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["征求意见汇总表"]
["单位名称","修改意见","是否采纳处理","修改情况"]
["普宁市司法局","《普宁市农村财务管理指导意见（修订）》属于行政规范性文件，应当按照《广东省行政规范性文件管理规定》规定的相关程序制定。","是","按照修改意见进行修订。"]
["普宁市审计局、农业农村局","无不同意见","-","-"]
["门户网站公开征求社会公众意见","无修改意见","-","-"]