NAG 4: FINANCE & PROPERTY
Financial Management
 Finance Management
 School Donations
 Parent Teacher Association (Fundraising)
 Cash Management
 Control of Finance
 Outstanding Payments
 Programme Budgeting for Curriculum
Delivery
 Theft & Fraud Prevention
 Application for Funding
 Fixed Asset Management
 Sensitive Expenditure
 Credit Card
 Travel
Property Management
 Property Management & Development
 Laptop Computer: Responsible use
 Use of School Grounds etc
 School House Rent Procedures & Priorities
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Approved
To be
reviewed
22.10.14
22.10.14
22.10.14
03.09.13
03.09.13
03.09.13
22.10.14
2017
2017
2017
2016
2016
2016
2017
03.09.13
03.09.13
03.09.13
03.09.13
03.09.13
03.09.13
2016
2016
2016
2016
2016
2016
13.11.12
22.10.14
03.09.13
02.05.12
2015
2017
2016
2015
AKA AKA SCHOOL PROCEDURES
FINANCIAL MANAGEMENT
RATIONALE
According to NAG 4 the Board of Trustees is required to allocate funds to reflect the School’s Charter
priorities; to monitor and control school expenditure. It is responsible under the Public Finance Act to
operate its fiscal activities in a prescribed manner.
POLICY STATEMENT
In managing school finances the Board of Trustees will:
1. ensure accountability for the control of school finances.
2. report to all interested parties and present accounts for audit
3. ensure efficient use of funds.
POLICY GUIDELINES
1. The Board will each year prepare a budget based on the aims of the development plan and to
present the budget to the full Board for approval.
2. The school’s financial management will be reported accordingly to the full board as required in
the committee’s terms of reference.
3. The school will establish clear guidelines, including delegations and accountabilities, for the
efficient management of each section of the budget.
4. According to s76 of the Education Act the principal is responsible for the day to day management
of the school. This includes budget management within the requirements of this policy.
5. Appropriate financial management procedures and practices are followed in line with Public
Sector Finance requirements and guidelines set out by the Ministry of Education.
6. Accounts for payment summaries will be presented at each monthly Board meeting and a
statement of financial position will accompany this.
7. At the Board’s Annual meeting a full report on the school’s financial position will be presented.
8. All accounts held within the school will be monitored.
9. Each financial year a set of accounts will be prepared in a timely and appropriate fashion,
including Statement of Service Performance.
10. An auditor will be appointed for the school.
FORMULATED BY:
Aka Aka School Principal and Staff____________________
DATE:
____________________________________
APPROVED BY:
____________________________________
REVIEWED:
____________________________________
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AKA AKA SCHOOL POLICY DEVELOPMENT
SCHOOL DONATION POLICY
RATIONALE
Family contributions are an important source of income and are used to provide enhance or improved
facilities and resources for the school and its students. It is important to recognize that education in
New Zealand is provided free of charge and as such families may only be asked for donations and not
required to pay fees.
POLICY STATEMENT
The Board sets annual donations which are reasonable and affordable for the parent body. There is no
requirement for families to give voluntary donations to the school and in its request for contribution the
school will outline the voluntary nature of the donation. Where course fees are legitimately to be
charged, parents will be notified of such charges prior to the charge being made and detail the purpose
of the charges.
POLICY GUIDELINES
1. The suggested family contribution will be set and reviewed annually by the Board of Trustees.
The Board approved the rate in December 2012 as 1 student
$90
2 students
$170
3 or more students $250
2. This suggested amount will be published in the school prospectus/newsletters on an annual
basis.
3. Although the family contribution is not compulsory, and will be noted as such annually in
communication to parents, all parents/caregivers will be encouraged to support the school and its
students in this manner.
4. Parents will be invoiced for the donation on the basis of agreed amounts, with the voluntary
nature of the contribution clearly outlined.
5. Charges for consumable items legitimately set will be invoiced, with details of the nature of the
charge.
FORMULATED BY:
Aka Aka School Principal and Staff _______
DATE:
____________________________________
APPROVED BY:
____________________________________
REVIEWED:
____________________________________
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AKA AKA SCHOOL PROCEDURES
PARENT TEACHER ASSOCIATION
RATIONALE
The PTA operates as a charitable trust and plays an integral role in fund raising ventures that
benefit the school and children and also serves the school’s community by arranging social
activities that will foster community spirit.
PURPOSES
1
To foster goodwill through organising social events that bring the school and
community together.
2
To organise fundraising which will supplement the school’s operational bulk grant
especially for resources and activities prioritised by the Board of Trustees.
3
To organise the activities in such a way that social or financial returns reflect the hours
committed by the members.
GUIDELINES
1
The Board of Trustees, School and PTA work together to provide resources to enhance the
learning experiences of students during their time at Aka Aka School.
2
The Board of Trustees, in their role of governance, will develop a priority list of school
resources and activities for the current year which will be presented and discussed with the
PTA in Term 1 of each year.
3
The Board of Trustees will liaise with the PTA to discuss a)
the priority list of school resources and activities
b)
the timetabling and types of fundraising for the year
c)
the handing over of funds for the prioritised resources
4
The PTA will set an annual fundraising programme that aligns with the priority list of school
resources and activities provided by the Board of Trustees.
5
The committee will meet at least six times a year with an annual general meeting being held
in March.
6
The election of officers and committee members will be conducted at the annual general
meeting.
7
Internal controls of finance will be established to ensure that any errors or irregularities are
discovered quickly.
These controls of finance will include:
a)
The operation of the MUSAC accounting system.
b)
Two signatures required on every cheque. The chairperson, secretary, and
executive members have the authority to sign cheques.
c)
Cheques being written out before the second signature is added.
d)
Receipts being presented for reimbursement.
e)
A financial report to be presented at each meeting.
f)
The PTA finance person will collect the financial report and liaise with the school
secretary prior to the PTA meeting.
g)
An annual audit of accounts will be carried out.
8
The Board of Trustees must follow appropriate procedures as stated by the auditor in the
funding and payment of school resources, equipment and activities. The PTA will forward
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funds to the Board of Trustees regularly to pay for the prioritised and agreed resources and
activities. The PTA will keep a reserve in their accounts to cover the organisation of PTA
fundraising.
9
Any income, benefit, or advantage must be used to advance the charitable purposes of the
organisation.
10
No member of the PTA, or anyone associated with a member is allowed to take part in, or
influence any decision made by the organisation in respect of payments to, or on behalf of,
the member of associated person of any income, benefit or advantage.
11
Any payments made to a member of the PTA, or person associated with a member, must
be for goods or services that advance the charitable purpose and must be reasonable and
relative to payments that would be made between unrelated parties.
12
If any property remains after the winding up or dissolution of the Association and the
settlement of all the Association’s debts and liabilities, that property must be given or
transferred to another organisation that has charitable purposes as defined in section 5(1)
of the Charities Act 2005, or for some other charitable purpose as defined in section 5(1) of
the Charities Act 2005.
13
Meetings are to follow parliamentary guidelines with the producing of an agenda, keeping
of accurate minutes, correspondence, treasurer’s report, general business and
establishment of the next meeting date. An agenda will be forwarded to PTA members
prior to the meeting.
14
The focus of PTA meetings will be on the organisation of fundraising events and
PTA/Parent Community social events. A Board report to the PTA will be presented
summarising key Board matters, and Board News is communicated to our parents through
the school newsletter.
CONCLUSION
The PTA is the main fundraising body of the school. They play an important role in supplementing
the operational grant of the school to purchase and fund resources, equipment and activities for
the students of Aka Aka School as prioritised by the Board of Trustees.
FORMULATED BY:
Principal and Board of Trustees_____________________
APPROVED:
______________________________________________
REVIEWED:
______________________________________________
DATE:
______________________________________________
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AKA AKA SCHOOL PROCEDURES
CASH MANAGEMENT
RATIONALE
1) The Board accepts that it has a responsibility to protect the cash resources of the School. The Board
has agreed on the fundamental principles of this Procedure, and has delegated responsibility for the
implementation and monitoring of this Procedure to the Principal.
2) In the formulation and approval of this Procedure the Board has had due regard to the accepted
standards of sound financial management and applied these to the School. The Board wishes to record
that it sought the advice of a chartered accountant and consulted with the School’s auditor in their role
as agent of the Controller and Auditor General before approving this Procedure.
3) The Board requires the Principal, as the chief executive and the Board’s most senior employee, to
implement and manage this Procedure. The Principal may, from time to time, further delegate some of
their responsibilities, and all such delegations must be attached as appendices to this procedure.
4) This Policy must be read in conjunction with other Board-approved procedures, and the exercising of all
authority and responsibilities conferred under this Procedure must be in accordance with the Schedule
of Delegations and may not exceed an individual’s established level of delegated authority.
CHEQUE AND CALL DEPOSIT ACCOUNTS
1) The Board agrees that one cheque account shall be operated for Board general receipts and
payments.
The signatories to this cheque account shall be as follows:
 two Board of Trustees members
 the Principal
2) All cheques for operating expenses shall be signed by at least one Board member and the Principal.
3) Under no circumstances is a cheque signatory to sign a blank cheque.
4) All cheques, except those for petty cash reimbursement, must be issued as ‘Not Transferable – Account
Payee Only’.
5) At no time shall the cheque account be operated in overdraft except in accordance with the
requirements of the Public Finance Act 1989.
6) One at-call interest bearing deposit account shall be operated to hold cash resources not currently
required for operating purposes. This account is only to be operated by the Principal or Executive
Secretary, with any transactions reported by the Principal at the next Board meeting.
7) Separate at-call deposit accounts shall also be operated for House and Special Projects reserves.
INVESTMENTS
1) Investments of School funds may only be made in accordance with the terms of Section 73 of the
Education Act 1989.
2) Notwithstanding the requirements of Section 73, no investments may be made in equity stocks or in
synthetic money market products (e.g. Forward Rate Agreements and Interest Rate Swaps).
3) Investments may only be made with the written authorisation of the Principal and the Chairperson.
FUNDRAISING
The Board acknowledges that under Section 73 of the Education Act 1989 some professional fundraising
contracts constitute an illegal fundraising contract. No such fundraising contract will be entered into by the
School. If doubt exists about the legality of a proposed fundraising contract, the Principal will contact the
regional Financial Advisor of the Ministry of Education for advice.
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CASH RECEIPTS
1) All cash and cheques received must be paid into the school office and properly receipted. This includes
trading income, other local funds receipts and reimbursements for learning materials – but excludes
lunches and casual stationery purchases.
2) No cash received can be used to pay accounts in cash.
3) Only delegated staff may handle cash.
4) All monies are to be banked intact as per Financial Procedures Checkbook. If an unusually large
amount of cash is held in the school e.g. beginning year stationery accounts or a major fundraising
every effort will be made to bank these amounts as soon as possible. All bankings are to be classified
appropriately e.g. stationery, donations, trips etc. All cheques received are to be stamped with a Not
Negotiable A/C Payee Only stamp.
5) All cash and cheques kept on the premises must be kept secure and under the control of a delegated
person.
ACCOUNTS FOR PAYMENT
1) The Executive Secretary checks:a) Account rendered has not been paid i)
during the previous month and not credited. If this is the case check with the
creditor to ascertain what has happened to our cheque and where it has been
credited.
ii)
or if it has been paid late (ie after statement close off date for the previous
month) alter the statement balance to ensure it is not paid twice.
b) For each invoice listed on the statement there is an invoice which has been approved for payment.
If any invoices are missing check at school office and then ask the creditor for a copy if no one at
school has the invoice.
c) Code invoices accordingly to budget areas.
d) Adjust the statement balance to ensure that the amount paid represents an amount for which
approved invoices are held.
e) Prepare a schedule of creditors to be paid and entered on the computerised accounts
package.
f) Prepare cheques for payment of accounts stamping each cheque “Not Negotiable”
and cross out “or bearer”. Attach each statement payment advice to the cheque and if
there is no payment advice on the statement a preprinted payment advice is to be
attached to each cheque. Each statement should be stamped with date paid and
have the cheque number.
2) Expense reimbursements must be certified by the Principal. An expense claim should be
supported by GST receipts or invoices. Claims for the use of private motor vehicle usage must be
certified by the Principal or delegate to indicate that approval was given. Scale rates as per the award will
be the basis of reimbursement per kilometre.
PETTY CASH
Petty cash is to be recorded separately and a breakdown of how it is spent together with vouchers or
receipts is to be presented when reimbursement is required.
PURCHASES
Purchase of goods should be made with the approval of the Principal/Executive Secretary. The packing slip
is filed for reference.
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ACCOUNTING RECORDS
The Principal shall arrange for proper accounting records to be maintained. The records must satisfy all
requirements specified in Acts of Parliament, financial reporting standards and other applicable standards.
The financial system must be so organised by the Principal that the Principal and Chairperson can sign
without hesitation the annual Statement of Financial Responsibility as required by Section 42 of the Public
Finance Act 1989.
PERIODIC AND ANNUAL FINANCIAL STATEMENTS
For each calendar month the Executive Secretary shall prepare financial reports showing:
 Statement of Financial Performance, including comparison to budget
 a summary Statement of Cashflow and
 a summary Statement of Financial Position.
and will be presented at the monthly Board Meeting
Any recommendations made to the Board for the purchase of fixed assets, investments and other use of
cash resources must refer to the impact on the School’s present cash resources and projected cashflows
for the next 12 months.
APPROVAL
When the Board approved this Procedure it agreed that no variations of this Procedure or amendments to it
can be made except with the unanimous approval of the Board.
As part of its approval the Board requires the Principal to circulate this procedure to all staff, and for a copy
to be included in the Aka Aka School Financial Procedures Manual, copies of which shall be available to all
staff. The school procedure manual shall also be made available to parents and caregivers at their request.
The Board requires that the Principal arrange for all new staff to be made familiar with this Procedure and
other procedures approved by the Board.
FORMULATED BY:
Principal and Board of Trustees________________
APPROVED:
_________________________________________
DATE:
_________________________________________
REVIEWED:
_________________________________________
Appendixes: Financial Procedures Handbook, Control of Finance
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AKA AKA SCHOOL PROCEDURES
CONTROL OF FINANCE
RATIONALE
1) To effectively manage the school’s financial resources and use them to achieve the goals set
within the Charter and Strategic Plan.
2) To maintain accountability for and control of the school’s financial resources.
3) To safeguard the assets of the school for future generations of students.
GUIDELINES
1) Produce a budget for the coming year by 30 November and present it to the Board for approval
at the last meeting of the year.
2) Keep expenditure within budget and report monthly to the Principal and Board on performance
against that budget.
3) Ensure all expenditure, and commitment of expenditure, is discussed within the Board’s
delegations.
4) Ensure reports comply with public sector accounting standards, and that the annual financial
statements are presented to the Ministry of Education on time.
5) Ensure records of all financial transactions are correct and up to date.
FUNCTION OF THE BOARD
The Board of Trustees retains primary responsibility for the overall financial management of the
school in accordance with governance obligations.
Specific Responsibilities Retained by the Board
The Board has retained the following financial management responsibilities:
 Approval of the finance policy
 Approval of all delegations
 Approval of the annual budget
 Approval of all purchases or contracts to the value of $2,000 or more
 Approval of any expenditure in excess of budgeted levels.
In addition to this the Board will receive a monthly report from the executive officer summarising
the school’s performance against budget.
RESPONSIBILITY OF FINANCE COMMITTEE (Principal, Board Treasurer, contracted
Financial Consultant and School’s Executive Secretary)
Budgeting:
 Consult with school’s budget holders for budget preparation
 Base budget on historical record
 Ensure budgets are drafted
 Ensure the final budget is presented to the Board for approval.
Monitoring:
 Monitor budget control and cashflow on a monthly basis through cross referencing expenditure,
income, and budget against the school’s computerised accounting programme.
 Report expenditure outside the budget to the Board.
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Reporting:
 Provide the Board of Trustees with a monthly financial report
 Ensure reports comply with legislation, authoritative accounting standards and generally
accepted accounting principles
 Ensure draft annual financial statements are presented to the Board prior to 31 March
 Ensure the draft financial statements are provided to the auditor by 31 March
 Present draft or final financial statements at the Annual General Meeting
 Ensure the audited financial statements are provided to the Ministry of Education by 31 May.
Provide Advice:
 Give advice to the Board as required about the school’s financial management
 Advise the Board of Trustees on financial procedures set out by the Ministry of Education
Record Keeping:
 Review on a yearly basis the school’s Financial Procedures Handbook
 Oversee the maintenance of the asset register
 Maintain appropriate accounting and purchasing procedures, and make recommendations to
the Board on their implementation.
Responsibilities of the Principal
The Principal will manage this procedure on the Board’s behalf and ensure appropriate systems
and procedures are in place to safeguard the school’s assets.
CONCLUSION
The school’s accounts must be kept in accordance with Ministry regulations and guidelines.
FORMULATED BY:
Principal and Board of Trustees________________
APPROVED:
_________________________________________
DATE:
_________________________________________
REVIEWED:
_________________________________________
Appendixes: Financial Procedures Handbook, Schedule of Delegations, Cash Management
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AKA AKA SCHOOL PROCEDURES
OUTSTANDING PAYMENTS
RATIONALE
The Board of Trustees is responsible for ensuring that funds payable to the school are properly
accounted for and fairly managed.
PURPOSE
To establish clear guidelines for Management and Office Staff to follow in accounting for and
managing funds payable to the school when dealing with outstanding payments.
GUIDELINES
1)
Parents/caregivers will be reminded/notified when debts are incurred (initially this
can take the form of a newsletter reminder or flyer).
In addition, if needed statements will be sent home or personal contact made at the
beginning and the middle of each term to those families with unpaid amounts still owing.
2)
Stationery items or lunches are strictly cash on receipt of goods unless prior arrangements
are made as the staff see fit.
3)
For Year 7 & 8 families unpaid Manual Fees, children’s names will be forwarded to the
View Road Senior School Manual Department and arrangements will be made for them to
participate in an alternative programme.
4)
When Bus Group fees are not paid and after all appropriate steps have been taken to
ensure payment is made, parents/caregivers will be informed that their children can no
longer use the bus.
CONCLUSION
Clear cut guidelines ensure that the School is able to take all practical steps to ensure monies
owed are paid.
FORMULATED BY:
Principal and Board of Trustees________________
APPROVED:
_________________________________________
DATE:
_________________________________________
REVIEWED:
_________________________________________
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AKA AKA SCHOOL PROCEDURES
PROGRAMME BUDGETING FOR CURRICULUM DELIVERY
RATIONALE
The effective provision of all resources necessary for the implementation of teaching, learning and
support programmes, is fundamental to meeting the needs of all children.
PURPOSE
1
To decide through self-review, the curriculum areas that require revision or development for
the following year(s). This will be reflected in the School’s strategic and annual planning.
2
Inform the Board of Trustees of future planning and prioritising.
3
To present the Board of Trustees with a budget in late November for the following year recommending the elements and the cost of these, for the effective delivery
of
each
teaching and learning programme.
GUIDELINES
1
The Curriculum areas for review will be decided on by Principal and staff, with the annual /
strategic plan.
2
Staff members with responsibility will consult with the Principal on the plan for curriculum
delivery / review including resources, and the estimated cost of providing these.
3
Each curriculum leader will have the responsibility (following School Purchasing
Procedures) in the purchase of the required resources after consulting with staff and
Principal.
4
Where areas are not targeted for review it is recommended that budgeting be historic and
target the average achieved over previous years.
5
Each month the Financial Consultant will update the ledger summary on Budget Status and
present to the BOT. Through the facility of MUSAC Accounts and electronic banking the
Board will be able to monitor budgeting.
CONCLUSION
The Principal and staff will be involved in the planning of school review for curriculum and in
preparation of related budget areas.
Involvement of all staff members in planning school developmental strategies, and implementing
the necessary requirements of delivery, will further the growth of individual professional
development and responsibility.
FORMULATED BY:
Aka Aka School Principal and Staff _____________________
APPROVED:
_________________________________________
DATE:
_________________________________________
REVIEWED:
_________________________________________
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AKA AKA SCHOOL PROCEDURES
THEFT AND FRAUD PREVENTION
RATIONALE
The Board accepts that it has a responsibility to protect the physical and financial resources of the
School. The Board has agreed that through its chief executive, the Principal, the School has a
responsibility to prevent and detect theft and fraudulent actions by persons who are employed or
contracted by the School or who are service recipients of the School. The Board accepts that any
investigation into any theft or fraudulent actions will be conducted in a manner that conforms to the
principles of natural justice and is procedurally just and fair.
The Board, therefore, requires the Principal to establish systems and procedures to guard against
the actions of theft and fraud. The Principal is to report such actions to the Board Chairperson as
prescribed in the procedures set out below.
GENERAL GUIDELINES
1) As preventative measures against theft and fraud the Board requires the Principal to
ensure that:
a) The School’s physical resources are kept secure and accounted for.
b) The school’s financial systems are designed to prevent and detect the occurrence of fraud.
All such systems must meet the requirements and standards as set out in the Public
Finance Act 1989, Section 42(b) and of generally accepted accounting practice
promulgated and supported by the Institute of Chartered Accountants of New Zealand.
c) Staff members who are formally delegated responsibility for the custody of physical and
financial resources by the Principal are proven competent to carry out such responsibilities
(police vetted) and that such persons are held accountable for the proper execution of their
responsibilities.
d) All staff members are aware of their responsibility to immediately inform the Principal
should they suspect or become aware of any improper or fraudulent actions by staff,
suppliers, contractors, students or other persons associated with the School.
2) In the event of an allegation of theft or fraud the Principal shall act in accordance with
the following procedures:
a) Decide to either immediately report the matter to the New Zealand Police or proceed as
outlined in this paragraph.
b) So far as it is possible and within 24 hours:
i) Record the details of the allegation, the person or persons allegedly involved, and the
quantity and/or value of the theft or fraud.
ii) Request a written statement from the person who has informed the Principal, with
details as to the nature of the theft or fraud, the time and circumstances in which this
occurred, and the quantity and/or value of the theft.
iii) Decide on the initial actions to be taken including consulting with the person who
provided the information and, if appropriate, confidentially consulting with other senior
members of staff about the person who is the subject of the allegation.
iv) Inform the Board Chairperson of the information received and consult with them as
appropriate.
c) On the basis of advice received and after consultation with the Board Chairperson, the
Principal shall decide whether or not a prima facie case of theft or fraud exists, and if not, to
document this decision and record that no further action is to be taken.
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d) The Principal shall then carry out the following procedures:
i) Investigate the matter further in terms of procedures as set out in sub-paragraph (d);
ii) If a prima facie case is thought to exist to continue with their investigation;
iii) Invoke any disciplinary procedures contained in the contract of employment should the
person be a staff member;
iv) Lay a complaint with the New Zealand Police;
v) If necessary, commission an independent expert investigation;
vi) In the case of fraud, require a search for written evidence of the possible fraudulent
action to determine the likelihood or not of such evidence;
vii) Seek legal advice; or
viii)Inform the Manager, National Operations, Ministry of Education local office and/or the
school’s auditors.
e) Once all available evidence is obtained the Principal shall consult the Board Chairperson.
The Board Chairperson may, if they consider it necessary, seek legal or other advice as to
what further action should be taken.
f) If a case is considered to exist the Principal or a person designated by them shall, unless
another course of action is more appropriate:
i) Inform the person in writing of the allegation that has been received and request a
meeting with them at which their representative or representatives are invited to be
present.
ii) Meet with the person who is the subject of the allegation of theft or fraud and their
representatives to explain the complaint against them.
iii) Obtain a verbal or preferably a written response (all verbal responses must be recorded
as minutes of that meeting, and the accuracy of those minutes should be attested by all
persons present).
iv) Advise the person in writing of the processes to be involved from this point on.
3) The Board recognises that supposed or actual instances of theft or fraud can affect the rights
and reputation of the person or persons implicated. All matters related to the case shall remain
strictly confidential with all written information kept secure. Should any delegated staff member
or any other staff member improperly disclose information the Principal shall consider if that
person or persons are in breach of confidence and if further action is required. Any action the
Principal considers must be in terms of the applicable conditions contained in their contract of
employment and any code of ethics or code of responsibility by which the staff member is
bound.
4) The Board affirms that any allegation of theft or fraud must be subject to due process, equity
and fairness. Should a case be deemed to be answerable then the due process of the law shall
apply to the person or persons implicated.
5) Any intimation or written statement made on behalf of the School and related to any instance of
supposed or actual theft or fraud shall be made by the Board Chairperson who shall do so after
consultation with the Principal and if considered appropriate after taking expert advice.
Allegations Concerning the Principal or a Trustee
6) Any allegation concerning the Principal should be made to the Board Chairperson. The
Chairperson will then investigate in accordance with the requirements of paragraph 4 of this
Policy.
7) Any allegation concerning a member of the Board of Trustees should be made to the Principal.
The Principal will then advise the manager of the local office of the Ministry of Education and
commence an investigation in accordance with the requirements of paragraph 4 of this
Procedure.
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APPROVAL
8) When the Board approved the Procedure it was agreed that no variations of this Procedure or
amendments to it can be made except by the unanimous approval of the Board.
9) As part of its approval the Board requires the Principal to circulate this Procedure to all staff,
and for a copy to be included in the Aka Aka Financial Procedures Handbook, copies of which
shall be available to all staff. The Principal will arrange for all new staff to be made familiar with
this Procedure and other procedures approved by the Board.
FORMULATED BY:
Principal and Board of Trustees________________
APPROVED:
_________________________________________
DATE:
_________________________________________
REVIEWED:
_________________________________________
Appendix: Financial Procedures Handbook
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AKA AKA SCHOOL PROCEDURES
APPLICATION FOR FUNDING
RATIONALE
To provide guidelines for people given the responsibility for making applications for funding on
behalf of the Aka Aka Board of Trustees.
GUIDELINES
6) Provide the Board of Trustees an income and expenditure budget for the proposed application
for funding and advise if any changes are made to the original proposal.
7) To ensure any resulting expenditure is kept within the proposed budget.
8) Ensure all applications are approved and supported by an endorsement letter from the Board
of Trustees as may be required and necessary.
9) Ensure all necessary documentation required to support applications is included (i.e. statement
of accounts, bank details etc).
10) All applications are to be forwarded from the school office for final approval.
FUNCTION OF THE BOARD
The Board of Trustees retains primary responsibility for the overall financial management of the
school and associated committees in accordance with legal requirements.
Specific Responsibilities Retained by the Board
The Board has the following financial management responsibilities under the law:
 Approval of all delegations
 Approval of the budget
 Approval of all purchases or contracts to the value of $2,000 or more
 Applications for grants/funds are overseen and approved by the Board of Trustees
 Approval of any expenditure in excess of budgeted levels.
CONCLUSION
The delegated group or committee conducts their financial responsibilities in accordance with the
legal obligations that the Board of Trustees is required to meet.
FORMULATED BY:
Principal and Board of Trustees_______________
APPROVED:
_________________________________________
DATE:
_________________________________________
REVIEWED:
_________________________________________
81922588
AKA AKA SCHOOL PROCEDURES
FIXED ASSET MANAGEMENT
RATIONALE
The objective of this procedure is to ensure the value of fixed assets recorded in the School’s annual
Financial Statements is materially correct and that the annual depreciation charge recorded by the school
fairly represents the use of the assets over their lives.
GUIDELINES:
Definition
Fixed assets are physical assets that are held by the school for use in the production or supply of goods
and services, for rental to others or for administrative purposes and have been acquired or constructed with
the intention of being used on a continuing basis. Fixed assets also include items held for the maintenance
or repair of other assets.
Fixed assets are property, plant and equipment used by the school for more than 12 months, over which
the school has control.
Cost(Valuation)
Land and buildings that are owned by the Crown are occupied on the basis of a property occupancy
agreement.
Fixed assets that were transferred to the Board of Trustees on 1 October 1989 are recorded at valuation as
at that date and have since been depreciated.
All other fixed assets are initially recorded at cost or, in the case of donated assets, initially recorded at their
fair value at the date of receipt. Initial cost includes the purchase consideration, or fair value as the case
may be and those costs directly attributable to bringing the asset to the location and condition, or fair value
as the case may be and those costs directly attributable to bringing the asset to the location and condition
necessary for its intended use.
Fixed assets are valued at historical cost and are not revalued. Subsequent expenditure that increases or
extends an asset’s service potential is capitalised.
Where assets have been revalued in past periods the asset has been recorded at the last valuation. The
school has now ceased to revalue assets with additions since that date recoded at cost.
Recognition
Items of property, plant and equipment with an individual value in excess of $500 are capitalised on
purchase.
Other items with individual value below $500 are expensed with the exception of furniture and fittings that
are purchased in quantity where the total value exceeds $500, such as classroom sets of desks and chairs.
This is to reflect their significant total value as a percentage of the total assets held by the school.
Textbooks, even when purchased in quantity, are recorded as a learning resource expense and not
capitalised on purchase. This reflects the high usage and frequent curriculum changes that make
textbooks obsolete. Minor sports and teaching equipment, even when purchased in quantity, are recorded
as a learning resource and not capitalised on purchase. This reflects the need for regular replacement of
these items and their overall low total value when compared to the total fixed asset holding.
Depreciation
Fixed assets are depreciated on a systematic basis. Fixed assets except for library books, are depreciated
so as to charge their cost or value over their estimated useful life on a straight-line basis.
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Estimated useful lives are:
Buildings – Improvements
100 years
Land Improvements (Paths)
20 years
Computers & Electronic Equipment 5 years
School Furniture & Equipment
20 years
Office Equipment
5 years
Library books are depreciated on a diminishing value basis at 12.5% per annum.
Leased equipment is depreciated over the lease term. (When classified as a finance lease under NZ IAS17).
Gain/Loss on disposal
Where a fixed asset is disposed of, the gain or loss recognised in the Statement of Financial Performance
is calculated as the difference between the sales price and the carrying amount of the fixed asset.
When a fixed asset is written off because it is now obsolete or beyond repair the gain or loss recognised in
the Statement of Financial Performance is the carrying amount of the fixed asset.
Review
The school undertakes a review of the useful life and method of depreciation for each category of fixed
assets to ensure they are appropriate each year.
The school performs a physical stock-take of fixed assets at regular intervals to verify the physical
existence and ensure that the true cost of fixed assets is reflected in the school’s financial statements.
FORMULATED BY:
Principal and Board of Trustees________________
APPROVED:
_________________________________________
DATE:
_________________________________________
REVIEWED:
_________________________________________
81922588
AKA AKA SCHOOL PROCEDURES
SENSITIVE EXPENDITURE
INTRODUCTION
1
The board agrees that it has a responsibility to ensure that all expenditure of board funds is clearly
linked to the business of the school and does not at any time provide unreasonable and personal
benefit from those funds to any individual or group of individuals (staff or students).
2.
The board acknowledges that at times there are expenses which may be considered to be
beneficial only to individuals or small groups of individuals. These may include expenses in relation
to travel (especially international travel), or to koha, gifts and other payments to individuals.
3.
The board has determined that any expenditure which may be considered to be beneficial to
individuals or groups of individuals will be carefully scrutinised before approval and will be
supported by appropriate fund raising specific to that expenditure.
4.
Particular reference should also be made to the board’s travel policy in considering expenditure
which may benefit individuals or groups of individuals.
5.
The board has agreed on the fundamental principles of this Procedure, and has delegated
responsibility for the implementation and monitoring of this Procedure to the principal.
GUIDELINES:
1.
The board requires the principal, where expenditure may be beneficial to an individual or group of
individuals, to take account some/all of the following prior to authorising this expenditure:
i)
Does the expenditure benefit student outcomes?
ii) Does the expenditure represent the best value for money?
iii) Is it in the budget?
iv) Could the board justify this expenditure to a taxpayer, parent or other interested party?
v) How would the public react if this expenditure was reported by the media?
vi) Would there be perceived to be any personal gain from this expenditure?
vii) Does this expenditure occur frequently?
Any proposed expenditure which may benefit individuals or groups of individuals will be backed by
funds which have been raised for the purpose. The funds will be raised with a full understanding of
their purpose known to those contributing the funds – such as parents or other funding sources (eg.
Charities). The funds raised will cover all costs (including travel and accommodation costs for
teachers who may be involved).
Accounting for expenditure
2.
All expenditure which is incurred on behalf of individuals or groups of individuals will be fully
accounted for with the school’s financial statements.
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Approval
3.
When the board approved this Procedure it agreed that no variations of this Procedure or
amendments to it can be made except with the unanimous approval of the board.
As part of its approval the board requires the principal to inform staff of this procedure, and for a
copy to be included in the School Procedures Manual, copies of which are available to all staff. The
board requires that the principal arrange for all new staff to be made familiar with this Procedure
and other procedures approved by the board.
FORMULATED BY:
Principal and Board of Trustees________________
APPROVED:
_________________________________________
DATE:
_________________________________________
REVIEWED:
_________________________________________
81922588
AKA AKA SCHOOL PROCEDURES
SCHOOL CREDIT CARD
INTRODUCTION
1.
The Board agrees that it has a responsibility to ensure that credit card expenditure incurred by the School
must clearly be linked to the business of the School. The Board has agreed on the fundamental principles of
this Procedure, and has delegated responsibility for the implementation and monitoring of this Procedure to
the Principal.
2.
The Board requires the Principal, as the chief executive and the Board’s most senior employee, to
implement and manage this Procedure.
3.
This Procedure must be read in conjunction with other Board Procedures, and the exercising of all authority
and responsibilities conferred under this Procedure must be in accordance with the Schedule of Delegations
and may not exceed an individual’s established level of delegated authority.
GUIDELINES:
Process for Issue of Credit Cards
1.
2.
3.
Credit cards should only be issued to staff members after being authorised by the Board and minuted in Board
minutes.
The limits set for credit card use require Board approval.
Prior to the card being issued, the recipient must be given a copy of this policy and be required to sign it off to
signify that they have read and understood it.
Procedures to be Followed when Using the Card
4.
5.
6.
7.
8.
9.
The credit card is not to be used for any personal expenditure.
The credit card will only be used for:
payment of actual and reasonable travel, accommodation and meal expenses incurred on School business; or
purchase of goods where prior authorisation from the Board/Principal is given.
All expenditure charged to the credit card should be supported by:
 A credit card slip
 A detailed invoice or receipt to confirm that the expenses are properly incurred on School business
 For expenditure incurred in New Zealand of value greater than $50 (including GST) there should also be a
GST invoice to support the GST input credit
The credit card statement should be certified by the cardholder as evidence of the validity of expenditure.
Authorisation for the expenditure should be obtained on a one-up basis (for example the Principal should
authorise any travel by the Deputy Principal and the Board should authorise any travel by the Principal).
Cardholders are not allowed to approve their own expenditure.
All purchases should be accounted for within 5 working days of receiving a credit card statement.
Cash Advances
10.
Cash advances are not permitted except in an emergency.
11.
Where cash advances are taken, the cardholder must provide a full reconciliation, with receipts wherever
possible, of how the cash was used. Any unspent monies must be returned to the School.
Discretionary Benefits
12.
Any benefits of the credit card such as a membership awards programme are only to be used for the benefit
of the School. They should not be redeemed for personal use.
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Cardholder Responsibilities
13.
The cardholder should never allow another person to use the card.
14.
The cardholder must protect the pin number of the card.
15.
The cardholder must only purchase within the credit limit applicable to the card.
16.
The cardholder must notify the credit card company and the school immediately if the card is lost or stolen.
17.
The credit card should not be used on the internet without prior Board/Principal approval.
18.
The cardholder must return the credit card to the School upon ceasing employment there or at any time upon
request by the Board.
Approval
19.
When the Board approved this Procedure it agreed that no variations of this Procedure or amendments to it
can be made except with the unanimous approval of the Board.
20.
As part of its approval the Board requires the Principal to circulate this procedure to staff to hold school credit
cards, and for a copy to be included in the School Procedure Manual.
FORMULATED BY:
Principal and Board of Trustees________________
APPROVED:
_________________________________________
DATE:
_________________________________________
REVIEWED:
_________________________________________
81922588
AKA AKA SCHOOL PROCEDURES
TRAVEL
INTRODUCTION
1.
The Board agrees that it has a responsibility to ensure that travel expenditure incurred by the
School must clearly be linked to the business of the School. The Board has agreed on the
fundamental principles of this Procedure, and has delegated responsibility for the implementation
and monitoring of this Procedure to the Principal.
2.
The Board requires the Principal, as the chief executive and the Board’s most senior employee, to
implement and manage this Procedure. The Principal may, from time to time, further delegate some
of their responsibilities.
3.
This Procedure must be read in conjunction with other Board Procedures, and the exercising of all
authority and responsibilities conferred under this Procedure must be in accordance with the
Schedule of Delegations and may not exceed an individual’s established level of delegated
authority.
GUIDELINES:
1.
The Board agrees to ensure that:
i) the travel expenditure is on the Board’s business, and the School obtains an acceptable benefit
from the travel when considered against the cost;
ii) expenses are reimbursed on an actual and reasonable basis; and
iii) staff that are required to travel on business do not suffer any negative financial effect.
Process for Making Travel Arrangements
2.
Under no circumstances may any staff member approve their own travel.
3.
All booking for international and domestic travel is to be conducted through the School’s normal
purchase procedures. This includes the booking of accommodation, flights and rental cars.
Travel within New Zealand
4.
The justification for travel within New Zealand must be documented. It is to be transparent and
must relate to a school need. Travel within New Zealand is to be authorised on a one-up basis (for
example the Principal should authorise any travel by the Deputy Principal and the Board should
authorise any travel by the Principal).
5.
All domestic air travel is to be economy class.
International Travel
6.
Prior to international travel being undertaken, the traveller must be given a copy of this policy and
be required to sign it off to signify that they have read and understood it.
7.
All international travel should be authorised by the Board before it is commenced. A proposal must
be put to the Board detailing the purpose of the trip, the expected benefit to the Board which will
arise from the trip and an estimate of the costs of the trip. Board approval will be minuted.
8.
All international air travel is to be economy class.
9.
If a staff member has a travel time without a stopover in excess of 20 hours, a rest period of 24
hours before commencing work is permitted.
Accommodation
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10.
Staff should opt for good but not superior accommodation.
11.
Staff who stay privately will be reimbursed on production of receipts, for koha or for the cost of a gift
given to the people they have stayed with. Prior to travel the staff member should receive
authorisation for the value of the intended koha/gift.
Vehicles
12.
When using rental cars, staff should opt for good but not superior model vehicles.
13.
Use of private vehicles is to be approved on a one-up basis and reimbursement will be at the rate
specified by the Inland Revenue Department.
14.
If taxis are used, then staff should pay for the taxis out of their own pocket, obtain a receipt and
seek reimbursement through petty cash or as part of an expense claim.
Reimbursement of Expenses
15.
The reimbursement for business related travel expenses is on the basis of actual and reasonable
costs. Actual and reasonable expenditure is defined as “the actual cost incurred in the particular
circumstance, provided that it is a reasonable minimum charge”.
16.
For travel within New Zealand, actual and reasonable expenses are those incurred above the
normal day to day costs.
17.
All personal expenditure is to be met by the staff member. Examples of this are mini bar purchases,
in house movies, laundry and private phone call charges are to be paid separately by the travelling
staff member.
18.
All receipts must be retained and attached to the travel claim. The claim is to be authorised on a
one-up basis.
19.
For expenditure incurred in New Zealand of value greater than $50 (including GST) there should
also be a GST invoice to ensure that GST can be reclaimed by the School.
20.
Authorisation can still be given for expenditure less than $50 where there is no receipt, for example
if it is not practical to obtain a receipt or if the receipt is lost. The expenditure can be reimbursed
provided there is no doubt about its nature or the reasons for it.
Discretionary Travel Benefits
21.
Staff must travel by the most direct route unless scheduling dictates otherwise.
22.
The School will not meet expenses incurred on behalf of a spouse or travelling companion. In the
event of a person travelling with an employee, a reconciliation of expenses should clearly
demonstrate that the School did in no way incur additional expenditure.
Approval
23.
When the Board approved this Procedure it agreed that no variations of this Procedure or
amendments to it can be made except with the unanimous approval of the Board.
24. As part of its approval the Board requires the Principal to inform staff of this procedure, and for a copy
to be included in the School Procedure Manual, copies of which are available to all staff. The Board
requires that the Principal arrange for all new staff to be made familiar with this Procedure and other
procedures approved by the Board.
FORMULATED BY:
Principal and Board of Trustees________________
APPROVED:
_________________________________________
DATE:
_________________________________________
REVIEWED:
_________________________________________
81922588
AKA AKA SCHOOL POLICY DEVELOPMENT
PROPERTY MANAGEMENT AND DEVELOPMENT POLICY
RATIONALE
According to NAG 4 the Board of Trustees is required to comply with current asset management
agreements and to implement programmes of maintenance to ensure that the school’s buildings and
facilities provide a safe, healthy learning environment for students. According to NAG 5 the Board must
provide a safe physical environment for students and employees.
POLICY STATEMENT
The Board of Trustees in meeting its statutory obligations will:
1. Provide a safe working and learning environment.
2. Comply with legislation concerning occupational health and safety and with Health and Safety
Code.
3. Facilitate appropriate long term maintenance of all property, plant and equipment.
4. Identify property matters and projects in the school’s strategic plan.
5. Ensure ongoing preventative maintenance is provided for.
6. Ensure that the school provides a safe, clean, hygienic facility that is attractive and conducive to
teaching and learning.
7. Provide appropriate staff facilities for work preparation, classroom delivery, meetings and
relaxation.
8. To maintain furnishings and equipment in a safe and workable condition. This will require the
compiling and maintaining of a fixed assets register, and the establishment of workable system
for renewing and replacing furnishings and
equipment.
9. To ensure property management reflects the school’s health and safety policies and
procedures.
10. To development and regularly monitor/review the 10YPP and 5YPP.
11. To establish a time frame for regular checks of fencing, buildings, and fixed assets so that
preventative maintenance can be undertaken.
12. For routine maintenance work the Property Officer will utilise local tradespersons who have been
pre-qualified by the Board, their performance attested, and who have been police vetted.
13. For any work requiring the services of a tradesperson, over the value of $2000, three quotes
must be obtained.
POLICY GUIDELINES
1. A committee of the Board, or member with responsibility will be established with clear terms of
reference and protocols to oversee the management of school property.
2. The annual budget will provide for ongoing maintenance to existing plant, equipment and
property as well as provide for capital improvement to the school facilities.
3. The Board will be provided with a report at its monthly meeting concerning maintenance of
assets.
4. The school will comply with all requirements for health and safety, including where appropriate,
local body regulations.
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5. All day to day maintenance requirements and management of school property staff will be
delegated to the principal.
FORMULATED BY:
R McGowan_______________________________
APPROVED:
_________________________________________
DATE:
_________________________________________
REVIEWED:
_________________________________________
81922588
AKA AKA SCHOOL PROCEDURES
LAP-TOP COMPUTER : RESPONSIBLE USE
RATIONALE
The school acknowledges the importance to teaching of the use of lap-top computers. As such it
supplies by or through the school lap-tops to its staff. This policy addresses the use of such computer
equipment both at school and outside of school.
POLICY STATEMENT
Staff supplied with lap-top computer equipment by or through the school must use them in a
responsible, professional and ethical manner. They must not allow the use of this equipment by anyone
not authorized to do so, including family members.
Lap-tops are to be used primarily for school and professional related activities with private and personal
use to be kept within a permitted limited level.
In the event of loss or damage the school’s insurance policy will cover this except in the event of such
loss or damage being caused or occurring when in the staff member’s care away from school. Under
such circumstances that staff member will be held liable to cover any excess charge applicable to the
school’s insurance cover.
POLICY GUIDELINES
1. Staff lap-top holders should avoid engaging in any unreasonable activity in their use of the
equipment, including any that:

affects the ability of other staff to meet their obligations to the school

is for personal profit

is for political reasons

brings the school into disrepute

causes harassment or offence to others

incurs unreasonable cost

breaches NZ laws

overloads shared systems by sending or receiving excessive amounts of
material
2. Staff are to observe high ethical standards in lap-top use and not access or store any
information, files or software that do not meet such high ethical standards. Inappropriate material
includes, but is not limited to, objectionable material, viruses, virus hoaxes, chain letters.
3. Staff must use the internet and email in an appropriate manner and avoid use that would be
considered misconduct. This includes:

accessing material of an objectionable nature, such as pornographic images

carrying out gambling or trading activity

disseminating material of an objectionable or defamatory nature

hacking or carrying out malicious attacks on electronic systems, including
deliberately introducing a virus

any activity that would constitute breaking any school policy

using another teacher’s email account to send messages or using false
identification on any internet service

any activity that would be considered harassment, including sending offensive
material and repeated unsolicited email
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4. Lap-top users are to respect the copyright on software, music, images, text etc, by not making
unauthorized copies of copyrighted material or loading unauthorized copies of copyrighted
material onto your lap-top.
5. In the event of loss or damage when in their care away from school, staff are to pay the excess
applicable to the insurance coverage.
6. All staff to sign the school’s Laptop Agreement and following the guidelines of our Cybersafety
Agreements.
FORMULATED BY:
Aka Aka School Principal and Staff __________________
APPROVED:
_________________________________________
DATE:
_________________________________________
REVIEWED:
_________________________________________
81922588
AKA AKA SCHOOL PROCEDURES
COMPUTERS: RESPONSIBLE USE
RATIONALE
The school acknowledges the importance to teaching of the use of computers, as well as to learning for
students. As such it supplies by or through the school lap-tops to its staff, and internet access to both
staff and students. This procedure addresses the use of such computer equipment both at school and
outside of school, by staff and students.
PROCEDURE STATEMENT
This procedure is designed to meet the school’s statutory obligations to maintain a safe learning
environment and to consult with the community. As well, the Board is aware of its responsibilities
to be a good employer. The overall goal is to maximise the educational benefits of communication
technologies while minimising the risks. This procedure applies to all employees of the Board (i.e.
teaching, support and ancillary staff) and to all students. It also applies to teacher and other
professional trainees assigned to the school from time to time, relief teachers, and staff and
students in the Community Education programme.
Staff supplied with lap-top computer equipment by or through the school must use them in a
responsible, professional and ethical manner. They must not allow the use of this equipment by anyone
not authorized to do so, including family members. Teacher and Principal lap-tops are to be used
primarily for school and professional related activities with private and personal use to be kept within a
permitted limited level. In the event of loss or damage the school’s insurance policy will cover this
except in the event of such loss or damage being caused or occurring when in the staff member’s care
away from school. Under such circumstances, that staff member will be held liable to cover any excess
charge applicable to the school’s insurance cover, at the discretion of school senior management.
The communication technologies at Aka Aka School are available to staff and students under
certain conditions, as outlined in their respective signed Use Agreements, and under the terms of
the Code of Conduct. The school will make basic training available for staff using these
technologies. Associated professional development needs will be considered.
Appropriate cybersafety measures will be put in place and enforced by the school. In order to
ensure the safety of the school learning environment, action should be taken if these safety
regulations are breached by students or staff.
The Principal will report as required to the Board on the school implementation of this procedure.
GENERAL GUIDELINES FOR STAFF
7. Staff lap-top holders should avoid engaging in any unreasonable activity in their use of the
equipment, including any that:

affects the ability of other staff to meet their obligations to the school

is for personal profit

is for political reasons

brings the school into disrepute

causes harassment or offence to others

incurs unreasonable cost

breaches NZ laws

overloads shared systems by sending or receiving excessive amounts of
material
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8. Staff are to observe high ethical standards in lap-top use and not access or store any
information, files or software that do not meet such high ethical standards. Inappropriate material
includes, but is not limited to, objectionable material, viruses, virus hoaxes, chain letters.
9. Staff must use the internet and email in an appropriate manner and avoid use that would be
considered misconduct. This includes:

accessing material of an objectionable nature, such as pornographic images

carrying out gambling or trading activity

disseminating material of an objectionable or defamatory nature

hacking or carrying out malicious attacks on electronic systems, including
deliberately introducing a virus

any activity that would constitute breaking any school policy

using another teacher’s email account to send messages or using false
identification on any internet service

any activity that would be considered harassment, including sending offensive
material and repeated unsolicited email
10. Lap-top users are to respect the copyright on software, music, images, text etc, by not making
unauthorized copies of copyrighted material or loading unauthorized copies of copyrighted
material onto your lap-top.
11. In the event of loss or damage when in their care away from school staff are to pay the excess
applicable to the insurance coverage, at the discretion of school senior management.
12. All staff to sign the school’s Laptop Agreement and following the guidelines of our Cybersafety
Agreements, which applies to general staff computer and website usage as well.
GENERAL GUIDELINES FOR STAFF AND STUDENTS
1. All students (or parents of Year 1/2 students) must annually sign a Computing / Cybersafety
Use Agreement outlining the regulations and conditions under which computers and
communication technologies may be used while at school or in any way which affects the
safety of the school learning environment. The agreement must also be signed by a
parent/caregiver. The agreement will be discussed in all classes, in age appropriate ways and
taking into account age-appropriate needs and concerns.
2. Students will be supervised while using school facilities; the degree and type of that
supervision may vary, dependent on the type of technology concerned, where the equipment is
physically situated and whether or not the activity is occurring in the classroom. Permission
will be sought from the teacher when accessing the internet and/or sending emails.
3. All staff must sign a Cybersafety Use Agreement which includes details of their professional
responsibilities and the limits to their own use of the Internet.
4. Educational material on cybersafety will be provided by management to staff and students, and
to parents/caregivers. As well, additional safety education will be delivered, where relevant,
through teaching programmes.
5. Basic training for staff will be made available by management, as will appropriate professional
development.
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6. The necessary procedures will be put into place by the school to address cybersafety issues in
all venues where the Internet and other communication technologies are accessed by staff or
students.
7. The school will provide an effective electronic security system, which is financially practicable.
The school will continue to refine methods to improve cybersafety.
8. The Principal will be responsible for the establishment and maintenance of a cybersafety
programme in the school (the Principal may well delegate that responsibility to the School
Secretary).
9. The Board supports the right of the school to check communication technology-related work or
data of staff or students at any time, and to carry out a comprehensive investigation of any
breaches of the school’s Cybersafety policies. Such breaches will be taken seriously and be
dealt with through the school’s disciplinary and support systems. In such incidents, there will
be special attention paid to the need for specific procedures as regards the gathering of
evidence. If illegal material or activities are suspected, the matter will be reported to the Police
or the Department of Internal Affairs Censorship Compliance.
10. The school will consult with the wider school community and provide opportunities to learn
about cybersafety issues e.g. through Parent Information Evenings.
11. Please note: The rules outlined in Appendices 1 and 2 which are not noted above are also
considered to be part of this procedure for both staff and students. See below notes for
Appendices 1 and 2.
FORMULATED BY:
Aka Aka School Teachers and Principal
APPROVED:
_________________________________________
DATE:
_________________________________________
REVIEWED:
_________________________________________
Appendix 1: Aka Aka School Cybersafety Use Agreement for Staff (please note:
outlined are taken as part of the above procedure for staff)
the rules
Appendix 2: Aka Aka School Cybersafety Use Agreement for Students (please note: the rules
outlined are taken as part of the above procedure for students)
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AKA AKA SCHOOL PROCEDURES
POLICY - INTERNET AND ELECTRONIC MAIL ACCEPTABLE USE
RATIONALE
This procedure is designed to meet the school’s statutory obligations to maintain a safe learning
environment and to consult with the community. As well, the Board is aware of its responsibilities
to be a good employer. The overall goal is to maximise the educational benefits of communication
technologies while minimising the risks.
Use of the Internet and other communication technologies at Aka Aka School is to be limited to
educational and personal usage appropriate in the school environment. Appropriate use also
includes staff professional development.
The communication technologies at Aka Aka School are available to staff and students under
certain conditions, as outlined in their signed Use Agreements. The school will make basic
training available for staff using these technologies. Associated professional development needs
will be considered.
Appropriate cybersafety measures will be put in place and enforced by the school. In order to
ensure the safety of the school learning environment, action should be taken if these safety
regulations are breached by students or staff.
This Cybersafety Policy applies to all employees of the Board (i.e. teaching, support and ancillary
staff) and to all students. It also applies to teacher and other professional trainees assigned to the
school from time to time, relief teachers, and staff and students in the Community Education
programme.
The Principal will report as required to the Board on the school implementation of this Board
procedure.
Guidelines
12. All students Year 3 and above must annually sign a Computing / Cybersafety Use Agreement
outlining the regulations and conditions under which computers and communication
technologies may be used while at school or in any way which affects the safety of the school
learning environment. The agreement must also be signed by a parent/caregiver. The
agreement will be discussed in all classes Year 3 and above.
13. Students will be supervised while using school facilities; the degree and type of that
supervision may vary, dependent on the type of technology concerned, where the equipment is
physically situated and whether or not the activity is occurring in the classroom. Permission
will be sought from the teacher when accessing the internet and/or sending emails.
14. All staff must sign a Cybersafety Use Agreement which includes details of their professional
responsibilities and the limits to their own use of the Internet.
15. Educational material on cybersafety will be provided by management to staff and students, and
to parents/caregivers. As well, additional safety education will be delivered, where relevant,
through teaching programmes.
16. Basic training for staff will be made available by management, as will appropriate professional
development.
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17. The necessary procedures will be put into place by the school to address cybersafety issues in
all venues where the Internet and other communication technologies are accessed by staff or
students.
18. The school will provide an effective electronic security system, which is financially practicable.
The school will continue to refine methods to improve cybersafety.
19. The Principal will be responsible for the establishment and maintenance of a cybersafety
programme in the school. (The Principal may well delegate that responsibility to the School
Secretary).
20. The Board supports the right of the school to check communication technology-related work or
data of staff or students at any time, and to carry out a comprehensive investigation of any
breaches of the school’s Cybersafety policies. Such breaches will be taken seriously and be
dealt with through the school’s disciplinary and support systems. In such incidents, there will
be special attention paid to the need for specific procedures as regards the gathering of
evidence. If illegal material or activities are suspected, the matter will be reported to the Police
or the Department of Internal Affairs Censorship Compliance.
21. The school will consult with the wider school community and provide opportunities to learn
about cybersafety issues e.g. through Parent Information Evenings.
FORMULATED BY:
Principal and Board of Trustees______________________
APPROVED:
_______________________________________________
REVIEWED:
__________________________________________
Appendices – Attached list of programmes installed on the Internet Server
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Aka Aka School Cybersafety Use Agreement for Students

Read this sheet carefully. Then keep it so you can read it later. That way you will not
forget what it says.

These are the important rules I must follow:
1. I cannot use the Internet at school without signing and handing in this Use Agreement.
2. School computers are to help me with classroom learning.
3. It is important to keep safe while using the Internet and e-mail. This means I must follow school staff
guidelines.
4. The only time I can use the Internet and e-mail at school is when a teacher has given permission
and is supervising me.
5. I am not allowed to try and look up things on the Internet which I know are not for children (If I do
not understand I will ask my teacher.)
6. I must be sensible when using the Internet and other communication technologies. I know that I
must not do anything that would upset me or someone else.
I agree that:
I will take care of our computers:
 I will not damage any equipment or furniture.
 I will not use any school computer for inappropriate games.
 I will not infringe on software copyrights.
 I will not bring software from home to use on a networked school computer.
 I will not print anything without the permission of the teacher.
 I will use either memory drives (eg USB sticks) to back up work/take work home and back to school, or
save work in a secure fashion on the school network drive designated for student use.
 I will not modify the software or settings of operating systems at any computers in the school.
I will be considerate of other users:
 I will share the equipment.
 I will not deliberately disrupt the computer or the school’ s network.
 I will not be involved in electronic vandalism, like viruses.
 If I accidentally come across dangerous, mean or rude material I will immediately tell the teacher,
without showing any other students.
I will look after myself sensibly:
 I will not give anyone on the Internet information about myself or others – this includes addresses and
phone numbers.
 I will tell the teacher if I come across any problem or if I am not feeling safe.
I understand that if I break this agreement in any way I may lose the right to use the Internet and
computers at school. As well, the school may tell my parent/caregiver and may also take
disciplinary action against me.
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Aka Aka School Cybersafety Use Agreement
I have read my School Cybersafety Policy and Use Agreement, and I know what the school rules
are about the use of computers, the Internet and other communication technologies. I know that if I
break these rules there may be serious consequences:
 My parents/caregivers may be told.
 I may lose the right to use school computers and the Internet.
 The school may also take disciplinary action against me.
Name: ……………………………………………… Class: ……………………
Signature: ………………………………………… Date: …………………….
………………………………………………………………………………………………
Parents / Caregivers
I have read the School Cybersafety Policy and Use Agreement and understand that my child may
not access the Internet at school without this Use Agreement being signed and returned to school.
I also understand there may be serious consequences if the rules are broken. I have gone over
the information with my child and explained its importance. I understand that if my child steals or
damages equipment this could result in the home receiving a bill for the cost of replacement parts
or repairs.
I understand that while the school will do its best to restrict student access to offensive, dangerous
or illegal material on the Internet or other communication technologies, it is the responsibility of my
child to have no involvement in such material or activities. I also understand this Agreement
applies to communication technologies my child brings into the school environment.
I give my permission for …………………………………………… Room ……..
to be given access at school to computers, the Internet and other communication technologies.
Name: ……………………………………..
Signature Parent/Caregiver: ………………………………… Date: …………….
………………………………………………………………………………………………
Please return this to your teacher after it has been signed.
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Sample
Aka Aka School Cybersafety Use Agreement for Staff
General Policy
Use of the Internet and other communication technologies at Aka Aka School by staff is to be limited to
educational and personal usage appropriate in the school environment. Appropriate use also includes staff
professional development, as necessary.
Staff need to be aware that any incident involving material which is deemed ‘objectionable’ under the Films,
Videos and Publications Classification Act 1993 could constitute criminal misconduct necessitating the
involvement of law enforcement. As well, involvement with any material which, while not illegal under the
Act, is nonetheless detrimental to the safety of the school environment, may constitute professional
misconduct serious enough to require disciplinary response by the school.
A Staff use
1. All staff must read and sign a staff Cybersafety Policy and User Agreement and return the Agreement
portion of the document to the Cybersafety Officer (appointed school senior management
representative). The Policy pages should be retained for later reference.
2. All staff wishing to access the Internet on school equipment will be provided with an individual login user
name and password. This needs to be kept confidential and not shared with anyone else; any illegal
and/or inappropriate use of the Aka Aka School computer facilities can be traced to the perpetrator by
means of this login information.
3. Staff will be provided with individual Internet e-mail accounts.
4. Links to appropriate websites can be placed on the school web pages (home pages for the browsers) to
provide quick access to particular sites.
5. Staff need to be aware of confidentiality and privacy issues when accessing student or staff information
via the school network.
6. If a staff member ever wishes his/her own child to make use of the school Internet equipment, the same
prohibition of misuse applies as for student use. In particular, note that the parent must be present at all
times and is fully responsible for the conduct of his/her child, who would use a school provided generic
log-in.
7. If the Internet and other communication technologies (e.g. mobile phone) are used to facilitate
misconduct such as harassment or involvement with inappropriate or illegal material, the matter will be
taken very seriously by the school and could result in disciplinary action. Illegal material or activities will
also necessitate the involvement of law enforcement.
B Staff responsibilities when using the Internet with students
1. Before any student can make use of the Internet:





An Aka Aka School Computing/Cybersafety Use Agreement (obtainable at enrolment or from the
Cybersafety Officer) must be filled in and signed by both student and caregivers every year.
This form should be returned to the school office where it will be processed and recorded on the
computerised Pupil Files every year.
Teachers must refer to a class list from the office, so it is clear which students, if any, do not yet
have permission to use the internet.
UNDER NO CIRCUMSTANCES may a staff member permit a student to use the Internet unless that
staff member has sighted official proof that the school has on record a Use Agreement signed by
both the child and a parent/caregiver.
It is the staff member’ s responsibility to ensure that the above conditions are met.
2. Staff who are not confident of their Internet skills could request help from the school ICT Manager (a
member of school senior management or outside ICT contractor).
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3. The staff member must be in the room, remain there and actively supervise while the students are using
the Internet. No students may be sent to a computer room unsupervised to use the Internet, in or out of
class time.
4. Students should be regularly reminded of the contents of the Use Agreement they have signed and that
there are can be serious penalties (including possible involvement of law enforcement) for significant
breaches of this agreement.
5. Students need to be directed to places on the Internet, rather than be permitted to surf. It is up to the
teacher to ensure the safety of the internet as it will be used before permitting students access.
6. Students may access the Internet only when a staff member is in the room and aware of the activity.
This includes use in places like the Library and classrooms.
7. Inappropriate use of the Internet or any other communication technologies by a student must be
reported immediately to the Cybersafety Officer. If the CO is absent, then another senior member of
staff should be notified.
C School Website
Staff have access to the school website as admin users, for the purposes of uploading information, notices,
newsletters, homework, and so on. They are not to abuse this privilege. Staff are expected to learn the
rules and processes of the current school website provider. If a problem occurs, staff are expected to raise
the issue(s) with the school website manager as soon as possible. Costs associated with website errors
generated by staff as admin users, if not raised with the appropriate erson ina timely manner, may be
passed on to staff.
D Monitoring



Staff and students need to be aware that with the current systems set up to access the Internet, a
record is kept of which sites are visited, how often and from which terminal.
Filtering software will be deployed where appropriate to restrict access to certain sites.
If deemed necessary, auditing of the school computer system could include all aspects of its use e.g.
personal network storage folders and e-mail accounts.
E Cybersafety Use Agreement for staff
Please fill in and sign the attached sheet regarding Student Safety, Professional Development, and your
agreement to the school’ s Policy.
The sheet should be returned to the School’s Cybersafety Officer (CO).
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Aka Aka School Cybersafety Use Agreement for Staff
Student Safety (tick one)


I have the appropriate knowledge to safely supervise student Internet use.
I need training in basic Cybersafety issues before I supervise student Internet use.
Staff Professional Development (tick one)


No professional development on Internet use is required at present.
I would like additional training in Internet use.
I understood and agree to follow the attached Cybersafety Use Policy as it applies to use of Internet and
other communication technologies by staff, and by students under the direction of staff.
Name:
Date:
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Signature:
AKA AKA SCHOOL PROCEDURES
USE OF THE SCHOOL GROUNDS, FACILITIES & EQUIPMENT
(excluding Hall Hire)
RATIONALE
The Board of Trustees recognises the value of the community having access to and use of the
school grounds and certain facilities.
PROCEDURES
This school and its Board of Trustees recognises the need
1)
To make the grounds and facilities available to approved individuals and organisations.
2)
To ensure that the above approved individuals or groups respect and care for the
school grounds and facilities.
3)
To ensure that the above persons are accountable for any damages incurred or for
undesirable behaviour.
4)
To establish a means of monitoring the condition of the grounds and facilities after usage.
5)
To ensure that dogs are under control at all times while on school grounds.
6)
That visitors are aware of possible and potential hazards, how they access related
information and what procedures they follow to report hazards.
7)
That the school and grounds is a smoke free zone.
GUIDELINES
1)
The Board of Trustees will empower the Principal as Manager to
a)
b)
c)
approve
monitor
handle and deal with complaints
2)
The Board will ensure that when the swimming pool is made available to the community the
pool rules will be displayed and enforced. Users will be required to pay a fee to cover
maintenance and chemicals.
3)
The Board will ensure the school grounds, facilities and equipment are available to the
community.
4)
Community groups will be required to book the Aka Aka School and community hall as per
guidelines of the Hall Society.
5)
School grounds and equipment are available for hireage to community groups. There will
be a hireage fee for school grounds and equipment and an agreement to replace any
damaged equipment. The hirer will be responsible for leaving the school grounds and/or
equipment in a tidy clean manner.
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CONCLUSION
The school believes that it has an obligation to the children and the community to provide access
to school property and selected facilities.
FORMULATED BY:
Principal and Board of Trustees___________________
APPROVED:
______________________________________________
DATE:
______________________________________________
REVIEWED:
______________________________________________
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POLICY DEVELOPMENT
POLICY - SCHOOL HOUSE: MAINTENANCE & RENT PROCEDURES
RATIONALE
The Board of Trustees recognises the value of owning and managing school house
accommodation.
PURPOSES
1.
To establish priorities for renting
2.
To ensure rent charges are reviewed on a regular basis
3.
To ensure rent charges are fair and equitable in comparison to the open market.
GUIDELINES
1)
The school house will be rented in accordance with Guidelines issued by Tenancy
Services and in line with the Tenancy Act 1986 except that the agreement for
Priority 4
will contain the sub clause for agreements that “This tenancy is on a month by month basis depending on the needs of the school.”
2)
The following priorities will be followed when renting the property Priority 1
Priority 2
Priority 3
Priority 4
-School Principal
-Deputy Principal
-School Staff including ancillary
-Anyone else
3)
In the case where two or more staff members (priority 3) require the accommodation a
decision will be made by the Principal and Chairperson of the Board according to the
applicants personal circumstances.
4)
Rent will be set at market value and will be decided by the Principal and
who may consult with local Real Estate organisations.
5)
The rent rate will be reviewed by the Principal and Chairperson of the Board every
six months.
6)
A bond of two weeks rent is required from all tenants. Rent monies can be budgeted for
accurately and will be accounted for in the school budget each year.
7)
The maintenance of the school house is identified and addressed in the school’s strategic
plan to recognise its value as an asset of the school and future school
projects.
8)
The grounds around the school house must be maintained in a clean and tidy condition as
this reflects on the school environment as a whole.
FORMULATED BY:
Principal, Board of Trustees__________________
APPROVED:
_________________________________________
REVIEWED:
_________________________________________
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Chairperson