E. Supplementary Notes - Financial Management

Annual School Budgets and Annual Audited Accounts

(i)

Annual Call Letter on Fee Revision and EDBCM on Submission of Audited Accounts

(ii)

ER – Regulation 64 on Accounts

Procurement (for reference only)

(i)

EDBC No. 4/2013 on Procurement Procedures in Aided Schools

http://applications.edb.gov.hk/circular/upload/EDBC/EDBC13004E.pdf

(ii)

Guidelines on Procurement Procedures in Aided Schools

http://www.edb.gov.hk/en/sch-admin/fin-management/procurement-procedures-in-aided-schools/procurement_procedures_in_aided_schs.html

Trading Operations

(i)

ER - Regulation 99A on Business or Trading Operation and regulation 99B on Restriction on Use of Profits Arising from Business or Trading Arrangement by Incorporated Management Committee

(ii)

EDBC No. 10/2016 on Trading Operations in Schools

http://www.edb.gov.hk/attachment/en/sch-admin/fin-management/notes-sch-fin/ref-trading-operations/EDBC16010E.pdf

Acceptance of Donations and Fund Raising Activities

(i)

EDBC No. 3/2022 - Acceptance of Advantages and Donations by Schools and their Staff

https://applications.edb.gov.hk/circular/upload/EDBC/EDBC22003E.pdf

(ii)

EDBC Memorandum (EDBCM) No. 43/2023 on Schools' Selection of Quality Textbooks and Learning and Teaching Resources

(iii)

ER – Regulation 66 on Prohibition of collections without permission of Permanent Secretary

(iv)

Information on Fund-raising Activities in Schools on EDB’s Website

http://www.edb.gov.hk/attachment/en/sch-admin/admin/about-activities/sch-fund-raising/guidelinfundraising_e.pdf

Required Surplus Level in the Operating Reserve

Section 2 of DSS Explanatory Notes (DSS E Notes) - Point 4 (Primary School/ Secondary School) [or respective clause in School Sponsoring Body (SSB) Service Agreement (SA)]

Primary School:

http://www.edb.gov.hk/attachment/en/edu-system/primary-secondary/applicable-to-primary-secondary/direct-subsidy-scheme/index/ps-e-notes-table1.pdf

Secondary School:

http://www.edb.gov.hk/attachment/en/edu-system/primary-secondary/applicable-to-primary-secondary/direct-subsidy-scheme/index/ss-e-notes-table.pdf

Collection of School Fees and Other Charges

(i)

ER – Regulation 61 on Fees Other than Inclusive Fee Prohibited and regulation 62 on Method of Payment

(ii)

EDBC No. 1/2011 on Collection of Fines, Charges and Fees in Schools under the DSS

http://applications.edb.gov.hk/circular/upload/EDBC/EDBC11001E.pdf