IMC's Certificate - 教育局 by zhangyun

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									                                                                                                           Appendix 3 (Special)
Name:                                                                                                       (Accounts of IMC)

                             FINANCIAL STATEMENTS FOR THE ACCOUNTING PERIOD FROM
                                 ________________ (TRANSITION DATE) TO 31 AUGUST 2007
 Ref.                                              Contents                                                 Statement No.
 No.
      IMC's Certificate                                                                                   IMC's Certificate
      Auditors' Report                                                                                    Auditors' Report
      Operating Expenses Block Grant (OEBG)
      OEBG - Financial Statement                                                                                3.1
 1-13 OEBG General Domain – Statement of Income and Expenditure by constituent grants                           3.2
14-26 OEBG Special Domain – Statement of Income and Expenditure by constituent grants                           3.3
      Grants Outside OEBG
  27 Salaries Grant Account-(School Section)                                                                    4.1
                           -(Boarding Section)                                                                  4.2
  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"
 44   Other Recurrent Grants                                                                                    4.3
 45   Chinese Cultural Projects Incentive Award Scheme
 46   Curriculum Leadership Grant for Small Schools
 47   Special Non-Recurrent Grants for the 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 the Enhancement of IT Facilities / Services in Schools (Details)   Attachment to 4.3
      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                                   7
      - (School Section)
      - (Boarding Section)                                                                                        8
 64 General Funds Account : Income and Expenditure                                                                9
 65 Tong Fai : Income and Expenditure                                                                            10
 66 Sale of Textbooks                                                                                            11
 67 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
Note: Transition Date refers to the date of incorporation of the IMC
Name :

             FINANCIAL STATEMENTS FOR THE ACCOUNTING PERIOD FROM
                   __________ (TRANSITION DATE) TO 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 period from ____________(Transition Date) to 31 August 2007 are true and correct.


Signed                                                              Signed
                     (Supervisor)                                                   (IMC Manager)

Name                                                                Name
Date                                                                Date




                                                        3
Name :

         FINANCIAL STATEMENTS FOR THE ACCOUNTING PERIOD FROM
              _____________(TRANSITION DATE) TO 31 AUGUST 2007



                            AUDITORS' REPORT




                               Signed :
                                                   Auditor

                      Name of Auditor :


                                 Date :




                                          4
                                                                                                 Statement 3.1
Name :

                            OPERATING EXPENSES BLOCK GRANT
                 FINANCIAL STATEMENTS FOR THE ACCOUNTING PERIOD FROM
                                    (TRANSITION DATE) TO 31 AUGUST 2007

                                            General Domain          Special Domain              Total
                                                  $                        $                     $


Income
  Grants received
  Others (Please specify)

Total income
(per Statements 3.2 and 3.3)

Actual expenditure
(per Statements 3.2 and 3.3)


Surplus/(Deficit) for the period

Surplus brought forward (transferred
   from Pre-IMC Accounts)



Amount transferred (to Special
  Domain/other grants)/from
  General Domain

Amount transferred from Special
  Domain to General Domain
  (Note 1)

Deficit transferred to 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. Please specify the special approval from REO with reference to EDBCM No. 196/2003.

2. Any unspent balance of the General and Special Domains in excess of twelve month's provision of OEBG are
   refundable to EDB. The school, in deciding the amount from which constituent grant(s) the refund will be
   made, should reflect such amount in the respective column of the constituent grant(s) in Statement 3.3,
   where appropriate.




                                                                       5
       Name:                                                                                    Statement 3.2
                                                                                                 (Page 1 of 2)

               OPERATING EXPENSES BLOCK GRANT GENERAL DOMAIN
          STATEMENT OF INCOME AND EXPENDITURE BY CONSTITUENT GRANTS
                                    FOR THE ACCOUNTING PERIOD FROM
                                             (TRANSITION DATE) TO 31 AUGUST 2007

                                                                  Income
                                                                        Others                     Note in
                                                                                  Expenditure
Ref.                                                         Grant     (Please                  Statement 17
No.                                                         Received   specify)
                                                               $          $           $
 1     OEBG-General Domain
 2     School and Class Grant (Note 1)
         - Grant received
        - Noise Abatement Measures Recurrent Subsidy
        - Air-conditioning Grant for Preparation
          Room of Laboratories
       Administration Grant (School Section) (Note 2)
       Revised Administration Grant (Boarding
          Section) (Note 2)
 3     Air-conditioning Grant for Physically
       disabled/severely intellectually disabled children
 4     Subject and Curriculum Grants
       - School Curriculum Development Grant
       - Visual Arts (S1-5)
       - Computer Literacy (S1-3)
       - Computer Studies/Information Technology/
           Computer and Information Technology
       - Computers as Communication/ Rehabilitation
           Aids
       - Computers for Assisted Learning Activities
       - Design & Technology (S1-5)
       - Home Economics (S1-5)
       - Integrated Science
       - Putonghua
 5     Practical/Technical Subjects
       - Accommodation and Catering Services
       - Air-conditioning and Refrigeration
       - Automobile Repair
       - Commercial Studies
       - Electrical Studies
       - Engineering Metalwork
       - Fashion and Clothing
       - Hair-styling
       - Home Decoration
       - Office Practice
       - Retail Merchandising
       - Seamanship


                                                            5
         Name of School :                                                                               Statement 3.2
                                                                                                         (Page 2 of 2)

                 OPERATING EXPENSES BLOCK GRANT GENERAL DOMAIN
            STATEMENT OF INCOME AND EXPENDITURE BY CONSTITUENT GRANTS
                         FOR THE ACCOUNTING PERIOD FROM
                                  (TRANSITION DATE) TO 31 AUGUST 2007

                                                                Income
                                                                      Others                              Note in
                                                                                       Expenditure
Ref.                                                       Grant     (Please                           Statement 17
No.                                                       Received   specify)
                                                             $          $                     $
  6     Activity Grant for Maladjusted Children
         in Schools for Social Development
  7     Class Grant for Complementary Studies/
        Travelling Grant for Resource Teachers/
        Travelling Grant for Certificated Master/
         Mistress Teaching Home-Bound Pupils
  8 Moral and Civic Education Grant
  9 Enhancement Grant
 10 Supplementary Grant for School-based
          Management Grant
 11     Resource Material Grant for visually impaired
        students
 12 Training and Development Grant
 13 Composite Information Technology Grant
        Total
                                                                            (Note 3)
Notes :
1. Amount received should include -
  (i) unspent handling charges of the Textbook Assistance Scheme and the Student Travel Scheme;
  (ii) reimbursement of hire charges for sport venues;
  (iii) all bank interest derived from Government Funds accounts;
  (iv) other miscellaneous income. Breakdown for total income is shown in the Notes to the Accounts (Statement 16).
      The expenditure on audit fee is shown in Statement 16.
2. Breakdown for total income and expenditure for clerical and janitor staff salaries/allowance and cleaning contract
     are shown in Statement 16.
3. Receipts of miscellaneous income, including long service payment, employees compensation and amounts
      recovered from school own funds, etc. should be shown against each individual constituent grant which paid the
   corresponding expenses in this Statement 3.2.




                                                           6
Name:                                                                                                                                                                                                                                              STATEMENT 3.3

                                                                                            OPERATING EXPENSES BLOCK GRANT SPECIAL DOMAIN
                                                                                      STATEMENT OF INCOME AND EXPENDITURE BY CONSTITUENT GRANTS
                                                                             FOR THE ACCOUNTING PERIOD FROM _______________ (TRANSITION DATE) TO 31 AUGUST 2007

                 Ref. No.                         15               16               17             18          19           20              21               22                   23                  24                   25                 26

                                                                                 Programme
                                                                Supportive
                                              School-based                        Funds for
                                                             Remedial Service                    Chinese     English                                                        Matriculation
                                            Support Scheme                    Implementation                                           Maintenance      Capacity                               Special Grant for                        Understanding
                                                                for Hearing                     Extensive   Extensive    Boarding                                          Curriculum at the                        Tide-over Grant-
                                            for Schools with                  of Whole School                                        Grant for Sewage Enhancement                                 Transient                           Adolescent Project   Total
                                                              Impaired Pupils                   Reading     Reading       Grant                                            John F Kennedy                          Reprovision School
                                            Intake of Newly                     Approach to                                          Treatment Plant     Grant                                    Enrolment                            (Primary) Grant
            Name of Grant                                        Attending                       Scheme      Scheme                                                             Centre
                                            Arrived Children                    Guidance &
                                                             Ordinary Schools
                                                                                  Discipline


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

Actual expenditure

Surplus/(Deficit) for the year
Surplus brought forward (transferred from
Pre-IMC Accounts)
Deficit transferred to -
- General Domain
- General Funds / Tong Fai:
  Income and Expenditure Account

Surplus balance after transfer
Amount refundable to
Education Bureau (Note)

Surplus carried forward to next year
Note:
Any unspent balance of the General and Special Domains in excess of twelve month's provision of OEBG are refundable to EDB. The school, in deciding the amount from
which constituent grant(s) the refund will be made, should reflect such amount in the respective column of the constituent grant(s) in Statement 3.3, where appropriate.
Name :                                                                                               Statement 4.1

                                  SALARIES GRANT ACCOUNT (SCHOOL SECTION)
                                      FOR THE ACCOUNTING PERIOD FROM
                                              (TRANSITION DATE) TO 31 AUGUST 2007

                                                                                         TEACHING
                                                  TEACHING
                                                                       SUPPLY           SUPPORTING
                                                    STAFF                                             Notes
                                                                        STAFF              STAFF
                                                   (Note 1)
                                                                                          (Note 2)
                                                        $                  $                 $
INCOME
School Fees                                                                 -                  -
Teaching Staff
  Salaries Grant (net amount received)                                     -                   -
  Employee's PF contribution                                               -                   -
  Employer's MPF subvention                                                -                   -

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

Teaching Supporting
 Salaries                                               -                   -

Others (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 Staff
 Salaries                                               -                   -

Others (Please provide details)
TOTAL EXPENDITURE
SURPLUS/(DEFICIT) FOR THE PERIOD
SURPLUS/(DEFICIT) BROUGHT
 FORWARD (TRANSFERRED FROM
  PRE-IMC ACCOUNTS)
SURPLUS/(DEFICIT) CARRIED
 FORWARD TO NEXT YEAR

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.

                                                                  9
Name :                                                          Statement 4.2

                  SALARIES GRANT ACCOUNT (BOARDING SECTION)
                       FOR THE ACCOUNTING PERIOD FROM
                               (TRANSITION DATE) TO 31 AUGUST 2007



                                        BOARDING     SUPPLY
                                                                     Notes
                                          STAFF       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 PERIOD
SURPLUS/(DEFICIT) BROUGHT FORWARD
 (TRANSFERRED FROM PRE-IMC
  ACCOUNTS)

SURPLUS/(DEFICIT) CARRIED
 FORWARD TO NEXT YEAR




                                       10
      Name:                                                                                                                                                                                                                                  Statement 4.3
                                                                                                        GRANT ACCOUNTS FOR THE ACCOUNTING PERIOD FROM ______ (TRANSITION DATE) TO 31 AUGUST 2007                                            (Page 10 of 8)




                    Ref. No.                            28                                29                                  30                                                                     31


                                                                             Initial Grant for School-based                                                             Committee on Home-School Co-operation Project
                                                                            Psychological Service and Initial
                                             Initial Grants for Advanced
                                                                              Grant for Schools Providing       Intensive Learning Support Grant
                                            Supplementary Level Subjects
                                                                           Resource Teaching Programme for
                                                                                     Autistic Children                                             Setting/Subsidizing Expenses of
                                                                                                                                                                                                   Activity                 Project
                                                                                                                                                     Parent-Teacher Association

                                                         $                                 $                                   $                                  $                                   $                        $

Income
Grants Received
Others (Please specify)

Actual Expenditure

Surplus/(Deficit) for the year
Surplus brought forward (transferred from
Pre-IMC Accounts)
Deficit transferred to -
- General Domain
- General Funds / Tong Fai:
  Income and Expenditure Account

Surplus balance after transfer
Amount refundable to Education Bureau
(Note)

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)
      Name:                                                                                                                                                                                     Statement 4.3
                                                                       GRANT ACCOUNTS FOR THE ACCOUNTING PERIOD FROM ______ (TRANSITION DATE) TO 31 AUGUST 2007                                (Page 11 of 8)




                    Ref. No.                         32                            33                                               34                                        35




                                            Lift Maintenance Grant   Special Teacher Assistant Grant             Composite Furniture and Equipment Grant          Top Teens in the Classroom




                                                      $                             $                                                $                                        $

Income
Grants Received
Others (Please specify)

Actual Expenditure

Surplus/(Deficit) for the year
Surplus brought forward (transferred from
Pre-IMC Accounts)
Deficit transferred to -
- General Domain
- General Funds / Tong Fai:
  Income and Expenditure Account

Surplus balance after transfer
Amount refundable to Education Bureau
(Note)

Surplus carried forward to next year                                                                                                                                         N/A




Note: If any refund was made to EDB
 subsequently, please specify -
 - Demand Note No.
 - Amount and settlement date
                                                                                                                                                                       (to be continued)
      Name:                                                                                                                                                                                                         Statement 4.3
                                                                                GRANT ACCOUNTS FOR THE ACCOUNTING PERIOD FROM ______ (TRANSITION DATE) TO 31 AUGUST 2007                                           (Page 12 of 8)




                    Ref. No.                          36                                    37                                                38                                            39




                                                                                                                                                                           Grant Account for Fringe Benefits for
                                            Substitute Teacher Grant   Recruitment of Native-speaking English Teacher      District Teacher Network Scheme Grant
                                                                                                                                                                                 Enhanced NET Scheme




                                                       $                                     $                                                $                                              $

Income
Grants Received
Others (Please specify)

Actual Expenditure

Surplus/(Deficit) for the year
Surplus brought forward (transferred from
Pre-IMC Accounts)
Deficit transferred to -
- General Domain
- General Funds / Tong Fai:
  Income and Expenditure Account

Surplus balance after transfer
Amount refundable to Education Bureau
(Note)

Surplus carried forward to next year                                                        N/A




Note: If any refund was made to EDB
 subsequently, please specify -
 - Demand Note No.
 - Amount and settlement date
                                                                                                                                                                                     (to be continued)
      Name:                                                                                                                                                                                                                          Statement 4.3
                                                                                          GRANT ACCOUNTS FOR THE ACCOUNTING PERIOD FROM ______ (TRANSITION DATE) TO 31 AUGUST 2007                                                  (Page 13 of 8)




                    Ref. No.                                 40                                      41                                                 42                                               43




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




                                                             $                                        $                                                 $                                                 $

Income
Grants Received
Others (Please specify)

Actual Expenditure

Surplus/(Deficit) for the year
Surplus brought forward (transferred from
Pre-IMC Accounts)
Deficit transferred to -
- General Domain
- General Funds / Tong Fai:
  Income and Expenditure Account

Surplus balance after transfer
Amount refundable to Education Bureau
(Note)

Surplus carried forward to next year
                                                            N/A



Note: If any refund was made to EDB
 subsequently, please specify -
 - Demand Note No.
 - Amount and settlement date
                                                                                                                                                                                                  (to be continued)
      Name:                                                                                                                                                                                                                                   Statement 4.3
                                                                                                 GRANT ACCOUNTS FOR THE ACCOUNTING PERIOD FROM ______ (TRANSITION DATE) TO 31 AUGUST 2007                                                    (Page 14 of 8)




                    Ref. No.                                    44                                                45                                                46                                             47

                                                                                                                                                                                              Special Non-recurrent Grants for Enhancement
                                                                                                                                                                                                   of IT Facilities / Services in Schools
                                            Other Recurrent Grants (for reimbursement of
                                                                                           Chinese Cultural Projects Incentive Award Scheme   Curriculum Leadership Grant for Small Schools
                                                    Government rent and rates)
                                                                                                                                                                                              (Breakdown of income and expenditure to be
                                                                                                                                                                                              provided in the Attachment to Statement 4.3)

                                                                 $                                                $                                                  $                                             $

Income
Grants Received
Others (Please specify)

Actual Expenditure

Surplus/(Deficit) for the year
Surplus brought forward (transferred from
Pre-IMC Accounts)
Deficit transferred to -
- General Domain
- General Funds / Tong Fai:
  Income and Expenditure Account

Surplus balance after transfer
Amount refundable to Education Bureau
(Note)

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)
      Name:                                                                                                                                                                                                                             Statement 4.3
                                                                                                   GRANT ACCOUNTS FOR THE ACCOUNTING PERIOD FROM ______ (TRANSITION DATE) TO 31 AUGUST 2007                                            (Page 15 of 8)




                    Ref. No.                                  48                                            49                                                 50                                              51




                                            Cash Grant for School-based After-school   Cash Grant for Supporting Ventilator Assisted
                                                                                                                                       Special Schools Cum Resources Centres Project Grant    Teacher Professional Preparation Grant
                                               Learning and Support Programmes                           Children




                                                               $                                             $                                                  $                                               $

Income
Grants Received
Others (Please specify)

Actual Expenditure

Surplus/(Deficit) for the year
Surplus brought forward (transferred from
Pre-IMC Accounts)
Deficit transferred to -
- General Domain
- General Funds / Tong Fai:
  Income and Expenditure Account

Surplus balance after transfer
Amount refundable to Education Bureau
(Note)

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)
      Name:                                                                                                                                                                                                                                                                    Statement 4.3
                                                                                                        GRANT ACCOUNTS FOR THE ACCOUNTING PERIOD FROM ______ (TRANSITION DATE) TO 31 AUGUST 2007                                                                              (Page 16 of 8)




                    Ref. No.                                     52                                           53                                              54                                             55                                        56




                                            Staff Encashment Grant (Cash Grant-Fractional    Non-recurrent Grant for Career Oriented       One-off Cash Grant for Establishment of        Non-recurrent Grant for Opening Up School   IT in Education Partnership Incentive
                                                               Staff)                       Curriculum for Senior Secondary Students        Incorporated Management Committee                   Premises for Community Use                       Scheme Grant




                                                                  $                                            $                                              $                                               $                                         $

Income
Grants Received
Others (Please specify)

Actual Expenditure

Surplus/(Deficit) for the year
Surplus brought forward (transferred from
Pre-IMC Accounts)
Deficit transferred to -
- General Domain
- General Funds / Tong Fai:
  Income and Expenditure Account

Surplus balance after transfer
Amount refundable to Education Bureau
(Note)

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)
      Name:                                                                                                                                                                                                                Statement 4.3
                                                                                                 GRANT ACCOUNTS FOR THE ACCOUNTING PERIOD FROM ______ (TRANSITION DATE) TO 31 AUGUST 2007                                 (Page 17 of 8)




                    Ref. No.                                 57                                    58                                        59                                         60



                                                                                                                          Cash Grant for Schools adopting Chinese                     Others
                                            One-off Grant for Incentive Scheme for   New Senior Secondary Curriculum       as the medium of instruction (CMI) –      (Please provide the details for grants not
                                                                                                                                                                                                                  Total
                                              Developing Instructional Software              Migration Grant                Encashment for Existing Additional       mentioned in this circular memorandum
                                                                                                                                      Teaching Posts                         under separate column)



                                                              $                                     $                                        $                                           $                          $

Income
Grants Received
Others (Please specify)

Actual Expenditure

Surplus/(Deficit) for the year
Surplus brought forward (transferred from
Pre-IMC Accounts)
Deficit transferred to -
- General Domain
- General Funds / Tong Fai:
  Income and Expenditure Account

Surplus balance after transfer
Amount refundable to Education Bureau
(Note)

Surplus carried forward to next year




Note: If any refund was made to EDB
 subsequently, please specify -
 - Demand Note No.
 - Amount and settlement date
                                                                                                                                                                            Attachment to Statement 4.3
Name :

                                         Special Non-recurrent Grants for Enhancement of IT Facilities / Services in Schools (Statement 4.3)
                                                  Summary for the Period from Commencement of Programmes to 31 August 2007




                                                                                                                         Setting up an e-learning
                                       Replacement / upgrading    Provision of wireless    Provision of additional LCD                               Provision of parental IT
                                                                                                                       platform and procurement of                                      Total
                                            of computers               technology              projection systems                                          programme
                                                                                                                          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
PERIOD
Government Subsidy
School's Contribution
Quality Education Fund                                                                                 -                            -                           -

SURPLUS/(DEFICIT) BROUGHT FORWARD
 (TRANSFERRED FROM PRE-IMC ACCOUNTS)
Government Subsidy
School's Contribution
Quality Education Fund                                                                                 -                            -                           -

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




                                                                                      20
                                                                                         Statement 5

Name :


                  MORTGAGE INTEREST SUBSIDY SCHEME ACCOUNT
                      FOR THE ACCOUNTING PERIOD FROM
                              (TRANSITION DATE) TO 31 AUGUST 2007




                                                   TEACHING STAFF             TEACHING
                                                                          SUPPORTING STAFF

                                                            $                        $

GRANT RECEIVED




EXPENDITURE




SURPLUS/(DEFICIT) FOR THE PERIOD




SURPLUS/(DEFICIT) BROUGHT FORWARD
 (TRANSFERRED FROM PRE-IMC
  ACCOUNTS)

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.




                                                 22
                                                           Statement 6

Name :


       NON-RECURRENT GRANTS FOR FURNITURE AND EQUIPMENT ACCOUNT
                   FOR THE ACCOUNTING PERIOD FROM
                            (TRANSITION DATE) TO 31 AUGUST 2007

                                               $          Notes

GRANT RECEIVED


EXPENDITURE


SURPLUS FOR THE PERIOD / (DEFICIT)
 transferred to General Funds/Tong Fai:
 Income and Expenditure Account

Add:

APPROVED SURPLUS BROUGHT FORWARD
 (TRANSFERRED FROM PRE-IMC ACCOUNTS)




TOTAL

Less : -

APPROVED SURPLUS CARRIED FORWARD
 TO NEXT YEAR

AMOUNT REFUNDED TO EDB


AMOUNT REFUNDABLE TO EDB




                                          24
                                                                                     Statement 7
Name :

                     EMPLOYER'S CONTRIBUTIONS TO
           PROVIDENT FUND/MANDATORY PROVIDENT FUND SCHEME
            FOR NON-TEACHING STAFF ACCOUNT (SCHOOL SECTION)
                    FOR THE ACCOUNTING PERIOD FROM
                            (TRANSITION DATE) TO 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 PERIOD

SURPLUS/(DEFICIT) BROUGHT FORWARD (TRANSFERRED
 FROM PRE-IMC ACCOUNTS)
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 Assistant)
paid from Administration Grant/Revised Administration Grant and Salaries Grant.




                                                  25
                                                                                               Statement 8
Name :

                           EMPLOYER'S CONTRIBUTIONS TO
                 PROVIDENT FUND/MANDATORY PROVIDENT FUND SCHEME
                 FOR NON-TEACHING STAFF ACCOUNT (BOARDING SECTION)
                          FOR THE ACCOUNTING PERIOD FROM
                                  (TRANSITION DATE) TO 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 Statement for Notes to the Accounts)


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

TOTAL EXPENDITURE

SURPLUS/(DEFICIT) FOR THE PERIOD

SURPLUS/(DEFICIT) BROUGHT FORWARD (TRANSFERRED
 FROM PRE-IMC ACCOUNTS)
SURPLUS/(DEFICIT) CARRIED FORWARD TO
 NEXT YEAR



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




                                                      26
                                                                                          Statement 9
Name :

         GENERAL FUNDS ACCOUNT: INCOME AND EXPENDITURE ACCOUNT
                    FOR THE ACCOUNTING PERIOD FROM
                            (TRANSITION DATE) TO 31 AUGUST 2007


                                                             $               $             Notes
INCOME

Registration Fee
Transport Fee
Profit on Sale of Exercises 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)
Other (Please provide details)

TOTAL INCOME

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

Other Expenditure (Please provide details)

TOTAL EXPENDITURE

SURPLUS/(DEFICIT) FOR THE PERIOD

SURPLUS/(DEFICIT) BROUGHT FORWARD
 (TRANSFERRED FROM PRE-IMC ACCOUNTS)
ACCUMULATIVE SURPLUS/(DEFICIT)

Less : APPROPRIATIONS

ACCUMULATIVE SURPLUS/(DEFICIT)
 CARRIED FORWARD TO NEXT YEAR

Note :
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 item in
Statement 17.




                                                 27
                                                                                            STATEMENT 10

Name:

                       TONG FAI : INCOME AND EXPENDITURE ACCOUNT
                           FOR THE ACCOUNTING PERIOD FROM
                                     (TRANSITION DATE) TO 31 AUGUST 2007

                                                                      $               $             Notes
INCOME
Tong Fai (Subscriptions):
.............. @$  per pupil
.............. @$  per pupil
Less : Remission
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 PERIOD

SURPLUS/(DEFICIT) BROUGHT FORWARD
(TRANSFERRED FROM PRE-IMC ACCOUNTS)

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.




                                                  24
                                                                                        Statement 11
Name :


                              SALE OF TEXTBOOKS ACCOUNT
                            FOR THE ACCOUNTING PERIOD FROM
                                    (TRANSITION DATE) TO 31 AUGUST 2007


                                                                                        $

INCOME / PROCEEDS FROM SALE OF TEXTBOOKS (Note 1)

LESS : COST OF SALES
       Opening Stock
       Purchases

         Less : Closing Stock

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

Less : Stock Written Off
       Expenses for Students' Benefit

SURPLUS/(DEFICIT) FOR THE PERIOD

SURPLUS BROUGHT FORWARD
 (TRANSFERRED FROM PRE-IMC ACCOUNTS)

SURPLUS CARRIED FORWARD TO NEXT YEAR/
 (DEFICIT) transferred to 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 must be entered into this accounts as an item of income.

2. Discount or block sum of money received by the school should not in any case exceed the
    percentage of rebate it previously obtained.




                                                28
                                                                       Statement 12
Name :


          APPROVED COLLECTION FOR SPECIFIC PURPOSES ACCOUNT
                   FOR THE ACCOUNTING PERIOD FROM
                           (TRANSITION DATE) TO 31 AUGUST 2007


                                                        Air-      Other
                                                    conditioning purposes   Total
                                                         $          $        $
INCOME

EXPENDITURE (Please itemise)

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

For other purposes
 (please specify)


SURPLUS/(DEFICIT) FOR THE PERIOD

SURPLUS/(DEFICIT) BROUGHT FORWARD
 (TRANSFERRED FROM PRE-IMC ACCOUNTS)


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




                                           29
                                                                                           Statement 13
Name :

                                     SET-UP FUND ACCOUNT
                               FOR THE ACCOUNTING PERIOD FROM
                                       (TRANSITION DATE) TO 31 AUGUST 2007


                                             For the period from
                                                                  For the period
                                             commencement of
                                                                 from ________
                                                 operation to
                                                                   (Transition     Total
                                                __________                                    Notes
                                                                     date) to       $
                                              (The day before
                                                                    31.8.2007
                                              Transition Date)
                                                                        $
                                                      $

INCOME

Sponsor's Contribution
Government Subsidy
Interest Received


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

UNSPENT BALANCE FOR THE PERIOD
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)                : _______________________________



                                                     30
Name :                                                                                  Statement 14

                   SCHOOL'S FURNITURE AND EQUIPMENT ACCOUNT
                       FOR THE ACCOUNTING PERIOD FROM
                                (TRANSITION DATE) TO 31 AUGUST 2007


                                                                   $                    Notes

BALANCE TRANSFERRED FROM SET-UP FUND
ACCOUNT (Note)


EXPENDITURE


BALANCE BROUGHT FORWARD
(TRANSFERRED FROM PRE-IMC ACCOUNTS)

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.




                                                   31
                                                                 Statement 15
Name :

                         ACCUMULATED FUND ACCOUNT
                       FOR THE ACCOUNTING PERIOD FROM
                               (TRANSITION DATE) TO 31 AUGUST 2007

         Particulars       Amount             Particulars            Amount
                             $                                         $


                                    BALANCE BROUGHT FORWARD
                                     (TRANSFERRED FROM
                                      PRE-IMC ACCOUNTS)




BALANCE CARRIED
 FORWARD TO NEXT
 YEAR




                                      32
                                                                                        Statement 16
Name :                                                                                (Page 30 of 34)
                            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
           Grant Accounts in OEBG - General Domain
           (as per Statement 3.1)


           Grant Accounts in OEBG - Special Domain
           (as per Statement 3.1)


           Grant Accounts Outside OEBG
           (as per Statement 4.3)




                                                                                  (to be continued)




                                                            62
                                                                                   Statement 16
Name :                                                                           (Page 31 of 34)
                            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
           Sundry Creditors (Please itemise)
           Other (Please provide details)



           TOTAL CURRENT LIABILITIES




                                                                 TOTAL

                                                                             (to be continued)




                                                            63
                                                                                          Statement 16
Name :                                                                                  (Page 32 of 34)
                              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
           Tong Fai 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 GENERAL FUNDS/TONG FAI: INCOME &
             EXPENDITURE ACCOUNT
                                                                            TOTAL




                                                                 64
                                                             Statement 17
                                                             (Page 1 of 2)
Name :

                      NOTES TO THE ACCOUNTS
                FOR THE ACCOUNTING PERIOD FROM
         _____________ (TRANSITION DATE) TO 31 AUGUST 2007




                                                        (to be continued)




                                 68
                                                                       Statement 17 (continued)
                                                                                  (Page 2 of 2)
Name :

                           NOTES TO THE ACCOUNTS
                     FOR THE ACCOUNTING PERIOD FROM
              _____________ (TRANSITION DATE) TO 31 AUGUST 2007

 Notes:

   1.     This statement is provided for any explanatory notes to the accounts or
          supplementary information that the 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.


   2.     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.


   3.     The personal data in this Statement may be disclosed to other Government
          departments/agencies authorised to process personal data for audit and/ or statistical
          purposes.


   4.     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.




                                                69

								
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