Briefing for Governance Review Sub-committee (GRSC) Members

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Briefing for

Governance Review Sub-committee

(GRSC) Members

Education Bureau

30 October 2014

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Composition and Functions of

Governance Review Sub-committee

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Purpose of the Set Up

Assist the SMC/ IMC

Review key management and financial control systems and procedures

Find out if different checks and

balances are working as intended.

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COMPOSITION

At least three members:

one school manager

one preferably with experience and qualification in accounting/ financial management

an independent member

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COMPOSITION

Persons who should NOT be invited:

parents of students

paid staff of the school

Chairperson:

elected among members

selected by the SMC/ IMC

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Role of Principal, Senior Teachers/

Heads of Functional Committees

Resource persons

Attend restricted sessions

Comment on advance copy of finalize

reports

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Functions

Areas to be reviewed:

human resources management matters

financial management matters

school fee remission and scholarship schemes

Other management functions:

e.g. appointment of external auditors

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Implementation Details

Number of meetings per school year -

determined by individual SMC/ IMC on a need basis

Review cycle - 3 years to complete all the

school-based policies and procedures under the three domains (Doc 1)

Focused areas to be reviewed each year - determined by the SMC/ IMC

Review report - submitted to the SMC/ IMC

annually

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Implementation Details

First review cycle to be completed by the end of the 2016/17 s.y.

Subsequent review cycle: changes to be

deliberated and decided by the SMC/ IMC

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Implementation Details

Confidentiality

Advance copy of the review report to the principal and senior teachers for

information and/ or comment:

give response to the GRSC direct; or

submit a written response to the SMC/

IMC

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Flowchart of procedures of review

CHECKING - school-based policy are in place with proper deliberation and approval of the SMC/ IMC

EXAMINING - school-based policies: complied with requirements, properly implemented with sufficient control systems

RECOMMENDING - improvements on the school- based policy, its implementation and control system as necessary

PROVIDING – the principal and senior teachers/

head of functional committees an advance copy of the GRSC report for information and/ or

comments

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Review Items for

Governance Review Sub-committee

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Essential Tasks

1. Completed Self-evaluation Checklist

Review items marked with “No”- find out the reasons for non-compliance and make recommendations for

improvement

Verify items marked with “N.A.”

(Doc 2)

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Essential Tasks

2. School-based Policies and Procedures under Review Each School Year

Random cross-checking one to two items of the self-evaluation checklist (Doc 3)

Review other school-based policies

and procedures with a more thorough

evaluation (Doc 4)

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As and When Appropriate

3. Management Letters and Relevant Responses on Audit Inspections

Study EDB’s findings and examine the school’s proposed follow-up actions

Assess if the school has satisfactorily addressed the issues raised by EDB

Submit recommendations (including

improvement measures) to the SMC/ IMC

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As and When Appropriate

4. Internal/ External Audit Reports

Review matters raised by the auditors and consider the proposed follow-up actions to be taken by the school

Put forward recommendations for

improvement

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Key Domains to be Reviewed by

Governance Review Sub-committee

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KEY DOMAINS TO BE REVIEWED

Domain A: Human Resources Management

(1) Staff Recruitment

(2) Remuneration Policy

(3) Staff Performance Management (including Promotion and Demotion)

(4) Complaint Mechanism (Staff and Public) (5) Others, e.g. Granting of Leave

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KEY DOMAINS TO BE REVIEWED

Domain A: Human Resources Management

(1) Staff Recruitment

What are the key points to note when reviewing the item?

[Discuss in pairs or groups]

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KEY DOMAINS TO BE REVIEWED

Domain A: Human Resources Management

(1) Staff Recruitment

Is the policy on staff recruitment approved by the SMC/ IMC documented?

Does the approved policy on staff recruitment cover all paid staff in the school?

Is there a mechanism for declaration of interest or for avoidance of conflict of interest by staff

involved in the recruitment exercise?

Are transparent, fair and open recruitment procedures put in place (e.g. advertising job

vacancies in newspapers or via other channels)?

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KEY DOMAINS TO BE REVIEWED

Domain A: Human Resources Management

(1) Staff Recruitment

Are records in different processes of the recruitment exercise (e.g. selection result) properly kept?

Is a recruitment panel formed to conduct the selection (e.g. interviews, skill tests, etc.) according to the

school-based recruitment policy?

Is an objective assessment method devised?

Is a standard form used to record assessment by individual panel members?

Is the approval from the majority of managers of the SMC/ IMC obtained for appointment of a teacher for a term of not less than six months?

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KEY DOMAINS TO BE REVIEWED

Domain A: Human Resources Management

(2) Staff Remuneration Packages

What are the key points to note when reviewing the item?

[Discuss in pairs or groups]

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KEY DOMAINS TO BE REVIEWED

Domain A: Human Resources Management

(2) Staff Remuneration Packages

Is the policy on staff remuneration approved by the SMC/ IMC documented?

Does the policy on staff remuneration approved by the SMC/ IMC cover all paid staff in the school?

Are the criteria for determining the remuneration package of an appointee clearly set out?

Does the SMC/ IMC clearly set out who/ which school personnel to be the approving authority for

determining the remuneration package of an

appointee and any subsequent salary adjustment?

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KEY DOMAINS TO BE REVIEWED

Domain A: Human Resources Management

(3) Performance Management

Is the policy on staff remuneration approved by the SMC/ IMC documented?

Does the policy on staff remuneration approved by the SMC/ IMC cover all paid staff in the school?

Are the criteria for determining the remuneration package of an appointee clearly set out?

Does the SMC/ IMC clearly set out who/ which school personnel to be the approving authority for

determining the remuneration package of an

appointee and any subsequent salary adjustment?

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KEY DOMAINS TO BE REVIEWED

Domain A: Human Resources Management

(3) Performance Management

Including policies on promotion and demotion

Is the policy (including the formulation of objective criteria) on staff promotion approved by the SMC/

IMC documented, and made known to the staff concerned?

Are records in different processes of the promotion exercise properly kept?

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KEY DOMAINS TO BE REVIEWED

Domain A: Human Resources Management

(4) Handling of Staff Complaints

Are there procedures for complaint handling formulated taking into account of the EDB’s

guidelines on handling of complaints by schools?

Are the procedures for handling complaints

endorsed by the SMC/ IMC, properly documented and made known to stakeholders? e.g. staff

administration manual

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KEY DOMAINS TO BE REVIEWED

Domain A: Human Resources Management

(5) Leave

Is the policy on paid and no-pay leave approved by the SMC/ IMC documented?

Are leave and attendance records kept properly?

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KEY DOMAINS TO BE REVIEWED

Domain A: Human Resources Management

For Good School Governance

To review if policies are:

approved by SMC/IMC

transparent and open

proper internal control and reporting mechanism

to ensure prudent use of funds

with proper records kept

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KEY DOMAINS TO BE REVIEWED

Domain B: Financial/ Resources Management

1. Government Fund

Source:

Recurrent per capita government subsidy based on the average unit cost of an aided school

place Use:

Only approved expenditure items (List of

Approved Items of Expenditure at Annex 2 to

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KEY DOMAINS TO BE REVIEWED

Domain B: Financial/ Resources Management

2. Non-government Fund

Source:

School Fees and Other Collections, Trading Operations, Hire of Accommodation, Fund-

raising Activities, Donations, Sponsorships, etc.

Use:

For educational and school needs in the best interest of the students

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KEY DOMAINS TO BE REVIEWED

Domain B: Financial/ Resources Management

3. Delineation of Reserves

Operating Reserve

(including govt and non-govt funds)

Fee Remission

/ Scholar- ship Reserve

Long Service Payment

Reserve

Donations with Specific Purposes

Reserve for Construction,

Maintenance and

Upgrading of Above- standard Facilities

Operating Reserve Designated Reserves

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KEY DOMAINS TO BE REVIEWED

Domain B: Financial/ Resources Management (1) Fees and Collection Policy

(2) Budgeting and Accounting Practices (3) Tendering and Procurement Policy (4) Trading Operations

(5) Investment Policy

(6) Acceptance of Advantages and Donations (7) Fund Raising Activity

(8) Others

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KEY DOMAINS TO BE REVIEWED

Domain B: Financial/ Resources Management

(1) Fee and Collection Policy

Approved list attached to EDBC No.

1/2011

Discussed and endorsed by SMC/IMC

Promulgation

Financial assistance to needy students

Records

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KEY DOMAINS TO BE REVIEWED

Domain B: Financial/ Resources Management

(2) Accounting Practices

Separate income and expenditure accounts for Government and non- Government funds

Bank Accounts

Fixed assets register

Record management

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KEY DOMAINS TO BE REVIEWED

Domain B: Financial/ Resources Management

(3) Tendering and Procurement Policy

Procedures with reference to EDB’s guidelines

School-based policy approved by SMC/IMC

Conflict of Interest

Fair and competitive

Promulgation

Control Checks (e.g. segregation of duties)

Administrative and financial records

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KEY DOMAINS TO BE REVIEWED

Domain B: Financial/ Resources Management

(4) Trading Operations (5) Investment Policy

(6) Acceptance of Advantages and Donations

(7) Fund Raising Activity

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KEY DOMAINS TO BE REVIEWED

Domain B: Financial/ Resources Management Concerns:

EDB guidelines/rules and regulations

Procedure propriety

Prior approvals from SMC/ IMC

Control checks

Declaration of interest

Transparency

Records

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KEY DOMAINS TO BE REVIEWED

Domain C: Fee Remission and Scholarship Scheme Policy

To set aside at least 10% of school’s total school fee income

School fee = 2/3 to 2 1/3 of DSS unit subsidy rate:

to set aside 50 cents for every additional dollar charged over and above 2/3 of the DSS unit

subsidy rate

Eligibility criteria should be no less favourable than Government financial assistance schemes

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KEY DOMAINS TO BE REVIEWED

Domain C: Fee Remission and Scholarship Scheme

Keys Points to Note

Criteria for award of fee remission/scholarship

Application procedures, approving and appeal mechanism

Publicity of fee remission/scholarship

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Review Report

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Put forward recommendations for follow- up action

Advance copy to the principal and senior teachers/ heads of functional committees for information/ comments.

Focused review report to SMC/ IMC

Released to stakeholders for information

Annual Review Report

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Comprehensive Review Report

Within a 3-year cycle

To submit to SMC/ IMC

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Resources/ References for

Governance Review Sub-committee

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1. Circulars

Home > About EDB

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Important circulars

EDBC No. 7/2012 on “Improvement Measures to

Strengthen the Governance and Internal Control of Direct Subsidy Scheme (DSS) Schools”

EDBC No. 10/2012 on “Fee Remission/Scholarship Schemes in Direct Subsidy Scheme (DSS) Schools”

EDBC No. 16 /2012 on “Delineation of Reserves and Reserve Ceiling for the Operating Reserve of Direct Subsidy Scheme (DSS) Schools”

EDBC No. 17/2012 on “Use of Government and Non- government Funds in Direct Subsidy Scheme (DSS) Schools”

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2. Reference Documents on Management and Administration of Direct Subsidy

Scheme Schools

to facilitate school personnel of DSS schools in operating their schools smoothly and

effectively

a quick reference on the actions required in school administration and operation

developed by EDB and the Hong Kong DSS Schools Council

EDB circulars/ circular memorandums/ circular letters and good practices related to school

management, personnel management,

financial management and daily operation are

incorporated

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Home > Education System and Policy > Primary and Secondary School Education > Applicable to Primary and Secondary School > Direct Subsidy

Scheme > Information for schools

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3. Reference Items on the Administration and Management of DSS Schools

Appendix 2 to

“Review of School- based Policies and Procedures by the GRSC” available on EDB webpage

A list of items for schools’ reference and internal

Home > Education System and Policy > Primary and Secondary School Education > Applicable to Primary and Secondary School > Direct Subsidy Scheme

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4. Explanatory Notes

Home > Education System and Policy > Primary and Secondary School Education > Applicable to Primary and Secondary School > Direct Subsidy

Scheme > Information for schools

P/S Section 2 - Criteria and Conditions for Admission of Aided Primary Schools to DSS

S/S Section 2 - Criteria and Conditions for Admission of Aided Secondary Schools to DSS

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5. Other Information on EBD Webpage on DSS

Home > Education System and Policy > Primary and Secondary School Education > Applicable to Primary and Secondary School > Direct Subsidy Scheme

Information for Schools

Briefings

Report of the Working Group on Direct Subsidy Scheme

Reference Materials for the Implementation of the Improvement Measures Put Forward by the Working Group on Direct Subsidy Scheme

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6. Other Information on EBD Webpage

Home > Home > School Administration and Management > Regulations

School Administration Guide

Codes of Aid

Checklist on Common Administrative Issues in Aided Schools

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School Administration 3 Section

Ms CHENG Mee-yee, Amy 3509 7490

Ms WONG Chui-mei, Isabel 3509 7459

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References

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