-20422	161	20	obligations	obligation	NOUN
cjfa-20422	161	21	of	of	ADP
cjfa-20422	161	22	health	health	NOUN
cjfa-20422	161	23	care	care	NOUN
cjfa-20422	161	24	institutions	institution	NOUN
cjfa-20422	161	25	(	(	PUNCT
cjfa-20422	161	26	rabiej	rabiej	PROPN
cjfa-20422	161	27	,	,	PUNCT
cjfa-20422	161	28	2014	2014	NUM
cjfa-20422	161	29	,	,	PUNCT
cjfa-20422	161	30	pp	pp	ADJ
cjfa-20422	161	31	.	.	PUNCT
cjfa-20422	162	1	181–182	181–182	NUM
cjfa-20422	162	2	)	)	PUNCT
cjfa-20422	162	3	.	.	PUNCT
cjfa-20422	163	1	6	6	NUM
cjfa-20422	163	2	 	 	SPACE
cjfa-20422	163	3	the	the	DET
cjfa-20422	163	4	execution	execution	NOUN
cjfa-20422	163	5	of	of	ADP
cjfa-20422	163	6	income	income	NOUN
cjfa-20422	163	7	from	from	ADP
cjfa-20422	163	8	the	the	DET
cjfa-20422	163	9	sale	sale	NOUN
cjfa-20422	163	10	of	of	ADP
cjfa-20422	163	11	the	the	DET
cjfa-20422	163	12	property	property	NOUN
cjfa-20422	163	13	is	be	AUX
cjfa-20422	163	14	at	at	ADP
cjfa-20422	163	15	a	a	DET
cjfa-20422	163	16	lower	low	ADJ
cjfa-20422	163	17	level	level	NOUN
cjfa-20422	163	18	compared	compare	VERB
cjfa-20422	163	19	to	to	ADP
cjfa-20422	163	20	the	the	DET
cjfa-20422	163	21	plan	plan	NOUN
cjfa-20422	163	22	,	,	PUNCT
cjfa-20422	163	23	than	than	ADP
cjfa-20422	163	24	the	the	DET
cjfa-20422	163	25	execution	execution	NOUN
cjfa-20422	163	26	of	of	ADP
cjfa-20422	163	27	current	current	ADJ
cjfa-20422	163	28	income	income	NOUN
cjfa-20422	163	29	.	.	PUNCT
cjfa-20422	164	1	this	this	PRON
cjfa-20422	164	2	demonstrates	demonstrate	VERB
cjfa-20422	164	3	that	that	SCONJ
cjfa-20422	164	4	in	in	ADP
cjfa-20422	164	5	reality	reality	NOUN
cjfa-20422	164	6	the	the	DET
cjfa-20422	164	7	sale	sale	NOUN
cjfa-20422	164	8	of	of	ADP
cjfa-20422	164	9	the	the	DET
cjfa-20422	164	10	property	property	NOUN
cjfa-20422	164	11	,	,	PUNCT
cjfa-20422	164	12	the	the	DET
cjfa-20422	164	13	plans	plan	NOUN
cjfa-20422	164	14	of	of	ADP
cjfa-20422	164	15	which	which	PRON
cjfa-20422	164	16	were	be	AUX
cjfa-20422	164	17	used	use	VERB
cjfa-20422	164	18	to	to	PART
cjfa-20422	164	19	plan	plan	VERB
cjfa-20422	164	20	operating	operating	NOUN
cjfa-20422	164	21	surplus	surplus	NOUN
cjfa-20422	164	22	,	,	PUNCT
cjfa-20422	164	23	did	do	AUX
cjfa-20422	164	24	not	not	PART
cjfa-20422	164	25	always	always	ADV
cjfa-20422	164	26	take	take	VERB
cjfa-20422	164	27	place	place	NOUN
cjfa-20422	164	28	(	(	PUNCT
cjfa-20422	164	29	ncrca	ncrca	NOUN
cjfa-20422	164	30	,	,	PUNCT
cjfa-20422	164	31	2018	2018	NUM
cjfa-20422	164	32	,	,	PUNCT
cjfa-20422	164	33	p.	p.	NOUN
cjfa-20422	164	34	171	171	NUM
cjfa-20422	164	35	)	)	PUNCT
cjfa-20422	164	36	.	.	PUNCT
cjfa-20422	165	1	7	7	NUM
cjfa-20422	165	2	 	 	SPACE
cjfa-20422	165	3	act	act	NOUN
cjfa-20422	165	4	of	of	ADP
cjfa-20422	165	5	14	14	NUM
cjfa-20422	165	6	december	december	PROPN
cjfa-20422	165	7	2018	2018	NUM
cjfa-20422	165	8	amending	amend	VERB
cjfa-20422	165	9	the	the	DET
cjfa-20422	165	10	act	act	NOUN
cjfa-20422	165	11	on	on	ADP
cjfa-20422	165	12	public	public	ADJ
cjfa-20422	165	13	finance	finance	NOUN
cjfa-20422	165	14	and	and	CCONJ
cjfa-20422	165	15	certain	certain	ADJ
cjfa-20422	165	16	other	other	ADJ
cjfa-20422	165	17	acts	act	NOUN
cjfa-20422	165	18	,	,	PUNCT
cjfa-20422	165	19	journal	journal	NOUN
cjfa-20422	165	20	of	of	ADP
cjfa-20422	165	21	laws	law	NOUN
cjfa-20422	165	22	of	of	ADP
cjfa-20422	165	23	2018	2018	NUM
cjfa-20422	165	24	,	,	PUNCT
cjfa-20422	165	25	item	item	NOUN
cjfa-20422	165	26	2500	2500	NUM
cjfa-20422	165	27	.	.	PUNCT
cjfa-20422	166	1	financial	financial	ADJ
cjfa-20422	166	2	stability	stability	NOUN
cjfa-20422	166	3	of	of	ADP
cjfa-20422	166	4	local	local	ADJ
cjfa-20422	166	5	government	government	NOUN
cjfa-20422	166	6	units	unit	NOUN
cjfa-20422	166	7	…	…	PUNCT
cjfa-20422	166	8	41	41	NUM
cjfa-20422	166	9	however	however	ADV
cjfa-20422	166	10	,	,	PUNCT
cjfa-20422	166	11	in	in	ADP
cjfa-20422	166	12	the	the	DET
cjfa-20422	166	13	years	year	NOUN
cjfa-20422	166	14	2014–2018	2014–2018	NUM
cjfa-20422	166	15	,	,	PUNCT
cjfa-20422	166	16	by	by	ADP
cjfa-20422	166	17	determining	determine	VERB
cjfa-20422	166	18	the	the	DET
cjfa-20422	166	19	ratio	ratio	NOUN
cjfa-20422	166	20	of	of	ADP
cjfa-20422	166	21	repayment	repayment	NOUN
cjfa-20422	166	22	of	of	ADP
cjfa-20422	166	23	liabilities	liability	NOUN
cjfa-20422	166	24	,	,	PUNCT
cjfa-20422	166	25	l.g.u.s	l.g.u.s	PROPN
cjfa-20422	166	26	excluded	exclude	VERB
cjfa-20422	166	27	current	current	ADJ
cjfa-20422	166	28	expenses	expense	NOUN
cjfa-20422	166	29	incurred	incur	VERB
cjfa-20422	166	30	on	on	ADP
cjfa-20422	166	31	the	the	DET
cjfa-20422	166	32	repayment	repayment	NOUN
cjfa-20422	166	33	of	of	ADP
cjfa-20422	166	34	the	the	DET
cjfa-20422	166	35	liabilities	liability	NOUN
cjfa-20422	166	36	assumed	assume	VERB
cjfa-20422	166	37	from	from	ADP
cjfa-20422	166	38	the	the	DET
cjfa-20422	166	39	independent	independent	ADJ
cjfa-20422	166	40	public	public	ADJ
cjfa-20422	166	41	health	health	NOUN
cjfa-20422	166	42	care	care	NOUN
cjfa-20422	166	43	institution	institution	NOUN
cjfa-20422	166	44	transformed	transform	VERB
cjfa-20422	166	45	under	under	ADP
cjfa-20422	166	46	the	the	DET
cjfa-20422	166	47	rules	rule	NOUN
cjfa-20422	166	48	specified	specify	VERB
cjfa-20422	166	49	in	in	ADP
cjfa-20422	166	50	the	the	DET
cjfa-20422	166	51	healthcare	healthcare	PROPN
cjfa-20422	166	52	institutions	institution	NOUN
cjfa-20422	166	53	act	act	VERB
cjfa-20422	166	54	,	,	PUNCT
cjfa-20422	166	55	in	in	ADP
cjfa-20422	166	56	the	the	DET
cjfa-20422	166	57	amount	amount	NOUN
cjfa-20422	166	58	in	in	ADP
cjfa-20422	166	59	which	which	PRON
cjfa-20422	166	60	they	they	PRON
cjfa-20422	166	61	are	be	AUX
cjfa-20422	166	62	not	not	PART
cjfa-20422	166	63	subject	subject	ADJ
cjfa-20422	166	64	to	to	ADP
cjfa-20422	166	65	financing	financing	NOUN
cjfa-20422	166	66	by	by	ADP
cjfa-20422	166	67	a	a	DET
cjfa-20422	166	68	subsidy	subsidy	NOUN
cjfa-20422	166	69	from	from	ADP
cjfa-20422	166	70	the	the	DET
cjfa-20422	166	71	state	state	NOUN
cjfa-20422	166	72	budget	budget	NOUN
cjfa-20422	166	73	.	.	PUNCT
cjfa-20422	167	1	in	in	ADP
cjfa-20422	167	2	the	the	DET
cjfa-20422	167	3	years	year	NOUN
cjfa-20422	167	4	2014–2018	2014–2018	NUM
cjfa-20422	167	5	,	,	PUNCT
cjfa-20422	167	6	l.g.u.s	l.g.u.s	PROPN
cjfa-20422	167	7	did	do	AUX
cjfa-20422	167	8	not	not	PART
cjfa-20422	167	9	apply	apply	VERB
cjfa-20422	167	10	the	the	DET
cjfa-20422	167	11	ils	ils	NOUN
cjfa-20422	167	12	to	to	ADP
cjfa-20422	167	13	the	the	DET
cjfa-20422	167	14	repayment	repayment	NOUN
cjfa-20422	167	15	of	of	ADP
cjfa-20422	167	16	liabilities	liability	NOUN
cjfa-20422	167	17	(	(	PUNCT
cjfa-20422	167	18	excluding	exclude	VERB
cjfa-20422	167	19	interest	interest	NOUN
cjfa-20422	167	20	)	)	PUNCT
cjfa-20422	167	21	incurred	incur	VERB
cjfa-20422	167	22	by	by	ADP
cjfa-20422	167	23	them	they	PRON
cjfa-20422	167	24	for	for	ADP
cjfa-20422	167	25	the	the	DET
cjfa-20422	167	26	repayment	repayment	NOUN
cjfa-20422	167	27	of	of	ADP
cjfa-20422	167	28	the	the	DET
cjfa-20422	167	29	assumed	assume	VERB
cjfa-20422	167	30	liabilities	liability	NOUN
cjfa-20422	167	31	of	of	ADP
cjfa-20422	167	32	transformed	transform	VERB
cjfa-20422	167	33	independent	independent	ADJ
cjfa-20422	167	34	public	public	ADJ
cjfa-20422	167	35	health	health	NOUN
cjfa-20422	167	36	care	care	NOUN
cjfa-20422	167	37	institutions	institution	NOUN
cjfa-20422	167	38	(	(	PUNCT
cjfa-20422	167	39	article	article	NOUN
cjfa-20422	167	40	36(1	36(1	NUM
cjfa-20422	167	41	)	)	PUNCT
cjfa-20422	167	42	and	and	CCONJ
cjfa-20422	167	43	(	(	PUNCT
cjfa-20422	167	44	2	2	X
cjfa-20422	167	45	)	)	PUNCT
cjfa-20422	167	46	of	of	ADP
cjfa-20422	167	47	the	the	DET
cjfa-20422	167	48	act	act	NOUN
cjfa-20422	167	49	on	on	ADP
cjfa-20422	167	50	amending	amend	VERB
cjfa-20422	167	51	certain	certain	ADJ
cjfa-20422	167	52	acts	act	NOUN
cjfa-20422	167	53	in	in	ADP
cjfa-20422	167	54	connection	connection	NOUN
cjfa-20422	167	55	with	with	ADP
cjfa-20422	167	56	the	the	DET
cjfa-20422	167	57	implementation	implementation	NOUN
cjfa-20422	167	58	of	of	ADP
cjfa-20422	167	59	the	the	DET
cjfa-20422	167	60	budget	budget	NOUN
cjfa-20422	167	61	act	act	PROPN
cjfa-20422	167	62	)	)	PUNCT
cjfa-20422	167	63	.	.	PUNCT
cjfa-20422	168	1	according	accord	VERB
cjfa-20422	168	2	to	to	ADP
cjfa-20422	168	3	ncrca	ncrca	PROPN
cjfa-20422	168	4	data	datum	NOUN
cjfa-20422	168	5	,	,	PUNCT
cjfa-20422	168	6	the	the	DET
cjfa-20422	168	7	liabilities	liability	NOUN
cjfa-20422	168	8	of	of	ADP
cjfa-20422	168	9	independent	independent	ADJ
cjfa-20422	168	10	public	public	ADJ
cjfa-20422	168	11	health	health	NOUN
cjfa-20422	168	12	care	care	NOUN
cjfa-20422	168	13	institutions	institution	NOUN
cjfa-20422	168	14	constitute	constitute	VERB
cjfa-20422	168	15	90	90	NUM
cjfa-20422	168	16	%	%	NOUN
cjfa-20422	168	17	of	of	ADP
cjfa-20422	168	18	the	the	DET
cjfa-20422	168	19	liabilities	liability	NOUN
cjfa-20422	168	20	of	of	ADP
cjfa-20422	168	21	organisational	organisational	ADJ
cjfa-20422	168	22	units	unit	NOUN
cjfa-20422	168	23	having	have	VERB
cjfa-20422	168	24	legal	legal	ADJ
cjfa-20422	168	25	personality	personality	NOUN
cjfa-20422	168	26	,	,	PUNCT
cjfa-20422	168	27	supervised	supervise	VERB
cjfa-20422	168	28	by	by	ADP
cjfa-20422	168	29	l.g.u	l.g.u	PROPN
cjfa-20422	168	30	.	.	PROPN
cjfa-20422	168	31	,	,	PUNCT
cjfa-20422	168	32	(	(	PUNCT
cjfa-20422	168	33	excluding	exclude	VERB
cjfa-20422	168	34	commercial	commercial	ADJ
cjfa-20422	168	35	companies	company	NOUN
cjfa-20422	168	36	)	)	PUNCT
cjfa-20422	168	37	.	.	PUNCT
cjfa-20422	169	1	if	if	SCONJ
cjfa-20422	169	2	these	these	DET
cjfa-20422	169	3	entities	entity	NOUN
cjfa-20422	169	4	were	be	AUX
cjfa-20422	169	5	not	not	PART
cjfa-20422	169	6	able	able	ADJ
cjfa-20422	169	7	to	to	PART
cjfa-20422	169	8	cover	cover	VERB
cjfa-20422	169	9	the	the	DET
cjfa-20422	169	10	negative	negative	ADJ
cjfa-20422	169	11	financial	financial	ADJ
cjfa-20422	169	12	result	result	NOUN
cjfa-20422	169	13	,	,	PUNCT
cjfa-20422	169	14	the	the	DET
cjfa-20422	169	15	need	need	NOUN
cjfa-20422	169	16	to	to	PART
cjfa-20422	169	17	pay	pay	VERB
cjfa-20422	169	18	their	their	PRON
cjfa-20422	169	19	liabilities	liability	NOUN
cjfa-20422	169	20	would	would	AUX
cjfa-20422	169	21	be	be	AUX
cjfa-20422	169	22	borne	bear	VERB
cjfa-20422	169	23	by	by	ADP
cjfa-20422	169	24	the	the	DET
cjfa-20422	169	25	local	local	ADJ
cjfa-20422	169	26	government	government	NOUN
cjfa-20422	169	27	unit	unit	NOUN
cjfa-20422	169	28	.	.	PUNCT
cjfa-20422	170	1	in	in	ADP
cjfa-20422	170	2	2017	2017	NUM
cjfa-20422	170	3	,	,	PUNCT
cjfa-20422	170	4	the	the	DET
cjfa-20422	170	5	debt	debt	NOUN
cjfa-20422	170	6	of	of	ADP
cjfa-20422	170	7	local	local	ADJ
cjfa-20422	170	8	government	government	NOUN
cjfa-20422	170	9	units	unit	NOUN
cjfa-20422	170	10	having	have	VERB
cjfa-20422	170	11	legal	legal	ADJ
cjfa-20422	170	12	personality	personality	NOUN
cjfa-20422	170	13	(	(	PUNCT
cjfa-20422	170	14	mainly	mainly	ADV
cjfa-20422	170	15	iphci	iphci	NOUN
cjfa-20422	170	16	)	)	PUNCT
cjfa-20422	170	17	constituted	constitute	VERB
cjfa-20422	170	18	2	2	NUM
cjfa-20422	170	19	%	%	NOUN
cjfa-20422	170	20	in	in	ADP
cjfa-20422	170	21	relation	relation	NOUN
cjfa-20422	170	22	to	to	ADP
cjfa-20422	170	23	the	the	DET
cjfa-20422	170	24	income	income	NOUN
cjfa-20422	170	25	of	of	ADP
cjfa-20422	170	26	l.g.u.8	l.g.u.8	PROPN
cjfa-20422	170	27	the	the	DET
cjfa-20422	170	28	debt	debt	NOUN
cjfa-20422	170	29	of	of	ADP
cjfa-20422	170	30	iphci	iphci	NOUN
cjfa-20422	170	31	would	would	AUX
cjfa-20422	170	32	potentially	potentially	ADV
cjfa-20422	170	33	have	have	VERB
cjfa-20422	170	34	the	the	DET
cjfa-20422	170	35	smallest	small	ADJ
cjfa-20422	170	36	impact	impact	NOUN
cjfa-20422	170	37	on	on	ADP
cjfa-20422	170	38	the	the	DET
cjfa-20422	170	39	debt	debt	NOUN
cjfa-20422	170	40	ratio	ratio	NOUN
cjfa-20422	170	41	of	of	ADP
cjfa-20422	170	42	municipalities	municipality	NOUN
cjfa-20422	170	43	.	.	PUNCT
cjfa-20422	171	1	greater	great	ADJ
cjfa-20422	171	2	debt	debt	NOUN
cjfa-20422	171	3	would	would	AUX
cjfa-20422	171	4	be	be	AUX
cjfa-20422	171	5	present	present	ADJ
cjfa-20422	171	6	in	in	ADP
cjfa-20422	171	7	country	country	NOUN
cjfa-20422	171	8	districts	district	NOUN
cjfa-20422	171	9	(	(	PUNCT
cjfa-20422	171	10	districts	district	NOUN
cjfa-20422	171	11	’	'	PUNCT
cjfa-20422	171	12	own	own	ADJ
cjfa-20422	171	13	debt	debt	NOUN
cjfa-20422	171	14	–	–	PUNCT
cjfa-20422	171	15	22.2	22.2	NUM
cjfa-20422	171	16	%	%	NOUN
cjfa-20422	171	17	,	,	PUNCT
cjfa-20422	171	18	debt	debt	NOUN
cjfa-20422	171	19	cumulated	cumulate	VERB
cjfa-20422	171	20	with	with	ADP
cjfa-20422	171	21	the	the	DET
cjfa-20422	171	22	debt	debt	NOUN
cjfa-20422	171	23	of	of	ADP
cjfa-20422	171	24	district	district	NOUN
cjfa-20422	171	25	legal	legal	ADJ
cjfa-20422	171	26	persons	person	NOUN
cjfa-20422	171	27	–	–	PUNCT
cjfa-20422	171	28	27.8	27.8	NUM
cjfa-20422	171	29	%	%	NOUN
cjfa-20422	171	30	in	in	ADP
cjfa-20422	171	31	relation	relation	NOUN
cjfa-20422	171	32	to	to	ADP
cjfa-20422	171	33	the	the	DET
cjfa-20422	171	34	income	income	NOUN
cjfa-20422	171	35	of	of	ADP
cjfa-20422	171	36	districts	district	NOUN
cjfa-20422	171	37	)	)	PUNCT
cjfa-20422	171	38	,	,	PUNCT
cjfa-20422	171	39	and	and	CCONJ
cjfa-20422	171	40	the	the	DET
cjfa-20422	171	41	largest	large	ADJ
cjfa-20422	171	42	in	in	ADP
cjfa-20422	171	43	voivodeships	voivodeship	NOUN
cjfa-20422	171	44	(	(	PUNCT
cjfa-20422	171	45	voivodeships	voivodeship	NOUN
cjfa-20422	171	46	’	'	PUNCT
cjfa-20422	171	47	own	own	ADJ
cjfa-20422	171	48	debt	debt	NOUN
cjfa-20422	171	49	–	–	PUNCT
cjfa-20422	171	50	41.2	41.2	NUM
cjfa-20422	171	51	%	%	NOUN
cjfa-20422	171	52	of	of	ADP
cjfa-20422	171	53	income	income	NOUN
cjfa-20422	171	54	,	,	PUNCT
cjfa-20422	171	55	debt	debt	NOUN
cjfa-20422	171	56	cumulated	cumulate	VERB
cjfa-20422	171	57	with	with	ADP
cjfa-20422	171	58	the	the	DET
cjfa-20422	171	59	liabilities	liability	NOUN
cjfa-20422	171	60	of	of	ADP
cjfa-20422	171	61	voivodeship	voivodeship	NOUN
cjfa-20422	171	62	legal	legal	ADJ
cjfa-20422	171	63	persons	person	NOUN
cjfa-20422	171	64	–	–	PUNCT
cjfa-20422	171	65	57.6	57.6	NUM
cjfa-20422	171	66	%	%	NOUN
cjfa-20422	171	67	of	of	ADP
cjfa-20422	171	68	the	the	DET
cjfa-20422	171	69	income	income	NOUN
cjfa-20422	171	70	of	of	ADP
cjfa-20422	171	71	voivodeships	voivodeship	NOUN
cjfa-20422	171	72	)	)	PUNCT
cjfa-20422	171	73	(	(	PUNCT
cjfa-20422	171	74	krrio	krrio	NOUN
cjfa-20422	171	75	,	,	PUNCT
cjfa-20422	171	76	2018	2018	NUM
cjfa-20422	171	77	,	,	PUNCT
cjfa-20422	171	78	p.	p.	NOUN
cjfa-20422	171	79	298	298	NUM
cjfa-20422	171	80	)	)	PUNCT
cjfa-20422	171	81	.	.	PUNCT
cjfa-20422	172	1	one	one	NUM
cjfa-20422	172	2	of	of	ADP
cjfa-20422	172	3	the	the	DET
cjfa-20422	172	4	reasons	reason	NOUN
cjfa-20422	172	5	for	for	ADP
cjfa-20422	172	6	the	the	DET
cjfa-20422	172	7	financial	financial	ADJ
cjfa-20422	172	8	problems	problem	NOUN
cjfa-20422	172	9	that	that	PRON
cjfa-20422	172	10	local	local	ADJ
cjfa-20422	172	11	governments	government	NOUN
cjfa-20422	172	12	were	be	AUX
cjfa-20422	172	13	faced	face	VERB
cjfa-20422	172	14	with	with	ADP
cjfa-20422	172	15	was	be	AUX
cjfa-20422	172	16	their	their	PRON
cjfa-20422	172	17	use	use	NOUN
cjfa-20422	172	18	of	of	ADP
cjfa-20422	172	19	the	the	DET
cjfa-20422	172	20	so	so	ADV
cjfa-20422	172	21	-	-	PUNCT
cjfa-20422	172	22	called	call	VERB
cjfa-20422	172	23	hidden	hidden	ADJ
cjfa-20422	172	24	forms	form	NOUN
cjfa-20422	172	25	of	of	ADP
cjfa-20422	172	26	debt	debt	NOUN
cjfa-20422	172	27	(	(	PUNCT
cjfa-20422	172	28	see	see	VERB
cjfa-20422	172	29	jastrzębska	jastrzębska	NOUN
cjfa-20422	172	30	,	,	PUNCT
cjfa-20422	172	31	2017	2017	NUM
cjfa-20422	172	32	,	,	PUNCT
cjfa-20422	172	33	p.	p.	NOUN
cjfa-20422	172	34	126	126	NUM
cjfa-20422	172	35	;	;	PUNCT
cjfa-20422	172	36	babczuk	babczuk	NOUN
cjfa-20422	172	37	&	&	CCONJ
cjfa-20422	172	38	gonet	gonet	PROPN
cjfa-20422	172	39	,	,	PUNCT
cjfa-20422	172	40	2013	2013	NUM
cjfa-20422	172	41	,	,	PUNCT
cjfa-20422	172	42	p.	p.	NOUN
cjfa-20422	172	43	38	38	NUM
cjfa-20422	172	44	)	)	PUNCT
cjfa-20422	172	45	.	.	PUNCT
cjfa-20422	173	1	the	the	DET
cjfa-20422	173	2	use	use	NOUN
cjfa-20422	173	3	of	of	ADP
cjfa-20422	173	4	these	these	DET
cjfa-20422	173	5	opportunities	opportunity	NOUN
cjfa-20422	173	6	posed	pose	VERB
cjfa-20422	173	7	a	a	DET
cjfa-20422	173	8	threat	threat	NOUN
cjfa-20422	173	9	to	to	ADP
cjfa-20422	173	10	the	the	DET
cjfa-20422	173	11	financial	financial	ADJ
cjfa-20422	173	12	stability	stability	NOUN
cjfa-20422	173	13	of	of	ADP
cjfa-20422	173	14	l.g.u.s	l.g.u.s	PROPN
cjfa-20422	173	15	.	.	PROPN
cjfa-20422	173	16	yet	yet	ADV
cjfa-20422	173	17	another	another	DET
cjfa-20422	173	18	way	way	NOUN
cjfa-20422	173	19	to	to	PART
cjfa-20422	173	20	maintain	maintain	VERB
cjfa-20422	173	21	appropriate	appropriate	ADJ
cjfa-20422	173	22	levels	level	NOUN
cjfa-20422	173	23	of	of	ADP
cjfa-20422	173	24	ratios	ratio	NOUN
cjfa-20422	173	25	is	be	AUX
cjfa-20422	173	26	to	to	PART
cjfa-20422	173	27	transfer	transfer	VERB
cjfa-20422	173	28	debt	debt	NOUN
cjfa-20422	173	29	to	to	ADP
cjfa-20422	173	30	municipal	municipal	ADJ
cjfa-20422	173	31	companies	company	NOUN
cjfa-20422	173	32	with	with	ADP
cjfa-20422	173	33	legal	legal	ADJ
cjfa-20422	173	34	personality	personality	NOUN
cjfa-20422	173	35	(	(	PUNCT
cjfa-20422	173	36	langer	langer	NOUN
cjfa-20422	173	37	,	,	PUNCT
cjfa-20422	173	38	2014	2014	NUM
cjfa-20422	173	39	,	,	PUNCT
cjfa-20422	173	40	p.	p.	NOUN
cjfa-20422	173	41	80	80	NUM
cjfa-20422	173	42	)	)	PUNCT
cjfa-20422	173	43	.	.	PUNCT
cjfa-20422	174	1	the	the	DET
cjfa-20422	174	2	possibility	possibility	NOUN
cjfa-20422	174	3	of	of	ADP
cjfa-20422	174	4	using	use	VERB
cjfa-20422	174	5	the	the	DET
cjfa-20422	174	6	so	so	ADV
cjfa-20422	174	7	-	-	PUNCT
cjfa-20422	174	8	called	call	VERB
cjfa-20422	174	9	hidden	hide	VERB
cjfa-20422	174	10	forms	form	NOUN
cjfa-20422	174	11	of	of	ADP
cjfa-20422	174	12	debt	debt	NOUN
cjfa-20422	174	13	has	have	AUX
cjfa-20422	174	14	been	be	AUX
cjfa-20422	174	15	limited	limit	VERB
cjfa-20422	174	16	by	by	ADP
cjfa-20422	174	17	the	the	DET
cjfa-20422	174	18	legislator	legislator	NOUN
cjfa-20422	174	19	.	.	PUNCT
cjfa-20422	175	1	they	they	PRON
cjfa-20422	175	2	are	be	AUX
cjfa-20422	175	3	now	now	ADV
cjfa-20422	175	4	included	include	VERB
cjfa-20422	175	5	in	in	ADP
cjfa-20422	175	6	the	the	DET
cjfa-20422	175	7	obligations	obligation	NOUN
cjfa-20422	175	8	covered	cover	VERB
cjfa-20422	175	9	by	by	ADP
cjfa-20422	175	10	the	the	DET
cjfa-20422	175	11	regulation	regulation	NOUN
cjfa-20422	175	12	under	under	ADP
cjfa-20422	175	13	article	article	NOUN
cjfa-20422	175	14	243(1	243(1	NUM
cjfa-20422	175	15	)	)	PUNCT
cjfa-20422	175	16	of	of	ADP
cjfa-20422	175	17	the	the	DET
cjfa-20422	175	18	p.f.a	p.f.a	NOUN
cjfa-20422	175	19	.	.	PUNCT
cjfa-20422	176	1	(	(	PUNCT
cjfa-20422	176	2	ar8	ar8	ADV
cjfa-20422	176	3	 	 	SPACE
cjfa-20422	176	4	own	own	ADJ
cjfa-20422	176	5	debt	debt	NOUN
cjfa-20422	176	6	of	of	ADP
cjfa-20422	176	7	l.g.u	l.g.u	PROPN
cjfa-20422	176	8	.	.	PROPN
cjfa-20422	176	9	amounted	amount	VERB
cjfa-20422	176	10	to	to	ADP
cjfa-20422	176	11	30.0	30.0	NUM
cjfa-20422	176	12	%	%	NOUN
cjfa-20422	176	13	in	in	ADP
cjfa-20422	176	14	relation	relation	NOUN
cjfa-20422	176	15	to	to	ADP
cjfa-20422	176	16	their	their	PRON
cjfa-20422	176	17	income	income	NOUN
cjfa-20422	176	18	,	,	PUNCT
cjfa-20422	176	19	and	and	CCONJ
cjfa-20422	176	20	the	the	DET
cjfa-20422	176	21	debt	debt	NOUN
cjfa-20422	176	22	cumulated	cumulate	VERB
cjfa-20422	176	23	with	with	ADP
cjfa-20422	176	24	the	the	DET
cjfa-20422	176	25	debt	debt	NOUN
cjfa-20422	176	26	of	of	ADP
cjfa-20422	176	27	legal	legal	ADJ
cjfa-20422	176	28	persons	person	NOUN
cjfa-20422	176	29	–	–	PUNCT
cjfa-20422	176	30	32	32	NUM
cjfa-20422	176	31	%	%	NOUN
cjfa-20422	176	32	in	in	ADP
cjfa-20422	176	33	relation	relation	NOUN
cjfa-20422	176	34	to	to	ADP
cjfa-20422	176	35	the	the	DET
cjfa-20422	176	36	income	income	NOUN
cjfa-20422	176	37	of	of	ADP
cjfa-20422	176	38	l.g.u	l.g.u	PROPN
cjfa-20422	176	39	.	.	PUNCT
cjfa-20422	177	1	(	(	PUNCT
cjfa-20422	177	2	ncr	ncr	PROPN
cjfa-20422	177	3	 	 	SPACE
cjfa-20422	177	4	ca	ca	NOUN
cjfa-20422	177	5	,	,	PUNCT
cjfa-20422	177	6	2018	2018	NUM
cjfa-20422	177	7	,	,	PUNCT
cjfa-20422	177	8	p.	p.	NOUN
cjfa-20422	177	9	298	298	NUM
cjfa-20422	177	10	)	)	PUNCT
cjfa-20422	177	11	.	.	PUNCT
cjfa-20422	178	1	małgorzata	małgorzata	NOUN
cjfa-20422	178	2	cilak42	cilak42	PROPN
cjfa-20422	178	3	ticle	ticle	VERB
cjfa-20422	178	4	72(1a))9	72(1a))9	NUM
cjfa-20422	178	5	.	.	PUNCT
cjfa-20422	179	1	however	however	ADV
cjfa-20422	179	2	,	,	PUNCT
cjfa-20422	179	3	the	the	DET
cjfa-20422	179	4	possibility	possibility	NOUN
cjfa-20422	179	5	of	of	ADP
cjfa-20422	179	6	’	'	PUNCT
cjfa-20422	179	7	transferring	transfer	VERB
cjfa-20422	179	8	’	'	PUNCT
cjfa-20422	179	9	expenses	expense	NOUN
cjfa-20422	179	10	or	or	CCONJ
cjfa-20422	179	11	liabilities	liability	NOUN
cjfa-20422	179	12	to	to	ADP
cjfa-20422	179	13	municipal	municipal	ADJ
cjfa-20422	179	14	companies	company	NOUN
cjfa-20422	179	15	has	have	AUX
cjfa-20422	179	16	not	not	PART
cjfa-20422	179	17	been	be	AUX
cjfa-20422	179	18	limited	limit	VERB
cjfa-20422	179	19	.	.	PUNCT
cjfa-20422	179	20	 	 	SPACE
cjfa-20422	179	21	conclusion	conclusion	NOUN
cjfa-20422	179	22	the	the	DET
cjfa-20422	179	23	establishment	establishment	NOUN
cjfa-20422	179	24	of	of	ADP
cjfa-20422	179	25	legal	legal	ADJ
cjfa-20422	179	26	rules	rule	NOUN
cjfa-20422	179	27	that	that	PRON
cjfa-20422	179	28	limit	limit	VERB
cjfa-20422	179	29	the	the	DET
cjfa-20422	179	30	amount	amount	NOUN
cjfa-20422	179	31	of	of	ADP
cjfa-20422	179	32	public	public	ADJ
cjfa-20422	179	33	expenditure	expenditure	NOUN
cjfa-20422	179	34	and	and	CCONJ
cjfa-20422	179	35	debt	debt	NOUN
cjfa-20422	179	36	seems	seem	VERB
cjfa-20422	179	37	justified	justify	VERB
cjfa-20422	179	38	after	after	SCONJ
cjfa-20422	179	39	the	the	DET
cjfa-20422	179	40	legislator	legislator	NOUN
cjfa-20422	179	41	adopted	adopt	VERB
cjfa-20422	179	42	the	the	DET
cjfa-20422	179	43	principle	principle	NOUN
cjfa-20422	179	44	of	of	ADP
cjfa-20422	179	45	a	a	DET
cjfa-20422	179	46	lack	lack	NOUN
cjfa-20422	179	47	of	of	ADP
cjfa-20422	179	48	bankruptcy	bankruptcy	NOUN
cjfa-20422	179	49	capacity	capacity	NOUN
cjfa-20422	179	50	of	of	ADP
cjfa-20422	179	51	local	local	ADJ
cjfa-20422	179	52	governments	government	NOUN
cjfa-20422	179	53	.	.	PUNCT
cjfa-20422	180	1	this	this	DET
cjfa-20422	180	2	objective	objective	NOUN
cjfa-20422	180	3	is	be	AUX
cjfa-20422	180	4	currently	currently	ADV
cjfa-20422	180	5	implemented	implement	VERB
cjfa-20422	180	6	by	by	ADP
cjfa-20422	180	7	two	two	NUM
cjfa-20422	180	8	provisions	provision	NOUN
cjfa-20422	180	9	:	:	PUNCT
cjfa-20422	180	10	article	article	NOUN
cjfa-20422	180	11	242	242	NUM
cjfa-20422	180	12	and	and	CCONJ
cjfa-20422	180	13	243	243	NUM
cjfa-20422	180	14	of	of	ADP
cjfa-20422	180	15	the	the	DET
cjfa-20422	180	16	p.f.a	p.f.a	NOUN
cjfa-20422	180	17	.	.	PUNCT
cjfa-20422	181	1	they	they	PRON
cjfa-20422	181	2	force	force	VERB
cjfa-20422	181	3	the	the	DET
cjfa-20422	181	4	local	local	ADJ
cjfa-20422	181	5	government	government	NOUN
cjfa-20422	181	6	budget	budget	NOUN
cjfa-20422	181	7	to	to	PART
cjfa-20422	181	8	be	be	AUX
cjfa-20422	181	9	balanced	balance	VERB
cjfa-20422	181	10	in	in	ADP
cjfa-20422	181	11	the	the	DET
cjfa-20422	181	12	so	so	ADV
cjfa-20422	181	13	-	-	PUNCT
cjfa-20422	181	14	called	call	VERB
cjfa-20422	181	15	current	current	ADJ
cjfa-20422	181	16	part	part	NOUN
cjfa-20422	181	17	,	,	PUNCT
cjfa-20422	181	18	and	and	CCONJ
cjfa-20422	181	19	also	also	ADV
cjfa-20422	181	20	limit	limit	VERB
cjfa-20422	181	21	the	the	DET
cjfa-20422	181	22	amount	amount	NOUN
cjfa-20422	181	23	of	of	ADP
cjfa-20422	181	24	funds	fund	NOUN
cjfa-20422	181	25	planned	plan	VERB
cjfa-20422	181	26	by	by	ADP
cjfa-20422	181	27	local	local	ADJ
cjfa-20422	181	28	governments	government	NOUN
cjfa-20422	181	29	for	for	ADP
cjfa-20422	181	30	the	the	DET
cjfa-20422	181	31	repayment	repayment	NOUN
cjfa-20422	181	32	of	of	ADP
cjfa-20422	181	33	financial	financial	ADJ
cjfa-20422	181	34	liabilities	liability	NOUN
cjfa-20422	181	35	.	.	PUNCT
cjfa-20422	182	1	at	at	ADP
cjfa-20422	182	2	the	the	DET
cjfa-20422	182	3	same	same	ADJ
cjfa-20422	182	4	time	time	NOUN
cjfa-20422	182	5	,	,	PUNCT
cjfa-20422	182	6	the	the	DET
cjfa-20422	182	7	rules	rule	NOUN
cjfa-20422	182	8	do	do	AUX
cjfa-20422	182	9	not	not	PART
cjfa-20422	182	10	limit	limit	VERB
cjfa-20422	182	11	the	the	DET
cjfa-20422	182	12	planning	planning	NOUN
cjfa-20422	182	13	of	of	ADP
cjfa-20422	182	14	income	income	NOUN
cjfa-20422	182	15	and	and	CCONJ
cjfa-20422	182	16	property	property	NOUN
cjfa-20422	182	17	expenses	expense	NOUN
cjfa-20422	182	18	,	,	PUNCT
cjfa-20422	182	19	but	but	CCONJ
cjfa-20422	182	20	affect	affect	VERB
cjfa-20422	182	21	only	only	ADV
cjfa-20422	182	22	the	the	DET
cjfa-20422	182	23	so	so	ADV
cjfa-20422	182	24	-	-	PUNCT
cjfa-20422	182	25	called	call	VERB
cjfa-20422	182	26	current	current	ADJ
cjfa-20422	182	27	part	part	NOUN
cjfa-20422	182	28	of	of	ADP
cjfa-20422	182	29	the	the	DET
cjfa-20422	182	30	budget	budget	NOUN
cjfa-20422	182	31	and	and	CCONJ
cjfa-20422	182	32	the	the	DET
cjfa-20422	182	33	amount	amount	NOUN
cjfa-20422	182	34	of	of	ADP
cjfa-20422	182	35	payments	payment	NOUN
cjfa-20422	182	36	of	of	ADP
cjfa-20422	182	37	local	local	ADJ
cjfa-20422	182	38	government	government	NOUN
cjfa-20422	182	39	liabilities	liability	NOUN
cjfa-20422	182	40	.	.	PUNCT
cjfa-20422	183	1	the	the	DET
cjfa-20422	183	2	presented	present	VERB
cjfa-20422	183	3	statistical	statistical	ADJ
cjfa-20422	183	4	data	datum	NOUN
cjfa-20422	183	5	indicate	indicate	VERB
cjfa-20422	183	6	that	that	SCONJ
cjfa-20422	183	7	the	the	DET
cjfa-20422	183	8	examined	examine	VERB
cjfa-20422	183	9	regulations	regulation	NOUN
cjfa-20422	183	10	have	have	VERB
cjfa-20422	183	11	an	an	DET
cjfa-20422	183	12	impact	impact	NOUN
cjfa-20422	183	13	on	on	ADP
cjfa-20422	183	14	the	the	DET
cjfa-20422	183	15	finances	finance	NOUN
cjfa-20422	183	16	of	of	ADP
cjfa-20422	183	17	local	local	ADJ
cjfa-20422	183	18	governments	government	NOUN
cjfa-20422	183	19	.	.	PUNCT
cjfa-20422	184	1	this	this	DET
cjfa-20422	184	2	influence	influence	NOUN
cjfa-20422	184	3	is	be	AUX
cjfa-20422	184	4	generally	generally	ADV
cjfa-20422	184	5	positive	positive	ADJ
cjfa-20422	184	6	:	:	PUNCT
cjfa-20422	184	7	it	it	PRON
cjfa-20422	184	8	increases	increase	VERB
cjfa-20422	184	9	discipline	discipline	NOUN
cjfa-20422	184	10	in	in	ADP
cjfa-20422	184	11	terms	term	NOUN
cjfa-20422	184	12	of	of	ADP
cjfa-20422	184	13	budget	budget	NOUN
cjfa-20422	184	14	expenditure	expenditure	NOUN
cjfa-20422	184	15	planning	planning	NOUN
cjfa-20422	184	16	,	,	PUNCT
cjfa-20422	184	17	especially	especially	ADV
cjfa-20422	184	18	current	current	ADJ
cjfa-20422	184	19	expenditure	expenditure	NOUN
cjfa-20422	184	20	,	,	PUNCT
cjfa-20422	184	21	and	and	CCONJ
cjfa-20422	184	22	increases	increase	VERB
cjfa-20422	184	23	the	the	DET
cjfa-20422	184	24	financial	financial	ADJ
cjfa-20422	184	25	security	security	NOUN
cjfa-20422	184	26	of	of	ADP
cjfa-20422	184	27	l.g.u.s	l.g.u.s	PROPN
cjfa-20422	184	28	(	(	PUNCT
cjfa-20422	184	29	jurewicz	jurewicz	PROPN
cjfa-20422	184	30	2017b	2017b	NUM
cjfa-20422	184	31	,	,	PUNCT
cjfa-20422	184	32	p.	p.	NOUN
cjfa-20422	184	33	57	57	NUM
cjfa-20422	184	34	)	)	PUNCT
cjfa-20422	184	35	.	.	PUNCT
cjfa-20422	185	1	although	although	SCONJ
cjfa-20422	185	2	the	the	DET
cjfa-20422	185	3	presented	present	VERB
cjfa-20422	185	4	statistical	statistical	ADJ
cjfa-20422	185	5	data	datum	NOUN
cjfa-20422	185	6	may	may	AUX
cjfa-20422	185	7	be	be	AUX
cjfa-20422	185	8	affected	affect	VERB
cjfa-20422	185	9	by	by	ADP
cjfa-20422	185	10	various	various	ADJ
cjfa-20422	185	11	factors	factor	NOUN
cjfa-20422	185	12	,	,	PUNCT
cjfa-20422	185	13	not	not	PART
cjfa-20422	185	14	necessarily	necessarily	ADV
cjfa-20422	185	15	related	relate	VERB
cjfa-20422	185	16	to	to	ADP
cjfa-20422	185	17	any	any	PRON
cjfa-20422	185	18	of	of	ADP
cjfa-20422	185	19	the	the	DET
cjfa-20422	185	20	rules	rule	NOUN
cjfa-20422	185	21	,	,	PUNCT
cjfa-20422	185	22	the	the	DET
cjfa-20422	185	23	convergence	convergence	NOUN
cjfa-20422	185	24	of	of	ADP
cjfa-20422	185	25	the	the	DET
cjfa-20422	185	26	dates	date	NOUN
cjfa-20422	185	27	on	on	ADP
cjfa-20422	185	28	which	which	PRON
cjfa-20422	185	29	the	the	DET
cjfa-20422	185	30	regulations	regulation	NOUN
cjfa-20422	185	31	entered	enter	VERB
cjfa-20422	185	32	into	into	ADP
cjfa-20422	185	33	force	force	NOUN
cjfa-20422	185	34	,	,	PUNCT
cjfa-20422	185	35	and	and	CCONJ
cjfa-20422	185	36	changes	change	NOUN
cjfa-20422	185	37	in	in	ADP
cjfa-20422	185	38	statistical	statistical	ADJ
cjfa-20422	185	39	quantities	quantity	NOUN
cjfa-20422	185	40	,	,	PUNCT
cjfa-20422	185	41	especially	especially	ADV
cjfa-20422	185	42	the	the	DET
cjfa-20422	185	43	amount	amount	NOUN
cjfa-20422	185	44	of	of	ADP
cjfa-20422	185	45	debt	debt	NOUN
cjfa-20422	185	46	,	,	PUNCT
cjfa-20422	185	47	are	be	AUX
cjfa-20422	185	48	noticeable	noticeable	ADJ
cjfa-20422	185	49	.	.	PUNCT
cjfa-20422	186	1	despite	despite	SCONJ
cjfa-20422	186	2	the	the	DET
cjfa-20422	186	3	fact	fact	NOUN
cjfa-20422	186	4	that	that	SCONJ
cjfa-20422	186	5	many	many	ADJ
cjfa-20422	186	6	local	local	ADJ
cjfa-20422	186	7	governments	government	NOUN
cjfa-20422	186	8	,	,	PUNCT
cjfa-20422	186	9	also	also	ADV
cjfa-20422	186	10	before	before	SCONJ
cjfa-20422	186	11	the	the	DET
cjfa-20422	186	12	analysed	analyse	VERB
cjfa-20422	186	13	regulations	regulation	NOUN
cjfa-20422	186	14	entered	enter	VERB
cjfa-20422	186	15	into	into	ADP
cjfa-20422	186	16	force	force	NOUN
cjfa-20422	186	17	,	,	PUNCT
cjfa-20422	186	18	achieved	achieve	VERB
cjfa-20422	186	19	total	total	ADJ
cjfa-20422	186	20	and	and	CCONJ
cjfa-20422	186	21	operating	operate	VERB
cjfa-20422	186	22	budget	budget	NOUN
cjfa-20422	186	23	surpluses	surplus	NOUN
cjfa-20422	186	24	and	and	CCONJ
cjfa-20422	186	25	conducted	conduct	VERB
cjfa-20422	186	26	a	a	DET
cjfa-20422	186	27	rational	rational	ADJ
cjfa-20422	186	28	policy	policy	NOUN
cjfa-20422	186	29	of	of	ADP
cjfa-20422	186	30	incurring	incur	VERB
cjfa-20422	186	31	liabilities	liability	NOUN
cjfa-20422	186	32	,	,	PUNCT
cjfa-20422	186	33	the	the	DET
cjfa-20422	186	34	regulations	regulation	NOUN
cjfa-20422	186	35	under	under	ADP
cjfa-20422	186	36	article	article	NOUN
cjfa-20422	186	37	242	242	NUM
cjfa-20422	186	38	and	and	CCONJ
cjfa-20422	186	39	243	243	NUM
cjfa-20422	186	40	of	of	ADP
cjfa-20422	186	41	the	the	DET
cjfa-20422	186	42	p.f.a	p.f.a	NOUN
cjfa-20422	186	43	.	.	PUNCT
cjfa-20422	186	44	impose	impose	VERB
cjfa-20422	186	45	such	such	DET
cjfa-20422	186	46	an	an	DET
cjfa-20422	186	47	action	action	NOUN
cjfa-20422	186	48	on	on	ADP
cjfa-20422	186	49	each	each	DET
cjfa-20422	186	50	l.g.u	l.g.u	ADJ
cjfa-20422	186	51	.	.	PUNCT
cjfa-20422	187	1	that	that	PRON
cjfa-20422	187	2	wants	want	VERB
cjfa-20422	187	3	to	to	PART
cjfa-20422	187	4	maintain	maintain	VERB
cjfa-20422	187	5	the	the	DET
cjfa-20422	187	6	possibility	possibility	NOUN
cjfa-20422	187	7	of	of	ADP
cjfa-20422	187	8	adopting	adopt	VERB
cjfa-20422	187	9	a	a	DET
cjfa-20422	187	10	budget	budget	NOUN
cjfa-20422	187	11	.	.	PUNCT
cjfa-20422	188	1	however	however	ADV
cjfa-20422	188	2	,	,	PUNCT
cjfa-20422	188	3	the	the	DET
cjfa-20422	188	4	problem	problem	NOUN
cjfa-20422	188	5	for	for	ADP
cjfa-20422	188	6	the	the	DET
cjfa-20422	188	7	stability	stability	NOUN
cjfa-20422	188	8	of	of	ADP
cjfa-20422	188	9	local	local	ADJ
cjfa-20422	188	10	government	government	NOUN
cjfa-20422	188	11	finances	finance	NOUN
cjfa-20422	188	12	may	may	AUX
cjfa-20422	188	13	be	be	AUX
cjfa-20422	188	14	the	the	DET
cjfa-20422	188	15	exemptions	exemption	NOUN
cjfa-20422	188	16	from	from	ADP
cjfa-20422	188	17	the	the	DET
cjfa-20422	188	18	obligation	obligation	NOUN
cjfa-20422	188	19	to	to	PART
cjfa-20422	188	20	apply	apply	VERB
cjfa-20422	188	21	the	the	DET
cjfa-20422	188	22	regulations	regulation	NOUN
cjfa-20422	188	23	of	of	ADP
cjfa-20422	188	24	article	article	NOUN
cjfa-20422	188	25	242	242	NUM
cjfa-20422	188	26	and	and	CCONJ
cjfa-20422	188	27	243	243	NUM
cjfa-20422	188	28	of	of	ADP
cjfa-20422	188	29	the	the	DET
cjfa-20422	188	30	p.f.a	p.f.a	NOUN
cjfa-20422	188	31	.	.	PUNCT
cjfa-20422	189	1	they	they	PRON
cjfa-20422	189	2	enable	enable	VERB
cjfa-20422	189	3	a	a	DET
cjfa-20422	189	4	parallel	parallel	ADJ
cjfa-20422	189	5	existence	existence	NOUN
cjfa-20422	189	6	of	of	ADP
cjfa-20422	189	7	two	two	NUM
cjfa-20422	189	8	types	type	NOUN
cjfa-20422	189	9	of	of	ADP
cjfa-20422	189	10	current	current	ADJ
cjfa-20422	189	11	expenditures	expenditure	NOUN
cjfa-20422	189	12	and	and	CCONJ
cjfa-20422	189	13	expenses	expense	NOUN
cjfa-20422	189	14	:	:	PUNCT
cjfa-20422	189	15	those	those	PRON
cjfa-20422	189	16	covered	cover	VERB
cjfa-20422	189	17	by	by	ADP
cjfa-20422	189	18	the	the	DET
cjfa-20422	189	19	regulations	regulation	NOUN
cjfa-20422	189	20	and	and	CCONJ
cjfa-20422	189	21	those	those	PRON
cjfa-20422	189	22	excluded	exclude	VERB
cjfa-20422	189	23	from	from	ADP
cjfa-20422	189	24	this	this	DET
cjfa-20422	189	25	scope	scope	NOUN
cjfa-20422	189	26	.	.	PUNCT
cjfa-20422	190	1	as	as	ADP
cjfa-20422	190	2	a	a	DET
cjfa-20422	190	3	result	result	NOUN
cjfa-20422	190	4	,	,	PUNCT
cjfa-20422	190	5	the	the	DET
cjfa-20422	190	6	obligation	obligation	NOUN
cjfa-20422	190	7	to	to	PART
cjfa-20422	190	8	apply	apply	VERB
cjfa-20422	190	9	the	the	DET
cjfa-20422	190	10	regulations	regulation	NOUN
cjfa-20422	190	11	is	be	AUX
cjfa-20422	190	12	limited	limit	VERB
cjfa-20422	190	13	and	and	CCONJ
cjfa-20422	190	14	does	do	AUX
cjfa-20422	190	15	not	not	PART
cjfa-20422	190	16	guarantee	guarantee	VERB
cjfa-20422	190	17	the	the	DET
cjfa-20422	190	18	full	full	ADJ
cjfa-20422	190	19	financial	financial	ADJ
cjfa-20422	190	20	stability	stability	NOUN
cjfa-20422	190	21	of	of	ADP
cjfa-20422	190	22	local	local	ADJ
cjfa-20422	190	23	governments	government	NOUN
cjfa-20422	190	24	.	.	PUNCT
cjfa-20422	191	1	9	9	NUM
cjfa-20422	191	2	 	 	SPACE
cjfa-20422	191	3	act	act	NOUN
cjfa-20422	191	4	of	of	ADP
cjfa-20422	191	5	14	14	NUM
cjfa-20422	191	6	december	december	PROPN
cjfa-20422	191	7	2018	2018	NUM
cjfa-20422	191	8	amending	amend	VERB
cjfa-20422	191	9	the	the	DET
cjfa-20422	191	10	act	act	NOUN
cjfa-20422	191	11	on	on	ADP
cjfa-20422	191	12	public	public	ADJ
cjfa-20422	191	13	finance	finance	NOUN
cjfa-20422	191	14	and	and	CCONJ
cjfa-20422	191	15	certain	certain	ADJ
cjfa-20422	191	16	other	other	ADJ
cjfa-20422	191	17	acts	act	NOUN
cjfa-20422	191	18	,	,	PUNCT
cjfa-20422	191	19	journal	journal	NOUN
cjfa-20422	191	20	of	of	ADP
cjfa-20422	191	21	laws	law	NOUN
cjfa-20422	191	22	of	of	ADP
cjfa-20422	191	23	2018	2018	NUM
cjfa-20422	191	24	,	,	PUNCT
cjfa-20422	191	25	item	item	NOUN
cjfa-20422	191	26	2500	2500	NUM
cjfa-20422	191	27	.	.	PUNCT
cjfa-20422	192	1	financial	financial	ADJ
cjfa-20422	192	2	stability	stability	NOUN
cjfa-20422	192	3	of	of	ADP
cjfa-20422	192	4	local	local	ADJ
cjfa-20422	192	5	government	government	NOUN
cjfa-20422	192	6	units	unit	NOUN
cjfa-20422	192	7	…	…	PUNCT
cjfa-20422	192	8	43	43	NUM
cjfa-20422	192	9	the	the	DET
cjfa-20422	192	10	limitation	limitation	NOUN
cjfa-20422	192	11	resulting	result	VERB
cjfa-20422	192	12	from	from	ADP
cjfa-20422	192	13	article	article	NOUN
cjfa-20422	192	14	243(1	243(1	NUM
cjfa-20422	192	15	)	)	PUNCT
cjfa-20422	192	16	of	of	ADP
cjfa-20422	192	17	the	the	DET
cjfa-20422	192	18	p.f.a	p.f.a	NOUN
cjfa-20422	192	19	.	.	PUNCT
cjfa-20422	192	20	showed	show	VERB
cjfa-20422	192	21	the	the	DET
cjfa-20422	192	22	actual	actual	ADJ
cjfa-20422	192	23	ability	ability	NOUN
cjfa-20422	192	24	of	of	ADP
cjfa-20422	192	25	local	local	ADJ
cjfa-20422	192	26	governments	government	NOUN
cjfa-20422	192	27	to	to	PART
cjfa-20422	192	28	service	service	VERB
cjfa-20422	192	29	debt	debt	NOUN
cjfa-20422	192	30	,	,	PUNCT
cjfa-20422	192	31	which	which	PRON
cjfa-20422	192	32	in	in	ADP
cjfa-20422	192	33	most	most	ADJ
cjfa-20422	192	34	cases	case	NOUN
cjfa-20422	192	35	is	be	AUX
cjfa-20422	192	36	at	at	ADP
cjfa-20422	192	37	a	a	DET
cjfa-20422	192	38	lower	low	ADJ
cjfa-20422	192	39	level	level	NOUN
cjfa-20422	192	40	than	than	ADP
cjfa-20422	192	41	the	the	DET
cjfa-20422	192	42	15	15	NUM
cjfa-20422	192	43	%	%	NOUN
cjfa-20422	192	44	of	of	ADP
cjfa-20422	192	45	the	the	DET
cjfa-20422	192	46	planned	plan	VERB
cjfa-20422	192	47	l.g.u	l.g.u	PROPN
cjfa-20422	192	48	.	.	PUNCT
cjfa-20422	193	1	budget	budget	NOUN
cjfa-20422	193	2	income	income	NOUN
cjfa-20422	193	3	resulting	result	VERB
cjfa-20422	193	4	from	from	ADP
cjfa-20422	193	5	the	the	DET
cjfa-20422	193	6	earlier	early	ADJ
cjfa-20422	193	7	regulation	regulation	NOUN
cjfa-20422	193	8	.	.	PUNCT
cjfa-20422	194	1	therefore	therefore	ADV
cjfa-20422	194	2	,	,	PUNCT
cjfa-20422	194	3	the	the	DET
cjfa-20422	194	4	acquisition	acquisition	NOUN
cjfa-20422	194	5	of	of	ADP
cjfa-20422	194	6	revenues	revenue	NOUN
cjfa-20422	194	7	is	be	AUX
cjfa-20422	194	8	limited	limited	ADJ
cjfa-20422	194	9	.	.	PUNCT
cjfa-20422	195	1	the	the	DET
cjfa-20422	195	2	possibility	possibility	NOUN
cjfa-20422	195	3	of	of	ADP
cjfa-20422	195	4	financing	finance	VERB
cjfa-20422	195	5	investments	investment	NOUN
cjfa-20422	195	6	from	from	ADP
cjfa-20422	195	7	property	property	NOUN
cjfa-20422	195	8	income	income	NOUN
cjfa-20422	195	9	does	do	AUX
cjfa-20422	195	10	not	not	PART
cjfa-20422	195	11	always	always	ADV
cjfa-20422	195	12	help	help	VERB
cjfa-20422	195	13	to	to	PART
cjfa-20422	195	14	solve	solve	VERB
cjfa-20422	195	15	this	this	DET
cjfa-20422	195	16	problem	problem	NOUN
cjfa-20422	195	17	owing	owe	VERB
cjfa-20422	195	18	to	to	ADP
cjfa-20422	195	19	a	a	DET
cjfa-20422	195	20	narrow	narrow	ADJ
cjfa-20422	195	21	catalogue	catalogue	NOUN
cjfa-20422	195	22	of	of	ADP
cjfa-20422	195	23	such	such	ADJ
cjfa-20422	195	24	income	income	NOUN
cjfa-20422	195	25	,	,	PUNCT
cjfa-20422	195	26	in	in	ADP
cjfa-20422	195	27	which	which	PRON
cjfa-20422	195	28	two	two	NUM
cjfa-20422	195	29	items	item	NOUN
cjfa-20422	195	30	are	be	AUX
cjfa-20422	195	31	one	one	NUM
cjfa-20422	195	32	-	-	PUNCT
cjfa-20422	195	33	off	off	ADP
cjfa-20422	195	34	income	income	NOUN
cjfa-20422	195	35	,	,	PUNCT
cjfa-20422	195	36	and	and	CCONJ
cjfa-20422	195	37	it	it	PRON
cjfa-20422	195	38	is	be	AUX
cjfa-20422	195	39	difficult	difficult	ADJ
cjfa-20422	195	40	to	to	PART
cjfa-20422	195	41	plan	plan	VERB
cjfa-20422	195	42	investments	investment	NOUN
cjfa-20422	195	43	in	in	ADP
cjfa-20422	195	44	the	the	DET
cjfa-20422	195	45	long	long	ADJ
cjfa-20422	195	46	term	term	NOUN
cjfa-20422	195	47	on	on	ADP
cjfa-20422	195	48	such	such	DET
cjfa-20422	195	49	a	a	DET
cjfa-20422	195	50	basis	basis	NOUN
cjfa-20422	195	51	.	.	PUNCT
cjfa-20422	196	1	in	in	ADP
cjfa-20422	196	2	this	this	DET
cjfa-20422	196	3	situation	situation	NOUN
cjfa-20422	196	4	,	,	PUNCT
cjfa-20422	196	5	further	far	ADV
cjfa-20422	196	6	‘	'	PUNCT
cjfa-20422	196	7	sealing	sealing	NOUN
cjfa-20422	196	8	’	'	PUNCT
cjfa-20422	196	9	of	of	ADP
cjfa-20422	196	10	the	the	DET
cjfa-20422	196	11	provisions	provision	NOUN
cjfa-20422	196	12	of	of	ADP
cjfa-20422	196	13	the	the	DET
cjfa-20422	196	14	p.f.a	p.f.a	NOUN
cjfa-20422	196	15	.	.	PUNCT
cjfa-20422	196	16	will	will	AUX
cjfa-20422	196	17	result	result	VERB
cjfa-20422	196	18	in	in	ADP
cjfa-20422	196	19	the	the	DET
cjfa-20422	196	20	inhibition	inhibition	NOUN
cjfa-20422	196	21	of	of	ADP
cjfa-20422	196	22	local	local	ADJ
cjfa-20422	196	23	government	government	NOUN
cjfa-20422	196	24	investments	investment	NOUN
cjfa-20422	196	25	.	.	PUNCT
cjfa-20422	197	1	however	however	ADV
cjfa-20422	197	2	,	,	PUNCT
cjfa-20422	197	3	this	this	DET
cjfa-20422	197	4	problem	problem	NOUN
cjfa-20422	197	5	requires	require	VERB
cjfa-20422	197	6	solutions	solution	NOUN
cjfa-20422	197	7	,	,	PUNCT
cjfa-20422	197	8	not	not	PART
cjfa-20422	197	9	only	only	ADV
cjfa-20422	197	10	at	at	ADP
cjfa-20422	197	11	the	the	DET
cjfa-20422	197	12	level	level	NOUN
cjfa-20422	197	13	of	of	ADP
cjfa-20422	197	14	expenditure	expenditure	NOUN
cjfa-20422	197	15	and	and	CCONJ
cjfa-20422	197	16	debt	debt	NOUN
cjfa-20422	197	17	regulations	regulation	NOUN
cjfa-20422	197	18	,	,	PUNCT
cjfa-20422	197	19	but	but	CCONJ
cjfa-20422	197	20	also	also	ADV
cjfa-20422	197	21	at	at	ADP
cjfa-20422	197	22	the	the	DET
cjfa-20422	197	23	level	level	NOUN
cjfa-20422	197	24	of	of	ADP
cjfa-20422	197	25	the	the	DET
cjfa-20422	197	26	income	income	NOUN
cjfa-20422	197	27	system	system	NOUN
cjfa-20422	197	28	of	of	ADP
cjfa-20422	197	29	local	local	ADJ
cjfa-20422	197	30	governments	government	NOUN
cjfa-20422	197	31	and	and	CCONJ
cjfa-20422	197	32	their	their	PRON
cjfa-20422	197	33	being	be	AUX
cjfa-20422	197	34	burdened	burden	VERB
cjfa-20422	197	35	with	with	ADP
cjfa-20422	197	36	the	the	DET
cjfa-20422	197	37	costs	cost	NOUN
cjfa-20422	197	38	of	of	ADP
cjfa-20422	197	39	implementing	implement	VERB
cjfa-20422	197	40	public	public	ADJ
cjfa-20422	197	41	duties	duty	NOUN
cjfa-20422	197	42	.	.	PUNCT
cjfa-20422	198	1	it	it	PRON
cjfa-20422	198	2	is	be	AUX
cjfa-20422	198	3	essential	essential	ADJ
cjfa-20422	198	4	to	to	PART
cjfa-20422	198	5	develop	develop	VERB
cjfa-20422	198	6	the	the	DET
cjfa-20422	198	7	institutions	institution	NOUN
cjfa-20422	198	8	of	of	ADP
cjfa-20422	198	9	the	the	DET
cjfa-20422	198	10	current	current	ADJ
cjfa-20422	198	11	and	and	CCONJ
cjfa-20422	198	12	property	property	NOUN
cjfa-20422	198	13	budget	budget	NOUN
cjfa-20422	198	14	so	so	SCONJ
cjfa-20422	198	15	that	that	SCONJ
cjfa-20422	198	16	the	the	DET
cjfa-20422	198	17	regulations	regulation	NOUN
cjfa-20422	198	18	that	that	PRON
cjfa-20422	198	19	govern	govern	VERB
cjfa-20422	198	20	its	its	PRON
cjfa-20422	198	21	functioning	functioning	NOUN
cjfa-20422	198	22	are	be	AUX
cjfa-20422	198	23	conducive	conducive	ADJ
cjfa-20422	198	24	to	to	ADP
cjfa-20422	198	25	the	the	DET
cjfa-20422	198	26	rational	rational	ADJ
cjfa-20422	198	27	financial	financial	ADJ
cjfa-20422	198	28	management	management	NOUN
cjfa-20422	198	29	of	of	ADP
cjfa-20422	198	30	local	local	ADJ
cjfa-20422	198	31	governments	government	NOUN
cjfa-20422	198	32	to	to	ADP
cjfa-20422	198	33	the	the	DET
cjfa-20422	198	34	highest	high	ADJ
cjfa-20422	198	35	possible	possible	ADJ
cjfa-20422	198	36	extent	extent	NOUN
cjfa-20422	198	37	.	.	PUNCT
cjfa-20422	199	1	it	it	PRON
cjfa-20422	199	2	is	be	AUX
cjfa-20422	199	3	also	also	ADV
cjfa-20422	199	4	necessary	necessary	ADJ
cjfa-20422	199	5	to	to	PART
cjfa-20422	199	6	provide	provide	VERB
cjfa-20422	199	7	local	local	ADJ
cjfa-20422	199	8	governments	government	NOUN
cjfa-20422	199	9	with	with	ADP
cjfa-20422	199	10	stable	stable	ADJ
cjfa-20422	199	11	and	and	CCONJ
cjfa-20422	199	12	efficient	efficient	ADJ
cjfa-20422	199	13	sources	source	NOUN
cjfa-20422	199	14	of	of	ADP
cjfa-20422	199	15	income	income	NOUN
cjfa-20422	199	16	,	,	PUNCT
cjfa-20422	199	17	which	which	PRON
cjfa-20422	199	18	would	would	AUX
cjfa-20422	199	19	meet	meet	VERB
cjfa-20422	199	20	their	their	PRON
cjfa-20422	199	21	financial	financial	ADJ
cjfa-20422	199	22	needs	need	NOUN
cjfa-20422	199	23	.	.	PUNCT
cjfa-20422	199	24	 	 	SPACE
cjfa-20422	200	1	references	reference	NOUN
cjfa-20422	200	2	act	act	VERB
cjfa-20422	200	3	on	on	ADP
cjfa-20422	200	4	amending	amend	VERB
cjfa-20422	200	5	certain	certain	ADJ
cjfa-20422	200	6	acts	act	NOUN
cjfa-20422	200	7	in	in	ADP
cjfa-20422	200	8	connection	connection	NOUN
cjfa-20422	200	9	with	with	ADP
cjfa-20422	200	10	the	the	DET
cjfa-20422	200	11	implementation	implementation	NOUN
cjfa-20422	200	12	of	of	ADP
cjfa-20422	200	13	the	the	DET
cjfa-20422	200	14	budget	budget	NOUN
cjfa-20422	200	15	act	act	NOUN
cjfa-20422	200	16	(	(	PUNCT
cjfa-20422	200	17	2012	2012	NUM
cjfa-20422	200	18	)	)	PUNCT
cjfa-20422	200	19	.	.	PUNCT
cjfa-20422	201	1	act	act	NOUN
cjfa-20422	201	2	of	of	ADP
cjfa-20422	201	3	7	7	NUM
cjfa-20422	201	4	december	december	PROPN
cjfa-20422	201	5	2012	2012	NUM
cjfa-20422	201	6	on	on	ADP
cjfa-20422	201	7	amending	amend	VERB
cjfa-20422	201	8	certain	certain	ADJ
cjfa-20422	201	9	acts	act	NOUN
cjfa-20422	201	10	in	in	ADP
cjfa-20422	201	11	connection	connection	NOUN
cjfa-20422	201	12	with	with	ADP
cjfa-20422	201	13	the	the	DET
cjfa-20422	201	14	implementation	implementation	NOUN
cjfa-20422	201	15	of	of	ADP
cjfa-20422	201	16	the	the	DET
cjfa-20422	201	17	budget	budget	NOUN
cjfa-20422	201	18	act	act	PROPN
cjfa-20422	201	19	,	,	PUNCT
cjfa-20422	201	20	journal	journal	NOUN
cjfa-20422	201	21	of	of	ADP
cjfa-20422	201	22	laws	law	NOUN
cjfa-20422	201	23	,	,	PUNCT
cjfa-20422	201	24	item	item	NOUN
cjfa-20422	201	25	1456	1456	NUM
cjfa-20422	201	26	,	,	PUNCT
cjfa-20422	201	27	as	as	SCONJ
cjfa-20422	201	28	amended	amend	VERB
cjfa-20422	201	29	.	.	PUNCT
cjfa-20422	202	1	babczuk	babczuk	PROPN
cjfa-20422	202	2	,	,	PUNCT
cjfa-20422	202	3	a.	a.	NOUN
cjfa-20422	202	4	,	,	PUNCT
cjfa-20422	202	5	&	&	CCONJ
cjfa-20422	202	6	gonet	gonet	PROPN
cjfa-20422	202	7	,	,	PUNCT
cjfa-20422	202	8	w.	w.	PROPN
cjfa-20422	202	9	(	(	PUNCT
cjfa-20422	202	10	2013	2013	NUM
cjfa-20422	202	11	)	)	PUNCT
cjfa-20422	202	12	.	.	PUNCT
cjfa-20422	203	1	charakterystyka	charakterystyka	PROPN
cjfa-20422	203	2	prawnych	prawnych	PROPN
cjfa-20422	203	3	ograniczeń	ograniczeń	PROPN
cjfa-20422	203	4	zaciągania	zaciągania	PROPN
cjfa-20422	203	5	długu	długu	PROPN
cjfa-20422	203	6	przez	przez	NOUN
cjfa-20422	203	7	jednostki	jednostki	PROPN
cjfa-20422	203	8	samorządu	samorządu	PROPN
cjfa-20422	203	9	terytorialnego	terytorialnego	NOUN
cjfa-20422	203	10	.	.	PUNCT
cjfa-20422	204	1	(	(	PUNCT
cjfa-20422	204	2	the	the	DET
cjfa-20422	204	3	characteristics	characteristic	NOUN
cjfa-20422	204	4	of	of	ADP
cjfa-20422	204	5	legal	legal	ADJ
cjfa-20422	204	6	restrictions	restriction	NOUN
cjfa-20422	204	7	on	on	ADP
cjfa-20422	204	8	incurring	incur	VERB
cjfa-20422	204	9	debt	debt	NOUN
cjfa-20422	204	10	by	by	ADP
cjfa-20422	204	11	local	local	ADJ
cjfa-20422	204	12	government	government	NOUN
cjfa-20422	204	13	units	unit	NOUN
cjfa-20422	204	14	.	.	PUNCT
cjfa-20422	204	15	)	)	PUNCT
cjfa-20422	205	1	in	in	ADP
cjfa-20422	205	2	a.	a.	NOUN
cjfa-20422	205	3	babczuk	babczuk	PROPN
cjfa-20422	205	4	(	(	PUNCT
cjfa-20422	205	5	ed	ed	NOUN
cjfa-20422	205	6	.	.	PUNCT
cjfa-20422	205	7	)	)	PUNCT
cjfa-20422	205	8	.	.	PUNCT
cjfa-20422	206	1	rozwój	rozwój	PROPN
cjfa-20422	206	2	w	w	ADP
cjfa-20422	206	3	warunkach	warunkach	PROPN
cjfa-20422	206	4	kryzysu	kryzysu	PROPN
cjfa-20422	206	5	.	.	PUNCT
cjfa-20422	207	1	wybrane	wybrane	NOUN
cjfa-20422	207	2	zagadnienia	zagadnienia	PROPN
cjfa-20422	207	3	zarządzania	zarządzania	PROPN
cjfa-20422	207	4	finansami	finansami	PROPN
cjfa-20422	207	5	jednostek	jednostek	PROPN
cjfa-20422	207	6	samorządu	samorządu	PROPN
cjfa-20422	207	7	terytorialnego	terytorialnego	PROPN
cjfa-20422	207	8	.	.	PUNCT
cjfa-20422	208	1	(	(	PUNCT
cjfa-20422	208	2	development	development	NOUN
cjfa-20422	208	3	in	in	ADP
cjfa-20422	208	4	crisis	crisis	NOUN
cjfa-20422	208	5	.	.	PUNCT
cjfa-20422	209	1	selected	select	VERB
cjfa-20422	209	2	issues	issue	NOUN
cjfa-20422	209	3	of	of	ADP
cjfa-20422	209	4	financial	financial	ADJ
cjfa-20422	209	5	management	management	NOUN
cjfa-20422	209	6	of	of	ADP
cjfa-20422	209	7	local	local	ADJ
cjfa-20422	209	8	government	government	NOUN
cjfa-20422	209	9	units	unit	NOUN
cjfa-20422	209	10	.	.	PUNCT
cjfa-20422	209	11	)	)	PUNCT
cjfa-20422	210	1	warsaw	warsaw	PROPN
cjfa-20422	210	2	:	:	PUNCT
cjfa-20422	210	3	fundacja	fundacja	PROPN
cjfa-20422	210	4	rozwoju	rozwoju	PROPN
cjfa-20422	210	5	demokracji	demokracji	PROPN
cjfa-20422	210	6	lokalnej	lokalnej	PROPN
cjfa-20422	210	7	.	.	PUNCT
cjfa-20422	211	1	babczuk	babczuk	PROPN
cjfa-20422	211	2	a.	a.	PROPN
cjfa-20422	211	3	,	,	PUNCT
cjfa-20422	211	4	&	&	CCONJ
cjfa-20422	211	5	cyrankiewicz	cyrankiewicz	NOUN
cjfa-20422	211	6	,	,	PUNCT
cjfa-20422	211	7	m.	m.	NOUN
cjfa-20422	211	8	(	(	PUNCT
cjfa-20422	211	9	2016	2016	NUM
cjfa-20422	211	10	)	)	PUNCT
cjfa-20422	211	11	.	.	PUNCT
cjfa-20422	212	1	arkadiusz	arkadiusz	ADV
cjfa-20422	212	2	babczuk	babczuk	PROPN
cjfa-20422	212	3	:	:	PUNCT
cjfa-20422	212	4	jak	jak	PROPN
cjfa-20422	212	5	zmniejszyć	zmniejszyć	PROPN
cjfa-20422	212	6	zadłużenie	zadłużenie	PROPN
cjfa-20422	212	7	gmin	gmin	PROPN
cjfa-20422	212	8	?	?	PUNCT
cjfa-20422	213	1	(	(	PUNCT
cjfa-20422	213	2	how	how	SCONJ
cjfa-20422	213	3	to	to	PART
cjfa-20422	213	4	reduce	reduce	VERB
cjfa-20422	213	5	the	the	DET
cjfa-20422	213	6	debts	debt	NOUN
cjfa-20422	213	7	of	of	ADP
cjfa-20422	213	8	municipalities	municipality	NOUN
cjfa-20422	213	9	?	?	PUNCT
cjfa-20422	213	10	)	)	PUNCT
cjfa-20422	214	1	http://www.rp.pl/	http://www.rp.pl/	NOUN
cjfa-20422	214	2	opinie/305059961	opinie/305059961	NOUN
cjfa-20422	214	3	-	-	PUNCT
cjfa-20422	214	4	arkadiusz	arkadiusz	ADP
cjfa-20422	214	5	-	-	PUNCT
cjfa-20422	214	6	babczuk	babczuk	NOUN
cjfa-20422	214	7	-	-	PUNCT
cjfa-20422	214	8	jak	jak	NOUN
cjfa-20422	214	9	-	-	PUNCT
cjfa-20422	214	10	zmniejszyc	zmniejszyc	NOUN
cjfa-20422	214	11	-	-	PUNCT
cjfa-20422	214	12	zadluzenie	zadluzenie	NOUN
cjfa-20422	214	13	-	-	PUNCT
cjfa-20422	214	14	gmin.html	gmin.html	NOUN
cjfa-20422	214	15	(	(	PUNCT
cjfa-20422	214	16	accessed	access	VERB
cjfa-20422	214	17	:	:	PUNCT
cjfa-20422	214	18	12.02.2019	12.02.2019	NUM
cjfa-20422	214	19	)	)	PUNCT
cjfa-20422	214	20	.	.	PUNCT
cjfa-20422	215	1	babczuk	babczuk	PROPN
cjfa-20422	215	2	,	,	PUNCT
cjfa-20422	215	3	a.	a.	NOUN
cjfa-20422	215	4	,	,	PUNCT
cjfa-20422	215	5	&	&	CCONJ
cjfa-20422	215	6	zioło	zioło	PROPN
cjfa-20422	215	7	,	,	PUNCT
cjfa-20422	215	8	m.	m.	NOUN
cjfa-20422	215	9	(	(	PUNCT
cjfa-20422	215	10	2014	2014	NUM
cjfa-20422	215	11	)	)	PUNCT
cjfa-20422	215	12	.	.	PUNCT
cjfa-20422	216	1	niewypłacalność	niewypłacalność	NOUN
cjfa-20422	216	2	jednostek	jednostek	PROPN
cjfa-20422	216	3	samorządu	samorządu	PROPN
cjfa-20422	216	4	terytorialnego	terytorialnego	PROPN
cjfa-20422	216	5	.	.	PUNCT
cjfa-20422	217	1	diagnostyka	diagnostyka	PROPN
cjfa-20422	218	1	i	i	PRON
cjfa-20422	218	2	możliwości	możliwości	VERB
cjfa-20422	218	3	zapobiegania	zapobiegania	PROPN
cjfa-20422	218	4	zjawisku	zjawisku	NOUN
cjfa-20422	218	5	.	.	PUNCT
cjfa-20422	219	1	(	(	PUNCT
cjfa-20422	219	2	insolvency	insolvency	NOUN
cjfa-20422	219	3	of	of	ADP
cjfa-20422	219	4	local	local	ADJ
cjfa-20422	219	5	government	government	NOUN
cjfa-20422	219	6	units	unit	NOUN
cjfa-20422	219	7	.	.	PUNCT
cjfa-20422	220	1	diagnosis	diagnosis	NOUN
cjfa-20422	220	2	and	and	CCONJ
cjfa-20422	220	3	the	the	DET
cjfa-20422	220	4	possibility	possibility	NOUN
cjfa-20422	220	5	of	of	ADP
cjfa-20422	220	6	prevention	prevention	NOUN
cjfa-20422	220	7	.	.	PUNCT
cjfa-20422	220	8	)	)	PUNCT
cjfa-20422	221	1	finanse	finanse	NOUN
cjfa-20422	221	2	komunalne	komunalne	PROPN
cjfa-20422	221	3	,	,	PUNCT
cjfa-20422	221	4	(	(	PUNCT
cjfa-20422	221	5	municipal	municipal	ADJ
cjfa-20422	221	6	finance	finance	NOUN
cjfa-20422	221	7	.	.	PUNCT
cjfa-20422	221	8	)	)	PUNCT
cjfa-20422	222	1	9	9	NUM
cjfa-20422	222	2	,	,	PUNCT
cjfa-20422	222	3	11–26	11–26	NUM
cjfa-20422	222	4	.	.	PUNCT
cjfa-20422	222	5	borodo	borodo	NOUN
cjfa-20422	222	6	,	,	PUNCT
cjfa-20422	222	7	a.	a.	NOUN
cjfa-20422	222	8	(	(	PUNCT
cjfa-20422	222	9	2007	2007	NUM
cjfa-20422	222	10	)	)	PUNCT
cjfa-20422	222	11	.	.	PUNCT
cjfa-20422	223	1	bieżące	bieżące	PROPN
cjfa-20422	224	1	i	i	PRON
cjfa-20422	224	2	majątkowe	majątkowe	VERB
cjfa-20422	224	3	dochody	dochody	NOUN
cjfa-20422	225	1	i	i	PRON
cjfa-20422	225	2	wydatki	wydatki	VERB
cjfa-20422	225	3	budżetu	budżetu	NOUN
cjfa-20422	225	4	samorządowego	samorządowego	ADV
cjfa-20422	225	5	.	.	PUNCT
cjfa-20422	226	1	(	(	PUNCT
cjfa-20422	226	2	current	current	ADJ
cjfa-20422	226	3	and	and	CCONJ
cjfa-20422	226	4	property	property	NOUN
cjfa-20422	226	5	income	income	NOUN
cjfa-20422	226	6	and	and	CCONJ
cjfa-20422	226	7	expenses	expense	NOUN
cjfa-20422	226	8	of	of	ADP
cjfa-20422	226	9	the	the	DET
cjfa-20422	226	10	local	local	ADJ
cjfa-20422	226	11	government	government	NOUN
cjfa-20422	226	12	budget	budget	NOUN
cjfa-20422	226	13	.	.	PUNCT
cjfa-20422	226	14	)	)	PUNCT
cjfa-20422	227	1	finanse	finanse	NOUN
cjfa-20422	227	2	komunalne	komunalne	PROPN
cjfa-20422	227	3	,	,	PUNCT
cjfa-20422	227	4	(	(	PUNCT
cjfa-20422	227	5	municipal	municipal	ADJ
cjfa-20422	227	6	finance	finance	NOUN
cjfa-20422	227	7	.	.	PUNCT
cjfa-20422	227	8	)	)	PUNCT
cjfa-20422	228	1	6	6	NUM
cjfa-20422	228	2	,	,	PUNCT
cjfa-20422	228	3	13–17	13–17	NUM
cjfa-20422	228	4	.	.	PUNCT
cjfa-20422	229	1	małgorzata	małgorzata	PROPN
cjfa-20422	229	2	cilak44	cilak44	PROPN
cjfa-20422	229	3	dziedziak	dziedziak	PROPN
cjfa-20422	229	4	,	,	PUNCT
cjfa-20422	229	5	b.	b.	PROPN
cjfa-20422	229	6	(	(	PUNCT
cjfa-20422	229	7	2017	2017	NUM
cjfa-20422	229	8	)	)	PUNCT
cjfa-20422	229	9	.	.	PUNCT
cjfa-20422	230	1	komentarz	komentarz	PROPN
cjfa-20422	230	2	do	do	VERB
cjfa-20422	230	3	art	art	NOUN
cjfa-20422	230	4	.	.	PUNCT
cjfa-20422	231	1	217	217	NUM
cjfa-20422	231	2	.	.	PUNCT
cjfa-20422	232	1	(	(	PUNCT
cjfa-20422	232	2	comment	comment	NOUN
cjfa-20422	232	3	to	to	ADP
cjfa-20422	232	4	article	article	NOUN
cjfa-20422	232	5	217	217	NUM
cjfa-20422	232	6	.	.	PUNCT
cjfa-20422	232	7	)	)	PUNCT
cjfa-20422	233	1	in	in	ADP
cjfa-20422	233	2	p.	p.	PROPN
cjfa-20422	233	3	walczak	walczak	NOUN
cjfa-20422	233	4	(	(	PUNCT
cjfa-20422	233	5	ed	ed	NOUN
cjfa-20422	233	6	.	.	PUNCT
cjfa-20422	233	7	)	)	PUNCT
cjfa-20422	233	8	.	.	PUNCT
cjfa-20422	234	1	ustawa	ustawa	INTJ
cjfa-20422	234	2	o	o	INTJ
cjfa-20422	234	3	finansach	finansach	ADJ
cjfa-20422	234	4	publicznych	publicznych	NOUN
cjfa-20422	234	5	.	.	PUNCT
cjfa-20422	235	1	komentarz	komentarz	PROPN
cjfa-20422	235	2	dla	dla	PROPN
cjfa-20422	235	3	jednostek	jednostek	PROPN
cjfa-20422	235	4	samorządowych	samorządowych	PROPN
cjfa-20422	235	5	.	.	PUNCT
cjfa-20422	236	1	(	(	PUNCT
cjfa-20422	236	2	public	public	ADJ
cjfa-20422	236	3	finances	finance	NOUN
cjfa-20422	236	4	act	act	PROPN
cjfa-20422	236	5	.	.	PUNCT
cjfa-20422	237	1	comment	comment	NOUN
cjfa-20422	237	2	for	for	ADP
cjfa-20422	237	3	local	local	ADJ
cjfa-20422	237	4	government	government	NOUN
cjfa-20422	237	5	units	unit	NOUN
cjfa-20422	237	6	.	.	PUNCT
cjfa-20422	237	7	)	)	PUNCT
cjfa-20422	238	1	legalis	legali	NOUN
cjfa-20422	238	2	(	(	PUNCT
cjfa-20422	238	3	accessed	access	VERB
cjfa-20422	238	4	:	:	PUNCT
cjfa-20422	238	5	6.03.2019	6.03.2019	NUM
cjfa-20422	238	6	)	)	PUNCT
cjfa-20422	238	7	.	.	PUNCT
cjfa-20422	239	1	healthcare	healthcare	PROPN
cjfa-20422	239	2	institution	institution	PROPN
cjfa-20422	239	3	act	act	PROPN
cjfa-20422	239	4	,	,	PUNCT
cjfa-20422	239	5	act	act	NOUN
cjfa-20422	239	6	of	of	ADP
cjfa-20422	239	7	15	15	NUM
cjfa-20422	239	8	april	april	PROPN
cjfa-20422	239	9	2011	2011	NUM
cjfa-20422	240	1	r.	r.	PROPN
cjfa-20422	240	2	on	on	ADP
cjfa-20422	240	3	healthcare	healthcare	PROPN
cjfa-20422	240	4	institutions	institution	NOUN
cjfa-20422	240	5	,	,	PUNCT
cjfa-20422	240	6	journal	journal	NOUN
cjfa-20422	240	7	of	of	ADP
cjfa-20422	240	8	laws	law	NOUN
cjfa-20422	240	9	2018	2018	NUM
cjfa-20422	240	10	,	,	PUNCT
cjfa-20422	240	11	item	item	NOUN
cjfa-20422	240	12	2190	2190	NUM
cjfa-20422	240	13	,	,	PUNCT
cjfa-20422	240	14	as	as	SCONJ
cjfa-20422	240	15	amended	amend	VERB
cjfa-20422	240	16	.	.	PUNCT
cjfa-20422	241	1	jastrzębska	jastrzębska	PROPN
cjfa-20422	241	2	,	,	PUNCT
cjfa-20422	241	3	m.	m.	NOUN
cjfa-20422	241	4	(	(	PUNCT
cjfa-20422	241	5	2017	2017	NUM
cjfa-20422	241	6	)	)	PUNCT
cjfa-20422	241	7	.	.	PUNCT
cjfa-20422	242	1	dług	dług	PROPN
cjfa-20422	242	2	ukryty	ukryty	ADJ
cjfa-20422	242	3	jednostek	jednostek	PROPN
cjfa-20422	242	4	samorządu	samorządu	PROPN
cjfa-20422	242	5	terytorialnego	terytorialnego	NOUN
cjfa-20422	242	6	–	–	PUNCT
cjfa-20422	242	7	przyczyny	przyczyny	NOUN
cjfa-20422	242	8	,	,	PUNCT
cjfa-20422	242	9	skutki	skutki	NOUN
cjfa-20422	242	10	,	,	PUNCT
cjfa-20422	242	11	przeciwdziałanie	przeciwdziałanie	NOUN
cjfa-20422	242	12	.	.	PUNCT
cjfa-20422	243	1	(	(	PUNCT
cjfa-20422	243	2	hidden	hide	VERB
cjfa-20422	243	3	debt	debt	NOUN
cjfa-20422	243	4	of	of	ADP
cjfa-20422	243	5	local	local	ADJ
cjfa-20422	243	6	government	government	NOUN
cjfa-20422	243	7	units	unit	NOUN
cjfa-20422	243	8	–	–	PUNCT
cjfa-20422	243	9	causes	cause	NOUN
cjfa-20422	243	10	,	,	PUNCT
cjfa-20422	243	11	results	result	NOUN
cjfa-20422	243	12	and	and	CCONJ
cjfa-20422	243	13	prevention	prevention	NOUN
cjfa-20422	243	14	.	.	PUNCT
cjfa-20422	243	15	)	)	PUNCT
cjfa-20422	244	1	annales	annale	VERB
cjfa-20422	244	2	universitatis	universitatis	PROPN
cjfa-20422	244	3	mariae	mariae	PROPN
cjfa-20422	244	4	curie	curie	PROPN
cjfa-20422	244	5	-	-	PUNCT
cjfa-20422	244	6	skłodowska	skłodowska	PROPN
cjfa-20422	244	7	,	,	PUNCT
cjfa-20422	244	8	lublin	lublin	PROPN
cjfa-20422	244	9	-	-	PUNCT
cjfa-20422	244	10	polonia	polonia	PROPN
cjfa-20422	244	11	,	,	PUNCT
cjfa-20422	244	12	sectio	sectio	NOUN
cjfa-20422	244	13	h	h	NOUN
cjfa-20422	244	14	,	,	PUNCT
cjfa-20422	244	15	li(4	li(4	NOUN
cjfa-20422	244	16	)	)	PUNCT
cjfa-20422	244	17	,	,	PUNCT
cjfa-20422	244	18	125–132	125–132	NUM
cjfa-20422	244	19	.	.	PUNCT
cjfa-20422	245	1	https://dx.doi.org/10.17951/h.2017.51.4.125	https://dx.doi.org/10.17951/h.2017.51.4.125	NOUN
cjfa-20422	245	2	.	.	PUNCT
cjfa-20422	245	3	jurewicz	jurewicz	PROPN
cjfa-20422	245	4	,	,	PUNCT
cjfa-20422	245	5	d.	d.	PROPN
cjfa-20422	245	6	(	(	PUNCT
cjfa-20422	245	7	2017a	2017a	NUM
cjfa-20422	245	8	)	)	PUNCT
cjfa-20422	245	9	.	.	PUNCT
cjfa-20422	246	1	refinansowanie	refinansowanie	PROPN
cjfa-20422	246	2	długu	długu	PROPN
cjfa-20422	246	3	polskich	polskich	PROPN
cjfa-20422	246	4	gmin	gmin	PROPN
cjfa-20422	246	5	.	.	PUNCT
cjfa-20422	247	1	(	(	PUNCT
cjfa-20422	247	2	refinancing	refinance	VERB
cjfa-20422	247	3	the	the	DET
cjfa-20422	247	4	debt	debt	NOUN
cjfa-20422	247	5	of	of	ADP
cjfa-20422	247	6	polish	polish	ADJ
cjfa-20422	247	7	municipalities	municipality	NOUN
cjfa-20422	247	8	.	.	PUNCT
cjfa-20422	247	9	)	)	PUNCT
cjfa-20422	248	1	ruch	ruch	PROPN
cjfa-20422	248	2	prawniczy	prawniczy	PROPN
cjfa-20422	248	3	,	,	PUNCT
cjfa-20422	248	4	ekonomiczny	ekonomiczny	PROPN
cjfa-20422	248	5	i	i	PROPN
cjfa-20422	248	6	socjologiczny	socjologiczny	PROPN
cjfa-20422	248	7	,	,	PUNCT
cjfa-20422	248	8	(	(	PUNCT
cjfa-20422	248	9	legal	legal	ADJ
cjfa-20422	248	10	,	,	PUNCT
cjfa-20422	248	11	economic	economic	ADJ
cjfa-20422	248	12	and	and	CCONJ
cjfa-20422	248	13	sociological	sociological	ADJ
cjfa-20422	248	14	movement	movement	NOUN
cjfa-20422	248	15	.	.	PUNCT
cjfa-20422	248	16	)	)	PUNCT
cjfa-20422	249	1	2	2	NUM
cjfa-20422	249	2	,	,	PUNCT
cjfa-20422	249	3	111–126	111–126	NUM
cjfa-20422	249	4	.	.	PUNCT
cjfa-20422	250	1	jurewicz	jurewicz	PROPN
cjfa-20422	250	2	,	,	PUNCT
cjfa-20422	250	3	d.	d.	PROPN
cjfa-20422	250	4	(	(	PUNCT
cjfa-20422	250	5	2017b	2017b	NUM
cjfa-20422	250	6	)	)	PUNCT
cjfa-20422	250	7	.	.	PUNCT
cjfa-20422	251	1	w	w	NOUN
cjfa-20422	251	2	poszukiwaniu	poszukiwaniu	NOUN
cjfa-20422	251	3	nowych	nowych	NOUN
cjfa-20422	251	4	mierników	mierników	PROPN
cjfa-20422	251	5	zadłużenia	zadłużenia	PROPN
cjfa-20422	251	6	samorządowego	samorządowego	NOUN
cjfa-20422	251	7	.	.	PUNCT
cjfa-20422	251	8	analiza	analiza	NOUN
cjfa-20422	251	9	przypadku	przypadku	NOUN
cjfa-20422	251	10	na	na	X
cjfa-20422	251	11	przykładzie	przykładzie	ADJ
cjfa-20422	251	12	okresu	okresu	NOUN
cjfa-20422	251	13	spłaty	spłaty	NOUN
cjfa-20422	251	14	gmin	gmin	NOUN
cjfa-20422	251	15	województwa	województwa	VERB
cjfa-20422	251	16	kujawsko	kujawsko	PROPN
cjfa-20422	251	17	-	-	PUNCT
cjfa-20422	251	18	pomorskiego	pomorskiego	PROPN
cjfa-20422	251	19	w	w	PROPN
cjfa-20422	251	20	latach	latach	NOUN
cjfa-20422	251	21	2002–2015	2002–2015	NUM
cjfa-20422	251	22	.	.	PUNCT
cjfa-20422	252	1	(	(	PUNCT
cjfa-20422	252	2	in	in	ADP
cjfa-20422	252	3	search	search	NOUN
cjfa-20422	252	4	of	of	ADP
cjfa-20422	252	5	new	new	ADJ
cjfa-20422	252	6	measuring	measuring	NOUN
cjfa-20422	252	7	means	mean	NOUN
cjfa-20422	252	8	for	for	ADP
cjfa-20422	252	9	local	local	ADJ
cjfa-20422	252	10	government	government	NOUN
cjfa-20422	252	11	debt	debt	NOUN
cjfa-20422	252	12	.	.	PUNCT
cjfa-20422	253	1	case	case	NOUN
cjfa-20422	253	2	study	study	NOUN
cjfa-20422	253	3	exemplified	exemplify	VERB
cjfa-20422	253	4	by	by	ADP
cjfa-20422	253	5	the	the	DET
cjfa-20422	253	6	repayment	repayment	NOUN
cjfa-20422	253	7	period	period	NOUN
cjfa-20422	253	8	for	for	ADP
cjfa-20422	253	9	the	the	DET
cjfa-20422	253	10	municipalities	municipality	NOUN
cjfa-20422	253	11	of	of	ADP
cjfa-20422	253	12	kujawsko	kujawsko	ADJ
cjfa-20422	253	13	-	-	PUNCT
cjfa-20422	253	14	pomorskie	pomorskie	NOUN
cjfa-20422	253	15	voivodeship	voivodeship	NOUN
cjfa-20422	253	16	in	in	ADP
cjfa-20422	253	17	years	year	NOUN
cjfa-20422	253	18	2002–2015	2002–2015	NUM
cjfa-20422	253	19	.	.	PUNCT
cjfa-20422	253	20	)	)	PUNCT
cjfa-20422	254	1	prawo	prawo	PROPN
cjfa-20422	254	2	budżetowe	budżetowe	NOUN
cjfa-20422	254	3	państwa	państwa	NOUN
cjfa-20422	254	4	i	i	PRON
cjfa-20422	254	5	samorządu	samorządu	VERB
cjfa-20422	254	6	,	,	PUNCT
cjfa-20422	254	7	(	(	PUNCT
cjfa-20422	254	8	budget	budget	NOUN
cjfa-20422	254	9	law	law	NOUN
cjfa-20422	254	10	of	of	ADP
cjfa-20422	254	11	the	the	DET
cjfa-20422	254	12	state	state	NOUN
cjfa-20422	254	13	and	and	CCONJ
cjfa-20422	254	14	the	the	DET
cjfa-20422	254	15	self	self	NOUN
cjfa-20422	254	16	-	-	PUNCT
cjfa-20422	254	17	government	government	NOUN
cjfa-20422	254	18	.	.	PUNCT
cjfa-20422	254	19	)	)	PUNCT
cjfa-20422	255	1	1(5	1(5	NUM
cjfa-20422	255	2	)	)	PUNCT
cjfa-20422	255	3	,	,	PUNCT
cjfa-20422	255	4	47	47	NUM
cjfa-20422	255	5	–	–	PUNCT
cjfa-20422	255	6	 	 	SPACE
cjfa-20422	255	7	60	60	NUM
cjfa-20422	255	8	.	.	PUNCT
cjfa-20422	255	9	https://dx.doi.org/10.12775/pbps.2017.003	https://dx.doi.org/10.12775/pbps.2017.003	PROPN
cjfa-20422	255	10	.	.	PUNCT
cjfa-20422	256	1	klupczyński	klupczyński	PROPN
cjfa-20422	256	2	,	,	PUNCT
cjfa-20422	256	3	m.	m.	NOUN
cjfa-20422	256	4	(	(	PUNCT
cjfa-20422	256	5	2015a	2015a	NUM
cjfa-20422	256	6	)	)	PUNCT
cjfa-20422	256	7	.	.	PUNCT
cjfa-20422	257	1	obligacje	obligacje	ADJ
cjfa-20422	257	2	przychodowe	przychodowe	NOUN
cjfa-20422	257	3	a	a	DET
cjfa-20422	257	4	indywidualny	indywidualny	NOUN
cjfa-20422	257	5	wskaźnik	wskaźnik	VERB
cjfa-20422	257	6	spłaty	spłaty	NOUN
cjfa-20422	257	7	zobowiązań	zobowiązań	NOUN
cjfa-20422	257	8	.	.	PUNCT
cjfa-20422	258	1	(	(	PUNCT
cjfa-20422	258	2	revenue	revenue	NOUN
cjfa-20422	258	3	bonds	bond	NOUN
cjfa-20422	258	4	and	and	CCONJ
cjfa-20422	258	5	an	an	DET
cjfa-20422	258	6	individual	individual	ADJ
cjfa-20422	258	7	indicator	indicator	NOUN
cjfa-20422	258	8	of	of	ADP
cjfa-20422	258	9	liability	liability	NOUN
cjfa-20422	258	10	repayment	repayment	NOUN
cjfa-20422	258	11	.	.	PUNCT
cjfa-20422	258	12	)	)	PUNCT
cjfa-20422	259	1	prawo	prawo	PROPN
cjfa-20422	259	2	budżetowe	budżetowe	NOUN
cjfa-20422	259	3	państwa	państwa	NOUN
cjfa-20422	259	4	i	i	PRON
cjfa-20422	259	5	samorządu	samorządu	VERB
cjfa-20422	259	6	,	,	PUNCT
cjfa-20422	259	7	(	(	PUNCT
cjfa-20422	259	8	budget	budget	NOUN
cjfa-20422	259	9	law	law	NOUN
cjfa-20422	259	10	of	of	ADP
cjfa-20422	259	11	the	the	DET
cjfa-20422	259	12	state	state	NOUN
cjfa-20422	259	13	and	and	CCONJ
cjfa-20422	259	14	the	the	DET
cjfa-20422	259	15	self	self	NOUN
cjfa-20422	259	16	-	-	PUNCT
cjfa-20422	259	17	government	government	NOUN
cjfa-20422	259	18	.	.	PUNCT
cjfa-20422	259	19	)	)	PUNCT
cjfa-20422	260	1	1(3	1(3	NUM
cjfa-20422	260	2	)	)	PUNCT
cjfa-20422	260	3	,	,	PUNCT
cjfa-20422	260	4	77–91	77–91	NUM
cjfa-20422	260	5	.	.	PUNCT
cjfa-20422	261	1	https://dx.doi.org/10.12775/pbps	https://dx.doi.org/10.12775/pbps	NOUN
cjfa-20422	261	2	.2015.005	.2015.005	PUNCT
cjfa-20422	261	3	.	.	PUNCT
cjfa-20422	262	1	klupczyński	klupczyński	PROPN
cjfa-20422	262	2	,	,	PUNCT
cjfa-20422	262	3	m.	m.	NOUN
cjfa-20422	262	4	(	(	PUNCT
cjfa-20422	262	5	2015b	2015b	NUM
cjfa-20422	262	6	)	)	PUNCT
cjfa-20422	262	7	.	.	PUNCT
cjfa-20422	263	1	upadłość	upadłość	PROPN
cjfa-20422	263	2	komunalna	komunalna	PROPN
cjfa-20422	263	3	.	.	PUNCT
cjfa-20422	264	1	(	(	PUNCT
cjfa-20422	264	2	municipal	municipal	ADJ
cjfa-20422	264	3	bankruptcy	bankruptcy	NOUN
cjfa-20422	264	4	.	.	PUNCT
cjfa-20422	264	5	)	)	PUNCT
cjfa-20422	265	1	in	in	ADP
cjfa-20422	265	2	j.	j.	PROPN
cjfa-20422	265	3	wantochrekowski	wantochrekowski	PROPN
cjfa-20422	265	4	(	(	PUNCT
cjfa-20422	265	5	ed	ed	NOUN
cjfa-20422	265	6	.	.	PUNCT
cjfa-20422	265	7	)	)	PUNCT
cjfa-20422	265	8	.	.	PUNCT
cjfa-20422	266	1	samorząd	samorząd	PROPN
cjfa-20422	266	2	terytorialny	terytorialny	VERB
cjfa-20422	266	3	w	w	PROPN
cjfa-20422	266	4	polsce	polsce	PROPN
cjfa-20422	266	5	.	.	PUNCT
cjfa-20422	267	1	uwagi	uwagi	PROPN
cjfa-20422	267	2	de	de	PROPN
cjfa-20422	267	3	lege	lege	NOUN
cjfa-20422	267	4	lata	lata	NOUN
cjfa-20422	267	5	i	i	PROPN
cjfa-20422	267	6	de	de	PROPN
cjfa-20422	267	7	lege	lege	NOUN
cjfa-20422	267	8	ferenda	ferenda	NOUN
cjfa-20422	267	9	.	.	PUNCT
cjfa-20422	268	1	(	(	PUNCT
cjfa-20422	268	2	local	local	ADJ
cjfa-20422	268	3	government	government	NOUN
cjfa-20422	268	4	in	in	ADP
cjfa-20422	268	5	poland	poland	PROPN
cjfa-20422	268	6	.	.	PUNCT
cjfa-20422	269	1	de	de	PROPN
cjfa-20422	269	2	lege	lege	NOUN
cjfa-20422	269	3	lata	lata	NOUN
cjfa-20422	269	4	and	and	CCONJ
cjfa-20422	269	5	de	de	PROPN
cjfa-20422	269	6	lege	lege	NOUN
cjfa-20422	269	7	ferenda	ferenda	NOUN
cjfa-20422	269	8	remarks	remark	VERB
cjfa-20422	269	9	.	.	PUNCT
cjfa-20422	269	10	)	)	PUNCT
cjfa-20422	270	1	włocławek	włocławek	NOUN
cjfa-20422	270	2	:	:	PUNCT
cjfa-20422	270	3	państwowa	państwowa	NOUN
cjfa-20422	270	4	wyższa	wyższa	PROPN
cjfa-20422	270	5	szkoła	szkoła	PROPN
cjfa-20422	270	6	zawodowa	zawodowa	PROPN
cjfa-20422	270	7	we	we	PRON
cjfa-20422	270	8	włocławku	włocławku	VERB
cjfa-20422	270	9	.	.	PUNCT
cjfa-20422	271	1	kornberger	kornberger	NOUN
cjfa-20422	271	2	-	-	PUNCT
cjfa-20422	271	3	sokołowska	sokołowska	NOUN
cjfa-20422	271	4	,	,	PUNCT
cjfa-20422	271	5	e.	e.	PROPN
cjfa-20422	271	6	(	(	PUNCT
cjfa-20422	271	7	2012	2012	NUM
cjfa-20422	271	8	)	)	PUNCT
cjfa-20422	271	9	.	.	PUNCT
cjfa-20422	272	1	finanse	finanse	PROPN
cjfa-20422	272	2	jednostek	jednostek	PROPN
cjfa-20422	272	3	samorządu	samorządu	PROPN
cjfa-20422	272	4	terytorialnego	terytorialnego	PROPN
cjfa-20422	272	5	.	.	PUNCT
cjfa-20422	273	1	(	(	PUNCT
cjfa-20422	273	2	finances	finance	NOUN
cjfa-20422	273	3	of	of	ADP
cjfa-20422	273	4	local	local	ADJ
cjfa-20422	273	5	government	government	NOUN
cjfa-20422	273	6	units	unit	NOUN
cjfa-20422	273	7	.	.	PUNCT
cjfa-20422	273	8	)	)	PUNCT
cjfa-20422	274	1	warsaw	warsaw	PROPN
cjfa-20422	274	2	:	:	PUNCT
cjfa-20422	274	3	lexis	lexis	X
cjfa-20422	274	4	nexis	nexis	PROPN
cjfa-20422	274	5	.	.	PUNCT
cjfa-20422	275	1	krrio	krrio	PROPN
cjfa-20422	275	2	(	(	PUNCT
cjfa-20422	275	3	krajowa	krajowa	NOUN
cjfa-20422	275	4	rada	rada	PROPN
cjfa-20422	275	5	regionalnych	regionalnych	VERB
cjfa-20422	275	6	izb	izb	ADP
cjfa-20422	275	7	obrachunkowych	obrachunkowych	NOUN
cjfa-20422	275	8	)	)	PUNCT
cjfa-20422	275	9	(	(	PUNCT
cjfa-20422	275	10	2018	2018	NUM
cjfa-20422	275	11	)	)	PUNCT
cjfa-20422	275	12	.	.	PUNCT
cjfa-20422	276	1	sprawozdanie	sprawozdanie	PROPN
cjfa-20422	276	2	z	z	PROPN
cjfa-20422	276	3	działalności	działalności	PROPN
cjfa-20422	276	4	regionalnych	regionalnych	NOUN
cjfa-20422	276	5	izb	izb	ADP
cjfa-20422	276	6	obrachunkowych	obrachunkowych	NOUN
cjfa-20422	276	7	i	i	PROPN
cjfa-20422	276	8	wykonania	wykonania	PROPN
cjfa-20422	276	9	budżetu	budżetu	NOUN
cjfa-20422	276	10	przez	przez	NOUN
cjfa-20422	276	11	jednostki	jednostki	PROPN
cjfa-20422	276	12	samorządu	samorządu	ADJ
cjfa-20422	276	13	terytorialnego	terytorialnego	PROPN
cjfa-20422	276	14	w	w	PROPN
cjfa-20422	276	15	2017	2017	NUM
cjfa-20422	276	16	roku	roku	NOUN
cjfa-20422	276	17	.	.	PUNCT
cjfa-20422	277	1	(	(	PUNCT
cjfa-20422	277	2	report	report	NOUN
cjfa-20422	277	3	on	on	ADP
cjfa-20422	277	4	the	the	DET
cjfa-20422	277	5	activities	activity	NOUN
cjfa-20422	277	6	of	of	ADP
cjfa-20422	277	7	regional	regional	ADJ
cjfa-20422	277	8	chambers	chamber	NOUN
cjfa-20422	277	9	of	of	ADP
cjfa-20422	277	10	auditors	auditor	NOUN
cjfa-20422	277	11	and	and	CCONJ
cjfa-20422	277	12	budget	budget	NOUN
cjfa-20422	277	13	implementation	implementation	NOUN
cjfa-20422	277	14	by	by	ADP
cjfa-20422	277	15	local	local	ADJ
cjfa-20422	277	16	government	government	NOUN
cjfa-20422	277	17	units	unit	NOUN
cjfa-20422	277	18	in	in	ADP
cjfa-20422	277	19	2017	2017	NUM
cjfa-20422	277	20	.	.	PUNCT
cjfa-20422	277	21	)	)	PUNCT
cjfa-20422	278	1	warsaw	warsaw	PROPN
cjfa-20422	278	2	:	:	PUNCT
cjfa-20422	278	3	rio	rio	PROPN
cjfa-20422	278	4	.	.	PUNCT
cjfa-20422	279	1	langer	langer	PROPN
cjfa-20422	279	2	,	,	PUNCT
cjfa-20422	279	3	m.	m.	NOUN
cjfa-20422	279	4	(	(	PUNCT
cjfa-20422	279	5	2014	2014	NUM
cjfa-20422	279	6	)	)	PUNCT
cjfa-20422	279	7	.	.	PUNCT
cjfa-20422	280	1	ukryte	ukryte	PROPN
cjfa-20422	280	2	formy	formy	PROPN
cjfa-20422	280	3	zadłużenia	zadłużenia	PROPN
cjfa-20422	280	4	jednostek	jednostek	PROPN
cjfa-20422	280	5	samorządu	samorządu	PROPN
cjfa-20422	280	6	terytorialnego	terytorialnego	PROPN
cjfa-20422	280	7	–	–	PUNCT
cjfa-20422	280	8	próba	próba	PROPN
cjfa-20422	280	9	oceny	oceny	PROPN
cjfa-20422	280	10	zjawiska	zjawiska	PROPN
cjfa-20422	280	11	.	.	PUNCT
cjfa-20422	281	1	(	(	PUNCT
cjfa-20422	281	2	hidden	hide	VERB
cjfa-20422	281	3	forms	form	NOUN
cjfa-20422	281	4	of	of	ADP
cjfa-20422	281	5	debt	debt	NOUN
cjfa-20422	281	6	in	in	ADP
cjfa-20422	281	7	local	local	ADJ
cjfa-20422	281	8	government	government	NOUN
cjfa-20422	281	9	units	unit	NOUN
cjfa-20422	281	10	–	–	PUNCT
cjfa-20422	281	11	evaluation	evaluation	NOUN
cjfa-20422	281	12	attempt	attempt	NOUN
cjfa-20422	281	13	.	.	PUNCT
cjfa-20422	281	14	)	)	PUNCT
cjfa-20422	282	1	prawo	prawo	PROPN
cjfa-20422	282	2	budżetowe	budżetowe	NOUN
cjfa-20422	282	3	państwa	państwa	NOUN
cjfa-20422	282	4	i	i	PRON
cjfa-20422	282	5	samorządu	samorządu	VERB
cjfa-20422	282	6	,	,	PUNCT
cjfa-20422	282	7	(	(	PUNCT
cjfa-20422	282	8	budget	budget	NOUN
cjfa-20422	282	9	law	law	NOUN
cjfa-20422	282	10	of	of	ADP
cjfa-20422	282	11	the	the	DET
cjfa-20422	282	12	state	state	NOUN
cjfa-20422	282	13	and	and	CCONJ
cjfa-20422	282	14	the	the	DET
cjfa-20422	282	15	selfgovernment	selfgovernment	NOUN
cjfa-20422	282	16	.	.	PUNCT
cjfa-20422	282	17	)	)	PUNCT
cjfa-20422	283	1	4(2	4(2	NUM
cjfa-20422	283	2	)	)	PUNCT
cjfa-20422	283	3	,	,	PUNCT
cjfa-20422	284	1	75–86	75–86	NUM
cjfa-20422	284	2	.	.	PUNCT
cjfa-20422	285	1	https://dx.doi.org/10.12775/pbps.2014.038	https://dx.doi.org/10.12775/pbps.2014.038	PROPN
cjfa-20422	285	2	.	.	PUNCT
cjfa-20422	286	1	ncrca	ncrca	PROPN
cjfa-20422	286	2	(	(	PUNCT
cjfa-20422	286	3	national	national	PROPN
cjfa-20422	286	4	council	council	PROPN
cjfa-20422	286	5	of	of	ADP
cjfa-20422	286	6	regional	regional	ADJ
cjfa-20422	286	7	chambers	chamber	NOUN
cjfa-20422	286	8	of	of	ADP
cjfa-20422	286	9	audit	audit	NOUN
cjfa-20422	286	10	)	)	PUNCT
cjfa-20422	286	11	(	(	PUNCT
cjfa-20422	286	12	2018	2018	NUM
cjfa-20422	286	13	)	)	PUNCT
cjfa-20422	286	14	.	.	PUNCT
cjfa-20422	287	1	report	report	NOUN
cjfa-20422	287	2	on	on	ADP
cjfa-20422	287	3	the	the	DET
cjfa-20422	287	4	activities	activity	NOUN
cjfa-20422	287	5	of	of	ADP
cjfa-20422	287	6	regional	regional	ADJ
cjfa-20422	287	7	chambers	chamber	NOUN
cjfa-20422	287	8	of	of	ADP
cjfa-20422	287	9	audit	audit	NOUN
cjfa-20422	287	10	and	and	CCONJ
cjfa-20422	287	11	budget	budget	NOUN
cjfa-20422	287	12	execution	execution	NOUN
cjfa-20422	287	13	by	by	ADP
cjfa-20422	287	14	local	local	ADJ
cjfa-20422	287	15	government	government	NOUN
cjfa-20422	287	16	units	unit	NOUN
cjfa-20422	287	17	in	in	ADP
cjfa-20422	287	18	2017	2017	NUM
cjfa-20422	287	19	.	.	PUNCT
cjfa-20422	288	1	warsaw	warsaw	PROPN
cjfa-20422	288	2	:	:	PUNCT
cjfa-20422	288	3	national	national	PROPN
cjfa-20422	288	4	council	council	PROPN
cjfa-20422	288	5	of	of	ADP
cjfa-20422	288	6	rca	rca	PROPN
cjfa-20422	288	7	.	.	PROPN
cjfa-20422	288	8	ncrca	ncrca	PROPN
cjfa-20422	288	9	(	(	PUNCT
cjfa-20422	288	10	national	national	PROPN
cjfa-20422	288	11	council	council	PROPN
cjfa-20422	288	12	of	of	ADP
cjfa-20422	288	13	regional	regional	ADJ
cjfa-20422	288	14	chambers	chamber	NOUN
cjfa-20422	288	15	of	of	ADP
cjfa-20422	288	16	audit	audit	NOUN
cjfa-20422	288	17	)	)	PUNCT
cjfa-20422	288	18	(	(	PUNCT
cjfa-20422	288	19	2017	2017	NUM
cjfa-20422	288	20	)	)	PUNCT
cjfa-20422	288	21	.	.	PUNCT
cjfa-20422	289	1	report	report	NOUN
cjfa-20422	289	2	on	on	ADP
cjfa-20422	289	3	the	the	DET
cjfa-20422	289	4	activities	activity	NOUN
cjfa-20422	289	5	of	of	ADP
cjfa-20422	289	6	regional	regional	ADJ
cjfa-20422	289	7	chambers	chamber	NOUN
cjfa-20422	289	8	of	of	ADP
cjfa-20422	289	9	audit	audit	NOUN
cjfa-20422	289	10	and	and	CCONJ
cjfa-20422	289	11	budget	budget	NOUN
cjfa-20422	289	12	execution	execution	NOUN
cjfa-20422	289	13	by	by	ADP
cjfa-20422	289	14	local	local	ADJ
cjfa-20422	289	15	government	government	NOUN
cjfa-20422	289	16	units	unit	NOUN
cjfa-20422	289	17	in	in	ADP
cjfa-20422	289	18	2016	2016	NUM
cjfa-20422	289	19	.	.	PUNCT
cjfa-20422	290	1	warsaw	warsaw	PROPN
cjfa-20422	290	2	:	:	PUNCT
cjfa-20422	290	3	national	national	PROPN
cjfa-20422	290	4	council	council	PROPN
cjfa-20422	290	5	of	of	ADP
cjfa-20422	290	6	rca	rca	PROPN
cjfa-20422	290	7	.	.	PUNCT
cjfa-20422	291	1	financial	financial	ADJ
cjfa-20422	291	2	stability	stability	NOUN
cjfa-20422	291	3	of	of	ADP
cjfa-20422	291	4	local	local	ADJ
cjfa-20422	291	5	government	government	NOUN
cjfa-20422	291	6	units	unit	NOUN
cjfa-20422	291	7	…	…	PUNCT
cjfa-20422	291	8	45	45	NUM
cjfa-20422	291	9	ncrca	ncrca	NOUN
cjfa-20422	291	10	(	(	PUNCT
cjfa-20422	291	11	national	national	PROPN
cjfa-20422	291	12	council	council	PROPN
cjfa-20422	291	13	of	of	ADP
cjfa-20422	291	14	regional	regional	ADJ
cjfa-20422	291	15	chambers	chamber	NOUN
cjfa-20422	291	16	of	of	ADP
cjfa-20422	291	17	audit	audit	NOUN
cjfa-20422	291	18	)	)	PUNCT
cjfa-20422	291	19	(	(	PUNCT
cjfa-20422	291	20	2016	2016	NUM
cjfa-20422	291	21	)	)	PUNCT
cjfa-20422	291	22	.	.	PUNCT
cjfa-20422	292	1	report	report	NOUN
cjfa-20422	292	2	on	on	ADP
cjfa-20422	292	3	the	the	DET
cjfa-20422	292	4	activities	activity	NOUN
cjfa-20422	292	5	of	of	ADP
cjfa-20422	292	6	regional	regional	ADJ
cjfa-20422	292	7	chambers	chamber	NOUN
cjfa-20422	292	8	of	of	ADP
cjfa-20422	292	9	audit	audit	NOUN
cjfa-20422	292	10	and	and	CCONJ
cjfa-20422	292	11	budget	budget	NOUN
cjfa-20422	292	12	execution	execution	NOUN
cjfa-20422	292	13	by	by	ADP
cjfa-20422	292	14	local	local	ADJ
cjfa-20422	292	15	government	government	NOUN
cjfa-20422	292	16	units	unit	NOUN
cjfa-20422	292	17	in	in	ADP
cjfa-20422	292	18	2015	2015	NUM
cjfa-20422	292	19	.	.	PUNCT
cjfa-20422	293	1	warsaw	warsaw	PROPN
cjfa-20422	293	2	:	:	PUNCT
cjfa-20422	293	3	national	national	PROPN
cjfa-20422	293	4	council	council	PROPN
cjfa-20422	293	5	of	of	ADP
cjfa-20422	293	6	rca	rca	PROPN
cjfa-20422	293	7	.	.	PROPN
cjfa-20422	293	8	ncrca	ncrca	PROPN
cjfa-20422	293	9	(	(	PUNCT
cjfa-20422	293	10	national	national	PROPN
cjfa-20422	293	11	council	council	PROPN
cjfa-20422	293	12	of	of	ADP
cjfa-20422	293	13	regional	regional	ADJ
cjfa-20422	293	14	chambers	chamber	NOUN
cjfa-20422	293	15	of	of	ADP
cjfa-20422	293	16	audit	audit	NOUN
cjfa-20422	293	17	)	)	PUNCT
cjfa-20422	293	18	(	(	PUNCT
cjfa-20422	293	19	2015	2015	NUM
cjfa-20422	293	20	)	)	PUNCT
cjfa-20422	293	21	.	.	PUNCT
cjfa-20422	294	1	report	report	NOUN
cjfa-20422	294	2	on	on	ADP
cjfa-20422	294	3	the	the	DET
cjfa-20422	294	4	activities	activity	NOUN
cjfa-20422	294	5	of	of	ADP
cjfa-20422	294	6	regional	regional	ADJ
cjfa-20422	294	7	chambers	chamber	NOUN
cjfa-20422	294	8	of	of	ADP
cjfa-20422	294	9	audit	audit	NOUN
cjfa-20422	294	10	and	and	CCONJ
cjfa-20422	294	11	budget	budget	NOUN
cjfa-20422	294	12	execution	execution	NOUN
cjfa-20422	294	13	by	by	ADP
cjfa-20422	294	14	local	local	ADJ
cjfa-20422	294	15	government	government	NOUN
cjfa-20422	294	16	units	unit	NOUN
cjfa-20422	294	17	in	in	ADP
cjfa-20422	294	18	2014	2014	NUM
cjfa-20422	294	19	.	.	PUNCT
cjfa-20422	295	1	warsaw	warsaw	PROPN
cjfa-20422	295	2	:	:	PUNCT
cjfa-20422	295	3	national	national	PROPN
cjfa-20422	295	4	council	council	PROPN
cjfa-20422	295	5	of	of	ADP
cjfa-20422	295	6	rca	rca	PROPN
cjfa-20422	295	7	.	.	PROPN
cjfa-20422	295	8	ncrca	ncrca	PROPN
cjfa-20422	295	9	(	(	PUNCT
cjfa-20422	295	10	national	national	PROPN
cjfa-20422	295	11	council	council	PROPN
cjfa-20422	295	12	of	of	ADP
cjfa-20422	295	13	regional	regional	ADJ
cjfa-20422	295	14	chambers	chamber	NOUN
cjfa-20422	295	15	of	of	ADP
cjfa-20422	295	16	audit	audit	NOUN
cjfa-20422	295	17	)	)	PUNCT
cjfa-20422	295	18	(	(	PUNCT
cjfa-20422	295	19	2014	2014	NUM
cjfa-20422	295	20	)	)	PUNCT
cjfa-20422	295	21	.	.	PUNCT
cjfa-20422	296	1	report	report	NOUN
cjfa-20422	296	2	on	on	ADP
cjfa-20422	296	3	the	the	DET
cjfa-20422	296	4	activities	activity	NOUN
cjfa-20422	296	5	of	of	ADP
cjfa-20422	296	6	regional	regional	ADJ
cjfa-20422	296	7	chambers	chamber	NOUN
cjfa-20422	296	8	of	of	ADP
cjfa-20422	296	9	audit	audit	NOUN
cjfa-20422	296	10	and	and	CCONJ
cjfa-20422	296	11	budget	budget	NOUN
cjfa-20422	296	12	execution	execution	NOUN
cjfa-20422	296	13	by	by	ADP
cjfa-20422	296	14	local	local	ADJ
cjfa-20422	296	15	government	government	NOUN
cjfa-20422	296	16	units	unit	NOUN
cjfa-20422	296	17	in	in	ADP
cjfa-20422	296	18	2013	2013	NUM
cjfa-20422	296	19	.	.	PUNCT
cjfa-20422	297	1	warsaw	warsaw	PROPN
cjfa-20422	297	2	:	:	PUNCT
cjfa-20422	297	3	national	national	PROPN
cjfa-20422	297	4	council	council	PROPN
cjfa-20422	297	5	of	of	ADP
cjfa-20422	297	6	rca	rca	PROPN
cjfa-20422	297	7	.	.	PROPN
cjfa-20422	297	8	ncrca	ncrca	PROPN
cjfa-20422	297	9	(	(	PUNCT
cjfa-20422	297	10	national	national	PROPN
cjfa-20422	297	11	council	council	PROPN
cjfa-20422	297	12	of	of	ADP
cjfa-20422	297	13	regional	regional	ADJ
cjfa-20422	297	14	chambers	chamber	NOUN
cjfa-20422	297	15	of	of	ADP
cjfa-20422	297	16	audit	audit	NOUN
cjfa-20422	297	17	)	)	PUNCT
cjfa-20422	297	18	(	(	PUNCT
cjfa-20422	297	19	2012	2012	NUM
cjfa-20422	297	20	)	)	PUNCT
cjfa-20422	297	21	.	.	PUNCT
cjfa-20422	298	1	report	report	NOUN
cjfa-20422	298	2	on	on	ADP
cjfa-20422	298	3	the	the	DET
cjfa-20422	298	4	activities	activity	NOUN
cjfa-20422	298	5	of	of	ADP
cjfa-20422	298	6	regional	regional	ADJ
cjfa-20422	298	7	chambers	chamber	NOUN
cjfa-20422	298	8	of	of	ADP
cjfa-20422	298	9	audit	audit	NOUN
cjfa-20422	298	10	and	and	CCONJ
cjfa-20422	298	11	budget	budget	NOUN
cjfa-20422	298	12	execution	execution	NOUN
cjfa-20422	298	13	by	by	ADP
cjfa-20422	298	14	local	local	ADJ
cjfa-20422	298	15	government	government	NOUN
cjfa-20422	298	16	units	unit	NOUN
cjfa-20422	298	17	in	in	ADP
cjfa-20422	298	18	2011	2011	NUM
cjfa-20422	298	19	.	.	PUNCT
cjfa-20422	299	1	warsaw	warsaw	PROPN
cjfa-20422	299	2	:	:	PUNCT
cjfa-20422	299	3	national	national	PROPN
cjfa-20422	299	4	council	council	PROPN
cjfa-20422	299	5	of	of	ADP
cjfa-20422	299	6	rca	rca	PROPN
cjfa-20422	300	1	.	.	PUNCT
cjfa-20422	300	2	ostałecka	ostałecka	PROPN
cjfa-20422	300	3	,	,	PUNCT
cjfa-20422	300	4	a.	a.	PROPN
cjfa-20422	300	5	(	(	PUNCT
cjfa-20422	300	6	2013	2013	NUM
cjfa-20422	300	7	)	)	PUNCT
cjfa-20422	300	8	.	.	PUNCT
cjfa-20422	301	1	współpraca	współpraca	PROPN
cjfa-20422	301	2	jednostek	jednostek	PROPN
cjfa-20422	301	3	samorządu	samorządu	PROPN
cjfa-20422	301	4	terytorialnego	terytorialnego	PROPN
cjfa-20422	301	5	z	z	PROPN
cjfa-20422	301	6	instytucjami	instytucjami	PROPN
cjfa-20422	301	7	finansowymi	finansowymi	PROPN
cjfa-20422	301	8	.	.	PUNCT
cjfa-20422	302	1	(	(	PUNCT
cjfa-20422	302	2	cooperation	cooperation	NOUN
cjfa-20422	302	3	of	of	ADP
cjfa-20422	302	4	local	local	ADJ
cjfa-20422	302	5	government	government	NOUN
cjfa-20422	302	6	units	unit	NOUN
cjfa-20422	302	7	with	with	ADP
cjfa-20422	302	8	financial	financial	ADJ
cjfa-20422	302	9	institutions	institution	NOUN
cjfa-20422	302	10	.	.	PUNCT
cjfa-20422	302	11	)	)	PUNCT
cjfa-20422	303	1	in	in	ADP
cjfa-20422	303	2	a.	a.	NOUN
cjfa-20422	303	3	babczuk	babczuk	PROPN
cjfa-20422	303	4	(	(	PUNCT
cjfa-20422	303	5	ed	ed	NOUN
cjfa-20422	303	6	.	.	PUNCT
cjfa-20422	303	7	)	)	PUNCT
cjfa-20422	303	8	.	.	PUNCT
cjfa-20422	304	1	rozwój	rozwój	PROPN
cjfa-20422	304	2	w	w	ADP
cjfa-20422	304	3	warunkach	warunkach	PROPN
cjfa-20422	304	4	kryzysu	kryzysu	PROPN
cjfa-20422	304	5	.	.	PUNCT
cjfa-20422	305	1	wybrane	wybrane	NOUN
cjfa-20422	305	2	zagadnienia	zagadnienia	PROPN
cjfa-20422	305	3	zarządzania	zarządzania	PROPN
cjfa-20422	305	4	finansami	finansami	PROPN
cjfa-20422	305	5	jednostek	jednostek	PROPN
cjfa-20422	305	6	samorządu	samorządu	PROPN
cjfa-20422	305	7	terytorialnego	terytorialnego	PROPN
cjfa-20422	305	8	.	.	PUNCT
cjfa-20422	306	1	(	(	PUNCT
cjfa-20422	306	2	development	development	NOUN
cjfa-20422	306	3	in	in	ADP
cjfa-20422	306	4	crisis	crisis	NOUN
cjfa-20422	306	5	.	.	PUNCT
cjfa-20422	307	1	selected	select	VERB
cjfa-20422	307	2	issues	issue	NOUN
cjfa-20422	307	3	of	of	ADP
cjfa-20422	307	4	financial	financial	ADJ
cjfa-20422	307	5	management	management	NOUN
cjfa-20422	307	6	of	of	ADP
cjfa-20422	307	7	local	local	ADJ
cjfa-20422	307	8	government	government	NOUN
cjfa-20422	307	9	units	unit	NOUN
cjfa-20422	307	10	.	.	PUNCT
cjfa-20422	307	11	)	)	PUNCT
cjfa-20422	308	1	warsaw	warsaw	PROPN
cjfa-20422	308	2	:	:	PUNCT
cjfa-20422	308	3	fundacja	fundacja	PROPN
cjfa-20422	308	4	rozwoju	rozwoju	PROPN
cjfa-20422	308	5	demokracji	demokracji	PROPN
cjfa-20422	308	6	lokalnej	lokalnej	PROPN
cjfa-20422	308	7	.	.	PUNCT
cjfa-20422	309	1	owsiak	owsiak	PROPN
cjfa-20422	309	2	,	,	PUNCT
cjfa-20422	309	3	s.	s.	PROPN
cjfa-20422	309	4	(	(	PUNCT
cjfa-20422	309	5	2017	2017	NUM
cjfa-20422	309	6	)	)	PUNCT
cjfa-20422	309	7	.	.	PUNCT
cjfa-20422	310	1	finanse	finanse	PROPN
cjfa-20422	310	2	publiczne	publiczne	PROPN
cjfa-20422	310	3	.	.	PUNCT
cjfa-20422	311	1	współczesne	współczesne	PROPN
cjfa-20422	311	2	ujęcie	ujęcie	NOUN
cjfa-20422	311	3	.	.	PUNCT
cjfa-20422	312	1	(	(	PUNCT
cjfa-20422	312	2	public	public	ADJ
cjfa-20422	312	3	finances	finance	NOUN
cjfa-20422	312	4	.	.	PUNCT
cjfa-20422	313	1	a	a	DET
cjfa-20422	313	2	modern	modern	ADJ
cjfa-20422	313	3	approach	approach	NOUN
cjfa-20422	313	4	)	)	PUNCT
cjfa-20422	313	5	warsaw	warsaw	PROPN
cjfa-20422	313	6	:	:	PUNCT
cjfa-20422	313	7	pwn	pwn	PROPN
cjfa-20422	313	8	.	.	PUNCT
cjfa-20422	314	1	p.f.a	p.f.a	PROPN
cjfa-20422	314	2	.	.	PUNCT
cjfa-20422	314	3	act	act	PROPN
cjfa-20422	314	4	of	of	ADP
cjfa-20422	314	5	27	27	NUM
cjfa-20422	314	6	august	august	PROPN
cjfa-20422	314	7	2009	2009	NUM
cjfa-20422	314	8	,	,	PUNCT
cjfa-20422	314	9	journal	journal	NOUN
cjfa-20422	314	10	of	of	ADP
cjfa-20422	314	11	laws	law	NOUN
cjfa-20422	314	12	of	of	ADP
cjfa-20422	314	13	2017	2017	NUM
cjfa-20422	314	14	,	,	PUNCT
cjfa-20422	314	15	item	item	NOUN
cjfa-20422	314	16	2077	2077	NUM
cjfa-20422	314	17	,	,	PUNCT
cjfa-20422	314	18	as	as	SCONJ
cjfa-20422	314	19	amended	amend	VERB
cjfa-20422	314	20	.	.	PUNCT
cjfa-20422	315	1	p.f.a	p.f.a	PROPN
cjfa-20422	315	2	.	.	PUNCT
cjfa-20422	316	1	of	of	ADP
cjfa-20422	316	2	2005	2005	NUM
cjfa-20422	316	3	.	.	PUNCT
cjfa-20422	317	1	act	act	NOUN
cjfa-20422	317	2	of	of	ADP
cjfa-20422	317	3	30	30	NUM
cjfa-20422	317	4	june	june	PROPN
cjfa-20422	317	5	2005	2005	NUM
cjfa-20422	317	6	r.	r.	PROPN
cjfa-20422	317	7	,	,	PUNCT
cjfa-20422	317	8	journal	journal	NOUN
cjfa-20422	317	9	of	of	ADP
cjfa-20422	317	10	laws	law	NOUN
cjfa-20422	317	11	of	of	ADP
cjfa-20422	317	12	2005	2005	NUM
cjfa-20422	317	13	,	,	PUNCT
cjfa-20422	317	14	no	no	INTJ
cjfa-20422	317	15	.	.	NOUN
cjfa-20422	317	16	249	249	NUM
cjfa-20422	317	17	,	,	PUNCT
cjfa-20422	317	18	item	item	NOUN
cjfa-20422	317	19	2104	2104	PROPN
cjfa-20422	317	20	as	as	SCONJ
cjfa-20422	317	21	amended	amend	VERB
cjfa-20422	317	22	.	.	PUNCT
cjfa-20422	318	1	rabiej	rabiej	PROPN
cjfa-20422	318	2	,	,	PUNCT
cjfa-20422	318	3	u.	u.	PROPN
cjfa-20422	318	4	(	(	PUNCT
cjfa-20422	318	5	2014	2014	NUM
cjfa-20422	318	6	)	)	PUNCT
cjfa-20422	318	7	.	.	PUNCT
cjfa-20422	319	1	efektywność	efektywność	PROPN
cjfa-20422	319	2	ekonomiczna	ekonomiczna	PROPN
cjfa-20422	319	3	wybranych	wybranych	VERB
cjfa-20422	319	4	instytucji	instytucji	PROPN
cjfa-20422	319	5	systemu	systemu	NOUN
cjfa-20422	319	6	finansowego	finansowego	PROPN
cjfa-20422	319	7	samorządu	samorządu	PROPN
cjfa-20422	319	8	terytorialnego	terytorialnego	NOUN
cjfa-20422	319	9	.	.	PUNCT
cjfa-20422	320	1	(	(	PUNCT
cjfa-20422	320	2	economic	economic	ADJ
cjfa-20422	320	3	efficiency	efficiency	NOUN
cjfa-20422	320	4	of	of	ADP
cjfa-20422	320	5	selected	select	VERB
cjfa-20422	320	6	institutions	institution	NOUN
cjfa-20422	320	7	of	of	ADP
cjfa-20422	320	8	the	the	DET
cjfa-20422	320	9	financial	financial	ADJ
cjfa-20422	320	10	system	system	NOUN
cjfa-20422	320	11	in	in	ADP
cjfa-20422	320	12	local	local	ADJ
cjfa-20422	320	13	governments	government	NOUN
cjfa-20422	320	14	.	.	PUNCT
cjfa-20422	320	15	)	)	PUNCT
cjfa-20422	321	1	prawo	prawo	PROPN
cjfa-20422	321	2	budżetowe	budżetowe	NOUN
cjfa-20422	321	3	państwa	państwa	NOUN
cjfa-20422	321	4	i	i	PRON
cjfa-20422	321	5	samorządu	samorządu	VERB
cjfa-20422	321	6	,	,	PUNCT
cjfa-20422	321	7	(	(	PUNCT
cjfa-20422	321	8	budget	budget	NOUN
cjfa-20422	321	9	law	law	NOUN
cjfa-20422	321	10	of	of	ADP
cjfa-20422	321	11	the	the	DET
cjfa-20422	321	12	state	state	NOUN
cjfa-20422	321	13	and	and	CCONJ
cjfa-20422	321	14	the	the	DET
cjfa-20422	321	15	self	self	NOUN
cjfa-20422	321	16	-	-	PUNCT
cjfa-20422	321	17	government	government	NOUN
cjfa-20422	321	18	.	.	PUNCT
cjfa-20422	321	19	)	)	PUNCT
cjfa-20422	322	1	1(2	1(2	NUM
cjfa-20422	322	2	)	)	PUNCT
cjfa-20422	322	3	,	,	PUNCT
cjfa-20422	323	1	173–194	173–194	NUM
cjfa-20422	323	2	.	.	PUNCT
cjfa-20422	324	1	https://dx.doi	https://dx.doi	PROPN
cjfa-20422	324	2	.	.	PUNCT
cjfa-20422	325	1	org/10.12775	org/10.12775	PROPN
cjfa-20422	325	2	/	/	SYM
cjfa-20422	325	3	pbps.2014.010	pbps.2014.010	NOUN
cjfa-20422	325	4	.	.	PUNCT
cjfa-20422	325	5	salachna	salachna	NOUN
cjfa-20422	325	6	,	,	PUNCT
cjfa-20422	325	7	j.m	j.m	PROPN
cjfa-20422	325	8	.	.	PROPN
cjfa-20422	325	9	(	(	PUNCT
cjfa-20422	325	10	2011	2011	NUM
cjfa-20422	325	11	)	)	PUNCT
cjfa-20422	325	12	.	.	PUNCT
cjfa-20422	326	1	nowe	nowe	PROPN
cjfa-20422	326	2	formy	formy	PROPN
cjfa-20422	326	3	prawne	prawne	PROPN
cjfa-20422	326	4	ograniczania	ograniczania	PROPN
cjfa-20422	326	5	deficytu	deficytu	PROPN
cjfa-20422	326	6	oraz	oraz	PROPN
cjfa-20422	326	7	zadłużenia	zadłużenia	PROPN
cjfa-20422	326	8	samorządu	samorządu	PROPN
cjfa-20422	326	9	terytorialnego	terytorialnego	PROPN
cjfa-20422	326	10	–	–	PUNCT
cjfa-20422	326	11	próba	próba	PROPN
cjfa-20422	326	12	oceny	oceny	PROPN
cjfa-20422	326	13	.	.	PUNCT
cjfa-20422	327	1	(	(	PUNCT
cjfa-20422	327	2	new	new	ADJ
cjfa-20422	327	3	legal	legal	ADJ
cjfa-20422	327	4	forms	form	NOUN
cjfa-20422	327	5	for	for	ADP
cjfa-20422	327	6	the	the	DET
cjfa-20422	327	7	reduction	reduction	NOUN
cjfa-20422	327	8	of	of	ADP
cjfa-20422	327	9	deficit	deficit	NOUN
cjfa-20422	327	10	and	and	CCONJ
cjfa-20422	327	11	debt	debt	NOUN
cjfa-20422	327	12	of	of	ADP
cjfa-20422	327	13	local	local	ADJ
cjfa-20422	327	14	governments	government	NOUN
cjfa-20422	327	15	–	–	PUNCT
cjfa-20422	327	16	evaluation	evaluation	NOUN
cjfa-20422	327	17	attempt	attempt	NOUN
cjfa-20422	327	18	.	.	PUNCT
cjfa-20422	327	19	)	)	PUNCT
cjfa-20422	328	1	in	in	ADP
cjfa-20422	328	2	j.	j.	PROPN
cjfa-20422	328	3	szołno	szołno	PROPN
cjfa-20422	328	4	-	-	PUNCT
cjfa-20422	328	5	koguc	koguc	NOUN
cjfa-20422	328	6	,	,	PUNCT
cjfa-20422	328	7	a.	a.	NOUN
cjfa-20422	328	8	pomorska	pomorska	PROPN
cjfa-20422	328	9	(	(	PUNCT
cjfa-20422	328	10	eds	eds	PROPN
cjfa-20422	328	11	.	.	PUNCT
cjfa-20422	328	12	)	)	PUNCT
cjfa-20422	328	13	.	.	PUNCT
cjfa-20422	329	1	ekonomiczne	ekonomiczne	PROPN
cjfa-20422	330	1	i	i	PRON
cjfa-20422	330	2	prawne	prawne	VERB
cjfa-20422	331	1	uwarunkowania	uwarunkowania	NOUN
cjfa-20422	332	1	i	i	PRON
cjfa-20422	332	2	bariery	bariery	PROPN
cjfa-20422	332	3	redukcji	redukcji	VERB
cjfa-20422	333	1	deficytu	deficytu	NOUN
cjfa-20422	333	2	i	i	PRON
cjfa-20422	333	3	długu	długu	VERB
cjfa-20422	333	4	publicznego	publicznego	NOUN
cjfa-20422	333	5	.	.	PUNCT
cjfa-20422	334	1	(	(	PUNCT
cjfa-20422	334	2	economic	economic	ADJ
cjfa-20422	334	3	and	and	CCONJ
cjfa-20422	334	4	legal	legal	ADJ
cjfa-20422	334	5	conditions	condition	NOUN
cjfa-20422	334	6	and	and	CCONJ
cjfa-20422	334	7	barriers	barrier	NOUN
cjfa-20422	334	8	for	for	ADP
cjfa-20422	334	9	the	the	DET
cjfa-20422	334	10	reduction	reduction	NOUN
cjfa-20422	334	11	of	of	ADP
cjfa-20422	334	12	deficit	deficit	NOUN
cjfa-20422	334	13	and	and	CCONJ
cjfa-20422	334	14	public	public	ADJ
cjfa-20422	334	15	debt	debt	NOUN
cjfa-20422	334	16	.	.	PUNCT
cjfa-20422	334	17	)	)	PUNCT
cjfa-20422	335	1	warsaw	warsaw	PROPN
cjfa-20422	335	2	:	:	PUNCT
cjfa-20422	336	1	lex	lex	PROPN
cjfa-20422	336	2	a	a	DET
cjfa-20422	336	3	wolters	wolters	PROPN
cjfa-20422	336	4	kluwer	kluwer	PROPN
cjfa-20422	336	5	business	business	PROPN
cjfa-20422	336	6	.	.	PUNCT
cjfa-20422	337	1	trykozko	trykozko	PROPN
cjfa-20422	337	2	,	,	PUNCT
cjfa-20422	337	3	r.	r.	PROPN
cjfa-20422	337	4	(	(	PUNCT
cjfa-20422	337	5	2007	2007	NUM
cjfa-20422	337	6	)	)	PUNCT
cjfa-20422	337	7	.	.	PUNCT
cjfa-20422	338	1	ustawa	ustawa	INTJ
cjfa-20422	338	2	o	o	INTJ
cjfa-20422	338	3	finansach	finansach	ADJ
cjfa-20422	338	4	publicznych	publicznych	NOUN
cjfa-20422	338	5	.	.	PUNCT
cjfa-20422	339	1	komentarz	komentarz	PROPN
cjfa-20422	339	2	dla	dla	PROPN
cjfa-20422	339	3	jednostek	jednostek	PROPN
cjfa-20422	339	4	samorządu	samorządu	PROPN
cjfa-20422	339	5	terytorialnego	terytorialnego	PROPN
cjfa-20422	339	6	.	.	PUNCT
cjfa-20422	340	1	(	(	PUNCT
cjfa-20422	340	2	public	public	ADJ
cjfa-20422	340	3	finances	finance	NOUN
cjfa-20422	340	4	act	act	PROPN
cjfa-20422	340	5	.	.	PUNCT
cjfa-20422	341	1	comment	comment	NOUN
cjfa-20422	341	2	for	for	ADP
cjfa-20422	341	3	local	local	ADJ
cjfa-20422	341	4	government	government	NOUN
cjfa-20422	341	5	units	unit	NOUN
cjfa-20422	341	6	.	.	PUNCT
cjfa-20422	341	7	)	)	PUNCT
cjfa-20422	342	1	warsaw	warsaw	PROPN
cjfa-20422	342	2	:	:	PUNCT
cjfa-20422	342	3	taxpress	taxpress	NOUN
cjfa-20422	342	4	.	.	PUNCT
cjfa-20422	343	1	ziółkowska	ziółkowska	PROPN
cjfa-20422	343	2	,	,	PUNCT
cjfa-20422	343	3	w.	w.	PROPN
cjfa-20422	343	4	(	(	PUNCT
cjfa-20422	343	5	2012	2012	NUM
cjfa-20422	343	6	)	)	PUNCT
cjfa-20422	343	7	.	.	PUNCT
cjfa-20422	344	1	finanse	finanse	PROPN
cjfa-20422	344	2	publiczne	publiczne	PROPN
cjfa-20422	344	3	.	.	PUNCT
cjfa-20422	345	1	teoria	teoria	PROPN
cjfa-20422	345	2	i	i	PRON
cjfa-20422	345	3	zastosowanie	zastosowanie	PROPN
cjfa-20422	345	4	.	.	PUNCT
cjfa-20422	346	1	(	(	PUNCT
cjfa-20422	346	2	public	public	ADJ
cjfa-20422	346	3	finances	finance	NOUN
cjfa-20422	346	4	.	.	PUNCT
cjfa-20422	347	1	theory	theory	NOUN
cjfa-20422	347	2	and	and	CCONJ
cjfa-20422	347	3	application	application	NOUN
cjfa-20422	347	4	.	.	PUNCT
cjfa-20422	347	5	)	)	PUNCT
cjfa-20422	348	1	poznań	poznań	NOUN
cjfa-20422	348	2	:	:	PUNCT
cjfa-20422	348	3	wydawnictwo	wydawnictwo	PROPN
cjfa-20422	348	4	wyższej	wyższej	VERB
cjfa-20422	348	5	szkoły	szkoły	NOUN
cjfa-20422	348	6	bankowej	bankowej	PROPN
cjfa-20422	348	7	.	.	PUNCT