Serving as a school manager, have you checked whether

Case 3

School ﬁ nancial management involves diﬀ erent areas of work. Th e management committee is accountable for the use of public funds and resources. Th erefore, it should ensure that the school has a sound ﬁ nancial management and control mechanism.

Q1. What are the key elements of a sound ﬁ nancial management mechanism?

Q2. What ﬁ nancial management principles should the school observe in order to ensure the proper utilization of resources?

B. Serving as a school manager, have you checked whether ...

Th e following checklists outline some areas of potential corruption risk in (1) staﬀ administration and (2) procurement. In responding to the following questions, a “No” answer may indicate an area that requires improvement.

For more speciﬁ c guidance on corruption prevention matters, you are in-vited to contact the Advisory Services Group of the Corruption Prevention Department at Tel. 2526 6363 for free and conﬁ dential advice.

(1) Staff Administration Checklist for Schools (Extracted from ICAC

“Best Practice Packages – Staff Administration in Schools”)

Staff Recruitment Yes No

1. Are job vacancies widely advertised in popular newspapers or other channels?

2. Does the advertisement set out clear job descriptions and requirements and other essential information (e.g. deadline for applications)?

3. Are the applications received systematically recorded?

4. Is the shortlisting and selection of candidates based on predetermined criteria approved by the school management?

interviews or skill tests?

6. Is an objective assessment method devised and a standard form used to record assessment by individual

panel members?

7. Are recommendations/ selections of panel members properly documented?

8. Is the approval authority clearly deﬁ ned?

9. In approving the appointments, does the approval authority ensure that the recruitment exercise has adhered to the laid down procedures and that any deviations are justiﬁ ed?

Staff Promotion Yes No

1. Is the assessment of eligible candidates conducted by a panel based on pre-determined criteria?

2. Are open procedures adopted for promotion exercises, such as announcement of the promotion criteria?

3. Is an objective assessment system devised and a standard form used to record assessment by individual

panel members?

4. Are candidates’ past performance appraisal records taken into account for the purpose of assessment?

5. Is the assessment of candidates properly documented and kept for a prescribed period?

6. Is the approval authority clearly speciﬁ ed?

7. Are the promotion results announced as soon as possible?

8. Is an independent channel established to handle complaints made by unsuccessful candidates?

Staff Attendance and Overtime Work Yes No 1. Is the authority for approval of leave or part-time/

34 34

2. Are proper staﬀ attendance records kept in the school?

3. Is overtime work justiﬁ ed and allocated on a fair share basis?

4. Are surprise checks on overtime work conducted?

Performance Appraisal Yes No

1. Are purpose-designed performance appraisal forms used?

2. Are the standards of performance and assessment criteria made known to all staﬀ ?

3. Are the levels of staﬀ responsible for reporting, counter-signing, and overall review of the appraisal reports deﬁ ned?

4. Is a review panel formed to moderate appraisal reports of staﬀ of the same grade?

5. Is a channel for appeal established for aggrieved staﬀ ? 6. Is any disciplinary action taken against poor

performers properly recorded?

Handling of Staff Complaints Yes No

1. Are the complaint procedures well laid down?

2. Is the investigation of complaints made by an independent staﬀ member or a panel of staﬀ , and reviewed by the management committee or senior management?

3. Are investigation ﬁ ndings and actions taken documented?

4. Is a reply given to the complainant notifying him of the ﬁ ndings of investigation?

Conﬂ ict of Interest Yes No

1. Are members of management committee or school staﬀ required to avoid conﬂ ict of interest?

2. Are members of management committee or school staﬀ required to declare any conﬂ ict of interest that may inﬂ uence, or appear to inﬂ uence, their judgement or action in the performance of oﬃ cial duties?

4. Are the staﬀ who have declared a conﬂ ict of interest required to refrain from handling the matter or subject to monitoring by senior staﬀ ?

5. Does the school provide guidelines to assist members of management committee or school staﬀ in

making declarations?

(2) Procurement Checklist for Schools (Extracted from ICAC “Best Practice Packages – Procurement for Schools”)

Basic Safeguards Yes No

1. Is there any segregation of duties among the staﬀ involved in the procurement process?

2. Are the procurement authorisation levels and the corresponding ﬁ nancial limits well-deﬁ ned?

3. Are the criteria for selection of procurement methods in proportion to the purchase amounts deﬁ ned?

4. Are the circumstances under which the speciﬁ ed procurement methods may be waived speciﬁ ed?

5. Is there any auditing of compliance with the established procurement procedures?

6. Are the procurement procedures promulgated in guidelines to the staﬀ concerned?

Shortlisting of Suppliers Yes No

1. Is a shortlist of suppliers compiled?

2. Are the criteria for inclusion or deletion of suppliers from the shortlist well-deﬁ ned?

3. Is the method of selecting suppliers from the shortlist speciﬁ ed?

36 36

5. Is the shortlist of suppliers approved by a panel of staﬀ ?

Quotations Yes No

1. Are the conditions under which a purchase may be made by way of quotations speciﬁ ed?

2. Is the minimum number of suppliers to be invited for quotations speciﬁ ed?

3. Are verbal quotations conﬁ rmed in writing and clearly documented?

4. Are supervisory spot checks conducted on the quotations received?

5. Are security measures taken to prevent leakage or tampering of written quotations?

6. Is the minimum period of time between repeated purchases of the same item speciﬁ ed?

Tenders Yes No

1. Are the procurement requirements and broad tender evaluation criteria described in tender documents?

2. Are tenders deposited into a double-locked tender box with the keys held by separate staﬀ members?

3. Are late tenders rejected?

4. Are tenders opened by a tender opening team comprising at least two persons?

5. Is a tender summary prepared as soon as the tenders are opened?

6. Are the original and duplicate copies of tenders separately held by diﬀ erent staﬀ ?

7. Are tenders assessed in accordance with predetermined criteria by a panel of staﬀ ?

8. Are the tender selections considered and approved by the management committee or a tender board?

are full justiﬁ cations documented?

10. Are all unsuccessful bidders notiﬁ ed of the tender result?

11. Are the name and tender price of the successful tenderer disclosed on request by an unsuccessful tenderer?

12. If post-tender negotiation is necessary, is it conducted jointly by at least two staﬀ members with prior approval from the management committee or tender board?

Term Contracts Yes No

1. Has the school considered using term contractors for repeated procurement of low value products or services?

Petty Cash Purchases Yes No

1. Are payments made against an invoice or a claim duly certiﬁ ed by an authorised oﬃ cer?

Receipt of Goods and Payment Procedures Yes No 1. Are the goods inspected and compared against

the purchase order upon delivery?

2. Is the receipt and acceptance of goods certiﬁ ed by designated staﬀ members?

3. Are suppliers required to provide timely billing details?

4. Are payments supported by duly certiﬁ ed invoices or receipts?

5. Are payments to suppliers made within a speciﬁ ed time limit?

6. Are cheques signed by at least two signatories and their ﬁ nancial limits speciﬁ ed?

7. Are regular expenditure reports made available to the management committee or school head for scrutiny?

38 38

Administration of Service Contracts Yes No 1. Are the service requirements speciﬁ ed in the contract

conditions?

2. Does the contract include a probity clause to prohibit the contractor from oﬀ ering/accepting advantages in relation to their oﬃ cial dealings with the school?

3. Is there a system of inspection to ensure the quality of services?

4. Does the school hold regular meetings with the contractor to discuss problems and review service standards?

5. Is there a performance appraisal system for monitoring contractors’ performance?

6. Are disciplinary actions taken against contractor properly administered by designated staﬀ and documented?

Conﬂ ict of Interest Yes No

1. Are members of management committee or school staﬀ required to avoid conﬂ ict of interest?

3. Are declarations of conﬂ ict of interest made in writing?

4. Are the staﬀ who have declared a conﬂ ict of interest required to refrain from handling the matter or subject to monitoring by senior staﬀ ?

5. Does the school provide guidelines to assist members of management committee or school staﬀ in making declarations?

3+3+4 Th e New Academic Structure for Senior Secondary Education and Higher Education (高中及高等教育新學制)

AA Activity Approach (活動教學)

BCA Basic Competency Assessment (基本能力評估) BIP Block Insurance Policy (綜合保險計劃)

CDC Curriculum Development Council (課程發展議會) CEG Capacity Enhancement Grant (學校發展津貼)

CFEG Composite Furniture and Equipment Grant (綜合家具及設備津貼) DSS Direct Subsidy Scheme (直資計劃)

EC Education Commission (教育統籌委員會) ESR External School Review (校外評核)

IMC Incorporated Management Committee (法團校董會) IE Integrated Education (融合教育)

JSEA Junior Secondary Education Assessment (初中成績評核) KLA(s) Key Learning Area(s) (學習領域)

KPM Key Performance Measures (學校表現評量) MOI Medium of Instruction (教學語言)

NAC Newly Arrived Children (新來港兒童)

NET Native-speaking English Teacher (外籍英語教師) OEBG Operating Expenses Block Grant (營辦開支整筆津貼) PIs Performance Indicators (表現指標)

POA Primary One Admission (小一入學) PTA Parent-teacher Association (家長教師會) QAI Quality Assurance Inspection (質素保證視學) QEF Quality Education Fund (優質教育基金) REO(s) Regional Education Oﬃ ce(s) (區域教育服務處) SBA School-based Assessment (校本評核)

SBPS School-based Professional Support (校本專業支援)

SDA School Development and Accountability (學校發展與問責) SDP School Development Plan (學校發展計劃書)

SSB School Sponsoring Body (辦學團體) SSE School Self-evaluation (學校自我評估)

SSPA Secondary School Places Allocation (中學學位分配/中一派位機制) Staﬀ Appraisal (員工考績)

Th rough-Train School (一條龍學校)

TSA Territory-wide System Assessment (全港性系統評估)

1. Major relevant ordinances and guidelines/regulations

• Education Ordinance and Education Regulations

• Employment Ordinance

• Personal Data (Privacy) Ordinance

• Prevention of Bribery Ordinance

• Copyright Ordinance

• Codes of Aid

• Anti-discrimination legislations and codes of practice

• Th e Integrity Management for Schools - A Practical Guidebook for School Staﬀ compiled by the ICAC

• Best Practice Packages – Procurement for Schools compiled by the ICAC

• Best Practice Packages – Staﬀ Administration in Schools compiled by the ICAC

• Code for the Education Profession of Hong Kong compiled by the Council on Professional Conduct in Education

2. Documents on education (available at EMB website www.emb.gov.hk)

• Reform Proposals for the Education System in Hong Kong, Education Commission, September 2000

• Learning to Learn – Th e Way Forward in Curriculum Development, Curriculum Development Council, June 2001

• Basic Education Curriculum Guide (Primary 1 - Secondary 3), Curriculum Development Council, 2002

• Performance Indicators for Hong Kong Schools (for Secondary, Primary and Special Schools), Education Department, 2002

• Performance Indicators for Hong Kong Schools (Evidence of Performance) (for Secondary, Primary and Special Schools), Education Department,

• Th e New Academic Structure for Senior Secondary Education and Higher Education - Action Plan for Investing in the Future of Hong Kong, Education and Manpower Bureau, May 2005

3. School-based management

• EMB website www.emb.gov.hk/sbm

n Introduction to school-based management

n Frequently-asked-questions and answers relating to school-based management

n Reference materials for establishment of incorporated management committees

n Legal support service for incorporated management committees n School-based management documents

4. Manager training

• EMB website www.emb.gov.hk/sbm > Manager Training

• EMB website www.emb.gov.hk > Teachers’ Development > Training and Qualiﬁ cations > Training Calendar

5. Register of incorporated management committees (IMCs)

• EMB website www.emb.gov.hk > Kindergarten, Primary and Secondary Education > School Information > Incorporated Management Committee

6. Circulars issued by the Education and Manpower Bureau

• EMB website www.emb.gov.hk > Circulars 7. Related websites

• Education Commission: http://www.e-c.edu.hk

• Hong Kong Education City: http://www.hkedcity.net

• Curriculum Development Institute: http://cd.emb.gov.hk

• Committee on Home-School Co-operation: http://embhsc.hkedcity.net

Quiz

1. Student-centred/student-oriented, participatory decision-making, transparency and accountability, streamlining of administrative procedures and devolution of responsibilities, self-improvement.

2. i, iii, v.

3. For staﬀ within the staﬀ establishment, their salary should be paid according to government pay regulations. As to the deployment of government funds, schools can use these resources ﬂ exibly provided that they observe the rules and guidelines issued by the EMB.

4. Nine generic skills: collaboration skills, communication skills, creativity, critical thinking skills, information technology skills, numeracy skills, solving skills, self-management skills, study

skills.

Positive values and attitudes: perseverance, respect for others,

responsibility, national identity,

commitment.

5. Self-evaluation.

6. Th rough reading the annual school plan, school development plan, school report, self-evaluation results, external school review report as well as by observation and participation in school activities etc.

7. Management and organization, learning and teaching, student support and school ethos, student performance.

8. Th ere is no provision under the existing laws requiring school managers to attain certain academic qualiﬁ cations.

9. Th rough election.

10. School managers only have to declare direct or indirect interests, including pecuniary or other personal interests, that conﬂ ict or may conﬂ ict with their duties as school managers.

11. Th e school manager concerned should make a declaration of interests

If you were a school manager ...

As the conditions and actual circumstances of individual schools are diﬀ erent, there are no standard answers to the cases on pages 31 and 32. Th e answers suggested below are provided for reference only—

Case 1

A proposal of the project giving the background, objectives, implementation measures and necessary resources of the project will normally be given to the managers before the item is discussed at the management committee meeting. Apart from the proposal, managers may also refer to other reference materials before making any decision.

Reference Materials

1. Proposal attached to the project, school development plan and annual school plan

Information Provided

• To provide details of the proposal

• To study whether the objective of the project is in line with the aims of education, the direction of school development and the major concerns for the year

• To decide on the priority of implementation of this project

• To provide objective data to help assess whether the project caters for the actual needs of students

2. School report, self-evaluation results, external school review report, stakeholders’ views and other relevant reports (if applicable)

3. Income and expenditure reports / budgets, ﬁ nancial statement of subscriptions account, information on work distribution

• To review

- the availability of ﬁ nancial and manpower resources

w internal (whether manpower and

Case 2

Appropriate attitude and key points to note:

• Participants in any discussion should be open-minded and accommodating, and should not insist only on their own views. Th ey should listen to other members’ views objectively and consider options from diﬀ erent perspectives. Th e ﬁ nal decision should take into account the overall interests of students.

• Consider whether the project is supported by objective data, such as utilization rate of the library etc.

• Examine the current deployment of resources, and study the feasibility and urgency of the project.

• In the case when all managers agree on the aim of the project but fail to reach a consensus on how it should be carried out, managers may consider modifying the project with a view to achieving the same goal and hopefully gaining more support.

• ...

4. ...

and available space in the school can meet the project requirements)

w external (funds from other government departments or subsidized organizations;

provision of similar service by other organizations and the deployment of available community resources)

- feasibility of the proposal

Case 3

A sound ﬁ nancial management mechanism should include the following key elements:

1. Clear ﬁ nancial rules and guidelines to assist schools in formulating long-term and short-long-term ﬁ nancial planning.

2. Speciﬁ c annual estimates and eﬀ ective controlling mechanism.

3. Detailed accounting requirements including the keeping of proper books of account and justiﬁ cations for various expenditure.

4. Rigorous internal control system to prevent fraud or impropriety.

5. Procedures to review resource utilization of the school.

6. Regular ﬁ nancial reports to reﬂ ect the real situation of school operation.

7. Independent auditing procedures.

Th e school should observe the following ﬁ nancial management principles:

• Observe the rules and requirements relating to the use of government funds (e.g. procurement of services or purchase should be conducted in an open and fair manner; publicity expenses and fringe beneﬁ t for staﬀ should not be charged to government funds).

• Use resources in a cost-eﬀ ective manner.

• Deploy resources in the interests of students; the use of resources should tie in with school’s continuous self-improvement.

• Use public funds eﬀ ectively to provide suitable educational services to meet students’ learning needs and enhance learning eﬀ ectiveness.

• Enhance the transparency of ﬁ nancial operation by providing stakeholders (including parents) with suﬃ cient ﬁ nancial data and information.

following address:

Address: School-based Management Section Education and Manpower Bureau Room 1140, 11/F

Wu Chung House 213 Queen’s Road East Wan Chai, Hong Kong Phone No: 2892 6658

Fax No: 2891 0512

Email: grsbmd@emb.gov.hk

Th is booklet may be downloaded from EMB website http://www.emb.gov.hk/sbm. For the web version of this booklet, please visit EMB website or the website of Hong Kong Education City http://parent.hkedcity.net.

在文檔中 School Managers 6 (頁 36-52)