The Grantee shall ensure that the expenditure incurred is within the ambit and the scope of the approved budget

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1

Schedule III Gifted Education Fund

Off-school Advanced Learning Programmes for Gifted Students General Guidelines on Management and Monitoring of the Programmes

This set of guidelines shall be read and adhered to by the Grantee as well as the programme leader and staff handling the off-school advanced learning programmes (the programmes) funded by the Gifted Education (GE) Fund. Any non-compliance will be duly recorded and disbursement of funding may not be supported for the expenditure incurred.

(A) Expenditure Control Purchase of Goods and Services

1. The Grantee shall ensure that the expenditure incurred is within the ambit and the scope of the approved budget. The expenditure shall correlate to the proposal contained in Schedule I to the service agreement and shall not exceed the budget contained in Schedule II to the service agreement. In general, items not included in the proposal in Schedule I shall not be charged to the programme. Only in exceptional circumstances where an item previously unforeseen but was found absolutely necessary for smooth implementation of the programme would be considered.

2. The principle of economy and cost effectiveness of expenditure shall be observed by the Grantee at all times. The Grantee is required to ensure that all procurements for goods (including equipment) and services are carried out in an open, fair and competitive basis. The Grantee shall prepare clear specifications in the quotation or tender documents, and shall segregate duties in the purchase of goods and services. A responsible person at an appropriate level within the organisation should be designated as the approving officer. All procurement of goods and services should be based on value for money. The Grantee shall ensure that goods or services they purchase can foster smooth delivery of the programme. Before making payment for goods supplied or services rendered for the programme, the Grantee shall ensure that such goods or service are of a satisfactory quality before effecting payment. Original invoices and official receipts must be obtained and properly kept for record purposes.

Reallocation of Funds

3. Re-allocation of funds is only allowed for the approved non-salary items of the budget in the following circumstances:

(a) for a programme with total grant less than or equal to $300,000, the re-

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allocation of any particular item in the budget contained in Schedule II to the service agreement shall not be more than $50,000;

(b) for a programme with total grant between $300,001 and $1 million, the re- allocation of any particular item in the budget contained in Schedule II to the service agreement shall not be more than $100,000; and

(c) for a programme with total grant over $1 million, the re-allocation of any particular item in the budget contained in Schedule II to the service agreement shall not be more than $200,000.

4. All programme personnel shall be remunerated on a fixed salary point during the entire programme period. In normal circumstances, salary increment is not permitted. In exceptional circumstances such as difficulties in recruitment/

replacement of programme staff, variation of the approved salary items is allowed on the conditions that:

(a) the revised budget on salary does not exceed 20% of the approved budget on salary;

(b) the number of staff to be employed for each approved post in support of the programme remains unchanged; and

(c) the variation of salaries (monthly or total) of individual posts does not exceed 20% of the budgeted salary amount.

5. Any variation of approved salary items shall be recorded in relevant Progress Report(s), Interim Financial Report(s), Final Report and Final Financial Report with justifications.

6. The payment of personal emoluments to contract staff (either through direct credit to the staff’s bank account or cash payment) shall be properly documented and recorded. Record keeping of all payments in the form of a ledger must be maintained.

Bank Account

7. Funding for support of organisation of the programmes will be paid by instalments as stipulated in Schedule II of the service agreement. The Grantee shall open and maintain with a licensed bank in Hong Kong under the Banking Ordinance (Cap.

155) an interest-bearing bank account solely and exclusively for the purpose of the programme or set up a separate ledger in the Grantee’s accounting system (Designated Account) for the sole purpose of keeping and operating all monies of the Grant. To monitor the cash flow and facilitate regular submission of financial reports to the GE Fund Secretariat, the Grantee shall check the bank statements related to the Designated Account against the ledger of income and expenditure on

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3

a regular basis.

(B) Staff Administration Staff Recruitment

8. Normally, the Grantee shall appoint a staff member from its organisation as the programme leader to oversee and lead the programme. No award in the form of cash allowance to this person for whichever capacit(ies) he/ she may carry in the programme is permitted. Should the normal duties of the programme leader be affected because of implementing the programme such as serving as an instructor/

a mentor, instead of awarding cash allowance as remuneration to the programme leader, consideration should be given to redistributing or assigning his/ her duties to other staff members. Shall the Grantee wish to employ programme assistants, instructors, helpers or other experts outside the organisation to help with the implementation of the programme as stipulated in the programme proposals, he/

she may do so by adopting a credible and open recruitment procedure. To ensure fairness, staff must be recruited via an open and competitive mechanism.

9. To safeguard the well-being of the student participants, the Grantee should request persons whom they would like to engage in the implementation of the programme to undergo Sexual Conviction Record Check (SCRC) available from the Hong Kong Police Force at the advanced stage of the employment process with a view to verify the sexual conviction records as declared by them. This can facilitate the Grantee to make an informed decision on selecting suitable staff/ training personnel for implementation of the programme. The Grantee shall not engage any person with convictions of sexual offences as revealed from SCRC for assistance in delivery of the programme. The Grantee should observe and comply with the staff recruitment procedures stipulated in Annex A.

Permission for Outside Work

10. When staff of post-secondary institutions/ organisations are required to work on programmes outside or within the periods of their normal duties, they shall follow the rules of their institutions/ organisations and seek permission to do outside work as appropriate. The Grantee shall ensure that proper control, due diligence and impartiality are observed in the selection of staff to perform the programme work.

Conflict of Interest

11. The Grantee shall ensure its staff are aware of the situations where conflict of interest may arise. Examples of such situations are given in Annex B. A system shall be in place for declaration of interest in case an employee or a member of the organisation has any real or perceived conflict of interest while implementing the programmes. A sample form on declaration of conflict of interest is given in Annex C for reference. Please note that conflict of interest situations may lead to

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criminal sanctions under the Prevention of Bribery Ordinance (Chapter 201) or other relevant ordinances in Hong Kong, and the GE Fund Secretariat reserves the right to claw back the grant in full should any irregularities or criminal elements be discovered after the disbursement of the grant to a Grantee.

(C) Programme Implementation, Quality Assurance and Submission of Reports Programme Implementation

12. The Grantee shall submit a detailed implementation plan within one month after signing of the service agreement. The Grantee will need to provide detailed information about the mechanism to select the students, elaboration of the programme outlines, an assets usage plan (if applicable), a contingency plan and detailed description of the quality assurance mechanism to be adopted for the programme. Since the programme may last for a long period of time, the detailed implementation plan has to be updated from time to time on a need basis.

13. Safety is of top priority in programme delivery. The Grantee shall observe safety precautions in all learning and teaching activities which include but not limited to science experiments, technology workshops and outdoor activities. As a general practice to safeguard the students, the Grantee is obliged to:

 inform and caution students of inherent risks before they apply for the programme;

 alert the students/ trainers the potential risk of certain learning and teaching activity in the programme outlines and also the detailed implementation plan;

 conduct risk assessments beforehand on those activities that have potential risks during programme delivery;

 deploy suitably trained staff inclusive of instructors and/or helpers to conduct the activity;

 offer clear safety instructions to the students and the instructors and/or helpers before carrying out the activity;

 provide necessary protective gears and first-aid materials to avoid injuries and offer timely first aids to the injured in case accidents occur;

 discuss and review the safety issues/ policies during the quality assurance meetings and reflect relevant information in the progress reports and also the final report; and

 purchase public liability insurance and/or group personal accident insurance if absolutely necessary at the Grantee’s own expense or at the expense of the GE Fund if approved in the budget plan.

For more information about the safety precautions, the guidelines, risk assessment forms, etc. in relation to experiments, workshops and outdoor activities, the Grantee may refer to the webpages and the documents published by the EDB as indicated in paragraphs 30 to 32.

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5

Quality Assurance Mechanism

14. The Grantee shall monitor the programme implementation and assure the quality of the programme by conducting regular evaluation with students on their learning effectiveness. The frequency and modes of evaluation should be clearly stipulated in the detailed implementation plan. The proposed quality assurance mechanism may include composition of the quality assurance team, measures to safeguard the quality of the programme such as instructor training arrangement, setting up indicators/ success criteria, evaluation tools, data collection and analysis, conducting regular quality review meetings among training personnel, and the means to report findings and feedback to programme design, etc. Relevant observations and actions need to be reflected in interim and final reports.

Submission of Interim Reports (i) Interim Financial Report(s)

15. The Grantee shall submit Interim Financial Report(s) (prescribed format at Annex D to the GE Fund Secretariat promptly in accordance with the report submission date(s) stipulated in the service agreement). When preparing the financial report(s), reference should be made to Annex E for the general principles on whether an item could be charged to the programme.

16. Where the grant is $100,000 or below, the Grantee shall complete and submit Sections I and II of Annex D to the Guidelines together with a copy of receipts, vouchers, bank statements, etc. as testimony. Where the grant is over $100,000, since an auditor’s report is required by the end of the programme, the Grantee is only required to complete and submit Section I of Annex D to the Guidelines at the interim stage.

(ii) Progress Report(s)

17. The Grantee shall submit Progress Report(s) (prescribed format and guidelines for completion at Annex F) promptly according to the schedule in the service agreement.

18. Both the Interim Financial Report(s) and the Progress Report(s) have to be signed by the Grantee. Late submission of the Interim Financial Report(s) or Progress Report(s) may result in delay/ suspension of payment of the Grant. The delayed/

suspended payment may only be released when the outstanding reports are received and all outstanding issues related to the reports are resolved.

Submission of Final Reports (iii) Final Financial Report

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19. The Grantee shall submit the Final Financial Report (prescribed format and guidelines for completion at Annex G) within three months after completion of the programme or immediately in case of early termination of the programme. The Final Financial Report needs to incorporate expenditures on all items from the beginning to the end of the programme.

20. Where the grant is $100,000 or below, the Grantee shall complete and submit:

(a) Sections I, II and III of Annex G to the Guidelines with a copy of receipts, vouchers, bank statements, etc. as testimony; and

(b) an assets register for procured assets in the form of Appendix II of Annex H (General Guidelines on Handling of Assets) to the Guidelines.

21. Where the grant is over $100,000, the Grantee shall complete and submit:

(a) Sections I and III of Annex G;

(b) audited accounts as required in Annex I; and

(c) an assets register for procured assets in the form of Appendix II of Annex H (General Guidelines on Handling of Assets) to the Guidelines.

(iv) Final Report

22. The Grantee shall submit a Final Report (prescribed format and guidelines for completion at Annex J) to the GE Fund Secretariat within three months after completion of the programme or immediately in case of early termination of the programme.

23. The Grantee shall submit Interim Financial Report(s), Progress Report(s), Final Financial Report and Final Report by registered post or by hand.

24. If the Interim Financial Report(s)/ Progress Report(s) mentioned in paragraphs 12- 13 and 14-15 above are not submitted within 14 calendar days upon issuance of a reminder to the Grantee after the due date for report submission, a letter will be sent by the GE Fund Secretariat to inform the Grantee that the Grantor has an intention to bar the Grantee from applying for the programmes funded by the GE Fund for one year, starting from the date of notification. The Grantee may submit representations within 14 calendar days for the Grantor’s consideration. The Grantor shall take into account such representations (if any) in considering whether to bar the Grantee. If the situation persists without remedies, consideration will be made to terminate the service agreement in accordance with Clauses 5.1 and 12.1 of the service agreement.

25. If the Final Financial Report and the Final Report mentioned in paragraphs 19-21

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7

and 22 above are not submitted within one month upon the issuance of a reminder to the Grantee, a letter will be sent by the GE Fund Secretariat to inform the Grantee that the Grantor has an intention to bar the Grantee from applying for the programmes funded by the GE Fund for three consecutive school years, starting from the date of notification. The Grantee may submit representations within 30 calendar days for the Grantor’s consideration. The Grantor shall take into account such representations (if any) in considering whether to bar the Grantee.

26. The actions taken by the GE Fund Secretariat according to paragraphs 24 and 25 above will serve as a reference in evaluation of the Grantee’s performance under the programme and may affect the Grantee’s future applications of the GE Fund.

(D) Consent for Photography and Filming

27. The GE Fund Secretariat will seek the consent of the parents/ guardians of the students in allowing the EDB and persons/ parties authorised by the EDB to take photos/ video clips over the course of the programme for publicity purposes. The Grantee should send a letter with the consent form (a sample letter with consent form is provided at Annex K for reference) to successful applicants and collect the duly-completed forms on behalf of the EDB. The Grantee should note that the consent is sought in the name of the EDB for specific purposes stated in the consent form. Should the Grantee wish to take photos/ video clips for their own purposes, they may need to obtain further consent from the parents/ guardians for their own rights.

Reference Material

28. For more information about proper usage and management of the grant, the Grantee shall refer to the “Strengthening Integrity and Accountability – Government Funding Schemes Grantee’s Guidebook” published by the Corruption Prevention Department (CPD) of the Independent Commission Against Corruption (ICAC). The Guidebook can be downloaded from the website:

https://cpas.icac.hk/UPloadImages/InfoFile/cate_43/2017/43903a1c-f8c9-4bac- b4f8-e7ed80b9a004.pdf

29. The CPD has also developed guides and tools tailored for particular sectors such as public bodies, non-government organisations, education sector. The guides and

tools are available from the website

(https://cpas.icac.hk/EN/Info/Lib_Index?cate_id=3). The Grantee is strongly advised to obtain these guides and tools for reference and if necessary, shall seek advice from the CPD (tel. 2526 6363) to help them adopt good procurement and/

or staff administration practices.

30. For safety in outdoor activities, the Grantee shall observe the staff/ student ratio of various outdoor activities on p.63-64 and conduct risk assessment beforehand by referring to the template of risk assessment form on p.70-71 of the Guidelines on

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Outdoor Activities published by the EDB in 2020 for details (https://www.edb.gov.hk/attachment/en/sch-admin/admin/about-activities/sch- activities-guidelines/Outdoor_EN.pdf).

31. For safety in science experiments, the Grantee may refer to the webpage of Resources on Laboratory Safety and Management (https://cd1.edb.hkedcity.net/cd/science/laboratory/content_safety.html) and also the Handbook on Safety in Science Laboratory published by the EDB in 2013 (https://cd1.edb.hkedcity.net/cd/science/laboratory/safety/SafetyHandbook2013_

English.pdf).

32. For safety in workshops, the Grantee may refer to the webpage of Technological Subjects – Safety Video and Booklet (https://www.edb.gov.hk/en/curriculum- development/kla/technology-edu/resources/tech-subjects/safety.html) and also the Handbook on Safety in School Workshops published by the EDB in 2020 (https://www.edb.gov.hk/attachment/en/curriculum-development/kla/technology- edu/resources/tech-subjects/SAFETY_IN_SCHOOL_WORKSHOPS_2020.pdf).

In case of any inconsistency or ambiguity between the English version and the Chinese version of this document, the English version shall prevail.

***

Gifted Education Fund Secretariat July 2021

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1

Annex A to Schedule III Gifted Education Fund

Off-school Advanced Learning Programmes for Gifted Students Staff Recruitment Procedures

Normally, programme staff include the programme leader, programme instructors, programme assistants, helpers, technicians, etc. involved in the programme. The following guidelines, which serve to provide hints to the Grantee on recruitment of staff for programme implementation, are by no means exhaustive. The Grantee may have additional requirements on recruitment in its own establishment.

 Job vacancies should be advertised in local newspapers and/ or other channels.

 The advertisement should set out clearly the job descriptions and requirements, and other essential information such as the application deadline and the contact point for enquiries.

 All applications received should be systematically recorded.

 Shortlisting and selection of candidates should be based on predetermined criteria approved by the management, and should involve more than one person.

 A recruitment panel should be formed to conduct selection interviews and skill tests as necessary.

 An objective assessment method should be devised and a standard form should be used to record assessment by individual panel members.

 Assessment of candidates and recommendations of panel members should be properly documented.

 The approving authority should be clearly defined.

 In approving appointments, the approving authority should ensure that the recruitment procedures have been adhered to and that the candidate selected is recommended with sound reasons.

 Sexual Conviction Record Check (SCRC) scheme

(a) The Grantee shall require the staff/ training personnel who would be engaged in the implementation of the programme to:

(i) declare in the job application form and/or other related documents whether they have been convicted of any criminal offence in Hong Kong or elsewhere, and to provide the details; and

(ii) undergo the SCRC scheme with the Hong Kong Police Force. [For details of the SCRC scheme, including its protocol and application procedures, the Grantee may browse the SCRC webpage of the Hong Kong Police Force website (http://www.police.gov.hk/scrc).]

(b) The Grantee shall inform the staff/ training personnel of the following:

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(i) It is obligatory for them to provide the information required;

(ii) Refusing to disclose the required information or intentionally providing false information and/or withholding any material information may render them unsuitable for the post(s); and

(iii) They have the right to request access and correction of the information provided by sending a written request to the Grantee.

***

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1

Annex B to Schedule III Gifted Education Fund

Off-school Advanced Learning Programmes for Gifted Students Examples of conflict of interest situations

The Grantee must stay alert and timely advise the training personnel to avoid conflict of interest. The following are some examples of conflict of interest situations:

 The programme leader or other training personnel of a post-secondary institution/

an organisation solicits or accepts donations from a staff member.

an organisation acquires investment, or any financial or other interest, in activities which may lead to conflict of interest with his official duties.

an organisation takes part in the selection of suppliers or contractors, and one of them under consideration is his family member, relative or close personal friend.

an organisation has a financial interest in a company under consideration for selection as the supplier of goods or services.

an organisation accepts frequent or lavish entertainment or expensive gifts from the suppliers or contractors.

***

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Annex C to Schedule III Gifted Education Fund

Off-school Advanced Learning Programmes for Gifted Students (Name of the Organisation) - Declaration of Conflict of Interest

Part A – Declaration (To be completed by Declaring Staff) To: (Approving Authority)

I would like to report the following existing/ potential (please delete as appropriate) conflict of interest situation arising during the discharge of my official duties:

Name of person/ company with whom/ which I have official dealings My relationship with the person/ company (e.g. relative)

Relationship of the person/ company with our organisation (e.g. supplier)

Brief description of my duties which involved the person/ company (e.g. selection of staff, handling of tender exercise, etc.)

(Name of Declaring Staff)

(Date) (Post/ Department)

--- Part B – Acknowledgement (To be completed by Approving Authority)

To: (Declaring Staff)

Acknowledgement of Declaration

The information contained in your declaration form of (date) is noted. It has been decided that:

 You should refrain from performing or getting involved in performing the work, as described in Part A, which may give rise to a conflict.

 You may continue to handle the work as described in Part A, provided that there is no change in the information declared above.

 Others (please specify): __________________

(Name of Approving Authority)

(Date) (Post/ Department)

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to

Declaration

(a)

(b)

(c) (d)

(e)

#

This annex can be downloaded from the webpage of the GE Fund and the ACGE (https://www.edb.gov.hk/en/GEFund).

The period shall follow the report submission schedule stated in the service agreement.

Name of programme leader:

Signature:

Date:

Name of Head of orgranisation:

Signature:

Date:

Official chop of organisation (dd/mm/yyyy)

all the income and expenditure information and supporting documents (if any) provided in this report are true and correct;

all the expenditure of the programme was spent in accordance with the approved budget, the terms and conditions of the service agreement, and the instructions issued by the Gifted Education (GE) Fund Secretariat;

the Grantee understands that this report will be subject to examination by the GE Fund Secretariat and pledges to make appropriate adjustment, if necessary, in the report based on the result of such

examination; and

(Note: This report should be endorsed and signed by the Head of the organisation or the one who signed the service agreement for acquisition of funding on behalf of the organisation.)

the Grantee understands and agrees that, if there are unused funds on the completion date or upon termination of this service agreement by the Grantor under Clause 5 of the service agreement, a cheque/

bank draft payable to “Permanent Secretary for Education Incorporated - Gifted Education Fund” for refunding the unused grant shall be attached to the submitted final financial report.

all incomes related to the programme were reported in this report;

(dd/mm/yyyy)

I declare that -

Annex D to Schedule III Section I Gifted Education Fund

Off-school Advanced Learning Programmes for Gifted Students Interim Financial Report

Programme number:

Title of programme:

For the period from#

Name of organisation:

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(This Section is for completion by the Grantee irrespective of grant size.)

to

Accumulated balance as at the start date of the period²

(i)

Amount for the period

(ii)

Accumulated balance as at the end date of

the period (iii) = (i) + (ii) Income

- Gifted Education (GE) Fund Grant

- Interest earned

- Staff cost - Equipment - Services

- General expenses - Contingency

- Others (please specify)

1 2

3 4

(dd/mm/yyyy)

Total income:

Actual income / Expenditure (HK$) Approved budget¹(HK$)

Income and expenditure

Items

Annex D to Schedule III Section I

Programme number:

Title of programme:

Gifted Education Fund

(dd/mm/yyyy)

At the end of the programme, the surplus (i.e. unused fund), if any, shall be refunded to the GE Fund.

Total approved budget of the programme.

There is no opening balance in the first interim financial report. For subsequent interim financial report(s), the last interim financial report's accumulated balance has to be brought forward correctly in this column.

List out expenditure items in accordance with the approved budget.

Total expenditure:

Expenditure³

Fund balance at the end of period: Surplus⁴ / (Deficit):

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(This Section is for completion by the Grantee with grant amount up to $100,000.)

to

Date

Receipt / Voucher reference

number²

Deposit reference

number²

Total³:

Total³: 1

2

3

Particulars / Description

Interest earned

Actual income¹ (HK$)

(dd/mm/yyyy) (dd/mm/yyyy)

Annex D to Schedule III Section II Gifted Education Fund

Title of programme:

Programme number:

Income Items

Insert row(s) if necessary.

Attach supporting documents such as copy of receipts, vouchers, bank statements, etc. to this interim financial report.

The income from each type shall tally with the corresponding figures listed in Section I.

GE Fund Grant

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to

Particulars / Description of

sub-items actually procured

Amount (HK$)

Date Invoice / Voucher reference

number²

Cheque number²

Total³:

1 2

3

Annex D to Schedule III Section II Gifted Education Fund

Programme number:

Staff cost/ Equipment/ Services/ General expenses/ Contingency/

Others (please specify) __________________________________

Expenditure Items

Title of programme:

Description of sub-items in approved budget

Attach supporting documents such as copy of invoices, vouchers, bank statements, etc. to this interim financial report.

The total of each expenditure item shall tally with the corresponding figure in Section I.

Expenditure item¹(delete whichever inappropriate):

Use a separate sheet for each type of expenditure item, whichever applicable.

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1

Annex E to Schedule III Gifted Education Fund

Off-school Advanced Learning Programmes for Gifted Students Principles for Allowable Costs

This document aims at assisting the Grantee and its auditor in considering whether the cost of an item is allowable under the Gifted Education (GE) Fund for organising the off-school advanced learning programme (the programme) as well as the extent thereof.

General Principles

1. The general principles for determining allowable costs for a programme are as follows:

(a) The cost is in accordance with the terms and conditions stipulated in the service agreement;

(b) The cost is incurred within the ambit and the scope of the approved budget;

(c) The cost is incurred within the programme period;

(d) The cost is necessarily incurred for the purposes for which the GE Fund is provided;

(e) The cost is reasonable and accords with the principles of sound financial management, in particular in terms of value for money and cost-effectiveness;

and

(f) The cost is actually and provably spent. It is adequately documented by accounting records and documents such as invoices, receipts, payroll records, timesheets, etc.

Target Beneficiary

2. The GE Fund shall only be used for the agreed target beneficiary.

Common Unallowable Costs and Means of Handling 3. Some unallowable items are listed below as a reference.

(a) Building facilities (including office and accommodation)

Expenses for rates, building management fee, renovation, operation, repair and maintenance, etc.

(b) Business set up cost

Expenses on the formation or establishment of a limited company or organisation.

(c) Entertainment expenses and prizes

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- Costs associated with any type of entertainment and related incidental expenses.

- Prizes either in the form of cash or other types of souvenir including door prizes, movie tickets, cash coupons, gift certificates, passes to amusement parks, memorabilia, promotional items (such as T-shirts, caps, recycle bags, key chains, imprinted pens), etc.

(d) Equipment maintenance

Maintenance costs for equipment such as computers, video equipment, etc.

(e) Food costs

Food of any kind such as snacks, beverages, refreshments, meals, etc.

(f) Insurance premiums

All kinds of insurance such as travel insurance, employees’ compensation insurance, directors’ and officers’ liability insurance, etc. (except public liability insurance and/or group personal accident insurance approved in Schedule II of the service agreement).

(g) Penalties and fines (h) Personal expenses

Expenditures on goods and services for private purposes.

(i) Staff cost

- Salary increment to programme personnel.

- Fringe benefits for staff (e.g. education allowance, medical insurance, housing allowance, etc.).

- Severance payment and untaken leave of staff employed.

- Salary or remuneration to the programme leader.

(j) Stored value card

Costs for acquiring and/ or adding value to stored value card such as Octopus.

(k) Travelling/ accommodation

- Travelling/ accommodation of training personnel without students’

participation.

- Travelling expenses between home/ accommodation and workplace.

- Excess travelling expenses, i.e. amount over the cheapest reasonable form and route of public transport.

- Costs for travel documents (e.g. passport costs) and related expenses (e.g.

visa fees).

(l) Utility

Expenses such as charges for electricity, gas, water, telephone (fixed line or mobile), fax, internet access, etc.

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3

4. The Grantee cannot charge the expenditure on unallowable items to the GE Fund and shall finance the unallowable costs from other sources such as his/ her own fund.

***

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Annex F to Schedule III Gifted Education Fund

Off-school Advanced Learning Programmes for Gifted Students Progress Report

Programme number :

Title of programme:

For the period from# to

Instructions

Please read the Guidelines to Completion of Progress Report on the reverse side before completing this report.

Please use separate A4-size sheets to report the progress of implementing the programme with due attention to the following aspects:

(a) the work progress (e.g. the topics/ learning and teaching activities completed) within the period against the items stipulated in the detailed implementation plan;

(b) major observations about teaching and student learning within the period;

(c) quality assurance and follow-up actions; and

(d) any other issues related to the implementation of the programme.

# The period shall follow the report submission schedule stated in the service agreement.

(Note: This progress report should be endorsed and signed by the Head of the organisation or the one who signed the service agreement for acquisition of funding on behalf of the organisation.)

Official chop of organisation Signature:

Date:

Name of Head of organisation:

Signature:

Date:

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2

Off-school Advanced Learning Programmes for Gifted Students Guidelines to Completion of Progress Report

The progress report is intended to help the programme leader review the work progress against the tasks and schedule stipulated in the detailed implementation plan. Some guidelines are provided below as hints to what may be included in the report. Other information, if desirable, may also be added to this report.

1. Progress review

A section to provide information on:

- the major preparation work (e.g. processing of student applications, procurement of equipment/

services) for the programme;

- the dates, time, venues, instructors/ mentors, number of lessons, topics/ learning and teaching activities of all lessons organised for the student participants within the period;

- attendance figures of each session;

- learning and teaching materials (e.g. handouts, worksheets, software, etc.) developed/ acquired for use by the student participants;

- major tasks (e.g. an independent research project, showcase in an international event) accomplished/ completed by student participants within the period;

- assignments/ deliverables submitted by the student participants;

- alternation of any kind (e.g. variation of budget, change of schedule, mode of learning and teaching against the initial setting stipulated in the detailed implementation plan with reasons);

- the strengths and weaknesses, if any, observed in the learning and teaching during the programme implementation and follow-up actions taken;

- strategies adopted to cater for learning diversity and promote affective value education; and - evaluation of the students’ learning outcomes against the set objectives.

(The information above may be presented in a table form if necessary.) 2. Quality assurance

A section to report:

- the actions taken to assure the quality of the programme (e.g. having set up a quality assurance team, dates and time of quality assurance meetings held, etc.);

- quantitative figures and qualitative information collected with evaluation;

- issues and queries, if any, raised by students, schools, parents, training personnel, etc.;

- views of external reviewer, if any, about the programme implementation; and - proposed actions to improve/ further develop the programme.

3. Other related events and concluding remarks A section to report:

- the publicity of the programme, interviews by the media, paper presentation, etc., if any, in relation to the programme;

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- experience sharing sessions, if any, organised for parents, schools and other communities about the programme; and

- concluding remarks to comment the overall performance and effectiveness of the programme within the period.

***

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to

Declaration

(a)

(b)

(c) (d)

(e)

(f)

#

The period shall follow the report submission schedule stated in the service agreement.

Signature:

Date:

Signature:

Date:

Official chop of organisation (dd/mm/yyyy)

all the income and expenditure information and supporting documents (if any) provided in this report are true and correct;

all the expenditure of the programme was spent in accordance with the approved budget, the terms and conditions of the service agreement, and the instructions issued by the Gifted Education (GE) Fund Secretariat;

the final financial report tallies with the audited accounts, if any, submitted to the GE Fund Secretariat;

and

(Note: This report should be endorsed and signed by the Head of the organisation or the one who signed the service agreement for acquisition of funding on behalf of the organisation.)

the Grantee understands and agrees that, if there are unused funds on the completion date or upon termination of this service agreement by the Grantor under Clause 5 of the service agreement, a cheque/

bank draft payable to “Permanent Secretary for Education Incorporated - Gifted Education Fund” for refunding the unused grant shall be attached to the submitted final financial report.

all incomes related to the programme were reported in this report;

(dd/mm/yyyy)

the Grantee understands that this report will be subject to examination by the GE Fund Secretariat and pledges to make appropriate adjustment, if necessary, in the report based on the result of such examination;

I declare that -

Annex G to Schedule III Section I Gifted Education Fund

Off-school Advanced Learning Programmes for Gifted Students Final Financial Report

Programme number:

Title of programme:

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(This Section is for completion by the Grantee irrespective of grant size.)

to

Income

- Gifted Education (GE) Fund Grant

- Interest earned

- Staff cost - Equipment - Services

- General expenses - Contingency

- Others (please specify)

1 2 3

Amount for the period Actual (HK$)

Amount for the period Items

Programme number:

Title of programme:

Total income:

Approved budget¹(HK$) Income and expenditure

List out expenditure items in accordance with the approved budget.

Total expenditure:

Expenditure²

Fund balance at the end of period: Surplus³ / (Deficit):

At the end of the programme, the surplus (i.e. unused fund), if any, shall be refunded to the GE Fund.

Total approved budget of the programme.

Annex G to Schedule III Section I

Budget variance (HK$)

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to

Date

Receipt / Voucher reference

number²

Deposit reference

number²

Total³:

Total³: 1

2

3

Particulars / Description

Interest earned

Actual income¹ (HK$)

Annex G to Schedule III Section II Gifted Education Fund

Title of programme:

Programme number:

Income Items

Insert row(s) if necessary.

Attach supporting documents such as copy of receipts, vouchers, bank statements, etc. to this final financial report.

The income from each type shall tally with the corresponding figures listed in Section I.

GE Fund Grant

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to

Particulars / Description of

sub-items actually procured

Amount (HK$)

Date Invoice / Voucher reference

number²

Cheque number²

Total³:

1 2

3

Annex G to Schedule III Section II Gifted Education Fund

Programme number:

Staff cost/ Equipment/ Services/ General expenses/ Contingency/

Others (please specify) __________________________________

Expenditure Items

Title of programme:

Description of sub-items in approved budget

Attach supporting documents such as copy of invoices, vouchers, bank statements, etc. to this final financial report.

The total of each expenditure item shall tally with the corresponding figure in Section I.

Expenditure item¹(delete whichever inappropriate):

Use a separate sheet for each type of expenditure item, whichever applicable.

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to

A. Income

B. Expenditure

HK$

*

#

Annex G to Schedule III Section III Gifted Education Fund

Off-school Advanced Learning Programmes for Gifted Students

Final Financial Report (Summary) and Certificate of Completion of Programme/ Declaration Programme number:

Title of programme:

Signature:

Total income:

Expenditure item(s) as per Schedule II of the service agreement Amount (HK$) Amount (HK$) Income item(s)

Approved Grant Interest earned

Services

Others (Please specify)

Date:

Total expenditure:

Applicable to completion of programme Applicable to early termination of programme

Official chop of organisation Unused funds (total income – total expenditure):

A cheque payable to “Permanent Secretary for Education Incorporated - Gifted Education Fund” in the amount of HK$ __________ Cheque No. ___________ drawn on____________________________________________

(name of bank) for the return of unused funds is enclosed.

C. ^*Certificate of Completion of Programme / ^#Declaration (please delete as appropriate)

I declare that all the expenditure of the programme was spent in accordance with the approved budget, including the purchase of fixed assets, the terms and conditions of the grant and the approval from the Gifted Education (GE) Fund Secretariat and that all unused fund was returned to the GE Fund.

Signature:

Date:

Staff cost Equipment

General expenses Contingency

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Annex H to Schedule III Gifted Education Fund

Off-school Advanced Learning Programmes for Gifted Students General Guidelines on Handling of Assets

These guidelines should be read and adhered to by the Grantee, programme leaders and staff handling the off-school advanced learning programmes (the programmes) funded by the Gifted Education (GE) Fund.

Definition

1. “Assets” in the GE Fund context refers to tangible assets that:

(a) cost HK$1,000 or more per item, and are purchased or acquired for the purpose of or in connection with facilitating the objectives and implementation of the programme; and

(b) are of a durable nature and are expected to be used beyond the programme period of the off-school advanced learning programmes.

2. “Cost” is the amount of cash or cash equivalent paid to acquire an asset.

Asset Usage Plan

3. The Grantee of an approved programme should include an asset usage plan (proposed format at Appendix I) to account for the deployment of reusable equipment and assets upon programme completion. The principles for the deployment are as follows:

(a) The re-allocated assets should be deployed in areas related to educational use such as classroom teaching, programme learning activities, extra-curricular activities/ “Other Learning Experiences” activities, research in education, teacher training, parents’ activities, etc.

(b) The re-allocated item can help sustain the impact of the programme.

Examples of such usage include holding activities similar to those in the programmes after the programme completion, holding workshops and seminars sharing the programme impact and relevant experience, placing the assets in the resource centers set up by the Grantee to disseminate the programme outcome, etc.

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2

Record-keeping

4. The Grantee must keep a separate assets register (format at Appendix II) to account for all assets purchased or acquired with the Grant for each programme. The Grantee should maintain and update the assets register regularly during the programme implementation period and submit it to the GE Fund Secretariat after programme completion to facilitate the management of assets and inspection by the GE Fund Secretariat, if necessary.

5. In the assets register, items of similar nature and use should be grouped together in accordance with their reallocation potential. Assets which are regarded as having re-allocation potential and little re-allocation potential include, but are not limited to the following:

(a) Assets with re-allocation potential (i) audio and video equipment;

(ii) scientific equipment/ instrument;

(iii) robot;

(iv) computer hardware;

(v) computer software;

(vi) machines and hardware tools; and (vii) books, manuals and DVD

(b) Assets with little re-allocation potential

(i) special room or room set up for the programme;

(ii) fixtures;

(iii) electrical installations;

(iv) computer network / online platform; and (v) green house

6. Assets classified into the above two categories should be listed out separately in the assets register, in the sequence of their purchase dates. The following information of the assets should also be provided:

(a) description of the item with details on the brand, model and serial number;

(b) number of units, unit cost and total cost;

(c) supplier’s invoice number; and (d) location of the item.

Ownership and Maintenance

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7. Regardless of the ownership of assets, the Grantee is responsible for the maintenance of all assets in serviceable condition until the assets are disposed of according to the procedures outlined in paragraphs 9 to 14 below.

8. In general, the ownership of assets is determined having regard to their re-allocation potential and the purchase price of the item as follows:

(a) The ownership of assets with little re-allocation potential is vested with the Grantee.

(b) The ownership of assets with re-allocation potential but whose purchase price per item is below HK$100,000, is vested with the Grantee.

(c) For assets with re-allocation potential and having a unit cost (i.e. purchase price) at or above HK$100,000, the GE Fund Secretariat retains the ownership of such assets for three years. If the GE Fund Secretariat has no demand for such assets within three years after completion of the programme, the ownership can then be taken as having been vested with the Grantee. When the transfer of ownership takes place, the Grantee should keep proper asset transfer records and appropriate entries to its own accounting system. When requested by the GE Fund Secretariat, the Grantee should provide the relevant documents for inspection.

[Note: Grantees should not dispose of any assets owned by the GE Fund Secretariat (i.e. ownership has not yet been vested to the Grantee) without prior approval.]

Disposal

(A) Serviceable Items

9. Serviceable items may be disposed of after the programme completion and the Grantee determines that the items are no longer required or suitable for the programme. The disposal may be conducted in the following ways in descending order of priority:

(a) to be re-allocated to other off-school advanced learning programmes of the Grantee;

(b) to be donated to local primary or secondary schools;

(c) to be re-allocated to other programmes of the Grantee;

(d) to be used as trade-in items for the purchase of new items by the Grantee;

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4

(e) to be sold if the saleable or residual value is estimated to exceed the administrative cost involved and the net proceeds should be included as other income of GE Fund grant and to be returned to the GE Fund;

(f) to be donated to non-profit making organisations or the needy; or (g) to be dumped.

10. The Grantee should also pay attention to the cost-effective and internal control aspects in the above deployment/ disposal process, such as:

(a) The deployment should be on a fair, open and equal opportunity basis.

(b) The asset life can be maximised without incurring operating cost exceeding the benefits.

(c) When computer equipment is redeployed, the grantees shall ensure that sensitive data such as personal data are removed from the equipment.

(d) The re-allocation should be properly reflected in the accounting and assets records.

(B) Unserviceable Items

11. An asset purchased or acquired using the grant of the programme may be disposed of if it becomes unserviceable such as being damaged, broken or certified by the Grantee to be beyond economic repair. The Grantee may in writing delegate the authority to a responsible staff at an appropriate level within the organisation to accept an item as unserviceable which may then be disposed of after inspection and proper record of the inspection process. A technical certificate (or a supplier’s examination report) certifying that an asset is no longer serviceable and is beyond economic repair has to be obtained as far as possible before the disposal.

12. Unserviceable items may be disposed of in the following ways in descending order of priority:

(a) to be used as trade-in items for the purchase of new items by the Grantee;

(b) to be sold if the saleable value is estimated to exceed the administrative cost involved and the net proceeds should be included as other income of the grant for organisation of the programme and/ or to be returned to the GE Fund; or (c) to be dumped.

Special Circumstances

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13. In some special circumstances, e.g. the closure of an organisation, assets may be disposed of in the following ways:

(a) For those assets owned by the Grantee, they should be disposed of according to the Grantee’s own disposal guidelines; and

(b) For those assets owned by GE Fund Secretariat, they should be disposed of according to the GE Fund Secretariat’s instruction.

Disposal Records

14. The Grantee must produce documents mentioned in Clause 4.3(b) of the service agreement for inspection by the GE Fund Secretariat upon demand. Therefore, all disposals of assets should be recorded in the assets register. Records of sale/

transfer/ donation, etc. and all relevant documents should also be properly kept by the Grantee.

***

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6

附錄 I Appendix I

Off-school Advanced Learning Programmes for Gifted Students Asset Usage Plan

The Grantee should plan the deployment of assets that cost HK$1,000 or more per item upon the completion of the programme.

Category Item/

Description No. of

Units Total Cost Proposed Plan for Deployment¹

Areas of Usage² Audio and

video equipment Scientific equipment/

instrument Robot

Computer hardware Computer software Machines and hardware tools Books, manuals and DVD

Others

1 Please provide details of the department/ centre to which the asset will be deployed and the planned usage of the asset in activities upon completion of the off-school advanced learning programme.

2 Areas related to educational use/ sustaining the impact of the programme.

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資優教育基金 - 為資優學生提供校外進階學習課程資產記錄表

Off-school Advanced Learning Programmes for Gifted Students Assets Register

課程編號及名稱 Programme No. /

Title :

機構名稱

Name of Organisation : 資產類別

Class of Asset :

附錄 II Appendix II

編號

Item No.

項目說明*

Item/Description*

單價 Unit Cost/Item

港幣 HK$

數量 No. of Units

總值 Total Cost

港幣 HK$

購買日期 Date of Purchase

供應商發票編號Supplier’s Invoice No.

項目存放地點 Location of

Item

擁有權歸予受款人日期

Date of Ownership

Vested to Grantee

根據資產運用計劃作出調配 Deployed in accordance with the

Asset Usage Plan

(請註明姓名及負責人 Person in Charge 職銜)

(Please state Name and Post)

是 Yes 否 No

(理據 Justification) 1.

2.

3.

4.

5.

6.

7.

8.

類別總計 Total for the Asset Class: 港幣 HK$ 元

* (請詳列項目的牌子、型號及編號（如有） Please detail out the brand, model and serial number, if any)

This is to certify that – 受款人確證真實無誤

Certified True and Correct by Grantee 獲授權人簽署

Signature of Authorised Person:

獲授權人姓名 Name of Authorised Person:

獲授權人職銜 Title of Authorised Person:

Date: 日期 Item No. Disposed on Signature of Person in charge

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1

Annex I to Schedule III Gifted Education Fund

Off-school Advanced Learning Programmes for Gifted Students Audited Accounts

This document provides guidance for the Grantee on the submission of audited accounts upon completion of the off-school advanced learning programmes (the programmes) funded by the Gifted Education (GE) Fund.

(A) Audit Requirements

1. Pursuant to the service agreement made between the Permanent Secretary for Education Incorporated (“Grantor”) and the Grantee in respect of each approved programme funded by the GE Fund with grant exceeding $100,000, the Grantee is required to submit audited accounts (containing the Income and Expenditure Statement [the sample at Appendix 1 refers], Balance Sheet [the sample at Appendix 2 refers] and Notes, and an auditor’s report on them) with unaudited supplementary information appended to the programme accounts and a report of factual findings in connection with the internal controls of the Grantee issued by an auditor in respect of each programme within three months upon completion of the programme or immediately in case of early termination of the programme.

2. The Grantee shall appoint an independent auditor possessing the necessary expertise and knowledge to perform the audit work. The auditor’s report on the programme accounts shall be duly signed by the appointed auditor. The audit of the programme accounts shall be conducted in accordance with the Hong Kong Standards on Auditing (HKSAs) issued by the Hong Kong Institute of Certified Public Accountants (HKICPA). In selecting an auditor, the Grantee shall conduct a competitive process according to a pre-established set of selection criteria.

(B) Guide on Appointment of an Auditor Selection of an Auditor

3. When selecting an auditor, the Grantee may take account of the following:

(a) audit fee;

(b) number of partners and professional staff of the auditor;

(c) the auditor’s relevant experience such as engagement in grant;

(d) audit methodology and approach to be adopted by the auditor;

(e) clientele of the auditor;

(f) feedback on the auditor’s performance from other clients; and

(g) independence (i.e. the auditor is required to be independent of the Grantee in