Legal and Financial Issues

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www.pdst.ie© PDST 2014

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Misneach 1

Legal and Financial Matters

PDST Leadership TeamAugust 2016

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Key messages

• Follow procedures

• Keep records

• Seek reliable advice

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Policy and Planning

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Role of Principal

• Is responsible for the day to day management of the school

• Is the leader both of learning and the school community

• Is a member of the BoM and an employee of it. Can be the secretary to BoM but cannot be Chairperson or Treasurer

• Role is set out in S.23 of Education Act 1998 as amended and Circular 16/’73

IPPN Resource Pack

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• Must conform to DES/other requirements – e.g. child protection procedures

• There must be consultation with the school community

• Policies must be ratified by BoM• They must be regularly reviewed and updated • Adherence to the policy is vital. Exceptions to

the policy should not be made unless specifically provided for in the policy

IPPN Resource Pack

School Policies

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eRole of Board of Management in

School Planning• Section 21 of the Education Act requires boards

to make arrangements for the preparation of the school plan and the regular review and updating of that plan

• Consultation with parents, Board members and/or pupils will take place as required

• The principal & staff will carry out most of this work as a matter of course and submit to the board for approval

IPPN Resource Pack

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Mandatory Policies

1. Admission & Participation 2. Code of Behaviour3. Anti-Bullying Policy/Dignity at Work4. Child Protection Policy5. Health & Safety Statement6. Disciplinary and Grievance procedures7. Plean Scoile8. Access to Records & Data Protection9. Equality & Anti-Harassment

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Duty of Care

• The school has a duty of care to students

• Important to mitigate risks with clear policies; communicated, followed and regularly reviewed

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Board of Management

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What is the Board of Management?

• Schools are managed by the Board of Management

• The board is nominated by the Patron of the school, must be recognised by the Minister for Education & Science and must operate under the Education Act 1998 and the Rules for National Schools (DES 1965)

• Board as a Corporate Body.• Collective responsibility.IPPN Resource Pack

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eComposition of Board of

Management• The term “nominee” is important• Direct nominees of the Patron - 2• Parents - 2• Principal - 1• Teacher - 1• Extra community nominees - 2

– Term of office - 4 years (2015-2019)IPPN Resource Pack

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Garda Vetting

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Garda Vetting Bill• National Vetting Bureau (Children and Vulnerable

Persons) Act - 29th April 2016• Circular 0031/2016• FAQs CPSMA Q1, updated 1st June 2016• Obtain a vetting disclosure from the Bureau prior to

commencement of employment.• Not required for substitute if school has already

obtained, prior to 29 April 2016, a copy of the Teaching Council vetting letter.

• Required for coaches, volunteers etc. working with children if agreement is put in place post 29th April.

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Garda Vetting Bill

• The vetting Act does not apply to unpaid volunteers (including parents) who assist the school on an occasional basis provided such assistance does not involve the coaching, mentoring, counselling, teaching or training of children or vulnerable adults.

• Best practice – ensure all are vetted.

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Family Law

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Guardianship of Infants Act 1964• Guardianship is the rights and duties of

parents in respect of the upbringing of their children– having responsibility for the welfare of

the child – the right to partake in important

decisions affecting the child

Guardianship

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Data Protectionwww.dataprotectionschools.ie

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You must ...• Obtain and process the information fairly• Keep it only for one or more specified and lawful purposes• Process it only in ways compatible with the purposes for which

it was given to you initially• Keep it safe and secure• Keep it accurate and up-to-date• Ensure that it is adequate, relevant and not excessive• Retain it no longer than is necessary for the specified purpose

or purposes• Give a copy of his/her personal data to any individual, on

request.

Data Protection Principles

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Whether in relation to staff, parent, pupil or others …• Do not allow things to drift in the hope of change• Comply with fair procedures and natural justice• Choose the correct procedure• Have clear conclusion to each step in the process and clarity

about when one step has concluded and another has begun• Impose proportionate sanctions• Keep proper records and paper trails• Be conscious of Data Protection – DARs are now commonplace• No bias• Act reasonably – Do not take it personally!• There is no single appropriate response• Don’t panic, if in doubt, seek advice

Remember…

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Management of

School Finances

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QUIZ

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Role of the BOM

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Education Act 1998 (section 18)

“ ..a board shall keep all proper and usual accounts and records of all monies received by it or expenditure of such monies incurred by it and shall ensure that in each year all such accounts are properly audited or certified in accordance with best accounting practice;…”

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• Responsible for all school monies held in the school account(s)

• Board must elect a Treasurer (not principal)

• All expenditure must be fully accounted for in the annual certified/audited accounts of the school

BOM & School Finance

Certify v Audit

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School Income – o DES: Capitation Grant - day to day running costso DES: SSP grant DEIS only: School Support + DEIS capitation+ HSCL+

Materials/Equipment o DES: Ancillary Grant - caretaker /secretary (Jan- Dec)

o DES: Book Grant o DES: Standardised Testing Granto DES: Minor Works Grant - Capitationo DES: Emergency Works Grant (must apply)o Parents Contributions – monies paid for requisites etc.

o Rental Income/Reimbursable payments

See DES Grant Calendar

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• Wages – Caretaker– Cleaning– Secretary

• Utilities – Electricity– Telephone– Oil– Water – Cleaning materials

• Administration– Office– Banking– Taxes– Insurance

Sample Budget - Expenditure • Classroom

– Consumables– Equipment/books

• BOM– Training & staff

development– Pastoral/ethos– Expenses

• Maintenance– Repairs & Maintenance– Minor building works

• Grants e.g.– Book Grant

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• Parents • Association

• All Fundraising to be authorised by BOM

•Can raise funds to administer PA• Should present Annual Financial Report to BOM

• Can hold Bank Account subject to approval of BOM

Parents’ Association & Finance

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Role of the Principal

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Responsibility of the Principal

• PRINCIPAL• (via • Secretary) •

• Monitoring• Income & Expenditure

• Segregation of Duties

• Manage• day to day• running expenses

• Liaise with Treasurer

• Stock Control• & • Assets Register

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Role of the Treasurer

Management of School Finances

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• Keep the school accounts• Prepare budgets • Make lodgements• Arrange for payments• Arrange for petty cash• Deal with payrolls, including PAYE, PRSI, USC,

PRSAs• Ensure controls in place for use of cards/banking• Sign Cheques

The Duties of the Treasurer (p 25-26, 32-36)

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• Comply with Revenue requirements – P30/P35, P60, P45, RCT, VAT etc.

• Comply with procurement procedures when awarding contracts

• Keep vouchers of payment for inspection• Present an up to date statement of accounts at each

Board meeting• Arrange for payment of insurance.• Submit all financial documents to BoM and/or

Patron/Trustees and Department at end of financial year

The Duties of the Treasurer cont.

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• Must be presented at every Board Meeting. Should include…– an up to date statement of the school accounts– details of income and expenditure since the

previous meeting– true Bank Balance at the end of the preceding

month (reconciled)– payments which will fall due before the next

meeting– any income due in the same period.

Treasurer’s Report to the BOM…

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Accounts are to be made available to:

• BOM……..• Parents …..• Staff…..• Management Bodies• School Inspectors

School Financial Information

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Useful references • www.cpsma.ie & www.npc.ie

• www.allianz.ie & www.allscoil.com

• www.enterprise.gov.ie - Department of Jobs, Enterprise & Innovation

• www.nera.ie – National Employment Rights Authority

• www.revenue.ie

Essential reading • Governance Manual for

Primary Schools 2015-2019

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Final notes…

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• Follow the policy & do not deviate from it• Develop a mind-set that isn't personal• It’s business and part of the role of a school

leader• Importance of competent advice • Schools that don’t manage get into trouble

The Importance of Managing Issues

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Míle Buíochas