Claim Form for Reimbursement of relevant expenses incurred for the operation of IMC in the 2009/10 School Year
Only applicable to Aided Schools with Incorporated Management Committee Established in the 2008/09 School Year
To: School-based Management Section, Rm 1140, 11/F., Wu Chung House, 213, Queen’s Road East, Wanchai, HK. (Fax: 2891 0512 or 2574 5509)
Name of School: _______________________________________________________________________________________ School Code: ________________ The IMC of our school was established on (Please made reference to the date printed on the Certificate of Incorporation.)
A. Reimbursement of relevant expenses for □ Sept to Nov 2009 / □ Dec 2009 to Feb 2010 / □ Mar to May 2010/ □ June to Aug 2010. (Please where appropriate)
MPF Subsidy # $ (c) This claim form for reimbursement should be submitted to the School-based Management Section within 10 working days after each quarter. No. of Part II #: Type of Extra staff Daily/ Salary Contract period Part I: Expenses working e.g. accounting clerk, Monthly rate amount administrative assistant days/months # $ $ Nature* Areas* (if applicable) (A, B or (1-7) Amount ($) From To (a) (b) (a) x ( b) C)
Part III: Remarks (This part MUST be completed)
Total amount of this claim
Cumulative total up to last claim
* Please refer to the attached list for codes of nature and areas of expenses in Part I and describe the use of the expenditure at the Remarks column in Part III. (use separate sheet if necessary) # For items under Nature A in Part I, schools have to fill in Part II. For staff on daily rate, the number of working days should exclude Sundays, Saturdays (short-week), public holidays, discretionary holidays or any days on which they are not required to perform duties. MPF can only be claimed if the contract period is 60 days or more and the amount is capped at $1,000 per month or $12,000 per year.
I certify that – (i) the emoluments have been paid to the staff employed and/or their MPF scheme; (ii) all the reimbursement claims are supported by receipts, which are kept in my school. Also, the claims do not duplicate those projects the school is conducting/ will conduct using government funding and reimbursement has not been made before; (iii) the requirements stipulated in the Education Bureau’s (EDB’s) circular or guideline on Tendering and Purchasing Procedures have been strictly followed; and (iv) all the information given in this application is true and accurate, and I note that EDB has the authority to collect the original supporting documents of the claim and make use of its contents for review purposes.
Signature of Supervisor: _______________________________________________________________________ School Chop Name of Supervisor: _________________________________________ Date: ____________________________ Contact Person: ____________________________ Post: _________________ Tel No.: ____________________ 1
Nature: A B C Hire of staff, such as accounting personnel, administrative/executive assistant, project officer to assist in putting in place proper financial and human resources management systems Hire of service, such as financial or human resources management consultancy services Other expenses, such as experience-sharing session on the setting up and operation of IMC, school-based manager training etc. (costs for food or drinks should not be included.)
Areas: 1 2 3 4 5 6 7 Note:
Please refer to the “Points to Note for Claiming Reimbursement of IMC-related Expenses” before making any claims for reimbursement.
Financial management, such as conducting change-over arrangement and putting in place more rigorous financial management and internal control systems. Human resources management such as putting in place a more rigorous and transparent checks and balances system. executive duties, such as providing support to the operation of the IMC, including liaising with managers and preparing documents for IMC meetings Training, such as organising school-based manager training, promotion talks for teachers relating to school-based management and the IMC. Sharing/dissemination of good practices, such as holding seminars or workshops for sharing experiences relating to the operation of the IMC/ implementation of school-based management. Networking relevant stakeholders e.g. parents, past students and other stakeholders to promote school-based management Producing relevant documents, such as drawing up guidelines for manager elections, updating the school procedural and policy manual(s) in relation to the operation of the IMC.
Points to Note for Claiming Reimbursement of IMC-related Expenses
Aided schools which set up an incorporated management committee (IMC) in the 2008/09 school year may claim reimbursement of relevant expenses incurred in 2009/10 school year for the operation of the IMC on a need basis in the 2009/10 school year. The claim form for imbursement should be submitted to the School-based Management Section within 10 working days after each quarter. The reimbursement claim is capped at a ceiling of $350,000 and it covers expenditure incurred in(a) employing extra staff (such as administrative staff / accounting personnel) and including the related benefits (e.g. MPF and leave entitlement) or hiring professional consultancy service to assist in putting in place proper financial and human resources management systems; (b) trying out financial management guidelines provided by EDB so as to establish a more rigorous and transparent checks and balances system; (c) trying out the revised Code of Aid; (d) disseminating good practices, such as holding seminars or workshops for sharing experience relating to the operation of the IMC and the implementation of schoolbased management; and (e) organising school-based training for IMC managers on school-based management. 2. In parallel with the autonomy given to IMC schools in the context of schoolbased management, IMC schools are required to be publicly accountable for their educational achievements and proper use of public funds by setting up more stringent internal control procedures and complying with requirements of the relevant Code of Aid, guidelines, circulars and letters issued by the EDB from time to time. In this connection, based on the experience of past school years on processing reimbursement claims from IMC schools, we have updated some examples which are eligible or ineligible for claiming reimbursement for schools’ reference. The examples are by no means exhaustive and will be updated as and when necessary. 3. IMC schools should refer to the following principles and examples when considering claiming reimbursement of IMC-related expenses:
General principles Accounting Records
4. Income collections should be properly reported in the income collection records. All payments should be supported by original invoices with full details of staff employed and services provided. Approval of the appointment of temporary staff should be recorded in the minutes of meetings of the IMC. Leave records of staff should be maintained in a timely manner to avoid incorrect payment of salaries.
5. In accordance with EDB’s circular No. 15/2007 on “Tendering and Purchasing Procedures in Aided Schools” issued on 14.12.2007, at least five tenders for purchases of services exceeding $50,000 each should be obtained from separate suppliers. For purchases not exceeding $50,000, two or more quotations should be obtained. If it has not been possible to invite sufficient number of suppliers, the circumstance should be explained and recorded. Also, prior approval from the IMC should be obtained. Schools should not split an order as a way to circumvent approval requirement or quotation/tendering procedures. Items of the same category should be grouped in the same quotation or tender schedule before inviting suppliers to bid. Quotations should be properly recorded. Justifications and reasons for not accepting the lowest tender/quotation should be documented. Any exceptions should also be discussed at IMC meetings and relevant information should be documented. The IMC should ensure that all purchases have followed the procedures set out in relevant circulars or guidelines issued by the EDB as well as recommendations of the ICAC.
Use of resources
6. Expenditures should be incurred only when necessary and meant to facilitate the smooth operation of the IMC.
Examples of eligible claims for reimbursement
(a) Employ extra staff such as administrative assistant(s), executive assistant(s), project officer(s) and accounting clerk(s) with the professional knowledge and experience to help to put in place proper financial and human resources management systems. (b) Hire consultancy services to help to put in place proper financial and human resources management systems, to undertake change-over tasks including, strengthening the accounting system and stocktaking for the handover to the Incorporated Management Committee. (c) Recruit professionals to assist the school in trying out practices in the new Code of Aid. (d) Organise or hire services for promoting school-based management and the work of the IMC to key stakeholders including school-based training for potential and current IMC managers. (e) Employ a supply teacher for a reasonable period of time to stand in for relevant teacher(s) who has/ have to handle IMC-related tasks, including disseminating good practices; helping to complete the change-over or transitional arrangements and providing support to parent manager elections.
Examples of ineligible claims for reimbursement
(a) Non-essential and non-standard items such as a container for activities and equipment for IMC managers. (b) Special or additional allowance for staff. (c) Standard or non-standard furniture and equipment (Related expenses should be charged to the Expanded Operating Expenses Block Grant). (d) Training expenses of teachers and staff which are not related to operation of Incorporated Management Committee. (d) Salaries of supply teachers who stand in for teachers on leave or employ other personnel such as janitors or IT/computer technicians for tasks unrelated to the IMC. (e) Expenses on publicity or school promotion, such as souvenirs or prizes. (f) Expenses on food or drinks.
School-based Management Section Education Bureau September 2009