La institucio kontrolas ĉiun elspezon.

La is the definite article in Esperanto, equivalent to English the.

So la institucio means the institution, not just an institution or institution in general.

A few useful points:

• la never changes form
• Esperanto has no indefinite article, so institucio by itself could mean an institution or just institution
• la is used much like English the, though exact usage can vary a little by context

In Esperanto, nouns normally end in -o.

So:

• instituci- = the root
• -o = noun ending

That makes institucio a noun meaning institution.

This is one of the most basic patterns in Esperanto:

• -o = noun
• -a = adjective
• -e = adverb
• -i = infinitive verb

The ending -as marks the present tense in Esperanto.

So kontrolas means controls, is controlling, or sometimes checks/monitors, depending on context.

Breakdown:

• kontrol- = the verb root
• -as = present tense

Unlike in English, Esperanto verbs do not change depending on the subject:

• mi kontrolas = I control
• vi kontrolas = you control
• la institucio kontrolas = the institution controls

The verb form stays the same.

Because it goes with the direct object, and in Esperanto the direct object usually takes -n.

Here, ĉiun modifies elspezon, and since elspezon is the object of kontrolas, ĉiu must agree with it.

So:

• ĉiu elspezo = every expense
• ĉiun elspezon = every expense, when it is the direct object

This agreement is very important in Esperanto: words that describe a noun usually match it in grammar.

The -n marks the accusative, which usually shows the direct object of the verb.

In this sentence, the institution is doing something to the expense: it controls/checks it. That makes elspezon the direct object.

So:

• elspezo = an expense / expense
• elspezon = an expense / expense as the direct object

This is one of the key features of Esperanto grammar.

Because ĉiun goes with elspezon, and words that modify nouns in Esperanto usually agree with the noun.

Here:

• elspezon is singular and accusative
• therefore ĉiun must also be singular and accusative

Compare:

• ĉiu elspezo = every expense
• ĉiun elspezon = every expense as object
• ĉiuj elspezoj = all expenses / every expenses is not idiomatic in English, but grammatically plural
• ĉiujn elspezojn = all expenses as object

So the matching endings are normal and expected.

Because ĉiu usually means each or every in a singular sense.

So ĉiun elspezon means every expense or each expense, considered one by one.

If you used ĉiujn elspezojn, that would mean all the expenses or all expenses, focusing on the whole group.

So the difference is roughly:

• ĉiun elspezon = each individual expense
• ĉiujn elspezojn = all the expenses as a set

Both can be correct in different contexts, but they are not exactly the same.

Here it works like a determiner/adjective-like word modifying elspezon.

In ĉiun elspezon, it describes the noun:

• ĉiun = every / each
• elspezon = expense

But ĉiu can also stand alone as a pronoun:

• Ĉiu venis. = Everyone came.
• Mi kontrolis ĉiun. = I checked each one / everyone.

So in this sentence, it is not standing alone; it is attached to a noun.

Yes, Esperanto word order is fairly flexible, mainly because the -n ending shows which noun is the direct object.

The neutral, most typical order is:

• La institucio kontrolas ĉiun elspezon.

But other orders are possible for emphasis, such as:

• Ĉiun elspezon kontrolas la institucio.

That still means the same thing, because elspezon has -n, so it is clearly the object.

Even so, beginners should usually stick to the standard subject–verb–object order until they are comfortable.

Not always.

In Esperanto, kontroli often means to check, to inspect, to verify, or to monitor. In some contexts it can also mean to control, but English speakers should be careful because it can be a false friend.

So depending on context, La institucio kontrolas ĉiun elspezon could mean:

• the institution controls every expense
• the institution checks every expense
• the institution monitors every expense

The exact nuance depends on the situation.

Esperanto stress is very regular: it falls on the second-to-last syllable of each word.

So:

• La = la
• institucio = in-sti-tu-CI-o
• kontrolas = kon-TRO-las
• ĉiun = ĈI-un
• elspezon = el-spe-ZON

A rough pronunciation guide:

• ĉ sounds like ch in church
• j sounds like English y
• vowels are pure and steady:
  • a as in father
  • e as in bed (but cleaner)
  • i as in machine
  • o as in for or a pure o
  • u as in rule

So ĉiun sounds roughly like CHEE-oon.

Because the sentence is talking about each expense individually, not about multiple expenses as a plural noun phrase.

In Esperanto, plural nouns take -j:

• elspezo = expense
• elspezoj = expenses

But after ĉiu meaning each/every, the noun is normally singular:

• ĉiu elspezo = every expense
• ĉiun elspezon = every expense as object

That is similar to English, where we say every expense, not every expenses.