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Briefing Session Feb 2013 Kindergarten Administration Section, Education Bureau

Fee Revision for 2013/14 School Year for Kindergartens/ Kindergarten-cum-Child Care Centres and Schools with Kindergarten Classes (KGs/KG-cum-CCCs). Briefing Session Feb 2013 Kindergarten Administration Section, Education Bureau. Education Bureau Circular Memorandum (EDBCM) No. 10/2013.

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Briefing Session Feb 2013 Kindergarten Administration Section, Education Bureau

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  1. Fee Revision for 2013/14 School Yearfor Kindergartens/ Kindergarten-cum-Child Care Centres and Schools with Kindergarten Classes (KGs/KG-cum-CCCs) Briefing Session Feb 2013 Kindergarten Administration Section, Education Bureau

  2. Education Bureau Circular Memorandum (EDBCM) No. 10/2013

  3. Page 1 to 4 of the CM Main body

  4. 2013/14 School Year • Voucher value：$17,510 per student per annum (pspa) • Fee thresholds under the Pre-primary Education Voucher Scheme (PEVS) • Half-day place：$26,260 pspa • Whole-day place：$52,520 pspa

  5. Submission of applications • Deadline：8 March 2013 (Friday) • Submit the application to • your respective Senior School Development Officer of the Regional Education Office (REO), OR • Senior Services Officer of the Joint Office for Kindergartens and Child Care Centres (JOKC)

  6. Submission of required schedules

  7. Application together with the schedules and other relevant documents requested by EDB must be submitted on or before 8 March • EDB will consider only expenditure of allowable items directly relating to • teaching and learning activities • operation of the KG/KG-cum-CCC • maintenance of the standard of education service • Inform respective parents of theamount of the proposed increase and explain to parents the reasons for fee increase and follow up properly as early as possible prior to submission of the application

  8. Though the range of proposed fee increase varies from KG to KG, the proposed increase should be reasonable with a strike of balance between school operational need and parents’ concern • Fee revision applications of all KGs are processed according to the same set of procedures and principles, and individual KG will be required to submit case-specific supporting documents necessary for EDB’s further consideration • KGs should prepare their audited accounts for 2011/12 school/financial year and make the accounts available to EDB when requested

  9. Audited Accounts (2011/12 school/ financial year) Schedule 4(I)/(II) Schedule of Income and Expenditure 2011/12 School/ financial year Actual Amount must be filled in as per the audited accounts

  10. Audited Accounts (2011/12 school/ financial year) (continued)

  11. Summary Table of Schedules & Appendix

  12. Summary tables of Schedules & Appendix (Continued)

  13. Summary tables of Schedules & Appendix (Continued)

  14. EDB Homepage (http://www.edb.gov.hk)New Milestone of Kindergarten Education

  15. New Milestone of Kindergarten Education PEVS related Circulars(VI)Other Circulars EDBCM No.10/2013 in PDF & Excel format

  16. Schedule 1A Declaration of School Supervisor

  17. 1. Declaration of School Supervisor • I confirm that ONLY the expenses of the items as per Appendix A, where applicable, have been included in the school fee. Please also note the following: (more than one statement could be chosen as appropriate) • I wish to apply for the child care centre (CCC) portion of my KG-cum-CCC to stay in the Child Care Centre Subsidy Scheme (CCCSS) for eligible children attending the CCC classes. The estimated amount of subsidy to be received is $. (Note) • My school is a non-profit-making (NPM) *KG/KG-cum-CCC currently under/applying to join the Pre-primary Education Voucher Scheme (PEVS). • My school has withdrawn from the PEVS but is still receiving fee subsidy of eligible students under the scheme at certain level(s) in 2012/13. • My school is not under the PEVS in 2013/14.

  18. 1. Declaration of School Supervisor (continued) (Please tick one of the following boxes only) • For *KGs/KG-cum-CCCs under the PEVS, CCCSS and/or in receipt of rent reimbursement in 2011/12: • I understand that I should submit acopy ofaudited accounts for 2011/12 school/financial year to the Finance Division of EDB for inspection. Should this school fail to do so, this fee revision application will not be processed further and will be taken as a fee freezing case. • For other *KGs/KG-cum-CCCs: • I understand that I should present a copy of audited accounts for 2011/12 school/financial year for fee revision application in 2013/14 upon EDB’s request. Should this school fail to do so, this fee revision application will not be processed further and will be taken as a fee freezing case. • Audited accounts for 2011/12 school/financial year are not available as my KG/KG-cum-CCC has been in operation after 2011/12.

  19. Page 6 to 7 of the CM Schedule 1B Details of School Fees, Class and Enrolment

  20. Schedule 1B (P.1): Services for children aged 0-3/2-3 Approval letter (Example): (2)Fill in columns (b) & (c) as per the information infees certificate & approval letter issued by JOKC (1) Fee per annum, NOT per month/ instalment[columns (b) ,(c) ,(d)] 15,600 Not Applicable 15,720 12 (3)Proposed fee for 2013/14 [before deduction of CCCSS subsidy if applicable] [column (d)] (4) (d)should be divisible by the no. of instalments in (e) : E.g.：31,020÷12 =$2,585 (integer) 28,356 30,840 31,020 12

  21. Schedule 1B (P.1): Services for children aged 0-3/2-3 (continued) • Column (d): must be filled in even if the proposed fee is maintained at the fee level for last year before deduction of CCCSS subsidy in column (c) • Column (h)and (i): Estimated number of classes, Estimated total enrolment - fee revision would not be processedif ‘0’ is written in these columns

  22. Schedule 1B (P.2): K1, K2 & K3 (2) Per Fees Certificate before redemption of voucher Example: (1) Submit separate schedules for local and non-local streams (3) Fee per annum, NOT per month/ instalment[columns (b) & (c)] 16,400 16,300 10 16,400 16,300 10 16,400 16,300 10 (5) Column (c) should be divisible by the proposed number of instalments for 2013/14 in column (d) E.g.： 30,480÷12 =$2,540 (integer) 30,480 30,480 10 (4) Eligible classes under PEVS in 2013/14 should charge a tuition fee not exceeding $26,260 pspa for a half-day place and $52,520 pspa for a whole-day place . [Column (c) ] 22

  23. Schedule 1B (P.2): K1, K2 & K3 (continued) • Column (c)：must be filled ineven if the proposed fee is maintained at the fee level for last year in column (b) • Column (d)：The proposed number of instalments for 2013/14 should be the same asthat of 2012/13. Otherwise, please submit a separate application to EDB • Column (g)and (h)： Estimated number of classes, Estimated total enrolment －fee revision would not be processed if ‘0’ is written in these columns

  24. Page 8 of the CM Schedule 1C Details of Meal Charges for Whole-day Classes

  25. Schedule 1C: Meal Charges for Whole-day Classes (if applicable) • Column (b) and (c) refer to the meal charges per annumbut not per month/instalment • The “proposed meal charges” in column (c) should be divisible by the “proposed number of instalments” in column (d)  “the proposed meal charges per instalment” in column (e)should be an integer • Meal charges for whole-day classes will NOT be taken as a component for calculation of the school fees and should NOT be includedin 2012/13 revised estimateand 2013/14 Estimate ofSchedule ４(I)/(II)

  26. Page 9 to 10 of the CM Schedule 1D Particulars of Principal

  27. Schedule 1D: Particulars of Principal • Qualification(s) other than early childhood education (ECE) obtained : e.g. Certification Course for Kindergarten Principals • Principals of KG-cum-CCC joining the CCCSS: insert the salary point of the Master Pay Scale in the brackets • For the purpose of fee revision application, principal serving in more than one KG/KG-cum-CCC: • (A) Maximum total salary = • salary paid by the main school + total double allowances • (B) Maximum total salary should not exceedsalary paid by the main school X 2 • (C) Doubling allowance paid by each KG should not exceedsalary paid by the main school÷ 3

  28. Schedule 1D: An example of a Principal serving in more than one KG/KG-cum-CCC • Example 1： • Salary paid by the main school = $30,000 • Total doubling allowances per month = $40,000 • Monthly salary recognized = $70,000($30,000+$40,000)??? • Answer: • Monthly salary recognized for fees calculation is $30,000 x 2 = $60,000 • (B) Maximum total salary should not exceed • salary paid by the main school X 2 • Example 2: • Salary paid by the main school = $24,000 • Doubling allowance paid by another KG = $12,000 • Monthly salary recognized is $36,000($24,000 + $12,000)??? • Answer: • The maximumdoubling allowance of that principal recognized is $24,000÷3＝$8,000 • The monthly salary recognized for fees calculation is $24,000＋$8,000 ＝$32,000 • (C) Doubling allowance paid by each KG should not exceed salary paid by the main school÷3

  29. Page 11 to 12 of the CM Schedule 2 Particulars of Teachers/CCWs (other than Principal)

  30. Schedule 2: Particulars of teachers/CCWs • The teaching staff reported in Schedule 2(I)/(II) must be • Registered Teacher (RT)/Qualified Kindergarten Teacher (QKT); or • Permitted Teacher with a valid permit ; or • Child Care Worker (CCW) • Column (a): • Teachers serving in KG portion： Highest Qualifications in ECE (provide RT/PT No.) • Example 1：BEd(ECE) , (R123456) • Example 2：C(ECE), pending registration • Example 3：Pursuing C(ECE), QKT, (R200200) • CCWs serving in CCC portion： Highest Qualifications in ECE＋CCW (provide CCW No.) • Example 4： C(ECE), CCW, (CCW99999)

  31. Schedule 2: Particulars of teachers/CCWs(Continued) • CCWs also/only serving in the CCC portion of the KG-cum-CCC joining the CCCSS ：insert salary point of the Master Pay Scale in [ ] in Schedule 2(II) • The expenditure of the salaries of the following teaching staff should notbe included in fee revision applications  should not be reported in Schedule 2 • Supply teachers whose salaries are charged under the Teacher Development Subsidy (TDS) under PEVS • CCWs whose salaries/part of salaries are charged under the subsidy schemes under Social Welfare Department (SWD) • E.g. Integrated Programme in KG-cum-CCCs, Extended Hours Service

  32. Schedule 2: Particulars of teachers/CCWs(Continued) • Should comply with the required Teacher to Children Ratio & CCW to Children Ratio E.g.：a KG under PEVS In Schedule 1B Morning session: a total of 126 children aged 3-6 enrolled in A.M. & Whole-daySessions 126children ÷ 15 = 8.4 9 C(ECE) teachers Is required Teacher to Children Ratio complied with?

  33. Page 13 of the CM Schedule 3 Schedule of Non-teaching Staff Salaries, Provident Fund and Provision for Long Service/Severance Payment

  34. Schedule 3: Particulars of Non-teaching staff • If a non-teaching staff member is employed for the sale of school items/provision of paid services as trading activities, the related salary expenditure should NOT be included in fee revision applications  should NOT be reported in Schedule 3 • E.g.：Tutors of Optional Interest Classes, School Bus Driver • Expenditure on salary of staff providing whole-day meal services should NOT be included in fee revision applications  should NOT be reported in Schedule 3 • E.g.：Cook, Meal helpers • Observe relevant stipulations & guidelines on Statutory Minimum Wage • Homepage of Labour Department http://www.labour.gov.hk/eng/news/mwo.htm • With effect from 1 May 2013, the statutory minimum wage rate will be revised to $30 per hour from the existing rate of $28 per hour.

  35. Page 14 of the CM Notes for Schedule 1D(I)/1D(II), 2(I), 2(II) and 3

  36. Note1 • Monthly salary (including other income)[Applicable to principal/teaching staff/ child care staff/ non-teaching staff] • e.g.：$30,000 (basic salary) • $2,000 (monthly allowance) • $12,000 (year-end bonus)[average $1000 per month] • Monthly salary (including other income)should be $30,000+$2,000+$1,000=$33,000 • Other incomemay include double pay, bonus, contract gratuity and cash allowances (excluding mess allowance) • Attach relevant copies of the certificates of the teacher training qualification of newly employedteacher(s)/CCW(s)

  37. Note 2 • Applicable to KGs/KG-cum-CCCs currently (2012/13) under / applying to join the PEVS • A copy of the “Remittance Statement” of mandatory provident fund/provident fund for the relevant contribution period showing the income and contribution particulars of the principal/teaching staff/child care staff employed as at 1 January 2013 must be attached

  38. Note 3 • Applicable to the principal and CCWs serving in the CCC portion under CCCSS • Should be awarded increments in salaries along the recommended salary scale • Attach relevant copies of the certificates of the teacher training qualification of newly employed CCW(s)

  39. Note 4 • [Applicable to principal/teaching staff/ child care staff/ non-teaching staff] • Only the provision for long service payment with no less than 5 reckonable years of service up to end of 2013/14 in existing KG/KG-cum-CCC (i.e. no less than 5 years of service under a continuous contract) will be taken as a component for calculation of school fees • Labour Department Homepage http://www.labour.gov.hk/tc/public/pdf/wcp/ConciseGuide/10.pdf

  40. Page 15/ 17 to 18 of the CM Schedule 4(I)(II) Schedule of Income and Expenditure

  41. (1) Per audited accounts 2011/12 (2) For KGs in receipt of rent reimbursement , item 3 under INCOME should tally with item 2.1 under EXPENDITURE. (3) For KGs in receipt of rates and government rent reimbursement, item 4 under INCOME should tally with item 2.2 under EXPENDITURE.

  42. (4) Items that need to tally with other schedules

  43. (4) Items that need to tally with other schedules (continued)

  44. (5) Donation income & expenditure (Item 5 under INCOME & Item 2.10 under EXPENDITURE) • Item 2.10 under EXPENDITURE • (Note 5, page 20) • Only record the corresponding expenditure charged to donation income with specific purpose • Corresponding expenditure charged to donation income without specific purpose can be subsumed into the items under non-salary related expenses • If there is a significant surplus for the year resulting from the unspent amount of donation income designated for specific purpose  provide justifications to support your fee increase application Should tally with “Donation Income” in item 5 under INCOME of Schedule 4(I)(II) Donation Income Statement 6 of EDB Circular Memorandum No. 154/2012 Expenditure Should tally with item2.10 under EXPENDITURE of Schedule 4(I)(II)

  45. (6) Major repairs and maintenance(Item 2.3 under EXPENDITURE) • Applicable to works each costing of $8,000 or above • In item 2.3 under EXPENDITURE, fill in the cost after spreading over 3 years • Report the cost of each item of major repairs and maintenance in 2012/13 and 2013/14 in Schedule 4A(NO NEED to spread the cost) • Retain the supporting documents for the major repairs and maintenance and make them available for inspection upon request • Items funded by Government subsidies should NOT be included as expenses under school fees • Lotteries Fund, Environment and Conservation Fund

  46. How to fill in Expenditure Item 2.3 in Sch. 4(I) & Sch. 4A(Example) Fill in Sch. 4A Fill in Expenditure Item 2.3 in Sch. 4(I) 46

  47. (7)Depreciation – School premises(Item 2.4.1 under EXPENDITURE) • Only the depreciation for school self-owned premises will be taken for calculation of school fees • Not applicable to rented school premises • Cost of major repairs and maintenance – report in item 2.3 • Report expenses on new school premises (fixed assets) in 2012/13 and 2013/14 school year in Schedule 4B (no need to spread the cost ) • Rate of depreciation per annum (for reference)：2.5% (or refer to the amount stated in the 2011/12 audited accounts) • Retain supporting documents and make them available for inspection upon request

  48. (8)Depreciation – furniture/equipment/fixtures/fittings(Item 2.4.2 under EXPENDITURE) • Applicable to furniture/equipment/fixtures/ fittings recorded as fixed asset • Rate of depreciation per annum (for reference) ：20% (or refer to the amount stated in the 2011/12 audited accounts) • Report expenses on additions to fixed assets in 2012/13 and 2013/14 in Schedule 4B (NO NEED to spread the cost) • Retain the supporting documents and make them available for inspection upon request • Avoid duplicate entry with item 2.7 under EXPENDITURE (furniture and equipment and teaching aids other than those included in the fixed assets)

  49. How to fill in Expenditure Item 2.4.2 in Sch. 4(I) & Sch. 4B (Example)- Depreciation rate per annum at 20% (reference) to fill in Sch. 4B “Furniture/Equipment/ Fixtures/Fittings” to fill in Expenditure Item 2.4.2 in Sch. 4(I) 49

  50. (8)Depreciation – computer hardware and software(Item 2.4.3 under EXPENDITURE) • Applicable to computer hardware and software recorded as fixed asset • Rate of depreciation per annum (for reference): 30% (or refer to the amount stated in the 2011/12 audited accounts) • Report expenses on additions to fixed assets in 2012/13 and 2013/14 in Schedule 4B (NO NEED to spread the cost) • Retain the supporting documents and make them available for inspection upon request

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