Ministry of Education, Heritage & Arts SCHOOL ......Ministry of Education, Heritage & Arts SCHOOL MANAGEMENT HANDBOOK 2017 9 Legal status of Management Committees A.3 EDUCATION AND

Ministry of Education, Heritage & ArtsSCHOOL MANAGEMENT

HANDBOOK 2017VISION:

“QUALITY EDUCATION FOR CHANGE, PEACE AND PROGRESS”

I extend my warm greetings to all the School Managers nationwide.

Fiji has a unique education model where schools are not only established by the Government but are also run and managed by community members and faith based groups. This partnership is a testament of the commitment of the people in this nation to advance education and build a knowledge based society.

In 2015, we embarked on a new journey when we have established the Fiji National Council of School Management. The objective for the formation of this Council is to ensure that there is constant strategic interaction between the School Managers and the Ministry of Education. Interaction with the end goal to improve the quality of students we develop in our schools nationwide.

The delivery of quality education to each and every child in Fiji is of utmost importance and everyone has to play their role. We are working on areas like Teacher Delivery, Curriculum Reviews, Infrastructural Developments and Parental Engagement; all these are the starting point in the education revolution towards a better Fiji. Similarly we have tapped into re-structuring other connected aspects of education, of which the School Management is a key component. The FijiFirst Government from the onset has made education its topmost priority. It is the aim of the Bainimarama Government to have an educated future Fiji who will contribute to peace and prosperity. Our Government will continue to invest in Education to battle inequalities that may arise due to gender, race, creed, social or economic stature or geographical location. We want a future Fiji with a generation of people who will be able to make decisions based on logic and reasoning.

The School Managers who represent the various communities and faith groups at large are the foundation on which schools stand upon. They give in their time and effort to ensure that the children are given the facilities they deserve. Now we are collaborating with them through the Council to deliver the highest quality, well thought out and efficient services to our children.

I urge all the Managers to be passionate about the institutions you are attached to and have the interest of the students at heart. We need you to work with us, work with the Head Teachers and the community so that you are able to improve the overall learning environment of the school. There is a need to put the students first, to care for the students and to look into the needs of the students. There are about 226, 000 students in our education system and you must know as school Managers that this number represents 226, 000 dreams, hopes and aspirations. I also encourage all School Managers to lead with the highest levels of accountability, transparency and responsibility as your actions denote what the students get to use.

I wish to thank all the School Managers for their tireless and selfless contribution in 2016 and I look forward to a more rewarding and fruitful academic year in 2017.

Hon Minister for Education, Heritage and Arts Dr Mahendra Reddy

ACKNOWLEDGEMENT

Warm greetings to you all

I am indeed privileged to contribute to the School Management Handbook 2017. The Ministry of Education is guided by the Education Act and the 2013 constitution to pursue opportunities and establish partnerships for the effective and efficient delivery of educational services.

This handbook provides clear boundaries for school managements to work in collaboration with the School Heads and the Ministry of Education in the development of young children in our beloved Fiji. Conflicts often arise out of misunderstanding as there are no clear guidelines to define the roles and responsibilities of education stakeholders. This comprehensive document is envisioned to bridge the divide that arises out of misconception and to create a harmonious environment that allows all education stakeholders to work in unity and achieve the desired output and outcome for the education sector.

The school management is a critical public link to schools. Whether elected or appointed, school board members serve their communities in several important ways. It is for this reason that this handbook has been developed, to allow the school management team to explicitly perform their roles and responsibilities with clear direction.

Henry Ford stated and I quote “Coming together is a beginning; keeping together is progress; working together is success” unquote.

The Ministry of Education realizes the significance of working in partnership with relevant stakeholders. We all need to come together, to keep together and work together if we are to achieve the vision of education to make positive changes, build peace and make progress.

I am encouraging all school managements to thoroughly peruse this handbook and use it as a tool and a daily guide in their decision making in schools. This will ensure that you comply with all the regulations in place by the Ministry of Education and maximize opportunities to develop your school to a better standard than what it is today.

Finally, I wish to acknowledge the Australian Aid through the Access to Quality Education Program for rendering their assistance in the development and compilation of this handbook. I am adamant that this handbook will harmonize the effort of all education stakeholders in a common pursuit to develop young and vibrant individuals in our schools who will be pillars of success in years to come.

May God bless you all

Permanent Secretary for Education, Heritage and Arts

Mr Iowane Ponipate Tiko

FOREWORD

PART A ...........................................................................................................................................................7SCHOOL MANAGEMENT COMMITTEES ...........................................................................................................7

A.1 INTRODUCTION ...........................................................................................................................................8A.2 DEFINITION OF THE MANAGEMENT COMMITTEE ......................................................................................9A.3 EDUCATION AND THE 2013 CONSTITUTION ...............................................................................................9A.4 THE EDUCATION ACT (1978) [REFER TO ACT] .............................................................................................9A.5 COMPOSITION OF THE MANAGEMENT COMMITTEE ...............................................................................11A.6 RESPONSIBILITIES OF THE MANAGEMENT COMMITTEE AND THE SCHOOL HEAD ...................................12

A6.1 SCHOOL DECISION-MAKING ........................................................................................................13A6.2 SCHOOL PLANNING .....................................................................................................................13A6.3 SCHOOL FINANCIAL PLANNING AND MANAGEMENT .................................................................14

A.7 ROLES ...................................................................................................................................................14A7.1 Managers/Committees................................................................................................................14A7.2 School Heads ...............................................................................................................................15

A.8 DUTIES OF THE OFFICE BEARERS .........................................................................................................16A8.1 The Chairperson/President .........................................................................................................16A8.2 The Manager ...............................................................................................................................16A8.3 The Secretary ..............................................................................................................................17A8.4 The Treasurer ..............................................................................................................................17

A.9 FREQUENTLY ASKED QUESTIONS .........................................................................................................17A9.1 What Is the Role of Parents in School Management? .................................................................17A9.2 What is the role of Parent Teacher Friends Associations (PTFAs)? ..............................................18A9.3 What are the Roles of Divisional and District Education Officers in School Management? ........18A9.4 What Is the Role of the Ministry of Education (Headquarters) In School Management? ...........18A9.5 What Procedures does the Committee use for Communicating with the Ministry? ..................19A9.6 What Procedure does the committee use for Communicating with Parents? ............................19A9.7 Who is eligible to be a school Manager? ....................................................................................19A9.8 What does it mean to “Register” a Manager? ............................................................................19A9.9 Why is the school Constitution Important? ................................................................................19A9.10 Do all School Constitutions Need to be the same? .....................................................................19A9.11 Do Committees have any Authority over the Teaching Staff? .....................................................20A9.12 Do Committees have Responsibility for Student Discipline? .......................................................20A9.13 Who is a School Trustee? ............................................................................................................20A9.14 Which Important Ministry Publications Apply to Management Committees? ...........................20

PART B .......................................................................................................................................................... 21FINACIAL MANAGEMENT .............................................................................................................................. 21

B1 FINANCIAL MANAGEMENT IN SCHOOLS ...................................................................................................22 Summary of Key Understandings and Outcomes ......................................................................................22

B2 FINANCIAL MANAGEMENT IN SCHOOLS ...................................................................................................23B3 RELEVANT POLICIES AND DOCUMENTS ....................................................................................................23

B3.1 Constitution of the Republic of Fiji: .............................................................................................23B3.2 The Education Act .......................................................................................................................23B3.3 Outcomes 1 to 6 of the Ministry of Education Sector Strategic Plan, 2015 – 2018 .....................23

Table of Contents

B3.4 Pillar 9 of the Fiji People’s Charter for Change, Peace and Progress ....................................................23B3.5 Fiji’s Suva Declaration ...........................................................................................................................24B3.6 Ministry of Education Regulations ........................................................................................................24B3.7 Ministry of Education Financial Manual 2013 ......................................................................................24B3.8 FEMIS POLICY........................................................................................................................................24

B4 FINANCIAL PLANNING AND MANAGEMENT ROLES .....................................................................................24 B4.1 Roles .....................................................................................................................................................25

B5 TYPES OF SCHOOL GRANTS ..........................................................................................................................26B5.1 Capital Grants .......................................................................................................................................26B5.2 Tuition Grants .......................................................................................................................................27B5.3 Other Grants .........................................................................................................................................27B5.4 Free Education Grant (FEG) ..................................................................................................................27B5.5 ECE Tuition Subsidy ...............................................................................................................................28B5.6 Special Education Grant ........................................................................................................................28B5.7 Criteria for Usage of Grants ..................................................................................................................30B5.8 Vocational Tuition Grant .......................................................................................................................30B5.9 Conditions for Utilisation of Free Education Grants .............................................................................30B5.10 Requirements for Acquittal of Free Education Grants ........................................................................31

B6 FINANCIAL PROCEDURES AND PROCESSES ..................................................................................................31B6.1 Preparing Cheque for Payment.............................................................................................................32B6.2 Uploading Financial Information on FEMIS ..........................................................................................34B6.3 FEMIS Voucher Mechanism ..................................................................................................................35B6.4 To Generate REPORTS using FEMIS.......................................................................................................36B6.5 Procurement Process ............................................................................................................................36B6.5.2 Local Procurement .............................................................................................................................38

B7 PAYMENTS ....................................................................................................................................................38B7.1 Payment of Wages ................................................................................................................................39

B8 SCHOOL FUNDRAISING ................................................................................................................................39B9 TRANSFER OF FUNDS BETWEEN ALLOCATIONS (VIREMENT OF FUNDS) .....................................................40

B9.1 Petty Cash .............................................................................................................................................40B9.2 Procedures ............................................................................................................................................40Standard Operating Procedures for Capital Works from the Building Grant ..............................................43

B10 FREQUENTLY ASKED QUESTIONS ...............................................................................................................44B11 GOOD FINANCIAL MANAGEMENT PRACTICES FOR SCHOOLS ...................................................................47

Case Study One .............................................................................................................................................48Case Study Two .............................................................................................................................................49

Appendix 1 ........................................................................................................................................................50Appendix 2 ........................................................................................................................................................52Appendix 3 ........................................................................................................................................................53Appendix 4 ........................................................................................................................................................54Appendix 5 ........................................................................................................................................................55Appendix 6 ........................................................................................................................................................57Appendix 7 ........................................................................................................................................................58

7Ministry of Education, Heritage & Arts SCHOOL MANAGEMENT HANDBOOK 2017

PART ASCHOOL MANAGEMENT COMMITTEES

8 Ministry of Education, Heritage & Arts SCHOOL MANAGEMENT HANDBOOK 2017

A.1 INTRODUCTION

Being a member of the school management committee is an extremely important position. The committee is a vital part of the school community. It provides a link between parents, the local community, the school staff and the Ministry of Education.

It is important that the community and the school are committed to the same educational vision and mission. Committee decisions should always support and promote the school’s core function to improve student learning. Everyone is working together for the best interest of the child, and the students are at the center of every decision – please see the diagram below

To assist the school in achieving its educational purpose, committee members need to develop and maintain a strong partnership with the school head as well as with the parents and community they represent. Everyone has to work together to ensure that our children receive quality education.

To function as effectively as possible, committee members need to understand the purpose of the school management committee and their roles as office bearers and members. They also need to be aware of the responsibilities and duties attached to these roles. The Principal, Head Teacher, or ECE Teacher (for standalone ECE) is the representative of the Ministry at the school, and he/she must have a shared understanding with the school management committee.

This handbook provides committee members and other stakeholders with the necessary information.

A.2 DEFINITION OF THE MANAGEMENT COMMITTEE

The term management committee refers to a group of people who are elected or appointed by the trustees as per the school constitution. They are responsible for registering the school, ensuring the school is following government regulations and have the responsibility for the running of the school. The School Manager and the School Head work in partnership within their areas of responsibility to ensure the smooth running of the school. The head of the school is the academic authority and representative of the Ministry of Education.


Legal status of Management Committees

A.3 EDUCATION AND THE 2013 CONSTITUTION

The 2013 Constitution has enshrined the right of every child to education. Section 31 of the constitution states that-

1. Every person has the right to—

a. Early childhood ;b. Primary and secondary education; c. And further education.

2. The State must take reasonable measures within its available resources to achieve the progressive realization of the right—

a. To free early childhood, primary, secondary and further education;b. To education for persons who were unable to complete their primary and secondary education.

3. Conversational and contemporary I-Taukei and Fijian Hindi languages shall be taught in all primary schools.

4. The state may direct any educational institution to teach subjects pertaining to health, civic education and issues of national interest. Any educational institution must comply with any such directions made by the State.

5. In applying any right under this section, if the State claims that it does not have the resources to implement the right; it is the responsibility of the state to show that the resources are not available. http://www.fiji.gov.fj/Govt--Publications/Constitution.aspx

The school management committee should ensure that all children within their school zone are welcome to enrol in their school and receive quality education. Every child has the right to education. When we think of ‘‘Everyone” we should pay special attention to children who are more likely to be left out. These children would include:

• Children who have behavioral problems.• Children who do not learn as fast as the other children.• Children with disabilities or special needs.• Children who are not attending school regularly.• Children with illnesses or health problems.• Children from very poor families, or disadvantaged backgrounds.• Children between the age of 6 and 18 who have not been enrolled in school or started late.• If the school has difficulties and cannot meet the – physical, financial or human resources requirements – the

school committee must write a letter to the Permanent Secretary for Education (PSE) copied to the Director of the relevant section highlighting their need. The Ministry should take progressive steps to assist the schools which are inadequately resourced.

A.4 THE EDUCATION ACT (1978) The requirement for school management committees is set out in the Education Act (1978) and its subsequent amendments.


Part VI, s.12 (1) of the Act states that, “The management of every registered and recognized school or group of schools shall be vested in a properly constituted controlling authority which shall appoint a manager and submit his/her name, and, if a manager is appointed ex-officio, his/her title, to the Permanent Secretary (PSE) for registration.”The Act states and describes the authority of the PSE regarding the registration of school managers. The PSE may register a manager or refuse to register a manager if he/she is a person “…who has been or is liable to be prohibited from managing or assisting in the management of a school”. Managers should ensure their names and details are updated on FEMIS. A screenshot of the relevant page is shown below:-

MOEHA will recognize the managers as will be registered in FEMIS. The Permanent Secretary shall have the power to register, de-register or refuse registration to, a person as school manager annually.

The Permanent Secretary shall by notice in writing, prohibit any person from managing, or assisting in the management of any school or group of schools if such person –

(a) has been convicted for any criminal offence, fraud or immoral behaviour; (b) is an un-discharged bankrupt; or (c) while he or she was school manager or assisting in the management of any school, –

(i) permitted, employed or authorised an unregistered teacher to teach or assist in teaching in any school; (ii) permitted, employed or authorised a registered teacher to teach in any class, standard or form in which

the teacher is not so authorised to teach; (iii) kept out or refused entry to any teacher who is transferred or appointed by the Permanent Secretary (iv) misused or made unauthorised use of the grant money provided by the Ministry; (v) willfully disobeyed the direction of the PSE and policies of the MoE; (vi) has infringed sections of this school management handbook.


A.5 COMPOSITION OF THE MANAGEMENT COMMITTEEThe composition of the committee/controlling authority can be determined by the existing constitution of the school. The role of the trustees and the school management committee will be set out in the school constitution.

Who are the Trustees and what are their roles?The trustees are the legal custodians of the schools. In Faith Based schools the trustee is the organization, and the management is provided by the umbrella body. In community owned schools the trustees are the representatives of the community. If you are unsure who the trustees are of your school please contact your District Office. The names of the school trustees can be found in the school registration document lodged with the Ministry of Education.

In many cases the trustees are not involved in the day to day running of the school. This is the role of the school management. The trustees will be called in for breaches of the constitution, serious problems with the school management, land or infrastructure developments.

If a quorum cannot be formed after three attempts to call for the AGM, the trustees can take over the schools. Variations occur between school constitutions, and each school should refer to its constitution for the role of the trustees.

When do we a replace a trustee?The terms for replacing a trustee are governed by the Trustees Act (CAP 65).

1. Where a trustee, whether original or substituted, and whether appointed by the Court or otherwise-

a. is dead; or

b. Remains out of Fiji for more than one year without having properly delegated the execution of the trust; or

c. seeks to be discharged from all or any of the trusts or powers reposed in or conferred on him; or

d. Refuses to act therein; or

e. is unfit to act therein; or

f. is incapable of acting therein; or

g. Is an infant; or

h. is bankrupt; or

i. Being a corporation, has ceased to carry on business, is in liquidation or is dissolved,

then the person nominated for the purpose of appointing new trustees by the instrument (if any) creating the trust, or if there is no such person or no such person able and willing to act, then the surviving or continuing trustee or trustees for the time being, or the personal representative of the last surviving or continuing trustee, may by writing appoint a person or persons, whether or not being the person or persons exercising the power, to be a trustee or trustees in the place of the trustee first in this sub-section mentioned.

http://www.paclii.org/fj/legis/consol_act_OK/ta122/

What is the school management committee?

Where the committee is also the controlling authority [Faith Based], a method of electing the committee is required. This needs to be described in the school constitution.


All committees are required to have:

1. Every school is required to have a school manager and a treasurer:

a. The manager may be elected, appointed by the trustees or an ex-officio manager – this is someone who obtains the position automatically because of another position, for example, for a Catholic church the Father becomes the manager for the school. The school constitution will determine how the Manager is selected. Every school must have a manager. One manager cannot cover multiple schools as this is a requirement for receipt of the Fiji Education Grant (FEG).

b. The treasurer may be elected, appointed by the trustees or an ex-officio Treasurer – this is someone who obtains the position automatically because of another position, for example, for a catholic church the Father becomes the manager for the school. The school constitution will determine how the Treasurer is selected. Every school must have a treasurer. One treasurer cannot cover multiple schools, this is a requirement for receipt of the FEG.

2. Other members of the School Management Committee may include –

• Chairperson or a President;• School Head – does not have voting rights in the committee and is the advisor of the committee;• Secretary;• Treasurer (They can support the bursar or the finance team); and• Other representatives.• Each member and their representative must be described in the school constitution.

3. Other points to consider –

a. Teachers cannot be Trustees, School Managers, or members of the committee if they are working in the school.

b. If Signatories of the school account are related, or they are related to the school head the conflict must be declared to the PSE whilst registering as a manager.

c. Every school must have a Manager and a Treasurer. One manager and/or Treasurer cannot cover multiple schools. Every school must have a separate bank account.

A.6 RESPONSIBILITIES OF THE MANAGEMENT COMMITTEE AND THE SCHOOL HEADThe committee has a collective responsibility to support the School Head in the smooth running of the school. Support is vital for ensuring that all students are provided quality learning and teaching experiences. Committee responsibilities fall within three key areas:

• Decision-making; - To make decisions about the school, the Management needs data to inform their decisions. These include – Student Attendance, number of Chronically absent students in the schools, Exam results, other information about student progress – number of non-readers in the school, number of slow readers. What resources do the teachers need in the classroom and what support is needed for children with disabilities;

• School planning; and

• School financial planning and management.


The three key areas also apply to the responsibilities of the School Head. Within each area, both parties work together towards the educational vision, mission and goals for their school; yet the partners play different roles in pursuit of these aims.

A6.1 SCHOOL DECISION-MAKINGSchool heads, managers and committees, staff members, parents and community members all have a role to play in making decisions at different levels. The Ministry of Education policy direction in school decision-making describes the expectations of key stakeholders in this area:

1. School heads are responsible for enabling staff and parents to participate in decision-making concerning the school’s educational programs.

2. School managers are responsible for providing parents and members of the community with opportunities to participate in the management of the school.

The Ministry of Education’s expectations need to be implemented in ways that are appropriate to the local school and are within manageable timelines.

The expectations also need to be implemented in a manner that reflects the spirit of the policy direction to value partnerships between the school, committee, parents and community, and to strengthen school governance.

A6.2 SCHOOL PLANNINGSchool heads, managers and committees engage in planning in different ways but with a shared educational purpose. While the focus of planning by the school head and the staff is on the school’s teaching and learning programs, managers and committees focus their planning on the maintenance and development of school resources, buildings, facilities and finances. However, management should be aware of the progress of students and work with the teachers and the community to address the challenges, they need to ensure when budgeting that they are buying other resources needed for the classroom.

Bringing the two planning activities into a single school plan will help to ensure that all decisions concerning the school’s educational programs, physical and financial resources are linked directly to the achievement of the school’s vision, mission, goals and priorities.

The Ministry of Education policy direction in school planning sets out the expectations of school heads/principals and managers/committees in these areas:

1. Schools shall develop and implement a master school plan that describes:

• the school’s vision, mission, educational goals and priorities, taking into account targets for school attendance, reducing chronic absence (students stay no more than 15 days per year, and achievement of educational outcomes;

• 100% retention for all students – are children coming to school every day?;

• the key strategies to achieve the educational goals and priorities; Improving Exam results, targeting non-readers or slow readers in the school;

• The school’s buildings and facilities plan; regular maintenance so the problems are fixed when they are small and don’t cost very much;

• the allocation of physical and financial resources to the school’s educational programs and facilities; New books purchased every year;

• the school’s annual budget;

• The link between the school plan and the Ministry of Education’s Strategic Plan;

• A budget for implementation of the annual plan.


2. School heads and school managers shall provide opportunities for staff, parents, students and community members to participate in school planning at appropriate levels.

3. A school’s plan shall be endorsed by the school heads, managers and district senior education officers in order to demonstrate accountability to the school community, controlling authority and alignment to Ministry of Education plans and policies.

A number of school communities already use a single planning document that blends the school’s educational plan with its facilities and resources plan. Each school will need to determine its planning cycle and timeline; however, it is expected that a school will review its plan annually to monitor progress towards attainment of the goals and will agree on the priorities and budget for next year.

A6.3 SCHOOL FINANCIAL PLANNING AND MANAGEMENTThe Ministry of Education’s policy direction in school financial planning and management states that:

1. A school’s financial resources are to be used in an efficient manner for its educational purposes.

2. Spending of the money for the school should be transparent and updates shared with the school community.

3. School heads/principals shall enable staff to participate in decision-making concerning the allocation of financial resources to the school’s educational programs and priorities.

4. The school manager and school head must ensure that they acquit funds following the government guidelines. School heads must report any management member who is not following the guidelines.

5. All stakeholders must be provided with information about the allocation of school finances.

A.7 ROLESSchool heads and managers/committees should uphold the school’s vision and mission and work in partnership towards achievement of the school’s educational goals. The partnership requires both parties to show understanding of, and mutual respect for each other’s roles.

A7.1 Managers/Committees

A7.1.1 Role Decision Making• Provide parents with appropriate opportunities to participate in decision-making processes to develop, implement,

monitor and review plans for the school’s physical and financial resources.• Provide parents with timely information that enables them to contribute meaningfully to decision-making.• Regularly inform parents of committee decisions and activities.• Appoint and dismiss non-civil service positions in the school following a proper and transparent process.• Ensure equity on the committee and encourage diversity of members, including parents of disadvantaged children,

people of different ages, genders and socio- economic backgrounds.• Work collaboratively with the School Heads to resolve conflicts which may arise in the school community.• Consult with the HT about – finance, attendance, at risk children, exam results and use the FEMIS data to make

decisions.• Liaise with the MoE on building matters.• Conduct the Annual General Meeting.• Conduct elections for committee office bearers.• Conduct meetings according to the school constitution.


A7.1.2 Managers/Committees Planning Role• Work in partnership with the school head to link all school planning to the school vision, mission, goals, priorities

and budget.• Consult the head of the school on what is needed to improve student learning to ensure it is included in the budget.• Consult with the school heads, parents and other members of the school community to plan the maintenance and

development of school buildings, facilities and resources.• Ensure that school land lease documents are kept updated – these should be stored in the school head’s office.• Maintain staff quarters and school buildings at standards established under MoE and Occupational Health & Safety

(OHS) requirements.• Ensure security of the school compound• Maintain and improve the school grounds.• Provide safe and sufficient drinking water, hygienic toiles and power supply.• Ensure proper records are kept:• minutes of meetings;• auditor’s reports; • the annual budget;• Board of Survey reports, the school master plan and school maps;• the inventory (non-expandable) register; and• The OHS policy for the school.

A7.1.3 Financial Planning and Management Role• Manage finances using processes that are aligned to the rules and regulations of the Ministry, controlling authority.• Prepare financial reports for the AGM and committee.• Work in partnership with the school heads to plan a budget.• Involve parents in decision-making at appropriate levels.• Approve all financial transactions and ensure that proper records are kept.• Identify sources of funding for school projects.• Recommend the level of boarding fees for students boarding at the school.• Inform parents and other stakeholders of decisions concerning the expenditure of funds.• Compulsory reporting of corruption and mismanagement.

A7.2 School Heads

A7.2.1 Decision-Making Role

• Provide appropriate opportunities for staff, the committee, parents and other stakeholders to participate in developing, implementing and reviewing the school’s vision, mission, goals and priorities.

• Provide stakeholders with information that enables them to participate meaningfully in school decision-making.• Clarify with staff, parents and other stakeholders the nature and extent of their involvement in decision-making

concerning the school’s educational plans and programs.• Communicate information about school and MoE policies, regulations and other expectations to staff, managers,

committee members and parents.• Foster and maintain professional relationships between school management, the MoE and other stakeholders.• Involve staff in processes to review and develop the school’s educational plans, priorities, programs and budget.


A7.2.2 School Heads Planning Role

• Work in partnership with the committee to develop and implement a strategic plan and an annual plan that combines educational planning and the committee’s planning for facilities and resources, in order to focus on achievement of the school’s vision, mission and goals.

• Monitor curriculum implementation and report on school performance to staff, parents and the committee in a timely manner.

• Ensure that FEMIS data is kept up to date and provided to the management for evidence based decision making.• Monitoring of attendance and out of school children, advising teachers and management on strategies to improve. • Foster and maintain positive and productive relationships between school staff and parents.• Foster and maintain a learning environment that promotes excellence in learning and teaching.• Foster and maintain professional relationships with school management based on mutual respect and understanding.• Participate as a member of the management committee.

A7.2.3 Financial Planning and Management Role

• Involve staff in processes to review the allocation of the school budget and to make recommendations for the next budget.

• Plan in collaboration with the committee and advise the committee on staffing and other resources required to maintain and expand the school’s educational programs.

• Monitor expenditure of the school budget in liaison with the treasurer to ensure that educational programs are maintained.

• Approve all payment vouchers.• Ensure the financial process is followed and report discrepancies to the District Office/Finance Office• Train new management in the financial procedure.• Compulsory reporting of corruption and mismanagement.• Ensure finance data and inventory are up to date in FEMIS.

A.8 DUTIES OF THE OFFICE BEARERS

A8.1 the Chairperson/PresidentThe Chairperson/President runs the AGM and other regular committee meetings according to the school constitution. He/ she will sit in as the chairperson of the meetings. The Chairperson will regularly consult the school manager and liaise with him on any decisions reached after the school management meetings.

The Constitution determines whether the school has a Chairperson (President).

A8.2 The Manager The manager plays a vital role. He/she represents the public face of the school and provides an important link between the parents and school heads, and between the school and controlling authority.

The manager should value education, leads by example and encourage parent participation in the life of the school by being open and welcoming, a good listener, fair and open.

In addition to the important role the manager plays in the school community and within the committee, the specific duties of the position are to:

• Represent the committee and act in accordance with the decisions of the committee.• Consult with the School Heads on a regular basis on matters of mutual interest and concern.• Discuss all matters with the school head before taking them up with the MoE. In the event of a complaint to the

committee from a parent or community member regarding a student or a teacher other than the school head, the manager/chairperson should discuss the matter with the school head.


• Conduct the Annual General Meeting.• Prepare for, and chair committee meetings.• Work with the secretary to prepare meeting agendas.• Give proper notice of meetings.• Manage meetings by staying on time, providing attendees with equal opportunity to speak and acting impartially. Conduct meetings in accordance with the school constitution.• Inform parents and community members of committee decisions, issues and financial statements.• Liaise with the Ministry of Education on issues such as building grants. responsible for the Procurement of school resources

A8.3 The SecretaryAs an office bearer on the school management committee, the secretary works in partnership with the manager, school heads and other committee members to promote and support the school. The specific duties of the secretary are to:

• Maintain accurate records of the business of all committee meetings.

• Prepare correspondences requested by the committee.

• Support other activities of the committee as required.

A8.4 The TreasurerIn some larger schools, the budget is managed by a bursar or a school accountant. However, school financial management is the responsibility of the treasurer of the committee as the school’s grant must be received by the committee. A bursar can be used for day to day work but it must be overseen by the school treasurer.

• Whichever of these officers carry responsibility for financial management in a particular school, he/she works in partnership with the manager, School Head and committee members to promote and support the school.

• The specific duties of the role are to:

• Maintain accurate records of all monies received and paid in the name of the school.

• Receipt and bank all monies received by the school.

• Present the audited financial statement for the previous year at the Annual General Meeting.

• Present a financial statement to the committee at least quarterly each year.

• Assist with planning the school budget.

• Prepare a list of parents of children enrolled at the school.

• Support other activities of the committee as required.

• prepare/endorse Payment Vouchers.

A.9 FREQUENTLY ASKED QUESTIONS

A9.1 What are the Roles of Parents in School Management?The effectiveness of a school depends largely on the quality of the partnerships between its various individuals and groups. Showing mutual respect and understanding of the roles and responsibilities of all stakeholders is a key to developing and maintaining quality partnerships.

Management committees should seek to develop a strong partnership with the parents they represent. Parents should be encouraged to attend the AGM where management reports on the committee’s achievements during the previous year and accounts for the management of the school budget. At this forum, parents have the opportunity to decide who will represent them on the new committee.


It is important, therefore, that throughout the year committees provide parents with information about their activities and report on any issues and actions taken to address these. Keeping parents informed through open and sensitive communications provides them with confidence in the committee members.

Involving parents in decision-making concerning management activities such as school planning and fundraising shares responsibility, develops mutual respect and understanding, and motivates interest and involvement in their children’s schooling.

For these reasons, it is advisable to keep parents informed through newsletters and to hold meetings and involve parents in school management activities at various times of the year, in addition to the Annual General Meeting.

A9.2 What is the role of Parent Teacher Friends Associations (PTFAs)?The role of PTFAs (and school committees other than management committees) should be clarified in the school constitution.

At present in many schools, the role of the PTA is to support activities that promote communication between the school and home, and that encourages parental involvement in the school.

Typically, PTA activities include organizing parent-teacher meetings, social functions and some fundraising programs. The role of the PTFA does not extend to school management or decision making. However, as already noted, consultation and communication with parents on matters of concern to them are encouraged.

A9.3 What are the Roles of Divisional and District Education Officers in School Management?District Education Officers are responsible for ensuring that schools operate within Ministry of Education policies, procedures and guidelines. They play a key role in communicating the Ministry’s expectations to school communities and reporting on school responses. Education officers are thereby able to make recommendations to the district Senior Education Officers and Divisional Education Officers. In this way, the practices and processes in place in individual schools help inform the ongoing development and review of the Ministry’s policies and procedures.

Outside the school, the district education office is the most immediate line of communication between school management and the Ministry of Education. All communications including correspondence, submissions, applications and statistical returns are forwarded to the district education office.

A9.4 What Is the Role of the Ministry of Education (Headquarters) In School Management?A key function of the Ministry is to develop policies, procedures and guidelines for schools. Schools’ responses are monitored at district/divisional level and reported to Ministry headquarters. These processes ensure that the Ministry can make informed decisions concerning policy review and the development of new policies that are required.

All sections of the Ministry may be involved with school management from time-to-time. The most frequent communications are with:

• Assets & Monitoring Unit• Finance• TEST (Technology and Employment Skills Training)• Secondary• Primary• ECE (Early Childhood Education)• Special and Inclusive Education


A9.5 What Procedures does the Committee use for Communicating with the Ministry?The committee should direct all its correspondence through the Divisional or District Education Officer. Letters should be addressed to the position holder and not to the officer by name.

Direct approaches to the Ministry of Education headquarters and the PSE are not encourage. Communications with the divisional and district education offices may be in writing [letters or email] or by telephone. If a face-to-face meeting is required, an appointment needs to be made to ensure the officer is awaiting your arrival.

Reports of corruption can be made anonymously to the district office or FICAC.

A9.6 What Procedure does the committee use for Communicating with Parents?The AGM is held annually at a time set out in the constitution. All members of the committee should be present at the AGM especially the Chairman/President, Manager, Secretary and Treasurer. A copy of the last AGM and the Audited Financial Report should be presented at the AGM and a copy forwarded to the District Senior Education Officer.

However, communications with parents should not be confined to one formal meeting each year. Written reports, notices, questionnaires and parent days should be used to maintain open communications with parents and to actively encourage their involvement in the school. The PTFA and CAPS meetings are also avenues where parents are notified about activities happening in the school.

A9.7 Who is eligible to be a school Manager?Any member of the community elected at the Annual General Meeting in accordance with the school constitution and the Education Act is eligible to be a school manager. Men and women, should be equally represented. All school managers should be registered with the Ministry of Education.

A9.8 What does it mean to “Register” a Manager?The person elected as the manager needs to be registered with the Ministry of Education by entering his details into FEMIS. It is the responsibility of the school heads who are required to forward the list of all committee members and their contact addresses to the MoE and a copy sent to the district education office following the AGM, a month after the meeting.

A9.9 Why is the school Constitution Important?Each school committee should abide by its adopted constitution approved by the PSE. The school constitution is of fundamental importance to good governance. School constitutions that are kept up-to-date and describes the school operating procedures ensure the smooth and efficient running of a school. The school constitution must be approved by the PSE.

A9.10 Do all School Constitutions Need to be the same?Constitutions are developed at the local level. The wording of a constitution may be varied to suit the local situation.

Where the committee is appointed by a controlling authority, the nature of the committee is probably predetermined by an existing constitution or other set of regulations. However, where the school community is also the controlling authority, a method of electing the committee is also required.


The constitution should be reviewed from time-to-time at the AGM, with a clear majority supporting the amendments to ensure that it remains valid and useful in guiding good management practices. Amendments to the constitution are communicated in writing through the divisional or district education officer to the PSE.

A9.11 Do Committees have any Authority over the Teaching Staff?The manager and committee have no authority over the government teachers in their school. Any concerns a committee may have about a teacher’s performance should be discussed in confidence between the manager and School Head who will seek to resolve the issue of concern. If the committee continues to believe the teacher’s performance is unsatisfactory, a full report should be sent to District SEO who will take the necessary action.

The appointment and tenure of Language teachers/Teacher Aides are determined by the committee according to Ministry of Education procedures.

A9.12 Do Committees have Responsibility for Student Discipline?The manager and committee members have no disciplinary authority over pupils. Responsibility for student discipline rests with the School Heads and teaching staff. A student cannot be dismissed from the school without the permission of the PSE. Please note that a dismissal of a student is very rare and every child has the right to education.

A9.13 Who is a School Trustee?A “trustee” is one to whom something is entrusted or one to whom the management of a property is committed in trust for the benefit of others. The ownership of many community run schools in Fiji is vested in the duly elected trustees of the respective schools.

Historically, the position gained its status as a group of well-to-do persons within the community who were willing to sign as guarantors for bank loans raised by managements to establish or develop their schools. The I-Taukei Land Trust Board only grants school leases under the “trustees of the school”.

A9.14 Which Important Ministry Publications Apply to Management Committees?A copy of the Education Act (1978) – please note the act is currently under review - should be available in the school. The Education Gazette is a Ministry of Education’s publication. It is published each term and provides up-to-date information about the Ministry’s policies, regulations and expectations. A copy is sent to all schools. Most editions of the Gazette contain information intended for committees as well as for teachers.

The Ministry of Education has a Strategic Plan, Corporate Plan and Annual Plan. These are all available on the website, along with other relevant publications, legislation, and school resources.

http://www.education.gov.fj/


PART BFINANCIAL MANAGEMENT


B1 FINANCIAL MANAGEMENT IN SCHOOLS

Summary of Key Understandings and Outcomes

This Financial Management chapter is intended to assist School Management Committees and Head teachers/Principals to:

Understand the importance of maintaining a close working relationship for effective financial management /resourcing of schools:

1. Understand the importance of maintaining a close working relationship for effective financial management /resourcing of schools:

2. Understand the key financial planning and management roles of the management committee and the Head teacher/Principal.

3. Be familiar with the linkages of good financial management practices, policies and procedures.

4. Develop sound personal financial management skills.

5. Apply understandings and strategies to collaboratively plan and manage resources in an educational setting.

Topics

This Financial Management guide addresses the following topics:

1. FINANCIAL MANAGEMENT IN SCHOOLS

2. RELEVANT POLICIES AND PROCEDURES

3. FINANCIAL PLANNING AND MANAGEMENT ROLES

4. TYPES OF SCHOOL GRANTS

5. FREE EDUCATION GRANT (FEG)

6. FREQUENTLY ASKED QUESTIONS

7. GOOD FINANCIAL MANAGEMENT PRACTICES FOR SCHOOLS


B2 FINANCIAL MANAGEMENT IN SCHOOLS Financial Management in Education is a critical area for policy makers, education administrators, teachers, school management committees, parents and the public at large. It is a critical component for optimum utilization of financial resources to support learning and teaching in schools. Management of finance is not merely about money; income and expenditure or budgeting and costing but involves a critical process of relating to resources in order to achieve the desired results of all students receiving a quality education.

The advent of the Free Education Grant [FEG] initiative sheds new direction on the Financial Management for all schools. The shift demands more accountability on the administration of the grant to ensure prudent utilization of resources to maintain improvement of the learning and teaching in schools.

The school management is responsible for ensuring that the school financial management procedures meet the Ministry of Education requirements. The School Manager is entrusted with a key responsibility for the smooth and successful running of the school. The school management has a legal obligation to the Government, Ministry of Education, controlling authority and parents in the effective management of school funds.

B3 RELEVANT POLICIES AND DOCUMENTSThis section provides information about relevant policies and documents related to school financial planning and management and the roles and responsibilities of people involved in the management of school finance.

B3.1 Constitution of the Republic of Fiji:

31(2) Right to EducationThe state must take reasonable measures within its available resources to achieve the progressive realisation of the right:

• free early childhood, primary, secondary and further education

B3.2 The Education ActThe management committee and the head teacher/principal need to be aware of the relevant sections of the Education Act. Currently, the Education Act (1978) is applicable. The most important sections of the Act in relation to school financial management are:

Part VI – Management of Schools

• Section 12 – vesting management of schools to a committee and school manager• Section 13 – establishing boards of Government schools

B3.3 Outcomes 1 to 6 of the Ministry of Education Sector Strategic Plan, 2015 – 2018 Recognizes that Fiji has a large number of schools providing an acceptable level of access for primary and secondary aged students but the real challenge to government is meeting the needs of students, given their diverse background.

B3.4 Pillar 9 of the Fiji People’s Charter for Change, Peace and ProgressClause 11 emphasizes the need to ‘Introduce a system for the distribution of all education grants’


B3.5 Fiji’s Suva Declaration State that “The Community plays a vital role in the development of education in Fiji. Communities should be strengthened and empowered through capacity building; with the provision of training programs that will facilitate better planning, budgeting, implementing, monitoring and reviewing of projects and activities in schools”

B3.6 Ministry of Education Regulations The Permanent Secretary for Education [hereafter referred to as PSE] in concurrence with the Minister may make regulations in respect to the following matters:

• Procedures for Boards, Committees and other bodies constituted under the Act;• Specifying the time and manner in which fees for tuition, books, board or sports shall be payable in government

schools and the remission of boarding fees;• Providing for and regulating the making and maintenance of grants regarding school buildings, maintenance of

school hostels, and generally for promoting education; and• Providing for and regulating the compilation and production of proper accounts of income and expenditure of

schools and of controlling authorities of schools.

B3.7 Ministry of Education Financial Manual 2013Clause 14.1.3 any loss arising from theft or fraud shall be reported immediately to the Police

Clause 14.2.1 Recovery Measure

The following actions are taken where applicable to recover losses:

• Issue of reminder notice.• Legal action initiated by the Solicitor General’s Office.• Repossessing of items where applicable.• Investigations and recovery by police.• Salary deductions for government officials.• Surcharging officers responsible for the loss.

B3.8 FEMIS POLICYClause 6.1.5: Financial Information entered into the FEMIS database budget acquittal system by the school to account for payments made shall be entered by the school within three (3) days of the payment been issued. Please note Payment vouchers must be generated out of FEMIS prior to payment. The FEMIS policy will be amended in future to reflect this.

B4 FINANCIAL PLANNING AND MANAGEMENT ROLESThe Ministry of Education’s expectations need to be implemented in ways which are appropriate to the local school and are within manageable timelines. The expectations also need to be implemented in a manner that reflects the spirit of the policy direction to value partnerships between the school, committee, parents and community, and to strengthen school governance.

The Ministry of Education policy direction in school financial planning and management states that:

1. A school’s financial resources are to be used in an efficient manner for its educational purposes.

2. Managers shall enable the school heads, committee and parents representative (PTFA President, Mothers Club Leader) to participate in financial planning at appropriate levels.


3. School Heads shall enable staff to participate in decision-making concerning the allocation of financial resources to the school’s educational programs and priorities.

4. Government finances must be managed lawfully and according to the Education Act and Ministry of Education Regulations and procedures, including audit requirements.

5. All stakeholders with a right to know must be provided information about the allocation of school finances through the schools audited financial report.

B4.1 Roles

B4.1.1Managers/Committees1. Manage finances using processes that are aligned to regulations of MOE which is the controlling

authority.

2. Ensure to prepare and present financial reports for the AGM and to the committee.

3. Work in partnership with the head teacher/principal to plan the budget that corresponds with the school annual plan.

4. Involve parent’s representative (PTFA President) and school women’s groups in decision-making at appropriate levels.

5. Approve all financial transactions and ensure that proper records are kept.

6. Identify sources of funding for school projects.

7. Seek approval from PSE and organise fundraising for school upkeep and development – please refer to fundraising section.

8. Inform parents and other stakeholders of decisions concerning the expenditure of money.

B4.1.2 Compulsory Reporting of Suspected Misuses or Corruption. Report to District Office or to HQ – report to Director Finance or Finance departmentTo ensure that legal binding agreements are made for all ancillary staff including administration officers etc. Any staff hired with government funds must follow the merit based, transparent hiring process.

B4.1.3 School Heads1. Involve staff in processes to review the allocation of the school budget and to make recommendations to

management for the next budget.

2. Plan in collaboration with the committee and advise the committee of staffing and other resources required to maintain and expand the school’s educational programs.

3. The school head is the custodian of the cheque book. It must be kept in their office at all times.

4. The school head must immediately cancel any pre signed cheques. This is to prevent fraud.

5. Endorses payment vouchers and monitors expenditure of the school budget in concurrence with the school management to ensure improvement and maintenance of the learning and teaching process.

6. Ensure all receipts are entered into FEMIS within 3 days of receipt.

7. Compulsory reporting of suspected misuses or corruption.

8. Report to District Office or to the relevant Director at the MoE HQ – report to Director Finance or Finance Department.

9. The school head cannot be a signatory to the school account.


B4.1.4 The Treasurer1. In some larger schools, the budget is managed by a bursar or a school Accountant. However, a

Treasurer from the school Management Committee must oversee the work.2. Works in partnership with the manager, head teacher/principal and committee members to

promote and support the school. 3. The specific duties of the role are to:

a. Prepare financial transaction documents such as quotations, payments vouchersb. Maintain accurate records of all monies received and paid in the name of the school.c. Receipt and bank all monies received by the school.d. Prepare financial report for audit.e. Present the audited financial statement for the previous year at the Annual General

Meeting.f. Present a financial update to the committee on a monthly basis.g. Assist with planning the school budget.h. Support other activities of the committee as required.i. Compulsory reporting of suspected misuse or corruption to the respective authorities.

B4.1.5 DIVISION/DISTRICT OFFICERS • Conduct awareness and trainings on financial management to school heads and committees twice a year.

• Monitor utilisation and documentation of FEG in schools – this will include remote checks using FEMIS and site visits to schools

• Facilitate transfer of funds requests to relevant directors for PSE’s approval

• Monitor the utilisation of funds transferred

• Prepare reports and send to relevant units at headquarters

• Submit recommendations

• Conduct follow up visits and present photographic evidence

• Termly meetings with school managements.

B5 TYPES OF SCHOOL GRANTS

B5.1 Capital Grants • Government Schools and Institution Quarters upgrading (government schools only can apply)

• Heritage School Projects (Levuka schools on Heritage sites only)

• Early Childhood Education Building grant (all ECE centers can apply)

• Primary & Secondary Boarding grant(all non-government boarding schools can apply)

• Secondary Building Grant(only secondary schools can apply)

• New Infant/Primary/Secondary Schools

• Water tanks (Primary/Secondary schools)

• School Furniture (only Primary schools can apply)


B5.2 Tuition Grants • Free Education Grants ( Primary & Secondary) • Per Capita Boarding Grant ( Primary & Secondary boarding schools)• ECE Tuition Subsidy Grant • Remission of Fees for hostel for boarding schools• Vocational Tuition Grant• Special Education School Grant

B5.3 Other Grants • Language Teacher Grant

B5.4 Free Education Grant (FEG)• All Fijian students are eligible for Free Education Grants.• Students whose parents are Fijian citizens but hold overseas passports/Birth certificates shall pay fees equivalent to

the FEG paid for a student at a respective level.• All expatriate children from Pacific Island Countries (PIC) do not qualify for FEG but shall pay fees equivalent to FEG

paid for a student at the respective level.• Pacific Island Countries students enrolling into our schools will pay the local rate fees paid by Government under

FEG. This is the understanding based on the bi-lateral agreement signed between the Fiji Government and PIC and has been enforced since 2013. (subject to change depending on recent bi-lateral agreements)

B5.4.1 Fees: Resident Pupils The fees set out in the First Schedule shall be charged in respect of pupils who are ordinarily resident in Fiji and who are in full time attendance at the Government Aided Schools specified in such Schedule. Thus our students qualify for the Free Education Grant paid by the Ministry of Education.

B5.4.2 Fees: Pupils not Ordinarily Resident in FijiThe fees set out in the Second Schedule shall be charged in respect of pupils who are not ordinarily resident in Fiji or who are in part time attendance at the Government Aided Schools specified in such Schedule

Interpretation

For the purposes of these Rules, “a pupil ordinarily resident” in Fiji Includes a pupil whose parents or 1 of whose parents are or is in employment in Fiji.

Therefore, the Second Schedule does not apply to parents who are on working permit in Fiji for more than a year and the parent has to pay the normal fees.


NUMBER CATEGORY NORMAL FEES

1 PRIMARY Please refer to the tuition free grant schedule at B5The fee paid should be equivalent to the amount received for the allo-cation of each is child for the FEG. For example – for a school with 650

children the allocation per child is $206.

2 YEARS 9 & 10 $ 440.OO PER CHILD PER YEAR

3 YEARS 11 & 12 $ 485.OO PER CHILD PER YEAR

4 YEARS 13 $ 610.OO PER CHILD PER YEAR

Also note that those students who are non-residents and do not qualify as “ordinarily Residence” will still be subject to normal fees as in the Second Schedule of the Education Act.

Such parents are to provide: a. Working permits and contracts

b. TIN Numbers

c. All other requirements as for enrolment in Fiji schools which includes Birth Certificate, Report books and passports need to be provided by the parents.

B5.5 ECE Tuition Subsidy • Registered ECEs now receive $50 per term per 5 year old child. The ECE must be registered and can be attached to

a primary school or stand-alone site. It must be managed by a management committee.• Kindergartens that do not apply for the ECE free Education Grant will not be eligible for a teacher’s salary grant.• Students who are not Fijian citizens are not eligible for the ECE FEG.• Kindergartens receiving ECE FEG are prohibited from charging an extra fee from the students. No kindergarten is

permitted to levy a fine, fee or charge any student for any purpose.• Kindergartens are allowed to fundraise only with approval from PSE. All application must be sent to the SEO ECE –

the district office can assist with sending the application.• Kindergartens should adhere to the teacher pupil ration of 1:15 as per the ECE policy. • The grant shall be distributed as follows:

1. Administration & Operation………………………………. 45% (Teacher’s Wages (20%)/Bills/Stationeries)

2. Building & Maintenance…………………………….……... 15%

3. Nutrition (Milk & Fruits)…………………………….......... 10%

4. Recreational Re Sources & Facilities………..............15%

5. Resource Materials……………………………..….…......... 15%

B5.6 Special Education Grant• Education now receives $500.00 per child per annum• The grant shall be distributed as follows:

1. Administration……………………………….……............... 30%

2. Equipment/Aid/Resources…………………….............. 40%

3. Health/Welfare/Specialized Support……............... 10%

4. Furnitre/Vehicle/Building/Transport……............... 10%

5. Sport/Recreational Activities-………........................10%


B5.6.1 Primary Schools

School Category Tuition Free Grant per Child Baseline Grant per School10-50 $250.00 per child $10,000 per school

51-100 $250.00 per child $5,300 per school101-150 $250.00 per child $3500 per school151-200 $250.00 per child $3000 per school201-399 $250.00 per child Nil400-499 $215.00 per child Nil500-599 $210.00 per child Nil600-699 $206.00 per child Nil700-799 $200.00 per child Nil800-899 $195 per child Nil

900+ $175 per child Nil

The Criteria for usage of the grant is allocated accordingly:

• Administration/Management& Office Operations…30%• Building And Compound Maintenance……………………20%• IT, Computer………………………………………………………..15%• Library & Textbooks……………………………………………..10%• PEMAC & Science Equipment…………………………………10%• Stationeries……………………………………………………….15%

ØThe grant shall be paid out on termly basis based on the current school roll

B5.6.2 Secondary Schools1. Secondary Schools now receive the following amounts a year per child to cover the full cost of tuition.

2. Payments to schools will be made as follows:

School Category School Roll FEG per Child1 0-100 Year 9 and 10: $690.00

Year 11 and 12: $735.00Year 13: $860.00

2 101-150 Year 9 and 10: $620.00Year 11 and 12: $665.00

Year 13: $790.003 151-200 Year 9 and 10: $580.00

Year 11 and 12: $625.00Year 13: $750.00

4 201-400 Year 9 and 10: $430.00Year 11 and 12: $475.00

Year 13: $600.005 400-1000+ Year 9 and 10: $375.00

Year 11 and 12: $420.00Year 13: $545.00


B5.7 Criteria for Usage of GrantsThe Ministry of Education directs that grants be strictly adhered to as stipulated below:

Administration and Office operationLabor costs/Bank charges /utilities [bills]/Toners

Travelling/Petty Cash/Equipment Service, Wash Initiative

30%

Building and Compound maintenanceMaintenance of school buildings and shelters

Painting/RenovationPurchasing of Cleaning Agents/compound maintenance

20%

IT, Computers and TEST materialsComputer Lab tables and chairs /IT equipment

Computers/Printers/Connectivity enhancementsAC systems/Relevant TEST equipment

15%

Library Books and Text BooksLibrary books/Library Furniture/Librarians Wages

Reference books like EncyclopediaCataloging and Labeling

Database hardware and software set upsText Books

10%

Physical Education, Arts, Music and Science EquipmentPE equipment like balls, bats, gloves, demo mats, whistles, cone markers and nets

Appropriate Musical instruments and Arts materialsAppropriate Science Equipment Travelling costs at National Meet

Storage Facilities /Sports Levy

10%

StationeryLearning and teaching provisions like newsprints, vanguards, dusters, chalk, whiteboards,

markers, photocopy paper, blackboard rulers, foolscaps, folders, paper clips, cello tapes, glue, blutac and plasticine.

15%

B5.8 Vocational Tuition Grant• Each student receives $610 per annum as tuition grant.• The grant shall be allocated as follows:

1. Administration Costs 10%

2. Tools & Equipment 30%

3. Consumable Items 30%

4. Graduation Tools 30%

B5.9 Conditions for Utilisation of Free Education Grants• Free Education Grants shall be deposited every term in the School’s Bank Account. It shall be the responsibility

of the management and the head teacher/principal to ensure that the accounts are operational at all times. Any change with school management has to be communicated with the Ministry of Education without delay.

• Free Education Grants shall be used solely for the purpose of facilitating learning and teaching, administrative work, improvement and upgrading of infrastructure within the school.

• Free Education Grants shall not be donated, loaned or borrowed by any person or organization. This is considered misappropriation of funds and will be treated as a criminal matter.


• School funds may not be expended unless approval has been granted through a duly convened committee meeting except for daily operation expenses. Funds expended during emergency should get a retrospective approval

and it must be reflected in the minutes of the meeting.

B5.10 Requirements for Acquittal of Free Education Grants Schools given Free Education Grants must adhere to the regulations set forth by MoE.

1. The Cash Book details the total tuition allocation for the school. It also includes the total amount committed and the reducing balance of every transaction.

2. Payment Voucher (refer to appendix 5) –To be prepared using FEMIS

http://www.femis.gov.fj/femis/School/School_Vouchers.aspx

3. The hard copy should still be kept in the office.

4. For approved schools with no internet access to be photocopied and used to record any item purchased for the project.

Acquittal Record Sheet5. (Refer to appendix 6) – should show all the transactions done including the invoice number, the amount

credited, evidence of reconciliation done and whether it has been correctly acquitted.

6. The cash book and the six allocation files shall be kept at the school and made available to MoE officials for scrutiny during their visits.

7. The account may be audited by any person with a degree in Accounting and currently in practice. The auditor selected can include a teacher in Accounting, Head of Department (Commerce or Accounting) of any school to a practicing Accountant in the public or private sector but to be an outsider from the school. However, s/he shall give a certificate confirming the audit, and submit a report of the findings and recommendations.

8. The school shall submit the audited financial report, endorsed in the Annual General Meeting to the Ministry of Education no later than March 31st annually. The closing date is 31st December for the financial year.

9. The AGM conducted must include parents and school community. Failure to submit the audited financial report and the Annual General Meeting minutes on time may result in future grants being withheld.

10. Head teacher/principal and teachers shall not hold trustee positions in any school account except in schools offering vocational courses where the principals and teachers are required to operate the In-Centre Grants account.

11. Discrepancies identified by the Auditor may prompt the Permanent Secretary for Education to institute disciplinary action or legal proceedings against the school or individuals implicated.

B6 FINANCIAL PROCEDURES AND PROCESSESStep 1: Schools must obtain a Receipt Book affixed with the school TIN number

Step 2: Schools must have Payment Vouchers

Step 3: All purchases over $1000.00, 3 quotes must be obtained – please refer to the procurement process below for further details.

Step 4: Schools must have a proper Cash Book


Step 5: Schools must have six Files for keeping all documents such as Payment Vouchers, Receipts, Bank Statements and all the allocations to have one file each e.g. Administration, Infrastructure, PEMAC, Computer etc.

Step 6: Schools must have a competent person responsible for keeping proper records, filing relevant documents and reconciling payments, cheque buds, receipts and bank statements

B6.1 Preparing Cheques for PaymentStep 1: For payment purposes, a Payment Voucher is to be prepared by one of the signatories (or the Bursar). This can be generated by FEMIS and authorised by the School Head and approved by either the School Manager or the School Treasurer. The same person preparing the Payment voucher cannot approve the payment voucher. This will only be done after getting the required quotations/Invoices based on the amount of the purchase.

Step 2: Before signing the cheque, the payment voucher needs to be completed, approved and authorised. Signatories must see that the cheque butts have been filled in clearly to indicate the amount, what the payment is for and the date of payment. The payment voucher should be generated by FEMIS.

Step 3: Cheques to be signed by approved signatories and paid directly to the supplier. The original invoice and receipt must be obtained from the supplier and attached to the payment voucher. The receipt must be entered into FEMIS within 3 days of receipt and the goods entered in the school inventory.

Step 4: The cheque paid out must be for the exact amount of materials purchased from the supplier (no extras) and need to be photocopied. This will be attached to the Payment Voucher.

The following documents need to be attached to the Payment Voucher in this order:

• Invoice – (Name of the Supplier, Address, Date, Details of items purchased)

• Quotation

• Photocopy of Cheque Leaf and Cheque Butt filled

• Original Receipts attached. Receipts from cash register, and other similar machines must be photocopied as ink would fade

Prepare a separate Payment Voucher and Cheque for every purchase made. One cheque, one payment voucher, one supplier.The amount stated in the Payment Voucher should match with the amount in the quotation, invoice, cheque, receipt and the bank statement when reconciling.If the supplier does not have receipt then they need to fill and sign the School Receipt Book. The name, contact information and company stamp if applicable needs to be on the Original Receipt.



Summary of Common Mistakes made by Schools

Mistake SolutionWriting a cash cheque to a supplier Cash Cheques are not to be used.Incomplete cheque butt Details filled such as name of the supplier, invoice/ receipt

number, amount spent and Signatories should not sign if the cheque butt is incomplete.

Using Petty Cash Fund for buying items not al-lowed such as grog, recharge card, meals and high transport cost.

Clearly outlining this during the workshop and during the men-toring visit. (grog can be purchased for traditional ceremony)

High transportation costs Proper planning of making trips for quotations , purchasing which should coincide with the activity plan for items to be purchased

Same signatories signing the cheque Three signatories to be rotated in signing the cheque.Purchasing items not in the school annual plan Purchase items only in the approved FEG Categories and in the

school’s annual plan.Incomplete Payment vouchers Payment vouchers needs to be completely filled, approved and

authorised before a cheque is issued.Signing Blank Cheques Blank cheques should never be signed. It increases the risk of

Fraud.

Cheque Book not kept in the School Office The Cheque book must always be kept safely in the Head of the schools office. Under no circumstances is it to be taken home by anyone.

Not obtaining 3 quotes Three quotes must be obtained for all purchases over $1000.Not following Financial procedures The School Head must ensure that the finance procedures are

followed and help the manager if required. The Management is voluntary but the Head of the School is the paid representa-tive of the government. If the Management is not following the procedure, and the Head of the School and Manager are unable to solve the problem, it must be reported to the District Office. Bad Finance practice within a school will affect the promotion of School Heads.

B6.2 Uploading Financial Information on FEMIS• FEMIS is the information management system of the Ministry of Education www.femis.gov.fj• FEMIS voucher system uses project codes to directly offset each category of allocation.• FEMIS calculates budget allocation in real time based on live student enrolment data. • All payment Vouchers should be generated from FEMIS.• All purchases and payments made must be uploaded on FEMIS within 3 days of purchase/payment date for schools

with internet connectivity.• Schools without connectivity must submit to district office for FEMIS update within a month after purchase/

payment date (FEMIS POLICY REVIEW).• FEMIS voucher system uses project codes to directly offset each category of allocation.

Please contact the FEMIS Team on [email protected] for any questions about entering your FEMIS data. Please contact your district office if you have any questions about FEG allocations.


B6.3 FEMIS Voucher Mechanism


B6.4 To Generate REPORTS using FEMIS• Select Allocation and Expenditure• Three types of allocation and expenditure reports that FEMIS can generate.

1. Allocation detailed report

2. Spending detailed report

3. Spending summary report

B6.5 Procurement Process

B6.5.1 Competitive Procurement• Public tenders must be called for any procurement of goods, services or works valued at $50,001 or more.

• Competitive quotes, instead of public tenders, may be called for procurements of $50,000 and less.

• Quotations may be received verbally for the purchase of goods or services estimated to cost less than $1,000. These quotes must be recorded and certified by the officer receiving them.

• Schools found splitting purchase orders to circumvent the need to obtain written quotations (less than $1,000) will be liable for surcharge.

• Schools must ensure that all quotes/purchases are made from credible registered companies.

TendersInvitation to tender

All invitations to tender should include the following minimum information:

1. detailed specification of the tender or details of how additional information can be collected/accessed;

2. any requirements regarding the form in which the bidder’s response should be presented;

3. the final date and time by which all bids should be received;

4. The way in which the bidding documents should be marked and the address to which it should be delivered;


5. any tender deposit required and whether it should be refunded;6. The criteria by which responses should be evaluated;7. Information about how both successful and unsuccessful bidders will be notified;

Where any alterations are made to the “invitation to tender”, such information must be published in the same manner that the tender was advertised.

Receipt of tenders1. The tender box must be provided at the location specified in the “Request to tender”.

2. The tender box shall be equipped with two separate locks. One key shall be kept by the Chair of the Tender Board and the other by the School Head

3. All bids delivered/received shall be placed inside the tender box.

Opening of tenders1. Bids shall be opened by the Tender Board Secretary and at least one other board member of

the Tender Board. All bidders or their representatives of bidders shall be allowed to witness the opening of the tenders but not allowed to read any details of the bid.

2. All bids received must be officially stamped, initialed and recorded in the Tender Register maintained by the Tender Board Secretary and verified by the board member present at the meeting.

3. In cases where the tender requires a tender deposit, the Tender Board Secretary shall issue receipts for the amounts received to the bidders.

Consideration and evaluation of tenders1. A representative from the MoE with relevant technical expertise for technical tenders. For

example a representative from AMU for all building construction

2. The Chair of the Tender Board or Evaluation Committee must ensure that bids are evaluated in a transparent and fair manner using the evaluation criteria specified in the “Request to tender”.

3. Bids that do not comply with the mandatory specifications or conditions in the “Request to Tender” shall be considered invalid.

4. If a bid is unclear in certain areas, the Evaluation Committee may direct the Evaluation Committee Secretary to seek clarifications in writing. However, no alterations shall be made to any tender documents.

5. Upon Completion of the evaluations, Secretary of the Evaluation Committee shall prepare a report including:

a. a list of all bids received;

b. the evaluation of each bid against each evaluation criterion;

c. the ranking of bids based on the evaluation criteria- whether on an individual or consensus basis;

d. The approved or recommended bidder.


6. The report must be signed and dated by each member of the Tender Board or Evaluation Committee.

7. Once a tender has been approved, the Tender Board Secretary must inform all unsuccessful bidders in writing of the outcome of their bid and the name of the successful bidder.

8. The Tender Board Secretary shall inform the Permanent Secretary and Director Finance the name of the successful bidder

9. A written contract or agreement must be entered into with the approved bidder for the supply of goods, services or works tendered.

B6.5.2 Local Procurement1. A local purchase order shall be issued when procuring any goods, services or works from an

organization within Fiji, unless a contract or agreement has been entered into.

2. All school heads must take charge of all purchases of the respective school allocations. They must ensure that the purchases are approved by School Management; they are accountable for all approved purchase orders raised from their Schools and must ensure that the receipt of the goods is delegated.

Receipt of Goods, Services or Works1. Upon receipt of the goods, services or works, the officer responsible shall verify that their receipt

is in good order and that the invoice is in accordance with the Local Purchase Order (LPO).

2. The officer must be an officer other than the officer authorizing the LPO or raising the PO (buyer).

3. If the quantity of the goods received is less than the quantity shown in the supplier’s invoice or delivery note, the receiving officer shall furnish a report to the Heads of School who shall arrange a claim against the supplier or carrier.

4. If the goods and packages containing goods have apparently been damaged or tempered with prior to delivery, such goods shall be opened in the presence of the carrier’s agent and the receiving officer must furnish a report to the Head of School who shall arrange a claim against the supplier or carrier.

5. All claims on suppliers or carriers should be made within the terms of payment agreed upon.

6. For goods, services or works subject to a written contract or agreement, the receiving officer shall verify that claims for progress payments are in order and delivered in accordance with the contract or agreement.

B7 PAYMENTS• All official payments are to be made by cheques, through electronic payment credit card or fuel card except where

payable from petty cash.• All payments are processed through payment vouchers generated through FEMIS (except for non-internet

connectivity schools) and certified by School Heads. Separate vouchers are to be used for separate payees and for the payment of different services.

• The clerical officers, executive officers and bursars preparing a payment voucher must ensure that all relevant information required has been included on the payment voucher or attached to it, before forwarding to the school head and Management for authorization.

• The school head must not certify a payment as correct unless:


1. it is in accordance with an LPO, indent, contract, invoice, statement or other authorization;

2. there is documentation that the goods, services or works have been received or rendered;

3. sufficient uncommitted funds are available for payment of the account;

4. the account is not fraudulent and has not been previously paid;

5. The expenditure account it is charged to is correct.

• The school head must initial any altercation to the payment voucher.• The school head must immediately inform the Director Secondary, Director Primary or the District Office in writing

if any anomalies sighted or if the channel of authorization has been breached.• All cheque books pertaining to the School Grant/Development account must be kept with the school head and at

no point in time must be taken out of the office. • Immediately after payment has been effected, the admin officer/ bursar must stamp “paid” on all vouchers and

supporting documentation to avoid any double payments.

B7.1 Payment of Wages• If a school is hiring staff and using government funds they must follow the governments hiring guidelines.

• A Payment Voucher must be prepared, authorized and approved for the payment of labour and a cheque for the exact amount of the payment of labour must be prepared. Please follow the steps for making a payment as outlined earlier.

• A receipt must be prepared to indicate that the wages are received. The recipient must also sign the Payment Voucher indicating that he/she has received the money for the work being done

B8 SCHOOL FUNDRAISING Permission for fundraising will only be given in very special circumstances. This is requested through the District Education Office and processed by AMU for approval by the Permanent Secretary for Education. The requirements for fundraising approval include:

• objective of the fundraising • Project for which fund is raised and the amount sought • the date of the proposed fundraising • the type of fundraising• copy of Audited Financial Report for the previous year• a copy of the School Plan and School Budget for the year

After the fundraising the schools should:

1. Produce an account of funds raised to the AMU through their District Education Office within a month.

2. Ensure all funds are deposited in the school development bank account

3. The project must start within 3 months of the funds being raised.

4. Ensure quality assurance is maintained during the whole process.

Important to note also are:

• A permit for the fundraising must be obtained• One fundraising per year is allowed• Learning and Teaching time must not be compromised• No financial target shall be set on any students to raise• Health and safety issue must be observed • Please refer to the Fundraising Chapter for further details.


Fundraising that is organized outside the school by other groups is permitted and does not require permission. This would include fundraising by old scholars, Women’s Groups, PFTA and the community. This is fundraising independent of the school, but for the benefit of the school.

B9 TRANSFER OF FUNDS BETWEEN ALLOCATIONS (VIREMENT OF FUNDS)As a last resort, requests for transfer of funds between allocations can be made by the School Manager to address special need of the School if the specified allocation has insufficient funds. It must be proven that there is no need to spend the allocation on the original purpose.• Identify savings from any of the other five allocations – The library allocation must be spent on books and cannot

be transferred.• State the amount of savings identified• State the allocation into which the savings will be moved to• Provide full justifications for the request

A letter of request for transfer of funds between allocations shall be written to the Permanent Secretary for Education attaching all the information mentioned above (1). The letter should be lodged with the Director (Finance, Secondary, and Primary).

The Standard Operating Procedures of the selection of a suitable contractor to carry out capital works in the School is as follows:-

• Template for Request for Transfer of Funds between allocations.• Tender Process for Capital Works.• Scope of works for capital works must be done before calling for tender.• The members of the School Management Committee must submit full disclosure of their company should they be

interested in putting up a bid and declare their interest.• The selection process must be open and transparent.

B9.1 Petty CashPetty Cash is permitted if agreed by the management.

B9.2 ProceduresThe Petty Cash Fund shall be controlled by a delegated Officer/Admin Officer in the School. The Officer shall be the approved custodian of the petty cash float and the Head of School shall be an individual as authorized backup in absence of the Clerical Officer.

The petty cash custodian must ensure that each reimbursement is:

1. Legitimate;

2. Appropriate;

3. Reasonable; and

The Petty Cash should only be used for allowable purchases that are less than $50 and where the vendor will not take a cheque. The maximum petty cash float to be kept in the school is $100.

• A cash cheque for $100 will be the Petty Cash Fund for a month. The school is required to write cash cheque only for Petty Cash Reimbursement and not for any other transactions. The payment voucher must be written for the cheque, as with any other purchases.


• At the beginning of each month, if there is a need for replenishment, a cash cheque needs to be written depending on the sum of balance on hand for replenishment. For example, if the Cash on Hand at the end of the month is $40.00, then a cheque will be written for $60. The amount of petty cash in the school will not exceed $100.

• Replenishment is on the condition that whatever has been spent has been fully acquitted (copies of vouchers and receipts) attached and the Petty Cash Record Sheet completed and approved by the Head Teacher.

• Petty Cash fund and records are to be kept at the school in a safe and secured place. • Clerical Officers must provide weekly reconciliation of petty cash to the Head of school. If the School does not

have a clerical officer, the Head of the school is responsible for providing the reconciliation to the Manager and Treasurer.

• All petty cash vouchers (please refer to the next page for an example of a petty cash voucher) and receipts must be verified and supported by the Head of School

• The petty cash book must be updated and reconciled weekly and signed off by the school head.• Petty Cash Fund shall not be used for the following:a. Cashing of personal cheque for any reason;

b. For personal loans to staff members;

c. For financing of IOUs for personal reasons; and

d. For any other similar purpose which would be considered inappropriate.

• Items purchased using the Petty Cash must be stated in the schools approved budget. It is not for emergency or items that are not in your approved budget.

• Funds should never be left unattended and unsecured. In the event that funds are lost or stolen, the Petty Cash Custodian must immediately notify the Head of School/Management to take further necessary action

Example - PETTY CASH VOUCHER NO.: ___

___________________________________________________ Name: __________________________ Date: _____________

Particulars Amount

TOTAL

C/F BALANCE

Approved By: ______________________ ______________ __________

Name Sign Date

Prepared By: _____________ ________ ______________ __________

Name Sign Date

Received By: ______________________ ______________ __________

Name Sign Date


Example of Petty Cash Reconciliation

School No: School Name: Total Grant: $

Education District:

Petty Cash Allocation:$

Date Description Voucher #(Petty Cash

Book)

Receipt (yes) Payment Balance

Opening BalancePetty Cash Reimburse-mentTotal

Closing Balance Cash on HandAmount to be ReplenishedCash On HandMust be equal to Petty Cash float

Paste the receipt below

Receipt shall be filled by the supplier. The receipts must contain the description of goods bought along with name and contact information of the Vendor.



Standard Operating Procedures for Capital Works from the Building Grant

CAPITAL WORKS

STANDARD OPERATING PROCEDURES

Paste the receipt below



B10 FREQUENTLY ASKED QUESTIONS 1. What happens when schools exhaust an allocation?• Transfer of funds between allocations should be the last option and School Heads and Managers are urged to

ensure that they utilize the funds for the specific allocation it has been allocated for.• Request Letter shall be written and signed by the school Manager with the necessary documentations and details

stating clearly the reasons and Justifications for transfer of funds between allocations.• The correspondence shall come through the Directors for endorsement and recommendations to the PSE.• The final approval will be given by the PSE.• Please note that a school must manage the allocations over a year, not on a daily basis for example; In term 2, a

primary school may have a high stationery cost for LANA, but they will spend less on stationery in Term 3. 2. With the introduction of the FEG, are schools still allowed to fundraise?

Permission for fundraising will only be allowed by the PSE in very special instances and need to be soundly justified.

Schools should:

• abide by the Gaming Act 1978;• ensure that students’ learning time is not compromised through fundraising; and• Ensure that no child is victimized for non-participation.

3. Can schools use funds from the FEG to finance current liabilities?

Minor liabilities can be serviced from the FEG and NOT to pay off large school debts. This can only be approved by the PSE after providing full evidence that the debt incurred was for the improvement of the school.

4. Are schools allowed to re - invest surplus fund for instance as fixed deposit?

FEG funds should be utilized only for the purpose it was intended for and NOT for any conceivable business ventures.

5. What is the Ministry’s position on schools that are governed under one governing authority - umbrella accounts?

The governing authority shall open a separate school operation account so that the grant goes directly to the schools where the local management has access to the grant to meet the needs of the school.

6. Apart from the six broad allocations can schools include other needed allocation such as - Insurance [Sports] FNPF contribution for support staff?

The broad allocation confirmed by the Ministry remains and schools can tag these expenditures to the relevant allocation as in this case it will be a sub - allocation for Administration and Office operation.

7. Can payment of students’ insurance be included in FEG?

Yes. But the MoE has the discretion to refuse this payment if the terms of the insurance are not clear.

8. Is selling of Religious books still allowed in school?


The Ministry respects this practice especially in Faith Based schools.

9. Can FEG be used for participation of schools in sports activities such as Milo Kaji and Coke Games and life skills activities like scouts rally and girl guides camp?

The allocation on PEMAC must be utilized to the need of the three areas – PE/ Music/ Art & Craft and not entirely used up for PE activities. Schools participating in sporting activities at National level – that are approved by the PS - can also source from the PE portion of PEMAC allocation. A proportion can be worked out to assist sports organized and other extra-curricular activities. As long as the school has already met all the curriculum needs for Music, Art and Craft. Please give special consideration for children from disadvantaged backgrounds to allow them to participate in these activities.

10. Are schools allowed to keep petty cash and sourced from which allocation?

Yes but schools need to have a clear guideline on the utilization based on the school context. This can be sourced from the Administration and Office Operation allocation.

11. The need to reassess percentage for each allocation should be considered especially for the Administration and Office Operation as it seems to be the compelling element for transfer.

FEG is still a new initiative and the Ministry is taking note of the associated emerging issues thus needed time for further assessment before incorporating changes. FEG Allocations have been revised and will be reviewed as per need. However, learning and teaching is the core business of the school and schools need to spend money on learning and teaching resources.

12. What fund should the school utilize in case of an emergency?

A contingency fund should always be on hand to deal with emergencies and can be sourced from the Administration and Operation allocation. This applies to students being injured whilst at school. School should formulate important guidelines and procedures for emergency situations and ensure that the School has implemented its OHS Policy.

All students must be properly supervised in the school compound at all times. Students who are injured outside of school hours become the responsibility of the parents.

13. Can schools engage secondary teachers (accounting/economic background) to audit their account due to the high cost incurred for engaging registered auditors, accountant?

It’s a viable option especially for small and remote schools since their grant is not significant. The Ministry also stands ready to assist should the need arise and request for assistance can be directed to the PSE

Refer to School Auditor Circular in Appendix 6

14. Cheques are not accepted by Post Offices in maritime areas and the possibility of schools employing a double account. [cheque and passbook]

Maritime schools are allowed to operate on passbook account or have both depending on the contextual need.


15. Where will schools source funds from to remunerate language teachers?

There is an allocation with the Primary Section that looks after the remuneration of the language teachers. Head Teachers need to apply

16. If a relief teacher is not deployed to cover replace a teacher who is ill or on maternity leave is there any allocation with FEG to pay retired teachers so that the children do not suffer?

No, retired teachers cannot be paid from the FEG. The head teacher/principal should send a request in advance. The application and related documentation to the Primary/ Secondary section should be sent as early as possible to allow ample time to necessitate and process appointment of a relieving teacher.

17. Which allocation will the school source from for payment of school Chaplain/Deaconess?

Schools can source the payment from the Office and Operation allocation.

18. What is the Ministry’s position for ‘out of school children’?

The right enshrined in the constitution ensures that every child receives an education. Schools shall not discriminate against any student from joining the school, including children with a disability. If the school is overcrowded that may be referring to a nearby school with space, after consultation with the District Office. If a child does not have all their educational records the school must admit the child and assist to obtain the educational records. The management and teachers must report any out of school children to the district office.

19. High cost incurred on operation and travelling for small, remote and maritime schools. The feature of varying disadvantages remains ever pressing where the management, teachers and parents have to grapple with. To transport building materials to some remote schools bears a significant amount whilst considering the small grant they receive

MoE will prioritize capital assistance for small, remote and maritime schools.

The Ministry has addressed this disparity by redistritributing the grant rates and providing additional financial baseline for small, remote and maritime schools. Maritime and remote schools should also plan their expenditure to minimize transport costs.

20. How can parents pay for the extra-curricular cost and not to levy students

The Ministry will not prescribe a strategy as this is an issue to be dealt with at a school level. However no child can be denied their right to education and all subjects in the curriculum should be available for all students. The school can use FEG to enable very disadvantaged students to attend extra-curricular activities. This should be a very small number of children in the school.

21. Can district education officers be retained as a signatory to the school account?

District Officers will remain as a signatory for schools Development accounts only and for schools operational accounts that are controlled by the MOE


22. Can the Transport Assistance qualifying criteria be reviewed to include Stage 3?

• Students are entitle to a fare within the zone.• The Zoning Policy applies to urban schools only therefore the schools in the rural area can qualify for stage 3 or •

Rural Stage coupon.• Students who live outside the zone are entitled to a maximum of two stage return fare and parents should bear the

cost of any remaining balance. • The initiative is to assist with parents costs. It may not meet all transport expenses.

23. Who else can sign the application forms for busfare assistance apart from Justice of Peace (JP)?

As stipulated in the Busfare Assistance Application form SectionB any of the following may sign: - Head Teacher/ Principal, Religious Leader, District Education officer, Turaga ni koro.

B11 GOOD FINANCIAL MANAGEMENT PRACTICES FOR SCHOOLS

Greed, revenge, disillusionment, a challenge, the system ‘owes’ me, , drawn in by others, family or cultural pressures.

Preventing Fraud at the school level:

• Ensure that everyone understands that fraud will not be tolerated, and how to report suspected fraud.• Ensure all procedures and provided templates are used. • Do not use cash cheques, do not sign blank cheques.• Always obtain quotes and collect receipts.• Always have financial records in the school office that are up to date and available for monitoring at all times.• The school community should be kept aware of how much money the school has received, and how the money is

spent.

Preventing Fraud through individual actions:

• Promote professional and right practice by behaving with honesty. • Take reasonable steps to avoid real or clear conflicts of interest.• Use school resources in the correct and appropriate manner • Report suspicions or improper conduct.• Assist when required in any fraud investigation. • Understand your roles and responsibilities. • If unsure talk to your District Officer/Finance Office

Detecting Fraud - Red Flags

A person may have:

• close relationships with suppliers,• seeks to influence others not to follow the procedures, asking people to sign cheques for cash, or blank cheques,

does not complete the payment voucher,• reluctance to allow changes in systems or processes, • missing financial records,• goods purchased that are not available in the school and are not entered into the school inventory,• goods purchased that do not reflect market price


Responding to Fraud

• The Ministry of Education acknowledges that it is possible that some incidents of fraud may occur with respect to the delivery of the program.

• However, once fraud is suspected or detected the governments ‘zero tolerance’ attitude applies.• Zero tolerance requires the government to investigate the matter, prosecute offenders, where appropriate and

seek • recovery of losses and the application of appropriate penalties.

Report immediately

A report to the Ministry must include the following (where known): • an account of the facts giving rise to the allegation(s); • the names of the suspected offender(s), witness(es), relevant documents; • A nominated contact officer. Add FICAC Whistle Blowing Reports. Reports of suspected corruption can be made to FICAC 1322 (Vodafone or Digicel) or on the https://www.ficac.org.fj/report/report.phpIt is not mandatory to provide your personal detail. FICAC accepts anonymous reports.

Case Study OneSchool X was one of the schools that was involved in practising bad practice in financial management. The Manager and Treasurer were not able to attend to school matters due to work commitment. Due to the tight schedule of the Treasurer and Manager, they over-relied on the Head Teacher and one of the assistant teachers to do the record keeping of the Financial Procedures and other school related duties. One of the bad practices the School Management Committee did was having a series of blank cheques pre-signed for the teachers to do the purchases as they needed.

The over reliance and the trust assigned to the teachers by the School Management Committee was enough for the teacher to take full advantage of the pre-signed cheques. This particular teacher took these pre-signed cheques and went on a shopping extravaganza, buying food for his family, clothes and other goods.

Consequence of the Fraud

The School Manger and Treasurer were suspected of Fraud and interviewed by the police. They were cleared of fraud and the teachers were identified as the culprit. The teacher was immediately suspended without pay and had to face the charges laid against him by the police and the Ministry of Education. The teacher lost his job and is no longer able to work as a teacher.

Lessons Learnt

• Avoid having series of pre-signed cheques.• As elected representative from the community carry out the responsibilities diligently. • Teachers can assist in keeping the records but avoid handling the cash and never involved in writing cheques.• The Head of the School Must monitor the financial records, and ensure the cheque book is kept in their office.


Case Study TwoIn this School Y there was a change in leadership where the Head Teacher retired and the Assistant Head Teacher was transferred to another school. The incoming Head Teacher and the Assistant Head Teacher did not check the school financial records. As a result the Treasurer took full advantage of this and had the financial records such as cheque book was with her. She wrote numerous cheques signed by her and the Mothers Rep who trusted that she was doing the correct thing. The Treasurer went to an extent of forging the Mother’s Rep signature. This happened without the knowledge of the Head Teacher and the Treasurer went on a shopping spree.

The School Manager was committed with other business, and had not been checking on the school finances. The Treasurer was very good at her job, and never wanted anyone else to see the cheque book or the files.

Consequence of the Fraud

The case was reported to the police and the Treasurer is facing criminal charges. The money that was stolen had to be paid back to the school. This caused finance problems and shame for the family of the treasurer.

Lessons Learnt

• Proper handing over to be done to incoming Head Teacher in presence of School Management Committee and the representative from the Ministry of Education.

• As elected representative from the community carry out the responsibilities diligently and be present in school when required.

• Awareness needs to be conducted after attending the workshop to the staff and the community for accountability and transparency.


PLANNING TEMPLATE FOR A SCHOOL BUDGET ANTICIPATED REVENUE (INCOME) (Sample)

No. Items Initial Cost Actual1 Income and Grants2 Free Education Grant – Operational Account $25,000.003 Per Capita Grant for Boarding Schools – Operations Account4 Religious Bodies5 Community Contributions/Donations (Women’s /Old Scholars

Clubs) - 6 Foreign Agencies/Embassies7 Income Generating Activities (bazaar, concert, fund raising, Farm-

ing, bees etc.)8 Sales from School Canteen - 9 Sales from Students Products

10 Interest from Fixed Deposit 11 Capital 12 TOTAL INCOME

13 ANTICIPATED EXPENDITURE14 Administration & Operation 15 Bank charges $50.0016 Bills payment :

Water $100.0017 Electricity $150.0018 Telephone/fax $100.0019 School Management Expenses $200.0020 Salary of Support Staff $1,200.0021 Land Lease $250.0022 Loan Repayment $150.0023 Prizes $200.0024 Audit Fees $300.0025 General School Equipment (generator, fax, photocopier) $300.0026 Building & Maintenance27 School Ground Maintenance (lawn mowing, mower repairs) $1,000.0028 Compound beautification $100.0029 Furniture Repairs/Maintenance $300.0030 School Furniture $600.0031 Building Materials $3,000.0032 IT, Computers & Vocational Materials

Appendix 1


33 Computer Equipment (computers, printers, connections) $3,000.0034 Internet Installation & Connections $300.0035 School Tools (e.g. gardening or carpentry tools) $600.0036 Computer Lab Tables & chairs $600.0037 Library Books & Textbooks38 Instructional Materials (Textbooks) $2,000.0039 Library Books $500.0040 Library Book shelves $2,000.0041 Physical Education, Music, Art & Craft & Science Materials42 Science Lab Equipment $2,000.0043 Sports Equipment $750.0044 Musical Instruments $750.0045 Stationery46 A4 paper $500.0047 Ink Cartridge/Toner $900.0048 Teaching aids $2,400.0049 Office stationeries (paperclips, folders, newsprint etc.) $500.0050 Other $200.005152 TOTAL EXPENSES $25,000.005354 BALANCE $0.00

55


Budget Template ANTICIPATED REVENUE (INCOME):

Government Income & Grants

Other Income & Grants

TOTAL INCOME

ANTICIPATED EXPENDITURE:

TOTAL EXPENSESBalance

Appendix 2


An example of a Balanced Annual Report & Auditor’s Work

2013 Financial Summary

2016 Opening Balance $9,300.00Total Incoming funds $12,300.24Total Expenditure $10,202.002015 Closing Balance $11,398.24 Cash at hand $ 340.00 Balance at bank $11,058.24 Amount in Fixed Term Deposit $ 0.00

Note: For the books to balance :2013 Opening Balance 9,300.00 + Income 10,202.24 – Expenditure 10,202,00 MUST = Closing Balance 11,398.24 ALSO Cash at hand 340.00 + Balance at bank 11,058.24 + Amounts in fixed term Deposit 00.00 MUST= Closing Balance 11,398.24

Appendix 3


Appendix 4 Log Book Template

ALLOCATION: AMOUNT ALLOCATED:

TERMLY ALLOCATION TERM 1 TERM 2 TERM 3$ $ $

EXPENDITURE

DATE PARTICULARS AMOUNT BALANCE REFERENCE

ENDING BALANCE


Appendix 5A Payment Voucher

PAYMENT VOUCHERP. V No. _______________________

1.0 SCHOOL NAME: _________________________ PROJECT: ___________________

2.0 DATE: ____________________ CHEQUE No. ________________

3.0 PAYEE: ___________________________________ AMOUNT: $ ________________

4.0 BUDGET ALLOCATION NO: _____________ BUDGET ALLOCATION: $ ______

5.0 TOTAL AMOUNT SO FAR SPENT ON BUDGET ALLOCATION: $ __________________

6.0 BALANCE TO DATE ON BUDGET ALLOCATION: $ __________________________

7.0

DETAILS $ cents7.1

7.2

7.3

7.4

7.5

TOTAL


8.0 PREPARED BY: ................................................ 9. AUTHORISED BY: ...................................

School Treasurer/Bursar Head Teacher/ Principal

10.0 APPROVED BY: ...............................................

School Manager/SEO

11.0 Note: All supporting documents (Invoice and Quotes) are to be attached to the payment voucher before forwarding for signing. Please remember NEVER to sign a blank cheque.

__________________________________________________________________________________

12.0 Cheque Received by: _________________________ Date: _________________

One payment voucher, One Cheque, One supplier

12.0 Check list (Documents to be attached to Payment Voucher) 12.1 Receipt attached: YES/NO 12.2 Receipt amount: $________________ 12.3 Receipt No. _______________ 12.4 Three Quotes attached if over $1000: YES/NO 12.5 Entered into Master Record Sheet: YES/NO 12.6 Entered into FEMIS: YES/NO 12.6 Date of reconciliation (daily): ______________ 12.7 Reconciled to bank statement YES/NO: 12.8 Date Bank Reconciliation: _______ 12.9 ____________ ______________ _______________ _____________ Signature Name Position Date


Appendix 6 Record Sheet

ACQUITTAL RECORD SHEET

PV No. DATE DETAILS INVOICE NO. CREDIT CLAIMS RECKONABLE ACQUITTAL

SCHOOL NAME: _________________________________________________

TOTAL

PROJECT: _______________________________________________________________

CHECKED BY: __________________________________________ ___________________

NAME SIGNATURE

POSITION: __________________________________________


Appendix 7SCHOOL CONSTITUTION-SAMPLE FRAMEWORK

1. NAME

The name of the Committee shall be ……………………………………………………………….

2. PLACE OF OFFICE

The registration office of the Committee shall be at the ……. …………………..Primary School.

3. PURPOSE OF THE COMMITTEE (NOTE to committees establishing or revising constitutions: The committee establishes its objects in consultation with the controlling authority, staff and parents.)

The objects of the committee shall be to:

……………………………………………………………………………………………………………………………………………….

4. MEMBERSHIP

The management of the school shall be vested in a committee which shall consist of the following members:

• A chairperson, who can also be manager of the school• A secretary• A treasurer• The school head or his/her representative• At least three other representatives elected from the parent body, including at least one from the PTFA and

Women’s Group.

Women are encouraged to be part of the committee and any reference in the constitutions that excludes women’s participation should be removed. Committees should encourage diversity, people of all ages, people of different religions, and people with a disability should actively encourage running for election.

5. ELECTION OF THE COMMITTEE

(Where this is determined by the controlling authority)• The committee shall be elected annually by the controlling authority of the school according to the regulations

effective at the time.• The chairperson shall be appointed by the controlling authority at the time of the annual election of the committee• All elections of Committee members shall be held at the Annual General Meeting.• All parents/caregivers with children actually enrolled in the school shall be eligible to vote in the election of the

committee and shall be notified in writing at least fourteen days in advance by the secretary of the date, time and place of the Annual General Meeting.

• Committee members shall serve tenure of three years from the time they are elected.• Election shall be by straight out contest and voting shall be by secret ballot. • In the event of equality of vote, the election supervisor shall convene a second vote immediately.• All retiring members of the committee shall be eligible for re-election.• Should a vacancy occur during the year, the committee shall co-opt another member from among the parents who

are entitled to vote, and the vacancy shall be filled by election at the next Annual General Meeting.• In the event of the election of a new committee, proper handing over must be done


6. COMMITTEE MEMBERS’ PERFORMANCE OF DUTIES

Should a member of the committee be found unable to carry out his or her duties effectively EG.ATTENDNCE, NEGLIGENCE OF DUTY, another member or members of the committee may execute a vote of no confidence in the officer. Should over 50% of those present at the meeting concur, the officer will be requested to step down from his/her position.

7. MEETINGS OF THE COMMITTEE

• The Annual General Meeting shall be held each year after 31st of December and before March 31st of the following year to receive the FEG, at a time and place to be decided by the committee. At least 14 days’ notice of the annual general meeting shall be given by the secretary to all who are eligible to cast votes as defined in 3.2 of this constitution.

• At every Annual General Meeting no less than 30% of those eligible to cast votes must be present to form a quorum

• The Annual General Meeting shall transact the following business:1. Minutes of the last Annual General Meeting

2. Annual Report

3. Audited Financial Report

4. Motions (if any)

5. Election of Office Bearers (If applicable)

• The committee shall meet at least once a term and as often as necessary for the efficient running of the school.• The secretary shall notify in writing all members of the committee of the date, time and place of meetings of the

committee at least 7 days in advance.• In the absence of the chairperson the committee shall elect a chairperson for the meeting only from among the

members present.• At least 60% of the committee must be present to form a quorum.

• Any committee member who is absent for two consecutive meetings without a genuine reason is deemed to have resigned.

• A Special General Meeting may be convened at any time at the discretion of the committee or at the request of 30% of eligible parents/caregivers as defined in 3.2 of this constitution. The objectives of a special general meeting shall be stated in writing at the time the request is put to the chairperson. All discussions at Special General Meetings shall be confined to matters on the agenda and decisions reached shall be valid.

8. FINANCE

• The committee shall pursue the objects stated in 3.0 and shall protect its funds against extravagant use or misappropriation.

• The committee, in consultation with the school head, shall ensure the finance procedures as required by the MoE are followed.

• The committee shall establish and maintain an account with any registered Bank for the purpose of handling the finances of the school.

• All monies received shall be properly receipted on the day they are received and shall be banked as soon as possible.


• The committee shall authorize three of its members to act as signatories to the Bank Account. At least two signatures shall always be required. The prime signatory shall be the treasurer jointly with the manager. If either officer is not available, then any two jointly with the third designated signatory are authorized to sign.

• The Financial Year shall be from January 1st to December 31st and the audited financial report shall be presented in the Annual General Meeting.

9. DISTRIBUTION OF THE CONSTITUTION

A parent/caregiver enrolling a child for the first time in the school shall be given a copy of MOE approved school constitution.

10. CHANGING THE CONSTITUTION

• This constitution shall only be changed provided that:• Notice of the intended change is given in writing to the secretary at least 21 days prior to the Annual General

Meeting or special general meeting called specifically for this purpose.• Written notice has been given to all parents who actually have children enrolled at the school that the proposed

change to the constitution is to be considered.• 70% of those attending the Annual General Meeting or special meeting vote in favor of the change.

11. RELATIONSHIPS

• The (insert name of school) School Management Committee, in pursuit of the objects stated in 3.0, acknowledges that the effectiveness of a school depends largely on the quality of the relationships between its various individuals and groups; for example, between the school head and manager, one member of staff and another, teachers and students, committee members and teachers and parents.

The well being of the school and the maintenance of a positive school tone are dependent on a professional and harmonious relationship between students, staff, parents and members of the committee. Of particular importance is the relationship between each member of the committee and the committee as a whole with the staff.

The school committee shall foster and promote the most professional, courteous and productive relationship possible.

• Disagreements, complaints or conflicts which may arise from time to time between a committee member and the school head, or between a committee member and parent or community member, should be faced sensibly, openly and honestly and should not be allowed to sour relationships and to affect the school detrimentally.

Therefore, the committee shall wherever possible resolve any disagreement, complaint or conflict between a committee member and a member of staff at the local school level according to the procedures established by the committee and staff.

12. AMENDMENT TO CONSTITUTION

No amendments, additions or alterations in the constitution shall be valid unless:

• notice of motion is submitted to the secretary for consideration at least 14 days prior to the Annual General Meeting or Special Meeting;

• the proposed amendment is circulated to all eligible voters at least 7 days prior to the meeting; and• The proposed amendment is passed by a majority vote.


13. REPEAL AND REPLACEMENT

All former constitutions are replaced and repealed by this constitution, adopted at

__________________ on _____________ the _________________ day of ____________

SIGNED:

___________________ ______________________

Chairperson Secretary

Approved by:

_________________________

Permanent Secretary for Education



This consultation was supported by the Access to Quality Education Program (AQEP) with funding from Australian Aid.