PRZEDSZKOLE MIEJSKIE NR 31 IM. KUBUSIA PUCHATKA W GORZOWIE WLKP.

Pole full zmieniło wartość z '<p> <br style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0);" /> <br style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0);" /> <span style="color: rgb(0, 0, 0); font-family: Verdana, Arial; font-size: 10px;">pobierz:&nbsp;</span><a href="http://bip.p31.edu.gorzow.pl/rawdownload.php?tid=68&amp;ZARZ%A1DZENIA.docx" style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(27, 117, 164);">ZARZĄDZENIA.docx, 0.02 MB</a><br style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0);" /> <span style="color: rgb(0, 0, 0); font-family: Verdana, Arial; font-size: 10px;">[</span><a href="http://bip.p31.edu.gorzow.pl/index.php?k=11#" style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(27, 117, 164);">drukuj</a><span style="color: rgb(0, 0, 0); font-family: Verdana, Arial; font-size: 10px;">]</span></p> <p> <br style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0);" /> <br style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0);" /> <span style="color: rgb(0, 0, 0); font-family: Verdana, Arial; font-size: 10px;">pobierz:&nbsp;</span><a href="http://bip.p31.edu.gorzow.pl/rawdownload.php?tid=69&amp;Zarz%B1dzenie%20nr%2018%20Procedura%20Niebieskiej%20Karty.docx" style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(27, 117, 164);">Zarządzenie nr 18 Procedura Niebieskiej Karty.docx, 0.01 MB</a><br style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0);" /> <span style="color: rgb(0, 0, 0); font-family: Verdana, Arial; font-size: 10px;">[</span><a href="http://bip.p31.edu.gorzow.pl/index.php?k=11#" style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(27, 117, 164);">drukuj</a><span style="color: rgb(0, 0, 0); font-family: Verdana, Arial; font-size: 10px;">]</span></p> <p> <br style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0);" /> <br style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0);" /> <span style="color: rgb(0, 0, 0); font-family: Verdana, Arial; font-size: 10px;">pobierz:&nbsp;</span><a href="http://bip.p31.edu.gorzow.pl/rawdownload.php?tid=70&amp;Zarz%B1dzenie%20nr%2019%20covid%20od%20wrzesnia.docx" style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(27, 117, 164);">Zarządzenie nr 19 covid od wrzesnia.docx, 0.01 MB</a><br style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0);" /> <span style="color: rgb(0, 0, 0); font-family: Verdana, Arial; font-size: 10px;">[</span><a href="http://bip.p31.edu.gorzow.pl/index.php?k=11#" style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(27, 117, 164);">drukuj</a><span style="color: rgb(0, 0, 0); font-family: Verdana, Arial; font-size: 10px;">]</span></p> <div align="left" style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0);"> <font style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">Zarządzenie nr 7/2010</font></div> <div align="left" style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0);"> <font style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">Dyrektora Przedszkola Miejskiego nr 31 im. &bdquo;Kubusia Puchatka&rdquo;</font></div> <div align="left" style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0);"> <font style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">w Gorzowie Wlkp.&nbsp;</font><font style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">z dnia 27.12.2010 r.</font></div> <div align="left" style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0);"> <span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">w sprawie zasad funkcjonowania kontroli zarządczej&nbsp;&nbsp;</span><font style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">w Przedszkolu Miejskim nr 31</font></div> <div align="left" style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0);"> <font style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">&nbsp;</font></div> <div align="left" style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0);"> <font style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">Na podstawie:</font></div> <div align="left" style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0);"> <font style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">&middot;<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</span>art. 69 ust. 1 pkt 3 Ustawy z&nbsp;27 sierpnia 2009r. o&nbsp;finansach publicznych (Dz. U.&nbsp;2009&nbsp;nr 157, poz. 1240),</font></div> <div align="left" style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0);"> <font style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">&middot;<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</span><span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">Komunikatu nr 23 Ministra Finans&oacute;w z&nbsp;16 grudnia 2009 roku w&nbsp;sprawie standard&oacute;w kontroli zarządczej dla sektora finans&oacute;w publicznych&nbsp;</span>(Dz. Urz. MF 2009 nr 15, poz. 84)</font></div> <div align="left" style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0);"> <font style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">&nbsp;</font></div> <div align="left" style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0);"> <font style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">zarządzam co następuje:</font></div> <div align="left" style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0);"> <font style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">&nbsp;</font></div> <div align="left" style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0);"> <font style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;"><span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">&sect; 1.</span>&nbsp;Kontrola zarządcza to og&oacute;ł działań podejmowanych dla zapewnienia realizacji cel&oacute;w i&nbsp;zadań w&nbsp;spos&oacute;b zgodny z&nbsp;prawem, efektywny, oszczędny i&nbsp;terminowy.</font></div> <div align="left" style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0);"> <font style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">&nbsp;</font></div> <div align="left" style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0);"> <font style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;"><span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">&sect; 2.</span>&nbsp;Celem kontroli zarządczej jest zapewnienie w&nbsp;szczeg&oacute;lności :</font></div> <div align="left" style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0);"> <font style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">a)<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</span>zgodności&nbsp;działalności z&nbsp;przepisami prawa oraz&nbsp;procedurami wewnętrznymi;</font></div> <div align="left" style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0);"> <font style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">b)<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">&nbsp;&nbsp;&nbsp;&nbsp;</span>skuteczności i&nbsp;efektywności działania;</font></div> <div align="left" style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0);"> <font style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">c)<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</span>wiarygodności&nbsp;sprawozdań;</font></div> <div align="left" style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0);"> <font style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">d)<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">&nbsp;&nbsp;&nbsp;&nbsp;</span>&nbsp;ochrony zasob&oacute;w;</font></div> <div align="left" style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0);"> <font style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">e)<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</span>przestrzegania i&nbsp;promowania zasad etycznego postępowania;</font></div> <div align="left" style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0);"> <font style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">f)<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</span>efektywności i&nbsp;skuteczności przepływu informacji;</font></div> <div align="left" style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0);"> <font style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">g)<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</span>zarządzania w&nbsp;warunkach ryzyka.</font></div> <div align="left" style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0);"> <font style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">&nbsp;</font></div> <div align="left" style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0);"> <font style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;"><span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">&sect; 3</span>. Kontrolę zarządczą prowadzi się poprzez:</font></div> <div align="left" style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0);"> <font style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">a)<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</span>samokontrolę;</font></div> <div align="left" style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0);"> <font style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">b)<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">&nbsp;&nbsp;&nbsp;&nbsp;</span>kontrolę funkcjonalną;</font></div> <div align="left" style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0);"> <font style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">c)<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</span>kontrolę wewnętrzną</font></div> <div align="left" style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0);"> <font style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">&nbsp;</font></div> <div align="left" style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0);"> <font style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;"><span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">&sect; 4.</span>&nbsp;Pracownicy, wykonując swoje zadania, kierują się oszczędnością, efektywnością oraz skutecznością działania.</font></div> <div align="left" style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0);"> <font style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">&nbsp;</font></div> <div align="left" style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0);"> <font style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;"><span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">&sect;&nbsp;5.</span>1. Środowisko wewnętrzne Przedszkola tworzą wszyscy zatrudnieni w&nbsp;nim pracownicy.</font></div> <div align="left" style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0);"> <font style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">2. Funkcjonowanie środowiska wewnętrznego opiera się na:</font></div> <div align="left" style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0);"> <font style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">a)<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</span>przestrzeganiu wartości etycznych;</font></div> <div align="left" style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0);"> <font style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">b)<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">&nbsp;&nbsp;&nbsp;&nbsp;</span>kompetencjach zawodowych pracownik&oacute;w;</font></div> <div align="left" style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0);"> <font style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">c)<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</span>strukturze organizacyjnej przedszkola;</font></div> <div align="left" style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0);"> <font style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">d)<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">&nbsp;&nbsp;&nbsp;&nbsp;</span>delegowaniu uprawnień poszczeg&oacute;lnym pracownikom.</font></div> <div align="left" style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0);"> <font style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">3. Wszyscy pracownicy powinni być świadomi wartości etycznych przyjętych w&nbsp;Przedszkolu i&nbsp;przestrzegać ich przy&nbsp;wykonywaniu zadań.</font></div> <div align="left" style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0);"> <font style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">4. Pracownicy powinni posiadać wiedzę, umiejętności pozwalające skutecznie<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; i&nbsp;efektywnie wypełniać powierzone im zadania. Szczeg&oacute;łowe wymagania dotyczące kwalifikacji&nbsp;pracownik&oacute;w administracyjno-obsługowych&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; i&nbsp;pedagogicznych określają przepisy prawa.</span></font></div> <div align="left" style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0);"> <font style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">5. Pracownicy zobowiązani są do&nbsp;uzupełniania wiedzy i&nbsp;umiejętności poprzez samokształcenie i&nbsp;uczestniczenie w&nbsp;szkoleniach, kursach i&nbsp;innych formach&nbsp;organizowanych przez pracodawcę lub upoważnione instytucje.</font></div> <div align="left" style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0);"> <font style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">6.&nbsp;Zakres zadań, uprawnień i&nbsp;odpowiedzialności poszczeg&oacute;lnych pracownik&oacute;w oraz zakres podległości pracownik&oacute;w określa struktura organizacyjna,&nbsp;<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">Regulamin&nbsp;pracy</span>&nbsp;i&nbsp;<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">Statut Przedszkola</span>.</font></div> <div align="left" style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0);"> <font style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">7. Każdy pracownik wykonuje prace zgodnie z&nbsp;zakresem obowiązk&oacute;w, uprawnień i&nbsp;odpowiedzialności.</font></div> <div align="left" style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0);"> <font style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">&nbsp;</font></div> <div align="left" style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0);"> <font style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;"><span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">&sect; 6.</span>1. Pracownikom zapewnia się dostęp do&nbsp;informacji niezbędnych do&nbsp;wykonywania przez nich obowiązk&oacute;w.</font></div> <div align="left" style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0);"> <font style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">2. W&nbsp;Przedszkolu przyjęte są zasady obiegu informacji oraz dokument&oacute;w niezbędne do&nbsp;wymiany informacji z&nbsp;podmiotami zewnętrznymi.</font></div> <div align="left" style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0);"> <font style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">&nbsp;</font></div> <div align="left" style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0);"> <font style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;"><span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">&sect; 7.&nbsp;</span>1. W&nbsp;Przedszkolu funkcjonują mechanizmy kontroli zarządczej w&nbsp;postaci regulamin&oacute;w, instrukcji, plan&oacute;w i&nbsp;procedur. Należą do&nbsp;nich:</font></div> <div align="left" style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0);"> <font style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">a)<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</span>Zasady (polityka) rachunkowości;</font></div> <div align="left" style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0);"> <font style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">b)<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</span>Regulamin pracy;</font></div> <div align="left" style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0);"> <font style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">c)<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</span>Procedura ewidencjonowania godzin ponadwymiarowych i&nbsp;godzin doraźnych zastępstw;</font></div> <div align="left" style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0);"> <font style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">d)<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</span>Procedura udzielania zam&oacute;wień publicznych;</font></div> <div align="left" style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0);"> <font style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">e)<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">&nbsp;&nbsp; Procedura awansu zawodowego;</span></font></div> <div align="left" style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0);"> <font style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">f)<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">&nbsp;&nbsp; Plan nadzoru pedagogicznego.</span></font></div> <div align="left" style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0);"> <font style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">2. Dokumentacja wymieniona w&nbsp;punkcie 1 jest sp&oacute;jna i&nbsp;dostępna dla wszystkich os&oacute;b, dla kt&oacute;rych jest przeznaczona.</font></div> <div align="left" style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0);"> <font style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">&nbsp;</font></div> <div align="left" style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0);"> <font style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;"><span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">&sect; 8.&nbsp;</span>Do zasob&oacute;w Przedszkola, w&nbsp;tym zasob&oacute;w i&nbsp;danych zawartych w&nbsp;systemie informatycznym, mają dostęp wyłącznie upoważnione osoby. Osobom tym powierzona została odpowiedzialność za&nbsp;zapewnienie ochrony i&nbsp;właściwe wykorzystanie tych zasob&oacute;w.</font></div> <div align="left" style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0);"> <font style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">&nbsp;</font></div> <div align="left" style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0);"> <font style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;"><span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">&sect; 9.&nbsp;</span>1.&nbsp;System kontroli zarządczej podlega bieżącemu monitorowaniu i&nbsp;ocenie.</font></div> <div align="left" style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0);"> <font style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">2. Gł&oacute;wnej księgowej powierza się sprawowanie kontroli w&nbsp;zakresie finansowo-księgowym.</font></div> <div align="left" style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0);"> <font style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">3. Kierownik gospodarczy na&nbsp;bieżąco monitoruje/kontroluje pracę pracownik&oacute;w obsługowych&nbsp;oraz&nbsp;gospodarowanie i&nbsp;ochronę mienia przedszkola.</font></div> <div align="left" style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0);"> <font style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">4. Dyrektor Przedszkola sprawuje kontrolę w&nbsp;pozostałym zakresie.</font></div> <div align="left" style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0);"> <font style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">5. Dyrektor Przedszkola raz do&nbsp;roku składa oświadczenie o&nbsp;stanie kontroli zarządczej za&nbsp;poprzedni rok.</font></div> <div align="left" style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0);"> <font style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">6.Każdy pracownik ma obowiązek zgłoszenia uwag dotyczących funkcjonowania i&nbsp;usprawnienia systemu kontroli zarządczej.</font></div> <div align="left" style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0);"> <font style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">7. Źr&oacute;dłem&nbsp;wiedzy o&nbsp;stanie kontroli zarządczej&nbsp;są wyniki:</font></div> <div align="left" style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0);"> <font style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">a)<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</span>bieżącego monitorowania kontroli zarządczej;</font></div> <div align="left" style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0);"> <font style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">b)<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">&nbsp;&nbsp;&nbsp;&nbsp;</span>samooceny,</font></div> <div align="left" style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0);"> <font style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">c)<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</span>kontroli zarządczej;</font></div> <div align="left" style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0);"> <font style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">d)<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">&nbsp;&nbsp;&nbsp;&nbsp;</span>przeprowadzonych audyt&oacute;w i&nbsp;kontroli zewnętrznych</font></div> <div align="left" style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0);"> <font style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">&nbsp;</font></div> <p align="left" style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0);"> <font style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;"><span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">&sect; 10.&nbsp;</span>&nbsp;Zarządzenie wchodzi z&nbsp;dniem podpisania.</font></p> <p align="left" style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0);"> Izabela Gryszko</p> <p> &nbsp;</p> <p align="left" style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0);"> <font style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">Dyrektor Przedszkola</font></p> ' na ' <div style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0); text-align: left;"> <span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">Zarządzenie nr 7/2010</span> </div> <div style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0); text-align: left;"> <span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">Dyrektora Przedszkola Miejskiego nr 31 im. &bdquo;Kubusia Puchatka&rdquo;</span> </div> <div style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0); text-align: left;"> <span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">w Gorzowie Wlkp.&nbsp;</span><span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">z dnia 27.12.2010 r.</span> </div> <div style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0); text-align: left;"> <span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">w sprawie zasad funkcjonowania kontroli zarządczej&nbsp;&nbsp;</span><span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">w Przedszkolu Miejskim nr 31</span> </div> <div style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0); text-align: left;"> <span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">&nbsp;</span> </div> <div style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0); text-align: left;"> <span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">Na podstawie:</span> </div> <div style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0); text-align: left;"> <span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">&middot;<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</span>art. 69 ust. 1 pkt 3 Ustawy z&nbsp;27 sierpnia 2009r. o&nbsp;finansach publicznych (Dz. U.&nbsp;2009&nbsp;nr 157, poz. 1240),</span> </div> <div style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0); text-align: left;"> <span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">&middot;<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</span><span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">Komunikatu nr 23 Ministra Finans&oacute;w z&nbsp;16 grudnia 2009 roku w&nbsp;sprawie standard&oacute;w kontroli zarządczej dla sektora finans&oacute;w publicznych&nbsp;</span>(Dz. Urz. MF 2009 nr 15, poz. 84)</span> </div> <div style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0); text-align: left;"> <span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">&nbsp;</span> </div> <div style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0); text-align: left;"> <span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">zarządzam co następuje:</span> </div> <div style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0); text-align: left;"> <span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">&nbsp;</span> </div> <div style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0); text-align: left;"> <span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;"><span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">&sect; 1.</span>&nbsp;Kontrola zarządcza to og&oacute;ł działań podejmowanych dla zapewnienia realizacji cel&oacute;w i&nbsp;zadań w&nbsp;spos&oacute;b zgodny z&nbsp;prawem, efektywny, oszczędny i&nbsp;terminowy.</span> </div> <div style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0); text-align: left;"> <span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">&nbsp;</span> </div> <div style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0); text-align: left;"> <span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;"><span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">&sect; 2.</span>&nbsp;Celem kontroli zarządczej jest zapewnienie w&nbsp;szczeg&oacute;lności :</span> </div> <div style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0); text-align: left;"> <span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">a)<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</span>zgodności&nbsp;działalności z&nbsp;przepisami prawa oraz&nbsp;procedurami wewnętrznymi;</span> </div> <div style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0); text-align: left;"> <span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">b)<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">&nbsp;&nbsp;&nbsp;&nbsp;</span>skuteczności i&nbsp;efektywności działania;</span> </div> <div style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0); text-align: left;"> <span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">c)<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</span>wiarygodności&nbsp;sprawozdań;</span> </div> <div style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0); text-align: left;"> <span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">d)<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">&nbsp;&nbsp;&nbsp;&nbsp;</span>&nbsp;ochrony zasob&oacute;w;</span> </div> <div style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0); text-align: left;"> <span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">e)<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</span>przestrzegania i&nbsp;promowania zasad etycznego postępowania;</span> </div> <div style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0); text-align: left;"> <span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">f)<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</span>efektywności i&nbsp;skuteczności przepływu informacji;</span> </div> <div style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0); text-align: left;"> <span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">g)<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</span>zarządzania w&nbsp;warunkach ryzyka.</span> </div> <div style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0); text-align: left;"> <span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">&nbsp;</span> </div> <div style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0); text-align: left;"> <span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;"><span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">&sect; 3</span>. Kontrolę zarządczą prowadzi się poprzez:</span> </div> <div style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0); text-align: left;"> <span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">a)<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</span>samokontrolę;</span> </div> <div style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0); text-align: left;"> <span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">b)<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">&nbsp;&nbsp;&nbsp;&nbsp;</span>kontrolę funkcjonalną;</span> </div> <div style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0); text-align: left;"> <span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">c)<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</span>kontrolę wewnętrzną</span> </div> <div style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0); text-align: left;"> <span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">&nbsp;</span> </div> <div style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0); text-align: left;"> <span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;"><span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">&sect; 4.</span>&nbsp;Pracownicy, wykonując swoje zadania, kierują się oszczędnością, efektywnością oraz skutecznością działania.</span> </div> <div style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0); text-align: left;"> <span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">&nbsp;</span> </div> <div style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0); text-align: left;"> <span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;"><span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">&sect;&nbsp;5.</span>1. Środowisko wewnętrzne Przedszkola tworzą wszyscy zatrudnieni w&nbsp;nim pracownicy.</span> </div> <div style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0); text-align: left;"> <span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">2. Funkcjonowanie środowiska wewnętrznego opiera się na:</span> </div> <div style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0); text-align: left;"> <span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">a)<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</span>przestrzeganiu wartości etycznych;</span> </div> <div style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0); text-align: left;"> <span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">b)<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">&nbsp;&nbsp;&nbsp;&nbsp;</span>kompetencjach zawodowych pracownik&oacute;w;</span> </div> <div style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0); text-align: left;"> <span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">c)<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</span>strukturze organizacyjnej przedszkola;</span> </div> <div style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0); text-align: left;"> <span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">d)<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">&nbsp;&nbsp;&nbsp;&nbsp;</span>delegowaniu uprawnień poszczeg&oacute;lnym pracownikom.</span> </div> <div style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0); text-align: left;"> <span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">3. Wszyscy pracownicy powinni być świadomi wartości etycznych przyjętych w&nbsp;Przedszkolu i&nbsp;przestrzegać ich przy&nbsp;wykonywaniu zadań.</span> </div> <div style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0); text-align: left;"> <span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">4. Pracownicy powinni posiadać wiedzę, umiejętności pozwalające skutecznie<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; i&nbsp;efektywnie wypełniać powierzone im zadania. Szczeg&oacute;łowe wymagania dotyczące kwalifikacji&nbsp;pracownik&oacute;w administracyjno-obsługowych&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; i&nbsp;pedagogicznych określają przepisy prawa.</span></span> </div> <div style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0); text-align: left;"> <span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">5. Pracownicy zobowiązani są do&nbsp;uzupełniania wiedzy i&nbsp;umiejętności poprzez samokształcenie i&nbsp;uczestniczenie w&nbsp;szkoleniach, kursach i&nbsp;innych formach&nbsp;organizowanych przez pracodawcę lub upoważnione instytucje.</span> </div> <div style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0); text-align: left;"> <span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">6.&nbsp;Zakres zadań, uprawnień i&nbsp;odpowiedzialności poszczeg&oacute;lnych pracownik&oacute;w oraz zakres podległości pracownik&oacute;w określa struktura organizacyjna,&nbsp;<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">Regulamin&nbsp;pracy</span>&nbsp;i&nbsp;<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">Statut Przedszkola</span>.</span> </div> <div style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0); text-align: left;"> <span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">7. Każdy pracownik wykonuje prace zgodnie z&nbsp;zakresem obowiązk&oacute;w, uprawnień i&nbsp;odpowiedzialności.</span> </div> <div style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0); text-align: left;"> <span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">&nbsp;</span> </div> <div style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0); text-align: left;"> <span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;"><span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">&sect; 6.</span>1. Pracownikom zapewnia się dostęp do&nbsp;informacji niezbędnych do&nbsp;wykonywania przez nich obowiązk&oacute;w.</span> </div> <div style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0); text-align: left;"> <span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">2. W&nbsp;Przedszkolu przyjęte są zasady obiegu informacji oraz dokument&oacute;w niezbędne do&nbsp;wymiany informacji z&nbsp;podmiotami zewnętrznymi.</span> </div> <div style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0); text-align: left;"> <span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">&nbsp;</span> </div> <div style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0); text-align: left;"> <span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;"><span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">&sect; 7.&nbsp;</span>1. W&nbsp;Przedszkolu funkcjonują mechanizmy kontroli zarządczej w&nbsp;postaci regulamin&oacute;w, instrukcji, plan&oacute;w i&nbsp;procedur. Należą do&nbsp;nich:</span> </div> <div style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0); text-align: left;"> <span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">a)<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</span>Zasady (polityka) rachunkowości;</span> </div> <div style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0); text-align: left;"> <span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">b)<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</span>Regulamin pracy;</span> </div> <div style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0); text-align: left;"> <span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">c)<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</span>Procedura ewidencjonowania godzin ponadwymiarowych i&nbsp;godzin doraźnych zastępstw;</span> </div> <div style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0); text-align: left;"> <span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">d)<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</span>Procedura udzielania zam&oacute;wień publicznych;</span> </div> <div style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0); text-align: left;"> <span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">e)<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">&nbsp;&nbsp; Procedura awansu zawodowego;</span></span> </div> <div style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0); text-align: left;"> <span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">f)<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">&nbsp;&nbsp; Plan nadzoru pedagogicznego.</span></span> </div> <div style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0); text-align: left;"> <span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">2. Dokumentacja wymieniona w&nbsp;punkcie 1 jest sp&oacute;jna i&nbsp;dostępna dla wszystkich os&oacute;b, dla kt&oacute;rych jest przeznaczona.</span> </div> <div style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0); text-align: left;"> <span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">&nbsp;</span> </div> <div style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0); text-align: left;"> <span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;"><span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">&sect; 8.&nbsp;</span>Do zasob&oacute;w Przedszkola, w&nbsp;tym zasob&oacute;w i&nbsp;danych zawartych w&nbsp;systemie informatycznym, mają dostęp wyłącznie upoważnione osoby. Osobom tym powierzona została odpowiedzialność za&nbsp;zapewnienie ochrony i&nbsp;właściwe wykorzystanie tych zasob&oacute;w.</span> </div> <div style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0); text-align: left;"> <span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">&nbsp;</span> </div> <div style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0); text-align: left;"> <span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;"><span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">&sect; 9.&nbsp;</span>1.&nbsp;System kontroli zarządczej podlega bieżącemu monitorowaniu i&nbsp;ocenie.</span> </div> <div style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0); text-align: left;"> <span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">2. Gł&oacute;wnej księgowej powierza się sprawowanie kontroli w&nbsp;zakresie finansowo-księgowym.</span> </div> <div style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0); text-align: left;"> <span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">3. Kierownik gospodarczy na&nbsp;bieżąco monitoruje/kontroluje pracę pracownik&oacute;w obsługowych&nbsp;oraz&nbsp;gospodarowanie i&nbsp;ochronę mienia przedszkola.</span> </div> <div style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0); text-align: left;"> <span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">4. Dyrektor Przedszkola sprawuje kontrolę w&nbsp;pozostałym zakresie.</span> </div> <div style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0); text-align: left;"> <span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">5. Dyrektor Przedszkola raz do&nbsp;roku składa oświadczenie o&nbsp;stanie kontroli zarządczej za&nbsp;poprzedni rok.</span> </div> <div style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0); text-align: left;"> <span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">6.Każdy pracownik ma obowiązek zgłoszenia uwag dotyczących funkcjonowania i&nbsp;usprawnienia systemu kontroli zarządczej.</span> </div> <div style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0); text-align: left;"> <span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">7. Źr&oacute;dłem&nbsp;wiedzy o&nbsp;stanie kontroli zarządczej&nbsp;są wyniki:</span> </div> <div style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0); text-align: left;"> <span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">a)<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</span>bieżącego monitorowania kontroli zarządczej;</span> </div> <div style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0); text-align: left;"> <span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">b)<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">&nbsp;&nbsp;&nbsp;&nbsp;</span>samooceny,</span> </div> <div style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0); text-align: left;"> <span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">c)<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</span>kontroli zarządczej;</span> </div> <div style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0); text-align: left;"> <span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">d)<span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">&nbsp;&nbsp;&nbsp;&nbsp;</span>przeprowadzonych audyt&oacute;w i&nbsp;kontroli zewnętrznych</span> </div> <div style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0); text-align: left;"> <span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">&nbsp;</span> </div> <p style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0); text-align: left;"><span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;"><span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">&sect; 10.&nbsp;</span>&nbsp;Zarządzenie wchodzi z&nbsp;dniem podpisania.</span></p> <p style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0); text-align: left;">Izabela Gryszko</p> <p>&nbsp;</p> <p style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; font-size: 10px; line-height: normal; font-family: Verdana; color: rgb(0, 0, 0); text-align: left;"><span style="font-variant-numeric: normal; font-variant-east-asian: normal; font-stretch: normal; line-height: normal;">Dyrektor Przedszkola</span></p> '

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