Education Bureau
Special Education & Kindergarten Education Division
Kindergarten Administration Section
November 2015
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Enactment

Regulation 60(A), 61(1) of the
Education Regulations – must first
obtain written approval of the
Permanent Secretary for Education
(PSED)
(1) Collection of
Registration Fees
and Application
Fees
Standing
Administrative
Directives
Acquisition of school items or
services is entirely voluntary
(3) Sale of School Items
and Provision of Paid
Services
(2) Collection of
School Fees
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(1) Collection of Registration
Fees and Application Fees

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Approved Ceilings for Application Fees
& Registration Fees
Education Bureau Circular No. 4/2014

Fees for Specific
Purposes
(a) Application fees
Approved Ceilings
$40
(b) Registration fees
(i) Half-day session
$970 or half of the monthly school fee,
whichever is lower
(ii) Whole-day
session
$1,570 or half of the monthly school
fee, whichever is lower
Collections of the above fees exceeding the approved ceilings
require the prior approval of PSED
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Collection of Registration Fees

 The registration fee may be collected only when a place has
been offered by the school to a student/child
 The registration fee must be refunded to any student/child
who pays the registration fee and subsequently takes up the
place after receiving the first instalment of the school fee from
the student/child
 The balance of the first instalment of the school fee must not be
collected before 1st August (if the new school year starts in
September) or before 1st July (if the new school year starts in
August)
 Any student/child who has paid the registration fee when
offered a school place but subsequently decides not to take the
place shall be considered as having forfeited the fee
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(2) Collection of School Fees

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School Fees

 School Fees collected should cover all
expenses directly related to the
teaching and learning activities,
school operation and maintenance of
the education services of the KG
 KGs should not charge parents
separately for such expenses incurred
on top of the school fees
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List of Items to be Covered by School Fees
(Appendix 1 of Education Bureau Circular No. 16/2013)

 Salaries
 Remuneration of school supervisors
 Rent and management fees, rates and government rent
 Furniture and equipment
 Teaching aids
 Expenses on repairs, maintenance and
improvement works
 Water and electricity (including air-conditioning)
charges, telephone line, fax line and internet service
charges
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List of Items to be Covered
by School Fees (Con’t)

 Cleaning fees
 Expenses on printing, paper, teachers’
stationery and other consumables for
teaching activities
 Postage charges and publications
 Insurance premium
 Audit fees
 Transportation fees for
school administration purposes
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List of Items to be Covered
by School Fees (Con’t)

 Expenses on regular learning activities for all students,
conducted either inside or outside the school
premises (these should include expenses for
birthday parties, graduation ceremony, school
outing, picnics and visits)
 Items such as student handbooks, profiles, student
portfolios, graduation certificates and identity cards, etc
which are necessary for the operation of the school
 Other expenses directly related to the teaching
activities, school operation and maintenance of the
standard of education service for educational purposes 10
(3) Sale of School Items and
Provision of Paid Services

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Common examples of School
Items sold by KGs

Textbooks
Tea and snacks
Exercise books/
Workbooks
School uniforms
and school bags
Stationery
Bedding items
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Common examples of Paid Services
provided by KGs

School bus
services
Interest classes
Activities outside
regular school hours
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Guiding Principles

 No purchase of school items or acceptance of paid
services should be compulsory.
KGs should
inform parents in writing that the acquisition of
such items or services is entirely voluntary
 The items to be sold or the services to be provided
should be solely for teaching and learning
purposes
 Expenses on regular learning activities for all
students as well as items such as students’
handbooks, attainment records, teaching aids, etc.,
which are necessary for the operation of the school,
should be covered by the operating expenses.
Parents should not be charged for these items
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School items and
Services for acquisition

 Items for the exclusive use of students in
one particular KG (e.g. items bearing
special insignia) should be kept to the
minimum
 The types of items and paid services for
students’ learning purposes should be
kept to the minimum
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Disclosure of information

 An adequate description of the items for
sale and paid services provided (including
charges and quantity) should be made
available for parents so that they can
acquire these items/paid services from
external sources if they wish to
If items for sale are made up in packages,
each item should be made available for sale
separately throughout the year. The
charges, quantity and description should
be listed out clearly
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Disclosure of information
(Con’t)

Take positive action to inform
parents through various means such
as leaflets, notices or admission
application forms for the charges of
school items/ paid services to be
sold/provided in current/ new
school year
Provide relevant information of the
previous school year for reference
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Disclosure of information
(Con’t)

Inform parents in writing of the
refund arrangement in case the
student withdraws from the KG
before the commencement of the
new term
“Sales of Textbooks” account should
be made available to parents and
the public upon request, or put on
the Internet
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Collection of Payment
 Give

parents sufficient time to consider
whether or not to purchase
 (Avoid) charging parents in one lump-sum
for the whole package of items or the
services required for the whole school term
 (Should not) collect charges from parents for
any goods or services before May
of each year
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Limits of Profits generated

 Items and paid services should be sold or provided at
the minimum feasible price and should not be above the
market price
 No profit should be generated from the sale of textbooks
 Profit from sale of school items other than textbooks and
paid services, should not exceed the profit limit of 15%
of the cost price at which they are purchased from the
suppliers
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Education Bureau
Circular Memorandum No. 135/2015

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Book of Accounts

 Where an arrangement is made with any trading
operator/ supplier and a discount or block sum of
money is received, such discount or block sum of
money should be entered into the school accounts
as an item of income
 KGs are also required to record, in an inventory,
any advantages received from suppliers in the
form of goods or items of equipment
 KGs must keep proper books of accounts, which
must reflect all sales and purchases of school items
and provision of paid services
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Procurement of goods
and services

 Formulate own procurement policy under the principles
of openness, fairness and competitiveness
 Establish a set of proper procedures for procurement and
competitive bidding:






Invite bid/ quotation from a sufficient number of suppliers or
contractors for items or services to be purchased
Maintain proper records of the procurement/ quotations (full
names of the suppliers contacted, reasons for their selections and
details of the quotations received)
Prevent leakage of or tampering with quotation information
Draw up predetermined assessment criteria for the award of
service and works contract (if price is not the only consideration)
Require all staff involved in procurement duties to sign
undertaking and declare interest when conflict of interest arises
Establish a clear segregation of staff function (the staff obtaining
quotations and the staff accepting offer for that purchase should
not be the same person)
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Relevant EDB Circulars

 Education Bureau Circular No. 16/2013
“Collection of Fees, Sale of School Items and
Provision of Paid Services in Kindergartens”
 Education
Bureau
Circular
No.
4/2014
“Collection of Application Fee and Registration
Fee, Admission of Students and Provision of
Information by Kindergartens”
 Education Bureau Circular No. 14/2003
“Acceptance of Advantages and Donations by
Schools and their Staff”
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