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[null,"广州市财政局检查结果公示"]
["序号","当事人","行政执法决定书文号","案件名称","当事人类型","违法事实","法律依据","执法决定","执法主体名称","行政执法决定书出具时间","备注"]
[1,"广******局","穗财督〔2024〕32号","会计信息质量监督检查","法人及其他组织","1.经抽查，银行存款账面余额与银行对账单存在差异；\n2.经抽查，存在会计核算科目不准确的情况；\n3.经抽查，存在购入通信设备计算机未作为固定资产核算的情况；\n4.经抽查，存在往来款长期挂账未及时清理的情况。","1.《行政单位财务规则》第三十一条、第三十六条、第三十八条；                                                                 \n2.《政府会计制度-行政事业单位会计科目和报表》关于预付账款科目核算要求第三条、固定资产科目第四条。","对检查发现问题责令限期整改","广州市财政局","2024-09-27"]
[2,"广******局","穗财督〔2024〕31号","会计信息质量监督检查","法人及其他组织","1.经抽查，存在会计核算科目不准确的情况；\n2.经抽查，存在往来款长期挂账未及时清理的情况。","1.《政府会计制度-行政事业单位会计科目和报表》关于预付账款科目核算要求第一条、第三（一）条；\n2.《行政单位财务规则》第三十八条。 ","对检查发现问题责令限期整改","广州市财政局","2024-09-26"]