Koszty, zwroty, refundacje wydatków, należności długoterminowe, wydatki niewygasające oraz prawne zaangażowanie wydatków - specyficzne operacje na przełomie lat budżetowych
Wynagrodzenia nauczycieli i pracowników niepedagogicznych w oświacie. Dodatki do wynagrodzeń i inne uprawnienia pracowników ze stosunku pracy w szkołach i placówkach oświatowych. Obowiązki dyrektora jako pracodawcy.
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