for the 2022/23 School Year

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Kindergarten Education Scheme (Scheme) Briefing on

Applications for Fee Revision for the 2022/23 School Year

Education Bureau (February 2022)

Reminder:

You may refer to EDBCM No. 2/2022 for reference.

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(1) Application Procedures

(2) Key Notes

(3) Samples for Filling in Schedules/ Appendices (4) Commonly Asked

Questions

Flow of

Briefing

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(1) Application Procedures

Fill in Appendix 4

&Send to respective Senior School Development Officers/

Senior Services Officers

Deadline: 29/7 Please refer to paragraphs 3-7 of EDBCM No. 2/2022 for details.

Download and complete the electronic schedules through Common Log-On (CLO) System (http://kgac.edb.gov.hk)

Upload & Submit electronic schedules through CLO System

Signon the printed version of completed schedules and sendto respective Senior School Development

Officers/ Senior Services Officers Deadline: 31/3

Simplified procedures

General procedures

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Upload & Submit electronic schedules through CLO System

Signon the printed version of completed schedules and sendto respective Senior School Development

Officers/ Senior Services Officers Deadline: 31/3

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Download Appendix 4

[for schools adopting simplified procedures]

EDB website homepage > Education System and Policy >

Kindergarten Education > Kindergarten Education Scheme >

4. CircularApplication for Fee Revision 4

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(2) Key Notes

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1. Simplified procedures/ General procedures

(3) Note for KGs applying to stay in the Child Care Centre Subsidy Scheme

(p. 6 of EDBCM No. 2/2022)

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(1) Note for KGs having withdrawn from the Scheme but still receiving government

subsidy of eligible students at certain level(s) in the 2022/23 school year

(2) Note for KGs operating a Child Care Centre

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Deadline: 31/3 Appendix 4 Deadline: 29/7

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Example 1

Happy Kindergarten-cum-Child Care Centre

Operating kindergarten and child care centre

Kindergarten whole-day: freeze school fees

Child care centre: freeze school fees

Simplified procedures

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Example 2

Enjoyable Kindergarten-cum-Child Care Centre

Operating kindergarten and child care centre

Kindergarten half-day: continue to be free

Kindergarten whole-day: school fees +1% to $10,900

Chile care centre: school fees +1%

Deadline: 31/3 Appendix 4 Deadline: 29/7

Simplified procedures

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Example 3

Delightful Kindergarten-cum-Child Care Centre

Operating kindergarten and child care centre

Kindergarten half-day: continue to be free

Kindergarten whole-day: school fees +1% to $8,800

Child care centre: school fees +1%

Simplified procedures

Deadline: 31/3 Appendix 4 Deadline: 29/7

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Example 4

Cheerful Kindergarten

Operating kindergarten only

Half-day: continue to be free

Whole-day: school fees -5%

Simplified procedures

Deadline: 31/3 Appendix 4 Deadline: 29/7

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✔ ✔

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Example 5

Active Kindergarten

Operating kindergarten only

Half-day: school fees changed from free of charge to $100 per instalment

Whole-day: school fees +6%

General procedures

Deadline: 31/3 Appendix 4 No need to submit

Also applicable to KGs not joining the Scheme in the 2021/22 school year or having withdrawn from the Scheme but still receiving government subsidy of eligible students at certain level(s) in the 2022/23 school year

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3. Provisional Unit Subsidies and Recommended Salary Ranges for Teaching Staff

• Provisional figures on Appendix 3 of EDBCM No. 2/2022

• Taking into account the current economic condition, KGs are suggested to make reference to the current subsidy rates (2021/22 school year) for preparation of budget

• After confirmation of relevant subsidy rates and salary ranges, KGs do not need to re-submit the fee revision application:

If the confirmed rates are higher than the provisional rates  KGs can use the additional subsidies to adjust teachers’ salary and ensure that salary of teaching staff have met the confirmed salary ranges in the 2021/22 school year (including the starting level)

If the confirmed rates are lower than the provisional rates  the difference of the teacher salary related expenses concerned will be recognised for school fee calculation during the fee revision exercise of the next school year

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4. Other income/ expenses

• Other income should NOT include:

• Items with specific purpose and non-recurrent subsidies/ grants

[E.g. Grant for Support to NCS Students, One-off Start-up Grant, Supply Teacher Grant, Paid Maternity Leave for Staff and Staff Relief Grant, Promotion of Reading Grant for Kindergartens, Grant for Procurement of National Flag and Movable Flagpole, Home-School Co-operation Grants, Professional Capacity Enhancement Grant, One-off Parent Education Grant, Feed-in Tariff (FiT) Scheme, Lotteries Fund/ Environment & Conservation Fund, Integrated Programme in Kindergarten-cum-Child Care Centre/ Extended Hours Service, Quality Education Fund, one-off Website Enhancement Grant, Pilot Schemes on Renovation Grant and Relocation Grant, one-off Special Anti- epidemic Grant, epidemic-related support grants and one-off grants, etc.]

• Subsidies/ grants received by schools from government departments other than EDB or quasi-government organisations

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Note: The corresponding income of the items above should NOT be included in fee revision application

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4. Other income/ expenses (cont’d)

• Other expenses

• Should NOT include expenses incurred from non-recurrent subsidies/

grants or items with specific purpose

• Examples of items NOT recognised for fee calculation*: staff gathering/ welfare/ meal allowances, expenses related to event celebrations without student participation, staff’s travelling expenses and board & lodging expenses of oversea training, donations to other parties from the KG, sales of school items/ provision of paid services (e.g. interest classes, school uniforms, school bags), expenses on meals for children of whole-day courses, depreciation for rented premises, etc.

*whether all students will join/ use should be the key consideration factor

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Note: The corresponding expenses of the items above should NOT be included in fee revision application

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5. Concept of Fee Calculation – Local KG Classes

subsidies subsidies subsidies expensesexpenses

expenses

Teachers’ salaries Other operation Premises related (rent)

Scheme Fund

(need to keep in Scheme fund)

School fee

Fee calculation

60% unit subsidies + corresponding accumulated surplus

40% unit subsidies + corresponding accumulated surplus Apportioned by actual duties

[Part 2 of Schedule 1D] Apportioned by

enrolment

(Surplus should first compensate the deficit from premises-related expenses)

(Expenses cannot be fully covered with relevant subsidies)

Fee ceilings for 2022/23 school year:

HD: $10,840 per annum

WD/LWD: $28,180 per annum

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6. School Fees Before Deduction of Government Subsidies

• KGs may contact their respective School Development Officers/

Services Officers for a rough estimate of school fees so as to notify parents in advance. If necessary, KGs should submit an application in writing and briefly explain with relevant justifications.

• Examples of children who can receive education in Hong Kong but are not eligible for government subsidies:

• Parents arrange their children to extend KG education to more than 3 years

• Non-local children who are approved to receive education in Hong Kong by the Director of Immigration

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7. Appeal

If necessary, the appeal must be made in writing within 2 weeks from the date of the letter on the application result of fee revision, with sufficient justifications and all relevant documentary proof

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(3) Samples for Filling in Schedules/ Appendices

• The following samples are for reference only

• Please fully utilise the “Other supplementary information” boxes in the electronic schedules for supplementary information; attach supplementary documents together with the printed version of schedules; or contact respective School Development Officers/ Senior Services Officers

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Appendix 4: Summary of Estimated Expenditure for the 2022/23 School Year

[For schools adopting simplified procedures to submit on or before 29 July 2022]

Refer to the Ratios for

Apportionment of Expenditure in Schedule 1D

Refer to Calculation sheet – Calculating Number of Teachers (Revised in November 2016)

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i.e. non-teaching staff

e.g. “administration fees” or “supervisor’s remuneration”

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If there is any course with zero enrolment (applicable to KG courses only):

• Calculation of school fees

• school fee increase in the same portion/ stream would be adopted

• Procedures

1. Fill in the course information for 2021/22 in Schedule 1C 2. Fill in the estimated number of enrolment in 2022/23 as ‘0’

3. Leave the proposed school fees in 2022/23 blank

4. Use “Other Supplementary Information” in Schedule 1C to notify the respective School Development Officers/ Services Officers

• If the course has zero enrolment for years, please consider cancelling the course concerned

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Schedule 1C

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• Example:

Schedule 1C

0 0 0 0 0 0 8952

8952 8952

35124 35124 35124 35124 35124 35124

0 0 0 0 0 0

12 12 12 12 12 12 12 12 12

32 39 35 22 30 28 0 0 0

0 0 0 32 35 40 22 25 30

107

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0

186 184 184

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Supplementary information:

The WD classes have zero enrolment.

Leave blank

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Schedule 1D: Ratios for Apportionment of Expenditure

Ratio for Teacher Salary and Related Expenses in Different Portions

• Example: KG-cum-CCC

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Rank

Monthly salary

($)

Ratio of actual duties Monthly salary apportioned to each portion

CCC KG

Local

KG

Non-local CCC KG

Local

KG Non-local

Principal II 45,000 0% 100% 0% 0 45,000 0

Senior teacher 32,000 50% 50% 0% 16,000 16,000 0

Teacher 1 29,000 0% 100% 0% 0 29,000 0

Teacher 2 27,000 50% 50% 0% 13,500 13,500 0

Teacher 3 25,000 0% 100% 0% 0 25,000 0

Teacher 4 24,000 20% 80% 0% 4,800 19,200 0

Teacher 5 24,000 0% 100% 0% 0 24,000 0

Total: 206,000 34,300 171,700 0

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Schedule 1D: Ratios for Apportionment of Expenditure (cont’d)

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17% 83% 0%

34,300 ÷ 206,000

= 16.7%

171,700 ÷ 206,000

= 83.3%

0 ÷ 206,000

= 0%

2021/22 2022/23

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Schedule 2B: Particulars of Teachers/CCWs

• Pay attention to whether the required teacher to pupil ratio is complied with

• Child Care Centre

• 1 CCW/CCS:11 children (aged 2-3)

• Kindergarten

• On the arrangements in learning and teaching activities: 1 teacher:15 children (principal could be included)

• 1:11 as the overall teacher to pupil ratio (principal not included)

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Note:

Starting from the 2022/23 school year, the flexibility allowed for individual Scheme-KGs to employ a few teachers not possessing Certificate in Early Childhood Education [C(ECE)] in the early years of implementation of the new policy will cease. All Scheme-KGs are required to employ sufficient teachers possessing C(ECE) or above qualifications based on the teacher to pupil ratio of 1:11.

[Please refer to EDBC No. 12/2020 for details.]

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Schedule 2B: Particulars of Teachers/CCWs (cont’d)

• Pay attention to whether the rank of teaching staff is reasonable

• Refer to the calculation sheet - Calculating Number of Teachers (Revised in November 2016)

• If the estimated enrolment declines but KGs intend to retain the current rank and salary for their principals/ senior teachers, we would recognise the expenditure concerned as far as possible.

• However, if the enrolment is significantly reduced and such teachers’

salary related expenses would lead to significant increase in school fees and parents’ financial burden, we will carefully consider and weigh in balance the various factors.

• Moreover, if the enrolment is declining continuously, KGs should consider re-deploying manpower and resources; the expenditure concerned may no longer be recognised.

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Schedule 3: Particulars of Supporting Staff

• If a supporting staff member is employed for the sale of school items/

provision of paid services as trading activities, the related salary expenditure should NOT be included in fee revision applications  should NOT be reported in Schedule 3

• e.g. Tutors of Interest Classes, School Bus Driver

• Expenditure on salary of staff providing whole-day meal services or expenditure on salary of staff paid by the Grant for Support to NCS Students, Supply Teacher Grant and Paid Maternity Leave for Staff and Staff Relief Grant should NOT be included in fee revision applications

 should NOT be reported in Schedule 3

• Observe relevant stipulations & guidelines on Statutory Minimum Wage

• Homepage of Labour Department

http://www.labour.gov.hk/eng/news/mwo.htm

• The statutory minimum wage rate:

• Currently $37.5 per hour

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(3) Should tally with the no. of students reported in Schedule 1C (Income 1.1, 1.2, 2.3 and 3.1)

(2) Please refer to the provisional amount of rental subsidy per month in the

application form of rental subsidy, and then multiply it by 12 months for an

estimate annual figure (Income 2.1)

Schedule 4: Schedule of Income and Expenditure

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(1) Schedule 4 - Fill in the total amount of income and expenditure for the whole school (including CCC, local KG classes and non- local KG classes)

(4) NOT include items with specific purpose or non-recurrent income (Income 8)

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Schedule 4: Schedule of Income and Expenditure (cont’d)

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(5) Other operating expenses (Expenses 2.4, 3.3 - 3.5) : Only filled in with amounts of major repairs and

maintenance and fixed assets spread in the 2022/23 s.y.

Premises maintenance grant:

If the expenditure of the works is partly covered by the grant, please include the spreading amount of the works in Expenditure 2.4 and then include the spreading amount of the difference in Expenditure 3.3.

Renovation Grant and Relocation Grant:

If the expenditure of the works is partly covered by the grant, please only include the spreading amount of the difference in Expenditure 3.3.

The differences above should be aggregated with other expenditure of works starting in the same school year for spreading the amount evenly over years.

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Schedule 4: Schedule of Income and Expenditure (cont’d)

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(7) Other expenses (Expenditure 3.11) :

For schools procuring any forms of administration support services from their sponsoring bodies or other organisations, they should separately provide information on the nature, justifications, manpower involved and breakdowns of the cost (6) In general, school

supervisors receive NO remuneration

(Expenditure 3.9) – Refer to Point 4 of Appendix 3

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Schedule 4: : Schedule of Income and Expenditure (cont’d) Expenditure 3.4 and 3.5 - Depreciation of Fixed Assets

• Similarities and differences for the depreciation charged under KG Scheme Fund and School Fund

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Category KG Scheme Fund

(Expenditure 3.4)

School Fund (Expenditure 3.5) (1) Suggested

depreciation rates

Premises: 2.5%

Leasehold improvements: 10%

Not applicable

Furniture/Equipment/Fixtures/Fittings: 20%

Computer hardware and software: 30%

(2) The treatment of assets upon the

closure or withdrawal from the Scheme

The assets shall be at Government’s discretion for disposal (excluding premises and leasehold improvements)

The assets shall be at School’s discretion for disposal

(3) Calculation of school fees

The amount concerned would be considered in the calculation of

school fees for all portions

The amount concerned would be considered in the calculation of school fees for non-local KG classes

and CCC classes (if any)

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(4) Commonly Asked Questions

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Application for Fee Revision

Respective School Development Officers / Services Officers

Accounting Matters / Filling in Electronic Schedules

Management Services Section, Finance Division 2892 5482

EDBCM No. 2/2022

Kindergarten Administration Section 2186 8994

Figure

Updating...

References

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