Claim Form for Reimbursement of Relevant Expenses Incurred for the Operation of IMC in the 2015/16 School Year
Applicable to Aided Schools with Incorporated Management Committee Established in the 2014/15 School Year
To: School-based Management Section, Fax: 3104 4658
Postal address: 5/F, East Wing, Central Government Offices, 2 Tim Mei Avenue, Tamar, Hong Kong.
Name of School:
The IMC of our school was established on
A.
School Code (Finance):
(Please made reference to the date printed on the Certificate of Incorporation.)
Reimbursement of relevant expenses for  Sep to Nov 2015 /  Dec 2015 to Feb 2016 /  Mar to May 2016 /  Jun to Aug 2016 (Please  where appropriate)
This claim form for reimbursement should be submitted to the School-based Management Section of the Education Bureau within 10 working days after each quarter of the school year.
Part I: Expenses
Nature* Areas*
(A/B/C)
(1-7)
Amount ($)
Part II #: Type of extra staff
e.g. accounting clerk,
administrative assistant
(if applicable)
Contract period
From
To
No. of
working
hours/days/
months #
(a)
Total amount of
this claim
Hourly/Daily
rate/
Monthly salary
$
(b)
Salary
amount
$
(a) x (b)
MPF
subsidy
$
(c)
Part III: Remarks
(This part MUST be completed)
Total
Cumulative total
up to last claim
(Not include the total
amount of this 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 any days not required to perform duties (such as Sundays,
Saturdays (short-week), public holidays, discretionary holidays).
B.
Declaration
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 circulars or guidelines on relating to 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 the Education Bureau has the authority to request school to provide relevant supporting documents, such as copies of
receipts, for processing the claims.
Signature of Supervisor: _______________________________________________________________________
School
Chop
Name of Supervisor: _________________________________________ Date: ____________________________
Contact Person: ____________________________ Post: _________________ Tel No.: ____________________
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Nature:
A
B
C
Hire of staff such as accounting personnel, administrative assistant, teaching assistant and 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 sessions on the setting up and operation of IMC, school-based manager training
programmes, etc (costs for food or drinks should not be included)
Areas:
1
2
3
4
5
6
7
Financial management such as conducting change-over arrangement and putting in place more rigorous financial
management, internal control and check-and-balance systems
Human resources management such as putting in place a more rigorous and transparent 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 programmes, seminars for stakeholders (e.g. teachers, parents or
managers of other categories) to promote 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
Note:
Please refer to the “Points to Note for Claiming Reimbursement of IMC-related Expenses” before making any claims for reimbursement.
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Points to Note for Claiming Reimbursement of IMC-related Expenses
Aided schools which set up an incorporated management committee (IMC) in
the 2014/15 school year may claim reimbursement of relevant expenses incurred in the
2015/16 school year for the operation of the IMC on a need basis in this school year. The
claim form for reimbursement should be submitted to the School-based Management
Section of the Education Bureau (EDB) within 10 working days after each quarter. The
reimbursement claim is capped at a ceiling of $350,000 and it covers expenditure incurred
for the operation of IMC, for example(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 services to assist in putting in place proper financial and human resources
management systems;
(b) trying out financial management guidelines provided by the EDB so as to establish a
more rigorous and transparent check-and-balance system;
(c) trying out the revised Code of Aid, i.e. the Code of Aid for Aided Schools;
(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 programmes for 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 Code
of Aid for Aided Schools, guidelines, circulars and letters issued by the EDB
(including former Education Department and Education and Manpower Bureau)
from time to time. In this connection, based on past experience, we have prepared
examples of eligible and ineligible items for claiming reimbursement. Schools
should note that the examples are to be used as references, they are not exhaustive
and will be updated as and when necessary.
3.
IMC schools should use public funds properly. They should refer to the General
Principles and Examples when claiming reimbursement of IMC-related expenses.
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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.
Quotation / Tender
5.
The IMC should ensure that all purchases or hire of services have followed the
procedures set out in relevant circulars or guidelines issued by the EDB as well as
recommendations of the ICAC.
(a) Schools should ensure that all purchase activities have followed the procedures and
the guidelines set out in EDB Circular No. 4/2013 on “Procurement Procedures in
Aided Schools”. For example, school should seek written quotations for single
procurement above $50,000 and up to $200,000, and tenders for single procurement
above $200,000 from at least five suppliers. If it has not been possible to invite
sufficient number of suppliers, the circumstances should be explained and recorded on
file. Prior approval should also be obtained from the IMCs.
(b) Schools must not split an order as a way to circumvent approval requirement or
quotation/tendering procedures. Items of the same category are to be grouped in the
same quotation/tender schedule before inviting suppliers to bid.
(c) Quotations/tenders should be properly recorded. Justifications and reasons for not
accepting the lowest quotation/tender should be documented.
(d) Procurement of items and services should be made through competitive bidding as far
as possible. Schools should note that single quotation/tendering should be fully
justified and used only in circumstances when competitive bidding would not be
effective means of obtaining the requisite items and services.
(e) When school sponsoring bodies (SSBs) are delegated by the IMCs to carry out
procurement activities on behalf of the schools, SSBs are required to follow the same
procurement procedures as the aided schools. Before delegations take place, prior
approval must be obtained from the IMCs and such records should be properly
documented.
(f) Exceptions should be discussed at IMC and relevant information should be
documented.
Use of resources
6.
Expenditures should be incurred only when necessary and meant to facilitate the
smooth operation of the IMC.
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Examples
7.
Eligible claims for reimbursement:
(a) Employ additional staff such as administrative assistant(s), teaching
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
IMC
(c) Recruit additional staff to assist the school in trying out practices in the new
Code of Aid, i.e. the Code of Aid for Aided Schools
(d) Organise or hire services for the promotion of school-based management and
the work of the IMC to key stakeholders, for example organising schoolbased training programmes for potential and current IMC managers
(e) Employ a supply teacher for a reasonable period of time to stand in for a few
teachers who have to handle IMC-related tasks, including disseminating good
practices; assisting to complete the change-over or transitional arrangements
and providing support to parent manager elections
8.
Ineligible claims for reimbursement:
(a) Non-essential and non-standard items such as a container or other equipment
for use by 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
IMC
(e) Salaries of supply teachers who stand in for teachers on leave or employ other
personnel such as janitors or IT technicians for routine tasks in relation to
school operation
(f) Expenses on publicity or school promotion such as posters, banners, presents,
souvenirs, prizes, etc
(g) Expenses on food or drinks
9.
For enquiry, please call 3509 8478.
School-based Management Section
Education Bureau
October 2015
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