Briefing Session
Feb 2016
Kindergarten Administration Section,
Education Bureau
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2
3
EDBCM
No.18/2016
in PDF &
Excel format
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Main body
5


Voucher value：$23,230 per student per
annum (pspa)
Fee thresholds under the Pre-primary
Education Voucher Scheme (PEVS)
◦ Half-day place： $34,850 pspa
◦ Whole-day place：$69,700 pspa
6
 Deadline：9
March 2016 (Wednesday)
 Submit the application to
◦ your respective Senior School Development
Officer of the Regional Education Office
(REO), OR
◦ Senior Services Officer of the Joint Office for
Kindergartens and Child Care Centres
(JOKC)
7
KGs/KG-cum-CCCs
(1) under PEVS in 2015/16 or 2016/17
(2) Having withdrawn from PEVS in
2015/16 but still receiving fee subsidy
of eligible students under PEVS at
certain level(s)
(3) Wishing to stay in the Child Care
Centre Subsidy Scheme (CCCSS)
If they propose to increase,
decrease or freeze fees
should submit required
schedules as specified
Other KGs/KG-cum-CCCs
Only when they
propose to increase
or decrease fees
have to submit required
schedules as specified
8


Application together with the schedules and other
relevant documents must be submitted on or before 9
March
EDB will consider only expenditure of allowable items
directly relating to
◦ teaching and learning activities
◦ operation of the KG/KG-cum-CCC
◦ maintenance of the standard of education service

Inform respective parents of the amount of the
proposed increase and explain to parents the reasons
for fee increase and follow up properly as early as
possible prior to submission of the application
9



Though the range of proposed fee increase varies
from KG to KG, the proposed increase should be
reasonable with a strike of balance between school
operational need and parents’ concern
Fee revision applications of all KGs are processed
according to the same set of procedures and
principles, and individual KG will be required to submit
case-specific supporting documents necessary for
EDB’s further consideration
KGs should prepare their audited accounts for
2014/15 school/financial year and make the accounts
available to EDB when requested
10
Audited Accounts
(2014/15 school/ financial year)
Schedule 4(I)/(II)
Schedule of Income
and Expenditure
2014/15 school/
financial year Actual
Amount
must be filled in as per
the audited accounts
11
Audited Accounts
(2014/15 school/ financial year) (continued)
All KGs/KG-cum-CCCs
applying for fee revision
in 2016/17 school year
• should prepare their
audited accounts
Upon EDB’s request, submit the audited accounts to EDB for
checking the reasonableness of their operating results
(The accounts must be audited by Certified Public Accountants
(practising) registered under the Professional Accountants
Ordinance. )
KGs/KG-cum-CCCs under
the PEVS, CCCSS and/or in
receipt of rent
reimbursement in
2014/15 school year
•submit the audited accounts in prescribed
formats to Finance Division of EDB on or before 5
February 2016
(EDB Circular Memorandum No. 135/2015)
12
Schedule
Content
1A
Declaration of School Supervisor
1B
Details of School Fees, Class and Enrolment
Page
6
Table1: Children aged 0-3/2-3 (CCC)
7
Table 2: Nursery (K1), lower kindergarten (K2) and
upper kindergarten (K3) levels (KG)
8
1C
Details of Meal Charges for Whole-day Classes
9
1D
Particulars of Principal
1D(I)：NOT joining the CCCSS
10
1D(II)：also joining the CCCSS
11
13
Schedule
2
Content
Page
Schedule of Teachers/CCWs (other than Principal)
Salaries, Provident Fund and Provision for Long
Service/Severance Payment
2(I): For all teachers/CCWs other than those specified
for Schedule 2(II)
12
2(II): For teachers/CCWs also/only serving in the CCC 13
portion of the KG-cum-CCC which is joining the
CCCSS
3
Schedule of Non-teaching Staff Salaries, Provident
Fund and Provision for Long Service/Severance
Payment
14
4(I)
Schedule of Income and Expenditure
16
4(I)a
Schedule of Other Operating Expenses
17
14
Schedule
Content
Page
4(II)
Schedule of Income and Expenditure
18(Operating classes of both local and non-local streams) 19
4(II)a
Schedule of Other Operating Expenses
20
4A
Schedule of Major Repairs and Maintenance
23
4B
Schedule of Additions to Fixed Assets
24
5
Schedule of Rental of School Premises
2526
(Operating classes of both local and non-local streams)
15
Schedule 1A
Declaration of School Supervisor
16

I confirm that ONLY the expenses of the items as per
Appendix 3, where applicable, have been included in the
school fee. Please also note the following: (more than
one statement could be chosen as appropriate)




I wish to apply for the child care centre (CCC) portion of my KGcum-CCC to stay in the Child Care Centre Subsidy Scheme
(CCCSS) for eligible children attending the CCC classes. The
estimated amount of subsidy to be received is $
. (Note)
My school is a non-profit-making (NPM) *KG/KG-cum-CCC currently
under/applying to join the Pre-primary Education Voucher Scheme
(PEVS).
My school has withdrawn from the PEVS but is still receiving fee
subsidy of eligible students under the scheme at certain level(s) in
2015/16.
My school is not under the PEVS in 2016/17.
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(Please tick one of the following boxes only)





For *KGs/KG-cum-CCCs in receipt of PEVS, CCCSS subsidy
and/or rent reimbursement in 2014/15:
I understand that I should submit a copy of audited accounts for
2014/15 school/financial year to the Finance Division of EDB for
inspection. Should this school fail to do so, this fee revision
application will not be processed further and will be taken as a fee
freezing case.
For other *KGs/KG-cum-CCCs:
I understand that I should present a copy of audited accounts for
2014/15 school/financial year for fee revision application in 2016/17
upon EDB’s request. Should this school fail to do so, this fee
revision application will not be processed further and will be taken
as a fee freezing case.
Audited accounts for 2014/15 school/financial year are not available
as my KG/KG-cum-CCC has been in operation after 2014/15.
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Schedule 1B
Details of School Fees, Class and Enrolment
19
(2)Fill in columns
(b) & (c) as per
the information
in fees certificate
& approval letter
issued by JOKC
Approval letter (Example):
(1) Fee per annum, NOT per month/
instalment [columns (b) ,(c) ,(d)]
15,600
Not Applicable
15,720
(3) Proposed fee
for 2016/17
[before deduction
of CCCSS subsidy
if applicable]
[column (d)]
28,356
30,840
31,020
12
(4) (d) should be
divisible by the no. of
instalments in (e) :
E.g.：31,020÷12
=$2,585 (integer)
12
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

Column (d): must be filled in even if the proposed
fee is maintained at the fee level for last year
before deduction of CCCSS subsidy in column (c)
Column (h) and (i): Estimated number of classes,
Estimated total enrolment - fee revision would not
be processed if ‘0’ is written in these columns
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(2) Per Fees Certificate before
redemption of voucher
Example:
(1) Submit separate
schedules for local and
non-local streams
(3) Fee per annum, NOT per month/
instalment [columns (b) & (c)]
16,300
16,400
10
16,300
16,400
10
16,300
16,400
10
30,480
30,480
10
(5) Column (c) should
be divisible by the
proposed number of
instalments for
2015/16 in column (d)
E.g.： 30,480÷12
=$2,540 (integer)
(4) Eligible classes under PEVS in 2016/17 should charge a
tuition fee not exceeding $34,850 pspa for a half-day place and
$69,700 pspa for a whole-day place . [Column (c) ]
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


Column (c)：must be filled in even if the proposed fee is
maintained at the fee level for last year in column (b)
Column (d)：The proposed number of instalments for
2016/17 should be the same as that of 2015/16.
Otherwise, please submit a separate application to EDB
Column (g) and (h)： Estimated number of classes,
Estimated total enrolment －fee revision would not be
processed if ‘0’ is written in these columns
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Schedule 1C
Details of Meal Charges for Whole-day Classes
24



Column (b) and (c) refer to the meal charges per
annum but not per month/instalment
The “proposed meal charges” in column (c) should be
divisible by the “proposed number of instalments” in
column (d)  “the proposed meal charges per
instalment” in column (e) should be an integer
Meal charges for whole-day classes will NOT be taken
as a component for calculation of the school fees and
should NOT be included in 2015/16 revised estimate
and 2016/17 Estimate of Schedule ４(I)/(II)
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Schedule 1D
Particulars of Principal
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


Qualification(s) other than early childhood education (ECE) obtained :
e.g. Certification Course for Kindergarten Principals
Principals of KG-cum-CCC joining the CCCSS: insert the salary point of
the Master Pay Scale in the brackets
For the purpose of fee revision application, principal serving in more
than one KG/KG-cum-CCC:
(A) Maximum total salary =
salary paid by the main school + total doubling allowances
(B) Maximum total salary should not exceed
salary paid by the main school X 2
(C) Doubling allowance paid by each KG should not exceed
salary paid by the main school ÷ 3
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Example 1：
Salary paid by the main school = $30,000
Total doubling allowances per month = $40,000
Monthly salary recognized = $70,000 ($30,000+$40,000)???
(B) Maximum total salary should not exceed
salary paid by the main school X 2
Answer:
Monthly salary recognized for fees calculation is $30,000 x 2 = $60,000
Example 2:
Salary paid by the main school = $24,000
Doubling allowance paid by another KG = $12,000
Monthly salary recognized is $36,000 ($24,000 + $12,000)???
Answer:
(C) Doubling allowance paid by each KG should not exceed
salary paid by the main school ÷3
The maximum doubling allowance of that principal recognized is $24,000÷3＝$8,000
The monthly salary recognized for fees calculation is $24,000＋$8,000 ＝$32,000
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Schedule 2
Particulars of Teachers/CCWs (other than Principal)
29

The teaching staff reported in Schedule 2(I)/(II) must be

Column (a): provide highest qualifications and registration
number relevant to his/her duties
◦ Registered Teacher (RT)/Qualified Kindergarten Teacher (QKT); or
◦ Permitted Teacher with a valid permit ; or
◦ Child Care Worker (CCW)
◦ Teachers serving in KG portion:
 Example 1：BEd(ECE) / R123456
 Example 2：C(ECE) / pending registration
 Example 3：Pursuing C(ECE), QKT / R200200
◦ Teachers ALSO serving in CCC portion:
 Example 4： C(ECE), CCW / R234567, CCW99999
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Schedule 2: Particulars of teachers/CCWs
(P. 12-13) (Continued)


CCWs also/only serving in the CCC portion of the KGcum-CCC joining the CCCSS ：insert salary point of the
Master Pay Scale in [ ] in Schedule 2(II)
The expenditure of the salaries of the following teaching
staff should not be included in fee revision applications 
should not be reported in Schedule 2
◦ CCWs whose salaries/part of salaries are charged under the
subsidy schemes under Social Welfare Department (SWD)
 e.g. Integrated Programme in KG-cum-CCCs, Extended Hours Service
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Schedule 2: Particulars of teachers/CCWs
(P. 12-13) (Continued)

Should comply with the required Teacher to Children Ratio &
CCW to Children Ratio
KGs/KG-cum-CCCs
(1) Under PEVS in 2015/16
（EDB Circular No. 6/2011)
(2) Wishing to stay in the CCCSS
1C(ECE) teacher：15 children aged 3-6
1CCW：14 children aged 2-3
e.g.：a KG under PEVS
In Schedule 1B
Morning session: a total of 126
children aged 3-6 enrolled in
A.M. & Whole-day Sessions
126 children ÷ 15 = 8.4
9 C(ECE) teachers
Is required Teacher to Children
Ratio complied with?
-EDB does not consider teachers pursuing the C(ECE) qualifications as
C(ECE) teachers for the purposes of meeting the 1:15 C(ECE) teacher to
children ratio requirement
-KGs meeting the 1:15 C(ECE) requirement may continue to employ nonC(ECE) teachers with QKT or other qualifications acceptable to EDB
32
Schedule 3
Schedule of Non-teaching Staff Salaries, Provident Fund
and Provision for Long Service/Severance Payment
33



If a non-teaching staff member is employed for the sale of school
items/provision of paid services as trading activities, the related salary
expenditure should NOT be included in fee revision applications  should NOT
be reported in Schedule 3
◦ E.g.：Tutors of Optional Interest Classes, School Bus Driver
Expenditure on salary of staff providing whole-day meal services should NOT
be included in fee revision applications  should NOT be reported in Schedule
3
◦ E.g.：Cook, Meal helpers
Observe relevant stipulations & guidelines on Statutory Minimum Wage
◦ Homepage of Labour Department
http://www.labour.gov.hk/eng/news/mwo.htm
◦ The statutory minimum wage rate $32.5 per hour
34
Notes for Schedule 1D(I)/1D(II), 2(I), 2(II) and 3
35

Monthly salary (including other income) [Applicable to
principal/teaching staff/ child care staff/ non-teaching staff]
◦ e.g.：$30,000 (basic salary)
◦
$2,000 (monthly allowance)
◦
$12,000 (year-end bonus)[average $1000 per month]
◦ Monthly salary (including other income) should be
$30,000+$2,000+$1,000=$33,000


Other income may include double pay, bonus, contract
gratuity and cash allowances (excluding mess allowance)
Attach relevant copies of the certificates of the teacher
training qualification of newly employed teacher(s)/CCW(s)
36


Applicable to KGs/KG-cum-CCCs currently
(2015/16) under / applying to join the PEVS
A copy of the “Remittance Statement” of
mandatory provident fund/provident fund for the
relevant contribution period showing the income
and contribution particulars of the
principal/teaching staff/child care staff employed
as at 1 January 2016 must be attached
37



Applicable to the principal and CCWs serving in
the CCC portion under CCCSS
Should be awarded increments in salaries along
the recommended salary scale
Attach relevant copies of the certificates of the
teacher training qualification of newly employed
CCW(s)
38



[Applicable to principal/teaching staff/ child care staff/
non-teaching staff]
Only the provision for long service payment with no less
than 5 reckonable years of service up to end of 2016/17
in existing KG/KG-cum-CCC (i.e. no less than 5 years of
service under a continuous contract) will be taken as a
component for calculation of school fees
Labour Department Homepage
http://www.labour.gov.hk/tc/public/pdf/wcp/ConciseGuide/11.pdf
39
Schedule 4(I)(II)
Schedule of Income and Expenditure
40
(1) Per audited accounts 2014/15
(2) For KGs in receipt of rent reimbursement ,
item 3 under INCOME should tally with item
2.1 under EXPENDITURE.
(3) For KGs in receipt of rates and
government rent reimbursement, item 4
under INCOME should tally with item 2.2
under EXPENDITURE.
41
Item
INCOME
1.1 fees subsidy from
the PEVS (if
applicable)
2015/16 s.y.
2016/17 s.y.
Fill in based on “Actual
total enrolment” of
Schedule 1B(I)(II)
(as at January 2016)
Fill in based on
“Estimated total
enrolment” of Schedule
1B(I)(II)
(as at September 2016)
(Voucher value =
$23,230 pspa)
(Voucher value =
$22,510 pspa)
1.2 from parents
(including fee
remission under the
KCFRS )
Fill in based on “Actual
total enrolment” of
Schedule 1B(I)(II)
(as at January 2016)
Fill in based on
“Estimated total
enrolment” of Schedule
1B(I)(II) (as at
September 2016)
2 CCCSS subsidy
(if applicable)
-
Should tally with the
amount stated in
Schedule 1A
“Declaration of School
Supervisor”
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Item
2015/16 s.y.
2016/17 s.y.
EXPENDITURE
1. salary related expenses
1.1 teaching staff
〔principal + teaching staff +
CCWs〕
〔monthly salary (including
other income) + MPF
contributed by employer〕x12
Fill in based on the actual
amounts stated in Schedule
1D(I)(II) and 2(I)(II)
(as at 1 January 2016)
Fill in according to the estimated
amounts stated in schedule
1D(I)(II) and 2(I)(II)
(as at 1 September 2016)
1.2 non-teaching staff
〔monthly salary (including
other income) + MPF
contributed by employer〕x12
Fill in based on the actual
amounts stated in Schedule 3
(as at 1 January 2016)
Fill in based on the estimated
amounts stated in Schedule 3
(as at 1 September 2016)
-
Fill in based on the estimated
amounts in Schedule 1D(I)(II),
2(I)(II) and 3
-
Should tally with Schedule 5 and
the tenancy agreement (if
applicable)
1.3 long service/severance
payment
2. non-salary related expenses
2.1 rental of school premises
2.2 rates and government rent
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Note 5, page 21
EXPENDITURE
 Only record the corresponding expenditure charged to
donation income with specific purpose
 Corresponding expenditure charged to donation income
without specific purpose can be subsumed into the items
under non-salary related expenses
 If there is a significant surplus for the year resulting from the
unspent amount of donation income designated for specific
purpose  provide justifications to support your fee increase
application
44




Applicable to works each costing of $8,000 or above
In item 2.3 under EXPENDITURE, fill in the cost after
spreading over 3 years
Retain the supporting documents for the major repairs and
maintenance and make them available for inspection upon
request
Items funded by Government subsidies should NOT be
included as expenses under school fees
◦ Lotteries Fund, Environment and Conservation Fund


Report the cost of each item of major repairs and
maintenance in 2015/16 and 2016/17 in Schedule 4A
(NO NEED to spread the cost)
45
Fill in Sch. 4A
Fill in Expenditure
Item 2.3 in Sch. 4(I)
46

Only the depreciation for school self-owned premises will be
taken for calculation of school fees

Not applicable to rented school premises

Cost of major repairs and maintenance – report in item 2.3



Rate of depreciation per annum (for reference)：2.5% (or refer
to the amount stated in the 2013/14 audited accounts)
Retain supporting documents and make them available for
inspection upon request
Report expenses on new school premises (fixed assets) in
2015/16 and 2016/17 school year in Schedule 4B (no need to
spread the cost )
47





Applicable to furniture/equipment/fixtures/ fittings recorded
as fixed asset
Rate of depreciation per annum (for reference) ：20% (or
refer to the amount stated in the 2014/15 audited accounts)
Retain the supporting documents and make them available
for inspection upon request
Avoid duplicate entry with item 2.7 under EXPENDITURE
(furniture and equipment and teaching aids other than
those included in the fixed assets)
Report expenses on additions to fixed assets in 2015/16
and 2016/17 in Schedule 4B (NO NEED to spread the cost)
48
to fill in Sch. 4B
“Furniture/Equipment/
Fixtures/Fittings”
to fill in Expenditure Item 2.4.2
in Sch. 4(I)
49




Applicable to computer hardware and software recorded as
fixed asset
Rate of depreciation per annum (for reference): 30% (or
refer to the amount stated in the 2014/15 audited accounts)
Retain the supporting documents and make them available
for inspection upon request
Report expenses on additions to fixed assets in 2014/15
and 2016/17 in Schedule 4B (NO NEED to spread the cost)
50
to fill in Sch. 4B
“Computer Hardware
and Software”
to fill in Expenditure Item 2.4.3
in Sch. 4(I)
51



In general, school supervisors receive no
remuneration
Only the remuneration of school supervisors who
are performing relevant specific duties [other than
those general duties as a school supervisor] will be
taken for calculation of the school fees
See Note 3 on P. 21
52
Schedule 4 (I) (II): Item 2.6 & 2.7 under
EXPENDITURE

Item 2.6: minor repairs and maintenance
◦ Avoid duplicate entry with item 2.3 (major repairs and
maintenance) and item 2.4.2 under EXPENDITURE
(depreciation of furniture/equipment/fixtures/ fittings )
◦ Pay attention to quotation procedures

Item 2.7: furniture and equipment and teaching aids
other than those included in the fixed assets
◦ Avoid duplicate entry with item 2.4.2 (depreciation of
furniture/equipment/fixtures/ fittings )
53
Schedule 4 (I) (II): Other operating expenses (item 2.11 under EXPENDITURE)
Schedule4(I)/(II)
Example 1
2014/15
2015/16
2016/17
174,804
222,549
265,765
total amount
2,341,205
2,614,668.6
2,642,937.6
percentage
7.5%
8.5%
10.1%
2.11 other operation expenses
Complete Schedule 4(I)a/(II)a when the total amount of “other operating expenses”
(item 2.11) in Schedule 4(I)/(II) exceeds 10% of the “TOTAL EXPENDITURE” for the
respective 2014/15 Revised Estimate and/or 2015/16 Estimate
Schedule 4(I)a/(II)a
Example 2
17 Other expenditure
total amount (item 2.11 of
Schedule 4(I)/(II))
Percentage
2014/15
2015/16
2016/17
6,298
9,347
13,820
174,804
222,549
265,765
3.6%
4.2%
5.2%
Provide further breakdowns of “Other expenditure” (item 17) of Schedule 4(I)a/(II)a
when it exceeds 5% of the total amount of “other operating expenses” (item 2.11) in
Schedule 4(I)/(II) for the 2015/16 Revised Estimate and/or 2016/17 estimate
54
All expenditure of the One-off School Development Grant would
not be included for the calculation of fee revision
EXPENDITURE
 A separate ledger account to record the income and
expenditure of the One-off Grant should be kept
 Related records and receipts/invoices shall be made
 Avoid duplicate entry with items in Schedule 4 (I) (II)
 It should be excluded in the TOTAL EXPENDITURE
55
Schedule 4(I)a / 4(II)a
Schedule of Other Operating Expenses
56

Avoid duplicate entry with item 2.4.2 of
Schedule 4(I)/(II) (depreciation of
furniture/equipment/fixtures/ fittings) and item 2.7
under EXPENDITURE (furniture and equipment
and teaching aids other than those included in the fixed
assets )
57
Schedule 5
Schedule of Rental of School Premises
58

To be completed by schools whose premises are NOT
rented from the Hong Kong Housing Authority or the
Hong Kong Housing Society

Complete ALL items

Provide all the relevant documents (if applicable)
◦ a copy of the current tenancy agreement
◦ a copy of the floor plan
◦ a copy of the current Rates and Government Rent Demand Notes

EDB reserves the right to use Rating and Valuation
Department’s assessment on the rental amount in the
calculation of school fees
59
Notes and Remarks for Schedule 4(I) and 4(II)
60



Apportion the income and expenditure for services for
children aged 0 to 3 and 3 to 6 respectively in:
◦ Schedule 1D(I)/(II)
◦ Schedule 2(I)/(II)
◦ Schedule 3
◦ Schedule 4(I)/(II), 4A, 4B
EDB may need to apportion the salary related expenses
and income and expenditure by the estimated total
enrolment as per Schedule 1B for calculating the school
fee of respective levels, if deemed necessary
See Remarks (B) on P. 22
61
Expenditure items
(1) Administrative fee
Description
Administrative fee paid by KG to its
sponsoring body or other
organisations for buying support
services on school administrative
matters
The nature, justifications, breakdowns of
manpower and cost involved should be
provided separately for EDB’s consideration
(2) Staff uniform
If staff must wear uniform at school, such
expenditure can be included in fee revision
applications if considered reasonable
(3) Training for teaching staff/
non-teaching staff
Expenditure paid by the KG can be included
in fee revision applications if considered
reasonable
Travelling expenses and board & lodging
expenses are not recognised as expenditure
items for fee calculation purpose
62
Expenditure items
Description
(5) Salaries of supply
teachers
Expenditure paid by the KG can be
included in fee revision applications if
considered reasonable.
Should observe requirement on Statutory
Minimum Wage
(6) Tea and refreshment for
students of half-day classes
It can be included as expenditure item in
general, provided that it is NOT operated as
a paid service. Otherwise, optional paid
services should NOT be included in fee
revision applications.
63
Staff
entertainment
Staff
welfare
Lotteries Fund/
Environment &
Conservation Fund
Optional school
items/services (e.g.
interest classes, school
uniforms, school bags)
Lunch/mess
allowances for
staff
Salary expenses charged
under Integrated
Programme , Extended
Hours Service funded by
SWD
Donations to
other parties
from KGs
Event
celebrations
with no student
participation
Quality
Education
Fund
Depreciation
for rented
premises
Expenses on
meals for children
of whole-day
courses
Note：Corresponding income/expenditure items above need NOT
be included in fee revision applications
64

Application for fee revision
◦ Your respective Senior School Development
Officer/ Services Officer

EDBCM No. 18/2016
◦ Kindergarten Administration Section of EDB at
2186 8994

Accounting issues
◦ Management Services Section, Finance
Division of EDB at 2892 5482
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