(NOVEMBER 1998)

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CODE OF AID FOR

SPECIAL SCHOOLS

(NOVEMBER 1998)

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CODE OF AID FOR SPECIAL SCHOOLS

Part I

Contents INTRODUCTION

Interpretation

Sections

1

Delegation of Power 2

Management of Aided Special Schools 3

Additional Managers 4

Access to Accounts 5

Part II GRANT OF AID TO SPECIAL SCHOOLS

Calculation of Grant 6

Kinds of Grant 7

Permanent Secretary’s Authority 8 - 14

Subscriptions 15 - 16

Expenditure of Schools Income 17

Acceptance of Donations, Rentals 18 - 19

RECURRENT GRANTS

Salaries Grant 20

Administration Grant/Revised Administration Grant 21

Approved Staff Establishments 22

Salaries , Increments and Allowances 23 - 26 Classification of Staff in Special Schools 27

Leave 28 - 34

Supply Teachers & Temporary Replacements Operating Expenses Block Grant

35 - 40 41

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Composite Furniture and Equipment Grant 42

Rent and Rates Grants 43

NON-RECURRENT AND CAPITAL GRANTS 44 - 46

Insurance 47

Part III ADMINISTRATION OF AIDED SPECIAL SCHOOLS

Admission of Pupils 48

Suspension & Expulsion of Pupils 49

Teaching Practice Arrangements 50

Use of School Premises 51

Appointment & Dismissal of Staff 52

Appointment of Staff 53

Conditions of Appointment 54 - 60

Termination of Employment 61

Appointment of Specialist Staff 62

Retirement 63

Promotion and Regrading 64 - 65

Acting Appointments 66

Outside Duties 67

Provident Fund 68 - 69

School Accounts 70 - 79

Part IV Appendix Part V Index

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Purpose of the Code

I. INTRODUCTION

Interpretation

1. (a) This Code of Aid prescribes the rules and conditions in accordance with which the Government of the Hong Kong Special Administrative Region promotes special education by means of grants to such special schools as may be approved for this purpose by the Permanent Secretary for Education.

(b) In this Code of Aid, “Government” means the Government of the Hong Kong Special Administrative Region; “Permanent Secretary” means the Permanent Secretary for Education.

(c) A special school means a school with or without a boarding section which provides education suitable for pupils in need of special education provision, and which has been approved by the Permanent Secretary for this purpose.

Permanent Secretary may delegate powers

2. (a) A Deputy Secretary for Education may exercise any function of the Permanent Secretary under this Code of Aid.

(b) The Permanent Secretary may authorize any officer of the Education Bureau to exercise any function of the Permanent Secretary under any provision of this Code of Aid.

Management of aided special schools

3. A special school in receipt of aid under the terms of this Code of Aid shall be managed and conducted in accordance with the provisions of the Education Ordinance and of subsidiary legislation made under that Ordinance, and in compliance with the provisions of this Code of Aid and such instructions concerning aided special schools as the Permanent Secretary may from time to time issue. An administrative guide for aided special schools is at Appendix 1.

Permanent Secretary may appoint additional managers

4. If it appears to the Permanent Secretary -

(a) that a school is not being managed satisfactorily or that the education of the pupils is not being promoted in a proper manner; or

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(b) that the composition of the School Management Committee is such that the school is not likely to be managed satisfactorily, or is such that the education of the pupils is not likely to be promoted in a proper manner; or (c) that for any reason a school has no manager, he may appoint one or more persons to be additional managers of the school for such period as he thinks fit.

Director of Audit and Commissioner Against Corruption to have right of access to records and accounts

5. As a condition of grant, the Director of Audit and the Commissioner Against Corruption or any officer duly authorized by them may, if they consider it necessary in the public interest, have access to the records and accounts of a school in receipt of aid under the terms of this Code of Aid and to the records and accounts of any controlling or any other agencies to which money from the school is diverted which is directly or indirectly involved with the expenditure of public money, or special funds established for educational development out of income of such a school derived otherwise than from Government grants. In this connection, the staff of a school or of any controlling or any other agencies to which money from the school is diverted will be obliged to explain to the Director of Audit and the Commissioner Against Corruption or to their authorized representatives, any matter relating to the receipt, expenditure or custody of money for which the school or any controlling or any other agencies to which money from the school is diverted or both are accountable in the public interest.

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II. GRANT OF AID TO SPECIAL SCHOOLS

Government aid and fees to be calculated so as to enable special schools to provide education of an acceptable standard

6. The kinds of grant necessary to cover the normal expenditure of an aided special school shall be calculated in such a way that such grants together with the income from tuition fees and boarding fees, in those schools where such fees are chargeable, should in general be sufficient to enable an aided special school to provide education of a standard acceptable to the Permanent Secretary, subject to the provisions of this Code of Aid.

Grants of specified kinds

7. Aid to special schools may consist of one or more of the following grants:

(a) Recurrent Grants - (i) Salaries Grant

(ii) Operating Expenses Block Grant

(iii) Composite Furniture and Equipment Grant (iv) Rent and Rates Grants

(updated on 1 September 2019)

(b) Non-recurrent and Capital Grants

(c) Non-recurrent Grants for curriculum development

Permanent Secretary to determine grants

8. (a) The Permanent Secretary shall, after making such inquiries as he considers necessary, determine to which special schools grants are to be made, and shall determine the kind and amount of grant to be made to each such school.

(b) The Permanent Secretary may withdraw a grant wholly or in part if he is satisfied that the special school to which the grant was made is no longer in need of such grant or part of such grant.

Powers of the Permanent Secretary to reduce or withdraw grants

9. (a) The Permanent Secretary may, if it appears to him that the School Management Committee is not managing the special school satisfactorily, or that the education of the pupils is not being promoted in a proper manner, or that the class structure is not being organized in such a manner as may be determined by the Permanent Secretary from time to time in accordance with Section 11(b) below, reduce or withdraw any grant made to such school. The Permanent Secretary shall cause a notice in writing to be served on the School Management Committee, setting out the grounds on which it appears to him that the special school is not being managed satisfactorily, or that the education of the pupils is not being

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promoted in a proper manner, or that the class structure is not being organized in accordance with Section 11(b) below; and giving formal warning that consideration is being given to reduction or withdrawal of grants.

(b) If, after a period of three months from the date of the notice specified in (a), the Permanent Secretary is satisfied that the School Management Committee is not managing the special school satisfactorily, or that the education of the pupils is not being promoted in a proper manner, or that the class structure is not being organized in accordance with Section 11(b) below, he shall cause a notice in writing to be served on the School Management Committee, stating his intention to reduce or withdraw the grant at the termination of a period of three months from the date of such notice.

(c) Notwithstanding (a) and (b) above, the Permanent Secretary may, in cases where he is satisfied that there has been serious financial irregularity, reduce or withdraw any grant as he deems fit. The Permanent Secretary may require the School Management Committee to refund to the Government all building, special expenditure or recurrent grants received, or an equitable proportion of such grants as assessed by the Government.

Grants to be refunded in certain circumstances

10. (a) If the School Management Committee wishes to cease to manage and conduct the school under the terms of this Code of Aid, it shall give to the Permanent Secretary three months’ notice in writing of such intention, and may be required on the termination of such three months’ notice, to refund to the Government all Recurrent and Non-recurrent Grants or an equitable proportion of such grants as assessed by the Government.

(b) The Permanent Secretary may, if for any reason a special school ceases to be granted aid under the terms of this Code of Aid, require the School Management Committee to refund to the Government all Recurrent and Non-recurrent Grants received, or an equitable proportion of such grants as assessed by the Government.

Permanent Secretary to approve expansion

11. (a) No additional aid shall be granted in respect of the expansion of an aided special school, unless such expansion has received the approval of the Permanent Secretary in writing.

(b) The class structure of the special school shall be such as may be determined by the Permanent Secretary from time to time in the light of public interest and with due regard to the accommodation and facilities available in the school and after full consultation with the School Management Committee.

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Permanent Secretary to approve fees

12. Unless otherwise permitted in writing by the permanent Secretary, no fees shall be charged in a special school in receipt of aid under the terms of this Code of Aid. Boarding fees charged in a special school which is in receipt of aid under the terms of this Code of Aid shall be subject to approval by the Permanent Secretary. Boarding fees for aided special schools will be announced by circular. (updated on 1 September 2009)

Method of payment of fees

13. Unless otherwise permitted in writing by the Permanent Secretary, boarding fees shall be collected on or after the first school day of each month during which the pupil is resident in the special school. (updated on 1 September 2009)

Fee remission

14. The School Head may approve fee remission of boarding fees in respect of students in need, and shall maintain a register of such remissions. The students’

eligibility certificates may be used as reference to assess their eligibility for the fee remission. The permitted level of fee remission of boarding fees is 10% of the total fee income which means the maximum fee payable times the approved enrolment. However, approval may be sought to vary the level of fee remission in special cases. (updated on 1 September 2009)

Subscriptions

Permanent Secretary may allow Subscriptions to be charged

15. (a) The Permanent Secretary may permit a special school to charge Subscriptions for expenditure on school and educational needs. The amount of such Subscriptions in each special school shall be subject to the approval of the Permanent Secretary. (updated on 1 September 2009)

(b) No Subscriptions should be charged in Primary Classes and in Secondary 1 - 3. (updated on 1 September 2009)

(c) A special school may not transfer income arising from Subscriptions to any other body, or to a fund separately kept by the sponsoring body for educational development or any other purpose, unless such transfer has been approved by the Permanent Secretary in writing.

(d) Schools are given the discretion to collect fines, charges and fees for specific purposes as may be determined by the Permanent Secretary from time to time. Any other collections will still require separate approval of the Permanent Secretary.

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Method of payment of Subscriptions

16. Unless otherwise permitted in writing by the Permanent Secretary, the amount of Subscriptions shall be collected in ten equal instalments payable on or after the first school day of each of the months from September to June inclusive;

provided that Supervisors may, if they wish, require payment of the September instalment not earlier than 1 August.

Income to be used for provision of facilities in the school

17. (a) Schools are given the discretion to use the Subscriptions (Tong Fai)/

General Funds Account to meet educational and school needs. The School Management Committee should consider requiring the school to draw up a list of items to be charged to the Subscriptions (Tong Fai)/ General Funds Account and providing procedural guides for their school to use the funds.

(b) In special schools where no fee is charged, all income from non- government sources shall be placed in the General Funds Account.

Acceptance of donations

18. (a) The acceptance of donations by schools should be approved by the School Management Committee. Prior approval from the Permanent Secretary is required only when the donations incur recurrent Government expenditure. All such income must be properly reflected in the Subscriptions Account. (updated on 1 November 2013)

(b) The School Management Committee should note that before donations are accepted it must be fully satisfied that there is no connection between the donation and any student’s standing or possible future standing in the special school and that the offers of donations from commercial concerns cannot be interpreted in any way as inducements.

Other income to be taken into account

19. When an aided special school lets any part or all of its premises for any purposes, the rental or profit so received shall be credited to the school's accounts in such proportion as determined by the Permanent Secretary.

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RECURRENT GRANTS (I) Salaries Grant

Salaries Grant to cover approved salaries

20. (a) The approved Salaries Grant will be paid monthly and will consist of the approved salaries for all teaching staff and all other staff, except for clerical and janitor staff under the Administration Grant or janitor staff under the Revised Administration Grant, employed in accordance with the terms of this Code of Aid. To reconcile the grants already paid out with the actual approved expenditure, adjustment of over or under payment may be made from time to time, but the final adjustment for the accounting year, or the financial year as the case may be, will be made after the submission of audited annual accounts. (updated on 1 September 2009)

(b) The School Management Committee shall be responsible for the arrangement of rectifying any overpayment or underpayment of salaries with the staff concerned.

(c) The payment of Salaries Grant in respect of staff provided for a particular purpose will be dependent on the effective carrying-out of that purpose.

Administration Grant/Revised Administration Grant

21. (a) For the employment of clerical and janitor staff, schools are given an option to choose between the Administration Grant and the Revised Administration Grant to meet their specific needs.

(i) For a school that has elected to receive the Administration Grant, the salaries for the clerical and janitor staff employed will be paid out of the Administration Grant. The School Management Committee shall be responsible for the appointment, dismissal, salaries and terms of service of these non-teaching staff.

(ii) For a school that has elected to receive the Revised Administration Grant, the salaries of the janitor staff will be paid through the Revised Administration Grant, while the approved salaries of the clerical staff will be paid through the Salaries Grant as provided under Section 20(a). The School Management Committee shall be responsible for the appointment, dismissal, salaries and terms of service of the janitor staff.

(iii) The School Management Committee shall notify the Permanent Secretary promptly of the change of clerical or janitor staff and specify the effective date.

Both the Administration Grant and the Revised Administration Grant can also be used for procuring ancillary services (e.g. the cleaning of the school premises) by contract. Schools which have opted for the Revised Administration Grant may opt for the Administration Grant if they so prefer. The option once exercised in favour of the Administration Grant is final and irrevocable.

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(b) The Administration Grant and the Revised Administration Grant, being constituent grants of the Operating Expenses Block Grant introduced with effect from the 2000/01 school year, shall have their rates adjusted annually thereafter with reference to the mid-point salary of an entitled clerical post and the maximum point salary of the janitor post at the September 1999 level. The annual adjustment shall be in accordance with the movement of the Composite Consumer Price Index.

(c) The clerical and janitor staff entitlements of a school determined according to the respective scales shown at Appendix 2 shall be used for the purpose of calculating the amount of the Administration Grant or the Revised Administration Grant where appropriate. A school that opts for the Revised Administration Grant will be required to follow the conditions of appointment for the clerical staff shown at Appendix 4.

Approved establishments

22. Approved establishments for teachers and other staff are shown at Appendix 2.

Approved salary scales and allowances

23. Expenditure on account of salaries and allowances will be allowed for grant purposes at the rates laid down at Appendix 3 or as otherwise approved by the Permanent Secretary.

Date of commencement and of cessation of salaries of staff

24. Salaries of all staff shall normally commence from the date of assumption of full duties, and shall normally cease immediately after the last day of performance of full duties, except as provided for at Appendix 9.

Increments may be granted or withheld

25. (a) Increments in salary for staff will normally be given by the School Management Committee when they fall due. Increments for part-time teachers will be based on the due proportion of the full-time scale, and will be given on an annual basis when they fall due.

(b) When it appears to the School Management Committee that the service of a member of the staff has been unsatisfactory, the School Management Committee may, subject to approval by the Permanent Secretary, withhold an annual increment. In such case, the School Management Committee shall notify the Permanent Secretary in writing of its intention to withhold the increment and its reasons for so doing, and shall notify the member of staff in writing of its intention to withhold the increment. Such notification to the Permanent Secretary and to the member of staff shall normally be given three months before the incremental date.

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Permanent Secretary may specify recognised experience for incremental credit on appointment

26. (a) On appointment to an aided special school, a teacher shall receive incremental credit or full-time or part-time previous teaching experience on the basis of one increment for each year of full-time service or the equivalent in aggregated part-time service in -

(i) a government school;

(ii) an aided school;

(iii) a caput school/school under the Direct Subsidy Scheme;

(iv) an assisted private school on or after 1 January 1966; or (v) a private school offering formal curriculum on or after 1

September 1971.

Service in assisted private schools prior to 1 January 1966 and in private schools offering formal curriculum prior to 1 September 1971 shall be credited on the basis of one increment for two years full-time service or the equivalent in an aggregated part-time service. Only post-qualification experience which is supported by documentary evidence and acceptable to the Permanent Secretary shall be counted for the purpose of increments.

Service in schools outside Hong Kong shall be assessed for the purpose of increments at the discretion of the Permanent Secretary and increments may also be awarded for approved training as shown at Appendix 4.

(b) Incremental credit for experience on appointment in the case of other professional staff of a special school may be awarded in accordance with the above principles, where applicable.

(c) School executive officers on appointment to an aided school shall receive incremental credit if the employees have worked, in or after the 2019/20 school year, as -

(i) school executive officer in aided schools and remunerated under the Salaries Grant or the School Executive Officer Grant;

(ii) school administrative executive in government schools under a non-civil service contract;

(iii) school executive officer in caput schools and DSS schools;

(iv) school executive officer hired by service providers to station in aided schools/caput schools/DSS schools.

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Classification of Staff

Classification of staff in special schools

27. For the purpose of Sections 28 - 40 of this Code of Aid, with regard to leave conditions and replacement staff, staff in special schools are classified as follows:

(a) Teachers

All staff in the teaching grades, including head teachers, teachers assisting in speech therapy (TAST), resource teachers, mobility instructors and low-vision training teachers.

(b) Laboratory Technicians (c) Non-teaching staff

(i) Specialist staff including school social workers, speech therapists, physiotherapists, occupational therapists, occupational therapy assistants, educational psychologists, nurses, wardens, assistant wardens, houseparents-in-charge, houseparents, programme workers and brailling staff.

(ii) Non-specialist staff including clerks class II/assistant clerical officers, clerical assistants, artisans, workshop attendants, drivers, cooks, watchmen, janitor staff and teacher assistants.

(iii) School executive officer

Leave

Sick/maternity/special tuberculosis/paternity leave and paid leave as jurors or when required to appear in court as witnesses

28. (a) In respect of teachers, laboratory technicians, specialist staff and school executive officers, the School Management Committee may grant - (i) in accordance with the conditions specified at Appendices 10

and 11, the following types of leave:

(a) sick leave (paid and no-pay);

(b) maternity leave (paid and no-pay);

(c) special tuberculosis leave (paid and no-pay); and (d) paternity leave.

and

(ii) paid leave to those selected to serve as jurors and those required to appear in court as witnesses.

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(b) The School Management Committee may, in accordance with the conditions specified at Appendices 10 and 11, grant the following types of leave to non-teaching non-specialist staff paid out of the Salaries Grant -

(i) sick leave (paid and no-pay);

(ii) maternity leave (paid and no-pay); and (iii) paternity leave.

Permanent Secretary may approve paid study leave to staff

29. (a) Any teacher, laboratory technician, specialist staff or school executive officer in an aided special school selected by the Permanent Secretary for a course of training may continue to receive full salary for the approved period of study leave.

(b) Teachers, laboratory technicians, specialist staff or school executive officers in an aided special school attending such other course as the Permanent Secretary may have approved may receive, for the approved period of study leave, full salary or such proportion of full salary as the Permanent Secretary may determine. No application for paid study leave will be considered unless the prior approval of the Permanent Secretary has been obtained for the staff to attend the course.

Leave that requires prior approval of Permanent Secretary

30. (a) Prior approval of the Permanent Secretary is required in respect of the following types of leave to teachers, laboratory technicians, specialist staff and school executive officers -

(i) no-pay leave other than no-pay sick/maternity/ special tuberculosis leave;

(ii) study leave other than that provided under Section 29, or which has not been endorsed by the Permanent Secretary in advance;

and

(iii) any other kinds of leave not specified in this Code of Aid.

(b) The Permanent Secretary may approve the grant of no-pay leave under (a)(i) above to any teacher, laboratory technician, specialist staff, and school executive officer of an aided special school recommended for such leave by the School Management Committee. Such no-pay leave shall not be counted for the purpose of increments.

(c) When the last day of such no-pay leave is followed by a Sunday or a gazetted public holiday, such Sunday or gazetted public holiday will be regarded as an extension of the period of no-pay leave.

(d) When the last day of such no-pay leave of a teacher is followed by the major school holidays, i.e. Christmas, Chinese New Year, Easter and Summer Vacation, payment of salary will resume on the day the member

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of teacher reports to school for duty provided that it is neither a Sunday nor a gazetted public holiday.

(e) When the last day of such no-pay leave is followed by a school holiday other than the major school holidays, payment of salary will resume on the day following the last day of such no-pay leave provided that it is neither a Sunday nor a gazetted public holiday.

(f) Where, however, no-pay leave has been granted as no-pay maternity, sick or special tuberculosis leave, payment of salary will resume on the day following the last day of such no-pay leave, notwithstanding that the day following the last day of such no-pay leave may be a Sunday or a gazetted public holiday.

Special Leave

31. (a) Normally special leave with pay will not be granted to teachers on account of personal affairs during the term. However, in exceptional cases, the Supervisor may grant special leave with pay for a maximum of 2 days per academic year to teachers on grounds of urgent private affairs of grave importance.

(b) The School Management Committee may also grant paid leave of not more than 14 days to any teacher for each academic year to represent HKSAR in national/international conferences or events such as the Asian Games and the Olympic Games; or being invited to present paper or speak at national/international conferences in connection with education or participating in training and camping exercises of Civil Aid Service, Auxiliary Medical Service or Auxiliary Police Force. Sufficient grounds and justifications should be produced to support the grant of paid leave. (updated on 12 January 2006)

Permanent Secretary may approve the grant of paid leave to Heads

32. The Permanent Secretary may approve the grant of paid study leave or leave for other specially approved purposes to the Head of an aided special school. While the Head is absent on such approved leave exceeding 30 days, the acting Head shall receive the appropriate allowance.

Leave for laboratory technicians and non-teaching staff

33. (a) Laboratory technicians and non-teaching staff paid out of the Salaries Grant, who do not enjoy school holidays, will be granted full pay leave on an annual basis as provided for at Appendix12. Such leave shall be taken during the major school holidays, subject to mutual agreement between the school and the staff. No replacement will be granted for laboratory technicians and non-teaching staff on such leave.

(b) The School Management Committee may grant paternity leave up to 5 working days with full-pay to those laboratory technicians and non- teaching staff paid out of Salaries Grant with not less than 40 weeks’

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continuous service immediately before taking the paternity leave.

Schools are required to follow the administration arrangements of paternity leave as set out in the prevailing circular available on the Education Bureau homepage. (updated on 1 September 2016)

Endorsement of records of leave granted and inspection of leave records

34. (a) Records of leave that the School Management Committee may grant to teachers shall be submitted in August each year to the Permanent Secretary, who will signify his approval to the leave by endorsing the relevant leave records, provided that he is satisfied that the School Management Committee has considered each leave application with supporting documents in accordance with the conditions provided in this Code, the Employment Ordinance and the instruction he may from time to time issue. (updated on 12 January 2006)

(b) Records of leave granted to non-teaching staff should be endorsed by the Supervisor on annual basis. (updated on 12 January 2006)

(c) Schools should keep the leave records of their teaching and non-teaching staff up-to-date. These records shall be available for inspection by officers authorized by the Permanent Secretary as and when required.

Supply Teachers and Temporary Replacements

Employment of supply teachers and laboratory technicians

35. (a) The School Head may, on behalf of the School Management Committee, employ supply teachers and laboratory technicians on a daily basis to substitute for teachers and laboratory technicians who are absent on approved leave for three consecutive calendar days or more and claim reimbursement of salaries. Application for the reimbursement of the salaries of supply teachers and laboratory technicians shall be made in a prescribed form.

(b) A supply teacher shall be of the same grade as, or of a lower grade than, the teacher for whom he is substituting; except that a qualified teacher may be engaged to replace an unqualified teacher in the primary section and a non-graduate teacher may be engaged to replace an unqualified teacher in the secondary section. A supply teacher is normally paid on fixed daily rates as the Permanent Secretary may determine.

(c) Supply laboratory technicians shall be paid the daily rate of a non- graduate teacher, if they hold an approved Laboratory Technician Certificate or equivalent, otherwise the daily rate of an unqualified teacher shall be paid.

(d) Service as supply teacher and laboratory technician on a daily basis shall not be counted for the purpose of increments or regarded as service for any other purposes.

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Employment of temporary replacements for teachers and laboratory technicians 36. (a) The School Management Committee may approve the employment of

temporary replacements on monthly terms of the appropriate grade for heads, teachers and laboratory technicians who have been granted maternity leave, paid sick leave, paid study leave or no-pay leave for a period not less than 90 days.

(b) A temporary replacement on monthly terms may also be approved to fill a vacant teacher or laboratory technician post in circumstances where it appears to the Permanent Secretary that the appointment of a supply teacher or laboratory technician under the terms of Section 35 of this Code of Aid would be inappropriate.

Employment of temporary replacement for specialist staff and school executive officers

37. (a) The School Management Committee may approve the employment of temporary replacement for specialist staff and school executive officers who have been granted the following leave for a period not less than 30 days: paid sick leave, paid leave for other purposes, paid maternity leave, paid study leave or no-pay leave.

(b) The School Management Committee may approve the employment of temporary replacement for school nurses in special schools who are on approved sick leave, maternity leave, paternity leave or no-pay leave for one or more days, or to fill any unfilled vacancies provided that the special school has made every effort to fill such vacancies. Such replacement temporary nurses will be paid on fixed daily rates as announced in the relevant circular.

Employment of temporary replacement for non-specialist staff

38. (a) For school that has opted for the Revised Administration Grant, the School Management Committee may approve the employment of a temporary replacement when the clerk is on approved sick leave or maternity leave for not less than 14 days. Such a temporary clerk will be paid on fixed daily rates as announced in the relevant circular. A replacement staff substituting for a period not less than 90 days will be paid on a monthly basis. (updated on 1 January 2019)

(b) The School Management Committee may approve the employment of temporary replacement for drivers in special schools who are on approved sick leave, maternity leave, paternity leave or no-pay leave for one or more days, or to fill any unfilled vacancies provided that the special school has made every effort to fill such vacancies. Such a temporary driver will be paid on fixed daily rates as announced in the relevant circular. A replacement staff substituting for a period of not less than 90 days will be paid on a monthly basis. (updated on 1 September 2021)

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(c) The School Management Committee may approve the employment of temporary replacement for teacher assistants in special schools who are on approved sick leave or maternity leave for not less than 14 days. Such a temporary teacher assistant will be paid on fixed daily rates as announced in the relevant circular. A replacement staff substituting for a period of not less than 90 days will be paid on a monthly basis.

(d) The School Management Committee may approve the employment of temporary replacement for artisan, workshop attendant and watchman in special schools who are on approved sick leave or maternity leave for not less than 30 days. A replacement staff substituting for a period of not less than 30 days will be paid on a monthly basis. (updated on 1 January 2019)

Employment of supply staff for the boarding section

39. (a) The School Head may, on behalf of the School Management Committee, employ supply staff in place of nurses, houseparents and cooks in the boarding section if it appears to him/her that their employment is necessary to substitute for staff absent on account of sick leave, maternity leave, paternity leave or no-pay leave for more than two days, or to fill any unfilled vacancies provided that the special school has made every effort to fill such vacancies.

(b) For boarding sections which are fully operational all year round, the School Management Committee may approve the employment of relief workers to substitute for houseparents, nurses and cooks on annual leave if their leave cannot be staggered. Prior approval of such leave must be obtained from the Permanent Secretary.

(c) The daily rates of pay for the above supply staff and relief workers are as announced in the relevant circular issued by the Permanent Secretary.

Application for the reimbursement of the salaries of non-teaching supply staff shall be made in a prescribed form.

40. The qualifications required for non-teaching supply staff, if applicable, should be in accordance with those stipulated at Appendix 4. Service as non-teaching supply staff on a daily basis shall not be counted for the purpose of increments or regarded as service for any other purposes.

(II) Operating Expenses Block Grant

Recurrent block grant to cover operating expenses

41. Schools will be provided with the Operating Expenses Block Grant to meet their operating expenses. The Grant consists of various non-salary recurrent grants except those items of expenditure which are disbursed on an actual claim or reimbursement basis. It comprises a General Domain under which schools are free to set flexibly the allocations for each constituent grant and a Special Domain for funds schools can only use for specified purposes. Surplus of the General Domain can be used to top up expenditure on Special Domain items and items chargeable to other government subsidies outside the Grant. The rates

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of the Grant will be adjusted annually for price changes in accordance with the movement of the Composite Consumer Price Index. Schools are allowed to retain unspent funds up to 12 months’ provision of the Grant. Given the funding flexibility provided under the Grant, schools are required to put in place formal procedures for financial planning, monitoring and evaluation of results. Details of the Grant are set out at Appendix 14.

(III) Composite Furniture and Equipment Grant

Recurrent block grant to cover furniture and equipment items

42. (a) The Composite Furniture and Equipment Grant is a recurrent block grant for purchasing furniture and equipment items to meet the needs of schools and students. The Grant also covers maintenance/repairs fees for furniture and equipment items and insurance premium for non- standard furniture and equipment items for school portions. It will be disbursed to schools in a single payment annually on a per-class-per- annum basis for the school section and on a per-place-per-annum basis for the boarding section, if any, and will be adjusted annually in accordance with the movement of the Composite Consumer Price Index.

For a new school, the Grant may be paid in full three years after the commencement of its operation when the Education Bureau has approved the closure of its Set-up Fund (New Grant) Account

(b) A school can retain surplus up to five times the provision of the prevailing level of the Composite Furniture and Equipment Grant.

Details of the Grant are set out at Appendix 15.

(IV) Rent and Rates Grants

Permanent Secretary may approve reimbursement of rent and rates

43. The Permanent Secretary may approve reimbursement of rent, government rent and rates actually paid for special school purposes except for government rent and rates for the area of the school tuckshop.

NON-RECURRENT AND CAPITAL GRANTS

Permanent Secretary may approve non-recurrent and capital grants

44. (a) The Permanent Secretary may approve grants in respect of items such as major repairs and furniture and equipment requirements not covered by the Composite Furniture and Equipment Grant. The grant shall be based on the approved tendered cost or actual cost, whichever is the less. The Permanent Secretary may, however, determine a ratio of contribution by the Government and the school as may appear to him appropriate in respect of any such grant.

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Permanent Secretary may approve initial grant for school-based psychological service

(b) The Permanent Secretary may approve for the purpose of providing school-based psychological service, an initial one-off grant per psychologist for the purchase of furniture and equipment, psychological tests and materials related to remedial/ training programmes required to set up the operation of the service, the rate of which is as announced in the relevant circular. A separate ledger would be necessary to record the details of expenses charged to this grant. This grant should be completely utilized by the end of the financial year after the one in which the grant is made. Any surplus will then be clawed back.

Permanent Secretary may approve initial grant for resource teaching service for children with autism spectrum disorders

(c) The Permanent Secretary may approve for the purpose of providing resource teaching service for children with autism spectrum disorders in schools for children with intellectual disability (ID), schools for children with VI, schools for children with HI and schools for children with physical disability (PD), an initial one-off grant per resource teacher for the purchase of additional furniture, equipment and resource materials required for implementing the programme, the rate of which is as announced in the relevant circular. A separate ledger would be necessary to record the details of expenses charged to this grant. The grant should be completely utilized by the end of the financial year after the one in which the grant is made. Any surplus will then be clawed back. (updated on 1 September 2019)

Permanent Secretary may approve capital grant for new/reprovisioned special schools

45. The Permanent Secretary may approve capital grant for buildings, furniture and equipment in respect of a new school, or of extension to or reprovisioning of an existing school, administered under the terms of this Code of Aid.

46. Procedures in respect of Sections 44(a) and 45 of this Code of Aid are shown at Appendices 16, 17 and 18.

Insurance

47. (a) The Government shall carry the risk of damage or loss to the school premises of an aided school including furniture and equipment caused by fire, natural disasters such as typhoons, earthquakes, flooding, etc.

and other perils such as an aircraft crash, explosion, impact by any road vehicle, sprinkler leakage or bursting or overflowing of water tanks, apparatus and pipes, riots or malicious acts of any person, and damage caused by construction or excavation work by a third party adjacent to the school or in its vicinity; loss of standard items by theft and burglary;

and loss of cash (government funds only) in transit. Details concerning

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the procedures for assessment and settlement of claims for damage, destruction or loss of standard items in the cases mentioned above and related security measures are set out at Appendix 19. However, schools should themselves decide whether to take out insurance for non-school portions and buildings and above-standard or non-standard items of furniture and equipment purchased out of their own funds, and the premiums shall be met from schools’ own funds. For above-standard or non-standard items of furniture and equipment for school portions acquired out of the Composite Furniture and Equipment Grant, the premiums for the insurance can be charged to the Grant.

(b) The Government shall take out insurance for public liabilities and employees’ compensation as required by the Employees’ Compensation Ordinance on behalf of all aided schools under a Block Insurance Policy.

However, staff members whose salaries are not subvented by the Education Bureau are not covered by employees’ compensation insurance of the Block Insurance Policy. Schools should arrange their own insurance to cover this type of staff, if any.

(c) In addition to (b) above, the Block Insurance Policy includes a section on group personal accident insurance for students, which provides a nominal benefit to students who suffer from Accidental Death or Permanent Disablement whilst participating in any school activities.

(d) Schools may, on behalf of parents, arrange a separate additional cover for group personal accidents of students with any insurance company, if necessary. However, parents should be given full discretion in accepting the arrangement, if any. In addition, the group personal accident insurance under the Block Insurance Policy should not be seen as a comprehensive personal insurance coverage for students. If parents wish to have a comprehensive personal insurance coverage for their children, they may acquire it separately at their own costs from any insurance company.

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III. ADMINISTRATION OF AIDED SPECIAL SCHOOLS Admission, Suspension and Expulsion of Pupils

Permanent Secretary to regulate admission of pupils

48. Admission and allocation of places to aided special schools shall be regulated as the Permanent Secretary may determine, and as shown at Appendix 1.

Permanent Secretary to regulate suspension and expulsion of pupils

49. Suspension and expulsion of pupils from an aided special school shall be regulated as the Permanent Secretary may determine, and as shown at Appendix 1.

Teaching Practice Arrangements

Schools to accept teaching practice arrangements

50. Schools should co-operate, whenever possible, in the training of teachers by accepting for teaching practice student teachers undergoing training in the Hong Kong Institute of Education and the local universities. Consultation with the institutions concerned should be arranged prior to the placement of student teachers.

Use of School Premises Use of school premises

51. (a) The premises of an aided special school shall be used only for the approved activities of such school, except as may be permitted in writing by the Permanent Secretary.

(b) Classrooms and ancillary facilities should be made available at the request of the Permanent Secretary for the operation of evening courses run by non-profit-making school operators commissioned by the Education Bureau. In making his requests, the Permanent Secretary will take into consideration any special difficulties and existing commitments, and will fully consult the school authorities concerned. In this connection, schools concerned may charge appropriate remuneration in respect of hire charges and electricity charges.

Appointment and Dismissal of Staff

Permanent Secretary to be notified of appointment and dismissal of staff

52. (a) Appointment and dismissal of staff shall be in accordance with regulations 76, 77 and 78 of the Education Regulations, in conformity with this Code of Aid and in accordance with such instructions as the Permanent Secretary may from time to time issue.

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(b) All appointments, resignations and dismissals shall be promptly notified to the Permanent Secretary. Such notification shall be in writing, stating the effective dates and indicating, where applicable, the period of notice given. Schools should issue to staff leaving the employment a document certifying the particulars of his/her employment including, wherever applicable, the monthly salary, salary point, incremental date and leave balance.

(c) For the purpose of processing applications from teachers for withdrawal of provident fund, the School Management Committee shall also inform the Permanent Secretary when a teacher -

(i) is compulsorily retired, or dismissed or the contract is terminated (on completion or otherwise); or

(ii) retires voluntarily, resigns, or terminates the contract (on completion or otherwise), in order to avoid compulsory retirement, dismissal, or contract termination, on account of professional misconduct or being convicted of an offence.

Appointment of staff

53. (a) The School Management Committee may approve the appointment of staff paid out of the Salaries Grant in accordance with the provisions of this Code of Aid and any requirements the Permanent Secretary may determine, except for the following staff whose appointment shall be subject to the approval of the Permanent Secretary -

(i) School Heads;

(ii) direct appointment of staff to promotion ranks;

(iii) registered teachers by merit of ten years recognised teaching experience;

(iv) unqualified teachers;

(v) staff above the age of sixty; and

(vi) temporary Native-speaking English Teachers.

(b) The School Head shall check the eligibility of a person for appointment in accordance with the requirements of this Code of Aid and any instructions the Permanent Secretary may from time to time issue.

Schools shall be responsible for assessing the salaries of staff. The School Head shall verify the salary assessment and inform the Permanent Secretary of the salary particulars of staff paid out of the Salaries Grant in a prescribed form for grant purposes.

Teachers and other staff to be medically examined

54. (a) All teaching staff, specialist staff, artisans, cooks and workshop attendants (other than supply staff) shall, before appointment, undergo a medical examination including a chest X-ray examination by a registered medical practitioner.

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(b) All other staff (other than supply staff) shall, before appointment, undergo a medical examination by a registered medical practitioner.

(c) Serving registered teachers on transfer from one aided school to another without break of service will not be required to attend an X-ray examination or present a medical certificate on appointment.

(d) The School Management Committee may exempt the following employees from pre-employment X-ray examination -

(i) Staff members who can show that they have undergone a chest X- ray examination not more than twelve months before their dates of appointment. The X-ray should not show signs of active tuberculosis.

(ii) Staff members in possession of a certificate from a registered medical practitioner, confirming that they are pregnant.

Exemption granted to staff in this category will continue until the end of their subsequent maternity leave, at which time they should be instructed to make their own arrangements for X-ray examination.

(e) The purpose of the above examinations is not to discriminate against any employee or job applicant with a disability. Employers are advised to note the relevant provisions of the Code of Practice on Employment issued by the Equal Opportunities Commission.

Head to verify qualifications, experience and date of birth

55. (a) The Head of an aided special school shall inquire into, examine and verify the certificates and testimonials of an applicant for appointment of any grade of staff in the school, and shall verify any previous experience claimed by such applicant, making reference for this purpose to the applicant’s former employer(s) as appropriate.

(b) The Head of an aided special school shall verify the date of birth of any person employed to any grade of staff in the school, and shall require such person to produce for inspection a birth certificate, statutory declaration, the Hong Kong Identity Card, or such other documents as may appear necessary for this purpose.

(c) Schools shall keep all copies of certificates and testimonials, appointment forms and any other relevant documents in respect of all staff employed for inspection as and when required.

Qualifications for various grades of staff

56. Qualifications required for eligibility for employment as staff in an aided special school are shown at Appendix 4.

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Preference to be given to persons possessing professional qualifications

57. The School Management Committee shall, in considering the appointment of teaching staff, seek to give preference to persons who, in addition to the minimum qualification for employment, possess a professional qualification in special education.

Temporary employment of unqualified persons as teachers

58. (a) Subject to the approval of the Permanent Secretary, the School Management Committee may, if a qualified person is not available to fill a vacant teaching post, temporarily employ an unqualified person as a teacher. The salary for such an unqualified teacher shall be as shown at Appendix 3.

(b) Notwithstanding (a), no person shall be employed to teach in a workshop unless qualified to teach technical subjects.

Contract of service; letter of appointment

59. (a) A teacher shall, on appointment to an aided special school, be furnished with a contract of service and, in addition, or alternatively, a letter of appointment. Such contract of service or letter of appointment shall be signed by the Supervisor of the school and shall be countersigned by the teacher on appointment.

(b) Such contract of service or letter of appointment shall not be subject to annual renewal. Schools may make it clear in the contract that, subject to the agreement between the teacher concerned and the School Management Committee, the contract may be renewed at regular intervals.

(c) Such contract of service or letter of appointment shall specify:

(i) the name of the special school and of the employer, this being the School Management Committee or, if any school has only one manager, that manager;

(ii) the date from which the appointment is to have effect;

(iii) requirements, if any, relating to probation;

(iv) the conditions of service and, if applicable, any specific language proficiency requirements;

(v) the salary to be paid on commencement of the appointment, and any salary scale relating to the post, including the annual incremental date;

(vi) whether such teacher is to contribute to a provident fund; and if so, what such contribution shall be;

(vii) the entitlement of such teacher to paid sick leave, maternity leave or paternity leave; (updated on 1 September 2016)

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(viii) conditions of termination of appointment and the minimum period of notice of termination of the contract to be given by either party wishing to terminate such contract as specified under Section 61;

(ix) the conditions relating to payment of salary on the resignation or dismissal of such teacher as specified under Section 61;

(x) that such teacher shall act in accordance with the terms of the Education Ordinance and of subsidiary legislation made under that Ordinance, of this Code of Aid and of such instructions as the Permanent Secretary may from time to time issue regarding the conduct of aided special schools.

Appointment to be initially on probation

60. A teacher on first appointment to an aided special school shall serve a probationary period of two years, after which the employment of such teacher shall be permanent, subject to such provisions regarding termination of employment as may be contained in such teacher’s contract of service or letter of appointment.

Termination of employment

61. (a) The employment of a teacher who is serving a period of probation shall be terminable by the giving of one month’s notice either by the School Management Committee at which such teacher is employed, or by the teacher.

(b) The employment of an unqualified teacher under the terms of Section 58 of this Code of Aid shall be terminable by the giving of one month’s notice either by the School Management Committee or by the teacher, subject to such provisions regarding termination of employment as may be contained in such teacher’s contract of service or letter of appointment.

(c) The employment of a teacher who has satisfactorily completed a probationary period, shall be terminable by the giving of three months’

notice in writing by the School Management Committee or by the teacher.

(d) A teacher employed for a period of not less than two years as specified in a contract of service or letter of appointment shall, at least three months before the expiry of such specified period, inform the School Management Committee whether or not he wishes to seek a renewal of the contract of service. The School Management Committee shall similarly, at least three months before the expiry of such specified period, inform the teacher whether or not it intends to propose renewal of the contract of service relating to his employment.

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(e) A teacher who terminates his employment without having given such notice of intention so to terminate as may be required by the terms of this Code of Aid or of the contract of service or letter of appointment relating to his employment, shall be liable to pay one month’s salary in lieu of notice to be credited to the school’s Salaries Grant Account.

Nevertheless, the School Management Committee may waive the said payment if the teacher’s explanation is justified and inform the Permanent Secretary of such a waiver and the reasons thereof.

(f) The School Management Committee may, subject to the provisions of the Employment Ordinance, suspend a teacher from his normal duties for a period of not exceeding 14 days under the following circumstances:

(i) in cases where criminal proceedings of a serious nature have been, or are likely to be instituted;

(ii) in cases where the teacher’s serious misconduct is under investigation and it would be against the interest of the school for him to continue to teach in the classroom.

In case of (i), where the criminal proceedings are not concluded within 14 days, the period of suspension on half pay may be extended till the end of such proceedings. The School Management Committee may decide whether or not to suspend the teacher on half pay and such payment of salaries shall be subject to the approval of the Permanent Secretary.

(g) The School Management Committee shall only dismiss a teacher for good and sufficient reasons (see Appendices 7 and 8). A teacher shall be liable to summary dismissal if it appears to the School Management Committee that he has been convicted of a criminal offence or has committed a grave breach of duty.

Appointment of specialist staff and school executive officers

62. The appointment of specialist staff and school executive officers to aided special schools should follow the principles outlined in Sections 59-61, where applicable.

Retirement

63. (a) All non-specialist staff employed from the Salaries Grant in accordance with the approved establishment and pay scales for these staff shall retire at the age of sixty, except in special cases and with the approval of the Permanent Secretary.

(b) All other staff, including the Head, teachers, laboratory technicians, specialist staff and school executive officers of an aided special school, shall retire at the end of the school year in which he reaches the age of sixty. Under exceptional circumstances, the Permanent Secretary may on the recommendation of the School Management Committee and subject to the submission of a satisfactory medical certificate as to fitness, permit such staff to continue in service for a period of one school year after the

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end of that in which he reaches the age of sixty, and for further periods each of one school year, up to the end of the school year in which he reaches the age of sixty-five.

Promotion and regrading

64. (a) Except for promotion to the post of the School Head and direct entry to a promotion post which shall be subject to the approval of the Permanent Secretary, the School Management Committee may approve promotion of all staff members and regrading of non-graduate teachers to take up a post of the graduate grade in accordance with the provisions in this Code of Aid.

(b) The School Management Committee is required to put in place fair and open procedures in processing all cases of promotion and regrading in compliance with any such instructions as the Permanent Secretary may from time to time issue. The Supervisor shall inform the Education Bureau in a prescribed form of all cases of promotion and regrading.

65. The conditions under which teaching and other staff may become eligible for promotion to higher ranks of appointment are set out at Appendix 5. A teacher in service who becomes eligible for appointment to a higher grade by reason of the acquisition of further qualifications will be considered for appointment to the higher grade. However, a special school may not exceed the overall entitlement in respect of grades and ranks of appointment as shown at Appendix 2.

Acting appointments

66. (a) The School Management Committee may, in accordance with the rules set out at Appendix 5, approve the appointment of full-time graduate teachers to fill vacant promotion-grade posts in the rank of Senior Graduate Master/Mistress on an acting basis. Allowance for such acting appointment will be treated as salary for provident fund purposes.

(b) The School Management Committee may also approve full-time regular teachers for acting appointments to approved functional posts when such posts are left vacant arising from approved leave or wastage. Acting allowance will only be granted if a teacher has taken up an acting appointment for 30 consecutive calendar days or more. The approved functional posts in aided secondary special schools or the secondary section of combined level special schools cover posts in the rank of Principal I, Principal II, Principal Graduate Master/Mistress, and Senior Graduate Master/Mistress; while those in aided primary special schools or the primary section of combined level special schools cover Headmaster/ Headmistress I, Headmaster/Headmistress II, Senior Primary School Master/Mistress, and Primary School Master/Mistress.

Arrangements for acting appointments and allowances are set out at Appendix 3. Such acting allowances will be treated as salary for provident fund purposes. (updated on 1 September 2019)

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Outside duties

67. Staff employed full-time in a special school administered under the terms of this Code of Aid shall not engage in outside duties except with the prior approval of the Supervisor, who must be satisfied that such duties contribute to the public good and are not such as to interfere with the efficient performance of the staff’s normal duties. Records of such approval should be kept by the school.

Provident Fund

68. (a) A teacher in an aided special school who contributes to the Subsidized Schools Provident Fund is subject to the provisions of the Subsidized Schools Provident Fund Rules made under the Education Ordinance. The benefits which a teacher-contributor may receive from the Fund are briefly reproduced from the Rules at Appendix 13.

(b) A teacher who does not contribute to the Subsidized Schools Provident Fund and who contributes to another provident or superannuation fund approved by the Permanent Secretary may on submission of original receipts in respect of his contribution to such fund, receive from the Government a donation in respect of 50% of his contribution to such fund or 5% of his basic salary in Hong Kong, whichever is the less.

(c) Temporary teachers appointed for 60 days or more and new teachers over the age of 55 on first appointment are required to join the Mandatory Provident Fund scheme.

69. Unless specifically exempted under the Mandatory Provident Fund Scheme Ordinance or employed for less than 60 days, all laboratory technicians and non- teaching staff are required to contribute to a registered Mandatory Provident Fund scheme or a scheme registered under the Occupational Retirement Scheme Ordinance.

School Accounts

Supervisors to keep accounts

70. (a) The Supervisor of an aided special school shall be responsible for keeping proper books of accounts, which shall comprise:

(i) cash book for government grants and cash book for school funds;

(ii) petty cash book for government funds and school funds;

(iii) attendance register and register of fees/subscriptions/other charges showing inter alia receipt number and amount of tuition fees, boarding fees, subscriptions and other charges, if any, against the name of each pupil;

(iv) revenue receipt counterfoil and Daily Collection Summary in respect of tuition fees, boarding fees, subscriptions, other charges and any other income;

(v) payment vouchers in respect of all expenditure;

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(vi) a register of capital assets;

(vii) a register of non-recurrent grants - building; and a register of non- recurrent grants - furniture and equipment;

(viii) a general ledger and subsidiary ledgers showing accounts in respect of all items of recurrent income and expenditure;

(ix) provident fund records for individual staff;

(x) register of hire of school accommodation;

(xi) register of donations; and

(xii) stock and sales records for exercise books, stationery, etc., if necessary.

(b) All books of accounts, receipts, counterfoils and vouchers shall at all reasonable times be available for inspection by the Permanent Secretary or officers authorized by him in that behalf. Records of a permanent nature, e.g. annual accounts, inventories, records of capital expenditure and Government non-recurrent subsidies, records in connection with special school building funds/donations, etc., shall not be destroyed without prior approval of the Permanent Secretary. However, the following records may be destroyed after a certain period of retention, as specified below:

(i) Minimum period of retention - 7 years:

Books of accounts, i.e. cash books, Ledgers, etc.

All types of vouchers, bank statements (ii) Minimum period of retention - 2 years:

Quarterly returns (duplicates), Paysheets (duplicates),

Fees receipts/school attendance registers, Register of hire of school accommodation.

(c) Separate books of accounts should be kept for the phasing-outing and the phasing-in schools under the reprovisioning programme.

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Accounts not to include provision for depreciation

71. An aided special school shall not make any provision in its accounts for depreciation. Expenditure in respect of a capital asset shall be debited to the relevant capital asset account and shall not be debited to an income and expenditure account.

Supervisor to be responsible for bank account

72. (a) The Supervisor of an aided special school shall keep bank accounts in the name of the school, one of which accounts shall be kept solely in respect of moneys received from the Government.

(b) All disbursements shall, as far as possible, be made by cheque, which shall be signed by the Supervisor and, where there are two or more registered managers, by one other registered manager in addition to the Supervisor.

(c) The Supervisor may keep a reasonable cash balance as specified by the Permanent Secretary from time to time to meet small payments.

Alternatively, a further account could be opened for this purpose with cheques signed by the Head and the Deputy Head of the school, duly authorised by the School Management Committee.

School funds to be kept separate

73. Tuition fees or subscriptions or other sums received by an aided special school from the Government or other sources shall not, in any circumstances, be paid into a bank account kept in the name of the Supervisor or other person or persons, whether or not such person or persons are members of the School Management Committee or teaching staff, but shall be paid into the bank account maintained in the name of the school.

Submission of accounts

74. (a) The Permanent Secretary may require the Supervisor of an aided special school to submit accounts at such times and in such manner as he may determine.

(b) The accounts of an aided special school shall, unless the Permanent Secretary in writing otherwise permits, be audited by certified public accountants/public accountants registered under the Professional Accountants Ordinance; and the audit fee shall be charged against the school’s School and Class Grant Account/Boarding Grant Account as appropriate.

(c) The accounting year covered by the audited accounts shall be from the first day of September of one year to the thirty-first day of August of the next. Schools which are unable to prepare their annual accounts on this basis may apply in writing to the Permanent Secretary for following the traditional financial year basis.