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					                                                                                               Appendix 1 (Special)
                                                                                           (IMC Account - EOEBG)
Name:


                    FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2007


Ref. No.                                            Contents                                      Statement No.
           IMC's Certificate                                                                     IMC's Certificate
           Auditors' Report                                                                      Auditors' Report
           Expanded Operating Expenses Block Grant (EOEBG)
           EOEBG - Financial Statements                                                                3.1
           EOEBG - Statement of Income and Expenditure of Grants                                       3.2
           Grants Outside EOEBG
  27       Salaries Grant -(School Section)                                                            4.1
                          -(Boarding Section)                                                          4.2
           Teacher Relief Grant                                                                        4.3
  28       Initial Grants for Advanced Supplementary Level Subjects
  29       Initial Grant for School-Based Psychological Service and Initial Grant for Schools
           Providing Resource Teaching Programme for Autistic Children
  30       Intensive Learning Support Grant
  31       Committee on Home-School Co-operation Project
  32       Lift Maintenance Grant
  33       Special Teacher Assistant Grant
  34       Composite Furniture and Equipment Grant
  35       Top Teens in the Classroom
  36       Substitute Teacher Grant
  37       Recruitment of Native-speaking English Teacher
  38       District Teacher Network Scheme Grant
  39       Grant Account for Fringe Benefits for Native-speaking English Teacher Scheme
  40       Cash Grant under the NET/ELTA Scheme
  41       Flexible Arrangement under the NET and ELTA Scheme
  42       Parent Education Programme Grants
  43       Non-recurrent Grant for "Electronic Learning Credits Scheme"
                                                                                                       4.4
  44       Other Recurrent Grants
  45       Chinese Cultural Projects Incentive Award Scheme
  46       Curriculum Leadership Grant for Small Schools
  47       Special Non-Recurrent Grants for Enhancement of IT Facilities/Services in Schools
  48       Cash Grant for School-based After-School Learning and Support Programmes
  49       Cash Grant for Supporting Ventilator Assisted Children (VAC)
  50       Special Schools Cum Resources Centres Project Grant
  51       Teacher Professional Preparation Grant
  52       Staff Encashment Grant (Cash Grant-Fractional Staff)
  53       Non-recurrent Grant for Career Oriented Curriculum for Senior Secondary Students
  54       One-off Cash Grant for Establishment of Incorporated Management Committee
  55       Non-recurrent Grant for Opening Up School Premises for Community Use
  56       IT in Education Partnership Incentive Scheme Grant
  57       One-off Grant for Incentive Scheme for Developing Instructional Software
  58       New Senior Secondary Curriculum Migration Grant
  59       Cash Grant for Schools adopting Chinese as the medium of instruction (CMI) -
            Encashment for Existing Additional Teaching Posts
  60       Others
           Special Non-recurrent Grants for Enhancement of IT Facilities/Services in Schools    Attachment to 4.4
           (Details)




                                                     1
                                                                                                     Appendix 1 (Special)
                                                                                                 (IMC Account - EOEBG)
Name:


                     FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2007


Ref. No.                                            Contents                                            Statement No.
           Others
  61       Mortgage Interest Subsidy Scheme                                                                  5
  62       Non-Recurrent Grants for Furniture and Equipment                                                  6
  63       Employer's Contributions to PF/MPF Scheme for Non-teaching Staff Account
           - (School Section)                                                                                7
           - (Boarding Section)                                                                              8
           Capital Reserve Fund (1)
  64          - General Funds Account : Income and Expenditure (for non-fee-charging schools only)            9
  65          - Tong Fai : Income and Expenditure (for fee-charging schools only)                            10
  66       Capital Reserve Fund (2) - Sale of Textbooks                                                      11
  67       Capital Reserve Fund (3) - Approved Collection for Specific Purposes                              12
  68       Set-up Fund                                                                                       13
  69       School’s Furniture and Equipment                                                                  14
  70       Accumulated Fund                                                                                  15
 71-80     Balance Sheet                                                                                     16
  81       Notes to the Accounts                                                                             17




                                                         2
Name:




            FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2007

                                       IMC'S CERTIFICATE

                    We hereby certify that the information and explanation given in

Statement No.                                to Statement No.                 in

the Accounts of
                                                 (Name of IMC)

for the year ended 31st August 2007 are true and correct.




Signed                                                          Signed
                             (Supervisor)                                      (IMC Manager)
Name                                                            Name

Date                                                            Date




                                                3
4
Name:

        FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2007



                            AUDITORS' REPORT




                           Signed :
                                                  Auditor


                  Name of Auditor :


                             Date :




                                      5
                                                                                              Statement 3.1
Name:

                EXPANDED OPERATING EXPENSES BLOCK GRANT ("EOEBG")
              FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2007

                                                                                                   $
Income
Grants received - School specific (per Statement 3.2)
                 - Non-School Specific
Other incomes (Please specify)

Total income (per Statement 3.2)

Actual expenditure
        - School specific (per Statement 3.2)
        - Non-School Specific

Surplus/(Deficit) for the year

Surplus brought forward from previous period/year

The surplus of EOEBG transferred to top-up (Note 1)
- (not more than 100%) Non-recurrent expenses for projects approved/funded by EDB

- (not more than 50%) Recurrent expenses arising from government-funded projects

- (not more than 25%) Recurrent expenses arising from furniture and equipment and other
facilities or educational services acquired through private donations or other fund-raising
schemes

Amount transferred from other Grants
      - Composite Furniture and Equipment Grant (CFEG) (per Statement 4.4)
      - Others (Please specify)

Amount transferred to other Grants (Please specify)

Deficit transferred to Capital Reserve Fund (1) - General Funds/ Tong Fai:
         Income and Expenditure Account

Surplus after transfer

Amount refundable to Education Bureau (Note 2)

Surplus carried forward to next year

Notes:
     1. As stated in paragraph 7 (c) of EOEBG User Guide of EDBCM No.150/2006, surplus under the
        EOEBG can be used to top up no more than
     (i) 50% of recurrent expenses arising from government-funded projects; and
    (ii) 25% of recurrent expenses arising from furniture and equipment and other facilities or educational
         service acquired through private donations or other fund-raising schemes.

     2. Any unspent balance of the EOEBG in excess of twelve month's provision of the EOEBG for the
        year in which the grant is provided is refundable to EDB.




                                                                         5
                                                                                                                     Statement 3.2
Name:

               EXPANDED OPERATING EXPENSES BLOCK GRANT ("EOEBG")
                STATEMENT OF INCOME AND EXPENDITURE OF GRANTS
                       FOR THE YEAR ENDED 31 AUGUST 2007

                                                              Income
                                                                                                                        Notes in
                                                    Grant            Others        Expenditure   Surplus/(Deficit)
                                                                                                                       Statement
                                                   Received     (Please specify)       $                $
                                                                                                                           17
                                                      $                $
School Specific Grants

- Activities grant for maladjusted children

- Administration Grant/Revised Administration
Grant (Note 1)


- Air-conditioning grant for schools for
physically disabled/severely intellectually
disabled children


- Boarding Grant

- Capacity Enhancement Grant

- Composite Information Technology Grant

- Maintenance Grant for Sewage Treatment
Plant

- Noise Abatement Grant

- Resource Material Grant for visually impaired
students

- School-based Support Scheme for Newly
Arrived Children

- Supportive Remedial Service for hearing
impaired pupils attending ordinary schools

- Travelling Grant for Certified Master/Mistress
teaching home-bound pupils



- Travelling Grant for resource teachers

- Understanding Adolescent Project (Primary)
Grant

                                        Total
                                                                    (Note 2)        (Note 3)


Notes:
1. The breakdown for total income and expenditure for clerical and janitor staff salaries/allowance and cleaning contract should
be shown in the Notes to the Accounts.

2. Receipts of miscellaneous income, including long service payment, employees compensation and amounts recovered from
school's own funds etc. should be shown against each grant which paid the corresponding expenses in this Statement.


3. The expenditure on audit fee should be shown in Statement 17.




                                                                                    12
Name :                                                                                                                  Statement 4.1

                                  SALARIES GRANT ACCOUNT (SCHOOL SECTION)
                                      FOR THE YEAR ENDED 31 AUGUST 2007

                                                                                                 TEACHING
                                                          TEACHING              SUPPLY
                                                                                                SUPPORTING               Notes
                                                            STAFF                STAFF
                                                                                                   STAFF
                                                                 $                  $                $
INCOME
School Fees (Note 5)                                                                -                   -
Teaching Staff
  Salaries Grant (net amount received)                                              -                   -
  Employee's PF contribution                                                        -                   -
  Employer's MPF subvention                                                         -                   -

Supply staff
 Salaries                                                        -                                      -
 Employer's MPF subvention                                       -                                      -

Teaching Supporting Staff
 Salaries                                                        -                  -

Others (Note 4)(Please provide details)

TOTAL INCOME

EXPENDITURE
Teaching Staff
  Salaries excluding PF contribution                                                -                   -
  Employee's PF contribution                                                        -                   -
  Employer's MPF contribution                                                       -                   -

Supply Staff
 Salaries                                                        -                                      -
 Employer's MPF contribution                                     -                                      -

Teaching Supporting
 Salaries                                                        -                  -

Others (Please provide details)
TOTAL EXPENDITURE
SURPLUS/(DEFICIT) FOR THE YEAR
SURPLUS/(DEFICIT) BROUGHT
FORWARD FROM PREVIOUS PERIOD/YEAR
SURPLUS/(DEFICIT) CARRIED
 FORWARD TO NEXT YEAR
                                                              (Note 1)          (Note 3)           (Note 2)
Notes:
1. Teaching Staff Salaries Account is a deficiency grant account and should be zero balance as at 31 August each year. If this is not the
   case, a breakdown for the discrepancy showing the name of the staff, amount, related period and date of subsequent settlement etc.
   should be provided in the Statement of Notes to the Account.

2. Teaching Supporting Staff includes Laboratory Technicians, Educational Psychologists and Learning Support Assistant.
3. As stated in paragraph 2 of Guidance Notes of Teacher Relief Grant (TRG) under the EDBCM No.173/2005, schools are no
longer required to apply for reimbursement of supply teachers on leaves lasting for less than 30 days. Schools are allowed to claim
reimbursement from EDB for appointing supply teachers for regular teachers on maternity leaves, sick leaves and other approved
leaves lasting for 30 days or more. For leaves of 30 to 89 days, daily rated supply teachers can be reimbursed. For leaves of 90 days
or more, monthly term temporary replacements can be reimbursed.

4. Miscellaneous Income includes employees' compensation (salary portion) and/or reimbursement of long service payment credited
to the account. In reporting the employees' compensation received, please disclose in the Notes to the Accounts (Statement 17): the
period of sick leave; the amount of compensation as determined by the Commission for Labour in the Certificate of Compensation
Assessment; the amount of compensation received from the insurance company; and the accounting entries for the compensation
received.

5. The School Fee Income reported in the audited accounts should equal to the amount reported in the School Fees Collection Return.
A detailed reconciliation of the two figures should be provided in the Notes to the Accounts (Statement 17) in case there is any
discrepancy.


                                                                        9
                                                              STATEMENT 4.2

Name:

                  SALARIES GRANT ACCOUNT (BOARDING SECTION)
                       FOR THE YEAR ENDED 31 AUGUST 2007

                                  BOARDING    SUPPLY STAFF      Notes
                                    STAFF
                                      $            $              $
INCOME
Staff Salaries Grant                               -
Supply Staff's Salaries
  Salaries                             -
  Employer's MPF subvention            -
Others (Please provide details)

TOTAL INCOME

EXPENDITURE
Staff Salaries                                     -
Supply Staff's Salaries
  Salaries                             -
  Employer's MPF contribution          -
Others (Please provide details)

TOTAL EXPENDITURE
SURPLUS/(DEFICIT)   FOR   THE
YEAR
SURPLUS/(DEFICIT) BROUGHT
   FORWARD FROM PREVIOUS
   PERIOD/ YEAR
SURPLUS/(DEFICIT) CARRIED
   FORWARD TO NEXT YEAR




                                   9
                                                                                                  Statement 4.3
Name :

                                     TEACHER RELIEF GRANT
                                FOR THE YEAR ENDED 31 AUGUST 2007

                                                                                   $              Notes in
                                                                                                Statement 17
Income
  Grants received
    - annual recurrent
    - optional (Please specify)
  Other incomes (Please specify)
Total income

Actual expenditure
    - annual recurrent
    - optional (Please specify)
Total expenditure

Surplus/(Deficit) for the year

Surplus brought forward from previous period/year

Amount transferred from other Grants (Please specify)

Deficit transferred to -
  - the surplus of EOEBG (per Statement 3.1)
  - the Capital Reserve Fund (1) - General Funds/
        Tong Fai: Income & Expenditure Account

Surplus after transfer

Amount refundable to Education Bureau (Note 1)

Surplus carried forward to next year

Notes:
  1. Any unspent balance of the Teacher Relief Grant ("TRG") in excess of three times the annual provision of
     the TRG in the year in which the grant is provided should be refundable to EDB.

  2. Surplus of the TRG cannot be transferred out and cannot be used for purposes outside of the TRG. Transfer
     between the reserve account of EOEBG and TRG as to bypass the permitted surplus level for each account
     is strictly prohibited.
  3. Schools may use the surplus under the EOEBG to top up the TRG. Any remaining deficit not covered by the
     surplus should be borne by the school's own funds.

  4. With the TRG, schools should not apply to EDB for reimbursement of supply teachers for teachers on
     leaves lasting for less than 30 days.
  5. If the TRG is used for employment of staff, expenditures like salaries, contribution to Mandatory Provident
     Fund, and any statutory benefits conferred by the Employment Ordinance should be met by the TRG.


  6. With the consent of the IMC, majority of teachers and parents in advance, schools may opt to obtain a cash
     grant by freezing up to 10% of their approved teaching establishment with enhanced rated of computation.




                                                                  9
                                                           GRANT ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2007
       Name:                                                                                                                                                 STATEMENT 4.4


                                                                                                                                                                     (Page 1 of 8)
                   Ref. No.                           28                              29                        30                31               32              33
                                                                       Initial Grant for School-based
                                                Initial Grants for
                                                                      Psychological Service and Initial     Intensive       Committee on
                                                    Advanced                                                                                                 Special Teacher
                                                                        Grant for Schools Providing     Learning Support   Home-School Co-        Lift
                                              Supplementary Level                                                                                            Assistant Grant
                                                                     Resource Teaching Programme for          Grant        operation Project   Maintenance
                                                     Subjects
                                                                               Autistic Children
                                                                                                                                                 Grant
                                                       $                           $                          $                    $                $               $
Income
Grants Received
Others (Please specify)

Actual Expenditure

Surplus/(Deficit) for the year
Surplus brought forward from previous
period/ year
Amount transferred to the EOEBG (Note 2)
Deficit transferred to
- the surplus under EOEBG
- Capital Reserve Fund (1) - General Funds/
Tong Fai: Income & Expenditure Account

Surplus balance after transfer

Amount refundable to
Education Bureau (Note 1)

Surplus carried forward to next year

Note: If any refund was made to EDB
subsequently, please specify -
   - Demand Note No.
   - Amount and settlement date
                                                                                                                                                                 (to be continued)




                                                                                             11
                                                                GRANT ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2007
       Name:              STATEMENT 4.4                                                                                                                        STATEMENT 4.4


                                  (Page 1 of 8)                                                                                                                        (Page 2 of 8)
                   Ref. No.                              34                  35                 36                   37                    38                     39
                                                    Composite                                                                                           Grant Account for Fringe
                                                                                                            Recruitment of Native-   District Teacher
                                                   Furniture and Top Teens in the           Substitute                                                     Benefits for Native-
                                                                                                              speaking English       Network Scheme
                                                  Equipment Grant  Classroom              Teacher Grant                                                 speaking English Teacher
                                                                                                                   Teacher                Grant
                                                      (Note 2)                                                                                                  Scheme
                                                          $                  $                   $                    $                     $                      $
Income
Grants Received
Others (Please specify)

Actual Expenditure

Surplus/(Deficit) for the year
Surplus brought forward from previous
period/ year
Amount transferred to the EOEBG (Note 2)
Deficit transferred to
- the surplus under EOEBG
- Capital Reserve Fund (1) - General Funds/
Tong Fai: Income & Expenditure Account

Surplus balance after transfer

Amount refundable to
Education Bureau (Note 1)

Surplus carried forward to next year

Note: If any refund was made to EDB
subsequently, please specify -
   - Demand Note No.
   - Amount and settlement date
                                                  Note 2: Surplus balances to be transferred to the EOEBG (S 3.1)                                                   (to be continued)




                                                                                                     12
                                                           GRANT ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2007
       Name:              STATEMENT 4.4                                                                                          STATEMENT 4.4


                                  (Page 2 of 8)                                                                                           (Page 3 of 8)
                   Ref. No.                               40                       41                    42                       43

                                                                           Flexible Arrangement                         Non-recurrent Grant for
                                                  Cash Grant under the                             Parent Education
                                                                         under the NET and ELTA                       "Electronic Learning Credits
                                                  NET/ELTA Scheme                                 Programme Grants
                                                                                  Scheme                                        Scheme"

                                                           $                       $                      $                        $
Income
Grants Received
Others (Please specify)

Actual Expenditure

Surplus/(Deficit) for the year
Surplus brought forward from previous
period/ year
Amount transferred to the EOEBG (Note 2)
Deficit transferred to
- the surplus under EOEBG
- Capital Reserve Fund (1) - General Funds/
Tong Fai: Income & Expenditure Account

Surplus balance after transfer

Amount refundable to
Education Bureau (Note 1)

Surplus carried forward to next year

Note: If any refund was made to EDB
subsequently, please specify -
   - Demand Note No.
   - Amount and settlement date
                                                                                                                                       (to be continued)




                                                                                        13
                                                       GRANT ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2007
       Name:              STATEMENT 4.4                                                                                                     STATEMENT 4.4


                                                                                                                                                      (Page 4 of 8)
                   Ref. No.                            44                         45                           46                             47

                                                                                                                                 Special Non-recurrent Grants
                                                                       Chinese Cultural Projects   Curriculum Leadership Grant
                                              Other Recurrent Grants                                                                for Enhancement of IT
                                                                       Incentive Award Scheme           for Small Schools
                                                                                                                                 Facilities/Services in Schools

                                                        $                          $                            $                              $
Income
Grants Received
Others (Please specify)

Actual Expenditure

Surplus/(Deficit) for the year
Surplus brought forward from previous
period/ year
Amount transferred to the EOEBG (Note 2)
Deficit transferred to
- the surplus under EOEBG
- Capital Reserve Fund (1) - General Funds/
Tong Fai: Income & Expenditure Account

Surplus balance after transfer

Amount refundable to
Education Bureau (Note 1)

Surplus carried forward to next year

Note: If any refund was made to EDB
subsequently, please specify -
   - Demand Note No.
   - Amount and settlement date
                                                                                                                                                   (to be continued)




                                                                                       14
                                                              GRANT ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2007
       Name:              STATEMENT 4.4                                                                                                       STATEMENT 4.4


                                  (Page 4 of 8)                                                                                                         (Page 5 of 8)
                   Ref. No.                                   48                          49                           50                       51

                                                  Cash Grant for School-based Cash Grant for Supporting       Special Schools Cum
                                                                                                                                        Teacher Professional
                                                   After-School Learning and Ventilator assisted Children   Resources Centres Project
                                                                                                                                         Preparation Grant
                                                     Support Programmes                 (VAC)                        Grant

                                                              $                            $                            $                        $
Income
Grants Received
Others (Please specify)

Actual Expenditure

Surplus/(Deficit) for the year
Surplus brought forward from previous
period/ year
Amount transferred to the EOEBG (Note 2)
Deficit transferred to
- the surplus under EOEBG
- Capital Reserve Fund (1) - General Funds/
Tong Fai: Income & Expenditure Account

Surplus balance after transfer

Amount refundable to
Education Bureau (Note 1)

Surplus carried forward to next year

Note: If any refund was made to EDB
subsequently, please specify -
   - Demand Note No.
   - Amount and settlement date
                                                                                                                                                     (to be continued)




                                                                                               15
                                                                  GRANT ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2007
       Name:              STATEMENT 4.4                                                                                                                                                         STATEMENT 4.4


                                  (Page 5 of 8)                                                                                                                                                            (Page 6 of 8)
                   Ref. No.                                       52                                   53                                                               54
                                                                                 Non-recurrent Grant for                      One-off Cash Grant for Establishment of Incorporated Management
                                                    Staff Encashment Grant      Career Oriented Curriculum                                               Committee
                                                                                                                                                             for reimbursement of relevant expenses on a need basis (at a
                                                  (Cash Grant-Fractional Staff)    for Senior Secondary                        for setting up the IMC
                                                                                                                                                            ceiling of $350,000) in the school year immediately following
                                                                                         Students                                      (Note 3)                              the establishment of the IMC
                                                                   $                                    $                                 $                                              $
Income
Grants Received
Others (Please specify)

Actual Expenditure

Surplus/(Deficit) for the year
Surplus brought forward from previous
period/ year
Amount transferred to the EOEBG (Note 2)
Deficit transferred to
- the surplus under EOEBG
- Capital Reserve Fund (1) - General Funds/
Tong Fai: Income & Expenditure Account

Surplus balance after transfer

Amount refundable to
Education Bureau (Note 1)

Surplus carried forward to next year

Note: If any refund was made to EDB
subsequently, please specify -
   - Demand Note No.
   - Amount and settlement date
                                                  Note 3: Any surplus will be clawed back by the EDB by the end of the 2009/10 school year. Schools                                                   (to be continued)
                                                  may use the surplus of EOEBG or their own funds to top up the cash grant if required. Please also refer
                                                  to EDBCM No.173/2005 for details.




                                                                                                            16
                                                         GRANT ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2007
       Name:                                                                                                                               STATEMENT 4.4


                                                                                                                                                  (Page 7 of 8)
                   Ref. No.                                  55                                     56                                    57

                                                                                                                           One-off Grant for Incentive Scheme
                                              Non-recurrent Grant for Opening Up   IT in Education Partnership Incentive
                                                                                                                              for Developing Instructional
                                              School Premises for Community Use               Scheme Grant
                                                                                                                                       Software

                                                              $                                     $                                      $
Income
Grants Received
Others (Please specify)

Actual Expenditure

Surplus/(Deficit) for the year
Surplus brought forward from previous
period/ year
Amount transferred to the EOEBG (Note 2)
Deficit transferred to
- the surplus under EOEBG
- Capital Reserve Fund (1) - General Funds/
Tong Fai: Income & Expenditure Account

Surplus balance after transfer

Amount refundable to
Education Bureau (Note 1)

Surplus carried forward to next year

Note: If any refund was made to EDB
subsequently, please specify -
   - Demand Note No.
   - Amount and settlement date
                                                                                                                                               (to be continued)




                                                                                       17
                                                            GRANT ACCOUNTS FOR THE YEAR ENDED 31 AUGUST 2007
       Name:                                                                                                                       STATEMENT 4.4


                                                                                                                                        (Page 8 of 8)
                   Ref. No.                            58                            59                               60
                                                                     Cash Grant for Schools adopting
                                              New Senior Secondary                                                  Others
                                                                   Chinese as the medium of Instruction                                 Total
                                              Curriculum Migration                                       (Please provide the details
                                                                     (CMI)- Encashment for Existing
                                                      Grant                                             for grants not mentioned in
                                                                        Additional Teaching Post
                                                                                                         this circular memorandum
                                                        $                           $                                  $                  $
Income
Grants Received
Others (Please specify)

Actual Expenditure

Surplus/(Deficit) for the year
Surplus brought forward from previous
period/ year
Amount transferred to the EOEBG (Note 2)
Deficit transferred to
- the surplus under EOEBG
- Capital Reserve Fund (1) - General Funds/
Tong Fai: Income & Expenditure Account

Surplus balance after transfer

Amount refundable to
Education Bureau (Note 1)

Surplus carried forward to next year

Note: If any refund was made to EDB
subsequently, please specify -
   - Demand Note No.
   - Amount and settlement date




                                                                                          18
                                                                                                                                                                Attachment to Statement 4.4
Name:
                                       Special Non-recurrent Grants for Enhancement of IT Facilities / Services in Schools (Statement 4.4)
                                                Summary for the Period from Commencement of Programmes to 31 August 2007
                                                                                                                    Setting up an e-learning
                                               Replacement /                              Provision of additional
                                                                  Provision of wireless                                   platform and         Provision of parental
                                               upgrading of                                  LCD projection                                                                  Total
                                                                      technology                                         procurement of           IT programme
                                                computers                                        systems
                                                                                                                    appropriate courseware
INCOME                                               $                     $                        $                           $                       $                      $
Grant Received
Government Subsidy

Others
School's Contribution
Quality Education Fund                                                                               -                         -                         -

EXPENDITURE
Paid out from Government Subsidy
Paid out from School's Contribution
Paid out from Quality Education Fund                                                                 -                         -                         -

UNSPENT BALANCE/(DEFICIT) FOR
THE YEAR
Government Subsidy
School's Contribution
Quality Education Fund                                                                               -                         -                         -

SURPLUS/(DEFICIT) BROUGHT
FORWARD FROM PREVIOUS
PERIOD/YEAR
Government Subsidy
School's Contribution
Quality Education Fund                                                                               -                         -                         -

SURPLUS/(DEFICIT) CARRIED
FORWARD TO NEXT YEAR
Government Subsidy
School's Contribution
Quality Education Fund                                                                               -                         -                         -




                                                                                          19
                                                                              STATEMENT 5

Name:

                MORTGAGE INTEREST SUBSIDY SCHEME ACCOUNT
                    FOR THE YEAR ENDED 31 AUGUST 2007

                                                                           TEACHING
                                                TEACHING STAFF         SUPPORTING STAFF

                                                       $                         $

GRANT RECEIVED




EXPENDITURE




SURPLUS/(DEFICIT) FOR THE YEAR




SURPLUS/(DEFICIT) BROUGHT
 FORWARD FROM PREVIOUS
 PERIOD/ YEAR

SURPLUS/(DEFICIT) CARRIED
 FORWARD TO NEXT YEAR (Note)




Note: Breakdown showing the name of staff, amount, related period and date of subsequent
settlement should be provided.




                                           20
                                                       STATEMENT 6

Name:

       NON-RECURRENT GRANTS FOR FURNITURE AND EQUIPMENT ACCOUNT
                   FOR THE YEAR ENDED 31 AUGUST 2007

                                                  $      Notes

GRANT RECEIVED


EXPENDITURE


SURPLUS FOR THE YEAR / (DEFICIT)
 transferred to Capital Reserve Fund (1) -
 General Funds/Tong Fai: Income and
 Expenditure Account

Add:

APPROVED SURPLUS BROUGHT FORWARD
 FROM PREVIOUS PERIOD/YEAR




TOTAL

Less : -

APPROVED SURPLUS CARRIED FORWARD
 TO NEXT YEAR

AMOUNT REFUNDED TO EDB


AMOUNT REFUNDABLE TO EDB




                                             21
                                                                                  STATEMENT 7

Name:

                      EMPLOYER'S CONTRIBUTIONS TO
            PROVIDENT FUND/MANDATORY PROVIDENT FUND SCHEME
                    FOR NON-TEACHING STAFF ACCOUNT
                    FOR THE YEAR ENDED 31 AUGUST 2007


                                                                    Total             Notes
                                                                     $

GRANT RECEIVED

EXPENDITURE

Employer's contributions to PF/MPF (Note)
 - entitled to 5%
 - entitled to 10%
 - entitled to 15%


(Please provide details showing names, total salaries and
contributions for the above staff in the Statement for Notes
to the Accounts)

OTHER INCOME (e.g. rebates, bonus credit etc.)

TOTAL EXPENDITURE

SURPLUS/(DEFICIT) FOR THE YEAR

SURPLUS/(DEFICIT) BROUGHT FORWARD FROM
 PREVIOUS PERIOD/YEAR

SURPLUS/(DEFICIT) CARRIED FORWARD TO
 NEXT YEAR


Note :

Non-teaching Staff include only the Clerical Staff, Janitor Staff and Teaching Supporting Staff
(such as Laboratory Technicians, Educational Psychologists and Learning Support Assistants)
paid from Administration Grant/Revised Administration Grant and Salaries Grant.




                                             22
                                                                                  STATEMENT 8

Name:

                      EMPLOYER'S CONTRIBUTIONS TO
           PROVIDENT FUND/MANDATORY PROVIDENT FUND SCHEME
           FOR NON-TEACHING STAFF ACCOUNT (BOARDING SECTION)
                    FOR THE YEAR ENDED 31 AUGUST 2007


                                                                   Total               Notes
                                                                    $

GRANT RECEIVED

EXPENDITURE

Employer's contributions to PF/MPF (Note)
 - entitled to 5%
 - entitled to 10%
 - entitled to 15%


(Please provide details showing names, total salaries and
contributions for the above staff in the Statement for
Notes to the Accounts)

OTHER INCOME (e.g. rebates, bonus credit etc.)

TOTAL EXPENDITURE

SURPLUS/(DEFICIT) FOR THE YEAR

SURPLUS/(DEFICIT) BROUGHT FORWARD FROM
 PREVIOUS PERIOD/YEAR

SURPLUS/(DEFICIT) CARRIED FORWARD TO
 NEXT YEAR


Note :
Non-teaching Staff include the Clerical Staff, Janitor Staff and Teaching Supporting Staff.




                                             23
                                                                                    STATEMENT 9

Name:

                        CAPITAL RESERVE FUND (1)
        GENERAL FUNDS ACCOUNT : INCOME AND EXPENDITURE ACCOUNT
                   FOR THE YEAR ENDED 31 AUGUST 2007


                                                                   $            $          Notes
INCOME

Registration Fee
Transport Fee
Profit on Sale of Exercise Books and Stationery (Note)
Profit on Sale of School Uniforms, etc. (Note)
Profit on Sale of Tuckshop Items (Note)
Tuckshop Rental received
Donations (Please provide details in Statement 17)
Others (Please provide details)

TOTAL INCOME

EXPENDITURE
Deficit on Grant A/C: (Please itemize)

Other Expenditure (Please provide details)

TOTAL EXPENDITURE

SURPLUS/(DEFICIT) FOR THE YEAR

SURPLUS/(DEFICIT) BROUGHT FORWARD FROM
PREVIOUS PERIOD/YEAR

ACCUMULATIVE SURPLUS/(DEFICIT)

Less : APPROPRIATIONS

ACCUMULATIVE SURPLUS/(DEFICIT)
CARRIED FORWARD TO NEXT YEAR
Note :
(1) The profit limit of 15% on cost should extend to cover all paid services provided by the schools
to pupils, except for sale of textbooks. Please provide percentage of profit for individual items in
Statement 17.

(2) A school must not transfer income arising from the approved collection of other fees and
charges to any other body, or to a fund separately kept by the IMC for education development or
any other purpose, unless such transfer has been approved by the Permanent Secretary in writing.




                                             24
                                                                                 STATEMENT 10

Name:

                             CAPITAL RESERVE FUND (1)
                  TONG FAI : INCOME AND EXPENDITURE ACCOUNT
                      FOR THE YEAR ENDED 31 AUGUST 2007



                                                                   $            $          Notes
INCOME
Tong Fai (Subscriptions):
.............. @$  per pupil
.............. @$  per pupil
Less : Remission
Transport Fee
Profit on Sale of Exercise Books and Stationery (Note)
Profit on Sale of School Uniforms, etc. (Note)
Profit on Sale of Tuckshop Items (Note)
Tuckshop Rental received
Donations (Please provide details in Statement 17)
Others (Please provide details)

TOTAL INCOME

EXPENDITURE
Deficit on Grant A/C: (Please itemize)

Other Expenditure (Please provide details)

TOTAL EXPENDITURE

SURPLUS/(DEFICIT) FOR THE YEAR

SURPLUS/(DEFICIT) BROUGHT FORWARD FROM
PREVIOUS PERIOD/YEAR

ACCUMULATIVE SURPLUS/(DEFICIT)

Less : APPROPRIATIONS

ACCUMULATIVE SURPLUS/(DEFICIT)
   CARRIED FORWARD TO NEXT YEAR
Note :
(1) The profit limit of 15% on cost should extend to cover all paid services provided by the schools
to pupils, except for sale of textbooks. Please provide percentage of profit for individual items in
Statement 17.

(2) A school must not transfer income arising from the approved collection of other fees and
charges to any other body, or to a fund separately kept by the IMC for education development or
any other purpose, unless such transfer has been approved by the Permanent Secretary in writing.




                                             25
                                                                          STATEMENT 11

Name:

                           CAPITAL RESERVE FUND (2)
                         SALE OF TEXTBOOKS ACCOUNT
                       FOR THE YEAR ENDED 31 AUGUST 2007

                                                                                 $

INCOME / PROCEEDS FROM SALES OF TEXTBOOKS (Note 1)

LESS : COST OF SALES
        Opening Stock
        Purchases

        Less : Closing Stock

PROFIT/(LOSS) ON SALES OF TEXTBOOKS (              %) (Note 2)

Less : Stock Written Off
       Expenses for Students' Benefit

SURPLUS/(DEFICIT) FOR THE YEAR

SURPLUS BROUGHT FORWARD FROM PREVIOUS
  PERIOD/YEAR

SURPLUS CARRIED FORWARD TO NEXT YEAR/
 (DEFICIT) transferred to Capital Reserve Fund (1) -
 General Funds/Tong Fai: Income and Expenditure Account


Notes :
(1) For sale of textbooks, discount or block sum of money received from booksellers or other
suppliers

(2) Discount or block sum of money received by the school should not in any case exceed the
percentage




                                         26
                                                                                                STATEMENT 12

Name:

                                  CAPITAL RESERVE FUND (3)
                     APPROVED COLLECTION FOR SPECIFIC PURPOSES ACCOUNT
                              FOR THE YEAR ENDED 31 AUGUST 2007

                                                                 Air-              Other
                                                                                                      Total
                                                              conditioning        purposes
                                                                   $                 $                  $
INCOME

EXPENDITURE (Please itemize)

For air-conditioning
- Installation/Replacement
- Electricity Charges
- Repairs and maintenance
- Others

For other purposes
  (please specify)


SURPLUS/(DEFICIT) FOR THE YEAR

SURPLUS/(DEFICIT) BROUGHT FORWARD
 FROM PREVIOUS PERIOD/YEAR

SURPLUS CARRIED FORWARD TO NEXT YEAR/
 (DEFICIT) TRANSFERRED TO CAPITAL RESERVE
 FUND (1) - GENERAL FUNDS/TONG FAI: INCOME
 AND EXPENDITURE ACCOUNT




Note :
A school must not transfer income arising from the approved collection of other fees and charges to any other
body, or to a fund separately kept by the IMC for education development or any other purpose, unless such
transfer has been approved by the Permanent Secretary in writing.




                                                       27
                                                                                  STATEMENT 13

Name:

                                SET-UP FUND ACCOUNT
                          FOR THE YEAR ENDED 31 AUGUST 2007

                                          For the period
                                               from      For the year
                                         commencement from 1.9.2006       Total         Notes
                                         of operation to to 31.8.2007
                                            31.8.2006
                                                 $             $            $
INCOME

Sponsor's Contribution
Government Subsidy
Interest Received

EXPENDITURE
Paid out from Sponsor's Contribution
Paid out from Government Subsidy



UNSPENT BALANCE FOR THE
YEAR


BALANCE CARRIED FORWARD                      N/A            N/A
TO NEXT YEAR




Please provide the following information :
Date of commencement of the school                         : _______________________________

                                                                As agreed between school
                                                                  sponsoring body and EDB
                                                                           $
 School Sponsor's Contribution                             : _______________________________

 Government Subsidy                                        : _______________________________

Approval for the closure of Set-up Fund Account :
 EDB's Reference Number                                    : _______________________________
 Date of Approval                                          : _______________________________
 Unspent balance to be transferred to                                      $
 - School's Furniture and Equipment
   Account (Statement 14)                                  : _______________________________
 - Others (please specify)                                 : _______________________________



                                              28
                                                                              STATEMENT 14

Name:

                SCHOOL'S FURNITURE AND EQUIPMENT ACCOUNT
                    FOR THE YEAR ENDED 31 AUGUST 2007

                                                                   $                Notes

BALANCE TRANSFERRED FROM SET-UP FUND
ACCOUNT (Note)


EXPENDITURE


BALANCE BROUGHT FORWARD FROM PREVIOUS
PERIOD/YEAR

BALANCE CARRIED FORWARD TO NEXT YEAR




Note :

Upon the closure of the Set-up Fund, an amount of unspent balance should be transferred to this
account according to REO's direction/approval.




                                           29
                                                                STATEMENT 15

Name:

                        ACCUMULATED FUND ACCOUNT
                      FOR THE YEAR ENDED 31 AUGUST 2007

        Particulars          Amount               Particulars      Amount
                                $                                     $


                                           BALANCE BROUGHT
                                            FORWARD FROM
                                            PREVIOUS PERIOD/YEAR




BALANCE CARRIED
 FORWARD TO NEXT
 YEAR




                                      30
                                                                                                                     Statement 16
Name :                                                                                                             (Page 31 of 37)
                            BALANCE SHEET AS AT 31 AUGUST 2007

Previous
  Year                                                                                                                  Notes
   $                                                                                     $                 $

           ACCUMULATED FUND

           NON-RECURRENT GRANTS FOR BUILDING
            RECEIVED
           NON-RECURRENT GRANTS FOR FURNITURE
            AND EQUIPMENT RECEIVED
           FURNITURE AND EQUIPMENT GRANTS UTILIZED
           TRANSITION FURNITURE AND EQUIPMENT GRANT/
            COMPOSITE FURNITURE AND EQUIPMENT AND
           OTHER
             GRANTS UTILIZED


           TOTAL


           RESERVES AND FUNDS
           Set-up Fund Account (as per Statement 13)
           School's Furniture & Equipment Account (as per Statement 14)


           TOTAL RESERVES AND FUNDS


           SURPLUS RETAINED (Note 1)
           Grant Accounts in EOEBG
           (as per Statement 3.1)


           Teacher Relief Grant
           (as per Statement 4.3)


           Grant Accounts Outside EOEBG
           (as per Statement 4.4)




           Note 1: The net total surplus of all government grants should be represented by cash (at bank and in hand) and/or
           other current assets for Government Funds. To facilitate audit purpose, a fund reconciliation should be provided in the
           Notes to the Accounts (Statement 17).




                                                                                                               (to be continued)




                                                               63
                                                                                   Statement 16
Name :                                                                           (Page 32 of 37)
                            BALANCE SHEET AS AT 31 AUGUST 2007

Previous
  Year                                                                                Notes
   $                                                                $    $


           Others
             (Please list below other grants with surplus
             balance as at 31 August 2007)



           TOTAL SURPLUS RETAINED


           LONG TERM LIABILITIES
           Loan originally contracted
           Less: Amount repaid to date



           TOTAL LONG TERM LIABILITIES


           CURRENT LIABILITIES
           Salaries Grant Received in Advance
           Grants Received in Advance (Please itemise)
           Accounts Payable to EDB (Please itemise)
           Tong Fai Received in Advance
           Sundry Creditors (Please provide details)
           Other (Please itemise)



           TOTAL CURRENT LIABILITIES




                                                                 TOTAL

                                                                             (to be continued)




                                                            64
                                                                                          Statement 16
Name :                                                                                  (Page 33 of 37)
                              BALANCE SHEET AS AT 31 AUGUST 2007

Previous
  Year                                                                                      Notes
   $                                                                            $   $

           FIXED ASSETS (AT COST)
           Buildings (including Major Repairs)
           Additions during the period

           Furniture and Equipment (including T.V. sets, etc.)
           Additions during the period

           TOTAL FIXED ASSETS

           INVESTMENT AT COST
           (Market Value should be stated by way of Note in Statement 17)
           TOTAL INVESTMENT

           CURRENT ASSETS
           Stock of Books and Stationery
           Stock of School Uniform, etc.
           Stock of Tuckshop Items
           Account Receivable from EDB (Please provide details)
           Sundry Debtors (Please provide details)
           School Fees Receivable
           Subscriptions Receivable
           Utility Deposits
           Bank Fixed Deposits:
             Govt. Funds
             School Funds
             Set-up Fund
           Cash at Bank:
             Govt. Funds
             School Funds
             Set-up Fund
           Cash in Hand
           Others (Please provide details)
           TOTAL CURRENT ASSETS

           DEFICIT ON GRANT ACCOUNT (Please itemise)


           DEFICIT ON CAPITAL RESERVE FUND (1) - GENERAL FUNDS/
             TONG FAI : INCOME & EXPENDITURE ACCOUNT
                                                                            TOTAL




                                                                 65
                                                      STATEMENT 17

Name:

                 NOTES TO THE ACCOUNTS
            FOR THE YEAR ENDED 31 AUGUST 2007




                                                (to be continued)


                         34
                                                                                                        STATEMENT 17

Name:

                                          NOTES TO THE ACCOUNTS
                                     FOR THE YEAR ENDED 31 AUGUST 2007

        1.       Apart from other notes, the details of the following expenditure items should be shown in notes:
                 - Donations
                 - Audit fee
                 - Electricity expenses charged to Government Funds (including Noise Abatement Grant)
                 - Electricity expenses charged to IMC / School's own funds
                 - Electricity expenses charged to EOEBG (Non-School Specific)
        2        This statement is provided for any explanatory notes to the accounts or supplementary
                 information that the IMC school may consider necessary or may otherwise be required to
                 provide in detail in any of the other statement(s). These notes will be considered as an integral
                 part of the accounts.
        3        The personal data collected in this Statement are covered by the Personal Data (Privacy)
                 Ordinance. The Ordinance gives rights to the subject (i.e. your staff) who can make requests to
                 data users (i.e. EDB) for data access and data correction with respect to their personal data. Such
                 right of access includes the right to obtain a copy of their personal data provided in this
                 Statement.
              
        4        The personal data in this Statement may be disclosed to other Government departments/agencies
                 authorized to process personal data for audit and/or statistical purposes.

        5        Enquiries concerning the personal data collected by means of this Statement including the
                 making of access and correction should be addressed to the School Audit Section, Education
                 Bureau.




                                                          35
             STATEMENT 17

Name:




        36
                                              STATEMENT 17

             Name:




diture items should be shown in notes:



uding Noise Abatement Grant)
ds
pecific)




                                         37

				
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