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["学校徴収金執行フロー図　＜チェック表＞"]
[{"$nulls":21},"福島県公立小中学校事務研究会研究推進委員会　課題グループⅠ"]
["　◎　ステップ１～５の順に、自校の学校徴収金会計の取組みと比較し、該当する部分の□にチェックをしてください。"]
["　　※「該当する部分」とは、「おこなっている」「ある」「利用している」「提出している」「読んで確認している」などの意味と解釈してください。"]
["　　　　そして、チェックされなかった部分について、「（県事研）校内会計事務システム」を参考にして、自校の会計システムを補完してください。"]
["　◎　また、ステップ（１～５）ごとの問題点を下表に書き出し、改善方策を検討してください。"]
[]
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["項　　目","学校徴収金執",null,"　 計画書）の作",null,"　　説明・承認",null,"□収入事務",{"$nulls":3},"□支出事務",{"$nulls":3},"□諸帳票の記載",null,"□内部監査",null,"□決算書の作成",null,"（校内検閲）",null,"（保護者等に",null,"　  報告",null,"　金方法・集金",null,"　取扱い要領の"]
[null,"行方針の提案",null,"  成及び決裁",{"$nulls":13},"（校内検閲）",{"$nulls":5},"　よる監査）",{"$nulls":3},"  費目・支出内",null,"　見直し"]
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[null,"で執行方針を",null,"　 精査",null,"　 全体集会等で",null,"の整備。",{"$nulls":3},"　に応じ見積書",null," 　書等証拠書類",null,"　 に速やかに整",null,"　 る。",null,"　　を保護者に報",null,"　 提出し、検閲を",null,"　 提出し、検閲を",null,"　 護者に報告す",null,"□教育課程編成会議や予算委員会"]
[null,"　 提案する。",null,"□集金額の精査",null,"の提案・決定",{"$nulls":5},"　取得業者選定）",null," 　の添付",null,"　 備する。",{"$nulls":3},"　　告する。",null,"　 受ける。",null,"　 受ける。",null,"　 る。",null," 　・職員会議等での提案。"]
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[null,"Ｄ１",{"$nulls":13},"Ｅ７",null,"Ｅ１０",{"$nulls":5},"□会計チェック",{"$nulls":3},"Ｃ３"]
[null,"｜",{"$nulls":3},"　",{"$nulls":17},"　表（外部監",{"$nulls":3},"□学校徴収金取扱要領"]
[null,"□学校徴収金",{"$nulls":3},"※関連様式については、（県事務研）校内会計事務システムをご覧ください。",{"$nulls":17},"　査用）",{"$nulls":3},"Ｄ２"]
[null,"　　　　　取扱要領",{"$nulls":21},"Ｅ１１",{"$nulls":3},"※県教委通知…確認後□にチェック"]
[null,"Ｄ２"]
[]
["問題点","１　執行方針提案、　２　予算編成",{"$nulls":5},"３　予算執行",{"$nulls":11},"４　決算及び監査",{"$nulls":7},"５　評価・改善"]
["および"]
["改善内容"]

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