I. Introduction on GRSC

Pursuant to Audit Commission’s Report No. 55, the Working Group on Direct Subsidy Scheme (DSS) chaired by the then Permanent Secretary for Education was set up in February 2011 to review the administration of the DSS as well as the governance and administration systems of DSS schools. One of its recommendations for the enhancement of governance and internal control of DSS schools is the setting up of a GRSC to assist their School Management Committee (SMC)/Incorporated Management Committee (IMC) in reviewing key management and financial control systems and procedures including whether the various checks and balances are working as intended.   

According to the Education Bureau (EDB) Circular No. 7/2012, in principle, GRSC in DSS schools is required to complete a review of all the school-based policies and procedures under the three domains (i.e. human resources management, financial and resources management, and school fee remission and scholarship scheme) found at its Annex 1 within a cycle.  For updated information pursuant to the EDB Circular No. 7/2012 on the arrangements of GRSC after the first three review cycles, please refer to the circular letter on GRSC issued by EDB to all DSS schools dated 2 July 2026. (click here )