Appendix 16
Items Chargeable to Grants
(Please read in conjunction with:
EDBC27/2000 Operating Expenses Block Grant for Aided Schools;

EDBC2/2001A Composite Furniture and Equipment Grant and Transition Furniture and Equipment Grant for Aided Schools.; and
EDBCM194/2004 Operating Expenses Block Grant and Composite Furniture and Equipment Grant for Aided Schools for 2004/05 School Year .)
A. ITEMS CHARGEABLE TO SCHOOL AND CLASS GRANT
  School-based items
  1. Postage and stamp duty
  2. Newspaper and magazine
  3. Telephone
  4. Celebrations and entertainment (The expenses for the provision of lunches/dinners for staff cannot be charged to this account or to any school funds account)
  5. Audit fee
  6. Wreaths, flower-baskets and similar tributes on behalf of the schools
  7. Professional fees for essential professional advice of a legal, architectural, or similar nature (See Note (3))
  8. Expenditure on supplementary teaching staff (See Note (4))
  9. Expenditure on staff training (See Note (6))
  Class-based items
  1. Repairs costing less than $3,000 (See Note (2))
  2. Transport and travelling expenses wholly incurred on school business, excluding travel between home and school
  3. Other minor items specifically accepted by the School Management Committee as essential or of educational value, not exceeding $500 for any one item (See Note (5))
  4. Teachers's textbooks, maps and sets of books for supplementary reading, etc.
  5. Consumable stores (See Note (1))
  6. Fuel, light and power
  7. Cleaning materials
  8. Prizes
  9. Library books for pupils
  10. Furniture and equipment costing less than $3,000 (See Note (2))
  11. Water
  12. First-aid facilities
  13. Sports
  14. Extra-curricular activities including educational visits
  15. Printing and stationery
  16. Uniforms for janitor staff
  17. Bank charges for service in the auto-pay system for fee collection
  18. Medical fee for examination and diagnosis (not treatment) by a private doctor of pupil suspected with infection or infestation
  19. Retirement or death benefits for staff not eligible for any other scheme, provided that such benefits do not exceed whose available to similar staff eligible for another scheme, such as provident fund

B. ITEMS CHARGEABLE TO BOARDING GRANT
  1. Food
  2. Programme expenses
  3. Consumable stores (See Note (1))
  4. Uniform for boarding service masters/mistresses I, boarding service masters/mistresses II, janitor staff and paramedical staff
  5. Printing and stationery
  6. Postage and stamp duty
  7. Newspapers and magazines
  8. Repairs costing less than $3,000 (See Note (2))
  9. Fuel, light and power
  10. Cleaning materials
  11. Water
  12. Telephone
  13. Transport and travelling expenses wholly incurred on school business, excluding travel between home and school
  14. First-aid facilities
  15. Celebrations and entertainment (The expenses for the provision of lunches/dinners for staff cannot be charged to this account or to any school funds account)
  16. Sports, educational visits
  17. Prizes
  18. Furniture & equipment costing less than $3,000 (See Note (2))
  19. Audit fee
  20. Bank charges for service in the auto-pay system for fee collection
  21. Wreaths, flower-baskets and similar tributes on behalf of the school
  22. Professional fees for essential professional advice of a legal, architectural, or similar nature (See Note (3))
  23. Other minor items specifically accepted by the School Management Committee as essential or of educational value, not exceeding $500 for any one item (See Note (5))
  24. Expenditure on staff training (See Note (6))
  25. Medical fee for examination and diagnosis (not treatment) by a private doctor of a pupil suspected with infection or infestation
C. ITEMS CHARGEABLE TO ONE-OFF GRANT FOR SETTING UP THE SCHOOL-BASED PSYCHOLOGICAL SERVICE
  1. Psychological tests published by recognised test publishers or professional bodies
  2. Furniture and equipment required for operation of psychological service
  3. Materials related to remedial or training programme/packages
D. Notes :
  1. Many of the items chargeable to the above grant accounts involve the purchases of stores and equipment which are made at the discretion of schools. In order to protect the interest of schools as well as the Government, schools are advised to review their control on the placing of orders for purchases. It is suggested that as far as possible competitive prices should be obtained and that before the orders are placed, they should be approved and countersigned by a senior member of the staff, preferably at the deputy head level or above.
  2. Principals of schools should ensure that a reasonable amount of the School and Class Grant and Boarding Grant is used for replacement of minor items of furniture and equipment, and minor repairs.
  3. Professional fees include a reasonable charge for preliminary sketch plans of a proposed project which may not be subsequently approved, provided that such payments are taken into account finally, if the project proceeds.
  4. Expenditure on supplementary teaching staff on standard academic subjects is not normally allowed. The intention is to facilitate supplementary teaching in such areas as art, music, physical education, practical subjects and third language.
  5. The Director would not normally approve an annual gross expenditure on this item in excess of $200 x approved number of classes for the School Section, or $40 x approved number of boarders for the Boarding Section, but an exceptional case could be considered on its merits.
  6. Expenditure on staff training would normally be limited to short courses taken in Hong Kong, and similar training overseas not involving additional travelling expenses. The training would have to be directly related to the work of the staff. The Director would not normally approve an annual gross expenditure on this item in excess of $200 x approved number of classes for the School Section, or $40 x approved number of boarders for the Boarding Section, but an exceptional case could be considered on its merits.
  7. Deposits in respect of electricity, gas and water meters should not be charged to any income and expenditure accounts but should be shown as asset items in the balance sheet.