支援學校有效地處理
日常工作的工具
教育局
2015年4月
支援學校的工具
 「資助學校一般行政事宜一覽表」
及相關的財務參考文件
 「簡便提示」
 「資助學校處理政府津貼的參考資料」
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「資助學校一般行政事宜一覽表」
 方便學校處理日常行政工作
 協助學校更快捷地查閱各項行政措施的有關規定
及安排
範疇
(1) 人事事宜
(2) 學校行政事宜
(3) 財務事宜
(4) 學生事宜
例子
聘任、晉升、假期
校舍設施、差餉地租發還
採購活動、商業活動
取錄學生、留級生比率
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「資助學校一般行政事宜一覽表」
 連同其他相關財務參考文件–供學校自行檢視
 已上載教育局網頁
 登入路徑：
www.edb.gov.hk＞學校行政及管理＞行政規則＞資助學
校一般行政事宜一覽表
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「簡便提示」
 支援已成立法團校董會的資助學校發揮校本管理的精神
 讓校董進一步掌握學校管理及日常運作
 涵蓋三個範疇
法團校董會的運作
財務管理
簡便
提示
人事管理
 登入路徑：
www.edb.gov.hk＞學校行政及管理＞校本管理＞法團校董
會學校專區＞日常運作＞簡便提示
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「資助學校處理政府津貼的參考資料」
 協助學校設立更健全的內部監管措施
 方便學校監察各項政府津貼的運用進度
 登入路徑：
www.edb.gov.hk＞學校行政及管理＞財務管理＞津貼資料
＞資助學校處理政府津貼的參考資料
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School name:
School year:
2014 October version
FINANCIAL MANAGEMENT REPORT ON GRANT SURPLUSES FOR
__________________
Surplus
brought
forward
1Operating Expenses Block Grant (OEBG) /
Expanded Operating Expenses Block Grant
(EOEBG)
Grants outside OEBG / EOEBG
Recurrent
2Career and Life Planning Grant
3Cash Grant for School-based After-school
Learning and Support Programmes
4Cash Grant for Schools adopting Chinese as
the medium of instruction (CMI) Encashment of Existing Additional Teaching
Posts
5Committee on Home-School Co-operation
Project - Activity
6Committee on Home-School Co-operation
Project - Project
7Committee on Home-School Co-operation
Project - Setting/Subsidizing Expenses of
Parent-Teacher Association
Cumulative
Provision expenditure
for the year up to this
month
(a)
(b)
(c)
$
$
$
Unspent
Balance
Spent %
Total
Balance
Key features of the relevant mechanism for
clawback of grant surplus by EDB*
(d) = (b) (e) = (c)/(b) (f) = (a)+(d)
(c)
$
$
surplus balance of the grant in excess of 12
1 Operating Expenses Block The
Grant
(OEBG)
months’
provision
will be clawed back./
(EDBCM No. 106/2014, OEBG User Guide / EOEBG
User Guide)Block Grant
Expanded Operating Expenses
(EOEBG)
Any unspent balance in excess of 20% of the total
Grants outside OEBG / EOEBG
provision of the grant for the current year will be
Recurrent
clawed back.
(EDBC No. 6/2014)
Any unspent balance in excess of the total provision of
the grant for the current year will be clawed back.
(EDBCM No. 91/2014)
2 Cash Grant for School-based After-school Learning
The surplus balance of the grant in excess of 12
months’ provision will be clawed back.
and Support Programmes
(EDBCM No. 47/2006)
3 Cash Grant for Schools adopting
Chinese as the
Any unspent balance as at school year end will be
back.
medium of instruction (CMI)clawed
- Encashment
of
(EDBCM No. 70/2014)
Existing Additional Teaching Any
Posts
unspent balance as at school year end will be
clawed back.
(EDBCM No. 70/2014)
No clawback
mechanism.
4 Cash Grant for Schools adopting
Chinese
as the
(EDBCM No. 70/2014)
medium of instruction (CMI) - Encashment of
16
Existing Additional Teaching Posts
School name:
School year:
2014 October version
FINANCIAL MANAGEMENT REPORT ON GRANT SURPLUSES FOR
__________________
Surplus
brought
forward
Cumulative
Provision expenditure
for the year up to this
month
(a)
(b)
(c)
$
$
$
Unspent
Balance
Spent %
Total
Balance
Key features of the relevant mechanism for
clawback of grant surplus by EDB*
(d) = (b) (e) = (c)/(b) (f) = (a)+(d)
(c)
$
$
1Operating Expenses Block Grant (OEBG) /
Expanded Operating Expenses Block Grant
(EOEBG)
The surplus balance of the grant in excess of 12
months’ provision will be clawed back.
(EDBCM No. 106/2014, OEBG User Guide / EOEBG
User Guide)
Cumulative
Surplus Provision
expenditure Unspent Any unspent balance in excessTotal
of 20% of the total
brought for the
Spent
%
provision of the grant for the current year will be
up to this Balance
Balance
clawed back.
forward
year
(EDBC No. 6/2014)
month
3Cash Grant for School-based After-school
Any unspent balance in excess of the total provision of
Grants outside OEBG / EOEBG
Recurrent
2Career and Life Planning Grant
Learning and Support Programmes
the grant for the current year will be clawed back.
(EDBCM No. 91/2014)
4Cash Grant for Schools adopting Chinese as
the medium of instruction (CMI) Encashment of Existing Additional Teaching
Posts
(a)
(b)
(c)
The surplus balance of the grant in excess of 12
months’ provision will be clawed back.
(EDBCM No. 47/2006)
(d) = (b) - (c) (e) = (c)/(b) (f) = (a)+(d)
5Committee on Home-School Co-operation
Project - Activity
$
6Committee on Home-School Co-operation
Project - Project
7Committee on Home-School Co-operation
Project - Setting/Subsidizing Expenses of
Parent-Teacher Association
$
$
$
Any unspent balance as at school year end will be
clawed back.
(EDBCM No. 70/2014)
$
Any unspent balance as at school year end will be
clawed back.
(EDBCM No. 70/2014)
No clawback mechanism.
(EDBCM No. 70/2014)
17
School name:
School year:
2014 October version
FINANCIAL MANAGEMENT REPORT ON GRANT SURPLUSES FOR
__________________
Surplus
brought
forward
Cumulative
Provision expenditure
for the year up to this
month
(a)
(b)
(c)
$
$
$
Unspent
Balance
Spent %
Total
Balance
Key features of the relevant mechanism for
clawback of grant surplus by EDB*
(d) = (b) (e) = (c)/(b) (f) = (a)+(d)
(c)
$
$
surplus balance of the grant in excess of 12
Key features of the relevant mechanism for The
clawback
of grant
months’
provision will be clawed
back.
(EDBCM No. 106/2014, OEBG User Guide / EOEBG
User Guide)
surplus by EDB*
1Operating Expenses Block Grant (OEBG) /
Expanded Operating Expenses Block Grant
(EOEBG)
Grants outside OEBG / EOEBG
Recurrent
2Career and Life Planning Grant
Any unspent balanceprovision
in excess of 20% of thewill
total
The surplus balance of the grant in excess of 12 months’
provision of the grant for the current year will be
clawed back.
be clawed back. (EDBCM No. 106/2014, OEBG User
Guide / EOEBG
(EDBC No. 6/2014)
User
Guide)
3Cash Grant
for School-based
After-school
Any unspent balance in excess of the total provision of
Learning and Support Programmes
the grant for the current year will be clawed back.
(EDBCM No. 91/2014)
4Cash Grant for Schools adopting Chinese as
the medium of instruction (CMI) Encashment of Existing Additional Teaching
Posts
The surplus balance of the grant in excess of 12
Any unspent balance in excess of 20% of the total
provision
ofback.
the grant
months’
provision will be clawed
(EDBCM No. 47/2006)
for the current year will be clawed back. (EDBC No. 6/2014)
5Committee on Home-School Co-operation
Project - Activity
Any unspent balance as at school year end will be
clawed back.
(EDBCM No. 70/2014)
Any unspent balance in excess of the total provision
of the grant for the
Any unspent balance as at school year end will be
clawed back.
current year will be clawed back. (EDBCM No. 91/2014)
(EDBCM No. 70/2014)
6Committee on Home-School Co-operation
Project - Project
7Committee on Home-School Co-operation
Project - Setting/Subsidizing Expenses of
Parent-Teacher Association
No clawback mechanism.
(EDBCM No. 70/2014)
The surplus balance of the grant in excess of 12 months’ provision will
18
be clawed back. (EDBCM No. 47/2006)
School name:
School year:
2014 October version
FINANCIAL MANAGEMENT REPORT ON GRANT SURPLUSES FOR
__________________
Surplus
brought
forward
(a)
(b)
(c)
$
$
$
1Operating Expenses Block Grant (OEBG) /
Expanded Operating Expenses Block Grant
(EOEBG)
Grants outside OEBG / EOEBG
Recurrent
2Career and Life Planning Grant
3Cash Grant for School-based After-school
Learning and Support Programmes
OEBG/EOEBG
4Cash Grant for Schools adopting Chinese as
the medium of instruction (CMI) Encashment of Existing Additional Teaching
Posts
5Committee on Home-School Co-operation
Project - Activity
6Committee on Home-School Co-operation
Project - Project
7Committee on Home-School Co-operation
Project - Setting/Subsidizing Expenses of
Parent-Teacher Association
Cumulative
Provision expenditure
for the year up to this
month
Unspent
Balance
Spent %
Total
Balance
Key features of the relevant mechanism for
clawback of grant surplus by EDB*
(d) = (b) (e) = (c)/(b) (f) = (a)+(d)
(c)
$
$
The surplus balance of the grant in excess of 12
months’ provision will be clawed back.
(EDBCM No. 106/2014, OEBG User Guide / EOEBG
User Guide)
Any unspent balance in excess of 20% of the total
provision of the grant for the current year will be
clawed back.
(EDBC No. 6/2014)
Any unspent balance in excess of the total provision of
the grant for the current year will be clawed back.
(EDBCM No. 91/2014)
The surplus balance of the grant
in excess of 12 months’ provision
will be clawed back. (EDBCM No.
106/2014, OEBG User Guide /
EOEBG User Guide)
The surplus balance of the grant in excess of 12
months’ provision will be clawed back.
(EDBCM No. 47/2006)
Any unspent balance as at school year end will be
clawed back.
(EDBCM No. 70/2014)
Any unspent balance as at school year end will be
clawed back.
(EDBCM No. 70/2014)
No clawback mechanism.
(EDBCM No. 70/2014)
19
School name:
School year:
2014 October version
FINANCIAL MANAGEMENT REPORT ON GRANT SURPLUSES FOR
__________________
Surplus
brought
forward
(a)
(b)
(c)
$
$
$
1Operating Expenses Block Grant (OEBG) /
Expanded Operating Expenses Block Grant
(EOEBG)
Grants outside OEBG / EOEBG
Recurrent
2Career and Life Planning Grant
3Cash Grant for School-based After-school
Learning and Support Programmes
OEBG/EOEBG
4Cash Grant for Schools adopting Chinese as
the medium of instruction (CMI) Encashment of Existing Additional Teaching
Posts
5Committee on Home-School Co-operation
Project - Activity
Career and Life Planning
Grant
7Committee on Home-School Co-operation
6Committee on Home-School Co-operation
Project - Project
Project - Setting/Subsidizing Expenses of
Parent-Teacher Association
Cumulative
Provision expenditure
for the year up to this
month
Unspent
Balance
Spent %
Total
Balance
Key features of the relevant mechanism for
clawback of grant surplus by EDB*
(d) = (b) (e) = (c)/(b) (f) = (a)+(d)
(c)
$
$
The surplus balance of the grant in excess of 12
months’ provision will be clawed back.
(EDBCM No. 106/2014, OEBG User Guide / EOEBG
User Guide)
Any unspent balance in excess of 20% of the total
provision of the grant for the current year will be
clawed back.
(EDBC No. 6/2014)
Any unspent balance in excess of the total provision of
the grant for of
the current
will be clawed
The surplus balance
theyeargrant
inback.
(EDBCM No. 91/2014)
excess of 12 months’
provision
will
The surplus balance
of the grant in excess
of 12
months’ provision will be clawed back.
No. 47/2006) No.
be clawed back.(EDBCM
(EDBCM
106/2014, OEBGAnyUser
Guide /
unspent balance as at school year end will be
clawed back.
EOEBG User Guide)
(EDBCM No. 70/2014)
Any unspent balance as at school year end will be
Any unspent balance
clawed back. in excess of 20%
(EDBCM No. 70/2014)
of the total provision
of the grant for
No clawback mechanism.
70/2014)
the current year(EDBCM
willNo.be
clawed back.
(EDBC No. 6/2014)
20
21