Finance Policy PARKSIDE SCHOOL A GOVERNANCE

Transcription

1 School Finance Policy General PARKSIDE SCHOOL A GOVERNANCE 1. A list of all governors, their membership of committees is attached at Appendix A. For Terms of Reference please see separate policy. 2. The governing body meets at least once a term. 3. Committees of the governing body meet at least once a term except the Leadership and Management Committee, which meets at least twice a term. 4. The governing body agrees, no later than by the end of term, the dates of meetings for at least the next term. The Governors 5. The governing body approves the annual budget and the associated policies, eg charging policy, bad debt and redundant equipment policy. 6. The governing body is responsible for the overall direction of the school; it determines the school s spending priorities and evaluates the effectiveness of spending decisions. The Headteacher 7. The governors delegate responsibility for the day-to-day management of the school to the Head of School. 8. The Head of School ensures compliance with the financial regulations in Norfolk s Scheme for Financing Schools. 9. The Head of School ensures that sound systems of internal control are in place. 10. The Head of School compiles draft budgets With the School Support Manager. 11. The School Support Manager monitors the budget monthly and supplies the Head of School & Leadership & Management committee with monitoring information. The information for the Leadership & Management committee takes the form of Norfolk s budget proforma, includes committed expenditure and is accompanied by the Head of School st verbal commentary. Parkside School 1

2 The Staff 12. Staff comply with financial regulations in Norfolk s Scheme for Financing Schools and any school specific requirements. 13. Staff are responsible for any budget whose management is delegated to them. The Leadership & Management Committee 14. Membership is determined by the governing body and reviewed annually in the Autumn term. 15. The Leadership & Management Committee is responsible for: agreeing draft budgets for the governing body s approval in time for submission to the LA by 1 May each year all financial appraisals monitoring and adjusting in-year expenditure ensuring accounts are properly closed and reviewing the outturn position evaluating the effectiveness of financial decisions administering voluntary funds as set out in the terms of reference for the Leadership & Management Committee. 16. Any review of staffing agreed by the Leadership and Management Committeewho assesses the budgetary implications of the recommendations and advises the governing body accordingly. Expenditure Limits 17. The inclusion of an item in the approved budget plan gives authority to spend, save that the Head of School seeks approval from the Leadership & Management for any individual transaction in excess of 5, The Head of School authorises virements up to 3,000. Above this amount Leadership & Management committee approval is sought. All virements are minuted. Orders 19. Quotations are obtained or tenders sought for purchases exceeding the limits set out in Norfolk s Scheme for Financing Schools. Minutes 20. Minutes are taken which record the basis for any decisions made and clearly state the decisions themselves. Draft minutes are circulated to members of the committee within two weeks of its meeting and are agreed and signed at its next meeting. The minutes of all Parkside School 2

3 committees are reported to the governing body. Register of Business Interests 21. The School Support Manager maintains a register of business interest for governors and all staff.. The register is attached at Appendix B. B FINANCIAL PLANNING 1. The school improvement and development plan includes a statement of its educational priorities to guide the planning process. The school improvement and development plan states the priorities in sufficient detail to provide the basis for constructing budget plans. 2. There is a clear, identifiable link between the school s annual budget and the school improvement development plan. 3. For each of the key issues in the school improvement and development plan, costs and other inputs are identified and budgets prepared. 4. The school improvement and development plan is reviewed termly to ensure that educational priorities with projects are progressing as expected. The school improvement and development plan is reviewed in the Spring Term to ensure that educational priorities are stated for the next three years and shows how the use of resources is linked to achieving the goals. 5. The school budget is revised after the review of the improvement and development plan and resources identified within the budget to deliver the plan s priorities. 6. The school budget is maintained for the current financial year and at least one further year. 7. The budget is based on realistic estimates of all income and expenditure so that planned expenditure does not differ materially from the agreed budget. 8. The budget and cash flow forecast are profiled in accordance with likely spending patterns. 9. In the event of a budget surplus this is earmarked for a future specified use. 10. A record is maintained of all ongoing commitments with explanations of any significant yearon-year changes. 11. All new initiatives are appraised by the Leadership & Management Committee in relation to their costs, benefits and sustainability. 12. The main elements of the budget are reviewed annually and benchmarking information helps to identify priorities. 13. The budget cycle is as follows: Parkside School 3

4 Spring Term If necessary, the of School prepares a revised budget for the current year for the Leadership & Management Committee to consider at its meeting in the first half of the term. The budget revision, once approved by the Leadership & Management Committee, is taken to the next meeting of the governing body for governor approval. The approved budget revision is sent to the LA by 28 February. A draft budget plan for the coming financial year, and at least one further year, is prepared by the Head of School and taken to the Leadership & Management Commitee meeting in the second half of the spring term. This will form the basis of the committee s recommendation to the governing body. The full governing body meeting is arranged to take place after the meeting of the Leadership & Management Committee. The governing body will carefully consider the budget plan and a report from the Leadership & Management Committee before approving the school s budget plan. The Head of School submits the approved budget plan to the LA by 1 May each year. Summer Term The Head of School prepares a revised budget for the Leadership & Management Committee to consider. The revision takes account of the actual balance in hand or overspending for the previous financial year. The budget revision, once approved by the Leadership & Management Committee, is taken to the next meeting of the governing body for governor approval. The approved budget revision is sent to the LA by the end of the summer term. Autumn Term The Head of School prepares a revised budget for the Leadership & Management Committee to consider. The revision takes account of any changes to the school improvement development plan, staffing adjustments and changes to the number of pupils on roll. The budget revision, once approved by the Leadership & Management Committee, is taken to the next meeting of the governing body for governor approval. The approved budget revision is sent to the LA by the end of the autumn term. Parkside School 4

5 C BUDGET MONITORING 1. The School Support Manager and the Chair of the Finance Committee produces monthly monitoring reports, which include committed expenditure. 2. The Leadership & Management Committee receives the monitoring report at each meeting together with a verbal report from the School Support Manager and the Chair of Finance Committee thereon. The report takes the form of Norfolk s budget proforma. 3. The Head of School and with consultation with the School Support Manager and the Chair of the Finance Committee identifies and recommends to the Leadership & Management Committee appropriate remedial action for budget variances. 4. The Head of School recommends to the Leadership & Management Committee how to vire any in-year underspends in excess of 3,000 (The Head Teacher is authorised to vire amounts up to 3,000) 5. The Head of School monitors expenditure on initiatives in the school improvement & development plan. 6. Holders of devolved departmental budgets are supplied with monthly monitoring reports. The Head of School monitors devolved budgets and agrees remedial action plans where necessary. 7. The School Support Manager produces monthly cash flow forecasts and discusses with the Head of School to ensure the school does not go overdrawn. D PURCHASING 1. All orders comply with the LA s Standing Orders for Contracts as published in Norfolk s Scheme for Financing Schools. 2. The school demonstrates value for money through competitive tendering when appropriate or by using ESPO or other approved purchasing arrangements. 3. Prior approval of the governors is obtained for any expenditure in excess of 5,000 Orders are not artificially split to evade this limit. 4. The school will not enter into any "finance lease" and will ensure that any lease entered into is an "operating lease". 5. Three written quotations are obtained for any order whose value is estimated between 5,000 and 20, If a quotation other than the lowest is accepted it is reported to governors and the reasons minuted. Parkside School 5

6 7. Contract specifications will contain the following: contract duration definitions contract objectives services to be provided service quantity service quality standards contract value and payment arrangements information and monitoring requirements procedure for disputes review and evaluation requirements 8. The official pre-numbered orders are used for all services except utilities, rent, rates, petty cash and any payments due under a loan/lease agreement. Any urgent verbal order is confirmed by a written order. 9. Individuals will not use official orders to obtain goods or services for themselves. 10. All orders are signed by an authorised signatory and the office maintains an up-to-date list of signatories. This is kept in the School Support Managers office. 11. The signatory will be satisfied that the goods or services are appropriate and necessary, that competitive tenders have been obtained where necessary and that there is sufficient budgetary provision. 12. Each order placed is entered in the school s financial system as a commitment. 13. The school checks goods received against the delivery note and the delivery note is checked against the invoice. The invoice is also checked against the order. Evidence of this is provided by the use of rubber stamps approved by Norfolk Audit Services. The other checks indicated on the stamps are also carried out. These checks are not done by the person who signed the order. 14. Payment is made within the agreed time limits after certification by an approved signatory. 15. An invoice is not authorised for payment by the person who signed the order nor by the person who checked receipt of goods/services. Payment is only made against the original supplier s invoice and not on a statement. 16. Internet Purchasing Orders can be purchased via the internet so that best value is achieved, using the schools purchasing card system. A list of preferred users are listed. Parkside School 6

7 (Appendix J) E FINANCIAL CONTROLS 1. A written description of all the school s financial systems and procedures is maintained. These are kept up to date and all appropriate staff trained in their use. 2. The Head of School has secured contingency arrangements to ensure that financial control can be maintained in the absence of key staff. These arrangements are that the office staff with finance training will cover any prolonged absence of one week or more of the School Support Manager. Orders etc will be processed by the School Support Manager if other staff are absent. 3. The Head of School has due regard to separation of duties in organising financial duties. At least two people are involved in the completion of tasks and the work of one acts as a check on the work of the other. 4. The school maintains proper accounting records. All transactions can be traced from accounting records to prime vouchers and all prime vouchers are traceable in the accounting records. The use of correcting fluid is not allowed. Any alterations to original documents are clearly made in ink and initialled to identify the person making the alteration. 5. Documents relating to financial transactions are retained in line with the LA s recommendations, as outlined in Appendix C. 6. All records are securely stored and access allowed only to authorised staff, ie Head of School, Deputy Head Teacher, School Support Manager, Finance Staff (particular records.) 7. Where there is a requirement to account separately for earmarked funding the Head of School ensures this is done and that money is spent on its intended purpose. F INCOME 1. The full governing body approves the school s charging policy and reviews it annually. The charging policy is attached at Appendix D. 2. Proper records of all income due are kept. Lettings are approved by the Head of School in accordance with the governors policy and recorded in the lettings register. The lettings policy is attached at Appendix E. 3. The responsibility of identifying and recording sums due is separated from the responsibility for collecting and banking income. 4. Official pre-numbered receipts are given for all cash collected except where a collection record card is issued to a pupil for instalment payment for a school trip. Other formal documentation is kept for other income. Receipts are kept securely and in order. 5. Pending banking, cash and cheques are locked away. Parkside School 7

8 6. Income is banked promptly and in full. Paying-in slips show the analysis between cash and cheques and cheques are individually listed. Income is not used for making any payment or for cashing personal cheques. Paying in books are checked and counter signed by the School Secretary. 7. Income recorded in the accounts is reconciled monthly with the bank statement. 8. Where invoices are required, they are issued within 30 days. 9. The school sends a first reminder for any unpaid invoice after 3 weeks, a second reminder after 6 weeks and a final reminder after 9 weeks. Legal action is considered if a further 14 days lapse. Debts are written off only in accordance with the school s bad debt policy (see Appendix F). 10. Money is collected regularly from vending machines. Two people collect and count the money. (None in school at present) 11. Any cash transfers between staff are recorded and signed for. G BANKING For official funds, the school banks with Co-operative Bank. All other details are held by the School Support Manager. 1. Bank reconciliations are completed monthly and any discrepancies resolved. 2. The reconciliation statement is signed by the person undertaking the reconciliation and reviewed and countersigned by someone who understands the reconciliation process. 3. The person completing the reconciliation is not solely responsible for processing receipts and payments. 4. Staff never use their private bank accounts for any receipt or payment due to or from the school budget. 5. The school s banker has been advised that the school is not allowed to go overdrawn or negotiate overdraft facilities. 6. The school is not allowed to enter any loan agreement except with the LA. (This does not apply to loans pre-existing at 1 April, 1999). 7. Each cheque is signed by two authorised signatories and supporting vouchers are made available to each signatory to safeguard against inappropriate expenditure. Cheques are not pre-signed. Only manuscript signatures are allowed. 8. All cheques are crossed account payee. Cheque books are stored securely when not in use. Parkside School 8

9 H PAYROLL 1. Personnel procedures, including appointments, promotions and terminations are supervised by the Leadership & Management Committee. 2. The Head of School ensures that the duties of authorising any variations to the payroll are separated from the processing of claims. 3. The Head of School ensures that at least two people are involved in completing, checking and authorising any variations to payroll, whether temporary or permanent, and the payment of expenses. 4. Names of authorised signatories have been sent to the payroll provider who will be promptly notified of any changes. 5. Only authorised staff are allowed access to personnel records, ie, Head of School Deputy Head Teacher, Heads P.A. and Executive Head. 6. Payroll transactions are processed only through the payroll system; this includes the payment of all expenses and benefits. 7. The Head of School maintains an up-to-date list of teachers and other staff employed at the school. This is held on a school secure system and is amended, as necessary, 8. The monthly reports on payroll transactions are checked against the schools budget working papers to ensure they match. I PETTY CASH 1. The Head of School determines the level of petty cash to be held. This is currently Cash is held securely and access to it is restricted to authorised staff, ie Food Technolodgy Co-ordinator, ( 40), Office Secretarial Assistant ( 50), PSE Co-ordinator ( 40). Head of Pathways ( 200). Fox class teacher ( 40). 3. Payments from petty cash are limited to minor items, up to 10 in value. 4. Payments from petty cash are approved by an authorised officer; they are supported by appropriate vouchers (including VAT invoice/receipt where necessary) and acknowledged by the recipient s signature. 5. Proper records are kept of payments into or out of the funds. 6. The petty cash fund is reconciled with the accounting records on a monthly basis. The reconciliation is reviewed and countersigned by a member of staff not involved in administering the fund. 7. Personal cheques are not cashed from petty cash. 8. The School Support Manager will check the level of petty cash to confirm the completeness of the funds each term. Parkside School 9

10 J TAX 1. The Head of School ensures that all relevant staff are aware of relevant provisions concerning VAT, tax and the Construction Industry Scheme (CIS) as the LA will pass back to the school any penalties imposed on it arising from an error by the school. 2. Proper VAT invoices are obtained for all transactions involving VAT. 3. The LA s VAT manual for schools gives details of accounting for VAT and is adhered to by the school. 4. All payments falling within CIS are made in accordance with the LA s agreed procedure. K VOLUNTARY FUNDS For voluntary funds, the school banks with Co-op Bank. 1. The School Fund Account is accounted for separately from the school s delegated budget and is held in a separate bank account. 2. The governors have appointed a treasurer. The treasurer s name and address is Heather Freeman, Parkside School, College Road, Norwich, NR2 3JA. 3. The governors have appointed an independent auditor who is not a member of the governing body. The Auditor s name and address is NCC Finance Department. 4. The same standards that apply to the school s delegated budget apply to the school fund except that it is kept on a receipts and payments basis rather than an income and expenditure basis. 5. Only income unconnected with the delegated budget is credited to the fund. Any income properly belonging to the school s delegated budget is credited to the delegated budget. 6. The Head of School presents the audited accounts together with the auditor s certificate and written report on the accounts to the governors as soon as possible after the end of the accounting year. They are presented to the governing body at their Autumn term meeting. 7. The Head of School sends a copy of the audited accounts and auditor s certificate to the LA as soon as the governors accept them. 8. Each school fund cheque is signed by two authorised officers. The School Support Manager maintains a list of authorised officers. 9. Where income has been collected, it should be banked at least weekly. 10. All income will be receipted, unless it is below the agreed minimum. 11. Bank reconciliations are carried out at least termly, but larger schools should do this monthly. Parkside School 10

11 L ASSETS 1. The headteacher ensures that stocks are maintained at reasonable levels and are checked on a regular basis. 2. An up-to-date inventory is be maintained of all items of equipment. Those that are portable, valuable and desirable are identified as school property with security marking. 3. The inventory is checked at least once a year, in the Summer Term. The inventory is signed as evidence of the check having been undertaken. All discrepancies are investigated and any resulting loss of 100 or more will be reported to the governors. Any loss exceeding 500 will be referred to the Head of Children s Services (Finance & ICT). 4. Whenever school property is taken off site, e.g. musical instruments/computers, they are signed for and the register noted accordingly. The register is held in reception. 5. The governors have approved a policy in relation to redundant equipment (see Appendix G). 6. The safe is kept locked and the keys removed and held elsewhere. 7. The schools asset management plan is supervised by the Governors Sites Health and Safety Committee. M INSURANCE 1. The school reviews all risks annually to ensure that the cover available and the sums insured are adequate. Advice is available from NCC s Risk and Insurance Manager. 2. The governors consider whether to insure against any uncovered risks. 3. The school will notify the LA/its insurers of any new risks or any other alterations affecting existing insurance. 4. The school will not give any indemnity to a third party. 5. The school will immediately advise the LA/its insurers of any accident, loss or other incident which may give rise to an insurance claim. 6. Insurance will cover the use of school property when off the premises, e.g. musical instruments/computers. N DATA SECURITY 1. Computer systems used for school management are protected by password security. Passwords are changed termly and more frequently in the event of staff changes. 2. All data is backed up daily and the back-ups stored in a secure fireproof location, preferably off site. Parkside School 11

12 3. The Head of School has established a contingency plan for recovery from an emergency. 4. Only authorised software is installed on any school computer to safeguard against computer viruses. 5. The governors ensure that the Data Protection Commissioner is notified in accordance with the Data Protection Act 1998, and that the school s use of any electronic or relevant manual systems to record or process personal information, and any disclosure of that information, complies with the legislation. Signed..Date Date of Next Review Spring 2016 Parkside School 12

13 APPENDIX A Committee s from October 2013 Achievements Teaching & Learning Leadership & Management Sites H & S Strategy Management Jutta Wright (Chair) Ian Gibson (Chair) Sue Woolterton (Chair) Zita Denmark Sue Gamble Catherine Waddams Linda Applegate Barry Payne Linda Applegate Zita Denmark Ian Gibson ElaineShields Paul Raven Sue Gamble Sue Woolterton Angela Dineen-Lovick Zita Denmark Jutta Wright Barry Payne Susan Booth Susan Booth- Catherine Waddams Susan Booth Mrs Dineen-Lovick Susan Booth Susan Booth Heather Freeman GOVERNORS - TERMS OF REFERENCE FOR COMMITTEES PLEASE SEE SEPARATE POLICY. Parkside School 13

14 REGISTER OF BUSINESS INTERESTS 2014/15 APPENDIX B Name Interest/notes Returned Name Interest/Notes Returned Anne Bell Linda Applegate X Gillian Baldwin X Y Alanna Baker X Susan Booth X Y Hannah Brewer Kathy Chappell X Y Judith Bradbury X Sharon X Tracey Daniels X Y Chambers Simon Hallett X Y Kirsten Clarke X Susan Hawkes X Y Zoe Davies X Helen Holderness Y Y Angela Dixon Bob Holderness X Y Sara Dunseath X Cecilia King X Y Kirsty Clements X Alison Locksmith? Y Robert Fleck X Tamsin Mutty Y Y Sarah Gamble Cath O Connor X Y Kathy Greenfield X Deirdre Marr X Y Rob Griffiths X Barry Payne Y Y Kim Harris X Ann Payne Y Y Amanda Irons Claire Savory X Y Sarah Jepp X Elisabeth Thorpe X Y Margaret Kett Barbara Margerison Sophie Tweedy? Y Melanie Underhill X Y Laura Moore X Fiona Webster-Lee X Y Saskia Mutty Y Debbie Wicks Y Y Adam Nelson Y Janet Wilkes X Y Mary Pascall X Natasha X Moray Williams Peachment Sarah Woodworth X Y Sharon Pope X Jackie Potter X John Rogers X Sophie Russel X Karen Shaw X Jasmine Southon X Julie Stearman X Danny Walter X Hannah Whall X Tomasin White X John Angland Chris Punt X X Parkside School 14

15 REGISTER OF BUSINESS INTERESTS 2014/15 Name Interest/notes Returned Name Interest/Notes Returned Hilary Sanderson X Y Emma Blake X Y Angela Prince X Y Becky Connelly Mary Hill X Y Amanda Clark X Y Louise Wilson X Y Caroline Roberts X Y Will Alderton X Y Marlene Phillipo X Y Helen Cook X Y Carrie Dobson X Y Joshua Culley X Y Carol Thompson X Y Kate Dunham X Y Debbie Gothard Y Y Kim Eagle X Y Rebecca Bennett Heather Freeman Y Y Sean Williams Maria Porras Roasado Sarah Freeman Y Y Debra Slaney X Y Lesley Nelson X Y Anne Wolverson Y Y Brian Freeman Y Y Justin Howard Y Y Kerry Howard Y Y Glen James X Y Jonathan Perfitt Parkside School 15

16 APPENDIX C Retention of Financial Records ESTABLISHMENTS/DEPARTMENTS (Where appropriate records detailed apply to both Official & Unofficial Funds) Paid Invoices Record Type Detail of Record Minimum Retention Period (years) Paid by on-line direct input (schools local bank accounts) Parkside School Cash Books Full Books Imprest Claims Copy of orders/internal requisitions Establishment/departmental copies Delivery notes Postage records Cheque stubs Cancelled & Spoiled Cheques Daily Transaction Sheets File Copies Bank Statements Petty Cash Records Educational Visits Account/supporting documentation, final statements Contracts Quotations, tenders Systems control & data vet reports Records of Controlled Stationery For own systems Payroll Master Records Paid by on-line direct input Personnel Records As held by establishments and/or departments Retain for one year after the end of the employment

17 Receipt Books Bank paying-in books and slips From date of last receipt in book Parkside School Copy debtor accounts Till rolls Cash register control readings 6 months Income collection registers e.g. meals Letting registers Including copy receipts ESPO Order Books Trivia Order Books Inventories Full books Stock Records Ledgers, bin cards, stock tables Accounting code lists Current year + 1 Budgetary Control Reports Commitment records Dinner Registers Current year + 2 Accepted tender documents From end of contract or extension Contract variations Record of receipt and opening of tenders Record of terms and prices offered by all bidders Signed contracts plus key records e.g. surveys, site plans, bills of quantities Unsuccessful tenders Changes during the contract term From end of contract or extension From end of contract or extension From end of contract or extension From end of contract or extension or if sealed deed or if sealed deed NB: Unsuccessful tenders are the property of the tenderer. If he requires return of paperwork it may be necessary to do so. The challenge period for unsuccessful

18 Unofficial Funds/ Voluntary Funds Audited accounts/statements, cashbook, and supporting documentation. tenders is only three months long - however documents should be retained for 2 + 1) APPENDIX D SCHOOL POLICY ON CHARGING The policy applies to all pupils registered as pupils of the school. No charges will be made for any education provided (including relevant transport, materials, books, instruments or equipment), at any time during school hours apart from those items listed below. The School will exercise the discretion to charge for:- 1) board and Lodging on any residential trip (over-night or longer); 2) individual tuition on a musical instrument; 3) materials and ingredients for use where there is an end product if a parent has indicated he/she wishes the pupil to receive the finished article; and, 4) work experience where the pupil travels direct from home. The prohibition on charges is subject to the discretion for parents to make voluntary contributions. Receipts/Receipt cards will only be sent home for amounts over 5.00 or where parents/carers have specifically requested it. THE SCHOOL WILL REGARD VOLUNTARY CONTRIBUTIONS IN THE FOLLOWING WAY, WHICH RECOGNISES A TRADITION THAT HAS EXISTED FOR MANY YEARS:- EXAMPLES TRANSPORT A parental contribution may be requested for the cost of transport for school outings, trips or residential visits. In order to make such outings viable, a parental contribution may be Parkside School 18

19 requested. This contribution will be entirely voluntary and no pupil will be excluded from such an outing if parents do not contribute. WORK EXPERIENCE Pupils travelling direct from home to work experience will be expected to pay their own traveling expenses. Those using transport to school and who then go on to work experience placements will not be charged. ENTRY FEES The School may ask for a voluntary parental contribution for the cost of entry fees encountered on educational outings or visits. DESIGN & TECHNOLOGY/POTTERY/CRAFT/ART WORK There has been no charge made to children for materials used in any of these subjects. This will continue to be the case except for larger items of work/finished products costing over 1.00, which have been made in the D.T. area, or where the materials used in the item produced could, after a suitable period of time, be salvaged and re-used. In these instances a charge will be made based on the item cost of the materials used. The School reserves the right to retain for display purposes any finished products of Art or Craft work other than those for which parents have paid a cost contribution. RESIDENTIAL TRIPS The School will charge parents/carers for the cost of board and lodging for all trips which require children to be away from home overnight or longer. When parents/carers have agreed to the visit the school will start a collection and deposit book. In addition, pupils will be issued with a payment record sheet/card which will also be their receipt record. At all times consideration will be given to keeping the parental contribution as low as possible. The School will, where possible, use money from fundraising events organised by parents/pupils and/or money donated for the trip by charitable organisations, in order to defray overall costs. IF THE ACTIVITY CANNOT BE FUNDED WITHOUT VOLUNTARY CONTRIBUTION, THE SCHOOL WILL MAKE THIS CLEAR TO ALL PROSPECTIVE PARTICIPATING PARENTS/CARERS AT THE OUTSET. Parkside School 19

20 REMISSIONS POLICY The School will maintain a Remission of Charges Policy relating to all parents/carers who are in receipt of:- Income Support Income Based Jobseeker s Allowance Support under part VI of the Immigration and Asylum Act 1999 Child tax credit where the parent is not entitled to Working Tax Credit and whose annual income (as assessed by the Revenue and Customs) does not exceed (as at ). This amount is subject to an annual increase which changes each April. Guaranteed State Pension Credit. An exception to this rule will be made for those parents/carers who have more than one child at the School at any one time. In this event the above statement will apply or parents/carers will be charged for only one child if two or more are participating in trips in any one year. Parents who have difficulty meeting any charges should discuss the matter in confidence with the Head Teacher. (To be reviewed Annually) Parkside School 20

21 APPENDIX E Shared Use of Lettings Policy Norfolk LEA Policy On Shared Use 1. 1 On 21st September 1988 the Education Committee agreed a policy for the shared use of school and colleges in the community. The policy is as follows: The LA is wholly committed to the principle of the shared use of school, college and other educational premises. The commitment is founded on a two-fold aim: - a. to draw schools, colleges, Adult Education and the Youth and Community Service and other educational providers into a closer partnership with the local community and b. to optimise the use of educational facilities. The LA recognises that Governors, Headteachers, will develop individual guidelines to anticipate and determine the practicalities of achieving the shared use of facilities but sets the following policy as a framework within which all schools must work: - i. Schools, Adult Education and the Youth and Community Service are complimentary elements of the LA s provision. Whilst schools will clearly be regarded as the principle and major users of their own premises, the needs of Adult Education and the Youth and Community Service must also be taken in to account when determining such use; ii. iii. Shared use of premises may only be undertaken when facilities are not directly required by the LA users on behalf of their students; For the purposes of shared use, premises may normally be considered to be available: - iv. - From 8.00am to 9.00pm - For seven days a week - For 48 weeks in the year In order to facilitate shared use for the users, each governing body should determine and publish its guidelines and procedures within this policy. In the terms of the School Standards and Framework Act 1998, this policy framework applies to maintained schools only. However, the LA wishes to recommend these principles also to governors of voluntary schools. Parkside School 21

22 1. On 1 st April 1993 the policy ceased to apply to FE Colleges. 2. The policy relates only to use of the premises outside the school day. Groups should not be charged for the use of school premises during the school day, deemed as 8.00am 6.00pm. 3. Guidelines for the development of school policies and procedures, referred to in section (iv) of the LA policy above and as also recommended for voluntary schools, are at Annex 1. ANNEX 1 Guidelines For School Policy & Procedures On Shared Use 1. The Governors and Head teachers should agree a shared use policy. Schools may wish to implement the County Council policy without amendment (section 1 of the main document). 2. The Governors should also agree a charging policy for users who are not entitled to a subsidy from the County Council. 3. Reference should be made to any policy of the Governing Body restricting smoking on the premises. 4. The schools Procedure should cover the following points: a. The identification of the peoples responsible for the management and administration of the school s shared use policy; b. The arrangements to be made with regular users of the premises to determine a programme for each academic year; c. The arrangements for making casual bookings, checking the hirer s registration number and monitoring the use for the school; d. The method of informing hirers about the conditions of use; e. The arrangements for the receipt and banking of monies from hirers and issuing receipts; f. The arrangements for the claiming of subsidies from the County Council; g. The method of informing staff of out of school use of school premises, including anticipated re-arrangement of furniture; h. The arrangements where the regular key holder is not available; i. The security arrangements, which must be followed by a responsible person other than the regular key holder (i.e. the caretaker); Parkside School 22

23 j. The agreed arrangements when a school has to be temporarily closed; k. Who should be consulted when decisions are being made about possible closure; l. How the school will fulfil its health and safety responsibilities. A statement of First Aid arrangements on the premises and the procedure for reporting accidents occurring on the premises. A statement on the location and availability of the emergency telephone; Parkside School 23

24 APPENDIX F BAD DEBT POLICY 1. Wherever possible, income due will be collected before or at the time the relevant sale or service is provided. Where this is not possible, an invoice will be raised for immediate payment. 2. All debts will be recorded and non-payment will be followed up by issuing reminders as outlined below. Where a service is being provided, this will cease immediately and the debtor will be informed of this in writing. The service will not be reinstated until the debt is cleared and payment of future services is made in advance. 3 weeks from date of invoice - 1 st reminder 6 weeks from date of invoice - 2 nd reminder 9 weeks from date of invoice - final reminder The final reminder will be sent by recorded delivery and threatens legal action if the account is not settled within 14 days. 3. After 14 days, where a debt is still outstanding, legal action will be considered and the debtor will be informed of this in writing. The debt may be referred to the County Legal Services, where appropriate. 4. Legal action will not be taken for debts under If, after every effort has been made to collect the debt and legal action is considered impractical or has been unsuccessful, individual bad (irrecoverable) debts may be written off in accordance with the following procedures: those up to the value of 100 to be approved by the headteacher and reported to the next meeting of the governing body those exceeding 100 and up to the value of 500 to be referred to the governing body for approval, either directly or after consideration by the finance committee those exceeding 500 to be referred to the Head of Children s Services (Finance & ICT) (as per the Norfolk Scheme for Financing Schools) 6. The VAT element of any debt must not be written off as this contravenes HM Customs and Excise statutory requirements. Parkside School 24

25 APPENDIX G REDUNDANT EQUIPMENT POLICY 1. The governing body has the authority to declare equipment, furniture or any other assets or stores surplus to requirements and to arrange for their sale or write off, provided the items concerned were purchased in full or in part from its delegated budget. Land and building are always excluded from this authority. 2. Where the estimated disposal value of surplus or redundant assets (equipment) or stores is less than 100 and sale is to be by public auction or competitive tendering, authority for disposal can be given by the headteacher. 3. The prior approval of the governing body will be required where: The estimated disposal value is between 100 and 500 The sale is not to be by public auction or competitive tendering 4. Where the estimated disposal value is above 500, these must be referred to the Head of Children s Services (Finance & ICT), (as per the Norfolk Scheme for Financing Schools). 5. A list of equipment disposed of will be presented to the governing body at its next meeting. This list will show, so far as may be known, the item, department, date of manufacture or purchase, values when new and when made redundant (estimated where necessary) and disposal value. 6. The schools inventory will be amended to show disposals and such entries will be endorsed by the headteacher. 7. The net income (i.e. excluding VAT) from the sale of surplus or redundant assets or stores purchased from the school budget will be credited back to the school budget. Parkside School 25

26 APPENDIX H LIST OF FINANCIAL RECORDS Original order from budget holder Orders Delivery Notes (attached to order forms) Returned notes Invoices Copy of Invoices sent Receipts Statements CASH ACCOUNTS Period End forms and copy of monthly reconciliation Petty Cash Books:- Office Food Technology PSHE Accounting for Petty Cash forms Petty Cash Vouchers Bank Statements Reports & BCR s Meter Readings School Fund Ledger Invoices/Receipts Bank Statements Parkside School 26

27 APPENDIX I FINANCE PROCEDURE MANUAL BUSINESS CREDIT CARDS CONDITONS OF USE 1. Use of credit cards must be approved by the Governing Body. 2. Credit cards will be obtained only from the school s approved bankers 3. The credit limit per card will not exceed 3, All applications by staff members must be approved by the Head of School Use by the Head Teacher personally will be approved by the Chair of Governors/or Chair of Finance Committee. 5. All approved users must complete the certificate below. 6. Not complying with the conditions of use or misuse of the card will lead to being removed as an authorised user and/or disciplinary action. 7. The card should not be used to obtain cash. 8. The bursar will maintain an up to date list of approved users/card details. 9. Use of a card for personal transactions is not allowed. 10. Use of a card on the Internet is not allowed except as detailed below. 11. The account will be paid in full at the end of each period in order to avoid interest charges. 12. The bursar will report termly to the head on the use made of cards, volume and value of transactions undertaken and whether value for money has been achieved. 13. The school will notify children s Services (Finance & ICT) of any loss or irregularity. USE OF CREDIT CARDS ON THE INTERNET 1. Any transaction must be authorised in advance by the Head and must be with an approved supplier. Parkside School 27

28 2. Transactions will be undertaken by the bursar who will immediately complete a proforma showing details of purchase, price paid and supplier. This will be subsequently checked and agreed to the card statement. 3. The school will maintain a list of approved suppliers. The list must be approved by the governors. Regard shall be given to the level of security provided by the site. New additions will be authorised by the Head and reported to governors next meeting. Certificate I have read and understood the above rules and agree to comply with them. Parkside School 28

29 APPENDIX J INTERNET PREFERRED USERS Ebuyer - Electrical / ICT goods. PTS - Stickers Comet - Electrical goods Superstickers - Stickers Selecta Mark - Security Sensetoys - Sensory equipment Empire - Electrical / ICT goods. Vista Print - Business Cards. Amazon - Games National Express - Travel Tesco - Hospitality Co-op - Provisions Sainsburys - Provisions Asda - Provisions The Trainline - Travel Apple - ICT Parkside School 29